Thursday, December 26, 2019

Descriptive Analysis Prescriptive Analytics - 1218 Words

Prescriptive analytics provides the instruction of what to do – and—just as importantly – —what not to do when analytical models are deployed into production environments. Defined as decisions, they are applied to scenarios where there are too many options, variables, constraints, and data for a person to evaluate without assistance from technology. These prescriptive decisions are presented to the front-line worker – —providing the answer they seek, and accounting for the detailed aspects of the scenario that they find themselves in. For example, call center personnel often rely on prescriptive analytics to know the appropriate options, amount, and under what conditions, a prospective customer can be extended varying levels of credit. Prescriptive analytics also provides organizations with the ability to automate actions, based on these codified decisions. Every organization has simple, day-to-day decisions that occur hundreds to thousands of times (or more), and which that don’t have to require human intervention. For example, the identification and placement of a targeted advertisement based on a web shopper’s session activity is popular in the retail industry. In such cases, prescriptive analytics is used to ingest, define, and take the optimal action (for examplee.g., place the most relevant ad) based on scenario conditions (in our example, what has been viewed and clicked on during the session). What is optimal, for the purposes of this paper, is defined as anShow MoreRelatedPrescriptive Analysis : Moving Beyond Predictive Analysis Essay1196 Words   |  5 PagesPrescriptive Analysis – Moving beyond Predictive Analysis Big Data is becoming more meaningful with the ever more powerful data technologies, which enable us to derive insights from the data and help us make decisions. Big Data also creates new courses and professional fields such as the data science and data scientist, which are aimed at analyzing the ever growing volume of data. Some might think this exaggerated because data analysis, after all, not a new invention. However, we might all agreeRead MorePrescriptive Analytics : Descriptive Analytics1262 Words   |  6 Pages Prescriptive Analytics Prescriptive Analytics has been hailed as the final piece of the business analytics (BA) puzzle. It starts with descriptive analytics - describing what HAS happened and why; next is predictive analytics - forecasting what MIGHT happen; Prescriptive Analytics aims to offer insight into what ACTIONS to take next, suggesting the best course of action among available choices. If your organization has yet to formulate a plan to utilize Prescriptive Analytics in your businessRead MoreGovernment Employees Services Division ( Gesd ) Essay1108 Words   |  5 Pageswarehouse and a decision support/business analytic system called Insight which combines multiple data sources mentioned above into one reporting system so that users can easily retrieve data and perform strategic reporting. Insight Benefits Insight is a user-friendly environment and it offers sophisticated reporting and business intelligence. It contains integrated data and users are able to view data in a consolidated format. This provides flexible analytics to drive strategic business decisionsRead MoreThe Three Levels Of Analytics, Descriptive, Predictive, And Prescriptive1707 Words   |  7 Pageslevels of Analytics (Descriptive, Predictive, and Prescriptive). Give a brief example of how they might be used to solve business decisions. Descriptive: Descriptive Analytics, probably the most common type of analytics, is the process of describing and evaluating the historical data and recognizing patterns from samples. It serves as a foundation for more advanced analytics. An example of Descriptive Analytics would be discovering and reporting trends. Predictive: Predictive analytics uses dataRead MoreData Analytics And Analysis : Data Science1619 Words   |  7 PagesData analytics and analysis are often used in conjunction with one another, and can be applied in variety of situations, enterprises, and domains. Data analytics and analysis often fall under the umbrella of data science, which is the discipline associated with structured and unstructured data [1]. However, there are altering views of what each term represents, as well as how they are interrelated. One source describes analytics as a subset of analysis, with analysis being the larger entity [2].Read MoreLong Distance Information Delivery1695 Words   |  7 Pagesintroduced a permanent paradigm shift in the way we communicate. But the biggest challenge for market participants that seek to glean actionable information from social media is filtering through the â€Å"noise†. This report explores how Big Data analytics offer a new generation of tools for financial services participants in their search to decipher social media’s chatter. One Friday in late March of 2015, just before the stock market close, an options trader made what may may have been his or herRead MoreKey Performance Initiatives And Safety Performance1165 Words   |  5 Pages1. Using an example from your organization (current, past, future, hypothetical, or other) provide a brief description of an organization and business scenario where you could use analytics to solve a business problem. The organization where I work is in the construction industry. We are involved in projects from cradle to grave. One of our key performance initiatives is safety. Safety performance directly impacts the company’s PL, program and project performance, and can dramatically effect employeeRead MoreChapter 17 : A Theme Park1337 Words   |  6 PagesChapter 17 is essentially all about â€Å"Business Analytics†, and what it comprises of are, are six specific segments. This chapter opens up with a brief story about a theme park, named WaldoLands. The theme park uses the characters from the Waldowood stories as their mainstay theme as well as overall design. However, a note of interest is that in their last major tourist season, they encountered issues like the breakdowns of rides, and poor customer service with respect to taking too much time to serveRead MoreEssay On Business Analytics876 Words   |  4 PagesApplication of Business Analytics An increasing amount of businesses are exploring this new concept of analytics. In today’s tech-savvy era, the use of analytics can be seen as a necessity rather than a competitive advantage. More companies are realizing the benefits that come with the use of analytics within the business environment. Like anything else, there are both pros and cons that come with this approach. However, the benefits far outweigh the negatives. Business analytics are the future of theRead MoreBig Data And Analytics Analysis1316 Words   |  6 Pages BIG DATA AND ANALYTICS: The emergence of new technologies, applications and network systems makes it hard to run the current business models and huge data types, and thus emerged various types of analytic tools like Big Data, which make this work easier by way of proper organization of data. Big Data is all about analyzing different forms of data (Structured, Semi-structured and Un-structured) and it is not about the procedure, creation or consumption of data. Definition of Big

Wednesday, December 18, 2019

The Patriot Act Of 2001 - 782 Words

Terrorism Act of 2001†, which was a complete violation of citizens’ civil liberties. The Patriot Act increases the discretionary power of federal agents to collect information about individuals, to search their homes, to inspect their reading habits and their Internet queries, to review their credit reports, to conduct wiretaps without warrants, to overhear lawyer-client telephone conversations without court orders, and to reduce judicial supervision and to spy on domestic organizations and advocacy groups (Schlesinger 2004, xviii). This act was passed as quickly as possible, with flying colors through the senate and the house. Bush was bypassing all federal laws in order to spy on the citizens of the US, and to have complete control over what was said and done within the country. He was extending his powers as an executive of this country to violate the rights we have as citizens – to have court orders and warrants when our phones are being tapped and our record s looked through. It violates the first, fourth, and the fifth amendments in the Constitution. Similarly to Nixon’s presidency, this changed American society because it caused people to seriously question the motives and the actions of the government, as well as divide the country racially. Furthermore, Bush’s alterations to the extension of the executive branch were so expansive and so obvious to the public that many people wondered if the government was getting too out of control and was actually damaging toShow MoreRelatedThe Patriot Act Of 2001 Essay1224 Words   |  5 Pages One beautiful morning in September 2001 many people went about their day like they have before. Some off to work, or traveling for business, or to visit family, and in a blink of an eye our lives in America changed forever. We were attacked, on our own soil, not once, but four times. That fourth plane didn’t make it to its destination, thanks to the brave souls aboard that sacrificed their lives to save others. On that fateful day 2,753(NYmag) families would never be the same, as well as theRead MoreUsa Patriot Act Of 2001917 Words   |  4 PagesUSA Patriot Act of 2001 In 2001, George W. Bush signed a law to provided tools to catch and prevent terrorism. It was called the USA Patriot Act of 2001. It was George W. Bush’s response to the terrorist attack that took place in September 11, 2001 in New York and Pentagon. The Law ensured security and safety for the citizens but it also violated individual right. The law took a lot of criticism because it violated constitutional right, and it created problems between individual right perspectiveRead MoreThe Act Of 2001 ( Usa Patriot Act, Or Usapa )1475 Words   |  6 PagesAfter the 2001 September 11th attacks on the world trade center the nations homeland security policies had to be reinforced. The awkwardly titled so as to unite and Strengthening America Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act, or USAPA) presented a plenty of administrative changes which altogether expanded the reconnaissance and investigative forces of law authorizati on organizations in the United States. The Act did not, in any caseRead MoreEssay on 2001 USA Patriot Act is Unconstitutional and Ineffective2111 Words   |  9 Pages  Ã‚  Ã‚  Ã‚  Ã‚  In the aftermath of the September 11, 2001 terrorist attacks US Congress passed legislation known as the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 commonly known as the USA Patriot Act. This paper will attempt to prove that not only is the USA Patriot Act unconstitutional but many of its provisions do nothing at all to protect Americans from the dangers of terrorism. While this act made legislative changes that increasedRead MoreThe USA PATRIOT Act of 2001: Need for National Security vs. Protection of Civil Liberties1247 Words   |  5 PagesWorld Trade Center, Pentagon, as well as the 2001 anthrax scares, Congress proposed the USA PATRIOT Act. Supporters of the Act cite the importance and immeasurable need for greater protection in terms of national security, which is the government’s responsibility first and foremost to protect its citizens from enemies foreign and domestic. However, for every proponent there is an equally passionate opponent who partially believe not only does the Act impede on civil liberties and individual rightsRead MoreImpact of the Usa Patriot Act on Local Law Enforcement1282 Words   |  6 PagesUSA Patriot Act on Local Law Enforcement Teddilane Turner PSF8200 Advanced Research in Public Safety Issues, Theory, and Concepts This paper presents the topic selected for the final Public Safety Case Analysis Project, an overview of the USA Patriot Act, its impact on local law enforcement, and the potential for net widening. Congress reacted to the violation to our country on September 11, 2001 by passing the USA Patriot Act into law on October 26, 2001. (USA Patriot Act, 2001)Read MorePrison1287 Words   |  6 PagesUSA Patriot Act (2001) University of phoenix Legal issues in justice and security AJS 522 Kim Tandy July 15, 2013 USA Patriot Act (2001) On September 11, 2001 19 Al-Queda members attacked New York and Washington D.C. by hijacking four passenger airliners. Two of the airplanes American Airlines Flight 11 and United Airlines 175 were crashed into the north and south towers of the World Trade Centers in New York City. American Airlines Flight 77 crashed into the Pentagon which collapsed theRead MoreThe United States Patriot Act923 Words   |  4 PagesSeptember 11, 2001, president at the time George W. Bush enacted the USA Patriot Act. George bush has been quoted Stating â€Å"Terrorism against our nation will not stand† (Jones 2) a message which was hit home by the enactment of the USA Patriot Act. The Patriot Act gives law enforcement agencies increased powers enabling them to apprehend terrorist. The USA Patriot Act was enacted by congress on October 26, 2001, with the idea that it would help a crippled nation combat terrorism. The act of terrorismRead MorePros and Cons on the Patriot Act Essay730 Words   |   3 PagesUSA Patriot Act This Act may be cited as the Uniting and Strengthening America Act by providing appropriate tools required to intercept and obstruct terrorism. President Bush signed the Patriot Act on October 29, 2001. It passed and with no debate voted on; many members of congress did not fully read the act. Due to the anthrax scare many Congressman did not have access to their offices. Attorney General John Ashcroft silenced any debate by warning that anyone who contested the Act would beRead More The Patriot Act Essay1684 Words   |  7 PagesThe Patriot Act After the terrorist attacks of September 11th, 2001 our country underwent a change that has drastically affected the fundamental values that our founding fathers instilled in this country. Since that tragic day in September the aftermath of the attacks has started to implicate our Civil Liberties that in this country we hold so dear. Just 45 days after the September 11 attacks, with virtually no debate, Congress passed the USA Patriot Act on October 5th, 2001. This act expanded

