Wednesday, January 22, 2020
Magical Realism as a Fusion of Fantasy and Reality Essay -- Literature
Magical Realism as a Fusion of Fantasy and Reality à à à One month ago, I had never heard of Magical Realism. Since reading the four essays by Franz Roh, Angel Flores, Luis Leal and Amaryll Chanaday and various internet articles, I have a much better understanding of Magical Realism - what it is, how it applies to literature, how it applies to art, and its theory, history, and style. à Magical Realism is a fusion of fantasy and reality. According to Flores, it is a "transformation of common and everyday into the awesome and unreal" (114). This is not even and equal mix. Magical Realism is reality-based with just one fantastic overstatement. This overstatement is described by Pietri as "a kind of extreme state," and that it "favors the unexpected richness of reality" (qtd. in Leal 121). This one fantastic element is always accepted as reality by the characters in the story. It also has hidden meanings in a deeper realm. "The mystery does not descend to the present world but rather hides and palpitates behind it" (Roh 16). Magical Realism is subject to a certain control and is mainly used to show a different way of viewing the world. In this form of expression, the plots are always logically conceived. Magical Realism also expresses emotions without evoking them. In Magical Realism, "key events have no logical or psychological explanation" and "the author does not need to justify the mystery of events" (Leal 123). as a science fiction or fantastic author would. Also, unlike in sci-fi and fantasy stories, the author clings to reality. Flores describes this characteristic by saying the authors "cling to reality as if to prevent 'literature' from getting in their way, as if to prevent their myth from flying off, as i... ...t be literature that is reality based but contains at least one fantastic element that is unexplained but accepted. Now that I understand what it is, I am beginning to find more examples of it all around me. I am looking forward to reading examples of this unusual and interesting genre. à Works Cited Flores, Angel. "Magical Realism in Spanish American Fiction." Magical Realism: Theory, History, Community. Ed. Lois Parkison Zamora and Wendy B. Faris. Durham; N.C.: Duke UP,1995:109-118. Leal, Luis. "Magical Realism in Spanish American Literature." Magical Realism: Theory, History, Community. Ed. Lois Parkison Zamora and Wendy B. Faris. Durham; N.C.: Duke UP,1995:119-124. Roh, Franz. "Magic Realism: Post-Expressionism." Magical Realism: Theory, History, Community. Ed. Lois Parkison Zamora and Wendy B. Faris. Durham; N.C.: Duke UP,1995:15-31. Ã
Tuesday, January 14, 2020
The Impacts Of Invasive Alien Plants Environmental Sciences Essay
Chapter 1Research on the impacts of invasive foreigner workss ( IAP ) on biodiversity, ecosystem services and procedures have been good documented in the literature. Furthermore, the primary focal point of this research was the negative impacts associated with IAPs when there are some benefits associated with these workss. Limited research has besides addressed the issue of IAP impact on the supports and wellbeing of local land-users. Sing that limited resources are available to turn to the issue of IAP at big, quantification of stakeholder perceptual experience is needed to maximize IAP direction. Through this thesis, an probe into the spread and impacts of IAPs in the rural parts of the Agulhas Plain every bit good as the perceptual experiences, utilizations, costs and benefits associated with IAPs and the importance of these workss to the supports of the local communities was carried out. The intent of this research is to supply a better apprehension of the possible impacts of invasive works species on the supports of people. This local cognition can help research workers by supplying context specific information about impacts, which can so be used for future preservation actions.MotivationThe damaging effects of IAPs on ecosystems and biodiversity, ecosystem goods and services the economic system of human endeavors and human wellness have been good documented in the literature ( e.g. Ging et Al. 2004, Nel et Al. 2004, Shackleton et al. 2007 ) . Invasion by foreign species have been reported as a major menace to the biodiversity and operation of sensitive ecosystems ( Turpie et al. 2003, Richardson and Van Wilgen 2004, Van Wilgen et Al. 2008 ) . It has been shown that invasive species are really successful in viing for resources with native species and can modify fuel tonss by altering the sum of litter autumn ( Behenna et al. 2008 ) . Invasive foreigner workss are besides capable of changing the natural food fluxs by switching