Wednesday, October 30, 2019

Riesman, how does the rise of bureaucratic Essay

Riesman, how does the rise of bureaucratic - Essay Example The â€Å"inner directed† domain of individuality loses primacy when personal values are compromised for the sake of gratifying other people. In a bureaucratic type of environment, social acceptance is deemed to be very significant. Moreover, in a mass society dominated by the attitude of following trends and fashion, the â€Å"other directed† features rule out the â€Å"inner directed†. The transition occurs whenever an individual becomes aware of the relevance of coping up with the changing times. The moment an individual learns to filter out messages from the social environment and to process these messages to something that would be beneficial for the self, then the shift from the â€Å"inner directed† to the â€Å"other directed† takes place. In simpler terms, â€Å"inner directed† character denotes individuality or independent thinking whereas â€Å"outer directed† means cooperation and the likelihood to compromise, which is the fundamental attitude requirement of advance capitalism (Kivisto 1998: p. 112). Riesman further asserts that the shift in the social character was brought about by the transition of the society. He had delineated three stages of this societal transformation: the traditional, the inner directed and the outer directed. For him, the traditional stage is the best form of social character because it has the potentiality to develop in a high degree (p. 112). In these levels of social development, Riesman integrated the concept of the old and the new middle class. The old middle class that thrived in the traditional stage were the feudal lords and other individuals from an aristocratic blood. The new middle class that arose in the contemporary period are the entrepreneurs who are driven not by competition but cooperation. These two middle classes that existed from different times were in conflict when it comes to social character. The old middle class is more inclined on