Tuesday, December 10, 2019

Sociological Methodology in Qualitative Research †MyAssignmenthelp

Question: Discuss about the Sociological Methodology in Qualitative Research. Answer: Introduction: Qualitative research refers to a kind of research which collects and engaged with the non-numerical information and that seeks to interpret meaning from that information that helps us to comprehend social life through the investigation of focused populaces or places. Qualitative research is proposed to reveal a planned focus on gathering degree of direct and the acknowledgments that drive it with the reference to particular point or issues. The qualitative research utilizes the depth investigations of small gatherings of individuals. This essay provides a sociological methodological approach to qualitative research by defining the various factors of sociological methodology in order to investigate the utilization of activity inquires about as a system to advance the social change. The essay also mentions the assumptions of sociological methodology and the strengths of the approach of the methodology. In the present scenario, qualitative sociology looks into corporate an assortment of particular methods for gathering information, extending from life history meetings to guide perception of social collaboration to inserted member perception. According to Cammarota Fine (2010), the historical background of sociological methodology has formed into two diverse particular scholarly controls. Recorded information was utilized and is using today in basically these three ways. The first is examining a hypothesis through a parallel examination. In order to compare with the regular science originations of laws and to take a gander at or apply different recorded material where you accumulate your assets keeping in mind the end goal to demonstrate the hypothesis that is connected or then again sociologists for the parallel examination hypothesis could apply the hypothesis to specific instances of examination however in an alternate modalities of an all the more broadly utilized process. The second hypothesis that sociologists primarily utilize by applying and differentiating certain occasions or strategies. Broke down by their particular or what makes them in novel nature of a piece there are certain occasions utilized by the huma nist for relative information which can be differentiated and analyzed. For interpretive sociologists, it is extremely basic for them to utilize the "Verstehen" convention. Thus, the third way sociologists ordinarily relate is by investigating the causalities from a large scale perspective (Chenail, 2011). This is Mill's strategy which is a guideline of distinction which states that in a case with impact and cause give it stood out a case from impact and cause missing and second rule of understanding the cases with same impacts are looked at as far as their in a perfect world indistinguishable causes. There is an essential open deliberation on the handiness of Mill's strategy for sociological research which identifies with the way that chronicled investigate is frequently in light of just a couple of cases and that numerous sociological hypotheses are probabilistic, not deterministic. In the present today, authentic human science is measured by a conjunction of inquiries that are ri ch in detail. According to Eriksson Kovalainen (2015), the sociological methodology is the main American Sociological Association periodical distribution committed completely to inquire about techniques. It is a summary of new and now and then questionable advances in sociology philosophy. Commitments originate from assorted regions and have something new and helpful and in some cases shocking in order to say in regards to an extensive variety of methodological points. The sociological methodology looks for subjective and quantitative commitments that address the full scope of methodological issues defined by experimental research in the sociologies, including conceptualization, information examination, information gathering, estimation, demonstrating and inquire about the outline. The diary gives a gathering to drawing in the philosophical issues that support sociological research (Fine, 2012). Papers distributed in sociological methodology are unique methodological commitments in cluding new methodological advancements, audits or delineations of late improvements that give new methodological bits of knowledge and basic evaluative dialogs of research practices and conventions. Sociological methodology supports the incorporation of utilizations to genuine sociological information. The sociological methodology is distributed yearly as an altered and hardbound book. According to Gioia et al. (2013), the main assumptions of the sociological methodology is that it is social research depends on rationale experimental perceptions. The social research included the connection amongst thoughts and confirmation. Thoughts enable the social specialist to understand confirmation and analyze by using the verification to expand, reevaluate and test the musings. Social research attempts keeping in mind the end goal to make or favor theory through information accumulation and data examination. The main objective of this investigation is to give depiction, clarification, and expectation. Sociological methodology should never lead or to be stirred up with the thinking or conviction. Social research intends to find social delineations of typicality in social life and more often than not manages social gatherings (Glaser, 2017). Social research can be separated into unadulterated research and associated examine. Unadulterated research has no application on certifi able living however associated explore attempts to affect this present reality. The suspicions of philosophy express that there are no laws in human science that parallel the laws in customary science. A law in human science is a boundless theory about a class of substances. The truth is a watched ponder and observation which suggests that it has been seen, heard or by and large experienced by the investigator. An exploration is a proficient illumination for the recognitions that relate to a particular part of social life. As indicated by Kemmis et al. (2014), thoughts are the basic building pieces of hypothesis and are interesting segments speaking to classes of the phenomenon. Hypothesizes are fundamental statements thought to be valid. Theories are determined assumptions about the actual reality which are got from the suggestions. Social research includes testing these speculations in order to check the whether they are valid or not. Social research includes making theories, oper ationalization, and perception (Trotter, 2012). Social research is composed in the various languages of variables such as speculations depict sensible connections between factors. Factors are coherent courses of action of properties with people being the transporters of those elements like sexual introduction can be variable with two qualities male and female. Elements are furthermore isolated into free factors that affect the alluring elements which analysts are endeavoring to elucidate. For instance, in an examination of how particular units of a solution are related to the reality of appearances of a disorder which is a measure of the earnestness of the signs of the affliction is a denied variable and the organization of the medicine in decided units is the free factor. Specialists will dissect the particular estimations of the dependent variable and endeavor to reach determinations (Kolb, 2012). According to Lewis (2015), the next part of the essay describes the critique strengths of the sociological approach investigates the qualities viewpoint by breaking down its philosophical roots, its middle characteristics, and its limitations. The social approach prescribes that the qualities perspective is upheld by a mix of Aristotelianism, humanistic autonomy, and communitarianism. The exposition includes the joint efforts between the qualities perspective and contemporary neoliberalism and prescribes the need to back the arrangement to stray pieces to achieve some partition from the harsher parts of welfare change system which impact most spaces of social work rehearse (Lindlof Taylor, 2011). Social methodology closes with a few proposals in the matter of how the confinements of the qualities point of view may be tended to keeping in mind the end goal to devise an entire hypothesis for social work rehearses. As per, the solid perspective in social work has its philosophical root s in Aristotle's teleological hypothesis of human prospering or eudaimonia. Eudaimonism holds that people should attempt to accomplish their normal potential through the action of their capacities or more all, their reason and judgment. It grounds ethics in human intuition and organizations human ?ourishing the following the standards. It is simply by carrying on with an idealistic life that people can understand their real nature. Consequently, esteems exist in light of the way that of the necessities and essentials of people. It is a humanistic hypothesis that rejects moral quality can be clarified and kept up by a system of rules and commitments or as far as results or augmenting the great or it might be it depends on the conviction that each and every individual has characteristic breaking points and an exemplification, or etching which drives them toward their standard end point the states of their own ?ourishing through use of their reason and natural limits (Marshall Rossman , 2014). Aristotle and the qualities point of view give pride of place to thoughts of opportunity, confidence, and obligation. Human ?ourishing eudaimonia simply happens in this way of solitary choice and movement. The quality qualities perspective merges these central Aristotelian thoughts with a Kantian deontological feeling of duty and commitment to acknowledge potential through particularly mulled over lead. The individual's capacity or self-acknowledgment framed the introduction of Carl Rogers' existential humanistic, client centered way to deal with psychotherapy. Rogers worked from a qualities perspective in spite of the way that not saw in that limit at the time families in the public eye viewing people as distinctively awesome or sound or in any occasion which is not frightful or debilitated. For Rogers, mental prosperity is the conventional bearing of life and useless conduct, culpability, and other human issues are bendings of the basic human affinity toward dynamic chang e. Steady with utilitarianism, Rogers' speculation depends on a singular life compel or finishing inclination which is an inalienable motivation acquaint in every life shape with make to its most extraordinary potential. It is not just an issue of the human survival nature yet an innate attempting to make the most flawlessly awesome of quality. As indicated by Mertens (2014), all living things, as needs be of transformative strategies have an organismic regarding structure that engages them to choose and ventilating access what is beneficial for them. Among these desirables are certain regard, Rogers' total term or treasure, reverence, affirmation, a?ection, consideration, nurturance and constructive dignity or then again self-respect, self-esteem, and a constructive self-picture without which individuals feel defenseless and futile. The huge purpose of Rogers are non-mandate psycho accommodating methodology is his confidence in the individual's capacity to deal beneficially with is sues inside the setting of a sheltered and supporting relationship where the guide displays affirmation and useful regard of our clients and their ability to accept the accountability of their life. Rather than concentrate on behavioral change simply like the method for the transcendent behaviorist perspective, Rogers underlined the importance of the customer expert relationship in his individual concentrated approach which depends on the middle states of warmth, sympathy and legitimacy, which cultivated trust and enabled clients to recognize and rehearse their maximum capacity (Vaismoradi et al., 2013). The humanistic approach was for the most part gotten in social work. Regardless, this naturalistic hypothesis of person's inherent limits and drive toward human ?ourishing confined from its moral home which could successfully give off an impression of being strikingly perfect with contemporary and the third way that is neoliberal autonomy and the moving of obligation onto individual s and families inside the revamped welfare state. This humanistic autonomy, the second philosophical segment of the qualities perspective which is bolstered by communitarians is its third column (Punch, 2013). The last part of this essay explains the criticism on social learning theory. Sociological feedback is abstract feedback coordinated to comprehension or setting the writing in its bigger social setting. According to Smith, (2015), it classified the scholarly systems that are used to talk keeping in mind the end goal to social forms through a sociological procedure. Sociological feedback investigates both how the social capacities in writing and how writing functions in the public point of view. This type of artistic feedback was presented by Kenneth Burke, a twentieth-century abstract and basic scholar whose article "Writing as Equipment for Living" layouts the determination and hugeness of such an evaluation. Sociological feedback is impacted by a new criticism, in any case, it includes a sociological component as found with basic theory and considers craftsmanship as a sign of society one that contains analogies and references straightforwardly appropriate to the current society at the season of its creation. As indicated by Kenneth Burke, scholar including writing is key names of circumstances that enable the per user to better understand and pick up a kind of control over societal happenings through crafted by workmanship (Taylor et al., (2015). This criticism complicates the fundamental pattern of new criticism which essentially requires a nearby printed perusing without considering full of feeling reaction or the creator's expectations. While Burke additionally maintains a strategic distance from full of feeling reaction and authorial expectation, he particularly considers bits of craftsmanship and writing as precise impressions of society and societal conduct. He comprehends the path in which these craftsmanships accomplish this to be deliberately utilized through the work and he subsequently recommends the institutionalization of the techniques utilized by the specialists and creators in order to have the capacity to consider show-stoppers inside a soci al setting (Timmermans Tavory, 2012). Conclusion From this essay, it has been concluded that the sociological approach in qualitative research represents the framework in order to understand participants involvement in deriving the meanings from their surroundings and the influences of their behavior. There are various approaches in qualitative research which help the researcher to understand the methods which are based on the research knowledge. This essay also highlights the main assumptions of sociological methodology which shows that social research is based on theory and practices. The other part of the essay critiques strength perspective of the sociological approach to understand the theories of methodology. Finally, the essay explains the criticisms which are related to the sociological methodology. References Cammarota, J., Fine, M. (Eds.). (2010).Revolutionizing education: Youth participatory action research in motion. Routledge. United Kingdom. Chenail, R. J. (2011). Interviewing the investigator: Strategies for addressing instrumentation and researcher bias concerns in qualitative research.The Qualitative Report,16(1), 255. Eriksson, P., Kovalainen, A. (2015).Qualitative methods in business research: A practical guide to social research. Sage. United States. Fine, M. (2012). Youth participatory action research.Keywords in youth studies: Tracing affects, movements, knowledge, 318-324. Gioia, D. A., Corley, K. G., Hamilton, A. L. (2013). Seeking qualitative rigor in inductive research: Notes on the Gioia methodology.Organizational Research Methods,16(1), 15-31. Glaser, B. (2017).Discovery of grounded theory: Strategies for qualitative research. Routledge. United Kingdom. Kemmis, S., McTaggart, R., Nixon, R. (2014). Introducing Critical Participatory Action Research. InThe Action Research Planner(pp. 1-31). Springer. Singapore. Kolb, S. M. (2012). Grounded theory and the constant comparative method: Valid research strategies for educators.Journal of Emerging Trends in Educational Research and Policy Studies,3(1), 83. Lewis, S. (2015). Qualitative inquiry and research design: Choosing among five approaches.Health promotion practice,16(4), 473-475. Lindlof, T. R., Taylor, B. C. (2011).Qualitative communication research methods. Sage. United States. Marshall, C., Rossman, G. B. (2014).Designing qualitative research. Sage publications. United States. Mertens, D. M. (2014).Research and evaluation in education and psychology: Integrating diversity with quantitative, qualitative, and mixed methods. Sage publications. United States. Punch, K. F. (2013).Introduction to social research: Quantitative and qualitative approaches. Sage. United States. Smith, J. A. (Ed.). (2015).Qualitative psychology: A practical guide to research methods. Sage. United States. Taylor, S. J., Bogdan, R., DeVault, M. (2015).Introduction to qualitative research methods: A guidebook and resource. John Wiley Sons. Timmermans, S., Tavory, I. (2012). Theory construction in qualitative research: From grounded theory to abductive analysis.Sociological Theory,30(3), 167-186. Trotter, R. T. (2012). Qualitative research sample design and sample size: Resolving and unresolved issues and inferential imperatives.Preventive medicine,55(5), 398-400. Vaismoradi, M., Turunen, H., Bondas, T. (2013). Content analysis and thematic analysis: Implications for conducting a qualitative descriptive study.Nursing health sciences,15(3), 398-405.