the N content due to alterations in the litter autumn ( Behenna et al. 2008 ) . Dense stands of acacias along the rivers in the Western Cape replace and except native fynbos species ( Blanchard and Holmes 2008 ) . Invasive foreigner workss besides pose one of the greatest immediate menaces to flowered diverseness in the fynbos and have the ability gaining control huge sums of H2O ( Turpie et al. 2003 ) . In contrast, research researching the effects of IAPs on the supports of local, rural communities has received small attending ( McGarry et al. 2005, Shackleton et al. 2007 ) . Not all of the impacts exerted by IAPs are negative as these works species is a beginning of both costs and benefits ( Bardsley and Edward-Jones 2006 ) . Assorted workss have been introduced to South Africa for a assortment of intents ( Van Wilgen et Al. 2001 ) . These include species intrudes for harvest production, lumber and firewood, garden ornamentals, for dune stabilization and hedge workss ( Van Wilgen et Al. 2001 ) . Several of these have become established and some of the established species are now invasive ( Van Wilgen et Al. 2001 ) . Costss are experienced when these invasive species impede the operation of societal and ecological systems ( Bardsley and Edward-Jones 2006 ) . Benefits, on the other manus, are experienced when the same traits ( such as robustness and high fruitfulness ) that lead to these species going invasives, contribute to their utility ( Bardsley and Edward-Jones 2006 ) . Rural communities are exposed to IAPs in different ways ( Shackleton et al. 2007 ) . The result is that that these communities have to weigh up the tradeoffs between the possible positive benefits of IAPs as a natural resource and the negative impacts exercised by these species on ecosystem goods and services and in bend on human support ( Shackleton et al. 2007 ) . It is by and large accepted that the negative effects of IAPs on ecosystem goods and services are transferred straight to human wellbeing ( Shackleton et al. 2007 ) . This has been proven otherwise by research workers such as de Neergaard and others ( 2005 ) , Shackleton and others ( 2007 ) and Kull and others ( 2011 ) who illustrated that IAPs can be integrated significantly by local communities in their life styles as either a beginning of tannic acids and lumber, for firewood, constructing stuff, every bit good as for medicative extractions and fiscal income by selling of firewood. Working for Water ( WfW ) , an IAP obliteration programme, was launced in 1995 with the purpose of reconstructing natural capital by commanding occupying species and enhance H2O security ( Van Wilgen et Al. 1998 ) . Simultaneously, the programme aims to relieve poorness by supplying employment to underprivileged communities ( Van Wilgen et Al. 1998 ) . To day of the month, the WfW programme has developed into one of the biggest preservation undertakings in Africa with respect to manpower, costs and impact ( Ndhlovu 2011 ) . Immense sponsorships have contributed towards extended countries being cleared and a big Numberss of persons being employed ( Binns et al. 2001, Turpie et Al. 2008 ) . Conversely, the socio-economic benefits of the WfW programme have non been entirely assessed regardless of the programmes extended activities and significant sponsorships associated with it ( Turpie et al. 2008 ) . Additionally, the usage of these workss by rural communities is non good understood and rarely integrated into obliteration programmes as stated below: The deficiency of information on the socio-economic impacts of IAS has been singled out as a major barrier to the execution of comprehensive national IAS direction programmes and as one of the chief grounds for the failure of IAS issues to have conspicuously in the mainstream docket of most states ( Peter, 2009 ) . Quantification of stakeholder perceptual experience on the impacts of IAPs is indispensable in order authorize an statement for the control and direction of invasive works species ( Peter, 2009 ) . Though it is critical to understand anthropogenetic impacts on landscapes and ecosystems through ecological cognition of invasive species, an improved apprehension of the societal procedures is besides required to inform both species direction and preservation policy ( Peter 2009 ) . There is a deficit of information sing the socio-economic impact of foreign species soon found in South Africa. Even in good studied countries such as the Cape Floristic Region, the scope of the impact of invasive workss is ill understood. Additionally, limited research has besides been done with respect to the socio-economic impacts of foreign obliteration programmes in the Western Cape. Consequently, there is a demand for