Saturday, December 28, 2019

The Japanese Culture Of Japan - 1532 Words

The Japanese are a nation with a culture influenced by many yet uniquely Japanese and connected to their past. They retain strong ties to their early legends, religions, and traditions while continuing to progress with the rest of the world. With these ideas that have been passed down and preserved, there have also been forms of dance and music that have been influenced by other countries, made uniquely Japanese, and continued through today. The Japanese people as we know them today were not the original inhabitants of the land. The native people, the Ainu, were hunters and fishermen closer in resemblance to Caucasians. There is now only a small group of them residing in the Northern section of Japan. The Japanese people are believed, based on physical characteristics as well as language, to originate from central Asia. Movement from mainland Asia continued throughout the history of Japan and played a large role in how their culture developed. The country consists of four large islands all of which are lush and mountainous. The people of Japan have survived because of their developments in agriculture, supplemented by their fishing capabilities (Morton 6). Japanese religious ideas and beliefs have a root in Shinto, a naturalistic religion with a focus in animism. Early Shinto legends express that the land was created by, then inhabited by the gods Izanagi and Izanami. When Izanami died while giving birth to the Fire God, Izanagi went to the underworld to retrieve her, onlyShow MoreRelatedJapan and Japanese Culture Essay1194 Words   |  5 PagesJapan is a large island off to the east of China it is a great country that has a rich culture. The Japanese religion is based off of two main beliefs, the belief in Shinto and Buddhism many Japanese people believe consider themselves both. The Japanese people were known to be around as early as 4,500 B.C. They have constructed their government style to a constitutional monarchy where they do in fact have an emperor, but he has limited power within the country. The main power of the country is heldRead MoreJapan s Influence On Japanese Culture951 Words   |  4 PagesMy assign project is in the country of Korea. Korea has had an enormous amount of influence on Japanese culture. It all originated in the Korean Peninsula where Korea was ruled by Japan. Japanese Empire annex the Korean Empire in 1910 for over thirty-five years. Since, the ruling Korea has inf luenced Japanese’s culture, art, philosophy, and history. During the thirty-five years of ruling Japan surrender and the United Nations ordered to split Korea at the 38th parallel. The Soviet Union controlledRead MoreJapanese And Japan s Influence On Chinese Culture751 Words   |  4 PagesCurrently, Japan is known for having a very distinct culture, cultivated due to their isolation as an island nation. However, while Japanese civilization is a highly distinctive society, it also has strong ties to Chinese culture. In fact, as early as the first century A.D., the people of Japan were sending missions to China; they established a trade and tribute based relationship. This initial relationship gave way to the later Chinese influence that would shape Japan. From these encounters, andRead MoreThe Video Gaming Culture in Japan1594 Words   |  7 Pagesand one of the largest gaming populations is located in Japan. (Niizumi) Japan has been, and continues to be one of the largest developers and creators of both of video gaming consoles and video games around the world. (Niizumi) Japanese video games are beneficial to society and are an excellent source of employment to many in Japan. To understand how video gaming relates to Japanese culture we need to understand more about the country of Japan. We will explore some important facts about Japan’s culturalRead MoreHow Reliance Will Get Fit Into The Japanese Culture1302 Words   |  6 Pages How Reliance Will Get Fit Into the Japanese Culture John Huddle 19 October 2014 Abstract This paper explores about the cultural differences between Japanese culture and Indian culture and how Reliance industries deal with Japanese cultural values while doing business in Japan. This study also reveals company’s market, pricing and positioning strategies. Culture at Reliance Industries Reliance group has a vision of becoming the top integrated and theRead MoreJapanese Culture And Japanese Business1244 Words   |  5 PagesCulture is a major aspect of daily life, whether it is in personal life or business life. The Japanese look for a community of unity and mutual trust when engaging in many aspects of business, because they were taught from young children to manage themselves harmoniously and cooperatively with others. Many of the Japanese are very conservative in their culture and look for long term stability with trusted partners in business. Business men and women alike in Japan are well educated in doing businessRead MoreDeveloping A Leadership Effectiveness Of Japan1468 Words   |  6 PagesDeveloping a Leadership Effectiveness in Japan Leadership around the world has different meanings based on the cultural believes and values of every culture. A general definition for leadership can be defined as the ability to influence and guide followers. Leadership takes place in many roles, functions, and aspects of life. There are great and bad leaders in the world; great leaders use power to influence and motivate people in different aspects, and bad leaders use destructive power to damageRead MoreDifferences Between South Korea And Japan1535 Words   |  7 PagesIn Asia, South Korea and Japan always share same political culture, economic interests, international security environment and it seems that they should be each other’s closest allies. However, in reality, relations between the two countries are always troubled and contentious. In this paper, I would show some common factors between South Korea and Japan, and then explain what is holding Korea back from fostering closer relations with japan and why after se ven decades the Korean establishment isRead MoreJapan s Identity And Cultural Identity867 Words   |  4 Pagesand Japanese journals, and his research interests include the social and analysis aspects of Japan’s globalisation, and analysis of Japan’s nationality and cultural identity. In his article â€Å"Concepts of Japan, Japanese culture and the Japanese†, he discusses in a strong and unbiased method the reality of what Japan truly is. However, despite the strength of his article there are the negatives, where he does not address any solutions to the issues he raises. When most people think of Japan, it isRead MoreThousands of years worth of events has shaped one of the worlds most fascinating cultures, which is1500 Words   |  6 Pagesmost fascinating cultures, which is still today filled with essences from the past. The Japanese culture as seen today, still holds features from centuries ago. Geishas and the distinct Japanese tradition are still today as valuable to the Japanese culture, if not even more. Japan’s unique history and culture has created a place where many dream to go. This essay will identify the characteristics of Japanese culture and provide a brief overview on the cultural traits that makes Japan so significantly

Friday, December 20, 2019

Client Risk Profile Of Suncor Energy Inc. - 2716 Words

CLIENT RISK PROFILE December 21, 2014 financial statements are being prepared in the form of annual report in accordance with IFRS with the previous year corrections and restatements. In 1967, Suncor was established for the first time as development of Canada’s oil sands. Suncor energy inc. is an energy provider company, where it is headquartered in Calgary, Canada. Suncor Inc. operates in the energy sector where its primary operations include crude oil extraction, its conversion to oil, gas and, diesel; further trading the manufactured product in the open market. Across our operations, we intend to achieve production of one million barrels of oil equivalent per day. Across our operations, we intend to achieve production of one million†¦show more content†¦The client had seen a record oil sand production through important milestones and operational performance. Building strong midstream capabilities had provided Suncor with triple their production to compete the market. During 2002, wit h the major competitors Suncor was not doing well, however once they bought petro Canada over, then they came to the second place in the energy industry. Suncor has made an improvement through the use of technology to lower the long run costs through innovation for sustainable energy development. Suncor has started decline with the market, for pipeline constraints, new entry of energy companies, and by higher costs to produce oil. In order to find the risks of this company, client risks must be identified, testing according to the plan must be done to improve the profit and revenue. As I was reviewing the financial statements of 2013, I have found that, the company has more volatile industry which makes the investors to buy and sell. Through their improvement globally, their oil sands had become effective and efficiency through the public. Business risk of this client will be very high since the energy sector is more volatile, especially the oil sands of energy sector. Since Suncor has the lowest prices and operating costs, they will face huge competition within Canada and internationally. Such risks will affect the auditor’s assessment of audit risk for this client. Therefore, the auditor can