Monday, December 2, 2019

Victorian community Essay Example For Students

Victorian community Essay The spirits appearance in Stave two is also relevant to Scrooge, as it symbolises what he is, was, or will become. Dickens implements this symbolism with the quotation, From its head there sprang a huge bright light. This symbolises the opposite of how Scrooge currently is. The bright light is reminiscent of warmth and enlightenment, which is what Scrooge is hoping to achieve, and opposes what he is currently. The light could also symbolise the fact that the spirit is showing him the way to enlightenment, like a torch. Another relevant factor is that Dickens wrote the spirit as being a strange figure, like a child; yet not so much like a child as an old man. In this quotation, it is of importance that Dickens described the ghost as child like. This is because of the numerous qualities associated with a child, such as delight and unawareness of the future. Because of these qualities, a child is able to live in and enjoy the present, which is a part of being enlightened and achieving full understanding. The quotation also compares the spirit to an old man. This could possibly be a representation of peace, which is associated with many elder people. We will write a custom essay on Victorian community specifically for you for only $16.38 $13.9/page Order now Later in Stave three, Scrooge and the reader meets the Cratchits. There are numerous reasons for Dickens doing this. Firstly, he may have wanted the reader to connect with lower class families. To back up this idea is the quotation A merry Christmas to us all, my dears. God bless us! This reference shows that throughout the stave, the Cratchits are generally jolly and thankful. This would be very useful for getting the reader to connect with the Cratchits. The most relevant section of this quotation is the part where Bob says God bless us. This would have been crucial to get the Victorian community on the side of the Cratchits, due to how extremely religious most people were. This helps to prove that the Cratchits were religious because the quotation hints that they have trust and faith in God. Also, Bob wishing his family a merry Christmas helps to portray the family as warm, which again helps the reader to connect with them. He also may have implemented the meeting to help Scrooge connect with the poorer families. Charles Dickens would have wanted to do this because one of the worst attributes of Scrooges personality was his immense dislike of the poor. This section of Stave three therefore becomes one of the most important parts of the book, because it is here that Scrooges attitude to the poor changes. Mr Dickens showed this when the spirit directed Scrooges earlier words back at him in his reply to whether Tiny Tim will live. If he be like to die, hed better do it, and decrease the surplus population. Scrooge reacts to this by hanging his head and becoming overcome with penitence and grief. This shows that Scrooges attitude to the poor has changed purely because he was curious as to whether Tim would survive. This is strengthened when he shows grief and remorse at the spirits answer. There are various reasons for the spirit to quote Scrooges own words to answer the question. Firstly, it would have had a large impact on Ebenezer, forcing him to realise the extent of his cruelty in lack of enlightenment. It also makes him regretful of his previous actions and attitude, which furthermore helps him to change. At the end of the Stave, the spirit shows him the children want and greed. The two children are described as yellow, meagre, scowling, wolfish and prostate. .ub1d13633663a85929cffae100330b7e5 , .ub1d13633663a85929cffae100330b7e5 .postImageUrl , .ub1d13633663a85929cffae100330b7e5 .centered-text-area { min-height: 80px; position: relative; } .ub1d13633663a85929cffae100330b7e5 , .ub1d13633663a85929cffae100330b7e5:hover , .ub1d13633663a85929cffae100330b7e5:visited , .ub1d13633663a85929cffae100330b7e5:active { border:0!important; } .ub1d13633663a85929cffae100330b7e5 .clearfix:after { content: ""; display: table; clear: both; } .ub1d13633663a85929cffae100330b7e5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub1d13633663a85929cffae100330b7e5:active , .ub1d13633663a85929cffae100330b7e5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub1d13633663a85929cffae100330b7e5 .centered-text-area { width: 100%; position: relative ; } .ub1d13633663a85929cffae100330b7e5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub1d13633663a85929cffae100330b7e5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub1d13633663a85929cffae100330b7e5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub1d13633663a85929cffae100330b7e5:hover .ctaButton { background-color: #34495E!important; } .ub1d13633663a85929cffae100330b7e5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub1d13633663a85929cffae100330b7e5 .ub1d13633663a85929cffae100330b7e5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub1d13633663a85929cffae100330b7e5:after { content: ""; display: block; clear: both; } READ: Divisibility Argument Essay This is an extremely important part of the book, as this is where Scrooge is truly terrified into changing his main flaws. The spirit tells him to beware most of all the boy, for on his brow I see that written which is doom, unless the writing be erased. This frightens Scrooge greatly. His largest problem is that of ignorance, which is what the boy represents. And it is the boy that the spirit says will cause doom. By this he means that it is ignorance that will force Scrooges spirit to wonder the Earth forever, much like Marleys. This is the exact fate Scrooge is trying to avoid, so it is crucial that he avoids ignorance. While the Spirit and Ebenezer discuss the children, the spirit again directs Scrooges words back at him. He answers Are there no prisons? Are there no workhouses? This helps to show that Scrooge has at least slightly changed, because he bothers to ask whether or not the children have any refuge or resource. This shows that he is now beginning to care for other people, and not just himself. This actual quotation is said by the Spirit to make Scrooge horrified at him being so cold, that before he would have denied Children shelter. In Stave three, the Ghost looks very different to that in Stave two. Whereas the first ghost was described as having a childs proportions, The Ghost of Christmas present is said to be a giant. This gain in size from the first ghost could possibly symbolise that the present is more important then the past. Another vital feature of this spirits appearance is how quickly it ages. Its hair was grey. There may be many meanings behind this. Firstly, it could interpreted as a sign that Scrooges life is running out. There is more evidence for this in Stave four. It also could again be seen to symbolise that Scrooge must live in the present. This would make sense as this is one of the things he must do to avoid his fate. There is more evidence for this in the next Stave, which will be analysed later. In the fourth Stave, Scrooge realises the truth about himself, in different ways. Firstly, he realises the true extent of his unpopularity when he dies and no one cares, and those that do care think that its a good thing. When they are discussing the funeral for Scrooge, Dickens writes I dont know of anybody going to it. Suppose we make up a party, and volunteer? Another person replies, I dont mind going if a lunch is provided. The most important thing about this quotation is how Scrooge fails to realise that these people are talking about him. This is a theme throughout the first part of the stave, and shows that he is not yet enlightened. In this actual quotation, the first speaker says that he doesnt know of anybody going to the funeral. This makes Scrooge look extremely unpopular because during his entire lifetime he has had an impact on no one. The second person makes him look even less popular because he says that he will go if a lunch is provided. In saying this he is effectively stating that, to him, lunch is more important than Scrooge. He also still doesnt say that hed like to go, merely that he wouldnt mind going. Eventually Scrooge does realise that the unbothered conversations are about. He tells the Ghost of Christmas to become, Spirit, the case of this unhappy man might be my own. Despite this showing that Scrooge has at least partially realised how unpopular he was, it also demonstrates that he is not yet completely enlightened. This is because he says the dead man might be him, and doesnt say for certain that it is. When he realised that he has died, and died horribly, Scrooges language changes significantly. .uc30b037ab3cce2b81073610795b8bfd3 , .uc30b037ab3cce2b81073610795b8bfd3 .postImageUrl , .uc30b037ab3cce2b81073610795b8bfd3 .centered-text-area { min-height: 80px; position: relative; } .uc30b037ab3cce2b81073610795b8bfd3 , .uc30b037ab3cce2b81073610795b8bfd3:hover , .uc30b037ab3cce2b81073610795b8bfd3:visited , .uc30b037ab3cce2b81073610795b8bfd3:active { border:0!important; } .uc30b037ab3cce2b81073610795b8bfd3 .clearfix:after { content: ""; display: table; clear: both; } .uc30b037ab3cce2b81073610795b8bfd3 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc30b037ab3cce2b81073610795b8bfd3:active , .uc30b037ab3cce2b81073610795b8bfd3:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc30b037ab3cce2b81073610795b8bfd3 .centered-text-area { width: 100%; position: relative ; } .uc30b037ab3cce2b81073610795b8bfd3 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc30b037ab3cce2b81073610795b8bfd3 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc30b037ab3cce2b81073610795b8bfd3 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc30b037ab3cce2b81073610795b8bfd3:hover .ctaButton { background-color: #34495E!important; } .uc30b037ab3cce2b81073610795b8bfd3 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc30b037ab3cce2b81073610795b8bfd3 .uc30b037ab3cce2b81073610795b8bfd3-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc30b037ab3cce2b81073610795b8bfd3:after { content: ""; display: block; clear: both; } READ: The : Parents Of Serial Killers EssayA good example of this change is Good Spirit, your nature intercedes for me, and pities me. When he says that the nature of the spirit intercedes for him, he is saying that the spirits nature pleads for him. In saying this, he is showing that he is no longer scared or intimidated by the ghost, and instead has accepted the fact that what it is doing is on his behalf. This also applies when he gets its attention by calling it good spirit. This is one way that his language has changed. Also, his language has changed in the way that he has become more polite. Before he fully realised it was he who had died he had said to the spirit, Are these the shadows of things that Will be, or the shadows of things that May be? In this reference he does not bother to politely address the spirit before speaking to him. He also does not say please, which he does say with questions after he has seen the grave. This provides a sign that he has gained more respect for others. In the final Stave, Scrooge is fully transformed. He is no longer miserly, and seems exceedingly generous. He tells Bob Cratchit that therefore, Im about to raise your salary, and endeavour to assist your struggling family. Apart from this quotation showing that he now at least partially appreciates the work Bob puts in to his job (to the extent he raises his salary,) this sentence shows that Scrooge is no longer miserly. Firstly, he earlier said that time is money, and here is not only offering money to the Cratchits, he is also offering them his time. This shows that he is not miserly and in more ways then one he is now generous. To go with this, he now is caring for the poor, which helps to show that he is no longer a misanthrope in his actions and attitude. His sense of humour has also been overhauled. He now doesnt make cruel jokes to heighten his opinion of himself, instead he is seen making jokes for the pleasure of other people. An example of this is when the boy delivers the turkey, he exclaims that Why, its impossible to carry that to Camden Town, you must have a cab. Following this he chuckles, which again shows how his attitude has improved. To conclude, Scrooge changed significantly throughout the story. Whereas at the start of the story Ebenezer was a miserly loner, by Stave five he was very different. Instead of being miserly and preferring to keep himself to himself, he instead is very outgoing, trying to help other people in any way he can. Arguably more importantly, he tries to make friends with everyone he meets, and is pleasant to everyone. I think that Dickens had numerous different reasons for writing the novel. Firstly, he may have wanted the more wealthy readers of his book to be aware of how the poor lived, thus urging them to donate to them. He also may have written it to show the evolving society that the most important principles are still family and friends.

