Saturday, August 31, 2019

Frankenstein: a Psychological Analysis Essay

What truly makes Mary Shelley’s Frankenstein an entertaining novel, in my opinion, is the mental development of each of the characters throughout the story. The best way to display such psychological progress is to compare events and thoughts from the book to Sigmund Freud’s theories on the conscience. Freud’s â€Å"id† is shown through primitive actions of certain characters; those that involve little judgment and rely on instincts rather than informed decisions. The â€Å"ego† can be observed through basic thoughts and decisions that are made without the influence of conscience. The â€Å"super-ego† is, in fact, conscious thought itself, often characterized by the guilt or other feelings that come as a result of the â€Å"id† and â€Å"ego†. As you will see, Freudian theory has an important place in the literary masterpiece that is Frankenstein. While the idea of the â€Å"id† is probably the least prevalent of the three in Frankenstein, it still plays a major role in shaping the characters, most specifically, Frankenstein’s monster. Id† is most commonly applied to instinctual actions and those taken simply out of a need for survival and instant gratification. The monster finds himself satisfying his â€Å"id† when teaching himself the basic means of living and human action. These skills give him what he needs to live and obtain his necessities, but contribute nothing to his ultimate consciousness. Much as the â€Å"id† is associated with primitive inhuman desires, Frankenstein’s monster takes on a bestial and primitive image. Next among the three parts of Freud’s psychic apparatus is â€Å"ego†. â€Å"Ego† is applied to the organized and realistic part of a character’s mentality and, unlike the â€Å"id†, requires judgment and next-level thinking. Victor Frankenstein’s willing development into a scientifically learned being and then his venture into creating life from inanimate body parts accurately shows the more advanced, yet still somewhat surface, thought process of an â€Å"ego†-influenced being. Additionally, it is Frankenstein’s â€Å"ego† that distances him from his family and friends. At this point he has the capacity to make decisions and act on them, but not consider or feel what might come out of them. Victor Frankenstein’s â€Å"ego† soon turns into â€Å"super-ego† as the consequences of his actions become visible. The â€Å"super-ego† plays the moral role of the three, allowing for emotional comprehension of the events that unfold. Guilt seems to be a common thread between the â€Å"super-egos† of Frankenstein and his monster. Victor is overwhelmed with guilt upon realizing that his creation is responsible for the deaths of his brother, father, friend, and wife. He even seeks a temporary release from the guilt in isolation and appreciation of nature. The monster finds himself in a very similar situation, facing the guilt of actually killing the ones that Frankenstein loved, and thus reducing his creator’s life to one without substance or anything to be emotionally attached to. Obviously, the mental punishment of guilt plays a large role in forming the â€Å"super-egos† of both protagonist and antagonist. Freud’s theories on the subconscious and conscience set the foundation for Shelley’s novel. His â€Å"id† characterizes the monster’s initial struggle for survival in an unfamiliar world. His â€Å"ego† is played out by Frankenstein’s obsession with biological sciences and later creation of a monster. His â€Å"super-ego† encompasses the basic actions taken in the previous two, but also adds an ethical and emotionally conscious element to the consequences. It is apparent that Sigmund Freud’s structural model of the psyche almost perfectly outlines the basic psychological activities in and between the characters of Frankenstein.

Friday, August 30, 2019

Beethoven Symphony No. 5

The C minor Symphony is not only the best known, and therefore the most generally enjoyed, of Beethoven's nine Symphonies, but it is a more universal favourite than any other work of the same class. It is the only one of the nine which is sufficiently well known to have broken the barriers of a repulsive nomenclature, and to have become familiar, outside a certain more or less initiated circle, by its technical name.The C minor Symphony is often spoken of as if it were a miracle of irregularity, and almost as if in composing it Beethoven had abandoned the ordinary rules which regulate the construction of a piece of music, put down whatever came uppermost in his mind, and by the innate force of genius produced a masterpiece which seized the world with admiration, and has kept it in astonishment ever since. The C minor Symphony is the fifth of the series.It was intended to follow the Eroica, and was begun in the year 1805. The first performance took place at Vienna, December 22, 1808; the first performance in England was by the Philharmonic Society, April 15, 1816.The modern Romantic movement, whether called so or not, seems to have taken place earlier in music than it did in literature; and, whoever else may aspire to the honour of leading it, Beethoven was really its prophet, and the C minor Symphony its first great and assured triumph.The end of the Symphony in D, the Eroica, the Overture to ‘Leonora' are all essays in the Romantic direction, animated by the new fire; but the C minor is the first unmistakable appearance of the goddess herself in her shining, heavenly panoply (Hoffmann 1971).The C minor Symphony at once set the example, and made possible the existence of the most picturesque and poetical music of Mendelssohn, Schumann, Brahms, and Tschaikoffsky. The first movement of Beethoven's C minor Symphony is framed as exactly as is the first movement of his C major Symphony – as the Trios and Sonatas with which he started on his career befor e the public.To give an outline of the construction of the Symphony. Its structure – in musical language, its ‘form' – is as follows. The opening subject is in the key of C minor, and is quickly answered by a second, in the key of E flat, the ‘relative major,' in which key the first section of the movement ends.That section having been repeated, we go on to the workingout, by no means long, and confined for its construction almost entirely to materials already furnished. Then comes the reprise of the opening, with the usual changes of key, a short Coda, and the movement is at an end!These sections are all, with a rare uniformity, almost exactly of the same length: to the double bar, 124 bars; the working-out, 123; the reprise, 126; and the Coda, 129. In fact, the movement is much stricter in its form than that of the Eroica, which has two important episodes, entirely extraneous, in the working-out, while its reprise is by no means an exact repetition of wha t has gone before. If all art is a representation – and surely it must be a representation of the idea in the mind of the artist – here we have the most concise representation that has ever been accomplished in music (Hoffmann 1971).No, it is no disobedience to laws that makes the C minor Symphony so great and unusual – no irregularity or improvisation; it is obedience to law, it is the striking and original nature of the thoughts, the direct manner in which they are expressed, and the extraordinary energy with which they are enforced and reinforced, and driven into the hearer, hot from the mind of the author, with an incandescence which is still as bright and as scorching as the day they were forged on his anvil – it is these things that make the C minor Symphony what it is and always will be.It is impossible to believe that it will ever grow old.BibliographyHoffmann E. T. A. Review of Beethoven's Fifth Symphony, New York, 1971.

Thursday, August 29, 2019

Enron scandal Essay

Enron shocked the world from being â€Å"America’s most innovative company† to America’s biggest corporate bankruptcy at its time. At its peak, Enron was America’s seventh largest corporation.From the 1990’s until the fall of 2001, Enron was famous throughout the business world and was known as an innovator, technology powerhouse, and a corporation with no fear. The sudden fall of Enron in the end of 2001 shattered not just the business world but also the lives of their employees. Enron gave the illusion that it was a steady company with good revenue but that was not the case, a large part of Enron’s profits were made of paper. Their huge debts and information about hiding losses gave a big problem to the company and in the late 2001 Enron declared bankruptcy under Chapter 11 of the United States Bankruptcy Code. Kenneth Lay (Founder and CEO), Jeffrey Skilling (CEO) and Andy Fastow (CFO) found that Enron wasn’t making money so what the y did is implemented along with the approval of Arthur Andersen the â€Å"future value accounting.† This type of accounting was to predict the future profit that Enron was going to make and list it as part of there future profit to the shareholders. This creative accounting lead to Fastow to create â€Å"outside companies† that were directly involved with Enron to hide the losses the companies made. These companies were named after Star Wars characters. As Enron announced big numbers to Wall Street, people began to take notice of this company and started to buy shares of the company. Enron even encouraged their employees to buy shares of Enron and the price of Enron was going up to as high as $90. Enron executives were bullies to the investment companies. When a financial adviser questioned their firms regarding Enron stock, Enron would pay the firm to get rid of the employee. As Enron got bigger, the company was collecting more losses and hiding them well. Enron hit the top when their stock hit $90 and then things were starting to fall apart. A writer at Forbes magazine cal led Enron telling them that she was going to release an article about Enron and not releasing their financial statements. Enron executives flew to New York telling her not to release the article but the next week, Forbes released the article questioning Enron’s financial.

Wednesday, August 28, 2019

Overly Pushy Leaders in an Organization Essay Example | Topics and Well Written Essays - 1250 words

Overly Pushy Leaders in an Organization - Essay Example This was mostly due to the factors like intimacy, affection and above all respect that have helped the acceptability of pushy behavior of managers. But at the same time the very pushy manages have also acted as a retarder in highly efficiently functioning environment. This was mostly due to the disappointment in the minds of supervisors and disillusionment among the workers. The performance gained through over pushy managers is observed to be unsustainable. The results generated in these circumstances were always due to the high work pressure and hence, unless the pressure is maintained the expected outputs couldn't be attained at a later time. The research studies undertaken earlier have clearly demonstrated the perception of the employees under the pushy leaders in organization. The present day challenge is to ensure a highly productive team of employees in the organizational system. Though different strategies have been tested and is often concluded that the personal attributes of managers or leaders of the group are very vital to meet the objectives within the allocated resources. The impact of pushy mangers is found to be very significant in these type of situations. Hence, further research is required to understand the implications of pushy type managers on long term performance of the organization. Though the well established management principles states that entire works need to be specified in detail and need to be well specified to distinct units of operation to enable the organizations to function as a 'well oiled machine' (Plsek and Wilson, 2001). In most of the working environments any better strategies for change have been followed by stiff resistance by the employees. Even in the case of highly skilled group of work force and professional, like health care sector, the employees were not inclined for such detailing of operations assuming it not very significant in improving the function. Another initiative that was tried is using the dynamic management of internal information systems (Nonaka et al, 2000). These approaches though undertaken with maximum care and efficiency were unable to bring out the desired results from the delivery perspective. Though the top management could be informed of the strengths and weakness in the system as a result of these better initiativ es, the systems were often found to be ill-equipped for the corresponding reverse flow of information which was required for improving the operational efficiency of the entire workforce of the organization. Grey areas demanding attentionCreation of better value culture by the top level managers for the enhanced productivity and innovation in organizations was also tried in the past (Michael et al, 2004). All these methods have relied on the activities of the managers towards the objectives rather than the results expected from the activities. Thus for the organizations to be more competitive and successfully pushy managers in organizations are inevitable (Pacella, 2009). In order to bring in a huge transformation in the organizational performance , it is recommended that the top management team need to have the ability to develop, model and exchange the vision for the organization, provide grater support to innovativeness besides having flexibility that allow the employees to take

Language Difficulties Of Foreign Students Essay Example | Topics and Well Written Essays - 750 words

Language Difficulties Of Foreign Students - Essay Example While other students would consider the learning difficulties presented by being a non-native English speaker quite insurmountable. I faced the obstacle more as a challenge that I was meant to overcome. By facing my demons and challenging myself to achieve more than others believed I could, I would be able to find a place during the semester where I would begin to enjoy the English classes. Over time, I was able to find my place, my voice, and a comfortable way to tackle my English assignments, coursework, and exams that allowed me to begin to feel comfortable with the use of the English language. As such I am now more comfortable with the English language classes I am taking this semester than the last term. I would have to say that peer reviews from my classmates served a definite purpose in helping me to improve my English writing technique. That is because I am given an opportunity to see the way other people view my writing. Which also helps me get a clearer idea as to the weak points that I have with my writing skills and how I can improve upon those errors. It is because of the peer reviews that I was also able to develop an idea as to what good writing is all about and how to recognize a well-written essay. For me, a well-written essay does not have much to do with the grammar or structure of the paper. Neither does it have to do with the way the writer approaches the subject. Although these things are of some importance to the written word, it is not the be all and end of a perfect essay.