Thursday, December 12, 2019

Accounting Information System for Enterprise Resource Planning

Question: Discuss about the Accounting Information System for Enterprise Resource Planning. Answer: Introduction The accounting information system is defined as a process of collecting, storing, managing, processes, retrieving, and transmission of the data for the use of different business processes, departments, and people. This report discusses the informational system of B bakery firm for the explanation of the different business processes of the firm. The accounting software includes the accounting information system (AIS) and enterprise resource planning (ERP). This assessment describes the business activities such as accounting information system, financial management and auditing for keeping the online accounts of the business transactions and processes. The suitable accounting information system packages vendors and accounting software will be selected for the bakery firm for improving the accounting informational system and financial process of the firm. Along with this, a suitable accounting software category will be selected matching the organizational size and business profile. The explanation will be provided behind the selection of the accounting software vendors and software packages with appropriateness of the features of accounting software for the business processes of firm. Business Processes A baker is the person who makes and sells breads and other products baked using an oven or other sources. Bakers work is to check the quality of ingredients. Moreover, variety of equipments is used by the bakers which include bakers peel. Bakers trade is making and selling bread and cakes for the customers. They perform some of the duties like hiring and supervising kitchen staff and baking personnel (Brooks et al.,2010). In addition to this, bakers employment or business is to make and sell bread or cakes. As a result, they have higher rate of injuries as they work in the machines like hot ovens. This work is risky for the bakers as it includes cuts, and burns while working. (Source: Bakery and Pasty Products Processing) A business process can be defined as an activity or set of activities that helps in attaining the specific goals for the organizations. However, for improving processes the organizations uses business process management. In organizations, there are many types of business tasks which relate to management of human resources (HR), supplier management, inventory management and accounting. Moreover, in the bakery industry the main focus is on the price, accuracy in the delivery of the product, product quality, safety measures, location, and value added services (Weske, 2010). These processes are the key to success for every industry whether it is bakery, or other kind of organization. In every organization the work is managed by the employees that work there. The main focus is on customers satisfaction in the organization. The baker makes the bakery products for the customers with the focus on the quality and quantity of the product. Business processes of B bakery: B bakery is a company in which products are sold to supermarkets and different pub-chains. In a bakery business, it is necessary to apply production unit, supply chain management, marketing, sales, accounts, finance and HR management process. Supply chain management is the process to take care of buying raw material from other businesses, like fruit shop, poultry farm and they are used by the production so that they can produce bakery products. Then, the products are stored and delivery of the products is done to different shops (Newsome and Scholl, 2012). The activities of accounting are managed by financial accountants i.e. payment to suppliers, payment from customers, payroll management of the staffs. HR management is undertaken to take care of hiring of the candidates and payroll of the staffs. At last, the seller takes orders for products sold in the market and also looks after the promotion of the business. These processes are dependent on each other. If any one of these processes is affected then, it will hamper the whole business. For example- if there is problem in production it will affect the whole process whether it is sales, accounts and inventory of finished goods. In the same way, if in other businesses they suffer loss from the accounts, then it will affect the whole process that is sales, management of human resources (HR) will also suffer (Hall, 2012). For the success of the bakery they have to take care about the business processes i.e. supplier management, sales management, inventory management, financial management, etc. Moreover, every organization needs to develop their business processes whether it is bakery or other companies. For achieving organizational goals the business should manage the business processes. Business Requirements Indispensable Processes of the Bakery Almost all the process carried out by bakery business is essential and indispensable. However, the core processes of this business include supply chain management, production, human resources management and accounting. But most important process in the business is accounting as it is the main part of every business. Recently bakery is facing some difficulties in accounts. So, the business wants to have accounting information system for overcoming the difficulties. They want to invest accounting software for developing their business. This accounting software will help them to bring their business at next level of success (Demski, 2013). Some of the business requirements for B bakery are such as Increment in the accounts, combination of all business processes and to improve decision making process for accounting system, Implementation of ERP and IAS for the business so as to manage the accounts at a great extent. ERP helps in accommodation of the process of businesses and it will help in providing better platform for AIS. The bakery needs many outputs in its business for achieving better performance in their marketing business. The main thing every business needs is information. Moreover, every kind of transformational and transactional information is required for the business (Gorla, Somers and Wong, 2010). It will take into consideration the information like payable to suppliers, inventory stock, sales amount, and cost of using raw materials, charges of labour, and possible margins. These tools are important to set competitive price of some product. Furthermore, other information is needed from the payroll staffs of the company. However, it is vital to acquire information from the business processes and the systems used in the business processes to manage the business financially. For the faster business processes better integration will provide better agreement. This will help in earning more sales for the company. The accounting information system implemented over ERP will provide a structure to the business and it will help the business to collect, manage, store and use to retrieve of financial and accounts information by managers, tax consultants, accountants, and auditors. On the other hand, functions and processes are integrated by ERP (Leon, 2013). AIS and ERP integration will bring extra and important information from the business. AIS provide business forecasting information from the process of business by analyzing. Required Outcomes to achieve business objectives In the businesses, the outcome is required from the business processes such as ERP and AIS for developing successful business. They need better output in the business for achieving better performance in their marketing business. Moreover, main thing of the business for achieving objective is to collect information by acquiring every kind of transactional and transformational information which is needed to for achieving the successful business objectives. These processes such as ERP and AIS are implemented in the business and are designed for the innovation of effective work in order to achieve certain objectives. Their role in the business is unique. They enable the business to achieve the business objectives i.e. by increasing sales, cost reduction, and the competitors achieving goals that directly impact the companies performance. ERP helps in providing excellence in customer services with efficiency and effectiveness (Ganesh et al., 2014) in providing goals for the business. The m ain motive of these processes is to develop successful outcomes for the business. Enterprise resource planning (ERP) provides structure to the business. It helps in managing business activities such as manufacturing, marketing, sales, inventory management, finance and payment shipping. It initially focuses on the back office work and public by which the customers are not affected directly. AIS i.e. accounting information system consist of procedures, data, and software information technology. This is also the process which is implemented in the business so as to collect and store data about transactions and activities to provide better outcome in the business to achieve certain objectives. It helps to adequate control on the organizations assets. Moreover, it also helps in decision making of the business. This is important for organizations to achieve objectives. However, some of the factors that are influencing IAS are such as organizational culture, strategy, and technology information. AIS add value by providing better quality and reducing costs of products or services, efficiency improvement, decision making capabilities, knowledge shared (Gelinas, Dull and Wheele,2014). These all things used by the AIS to achieve certain objectives of the business. For achieving certain objectives the organizations has to fulfil the business processes. (Source: Features and functions of Accounting Information System) System Requirements ERP and AIS are implemented in the firm for better performance of the business. These processes are necessary for achieving the business objectives of the company. The enterprise resource planning (ERP) software uses to accommodate all the business processes or objectives of the company. These implementations are necessary to obtain business objective of the company. Enterprise resource planning (ERP) software accommodates all business processes and it will be shared and central database for business processes. The central database is also available for the AIS process (Weygandt, Kieso, and Warfield, 2010). Moreover, AIS software helps to access information from the entire business process and it will help in better processing more accurately. It provides three functions to the business process such as effective and efficient data processing using the data adopted from different transactions by the company. For this function there is need to capture transaction sources and documentation. These transactions are recorded to journals. The journal used to record overall transactions of the company. Then, it will be essential to transfer data from journal to ledger. It also helps the management in taking decisions in providing information from database and analysis. The information is shared with management i.e. managerial reports and financial statements. This software also provides internal control for securing the reliability of information being produced by the software AIS (Zadek, Evans, and Pruzan, 2013). Furthermore, certain features of accounting software: Security: It is the most important feature of every organization. Accounting software stores the confidential data such as account number, financial balances, Social security of the employee, and employer identification number. If these informations are leaked by anyone it could harm the whole business and its finance (Qureshi,et al., 2011). A business owner should take into consideration software from vendors that use to describe security features in detail, protection of password. Reporting: In businesses, accounting software is to track documents and its financial transactions. It includes deposits and withdrawals. Moreover, entrepreneur should have understanding of a program. In addition to the assistance in managing finances, it use to detail the reporting features which supports efforts. Accounts Receivable: Accounting software system enables to handle billing, and tracking of customers information and their payments. Moreover, account receivable features include processing of invoice, automatic invoicing, and processing of payment. These are the processes which are used in the companies for managing the work. Automation: In the businesses, transactions for accounting and financial management task are not enough. The companies need the full automation of expenses of the employees, payrolls, time, and companies budgets of the department. Automatic Update: It is necessary in the companies to update the informations according to any types of changes in the organizations. Hence, the tax laws, and financial practices changes over time (Monk and Wagner, 2012). So, its important to use softwares that are used in the automatic updates. These are important in achieving IT objectives for the company. Connectivity of internet: This feature is important as in todays world no work is successful without internet. Thats why they should consider the accounting software in which there is a ability to send and receive the documents and handle transfer of funds. Expandability of the business: The businesses may grow in scope as well as in the size. They should offer extra capabilities to the business so as to expand the business and achieve the organizational goals. Moreover, with the help of ERP environment the expandability of business is important. Internal operations of the department: Although, accounting softwares are designed to manage the financial transactions of the company. Many packages are integrated to intent the transactions of the firm. It depends on the size and nature of the business and the ability to collect the activities in a single database and it helps in increasing the companieseffeciency. Standard Integration: In todays world new technologies are used in the organizations like web services. Accounting software in todays world enable to integrate with other operational and administrative systems and these softwares allow automating the basic processes and delivering the information with the security in the organization, wherever, across the supply chain in the world. Banking: Accounting software should be linked with the bank account; it enables to make the direct payments and allows them to import the data from bank into the accounting system. In banking some softwares are used such as-Reconcile accounts, preparing of bank deposits, handling of checks. Software Selection After analyzing the business firms scenario, medium size accounting software would be suitable for the B Bakery firm because the firm is also a medium scale business. B Bakery firm is taken as medium sized business because of the number of employee is more than 50 and less than 250 and the revenue of the business is greater than the $5.6 million and less than the $22.6 million (Gelinas et al. 2014). Medium category software is useful for the efficient process and accounting standards of the business firm. Additionally, it also added value to the financial statement of the firm with accuracy that can enable the firm to present the true picture of the business. Medium size software helps the business to process the account with more speed comparison to the manual handling procedures. In addition to this, accounting software also increases the efficiency of the financial transaction by automation of accounting information system. Accounting information software allowed the business firm to done the accounting task with less cost. At the same time, medium size software enables the manager of the firm to take the right decision through automation system. On the other hand, softwares help in managing the complexity of growing business that can directly impact on the performance of the firm. Medium size accounting information system enable the business firm to better management of the inventory in comparison to the small size accounting software, it benefitted to the business through getting the competitive advantages. Moreover, ERP software assists in better relationship with customer to retain them with the business (Monk and Wagner, 2012). Additionally, AIS provides the standard financial tools and also helps in presenting the financial reports of the business. Accounting information software helps in improving the functionality of the manager or accountant of the bakery business that directly impact on the overall performance of the business. Vendor Selection Compare and Contrast There are many accounting software that provide the account automation service and solve the entity problems. Netsuite and Microsoft Dynamics are two major accounting softwares for midsize business (Amzur, 2014). Microsoft Dynamics GP mainly focuses on the target market industries of the medium size business to develop the business. Additionally, it is easy to use and maintain the financial process of the business. Microsoft Dynamics GP software system includes the accounting, revenue management and financial reporting of the data that can integrate the final outcomes of the business. On the other hand, Netsuite software is also used to manage the operations of business and relationship with the customers. It is also a medium size business accounting software to handle the accounting system and enterprise resource planning. At the same time, Netsuite provides real-time business intelligence and automate the whole businesses accounting process. (Source: Netsuite vs. Microsoft Dynamics) Both the accounting software manages the account receivables, account payables, general ledger and time or expense report of the business (Netsuite, 2016). Netsuite software is an open system so it integrates CRM and e-commerce for the business that add value in the functionality of the system. Netsuites products are ERP, CRM, Ecommerce and Professional Service Automation. Netsuite ERP assists back office operation, HR management and inventory management. Customer relationship management software helps in sales management, marketing management and customer relationship through solving the accounting problem. On the other hand, Microsoft Dynamics GP saves the operation and IT expense for the business firm. Microsoft Dynamics GP also helps in better management of the inventory. Both the software assists the business manager or accountant to take the quick and valuable decision for the firm to drive the business forward in competitive market. (Source: Netsuite Features) The difference between Microsoft Dynamics and Netsuite is identified from the following table:- Point of Difference Microsoft Dynamics Netsuite Suitability Small and mid-sized small organizations, mid markets Mid-sized large enterprises Technology Deployed on premise, mobile Cloud based computerized technology User adoption rates Lower in comparison to Netsuite High user adoption rates License properietary Software as a service Operating system OS Absent Yes, present Linux Not present Yes, present Structure Web assess, remote access, terminal server, mobile access Web-based Type Project management, project accounting, cost accounting, financial reporting and data analysis services CRM, e-commerce, ERP Netsuite is available in many languages and it can be implemented according to the needs of the business. Microsoft Dynamics GP transacts in multiple currencies and real time visibility, and dashboard also helps in tracking the business records easily. Netsuite software not only provides the accounting solution but it also manages the marketing and CRM functions. At the same time, it also integrates with the cloud ERP solutions for the business that enable the firm work efficiently in company accounts and operations management. On the other hand, Microsoft Dynamics GP provides the complete solution for business intelligence reporting, human resource management and supply chain management features (Microsoft Dynamics GP, 2016). In this system, supply chain management create invoicing, inventory management, bill of material, and also assists in order management. Additionally, it also supports the manufacturing process of the business that can easily manage the material requirement plan ning, quality assurance and sales forecasting. Therefore, this software is designed as per the needs of the organization. Financial module of Microsoft Dynamics GP support the management as to provide analytical accounting, bank reconciliation, e-banking and fixed asset management that goes to broadening the market capture. It is also designed for the management of multi currency operations that easily exchanges the rates. In contrast to this, Netsuite improve the sales process through powerful tools for the fast growth of the business. Through this, it can improve the performance of the organization. Netsuite CRM includes the commission management and e-commerce characteristics to drive the process of management efficiently and Netsuite is also available in many languages in different countries. Furthermore, Netsuite solution provides the full features web based accounting and Netsuite open air system helps in visibility and control over the project based businesses. Netsuite accou nting software is totally cloud based system while the Microsoft Dynamics GP does not equated with this cloud computing system, this may lead to the loss of data. Suitable Vendor B Bakery wants to implement the IT enabled system for the better processing of accounting system for the business firm. After comparing the accounting software, Netsuite and Microsoft Dynamics GP, it is recommended that the firm should choose Netsuite accounting software for its business. Netsuite is suitable for the B Bakery business because it enable the business to efficiently work on different platform such as android, windows and web-based. Netsuite is also beneficial for the business because it is hosted in the cloud through which all the available data and information can be accessed from anywhere as per the need of the Bakery. Netsuite is suitable for the B Bakery to organize the business process with whole business firm that enable all the employee of firm to use the updated information, it increases the productivity. It also increases the visibility through customized dashboard which is helpful in taking a right decision for the expansion of the Bakery business. Moreover, it also offers affordable price, easy implementation, B2B and B2C collaboration that enhance the compatibility of the Bakery business. Netsuite is available in many usable languages and it can be tailored as the organization expands in different country that improves the flexibility in working of the Bakery business. Netsuites web-based accounting and financial system helps in real time business intelligence in each department of the organization (Netsuite Inc., 2016). It is important to automate the business process that directly reduces the cost and complexity for the Bakery business. Netsuite AIS Integrated with the CRM and e-commerce would be beneficial for the B Bakery business to increase the productivity of the firm. Netsuite is a scalable and expandable as the business grows therefore it can integrate with the system easily. It also provides the standard accounting practices to manage the account. It is reliable software that assists in security of the data. (Source: Features of Netsuite Accounting Software) Netsuite ERP simplifies the back office business process for the medium sized business for the improvement of the performance of Bakery business. Inventory management module of the Netsuite software will help in controlling the cost through inventory control and order fulfilling according to the requirement of the Bakery business. It will enable to run the organization smoothly and efficiently through sales forecasting and email marketing. If the Bakery business uses the software in efficient manner, it will result into higher profits. Manufacturing feature of the software manage the product costing manufacturing routing and bill of material. It is useful for the mid size business to enable them for real time order status, account receivables and promotions of the employees that improve the customer centric approach. With the real time visibility it will strengthen the relationship with the vendor and supplier to the business firm. Netsuites e-commerce product helps in increasing the sales through online mode and it will be helpful in generating more revenue. Furthermore, bar code system of the Netsuite software enables to print the code number on the transaction. Overall Netsuite software will be suitable the B Bakery business. Conclusion Fromthe above discussion, it can be concluded that many differentbusiness process and activities are performed by B Bakery firm including the supply chain, logistics, marketing, distribution, manufacturing, sales, and inventory management for the efficient business performance of the firm. For B Bakery firm, the medium category of accounting sotware category is selected for the business firm. The accounting information software packages vendor, Netsuite would be suitable for for B Bakery because this software meets the complete requirement of the Business firm. This software will improve the accounting information system and financial processes of the company. Along with this, it will assist the firm to manage the inventory, CRM, HR and sales activities more efficiently thereby allowing the firm to reduce its costs and offer its products at competitive prices. References Brooks, G., Franklin, S., Avila, J., Decker, S.M., Baliu, E., Rakitsky, W., Piechocki, J., Zdanis, D. and Norris, L.M., Solazyme. (2010) Healthier Baked Goods Containing Microalgae. U.S. Patent Application . Demski, J. (2013) Managerial uses of accounting information. US: Springer Science Business Media. Ganesh,K., Mohapatra,S., Anbuudayasankar,S.P., Sivakumar,P. (2014) Enterprise Resource Planning: Fundamentals of Design and Implementation. US: Springer. Gelinas,U.J., Dull,R.B., and Wheele., P. (2014) Accounting Information Systems.US: Cengage Learning. Gorla, N., Somers, T.M. and Wong, B. (2010) Organizational impact of system quality, information quality, and service quality, The Journal of Strategic Information Systems, 19(3), pp.207-228. Hall, J.A. (2012) Accounting information systems. US: Cengage Learning. Leon. (2013) Enterprise Resource Planning. US: Tata McGraw-Hill Education. Monk, E. and Wagner, B. (2012) Concepts in enterprise resource planning. US: Cengage Learning. Newsome, G.A. and Scholl, P.F. (2012) Quantification of Allergenic Bovine Milk S1-Casein in Baked Goods Using an Intact 15N-Labeled Protein Internal Standard, Journal of agricultural and food chemistry, 61(24), pp.5659-5668. Qureshi, W., Roach, K.B. and Hassan, T., Zenprise, Inc. (2011) Systems and methods for detecting behavioral features of software application deployments for automated deployment management. U.S: Patent. Weske, M. (2010) Business process management: concepts, languages, architectures. US: Springer Publishing Company, Incorporated. Weygandt, J.J., Kieso, D.E. and Warfield, T.D. (2010) Intermediate accounting. US: John Wiley Sons. Zadek, S., Evans, R. and Pruzan, P.( 2013) Building corporate accountability: Emerging practice in social and ethical accounting and auditing. US: Routledge. Gelinas, U. J.,Dull, R. B. and Wheeler, P. (2014) Accounting Information system. USA:Cengage Learning. Monk, E. and Wagner, B. (2012) Concepts in Enterprise Resource Planning. USA: Cengage Learning. Netsuite (2016) Features and Benefit Summary [online] Available at: https://financeoutsource.info/wp-content/uploads/2016/02/NetSuiteFeatures_Benefits.pdf (accessed: 15 September, 2016) Netsuite Inc. (2016) Products, Features and Benefits [online] Available at: https://www.netsuite.com/portal/products/netsuite/erp/supply-inventory.shtml (Accessed: 15 September, 2016) Microsoft Dynamics GP (2016) Overview [online] Available at: https://www.microsoft.com/en-us/dynamics/erp-gp-overview.aspx (Accessed: 15 September, 2016) Amzur (2014) Solution Comparison:Netsuite vs Microsoft Dynamics GP [online] Available at: https://www.amzur.com/wp-content/uploads/2014/04/NetSuite_vs_DynamicsGP-amzur.pdf (Accessed: 15 September, 2016)