Wednesday, November 27, 2019

Biography of Henry Avery, the Most Successful Pirate

Biography of Henry Avery, the Most Successful Pirate Henry â€Å"Long Ben† Avery (c 1659–1696 or 1699) was an English pirate, plying the Atlantic and Indian Oceans and making one big score: the treasure ship of the Grand Mughal of India. After this success, he retired. Little is known for certain of his ultimate fate. Contemporaries believed that Avery took his loot to Madagascar where he set himself up as a king with his own fleet and thousands of men. There also is evidence, however, that he returned to England and died broke. Fast Facts: Henry Avery Known For: Most successful pirateAlso Known As: Long Ben, John AveryBorn: Between 1653 and 1659 in Plymouth, EnglandDied: Perhaps in 1696 or 1699 in Devonshire County, England Early Life Henry Avery was born in or near Plymouth, England, sometime between 1653 and 1659. Some contemporary accounts spell his last name Every, while some references give his first name as John. He soon took to sea,  serving on several merchant vessels as well as ships of war, when England went to war with France in 1688, and a few slave ships. In early 1694, Avery took a position as the first mate aboard the privateer vessel Charles II, then in the employ of the king of Spain. The mostly English crew was extremely unhappy with their poor treatment and they convinced Avery to lead a mutiny, which he did on May 7, 1694. The men renamed the ship the Fancy and turned to piracy, attacking English and Dutch merchantmen off the coast of Africa. About this time, he released a statement declaring that English vessels had nothing to fear from him, as he would attack only foreigners, which clearly wasnt true. Madagascar The Fancy headed to Madagascar, then a lawless land known as a safe haven for pirates and a good place to launch attacks in the Indian Ocean. He restocked the Fancy and had it modified to be swifter under sail. This improved speed began paying dividends immediately, as he was able to overtake a French pirate vessel. After looting it, he welcomed 40 new pirates to his crew. Then he headed north, where other pirates were amassing, hoping to loot the Grand Mughal of Indias treasure fleet as it returned from an annual pilgrimage to Mecca. Indian Treasure Fleet In July 1695, the pirates got lucky: the great treasure fleet sailed into their arms. There were six pirate ships, including the Fancy and Thomas Tews Amity. They first attacked the Fateh Muhammed, the escort ship to the flagship, the Ganj-i-Sawai. The Fateh Muhammed, outgunned by the large pirate fleet, didnt put up much of a fight. There were 50,000 to 60,000 British pounds in treasure aboard the Fateh Muhammed. It was quite a haul, but it didnt go far divided among the crews of six vessels. The pirates were hungry for more. Soon Averys ship caught up with the Ganj-i-Sawai, the powerful flagship of Aurangzeb, the Mughal lord. It was a mighty ship, with 62 cannons and 400 to 500 musketeers, but the prize was too rich to ignore. During the first broadside they damaged the Ganj-i-Sawais main mast and one of the Indian cannons exploded, causing mayhem and confusion on deck. The battle roared on for hours as the pirates boarded the Ganj-i-Sawai. The terrified captain of the Mughal ship ran below decks and hid among the concubines. After a fierce battle, the remaining Indians surrendered. Looting and Torture The survivors were subjected to several days of torture and rape by the victorious pirates. There were many women on board, including a member of the court of the Grand Mughal. Romantic tales of the day say that the beautiful daughter of the Mughal was on board and fell in love with Avery and then ran off to live with him on a remote island, but the reality was probably far more brutal. The haul from the Ganj-i-Sawai was hundreds of thousands of pounds in gold, silver, and jewels, worth tens of millions of dollars today and possibly the richest haul in the history of piracy. Deception and Flight Avery and his men didnt want to share this prize with the other pirates, so they tricked them. They loaded their holds with loot and arranged to meet and divide it, but they took off instead. None of the other pirate captains had a chance of catching up with the speedy Fancy, which headed for the lawless Caribbean. Once they reached New Providence Island, Avery bribed Gov. Nicholas Trott, essentially buying protection for him and his men. The taking of the Indian ships had put a great strain on relations between India and England, however, and once a reward was put out for Avery and his fellow pirates, Trott could no longer protect them. He tipped them off, however, so Avery and most of his 113-man crew got out safely. Only 12 were captured. Averys crew split up. Some went to Charleston, some to Ireland and England, and some remained in the Caribbean. Avery himself vanished from history at this point, although according to Capt. Charles Johnson, one of the best sources of the time (and often thought to be a pseudonym for novelist Daniel Defoe), he returned with much of his loot to England only to be later swindled out of it, dying poor in perhaps 1696 or 1699, maybe in Devonshire County, England. Legacy Avery was a legend during his lifetime and for a while thereafter. He embodied the dream of all pirates to make a huge score and then retire, preferably with an adoring princess and a large pile of loot. The idea that Avery had managed to get away with that booty helped create the so-called Golden Age of Piracy as thousands of poor, abused European seamen tried to follow his example out of their misery. The fact that he supposedly refused to attack English ships (although he did) became part of his legend, giving the story a Robin Hood twist. Books and plays were written about him and his exploits. Many people at the time believed that he had set up a kingdom somewhere- possibly Madagascar- with 40 warships, an army of 15,000 men, a mighty fortress, and coins bearing his face. Capt. Johnsons story is almost certainly closer to the truth. The part of Averys story that can be verified caused great headaches for English diplomats. The Indians were furious and held officers of the British East India Company under arrest for a while. It would take years for the diplomatic furor to die down. Averys haul from the two Mughal ships put him at the top of the earnings list for pirates, at least during his generation. He took in more loot in two years than pirates such as Blackbeard, Captain Kidd, Anne Bonny and Calico Jack Rackham- combined. Its impossible to know the exact design used by Long Ben Avery for his pirate flag. He only captured a dozen or so ships, and no first-hand accounts survive from his crew or victims. The flag most commonly attributed to him is a white skull in profile, wearing a kerchief on a red or black background. Below the skull are two crossed bones. Sources Cordingly, David. Random House Trade Paperbacks, 1996.Defoe, Daniel (writing as Capt. Charles Johnson). A General History of the Pyrates. Edited by Manuel Schonhorn. Dover Publications, 1972/1999.Konstam, Angus. The World Atlas of Pirates. Lyons Press, 2009.Henry Every’s Bloody Pirate Raid, 320 Years Ago. History.com.John Avery: British Pirate. Encyclopedia Britannica.

Saturday, November 23, 2019

Human Resource Bundles

Human Resource Bundles The relationship between organizational performance and human resource management (HRM) practices has been discussed and examined by scholars and business administrators. It is believed that the ability to motivate, train or empower workers can give a company a competitive advantage over other firms.Advertising We will write a custom essay sample on Human Resource Bundles specifically for you for only $16.05 $11/page Learn More One of the issues that are often studied is the impact of the so-called human resource bundles on the business outcomes, namely productivity, profitability or retention of workers. In this case, the term bundles can be understood as a set of aligned and interrelated practices and strategies that are supposed to bring mutually enforcing effects on organizational performance (Ahmad Schroeder 2003, p. 37). This paper is aimed at determining whether this approach leads to superior outcomes. Overall, one can say that such bundles can inde ed have a positive influence on a company provided that managers understand the core values and needs of workers. At first, it is necessary to focus on the theoretical background of HR bundles and the reasons why approach to HR management has become very popular in many organizations. One of the main assumption is that the activities of an HR managers have to be synergistic (Toh, Morgeson, Campion 2008, p. 864). In other words, they have to supplement one another and create an extra value for a company. Scholars provide various examples to support this idea. For instance, companies often develop training programs for their workers so that they could acquire and develop new skills. However, these training programs usually yield better results, if an organization has a knowledge-based pay system (Toh, Morgeson, Campion 2008, p. 864). This system has to account for individual contribution of every worker so that he/she could be more willing to take part in training. This is how sever al HRM practices can reinforce each other.