Computer Memory Hacking Essay

Hacking of memory or hacking of RAM describes when a person or person(s) gains unauthorized access to the RAM (random access memory) of a computer system. There a couple of reasons that one might participate in hacking the memory of a computer system. One reason that a person may attempt to gain unauthorized access to a computer is simply to demonstrate   that they are capable of doing so. By demonstrating this skill, the hacker (the person gaining unauthorized access) has shown that the security of the computer system can be penetrated. This is often useful when the owner of the computer system wants to ensure its security is optimal. Another reason a person or person(s) would want to access a computer systems RAM without the owners permission would be to gain information from that computer system. That information may or may not include personal data such as names, addresses, telephone numbers, email addresses, credit card information, account numbers, and other pertinent information that thieves could use to gain financially. Hackers use many tools and techniques to penetrate the security of the computer system that they choose to attack. Some techniques can include dns spoofing, packet sniffers, social engineering, and trojan horses. DNS spoofing occurs when the hacker changes the DNS entry on a server and redirects the browser to an alternate site. This method is often used to steal usernames, passwords, or other personal information. Packet sniffers were originally designed for administrators to debug their systems. They are devices that intercept and interpret packets of information crossing a network. Social engineering is the method of obtaining personal information and network information through deception or manipulation. For example, pretending to be an employee who forgot their username/password. Trojan horse programs are often referred to as the â€Å"back door† to computer systems.

Purposes and Meanings of American Education Essay

As Americans, we take education for granted. We see it as a right that everyone is entitled to an education. This was not always the case. There was a time in America’s history in which education was not a basic right for everyone. In this essay I will be discussing the purposes of American education, how the American educational system has changed through the years for students, what the meaning of American education is to me, and about the new understandings I have gained about the American education. The purposes of American education have changed in many different ways. Education has been used for: preparing children for citizenship, creating a skilled workforce, teaching cultural literacy, preparing students for college, helping students become critical thinkers, and helping students compete on a global scale. As the purpose of American education has changed through the years, the way students were taught has changed. American education has not always been an entitlement granted to students regardless of race or gender. American education has undergone periods of segregation and was discriminatory to students based primarily off pre-judgments of Caucasian men. America’s educational program’s first purpose was to educate children in preparation for citizenship to America. However, based on trends, the school system was curved by the Gary Plan and implemented a system of â€Å"work-study-play† in the school. What seemed to be a great idea drew controversy from concerned parents who thought that their students were just being trained for jobs of working in factories. Segregation was something that was another huge issue with our school system. Segregation caused an in-equal balance to the American education program in which students of color were separated to the point where the information being taught to students of color was three to five years behind that of the Caucasian students. When segregation was ended there were still discrepancies in the American education. An example of this was when students were young and given standard tests. The students who did well were put into college preparatory classes. Those students who didn’t do well were put into hands-on classes, like shop, to prepare them for the work force. Many times these were classrooms filled with minorities not because of their intelligence, but because of the cultural bias of the test. Most of these prejudices have been eliminated to form an education system that is inclusive of all students. To me the meaning of American education is that everyone, no matter of race, religion, or abilities is entitled to learn. To me American education puts everyone on the same level of opportunity to be the best person that they can be. It gives the students the right to learn current information in their least restrictive environment, free from unfair biases. American education is where we have teachers who are qualified to teach students at a high level and to work to produce the best students. What I have learned about the American education is that we have had more problems than just segregation. The educational system has changed many times throughout our countries history. There are many things that have not been told to students. I learned that although the American education has changed for the better, there is still a lot of work left to be done to fix the problems of the past. I never knew or realized how much the American educational system has changed throughout history. My eyes have been opened to the parts of history that are often left untold, such as how we are still in primarily in a Caucasian male dictated educational system. The American educational system, although it is all too often taken for granted, is constantly changing. It has taken many forms from getting children ready for citizenship, to helping students become critical thinkers, and helping students compete at a global scale. We have gone from a system of segregation to an inclusive educational program, and although we still have things to fix, our education is on the right track to make our educational system the best it can be.

Marketing and Gucci Essay

Gucci The company Gucci is well known in many countries. The moment a person hears the word Gucci what comes to mind is fashion and expesive. In 1921, Guccio Gucci opened his first store in his native country Italy. Since 1921 Gucci has evolve into one of the most exclusive store in the world. It wasnt until 1950, that Gucci became known once the green red green logo was released. In 1953 due to Guccio Gucci’s death his sons Aldo, Ugo, Rodolfo and Vasco took over the company. It is then that Gucci introduces products that are most wanted by well known celebrities. Products such as perfumes, watches, handbags, shoes, clothing and sunglasses. During the late 1970s the company faced many ups and downs. This was due to wrong business desicions and family quarrels. As of today the company remains in on the top list of the fasion industry. Week 13- Segmenting and Targeting Markets Gucci does not have a specific target market. It aims at the people that are willing to buy their products. Gucci has a successful market segmentation because it follows four basic criterias. They   have  enough customers to buy their products, it is identifiable and measurable, their market segmentation member are accessible to marketing efforts and their market segment responds to particular marketing efforts in a way that distinguishes it from Their moves into Jakarta come as some of the world’s largest markets for high-end goods sag: Sales for many high-end brands have weakened in the West, while a slowing Chinese economy has damped its consumers’ appetite for luxury. The growth of Indonesia’s economy is expected to ease this year, but the country’s ballooning middle class will drive luxury-goods consumption in the long term, according to Frederick Gibson, an associate economist at Moody’s Analytics in Sydney. other

Distribution and Retail Essay Example | Topics and Well Written Essays - 3000 words

Distribution and Retail - Essay Example The current UK markets in the clothing retail segments have been compelled to re-evaluate the consumer positioning significantly as because of the low demand along with the real price declining. It has been notably observed by the UK shoppers that the discount stores supply of merchandises with the quality and uniqueness compared to that of the departmental stores (Research and Markets, 2000). It is worth mentioning that observing the market demands and consumer perception, before splitting the departments by male or female clothing or style of the retail operations, is a crucial factor while targeting a market in the retail sector of clothing and garment industry in UK. With regards to the current market scenario in UK, clothing market can be identified as increasingly competitive with more than 20 UK based retailers and brands including department stores, discount stores, super markets, mid-market chains, lower-mid markets, and mail order agencies (Research and Markets, 2000). In t his context, the opportunity for the Indian-American apparel distribution can be intended towards attaining a large number of consumer responses with the virtues of quality products which shall be distributed through high street fashion merchandises in UK. The recent growth has been taken place in the women sector which is one of the largest sectors in terms of high selling of merchandises which can also be identified as an advantageous target market segment (Research and Markets, 2000). To be precise, the targeted market for the retail stores in this case can be identified as the young populace of UK irrespective of their income, but subject to their tastes and lifestyle choices. Location of the Retail Stores Defining the store location is one of the most crucial decisions for retail entrepreneurs, as a significant location of retail store can prove to be quite important for generating sustainable customer preferences. The store location of standard and high street fashionable clot hing apparels as has been intended to serve by the retail stores can mainly be located in those areas where the young traffic can be easily identified. The demographic variances of the specific location involve citizen’s information, such as age, family as well as the income levels of the population which are the basic factors to be examined before locating any site for retail business, especially in the clothing sector (The Business Link, 2009). The location for the retail site is an essential and fundamental part of the retail strategy as it communicates about the corporate image of the brand. The store location also manipulates the product mix and design of the store. The store location for the high quality apparels on a high street fashion should provide due consideration towards the determined target market segment, i.e. the young population. Thus, the locations where high traffic of young people is observed can be identified as the prospective store location f

Public and Humanitarian International Law Essay

Public and Humanitarian International Law - Essay Example Not everyone believes this to be true. This paper shall now assess the following statement: public international law is nothing more than a reflection of what powerful states choose to do. It shall review the claim that international law is based on not what the international community wants, but what the powerful nations want. This thesis shall be evaluated in this discussion via theories and discussion by experts and scholars in international law. This paper is being undertaken in order to provide a comprehensive and academic discussion of the subject matter. Discussion International laws are ideally implemented based on principles and mandates which are formulated by its member nations. These mandates are voted on and ratified by member states and later implemented to govern international transactions and relations. In the actual setting, these laws in relation to political processes may often be considered irreconcilable and conflicting with each other. For the most part, dominan t states may not want to use the different processes available under international laws; they may sometimes consider turning to politics instead1. However, the international systems seem to dissociate itself from power and domination. Based on the principle of sovereignty, the international laws are distancing itself from the more dominant applications of power and of political might. However since international laws always need power in order to enforce its policies, on its own, these laws seem to be powerless in most situations2. It is in unable to control power states based on its own standing, therefore it seems to depend on the application of the balance of power. In other words, in instances â€Å"when there is neither community of interests nor balance of power, there is no international law†3. Consequently, international law sometimes appears as a beacon of equality where justice prevails and power plays are consigned to the realm of politics where the more cutthroat relations prevail. This difference in application finds its best expression in the designated roles of law and politics in the early 19th century in the era of the Concert of Europe. In its interaction with weaker countries, the Concert carried out its processes via political, not so much in the legal processes4. This mutual exclusion is sometimes utilized to define the contemporary relations in international and the United States. The US, which is disinclined to ratify treaties and is more inclined to be relieved of international legal processes, often appears as a â€Å"lawless hegemon, however in spite of that, international law among the rest of states seems to flourish on its way to realizing the values of the international community†5. Moreover, the laws and political power seems to function in differing plains. As a result, international law appears idealized and the realists and critical legal scholars have accepted the fact that the laws are shaped and dictated by po wer6. Many scholars have even accepted the fact that the history of international laws marks milestones of power dominance. This paper shall proceed to evaluate whether or not the power displays in the international realm impact on the application of international laws. The international processes of dominant states straddles two policies, that of instrumentalization and withdrawal. The orientations of these two policies are different from each other as they move in two