Sunday, October 27, 2019

Resource Planning and Accounting Informations

Resource Planning and Accounting Informations ERP has become one of the most popularity systems for a company that planning to implement a full ERP system to increase the productivity and efficiency on current business process flow. This report objective will discuss on the definition and function of ERP system, advantages and disadvantages that will bring to an organization after the implementation. Which and what major element and factor that needs to be well taking care for a successful implementation. The major implication of AIS will also further discuss in this report and how AIS will be affected with the implementation of the software. Introduction An Information system (IS) is any combination of Information technology and peoples activities using that technology to support operations, management, and decision making.(Miranda, E., 2010). ERP which is Enterprise Resource Planning is business software systems in different type of industries and companies. (Vala, P., 2010). ERP system is a process of integration of different data and sources from different department of one organization under one single unit system. ERP software that will make sure this integration to be work accurately and effectively. While AIS which stands for Accounting Information system is a computerized system that gather all the data, stores and then processes it into information used by managers, investor and creditors. This information generated from AIS can eventually help the company decision maker to operate organizations more smoothly. Main Body 3.1 Role and Purpose of Enterprise Resource Planning (ERP) systems With the growth of technology, everything have found in rapidly changing especially for business environment. Most of the organizations have choosing to implement the ERP software as the best solution which ERP is the only system that designed and developed to integrate and linked all the information among the internal department system. Major role of ERP is to streamline the business operation and workflow. All functional departments that are involved in operations or production can be integrated by using one system, while the elimination of the unnecessary manual work has simplified the business process. Production planning team can directly check for the goods produce process through the latest status updated by production operator. According to Sheldon D.H (2005), ERP maintain the inventory accuracy that enhance the process of tracking on supplier purchased and planning team are able to predict the demand of the market based on input from various department, the system can even schedule a plan when the product shall start produce and when to buy in extra raw material. In finance module, ERP allows a company to maintain their financial information, assist a company save a sum of money for long term while efficiency, performance and productivity will be improved as well. A company is also able to study their processes, earnings, and performance by combining the operation information with the financial information. With this information, a company can become more competitive and productive and so it can gain more customer satisfaction. Perceived benefits and drawbacks for companies of implementing ERPs There are many different type of ERP that serve businesses varying procedure types. With the ERP solution there are numerous benefits after an organization implementing the ERP system example in department of Sales, Human Resource, Finance, Procurement and Production. The ERP system will integrate all the data from other system so that the information will not have to be entered into several systems which will save a real time and manpower for the manual work. Every department information are linked and the sales person no longer need to take time to check with production or warehouse for the goods delivery status, checking with finance on the term on payment This knowledge indirectly can increase the sales performance and improve customer satisfaction. HRM system developed in the payroll module, recruitment module and HR Management module to ease the human resource department in operating their daily workflow and help to increase the efficiency and deliver the best service to their employees. They no longer need to manually count for the thousands of employees salary, overtime, incentive and other allowance. Besides saving up a lot of time, this may also reduce the risk of human error and mistake in calculating. The employees attendances are now even easier with the punch in/out system. By implement the E-pay statement its help the organization to reduce costs and work load of HRD as well, employees can access to corporate intranet to view, to save or to print the pay slip. (Edward, J., 2008) In Production department, most of the organization has using the Baan, BPCS, ERPLN, and ERPLX. It has developed solutions for the company that covers the bar-coding of transactions, such as receiving, put away, cycle counting, production order completions, and shipping. This has increased the productivity and cost reducing. From the warehouse to the shop floor, material and manpower processes become easier, complements and extends the existing ERP applications, empowers users in the production department speed up transactions, and ultimately eliminates the root causes of data inaccuracy. For purchasing department with Purchase Order System, the employees are able to go for electronic market place to order the stationary/ tools and consumable. By clicking a submit button, in about 3 minutes supplier can actually receive the order from the company. This has enhances the information sharing among one company and the supplier. Manager are easily to check which employee are creating the PO and which preferred supplier is selected on the order that its actually ease and shorten the lead time for the process, as lead time is shorten, production operation are able to meet the schedule and on time delivery for orders. Disadvantages of implementing ERP system: The most common disadvantages of implementing an ERP system are the high cost. (OLeary, D. E., 2010). According to Escalle et al, 1999, the cost might be a two o three percent from the revenues for the startup and on-going maintenance fees. Some hidden implementation costs like buying software, hardware, expert consultation fees, staff training cost that will incur to smoothen the project as the implementation process will need the expert consultation and IT administrator in developing this kind of system. (Mabert, V. 2002). The licensing fees can be one of the huge costs that need to be paid annually which depending on the size of the software established. That is why the expensive cost and long times consuming to implement may not be acceptable to each company specially for those small-medium size business. Besides, there is limitation on ERP software customization. ERP system can be a complex and difficult to use software, the organization daily activities will be impacted and usually will involve business process reengineering to fit the current standard process after the ERP implementation. (Benjamin, B. and Paul, A., 2004) There is a risk of failure on the implementation process if an organization did not having a proper planning. Inadequate resources, training, inexperience staff and invest not within budget will bring the company down to winding up too. Role and purpose of Accounting Information Systems (AIS) A primary role of AIS is to fasten the financial transaction recording, accountants that input the financial transaction into the AIS that will create information and financial reporting for review. Besides, AIS also important in support management to get timely information in decision making. AIS are usually web or server based which provide a centralized place where financial data stored, allowing managers have quicker access to review the financial information for that organization. Accountants play roles of tremendous significance in the economy. Without information expertise of accountants, business will be unable to evaluate their cost and profit position, gauge product or business unit performance, or to plan future financial success (Martin, B., 1996). Well-organized AIS will make everyday business a lot easier and more effective (Hall, 2001). How AISs may be affected by the implementation of a full ERP system. Before ERP implementation, finance department employee are still using the pen-paper basis in recording finance transaction, legacy system that only able to focus on one function and cannot be replaced. After the implementation of a full ERP system with SAP, AIS seems to have bigger changes in all the function. SAP that will integrates all the business transaction that entered from different area of operation. Thus, employee from different branches or division can automatically access to review the information at whatever place and however often it is necessary while in a discussion or meeting with the accurate and timely information. Thus, it really saves a great deal of time. AIS will make the accounting activities quicker and accurate as the transaction and records are prepared with the system and this has indirectly reduced human error and mistakes. It is also increased flexibility in information generation and improved quality of reports and financial statements. (Spathis and Constantinides 2003) AIS help to maintain financial control and accountability. (Joel, D. Wisner et al, 2009). Financial information are reliable and up to date all the time in order to prevent the management had use the old and out-dated information for decision making as with the uses of irrelevant data may seriously affect the decision in reducing cost, raise profit, increase sales and purchase new assets and etc. The merged of ERP and AIS has also improving the auditor task while auditing task while performing auditing in the company. Each transaction record can link to other related transaction record or softcopy attachment with just a click. (Anon, 2010) For negative effect, the integration process will be very complex and consume a long period to complete, thus it will incurred a very high cost for an organization. Data security not guarantee safe because info are shared and linked among the module within the ERP system, some of the important financial or business strategic information might easily spread out to the market or competitor that will affect the business strategic. Major Implication of AIS There are several components to the AIS such as transaction processing system, general ledger or financial reporting system and the management reporting system. (Hall, J.A., 2004). Major implications of AIS are to analyzed and determine whether the information should captured by the AIS and its speed up the bookkeeping process which bookkeeping mean to keep track the day to day activities of one organizations income and expenses, to collect necessary financial information for reporting and tax purpose, thereby improving the company profitability. (Anderson, C., 2010) After the bookkeeping process, system will automatically generate those data into information to generate a reporting that will use by both internal and external parties and reporting format may vary from different users for different purpose. (Anderson, C., 2010) Conclusion The implementation of ERP has a big impact for an organization business performance especially in accounting module that help to make the accounting transaction become easier and manageable, thus many of the other small-medium size organization can actually take consideration for implementation of ERP system in order to improve the productivity and efficiency and most importantly to maintain competitive. ERP system that will have drawbacks if the implementation process did not manage correctly, if an organization that required a successful implementation, top management should have a plan ahead that consist of the time consuming, the implementation cost, enough expert consultation on the process and special training provided to their staff.