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The second point that scholars make is that HRM practices should reflect organizations context. Managers should take into account such factors as the size of the company, its structure, culture, product, and so forth (Verburg, Hartog, Koopman 2007, p. 186). This is why it is necessary to adapt HRM practices to this context and make them mutually consistent. There is another distinct peculiarity of HRM bundles. A manager, who adopts this approach, should not focus on a single activity. Instead, it is necessary to think about them as a system of related components (Gooderham, Parry, Ringdal 2008, p. 2043). These people should remember that the change in one practice can either increase or decrease the efficiency of other HR activities. So, this approach differs from conventional strategies o f HR managers. Overall, HR bundles have to touch upon such aspects of HR management as recruitment, performance appraisal, compensation, the development of employees’ skills, empowerment of workers, and so forth. These practices should not be viewed as some disjoint elements. More likely, they are supposed to support each other. It is believed that in this way, an organization can yield better results. So, theoretical underpinnings of HR bundles can be accepted. However, business administrators should remember that the bundling of HRM practices can be effective provided that the company can understands the values, goals, and needs of workers. HR bundles should be based on some tested assumptions about the behavior of workers. Provided that this set of policies is poorly designed, its effects can be devastating because a company can design a whole set of policies that disregard the behavior of employees. This is the main risk that human resource managers should consider. At th is point, it is necessary to discuss empirical studies that examine the impacts of using this approach.Advertising We will write a custom essay sample on Human Resource Bundles specifically for you for only $16.05 $11/page Learn More The researchers, who examine the changes brought by HR bundles, focus on such outcomes as the retention of employees, financial performance, relationship with customers, or operational performance (Subramony 2009, p. 745). The meta-analysis carried out by Manesh Subramony indicates that there is a positive relationship between the use of HR bundles and some of important business outcomes. For instance, one can mention motivation-enhancing bundles. They include such practices as linking pay with performance, incentive plans, or improved healthcare benefits (Subramony 2009, p. 746). The companies, which used these bundles, were able to reduce employee turnover (Subramony 2009, p. 753). Additionally, skill-enhancing bundles positi vely affected the performance of workers (Subramony 2009, p. 752). This is one of the examples showing that this strategy can lead to superior results. The main distinction of such companies is that they try to align their policies and orient them toward a certain goal. The management of these organizations does not isolate different practices of HR managers. One can also refer to the research conducted by Eleni Stavrou and Chris Brewster (2009) who examined the impact of different HRM bundles on such aspects of business performance as service quality, profitability, and productivity (p. 191). These authors surveyed the CEOs of 3702 companies (Stavrou Brewster 2009, p. 191). This study examines the role of different bundles that are related to training, performance appraisal, and compensation (Stavrou Brewster 2009, p. 193).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The researchers argue that a combination of strategies can better increase the productivity and retention of workers. In particular, they refer to training, pay-for-performance compensation system, and profit-sharing initiatives (Stavrou Brewster 2009, p. 193). On the whole, this study suggests that the bundle approach proved to be more effective than separate practices of HR managers. The organizations surveyed by Eleni Stavrou and Chris Brewster do not try to isolate HRM initiatives. More likely, they were viewed as a combination of mutually consistent policies. This is the main distinction of this approach. The use of the bundle method can have a positive impact on employees’ attitude toward the company and their commitment to organizational goals. One can mention the research article written by Jill Perry-Smith and Terry Blum (2000) who discuss the influence of the so-called work-family bundles. They can be defined as a set of policies that are designed to improve non-wo rk lives of employees (Perry-Smith Blum 2000, p. 1107). The findings of these authors suggest that workers feel more attached to those companies which try to reconcile organizational goals with personal needs of an employee (Perry-Smith Blum 2000, p. 1114). Normally, these bundles include such practices as flexible schedule programs, leave policies, or reemployment of workers (Perry-Smith Blum 2000, p. 1110). The main goal of these policies is to demonstrate that a company values each employee and wants to retain him/her. Nevertheless, the authors also point out that the positive influence of work-family bundles is much stronger in those firms in which a greater number of women are employed (Perry-Smith Blum 2000, p.1112). Thus, the positive effects of HR bundles depend upon the demographic characteristics of the labor force; in this case, one can speak about gender. On the whole, these examples suggest that the use of bundles can greatly benefit an organization. In most cases, organizations can really produce superior results with by adopting this approach. However, there are some issues that business administrators should not disregard. First of all, the researchers, who did these empirical studies, admit that it is often very difficult to measure the influence of HR bundles on performance. For instance, Manesh Subramony acknowledges that the influence of environmental factors on performance can be very significant and the degree of their influence should also be examined (2009, p. 758). In this regard, one can mention such external factors as the demand of the products or services, the level of unemployment in the country, or the competition faced by a company. These external factors can affect turnover in an organization or its profitability more profoundly than HR bundles. Additionally, Jill Perry-Smith and Terry Blum point out that the influence of HR bundles can be more accurately assessed if researchers conduct longitudinal studies (2000, p. 1115). It is necessary to examine the effects of HR bundles for a long time, because in this way one can better very the results of empirical studies. The problem is that longitudinal is not always possible. Thus, empirical evidence supporting the use of HR bundles should be more closely evaluated. Yet, despite these limitations one can still argue that the practices of HR managers should be better coordinated. They should have some common goal. This is why human resource bundles are often related to many positive outcomes, such as increased commitment of workers, improved productivity, and stronger motivation of workers. To a great extent, this argument is confirmed by many empirical studies. Although these studies have some limitation, the evidence that they provide suggests that the bundling of HRM practices is more effective that isolated activities of HR managers. Although, the use of HR bundles can be very promising, researchers should carry out further studies in order to measure t he efficiency of this method. One should focus on such dimensions of performance as customer retention, turnover in an organization, revenues, and so forth. More importantly, the impacts of HR bundles should be measured for more than once. References Ahmad, S Schroeder, R 2003. ‘The impact of human resource management practices on operational performance: recognizing country and industry differences’ Journal of Operations Management, vol. 21 no. 1, pp. 19-43. Gooderham, P, Parry, E, Ringdal, K 2008, The impact of bundles of strategic human resource management practices on the performance of European firms, International Journal Of Human Resource Management, vol. 19 no. 11, pp. 2041-2056. Perry-Smith, J, Blum, T 2000, Work-family human resource bundles and perceived organizational performance, Academy Of Management Journal, vol. 43 no. 6, pp. 1107-1117 Stavrou, E, Brewster, C 2005, The Configurational Approach to Linking Strategic Human Resource Management Bundles wi th Business Performance: Myth or Reality?, Management Revue, vol. 16 no. 2, pp. 186-201. Subramony, M 2009, A meta-analytic investigation of the relationship between HRM bundles and firm performance, Human Resource Management, vol. 48 no. 5, pp. 745-768 Toh, S, Morgeson, F, Campion, M 2008, Human resource configurations: Investigating fit with the organizational context, Journal Of Applied Psychology, vol. 93 no. 4, pp. 864-882. Verburg, R, Hartog, D, Koopman, P 2007, Configurations of human resource management practices: a model and test of internal fit, International Journal Of Human Resource Management, vol. 18 no. 2, pp. 184-208.

