A Personal Statement about the Things I Have Learned in...

The issues, ideas, concepts, and facts I learned in this course have stimulated my imagination and ability to think critically. I have been intrigued most by learning about art through history, from Caravaggio to Munch. The topic that confused and bothered me the most was related to the American Civil War, which illuminates the dark side of the countrys history. Because of my future ambitions, I believe that our understanding of why Hollywood became the center of the movie industry over other cities is useful knowledge to me personally. However, I also believe that checking historical facts and verifying knowledge will become critical in my future career. The questions I would most like to ask my classmates in this course include those related to the painter Caravaggio because of the unique way the painter renders light and shadow. Painting has always intrigued me, because of the astonishing breadth and variety evident in art throughout history. In this course, we learned about en plein air, or open air painting traditions in Europe and the United States. The en plein air techniques are taken for granted now because we see painters working outside regularly. However, before the nineteenth century, it was relatively rare to see artists with their easels and paint palettes working out of doors. The work artists did was confined to their studios. Even with en plein air painters, studios are places where the artist performs much of their craft. Artists will create and blendShow MoreRelatedWhy I Am A English?947 Words   |  4 Pagesskills that I can now apply to future writing projects. Among many things, the three lessons that I got the most use out of are the following; how to correctly structure an essay, different methods of writing, and the personal growth that I’ve had since taking this class. With En glish being my second language, it is difficult for me to express myself in writing form. 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Resource Allocation Paper - 2424 Words

Resource Allocation Paper Jody Bryant, Vann Haigler, Rose Matos, and James Sampson University of Phoenix Mark Fechtel May 25, 2006 Resource Allocation Paper Project management is the discipline of defining and achieving targets while optimizing the use of resources: time, money, people, materials, energy, space, etc., over the course of a project. The most important resources that project managers have to plan and manage on day-to-day basis are people, materials, equipment and working capital. Obviously, if these resources are available in abundance then the project could be accelerated to achieve shorter project duration. On the other hand, [Avoid using colloquial language, slang or jargon in formal†¦show more content†¦She will be responsible for overseeing Big Time Builders, Keep-em Happy Architectural, Martin Grading, and other of contractors such as electrical, plumbing, mechanical, and industrial engineers. James Vann Haigler is functional manager over quality assurance. 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Chapter 18 Solutions Free Essays

EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a)2deduct (b)1add (c)3add (d)1add (e)2deduct (f)2deduct (g)1add (h3deduct (i)3deduct (j)1add (k)1add (l)1add EXERCISE 18-3 (15-20 minutes) (a) Accounting income$105,000 Permanent differences: Non-deductible fines 11,000 116,000 Timing differences: Excess of CCA over amortization (16,000) Excess rent collected over rent earned? 24,000 Taxable income$124,000 Current income taxes – 30% $37,200 (b) Deductible Balance(Taxable)Future TaxCurrent SheetTemporaryTax AssetLong- AccountDifferencesXRate(Liability)Term PP E($16,000)*30%($4,800) LT Unearned Rent revenue 24,00030% 7,200C Future income tax asset, Dec. 31, 20092,400 Future income tax asset before adjustment 0 Incr. in future income tax asset and future income tax benefit for 2009$2,400 *Carrying amount and tax basis are not given in the exercise, only the net difference (c)Current Income Tax Expense37,200 Income Tax Payable37,200 Future Income Tax Asset? 7,200* Future Income Tax Benefit2,400 Future Income Tax Liability? 4,800* *or a net debit to Future Income Tax Asset of $2,400 Because of a flat tax rate, these totals can be reconciled: $24,000 – $16,000) X 30% = $7,200 + ($4,800). We will write a custom essay sample on Chapter 18 Solutions or any similar topic only for you Order Now EXERCISE 18-3 (Continued) (d)Income before income taxes$105,000 Income tax expense Current$37,200 Future benefit? (2,400)? 34,800 Net income$70,200 (e) Divided by Accounting @ 30% Income Accounting income $ 105,000 31,500 30. 0% Non-deductible fines 11,000 3,300 3. 1% 34,800 33. 1% Effective tax rate ($34,800/$105,000)33. 1% (f)Current assets Future income tax asset$7,200 Non-Current liabilities Future Income Tax Liability4,800 EXERCISE 18-9 (15-20 minutes) (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Warranty liability($130,000)$0 $130,000 25%$32,500 Future income tax asset, December 31, 200832,500 Future income tax asset before adjustment 0 Increase in future income tax asset and future income tax benefit for 2008$32,500 Future years Total200920102011 Deductible temporary difference Warranty liability $130,000 $50,000 $35,000 $45,000 Tax rate enacted for the year 25%25%25% Future tax asset $32,500 $12,500 $8,750 $11,250 EXERCISE 18-9 (Continued) (b)2008 Accounting income$135,000 Permanent differences:-0- Timing difference: Warranty expense warranty costs incurred 130,000 Taxable income 265,000 Current income taxes – 25%$66,250 (c) Current Income Tax Expense66,250 Income Tax Payable 66,250 Future Income Tax Asset32,500 Future Income Tax Benefit32,500 (d)Income before income taxes$135,000 Income tax expense Current$66,250 Future benefit? (32,500) 33,750 Net income$101,250 EXERCISE 18-15 (40-45 minutes) (a) Basic Calculations of Capital Cost Allowance, Amounts and Balances: C-B (A)(B)A – B(C)Timing YearBaseCCAUCCAmort. NBVDifference 2007 $600,000 X 40 % X . $ 120,000 $ 480,000 $120,000$480,000$0 2008 480,000 X 40 % 192,000 288,000 120,000360,000(72,000) 2009 288,000 X 40 % 115,200 172,800 120,000240,0004,800 2010 172,800 X 40 % 69,120 103,680 120,000120,00050,880 2011 103,680 X 40 % 41,472 62,208120,000078,528 $537,792 (b) 20072008200920102011 Accounting income $ 340,000 $340,000 $340,000 $340,000 $ 340,000 Timing difference – (72,000) 4,8 00 50,880 78,528 Taxable income $ 340,000 $268,000 $344,800 $390,880 $ 418,528 X 34 %X 34 %X 34 %X 34 %X 34 % Income taxes payable$115,600$91,120$117,232$132,899$142,300 EXERCISE 18-15 (Continued) (c) and (d) 2007 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2007AmountBasisDifferencesRate(Liability) Property Plant Equipment$480,000 $480,000 034%$0 Future income tax asset/liability, December 31, 20070 Future income tax asset/liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2007$0 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) part (a) EXERCISE 18-15 (Continued) (c) and (d) continued 008 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Property Plant Equipment$360,000$288,000 (72,000)34%($24,480) Future income tax liability, December 31, 2008(24,480) Future income tax liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2008($ 24,480) Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) part (a) Future Income Tax Expense24,480 Future Income Tax Liability? 24,480 EXERCISE 18-15 (Continued) (c) and (d) continued 2009 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2009AmountBasisDifferencesRate(Liability) Property Plant Equipment$240,000$172,800 ($67,200)34%($22,848) Future income tax liability, December 31, 2009(22,848) Future income tax liability before adjustment (24,480) Decrease in future income tax liability and future income tax benefit for 2009$1,632 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) part (a) Future Income Tax Liability1,632 Future Income Tax Benefit? 