Thursday, December 5, 2019

Understanding Hip Hop Therapy free essay sample

Tyson explains the results of a study in which researchers explore a form of therapy for troubled teens that uses rap musics lyrics. Although in the past these experiments Including rap music and troubled youth have focused on the negative effects, this study utilizes a combination of previously effective therapeutic theories to affect them positively. It makes sense that these researchers are trying and tap Into this rarely used genre, since It Is such a great influence on the youth today. Music therapy was initially limited as only an auditory stimulus and a constructive expression for youth.Recently though, researchers have begun to explore the lyrical aspects of music as a form of therapy. Bibliographer on the other hand, uses literature and its underlying themes to try and connect with youth on some level in order to help them with their problems. When used on troubled youth in the past, it has proven to be effective, but it faces a problem as the majority of todays youths dont enjoy reading. We will write a custom essay sample on Understanding Hip Hop Therapy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Hip Hop Therapy uses rap and hip hop music, specifically its lyrical content which helps therapists relate to he youth and helps to Identify, understand solve their problems.This form of therapy seems to blend the first two therapeutic styles to create a positive effect on the lives of distressed youth. An experiment was conducted at a Mammal youth help centre In which youth who were currently staying there participated In HIP Hop Therapy sessions. The experimenters enjoyed great success as the results showed that it was a good way to connect with the youth as well as to help them find constructive ways, like writing rap songs, to illustrate their emotions and begin to work out their troubles.