Thursday, November 21, 2019

Super Sad True Love Story Essay Example | Topics and Well Written Essays - 1000 words

Super Sad True Love Story - Essay Example Despite their poverty, Lenny’s parents could afford to laugh at the poor people and could pick up some lessons from the about what failure could mean in America. This view clearly demonstrates that the success of a person in this society is measured by their wealth. Shteyngart (17) brings out another instance to show how the characters in the novel are materialist. He notes that the sculptor planned to impress the un-impressible Eunice Park by bragging of the material things he owns. He tells her that Eunice to stay in his beach house in Pulgia. He further quotes that he is wanted to head a commission in Shanghai where he will get fifty million dollars. The characters in the novel belief that they are not going to die but will live forever when they have material wealth (Shteyngart, 312). In (73) Lenny explains that he had to pay an extra ten dollars each at F train stop to them into the business-class carriage. This shows that characters in the novel are placed in classes acc ording to ones material wealth. These excerpts demonstrate that the characters in the novel are materialistic. The belief that a certain family can be worshipped because it is rich is flawed. Material wealth should not be a measure of the person’s status in the society but what the positive impact they make in the society should count. Material wealth has been used to look down upon other less fortunate people in the society but I do not concur with this belief. Moreover, due to materialistic view of the character one can use wealth to seduce someone who does not love him. I believe that material wealth should not be used as a measure of the person’s status and one should love freely without having to look at what their partner owns. The characters believe that money means everything. In contrast to my normative view, characters in the novel believe that it is fine to engage in sexual relationship with multiple partners. Lenny writes that it is a capital insult not to make love to a naked woman, even when she is related (Shteyngart, 216). This is a clear indication of the way the characters in the novel are obsessed with sex. Moreover, Shteyngart (13) writes that during the last night in Roman, Lenny spent the night with Fabrizia; another woman he had relations with. Lenny believes that Fabrizia likes him because of his because of the way he speaks and since she has not been to bed with a local man. This clearly shows that their sexual relation is not based on love (Shteyngart, 14). In addition, Lenny explains that during a party, Fabrizia and a British filmmaker took time to kiss him in turns. Fabrizia exposes to Lenny her pants and Mediterranean pubic hair (Shteyngart, 17).Lenny (17) confides that he had made love to Fabrizia. Shteyngart (18) writes that during the burial of the sculptor, Lenny was eying Eunice Park and wanted to reach out to her and touch her nipples. In the novel we learn that the American sculptor had during the last party m anaged to have sex with a cousin of Fabrizia who was only nineteen years as noted by (Shteyngart, 17). . Lenny explains had this happened in Roman; this would have become breaking news. Shteyngart (216) writes that Tomas had sex with many attractive ladies from Czech and after sometimes, Tomas’

Wednesday, November 20, 2019

Findlay University Education Research Paper Example | Topics and Well Written Essays - 1000 words

Findlay University Education - Research Paper Example The main reason as to why they choose this type of classes was because of time flexibility. More than 18 students agreed that online classes were very flexible, in regard to time management. The need to allocate time for family is another reason as to why these people chose online classes. 5 students who participated in this research gave it as their main motivating factor. Another interesting statistics whereby two students agreed that time for work is a factor in choosing to attend online classes. Another two students agreed that transportation costs were a motivator in choosing online classes. Figure four explains the factors that made students to choose blended classes. Time flexibility was also the main factor chosen by students. This reason was advanced by 19 students. Family time and need of interacting with an instructor were other motivating reasons, and each stood at 4 students each. By looking at this study, I can denote that the results support my hypotheses. It is clear that students would prefer to attend face to face classes, as opposed to other modes of learning. The figures contained in this study give reasons as to why this preference. The main motivating factor is interactions with the instructor, and classroom discussions. In my own opinion, students gave these reasons because they are eager to learn in class, and to them, the best method of understanding the various concepts in class is to interact with the instructors and their fellow students.... From these results, group work is the list motivating factor that made students to choose face to face mode of learning. Figure 3 on the other hand gives an explanation on the various motivating factors that affects students who choose to attend online classes. The main reason as to why they choose this type of classes was because of time flexibility. More than 18 students agreed that online classes were very flexible, in regard to time management. The need to allocate time for family is another reason as to why these people chose online classes. 5 students who participated in this research gave it as their main motivating factor. Another interesting statistics whereby two students agreed that time for work is a factor in choosing to attend online classes. Another two students agreed that transportation costs were a motivator in choosing online classes. Figure four explains the factors that made students to choose blended classes. Time flexibility was also the main factor chosen by s tudents. This reason was advanced by 19 students. Family time, and need of interacting with an instructor were other motivating reasons, and each stood at 4 students each. By looking at this study, I can denote that the results support my hypotheses. It is clear that students would prefer to attend face to face classes, as opposed to other modes of learning. The figures contained in this study give reasons as to why these preference. The main motivating factor is interactions with the instructor, and classroom discussions. In my own opinion, students gave these reasons because they are eager to learn in class, and to them, the best method of understanding the various concepts in class, is to interact with the instructors and their fellow students.

Sunday, November 17, 2019

Learning Team Reflection Essay Example for Free

Learning Team Reflection Essay There are several factors to consider when contemplating a potential lawsuit or settlement. As a person who is not trained in the law, it is important to seek counsel before making any decisions. Counsel can provide professional guidance in a field that a victim may be unfamiliar with. To attempt to navigate though the legal system without professional help would be confusing and frustrating. There are alternatives to litigation that some people may not be aware of. A professional in the law can give guidance and perspective as to which is the best route to take. One must consider the time involved in litigation. Cheeseman (2010) stated, â€Å"A trial can last less than one day to many months, depending on the type and complexity of the case† (p. 41). Also, a consideration must be the costs involved. It can be extremely costly to obtain counsel, although it may be wise to invest in legal representation. Counsel will be able to provide you the statue of limitations so that you know how long you are eligible to seek damages. Additionally, counsel will provide you realistic picture of the benefits and/or risks of going to trial or settling. Counsel would be able to explain the intricacies regarding a trial and provide a relative timeframe. Most people are unaware of the details and involvement of going to trial. In many cases it is in the best interest of both the injured party and the accused to seek a resolution outside of court. According to Cheeseman (2010), â€Å"More than 95 percent of all cases are settled before they go to trial† (p. 40). A victim may feel compelled to go to court, when counsel may know that a trial may not provide a favorable outcome. Counsel would need to be available as already discussed to decide whether litigation is the way to go. Once the decision had been made to pursue the issue legally, the appropriate legal representation would have to be found. The type of counsel would depend on the type of case. There are several specialties in law and finding the best person to represent you is crucial. You would not ask a lawyer that specializes in real estate to represent you in a wrongful death suit. If possible, legal representation should be made available before the decision to seek legal action is decided on. A lawyer is there to provide professional advice, but they cannot force you to make a decision one way or the other. Two main intentional torts that should seek council especially if there were bodily injury to the person or persons are assault and battery. Cheeseman (2010) stated, â€Å"Assault is (1) the threat of immediate harm or offensive contact or (2) any action that arouses reasonable apprehensio n of imminent harm† (p. 75). The threat to the life of an individual or offensive contact are two very good reasons to seek counsel for either monetary charges such as paying medical bills from the harmful contact or seeking restraining orders to prevent such contact form occurring. Cheeseman (2010) stated, â€Å"Battery is unauthorized and harmful or offensive physical contact with another person that causes injury. Basically, the interest protected here is each person’s reasonable sense of dignity and safety† (p 75). The other tort situation that should seek legal counsel are strict or product liability cases. Cheeseman (2010) stated, â€Å"That is, a participant in a covered activity will be held liable for any injuries caused by the activity, even if he or she was not negligent† (p. 89). To clarify further Cheeseman (2010) stated, â€Å"This doctrine holds that (1) there are certain activities that can place the public at risk of injury even if reasonable care is taken and (2) the public should have some means of compensation if such injury occurs† (p. 89). These cases either involve wrongdoing to the individual that usually ends in harm or death. If a product malfunctions which hurts the consumer or shorts out and the consumer dies are both reasons legal counsel should be involved. Again, legal counsel should specialize in the area that you need representing and the monetary costs of acquiring counsel should be researched before hiring them to represent your case. Seeking legal council is prudent in helping a victim understand their choices. There are situations when there is not enough evidence or legal grounds for any form of legal action, and legal council can provide that information. The proper and professional legal guidance can help a victim recover losses and damages. References: Cheeseman, H. R. (2010). Business law: Legal environment, online commerce, business ethics, and international issues (7th ed.). Upper Saddle River, NJ: Prentice Hall.