Tuesday, August 27, 2019

How does Fitzgerald demonstrate the ideas of the modernist period in Essay

How does Fitzgerald demonstrate the ideas of the modernist period in his story Who is the protagonist and what is the conflict - Essay Example The story is biographical in nature as it includes experiences of Fitzgerald’s own life. The conflict in the story of â€Å"Babylon Revisited† is about the attempt a father makes to gain custody of his daughter Honoria, while fighting a battle against alcoholism. The protagonist in the story is Charlie Wales who amassed a fortune by investing in stocks during the 1920’s great bull market occasion. Charlie was a 35 year old American businessman who quit his job to settle down with his wife Helen in Paris to enjoy his wealth. Unfortunately, due to his weakness for alcohol, and the family’s reckless lifestyle, there was great friction in the family which finally led to his wife’s Helen’s death. Charlie becomes a victim to alcohol abuse and is soon admitted into a sanitarium. His daughter is sent to live with his wife Helen’s sister while he strives to get over his bad habit of drinking. We can definitely sympathize with Charlie because he makes a great attempt to do away with his drinking and after his release from the sanitarium, he once again establishes himself as a businessman after he moved to Prague. References Babylon Revisited www.gutenberg.net.au/fsf/BABYLON-REVISITED.html Babylon Revisited www.enotes.com

Monday, August 26, 2019

New Program Proposal for policy makers Research

New Program for policy makers - Research Proposal Example Again, please consider the merit of this evaluation proposal. Sincerely, Aubrey Mongal Evaluation Design Author Evaluation Design for the â€Å"No Child Left Behind Program† I. Introduction This evaluation design proposes to evaluate in the State of New York the â€Å"No Child Left Behind Program† which was crafted about ten years ago. In the management profession, program evaluation is an important tool for reviewing plans, revising/improving plans, or adopting a new set of plans or programs (U.S. General Accounting Office, 2001). Teams and organization engage in evaluation â€Å"to foster goal accomplishment (Morgeson et al, 2010, p. 7). In other words, while a program may be reviewed, revised, changed, affirm, or adjusted, the accomplishment of goals remain as the more important reason for conducting an evaluation so long as the goals continue to be relevant or appropriate. Similarly, evaluation is an important tool in public administration. Program evaluation is ev en a basic methodology for public administration research (Perry and Kraemer, 1986). Public administrators use evaluation for developing â€Å"alternative policies and programs† (Perry and Kraemer, 1986, p. 216). ... In the United States of America, the â€Å"No Child Left Behind Program† that was developed in 2001 represents a major public policy that needs to be evaluated consistent with the utility of evaluations for both managers and public administrators as per the articulation of the U.S. General Accounting Office (2001), Morgeson et al. (2010), and Perry and Kraemer (1986). Within the UNESCO’s (2006) strategic planning framework for the education sector, evaluation can be seen as the first stage in the three stages of strategic planning in the educational sector. II. The Program to be Evaluated: The â€Å"No Child Left Behind Program† The No Child Left Behind Policy is the result of Public Law 107-110 of the 107th U.S. Congress that was signed into law by U.S. President George W. Bush in 8 January 2002. The law is known as the â€Å"No Child Left Behind Act of 2001.† Based on a pdf document copy of the law that is available in the internet (http://www2.ed.gov/po licy/elsec/leg/esea02/107-110.pdf), the law is at least several hundred pages if not over a thousand pages and the number of pages is indicative of the comprehensiveness of the law with regard to the education sector. For example, the law covers the following: Improving the academic achievement of the disadvantage (Section 101, Public Law 107-110); Teacher and principal training and recruitment fund (Section 202, Public Law 107-110); Continuation of awards (Section 202, Public Law 107-110); Language Instruction for limited English proficient children and immigrant children and youth (Section 301, Public Law 107-110); Indian, Native Hawaiian, and Alaska Native Education (Title VII, Public Law 107-110); and Payments

Sunday, August 25, 2019

Business project Coursework Example | Topics and Well Written Essays - 500 words

Business project - Coursework Example As competitors move to produce more efficient vehicles, by producing electric cars Toyota will be tapping into the profitable unexploited market. By diversifying the range of products it offers by introducing electric cars, will further increase its market base since it will be appealing to the different tastes and preferences of various consumers. Over the years, Toyota has penetrated the automobile market in various parts of the world. Its presence in different regions and countries provides it with an added advantage in the event it launches a new product. By manufacturing quality, dependable and reliable products, it has created faith among the users of these products. The reputation it has created of production of quality products is likely to spur the sales of the electric cars since it has an already established global presence. Toyota is an established brand and by producing electric cars, it shall be remaining relevant, flexible and dynamic so that it’s able to cope with the changing business demands and environment. There are two types of business environmental factors that are likely to affect the business. They may either be micro; internal factors or macro, those outside the business. One of the internal factors has been product quality features and safety. Between November 2009 and April 2010, the company recalled over 8 million different car and truck models that had been manufactured by Toyota company in U.S.A. the models were discovered as to having a defective brake and acceleration system. For this, it received a USD $16.37 million fine by the U.S government (Toyota Website). A major strength of the company is the ability to offer quality innovative products that suit the tastes of various consumers. This is reflected in the winning of the award of being the number one car manufacturer in the year 2007, a title it also retained in 2008 (Toyota

Saturday, August 24, 2019

An exploration of notions of 'order' present in Bernard Tschumi's Dissertation

An exploration of notions of 'order' present in Bernard Tschumi's deconstructive architecture of the late 70's - Dissertation Example From the mid-1970s, small pockets of resistance began to form as architects in advanced, post-industrial cultures began to adopt a system of defamiliarization from the established norms. The new mediated world reflected and reinforced dismantled reality. Architecture incorporated such dismantling and fragmentation, through â€Å"celebrating the culture of differences, by accelerating and intensifying the loss of certainty, of centre, of history†4. Deconstruction as a style of architecture has become increasingly influential among architects, educators, policy makers, and developers of prestige projects. Numerous recent projects are based on the deconstructive style. Besides visual fashion, this type of architecture is conceived around form, function and aesthetics. The main characteristics of deconstructive architecture are a â€Å"lack of human-scale details, jagged and convoluted figures, disjointed masses and planes, glittering glass and polished metal surfaces†5. De constructive architecture is rooted in a branch of philosophy whose chief proponent was the late French philosopher Jacques Derrida. To create order in an architectural composition, form, space and other principles play an important part. Order does not refer only to geometric regularity, but to a â€Å"condition in which each part of a whole is properly disposed with reference to other parts and to its purpose†6, towards producing a harmonious arrangement. A natural diversity and complexity is present in the program requirements for buildings. The forms and spaces of any building should acknowledge the hierarchy that is fundamental to the functions they facilitate, the users they serve,... The importance of a theoretical framework in architecture, for increasing the aesthetic and functional value of the built environment has been underscored. Bernard Tschumi’s work which introduces the urban setting into the Parc de la Villette has a distinctive characteristic emphasizing contemporary deconstructive trends. A theoretical framework elucidates the reasons why some buildings affect human beings in specific ways. Nikos Salingros, a colleague and adversary of Tschumi who promotes traditional aesthetics in architecture, also supports this view . He adds that one of the essential requirements of architectural theory is to integrate and organise scattered and seemingly unrelated observations of the ways in which human beings interact with built form. Another significant element of theory is to formalize those observations into an easily applicable framework usable for design. Architecture’s recent embarking on a formulation of its theoretical basis has been long overdue. Until now architecture has been based on personal notions and fashion, rather than on theoretical support.