Facilitating Change in Health and Social Care Essay

Facilitating Change in Health and Social Care - Essay Example The Economic factor is one of the key aspects in case of health and social care services. In this regard, Plamping (n.d) claimed that rising cost of the health and social care services leads to certain challenges for patients. However, it is witnessed that governmental authorities have availed financial resources to the health and social care organizations for the betterment of health and social care services. Plamping argued that through incorporating economic as well as cost-effective approach, care organizations could bring changes in health and social care services for the betterment of future. At the same time, the workforce is one of the essential aspects in case of health and social care services. Thus, it is essential for the health and social care organizations to enhance the skills and ability of the workforce for greater effectiveness in future. Apart from this, it can also be claimed that Whitstable Nursing Home (WNH) can reduce the cost of the workforce for improving the ir opportunities in terms of health and social care services. The rising expectation and quality care were driving the need for change. Social and demographic issues can negatively affect the overall performances of the health and social care services. For an instance, it can be argued that an individual’s health-related behavior such as smoking could adversely affect the surrounding and the physical environment. On the other hand, it can be claimed that social and cultural values (Plumbing, n.d.).

Credit Cards - Phase 2 - ip Essay Example | Topics and Well Written Essays - 500 words

Credit Cards - Phase 2 - ip - Essay Example While we know that you have now become a responsible adult, I would nevertheless, like to tell you something about the most crucial factor of one’s life. The management of money, especially the use of credit card is an important aspect of life and becomes all the more critical for the freshman because they not only need to know the advantages of the credit cards but also the pitfalls of its mismanagement. This is the one type of paper currency that gives you instant access to goods and services without actually having it in hard cash so it is easy to forget the value of money. Judicious use of money and credit cards shows responsible behavior and inculcates habits that would never let you fail in life. As you know, the credit cards have great advantages. One of the most important is that it helps you to meet emergency situations with ease and confidence. You do not have to carry large amount of cash while on traveling or shopping. They make it easy to buy goods and protect your purchases in case of theft or loss thus considerably increasing your purchasing power. Sometimes, credit card purchases may also give additional benefits of extra discounts. But the most important advantage of credit card is that they help you to establish credibility in the market which you would be a huge help when you require money for important matters of your life. Good credit card credibility is a great asset for securing loans from financial institutes, facilitates rental application and sometimes even jobs. You can acquire good credit history by making prompt payments of all your bills without resorting to part or installment based scheme of payment schedules. The biggest pitfall of credit cards is that it gives you indiscriminate power of spending and encourages people to spend money that one does not possess! This often leads to debts that keep accruing because as a

Forestry Commission Essay Example | Topics and Well Written Essays - 2000 words

Forestry Commission - Essay Example The isolated rural of England, Scotland, and Wales consisted of three thousand employees made it even more difficult to integrate changes. (McCann, 2003, p. 948.) The leaders in charge had been accustomed to doing things the old way. Some realized that in order to implement change and to train their workforce, they had to change themselves. This was necessary in order to create teamwork instead of orders coming down from up top without the involvement of others. (McCann, 2003, p. 948.) The author reports that a manager in Forest District B stated that he realized that in order to create an environment that was team-based, he had to change himself. (McCann, 2003, p. 950.) Consultants helped managers analyze their own attitudes and behaviors. It was believed that at every level, the organizational culture was one of blame and that managers and their workforce would point the finger at everyone else. Leadership events were coordinated to help all transition from the old way of doing things to the new way. Regardless of these efforts, some managerial still refused to change and some even quit. Fifteen selected to retire early and some managers were moved to other posts. (McCann, 2003, p. 948.) Due to the company's extremely hierarchical system, some were skeptical and even reluctant to change. Although the change process was gentle, team members still feel that despite the new district team approach, the entire company is still under the old way. They feel that although they are encouraged to voice their opinion but even so, people are afraid to really say what they think due to fear of the consequences. So they believe that although their district has made some changes, the overall company is still under the old system so there is much skepticism and lack of trust and belief. (McCann, 2003, p. 950.) Resistance to change was also due to low morale and the feeling of hopelessness; like the efforts would be worthless. Although the organization had already shown that it could make changes and deal with them, a problem seemed to be that they were all "changed out". They felt that more and more changes were being imposed on them and that the only solution is that things remain the same and no more changes. (McCann, 2003, p. 949.) Management had the capability to implement change by helping the staff members to grab the initiative instead of having, or feeling, change imposed on them. They had access to consultants to help them do their jobs in implementing, training, and monitoring the changes. They could help people look outwardly at the organization instead of what they are used to doing-looking inwardly. Management also implemented Connect workshop events which allowed group discussions to work through difficult issues that directly affect their workplace. Connect workshops allowed the senior staff to converse with staff directly. (McCann, 2003, p. 948.) These group discussions to come up with solutions helped to reduce the blaming question of "why don't they fix it" Rapid changes were mostly seen in the work culture when this strategy was used. The Connect events were voluntary and it was up to each district whether or not they wanted to participate. (McCann, 2003, p. 947.) The author states on page 948 of his writing that, "The workshops provided a safe environment in which the participants could explore why some of the traditional behaviours

How Could E-learning Help People to Understand More About Malaria Essay

How Could E-learning Help People to Understand More About Malaria - Essay Example This essay stresses that e-learning also gives the instructor a lot of options in the way through which information is compiled and presented. This allows the entity providing the service to reach out to a more diverse customer base. This could also include various local processes and participants who might benefit from enhanced options and processes of updating their knowledge about a given phenomenon. Malaria has three main pointers of spread and this includes: breeding, contact and injection by the primary vector, mosquitoes. The main difficulty in malaria control lies in the fact that the mosquitoes and parasites’ ability to evolve and circumvent tools and systems used to control them. The main intervention systems include the control of breeding by maintaining more hygienic environments and proper systems and processes of preventing malaria bearing mosquitoes from breeding their young. This paper makes a conclusion that the website has to be functional and it has to meet the needs of all stakeholders, including the users and other third party stakeholders. It will also need to meet all the desires of donors and get their submissions brought into the fore. Therefore, there is the need for all primary stakeholders to be involved. This means that a detailed interview with all stakeholders including the government authorities, NGOs, volunteering organisations, community members and community leaders are also important. E-Commerce will be a crucial aspect and process.