Friday, November 15, 2019

Teenage Suicide Essay -- Teenage Suicide Essays

Teenage suicide has become a critical, national problem the extent of which is mind boggling. From 1980 to 1992 the rate of suicides involving persons from the ages of 10-14 years old has increased by 120 percent, and has increased 28.3 percent when involving persons from the ages of 15-19 years old (Suicide 451). More recently in a poll of 3,210 high-school honor students, a stunning one-quarter have seriously considered suicide (Eaton 15). Suicides have been proven to be one of the leading causes of death among teens, falling second only to accidents (Roberts 45). This data, however, may be inaccurate, being that deaths labeled accidental may have actually been teen suicides. Also, many families may not want to report suicides or suicide attempts for the fear of embarrassment. Nevertheless, there is extensive proof that suicide attempts and/or successes are on the rise among teenagers, and numerous groups have devoted themselves to establishing a cause to this epidemic. The one si milarity that all of these different groups seem to agree on is that there is not one single theory that explains the growing phenomenon of teenage suicide. However, a number of factors seem to be common among â€Å"at-risk teens,† factors that, if given the right set of circumstances, could put them in jeopardy.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  One of and seemingly the most common of these factors is depression. According to the National Association for Mental Health, nearly 20 percent of those who receive care for depression in hospitals and clinics are under the age of eighteen (Leder 31). Everyone has different reasons for being depressed and the extent of that depression will also vary from person to person. Some common causes of depression that have been found to lead to suicide attempts are not feeling loved and/or understood, the feeling of rejection, trouble with friends and family, or the feeling of being â€Å"no good.† A loss, (as in the death of a loved one, divorce, or the breakup up with a boyfriend/girlfriend) Has also been found to link depression and suicide (Leder 34).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Psychologists and doctors have also realized that having numerous psychological problems, known as â€Å"conduct disorders,† causes teens to have impulsive behavior. This impulsive behavior can cause them to act violent... ... a sense of identity is often pretty shacked and fragile during adolescence, feelings of not being worth much in one’s parents eyes won’t help a young person’s self-esteem. In extreme cases the adolescent may look upon himself, as being despicable and worthless, and learn to hate himself, when he is unable able to reach their goals (Hafen 95). The Youth Suicide National Center feels that â€Å"few of them [adolescents] have found ways of dealing with the lack of self esteem and when these feelings overwhelm them, they believe there is something very wrong with them.† (qtd. in Hafen 23).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  After reading numerous books and articles, the plain, but simple truth is that no one knows exactly why teenagers kill themselves. Psychiatrists have, however, reached the conclusion that in a society where adolescents have been exposed to many adult pressures and stresses, they may not be able to cope. Some of the most common causes of stress revolve around family situations, social problems, depression, developmental factors, and other factors associated with adolescents. It is this unbearable stress that leads them to the act of suicide.

Tuesday, November 12, 2019

Battlefield of the Mind

â€Å"Battlefield of the Mind: Winning the Battle in Your Mind† Author: Joyce Meyer Reviewer: Lisa Hutson I believe many times in the Christian and especially in the Pentecostal realm, we tend to do things in the name of Christ because we â€Å"felt† like it was from the Holy Spirit and instead of determining that by lining it up with the Bible, the living word of God, we tend to trust that our â€Å"feelings† are correct. But what happens when those feelings steam from negative, confused, judgemental or passive thinking?I never realized until I read this book that the majority of the bad decisions I have made in my life were decisions I made based on present feelings and that those feelings came from faulty or negative thinking. After I read this book, I understood that it is the things that I think about constantly that are the things that soak up my life. If those thoughts are positive, I will reap positive benefits. If those thoughts are negative, I will reap negativity but it is all in how I think. There are three life lessons that I have learned to incorporate into my daily life in order to live a Christ filled life.When I tend to go through those â€Å"wilderness mentalities†, I have learned to always do my best to be positive, to regularly meditate on the Word of God, and to be thankful at all times. Explaining the importance of being positive, Meyer tells us the mind is a battlefield. After reading 2 Corinthians 10;4,5, Meyer says that we are engaged in a war, our enemy is Satan and that our minds are the battlefield. The devil works diligently to set up strongholds in our mind and he does it through strategy and deceit and that he takes his time to work out his plan (16-17).In order to prevent the devil’s lies from penetrating our minds, we must defend them. You cannot have a positive life and a negative mind. Your life will not get straightened out until your mind does (27-28). Positive minds produce positive lives. Negative minds produce negative lives. Positive thoughts are always full of faith and hope. Negative thoughts are always full of fear and doubt (41). What really struck me about this concept is how Meyer tells us that thinking positive isn’t ignoring the negative, but it is believing that God is bigger than you and your situation and that all things will work together for good as His word promises.I am generally a happy person. I laugh at everything, I like making other people laugh and having good conversations. However, when negative things do arise, I tend to get angry or seclude myself. If I am having a disagreement with a co-worker or an argument with my parents, I will just refuse to talk to them. When the Holy Spirit brings them to my memory, I let negative thoughts produce even more feelings of strife and it takes a long time to get over it. I remember one time last semester when I was so upset with my mother that I refused to talk to her for almost four months!Learn ing to be positive does not mean that the negative situation did not happen but it simply means that we believe that God will heal it or bring good from it. It means forgiving even if we don’t forget but allowing the Holy Spirit to work in our attitudes so that we do not become weighed down by our situations. Meditating on God’s word is another huge lesson I have learned from this book. I believe that my biggest mistake early on in my walk with the Lord was not reading His word for myself. I became a christian at the age of fourteen and filled with the Holy Spirit by the age of sixteen.However, I would rather go on Wednesday nights and hear my youth pastor tell me what the Bible said instead of reading it myself. When I tried to read on my own, I often became very confused and frustrated and gave up. I let other people tell me how to live instead of searching it out myself. I continued this all through high school and finally during my senior year I had a very hurtful situation occur between myself and another family in the church. Since I wasn’t solid in my faith and relationship with the Lord, I let it tear me down significantly and I stayed out the church for about a year and a half.I let another’s faith become my own and when they failed me, I equated that with God failing me. â€Å"This book of the law shall not depart out of your mouth, but you shall meditate on it day and night, that you may observe and do according to all that is written in it. For then you shall make your way prosperous, and then you shall deal wisely and have good success. † Joshua 1:8 The Bible tells us that if we want to be a success and prosper in all of our dealings, we must meditate on the Word of God day and night.The Word of God teaches us what we should spend our time thinking about (57). Meditation in this context means to spend a lot of time pondering and thinking on the ways of God, His instructions and His teachings (57). In my situation , I had let sermons, Sunday school, and people in the church mold my faith and thought process instead of spending time myself thinking about the Word. I thought about the Word while I was sitting in church but outside of that, I had not really let it sink in. Now, I am making a significant effort to seek the scriptures myself.Of course, I am involved in church again but I am also making an effort during my own time to spend quality time with the Lord, in prayer and in His word, allowing Him to mold me into what He has created me to be. The last thing that â€Å"The Battlefield of the Mind† has taught me is to be thankful at all times. How can the devil control us if we are going to be joyful and thankful no matter what our circumstances are? â€Å"I will bless the Lord at all times; His praise shall continually be in my mouth. † Psalm 34:1We can be a blessing to the Lord by letting His praise continually be in our thoughts and mouths (162). Be a grateful person, one f illed with gratitude not only toward God, but also toward people (163). Expressing appreciation is not only good for the other person but it is good for us, because it releases joy in us. Meditate daily on all the things you have to be thankful for. Rehearse them to the Lord in prayer, and as you do you will find your heart filling up with life and light (163). During my teenage years, my family went through a financial crisis. We lost our home and our vehicles.I spent my junior year of high school with my parents living out of a garage that we made into a make-shift home. I remembered crying myself to sleep many nights in that garage. I was embarrassed about our situation, angry at my parents for getting us in this mess, and confused that the Lord could let this happen to us. After about fifteen months in that garage, things finally began to turn around. We were able to sell our property and the garage, move into a rental property and get decent vehicles to drive instead of the old sixties model truck my dad had bought for three hundred dollars during the crisis.I remember being so grateful for that new rental property. It was an old yellow brick home, but it was wonderful to me. I had a room with real walls! I spent all of my savings on making my own bedroom beautiful with new paint, picture frames and curtains. It was through that situation that I truly learned how to be grateful. My parents and I have come a long way from that old garage but I still have a picture of that old garage in a frame in my room at home. Sometimes even now, I find myself being selfish and ungrateful for my many blessings.I think everyone does. However, that memory always shows me how far the Lord has brought me and how much farther He can take me as long as I stay faithful. â€Å"Battlefield of the Mind† by Joyce Meyer has many solid lessons that have taught me a lot about how to live victorious in Christ. As a young Pentecostal believer, I always thought everything was spi ritually supernatural. If God wanted me to think a certain way, He would just zap it into my head. However, as I grow in my relationship with Him, I realize He is not going to spoon feed me forever.He wants me to seek Him. If I put His lessons and teachings into practice, I will live victoriously. Being positive, meditating on His word and always being thankful to Him and to the people around me are just a few ways I can make my life a living sacrifice to Him. However, its really not even a sacrifice, for the blessings and benefits I receive from these practices far out weight the negatives. I learn more and more about myself and about my Heavenly father as I delve deeper into His word.His word is what empowers my positive attitude and reminds me to be grateful not only for His sacrifice but also for the many blessings He bestows on my life daily. I loved this book. I’m sure I will keep it around to read occasionally and remind myself to get my mind in order! Thinking produce s feelings and feelings behaviors and if I’m not happy with any certain behaviors, I must stem it back to what I spend my time thinking about. My mind is the battlefield and when it is renewed in Christ, I will be able to battle the enemy with confidence, perseverance, and power.

