Wednesday, December 25, 2019

Constantine The Great And Flavius Valerius Constantinus

PART A Constantine, more formally known as Constantine the Great or Flavius Valerius Constantinus, was born on the 27th of February in possibly 280 CE. Constantine was a Roman, and subsequently Emperor - known to be Christian. Flavius Valerius Constantius, whom was an army officer, was his father, whilst his mother is named Helena - thought to possibly be a concubine of his father. His father is known for being raised to the title of Caesar, becoming known as Constantius Chlorus, granted 3 years of peaceful rule due to the treachery of the previous ruler of Roman Britain. The key influences for Constantine are firstly his father. Having been able to watch the ascendancy of his father to Emperor, and follow in his footsteps to become Emperor of Rome himself - it is clearly evident that Constantine’s father was a great role model. Constantine also found himself under the tutelage of Diocletian after his father took him to the East Empire - becoming known as a youth amongst the leaders there. PART B Constantine is most notably recognized due to his leadership as Emperor of Rome, and the way in which he gained power and held it for such a long time. The first thing that he is best known for is that he was the first of the Roman Emperors to embrace the Christian faith, going against he paradigms and religion of the time. Before Constantine, Christianity was tolerated, but much persecution ensued. His shift to Christianity made it legal, and it became the official religion of theShow MoreRelatedAlexander The Great Of The Classical Greek Culture Essay1742 Words   |  7 Pagesver seen before. Alexander the Great symbolized that same dichotomy in what he believed, how he dressed and spoke, and how he approached life. He had no idea that he would create a new culture. Alexander spoke Greek but did not act Greek in every way of his life. He did not live modestly like the classical Greek culture required. Instead of dressing simply and with austerity, Alexander wore elaborate Asian-styled clothing and he likely enjoyed Epicurean pleasures. Although leading military campaignsRead MoreConstantine the Great1359 Words   |  6 PagesConstantine the Great Constantine the Great, first Christian Emperor, originator of Constantinople, creator of the Byzantine Empire, military conqueror, and honored saint, has been labeled by many the most instrumental emperor of the Roman Empire. Constantine played a crucial role in the development of Europe during the Middle Ages, and founded Christianity as the formal religion of the Roman Empire. His dynamic yet effective predominance laid the infrastructure of European development. FromRead MoreConstantine the Great Constantine the Great, military victor, glorified saint, equal to the1900 Words   |  8 PagesConstantine the Great Constantine the Great, military victor, glorified saint, equal to the Apostles, first Christian Emperor, builder of Constantinople, and founder of the Byzantine Empire, has been called by many the most influential emperor of Late Antiquity. Constantine played a crucial role in the development of Europe during the Middle Ages, and established Christianity as the official religion of the Roman Empire. His dynamic yet effective predominance laid the foundations of post classicalRead MoreConstantine And Christianity Essay1784 Words   |  8 PagesGaius Flavius Valerius Aurelius Constantinus, or Constantine, is commonly referred to as the fist Christian emperor of the Roman Empire and as the defender of Christianity. Such grand titles are not necessarily due for the reasons that people commonly think of them today. The first clear instance where Christianity is seen in Constantines life is during his campaign against Maxentius. In the spring of 311, when Constantine was marching to Rome to battle against Maxentius, he saw a vision in the

Tuesday, December 17, 2019

Islam Religious Aspects Of Islam - 1380 Words

Islam is a globalize religion that was introduced to the world by a merchant called â€Å"Muhammad† at around 610 in the city of Mecca that is now Saudi Arabia. Followers of Islam call him â€Å"The Prophet Muhammad† because of his vision of this religion that inspired him to preach the revelations of God which spread worldwide after his death in 632. Islam spread at a rapid rate all across the world and as far as India and China and was being done by many mean to include commerce and trade. Moreover, Islam is based on strict monotheistic teaching from the prophet Muhammad, which is based on their god â€Å"Allah†. However, before Muhammad begins his journey of prophecy at age forty, he was an orphan as described by his followers. When he was about 25 years old, he married Khadija who was a wealthy widow, which enhanced his status in the city of Mecca. Besides the religious aspects of Islam, trades and commerce were proven to be a very important benefit for the I slamic empire and for the rest of the world, especially with international and intercontinental trade. When you have a civilization that is very prominent in trade all across the world, new ideas and practices will emerge. Educations was the focus point for the Muslims, which help in the development of arts and science. Also, a new intellectual and spiritual tradition was brought in with the introduction of â€Å"Sufism† which is basically the inner mystical dimension of Islam. On my conclusion of this paper, I will hope to answer andShow MoreRelatedReligious Fundamentalism: The Muslims of Different Sects859 Words   |  3 Pagesover the religious fundamentalism in the modern world with most religions trying to consolidate a definition of what would make up the true and pure religion that they should believe in and follow. The Islam religion has not escaped this as well. There have been interreligious conflicts within the Islam as a religion. There are fundamentally four types or branches of Islam if we may call it as below: Islam followed by Sunnis, Islam followed by Shias, Islam followed by Wahabis, Islam followedRead MoreIslam Studies Jahiliyyah1539 Words   |  7 Pagesunderstand the origins and development of Islam. The Jahiliyyah is a core and critical part of the foundations of Islam, that certain elements of the jahiliyyah were borrowed, adopted and developed; whilst other elements were discarded as Islam evolved. It is important as aspects of the jahiliyyah period continues to have an influence after the advent of Islam. Elements of the jahiliyyah such as the geographical location; the political, social and religious life; pre-islamic literature, rituals ofRead MoreBrief Summary of Islam848 Words   |  4 PagesIslam began in the 6th century on the belief that Muhammad, a highly respected businessman in Mecca, had received revelations from God in both Mecca and Medina. This religion began to grow when one of t he first disciples, a twenty-two year old named Zayd, collected and edited Muhammad’s writings of his revelations and published them in one book, known as the Qur’an. The central beliefs of Islam, and the central acts of Muslim worship, can be summarized in the Five Pillars of Islam: shahada (bearingRead MoreThe Between Politics And Religion1423 Words   |  6 Pages1. Islam, as we saw early in this course, began with a fusion of religion and politics. How do the various approaches to Islam we ve studied—traditionalism as represented by the ‘ulama, Sufism, Islamism, and modernism—differ in conceiving of the relationship between the two? Does each necessarily have a vision of an Islamic engagement with politics and, if so, what does it look like? The interaction between politics and religion in the Islamic context is one that descends from the model of theRead MoreEssay on Islam in the American Soil542 Words   |  3 PagesIslam in America The mention of the word Islam in the American soils evokes mixed reactions, especially after the September 11 attacks that left the American security agencies at the edge of confusion. Islam is equated to terrorism by most none Islam Americans. This is the general notion that was left in the minds of many westerners. Though not all Muslims who are terrorists, the people who are normally perpetuating in terrorist’s attacks purport to profess Muslim faith and often they are heard chantingRead MoreThe Religion Of Islam Is A Religion With Deep Roots That1495 Words   |  6 Pages The religion of Islam is a religion with deep roots that have now expanded out from the Middle East and touch all corners of the world. While there is no doubt that Islam’s oldest roots lie in the birthplace of the religion, the Arabian Peninsula, the religion’s culture, customs, and laws have been carried out from here and impact millions worldwide. However, with the spread of Islam into the world comes the spread of the world into Islam. Meaning that as Islam’s roots grow far and wide it mustRead MoreThe Rise and Spread of Islam1129 Words   |  5 PagesThe Rise and Spread of Islam The world you once knew is falling to ashes and food is become such a scarcity that people are fighting over a few pieces of bread. 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The aim of this essay is to discoverRead MoreUniversity of Phoenix: Islam Worksheet1148 Words   |  5 PagesUniversity of Phoenix Material Islam Worksheet When studying Islam, it is important to understand the essential elements of the faith, how they are practiced, and the distinctions among the three branches: Shiite Islam, Sunni Islam, and Sufism. Write a 1- to 2-paragraph response for each of the following directives and note where there are differences among the three branches of Islam. Explain the meaning of the name, Islam. The Islamic religion is a Middle Eastern, Arabic Peninsula,Read MoreThe Religious Views Of Women s Right1019 Words   |  5 Pagesguiding people’s beliefs and thoughts. Therefore, different religious views of women’s rights play big roles in building people’s conceptions. Among the religions, Islam, as a religion with over half a billion women believers and a religion dominant in approximately 45 countries, seems to be the most controversial religion upon this topic. A lot of scholars, both advocates and opponents towards this issue, have debated a lot in religious circles, on the internet, and even in our daily lives. Most