Friday, August 23, 2019

Analysis of civil rights in Hard Times Essay Example | Topics and Well Written Essays - 1250 words

Analysis of civil rights in Hard Times - Essay Example However, an overview of human civilization would clearly show that people have always acted as the most important factors against ensuring equality to their counterparts and most of the time such deprivation of rights is done due to fulfillment of personalized interests. History of human civilization has witnessed brutal expressions of such deprivation. It is due to this reason, increasing amount of importance has been provided over protection of civil rights in modern times; however, the issue of protecting basic rights of common people received different manifestations in different periods of time. Charles Dickens’s famous novel Hard Times can be regarded as a brilliant example that encompassed within its scope the traits of violating what we call as civil rights in the recent times within the purview of Victorian Society. The Kingfisher History Encyclopedia defines civil rights as, â€Å"Civil rights are the basic freedoms and rights of people within a community. They are guaranteed by laws and customs that give everyone fair treatment† (446). Civil rights aims at ensuring fair and equal treatment of citizens, keeping aside the apparent religious, ethnic or gender differences. It also provides equal rights to all human beings regarding freedom of speech, expression, participation in social activities, development of community, participate in political aspects, right to fair trial and voting rights. Despite civil rights ensures complete enjoyment of all these rights to an individual but at the same time it also makes it clear that an individual should restrain himself from exercising any of these rights to such an extent so that other people’s freedom or liberty is hampered (The Kingfisher History Encyclopedia 446). Most of the democratic governmental structures provide a great deal of s tress on proper expression and protection of civil rights. Intellectual enlightenment during the

Thursday, August 22, 2019

Teens and Consumer Behavior Essay Example for Free

Teens and Consumer Behavior Essay Shopping, is a word often used in everyday life in the context of the economy, both in the corporate world and in our household. But the same word meaning has evolved as a reflection of lifestyle and recreation on certain economic class society. Shopping also has a special meaning for teenagers. Consumptive Lifestyle The word â€Å"consumer† (as an adjective; see the suffix-if) often defined the same as the word â€Å"consumerism†. Whereas the latter word refers to anything related to the consumer. While consumptive more specifically describe the desire to consume goods that actually less is required redundantly to achieve maximum satisfaction. Indeed there has been no satisfactory definition of the word this consumptive. But the consumer is usually used to refer to consumer behavior that utilizes the value of money is greater than the value of production for goods and services which are not basic necessities. For example as an illustration, a person has income 500 thousand rupiah. He spends 400 thousand dollars in a specific time to meet basic needs. Time 100 thousand she spent on a pair of shoes because the shoes he has to work is damaged. In this case the person had not called the consumer behaves. But if he actually spend on shoes that he did not need (especially shoes he bought 200 thousand with a credit card), then he can be called a consumptive behavior. This example is relatively easy to determine whether someone has been behaving consumptive or not. But imagine someone who has income 1 million, to meet the basic needs of 400 thousand and 300 thousand are used to purchase goods that he did not need, while the rest used Untk increase its capital in the business. Whether he can be classified consumptive behavior? Consumptive Behavior Teenagers For producers, the age group of adolescents is one of the potential market. The reason is partly because one’s consumption pattern is formed during adolescence. In addition, teenagers are usually easily persuaded ad seduction, like the bandwagon to friends, unrealistic, and tend to be wasteful in using the money. The properties of teenagers is utilized by some manufacturers to enter the youth market. Among teens who have parents with a well-off economy class, especially in big cities, the mall has become a second home. They wanted to show that they too can follow the fashion that are currently outstanding. And fashion itself is always changing, so the teens are never satisfied with what he had. As a result, there emerged a consumptive behavior. From a number of research results, there are differences in consumption patterns between men and women. There is also a trait that differs between men and women in buying behavior. The differences are: Men: easily influenced persuasion seller often cheated because no patience in choosing goods have a feeling uncomfortable if they do not buy anything after entering the store kegiatran enjoy shopping less, so often a rush decision to buy. Women: more interested in color and shape, not on technical issues and their usefulness not easily swept away persuasion seller love romantic things rather than objective quickly feel the atmosphere of the store happy shopping activities even though only window shopping (just look around but not buy). This list can still be questionable whether it is true there are different styles in the purchasing between men and women. In addition, studies have been done yet to get consistent results whether or waniata teenage boys who spend more money. Are Consumptive Dangerous? Actual consumer behavior in adolescents can be understood when looking at adolescent age sebaga transition in the search for identity. Teens want their existence is recognized by the environment by seeking to become part of the neighborhood. The need for acceptance and become equal with other people the same age that causes teenagers trying to follow the various attributes that are in. Teenagers in the development of cognitive and emotion still considers that it is superficial attributes as important (even more important) with the substance. What is worn by an artist who became the idol of the teen becomes more important (to imitate) compared with hard work and effort that his idol artist to arrive at his popularity. Becomes a problem when the real trend fair in adolescents is done to excess. Adage â€Å"bigger than the pole peg† applies here. Sometimes what is required by teenagers outside his parents’ ability as a source of funds. This has caused many parents who complain when their children began to enter the world of teenagers. In this case, the behavior was already causing economic problems in the family. This consumer behavior can continue entrenched in the lifestyle group of teenagers. In the process, they will become adults with consumptive lifestyle. This consumptive lifestyle must be supported by adequate financial strength. Bigger problem occurs if the level of financial achievement was done with all kinds of unhealthy ways. Starting from the pattern of excessive work to use IM as a way of corruption. In the end the consumer behavior not only has economic impact, but also the psychological impact, social and even ethical.

Wednesday, August 21, 2019

Product costing and cost accumulation in a batch production environment Essay Example for Free

Product costing and cost accumulation in a batch production environment Essay As production takes place, manufacturing costs are tracked in the Work-in-Process Inventory account. Every product is made up of three cost components: direct materials, direct labor, and manufacturing overhead. After products are completed, the corresponding cost leaves the Work-in-Process account and is debited to the Finished-Goods account. (A merchandising firm buys its goods already completed and directly debits the items cost to Merchandise Inventory.) When units are sold, the Finished-Goods Inventory account is credited and Cost of Goods Sold is debited. A product-costing system must be adapted to match the environ ­ment in which it operates. A job-order costing system is used in an industry where products are made individually, or in relatively small batches, and one product or batch is readily distinguishable from the other. Candidates for job-costing systems would be custom homebuilding, custom printing, custom furniture construction, legal cases, medical cases, audits, and research projects. A process-costing system is employed in an environment at the other end of the continuum: the mass production of like units. Users might include manufacturers of chemicals, gasoline, and microchips. This topic is discussed fully in Chapter 4. 4.ACCUMULATING COSTS IN A JOB-ORDER COSTING SYSTEM A job-cost record is used to accumulate the actual direct materials, actual direct labor, and applied manufacturing overhead costs for each job. The recording of costs on this record and in the general ledger is triggered by various source docu ­ments. Material requisition forms authorize the transfer of direct materials from the warehouse to production. In many firms, the requisitions are based on a bill of materials that lists all of the materials (e.g., parts) needed. Supply chain—the flow of all goods, services, and information into and out of the organization. The supply chain often has ramifications for materials, as manufacturers work with vendors to achieve improved delivery schedules and reductions in material cost. Time records are used to gather the amount of direct labor worked on a specific job. Manufacturing overhead is entered on the job-cost record in the form of applied (i.e., estimated) overhead. Source documents, such as invoices for factory insurance and schedules for factory depreciation, trigger a general-ledger entry that debits the Manufacturing Overhead account. 5.OVERHEAD APPLICATION Overhead accounting involves a number of steps. Chapter 3 focuses on the final step: the application of overhead to jobs and products. Although overhead cannot be directly traced to the product, the use of an application rate should allocate an equitable amount of cost to each job (known as overhead application). Step 1: Set a predetermined overhead rate at the beginning of the accounting period. This is done by dividing the periods estimated (budgeted) overhead by the periods estimated number of cost-driver units. Step 2: Use the predetermined overhead rate to apply an equitable portion of overhead to each job. As the actual number of cost-driver units used on a job becomes known, it is multiplied by the predetermined overhead rate. Actual overhead costs incurred during the year are debited to the Manufacturing Overhead control account. In contrast, applied overhead is debited to Work-in-Process Inventory and credited to Manufacturing Overhead. The year-end difference between actual and applied amounts is known as over- or underapplied overhead. This figure is adjusted in the process of closing the Manufacturing Overhead account to zero by either: Charging or crediting the amount to cost of goods sold. This approach is acceptable if the over- or underapplication is small or if most of the products made during the period have been sold. Prorating the amount among work in process, finished goods, and cost of goods sold. Teaching Tip: Emphasize that under- and overapplied overhead is the difference between actual and applied overhead, not actual and budgeted overhead. The budgeted figure is used solely in the determination of the predetermined rate. 6. EXTENDED ILLUSTRATION OF JOB COSTING As noted earlier, the Work-in-Process Inventory account contains charges for direct materials used, direct labor, and applied manufacturing overhead. Period costs are expensed and not charged to Manufacturing Overhead. A sale requires two journal entries: one to record the sales revenue and another to transfer the goods cost from Finished-Goods Inventory to Cost of Goods Sold. Teaching Tip: Although the text illustration appears relatively complicated, it is simply presenting the details that accompany the flow of goods (and costs) from work in process, to finished goods, to cost of goods sold. 7.FINANCIAL SCHEDULES FOR MANAGERS The schedule of cost of goods manufactured details the activity in the Work-in-Process account (beginning balance, direct materials used, direct labor, applied overhead, and ending balance). The schedule of cost of goods sold details the activity in the Finished- Goods Inventory account. It is similar to the cost-of-goods-sold schedule as shown in financial accounting courses for merchandising companies, except the purchases amount is replaced with cost of goods manufactured. 8.FURTHER ASPECTS OF OVERHEAD APPLICATION Actual and normal costing Accountants prefer predetermined application rates, which are used in a normal-costing system. Such rates help to smooth product costs over time and allow users to cost products/jobs upon completion. In contrast, users of actual-costing systems derive an actual overhead rate at the end of the accounting period. Product-cost information to management is therefore delayed. Choosing an appropriate cost driver Direct labor has been a very common and appropriate cost driver. Past processes were labor intensive, and products incurring more labor often produced higher amounts of manufacturing overhead. Today, many processes are automated and less dependent on labor. Thus, firms now use machine hours, process time, throughput (cycle) time (the average amount of time to convert raw materials into finished goods), and other measures as cost drivers. Single vs. multiple overhead rates Companies commonly use multiple (rather than single) application rates. With computerized accounting systems, multiple rates are easily generated, thus lowering the cost of producing highly accurate information. A single overhead rate is commonly known as a plantwide rate; multiple rates are often known as departmental rates. Two-stage cost allocation Stage one: Overhead is first accumulated in production departments. This frequently requires the allocation of service department costs to production departments. Stage two: As a final step, production department costs are assigned to individual jobs and products via overhead application. 9.PROJECT COSTING Project costing refers to job costing in a nonmanufacturing environment. Jobs in this case refer to cases, contracts, and/or programs. Costing involves tracking the direct, easily traceable costs and subdividing them by project. Overhead is then applied by using a predetermined rate, with a possible application base being a projects direct professional labor cost. Technology such as bar coding may be used to track appropriate costs to projects, although this is just one of many possible applications. Service providers, along with manufacturers, are also making use of: Electronic data interchange (EDI), which involves the electronic transfer of information from one organization to another by using a computer-to-computer interface. Extensible markup language (XML), which is web-based and allows users to share structured data such as product order lists and price data. Teaching Overview I begin the topic of job costing by explaining that students should not expect to apply a so-called textbook system to any real-world company, because cost systems must be designed to meet a firms unique needs. However, the two traditional system models, job order and process costing, give users the ability to build-in various modifications for use in actual situations. The major difficulty that students encounter in job costing is the concept of manufacturing overhead. The first area needing clarifica ­tion is terminology, namely: Estimated = budgeted Applied = allocatedIncurred = actual The second area in need of clarification is the sequence of procedures for overhead application: calculating predeter ­mined overhead rates, using the rates, and adjusting the over ­- or underapplied amount. This problem stems from the fact that students are doing textbook assignments where all the information is given simultaneously. Therefore, the question arises, Why use an imperfect predetermined overhead rate when I have all the totally correct, actual data in the next paragraph? It is helpful to be on the lookout for this line of thinking when discussing homework assignments and to remind students how and when information becomes available in the real world. (I suspect this is a problem mainly for under ­graduates with limited work experience.) Based on many years of teaching, I also find that students struggle with the journal entries required to handle a sale. Two entries are needed: one to transfer the cost of units sold from finished goods to cost of goods sold; another is needed to record revenue. Students often forget one or the other or exhibit some creativity, creating a new account entitled Profit on Sale. Be sure to spend a few extra minutes with this issue. After the preceding issues have been handled, students generally are quite interested in job-costing concepts, particularly those who have worked in a family business or who plan to start their own business. Students are also interested in job costing in a service enterprise (discuss something as basic as the activities of a sports agent who represents clients across the country) and the impact of changing manufacturing techniques (such as the acquisition of new, state-of-the-art production technology) on product-costing procedures. I recommend Exercise 3-35 (manufacturing overhead) and Problem 3-46 (job costing and journal entries) as lecture demonstration problems.