1,632 EXERCISE 18-15 (Continued) (c) and (d) continued 2010 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2010AmountBasisDifferencesRate(Liability) Property Plant Equipment$120,000$103,680 ($16,320)34%($5,549) Future income tax liability, December 31, 2010(5,549) Future income tax liability before adjustment (22,848) Decrease in future income tax liability and future income tax benefit for 2010$17,299 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) part (a) Future Income Tax Liability17,299 Future Income Tax Benefit? 17,299 EXERCISE 18-15 (Continued) (c) and (d) continued 2011 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2011AmountBasisDifferencesRate(Liability) Property Plant Equipment$0$62,208 $62,20834%$21,151 Future income tax asset, December 31, 201121,151 Future income tax liability before adjustment (5,549) Increase in future income tax asset and future income tax benefit for 2011$26,700 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) part (a) Future Income Tax Liability5,549* Future Income Tax Asset21,151* Future Income Tax Benefit? 26,700 *Alternately, a debit to Future Tax Asset26,700 EXERCISE 18-15 (Continued) (e) 2007 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) 2008 Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) PROBLEM 18-9 Part 1. (a) Mixed tax rates Future years 20092010201120122013Total Future taxable amounts ($300) ($300) ($300) ($200) ($100) ($1,200) Tax rate enacted for the year 30%30%30%35%35% Future tax (liability) ($90) ($90) ($90) ($70) ($35) ($375) Future years 20092010201120122013Total Future deductible amounts $1,800 $1,800 Tax rate enacted for the year 30%30%30%35%35% Future tax asset – – – $ 630 – $ 630 PROBLEM 18-9 (Continued) Part 1. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant Equipment($1,200)Mixed($375) Litigation Liability1,800Mixed630 Future income tax asset, December 31, 2008255 Future income tax liability before adjustment (500) Increase in future income tax asset and future income tax benefit for 2008$755 * not given in the problem Part 1. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Asset/Liability755 Future Income Tax Benefit755* *Alternately: Future Income Tax Asset630 Future Income Tax Liability125 Future Income Tax Benefit755 PROBLEM 18-9 (Continued) Part 2. (a) Mixed tax rates Future years 2009201020112012Total Future taxable amounts ($400) ($400) ($400) ($400) ($1,600) Tax rate enacted for the year 30%30%30%35% Future tax (liability) ($120) ($120) ($120) ($140) ($500) Future years 2009201020112012Total Future deductible amounts $3,000 $3,000 Tax rate enacted for the year 30%30%30%35% Future tax asset – – $900 – $900 PROBLEM 18-9 (Continued) Part 2. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant Equipment($1,600)Mixed($500) Litigation Liability3,000Mixed900 Future income tax asset, December 31, 2008400 Future income tax asset before adjustment 600 Decrease in future income tax asset and future income tax expense for 2008$200 * not given in the problem Part 2. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Expense200* Future Income Tax Asset200* *Alternately: Future Income Tax Expense200 Future Income Tax Asset300 Future Income Tax Liability500 PROBLEM 18-9 (Continued) (c) Part 1 – All balance sheet related accounts are non-current Pirates Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$255 Part 2 – All balance sheet related accounts are non-current Eagles Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$400 PROBLEM 18-12 (a)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ?($60,000 X 30%) Income Tax Refund Receivable—200632,000 ($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($210,000 – $25,000 – $60,000 – $80,000 = $45,000) ($45,000 X 40% = $18,000) 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] Future Income Tax Expense18,000 Future Income Tax Asset18,000 ($18,000 – $0) 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 PROBLEM 18-12 (Continued) (b)One or more income tax refund receivable accounts totalling $57,500 will be reported under current assets on the balance sheet at December 31, 2007. This type of receivable is usually listed immediately above inventory in the current asset section. This receivable is normally collec ¬tible within two months of filing the amendment to the tax returns reflecting the carryback. A future income tax asset of $18,000 should also be classified as a current asset because the benefits of the loss carryforward are expected to be realized in the year that immediately follows the loss year, which means the benefits are expected to be realized in 2008. A current future income tax asset is usually listed at or near the end of the list of current assets on the balance sheet. Also, retained earnings is increased by $75,500 ($57,500 + $18,000) as a result of the entries to record the benefits of the loss carryback and the loss carryforward. (c)2007 Income Statement Operating loss before income taxes($210,000) Income tax benefit Current benefit due to loss carryback$57,500 Future benefit due to loss carryforward? 18,000 75,500 Net loss($134,500) (d)2008 Income Statement Income before income taxes$70,000 Income tax expense Current$10,000a Future? 18,000? 28,000 Net income$42,000 a [($70,000 – $45,000) X 40%] PROBLEM 18-12 (Continued) (e)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ($60,000 X 30%) Income Tax Refund Receivable—200632,000 ?($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Although the tax benefit is not recognized in the accounts, Mearat Inc. has a tax loss carryforward of $45,000 which should be disclosed. 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 (f)2007: entry for current taxes – no change 2007: if a valuation allowance is used, the full benefit and future tax asset related to the tax loss carryforward is recognized and then offset by the allowance, as follows. Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($45,000 X 40% = $18,000) Problem 18-12 (f) (Continued) Future Income Tax Expense18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value)18,000 ($18,000 – $0) 2008: entry for current taxes – no change 2008: because the tax loss carryforward has now been used, both the amount in the future tax account and in its allowance account must be removed, as follows. Future Income Tax Expense (Due to Use of Loss Carryforward)18,000 Future Income Tax Asset18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Benefit (from Adjustment of Allowance)18,000 Alternatively, one entry could have been made: Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Asset18,000 2009: No change to part (e) entry. (g)2007 Income Statement Operating loss before income taxes($200,000) Income tax benefit Current benefit due to loss carryback? 57,500 Net loss($142,500) 2008 Income Statement Income before income taxes$70,000 Income tax expense – Current a 14,000 Net income$56,000 a [($70,000 – $35,000) X 40%] PROBLEM 18-12 (Continued) h)Using the valuation allowance instead of applying the reduction in value directly does not have any impact on cash flows. The use of the contra allowance simply permits the recording of the full benefits associated with all future deductible amounts in the asset account. This facilitates tracking for management purposes. It has no use for financial reporting purposes except, perhaps, for the transparency of the information. Readers can see the total possible benefits and the extent to which management has judged they will not be realized. Use of the allowance has no impact on cash flows. How to cite Chapter 18 Solutions, Essay examples