comprehensive research that investigates the holistic impacts ( both negative and positive ) of IAPs on the supports and wellbeing of local communities.Goals and AimsSing the above, the aim of this survey was to measure the effects and impacts of IAP infestation on human wellbeing, with the focal point on the effects of IAPs on the supports of rural land users in the Western Cape, South Africa. The chief research inquiry that directs the survey is as follow: What are the impacts of invasive foreigner workss on the supports of rural land users? This research inquir y was broken down into seven cardinal inquiries. These cardinal inquiries were adapted from the literature ( see McGarry et Al. 2005 ) .Cardinal QuestionsWhat is the significance of the natural environment to the community? What are people ââ¬Ës attitudes towards and perceptual experiences of IAPs? How of import are IAPs for human wellbeing and supports? Are the IAPs used for nutriment, for domestic demands, etc. ? Are IAPs sold to supply an income? Does the local community perceive IAPs as holding a positive or negative impact on spiritualty, civilization and/or aesthetics? How make IAPs in the country affect the supply of ( other ) ecosystem goods and services which are of import to people ââ¬Ës supports? What are people ââ¬Ës attitudes towards IAP direction? What are the impacts of IAP obliteration programmes on supports? What is the impact of IAP distribution on land-use patterns? What are the long-run and short-run additions and losingss for human wellbeing and support as a consequence of IAP impact? The survey site is extremely dependent on countries where rural communities are still extremely reliant on bring forthing an income from the land. Additionally, the survey site must besides follow with the usage of IAPs by the local community and in the same light IAPs must be potentially regarded as a job by the local community. The Agulhas Plain, situated within the Cape Floristic Region ( CFR ) , has been selected as the focal point country for this survey as it meets the above mentioned standards.Study countryThe Agulhas Plain ( AP ) is located within the CFR which is internationally known as a planetary biodiversity hot spot ( Turpie et al. 2003 ) . The CFR, known for its Mediterranean type clime, is the most floristically rich of the seven diverse biomes allocated in South Africa with an estimated 9600 works species of which 70 % are endemic ( Richardson and Sekhran 2009 ) . The AP, consisting an country of 270A 000 hour angle, is located at the southern-most tip of South Africa and is a species-rich country known for its fire-prone coastal lowland fynbos and infertile dirts ( Richardson and Sekhran 2009, Treurnicht 2010 ) . It is internationally recognised as a ââ¬Å" Centre for indigenousness â⬠( Treurnicht 2010 ) . This country is nevertheless progressively threatened by habitat transmutation and foreigner works invasion ( Turpie et al. 2003 ) , the latter being the focal point of this survey. Fynbos wild flower agriculture and harvest home, peculiarly from natural flora, forms an built-in portion of this country ââ¬Ës economic activity and contributes vastly to this part ââ¬Ës agricultural sector ( Treurnicht 2010 ) . This has been shown Turpie and others ( 2003 ) who stated that natural fynbos flora are estimated to be accountable for 57.6 % of the CFR ââ¬Ës turnover, which were equal to R90.5 million in the twelvemonth 2000. The Agulhas Plain is practically responsible for the largest portion of this turnover ( Turpie et al. 2003 ) .Study restrictionsIt was non possible to make a systematic and thorough research in all the countries on the Agulhas Plain were IAP infestation occurs due to the clip restriction of this survey. It was therefore decided to make a elaborate and comprehens ive micro focal point i.e. instance survey on the socio-economic impacts of invasive foreigner workss and to garner every bit much consistent information as possible by agencies of interviews. Elim and the environing agrarian communities were consequently selected as the survey group.Study site choiceElim and the environing agrarian communities were chosen as the best suited survey site harmonizing to the undermentioned grounds: It was established during the visits prior and during the pilot survey that this rural colony and its neighbouring farms still relies on woody IAPs as either a primary or a auxiliary beginning of energy. It was noted during field visits that the countries surround the colony every bit good as the neighbouring farms are invaded to a significant grade. There has been active foreign obliteration programmes in the country since 1998 i.e. Working for Water every bit good as LandCare under the sections of Water Affairs and Agriculture severally.Thesis lineationChapter 1 ââ¬â IntroductionChapter 2 ââ¬â Literature ReappraisalChapter 3 ââ¬â Methods, Results and DiscussionChapter 4 ââ¬â Deductions for direction and policies