The Garden Company Limiteds performance in the hong kong market

The Garden Company Limiteds performance in the hong kong market Introduction According to the assignment guidelines, students are allowed to choose either a service company or a manufacturing company for this report. I have chosen a manufacturing company in Hong Kong with global supply chains the Garden Company Limited (hereinafter called Garden). Their major upstream suppliers are from the US, Canada, and Australia whereas their two biggest downstream suppliers in Hong Kong are supermarkets Wellcome and ParknShop. Although Garden products are also being sold outside Hong Kong and China, including the Northern American, Canadian, Australian markets, I would focus this report only on its market in Hong Kong. Background information of the organization The Garden Company Limited is a Hong Kong-based bakery and confectionery manufacturer. The company was one of the first Chinese owned business as created to sell Western-style food products in Hong Kong, but also has a global supply chain network. Founded in 1926, Garden has experienced rapid societal changes and technological advancement in the past 80 years. Today, they are still persisting with their paramount values in quality, innovation and advancement. Garden supplies thousands of food products to todays retail and catering markets, with many of their products internationally awarded. As one of the largest bakery production corporations in Hong Kong, they are well equipped with state-of-the-art large-scale equipment. Their technology, quality, output and market development have long reached International Standards. Gardens wide assortments of products, high sales volume and extensive market penetration have long been broadly recognized. To further cope with rising market demand, they continue to inject large sums of investment into product research and development as well as upgrading their technology and production hardware. The various production procedures are completed with the most sophisticated equipment in their factory. Computer automation is integrated in all the processes from production to packaging, fully manifesting the remarkable results brought about by scientific management. Furthermore, their principal factory in Sham Tseng with a total area of 70,000 square meters carries out the production lines for bread, cakes, biscuits, candies etc. Unlike most firms in Hong Kong, Garden was a pro-China company and had been supplying bread to Chinese army during World War II. The firm closed its operations during the Japanese occupation of Hong Kong from 1941 to 1945. The company expanded with the growth of Hong Kong before and after World War II and benefited from the influx of immigrants from Mainland China. In the 1980s and 1990s, Garden products were shipped overseas to Chinese communities around the world. Besides their major business in Hong Kong, Garden has also been actively taping into the Mainland China market since the 1980s. Factories had been set up in Dong Guan and Yang Zhou to introduce the advanced technology into the food manufacturing industry of the Mainland. Achieving the ISO9001 certification in 1997 was a milestone in their history. It demonstrates that Garden, with its world-class corporate management and modern operation system, is a globally acclaimed food manufacturer. Today, the company remains a privately owned family (Cheung family) business with several joint ventures with mainland Chinese firms. It is one of the few Hong Kong firms with manufacturing operations still in Hong Kong. All Garden products are made of the finest ingredients selected from all around the world, for example their barley is from Australia, flour from the United States, milk and butter from New Zealand, just to name a few. Their long-standing experience, fully-automated technology and packing equipment together with careful quality control guarantee that every product of theirs can meet strict quality testing and safety standards in many countries. With the past 80 years of excellence, Garden has successfully established itself as a distinguished brand supported and favored by many consumers around the world. Their products currently reach many major Chinese communities in as far as Europe and America. Today they are actively developing overseas markets in order to offer their quality foods to consumers in different corners of the world. With more than eight decades of experience in food production, the Garden Companys determination in offering quality products and services and its innovative spirit are as strong as ever. Looking ahead, they will continue with their commitment to producing nutritious and quality food with the pursuit of perfection. QIE, which stands for Quality, innovation, Efficiency, serves as Gardens corporate mission with the objectives to lead their staff to pursuit of superb quality, continuous innovation and achieve efficiency enhancement. It is through the implementation of QIE that the recognition and reputation of their brand have been greatly elevated. To realize their goal of QIE, the Company puts LTC Learn, Think, and Communicate into practice with all their working together to continuously improve the manufacturing of quality products, developing new technologies and new product values so as to satisfy the ever-heightening needs of consumers. SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis Strengths: Garden has a global brand, it is a strong brand, strengths including brand recognition, brand quality, economies of scale, strong distribution network, strong distribution chain, supply chain, strong international operations, online growth, good reputation, reputation management, market share leadership, effective marketing strategy, experienced personnel, strong management team, effective communication, extensive customer base, loyal customers, cost advantage, asset leverage, competitive pricing, original and unique products, high research and development, advanced equipments, innovation, etc. Apart from all these company strengths, they are famous in Hong Kong. I believe that all households in Hong Kong consume their products, one or the other on a regular basis. They are considered second to none in the bakery industry. Weaknesses: Due to Gardens huge range of products, coupled with a substantial global retail network, bad communication is unavoidable, it happens from time to time. Furthermore, they experience diseconomies to scale, at times over leveraged financial position, and weak corporate governing practice. Since Gardens range of products is for the public in general, many of their competitors go to the upper end market, for example to high class customers such as hotels and delis, and leave Garden in the lower end market for many years. Opportunities: Garden basically has a healthy financial position. They did some acquisitions, merger and takeovers on a small scale basis. They also tie up with international events to capitalize on synergy opportunities for growth of the operation. They continuously look for new markets; expand in Asia, expand into online shopping; decrease its taxation through donations to charity organizations. In the era of emergence of international middle class, and change in consumer lifestyles, they are constantly changing their products to expand their customer base, and their service lines like new products such as drinks and snacks, and new service such as mail order. Threats: Although Garden has a lion share in the bakery industry, they have many competitors in the high end sector. With Hong Kong returning its sovereignty to Mainland China, Garden is facing many financially strong competitors from the Mainland. There are new competitors from the Mainland entering into this relatively small market. As far as their foreign business is concerned, foreign exchange rate changes affect its imports/exports strategies. The volatility in fuel costs, rising costs of business, pricing pressures, potentially slowing global economy, changes in demographics, change in consumer lifestyles, changing to cheaper technology, substitute products, changing consumer patterns, growing power of customers to set the price etc. are possible threats Garden has been facing during the past few years. Porters Five Forces analysis Competitive Rivalry within an industry: Since multi-market competition exists, rivalry between competitors in the industry is extremely intense. Companies in the industry have started new businesses to increase the level of competition with one another and compete heavily for geographic markets. There is no clear dominant market share player in the industry. Though the industry currently has relatively high growth, much of the business is cyclical, which leads to intensified competition in economic downturns. High fixed costs also contribute to intense competition. More recently, the continued growth of online shopping, mail orders, combined with increasing awareness of door to door logistics arrangements have been giving Garden headaches and they have been streamlining their services in this competitive environment. A few remarks are listed below to introduce some of Gardens international and local rivalries. Sara Lee Corporation Sara Lee Corporation is a global consumer products company with food, beverage, and household and body care lines of business. With powerful brands, such as Ambi Pur, Ball Park, Douwe Egberts, Hillshire Farm, Jimmy Dean, Kiwi, Sanex, Senseo and its namesake, Sara Lee, the company has leading positions in numerous categories in the more than 180 markets in which it competes. In Hong Kong, Garden has two main competitors in its frozen and fresh breads. For frozen breads, it major rivalries are Maxims, Sara Lee. For fresh breads, Garden is facing numerous small size competitors, in particular in the western style restaurants which bake on an everyday basis for its afternoon tea customers. Competitive Rivalry is a strong force in the bakery industry because the competitors use price cuts to compete, there is a low cost product range and there is ease in switching brands, and the companies in this industry can diversify and acquire other companies for strategic growth and for synergy purposes. Threat of New Entrants: The threat of new entrants into this industry is relatively low because of the scale required to make companies in the industry competitive. Capital demands to fund all of the assets required in the industry are extraordinarily large, making competition from entrepreneurs or small companies very difficult at this level of market competitiveness. Economies of scale are necessary for the business to be profitable and because of the intensity of rivalry, customers are difficult to attract. While the basic service of shipping goods would be relatively easy for new entrants to imitate, the competitors in the industry have created value and high switching costs for their customers through proprietary technologies. Threat of New Entrants is a weak force in this industry. Each company currently in the industry has strong brand images, leaving a harder job for new companies. The capital expenditures to start a bakery company are large, and the companies currently are achieving economies of scale by going global. Any smaller company will not be able to achieve these right away, not allowing them to compete on prices. Another factor threatening potential entrants is trade tariffs and international regulations. Most companies currently in the industry have already established relations with foreign countries. New companies will have to prove themselves to foreign companies, suppliers, and customers. Threat of Substitute Products: The threat of substitutes is currently high for the industry, but major technological or governmental foods regulations could change that. As mentioned above, although Garden has a lion share in the bakery industry, they have many competitors in the high end sector, for example Maxims, Saint Honore, Tai Pan Bakery etc. Garden is also facing many financially strong competitors from the Mainland. The latter produce substitute products such as dumplings, dim sums to suit the changing consumers taste. This is one of the many reasons why Garden has been continuously modifying the ingredients and packaging of their products during the past few years. Threat of Substitute Products is a strong force in this industry. There are plenty of substitute products in the market. Bakery retail outlets such as Maxims, Saint Honore, Tai Pan Bakery etc are conveniently located in all the 18 zones. One can literally find either one of them in almost every main street in Hong Kong. These competitors also offer very competitive prices which make potential consumers lose their brand loyalty and easy to switch to another brand. Bargaining Power of Suppliers: Suppliers bargaining power is fairly low in the industry, but different suppliers have slightly different pricing strategies to fight for their survival. Competitors are also on the same footing with suppliers, as they are all subject to the same prices, although they may have hedged differently. Labour is a major factor of production in the industry and differences between companies regarding labour contracts subjects them to varying degrees of supplier power. Suppliers of raw materials, components, labor, and services (such as expertise) to the firm can be a source of power over the firm, when there are few substitutes. Suppliers may refuse to work with the firm, or, e.g., charge excessively high prices for unique resources. This is a strong force if the suppliers serve different industries with their raw materials. If a supplier only has accounts or the majority of their accounts with different companies, they will not be able to control prices and supplies. Bargaining Power of Buyers: Customers in the industry initially have power, but once they commit to a bakery, their bargaining power decreases significantly. New customers can easily shop around for price or level of service in the beginning, but once they have chosen a bakery and buy their product, they are usually loyal to them. Customers are likely to become loyal to a certain provider because of long-standing relationships or personal interaction with the company. This is a moderate force in this industry because competition keeps prices similar among the companies. The only difference is degree in loyalty. Also, the buyers of the services in this industry are reactionary. They do not know the technology before it happens. They become dependent on the technology, service and speed offered by the companies in this industry and will pay for it. SCOR (Supply-Chain Operations Reference) Model Planning activities: Gardens target customers are the public in general, whether they be as young as 2 years old, to as old as 99, they could be Gardens customers. Their pricing strategy is value for money. Their marketing slogan has been nutrition you need every day with the highest quality. These planning activities have proved to be most successful and made Garden the leading supplier in the bakery industry, in particular in the breads, biscuits and cakes sectors. Sourcing activities: According to the reading materials I searched and found, Garden has been purchasing all the baking ingredients directly themselves. However, they do outsource through logistic companies in their delivery activities. Locally, they need to deliver their fresh breads every early morning to hundreds of retail outlets. They also need to deliver fresh buns to all McDonalds franchisees. Furthermore they also deliver a range of fancy breads to airline caterers, hotels and restaurants. Internationally, they outsource transportation