Monday, December 9, 2019

Corporate Responsibility and Ethics in Accounting

Question: Discuss about the Corporate Responsibility and Ethics in Accounting. Answer: Introduction The first firm is Ramsay Health care whose operation began in 1964 when the founder Paul Ramsay bought a guesthouse in Sydney and converted it into a psychiatric hospital. During the first 14 years of establishment they have been able to expand to 3 more clinics in Australia. They tend to provide healthcare needs which ranges from surgery procedures to high complex surgery, as well as psychiatric and rehabilitation care. They have greatly expanded over the years and operate in countries such as France, the United Kingdom, Malaysia and Indonesia. In addition, they also engage in mental health care industry and surgical industry. Secondly, there is Toxfree Company whose establishment and listing in the Australian Security Exchange was done in 2000. Over the years, the firm has experienced great growth through acquisitions, new green field developments and the existence of organic growth. The firm is well known for its specialty in waste management which tends to keep all industries in order and ensure there is sustainable environment conditions. The firm further engages in activities such as industrial cleaning, asset maintenance, vacuum loading, high pressure water getting and tank cleaning. The firms vision has maintained their consistent growth which is becoming the leading company in industrial service and waste management industry. Abacus property known for its diversification in the real estate industry will be our third focus. Established in 1996 and enlisted in the Australian Stock Exchange in 2002 the property group has greatly spread its wings to specialize in making investment in property opportunities across the commercial property markets located in Australia. Their operation mode includes acquiring property based assets and assists in enhancement of income and capital growth through management of those assets. They have a flat corporate structure and business model supports the synergies across the business. An important factor about them is they operate with the objective of offering investors with increasing returns to shareholders. As for this report, we will be carrying out an in-depth analysis of these 3 firms in regards to their profitability, liquidity, asset, efficiency and gearing. Profitability is a general term of a business ability to create profits (Brown Reilly, 2009). Profits tends to be what is left of the attained revenue after business pays all its expenses which tend to be directly related to the generation of revenue, such as production of a product and expenses relating to business conduction of activities (Madura, 2011). The significance of profitability is that it assists investors in analyzing the best company to direct your investment. Firstly, Ramsey Healthcare profits seem to be increasing over the years. For instance, the growth has been from 16,556,752,743.00 in 2015, 13,989,337,172.00 in 2014 and 7,938,311,588.00 in 2013. In percentage the growth as of 2014 was 76.22% growth compared to 2013. Comparing 2015 profits (16,556,752,743) against 2013 profits (7,938,311,588) the increased profits is 108% increased profits. This shows they have been able to double their profits in a period of 3 years. The reason behind the increased profits is as a results of increase in impairments (land and building) as well as decrease in the expense accounts. Secondly, Toxfree profitability has varied throughout the years. At financial year 2013, the profitability net margin was 4.78%. It had increased at the financial year 2014 to 5.87%. However the profitability net margin has seen a decrease to 5.34% at the financial year 2015 and finally to 3.21% during the financial year 2016. Thirdly, there is Abacus property the profit margin of Abacus property is witnessing the declining trend and the percentage has reduced to 91.8% in the year 2016 as compared to 94.3 in the year 2014. However, the return on equity has been facing the increasing trend and this was because of the decreased sales of the company. Liquidity tends to be a process where an entity pays liabilities in a certain period of time as there is the need of them being settled under the original payment terms (Jeffrey, 2013). The applicability of liquidity on a certain asset means that its easy to convert an asset into cash in a short period (Bansal Hunter, 2003). Looking at Ramsey Healthcare as of 2014 their liquidity ratio was at 0.97. As of 2015 there was a drop in liquidity this is as a result of current liabilities being greater being greater than current assets, but in 2016 there was additional investments by investors which led to an increase in liquidity to 0.92 but still the current liabilities were still high compared to current assets. Secondly, Toxfree current ratio appears to be stable throughout 2014 to 2016 financial years. As of 2013 their standings were at 1.51, in 2014 it increased to 1.57 as a result of investors increasing their investments and current assets becoming greater than current liabilities. In 2015, there was a slight drop to 1.46 but in 2016 they were able to propel their liquidity up to 1.71. Lastly, Abacus property here the current ratio of the company has the declining trend since the year 2014. The ratio stood at 5.56 in the year 2014 and this declined to 2.72 and further to 2.29 in the year 2016. The declining ratio is regarded to be suitable for the company as the company is able to use its current assets in generating the current liabilities. The quick ratio has also witnessed a declining trend and has fallen to 1.15 in the year 2016 as compared to 2.4 and 5.17 in the year 2015 and 2014 respectively. The free cash flow to the net income has also fallen. The free cash flow to the percentage of sales has initially increased and then subsequently decreased. Asset efficiency ratio tends to measure the efficiency there is in a firms ability to utilize assets so as to generate maximum revenue (Breitbarth, 2015). As for Ramsey Healthcare in 2014 their efficiency was at 1.13 which was a remarkable score for them. In 2015, there was an increase in levels of efficiency which propelled to 1.20, but in 2016 the efficiency fell slightly to 1.08. Secondly, Toxfree asset turnover ratio has been increasing through the financial year 2013 to financial year 2015. The asset turnover ratio during the financial year 2013 was 0.84, it increased to 0.93 in financial year 2014, and it reached its peak on 2015 with 1.00 asset turnover ratio. During financial year 2016, it has decreased to 0.86. For Abacus, they have witnessed a declining trend and the ratio has fallen form 0.17 in the year 2014 to 0.9 in the year 2015. The receivables turnover has initially increased and subsequently decreased. The ratio stood at 17.33 in the year 2014 as compared to 21.13 in the year 2016. There was a significant increase in the inventory ratio. The ratio increased from 0.46 in the year 2014 to 2.06 in the year 2016. The lower ratio indicates that the company is not efficiently utilizing the current assets. The balance of the account receivables are increasing faster than the sales of the company. Based on the gearing aspect, Ramsey debt ratio to asset seems to have an increasing trend. For instance as of 2014 the debt ratio to asset was at 0.62 and at 2015 there was an increase to 0.75. In 2016, the debt ration to asset remained constant as that of 2015. Secondly, Toxfree debt ratio to asset has an increasing trend where in 2013 it was at 0.72, 2014 witnessed an increase to 0.81 and 2015 the ratio stood at 0.85. In 2016, there was also an increase to 0.90. Lastly, Abacus property debt to assets ratio has initially reduced and then increased in the year 2016. The ratio stood at 1.52 in the year 2014 as compared to 1.62 in the year 2016. The lower ratio is always considered better and the ratio 1.62 is regarded to be highly leveraged as the company has more assets compared to its liabilities. Limitation of analysis The use of ratio analysis tends to have its own limitations which include: All information attained is based on history. Thus, this fails to show whether the results would be carried on in the future (Wang, 2014). Information in financial statements via ratio analysis may have been aggregated differently in the past so there is no accuracy of information. Change in policies tends to affect business financial statements. Therefore, none is sure of the policy used during a particular time or period (Gobbels Jonker, 2003). Interpretation- where its difficult to ascertain reasons for the results of the ratio. Conclusion In general, we observe an increasing trend in profitability along the three companies but Abacus Property seems to be the strongest. In liquidity, Abacus Property appears to be the strongest firm and in asset efficiency Abacus Property appears to have better asset efficiency since they have a low ratio indicating that the company is not efficiently utilizing the current assets which could act as a potential for growth. Hence, indicating that Abacus Property can greatly prosper in long run. Recommendation It is advisable for the investor to dedicate his investments on Abacus Property compared to the other two firms. The only aspect that he could focus on managers of the firm to work on is debt ratio to assets. Hence, resulting to greater results and higher revenue for the investors money. References Brown, K., Reilly, F. (2009). Analysis of investments and management of portfolios. [Mason, OH?]: South-Western. Madura, J. (2011). Personal finance. Boston [u.a.]: Pearson. Jeffrey, C. (2013).Research on professional responsibility and ethics in accounting. Vol. 17 Vol. 17. Bingley, U.K., Emerald. Balmer, J. M. T. (2009).Explicating Corporate Identity. Bradford, Emerald Group Pub. Breitbarth, T. (2015).Corporate governance: the of international business in journal society : governance and Ratio analysis management in sport. Wang, S. (2014).Chinese strategic decision-making on CSR. Hazlett, S.-A., Mcadam, R., Sohal, A. (2007).Quality management and Ratio analysis. [Bradford, England], Emerald. Ali, A. J., Al?Aali, A. (2012). Corporate social responsibility in Saudi Arabia. Middle East Policy, 19(4), 40-53. Bansal, P., Hunter, T. (2003). Strategic explanations for the early adoption of Ratio Analysis. Journal of Business Ethics, 46(3), 289-299. Gbbels, M., Jonker, J. (2003). AA1000 and SA8000 compared: a systematic comparison of contemporary accountability ratio standards. Managerial Auditing Journal, 18(1), 54-58.

Sunday, December 1, 2019

Mr. Brooks an Example of the Topic Film Essays by

Mr. Brooks The movie Mr. Brooks is about a serial killer, portrayed by Kevin Costner. It was released last June 1, 2007, which also stars Demi Moore and Dane Cook. It has successfully depicted the life of a serial killer, as well as the detective who pursues him. It was also able to explain the criminal behavior and the reasons why he engaged into these serial killings. Need essay sample on "Mr. Brooks" topic? We will write a custom essay sample specifically for you Proceed Mr. Brooks is a successful businessman as well as a happy family man. He was named Man of the Year by the Portland Chamber of Commerce, and lives with his loving wife and has a college daughter. However, deep inside Mr. Brooks lives a blood-thirsty alter ego named Marshall, which has convinced him to kill just for the thrill of doing so. He has suppressed his urge to kill for two years already, but was once again convinced to kill by his alter ego Marshall. As a serial killer, Mr. Brooks is very intelligent and is really untraceable. He plans his every move, not leaving any evidence behind. He is aided by is second personality, who seems to be in control whenever he does his killings. He is able to kill for pleasure with the help of his money. He has his own incinerator which he uses to burn all the possible evidences when he kills. He is very relaxed when he kills, which is a sign of a professional killer. There is no room for mistakes for him because he is a well known personality especially in the business world. He did make a mistake however when he killed a dance couple in their apartment room. A spying neighbor was able to take pictures of Mr. Brooks when he shot the couple because he left the blinds open. This has caused the turn of events for the movie. In his earlier years as a killer, Mr. Brooks is known as the Thumbprint Killer, since he leaves only a thumbprint in the crime scene which is actually not his own thumb mark. His serial killing has actually attracted the attention of the authority. There are a lot of police officers on his trail, including a lady detective portrayed by Demi Moore. Our Customers Usually Tell Us: How much do I have to pay someone to write my assignment online? Essay writers suggest: Grab Your Essay Fast! Demi Moore plays the role of Tracy Atwood, a Portland detective on Mr. Brooks trail. She however pinpoints Mr. Smith (the one who catches Mr. Brooks killing the couple) as the Thumbprint killer. Because of this, she quickly goes over Mr. Smiths apartment to find him gone and relocated to another place. This problem with Mr. Brooks was just one of the few things that \is bothering Tracy. She is also worries about a escaped killer who she has sent to jai, and is now out to get her. She also has to take care of his ex husband that wants get a large amount of money from their divorce. Tracy Atwood is a very dedicated detective, who would do anything just to solve a case. She is not afraid to risk he own life and limb when it comes to her job. She is very intelligent as well as very skilled for a lady detective. She is shown to be successful in catching criminals, just like the one who escaped and is now coming to get her. Despite these, she is not afraid and continues to do what she does best, which is solving crimes. She is revealed to be a very rich woman, who was the sole recipient of her fathers wealth. Her ex husband decided to take advantage of this and wanted to take a large chunk of money from her. This was thwarted however by Mr. Brooks, who killed his ex husband and his lawyer. This is to keep her off Mr. Brooks track, as he deals with his own problems about Mr. Smith. Mr. Brooks outsmarted detective Atwood by using Mr. Smith to lead her away from him. He was able to keep his identity safe by using other people to attract the attention of the authorities. Everything seemed possible for him, especially with his money and his alter ego, Marshall. Mr. Brooks seems to show a case of schizophrenia. He has developed this other character within himself. It was Marshall who tells him to kill; it was him that caused his addiction to the thrills of killing. He and Marshall showed different personalities, but were sharing the same body. Mr. Brooks is a self-made man; he is rich and influential, as well as a fulfilled family man. Marshall is different; he was cunning, persistent, and blood thirsty. They both share the intelligence which Mr. Brooks uses to solve or deal with his problems. It is also his main weapon as a killer. Schizophrenia is defined as a mental illness which is characterized by certain impairments in how a person perceives things, and even how he expresses reality, by developing an alternate personality. This is clearly visible in the case of Mr. Brooks and his alter ego, Marshall. There were some findings relating schizophrenia and crime, wherein there is a higher chance for those diagnosed with this mental disorder to engage in crimes. They have a different perception, as well as a sense of reality, which could influence their view of right and wrong, making them commit these crimes. Even though Mr. Brooks tries to suppress his urges by regularly attending alcoholics anonymous meetings, he still cant get rid of Marshall as his second personality. He may stop being a serial killer, but he wasnt able to detach from his alter ego. As a consequence, he may still have the tendency to return to killings. The movie is a serious psychological film which has successfully shown what goes on in the mind of a serial killer with split personalities. The story focuses on the life of the serial killer and not on the police or the detectives. Because of this, the movie shows a different kind of suspense, not concentrating on the victims or the police officers, but on what goes on in the mind of the serial killer. In the movie, suspense was created when the character of Mr. Smith was introduced. It just showed that there was a flaw in the Mr. Brooks himself, thats why somebody was able to get his picture, evidence that could lead to his arrest. The viewers see suspense as it is experienced by the serial killer himself, Mr. Brooks. He seemed to have an unstable personality thats why the viewers cant actually predict on what will happen with the story. He is fast to change his mind, like the ones who he decides to kill. He has to think about it carefully, and if he is not satisfied with what he has planned, he will not pursue it. There came a time when Mr. Brooks decided that he wants to be killed by Mr. Smith himself. This has aroused the displeasure of Marshall, since he wants to go on existing and enjoy the thrills of killing. He understands that if Mr. Brooks dies, he dies along with him. The viewers would then think that Mr. Brooks would actually die because he has already decided that he would die. However, it was a surprise when Mr. Smiths gun didnt fire a shot. Mr. Brooks explained that he has intentionally bent the firing pin in Mr. Smiths gun, in case he decided to change his mind about dying. Works Cited: ADCOCK, M. (2007) Mr Brooks - review BRITISH COLUMBIA SCHIZOPHRENIA SOCIETY (2001) Basic Facts About Schizophrenia. BURNS, K. S. (2007) Criminal Insanity. GILCHRIST, T. (2007) Mr. Brooks Review: An underwhelming addition to the serial killer canon. JANSSEN PHARMACEUTICA (2007) Treatment options for people with schizophrenia. LINDQVIST, P. & ALLEBECK, P. (1990) Schizophrenia and crime. A longitudinal follow-up of 644 schizophrenics in Stockholm. The British Journal of Psychiatry. MUNKNER, R. (2004) Schizophrenia and crime. Danish Medical Bulletin, Vol. 51. SCHIZPHRENIA.COM (2004) Crime and Schizophrenia.