Thursday, November 28, 2019

How do video games affect society Essays - Video Game Censorship

How do video games affect society Society Scapegoat If there is one thing that happens frequently after a high-profile mass shooting, aside from people running out in a brainless stage to buy every gun and box of ammunition for fear of the Second Amendment being murdered, it is to look at what video games the shooter played. Any time society wants to blame something, other than itself, for creating these monsters it looks to the media. Did they play violent video games? Mortal Kombat? Doom? Call of Duty? Watch out! they say, anyone who does the same is just as likely to go on a similar rampage. Video games have been a scapegoat for politicians and news outlets to blame violence on since the early 1990s, and it is time people and politicians alike realized that the video game industry is not at fault. According to a Fox News story, Aaron Alexis, the gunman behind the tragic Navy Yard shooting, used to "immerse himself in violent video games for hours on end." He was "skilled at these games" and even "played first-person shooting games online." Further down in the story however, more details behind the gunman come out. "While some neighbors and acquaintances described him as 'nice,' his father once told detectives in Seattle that his son had anger management problems related to post-traumatic stress brought on by the terrorist attacks of Sept. 11, 2001. He also complained about the Navy and being a victim of discrimination." How a quote like that is so buried in this story does not make much sense to me. Adding insult to injury, Fox News; after mentioning other mass killers who played video games, has quotes from Bruce Bartholow, an associate professor of psychology at the University of Missouri. Of course, the topic of the quote is violent video games, not Alexis' reported history with anger issues... or post-traumatic stress... or being a victim of discrimination. In addition, a study conducted by Mike Frank, a neurologist at the University of Phoenix; examined the relationship between exposure to violent video games and aggression or violence in the laboratory and real life. Study 1 participants were either randomized or allowed to choose to play a violent or nonviolent game. Although males were more aggressive than females, neither randomized exposure to violent video game conditions not previous real life exposure to violent video games caused any differences in aggression. That was one of the many studies that examine a scientific record and found that it does not establish any casual link between programming and violent behavior. Study 2 examined correlations between trait aggression, violent criminal acts, and exposure to both violent games and family violence. Results indicated that trait aggression, family violence, and male gender were predictive of violent crime, but exposure to violent games was not. Christopher Ferguson, creator of the Criminal Justice & Behavior study stated, Findings from the two studies were mutually supportive. These results suggest that playing violent video games does not constitute a significant risk for future violent criminal acts The most intriguing statistic and graph I have found to support that video games are not to fault for the criminal behavior is a graph by the U.S Dept. of Justice Federal Bureau of Investigation. The graph is represented to by two numerical variables one being from year 1998 to year 2012. According to the graph, violent crime decreased dramatically from 1998 to 2012. While video game sales soared, more than tripling in sales from $4.8billion to $14.8billion. That is a massive increase in video game sales. More people are buying these violent video games that the industry is releasing as the crime rate is decreasing in America. The graph shows support as to video games not contributing to the real-world violence because more video games are being played, yet the crime rate is slowly decreasing. Just as with other types of entertainment, there is a wide variety of content available in computer and video games to suit the wide variety of individuals who play games. The industry has established numerous tools and policies to help parents make educated choices and ensure that retailers only sell games to those whose age is appropriate for the game in question.

Sunday, November 24, 2019

Printable Homeschool Record Keeping Forms

Printable Homeschool Record Keeping Forms These printable homeschool forms are ones that I have used in my homeschool support groups. These are for your personal use or use in your homeschool support group as is or modified. Attendance Record Form - Use this form to keep track of the school days for your student.Authorization for Transfer of Records - This form can be used to request your childs record from the previous school.Printable Biography Lesson Plan - Biography lesson plan with forms and sample pages.Course of Study - This is a course of study form that Ive been using for years.Emergency Medical Release - Emergency Medical Release Form for use in a homeschool support group.Homeschool Memory Books - Printable memory books for different levels to capture memories of the school year.Physical Education Record Keeping Form - Keep track of the activities performed each day to assure you meet the physical education requirement for your state.Progress Report - Progress Report form to record the progress made and material covered during the quarter.Reading List - Reading lists arent usually required, but I like to keep a list for reference in later years.Registration Application - Registration Applicatio n Form for a support group. Science Report Forms - Report forms for your student to use when doing a science project.Special Needs Forms - Forms to help with some of the unique things you need to track.

Thursday, November 21, 2019

MT140 Unit 5 Discussion Research Paper Example | Topics and Well Written Essays - 250 words

MT140 Unit 5 Discussion - Research Paper Example Management is a fundamental function that refers to the planning and controlling the resources of a commercial organization. Leadership on the other hand refers to the art of influencing the actions of others in a society. A manager may serve as a leader since he influences the actions and behavior of other employees at an organization. A leader on the other hand cannot act as a manager since he may not have the technical knowhow required to manage the other resources in a company (Hillson & Simon, 2012). As explained earlier, resolving the dilemma at Sandwich Blitz Inc. requires effective understanding of the market in order to establish the patterns of supply and demand. As such, I would recommend an extensive market research and analysis in order to determine the factors that are likely to affect the profitability of the company. Dalman for example must equip himself with the relevant financial skills. This may compel him to enroll at a school and carry out extensive market researches. This way, he will obtain appropriate information capable of influencing the production at the company thus cushioning the company from incurring losses even as it expands to unknown

Wednesday, November 20, 2019

Research report- Investigating a specific professional role (reception Essay

Research report- Investigating a specific professional role (reception Teacher) which you intend to seek employment after graduating from university - Essay Example with the course curriculum and the developments that are required for formulating best practices in guiding the children and also creating various opportunities and organizing various creative function for the children . The role of the reception teachers are recording the observations and summarizing the achievement and the success of the children. The teachers mainly emphasizes on the optimum development of the child and preparing for the successful transition of the child. The teacher is expected to provide best opportunities to its children for inspiring the children and promoting the ethos of the school. The role and the responsibility that will be required by me to perform being a reception teacher in a school is to focus on the physical, intellectual, emotional, creative and also social needs of the children in the school and also ensuring that it matches with the abilities and development of the children (Lieberman, 2007). I will be responsible for maintaining, supporting and developing the aims, objectives and policies of the school. For imparting best and proper education to the children I must keep myself updated with the specialist subject and the innovation and introduction of new technology and also application of various educational research and development and for creating a friendly environment I must work in coordination and with full cooperation with my colleagues for developing and introducing a holistic education which will transform the tradition into innovation (Wingerd, 2001). I am responsible for adapting according to the changes that is flexibility for coping up according to the changes and since the environment of the school is hectic and it required or expected to deal or interact with various people and together with that I will be responsible for handling all the students in the class and therefore it is required to remain calm and patience for handling all possible type of situations and hurdles. I will be assigned with

Monday, November 18, 2019

To my unapproachable husband, Don Juan Essay Example | Topics and Well Written Essays - 750 words

To my unapproachable husband, Don Juan - Essay Example Can it be that you have deceived me with false promises Looking back on our relationship, I wonder how I could be so innocent as to believe you would always be faithful. I have been told of your transgressions and as much as I want to dismiss the frivolous gossip, I cannot completely do so without your returning to me and putting the lie to these words (33). My servant Gusman has tried to ease my pain but even as he speaks he confirms your infidelity. How could I be so blind to your coldness (33, 41) Why have you left me Why can you not face me and defend yourself Let it be known that I can give you any number of excuses and can place the words on your tongue that would convince me that what I have been told is merely hearsay and not your true actions. I will continue to pursue you and when we meet once more, I would ask you to say the words I wish to hear. I ask only that you explain yourself, that you tell me you adore me and that nothing but death can tear us apart. I need to hear you convince me that urgent business called you away, and nothing less than that would separate us. Please make it known that you will return to me as soon as you can and that you live with the thought of being with me once more. Your honeyed words brought me into our nuptial bed, but now you would seem to be without the language of love, more tongue-tied than smooth in speech (41-42). I must tell you, t I must tell you, though it breaks my heart to say it, that my brothers are on a quest to find you and to kill you (69; Fort & Kates 47)). As heart-sore as I am at your leaving me, I do not wish to see you dead. It is my hope that Gusman can deliver this letter at least to your manservant so that you will be warned of danger. Gusman has told me that my devotion to you might be met with poor return should I find you. He has tried to convince me to stay at home, but I have not chosen to listen. Surely, you would not wrong me in this way. Do the holy bonds of matrimony have no meaning to you-you, to whom the sacred doors of the convent were no barrier (34; Fort & Kates 47). Sganarelle, your loyal servant, has called you a scoundrel. Can that truly be At our last meeting, you neglected to clear my mind of doubt, and it was I who invented a hundred good reasons for your sudden departure. Should you, at the very least, choose to answer this letter, you can swear your heart is unchanged and you still adore me. You can tell me how sad you are that business keeps you from returning home for some time, and if I simply return home quietly, you will follow me as soon as your affairs will allow it. If you cannot face me and say these words, at least in a letter they would soothe my pain. The stories I have heard about your infidelity are difficult to accept, and you could so quickly put my doubts to rest. There is talk of a peasant girl, in fact more than one peasant girl, with whom you have dallied (49; Gethner, para. 9). Tell me it is not so. If you can but convince me of fidelity and love, I will erase all of the accusations I am making against you and will love you forever. I have spoken with your father, and he assures me though you have sinned in the past, you have seen the error of your ways, and it is my strongest desire that since our marriage, you have been loyal to me. With hope for our future.