Monday, January 6, 2020
Attribution Theory, By Fritz Heider Essay - 1714 Words
This paper acts in order to introduce and clarify Attribution Theory, in addition to demonstrating when it is purposeful and to what extent it is accurate. This will be accomplished through an explanation of the theory, which consists of its origins and key concepts. A communicative episode will be included to serve as an illustration, along with an analysis of the episode in order to explain the theory in motion. Lastly, its applications, assets, and liabilities are stated. Explanation of Theory In order to maximize the efficiency of processing new information, encounters, or experiences, what is seen is combined with past perceptions and notions to create an interpretation that acts as an explanation of what is not directly stated or known for oneââ¬â¢s behavior.. Through this, appropriate action or conduct is formed or expressed. This process is known as Attribution Theory, primarily founded by Fritz Heider. The theory can be broken down into two important pieces, internal and external, each affecting the interpretation of oneââ¬â¢s behavior. It is through these two paths in which individuals arrive to different conclusions despite the experience shared being the same. This is a The first of these distinctions is internal attribution, which ââ¬Å"locates the cause of a particular behavior within the social actorâ⬠(Miller). Internal attributions are formed with interpretations or assumptions of oneââ¬â¢s personality or traits. Since the formation of an inter nal attribution comes from aShow MoreRelatedFritz Heider : The Theory Of Attribution Theory1224 Words à |à 5 Pagessecond component of social perception is attribution. Attribution is the process in which we attach meanings of otherââ¬â¢s behaviors. Similarly, attribution theory refers to the study of models people implement in order to make judgments about the behavior of others. Fritz Heider, an Austrian psychologist whose work was related to the Gestalt school, published ââ¬Å"The Psychology of Interpersonal Relations,â⬠which expanded his creation of attribution theory. Heider initiated that ââ¬Å"people are naà ¯ve psychologistsRead MoreAttribution Theory By Fritz Heider..according1600 Words à |à 7 PagesAttribution Theory, attempts to explain causes of behavior. It attempts to explain the causes of people s behavior and attributing or explaining reasons as to why people behave the way they do Heider(1958). The theory was developed by Fritz Heider..According t o Heider (1958) a person can make two attributions; internal attribution, the inference that a person is behaving in a certain way because of something about the person, such as attitude, character or personality and external attribution,Read MoreThe Leading Body For Attribution Theory1502 Words à |à 7 PagesThis essay will discuss the work of Fritz Heider (1958), the leading body for attribution theory and Harold Kelley (1972) and Bernard Weiner (1986), who along with many other psychologists have since attempted to further explain why and how we make attributions. Research to support and contradict their findings will also be covered throughout the text. The term attribution refers to how we as human beings attach meaning to our own, and other people s behaviour. It has been suggested by Fiske andRead MoreExplaining Human Behavior with the Attribution Theory in Fritz Heiders Book The Psychology of Interpersonal Relationships883 Words à |à 4 Pagesspeak about the Attribution theory. Fritz Heider (1958), in his book The psychology of interpersonal relations, explained that through perception we know the world around us, a world made up of things and people and different events. Researching peopleââ¬â¢s naà ¯ve, intuitive understanding of interpersonal events. He explained that these common sense inferences sometimes are biased, but nonetheless mediate interpersonal relations. He presented also in his book the idea of attribution, which influencedRead MoreAttribution Theory: Examining External and Internal Attribution635 Words à |à 3 PagesThe attribution theory is the theory on how people explain things. One of the best things about being human is being able to explain anything. A synonym of attribution is exclamation. We as humans have a strong need to understand things. If you can influence people and explain what is happening, you may be able to change them. Attribution Theory Attribution theory correlates with how people exemplify events and how it affects