companies as well as freight forwarders for special orders such as wedding and birthday cakes. Internally, they outsource information technologies, finance and accounting, sales and marketing, foods testing etc. just to name a few. Make or production activities: Gardens upstream suppliers are worldwide. These included but not limited to flour, sugar, milk, cocoa, vanilla, wheat, soda powder, etc. again just to name a few. Countries included but not limited to (in alphabetical order) Australia, Canada, China, Europe, Latin America, and the United States. Bread Production Gardens bread production lines operate on a 24-hour basis, of which one is the first fully-automated line for hamburger buns in Asia. Apart from the retail market, they provide a huge volume of wholesale goods, which include bread, pastry and frozen dough products to major fast food chains, restaurants, hotels and airline catering services in Hong Kong. With their far-ranging businesses, they are committed to providing consumers with better choices with continuous innovations. Biscuit production Garden possesses diverse expertise, equipment and automated production lines to produce a wide variety of biscuits including wafers, cookies, sandwich biscuits, saltine, crackers and assorted biscuit gift packs to meet market demands. Cake production Their wide range of cakes has long been famous for its high quality and great taste. To cope with market demand, Garden produces cake products with highly efficient production lines, of which one is fully computerized for producing mini-cakes. With a wholehearted contribution from over 1,200 employees, Garden has established itself as the most reputable manufacturer in the local industry. Order processing information systems All market interactions, from the understanding of aggregate demand to the fulfillment of each order are not done wholly by Garden internally themselves. Some logistics are being outsourced, in particular for the overseas markets in Northern and Latin America, Australia, Europe, and Canada. Garden normally receives their orders through phone, fax and e-mail or e-order. Its IT department uploads orders to the printing invoice system. Automatically, these invoices pass to its distribution department for delivery. After deliveries, these invoices will be, again automatically, sent to its accounting department. The latter department then issues credit notes to the appropriate customers. Currently they are still using the information systems designed by IBM. Quality Control foremen in Garden are made responsible to ensure that expiry date, and appearances are properly done, and presentable. All delivery vans must have the correct temperatures for the different kinds of products. Delivery activities: Different transportation teams are required for different products. Fresh breads, frozen breads, biscuits are being delivered by the China and Hong Kong transport teams. Fresh bread team has about 60 vehicles to deliver 4,000 orders per day. These trucks are recognizable easily on the streets. Frozen breads and biscuits teams have about 20 vehicles to deliver 400 orders per day. Three trailers are being outsourced for the Mainland China and Hong Kong markets. As mentioned above, Garden does outsource through logistic companies in their delivery activities. Locally, they need to deliver their fresh breads every early morning to hundreds of retail outlets. They also need to deliver fresh buns to all McDonalds franchisees; deliver a range of fancy breads to airline caterers, hotels and restaurants. Internationally, they outsource transportation companies as well as freight forwarders for special orders such as wedding and birthday cakes. Not only that Garden wants to manufacture the best products, they also want to provide their best delivery service. Return activities: Garden guarantees its products are fresh and proper. They promise their retailers that they will replace any damaged or rotten items, that is if that happens. Garden has agreed with their retailers that they will pick up any expired items on their shelves. Assess how well the organization implements the supply chain management As mentioned right at the beginning of this report, Gardens major upstream suppliers are from the US, Canada, and Australia whereas their three biggest downstream suppliers in Hong Kong are supermarkets Wellcome, ParknShop and Mcdonalds. As far as this report is concerned, I would focus in the downstream supply chains; and before I go into how well Garden implements the supply chain management, I would like to introduce Gardens major downstream supply chains Wellcome, ParknShop and Mcdonalds. Wellcome Wellcome is Hong Kongs longest-established supermarket chain, they have an overall staff of 5,000 in more than 240 stores and serves more than 14 million customers every month. ParknShop ParknShop is one of the two largest supermarket chains in Hong Kong (the other is Wellcome Supermarket). ParknShop operates more than 260 outlets in Hong Kong, Macau, and Mainland China. ParknShop has more than 200 stores and 9,000 employees in Hong Kong. Mcdonalds McDonalds Corporation is one of the worlds largest chains of hamburger fast food restaurants, serving nearly 47 million customers daily. Most of their breads in Hong Kong are supplied by Garden. Although Garden does supply their products to airlines catering companies, hotels and restaurants, as well as supply chains such as 7 Eleven, Circle K and etc., I am not going to introduce these supply chains on a one on one basis. Basically these supply chains are owned by substantial and listed companies with well-trained management teams. Top management, as well as middle management personnel at Garden have very good business relationships with their supply chains. They have properly done legal contracts specifying all the details in supplies and payments. I have not been able to find any past news regarding any communication breakdowns between Garden and its supply chains. I have neither been able to find any past law suits about Garden suing any of its supply chains for non-payments, nor any company suing Garden for not delivering its responsibilities although there have been rumors that Garden has been finding it more and more difficult to get their payments on time during the past few years. Based on these findings, I believe Garden has been successful in its supply chains management activities. Suggest solutions/ways to improve the organization business; especially by improvements on supply chain management of the organization Supply Chain Management (SCM) is not created to suit for every company. It can succeed only with top management commitment and managers loyalty in executing those management strategies. Gardens management teams need to spend time in evaluating whether new SCM, inclusive of international networks, is suitable to be implemented into their company and how it could be successful. Garden bread has long history in Hong Kong that the fundamental target market should be the mass public served as the stable diet. With the increasing awareness of healthy eating, the variety of healthy consciousness products have been promoted like multi-grained, whole wheat, high calcium low fat breads. It is the general social trend and also serves as one of the marketing strategies that focus on the targeted middle-class, office-ladies and health consciousness customers. The relative advantage of Garden obviously is its long history and well-developed manufacturing factories, well-connected distribution channels, competitive retailing price and, of course, the well-known and long established brand name. On the other hand, these relative advantages might contribute some shortcomings in terms of the flexibility of market positioning and variety of products in response to the ever-changing and ever-increasing market force. Personally I am disappointed with Gardens decade-long use of coconut oil as an ingredient for their biscuits production. According to certain food magazines, too much consumption in coconut oil is bad for our health. Although all the reading material I found have been saying good things about Garden, nevertheless Garden is not a listed company, it is a privately owned company. They do not have to disclose any of their operation details to the public. Particularly, they do not have to disclose their financial position apart from to the Inland Revenue. My perception of Garden is that it is a very old style traditional company. Its top management includes family members of the founder. It is purely family business. Its image is not catching up with the young generation. Their product range is also conservative. It does not give any modern flare to attract those expats from the west. They focus on Asians so far, that means there is a huge expats market for them to develop. Garden reminds me of the Green, Yellow and White Arrow brands chewing gum company. The latter company has been too conservative and has not been innovative to catch up with the new entrants. Hence, Green White Arrow chewing gums have been losing market share. Until today, they have not been able to gain back what has been lost. The image of Garden should shift to focus more clearly on each market segment. For instance, Garden should develop a Gourmet production line which emphasis on the finest ingredients, the innovative design, for example in its packaging, and its advertisements. They could consider making more choice of breads, land cakes similar to those recipes from Italy and France, or from Europe at large. In order to shave off the old stable diet image, instead, the building up of the delicate and professional crafted food and to state that not only the five stars hotels can produce but Garden can also make and even better. The efforts to make sure managers do well in the SCM program and not treat it as another flavor-of-the-month include but not limited to the followings. Firstly, Garden has to ensure that the companys SCM strategies are specifically designed. Secondly, the SCM program need to meet their customers demands and reduces the companys costs. Thirdly, the management team must buy-in the program. Also, all the benefits included from the program such as customer responsiveness, more consistent on-time delivery; shorter order fulfillment lead times; reduced inventory costs; lower cost of purchased items; higher product quality; faster product innovation and etc. must be clearly explained to all the concerned managers so that they know the importance of the program. Garden must ensure that the staff concerned understand the objectives of the program, for example to better utilize the company resources and yet with higher product quality. Finally, if managers do well in implementing and executin g the program, the company should consider giving them incentive such as bonus or additional rewards other than their normal compensation. This will give them more motivation to continue to run the program. Garden has to do detailed surveys and researches to find out what are the products that their customers demand. They should listen to the voice of their customers. Their views and suggestions could in turn help the company to produce specifically the range of products the customers need. The company could also utilize their findings for meetings and discussions with their suppliers, both upstream and downstream and production managers to reduce the order processing time and inventories. The company would also be able to produce higher quality products with lower prices and less order processing time. In this way, the company would be more responsive to both their customers and suppliers. By doing the above, the company would be able to expand its market share from other competitors. Further possible improvements can be capitalized in the advances in technological and informational environment. These improvements have major implications for all industries, particularly logistics. If used effectively such advances may be a key source of competitive advantage. The technology listed below may become a competitive edge advantage for Garden in the future. Radio-frequency identification (RFID) not ready to implement? Radio-frequency identification (RFID) is the use of an object (typically referred to as an RFID tag) applied to or incorporated into a product, animal, or person for the purpose of identification and tracking using radio waves. Some tags can be read from several meters away and beyond the line of sight of the reader. It works like a barcode, but instead of having to be passed in front of a scanner for recognition, tiny transponders (known as tags or chips) send out radio signals. Each tag is small, robust and unique so any one item can be tracked individually throughout the supply chain. Logistics and transportation are major areas of implementation for RFID technology. For example, yard management, shipping and freight and distribution centers are some areas where RFID tracking technology is used. Transportation companies around the world value RFID technology due to its impact on the business value and efficiency. The new technology is currently seen as too expensive to put on individuals products, but large companies already use it to track shipping items. RFID trials have met with mixed customer reactions. As with many such technical advances the effects can be both positive and negative. RFID technology is currently unsophisticated and largely applied to logistical operations. Training of staff and informing all internal stakeholders as to how RFID technology works and can benefit the company, stating the impact on customers so that companies are able to improve their operations. Global Positioning System (GPS) The Global Positioning System (GPS) is a U.S. space-based global navigation satellite system. It provides reliable positioning, navigation, and timing services to worldwide users on a continuous basis in all weather, day and night, anywhere on or near the Earth which has an unobstructed view of four or more GPS satellites. GPS has become a mainstay of transportation systems worldwide, providing navigation for aviation, ground, and maritime operations. Installing GPS systems for delivery vehicles can increase the efficiency and effectiveness in delivering products. Even though transportation companies offer tracking and insurance services to their customers, there are still chances that the customers packages might be lost or stolen. Imagine a GPS chip attached to the delivery packages; it can then be tracked anytime. Adding this technology can boost the customers confidence about Garden. Conclusion Gardens supply chains are owned by substantial and listed companies with well-trained management teams. Garden has very good business relationships with their supply chains. Garden has been successful in its SCM activities. For further improvements, Garden should keep themselves abreast of the current important trends being developed in the business arena, for example electronic commerce has been widely used. Experienced users reveal that e-business reduces costs and time. It creates less conflict between suppliers and consumers. Garden must realize that very few industries are protected geographically; competition is getting more and more fierce. Gardens determination to change as the contents mentioned-above is critical for its advancement. With Gardens top management teams commitment, together with managers efforts, I believe that Gardens staff is more willingly to change and Garden has a good chance of success in improving its current SCM program. During the process of finding reading material for this exercise and thereafter digesting the material, I became more familiar with what