Christianity and Hinduism Essay Example for Free

Christianity and Hinduism Essay I wanted to compare Hinduism to Christianity. I did not know anyone around here so I contacted a family member that lives in the Philippines. His wife’s family fallows Hinduism. I interviewed them over the Internet through video chat. That was very interesting. I had to have my family member translate to me somethings. But it was fun. I also have them write what they were answering to me. I e-mailed them the questions in advance so it would not be a shocker when I asked. I felt as if I was rude at times asking some of the questions. I kept apologizing and all they kept laughing at me. The interview was with Byra and Hansa Bose. Translation was Sandra and Justin Usry. Hinduism is generally regarded as the worlds oldest organized religion and the worlds third largest religion. Christianity is the largest religion in the world. Hinduism consists of thousands of different religious groups that have evolved in India since 1500 BC. Most forms of Hinduism are henotheistic religions. They recognize a single deity and view other Gods and Goddesses as manifestations or aspects of the supreme God. Hinduism has about nine hundred and fifty million followers that is about fourteen percent of the worlds population. It is the dominant religion in India, Nepal, and among the Tamils in Sri Lanka. Christianity was founded in the early 1st century AD. Christianity has around two billion followers. That is around thirty three percent of the world’s population. Hinduism is a constantly changing religion. It was not founded by a person or prophet. Hinduism is characterized by its beliefs in reincarnation. Hindus believe in one Supreme Being but in many Lords. There are said to be three hundred and thirty-three million Lords. The lords are perceived as divine creations of that one being. Hinduism views compose of three worlds, the physical universe, subtle astral, and the spiritual universe. Christianity was founded by Jesus Christ. To be a Christian you have to believe only in Jesus and acknowledge him as your only savior. The Bible is the main source of the principles and values of Christianity. The Veda is the Hindu holy book. The Veda consist of four books; Rig, Yajur, Sama, and Atharva. The books include over 100,000 verses.  The knowledge imparted by the Vedas ranges from earthy devotion to high philosophy. Christianity is an organized missionary religion. The Christian Church is divided into three major groups, the Roman Catholic Church, the Protestant Churches and the Orthodox Churches. Hinduism does not have a centrally controlling organization it has some ancient scriptures to guide it. That is a joke. Christianity believes that God created the world out of nothing. Hindus say that is not true. Nothing can come out of nothing. That everything has to exist from something. So Hindus think God created the world out of himself using the elements and qualities of his energy. Christians believes that God and men are different. God created man in His own image. The world and men exist separately from God. Hindus believe the whole universe is enveloped and inhabited by God. Hindus believes that the universe was created billions of years ago through a gradual process of materialization brought out by Prakriti and that the earth is just one world in a series of thousands of worlds. Christiani ty believes that the world was created a few thousand years ago over a period of seven days. That the earth is the center of the universe. Hindus do not believe in conversion of people. A person becomes a Hindu either by birth or through conscious that is by choice. Christians accepts conversion as a way of saving them from certain damnations. It is the responsibility and sacred duty of every Christian to save everyone who are not Christians by bringing them to Jesus. Hindus do not believe that you go to heaven or hell like Christianity rather they believe in the concept of Karma. Hinduism men are judged by their own karma. If you do badly in one life you have many more to work the bad karma off. The only way to get out of the cycle of life and death is to achieve true enlightenment. When a person achieves enlightenment he or she doesn’t go to heaven or hell, he or she is beyond heaven or hell. He or she would have become part of the entire universe. When enlightenment is reached they become part of God. Hindus believe that the death of a human being only extinguishes the bodily form of existences as the soul reincarnates in  another life form. They believe that a human being has it within his ability to attain Moksha, the final extrication of the soul, by applying the principles suggested by the scriptures. Christianity believes a person commits sin against God by bracken the ten commandments. If someone leads a life of sin without acknowledging God and without believing in Jesus, he will become a victim of the Devil and fall into temptation. If he is a true believer, God will save him and grant him an eternal life in heaven. It is the conduct of a person on earth that determines the person’s fate. A sinner can seek forgiveness of God and Jesus through repentance and submission and he will be forgiven according to the strength of his belief. On the Judgment Day all souls are resurrected and judged by God according to their actions on earth. Both Hinduism and Christianity believe in the eventual destruction of the world. However Hinduism does not believe in the permanent destruction of the world but in the repetitive nature of creation. There will be repetitive cycles of creation followed by destruction. In Christianity after that happens they reside either in the heaven or in hell eternally. Hindus worship a lot. They commonly worship shrines in three different environments, in temples, in the home, and in outdoor public spaces. Hindus believe that if proper care is not taken of a temples images, the deity will abandon the temple. Hence priests reside at the temple and take care of the gods needs. Priests perform puja at sunrise, noon, sunset, and midnight. For a layperson, however, visiting a temple every day or even regularly is not mandatory, and many devout Hindus worship at home. The essential aspect of puja is not congregational worship but an individuals offering to a deity. Worship in the home usually takes place daily. Christians will worship anywhere. However when they come together to worship they will usually come together in a church. Prayers are usually done before a meal and before bed. It can be done at any time whenever a Christian fills the need to pray. Some holidays that Hindus celebrate are Shivarathri The Night of Shiva† a festival celebrated in honor of Lord Shiva, Holi, Raksha Bandhan which is celebrated on the full moon day of the Hindu month of Sravan (August-September). It is one of the important Hindu festivals. Hindus who  wear a new holy thread offer their respects to the ancient Rishis by offering them water on this day. Telugu New Years is celebrated on the first day of the month of Chaitra (March-April).This is a happy day and is celebrated with great enthusiasm. This is New Years Day for the people of Andhra Pradesh and also the Telugu people all over the world. Navarathri is celebrated twice in a year, once it is celebrated in the month of Chaitra and then again in Aswayuja. It lasts for nine days in honor of the nine forms of goddess Durga. During Navaratri devotees of her observe a fast. Brahmins are given food and prayers are offered as it is believed that this provides protection of health and property. Ganesh Chaturthi is most popular of all Hindu festivals. It is the birthday of Lord Ganesha. It is the most sacred day for Lord Ganesha. It falls on the 4th day of fortnight called Bhadrapada. It is observed throughout India as well as by devoted Hindus in all parts of the world. Krishna Janmashtami is the birthday of Lord Krishna, who is the eighth Divine Incarnation. It is believed that Lord Krishna was born at midnight. Many people go on a twenty-four hour fast on this day, which is broken at midnight. Ramnavmi is the last one. Christianity has a lot of holidays too but the really important ones are Christmas Eve which is the day before Jesus Christ was born. Christmas Day is the day Jesus Christ was born. There is Ash Wednesday which derives its name from the practice of placing ashes on the foreheads of adherents. Doing this is a sign of mourning and repentance to God. When God was walking to be crucified there was a village that laid palm tree leaves down for him to walk on. When he left they burned them and that is where the ashes come from. It also starts Lent. During Lent, many of the faithful commit to fasting or giving up certain types of luxuries as a form of penitence. Good Friday, the passion or and death on the cross of the Lord, Jesus Christ. Easter is the day Jesus resurrected. Now let’s talk about food. Christians have no limitations to what they eat, but the Hindus do. They cannot eat onions or garlic. Onions and garlic cloud the mind with passion. I think that is funny. Also onions and garlic gives the breath an odor which offends Lord Krishna. Mushrooms cannot be eaten because they grow in dung and an unclean ground. Anything from a cow is forbidden. Cows are sacred. They are known as â€Å"the mother†. So they cannot  eat cheese, milk, butter, or any of the cow’s or cow’s meat. They also cannot eat pigs. Pigs are forbidden also. Vegetarianism is very common in the Hindu religion. About thirty percent of Hindus are Vegetarians. In conclusion I had a lot of fun learning about both these religions. I learned that Hindus have a lot of gods and pray a lot. I don’t think I could pray that much. Christianity only has one god that is thought to be three other things. I had a little trouble understanding that one. They both are very complex. They have many other religions that branch from them.