Friday, November 15, 2019

The Issue Of Domestic Violence In Malaysia Social Work Essay

The Issue Of Domestic Violence In Malaysia Social Work Essay Domestic violence is acknowledged as a significant issue within Malaysia. Historically, women non-government organizations (NGOs) have made violence against women a visible issue and have laws and protection services for victims of gender violence. In the year of 1994, the Domestic Violence Act was finally passed by Parliament, making Malaysia the first Asian and Muslim country to adopt such legislation. Government and Womens groups have make hard afford in raising awareness around the issues of domestic violence due to Malaysia has a high level of physical abuse of women by husbands and boyfriends. The 1992 WAO/SRM (Womens Aid Organisation and Survey Research Malaysia) survey revealed that 39 percent of women have experiencing battering. In the year of 1995, there were 1409 police reports of domestic violence. 1n 1997, the first full year of the implementation of the Domestic Violence Act, increase to 5477 reports, representing a 388 percent increase. To sum up, the statistics of do mestic violence cases are increasing year by year according to the statistics on marital violence cases of the Department of Social Welfare of the Ministry of National Unity and Social Development (Department of Social Welfare, 1999-2009). Except the studies on the number of cases reported for domestic violence, there has also been a small body of research conducted in order to recognise the consequential costs to governments in responding to the consequences of such violence. Studies of the prevalence of violence against women indicate that violence is an issue that permeates every corner of society, is widespread and costly. The costs that spend on domestic violence can be found in Justice, Health, Social Services, Education, Business Costs, Personal or Household Costs. Consequently, the costs of violence against women drain resources from many sectors including private businesses and agencies, the government, community groups and individuals. In brief, for the long run, violence against women will impede economic and social development in Malaysia. Majority of the research on domestic violence tend to place the attention on its causes and consequences as well as short-term crisis intervention such as provision of accommodation, welfare assistance and other emergency support and advocacy services. However, less attention has been given to the long-term impact of intimate partner violence on battered womens career development and the role of career counselling interventions in empowering battered women to become economically independent. Therefore, this paper aim at exploring a more comprehensive and extended framework by which the focus is given to the importance of long-term planning in areas such as job search and career development. Thus, rather than continues to concentrating on immediate needs, focusing on the area of career development will reduce the overall expenditure spend by the government or society and also provide an opportunity for the victims of domestic violence for long-term independence as more people enter th e workforce. According to the Womens Aid Organization annual report, there is a need for a more long-term approach to the issue of domestic violence in Malaysia. Since the topic of this paper is to discuss about the domestic violence and career development in Malaysia, thus, firstly, the author will examines the impact of domestic violence on career development. Second, it places the issue of career barrier encounter by battered women, and third it explores the work of Bandura (1989) and Gianakos (1999) to understand career orientation. Finally, by drawing on these concepts builds a framework which provides a pathway for domestic violence victims to attain sustainable employment and independence. The Impact of Domestic Violence on Womens Career Development The impact of domestic violence on womens career development can be devastating. The constant denigration associated with emotional abuse destroys womens beliefs in their competence and worth. Physical states and injuries resulting from physical and sexual abuse limit womens ability to go to work, complete job tasks, and advance in their job positions (CDC, 2003; Chronister McWhirter, in press). Battered women also may be isolated and as a result, have fewer opportunities to engage in positive learning experiences, observe role models, and build support networks. These factors, considered from a social cognitive career theory (SCCT) perspective (Lent, Brown, Hackett, 1994), severely restrict battered womens range of career interests, formulation of career goals, and persistence toward those goals. Poverty and employment have been at the forefront of economic and social policy debate in Australia for the last three decades (Saunders 2006). Domestic violence victims not only suffer from a range of physical and mental health problems, but are more likely to have been unemployed in the past and also have higher levels of job turnover (Lloyd and Taluc 1999; Costello et al. 2005). Some work in the USA suggests that women who had experienced aggression from male partners had only one third the odds of maintaining employment for at least 30 hours per week over a six month period (Browne et al. 1999). While some abusers simply prohibit their female partners from working, others take measures to undermine any attempts at employment such as denying them transportation, tearing up clothing, beating them before job interviews and generally demoralising the partner to such an extent that work becomes impossible (Brandwein 1998; Lloyd and Taluc 1999). Such women then have more interrupted wo rk histories, are less likely to seek or achieve promotion and often operate in low paid/low skilled work (Costello, Chung and Carson 2005: Lloyd and Taluc 1999). In the Australian context unemployment or joblessness as it is now known continues to be the perennial cause of poverty (Saunders 2006). However, there is a lack of Australian research on the links of domestic violence and employment, but what limited work there is has found that training and employment transition services were considered a low priority even though the financial, social and emotional benefits of such interventions were considered significant (Costello et al. 2005, 257). This is very different from Britain and Ireland where the issue of poverty and joblessness has been addressed in a comprehensive way with the setting of anti-poverty targets and long-term solutions (ACOSS 2004). Domestic violence, no matter whether it be physical, emotional, verbal, economic or social, leads to lower self-esteem and self worth, social isolation, poverty and welfare dependency and poor health for the women and children who are subjected to such abuse (Partnerships Against Domestic Violence 2001, 7; Tolman and Wang 2005, 148). They find they are unable to set short-term goals, have limited information through their social and economic isolation and exist in a climate of fear and these become barriers to seeking full employment and becoming financially independent (Trent and Margulies 2007). Domestic violence, also known as domestic abuse, spousal abuse or intimate partner violence (IPV), can be broadly defined as a pattern of abusive behaviors by one or both partners in an intimate relationship such as marriage, dating, family, friends or cohabitation.[1] Domestic violence has many forms including physical aggression (hitting, kicking, biting, shoving, restraining, slapping, throwing objects), or threats thereof; sexual abuse; emotional abuse; controlling or domineering; intimidation; stalking; passive/covert abuse (e.g., neglect); and economic deprivation.[1] Alcohol consumption[2] and mental illnessHYPERLINK http://en.wikipedia.org/wiki/Domestic_violence#cite_note-dutton1994-2[3] can be co-morbid with abuse, and present additional challenges when present alongside patterns of abuse.

Wednesday, November 13, 2019

Objectivism And Batailleist Powerful Communication :: essays research papers

1. Fellini and textual theory "Sexuality is a legal fiction," says Lacan; however, according to Hanfkopf[1] , it is not so much sexuality that is a legal fiction, but rather the rubicon, and subsequent collapse, of sexuality. Foucault uses the term 'Batailleist `powerful communication'' to denote not narrative, but postnarrative. Thus, the subject is interpolated into a textual theory that includes reality as a whole. The primary theme of the works of Fellini is the role of the poet as reader. Neoconstructive desituationism holds that expression comes from communication, given that Lacan's essay on objectivism is valid. But if Batailleist `powerful communication' holds, we have to choose between structuralist rationalism and postmodern textual theory. If one examines objectivism, one is faced with a choice: either accept Batailleist `powerful communication' or conclude that art is part of the dialectic of reality. Debord uses the term 'textual theory' to denote the meaninglessness, and hence the rubicon, of prematerial class. However, Baudrillard promotes the use of objectivism to read sexual identity. Derrida uses the term 'modernist theory' to denote the common ground between truth and class. Thus, Sontag suggests the use of Batailleist `powerful communication' to deconstruct sexism. The subject is contextualised into a objectivism that includes art as a reality. But Baudrillard promotes the use of the postcultural paradigm of narrative to attack and read sexual identity. The subject is interpolated into a objectivism that includes language as a paradox. In a sense, Batailleist `powerful communication' suggests that culture may be used to entrench outdated, elitist perceptions of class, but only if truth is interchangeable with consciousness. The subject is contextualised into a textual theory that includes reality as a totality. Therefore, many discourses concerning objectivism may be revealed. 2. Batailleist `powerful communication' and capitalist socialism "Society is intrinsically used in the service of capitalism," says Marx; however, according to de Selby[2] , it is not so much society that is intrinsically used in the service of capitalism, but rather the stasis, and some would say the economy, of society. Lyotard's analysis of capitalist socialism states that the collective is part of the futility of sexuality. It could be said that the example of objectivism prevalent in Fellini's 8 1/2 is also evident in Amarcord, although in a more self-sufficient sense. The subject is interpolated into a Batailleist `powerful communication' that includes truth as a paradox. In a sense, Sartre uses the term 'objectivism' to denote the collapse of neocultural culture.

Sunday, November 10, 2019

Audience Analysis and Reception Essay

Question: You are preparing to write a formal report to be presented to management at your workplace. What are some potential needs for this audience you should be aware of when writing the report? What are the risks of not considering the audience’s needs? As explained in week five (The University of Phoenix, 2014). Writing a Proper Report Writing a formal report to management can be difficult as well as time-consuming. You must know who your audience is and what important topics your management team wants to hear. It is very easy to get off track and present data that is not relevant to the audience that you are directing the report to. You must know your audience. There are several things the author writing the report needs to know, in order to ensure that the management team will understand. The first thing that should be considered is, knowing who your audience is. It is important to know who the managers reading this report are. This makes a difference because you want to capture an audience by the job they have. If the report is a descriptive report about product design, you will not want to write a report about sales revenue. The report must fit the audience. Another important factor the writer should know is, knowing the audiences special interests or prejudices they may have about the information you are going to present. It is important to write the report around the facts and to not try to put in too much feeling. Facts are the only things that should be considered. Let the audience think for themselves and make their minds up based on the data that is being presented. Be prepared and have charts or other supporting documentation ready and available, so that the report can be backed up to support the report. Always pay attention to grammar and watch for any syntax errors in your writing. It is crucial that the audience sees that the report is  credible, properly written and that it flows well so that the audience can understand the report. Formal reports are more detailed and have a lot more detail than a non-formal report. Paragraphing the formal report will be easy for the audience to read. There are a lot of risks involved if these guidelines are not met. The audience has particular needs that they will be looking for, and making certain that these measures are there will lead to success. In conclusion, it is crucial that writers understand who the audience is. A formal report should always have the information in it that fits the audience. You might lose your audience, and the report may be seen as non-credible if the facts are not presented the way they should be. References The University of Phoenix. (2014). Week Five: Audience Analysis and Reception. Retrieved from The University of Phoenix, XBCOM/275 website. Educational Psychologist. (2010). Writing for whom? Cognition, motivation, and a writer’s audience.. Retrieved from Educational Psychologist, XB/COM 275Communication Process Model website.