Tuesday, August 20, 2019

Is AIDS taking over the world? :: Free AIDS Essays

Is AIDS taking over the world? A disease is an abnormality of an animal or plant, caused by a pathogenic organism. Therefore, disease resistance is the ability to withstand the attack of these pathogens and remain virtually unaffected. The disease may be infectious (communicable), caused by invading organisms that live parasitically on or within the body. The disease causing organisms include viruses, some bacteria and certain other organisms that may be passed from person to person – e.g. Plasmodium that causes malaria. Other types of communicable disorders are fungal, bacterial and viral diseases. The alternative type of disease to the contagious sorts above, are non-communicable disorders, which are not infectious. These can be caused by unfavourable environmental conditions. Cancer, allergies, genetic diseases and mental disorders all fall into this category. AIDS is a viral infection, caused by an RNA retrovirus. A virus consists of a strand of nucleic acid (in this case RNA), wrapped in a capsid (a protein coat). The AIDS virus has an external envelope, made of lipid and protein. This envelope is derived from the cell membrane of the host cell in which the virus replicated. The virus contains reverse transcriptase enzyme. AIDS stands for Acquired Immune Deficiency Syndrome; meaning that one is able to catch it, it is a weakness in the body’s system that fights diseases, and is a group of health problems that makes up a disease. A virus called HIV (Human Immunodeficiency Virus) causes AIDS. If the body is effected, it will try to fight the infection. The immune system will produce antibodies, which are special molecules in the blood with the function to attack foreign bacteria or viruses. They attack antigens in a number of ways, by: making them clump together, neutralising the toxins released, reacting with the bacterial cells so as to ensure attachment to the phagocytes, and also damaging the cell wall using hydrogen peroxide.7 The HIV virus is passed from one person to another via blood-to-blood or sexual contact. In addition, infected pregnant women can pass HIV to their babies during pregnancy or delivery, as well as through breast-feeding. The virus is transmitted in body fluids: blood, semen, vaginal fluid, breast milk and other blood containing fluids have all been proven to carry spread the virus. By killing or impairing cells of the immune system, HIV progressively destroys the body’s ability to fight infections and certain cancers.

Monday, August 19, 2019

Human Life :: essays research papers

The beliefs and views of modern society are hypocritical and unjust. By the time an individual matures from a young child to an adult, they have been taught an uncountable number of life lessons. One of the outstanding lessons that each and every person has learned is that killing another human being is wrong. This is perhaps the first recognizable lesson on the value of human life. Most children know that killing is against the law and learn religiously that it goes against all religious morals and beliefs, yet society is bombarded by violence everyday in the media and in real life. Today, the value of human life can be questioned, especially that of the young. Through numerous examples of child murder and abortion it is rather obvious that the lives of the unborn or newly born are not valued to the degree that they should be. In most cases, the young are not recognized as "people" and are robbed of their human rights and freedoms. Young lives, both born and unborn, are s een as more of a commodity these days, than as precious, magical miracles. In the media today there are ridiculous numbers of reports pertaining to accidents, shootings and robberies-these are just a few examples of unjust acts that are occurring everyday. There is also a shocking amount of coverage about parents accidentally, or on the other hand, brutally murdering their kids. Parents are supposed to be loving and supporting caregivers, they have a great influence over everything a child can possibly say or do. It is hard to believe that some parents would actually take their children’s lives into their hands. Recently in the news there have been accounts of a mother poisoning her son to a father taking a knife and slashing his son’s throat. These are all cases where the parent in charge has taken advantage of their control. Each helpless child is defenseless in these situations. In many cases, children have become victims of a parent’s mental instability. In one case a mother claims to have been "suffering form delusions about h ell when she took the life of her twenty month old child." In the end this woman was found not criminally responsible because "she had apparently been suffering from psychosis the day of the drowning." She was then committed to a psychiatric hospital. This seems to be common place today, and there is no justice done for the young slain victims.

Sunday, August 18, 2019

Fascism in Germany :: essays research papers

During the 1920's and early 1930's, Germany was unstable socially economically and politically. The government was very often in a state of confusion. The population was disappointed and scared, as the Great Wall Street stock market crash of 1923 pushed the economy to a collapse before the people’s eyes. These unfavorable events made a nation in a state of insecurity, while fed up, the people looked for a rescuer. This came in the form of fascism, an ideology in which the individual is controlled by a supreme state under the control of one extreme dictator. The leader to direct the people of Germany out of all the problems and misfortunes was Adolf Hitler, a ruthless fascist dominator. With him, the Nazy party set a dominant force to utilize their propaganda on this puzzled nation and to win the hearts of the people by manipulating their minds. Adolf Hitler was the undisputed leader of the Nazi Party. Much of Hitler's success during his reach to higher power in Germany was due to his powerful and dominating personality. A master spokesman, Hitler was a charismatic speaker, that delivered his speeches passionately and dynamic that the crowds would be driven wild with enthusiasm of the ideas he preached. Hitler's plans made hazy promises while avoiding the real facts. Very often he was doing sp by using simple catch phrases, repeated over and over. Hitler's dominance and strict nature was a much-needed change for Germany after the ditches it has been through. All of the Nazi government’s actions were for the purpose of destroying the believed sickness of the old Germany and creating a new society. The government abolished democratic freedoms and institutions. In their place the government created an authoritarian state. The Nazis encouraged German culture and tried to ensure that all Germans were physically and mentally fit to an Aryan ideal. In order to achieve these goals, the Nazi regime despised books and paintings that were not ideal to Germany, cleaned physically and mentally disabled people, and enslaved and murdered millions of people who were considered enemies of the state. The emblem of Nazism, the swastika, symbolized this type of rebirth and destruction. German propaganda identified the swastika with the rising sun and with rebirth because the bars of the symbol suggest perpetual rotation. To its innumerable victims, however, the swastika came to signify cruelty, death, and terror. Fascism had two appearances that made it so destructive and barbaric once in power.