their behavior and thinking. People making casual explanations isRead MoreAn Evaluation of the View That; People Act as ââ¬ËLay Scientistsââ¬â¢ in Interpreting Their Social World, Perceiving and Analysing Information in an Objective, Rational Manner.1609 Words à |à 7 Pagessocial interactions, they make inferences and assumptions about peopleââ¬â¢s behaviour and events that they encounter. This concept falls under the ââ¬Ëattribution theoryââ¬â¢ umbrella, which means; assigning cause to our own or other peoples behaviour. Fritz Heider (cited in Buchanan et al, 2007) was the first to propose a psychological theory of attribution. Heider discussed what he called ââ¬Å"naà ¯veâ⬠or ââ¬Å"commonsenseâ⬠psychology. In his view, people were like amateur scientists, trying to understand other peopleââ¬â¢sRead MorePerception Is The Organization, Identification And Interpretatio n Of Sensory Information1209 Words à |à 5 Pagesconsidered a reliable tool to accompany the critical thinking process. The attribution theory says that when we observe behaviour we try to determine if it is internally or externally driven. If it is internally driven it is under the personââ¬â¢s control whereas external causes are not under the individualââ¬â¢s control. While people strive to find reason for behaviour, they fall into many traps of biases and errors. As Fritz Heider say, ââ¬Ëour perception of causality are often distorted by our need and certainRead MoreResearch Report On Environmental Consequences1536 Words à |à 7 Pagesa counteracting argument to this existing research and historiography, Fritz Heider, over a period of time, developed his Attribution Theory through the undertaking of social psychological research. The research of Heider attributed the behaviour of individuals to their disposition as human beings ââ¬â effectively arguing that decisions taken were due to underlying lasting behaviours existing within a person. The work of Heider has significantly affecte d the process which has been undertaken by psychologistsRead MoreHow Does Attribution Affect A Person s Behaviour?1728 Words à |à 7 Pages This studyââ¬â¢s aim is to interview participants to determine if context or the situation will alter a personââ¬â¢s attributions towards a personââ¬â¢s behaviour. Five participants were tested on three behaviours occurring in six different environments. We predicted that they would look at the situation/environment initially before looking internally at the actor to determine whether their behaviour or normal or abnormal. It is proven that situations are more important than the behaviour when judging someoneââ¬â¢sRead MoreEssay on The Departedâ⬠and Its Theories1694 Words à |à 7 Pagesââ¬Å"The Departedâ⬠and its theories The movies describes a major theme of ââ¬Å"The Departedâ⬠as one of the oldest in dramaââ¬âthe concept of identityââ¬âand how it affects ones actions, emotions, self-assurance, and even dreams.â⬠Many years later, an older Sullivan, now in his mid twenties, (Matt Damon) is finishing his training for the Massachusetts State Police with classmates, including fellow cadet Barrigan (James Badge Dale). In another class are Cadet Brown (Anthony Anderson) and Billy Costigan (Leonardo
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 à |à 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 à |à 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 Japaneseââ¬â¢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 à |à 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 à |à 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 Japanââ¬â¢s culturalRead MoreHow Reliance Will Get Fit Into The Japanese Culture1302 Words à |à 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 companyââ¬â¢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 à |à 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 à |à 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 à |à 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 otherââ¬â¢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 à |à 4 Pagesand Japanese journals, and his research interests include the social and analysis aspects of Japanââ¬â¢s globalisation, and analysis of Japanââ¬â¢s nationality and cultural identity. In his article ââ¬Å"Concepts of Japan, Japanese culture and the Japaneseâ⬠, 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 à |à 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. Japanââ¬â¢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 Canadaââ¬â¢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 millionâ⬠¦show more contentâ⬠¦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 auditorââ¬â¢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.
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