Tuesday, November 26, 2019

Consolidation of Democracy in Post-Soviet Russia Essays

Consolidation of Democracy in Post-Soviet Russia Essays Consolidation of Democracy in Post-Soviet Russia Russian History Consolidation of Democracy in Post-Soviet Russia Introduction The fall of the Communist regime in the Soviet Union was more than a political event. The powerful interaction and fusion between politics and economics that characterized the state socialist system created a situation that was unique for the successor states of the Soviet Union. The penetration of the Communist regime into every facet of life left the Russian people with little democratic traditions. Russia faces the seemingly impracticable task of economic liberalization and democratization. This is combined with a necessity to answer nationalist and ethnic questions that have plagued Russia for centuries. This paper addresses the problems of creating a stable democracy in Russia. The prospects for a stable democracy in Russia are limited at best. I will outline some of the concerns that academics have in the consolidation of Russian democracy. What is paramount to note is that a stable democracy must adequately address what Ken Jowitt calls the developmental trinity: nation-building; capitalism and democracy. The dilemma that is especially relevant to Russia it that these conditions are often contradictory. The often messy business of politically reconstructing a nation defies traditional democratic ideals. The establishment of democratic institutions can hinder the development of a market economy and, conversely, programs that are designed to enhance capitalist expansion often are antagonistic towards democratic goals (Jowitt 7). These seemingly endless Catch-22s are at the heart of difficulties facing Russia in its attempt to create a stable democracy. The Process of Creating A Nation-State The question of who is the playing the game and what makes the playing field is an important one for the Russian Federation. Ethnic and nationalist questions plagued the Soviet Union and continue to stress the Russia Federation during its nascent period. The dynamics of center-periphery relations provides Moscow with some of the greatest challenges in establishing a stable democracy. Phillipe Smitter writes, There is no simply democratic way of deciding what a nation and its corresponding political unit should be (Smitter 66). Later in his article, he writes those that have not yet resolved the dilemma of defining their national and territorial boundaries are unlikely to make much more progress in other domains (Smitter 73). The dilemma facing the Russian Federation is that it finds itself with a charge of establishing and following democratic institutions, while at the same time facing secessionary pressures that seem to require extra-democratic means to preserve the integrity of the nation. Nationalism in multiethnic areas in the Russian Federation has provided a substantial challenge for democratization. There is a direct relationship between democratization and ethnic peace (Smitter 72). In a democratically weak society, ethnicity assumes a stronger role, and when democracy and ethnicity are balanced, political stability is possible. As a result of a lack of democratic institutions and channels for dialogue, Russias inhabitants are now increasingly identifying themselves as members of ethnic groups rather than as citizens of the Russian Federation (Drobizheva). An important development in center-periphery relations is the growing importance of economic nationalism, an effort to create an economic basis for political independence. Economic nationalism is a protective defense against the Russian federal governments economic dominance. Alternatively, it is also a sign that the republics wish to retain relations with Moscow since politics remains primarily in the hands of the center (Drobizheva). For example, Tatarstan and Sakha-Yakutia both have a wealth of natural resources, giving them a potential advantage in economic development and a desire to establish control over these resources. Tatarstan, for example, strives to sell its oil at world market prices in foreign markets to generate income, and in 1993-94, the local governments in Tatarstan and Yakutia sought economic decentralization in Russia by refusing to pay federal taxes. Consequently, an agreement reached between the federal government and the republics gave the latter what they wanted: increased economic autonomy (Drobizheva). Further inquiry into the agreements with Tartarsan demonstrates the flexibility the Yeltsin regime is willing to employ in dealing with possible powder-keg situations. A treaty signed on February 15, 1994 attempted to mollify the tensions on both sides. The treaty affirmed Tartarsan right to its own international and economic relations and, as previously noted, provided substantial autonomy in economic issues for Tartarsan. Smoothing over

Saturday, November 23, 2019

30+ Old Norse Words You Already Know

30+ Old Norse Words You Already Know 30+ Old Norse Words You Already Know 30+ Old Norse Words You Already Know By Michael Probably youve never studied Conversational Viking, let alone claimed to speak it. But the language of the Vikings, Old Norse, has influenced the development of English more than any other language besides French and Latin. The Swedes, Norwegians, Icelanders, and Danes all spoke Old Norse in those days, usually called the Danish tongue. In the 11th century, Old Norse was the most widely spoken European language, ranging west with Leif Ericksons colony of Vinland in modern-day Canada, east with the Viking settlers on the Volga River in modern-day Russia, and south with warriors battling in modern-day Spain, Italy and North Africa. Four centuries after the Anglo-Saxons began emigrating from northern Europe, Danish Vikings began raiding Britain and had begun settling down by the year 876, plowing the land. The 14 shires dominated by Danish law in northern and eastern England were called the Danelaw. In 1016, King Canute the Great became ruler of all England, even before he became king of his native Denmark. Danish kings ruled England almost until William the Conquerer sailed from Normandy, France and became the first Norman king of England in 1066. When he did, more Norse words entered English. What did William the Conquerer have to do with the Vikings? Because Normandy means land of the north men, colonized by people such as Williams ancestor Rollo, whose real name was Hrà ³lfr. See a pattern? Today Old Norse words are most common in the Yorkshire dialect, but the Danelaw included the East Midlands, York, Essex, Cambridge, Suffolk, Norfolk, Northampton, Huntingdon, Bedford, Hertford, Middlesex and Buckingham. Old Norse words used in modern English When it comes to English words for which we are indebted to Old Norse, lets start with they, their and them. Its true. If it werent for the Vikings, we might still be using the Old English words hà ®e, heora and him instead. Or maybe not when him and them mean the same thing in a language, you know its time for a change. In fact, English received many really, really common words from Old Norse, such as give, take, get, and both. And sale, cake, egg, husband, fellow, sister, root, rag, loose, raise, rugged, odd, plough, freckle, call, flat, hale, ugly, and lake. Another Old English word that was quickly replaced was the very short word à ¦, which meant law. Today we use a longer and less ambiguously-spelled Old Norse word: law. Many English words that begin with sk or sc came from Old Norse, such as skin, sky, score, scant, scrub, scathe, and skill. Old Norse words that feature two-letter blends and a high consonant-to-vowel ratio just sound Viking to me, especially if you pronounce both letters as the Vikings originally did: knife, snare, snub, wrong, bread, dwell, bask, dream, steak, stammer, and especially thwart. Old Norse words that meant something slightly different English word, with original Old Norse meaning anger trouble, affliction, which can make a person angry bait snack, food eaten at work. Now means food used to catch fish, wild animals, and susceptible people. bask similar to the Old Norse word meaning â€Å"to bathe† berserk either from bear-shirt (frenzied warriors wearing a bearskin shirt) or bare-shirt (frenzied warriors wearing no shirt) blunder to shut one’s eyes; to stumble about blindly bulk partition; cargo, as in the nautical term bulkhead crawl to claw. Crawling up a steep slope may require clawing. dirt excrement. Appropriately so. gang any group of men, as in modern Danish, not necessarily dangerous gawk to heed, as in paying too much attention gift dowry, a kind of wedding gift. In modern Danish, gift means wedding. haggle to chop. It amuses me to imagine how this word came to mean vigorous bargaining. hap, happy chance, good luck, fate. Apparently the Vikings didnt believe that happiness is a choice. lake to play, which is what many people do at a lake. A famous Danish toy manufacturer is called Lego. litmus from the Old Norse words litr (dye) and mosi (moss), used as a chemical test for acidity and alkalinity. muck cow dung. An English dairy farmer may say he needs to muck out, or clean, his barn. muggy drizzle, mist. Today it means severely humid. rive to scratch, plow, tear. A poet might write about his heart being riven in two. scathe to hurt, injure. Only the opposite word, unscathed, is common. Gang members never say, You come near me, Im gonna scathe you. seem to conform. Think about that for a while. skill distinction. If you are skilled, you might earn distinction. sleuth trail. The sleuth is always on the trail for clues. snub to curse. When youre snubbed or ignored, you might feel cursed. sprint to jump up, one of the keys to winning in a sprint. stain to paint. Not the same thing at your paint store. stammer to hinder; to dam up, as in a flow of words steak to fry. Could the Vikings have introduced chicken fried steak to the American South? No. thrift prosperity. If you have thrift, perhaps prosperity will follow. thwart across, which has kept a similar meaning for sailors window wind-eye or in Old Norse, vindauga. A treasure of a word. Old English words that meant something different before the Vikings bread In Old English, bread meant â€Å"bit, piece, morsel† but in Old Norse, bread meant bread. We get our word loaf from the Old English word for bread which it replaced. die Before the Vikings, die meant starve dream Before the Vikings, dream meant â€Å"joy, mirth, noisy merriment, even music. dwell Before the Vikings, dwell meant both â€Å"go astray and tarry. Im still trying to figure that one out. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:How to Punctuate References to Dates and Times10 Techniques for More Precise WritingHow to Send Tactful Emails from a Technical Support Desk

Thursday, November 21, 2019

Entropy impact in other fields besides of engineering Essay

Entropy impact in other fields besides of engineering - Essay Example In a clogged thermodynamic system, entropy worsens due to degradation. The physical law of nature states that if entropy is left untouched, it declines steadily. This means that entropy does not perform any good. The adverse effects of entropy are analogous to disorder within a business setting. Like entropy, businesses slowly decline in performance due to degradation. Deterioration occurs in many aspects of a business environment in all levels. For example; a manufacturing system that is comprised of people, materials and processes that are tailored to deliver finished services and goods to consumers. In order to stay competitive, the final product must have the quality that attracts customers and at the least amount. The emergence of business disorders will halt the quality and competitive price of the final product. A manager should employ management tactics that take the business disorders into account and come up with ways to fight this deterioration (Alcedo, 2011). The following factors should be considered; processes, in a business environment, employees come face to face with the same type of a process on a daily basis. A process is defined as a mix of inputs that generate matching outputs. Continuous process innovation should be carried out to combat process entropy. Such entropy is prevalent in mechanistic organizations that fail to accept easily change. Bureaucratic organizations rely on values and regulations, centralized hierarchy and defined job responsibilities (Mintzberg, 1989). They also rely on an authority, a clear chain of command and a central decision-making organ. They are repetitive, simple and standardized. Managers should introduce continuous improvement techniques that scrutinize processes and come up with ways of improving them. This is a low-cost approach to improving the processes. Innovations should also be

Tuesday, November 19, 2019

Significance of Austrian and Post-Keynesian criticisms of the standard Essay

Significance of Austrian and Post-Keynesian criticisms of the standard neoclassical view of the competitive process - Essay Example These markets which are referred to in the neoclassical viewpoint are considered to be a group of optimizing individuals trading amongst each other at predetermined prices and are endowed with the means of production given (Henry,  2012, p. 321). The concept of competitive process in neoclassical view revolves around the utility optimization in an environment of Perfect Competition. Perfect Competition is where there is no market power exhibited by the firms and they act as the price takers. Thus, the extent of the market power indicated the competition in a particular market. The economists of this theory believe that the equilibrium is the point where the utility is maximized. Profit maximization is an example of this as it is a fundamental aspect of a firm within their market structure. Equilibrium, according to them, also provides the market clearing process to take place. As this theory has been providing a simple ideology for the functioning of the market under the Perfect Co mpetition, there are many modern economists who have considered the real life situations and concluded that a number of other factors are also to be included to analyze the competitive process in the markets (Leask, Parnell, 2005, p. 469). There have been some theorists that have criticized the traditional approach over the time as modern aspects were introduced, and so alternative schools of thought were created. Two of these alternative schools are the Austrian and the Post-Keynesian theories. The Austrian school of thought is rooted from the work of Menger, Hayek and Mises. The approach was concerned with the significance of Subjectivism,... This paper stresses that the perfect competition structure of the market is the key approach of the neoclassical theory of competition and on the other hand, the Austrian and Post-Keynesian theories emphasize on the importance of Oligopoly as greater in the modern economics. Being philosophically distant from one another, the neoclassic view had been under constant pressure throughout the years. As much as it is important to assess the criticisms, it is also important to assess the significance of those criticisms and their affects. The author talks that the concept of competitive process in neoclassical view revolves around the utility optimization in an environment of Perfect Competition. Perfect Competition is where there is no market power exhibited by the firms and they act as the price takers. Thus, the extent of the market power indicated the competition in a particular market. This report makes a conlusion that it is evident that the criticisms made by the Austrian and the Post-Keynesians hold a very significant impact on the business economics and this impact is unquestionable. These criticisms were a rise to much advancement that was needed in the modern economics. In fact, the impact that they had were not only on the academics but also on the general knowledge for the public. These criticisms drove the extensions to the neoclassical theories and gave them a sense of realism. These criticisms are however, significant only until the neoclassical school finds a way to enhance their role and advance their models to come up to the level of the two alternative schools. Modern economics and realism are the key factors to be looked upon.