Training, Development And MNC Performance

Training, Development And MNC Performance Abstract- Training and development is basically related with the Human resource management which is concerned with the activities of an organization aiming at betterment of the performance of an individual and groups in setting of organizations. The training and development is also well known with some of the other names which are employee development, learning and development and human resource development. When we observe the international training and development, then it encompasses basically three main types of activities which are education, training and development. Training is a type of activity which focuses upon and evaluated against the job that is currently held by an employee whereas education is the activity that focuses upon the job which may be potentially held by the employee in near future and is evaluated against these jobs. The last activity is development which mainly focuses upon the activities of an organization that employs an individual or the individual is the part of or may take part in the future and almost impossible to eliminate. The research is done on the methodology which shows us the relation between the international training and development and the performance of Multi-National Company. The process of training and development is applied on the employees to make sure that there is skilled and willful workforce present to work for an organization and in addition to that there are other four objectives which are also focused to meet the requirement which are Individual, Organizational, Functional and Societal objectives. Literature Review- A well known observer Harrison that the other names of the training and development were endlessly discussed by the chartered institute of personnel and development during the review of the professional standards in the year of 1999 or 2000. Employee development was seen as the evocative of the master slave relationship between the employee and employer which have given the names to their employees as associates or partners which they are comfortable with. If we review history then Human Resource Development was rejected by academics which was objected due to a reason that is the people were considered as resources. Eventually the CIPD decided on the process of learning and development which was either not free of problems where learning was considered as ambiguous and over general name where the field is also known by some other names. There are many conflicts which are the best part of the consequences of the career which take place between the employees and their bosses observing that there is a need of training and development which is a needed in the better performance of the Multi National companies. Research Aims and Objectives- Aim- Main aim behind performing the research on the topic is to understand the concept of the international training and development in the Multi National Companies and the performance which is affected by it. Objectives- The main objective behind the research is to find the use and benefit of international training and development which are performed by the Multi National Companies. There are many other objectives which are met from the international training and development such as individual objectives, organizational objectives, functional objectives and societal objectives. Research MethodologyÂÂ ­- There are two main type of doing research: Qualitative Quantitative In this particular research Qualitative research methodology is used. This research is based upon qualitative analysis of data. Secondary sources are used for this research. Analysis of secondary resources is included in this section. International training and development is one of the branches of the Human Resource management which is considered as the new term since 1930s. The international training and development is a sub system of the organization which ensures that the learning and behavioral change should be accepted in the structured format and the randomness should be reduced. There are two approaches towards the development of the international training and development which are Traditional Approach Modern Approach When we talk about the Traditional Approach then there was no term related to the training which was considered by the organizations applying the basic fundamentals like managers were born not made as it was running from decades. There were some views about the training that is it is too costly affair and not worth and some of an organization used to believe more on the executive pinching instead now the scenario has changed or seems to be changing. When we look at the modern approach towards the training and development then some Multinational Companies have realized about the importance of the corporate training which could immensely effect their reputation or status in the positive or negative manner. It is nowadays more considered as the retention tool instead of the cost. The training systems used in the multi-national companies are basically aimed at creating smarter workforce and yielding the best results in favor of organization. There are many objectives set by various MNCs which has principal objective of training and development division to make sure about the availability of the skilled and willing workforce to a Multi National company in addition with that there are four other objectives which are Organizations, Individual, Societal and functional objectives. Essentiality of International Training- Conventional training is basically required to cover up all the skills related to the work, techniques and knowledge and mostly sections deals with the positive approach to some sort of traditional approach of training. There are many ways to develop people or employees but the best way to make development in people is quite different from the traditional approach of training from the conventional skills training and it is the most effective way to allow personal development and learning with all that this implies. As soon as we have covered the basic work related skills training there are many other things which is described in this section which focus on the development and learning of the people as individuals which has extended the range of development apart from the traditional work and knowledge and make way for more creative work which creates opportunities like liberating, motivational and exciting for people. As we all know about the Profit which is achieved through approachable training and development of the skills of the people well with the development of the people enabling of profit take place. The Multi National Companies which approach international training and development with an aim of fostering people who have performed well and progress is seen in their progress card and should stay in the company for the long time to become perfect at what they do and also help others to become so. As we have many times used the term training for our daily purpose which is features heavily in the coming paragraphs but the term learning could be used as improved way to approach a subject as the term learning relates with the term learner whereas trainer generally belongs to the person who needs training that is trainer or the organization. When we observe the training from the realistic perspectives then corporate attitudes and expectations from the term training cannot be changed overnight a nd most of the organizations perform training so as to improve the work skills, classrooms and power point presentations. There are many other ways to develop people apart from the traditional skills of training for example (Green) Facilitating personal development Enable learning to become learner. It helps people to achieve and identify their potential Training ideas and Outline process- There is relatively simple overview present of the models, processes and tools which are found for the effective delivery or planning of the training required in the organization. Various points which are included in the above process for international training and development in the Multi National Companies are- Various training needs should be understood well and there should be some sort of training needs analysis process or DIF analysis conducted to improve the training process or the drawbacks which the company is facing could be retrieved through the analysis resulting in the improvement of those points which commonly happens in the appraisal process. This type of training analysis involves the people who identifies and agrees on the relevant aligned training and considers the values of company and ethics and spirituality at work. Some light should be thrown at the recruitment processes so that there are no point training people who are not capable of doing the job. There should be creation of training and development specifications which identifies about our training and in the development of the people which must be break down into the manageable elements and each element should be attached with standards, measures or some parameters. There are many tools which are useful in this kind of training purposes but the best tools which can be used are 360 degree process and template, training planner. The skill sets and the training needs analysis which we have learnt in the above point should be revisited which can help in organizing and training elements assessment on the large scale. There should be difference in the learning styles and personality which should be considered as peoples learning style greatly affect in the types of training which can be found to be most easiest and effective and sometimes personality types are also considered and it should be always remembered that we are dealing with the people instead of objects as they are filled with the feelings, skills and knowledge. Models like Erikson model and Johor Window is the wonderful mean to better understand this type of training and the team or their group also helps in the understanding the training needs which could be helped by the Adairs theory and Tuckman model. There should be better planning and evaluation which is to be performed that considers effectiveness of the evaluation training including before and after measurements. Various models are also included in this kind of training need such as Kirkpatrick model and that helps to structure training design. Blooms theory should also be considered that can help us to understand about what type of development we are addressing to with this theory there are other activities which should be considered which are team activities and exercises. The tips like self studying program design should be observed as they offer more opportunities than ever. Design materials, methods and deliver training are the tools which can be used to determine the needs of training and development in the company. The methods which are innovative should be considered such as business balls communities which have lots of providers and ideas. Running meetings, workshops and presentations should also be considered as an important aspect for delivery. The training providers selection template could be used on the sales training page which is adopted by the providers and services. There are many ways or methods of training and development such as Internal training courses Classroom training On the job training Skills training Behavioral training Technical training Training assignments The training is also available outside and beyond the classroom where most importantly training and learning are the topics which are indeed to look at from the trainees view where view refers to the offer is learning and developmental experience. There are various aspects which are included in the international training and development such as ethics and morality, leadership and determination and attitude and behavior in addition with the skills and knowledge. We have seen that many organizations face various challenges of developing answer findings, initiatives, self-belief and predicament solving capabilities within their people. There are certain requirements of organizations where they need self sufficient, creative, autonomous and resourceful staff at all the levels which can contribute to the overall performance of an organization. The behavior of the staff tells about the operations which they can perform at the higher strategic level which makes their company more productive and competitive in the market where peoples effort are more considered to produce bigger result. There are many types of training which we have studied in which conventional skills training provides people with the new methods and techniques which will not help in their courage, maturity and belief that are essential for the progress of the managerial capabilities which focus on developing the person instead of their skills. In the period of training there can be participative workshops which can be included in the beginning as it involves people right from the starting and focus on what they want. There could be also personal development questionnaire to set the scene and examples should be provided of alternative learning opportunities. General Training Tips- The tips which will be mentioned below is applicable to usual work related training for the transfer of necessary job and work related skills instead these tips do not apply automatically to the other forms of personal development and learning which can involve much wider development methods and experiences. During the planning of the training these are some of the points which should be kept in mind- Personal objectives Number of trainee Methodology and usage of format Time period of training Location of training Effectiveness of training Reaction or feedback of the trainees Whenever some Multi-national companies provides skills training to a trainee, they use these five step approach Prepare the trainee- they provide time to relax them as some of the employees could find learning new things stressful in the beginning. Explain the job, task- the methods, standards, necessary tools, equipments and system should be explained and discussed. Provide a demonstration- a step by step process is more complex as more and more steps could be difficult to learn so always show the correct way and accentuate the positive in addition with feedback and check understanding. The trainees should actually perform the job which would help in learning more by practical applications of the equipments and services. The progress is monitored which gives positive feedback and people should be encouraged, coach and adapt with the pace of development. These were the five steps which are provided to the trainee in their training period so as to make perfection in their actual work performed in the company. Creating charts and using them could be helpful as they are essential for complex work where we cannot measure it and it is essential to use the training tools for various purposes such as accessing, recording, planning, measuring and following up the persons training. Training Planning Factors- The guidelines which will be provided below will be dealing with the conventional work skills training and development beyond which the issues of personal development and learning will be the most noteworthy areas of the personal development which is to be focused on. There are various areas which should be included to plan the traditional training of work skills