Saturday, August 17, 2019

Benford’s Law Essay

Benford’s law, aka first-digit law, states that in lists of numbers of naturally occurring data, the leading digit is distributed in a specific, non-uniform way. In number sequences, most people assume that in a string of numbers sampled randomly all nine numbers would be equally probable for the leading digit. Benford’s Law states otherwise. He found that the number 1 will appear first about 30% of the time and the number 9 will only appear first around 4.5%. Naturally occurring can be anything from check amounts or stock prices to lengths of rivers. Benford’s law is both scale invariant and base invariant. If something is scale invariant that means if you multiplied every number in the list by the same constant, it does not significantly change the distribution. For example, it does not matter whether the numbers are based on the dollar prices of stocks or their prices in Yen or Euros. Mathematicians have found that the larger and more varied the sampling of numbers from different data sets, the more closely the distribution of numbers approaches Benford’s Law. Benford’s Law does have limitations. Benford’s Law does not apply to uniform or non-naturally occurring data sets. Examples of non-naturally occurring data sets are made up of pre-assigned numbers like zip codes or UPC numbers. Benford’s law can only be applied to data that are distributed across multiple orders of magnitude. Moreover, if there is any cut-off which excludes a portion of the underlying data above a maximum value or below a minimum value, then the law will not apply. Benford’s law has many applications. Several countries, states, large corporations and accounting firms use detection software based on Benford’s Law. Benford’s Law is used in the accounting profession to detect fraud. It can be a powerful and simple tool for detecting frauds, embezzlers, tax evaders, inaccurate accounting and computer glitches. Dr. Mark Nigrini used Benford’s Law to test the first digit in approximately 170,000 IRS model files. Dr. Nigrini found that these lines follow Benford’s Law very closely. He then used Benford’s Law on fraudulent data taken from King’s County, New York District Attorney’s Office. The fraudulent data consisted of cash disbursements and payrolls, none of which followed Benford’s Law. In general, Dr. Nigrini found that fraudulent or concocted data have far less numbers beginning with 1 and far more numbers beginning with 6 than true data do.

Friday, August 16, 2019

Problem at My College

Kiet Bui Mrs. Muench ESL 312 Main Problems in SJCC Who among us knows that education is very important for every person, it is the social platform to help grow. But there are a few that need to improve education is the quality of teaching and facilities, now has one of the college like SJCC even though the quality of teaching is quite good but there are a few things to fix. First at all, the library is where the necessary information that every college student in your life to come.But currently, the library is where students do not want to visit, because of books for students to borrow, so low that the number of students is too crowded, but the college does not application the needs for students that is one very serious problem for schools to meet the needs, combined with publishers buy books to support students' knowledge, open e-book library, enriched for the college library. Second, the majority of students in the SJCC complained that the school's parking lot is too small, and it makes them no place for parking, often what you are going to SJCC soon they had plenty of space for parking. Similar essay: MonashCollegeMoodleFor some people home away from being late to send the car out of college, it's very dangerous because parking outside the school is not safe and it will affect the focus on student learning. To solution this situation the college should expand parking for students even if the area does not allow the school campus to hire one parking lot near the school for students to help alleviate this situation. Finally, the SJCC cafeteria is a place to study the break of the students.It contributed an important part for the current college but the SJCC cafeteria is crowded places of the students because the cafeteria was built long time ago and very small, does not satisfy the needs of students in SJCC. College needs to focus attention to the rebuilding or add one more in the school cafeteria equipment and invest more modern infrastructure and create conditions for students to unwind in this case. We had so many reasons to mention the need to overcome the problem s in the world but the remedy depends on each of us trying to fix it. Take for advanced education and growing because it is the key to lead us to success.

Thursday, August 15, 2019

Effective Leadership of the Registered Nurse in Home Care Essay

It is difficult to define what makes an â€Å"effective† leadership in home care, but most of people would be able to distinguish between effective and weak leadership. Leading is associated with ‘leading the way’. Professionals who can see a way forward and can explain this to nurses and enthuse them to follow that path are often considered to be demonstrating leadership. In the language often used to describe leadership in home care this interprets as people who both have vision and are able to communicate the vision to nurses and to motivate them into taking action. Leadership is important in the initiatives intended to develop and improve home care services. This type of leadership is essential in effective management of home care. Effective leadership and team working Leadership is essentially about relationships with staff. One can’t be a leader unless employees are prepared to go alongside or to follow one’s lead. Creating a good team is not a one-off activity that can be achieved through an ‘away day’, although this also can be a useful mechanism. It is a continuing process that should to be continually worked at. The team may be very diverse in knowledge, skills and experience. Effective leadership in a multi-disciplinary context can be hindered by lack of understanding of each other’s roles (Kadushin 67). Therefore, the effective leader must ensure that there is opportunity and encouragement to explore the differences rather than leaving them partially recognized and potentially damaging. Leadership style There is a fairly wide unanimity that there is no one right way to be an effective leader in home care (Zarit 34). As every situation is different, leaders often have to be flexible in choosing what style to adopt. Leaders should be able to balance the needs of the individuals, the staff and the task. Style is often considered as a continuum of possibilities between the opposing approaches of being very directive or consultative to the point of delegating decisions. A very directive style, for example, would be to tell a nurse exactly what to do without discussing anything. The opposite would be a delegating style. Here the leader hands over most, if not all, of the decision making. There are dangers in both of these styles. Therefore, effective leader will adopt a mixture of directive and consultative styles according to the situation and the people and tasks involved. Some of the approaches that effective leader can take come between a directive style and complete delegation. These are the following (Austin 90): ââ€"   selling – the leader explains his or her decision to staff and overcome any objections; ââ€"   shaping – the leader takes the key decisions and then involve staff in shaping how to implement decisions; ââ€"   consulting – the leader invites comment and ideas and considers these in coming to key decisions; ââ€"   selective delegation – the leader delegates decisions within a framework that defines the boundaries of the delegated authority. The leader also ensures that the person to whom he or she has delegated has the training and support to carry out the role. If nurses are frightened of being blamed if mistakes are made it is important for leader to ensure that individuals are not put at risk. The further the leader comes down this list of approaches, the more freedom the leader is perceived to be offering staff. Staffs often want to have some freedom. This is in case, if they are well prepared for the responsibilities that involvement and delegation bring. It is important, however, for the leader to be aware of the expectations in any environment and to use appropriate styles that will work for the employees. Power in effective leadership Leader with power can get things done and can stop things from happening. The use of power on staff can cause misery and fear or give the confidence of approval and protection. Effective leaders are often thought to be powerful people whose power on staff gives the confidence of approval and protection. Power of leadership is an energy that can be used in different ways in home care according to the source from which the power is derived. Effective leader needs some power to lead or manage staff because nurses who are to carry out the tasks and activities need to be empowered to do it. However, it is often more effective to be able to work influentially within an environment where many nurses hold power. Leadership roles The very important early stages involve developing the vision of the tasks in a way that encourages nurses to see its value (Austin 67). This vision has to be communicated to nurses. Then it has to be turned into a set of plans that provide the strategy through which the tasks will be accomplished. The effective leader then has to help everyone to maintain progress towards achieving successful outcomes. This is often connected with being a lighthouse and providing the beam of light that directs the nurses. The role of the effective leader is often described as being connected with vision and values and the role of the manager as ensuring effective and efficient actions. The role of the effective leader can be seen as to develop, communicate and maintain the vision. The leader motivates everyone to progress in the right direction and ensures that the strategy is enacted with plans, activities and tasks. Most projects, particularly those in home care settings, include complex settings having many different views and expectations. In such settings it is always difficult to take action because nurses will be interested, concerned or vulnerable. Therefore, the leader will need negotiating and teaching skills. Conclusion Effective leaders in home care have to go backwards through the stages of creating a successful team many times before things run smoothly. Life is never as simple as models and styles might suggest. Leaders in teams can help nurses to understand what is happening and often can facilitate productive discussions when storming seems to be distracting the tasks. If emphasis is placed on the value and importance of achieving the goals successfully, discussions must be kept focused about how to progress. It is usually helpful to ensure that every nurse is involved in discussions about working practice because if they are not, there will be a feeling of exclusion and maybe fear of blame. Effective leaders within the team contribute to ensuring that the common commitment to achieving the good results.

Bill Rights

The Theory that the Fourteenth Amendment incorporates the Bill of Rights established the foundation for the Warren Court’s criminal procedure revolution. The U. S. Supreme Court has incorporated many of the protections and prohibitions in the Bill of Rights. These protections are available to criminal offenders. In this paper, I will discuss which protections do not apply to the states. And the differences between the two laws: procedural and substantive. As you continue on reading, you know about, which protection is considered procedural and substantive.The protection against â€Å"ex post facto† laws means that the State cannot pass a law after a person has committed a crime and then prosecute the person for the first crime. You can only be prosecuted under the laws that in effect at the time of the crime. The protection against â€Å"Bills of attainder† prevents the State from passing a law meant to punish a certain person without judicial process. The Fourth Amendment provides general protection against arbitrary search and seizure of person(s) and property. However, there are many exceptions to the Fourth Amendment that includes a warrant.It still, does not provide broad protection of the general public from inappropriate police conduct. The Fifth Amendment provides a handful amount of protection. The protection against â€Å"double jeopardy† (which means being tried more than once for the same offense) comes from this amendment. The right to remain silent came from a defendant’s Fifth Amendment right not to be compelled to be witness against himself. This Amendment provides a broad right to due process of law. The most important Amendment is the Sixth.This Amendment gives criminal defendants the right to assistance of counsel, the right to compel witnesses to appear at trial, the right to cross-examine witnesses at trial, the right to trial by jury, and the right to be informed of the nature of charges that have been fi led against them. The right to speedy a trial allows the defendant’s trial to be waived and prevents the state from incarcerating a defendant. Procedural law comprises the set of rules that govern the proceedings of the court in criminal lawsuits as well as civil and administrative proceedings.The court needs to conform to standards setup by procedural law, during proceedings. These rules ensure fair practice and consistency in the â€Å"due process†. Substantive law is a statutory law that deals with the legal relationship between people or the people and the state. Therefore, substantive law defines the rights and duties of the people, but procedural law lays down the rules with the help of which they are enforced (Procedural Law vs. Substantive Law, 2013). Procedural law is exactly what the name implies. It sets out the procedure for how a criminal case would proceed.Every state has their own set of procedures which is usually written in a set of rules called a â₠¬Å"code of criminal procedure†. Substantive law deals with the â€Å"substance† of your charges. Every charge is comprised of elements. Elements are the specific acts needed to complete a crime. This law requires that the prosecutor prove every element of the crime in order for someone to be convicted of the crime. I believe that the Fourth Amendment is procedural because it takes procedures to be able to search and seizure a person(s) and their property.You just can’t go in and search with a reason and a warrant. To obtain a warrant you have to have a reason and steps to receive it. The Fifth Amendment is substantive because it deals with the structure and facts of the case. It defines the rights and duties of the defendant. The Sixth Amendment has the most procedural rights. It enable the right to a speedy a trial, impartial jury, informed of nature and cause of accusation, confront opposing witnesses compulsory process for obtaining favorable witnesses and rig ht to counsel. In conclusion, the U. S.Supreme Court has, through the due process clause of the 14th Amendment, incorporated many of the protections and prohibitions contains in the Bill of Rights. While reading this paper, you now know the protections that are available to criminal offenders through the bill of rights that do not currently apply to the states. You also read about the differences between procedural and substantive protections for the criminal offenders in the Bill of Rights. Included in this paper, you read about which protections were procedural and substantive in the Bill of Rights.