Friday, November 8, 2019

Cash or Card - Debt and the Economy

Cash or Card - Debt and the Economy Free Online Research Papers A phrase that is commonly said in the super markets is â€Å"paper or plastic†. In today’s society, however; it is not talking about bags. They are referring to the type of payment that you will use to pay for your goods and services. Paper refers to actual money, like cash. Plastic is credit and debit cards that are used more frequently as our country advances. Along with credit cards comes debt (if you are not â€Å"responsible† with your money.). Debt in the United States is a growing fad that unfortunately plagues our country more and more each day. People who are unable to pay back their bills are forced into bankruptcy as money gets tight. They elect to let the government â€Å"wipe their slate clean† for ten or seven years in return for a new start. This is a misconception. Bankruptcy is not a new beginning but a virus to your lifestyle. In this paper you will see how credit card debt, bankruptcy and other elements affect our economy and why it is in the shape that it is in now. What exactly is credit card debt? This is a frequently asked question that typically does not have a solid answer. Basically, though, debt (of any kind, whether it is credit card related or not) is money that you owe to a person or company. If you have a retail credit card and charge on it to get a discount, it is a debt that you owe to that particular store. People charge for all kinds of different reasons. They charge for gas, groceries, travel and other luxuries that they may otherwise not be able to pay for up front. Gas prices, as you will see later on in this paper, is a big factor to credit card debt, especially with in the last two years. Another question that arises when you talk about credit card debt is who can have it? Anybody who has a credit card can be in debt. The way they handle their money determines whether they will actually be in debt or not. If you own a credit card with a balance and do not pay it off when it is due or just pay the minimum payment each month, y ou will have debt. The amount that one owes is strictly up to that person. If you charge on a credit card and keep charging and only pay the minimum payment, you will dig yourself a hole that you are unable to dig yourself out of. For example: (keep in mind that this does not apply to everyone who owns a credit card) Someone makes a purchase of $300.00 on a charge card when they could only afford about fifty dollars of that purchase to begin with. When the payment is due, they only pay the minimum amount due (about 2% of the amount owed. [T.I.L.A]). After the payment, a finance charge is computed into the amount that is left over. This is calculated with an interest rate or APR. The APR, or annual percentage rate, of a credit card varies anywhere from 0% to 28.99%. (Discover). This means that if you owe $250.00 and you have an interest rate of 17.99%, you current balance would be $253.75. That’s an extra $3.75 that you didn’t even charge that you would have to pay. The finance charge is how credit card companies make their money. Say you made a payment of twenty-five dollars, and your finance charge was $3.50, only $21.50 would actually go towards your balance on your credit card. The problem wit h this is that even though they have a balance, people keep charging. It is said from various news sources that this may be to blame because of the rising costs of groceries and gas, as well as other luxuries. Another question that is frequently asked is how does credit cards affect the economy? Credit cards usually go unnoticed, but recently; they have been making a huge impact on the way people spend their money. Like what was stated before, if people do not pay off their credit cards, it will be detrimental to the economy. Big companies not getting back the money that they loaned out which takes quite a hit to their own wallet’s. If they do not get the money back they cannot stay in business which means no jobs for their employees. They are no longer able to pay them or keep their business a float. This means that people are not getting paid and in return they cannot purchase items that they would when they had a job. The role of credit cards in the economy is really rather simple. Dr. Robert Cole, Professor of Marketing at the University of Nebraska – Lincoln stated that â€Å"Rather than pay cash, either because of greater convenience or because of necessity , many consumers will satisfy their material needs by use of their credit for goods and services. Retailers then are holders of consumer credit, and in turn they finance their inventories and other working capital needs by using their business credit†. So basically one can deduct the fact that consumers who buy with a credit card are buying their merchandise on their word, rather than with cash, to pay back their credit to the retailer who sold them the item(s). Also they are obligating themselves to pay back the credit card company (whether it is a major credit card holder or a retail credit card) the debt that they now owe to that certain company. To really understand that role, you have to, first, understand a little histor y about credit cards. 1946 was really the beginning of credit cards in the United States. The Flatbush National Bank got its start on credit cards in Brooklyn, N.Y. They introduced the first credit cards ever in this year. 1958 was a start of an epidemic. That was the beginning of American Express, Chase Manhattan Bank of New York (which later became Visa) and the Bank of America credit cards. Two years later in 1960, Senator Paul Douglas brought forth the Truth-In-Lending Act, also known as the T.I.L.A. Basically, this act stated that credit card companies were required to issue disclosures of APR’s (annual percentage rates), fees, and finance charges. To state its exact words, the purpose of the act was to â€Å"†¦promote the informed use of consumer credit by requiring disclosures about its [the company’s] terms and costs†¦also gives [consumers] the right to cancel certain credit transactions that involve a lien [or collateral; which is something, like your house or your car, that you put on your loan in case you stop making your payments. The bank or credit union has the right to repossess your collateral if that happens] on a consumers principal dwelling†¦Ã¢â‚¬  It also stated many important things about finance charges, which will later be discussed in this paper. Moving forward ten years to 1970, Congress banned credit card issuers from mailing unsolicited credit cards as marketing. They also prohibited the companies from discriminating on gender and marital status. In the 80’s, companies moved their center of operations to Delaware and South Dakota. Two states that will not cap interest rates. Also in the 80’s, â€Å"Congress required all credit card promotional material to prominently display a standardized list of a card’s terms, including annual fees, and annual interest, late-payment and cash-advance fees in legible type.† (CQ researcher). However, in 1991, a bill that would have capped interest rates at fourteen percent, failed. Unfortunately for consumers, credit card companies protested and got their way. The amount of offers (â€Å"junk mail† that you receive from credit card companies asking you as a consumer to sign up for their credit cards) that the companies sent out rose from 1.52 billion in 1993 to over 5 billion in 2001. That is a thirty percent raise in 8 years. In 2004, fees and other charges accounted for over $24 billion dollars in income and revenues for the credit card companies. Two years later in 2006, when home-equity loans dried up, credit card debt began to be a popular thing. People wanted to â€Å"keep up with the Jones’ † and charged their new car on their credit card, knowing they wouldn’t be able to pay it back. And last year, Congress passed the Credit Card-holders’ Bill of Rights. It was supposed to prohibit practices such as raising interest rates without notice or imposing late fees on people who paid their bills on the due date. Also in 2008, credit card debt, according to CQ researcher, â€Å"reaches[ed] a record high of $1 trillion.† You can almost always assume, in today’s age, that with outstanding credit card debt, bankruptcy will follow. What is bankruptcy? You may ask. Well Dave Ramsey, author of several financial aid books, says that â€Å"Bankruptcy is a process established by a set of federal laws that are designed to give debtors a ‘fresh start’ by canceling many of their debts through an order of the court.† It also allows the companies or banks who lent you money a chance to get their â€Å"†¦designated share of any money that debtors can afford to, or are obligated to, pay back.† (Ramsey, Dave). There are two chapters in which you can file: Chapters seven and thirteen. Chapter seven bankruptcy is total liquidation of your credit card and other debts. Under chapter 7 they can also sell some of your possessions in order to pay back your debt. Some things that are exempt include: cars, work-related tools, and basic household furnishings. Everything else is fair game. This stays on your credit report for ten years. You are also obligated to forfeit any and all credit cards for this period of time. Chapter 13 bankruptcy is a little different. This â€Å"†¦may be the preferred method for consumers with assets they don’t want to lose, and willing to retire as much of their debts as possible, but under a less-pressured structure. Some debt balances may be partially discharged, and their filer agrees to a monthly payment to the trustee for distribution to the remaining creditors. Any bankruptcy is a serious mark against your credit record, but Chapter 13 filings may be perceived as slightly less serious than Chapter 7 filings since you are exhibiting an interest in retiring your debts.† (Ramsey, Dave). If you must file for bankruptcy, Mr. Ramsey suggests that you file under chapter 7 and not chapter 13. The way to file for bankruptcy is simple. All you have to do is go to a bankruptcy court and file under either chapters (which were already discussed). The economy suffers because of bankruptcy. Unemployment, unfortunately, seems to be a popular thing nowadays. Since there are no jobs for people to work, they cannot pay their bills as a result. Let alone go out and purchase other necessities. Other complications besides debt and bankruptcy are over-the-limit spenders. What does it hurts if I spend over my limit, you may ask. Well not only does it hurt your credit score, which is a crucial part of life, it also hurts your chances if you want to apply for another credit card or loan in the future. Creditors are cracking down on consumers in this tough economic time. They do not want to lend people money who is 1. Not going to pay it back and 2. Spend over the limit that was given. Late Payments are also a big hassle to credit card companies. So to keep people from doing this, they slap on a late payment fee. According to Bankrate.com, late fees are based on a customer’s card balance. They state that balances less than $100 for customers with MBNA America and Discover will pay a fifteen dollar fee for tardy payments. For balances greater than $1,000; a fee of $35 will be charged for late payments. Which, to date, is the highest late payment fee around. Anything between $100 and $1,000 will be charged $25. â€Å"Industry analysts say charging customers with higher balances higher late fees makes a lot of sense. A card company takes a pretty big financial hit if a customer, with say, a $5000 balances stops paying altogether.† (Bankrate.com) According to R.K. Hammer, President of R.K. hammer Investment Bankers in Thousand Oaks, California â€Å"With high balances, there’s a greater risk, therefore, it’s a smart business decision.† He also goes on to say that â€Å"Penalties boost profits†. On the flip side, Brad Dakake, a consumer advocate at Massachusetts Public Interest Research Group says, â€Å"The fees are way out of control. They’re not being done to penalize customers that miss a payment. They’re being done to maximize profits.† How do late payments affect the economy? Well the percentage of late fees for credit cards rose by seven percent in 2002. (Survey by consumer action) So based on this information, you tell me. To understand today’s economy; you have to understand past recessions. To discuss all of the recessions of the past would take up enough space for a book so the recession of the 1980’s is all that will be conversed about in this paper. In the 1980’s, the amount of bankruptcies from 1981 to 1982 rose 50%. (About.com). Not only was the banks hit hard with this but agriculture as well. Exports declined, crop prices fell and interest rates rose. â€Å"By 1983, inflation [higher prices, an increase in the supply of currency or credit relative to the availability of goods and services, resulting in higher prices and a decrease in the purchasing power of money] had eased, and the economy had rebounded, and the United States began a sustained period of economic growth.† (About.com). The American people were fed up with President Carter’s political views and elected Ronald Reagan as President of the United States in 1981 (he served until 1989). He believed in supply-side economics, which is an â€Å"†¦economic theory which holds [temporary unavailability of specific sums in a bank account to the accountholder.] that reducing tax rates, especially for businesses and wealthy individuals, stimulates savings and investment for the benefit of everyone. It is also called trickle-down economics.† (Investorwords.com). His theory, based on the supply-side economic theory, stated that lowering taxes would persuade people to work harder and longer. In which, he thought, would lead to excessive saving and more investing, therefore resulting in production growth as well as overall economic growth. Even though his tax breaks were directed at the wealthy, he thought that that would induce higher investment which would provide more job opportunities as well as higher wages. His plan worked and brought more jobs to the nation which in return had people spending more money, seeing as they had more of it to save and spend. Some would say that the current economic crisis started by big company greed. Which is true, but that’s not the whole story. Have you heard of â€Å"Mortgage back Security†? First of all, what is a security? A security is an instrument of financial value like stocks and bonds. A mortgage back security is a bunch of mortgage loans that are grouped together to create a large pool of debt. It is then sold to investors the same way a bond is sold. Basically, when large companies need money they sell parts of their company. Which is the bond that, you, the consumer buys. Also â€Å"Bonds are a form of indebtedness sold to the public in set increments, normally in the neighborhood of $1000. In return for lending the debtor the money, the lender gets a piece of paper that stipulates how much was lent, what the agreed-upon interest rate is, how often interest will be paid and how long the term of the loan will be.†(Fool.com) But back to the mortgage backed securities, you buy them at discount rates and rely on the mortgage payments for the difference. It is supposed to be safe because people wind up paying way more than what they borrowed thanks to the crazy interest rates that are slapped on them. The one thing that investors didn’t count on was the fact that people were unable to pay their mortgage payments because the payments, along with the interest rates, were so high. Several other factors are also to blame for the present financial calamity. Oil prices are also a big factor when we talk about the economy. Last year all you heard was questions like â€Å"Will the gas prices ever drop?† and â€Å"Are they trying to kill us?† Gas and oil prices reached its peak at over four dollars a gallon last year causing families to rethink their annual Florida vacations to maybe a local fair instead. People just could not afford to even go to work to make the money they needed to pay for the gas to begin with. This made it very difficult for people to have extra money to spend and save. It also made it hard for people to pay their bills like credit cards bills. They were unable to financially support their buying habits and consequently were unable to pay the said credit card bills. People relied on their credit cards to pay for gas, groceries and other luxuries that they wanted and needed. Also as gas and oil prices skyrocketed, people started to lose their jobs, as well as their minds, because of the lack of cash flow through their homes. Companies were losing money because of the lack of money that was coming in from sales. This made them unable to pay employees and so in return had to lay off people. It didn’t matter to them that you had been with the company for two years or thirty-five years. Some reasoning behind the sky high prices is due in part to the fact that paper money no longer is worth was it was ten years ago. The government just does not have the gold and silver to back it up. Needless to say, it costs more to make that dollar bill in your pocket that what the darn thing is actually worth. Although credit cards are not completely to blame for the current economic catastrophe, they are partially responsible for the â€Å"economic maelstrom† (Wasik, John F.) we seem to find ourselves in. The things that you have to be careful of are spending more than you can afford. Credit cards can be a good thing if you can keep them paid off. For one, they can raise your credit score. This is detrimental when you want to get a loan to buy a car or a home for your family. If you do find yourself in the debt crevice, there are several websites available to help you plan your payments to get rid of that nasty card debt you’ve been carrying around. Just simply type in â€Å"Debt Calculator† into your favorite search engine like Google and about 800,000 sites will pop up at your convenience. Essentially, it all boils down to the fact that credit card companies manipulated you into getting their cards. They wave things like 5% cash back bonus and 0% interest in your face to rope you into creating an account with them. What you do with them after you’re signed up is your business but the question is what will you do with them once you have one? Will you be the one who digs a hole so immense that you are financially unable to dig yourself out? Or are you a â€Å"responsible† consumer? That, you will have to decide for yourself. 1. â€Å"The higher the balance, the higher the late fee† By Lucy Lazarony bankrate.com/brm/news/cc/20020408a.asp 2. â€Å"What credit card companies don’t want you to know† By David Bach finance.yahoo.com/expert/article/millionaire/26303 3. Federal Deposit Insurance Corporation (FDIC) fdic.gov/regulations/laws/rules/6500-1400.html 4. â€Å"Discover the power of the truth in lending act† By Bank Fraud Victim Center mortage-home-loan-bank fraud.com/manual.htm#table%20of20contens 5. US Security and Exchange Commission â€Å"SEC actions during turmoil in credit markets† sec.gov/news/press/sec-actions.htm 6. INTERVIEW with two anonymous people at the discover customer service center in Delaware. 7. â€Å"Five Ways to Recoup Your Losses in Age of Obama: John F. Wasik† By John F. Wasik bloomberg.com/apps/news?pid+newsarchivesid+aZ.CxohPLXRk 8. Consumer and Commercial Credit Management Cole, Robert H.; Ph.D.; Professor of Marketing, University of Nebraska-Lincoln Fifth Edition 1976 © Richard Irwin, Inc. 9. Philadelphia Business Journal â€Å"Local lawyers Lose Supreme Court Battle on Bank Fees† By Carol Patton bizjournals.com/philadephia/stories/1996/10/07/focus.html 10. CQ Researcher October 10, 2008 p. 827 11. CQ Researcher October 31, 2008 p.833 12. Wall Street Journal October 31, 2008; Vol. CCLII No. 104, p.B1 â€Å"Slow Payments Squeeze Small-Business Owners† By Kelly K. Spors and Simona Covel Research Papers on Cash or Card?The Mechanics of Grading Grading SystemsAmerican Central Banking and OilCombating Human TraffickingProbation OfficersGene One the Transition from Private to PublicMy Writing ExperienceExempt vs Non-Exempt EmployeesA Marketing Analysis of the Fast-Food RestaurantWhat are Stock OptionsProject Management 101