and capabilities which link the improvement of the organizational performance which needs to identify the needs, priorities and gaps in the organizational performance. It will not be possible to include so many aspects which determine the need of the training or there are various training drivers which will produce the results which is cost effective in terms of business performance which are- (rae) Surveys on customer satisfaction Financial reports and ratios. Statistics and reports on business performance Feedback on the training needs Legislative pressures Relevant qualification and certification program. Staff Assessment centre and training audits. Management feedback on the needs of the employee Competitor analysis and comparison which could be done by SWOT analysis. Strategic priorities and Director driven policy The indicators and results are picked from the chosen driver to produce the priority needs of the training as per the staff which will enable staff and management to accomplish improvements required by an organization. Development of Resources for Training- There is a need of resources to perform a fully fleshed training with all the facilities which can result in becoming independent in work and life. People who are having plenty of resources are tend to be well developed individuals, capable of teaching and leading others, enabling and assisting the change in groups and organizations, able to convey the enjoyment and advantages finding the answers. Resources help in answering questions that are considered as one of the indispensable needs of work and life. Resources are generally used for developing people or making improvement is something which could be small and realization for a single individual and if you build effective relevant resources then obviously it will become effective and more relevant. Discussion- Training is given to make sure the accessibility of both skilled and the workforce which is willing to work to an organization and this is the main objective of training and development union. Information that is shared through training is one of the most valuable tools for developing the most valuable asset which are employees. The main aim of all the training whether it is local or international is the empowerment of the employees and increment in the productivity. All the multinational companies give training to their employees for making the process more efficient also more effective and the main reason behind this is the satisfaction of the customer. For improving the overall performance of the organization is also related to the proper training of the employees of that organization. Nowadays international training is very important because it helps in maintaining the skill levels and the advance skill and knowledge given to the employees improves their performance which finally results in increasing the profitability which includes productivity and manpower. International training given to the employees by the multinational companies helps in establishing the standards for work practices. The frequent changes in the technology affects the requirements of jobs but the proper training can respond to the changes in technologies and also to the organizational restructuring. Development of the career is very important for a working person or an employee of multinational company; proper training supports the career development of the employees. For every successful employee training is very important because it fulfills all the needs of the employees which are required for their growth and development. These days the multinational companies give more emphasis on the international training of the employee rather than the local training because the international training give more ideas about the whole world and also develops the mind of the employee for facing a ll the bottlenecks that comes regularly in the path and this results in the all around performance of that employee. (Sims, 1998) Most of the multinational companies invest huge money for developing and purchasing of assets used in training and the main purpose behind this is to build and extend their capabilities. According to the survey of one of the multinational company it was found that in 2009 that company gave international training to their 3500 employees and also provided the self training courses. These companies also provides various types formal and also informal training programs for helping their employees to acquire the special skills. Formal training given to the employees by the company helps in building of their experience and also their practical knowledge in real life. Employees are given training for achieving various mission and goals of the company. Training and development gives knowledge to the employees about delivering of the quality solutions with the help of practical tools and methods. This development provides the further progress and gives various opportunities like to master a core-curriculum. This curriculum depends on certain factors and it changes with the level of the employee, deployment of growth platform and specialization but it involves the developing features like expertise of technology and industry, professional skills like leadership, management, business selling etc. These days multinational companies are also focusing on the online training for their employees. In this type of training employees of the company are trained on the computer and there is no need of going somewhere which means travelling is not required in this training by the employees. International training offers great advantage to the employers and the employees and its good effects are seen when an employee is send to an external program of training or in a seminar. This type of training increases the confidence and also the mental growth of the employees working in the multinational companies etc. Proper training and development of the training capabilities of the employees leads to increment in the advantages for organization. The employees should be made familiar with the goals, strengths and weakness of the company, environment culture etc. All these factors give a unique advantage to the employees over the trainer who has the responsibility to learn all these factors like company strengths and weaknesses, environment culture etc. The high performing multinational companies are recognizing the needs of using various practices for training and development for enhancing their competitive advantage. For every multinational company training and development is an essential tool if they want to harness and grows the potential of its employees. There is a clear link between the strategic training and development initiatives and the bottom line present in the company. The image of a multinational company and its employers are reflected by the quality and also the extent of training of staff and development. In todays business world all the multinational companies are facing the shortage of the experience and the skillful staff and because of this companies are facing the competition which includes both internal and external for quality employees. An employer who gives 100 percent with full seriousness in the field of training and development gets the entire benefits of a working environment which is enriched with the staff retention of the higher level and also the increased productivity and the performance of the employee in all fields of work. There are various key drivers of training initiatives and these three drivers are health and safety, changes in technique and the last one is the customer service. Now days multinational companies are using training and development as a gift for retaining and motivating the people and to be treated as the employer and also giving staff the skill and knowledge which is required for the technological change and services related to the customer. According to one of the survey most of the multinational companies gave support to the employees for perusing the outside educational programmers related to the work of their company. This support of the company for their employer consists of financial aid and also the time off for both study and the exam leave. The benefits of both these initiatives are very difficult to qualify but the fields like turnover of the staff and morale are main factors of the success in this field. The amount of money spend and the number of days spend on the training of the staff is very useful in getting an overview of the multinational companies which are committed to the development and the training. But the success of the multinational company is determined by the approach and the content of the initiatives of the training and by their assessment and follow up. The initiatives of the training requires the strategically alignment to the mission and goals of the company and they requires design and delivery for helping the staff for achieving their departmental and the personal goals also. The training initiatives become more targeted, measurable and effective when strategic approach is adopted for the training and development. Training delivery also requires assessment in terms of reaction, learning, change of behavior etc for the determination of the added value to the company. There are various things about training like some of the employees of the multinational companies are worried by the external training or it may also give them feeling that company is not doing fare job by sending them on the offered courses. This is the situation where the appraisal system helps greatly because training is directly linked to the job role and objectives. Most of the employees of the multinational companies welcome the opportunities for developing new skills and for gaining further qualifications. Training and development opportunities can be important factor in retaining staff only when it is offered to the staffs that are keen and interested in their progress. There are various types of trainings but the multinational company should choose that sort of training for their employees that suit both company and the employees. There are many benefits in having a training and development in multinational companies and they are: All the training and the development programmers are agreed between the employees and the company and they linked with each other for meeting the companys objective. Another benefit is that all the employees of the multinational company get equal access and equal opportunities for training and development. Because of international training and development employees can gain recognition for the knowledge and also the skills by achievement of qualifications which are vocationally relevant. The activity of training and development is evaluated for ensuring that it is meeting the identified needs. In order to help the individual to develop perfect curriculum vitae, records of the activities of training are kept. There are various methods of training and development: First is the on the job training and this training is related to the formal training on the job. Due to job over time worker becomes experienced due to the modification in the behaviors of the job at the point of acquisition of skills. Second is the orientation method which is carried out for entrants on the job for making them familiar with the overall requirements of corporate which includes various norms, ethics, values and all the rules and regulations. One method of training is apprenticeship and it is a method of training where a skilled person is understudied by the unskilled person. Another method of training and development is the demonstration and in this type of method the jobs are performed by the skilled workers and it is observed by the unskilled workers with the purpose of understanding the job. The last method of training and development is termed as the vestibule and this type of method is performed through industrial attachment for the objective of transfer of skills and technology. In this method training and development is achieved through the placement of an individual in another area of relevant work or another company. This process has effects on the individuals in acquiring the practical and the specialized skills. There is one more method of training and development that we have discussed above and that method is the formal training which includes the practical and the theoretical process of teaching. Trainings are often neglected by some of the companies because of urgency of need, time of the training, cost of the training, turnover of the employees, due to the diversification of the workers etc. But these should not be kept in mind by the companies for training and development. Training and development is very useful for many purposes but the significant importance of international training and development is the increase in sales. As training and development expands the business of the multinational company and it also provides the better customer service which in turn helps in increment of the sales of the company. Training and the development programmers helps employees a lot because these programs value employees to put some time into making them better and the best thing about training and development is that they value the thinking of the employees of the company and due to these programmers only the employees of the multinational company dont quit the companies. Training and development gives more time to the supervisor for management, standardized performance, less turnover, more customers and finally the better service. Training and development gives confidence to the workers for doing their jobs properly, reduces the tension of the workers, morale boosting, satisfaction of job to the employees and it also gives them the chance of advancing their skills, knowledge etc. For the multinational companies international training and development provides a good image which is most important for every company and which finally results in more profit for the multinational companies. After all the discussions it is concluded that training and development is very important for all the multinational companies. Conclusion- Training and Development which is also referred as learning and development are one of the most tactful aspects of our lives and work. As we observe our culture we have given more values to the training which is till now followed by various Multi-National Companies despite of attending so many years of schooling there are many amongst us who does not have knowledge about carefully designing an approach to training and development. The research of the training and developments performed shows us about various types of training which can be performed on the trainee and analysis of the development should be monitored timely so as to make decisions on the gaps coming in the performance of the trainee. (McNamara) There are explanations given on the basis of the performance of the Multi-National companies adopting some certain criteria to fulfill their needs of the training and to study the scenario which is changing day by day with the passage of time. There is a need of resources to fulfill the needs of training and development in the companies which are described above. There has been discussion performed on the training field of the multinational companies and development which can be seen in the performance of the trainee. The whole scenario describes about the benefits and the use of training which was not considered in the past.