Friday, October 25, 2019

Saving Private Ryan Critique :: essays research papers

June 6th 1944 is known as the day that turned the tides of World War II. Allied troops both Para dropped and landed on French occupied territory via the English Channel. For Captain John Miller, the beach was enough, but after only three short days of recovery, Miller and his squad of men are sent in search of what has become a very important soldier. Receiving his orders from the â€Å"very top†, Miller and his men set out in search of a James Francis Ryan from Iowa. Along the way, Germans kill two of Miller’s men, provoking the question, â€Å"How many men are worth one man’s life?† As the movie progresses, Captain Miller’s team finally finds Private Ryan, the man they were sent to save. John explains to him that all three of his brothers were killed in action, and as a result of this, James Ryan, the last surviving brother of the Ryan family, is ordered to be returned home so that he may carry on the family name.   Ã‚  Ã‚  Ã‚  Ã‚  However the conflict arises when James is reluctant to leave and is determined to stay with â€Å"the only brothers he has left†, in order to defend a strategic bridge who’s defense is vital in determining the immediate tide of the war. Again, Captain Miller, after already loosing two of his men, decides that Ryan and his fellow soldiers cannot hold the point on their own, and that he and his men will aid the already weakened defenders in hopes of not only defending the bridge from the Germans, but also to save Private Ryan from what would other-wise be his inevitable death.   Ã‚  Ã‚  Ã‚  Ã‚  After hasty preparations and decisive planning, the French ghost town previously torn apart by war, erupts to life once again with the sounds of conflict. The town of Rommel is slowly but surely being overtaken by the Germans, their numbers too great for Miller’s men to fend off. On top of that, Captain Miller’s squad is diminishing by the minute and all hope seems lost. John gives the order to fall back to the predetermined point of retreat called â€Å"the Alamo†. This is the point of no return, and their last resort is to blow the bridge in order to prevent the Germans from gaining a strategic stronghold in the region. With bullets whizzing by and ricocheting in every direction, Captain Miller stands up, thus revealing himself to enemy fire, and moves to get the device needed to trigger the bridge to explode.