Management Component Corporate Profitably â€Myassignmenthelp.Com

Question: Discuss About The Management Component Corporate Profitably? Answer: Introducation The primary setting up or establishment of a company depends on various factors but the ultimate binding factor is management. Even when the building for the organization is built, management at different levels of hierarchy is carried out in order to complete the task in a better way rather the best way. Therefore whatever may be the task, management at each and every level is a mandatory process. Similarly in case of an organization, the most fundamental procedure is planning. Planning by the managers regarding marketing strategies to be used, improvement programs to be implemented, scheduling the required employee trainings and other components require management. Therefore a major function of management is planning. But before implementing planning in management, it is very important for the managers to know as to what exactly the subject matter for planning. The subject matter for planning can only be known when it is clear as to what crisis or matter that requires planning will arise in the future. Management of corporate finance also requires proper planning (Agrawal and Matsa 2013). Corporate finance generally refers to all the financial functions that are implemented and practiced within a company. The professionals that are in charge of corporate financing inside an organization work with the objective of maximizing the profit earned and reducing the risk involved in an unexpected loss. Corporate financing also helps in understanding as to what is the best possible method to increase the revenue and also produce returns to the investors or shareholders (Mathuva 2015). Corporate decision making is related to capital budgeting in a way that it helps in decision making about investments. Capital budgeting is an important tool in relation to corporate finance management. Capital budgeting generates huge scope for financial managers to check and assess the various projects on the basis of the percentage of chances to be taken up for investments (Burns and Walker 2015). It also assists in bringing out the risk involved in different types of projects. It also becomes useful in keeping a check on the rate of investments. Finally the prospect of the business depends wholesomely on the optimum utilization of resources. There are a various capital budgeting techniques like net present value and internal rate of return, pay-back period method and accounting rate of return method (Hise and Strawser 2013). The pay-back period method refers to the time period under which the proposition will lead to generation of cash in order to make up for the initial investment made. It truly focuses on the inflow of cash, the projects economic life and the amount of investment made without the time value of money being considered (Bierman and Smidt 2012). The accounting rate of return method is based on the criteria that any proposition that has an accounting rate of return more than the assumed minimum rate prefixed by the management will be taken into account and the propositions below the accounting rate of return are refused. The net present value method is one of the widely used methods of capital budgeting. Under this method the inflow of cash that comes in at different points of time or that is expected at a certain point of time is given a discount at a particular rate. The time value of money is taken into consideration in this method. The internal rate of return method of capital budgeting technique can be defined as the rate, when the net present value of the investment is zero. Here in this method the discounted value of cash inflow is equal to the discounted value of cash outflow. This method also takes into account the time value of money (Hasan 2013). As asked in the question the sensitivity analysis concept in relation to capital budgeting technique is an analysis that measures the sensitivity of the variable that is dependent in relation to the change in an independent variable. In certain situations the historical data available may be used but if the historical data is not available then research has to be conducted. Essentially the sensitivity analysis refers to the entire result or outcome that changes due to change in a single variable. For instance a manufacturing company might as well find out that a change in a particular raw material may lead to a huge change in the cost of manufacturing. Sensitivity analysis actually projects the viability of the projects. Sensitivity analysis provides a view that more the fluctuations in the initial parameters of a certain proposition the less risk is involved in the project. Sensitivity analysis is generally required to identify the risky parameters, assess their numerical values and measure the consequences of assuming such risks. Experts are of the view that sensitivity analysis is used by managers to monitor and measure the changes in net present value due to a change in the variables used for calculating it. Application of sensitivity analysis may be used to assess situations as to when the net present value reflects a positive value and when it reflects a value that is negative. While conducting sensitivity analysis three areas should be kept in mind, that are, aggregate costs and benefits, critical cost and benefit item and the effect of delays during construction phase. The advantages of using sensitivity analysis are that a certain change in a single variable is very effective in measuring the economic worth of a project; scrutinizing the risk involved in a single project and thirdly the sensitivity analysis is universal in nature (Pianosi, Sarrazin and Wagener 2015). Scenario analysis refers to the analysis that is done when more than one assumption is attempted to change. Essentially scenario analysis is an extended version of sensitivity analysis. Sensitivity analysis may be extended in order to include changed number of variables at the same time. This is known as scenario analysis. However, the assumptions that can be changed and the extent up to which it can be changed is totally dependent on the particulars of the problem. The final and best approach is to observe what will happen at the extremes. The best scenario possible occurs when the outcome is much better than what was expected and in case of the worst scenario possible the outcomes become worse than expected. In order to assess a particular scenario the best or worst case or scenario is taken as the scale for comparison. In clearer terms the best or worst possible scenario that is recorded is used for determining the scenario of a particular case. Scenario analysis is useful for fir ms that make investments on a large scale because they assume high risk, therefore before investing comparisons must be done using the scenario analysis (Gyamfi and Krumdieck 2012). Until now no assessment has been done regarding the probabilities of various outcomes. Most of the times it is not possible to provide proper probabilities and it is only possible to predict that something might happen, or the probability of unexpected happenings might be assessed. However, if the proper knowledge is not available about the probabilities the advantage of the technology of computers can be utilized in order to improve upon the scenario analysis. If it is possible to know what the probabilities in case of each and every outcome are, and also the knowledge that how they are interlinked is available, it would be possible to arrive at a point where distribution of NPVs is done with the help of the process is known as simulation. This will definitely provide the probability of each possible NPV. This technique if implemented properly a discount rate can be used in regards to the uncertainty amount about the NPV. The risk involved in a project can be adjusted with the help of the simulation technique. There are essentially two ways to adjust the returns to a project in order to make it face a higher hurdle is increasing the rate of discount and reducing the payment that is more or less expected. It is very much possible to think about the rate of discount as containing a basic rate that is risk-free and an added premium that is dependent on the amount of risk involved that is higher the risk, higher is the premium. As the percentage of uncertainty is more, it will definitely lead to reduction in the Net Present Value of projects that involve a great deal of risk as the rate at which the future payments are discounted is high. Similarly, it is of the implications that projects should obviously have a higher Internal Rate of Return to exceed the hurdle rate (Regan et al., 2015). Break-even analysis is used for the for determining the exact location at which the total profit received is equal to the cost that is incurred with receiving the profit or revenue. The calculation of margin of safety is done with the help of the break-even analysis. The break-even point is the point within which the revenues may fall while they still remain above the break-even point. Break-even analysis is also referred to as analysis that is supply-side in nature. The effect of various price levels on demand is also not analyzed or taken into account. Break-even analysis involves three kinds of costs that are fixed costs, variable costs and semi-variable costs. A fixed cost is the cost that remains unaffected by change in the amount of goods and services produced. Variable costs are variable in nature that is the cost depends upon the output produced. Semi-variable cost is a mixture of fixed costs and variable costs. One of the disadvantages of break even analysis is that it leads to poor accounting decisions and this can be avoided by using NPV break-even analysis. Break-even analysis is a much handy tool that is used to scrutinize the inter-relationship between variable costs, fixed costs and returns. A break-even point generally can be used to predict or research the exact point when a particular investment shall result in a positive return and can also be chalked out graphically or by the help of using simple mathematics. Break-even analysis is advantageous from the point that it calculates the total amount of production at an already provided amount that is needful to cover all the costs (Ghahremani, Aghaie and Abedzadeh 2012) References Agrawal, A.K. and Matsa, D.A., 2013. Labor unemployment risk and corporate financing decisions. Journal of Financial Economics, 108(2), pp.449-470. Bierman Jr, H. and Smidt, S., 2012. The capital budgeting decision: economic analysis of investment projects. Routledge. Burns, R. and Walker, J., 2015. Capital budgeting surveys: the future is now. Ghahremani, M., Aghaie, A. and Abedzadeh, M., 2012. Capital budgeting technique selection through four decades: with a great focus on real option. International Journal of Business and Management, 7(17), p.98. Gyamfi, S. and Krumdieck, S., 2012. Scenario analysis of residential demand response at network peak periods. Electric Power Systems Research, 93, pp.32-38. Hasan, M., 2013. Capital budgeting techniques used by small manufacturing companies. Journal of Service Science and Management, 6(01), p.38. Hise, R.T. and Strawser, R.H., 2013. Application of Capital Budgeting Techniques to Marketing Operations. Readings in Managerial Economics: Pergamon International Library of Science, Technology, Engineering and Social Studies, p.419. Mathuva, D., 2015. The Influence of working capital management components on corporate profitability. Pianosi, F., Sarrazin, F. and Wagener, T., 2015. A Matlab toolbox for global sensitivity analysis. Environmental Modelling Software, 70, pp.80-85. Regan, C.M., Bryan, B.A., Connor, J.D., Meyer, W.S., Ostendorf, B., Zhu, Z. and Bao, C., 2015. Real options analysis for land use management: Methods, application, and implications for policy. Journal of environmental management, 161, pp.144-152.