Sunday, November 17, 2019

Corrections Purpose and History Essay Example for Free

Corrections Purpose and History Essay The history of punishment is a unique one, since the dawn of man human kind has punished one another. Man did not merely throw someone in a chamber and let them contemplate their crimes such as we do in today’s society; rather, during those early times, punishment was harsh and swift. Criminals were not drawn through the litigation processes; instead, they were found immediately guilty of a crime and brought forth to be punished in an open forum, serving to the masses as an example of the consequences of crime. The early forms of punishment in Europe varied greatly but all forms were meant to inflict unimaginable pain upon the recipient, and it is from the European methods of imprisonment from which the U.S. drew inspiration. Punishment such as crucifixion, burning on pyres, guillotines, and gauntlets are but a few examples of what methods were utilized as early methods of punishment in early Europe. This illustrates the underlying ideology that punishment should be administered with two principles in mind, deterrence and retribution. Purpose and History Methods of imprisonment introduced near the turn of the eighteenth century England inspired and revolutionized the way we punish and house inmates. In England during the fifteenth and sixteenth century’s corporal punishment reined supreme. Public beatings were carried out in the streets with whips; beheadings and torture were the norm for serious crimes; and enslavement was common for petty offenders. During the seventeenth century in England and other European countries, imprisonment for lesser offenses started to occur but conditions were less than desirable or humane. These facilities were overcrowded, unsanitary, and, worst of all, gender/age neutral, which meant that male felons frequently took liberties with incarcerated women and children (Incarcerated: The History of the Penitentiary from 1776-Present, 1997). The American Colonies quickly embraced the idea of imprisonment, because of the religious freedoms English settlers sought when they colonized this nation. The Quakers were a religious group that settled in the northeast United States and they developed new laws to govern punishment and incarcerations that focused on prolonged imprisonment to serve as retribution for crimes committed. The Quakers belief system focused on of morality, peace, non-violence, and humanity. As such they showed mercy on offenders by allowing them to shed their anti-social behaviors through long term incarceration and a penance of hard labor. It is from this that modern the concept of reformation was established. Since this form of incarceration gained popularity, it has held onto two core principles: that a criminal can make restitutions for his/her crimes and that a convict can be eventually reintegrated back into society. The new form of punishment provided an alternative to the implemented punishments of yesteryear. Auburn versus Cherry Hill Pennsylvania System This reformation of how society punished criminals served as the foundation for new and competing theories on incarceration and punishment. In America around the early 1800’s, two prison systems were the dominant models of confinement: the Pennsylvania and the Auburn State. The first model was the Pennsylvania model, which was first used at Cherry Hill prison. This model used solitary confinement as its primary tool: convicts were perpetually detained without interactions with other individuals or time outside of confinement. The idea was that solitary confinement would lead to inward reflection and religious motivation and result in a penitent convict. In fact the word penitentiary actually comes from the Pennsylvania model of perpetual confinement because it had religious implications. At first, particularly in Cherry Hill, a Bible would be left in the solitary confinement cells in the hopes it would help prisoners repent. The second model was the Auburn State prison system, which supported the labor penance model. It operated under the assumption that hard, physical labor could not only serve as restitution but as a means of helping a convicted criminal reintegrate into society fully reformed. Often, prisoners worked during the day in total silence and would be hosed down them at night. A main criticism of the Auburn system was that prisoners were being used essentially as slave labor. Inmates were being farmed out to private business owners, who had contracts with the state, which in turn lined the pockets of the private businesses and cut costs for the state. As such, the Auburn model became the popular model, because states faced significantly less prison and prisoner care costs. Businesses paid a fee in order to use the prisoners and the prisoners acted as unpaid labor for the businesses. The state prisons pocketed the fees thus creating a revenue stream that could be used to support the prisons, rather than tapping into state funds, i.e. tax payer dollars (Colvin, 1997). Around the 1920’s to 1930’s many changes occurred due to the state of the economy and activists pressing the government for prison reform. One of the main changes occurred when Congress enacted the Hawes Cooper Act, which effectively stymied the sale of prison-made goods or the us e of prison-labor by making such goods subject to state punitive laws. This act was passed in no small part due to the jobs that were needed by good upstanding citizens—jobs that were being taken away during extremely tough financial times by cheap prison labor. Congress had the authority to pass such a law thanks to its power to control and tax interstate commerce. The Ashurst-Sumners Act was the final nail in the coffin by prohibiting transport companies from accepting prison-made products (McShane Williams,1996). The changes that stemmed from the Depression helped shape the correctional system into the rehabilitation-oriented program we have today. Prisoners are now classified into the likelihood of rehabilitation and the type of crimes that were committed, and this determines what type of facility an offender is incarcerated. Since 1935, the government made it clear that prisons must separate prisoners on the basis of gender and age. Now, facilities specifically for juvenile offenders have been established and the handling procedures for you nger offenders have been defined. Furthermore, there are programs to rehabilitate all types of offenders whether their needs are as simple as talking to someone during counseling sessions or educational opportunities. In some ways this system has been detrimental to corrections as a whole because it arguably results in overcrowding and a more lenient attitude: if you commit a crime then you will only have to contend with years off your life rather than hard labor and making reparations for the crime (Seiter, 2011). Over-population has resulted in more money taken from the taxpayers because if there are more people in the correctional system, more facilities and care are needed. Crime levels have dissipated over the years but not dramatically enough to really prove that this system is the true solution to our problems. Conclusion Modern principles of rehabilitation and reform have brought about the institution of facilities to incarcerate convicted individuals; these structures are called penitentiaries, jails, and prisons. Current prisons are more aptly concerned with long-term detention rather than a temporary housing prior to punishment like it was used as in the past. Today’s Prisons are a shell of the former institutions. Inmates in facilities today would never allow themselves to be used for labor outside prison walls it would be considered cruel and unusual punishment. For now the correctional system work, but soon it could be on the verge of collapse and any moment the flood gates could burst and the concept of rehabilitation could come to an end. References: Mcshane, M. D., Williams, F. P. (1996). Encyclopedia of American Prisons (2nd ed.). Taylor and Francis. INCARCERATED: THE HISTORY OF THE PENITENTIARY FROM 1776- PRESENT. (1997). Retrieved from http://www.richeast.org/htwm/jails/Jails.html Colvin, M. (1997). Penitentiaries, Reformatories, and Chain Gangs: Social Theory and the History of Punishment in Nineteenth Century America. : St. Martin’s Press. Seiter, R. (2011). Corrections an Introduction (3rd ed.). Upper saddle Hall, NJ: Pearson/Prentice Hall.

Thursday, November 14, 2019

The Theme of Blindness in King Lear Essay examples -- English Literatu

The Theme of Blindness in King Lear In the tragedy King Lear, the term blindness has an entirely different meaning. It is not a physical flaw, but the inability of the characters to see a person for whom they truly are. They can only read what is presented to them on the surface. King Lear, Gloucester and Albany are three prime examples characters who suffered most by having this flaw. Lear was by far the blindest of the three. Because Lear was the King, one would expect him to have superb reasoning skills, but his lack of insight kept him from making wise choices. This is the flaw that led to his downfall. Lear's first big mistake was letting himself be fooled by Regan and Goneril, and giving them his throne. For they did not love him at all, he could not understand the depth of Cordelia's love for him. He banished her from the kingdom without one thought to what she had said. Lear's last words to the only daughter that truly loved him were; ".....for we/ have no such daughter, nor shall we ever see/ that face of hers again. Therefore be gone/ without our grace, our love, our benison." (Shakespeare 1, 1. 262-265) Lear's blindness also caused him to banish Kent, one of his most loyal followers. Kent tried to stand up to Lear in Cordelia's honor, but Lear would not listen to what Kent was trying to tell him. To Kent's opposition; "This hideous rashness, answer my life, my judgement,/ Thy youngest daughter does not love thee least;" ( 1,1. 150-151) Lear responded with, "Kent on thy life, no more." ( 1, 1, 154) "Out of my sight!" ( 1, 1. 157) This is a good example of Lear's lack of insight. He was being too stubborn to see that Kent was only trying to do what was best for Lear. After Kent had been banished, he ... ...for Goneril blinded him from the evilness that she possessed. He was blind from the fact that Goneril was having an affair with Edmund, and planning to have her husband killed. Fortunately Edgar, devised a plan to cure Albany's blindness. A letter outlining Goneril's plan, was all that Albany needed to see. After reading the letter Albany came to his senses and confronted Goneril; " O Goneril,/ You are not worth the dust which the rude wind/ Blows in your face!" ( 4, 2. 29-31) Unlike Lear and Gloucester, Albany did not suffer from his bout of blindness, he lived to become the leader of which was once Lear's kingdom. In King Lear, blindness is a theme portrayed by the main characters of these plots. Throughout the play Shakespeare is saying that the world cannot be seen with eyes only. It is a combination of mind, emotion and heart. True sight comes from within.

Tuesday, November 12, 2019

Class scheduling system Essay

A.INTRODUCTION Through the past year, most of the people are not comfortable working with a computer, and perform better with the paper and pencil system. The manual system works, even if electricity is off, unlike most computer setups, and there is no data corruption or duplication, as sometimes happens with accounting software. One of the disadvantages of manual accounting system is the amount of time most put into it. Because you don’t have a computer categories and totaling figures, you must do this yourself. It takes a lot of time to do manual accounting that it does computerized accounting system. In this generation, computer is being used by industry, companies, school, and specially business establishment. They used computer in making their task easier with less times, from manual to a computerized one. The emerge of computer gives a big contribution to business and education. Ever since, computer development of technology become a great advantage on the business replaced the work intended for human primarily to lessen manpower. By using computer reduce the time consumed in recording data, computing transaction and processing information. A computerized system is designed to perform one or more dedicated functions is often times with real-time computing constraints. It is also designed to do some specific task, rather than be general-purposed computer for multiple tasks. In this regard, the researchers proposed computerized accounting system of C/A+CT college to lessen the works of the accountant. This study will develop researchers our skills and ability especially in planning, analyzing and designing a system. History: In 1997, the Cordillera A+ Computer Technology (C/+ACT), pronounced see-act, took a bow as it opened its doors to 17 wide-eyed and eager high school graduates. They were as excited as the first three (3) teachers: Mrs.Gladys Mae O.Garcia, Mrs.Nerisa L. Orodio and Ms Donagil Alipio. Two Technical 2-year courses were offered: Computer Secretarial and Computer Technician both supervised by the Technical Education and skill Development Authority (TESDA). On its second year, C/A+CT expanded its offering through two new 2-year courses Computer Programming and Associate in Computer Science. The school population grew steadily and on its First Commencement Program in  March 1999, C/A+CT AND 5 Computer Technician graduates. In June 2000, the Commission on Higher Education (CHED) favorably approved the appli9cation of C/A+CT College paving the way for the associate in Computer Science to be ladderized towards Bachelor of Science in Computer Science. Geared in the direction as a center for Science and Technology, other course offerings are under study-courses that shall address the manpower requirement of the Cordillera Region as well as the bigger market and even the international markets are being designed and applied for. As a fresh among the Higher Education Institutions [HEIs], the Cordillera A+ Computer Technology College looks into the future with confidence that it will make a difference to the people of kalinga as an alternative learning center for Science and technology-a school close to home and family, an alternative to the expensive prospect of studying in the prime centers of education such as Metro Manila, Baguio City or even Tuguegarao City. MISSION: C/A+CT College is committed to the proposition that cordilleras especially the provinces of kalinga and Apayao be sufficiently provided empowerment for its human resources to break free from the insulting and degrading stamp of and backwardness. VISION: C/A+CT College is envisioned as a leading educational institution in the kalinga province committed to developing the total person into responsible citizens vital to regional and national development. B. Scope and Delimitation of the study The scope of the study focuses on the accounting system of Cordillera A+ Computer Technology college. It only covers the monitoring of accounts. It benefits personnel particularly the Cashier and the Administrator. C. Significance of the study The accounting system has a great impact in the school. It has a great help in terms of time management. The significance of the study is to design and to improve the accounting system of C/A+CT College by implementing a computerized accounting system. Through this system, the C/A+CT college will not be hard- up in implementing the accounting procedures because they will  spend minimal time and effort in working with it. The result of the study will benefit the school. It well lessen all manual recordings done by the Administrator and help them produce reliable and accurate report needed by the C/A+CT. The study also benefit the accounting In-charge in order to process the Accounting System of C/A+CT in more accurate. D. Objectives of the study General objectives: The main objective of the study is to develop and assign a more modernized system regarding the account of C/A+CT. By this study all reports regarding the accounting of C/A+CT will be done in a reliable and accurate format. Specific: 1.To identify the actual book keeping and accounting practices of C/A+CT. 2.To determine the types of accounting system by C/A+CT. 3.To identify the problems faced by C/A+CT as a result of maintaining improper associated accounting system. 4.To identify the factors responsible for these problems of maintaining adequate records of accounting system by C/A+CT. 5.To develop and analyze a system that is more accurate and efficient in recording and computing the accounts of C/A+CT. 6.To make and produce a well designed system that is capable of computing all accounts. 7. To design a system that makes work easier and lessened manual computation and recording. E. Data Gathering Procedures INTERVIEW The researchers interviewed the Administrator. Researchers used this method in order to gather some information that are related to the study. RESEARCH The researchers were able to understand the existing of accounting system through this method. They designed proposed system immediately also read other books and sample thesis related to the researchers system. OBSERVATION The researchers used this method in order to understand the existing  accounting system. LIBRARY The researchers used this method to gather additional information about the proposed system. They used books at the library as their basis and source of data. Statement of the Problem Based on the observation of the researchers on the existing accounting system of C/A+CT college, they encountered the fallowing problems: 1. What is the current status of the system? 2. Will a computerized accounting system helps the accountant or cashier to make an easy, faster, and efficient way of computations? 3. How was the proposed system developed? 4. Will a computerized accounting system serves as a user friendly system? Review of related literature According to Baysa and Lupisan (2011) defined accounting as a service activity. They said that the main function of accounting practices is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be useful in making economic decisions. They stated that the primary duty of accountants is to render services by providing information about economic entities that is measure in terms of money. Accounting is undeniably essential to most individuals. It serves a variety range of place in our society. Many researchers and writers have defined the role of accounting in the daily lives of people in the society. The primary purpose of accounting is simply to help people make decisions throughout their everyday lives. It provides service to different organizational bodies from a small time business to a multinational company. In another accounting book, Manuel (2011) gave the definition of accounting as a language that communicates essential information for decision making .The author also noted that all businesses have one common factor: they all need vital information before making critical decisions. This is where accounting comes in as it plays a vital role in tracking down the activities and resources of a business and reporting back these activities in the form of relevant information. In another literary work, Abelada (2010) stated in one of his books that accounting is introduced primarily for a business enterprise. He specified that the practice of accounting has evolved in response to the need of business managers for relevant financial information  necessary to run a business effectively and to guide them in making short and long term plans or making decisions. F. Methodology of the study For the researchers to cope up with a system to be developed, they present an approval letter to the Accounting personnel, Mr. Christopher Libunao by asking permission to conduct the study. Through Mr. Christopher Libunao’s approval, the researchers were able to gather the necessary data for the completion of the study. Definition of Terms Accounts – means by which a user can access a computer system Accounting – is the production of financial records about an organization. Accounting System – is an application software that records & processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance Analysis – is the process of breaking a complex topic or substance into smaller parts to gain a better understanding of it. Computerized Accounting System – a software run on computer equipment to record, store and analyze information on financial transactions from internal and external operations of both small and large businesses. Data- are values of qualitative or quantitative variables, belonging to a set of items. Library – is an organized collection of information resources made accessible to a defined community for reference or borrowing. Registrar – is an official keeper of records made in a register. System – is a set of interacting or interdependent components forming an integrated whole or a set of elements and relationships which are different from relationships of the set or its elements to other elements or sets.