Barratt Development Account Information Analysis

Barratt Development Account Information Analysis Assessing the role of accounting information and accounting information system at Barratt Development Abstract Accounting information and accounting information systems (AIS) in todays information age play critical roles in facilitating decision-makers with accurate financial status of the organization and activities to pursue strategic objectives. Accountants, who are the disseminators of accounting information, need to ensure that the information provided to decision-makers such as managers, executives and board of directors is up-to-date to achieve organizational objectives, monitor performance and/or amend strategic objectives when needed. Sometimes accounting information is not as useful and even impacts negatively on the users. This is due to a host of issues that plague accounting information and its systems including authenticity, integrity and quality of the information generated. For these reasons, companies have to develop and maintain accounting information systems congruent with their business objectives to ensure usefulness, integrity and transparency to avoid ethical, legal and business conflicts. In the following evaluation, the researcher shall demonstrate the role of accounting information and accounting information system at Barratt Development Plc, with special emphasis on how the implementation of computerized accounting information systems affects issues of quality, integrity and reliability. Barratt Development Overview Barratt is one of the UKs largest homebuilders. Founded in 1958, the company today has an extended growing network of divisions spread throughout the UK. The breadth and scope of Barratt’s organizational structure can be measured by the number of resources and other pioneering projects development it serves to the communities. The company boasts market share with specialization in creating high quality, value for money homes for sale, rent and shared ownership, often in partnership with local authorities, housing associations and others (Official Website 2007). The majority, that is 80%, of the projects, are based on brown field recycled land. This commitment towards sustainable development has been congruent with the Governments future plan in sustainable development and innovation in homebuilding and construction (Official Website 2007). Even though the company has been founded since four decades, it is growing at an unprecedented speed. Since its listing in the London Stock Exchange in 1968, Barratt Development Plc has achieved high turnover. For the year 2006, the company has had a group turnover of  £2,431m. With 33 operating divisions throughout the country to serve all sectors of the market, Barratt is considered one of the most powerful groups of builders in planning and developing of the countrys housing sector (Official Website 2007). According to its executives, Barratts success lies in its geographical spread and extensive product range. The company has always ensured that sales of its homes and buildings are congruent with the average market place to appeal to a variety of buyers, yet maintains quality throughout the project. In addition, Barratt does not believe in remaining stagnant and following other players. Instead, part of its success lies in its ability to grow through innovation, and using green technologies effectively to develop projects that cost less, have more valuable benefits to the customer and environment, as well as customized to the end users preferences. Problems such as energy efficiency, health and safety, and regeneration are taken into consideration seriously (Annual Report 2006). With a strong team of specialists on its hand, Barratts management is confident in its performance and in creating value for its shareholders and stakeholders. Role of Accounting Information and AIS at Barratt Development The emergence of the digital economy and globalization has precipitated the concept of organizational systems for managing knowledge and information. In the financial context, digitized information reporting has become a link between the different units of the organization. It is through this network of information that organizations are able to utilize information in individualized management. Accounting information systems are enablers of information provision to synthesize financial information such as reports for non-standard managerial decisions. The AIS has come to be the managers knowledge through which the organization deploys knowledge for various purposes in decision frameworks (Bhimani 2003). Thus, AIS can be defined as a subsystem of the organizations information system in which quantitative data are processed to provide information for individuals or group of people with similar information needs, to use in understanding organizational activities and support decision-mak ing. Accounting information refers to processed data converted into information for the purpose of decision-making (OpenLearning ). This ideology can be exemplified by studying Barratt Development and its AIS. Accounting information at Barratt serves various groups of individuals and mainly those who are in direct relation with the business. From the top of the decision tree, the board of directors who need to direct and control the organization are the principal users of accounting information. Accounting information is used to study the trend in revenues, pre-tax profit, losses, group activities, cash flow, return on capital employed, forward order book, land, net assets, interest rates, selling price, volume of business, product sale and earnings per share to estimate the status of the business. They base their assessment on future plans, the types of project they will focus on, the kind of resources they plan to employ, and the kind of risks involved in the business (Annual Report 2006). Apart from the board of directors, accounting information provides valuable information for monitoring purposes for external groups of individuals such as the auditing committee. They study the integrity of the financial statements to objectively evaluate its relation with the organizational performance. They are also responsible for studying the financial management and reporting system to ensure that accounting procedures, system of control and processes are congruent with standards prescribed by the regulators (Annual Report 2006). The accounting information also provides useful status of the kind of credit transactions that have taken place with suppliers, the terms for repayment and how much debt the company is in without risking the companys integrity. After the Board of Directors, the auditors, and the creditors, the executives and managers are the ones who make use of the accounting information. They utilize make use of accounting information for assessing operational performance and how to improve it through strategic plans. Accounting information provides insight pertaining to the gaps or problems inherent in the skills, resources, and financial constrains that hinder the maximization of efficiency of resources to achieve organizational objectives and targets (Annual Report 2006). External users of accounting information also include the shareholders and speculators who are keen on studying the performance of the company from time to time to safeguard their interests. Information pertaining to earnings per share, share pricing, profitability, rates of returns and announcement of new shares being floated are all useful for shareholders to make investment decisions. Apart from the above-mentioned core decision-makers, accounting information is also used at the operational level for information like salaries, benefits, bonuses, pension benefits, as well as ensuring that divisional leaders are able to gauge the status of inventory, receivables, cash flow activities, assets, land, payables and taxes etc. which will impact on the overall status of the projects. The accounting information that these individuals utilize is processed by an accounting information system, which generates information from daily transactions such as sale receipts, invoices, payment slips, taxation forms, salary slips, suppliers transactional slips, and trade receivables etc. The AIS comprises of sub-sub systems set up based on accounting standards such as inventory system, supply chain system, sales proceeds systems, human resource system, and capital investment systems. The AIS is also formed based on various internal transactions recorded in these systems. Hence, the AIS at Barratt Development is based on both internal and external accounting information processing. Accounting Information Strategy at Barratt Development Although AIS has been in existence in organizations since the invention of accounting, today it is interpreted synonymously with the computerization of accounting function. The fundamental purpose of AIS is to collect, record and process data from activities related to the organizations (Stefanou 2006). The resultant information has implications in maintenance, decision and communication by internal and external stakeholders, depending on the extent of the impact of environmental factors, social factors, technological factors and organizational factors. According to Stefanou (2006), accounting information and AIS are critical for organizations to respond to highly competitive and dynamic business environments that often alter production processes and organizational structures. For this purpose, information systems such as AIS play an important role in facilitating change management and allow cross-functional requirements. At Barratt, the company has engaged Weber Shandwick Square Mile as the financial PR advisors to develop a communication framework especially designed for providing information to its shareholders and stakeholders at all times. However, this step towards transparency is limited by the companys policy not to divulge sensitive financial information to the public without the expressed approval of the Company Secretary. The company believes that this strategy helps it to ensure that key accounting information is only communicated to those genuinely concerned such as investors, private shareholders and analysts (Annual Report 2006). Barratts AIS is based on the International Financial Reporting Standards, complies with the Companies Act of 1985 and uses the generally accepted accounting principles. Under GAAP, the company also has to include estimates and assumptions that affect the companys overall financial performance, especially on assets and liabilities, while reporting of revenues and expenses. Accounting information is based on the managements interpretation of amount, activities, actions and actual/estimates and their impact on the performance of the company. For this purpose, Barratt takes into account of results/estimates from holding companies, as well as its subsidiaries, to be included in it financial statements to record revenue, expenditures, assets, liabilities, and cash flows. For example, when considering cost estimation, the company includes materials, labour and overheads of work in progress. Similarly, when considering property, plant and equipment, the company includes deferred purchase cre dit terms and costs, less depreciation of the assets (Annual Report 2006). Developing and managing accounting information is critical for inter and intra organizational information dissemination. Accurate information is required for decision support throughout the organization, as well as to ensure that the quality of information supports efficiency of operational activities. By using the GAAP principles, the companys decision-makers are able to negotiate and manage costs for determining cost price, selling price and service price of its products in the market. It is also critical for the decision-makers at the divisional level to gauge the financial implications of the project undertaken and, hence, determine its value to the overall organizational strategy. In smaller companies, it is easier to emphasize on control mechanisms such as cash, monitoring performance and maintaining relationships with external entities (Collis and Jarvis 2002). However, in an organization such as Barra tt, where holding companies, subsidiaries, supply chain and such external value chain units are connected with the companys operations, accounting estimates, though give a rough picture of the financial status, do not really provide correct financial status (Ramos 2004). Furthermore, due to the changing business environment and trend, traditional notions of control systems no longer prove effective in understanding and controlling factors that affect organizations. Bhimani (2003) is of the view that management operational strategies nowadays require a balance of all units within the organizational framework linked by an effective communication network, which emphasize on information and knowledge transfer. Any information system must facilitate information for monitoring and evaluation of the knowledge. Boland (1999) too is of the view that information systems such as the AIS must be present in the organization to create reports, support report regeneration, support decision systems, smoothen workflow and provide enquiry function. Therefore, the AIS should represent the organizational control system (Stuerke 2005). To begin with, Barratt maintains an effective financial information system that provides relevant and up-to-date information pertaining t o the organization for the purpose of maintaining investment relations. One cannot deny the fact that information pertaining to earnings forecasts, capital returns, announcements, financial performance and the like are easily available at the click of a button at Barratts investor relations web site. The purpose of this web site is to smooth the workflow of the investors, traders and analysts so that they engage in trading Barratts shares and securities (Barratt Official Website 2007). Likewise, one observes that Barratt has used its financial information system to effectively direct and control its corporate governance through which it sets standards and values for maintaining its relationship with shareholders, customers, staff, suppliers, contractors and stakeholders. It is through its corporate governance strategy that the company is able to develop an operational plan, budget, financial statements, decide on projects, conduct acquisition and disposal of units, as well as monitor business performance, set internal control for risk management and ensure transparency is existent throughout the organization (Annual Report 2006). An effective information system is dependent on a regulatory body. It is this body that monitors and evaluates the efficacy of the implementation of policies and strategies. Maintaining an information system with sensitive information, such as financial data, is useless if there are no regular checks and balances. In a financial context, this is usually carried out by the auditors. Congruent to the breadth and size of the company, Barratt has two groups of auditors internal and external. The Audit Committee (internal) comprises of executive directors with financial experience who are responsible for monitoring the effectiveness of the audit process, financial management and reporting systems, as well as ensuring the integrity and effectiveness of its accounting processes. The internal control systems are reviewed regularly to monitor potential risks or discrepancies in the audit function. An external auditing company, PricewaterhouseCoopers LLC has been engaged to authenticate the v alidity of the internal audit committees reports (Annual Report 2006). This approach is not new in terms of companys evaluation and monitoring. Apart from the auditing committee, Barratts Directors are also responsible for safeguarding the companys assets by monitoring for fraud and irregularities in its financial system and operations. Their task is governed by an internal control and risk management system. Although, this system may seem effective in defining risk control operations and reportage, nevertheless it is usually limited by the authority of the same directors who report, evaluate and audit the financial information disseminated at interim and annual meetings. The directors are a select group who are made responsible for the transparency of the whole companys accounting system. For example, when considering issues of land viability for acquisition, work in progress, and sub-contractor payments etc., the executive directors are dependent on the input system, which is controlled at the divisional level. Accounting of purchases, sales, and acquisitions is authenticated by the divisional heads, while the executive di rectors are dependent on these divisional units for authentication of their own reportage. Consequently, the researcher is of the view that the system only provides reasonable assurance. The risk of fraudulent activities cannot be really assured at all levels as the checks and balances are limited to the top executives only. Conclusion From the above discussion, one understands that although the digital economy has substantially revolutionized accounting information systems, it is essentially based on the same framework. Traditional accounting values such as integrity, authenticity and quality of information for the purpose of decision-making critically have remained the same. All processes in recording and processing accounting data for generating information serve the purpose of accountability and authentication of the factors of production, work in progress and performance of the firm. What has changed is the significance of the AIS as the intra and inter communication framework for stakeholders and shareholders. This is evident from the above study of Barratt Development, one of UKs top house-builder companies. Barratt, based on its operational infrastructure, has developed a complex financial information system governed by policies, procedures and disciplines for governing it. Its management has appointed top decision-makers (its directors) as gatekeepers for monitoring, evaluating and safekeeping of financial information. It has adopted standardized accounting principles for reportage and accountability so as to facilitate its shareholders and stakeholders with easy-to-access accounting information for making decisions that affect the company. Nevertheless, if one analyzes this accounting system, it is filled with gaps, which may compromise the integrity and quality of information provided to its users. Consequently, the researcher is of the view that AIS cannot guarantee authenticity, quality and integrity of information, regardless of the kind of system adopted. What is needed is a check and balance system integrated, congruent with the AIS, at all levels of the organization to ensure independent authentication of information and knowledge management. Bibliography Barratt Official Website. Company Profile. Online accessed on 20 January 2007 from: http://www.barratt-investor-relations.co.uk/corporateoverview/companyprofile.aspx Barratt Report and Accounts 2006. Bhimani, A. (2003) Management Accounting in the Digital Economy. Oxford University Press: Oxford. Boland, R. J. (1999) Accounting as a Representational Craft Lessons for Research on Information Systems in Rethinking Management Information Systems: An Interdisciplinary Perspective, Currie, W. and Galliers, B. (eds) Oxford University Press: Oxford. pp. 229 Collis, J. and Jarvis, R. (2002) Financial Information and the Management of Small Private Companies. Journal of Small Business and Enterprise Development, Vol. 9, No. 2 pp.100-110 Ramos, M. M. (2004) Interaction between management accounting and supply chain management. Supply Chain Management: An International Journal. Vol.9, No. 2, pp.134-138 Stuerke, P. S. (2005) Financial analysts as users of accounting information. International Journal of Managerial Finance Vol. 1 No. 1, pp. 8-24 Barratt Report and Accounts 2006. Barratt Official Website. Company Profile. Online accessed on 20 January 2007 from: http://www.barratt-investor-relations.co.uk/corporateoverview/companyprofile.aspx Bhimani, A. (2003) Management Accounting in the Digital Economy. Oxford University Press: Oxford. Boland, R. J. (1999) Accounting as a Representational Craft Lessons for Research on Information Systems in Rethinking Management Information Systems: An Interdisciplinary Perspective, Currie, W. and Galliers, B. (eds) Oxford University Press: Oxford. pp. 229 Ramos, M. M. (2004) Interaction between management accounting and supply chain management. Supply Chain Management: An International Journal. Vol.9, No. 2, pp.134-138 Collis, J. and Jarvis, R. (2002) Financial Information and the Management of Small Private Companies. Journal of Small Business and Enterprise Development, Vol. 9, No. 2 pp.100-110 Stuerke, P. S. (2005) Financial analysts as users of accounting information. International Journal of Managerial Finance Vol. 1 No. 1, pp. 8-24