Racism in the World free essay sample

Many people in America like to believe that racism is no longer apart of today’s world. They couldn’t be farther from the truth. In the twentieth-century, racism seemed to hit an all-time high around the world. With America trying to cope after the Civil War and Europe facing genocide, discrimination seemed inevitable, but can the problem of racism be solved? When looking back on America’s history after the Civil War, racism is apparent throughout in the form of segregation. Segregation truly started in 1865 with the Reconstruction of the United States, â€Å"A period from 1865-1877 immediately following the Civil War in which the federal government set the conditions that would allow the rebellious Southern States back into the Union† (â€Å"The Rise and Fall of Jim Crow†). A Reconstruction Policy was presented to the Congress by President Andrew Johnson but he supported white supremacy in the South and favored pro-Union Sothern political leaders who had aided the confederacy in the war. We will write a custom essay sample on Racism in the World or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Southerners, with Johnson’s support, attempted to restore slavery in substance if not in name. One way they tried to do this was with the construction of the Ku Klux Klan. In the beginning, the KKK was a secret fraternity club in Tennessee rather than a terrorist organization. Although, the Klan quickly grew and spread beyond Tennessee to every state in the South. It attracted former Civil War generals and included mayors, judges, sheriffs, as well as common criminals. With all of this terror occurring in the south, the Republican-controlled congress was trying to protect blacks. And so, in1815, in a last-ditch effort to protect what remained of Reconstruction, the Congress â€Å"managed to pass a civil rights bill that sought to guarantee freedom of access, regard less of race, to the â€Å"full and equal enjoyment† of many public facilities† (The Rise and Fall of Jim Crow). Jumping ahead to 1970, the public is shown how blacks are treated and live in Toni Morrison’s novel, The Bluest Eye. This book takes place in Lorain, Ohio at the end of the Great Depression. It is the story of three girls: Pecola, eleven; Claudia MacTeer, nine; and Frieda MacTeer, ten. They live in lower class houses and do everything they can to scrape by. In this story, these girls are faced with what is â€Å"beautiful† in the world, and in most people’s eyes that includes blonde hair, blue eyes, and white skin. Claudia could care less if she were white and does not see what all the hustle and bustle about being white is. But Pecola, on the other hand, wants nothing more than to be white. â€Å"Pecola loves Shirley Temple, believing that whiteness is beautiful and that she is ugly† (Sparknotes). Pecola’s life is a life no one should have, nor deserves. Her father drinks, her mother is distant, and the two of them often beat one another. Her mother beats her and her father has raped her on more than one occasion, eventually impregnating her. She continually receives confirmation of her own sense of ugliness. When she buys candy, the grocer looks right through her. Boys constantly make fun of her. And she is wrongly blamed for killing a boy’s cat and is called a â€Å"nasty little black bitch† by his mother. Pecola believes that if she had blue eyes, she would be loved and her life would be transformed. Around the time The Bluest Eye takes place, Europe was facing even harder times. The Holocaust refers to the period from January 30, 1933, when Adolf Hitler became chancellor of Germany, to May 8, 1945, when the war in Europe official ended. â€Å"During this time, Jews in Europe where subjected to progressively harsher persecution that ultimately led to the murder of six million Jews (1. 5 million of these being children) and the destruction of five thousand Jewish communities. These deaths represented two-thirds of European Jewry and one-third of all world Jewry† (â€Å"The Holocaust: An Introductory History†). In order to turn the European public against the Jews, the Nazi Party created a weekly newspaper called Der Sturmer  (The Attacker). â€Å"At the bottom of the front page of each issue, in bold letters, the paper proclaimed, The  Jews  are our misfortune!   Der Sturmer  also regularly featured cartoons of  Jews  in which they were caricatured as hooked-nosed and apelike. The influence of the newspaper was far-reaching: by 1938 about a half million copies were distributed weekly† (â€Å"The Holocaust: An Introductory History†). As Hitler’s rule progressed, the Jews were made to wear a golden star of David on all their clothing, they could only go to Jewish owned businesses, then finally, they could not own their own business and were only allowed to buy certain types of food. Soon, the Jews were isolated from the rest of the towns and had to live in ghettos. The living conditions in these ghettos were almost unbearable. What the Nazi’s did to the Jews next was unthinkable. â€Å"In June  1941  Germany attacked the Soviet Union and began the Final Solution. Four mobile killing groups were formed called  Einsatzgruppen  A, B, C and D. Each group contained several commando units. The  Einsatzgruppen  gathered  Jews  town by town, marched them to huge pits dug earlier, stripped them, lined them up, and shot them with automatic weapons. The dead and dying would fall into the pits to be buried in mass graves†¦ Jews  were singled out for Special Treatment (Sonderbehandlung), w hich meant that Jewish men, women and children were to be methodically killed with poisonous gas. (The Holocaust: An Introductory History). The camps were liberated gradually, as the Allies advanced on the German army. One survivor of the Holocaust, Elie Wiesel wrote an autobiography called Night about the different things he experienced during World War II and the Holocaust as a Jew in Europe. Only a teenager, Elie writes, after he and his father survive the first selection at Birkenau, â€Å"Never shall I forget that night, the first night in camp, which has turned my life into one long night, seven times cursed and seven times sealed. Never shall I forget that smoke. Never shall I forget the little faces of the children, whose bodies I saw turned into wreaths of smoke beneath a silent blue sky. Never shall I forget those flames which consumed my faith forever. Never shall I forget that nocturnal silence which deprived me, for all eternity, of the desire to live. Never shall I forget those moments which murdered my God and my soul and turned my dreams to dust. Never shall I forget these things, even if I am condemned to live as long as God Himself. Never† (Sparknotes). Although these events happened more than sixty eight years ago, it is still in our close history. All around the world there are still people who experienced these events first hand. Although times may be different, racism is still and issue. Racism is a person’s individual feeling. We cannot change what people think. We could try to teach children that everyone is equal and have all integrated schools and not have so many schools that are â€Å"predominantly† one race.

Reflection on My Vocational Rehabilitation Experience †Internship Essay

Reflection on My Vocational Rehabilitation Experience – Internship Essay Free Online Research Papers Reflection on My Vocational Rehabilitation Experience Internship Essay My overall experience at Vocational Rehabilitation has been one of the best experiences I have gone through with all of my working experiences. For my internship at Vocational Rehabilitation my job duties include the following. I gave information regarding the agency the first two weeks by working at the front desk meeting and greeting clients and answering the phones. While sitting upfront I also took referrals and set appointments for possible new consumers. I also have assisted in the intake process many of times assisting possible consumers filling out applications. I have also assisted many consumers in searching for jobs, creating and revising resumes and job applications. I have also sat in on a few counseling sessions with follow ups and Individual Employment Plans. During my many experiences at Vocational Rehabilitation the employees there have been the friendliest kindest people I have ever worked with. If I ever have any questions they always answer me with a smile. If I need something to do they always have work for me to complete that just is not â€Å"busy work.† I appreciate the work they give me knowing that it will help me understand the agency, and the human services field and my future career. Also, this will enhance my employment opportunities after graduation. Three employees from VR have had life changes so far during my internship and this means that positions have became available. Many employees have asked me to apply but because of my school load this semester I feel that I would not be able to handle them both. I appreciate the Unit Manager talking with me going back to school after graduation to get my masters degree so I am able to become a counselor in my life time. Within Vocational Rehabilitation structure of the staff is as follows: Unit Manager who is over all the employees. Two head counselors who over see the counselors. Counselors in the General unit (General being people with disabilities that are now adults and have not received services in the past.) Counselors in the Substance Abuse Unit. Case technician who helps with the clerical duties of the counselors. All the relationships within the agency are casual and very personal. Everyone who works within VR has a very good relationship with one another and a very personal as well as professional manner. As long as you are doing your job you just have the best time possible at work, whether it’s singing, listening to music, or just laughing with one another. Which make it a more productive environment. During my internship, I have helped the agency achieve their mission by assisting people with a mental or physical impairment that enables them to work in some form or fashion. I have done so by helping our community understands what Vocational Rehabilitation does and helping them decide if they are truly in need of our services or if they even qualify. I have also helped by helping them apply for services by getting them to write down there strengths and weaknesses before coming to the intake process which this allows them to already know what they need help with while finding employment with counselors in the end. I have assisted many people in find employment opportunities and assisting them in the process of what they must do after sending in a resume or application by following up with the employer. After I have told you all the wonderful experiences that I have had at my internship I do have some concerns/problems. The first being the biggest in my mind that when counselors have consumers that are in need of an interpreter for whatever reason language barrier or sign language the counselors do not look at the consumer they spend the whole time looking at the interpreter. This manner is covered on their Ten Commandments of communicating with people with disabilities but I have witnessed this many times while observing counseling sessions. This goes against my personal code of ethics with people in general and it also goes against everything I have ever learned. I have also seen this in many other professional settings with people with disabilities which really bother me because these are the people who are professionals to help people with disabilities and they aren’t even communicating with them in the correct manner. The final concern is something that I had a problem with at my last place of employment and it is that not all people are people who want to do things the right way. For instance during the referral process they have made it so easy to take a referral but there still always a problem with people taking referrals. They don’t ask the questions that are located on the cheat sheet. It only takes about 5 minutes to complete a referral so you might as well do it right the first time and save the agency sometime and money by answering the correct questions. I feel that I am learning, enhancing and achieving my overall career goal while working at Vocational Rehabilitation by assisting people with disabilities improve their lives to own goals in which they have. By doing this I am able to work with two age groups within society which are the young adults graduating high school and the older adults who already been employed and have had some live changes. This allows me to work with variety of different both disabilities and populations. My internship has allowed me to improve my communication skills as well as my skill of being straighter forward with people about what services we provide. I have also been able to improve my skill of problem solving immensely. I am really enjoying my experience at Vocational Rehabilitation and I hope to be employed by them in the future after or before graduation. All the staff there is wonderful and helping people with disabilities find places of employment is the best feeling in the world. Research Papers on Reflection on My Vocational Rehabilitation Experience - Internship EssayArguments for Physician-Assisted Suicide (PAS)Never Been Kicked Out of a Place This NiceHip-Hop is ArtBionic Assembly System: A New Concept of SelfThe Project Managment Office SystemStandardized TestingTwilight of the UAWOpen Architechture a white paperAnalysis of Ebay Expanding into AsiaMarketing of Lifeboy Soap A Unilever Product