Thursday, October 24, 2019

Mensa Strategy Essay

A five-year strategic plan Mensa has been engaged with the various businesses, which include; packaging, forest products, energy and financial services businesses. There is a lot of change on multiple levels of the company which is necessary for Mensa to achieve profitability. This strategic plan will provide the correct direction to the business to achieve this goal. Mensa will need to implement a variety of different techniques in order to become a successful growing business. Without the changes outlined in this strategic plan, the company faces significant financial distress. Mensa’s Financial Services Business This business provides insurance, mortgage loan, real state financial services and consultancy services to its customers. It was not a huge business but the management had done a good job with cash flow and profitability for the size of the business. They had proven their know how by selecting target markets and avoiding any serious head-to-head competition with competitors, this helped in creating a bright outlook for this section of Mensa’s business. Therefore, it will be better for the firm to expand this business. I recommend increasing the size of the operation. In order to be able to increase the sales and returns within this sector, there needs to be capital investment. I agree with the outlook, the firm should invest $250,000,000 initially and could increase it to $300,000,000 in the following 5-7 years, with a decrease to $100,000,000 a year at that time. This will generate $200 million to $300 million for the business, at the end of the investment period. Although this will be a lot of upfront investment, the huge increase in profitability will be worth the money spent. Increasing the size of this sector of the business is a good move for the company, which will provide them with a significant amount of returns. Mensa’s Energy Business Mensa energy division deals with the exploration, development and production of the oil and gas. Acquisition of EasyGas Energy was beneficial to the firm, as it was the sole supplier of natural gas to Florida. This business has strong position in some segments; the demand for oil and gas would be increased by next years, annual prices for oil and gas will also increase.  The consultant felt that demand and supply picture is increasing and would be favorable for those firms that had developed the business earlier. However, according to the consultant, it would not be favorable to invest more in exploration and production, so Mensa should expand this business through intensification strategy. As the production would peak from 2002 to 2010, they advised that their existing reserves and the land they own would only increase in value over time, even though Mensa could never grow to be competitive within this industry due to the size of their existing competitors. The Florida pipeline in this sector is a significant tool for improvement in profits, as the cash flow for this business was estimated to increase $100million to $300million in year 5. For exploration and production division, if divestment strategy is followed then the division could be sold for $1,560,000,000 at present and it will be increased up to $2,000,000,000 within 5 to 6 years. The profits would be increased by 8-10%, with a focus on building supplies of both oil and gas. Mensa’s packaging business Mensa’s packaging business had three major markets; Food and Beverage, Specialty Packaging, and International. This sector was economically sensitive, as it was difficult to build any competitive advantage. This packaging business would be very expensive as customers’ required new technologies that led to higher charges while customers create serious pressure to reduce prices, and Mensa’s technology was already outdated. The consultant also felt that profitability would decline over the next several years in the packaging division, and would be negative $100,000,000 in year 6 and declining by 20% each year thereafter. With this being said, it is better to shut down this business. It would bring about $1,200,000,000 which is approximately 70% of book value. In this business, the potential for improvement was very low, due to the high customer demands and the fact that there wasn’t much the Mensa could do to gain a competitive advantage. Given that this is t he case, it is in Mensa’s best interest to sell off the packaging portion of its company to save itself from future negative cash flows. Mensa’s forest product division The forest product division of the Mensa has suffered poor preventive  maintenance practices and inadequate training of the employees; this had a negative impact on production. The forest production division contains two plants, the paperboard and the timber plant. In the paperboard division, Mensa’s competitors were building new plants that would produce higher quality products at a lower cost. This caused to decline in profitability and along with return on investment. The cash flows for this sector would go negative for next six years. Consultants felt that the range for negative cash flows would be $100,000,000 to $125,000,000. They also valued the company at $600,000,000 if it were to be sold today. In the timber plant, there was low level of price fluctuations due to the nine holdings which Mensa owned. This is a valuable asset for them. Although the business had competitors in a large number and faced tough competition, there were chances to increase profits. The value of assets would increase by 20% over the next six years and then by 60% in the following ten years. As the firm has a good amount of holdings within this sector, which helps them resist large fluctuations in costs, it would be a good business move for them to remain within this sector at least as a timber holder. In order to continue to be successful at either plant, Mensa would need to increase employee training and maintenance standards, to reduce the negative impact on production. Recommendations I recommend that Mensa utilizes a variety of strategies to help increase profitability. First of all, they need to expand their financial services division as this will generate large amounts of profits. This profitability created, will be used to invest in other divisions within Mensa. The energy sector of the company, will expand the Florida pipeline as this is a low investment dollar figure for the company, and has huge returns that will continue to increase over time as gas prices increase. This sector should also stop investment in exploration and production as it will create large negative cash flows for approximately the first nine years. The packaging business is possibly the most detrimental division at Mensa. It has faced multiple problems and has negative cash flows, with this being said it is in Mensa’s best interest to dissolve this portion of the company. Forest product business includes different products and there is a need to apply stability strategy so to improve functional performance. There is a lot of  training that needs to be conducted within this sector to increase production and therefore profitability.