Wednesday, November 6, 2019

Joseph Stalin Essays - Old Bolsheviks, Marshals Of The Soviet Union

Joseph Stalin Essays - Old Bolsheviks, Marshals Of The Soviet Union Joseph Stalin Joseph Stalin was a Georgian Marxist revolutionary leader and later dictator of the USSR. He was born in Gori, Georgia. He studied at Tiflis Orthodox where he was expelled from in 1899. After joining a Georgian Social Democratic organization in 1898, he became active in a revolutionary underground, and he was twice sent to Siberia. As a leading Bolshevik he played an active role in the October Revolution. In 1922, he became general secretary of the Party Central Committee, a position that he held until the day of his death. Stalin also occupied other key positions, which enabled him to build up enormous personal power in the government. This is a key point in Stalins life where he was enormously confident about himself which led him to do things that were no acceptable in todays standard life. After the death of Vladimir I. Lenin in 1924 Stalin became leader of the Soviet Union where he made many changes to agriculture and industry. He believed that the Soviet Union was one hundred years behind the West and that they had to catch up as quickly as possible. This is where the idea of his Five Year Plan, came about. The five-year plan basically got the people involved and motivated them into a modern life. From the 5-year plan, 25 million farms were produced which were only big enough to feed the families that were harvesting them. The more successful peasants were called the Kulaks. Along with the five-year plan, Stalin launched a campaign for the collectivization of agriculture, where millions of peasants were recognized as part of the civilization. Between 1934 and 1938 he built up a government, and armed forces in which millions of people were imprisoned, exiled, or shot. In 1938 he signed a Non- Aggression Pact with Hitler which bought the Soviet Union two years after the involvement in World War Two. After the German invasion in 1941, the USSR became a member of the Grand Alliance, and Stalin, as was leader, took the name of Generalissimo. He took part in the conferences of Tehran, Yelta, and Potsdam that resulted in Soviet military and political control over the liberated countries of postwar E and C Europe. Much of the blame of the concentration camps and German invasion are blamed on Adolph Hitler, but in the lost shadows is this man, Joseph Stalin. Stalin is responsible for some concentration camps and exiles that went on with the slaves. Joseph Stalin was an evil man. The party of slaves that he started, the Kulaks, (meaning that they had a little bit more than the regular slaves) were being stubborn and they didnt want to give Stalin their crops without him paying a certain fee for them. When the Kulaks started to rebel against Stalin, he was infuriated and he declared war against the slaves. Stalin and his armies overpowered the slaves and they had to surrender to them before anything else occurred. Along with their crops came all the machinery that they had and everything that they possessed. Due to Joseph Stalins actions, many people who were on this collective farm system starved to death. The exact amount of people whom Stalin caused death to is not known but facts prove that t here were many of people who died to his actions. In 1945 he conducted foreign policies which contributed to the Cold War between the Soviet Union and the West. By1950 Stalins mental and physical health had begun to deteriorate and he was absent from the Kremlin, the government headquarters in Moscow, for long periods of time. In January 1953 Stalin ordered the arrest of a group of Kremlin doctors on charges of plotting the medical murder of high-level Soviet officials. A few days later, Stalin died of complications from a stroke in March. After his death, the people were upset while Stalins political successors expressed relief and moved quickly change some of the most brutal features of his regime. Nikita Khrushchev, who replaced Stalin as general secretary of the Communist Party of the Soviet Union, denounced Stalins methods of rule and political theories, known as Stalinism, in his secret speech to the 20th Party Congress in 1956. Stalins historical legacy is really