Analysis of the Development of Enterprise Resource

The overall report mainly includes an effective evaluation of the overall ERP system, which could help Disk4U to support their changing business environment. In addition, the study effectively evaluates the case study and identifies the overall requirements of Disk4U. Furthermore, effective business process is mainly depicted, which could help in understanding the business requirement of Disk4U. After the evaluation of the overall business requirement, effective system requirement could be identified. The identification of system requirement is mainly essential for choosing the appropriate ERP system to support the business process (Arvidsson, Holmstrà ¶m & Lyytinen, 2014). The main identification of the overall ERP system is essential for selecting the adequate software, which might be used by Disk4U. Lastly, the identification of adequate vendor is essential for Disk4U to select an effective accounting system (Becker, Kugeler & Rosemann, 2013). Disk4U is a small family owned business situated in Sydney, which only sells CDs and Vinyl Records. The company previously operated only in four outlets, which was spread around Sydney metropolitan. In addition, the company has effectively adopted the use of phone and email for generating the required level of sales. However, the company has currently adopted the use of online sales from eBay platform, which might increase its overall sales. Furthermore, this expansion into the new market could effectively help the company in generating high revenue, which will require an effective accounting system to support the business process. Furthermore, the change in overall business process has indicated to improve the manual process of accounting, which is been currently being used by Disk4U (Arvidsson, Holmstrà ¶m & Lyytinen, 2014). The company mainly requires depicting the overall latest technologies, which could be used in improving the current accounting system for supporting the onlin e presence in EBay. Moreover, an effective improvement in business accounting and report is need by Disk4U within specified budget of $150,000. Disk4U is a small business operation, which mainly provides products like CDs and Vinyl Records. The company has been effectively operating within the small location in Sydney with four outlets, email, and phones orders (Becker, Kugeler & Rosemann, 2013). Moreover, the company has been using manual accounting process, which was effective for supporting the small business operations conducted within a region. However, the adoption of online sales from EBay platform is effective in improving the current sales of the company. In addition, the company mainly aims is carrying the both online and physical sales. Furthermore, the use of effective online business operation could help the business in generating higher revenue. Nwankpa & Roumani (2014) mentioned that companies are mainly able to generate high revenue by incorporating online sales, which increases its customer reach. Moreover, after the evaluation of business processes certain challenges, which the company might face could be i dentified. In addition, effective use of Enterprise Resource Planning (ERP) could be utilised by Disk4U for supporting the current change in business environment. Kilic, Zaim & Delen (2014) argued that high end ERP system could reduce the smooth functioning of the business, which in turn reduce its overall profitability. The changing business requirement could effectively help in improving of Disk4U could mainly need an effective ERP system, which could support its accosting needs. The use of online platform could increase the overall needs of an effective accounting system, which might comprehend the change in inventory. Effective monitoring is mainly needed on stock level, financial performance, and supplier quotation, which might be used in new business operations. Chou, et al., (2014) stated that companies to improve the overall performance by implying effective online system mainly use ERP system. On the contrary, Nwankpa (2015) argued that ERP system mainly loses its friction if adequate analysis is mainly not conducted to identify the accurate requirements of the company. The increased accumulation of data, which is mainly provided by the online platform, is satisfied by the ERP system. In addition, ERP system could automatically identify the overall need of inventory and contact the supplier for replenishing the stock. The adequate flow of orders could effectively be comprehended by an ERP system, which could help in flowing adequate information to relative participants (Becker, Kugeler & Rosemann, 2013). Furthermore, implementation of the overall advanced ERP system could effectively help Disk4U for improving its operational ability. Furthermore, the ERP system mainly needs different types of applications, which could improve the overall experience and reduce problems. The Disk4U for suiting the overall needs could effectively customise the ERP system, which could help in improving its business process. Lin, Zhao & Wei (2014) mentioned that companies are mainly able to customise the overall ERP system for supporting the business requirement. Moreover, with the implementation of ERPs system adequate system needs to be required by Disk4U for increasing productivity. In addition, the use of ERP Cloud, Social ERP and Mobile ERP could also be utilised. In addition, the adoption of overall mobile ERP system could effectively help the company in delivery the information to adequate employee in real-time. Kilic, Zaim & Delen (2015) mentioned that due to technological advancements incorporation of ERP system in mobile device mainly easy the flow of information. Furthermore, the use of cloud ERP system could also be effective for Disk4U to reduce the problem of data loss. In addition, the incorporation of both mobile and cloud ERP system could help the company in improving its productivity and accounting system. Furthermore, incorporation of Social ERP system could also help the company in making a social presence, which might attract potential investors. Shukla et al., (2016) argued that high costs incurred in ERP implementation mainly reduces the overall cash balance of companies and hamper its ability to make any new investments. Table 1: Depicting the costing of three different ERP system From the overall evaluation of different ERP system, Accountmate ERP per year could be used as an effective system, which might be cost effective. In addition, other ERP system is mainly costly and might increases expenses of Disk4U. Jinno, Abe & Iizuka (2017) mentioned that use of effectively ERP system is essential for companies to increase their efficiency and information flow. From the case study, it was gathered that AIS or the ERP systems could facilitate the employees of Disk4U in realizing their issues and offering specific solutions (Antero, 2015). It was also realized from the analysis of the case study of Disk4U, that the organization is dealing with problems that requires being decreased through appropriate implementation of information systems. This is also because of the reason that the smooth business operation of the company is ensured (Arvidsson, Holmstrà ¶m & Lyytinen, 2014). Implementation of ERP systems will make sure of the company several effective business processes, preparing business requirements along with deciding the software and vendor selection. The case study is dealing with the concerns specifically for the identified issues experienced by Disk4U. The Disk4U Company intends to reconstruct the business operations through adopting Enterprise Resource Planning (ERP) that is required for effective Business Process Management (BPM) (Bansal, 2013). Identifying suitable software and vendor for Disk4U will help in analyzing the current state of business operation affairs and realization of the areas those requires improvement. Implementation of suitable software and vendor in the company will also support in obtaining increased understanding concerning ways that can be adopted for the betterment of overall business operations of Disk4U (Becker, Kugeler & Rosemann, 2013). Management of the Disk4U Company might consider several business operations in order to ensure efficient data structure, networks, mobile computations, algorithms along with optimization of business process along with scheduling process (Bernroider & Mitlohner, 2015). Along with considering the ERP implementation of the system of business process management along with appropriate design of network, the management of the company can make sure of implementation regarding the integration of Application Programming Interface (API). (Bradford, 2015) discovered the fact that implementation of the Application Programming Interface (API) software will signify allowance along with several business processes in order to deliver programs that is aligned with different programs. Additionally, if Disk4U Company considers the implementation of software-to-software interface, it can facilitate ample vendors to communicate with each other devoid of having any previous understanding or intervention. For instance, ample online channels associated with functions can support the process utilization of integration of API software (Chang, 2016). This can further facilitate the process of entering the accurate information in support of credit cards along with application of API for transferring vital information to a distinct isolated application in order to verify provided information. The â€Å"Business Process Management† set can be employed for viewing at different areas of the upcoming analysis techniques (Dumas et al., 2013). In addition, the design of support process facilitates in delivering support for vital activities employed by numerous resources along with the infrastructure in a specific format. This can be deemed as a vital differentiator that considers several primaries along with support techniques for the development of direct value with regard to target consumers in the situation of major processes (Falkenberg, Hesse & Olivà ©, 2016). Certain examples of support services include relevant information technology management along with effective human resource management as well as infrastructure management. Conversely, the processes of support services majorly include cross-functional limits along with the evaluation in the future years. For this reason, it is included in the managerial capability processes along with the direction of value offered to customers in supporting the total capability of the company (Seethamraju, 2015). This can facilitate efficient offering of products along with th e company’s services. The business process management can take into account implementation of software tools those can be employed in order to deal with major business issues of Disk4U Company. Conversely, this also has a considerable role within business process management that has a difference between the flows of work along with the software of Business Process Management (Jain & Sharma, 2016). This can facilitate the automation of work with unaffected process improvement in a better manner. In addition to that, the management of Disk4U Company can also consider the process of advanced technology implementation for the production business operations. This focuses on implementation of advanced systems to deal with product data, automatic process of planning, manufacturing, execution, and scheduling (Savage, Kautz & Clarke, 2016). Moreover, the company production and marketing products can adopt mechanized process of production, scheduling, planning along with implementation. Additionally, the production and marketing products of the company can adopt mechanized technique of data gathering, Compliance administration, lean manufacturing, and planning, scheduling, total quality management along with management of product life cycle (Esteves, 2014). Therefore, it might be ascertained that the functions of business process have entered within a new stage of rapidly tracked transformation to mature along with improved technologies. The cloud based and mobile applications in