Wednesday, August 14, 2019

Payroll system Essay

INTRODUCTION Information Technology is the study, design, development, implementation and support management of information system. It helps to produce, manipulate, store, communicate and/or disseminate information. We used the term information technology or IT to refer to an entire industry. In actuality, information technology is the use of computers and software to manage information. In some companies, this is referred to as Management Information Services (or MIS) or simply as Information Services (or IS). The information technology department of a large company could be responsible for storing, protecting processing, transmitting and retrieving the information as necessary. Nowadays all establishment are becoming modernized, they use modern technologies to make their transaction fast, easy and accurate in order to avoid waste of time and for the sake of safety and security. It also helps human to solve and understand complex problem and analysis such as computational need of human. Implementing such kind of payroll system make their transactions easy and accurate and to secure their files and data. It will be time consuming to the administrator to locate such file in order to provide the teachers request. And by doing so the administrator can easily compute the salary of a teacher and deduct the necessary taxes through their computers. It would going to be efficient for an establishment will going to consume workers just to manage the system. Only such that the teacher should used his/her valid ID to enter on school and for requesting area he/she only needs to present the teacher id to process his/her request and all the data transactions will be going to save into the administrator account. By proposing this kind of system might can do help into a certain said school to manage their payroll system in a fast, easy, efficient ways. Hoping that it would help a lot to the management to easily control their system and performed it excellently through the cooperation of their employee and staffs. OBJECTIVES Computers have the great impact on the profession of accounting. With the rapid growth of technology today, there is no doubt that computer will become a common asset in all profession. As computer technology changes at such fast phase, many businesses sectors try to cope up by upgrading computer system constantly in order to stay competitive. The multi-function ability of technology for its advance system is also an important factor for a company to use software. Payroll Management System by using input device such as computer to store data is one of the software that the professional is develop, the system is good for its specialty in the fields of accounting, It is easy to use and effective and efficient in organizing and calculating the salary transactions. While in manual system payroll are difficult and hard-work, you need more time in order to make your school payroll computations accurately, manageable and reliable to your employees. In addition, in manual computation we cannot say that, there are no human errors in computing the payroll, same in computerization process, but similar to the manual process. And because of the bulkiness of the school employee that needs to pay for their services, the school needs more time to calculate and to reconcile their payroll. In order to solution this problem, they should developed the alternative solutions using the advance technology, by merging the software and hardware technology. It is a Computerized Payroll System. The system will give a big relief to the employee and employers as well, to minimized their time consuming for inputting information and computations to the payroll process. PROJECT CONTEXT Technology pretty much touches all of our lives in some way and hence technology news is a vital resource that can keep us up to date with developments and ways in which the world will be changing. For instance, the onset of digital television is something that will affect most people; news stories that inform us of the dates for the switch over are vital so the average member of public can understand when their analogue signal will be turned off. In the same way, news of technologies that may make our cars safer and more efficient is important to all those who drive on our roads. Today’s world is full of pieces of technology that we take for granted, the microchip has truly revolutionized the way in which we live and do business. The world we see would not be recognizable to people of a few generations ago and nowhere is this truism greater than in the world of computing. Hence it is important to stay up to date with technology news; while many may think that this type of news is purely for geeks it is clear that all of us should have at least a passing interest in news of technological developments. The phenomena is only set to continue, as computers become more powerful and have greater and greater applications it will not be long that we will plan our lives around the computer. This is not an attempt to act as a harbinger of doom, it is just theorizing on ways in which technology will impact upon the human race. Computers are used in every industry and type of business today. They come in many different forms and new uses are being developed constantly. STATEMENT OF THE PROBLEM Our task is to creation a new payroll system. The old system is outdated and no longer adequately manages the payroll process and the entry of employee time card information. Therefore, manual intervention is required to process the payroll. In addition to the preexisting category of salaried employee, which the current payroll process does support, our organization now accommodates two new types of employees: those employees working on commission, and those employees working on an hourly basis. The current payroll process doesn’t support these two new employee types, which are described in detail later in this problem statement. In addition to accommodating all employee types, as well as ensuring that our system can accommodate newly created categories of employees in the future, the system must also allow each of these employees to save his or her data information or daily time record through presenting his/her valid ID, or any valid data that support his/her request. The Administrator is the only assign person who is capable to have an account and to access in order to save and retrieve such kind of teachers list of data’s being given . The payroll process can process only â€Å"signed† time cards, which are those time cards that the employee has identified as accurate. Overall, the system will store information about the approximately 2,000 schoolteacher employees. The payroll process must run on the fifteenth and last day of each month at 12:00 A.M. Eventually, the system must enable employees to maintain their direct request information via the system as well. However, this feature is beyond the scope of the initial release. If we basically compare to the manual process and computerized process. The administrator consumes a lot of time in calculating each employee’s Salary and recoding as well. It took several hours to finish a manual calculation for the Employee’s salary. It also consumes a lot of time to search for their names one by one and it’s not well organized. After a manual calculation has been done, the user still has to encode it for a record. The computation that have been made is also need to be written on a brown envelop together with their cash pay. While in computerized payroll system process the administrator will save a lot of time with less effort in calculating each employee’s Salary and recoding as well. FEASIBILITY FACTORS In the field of computer and technology, there always an option to automate things likes payroll system. But of course, A feasibility study should be conducted in order to see the benefits of computerized payroll system over manual payroll system as well as other alternatives. At first, you should study the organizational systems such as the users, policies, functions and objectives. Consider also the problems existing over the present systems like redundancies, inconsistencies and slow services. Also, know the constraints such as the nonfunctional requirement. After analyzing the present or current system, possible alternatives should be presented. Sticking to the current or present system is always an alternative. Advantages and disadvantages of each alternative should be discussed. In addition, the computation of payback analysis, net present value analysis, and return on investment analysis should be included in your feasibility study. If there is a feasibility study, the best alternative is to be preferred by the management because there a chance of comparing alternative. Feasibility study will determine the best solution to the problems. After all, feasibility study is written to assess each alternative and come out of the best alternative that will benefit the intended people involved in this study. This project proposal is conducted in order to give and see the benefit of computerized payroll system over manual payroll system as well as other alternatives. In manual payroll system accounting has a hard time to do all things such kind of work like saving all the data files of their school teacher employee and do such kind of mathematical computation to calculate the salary of the teachers wages and taxes deduction. Having a hard time to locate such requested files to processed. That’s why we do proposed this kind of system to letting their realize that there is such a possible way to make their works faster and completely done . The only main advantage of this system is that they can process data and compute salary more than a manual form can do. But also we cannot say that this proposed system is such a perfect idea theres also a disadvantage on it. Using a computerized payroll system comes with its own set of problems, such as the need to protect against data loss through power failure or viruses, and the danger of hackers stealing data. Computer fraud is also a concern, and you need to instigate a system of controls for who has access to the information, particularly teacher information. If there is a security breach and data is stolen, management can be held personally liable for the loss of data. You also need to make sure that the data has been correctly entered into the system, as a mistake in data entry can throw off a whole set of data. A payroll system involves everything that has to do with the payment of employees and the filing of employment taxes. This includes keeping track of hours, calculati ng wages, withholding taxes and other deductions, printing and delivering checks and paying employment taxes to the government. SIGNIFICANCE OF THE STUDY Speed in processing payroll system will have a faster performance by means of decreasing the manual input areas. Mathematical errors will be prevented by automatic computations that the proposed, system will provide and you may not have to worry about having financial or legal trouble. Do the salary computation/transaction with the deduction of taxes through computerized system for fast processing. Tallying of time cards will be done automatically by only presenting /tapping his/her valid teacher ID to the accounting department . In the proposed system the administrator is the one responsible in computing that the time the employee worked. The proposed system will record all data in all reports at the same time so you can make sure they are consistent and it also saves time. Employers will never have to spend much time in keeping up to date with taxes and deductions because the system will be designed updated to such deductions. Storage of files will be safe and secured for which only the administrator has the only have the privileged and also not easily be accessed. Easy to manage and handle by a certain person , doing such work like saving, retrieving and computing faster. The teacher can access their data files but only just to view it to make them updated regarding with their salary transaction. REVIEW OF RELATED LITERATURE In less than a generation, computer technology has revolutionized business all over the world. This has brought about changes in the area of business, finance, industry, government, agriculture, education, health care, sports and even on our personal lives. Today, computers do much of the works. Data collection continues to become easier and easier, data processing is getting faster and faster, mathematical calculations continue to be performed with increased precision and information is being provided to users in generally more useful forms. Such that was made possible through the use of electronic files and database. This chapter presents some of the previous related works relevant to the understanding of the problem. In order to gather information, We used books, thesis and encyclopedia. The wide spread development of digital technology also results to parallel advance in software, which allows this technology to be used by persons other than computer experts. The database has become a central organized framework for information system, taking advantage of the concept of data independence that allows sharing among diverse system – organized collection of data maintained and used with the aid of management information system (mis). It is a state of the art information system process and retrieve information ever faster, they are more robust in terms of the volume of data that they can process and in terms of reliability; and their performance is more cost-effective. BUTUAN CITY SCHOOL OF ARTS AND TRADES PAYROLL SYSTEM A Documentation Presented to the Computer Studies Program Father Saturnino Urios University Butuan City In Partial Fulfillment of the Requirements for the Subject SYSTEM ANALYSIS AND DESIGN IT 304 By: Rheman Tidalgo Analyn Rivera Ailyn Son September 19, 2013 DEDICATION This project proposal is dedicated to the BCSAT School Department And to the Teachers Faculty Staff Accounting Department TABLE OF CONTENTS Page TITLE PAGE i INTRODUCTION ii OBJECTIVES iii ACKNOWLEDGMENT iv DEDICATION x ABSTRACT xi LIST OF TABLES xii CHAPTER 1. PROJECT CONTEXT Background of the Study 1 Review and Literature 1 2. SIGNIFICANCE OF THE STUDY 3. STATEMENT OF THE PROBLEM 4. FEASIBILITY FACTORS