Saturday, November 9, 2019

Electronic Commerce in Malaysia

LAWS OF MALAYSIA Act 658 ELECTRONIC COMMERCE ACT 2006 2 Laws of Malaysia ACT 658 Date of Royal Assent Date of publication in the Gazette †¦ †¦ †¦ †¦ 30 August 2006 31 August 2006 Publisher’s Copyright C PERCETAKAN NASIONAL MALAYSIA BERHAD All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording and/or otherwise without the prior permission of Percetakan Nasional Malaysia Berhad (Appointed Printer to the Government of Malaysia).Electronic Commerce LAWS OF MALAYSIA Act 658 ELECTRONIC COMMERCE ACT 2006 3 ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. 2. 3. 4. 5. Short title and commencement Application Use not mandatory Reference to other written laws Interpretation PART II LEGAL RECOGNITION OF ELECTRONIC MESSAGE 6. 7. Legal recognition of electronic message Formation and validity of contract PART III FULFILMENT OF LEGAL REQ UIREMENTS BY ELECTRONIC MEANS 8. 9. 10. 11. 12. 13.Writing Signature Seal Witness Original Retention of document 4 Section Laws of Malaysia 14. 15. 16. Copy Prescribed form Service and delivery PART IV COMMUNICATION OF ELECTRONIC MESSAGE ACT 658 17. 18. 19. 20. 21. 22. 23. 24. Attribution of electronic message Contents of electronic message Each electronic message to be regarded separately Time of dispatch Time of receipt Place of dispatch Place of receipt Acknowledgement of receipt PART V MISCELLANEOUS 25. Regulations SCHEDULEElectronic Commerce LAWS OF MALAYSIA Act 658 ELECTRONIC COMMERCE ACT 2006 5 An Act to provide for legal recognition of electronic messages in commercial transactions, the use of the electronic messages to fulfill legal requirements and to enable and facilitate commercial transactions through the use of electronic means and other matters connected therewith. [ ENACTED by the Parliament of Malaysia as follows: PART I PRELIMINARY ] Short title and commencement 1. (1) This Act may be cited as the Electronic Commerce Act 2006. 2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette. Application 2. (1) Subject to section 3, this Act shall apply to any commercial transaction conducted through electronic means including commercial transactions by the Federal and State Governments. (2) This Act shall not apply to the transactions or documents specified in the Schedule. 6 Laws of Malaysia ACT 658 (3) The Minister may by order amend, vary, delete from or add to the Schedule. Use not mandatory 3. 1) Nothing in this Act shall make it mandatory for a person to use, provide or accept any electronic message in any commercial transaction unless the person consents to the using, providing or accepting of the electronic message. (2) A person’s consent to use, provide or accept any electronic message in any commercial transaction may be inferred from the person’s conduct. Reference to other wri tten laws 4. The application of this Act shall be supplemental and without prejudice to any other laws regulating commercial transactions. Interpretation 5.In this Act, unless the context otherwise requires— â€Å"electronic† means the technology of utilizing electrical, optical, magnetic, electromagnetic, biometric, photonic or other similar technology; â€Å"Minister† means the Minister charged with the responsibility for domestic trade and consumer affairs; â€Å"electronic message† means an information generated, sent, received or stored by electronic means; â€Å"originator† means a person by whom or on whose behalf, the electronic message is generated or sent; â€Å"addressee† means a person who is intended by the originator to receive the electronic message; Electronic Commerce â€Å"information processing system† means an electronic system for generating, sending, receiving, storing or processing the electronic message;  "electronic signature† means any letter, character, number, sound or any other symbol or any combination thereof created in an electronic form adopted by a person as a signature; â€Å"commercial transactions† means a single communication or multiple communications of a commercial nature, whether contractual or not, which includes any matters relating to the supply or exchange of goods or services, agency, investments, financing, banking and insurance. PART IILEGAL RECOGNITION OF ELECTRONIC MESSAGE Legal recognition of electronic message 6. (1) Any information shall not be denied legal effect, validity or enforceability on the ground that it is wholly or partly in an electronic form. (2) Any information shall not be denied legal effect, validity or enforceability on the ground that the information is not contained in the electronic message that gives rise to such legal effect, but is merely referred to in that electronic message, provided that the information being refe rred to is accessible to the person against whom the referred information might be used.Formation and validity of contract 7. (1) In the formation of a contract, the communication of proposals, acceptance of proposals, and revocation of proposals and acceptances or any related communication may be expressed by an electronic message. (2) A contract shall not be denied legal effect, validity or enforceability on the ground that an electronic message is used in its formation. Laws of Malaysia PART III FULFILMENT OF LEGAL REQUIREMENTS BY ELECTRONIC MEANS ACT 658 Writing 8. Where any law requires information to be in writing, the requirement of the law is fulfilled if the information is contained in an electronic message that is accessible and intelligible so as to be usable for subsequent reference. Signature 9. 1) Where any law requires a signature of a person on a document, the requirement of the law is fulfilled, if the document is in the form of an electronic message, by an electron ic signature which— (a) is attached to or is logically associated with the electronic message; (b) adequately identifies the person and adequately indicates the person’s approval of the information to which the signature relates; and (c) is as reliable as is appropriate given the purpose for which, and the circumstances in which, the signature is required. 2) For the purposes of paragraph (1)(c), an electronic signature is as reliable as is appropriate if— (a) the means of creating the electronic signature is linked to and under the control of that person only; (b) any alteration made to the electronic signature after the time of signing is detectable; and (c) any alteration made to that document after the time of signing is detectable. 3) The Digital Signature Act 1997 [Act 562] shall continue to apply to any digital signature used as an electronic signature in any commercial transaction. Electronic Commerce Seal 9 10. (1) Where any law requires a seal to be af fixed to a document, the requirement of the law is fulfilled, if the document is in the form of an electronic message, by a digital signature as provided under the Digital Signature Act 1997. 2) Notwithstanding subsection (1), the Minister may, by order in the Gazette, prescribe any other electronic signature that fulfills the requirement of affixing a seal in an electronic message. Witness 11. Where any law requires the signature of a witness on a document, the requirement of the law is fulfilled, if the document is in the form of an electronic message, by an electronic signature of the witness that complies with the requirements of section 9.Original 12. (1) Where any law requires any document to be in its original form, the requirement of the law is fulfilled by a document in the form of an electronic message if— (a) there exists a reliable assurance as to the integrity of the information contained in the electronic message from the time it is first generated in its final form; and (b) the electronic message is accessible and intelligible so as to be usable for subsequent reference. 2) For the purposes of paragraph (1)(a)— (a) the criteria for assessing the integrity of the information shall be whether the information has remained complete and unaltered, apart from the addition of any endorsement or any change which arises in the normal course of communication, storage and display; and (b) the standard of reliability required shall be assessed in the light of the purpose for which the document was generated and in the light of all other relevant circumstances. 10 Laws of Malaysia ACT 658 Retention of document 13.Where any law requires any document to be retained, the requirement of the law is fulfilled by retaining the document in the form of an electronic message if the electronic message— (a) is retained in the format in which it is generated, sent or received, or in a format that does not materially change the information contained i n the electronic message that was originally generated, sent or received; (b) is accessible and intelligible so as to be usable for subsequent reference; and (c) identifies the origin and destination of the electronic message and the date and time it is sent or received.Copy 14. Where any law requires any document to be retained, served, sent or delivered in more than one copy, the requirement of the law is fulfilled, if the document is in the form of an electronic message, by retention, service, sending or delivery of the document in one copy. Prescribed form 15.Where any law requires any document to be in a prescribed form, the requirement of the law is fulfilled by a document in the form of an electronic message if the electronic message is— (a) formatted in the same or substantially the same way as the prescribed form; (b) accessible and intelligible so as to be usable for subsequent reference; and (c) capable of being retained by the other person. Service and delivery 16 . (1) Where any law requires any document to be served, sent or delivered, the requirement of the law is fulfilled by the Electronic Commerce 11 ervice, sending or delivery of the document by an electronic means if an information processing system is in place— (a) to identify the origin, destination, time and date of service, sending or delivery; and (b) for the acknowledgement of receipt, of the document. (2) This section does not apply to— (a) any notice of default, notice of demand, notice to show cause, notice of repossession or any similar notices which are required to be served prior to commencing a legal proceeding; and (b) any originating process, pleading, affidavit or other documents which are required to be served pursuant to a legal proceeding.PART IV COMMUNICATION OF ELECTRONIC MESSAGE Attribution of electronic message 17. (1) An electronic message is that of the originator if it is sent by the originator himself. (2) As between the originator and the addr essee, an electronic message is deemed to be that of the originator if it is sent by— (a) a person who has the authority to act on behalf of the originator in respect of that electronic message; or (b) an information processing system programmed by, or on behalf of, the originator to operate automatically. 3) As between the originator and the addressee, the addressee is entitled to regard an electronic message as being that of the originator, and to act on that presumption, if— (a) the addressee properly applies an authentication method agreed between the originator and the addressee for ascertaining whether the electronic message was that of the originator; or 2 Laws of Malaysia ACT 658 (b) the electronic message as received by the addressee resulted from the actions of a person whose relationship with the originator or any agent of the originator enabled that person to gain access to an authentication method used by the originator to identify electronic message as it s own. 4) Subsection (3) does not apply if— (a) the addressee has received a notice from the originator that the electronic message is not that of the originator and has reasonable time to act accordingly; or (b) the addressee knew or should have known that the electronic message was not that of the originator had he exercised reasonable care or used any authentication method agreed between the originator and the addressee. Contents of electronic message 18.Where an addressee receives an electronic message, the addressee is entitled to regard the electronic message as being what the originator intended to send, and to act on that presumption, unless the addressee knew or should have known, had he exercised reasonable care or used any agreed procedure, that the transmission resulted in any error in the electronic message as received. Each electronic message to be regarded separately 19.Where an addressee receives an electronic message, the addressee is entitled to regard each electronic message received as a separate electronic message and to act on that presumption, unless the addressee knew or should have known, had he exercised reasonable care or used any agreed procedure, that the electronic message was a duplicate. Time of dispatch 20. Unless otherwise agreed between the originator and the addressee, an electronic message is deemed sent when it enters an information processing system outside the control of the originator.Electronic Commerce Time of receipt 13 21. Unless otherwise agreed between the originator and the addressee, an electronic message is deemed received— (a) where the addressee has designated an information processing system for the purpose of receiving electronic messages, when the electronic message enters the designated information processing system; or (b) where the addressee has not designated an information processing system for the purpose of receiving electronic messages, when the electronic message comes to the knowled ge of the addressee. Place of dispatch 22.Unless otherwise agreed between the originator and the addressee, an electronic message is deemed sent from the originator’s place of business, and— (a) where the originator has more than one place of business, from the place of business that has the closest relationship with the transaction or where there is no place of business that has the closest relationship with the transaction, from the originator’s principal place of business; or (b) where the originator does not have a place of business, from the originator’s ordinary place of residence. Place of receipt 23.Unless otherwise agreed between the originator and the addressee, an electronic message is deemed received at the addressee’s place of business, and— (a) where the addressee has more than one place of business, at the place of business that has the closest relationship with the transaction or where there is no place of business that has t he closest relationship with the underlying transaction, at the addressee’s principal place of business; or (b) where the addressee does not have a place of business, at the addressee’s ordinary place of residence. 4 Laws of Malaysia ACT 658 Acknowledgement of receipt 24. (1) This section applies where, on or before sending an electronic message, or in the electronic message, the originator has requested or agreed with the addressee that receipt of the electronic message is to be acknowledged. (2) Where the originator has requested or agreed with the addressee that receipt of the electronic message is to be acknowledged, the electronic message is treated as though it has never been sent until the acknowledgement is received. 3) Where the originator has not agreed with the addressee that the acknowledgement be given in a particular form or by a particular method, an acknowledgement may be given by— (a) any communication by the addressee, automated or otherwise; o r (b) any conduct of the addressee sufficient to indicate to the originator that the electronic message has been received. 4) Where the acknowledgement has not been received by the originator within the time specified or agreed or, if no time has been specified or agreed, within a reasonable time, the originator may— (a) give notice to the addressee stating that no acknowledgement has been received and specifying a reasonable time by which the acknowledgement must be received; and (b) if the acknowledgement is not received within the time specified in paragraph (a), give notice to the addressee to treat the electronic message as though it had never been sent and exercise any other rights he may have. 5) Where the originator receives the addressee’s acknowledgement of receipt, it is presumed that the addressee received the related electronic message. (6) Where the received acknowledgement states that the related electronic message fulfills technical requirements, either agreed upon or set forth in applicable standards, it is presumed that those requirements have been fulfilled. Electronic Commerce PART V MISCELLANEOUS 15 Regulations 25.The Minister may make such regulations as are necessary or expedient for giving full effect to the provisions of this Act. SCHEDULE (Section 2) This Act shall not apply to the following transactions or documents: 1. 2. 3. 4. Power of attorney The creation of wills and codicils The creation of trusts Negotiable instruments DICETAK OLEH PERCETAKAN NASIONAL MALAYSIA BERHAD, KUALA LUMPUR BAGI PIHAK DAN DENGAN PERINTAH KERAJAAN MALAYSIA