Regulatory Issues of VoIP :: essays research papers

Regulatory issues of VoIP The Federal Communications Commission (FCC) has worked to create an environment promoting competition and innovation to benefit consumers. Historically, the FCC has not regulated the Internet or the services provided over it. On February 12, 2004, the FCC found that an entirely Internet-based VoIP service was an unregulated information service. Currently, the FCC is not regulating VoIP, however there are still major concerns that need to be addressed. There are three main issues that are of the utmost importance to the telecommunications industry. The Tax Freedom act, E-911, and Calea are three most imperative issues concerning VoIP.   Ã‚  Ã‚  Ã‚  Ã‚  The Internet Tax Freedom Act was authored by Rep. Christopher Cox and Sen. Ron Wyden, and signed into law on October 21, 1998 by President Bill Clinton. This law bars state and local governments from taxing Internet access service. In 2003 the House of Representatives approved bill H.R. 49, the â€Å"Internet Tax Non-Discrimination Act of 2003.† This bill would expand and make permanent a federally imposed â€Å"moratorium† on state and local taxation of sales of â€Å"Internet access† services. States and local governments would be permanently prohibited from charging sales taxes on the monthly service charge that households and businesses pay to be able to access the World Wide Web.   Ã‚  Ã‚  Ã‚  Ã‚  VoIP rides a fine line between being a telephone service and an internet service. This is due to the fact that a call is initiated from a phone in an analog format, transmitted over the internet in a digital format and finally converted back to analog format typically across the same lines that traditional phones operate on. In addition many states rely on the taxes received from telephone service to run programs to low income areas. VoIP is seen as threat to these programs because taxes will not be imposed on this service due to current legislative language. Many opponents of the non-taxation of VoIP feel that exemption from taxation is not needed to spur investments in this type of telecommunication. They also feel it singles out one type of telecommunications service for favorable treatment, which will lead to other types of services asking for similar treatment at the expense of the state and local tax base. E-911 short for Enhanced 911, is a location technology that will enable phones to process 911 emergency calls and enable emergency services to locate the geographic position of the caller. When a person makes a 911 call using a traditional phone with ground wires, the call is routed to the nearest public safety answering point (PSAP) that then distributes the emergency call to the proper services.

Haiku master Essay -- essays papers

Haiku master Matsuo Basho radically redefined the three-line, 17-syllable haiku poetic form from an entertaining pastime in 16th-century Japan to a major literary genre in the 17th century. An early Basho haiku provides an example of his meticulous and sensitive approach in selecting and arranging words and images to produce highly evocative allusions: On a leafless bough In the gathering autumn dusk: A solitary crow! Haiku emanates from the 31 syllable, five-line "tanka" (short poem) which was originally arranged in two parts, an opening triplet (hokku) and a couplet. The Haiku form was popularized during the Heian period (794-1185). At that time, it was customary for the educated elite of Japan to engage in writing, singing, and reciting poetry as forms of cultural entertainment. In addition, social customs of the day demanded that the aristocracy of the refined court society display both a sensitivity to nature in their poetic expression and an ability to discuss the poetic classics of Japanese and Chinese literature. Tanka, then, could express a wealth ...

“Budget Cuts” The leading problem facing our educational System Adriana Cruz

Budget cut has been the leading problem facing our educational system today. I think that students should be given top priority to learn, excel and benefit from school and not depriving them of their right to learn. Budget cuts in education will mean lesser funding for students in classrooms, the classroom will have a bigger student population and the school maintenance will have lesser spending. Budget cut in education in California will not benefit the students of California, and this will include my three school age children, who will suffer the consequences of such cuts. Each student is allocated a certain amount of money for one school year which includes reference materials like books and library materials. I started noticing how my kids had to share supplies such as books and little things as color pencils. Teachers were sharing supplies between them as well such as projectors, computers and television. I think that’s when I started to understand the big impact that the budget was having on schools. With a lesser budget, there will be limited resources for each student. We decided to move to South County, where according to the media, schools were given more funds than in the Northern part. We had to raise our expenses such as rent and food in order to give our children a better education. Unfortunately things are starting to look the same. I am mystified there is not more outrage about this issue. No money for counselors, paper or textbooks? No lunchtime aides, which means inadequate supervision? How can this even be legal? I hear all the people say the system is broken, and we need to fix it, but not on the backs of our children. Research shows that class size makes a huge difference in the quality of education for students for several reasons. Forcing educators to teach large classes increases the possibility of disruptions and decreases the ability of an educator to help struggling students. The current trend of using cooperative learning groups becomes hard to manage in large classes. I have a dyslexic child who really needs to be part of learning groups and a lot of support to succeed in school. . Unfortunately, these programs, which help keep educators abreast of new teaching methods and techniques, suffer from limited funds. As a result, students suffer too. It makes me really sad knowing that funding issues prevent districts from hiring more educators and many are providing less professional development opportunities. I have also noticed that school infrastructure showed to suffer the most in areas like restrooms, graffiti-covered walls, internal heating and cooling, classrooms and desks. I have to personally pay for sports uniforms more than other school items. With all these budget cuts I am sure that cleanliness, repairs of roofs and chairs, paints and classroom supplies will be most likely affected. They don’t seem to realize that a clean and safe surrounding will be very much conducive to learning because a student who is in this kind of environment will be able to concentrate more. There is a noticeable discrepancy between what us as parents and students think schools should cut versus what school officials have on their to-ax lists. The top three items we think schools should cut are school newspaper or broadcast outlets, summer school and field trips, in that order. The last items on students' â€Å"should-cut† lists, starting from the bottom, are teachers, administrators, guidance counselors and sports. All items that schools have shown to most commonly choose to cut first. As a mother of three, the education of my children is one of my highest priorities. Like every parent, I want the best for my kids. I want them in good classrooms with good teachers where they will flourish, and by the time they graduate high school, will be prepared for the challenges the future will bring them. I feel that student’s ability to reach their academic potential should not be determined by the school they attend, all schools should provide the same quality of education, regardless of the neighborhood or financial status of the parents. I think that education is the basis for future growth, protection, and development of any nation. I do not understand why school districts should take hits of cuts when we have legislators giving themselves raises. Every student, no matter their background, deserves a fully prepared and qualified teacher, a quality education with proper resources, and the right infrastructure.