Monday, November 4, 2019

Analytical essay about (Heart of Darkness 4th edition ) Research Paper

Analytical essay about (Heart of Darkness 4th edition ) - Research Paper Example The main character of the book is Marlow, who sits on the deck of a ship becalmed on the Thames until the tide should turn within these early pages. The time setting is just at sunset and the imagery that presents itself to the men on the boat seems to naturally put them into a reflective state of mind. The narrator of this early section, identified only by the reflective pronoun 'I', even points out that each of the men were too involved in their own thoughts to be interested in playing a game of dominoes that one of them had brought out. The scene as it presents itself to Marlow calls to mind the deep and disturbing memories and ideas that he gained as a fresh-water sailor working in the Congo. Thus, the imagery of this opening scene does a great deal to inform the reader of the ideas Conrad is trying to convey regarding imperial conquest. As can be seen in the above quote, the scene painted for the reader is not the peaceful image one might expect a writer to create given the calm scene. The men are lying about on a ship's deck with nothing to do. The ship itself is described as calm, "without a flutter of her sails" (Conrad, 1). Within this scene, "the water shone pacifically; the sky, without a speck, was a benign immensity of unstained light; the very mist on the Essex marsh was like a gauzy and radiant fabric, hung from the wooded rises inland, and draping the low shores in diaphanous folds" (Conrad, 2). Even the barges moving upstream are seen as standing relatively motionless by the narrator. "The tanned sails of the barges drifting up with the tide seemed to stand still in red clusters of canvas sharply peaked, with gleams of varnished spirits" (Conrad, 2). Imagining this kind of scene, there seems no room for anything that isn't peaceful and calming. The narrator's words illustrate an almost magical timelessness, a place where nothing unpleasant might harm you. However, there are hints at a darkness lying at the heart of this pleasant scene. These ar e found as the narrator describes the change in color of the sunlight from a "glowing white" to a "dull red without rays and without heat" (Conrad, 2). What this imagery indicates is a place once full of hope and light and an ability to warm others has changed to something incapable of reaching out, cold and sullen. It is so close to lifelessness that it is even threatening to " go out suddenly, stricken to death" (Conrad, 2). Even more of the metaphor is exposed when the narrator identifies the cause of the sun's sudden ailment as "the gloom brooding over a crowd of men" (Conrad, 2). This gloom is present in physical form as the narrator describes the dark gathering in the west, "brooding over the upper reaches, became more sombre every minute, as if angered by the approach of the sun" (Conrad, 2). Thus, the scene is lovely and peaceful as long as one only chooses to look in specific directions as one direction suggests something ominous. The imagery of light and dark is also broug ht out in direct relation to man and his activities throughout history. As this opening scene is presented, the narrator describes his reverence for the Thames because of the history and greatness that have been carried out with its assistance. "We looked at the venerable stream not in the vivid flush of a short day that comes and departs forever, but in the august light of abiding memories" (Conrad, 2). These

Friday, November 1, 2019

Industrial society and native culture Essay Example | Topics and Well Written Essays - 1250 words

Industrial society and native culture - Essay Example With most of the industrial world following capitalist means of running their economies, the exploitation of natural resources in an unsustainable manner is the norm. However, an almost intuitive understanding of the manner in which nature functions enables native cultures to utilize natural resources in sustainable ways. The Brazilian Amazonian tribes follow methods of living that enable one to infer their respect for the environment. At first glance, the method of agriculture that they follow, slash and burn agriculture is done in a manner that the ecological balance of the area is not upset. Moreover, different plants are planted at different points of time, which not only ensures a constant supply of food but also efficient use of the soil’s fertility. This also provides the land an opportunity to replenish itself. The Yanomami is a tribe that follows these methods of farming to great effect. Initially, when the Europeans came to the Amazon, they were surprised at how the area was able to support the number of people that it did. This is possible because of the manner in which the Yanomami and other tribes in this area understand the ecology of the area and attempt to live in harmony with it (Hutchison 159-63, 2007). The needs of the present day Brazilian industrial society, is however, different. With a much greater population and corresponding needs, the Brazilian industrial society usually requires a greater yield than what slash and burn agriculture is able to provide. As a result, it has to follow scientific methods of agriculture that suit the needs of the urban populations of Brazil. A concerted effort in the past thirty years has enabled the Brazilian state to increase its agricultural production and achieve a food surplus (The Miracle, 2010). It has managed to surpass the problems that have plagued the management of environmental issues

Wednesday, October 30, 2019

Preliminary steps toward oral presentation Essay

Preliminary steps toward oral presentation - Essay Example At last, the author decides to wake up despite the weather being cold with little to do. The poet decides to make much out of the bad weather. Margaret Atwood, the author of the poem, was born in Canada (Atwood 1). This piece of bibliographic information about her is relevant in the poem because the country experiences the winter season, just as she describes it in the poem, which is very cold and people have to stay indoors and heat their houses to keep warm. On the other hand, Atwood has been associated with Mary Webster who despite having been sentenced to death for witchcraft was able to escape for a second time with the noose. This kind of resilience is what Atwood advocates for in the poem by emphasizing that regardless of what one is going through, he or she should not despair. The poet uses a metaphor â€Å"† at the beginning of the poem in describing the winter season. Largely, the poem is organized around this description. The metaphor means that during the winter season not much is going around except staying indoors and engaging in simple activities that one can perform without having to go out. For instance, the poet is still asleep with the cat keeping indoors despite the other cat trying to have it get out. On the other hand, people have to stay in the house and heat the house to keep warm, while the poet says that she longs for French fries. Diction is essential in poetry as the selection of words in a piece of work can express action, feeling, or attitude. For instance, the poet uses words such as â€Å"wise hominids† instead of human being to stress the fact that although human beings are wise, sometimes they cannot do sensible thing. It indicates the level of disappointment that the poet has in people. The poet also uses a word such as pollution instead of smoke to indicate the level at which desperation can cause more harm than good. In terms of syntax, the poet changes violates the

Monday, October 28, 2019

Case Study - Xerox Essay Example for Free

Case Study Xerox Essay This case describes the visioning process at Xerox Canada. The chairman, CEO and president of Xerox Canada have been meeting with her leadership team since eight oclock in the morning to craft the organizations new vision statement. Three and a half hours into the meeting the team hits a road block. With 30 minutes left in the session, the CEO must decide whether and how to proceed. First let us list what McGarry has done correctly prior to the visioning process meeting: 1. Understanding of the old vision/culture: Here we can say that McGarry has a good insight of the old culture prevailing within the Xerox Canada through her coast to coast traveling in order to meet and learn the concerns of the Xerox Canada employees, during the restructuring period. Her knowledge of the old culture has eased her task of educating the employees about the upcoming new system or culture. (Refer to Mc Garry’s arrival in Canada section) 2. Encourage innovative employees: During the restructuring period McGarry continued to encourage innovative employees and encourage them to impart their ideas to the other members of the group in order to bring out new ideas that would bring changes for the betterment of the Xerox Canada. (Refer to Employees-Inspired-Initiatives section last paragraph). 3. Properly identify the need to call for a visioning process at Xerox? McGarry’s careful evaluation of the situation and her coming to the conclusion that it was necessary to synthesize a vision statement (that would coordinate all of the concepts, initiatives and activities of Xerox Canada) was, I my opinion, a good call. (Refer to The Visioning Process section). 4. Understanding the value of the visioning process and not to impose unilaterally a new vision: McGarry understood the importance of not imposing a new vision. And she went on to gain a common consensus of the group (pre-visioning process meeting activities) before making any changes to the vision of the organization. (Refer to The Visioning Process section). Now let us talk about what, to my point of view McGarry, could have done differently: The half day session McGarry called on June 14, 1994 to craft the organization’s new mission statement, should have been panned over a two day session. In my opinion McGarry definitely under estimated the tasks ahead. As we all know the purpose of identifying the preferred future vision is to gather the strategic planners within the organization (here Mc Garry’s leadership team) around a collective future vision, some of whom (leadership team) will be the core collaborative group and some of whom will be additional stakeholders. The main objective of visioning activity and its process steps is to gather the strategic planning participants (leadership team) around a preferred future vision to help energize them, get their creative juices flowing, get them talking and interacting, and set the tone strategic plan development – a new vision. This was well done during the first three hours. However half a day is insufficient to complete such an activity which is about building a successfully bridge between Xerox’s current state and their preferred future. I strongly believe that this visioning process activity could have been broken into the following sub activities and carried out over the entire day. This activity should have been broken down into the following sequence i) Have participants worked individually or in small group to discuss the Current State of the organization and envisage the Ideal State of the organization. ii) Keeping in mind the first exercise they have completed, have these same groups brainstormed on their preferred future vision. iii) Regroup all teams in order to share the ideas the teams have separately produced during the brainstorming session. The second day should have been broken in the following steps: iv) Discuss with the participants (teams) their insights from what have been shared collectively the previous day. Record any implications for the upcoming vision statement on flip chart and keep these records visible and accessible to the participants as they continue their debriefing session. v) Allow participants, if necessary, to regroup in order to modify/re-align their ideas which resulted from the brainstorming session (previous day). vi) Regroup in order to share any new ideas from the re-alignment session. vii) Select as a team the final vision statement. Here, to my point of view, the key ingredient was time. McGarry should have not expected the visioning process to be completed in such a short time. The old culture is a set of strong beliefs and norms which cannot be altered quickly; McGarry had to be patient in order for the mindset change to take effect within the visioning process.