Thursday, November 7, 2019

Management Communication Essay Example

Management Communication Essay Example Management Communication Essay Management Communication Essay Communication Is the work of managers, day In and day out. The dally work of managers. A. Managers are in constant action. 1. Switch frequently from task to task. 2. Change their focus of attention to respond to issues as they arise. 3. Engage in a large volume of tasks of short duration. B. Managers spend most of their time Interacting with others. 1. Engage In Interactions both Inside and outside the organization. 2. Talk and listen when in action. II. The majority of managers cluster around three core management roles. Interpersonal roles are the richest source of information for managers because of A. Their immediate and personal nature. 1. The figurehead role Is exhibited when performing ceremonial duties of their position. 2. The leader role is exhibited when demonstrating their responsibility for the work of the people in their unit and their actions. This is where the influence of managers is most clearly seen. 3. The liaison role is exhibited when establishing and maintaining contacts outside the vertical chain of command. B. Informational roles of managers are required because not even the most expensive management Information system can match the speed and intuitive power of a well-trained managers brain for Information processing. 1. The monitor role allows managers to scan the environment for Information. Subordinates. 3. The spokesperson role allows managers to send information to people outside of their organizations. C. Decisional roles are used by managers to make decisions on behalf of the organization and the stakeholders with an interest in the organization. 1. Interpersonal and informational roles often aid the decision making process. 2. The entrepreneur role is shown when managers seek to improve their genuineness, to adapt to changing market conditions, and to react to opportunities as they present themselves. 3. The disturbance or crisis handler role depicts managers who must involuntarily react to conditions. 4. The resource locator role involves managers making decisions about who gets what, how much, when, and why. 5. The negotiator role is used to resolve disputes with people inside and outside the organization. Ill. Although the specificity of managers work may differ, there are a few major characteristics relating to every Job. A. The time of managers is fragmented. This often drives managers to overwork ND can force them to complete tasks superficially. B. Values compete and the various roles are in tension placing managers in the middle when making many decisions. Managers cannot satisfy all parties involved, thus decisions are often based on the urgency of the need and the proximity of the problem. C. The Job of managers is overloaded due to significant reorganization efforts to make businesses more efficient, nimble, and competitive. Downsizing, coupled with high-speed data processing and remarkably efficient telecommunication systems has greatly increased the number of people directly reporting to managers. D. Efficiency becomes a core skill for successful managers. A. The role of the entrepreneur is gaining importance as managers become increasingly aware of threats and opportunities in their environment. Managers who are carefully attuned to the marketplace and competitive environment will look for opportunities to gain an advantage. B. The leader role is gaining importance as managers must become more sophisticated as strategists and mentors. Managers need to become more active mentors to attract and retain skilled employees. C. Managers must create a local vision as they help people within their organization to grow. V. The 21st Century workplace will require three types of skills, each of which will be useful at different points in your career. A. Technical skills are most valuable at the entry level, but less valuable at the senior levels. These skills constantly change and become outdated. B. Relating skills are valuable across the managerial career span and are more likely to help you progress and be promoted to higher levels of responsibility. These skills help you form relationships with people both inside and outside of the organization. C. Conceptual skills are the least valuable at the entry level, but more valuable at Enron levels in the organization. These skills permit you to look past the details of everyday work assignments and see the bigger picture. VI. Talking is the work of managers. A. One-on-one conversations allow an enormous exchange of information. B. Managers spend an astounding amount of time on the telephone. The amount of time per telephone call is decreasing, but the number of calls per day is increasing. C. Video teleconferencing makes direct conversations to people around the world a simple matter. These exchanges can be informal, conversational, and not much different than if the parties were in the same room. D. Managers give many presentations to small groups of three-to-eight people in both a formal and informal manner. Or perhaps, even several hundred. These presentations are often more formal but still involve one manager talking to others, framing, shaping, and passing information to an audience. VI. The major channels of management communication are talking and listening. VIII. The role of writing plays an important role in the life of any organization. A. Managers use writing as a career sifter; if you do not demonstrate your ability to put ideas on paper in a clear, unambiguous fashion, you will most likely not last. B. Managers at all levels of most organizations draft, review, edit, and dispatch their own correspondence, reports, and proposals. C. When a document leaves your desk, it takes on a life of its own. Documents become the property of the organization they are sent to and therefore they are free to do as they see fit with your writing. D. Managers create meaning through communication, thus communication is invention. X. Information is socially constructed. A. Information is created, shared and interpreted by people. B. Information never speaks for itself; it almost always requires some sort of interpretation, explanation or context. C. The context of a message is always of paramount importance to the listener, viewer, or reader in reaching a reasonable conclusion about what she sees or hears. D. If the messages you send as a manager are to have the impact you hope they will, they must come from a source the receiver knows, respects, and understands. X. A managers greatest challenge is to admit flaws in their skill set and constantly work to improve. A. Understand your strengths and weaknesses. Improve existing skills by acquiring a knowledge base through speaking and B. Listening and, by your reading, being alert to changing trends in the industry.

Tuesday, November 5, 2019

Ketchup and Baking Soda Volcano

Ketchup and Baking Soda Volcano The acetic acid in ketchup reacts with baking soda to produce an extra-special type of lava for a chemical volcano. This non-toxic volcano recipe is sure to please! Ketchup Baking Soda Volcano Materials small container (I used an empty travel-size bottle.)volcano (You can mold it from clay or use a cardboard form.)ketchupbaking sodaliquid dishwashing soap (optional)water (optional) Make the Volcano Erupt This is really easy! Swirl together a squirt of dishwashing detergent (if you want foamy orange lava), ketchup, and enough water to achieve the desired thickness. When you are ready to start the eruption, add baking soda. Alternatively, you could mix together the baking soda, detergent, and water. Add the ketchup when youre ready for the eruption.The lava erupts slowly and steadily, rather than forcefully, so this is a nice volcano to make if you want a longer-lasting eruption. How the Volcano Works The ketchup contains vinegar, which is dilute acetic acid. The acetic acid reacts with the baking soda to produce carbon dioxide gas. The gas bubbles expand and rise through the liquid, bubbling out the ketchup.

Sunday, November 3, 2019

Reflection Paper Essay Example | Topics and Well Written Essays - 250 words - 5

Reflection Paper - Essay Example The baby did not get angry at all, and did not sleep since he did not produce the cooing voice. The baby simulator would not change the mind of teens about parenthood. The baby simulator just helps the teens to appreciate the duties and responsibilities that parents have. However, the simulator helps the teens in realizing that they are not in a position to take the responsibilities and pressures that the parents have. The memorable moment that I experienced with the baby was during the feeding moment when the baby got choked. I did not know any first aid to give to the baby, who made me to be very scared, but luckily, for me, it was not a serious matter. The baby recovered in time. Having the baby for 24 hours made me desire more about having a baby. I think being a parent is an enjoyable experience, but only when the baby is happy. It also keeps one on his or her toes since one knows he or she has a responsibility, which is to take care of the

Thursday, October 31, 2019

Part II (4DB) Essay Example | Topics and Well Written Essays - 500 words

Part II (4DB) - Essay Example (Torbert, 2004) The first principle is that we should ensure that everyone in the organization understands what makes him to work. For effective management, if everyone knows what brought him to work, why he is working, what he gets after working and what consequences he gets if he does not work, then it will be a better approach of motivation to workers. The second principle is that for the employees to understand the importance of being part of the team. It is essential the employees to be part of the team for the achievement of the organization’s objectives. There must be coordination in the activities of the organization hence the importance for all employees being part of the team. Being part of the team, the employees will be motivated as all of them will be working toward a common hence, there will be success in the organization’s objectives. The purpose of the organization: To manage change effectively in an organization, the manager needs to ensure that all employees’ team purpose or mission is in line with the members’ needs and wants. The challenges of the organization: Employees feel motivated if they overcome challenges their experience in an organization. As a technique to manage change in an organization, employees should not give up in case of challenges in an organization but should come up with an alternative to tackle the problem. Camaraderie is another technique that can be used to manage change in an organization. The employees should maintain a good working relationship in an organization. The managers should encourage employees to have togetherness in whatever they are doing and if possible, the organization should introduce something like indoor games that will keep the employees together. Another technique that can be used to manage change and to motivate the employees is assigning responsibilities to the employees. If employees are assigned

Tuesday, October 29, 2019

Napoleon and Romanticism Essay Example | Topics and Well Written Essays - 1250 words