Discuss Berlioz’s Contribution to the Symphony

Discuss Berlioz’s contribution to the symphony Berlioz is often overlooked as an influential composer; however the reality is that he was one of the most important due to his developing ideas of how orchestration could be expanded, how symphonic form could be developed and how music would be written in a programmatic style. Above all this, Berlioz was one of the pioneers of the Romantic period, inspiring through his innovation of ideas such as the ‘idee fix’ and as some saw it, his disregard for the ‘Viennese Architectural Legacy’ and ‘rules of composition’.The ‘idee fix’ was Berlioz’s most famous creation as it enabled him to take a more narrative approach to his composing. This was important as it contrasted from the strongly structured music that had come before him. The  idee fixe is used to unify the disparate elements of the symphony in ‘Symphonie Fantastique’. Another talent Berlioz was gifted wit h was the art of orchestration. Although, it was not an advance that was received well at the time, it had an overarching effect of great significance.Berlioz demonstrated his talent in his first symphony, ‘Symphonie Fantastique’. This work was the first of four symphonies that Berlioz composed. ‘Symphonie Fantastique’ was composed in a programmatic format. Berlioz may well have been the first great composer to not be able to play a musical instrument, nor to have shown any musical talent at an early age. But he persevered, and became interested in different ways to use the orchestra and the different combinations of instrumental sounds.In 1844, he wrote a book on orchestration  which he named, â€Å"Traite de l'Instrumentation† which is still widely appreciated and used today. Berlioz' advances in this area contributed greatly to the growth and development of the modern symphony orchestra. Berlioz was the first composer to closely associate his sy mphonies with extra musical ‘programmes'. He described his ‘Symphonie Fantastique’ as an ‘opera without words'; with each movement vividly describing a different scene of his feelings, often with extreme changes in mood and feeling.The advance of composing program music is the reason why most people regard Berlioz as a romantic. Having said that, Berlioz’s life featured unsuccessful love, dramatic triumphs, and dismal failures, many of the traits most romantics would be associated with. The emotional turmoil of his life is reflected in his music and this is why he was the most innovative symphonist of the early Romantic era, Wagner described his music as ‘devilishly confused musical idiom'. Symphonie Fantastique’ was the first that Berlioz wrote in a programmatic style; however ‘Harold en Italie’ is also another clear example of Berlioz’s symphonic program music. To conclude, Berlioz’s main contributions to the symphony was his creative innovations in both the introduction of the ‘idee fix’ and his advances which contributed greatly to the growth and development of the modern symphony orchestra. It could be argued that a more overarching and significant contribution was the romanticism which he clearly displays in all of his symphonies which paved the way for the later Romantic composers.

Allegorical on the Bell Jar Essay

Just as all roads lead back to home, the protagonist exhibits that everyone will eventually become manifestations of the society it is born within. In this excerpt, the author uses the strong allegory of the protagonist plummeting down the slopes and skiing towards the inevitable end of conforming towards mankind and society. Although the protagonist’s gender isn’t explicit, we can assume that it’s a girl due to its unambiguous sub theme of feminine repression. The author presents the protagonists struggle in two distinct parts: the struggle to conform and the inevitable realization and acceptance of her fate. The author is able to do skilfully do so with a myriad of literary devices and extremely significant allegories. In the beginning, the protagonist is still struggling against the implications of society and is unwilling to accept her fate. The monotony of her â€Å"pale† life is emphasized by the repetition alliteration of â€Å"hill after†¦hill† and â€Å"great grey eye†. This shows the boring reoccurrence in the protagonist’s life and is constantly being overshadowed and judged by the watchful eye of society. Additionally, the protagonist is having an internal battle with doing what she innately feels is right against becoming what she knows everyone else wants her to transform into. Therefore, she has an â€Å"interior voice† that is persistently â€Å"nagging† her â€Å"not to be a fool† and conform and lose herself and â€Å"save [her] skin†. Obviously, she has fought hard to persist as her authentic self and is bitter about giving up who she really is. She feels like she has lost her sense of self and is no longer an individual, but merely â€Å"camouflaged† amongst everyone else as a product of society. The long sentence structure in the second paragraph of the excerpt displays that there was a very long and meticulous thought process about her present situation. She is â€Å"bordering† on the edge of a life changing decision. She has to decide – should she â€Å"kill [her true] self†, or should she resist the temptations of society? She is representing man’s struggle against oneself – the hardest battle to. However, she finally overcomes her inner battles and comes to realize that it is in her best interest to abide to society’s expectations. Henceforth, she tries to â€Å"measure the distance† and calculate how much of herself she will have to lose in the process. Buddy is a representation of society and the word is also slang for friend. â€Å"His†¦folded† â€Å"arms† signifying his lack of approval and his natural masculine instinct to repress femininity. As a result, we can understand the extent upon which female repression has been engrained into society and social stigma. Such is the product of a society filled with conformists and a lack of individuality – â€Å"numb, brown†¦ inconsequential† and boring beings. The next paragraph accentuates her defeatist attitude as the excerpt inches to the climax of the plot and has resolved to finally conform to the ‘American dream’ and fit into the mould society cast for her. Inevitably, she â€Å"aim[s] straight down† as she realizes that despite her best efforts at resistance, it is all to no avail. Once again, the short sentence structure is the implicit sign of the distinct change of internal character into one that has finally decided to join and become a part of society. Subsequent to the protagonist’s â€Å"descen[t]† into society, she â€Å"plummet[s]† herself straight into the heart of the situation. Nevertheless, even though she has physically committed herself he is still mentally â€Å"suspended† and trapped between what she wants and who she is. As a result, she represses those thoughts from â€Å"r[ising] higher†. This is the pivotal point upon which she consigns herself to follow society’s expectations because she understands that without social rules and stigma, â€Å"the world would not exist† and be able to function properly. Her â€Å"answering point in†¦[her] body† instinctually gravitates â€Å"towards† following social norms because despite the struggle against it, everyone will eventually cave to the expectations of others. She has become â€Å"inflate[d]† by the â€Å"inrush† of the external pressures of being part of a society . She realizes that she is finally experiencing the typical emotions, even though she feels removed from the â€Å"smiles† and â€Å"what it is [supposed to feel like] to be happy†. In spite of that, she feels â€Å"doubleness† as if it is not really herself going through the motions – she doesn’t feel true to herself and who she really is but simply sees a reflection of her figure that she can no longer recognise. On her way â€Å"hurtling† down, she has flashes of her â€Å"own past† that â€Å"recede[s]† and she has to make a decision between the light of the â€Å"white sun† and the darkness of an endless â€Å"dark tunnel†. Ultimately, she focuses on the â€Å"bright point at the end† of the tunnel and becomes a small â€Å"pebble† in the â€Å"bottom of [a big] well†, which is an analogy to her small and insignificant self in a world filled with billions of people. Her metamorphosis is paralleled to that of a rebirth into her new life. She has chosen the light and she is being christened into her new life as an innocent â€Å"sweet baby† that is being reborn again from â€Å"it’s mother’s belly†. All throughout this process â€Å"Buddy† and the â€Å"other faces† of society watchfully gaze and â€Å"h[a]ng over† her to ensure complete control. Gradually, she is transformed by the â€Å"strokes of [a] grandmother’s wand† creating a fairytale element to her change. The â€Å"familiar voice† of her conscience reminds her that she was doing â€Å"fine† by herself until â€Å"man[kind] stepped into her path† and created the platonic change within her. Society has already taken it upon themselves to â€Å"unfasten [her] bindings† of her previous ‘life’ and releasing her of her previous sins of not conforming. The â€Å"lodge fence† that blocks her way is a symbol of the white picket fence, which is a representation of the American Dream. She is finally being trapped into society’s expectations of what she should become. Yet she is still treated as an outsider and isn’t trusted and treated like an enemy with a â€Å"concealed weapon†. In the end, the light triumphs the dark and society overcomes her. The rising of the white sun shining in the sky displays her birth and final decision to conform to society. Even though she tries to challenge and return to her old self, she is unable to escape. Not only is she restricted by society itself but herself as well. She is â€Å"stuck† as society now has full reign over her. Thus, society and lack of freedom prevail and it’s triumph is evident in the â€Å"final smile†. In conclusion, the excerpt uses skiing as an allegory for mankind’s eventual and inevitable decline into conformity towards the American dream. There is no place in society for people who do not follow social rules and expectations. The protagonist is assumed to be a woman due to the stigma of females repressed role in society. She begins with the struggle between light and dark and the battle between being true to oneself and taking the easier path and following the well-worn road that society has taken. Later on, she understands and realizes that it is inevitable and ultimately conforms. Not matter how hard we may try to contend society, it will always prevail and have the power to manipulate us.