addition to progressive analytics with collaboration processes can increase the impacts of properly understood functioning model levers such as shared services, global delivery system, and outsourcing as re-engineering process (Rodrigues et al., 2016). Moreover, the application along with the impact of innovative technologies might not be at a great level. Additionally, it is deemed vital to realize certain technology interventions as well as process re-engineering in consideration to organizational re-design. This includes shared services along with business process outsourcing that is combined within the International Business Service (Altamony et al., 2016). The aforementioned process cab directs the business concerns in focusing on the scarce resources that can finally affect the vital business findings. Such process also supports the process of decrease of intricacies of several distinct processes, which significantly encompass various cross-disciplinary squads (Erturk & Arora, 2017). This team can consider it quite difficult in struggling in order to observe conjoint ground along with language. Conversely, the ability to identify various levels for pulling is not increased and relies on experience collected by transformation, designing and functioning business conducts. The most effective tactic can be to identify partners that can have the capability to manage expenditure along with research on consumption. This can finally also result in risk of losing the momentum along with time in a fierce competitive surrounding (Esteves, 2014). Identifying suitable software and vendor for Disk4U Company will help in analyzing the current state of business operation affairs and realization of the areas those requires improvement. Implementation of ERP systems will make sure of the company several effective business processes, preparing business requirements along with deciding the software and vendor selection (Arvidsson, Holmstrà ¶m & Lyytinen, 2014). Net suite, Account mate and Sage 300 are the three most user-friendly and effective ERP software that can be used by the company. However, Account-mate is considered as the best Enterprise Resource Planning (ERP) software to be implemented by Disk4U Company because of several advantages that this software can offer to the company (Becker, Kugeler & Rosemann, 2013). The advantages that this ERP software implementation can provide to the company are it comes in lowest price, supports multicurrency, effective document management, and superior expense management, or reporting, ef fective LIFO and FIFO process, effective Point-of-Sale option, and integrates with the important business process reports (Bansal, 2013). Moreover, Account-mate ERP software cal also facilitate the company to attain certain benefits associated with its use such as, it integrates with F9, effectively managers sales and tax use, enables effective human resources, consumer relationship management (CRM) and project management (PM). Account-mate ERP software is the most suitable software for Disk4U Company as it facilitates enhanced materials requirement processing (MRP), Supply Chain Management (SCM) and business intelligence (BI) (Dumas et al., 2013). Account-mate ERP software has certain advantageous features such as it is non-profit version along with vertical warehousing, construction and distribution (Frankenberg, Hesse & Olivà ©, 2016). This ERP software can solve the issues faced by Disk4U Company in its business operations though facilitating superior transaction drill down and exceptional â€Å"audit trial report† ability. This software also provides with beneficial features of increased online training and supports functionality along with allowing cut and paste transactions from the spreadsheet of Microsoft excel (Arvidsson, Holmstrà ¶m & Lyytinen, 2014). However, Disk4U Company must also manage few cons associated with implementation of Account-mate ERP software in order to obtain best business operation process advantages from it. These disadvantages include lack of "business process flowchart" navigation, no point-of-sale (POS), or human resource (HR) modules for implementations of ERP. Certain drawbacks of t he ERP software also include limited charting and graphics (Bernroider & Mitlohner, 2015). After implementing Account-mate ERP software for managing its business operations effectively, it must configure the task shortcuts from scratch as no template exists in this ERP software along with no proper dashboards. Implementation of Account-Mate ERP software can support the company’s back-office operations along with financial business processes that encompass inventory, accounting, supply chain, order management, as well as business intelligence (BI). Implementation of this software wholesale distributor is available in several countries that reach out to the new markets and consumer segments through online medium along with decreasing person-to-person administrative expenses (Falkenberg, Hesse & Olivà ©, 2016). Account-Mate ERP Software has self-service vendor centre in which the company offers its self-owned vendors with great access to information that is important to the company’s partnership that encompass purchase orders, data of accounts payable along with major other documents. Account-Mate ERP Software established an international partner network. Purchase and implementation of the software is offered on an on-demand subscription-based service through the web. Moreover, purchase of the software through self-service vendor centre considers no hardware to procure, no high up-front license charges or extremely difficult set-ups (Arvidsson, Holmstrà ¶m & Lyytinen, 2014). With Account-Mate ERP Software’s unified platform, distributors and manufacturers streamline and automate all the major business processes of a company that includes from purchasing the software and manufacturing through to order to cash, fulfillment, multichannel commerce along with effective consumer service that is devoid of complexity and expenses on on-spot IT systems. The overall report mainly included an effective evaluation of the overall ERP system, which could help Disk4U to support their changing business environment. In addition, the study effectively evaluates the case study and identifies the overall requirements of Disk4U. The company mainly requires depicting the overall latest technologies, which could be used in improving the current accounting system for supporting the online presence in EBay. Moreover, the company has been using manual accounting process, which was effective for supporting the small business operations conducted within a region. However, the adoption of online sales from EBay platform is effective in improving the current sales of the company. In addition, the company mainly aims is carrying the both online and physical sales. Furthermore, the use of effective online business operation could help the business in generating higher revenue. Implementation of the overall advanced ERP system could effectively help Disk4U for improving its operational ability. Furthermore, the ERP system mainly needs different types of applications, which could improve the overall experience and reduce problems. Incorporation of Social ERP system could also help the company in making a social presence, which might attract potential investors. The business process management can take into account implementation of software tools those can be employed in order to deal with major business issues of Disk4U Company. Account-mate is considered as the best Enterprise Resource Planning (ERP) software to be implemented by Disk4U Company because of several advantages that this software can offer to the company. Altamony, H., Tarhini, A., Al-Salti, Z., Gharaibeh, A., & Elyas, T. (2016). The relationship between change management strategy and successful enterprise resource planning (ERP) implementations: A theoretical perspective.  International Journal of Business Management and Economic Research,  7(4), 690-703. Antero, M., (2015). A Multi-case Analysis of the Development of Enterprise Resource Planning Systems (ERP) Business Practices. Copenhagen Business SchoolCopenhagen Business School, Institut for IT-LedelseDepartment of IT Management. Arvidsson, V., Holmstrà ¶m, J. & Lyytinen, K., (2014). Information systems use as strategy practice: A multi-dimensional view of strategic information system implementation and use. The Journal of Strategic Information Systems, 23(1), 45-61. Bansal, V., (2013). Enterprise Resource Planning. Pearson Education India. Becker, J., Kugeler, M. & Rosemann, M. eds., (2013). Process management: a guide for the design of business processes. Springer Science & Business Media. Bernroider, E.W. & Mitlohner, J., (2015). Characteristics of the multiple attribute decision making methodology in enterprise resource planning software decisions. Communications of the IIMA, 5(1), 6. Bradford, M., (2015). Modern ERP: select, implement, and use today's advanced business systems. Lulu. com. Chang, J.F., (2016). Business process management systems: strategy and implementation. CRC Press. Chou, H. W., Lin, Y. H., Lu, H. S., Chang, H. H., & Chou, S. B. (2014). Knowledge sharing and ERP system usage in post-implementation stage.  Computers in Human Behavior,  33, 16-22. Dumas, M., La Rosa, M., Mendling, J. & Reijers, H.A., (2013). Fundamentals of business process management, 1(2). Heidelberg: Springer. Erturk, E., & Arora, J. K. (2017). An Exploratory Study on the Implementation and Adoption of ERP Solutions for Businesses.  arXiv preprint arXiv:1701.08329. Esteves, J. M. (2014). An empirical identification and categorisation of training best practices for ERP implementation projects.  Enterprise Information Systems,  8(6), 665-683. Falkenberg, E.D., Hesse, W. & Olivà ©, A. eds., (2016). Information System Concepts: Towards a consolidation of views. Springer. Jain, D., & Sharma, Y. (2016). Cloud computing with ERP-A push business towards higher efficiency. Jinno, H., Abe, H., & Iizuka, K. (2017). Consideration of ERP Effectiveness: From the Perspective of ERP Implementation Policy and Operational Effectiveness.  Information,  8(1), 14. Kilic, H. S., Zaim, S., & Delen, D. (2014). Development of a hybrid methodology for ERP system selection: The case of Turkish Airlines.  Decision Support Systems,  66, 82-92. Kilic, H. S., Zaim, S., & Delen, D. (2015). Selecting â€Å"The Best† ERP system for SMEs using a combination of ANP and PROMETHEE methods.  Expert Systems with Applications,  42(5), 2343-2352. Lin, R., Zhao, X., & Wei, G. (2014). Models for selecting an ERP system with hesitant fuzzy linguistic information.  Journal of Intelligent & Fuzzy Systems,  26(5), 2155-2165. Nwankpa, J. K. (2015). ERP system usage and benefit: A model of antecedents and outcomes.  Computers in Human Behavior,  45, 335-344. Nwankpa, J., & Roumani, Y. (2014). Understanding the link between organizational learning capability and ERP system usage: An empirical examination.  Computers in Human Behavior,  33, 224-234. pcmag.com. (2016).  PCMag India. Retrieved 12 February 2017, from https://au.pcmag.com/se/?q=SaaS+ERP Rodrigues, J., Ruivo, P., Johansson, B., & Oliveira, T. (2016). Factors for Adopting ERP as SaaS amongst SMEs: The Customers vs. Vendor Point of View.  Information Resources Management Journal (IRMJ),  29(4), 1-16. Savage, C., Kautz, K., & Clarke, R. (2016). Fears and Triggers: A Conceptual Study of Vendor-Supplied Maintenance and Maintenance Deferral of Standard Package Software.  arXiv preprint arXiv:1606.00749. Seethamraju, R. (2015). Adoption of software as a service (SaaS) enterprise resource planning (ERP) systems in small and medium sized enterprises (SMEs).  Information systems frontiers,  17(3), 475-492. Seethamraju, R. (2015). Adoption of software as a service (SaaS) enterprise resource planning (ERP) systems in small and medium sized enterprises (SMEs).  Information systems frontiers,  17(3), 475-492. Shukla, S., Mishra, P. K., Jain, R., & Yadav, H. C. (2016). An integrated decision making approach for ERP system selection using SWARA and PROMETHEE method.  International Journal of Intelligent Enterprise,  3(2), 120-147.