Napoleon and Romanticism - Essay Example Of the three, it was Byron (1788-1824) who made the biggest impact during his lifetime. His poems acted as a major source of inspiration for generations of Romantics. Unfortunately, his verses have not lasted well. His most famous poems are very long and belong to a more leisurely age when people had the time to read such things. But Don Juan still sparkles with a wit that is most un-English and the shorter lyrical verses can still give much pleasure. The defeat of Napoleon brought no improvement in the condition of the masses. After 1815 there was a deep fall, which paralyzed trade and brought a wide unemployment and poverty. The ranks of the unemployed were swelled by a flood of discharged soldiers and sailors. The victors of Waterloo and Trafalgar were forced to beg for crusts of bread in the streets of London, Manchester and Portsmouth. In an analogy to Stalin, Napoleon, the gravedigger of the French Revolution, was seen by many as the continuator of the revolutionary traditions of 1789-93. Wherever his armies set foot, they set about smashing the old order in Europe, and therefore, in a distorted form, they stood for revolution. On the other hand, the armies of England everywhere defended the forces of reaction. Nelson, the national hero, hanged the patriots of Naples and delivered them over to torture and murder at the hands of the reactionaries. Inside England, the reactionaries went on the rampage, smashing printing presses and beating up suspected radicals. One might say that occasionally the pose seemed more important to him than the idea itself. But this was entirely characteristic of the Romantics in general. It was also characteristic of many Romantics to admire, even worship - Napoleon, the Corsican upstart who had hijacked the French Revolution in its period of decline. The attraction felt for the person of Bonaparte among the Romantics bears a certain resemblance to the attitude of many foreign intellectuals to Stalin. Sincerely sympathizing with the cause of the Russian Revolution and the USSR, they lacked the Marxist understanding to be able to analyze the real nature of Stalin's regime or see any difference between it and the regime of workers' democracy established by Lenin and Trotsky in 1917. Therefore, napoleon is considered just the gravedigger of the French revolution and not the nemesis. Romanticism Romanticism was name given to the new tendency. According to "Walter pater", 'it is the addition of curiosity to the desires of beauty' , the eagerness for new impression and new pleasure, to be sought where the hard work of nature or the artist had been most cunning. More than this it was in revolt against authority, tradition and convention, whether political, social,