Wednesday, October 23, 2019

Understanding the Proposed Benefits of Free Trade

This theory, known as import substitution industrialization, is largely considered ineffective for currently developing nations. 3] Disadvantages of tariffs[edit] The pink regions are the net loss to society caused by the existence of the tariff. The chart at the right analyzes the effect of the imposition of an import tariff on some imaginary good. Prior to the tariff, the price of the good in the world market (and hence in the domestic market) is Pworld. The tariff increases the domestic price to Ptariff. The higher price causes domestic production to increase from QSI to QS2 and causes domestic consumption to decline from QCI to This has three main effects on societal welfare.Consumers are made worse off because the consumer urplus (green region) becomes smaller. Producers are better off because the producer surplus (yellow region) is made larger. The government also has additional tax revenue (blue region). However, the loss to consumers is greater than the gains by producers and the government. The magnitude of this societal loss is shown by the two pink triangles. Removing the tariff and having free trade would be a net gain for An almost identical analysis of this tariff from the perspective of a net producing country yields parallel results.From that country's perspective, the ariff leaves producers worse off and consumers better off, but the net loss to producers is larger than the benefit to consumers (there is no tax revenue in this analysis, export tariffs, import quotas, and export quotas all yield nearly identical results. [l] Sometimes consumers are better off and producers worse off, and sometimes consumers are worse off and producers are better off, but the imposition of trade restrictions causes a net loss to society because the losses from trade restrictions are larger than the gains from trade restrictions.Free trade creates inners and losers, but theory and empirical evidence show that the size of the winnings from free trade are larger tha n the losses. [l] Trade diversion[edit] According to mainstream economic theory, the selective application of free trade agreements to some countries and tariffs on others can lead to economic inefficiency through the process of trade diversion. It is economically efficient for a good to be produced by the country which is the lowest cost producer, but this does not always take place if a high cost producer has a free trade agreement while the low cost roducer faces a high tariff.Applying free trade to the high cost producer (and not the low cost producer as well) can lead to trade diversion and a net economic loss. This is why many economists place such high importance on negotiations for global tariff reductions, such as the Doha Round. [l] Opinion of economists[edit] The literature analysing the economics of free trade is extremely rich with extensive work having been done on the theoretical and empirical effects.Though it creates winners and losers, the broad consensus among eco nomists is that free trade is a arge and unambiguous net gain for society. [6][7] In a 2006 survey of American economists (83 responders), â€Å"87. 5% agree that the U. S. should eliminate remaining tariffs and other barriers to trade† and â€Å"90. 1% disagree with the suggestion that the U. S. should restrict employers from outsourcing work to foreign countries. â€Å"[8] Quoting Harvard economics professor N.Gregory Mankiw, â€Å"Few propositions command as much consensus among professional economists as that open world trade increases economic growth and raises living standards. â€Å"[9] Nonetheless, uoting Professor Peter Soderbaum of Malardalen University, Sweden, â€Å"This neoclassical trade theory focuses on one dimension, i. e. , the price at which a commodity can be delivered and is extremely narrow in cutting off a large number of other considerations about impacts on employment in different parts of the world, about environmental impacts and on culture. [1 0] Most economists would agree that although increasing returns to scale might mean that certain industry could settle in a geographical area without any strong economic reason derived from comparative dvantage, this is not a reason to argue against free trade because the absolute level of output enjoyed by both â€Å"winner† and â€Å"loser† will increase with the â€Å"winner† gaining more than the â€Å"loser† but both gaining more than before in an absolute level.In the classic text An Inquiry into the Nature and Causes of the Wealth of Nations (Wealth of Nations), namely, in the passage â€Å"Of Restraints upon the Importation from Foreign Countries of such Goods as can be Produced at Home† economist Adam Smith describes reasons for allowing free trade.