Sunday, November 10, 2019

Nature and scope of accounting Essay

As an introduction to the course in accounting, it may be useful to define the following terms : – Accounts : These are the financial records in the organization. Every business transaction, or accounting entity, may be represented in an account by itself, e.g. wages, telephone expense, motor vehicle, Cash at bank, Investment – Book-keeping : This is the recording of the financial transactions of a business in a systematic manner, so that relevant financial data may be extracted when needed. – Accounting : This is a more comprehensive step than book-keeping. It involves the classifying, recording, compiling, reporting and interpreting the financial activities in the organization. This allows the users of the information to make informed judgement, planning and decision regarding the organization. – Accountancy : This is the procedure or the system that must be followed when recording, reporting, and interpreting the financial activities of the organization. It involves the set of principles or rules that must be observed in order to achieve an objective view of the accounting results. Accounting in the fullest sense, is therefore the interactive and integrated process of reviewing, forecasting, planning, recording, classifying, reporting , and interpreting the financial activities in the organization. This allows the custodians to make informed judgments and decisions pertaining to the performance and financial position of the organization. It also facilitate those who may have a vested interest in the business to assess their relationship and expectations from the operations. To this end accounting information should be – Relevant : to the users so as to influence their ability to make informed decision – Reliable : free from material error and bias, giving a truthful representation of the firm – Comparable: presented in a consistent manner so at to allow for reasonable comparisons – Understandable : uncomplicated, structured, and clearly presented. – Timely : provided when needed, or on time as required by law – Unqualified : not subjected to unnecessary modifications or restrictions USES OF ACCOUNTING INFORMATION The accounting system in the organization generates a wealth of financial data that may be utilized by several interest groups. These include : – Management : Those who are entrusted with the day to day operations of the business must not only make informed decisions, but also set operating standards and then review the results. In order to do this, they must use the accounting system as their base. – Owners : The accounting system enables those who have an invested interest in the business to make an overview of the performance, as well to determine the results of their investment. – Investors : Others who have contributed to the business, either by way of financial assistance, supply of goods, or any other form of involvement, need to analyse the levels of profitability and risk involved in the business – Government : Assessment of the business operations by the government may be done for tax purposes, or to determine national income, or other statistical calculation. – Trade Union : Collective bargaining on the behalf of employees by the trade union can only be done beneficially if the union has a clear understanding of the financial position of the firm. DIVISIONS OF ACCOUNTING In order to satisfy the users of the accounting information, the accounting process may be sub-divided into broad categories : – Cost and Management Accounting : This aspect of accounting is concerned with the supply of information to the internal users, i,e, to the managers and the decision makers. It includes such activities as product costing, budgeting, systems operations, and accounting methods. This allow the users to formulate plans, set policies, make decisions, and control the operations in the organization. – Financial Accounting : This is the maintenance of the accounting records in a methodical manner and the preparation of summarized statements regarding the results of the business. This is of use primarily to parties external to the business, and gives an indication of the level of profitability and financial position of the business. – Special Reports : Some business operations may be financed or regulated by a parent organization. These operations must prepare and submit progressive reports to the regulatory body, indicating any factor that may have impacted on the results of its operations. These regulatory bodies included development banks, cooperative societies, venture capital assistance organizations, industry related organizations, and government agencies – Annual Return : Most firms must submit various types of tax or other statutory returns. These include NIS, NHT, HEART Fund, Income tax, Sales Tax ( GCT), Property Tax. Compliance to these is mandatory, although it is usually a complex procedure. Some organizations may engage the services of an attorney who specializes in business law or taxation. USES OF ACCOUNTING DATA Management Cost & Management Accounting Regulatory Bodies Statutory Agencies The Special Reports Accounting Annual Returns Process Financial Accounting (Certified By Public Accounting Auditor) Govt Trade Union Shareholders Investors Creditors General Public There are several areas of difference between financial and management accounting. Among these are: AREASFINANCIALMANAGEMENT Main UsersExternal parties, e.g. investors Creditors, trade union, gov’tInternal parties, e.g. managers, owners Time OrientationReview of the pastForecast of the future AccessAvailable to any partyAvailable to insiders only Restrictions Presentation FormatsStandard financial StatementsWhatever format most suitable View of the Organization Condensed view of the organization as a Detailed view of segments or activities whole RegulatoryRegulated by ruling of bodiesNo significant regulatory Restrictionssuch as IFRS, ICAJ, as well asRestrictions the Companies Act PurposeInformation disclosureDecision making and control CONCEPTS OF ACCOUNTING Certain fundamental concepts provide a rule or framework for the recording and reporting of business transactions. These may also be termed as principles, assumptions, or standards. Among them are : The Accounting or Business Entity Concept: Each business enterprise should be regarded as a separate and distinct unit from the other economic or personal affairs of the owners. Thus the information compiled by the business unit should only relate to the activities of that enterprise. The Historical Cost Concept: Resources should be maintained in their accounts at their original cost, not at the periodically revised or market value. Adjustments to the cost, e.g. depreciation, should therefore be shown in a separate account. The accumulative effect of these accounts may be determined when the balance sheet is being prepared. The Going Concern Concept: It is assumed that the business unit will continue for a lasting period during which time it will be able to fulfil its objectives. Thus, interim liquidated values are not shown when preparing the balance sheet. This assumption would not apply if the firm’s continued existence can not be established by fact, e.g. If faced with a legal injunction, anticipating liquidation, on the expiration of a contract, or in the event of a buyout or takeover. The Money Measurement Concept: Accounting transactions and the summary of their results can only be measured in monetary units. Thus, those activities or situations that are not measurable in a monetary sense would not be reflected in the accounts. These include the firm’s industrial relations, management styles, or industry position. The net value of these situations, however, may be classified as goodwill when the firm is being re- valued, or being sold as a going concern. The Accrual Concept: Revenue and expenses must be accounted for during the period when they occurred, and not necessarily when they were honoured. Thus, income is calculated from revenue and expenses incurred, not from those actually paid for. The Dual Aspects Concept: There are two aspects to every accounting transaction, one shows the gains realised and the other represents the claims that may be made against these gains. From this concept comes the double entry principle, i.e. for every debit (Dr) entry there must be a corresponding credit (Cr) entry. The Realisation Concept : Income is regarded as being earned at the point when the legal property, or the claim, in goods has passed from the seller to the buyer. This may be different from the point when the order was received, the delivery was made, or payment completed. This, however, is determined by the terms of contract. The Materiality Concept: On-going accounts are only maintained for those items or activities that by themselves will make a significant impact on the business. These are called assets or liabilities. Immaterial or complementary items or activities are written off as expense or revenue at the end of each accounting period. The Prudence Concept: Accounting systems should allow for the reporting of the minimum value of income. Thus, total expenses include non-cash items such as depreciation, bad debts, and other provisions. The Substance Over Form Concept: The benefits from, or material substance of a resource should take precedence over the legal form of ownership. Thus, the firm may be in possession of an asset that is being used in the business but which has not yet being paid for. For example, an equipment may have been bought on hire purchase or acquired by way of a lease, and as such the asset does not legally belong to the firm until it is paid for. However, the material substance of the equipment must be shown in the books, and this takes precedence over the legal form in it. The Time Interval or Periodicity Concept: The firm should prepare a set of final accounts in order to take a reading of its performance and financial standing from time to time. This is required although the business is regarded as a going concern. This periodic reading of the business allows management to exercise informed assessment and control over the affairs of the business. The Full-Disclosure Concept: Although the financial statements are concerned with the last accounting period, it should also take into consideration any future events that may have an impact on the firm’s financial position. Thus a disclosure should be made for eventualities such as a pending lawsuit, on-going negotiations for sales, disposal, acquisition or take-over, or changes in the accounting methods being used. These disclosures are usually listed as explanatory footnotes. The Objectivity Concept: The accounting transactions recorded in the firm’s books should be supported by objective evidence or by a basis of origin in fact. This includes such documentation as sales invoices, payment vouchers, cash receipts etc. Thus there should be a basis by which the transactions can be verified. This is usually required whenever an audit is being done. The Consistency Concept: The methods that are used in the recoding and reporting of accounting transactions should be unchanged over the course of the business, unless it is governed by some new rule or mode of operations. Changes result in a distortion of profit, thus objective comparison or analysis would not be allowed.