Sunday, October 27, 2019

Carrier Selection Determinants

Carrier Selection Determinants The purpose of this chapter is to review past literature that has been made available regarding the subject of carrier selection. The first section of this chapter will begin with global maritime overview. Next, the concept of logistics management and the issues related to transport and customers will be discussed. Finally, the end of the chapter will review the issues related to carrier selection including important determinants in shippers’ making decision process. 2.2 Global Maritime Overview According to UNCTAD (2008), over 80 percent of world merchandise trade by volume carried by sea because it supports international trade and globalization. In 2007, the volume of international seaborne trade reached 8.02 billion tons. The volume increased of 4.8 percent from the previous year. Dry cargoes were the largest share of good loaded. The world merchant fleet expanded by 7.2 percent during 2007 to 1.12 billion deadweight tons (dwt) at the beginning of 2008. Major loading areas were located in developing countries which are 63.2 percent while developed countries accounted as 33.3 percent. Because of high demand for shipping capacity, vessel order increases at highest level which it is 12 times higher that it was in June 2002. The top 35 shipowning countries together controlled 95.35 percent of the world fleet. By May 2008, the world containers fleet reached 13.3 million TEUs. In addition, the containership sector is investing in larger ship to achieve economies of scale to red uce costs. However, in the year 2007, the containership market was effected by higher fuel cost, a weakening US dollar, a strengthening Euro, and an increased supply of newbuilding coming online. Oil price impacted directly to bunker cost level which resulted higher bunker fuel price for 73 percent in Rotterdam, 76 percent in Singapore and 79 percent in Los Angles. Furthermore, maritime transport tends to have further discussions such as security and air pollution and climate changes. The industry is more concerns on environmental issues because heavy oil burned in shipped results in higher level of sulphur oxide and nitrogen oxide emissions. International trade is the main driver of container flow. In the year 2005, North and East Asia is the most significant driver of container trade which was accounted for 50 percent of export trade. In the year 2015, North and East Asia is expected to increase its world market share by approximately 12 percent while North America and Europe are expected to lose market share by 5 and 7 percent respectively. In other world, North and East Asia trade was the key driver of global container flow in the year 2005, and it has potential to grow until the year 2015. The estimated and forecast growth rates for full container trade (Figure 2.1) tend to reach up to 235.7 million TEUs in the year 2015, and the compound growth rate during the period 2005 – 2015 is 7.6 percent per annum. This estimation is full origin-destination containers only. The empty containers are not included.According to Drewry Shipping Consultants ( ) as cited by UNCTAD (2008), container trade is expected to reach 2 87 million TEUs and exceed 371 million TEUs by the year 2020. 2.2.1 Impacts of Credit Crisis on International trade 2.3 Logistics Management Logistics management is the process that relates to plan, implement and control the efficient, effective flow and storage of goods, services, and information in both the manufacturing and service sector from the point of origin to the point of consumption in order to meet customers’ requirement. Logistics management is to control raw materials, in process inventory and finished goods(Stock and Lambert, 2001). Gecowets (1979) explains about logistics concept that â€Å"The five rights of a logistics system are supplying the right product at the right place at the right time in the right condition for the right cost to those customers consuming the products.† According to Quayle and Jones (2001), logistics is defined as the process that needs management and co-ordination of all activities from sourcing and acquisition, through production and through distribute channel to customers. The authors also explain that the goal of logistics is to create competitive advantage through the simultaneous achievement of high customer service levels, optimum investment and value for money. In addition, the authors explain about the business functions within the scope of logistics management or know as â€Å"logistics mix† which include planning and marketing strategy, purchasing, production planning, storage and material handling, inventory management, warehouse and stores, transport, customer service, and technical support. Relevant toBowersox et al. (2007), logistics relates to the management of order processing, inventory, transport, and the combination of warehousing, materials handling, and packaging (Figure 2.2). However, Croom, Romano, and Giannakis (2000) do research on critical literature review of supply chain, and they conclude that supply chain has lack of universal definition because the way of supply chain has been developed, so it leads to different point of view. Business functions in logistics management: Facility Network Warehousing, Material Handling, and Packaging Integrated Logistics Management Order Processing Transport Inventory Logistics requirement have increased to serve consumers who want and demand quicker response times and more convenient offerings. Moreover, it is also pressured by consumers related to the prices, so the company needs to control its supply chain as efficiently as possible (Coyle, Bardi, and Langley, 2003). 2.3.1 Importance of Logistics Ballou (1999) explains that logistics is about creating value in terms of time and place, so good logistics management means the activities that contribute to the process of adding value. Logistics management is related directly to minimising the cost which can derive benefits to the consumers and to the firm’s shareholders. Logistics management can result of the profit squeeze and potential profit leverage because it is the area to significantly save cost which has greater impact in the firm’s profitability that increasing sales volume would have(Stock and Lambert, 2001). 2.3.2 Challenges in Logistics Management Meixell and Norbis (2008) claims there are many forces that bring about new challenges in logistics management. Some of them originate in the shipper community, carrier community and consumers themselves such as the growing concern for the environmental impact of the products they purchase. In the research, the authors also explain five logistics challenges that influence transport choice which are transport capacity shortages, international growth, economies of scale, security concern, and environmental and energy use concerns. Transport Capacity Shortage The issue is relevant to all transport modes. In motor carriers, capacity is limited due to tighter hours-of-service regulation, driver shortage, and higher toll that strain truck capacity (Meixell and Norbis, 2008). Maloni and Jackson (2005) report that international marine container volumes have increased over recent years, but North America ports and their supporting container distribution have not increased capacity accordingly. LaLonde (2004) reports that fuel cost impact the large carriers which can lead to a wave of bankruptcy and a consequence of reduction of industry capacity. The author also mentions about driver shortage which has resulted in some truck parked against the fence for the lack of drivers. Railroads are operating at or near capacity and they have been reluctant to make a huge investment, so it put more pressure on motor carrier industry and more truck on road. International Growth Meixell and Norbis (2008) claim that international growth is a challenge for logistics management because it involves activities related to international trade such as providing adequate transport and storage, getting items through custom, delivering to foreign location in timely fashion at an acceptable cost. According to Hines (2004), customers have become more demanding in terms of requiring special features or adaptations to a standard product. Therefore, the challenge is that suppliers have to fulfill the individual customer demand profitably by integrating the supply chain process to satisfy the demand. Economies of Scale The issue relate to shipment size because full truckloads can minimize the cost associated with the capital expenditure for equipment. Economies of scale also involves in handling of inventory. It is cheaper to ship cases than ship individual units and also cheaper to ship in pallets than to ship individual cases (Meixell and Norbis, 2008). The concept is similarly to Stock and Lambert (2001). The authors explain that inventory is required if a firm is to realize economies of scale in purchasing, transport, and manufacturing. Moreover, when the firm purchases material in larger volume, it reduces transport cost per unit because full truckload and rail car shipments receive lower transport rate than smaller shipments of less than truckload (LTL) or less than carload (LCL) quantities. Security concerns Security issue and supply chain must relate together because terrorist attack can impact the business operation (Meixell and Norbis, 2008). Sheu, Lee, and Nihoff (2006) also do research about logistics security programmes, and they claim that the efficient operation of international logistics affected by the September 11 tragedy. In Unites States, new security measure added cost approximately $151 billion annually. However, the need of security and efficiency should stay balance because if the need is overwhelming, it can cause delay of logistics process. Environmental and Energy Concerns A growing concern over the environment and energy challenges to logistics managers (Meixell and Norbis, 2008). According to Wu and Dunn (1994), logistics is a part of firm that should become environmental friendly, and the role of logistics managers have been increasing because their decision have a major impact on environment. They should deliver the green products to consumers to maintain the good image of the firm. However, the challenges of logistics managers is that how to incorporate environmental management principles into their daily decision making process. The author also mentions about mode selection impacting on the environment. Rail and barge use less energy than road haulage and air cargo. Marphy, Poist, and Braunschweig (1994) claim that logistics managers have the greatest ability to influence environmental issue involving pollution and natural resources preservation. According to Benson, Bugg, and Whitehead (1994), International Maritime Organisation (IMO) and similar regulatory bodies provide a wide range of study to increase environmental awareness and consequent tougher regulatory on the environment. Marine pollution is a matter of oil pollution after accidents at sea or the deliberate discharge of pollutants in the process of washing tanks. The pollution also comes from the loss overboard of containers or deck cargoes of chemicals, fertilizers and similar products. Air pollution results from emissions, and noise pollution also come from busy roads or near major airports. In the result, companies need an environmental audit to review their operation regularly with the preparation and adoption of training programmes to create awareness of environmental issues. 2.4 Role of Transport in Logistics Management Transport is a major component of the logistics management because it relates to the movement or flow of goods from point-of-origin to point-of-consumption. Transport is a factor in creation of time utility because it can determine how fast and how consistently products move from one point to another (Stock and Lambert, 2001). The decisions about logistics management related to transport includes operating one’s own transport versus hiring transport, mode, carrier, and service selection, method of freight consolidation, vehicle routing and crew and trip scheduling, and equipment selection, replacement, and acquisition (purchase, lease, or rent)(Vogt, Pienaar, and Dewit, 2002). According to Coyle, Bardi, and Langley (2003), transport cost represents approximately 40 to 50 percent of total logistic cost and 4 to 10 percent of the product selling price, so the authors conclude that transport decisions directly affects the total logistics costs. In logistics perspectives, three fa ctors that are fundamental to transport performance include cost, speed, and consistency. The cost of transport is the payment for moving between two places and the expenses related to maintaining in-transit inventory. Logistical system should utilize transport that minimizes total system cost, so it means that the least expensive method of transport may not result in the lowest cost of logistics. Speed of transport is the time required to complete a specific movement. Faster transport service may charge higher, so selecting method of transport should stay balance between speed and cost of service. Finally, consistency reflects the dependability of transport which always shows as the most important attribute of quality transport (Bowersox et al., 2007). Quayle and Jones (2001) also mention similarly that firm should concern with the factors relating to reliability, time, and price. 2.4.1 Mode of Transport and Characteristics Railroads According to Ballou (1999), the railroad is a long hauler which moves the raw materials and low valued manufactured products. The author also explains that there are two legal forms which are common carriers and private carriers. A common carrier sells its transport service to all shippers, but private carriers are owned by shippers with the usual intent of serving only the owner. The advantage of railroad is to transport large tonnage over long distance, but disadvantage of railroad is having high fixed cost due to expensive equipment, right-of-way and tracks, switching yards, and terminal. However, railroad has low variable operating cost (Bowersox et al., 2007). Motor Carriers Motor carrier is a part of any firm’s logistics supply chain because almost every logistics operation needs the motor truck from the smallest pickup truck to the largest tractor-semitrailer combination. Similarly to railroads, motor carriers have two types which are for-hire and private carriers. Motor carriers commonly transport manufactured commodities over relatively short distance. The commodities include textile and leather products, rubber and plastics etc. The major advantage is ability to provide service to any location. However, weather condition and highway traffic can disrupt motor service and effect transit time reliability. Contrary to railroads, motor carriers have high variable cost, but low fixed cost(Coyle, Bardi, and Langley, 2003). Air Carriers Air carriers offer a very fast and fairly expensive mode of transport. Airlines have a high fixed cost in infrastructure and equipment. The commodities are the high-valued items or time-sensitive emergency shipments that have to travel a long distance. The shipments that are less than 500 pounds including high-value but light weight and high-tech products are suited for air carriers (Chopra and Meindi, 2007). According to Benson, Bugg, and Whitehead (1944), the advantage of air carriers are direct flight possible to all ports of the world and speed much higher than any other mode of transport. However, disadvantages are high freight rate, possible delay due to bad weather, more restrictions on size and weight. Water Carriers Cuneo (2003) claims that more than 90 percent of world trade travels in containers aboard ocean – going ships, and about 20 million containers move through 220 ports around the world every year. Shipper can use water carriers in combination with other mode of transport. Water service on the average is slower than rail and availability and dependability can be effected by bad weather. Loss and damages cost from water carriers are considered low relatives to other modes. However, packaging is more concerned to protect goods during handling when loading and unloading operation(Ballou, 1999). 2.4.2 Critical Changes in Transport According to Coyle, Bardi, and Langley (2003), there are five major areas of change which are deregulation of the U.S. ocean liner industry, intermodalism, shipment control, trade policies, and currency fluctuation. The Shipping Act of 1984 and the Ocean Reform Act of 1998 is the greater reliance on the market place to control rate. Therefore, the elimination results in more rate negotiation, the right of conference carriers to take independent action on rates and service agreement which response to the laws of supply and demand. According to Stock and Lambert (2001), the deregulation has resulted in increased inter-intrafirm competition, greater pricing freedom, flexibility in routing and scheduling. It has increased the need of marketing oriented, and shippers have more carriers to choose. Secondly, intermodalism means the use of two or more transport mode which can provide a service to the shipper-customer that appears to be seamless (Coyle, Bardi, and Langley, 2003). Intermodal t ransport is a combination to take advantage of the inherent economies of each and thru provide an integrated service at lower total cost (Bowersox et al., 2007). Next, shipment control means high tech communication system that can deliver effective communication and control system. Customer can track the progress of the shipments. In addition, trade policies can impact the way of transport. Some countries set up protective barrier to restrict import goods, so delay of custom procedure can happen which also result in delay shipments. Finally, fluctuation in world currency can significantly affect logistics decision such as choice of transport mode and carrier. Definitely, value of currency also affects freight rates and importing and exporting volume which also affect traffic of transport (Coyle, Bardi, and Langley, 2003). 2.5 Logistics Strategies Related to Customers Logistics and Marketing Zinn (2000) mentions that logistic and marketing should come together because logistics management is developed to deliver value to customers and fulfill customers’ need. Therefore, the need of marketing and logistics integration has been more increasing. Customer service is often the key link between logistics and marketing.Coyle, Bardi, and Langley (2003) claim that if the logistics system has problems, and customers will not receive a delivery as promised, the company could lose future sales. The logistics process is to deliver and produce the good products at the right cost, but if there are some mistakes with the process, the customers will be satisfied. Therefore, it has a link between marketing and logistics management. Innis and LaLonde (1994) found that both of logistics and marketing contribute to customer satisfaction because marketing is responsible for creating and managing demand while logistics is responsible for fulfilling demand. The Role of Logistics in Establish Customer Service Levels Logistics operation serves a particular important advisory function because the goal of marketing department is to increase sales, but sometimes they ignore the cost to achieve them. The logistics department can outline the alternative means of delivering products to customers and help to calculate the cost for different level of service. They can help to determine the level of customer service and pricing policies (Marphy and Wood, 2004). According to Coyle, Bardi, and Langley (2003), there are four dimensions of customer service from a logistics perspectives. They contain time, dependability, convenience, and communication. Time is related to order cycle time, lead time, and replenishment time. Order cycle should be consistent with reasonable length. Dependability is more important than lead time for some customers. It affects directly to inventory level and stockouts cost. Moreover, dependability also means safe delivery and correct order. Communication involve with accurate infor mation and electronic flow of information. Finally, convenience is understood as flexibility. Logistics service should be adaptable for different customers. 2.5.1 Partnering Relationship between Carriers and Shippers Ellram and Hendrick (1995) explain partnership as a relationship between two firms that committed for a period of time share mutual information, risks, and rewards of the relationship. Relevant to Mohr and Spekman (1994), partnership is defined as independent firms who share goals, strive for mutual benefit, and acknowledge a high level of mutual interdependent. Cooke (2000) claims that supply chain management and collaborative transport management propel transport buyers and their service providers toward stronger mutually beneficial relationships. Dwyer et al. (1987) explain that buyer-seller relationship should have a basic list of critical success factors for strategic alliance. It includes detailed planning foe future exchange, increased measurement and qualification, sharing benefits and burden, reduced uncertainty, shared efficiency and high switching costs. Ellram (1991) also identify that trust between firm, transfer of necessary information, mutual dependence, and sharing o f new technology are the key attributes of successful relationship in buyer-seller partnership. Traditionally, relationship between shipper and carriers was arm length transaction. Each of them tries to maximize its own interests with little interest in their both relationship. However, both of them have begun to recognize the mutual benefits by developing alliance (Lambert and Stock, 2001). According to Gibson, Rutner and Keller (2002), the research found that trust, effectiveness, and flexibility are the most important determinants to develop and manage long term cooperative partnership between carriers and key shippers. Byme (2004) explains that when fuel price are rising dramatically, carriers have no choices, but have to increase price. It can affect relationship between carriers and shippers. The solution of the problem is to increase collaboration between shippers and carriers. Carriers should have end-to-end processes such as load planning, tendering and delivery confirmation. Technologies such as sharing tracking and transaction information are also important to collab orate. Lu (2003) claims that effective services result in successful partnering relationships. 2.6 Carrier Selection Decision The decision making process is the stage that includes mode choice and carrier selection which can identify relevant transport performance variables, select mode of transport and carrier, negotiate rates and service levels, and evaluate carrier performance (Monczka et al., 2005). Stock and Lambert (2001) claims that mode and carrier selection is important because shipper can reduce the number of carriers with whom they do business. When shippers have high volume, they get bigger discount and higher level of service that result in lower transport costs. Meanwhile, carriers prefer to deal with fewer shippers with large consistent volume over long period of time. Burdg and Daley (1985) claimed that the process of selection is involved with behavioural approach which includes environmental and organizational factors. The performance of the transport carrier may influence the effectiveness of the entire logistics function of a company and the process of carrier selecting is an important t o the company’s success. However, the research explored that regulatory and market changes are drivers for change in transport choice attributes (Norbis and Meiwell, 2008). In addition, Gattorna and Walters (1996) claim that there are five factors that are influent the choice of transport containing company characteristics and philosophy, market structure, product characteristics, customer characteristics, and environmental issues. Firstly, the company should concern its marketing, financial, and operation strategies. Marketing can determines customer service offer and customised to meet different customers’ needs. Financial is also involved with the profit objectives. Secondly, market structure is essential consideration. In competitive market, delivery may be the key factor influencing customers’ selection. Thirdly, product characteristics are involved with weight, size, and shape. Next, customer characteristics can impact on profitability. The company should check customer profile, order cycle, and customer after-sales service requirements. Finally, environmental issues can influence transport decisions because in some countries, govern ment is influent in transport policy. 2.6.1 Selecting and Making Decision Process Figure 2.3 Four decision stages Search Choice Post-choice Evaluation Problem Recognition According to Stock and Lambert (2001), there are four decision stages (Figure 2.3) occur in the mode/carrier selection decision which are problem recognition, search, choice, and post-choice evaluation. Firstly, the problem recognition is the stage that is affected by a variety of factors such as customer orders, dissatisfaction with existing mode/carrier, and changes in the distribution patterns of firm. Next, customers will come to search process which they scan a variety of information sources. The possible source can be their past experiences, carrier sales calls, existing company shipping record, printed materials such as advertising brochures, and customers. This process can take a considerable of time. Then, the important stage is choosing. There are many critical attributes concerned in this stage, and executives will choose the mode/carriers that satisfy their requirements. Finally, transport executives evaluate the choice performance. Many firms use many techniques such as cost studies, audits, on-time pickup and delivery performance, and damage/claims reviews while some of them use statistical analysis. 2.6.2 Behavioural Approaches Related to Transport Study Gray (1982) presented three assumptions associated with carrier choice. First, Economic Positivism is explained that economic value related to the firm which determines the use of transport. This approach related to price and profit. The firm attempts to maximize short term revenue and minimize short term cost in a trading. The second approach is called technological positivism which is associated between the physical aspects of commodity such as weight and volume and the transport system such as speed and frequency. The last approach is perceptual approach which related to user interpretation of the situation rather than on physical attributes. 2.6.3 Important Attributes in Selecting Carriers Shipper Perspectives To make a decision, customers need to realize value in order to make a selection, so this part will review the important attributes for shipper to make the selection carrier criteria. Lu (2003) surveyed Taiwan Shippers and found that the five most important carrier service attributes are availability of cargo space, low damage and loss record, accurate documentation, reliability of advertised sailing schedule, and courtesy of inquiry. The research also found that there is a significant correlation between timing related, pricing and warehouse service, so it can imply that to satisfy customers, carrier service should combine these things together. Mater and Gray (1993) explored that shippers in Irish Sea market concerned the most five factors to select carriers which are a fast response to problems, on time collection and delivery, value for money price, and good relationship with carriers. According to Kent and Parker (1999), the mail survey was sent to 125 companies which divided in to 50 import shippers, 50 export shippers, and 25 international containership carriers. Shippers identified the top factors for selecting carrier which are reliability, equipment availability, service frequency, rate changes, loss and damage, and financial stability. The research also found that the factors of selecting carriers between import and export shipper are different in the factor of door to door transportation rates. The research also concluded that service factor is important factor for export customers. Gibson et al. (1993) reported that the key criteria for carrier selection includes a willingness to meet service expectation, an established track record of outstanding performance, a willingness to focus on continuous improvement, the ability to handle special needs and emergencies and a willingness to meet cost goals. Tengku Jamaluddin (1995) investigated the service attributes that are important in carrier selection process, and the result indicated the top five service factors which are knowledgeability, freight rate, cargo care and handling, punctuality and transit time, and service frequency. Chiu (1996) assessed the performance of liner shipping in shippers’ perspectives. The result indicated that the six most important service attributes contains a prompt responses from a carrier to any problems, transit time, reliability, documentation services, a notice of delay, and assistance with loss and damage claims.Lu (2007) reviewed from past research and questionnaire survey of 230 shipping executives to find out the important key of capabilities for liner shipping services. The review concluded that transit time and frequency of service are ranks as important criteria in the context of liner shipping services. Saleh and Das (1974) found that reliability of transit time, consistency in serv ice, company image and special handling abilities are important carrier attributes. Coulter et al. (1989) reviewed the past research and used the relevant criteria to develop questionnaire. The resulted showed that reliability of performance is considered first and follow by Insurance of service provision, quality of service, personalizing factors and handling service. McGinnis (1990) found that there are six factors influent transportation choice which are freight rate, reliability, transit time, loss/damage/claims processing/tracing, shipper market consideration and carrier considerations. Carrier Perspectives Carriers do not really understand which selection criteria tend to influence a shipper’s choice of carriers. Carriers can lose competitive advantage if they still understand differently with shippers which definitely results in a decrease in market share. Moreover, the research found many carriers’ perceptions that are significantly different from what shippers want. Carriers rated personal relations with the carriers as highly important while shippers rated the factor only moderately important. Regular calls by carrier sales representatives, gift and gratuities offered are overrated by carriers, but shippers rated as slightly important or not important. In addition, the research conclude