Tuesday, October 22, 2019

The Death Penalty Debate

The Death Penalty Debate Introduction:Capital punishment, or the execution of a person by the state as punishment for a crime, has traditionally played a major role in society's criminal justice system. However since the later half of 20th century, most countries in the world have abolished the death penalty completely or in practice.Capital punishment is mainly a communal ethical issue, as there are at least two viewpoints and it is the concern of the wider community and organizations. Aspects of social justice, equality, individual rights and freedom and general welfare of various stakeholders, mainly the criminal, are also embedded in the debate, confirming the community principle it entails. This issue of moral concern also contains aspects of personal ethics, because of the cultural attitudes values and beliefs that influence our viewpoint on it.History:Although most societies have different beliefs about punishment depending on their beliefs, in the middle ages, a life could depend upon the whim of a k ing.An ad from the Ecologist Green Party in Mexico pro...In Australia, during the initial years of colonisation, our criminal justice system replicated that of the British. This meant that the death penalty was available for trivial crimes such as burglary, sheep stealing, forgery and sexual assaults. The death penalty was legal until 1985, with Queensland as the first state to abolish it, our last hanging in September 1913. According to the Death Penalty Abolition Act of 1973, no states or territories in Australia can prescribe the death penalty, which makes life imprisonment the most severe sanction available.As of 2008, 112 countries have abolished the death penalty with only 83 countries retaining it. There are only four countries which have reintroduced the death penalty - Nepal, Philippines, Gambia and PNG. However, since violent crimes are not fit to live in a civilized society, the debate of capital punishment is a controversial and ongoing...

Monday, October 21, 2019

To investigate and understand the relationship between the kinetic energy and stopping distance of a toy car Essay Example

To investigate and understand the relationship between the  kinetic energy and stopping distance of a toy car Essay Example To investigate and understand the relationship between the  kinetic energy and stopping distance of a toy car Essay To investigate and understand the relationship between the  kinetic energy and stopping distance of a toy car Essay I predict that the when the vehicle is tested at 10 books high there will be a greater amount of gravitational potential energy than at 5 books high, which will be converted into kinetic energy when the car is released; giving the car a longer stopping distance.I think the cars at 10 books high will travel further. I think that the times taken for the cars to stop at both heights will be similar but in general the 5 books will take longer time to stop. I think that the heaviest car will travel the furthest distance.Fair Test:I will make my test fair by:* Instead of trying to push the cars from their stationary positions, I will place them all onto the ramp and let them go, so that no cars have an unfair head start.* Also I will make sure that the starting positions of all of the cars is the same and this will be done by marking a starting line on the ramps.* By measuring the height and angle of 5 books and 10 books so that when continuing the experiment no car would have an advantage * By using the same ramp to keep consistencyMethod:1. Collect equipment and assemble as shown in diagram.2. Choose 5 books to put under ramp3. Get a toy car and weigh it4. Release car from the top of the ramp5. Use a stopwatch to time the how long it takes the car to stop6. Measure the length travelled by the toy car7. Repeat Steps 3-5 twice more8. Repeat Steps 3-6 with 10 books underneath the ramp9. Repeat Steps 3-7 using another car10. Repeat Steps 3-8 using a third car11. Record results12. Pack upResults:Length (metres)Time (secs)Weight (grams)Red Car5 books high1st1.964:8434.52nd1.834:973rd1.884:4010 books high1st2.954:752nd2.874:543rd2.064:60Blue Car10 books high1st2.153:6540.32nd2.173:623rd2.304:285 books high1st1.774:652nd1.714:813rd1.524:79Yellow Car10 books high1st2.533:9252.92nd2.204:123rd2.003:495 books high1st1.584:492nd1.634:743rd1.413:90ObservationsFrom this experiment I have observed that more the amount of gravitational potential energy there is then when converted i nto kinetic energy and the car is released there is a longer stopping distance.The cars molecules have very weak bonds with other molecules. When the two surfaces come close together, the forces make them act as if they are slightly sticky, and this will also slow down the rolling movement by acting as a brake. Inertia is the thing that makes it difficult to make a big mass start to move or stop it once it is moving. If the car is stationary then you have to use a force to overcome its inertia and get it to move. If the car is moving then you have to use a force to overcome its inertia and stop it moving.Conclusion:I conclude that the relationship between the stopping distance and kinetic energy is that the more of the kinetic energy that there is, the longer the stopping distance.The fastest car was the yellow car on all three attempts. The yellow car was also our heaviest car. The greater the mass, the larger the acceleration needed to slow it down. As the force of friction is not increasing all that much in proportion to the increased mass, the more mass an object has, the longer it will take to decelerate and the longer its braking distance will be.There are 2 sorts of friction. These are static and dynamic friction in order for the cars to move they had to overcome both of these.