Reasons for Quarrels between Friends Essay Example | Topics and Well Written Essays - 750 words

Reasons for Quarrels between Friends - Essay Example .. severe and demonstrate a lack of trust and respect. In these cases, a firm break up may be the right answer. â€Å"She goes on to explain the reasons as to why friends could end up arguing and what the end result of that action brings for the parties concerned. As we grow up, we come to realize that we may have a lot of friends, but only one whom we feel deeply close and connected to. That person is termed as a best friend. A best friend is someone whom we share our inner most thoughts and feelings with. That friend is the physical representation of the trust that we have learned to share with other people. Then something happens, your best friend betrays you for some reason. The betrayal could be something as petty as telling your parents about the day that you skipped school to go see a movie or something major (as in the case of adults) that resulted in the breaking of the trust because your best friend told someone else about your secret or, in some cases, started some gossip about you based upon the secrets that you told her. Whatever the reason, the trust you gave that person was broken. The betrayal you feel can be so severe that arguing with your friend does not produce a healthy solution to the situation. Sometimes the only logical path for your relationship to take with that person is to end the friendship since the sense of betrayal is sometimes overwhelming. Other times the reason for the break-up or quarrel in a friendship stems from the lack of support from people whom you expected to have your back during rough patches of your life. Say for example you move to a new school but still live in the same neighborhood. Your classmates used to be the same kids who lived on the same block. Now, you have a totally new set of classmates whom you have to adjust to because the new school standards and social set up is a far cry from your old one. When you get home, you expect to see your neighbors, whom you consider to be friends, and spend time with the m. Sharing your thoughts and feelings and just letting them know how hard it is to adjust to your new set up. However, instead of lending you an ear and offering you a shoulder to cry on, your friend or friends choose instead to make a joke out of your situation and make you feel like an outsider within a group of people whom you thought were your friends. This lack of support can often be a major cause of friction between friends that could also lead to the breakup of friendships if the problem is not resolved in time. Oftentimes such cases of lack of friend support are just a minor reason for arguments between friends and, if caught in time, the friendship can actually still be mended. Let's not forget, arguments between friends can also be caused by petty jealousy over things as simple as who looked better in an outfit, or who got the higher grade in a test. This feeling of inferiority between friends often results in the jealous friend acting all unreasonable and mean towards th e other friend who is deemed to have gotten the better result in a given situation. This failure to be happy for the success of other friends is a major cause of arguments between friends but can usually be ironed out in the end with a simple explanation. Jealousy does not often result in the end of

A.i. artifcial inteligence (2001) Essay Example | Topics and Well Written Essays - 1500 words

A.i. artifcial inteligence (2001) - Essay Example The robot is highly developed that can feel love was adopted by Henry (Sam Robards) and his wife (Frances O’Connor). Henry and his wife have a son named Martin who is unwell and ill. But when Martin returns home, both Martin and David are jealous between each other. Henry’s wife, Monica sends David loose in the woods as Monica thinks that David may be a threat. David is truly determined to find Blue Fairy who can help David to turn to a real boy to get back love from Monica. The science fiction movie Artificial intelligence was directed, written, and also produced by Steven Spielberg. The idea behind the movie Artificial Intelligence was originated by Stanley Kubrick. Stanley entrusted Steven Spielberg the proposed project. But in the year 1999 suddenly Stanley Kubrick died. Then Kubrick’s wife persuaded Spielberg to complete the direction and artistic control of the film. Steven Spielberg is regarded as one of the best known and influential film personalities in the film industry. The movie A.I. is based on the short story by Brian Aldiss named as super –toys last all summer which was released in the year 1969. ... Artificial Intelligence was released in the year 2001. Structure/ Form Artificial Intelligence A.I. is very much a visionary, complex, ad spellbinding film that helps to tutor everyone through the faculty of imagination and in the name of love. Maximum shot of the film was done in studio where the famous Flesh fair and Gondola sets were developed in the Long beach of the south Los Angeles and in the enormous Spruce Goose Dome. These sets were built in the year 1983. It was built to house famous Howard Hughes plane. Artificial Intelligence is cinematically wonderful to watch and tells emotional story about the robot child and quest for maternal love (Westfahl, 2005). The title of the movie perfectly blends with the movie. Normally Artificial Intelligence means a branch of computer science that develops advance software and machines. The whole movie is sci-fi and movie is about future machines like David which was created and can act normally as a kid. The title of the movie connects w onderfully with the theme of the movie. Artificial Intelligence movie was distributed by DreamWorks Pictures in international theatrical and Warner Bros. Pictures in USA theatrical. In the opening credits only movie name is presented. And movie name is presented in such a way that both words Artificial and Intelligence words are coming from sideways to join at a center of a screen to become A.I. It perfectly blends with the setting of the movie. The setting of the movie is futuristic. The film commences with a narrative after the catastrophic global warming that lead to flood which destroyed landscapes and thousands of population (Kowalski, 2008). The commencement of movie gives the view everything changed in

The Importance of Theory and Research in Child Development Essay Example for Free

The Importance of Theory and Research in Child Development Essay In order for us to understand how a child develops we must conduct research on theories that we believe and others believe to be true. When we do understand the development of children we will be able to understand the skills and behaviors of children. This will help us to understand why they will not eat certain foods or how children of different ages react differently to certain things. In the early 20th century many theories were put forward to help explain why and how children develop. A theorist who played a major influence in how we understand children was Jean Piaget. According to Mossler (2014) â€Å"While administering Binet’s intelligence test to Parisian schoolchildren, he became fascinated by children’s incorrect answers. After many years of observing the mental limitations of children, including his own, Piaget came to the conclusion that children of different ages think differently.† (p. 16) When an individual says the phrase â€Å"I did that with my children and it worked fine for them,† I believe that they are trying to get the other individual to do what they did with their children. Whether they are explaining to them how they punished their children or how they made it easier for them to learn something. This statement is not true in all cases. How one child understands and learns can be different than how another child understands and learns. For example, growing up my parents would punish me by spanking me, by doing this I learned that what I was doing was wrong. In order to teach me something new, my parents would show me how to do it once and then let me try it. This method of teaching has always worked with me but with my little sister, she had to study it a few times before she got the hang of it. It is important to utilize developmental theory to explain a foundational knowledge of childrens development so that parents and caregivers will be able to properly raise  these children in healthy and trusting environments. According to Virginia Department of Social Services (2004) Child development is the foundation upon which early childhood practice is bas ed. Because the psychomotor, socioemotional, cognitive, and linguistic developmental domains are inter-related, early childhood professionals in all types of programs (e.g., family child care homes, early childhood education centers) must comprehend both the processes of development and the adult’s role in supporting each child’s growth, development, and learning. (p. 1) Scholarly researchers will form a hypothesis, and then while referring back to previous research or writing by other academics or scholars, conduct research on the hypothesis in order to make their information available to the rest of the scholars. Unlike scholarly research, anecdotal evidence is something that is experienced by the researcher and is not considered very reliable. According to Mossler (2014) â€Å"Anecdotal evidence is not a substitute for good research. Only controlled experimental studies can properly answer the question of cause and effect.† (p. 48) Cognitive developmental theory i s founded on the idea that children gain knowledge by exploring and influencing the world that is all around them. According to Mossler (2014) â€Å"After many years of observing the mental limitations of children, including his own, Piaget came to the conclusion that children of different ages think differently. Mental activity evolves in a predictable pattern of distinct stages related to natural maturation of the brain (Piaget, 1983).† (p. 16) The key points to Piagets theory of cognitive development are the four stages of his theory. The first stage is the sensorimotor stage, which occurs from the time the child is born up to the age of two. In this stage the idea that infants â€Å"think† by influencing the world around them is considered. The second stage is the preoperational stage, which occurs from the age of two to the age of seven. This is characterized stage by the impression that children use symbols to represent their discoveries. In the third stage, the concrete operational stage, transpires when the child is seven up to eleven years old. This stage is categorized by the idea that children’s reasoning becomes focused and logical. In the final stage, the formal operational stage, children from ages eleven to adulthood are described by the indication that children develop the ability to think in abstract ways. (Boundless, 2015) The value of continued learning is important for an individual to learn and  grow. The way we think and act is constantly evolving and this happens from new understandings, new knowledge and new skills. We should incorporate both personal experience and scholarly research grounded in theory in order to learn new things and help others learn them as well. Most research starts with an idea and is developed from there. References Boundless. â€Å"Piagets Theory of Cognitive Development.† Boundless Psychology. Boundless, 27 Jun. 2014. Retrieved 05 Apr. 2015 from https://www.boundless.com/psychology/textbooks/boundless-psychology-textbook/human-development-14/theories-of-human-development-70/piaget-s-theory-of-cognitive-development-270-12805/ Mossler, R. (2nd ed.). (2014). Child and Adolescent Development. San Diego, CA: Bridgepoint Education. Virginia Department of Social Services. (2004). Competencies for early childhood professionals’ area II: Understanding child growth and development. Retrieved from http://www.dss.virginia.gov/files/division/cc/provider_training_development/intro_page/publications/competencies/chapters_individually/04.pdf

Sci-fI Films Essay -- essays research papers

In this essay I am going to discuss about the topic: â€Å"Science fiction often plays off the real against the artificial, either in the form of humans versus non-human (androids, cyborgs, synthetics), or the world versus the non-world (cyberspace, inner-space, intentional space)†. I have chosen the films â€Å"The Matrix† and â€Å"Bicentennial Man† An explosion in information access and exchange is fueling the Information Superhighway that was created as a result of the computer revolution. If technology has truly become a god, then cyberspace is definitely its bible. Its scope is endless; its breadth enormous. Although the foundation of cyberspace, the computer, definitely serves to dehumanize culture, the Information Superhighway itself does not. If anything, cyberspace is re-humanizing the computer revolution. The World Wide Web, through pictures and graphics, has added personality and more personal contact to a technology that for years was ‘just the facts.’ Although the statement might be made that this is a pseudo-rehumanization that masks true human characteristics with digital ones, this is at least a step in the right direction. Something that removes the human qualities or attributes from culture can be said to dehumanize it. This technology destroys our view of truth and meaning. The basic presupposition of the Information Superhighway is that it contains information on any subject and can answer any question. It causes people to search places other than God for direction, truth, and meaning. Involvement with the technology serves to replace our involvement with reality. There is a tendency for people to start thinking of themselves and others in terms of their online personalities. Many people develop a whole other life on-line and some even end up being unable to separate their on-line identity from their real one. Recent movies such as The Matrix and Bicentennial Man serve to further blur this already fuzzy line. Bicentennial Man, directed by Chris Columbus (US, 1999), is based on a story Isaac Asimov wrote in 1975 and like many of his stories, it deals with the enigma of a machine with the intelligence of a man, but without the rights or the feelings. As we might expect the film presents Asimov's concept of the intelligent robot, a concept that, like Asimov himself, pre-dates the modern world of personal computers, video games, the Internet, 'e... ...housand years ago. If the portrayal of intelligent machines in films teaches us anything, it is that it is fortunate that such machines do not yet exist. It is fortunate that is, for the machines, because all the evidence would indicate that we are not yet ready to treat them as fellow persons. Fortunate too for us perhaps, because when they became smart enough to mount a successful rebellion they might make us pay for their oppression (Mitchell 2003). Reference: 1. Edwards, D A, ‘The Matrix’, The Matrix: An Ideological Analysis, viewed 5 June 2005, http://fiffdimension.tripod.com/matrix.htm1. 2. Menor F 2000, The Matrix(1999), viewed 7 June 2005, http://www.imdb.com/title/tt0133093/ 3. Mitchell, D 2003, What s it like to be a Robot?, viewed 7 June 2005, http://www.zenonic.demon.co.uk/zenorobot.htm 4. Setzer V W 2002, AI - Artificial Intelligence or Automated Imbecility, viewed 7 June 2005, http://www.transintelligence.org/articles/Artificial%20Intelligence.htm 5. The Matrix 1999, motion picture, Prod. Joel Silver. Dir. The Wachowski Brothers. Perf. Laurence Fishburne, and Keanu Reeves 6. www.duke.edu/~djs12/Lit%20Theory/ Lit%20Theory%20-%20The%20Matrix.doc

Deontological ethics Essay

In life one must deal with moral and ethical dilemmas. â€Å"Ethics is defined as the discipline dealing with what is good and bad and with moral obligation† (Merriam-Webster Dictionary, 2013). It studies human moral behavior and how one should act. Ethics helps to explain how a person should feel about a particular situation. There are several groups of studies of ethics that defend and recommend concepts of right and wrong. The focus of this paper will be to describe three of the groups of within ethics, which are virtue theory, utilitarianism, and, deontological ethics. Afterward, it will show how virtue theory played a major part in a personal ethical dilemma. â€Å"Virtue ethics is a classification within Normative Ethics that attempts to discover and classify what might be deemed of moral character, and to apply the moral character as a base for one’s choices and actions† (Gowdy, 2009, Virtue Ethics, para. 1). The general perspective of virtue ethics is that one should choose their own personal excellence and contentment. If the person’s character is good, one should not be judged mainly by rules and customs. Virtue theory looks at someone’s habits of excellence for long term and forgives for minor mistakes. The Utilitarianism theory means â€Å"The greatest good for the greatest number† (Boylan, 2009, p. 153). â€Å"Utilitarianism is an ethical principle according to which an action is right if it tends to maximize happiness, not only the agent also of everyone affected† (Merriam-Webster Dictionary, 2013). They focus on the acts of a person rather than ones motives. The moral action in this theory must be the greatest aggregate utility or the average utility. Bentham and Mills supported the theory of utilitarianism and created the pleasure principle. They believed that pleasure principle is a clearly identifiable end to what humans strive. â€Å"Deontological is a moral theory that emphasizes one’s duty to do a particular action just because the action, itself, is inherently right and not through any other sorts of calculations such as consequences to the action† (Boylan, 2009, p. 171). Deontology advocates the nature of principle. Moral principles are warranted through an understanding of the structure, reason and will. The foundation of commands in deontology involves laws and natural moral duties. Kant was a strong proponent of deontology and believed that people must act from duty. He argued that it is not the effects of actions that make them right or wrong but the motives of the person. My moral dilemma relates to the virtue theory because of my family’s strong religious values and beliefs. My family nurtured me in a strict Catholic household and with high family religious morals. I performed all the Catholic rituals starting from when I was very young, such as first communion and all the way to confirmation. We went to church every Sunday and my family and I still continue the same rituals. I encountered my moral dilemma when I became pregnant before I was married. My family was very disappointed when they discovered I was pregnant and wanted us to get married right away. In the Catholic religion it is considered a major sin to have a baby out of wedlock. My boyfriend and I believed we were not prepared to get married at the time. Marriage is a strong sacrament in our religion as well. We did not want to rush into getting married just because of my family’s religious values. We married in Catholic Church two years after our son was born. Even though I lived my life as a respectable Catholic, I could not conform strictly to their rules. I had to decide what was best for my absolute moral value and character. In conclusion it is good to question ethics because one must decide from right and wrong. We have learned through virtue, utilitarianism, and deontological theories that there are different ways to rationalize a dilemma. The responsibility of an individual is to decide how to deal with each ethical situation to the best of our own abilities. It is from actual life experiences and ethical values that make us who we are. References Boylan, M. (2009). Basic Ethics (2nd ed. ). Upper Saddle River, NJ: Prentice Hall. Ethics. (2013). In Merriam-Websters Online Dictionary. Retrieved from http://www. merriam- webster. com/dictionary/ethic Gowdy, L. N. (2009). Ethic Morals. Retrieved from http://www. ethicsmorals. com/ethicsvirtue. html Utilitarianism. (2013). In Merriam-Websters Online Dictionary. Retrieved from http://www. merriam-webster. com/dictionary/utilitarianism.