Charter Accounting Essay Example for Free

Charter Accounting EssayMr John Potts is a charter accountant who owns his own hard. Potts works in all fields associated with business and finance in the private sphere. He also employs workers to work in his firm assisting him in all aspects of his work. His office is just a pentad minute drive from his bear which is an reinforcement as he faecal matter go to and from his tin when necessary. He usually works from 9am to 7pm however, these hours atomic number 18 flexible. Mr Potts has a choice of working at his office or working at home.The activities he does include maintaining news report records and preparing accounts and management selective information for small businesses (accountancy) advising clients on business transactions, such as mergers and acquisitions (corporate finance) advising clients who are in financial difficulty to help them turn the business round or to handle the disposal of the business (corporate reco real/insolvency) detecting and preventin g fraud (forensic accounting) and oftentimes other activities. In order for Mr Potts to be qualified to complete his tasks, he uses some technologies which assist him with his work life, social life and personal life.Technology 1 CCTVClosed Circuit Television (CCTV) is the use of video cameras to transmit signals to a certain place so an area is fully monitored for safety of others and crime. The most measurable effect of CCTV is not on crime prevention, but on staining and prosecution. Several notable murder cases have been solved with the use of CCTV evidence, making the environment a safer place for the public.CCTV Work Related UseJohn Potts has some(prenominal) CCTV cameras around his workplace. The signal is sent to galore(postnominal) monitors in his office and his study at home. This is so he back monitor outside activities and keep an mall out for any crimes that whitethorn occur. When Potts is not able to attend his office, he is still able to entranceway the imag es from his study at home. Using the images, he can contact his security guards to check a specific area in his building.The advantages of having installed cctv cameras is that he can see what is going on around his building, therefore he does not have to be everywhere at all times. other advantage is that he can access the images from home when he is unable to go to his office. This technology also has some disadvantages. One of these is that he will occasionally get worried of any crimes near his building which forces him to constantly check his monitors. This whitethorn be interfering with his social life as he would be too worried about his workplace. Another advantage is that the signals may not be received all the time due to incomplete installation of the cameras. This technology has meliorated the working style of Mr Potts as he is able to keep an middle out for any unusual events taking part around his building.Technology 2 Personal Digital adjunct (HP iPAQ cc Enterpri se Handheld)The HP iPAQ 200 Enterprise Handheld (PDA) has many features which aids many businessmen. First of all, the PDA has a 4 inch touch screen display and has a chichi design making it a great deployment platform for enterprise applications. Secondly, utilise the integrated 802.11b/g wireless networking, Mr Potts is able to connect to the Internet and access his email.He is also able to connect Bluetooth peripheral such as headsets or keyboards. He is also able to use applications like Word, PowerPoint and Excel Word, PowerPoint and Excel on his PDA victimisation Microsoft baron Mobile. Also, Mr Potts is able to store his business-critical information with high-capacity SDIO and Compact Flash. The advantages of this bend are that its very ideal for businessmen as it is like five catchs in one. Having many uses, the PDA benefits mostly businessmen who need access to the computer while on the move. A disadvantage of this device is that it is an ideal accompaniment that is of interest to many muggers in the world today putting you in danger due to being in possession of this device.Personal Digital Assistant Personal UseMr Potts is always on the move, around the city and very often he travels abroad for caper purposes. When he is waiting for his flight, he does not need to carry his laptop with him all the time as his HP iPAQ 200 Enterprise Handheld (PDA) is an equivalent to his laptop. He is able to connect to the mesh using Wifi which allows him to browse the profit to entertain herself by listening to music and watching videos. The advantages of this device are that it is more ideal as it is much smaller. He is still able to access his emails and many documents without the need of carrying a laptop. A disadvantage of this device is that he will need to extend his warehousing capacity constantly as he uploads a lot of information to his device which helps him with his job. Another disadvantage of this device is that he has to be very minute as the device is very fragile the screen can be cracked. Also he is in danger of having his personal information known if he is not careful with his device.Personal Digital Assistant Social UseDue to the wireless technology, Mr Potts can connect to the internet and use his email acknowledgment to sign into Windows detain Messenger and chat to his friends. His device works exactly like a computer as he often sends, to his family, many photographs of celebrated landmarks that he took while he was abroad. Other than this, Mr Potts uses his PDA mostly for work related activities.Personal Digital Assistant Work Related UseWhen it comes to Mr Pottss job related activities, his PDA is the ideal device. While he is outdoor(a) abroad, his personal secretary sends him copies of documents by email. He later retrieves these documents from his PDA. He very often machinates many spreadsheets on his laptop. This is also possible to do on his PDA which he does. His PDA can also create word doc uments which is very beneficial to him as he doesnt need to go to his computer at all times or carry a laptop when he can carry a palm sized device which enables him to do everything that he can do on his laptop. But unfortunately, Mr Potts is required to expand his memory as the capacity may not be enough after having many documents on his PDA. When Mr Potts has access to his computer, he usually sends documents that he believes that he will need later to herself by email. He has sent almost all important files to herself by email.This is done so he can access and download them onto his PDA when he is away from home or access to a computer. Mr Pottss PDA consists of important details of his clients, individual clients and business clients, such as mobilize numbers, addresses etc. If he did not have this device however, he would have had to carry a small notepad, writing in the details every time. This wastes paper and time as he has to search for a clients details. This device is ideal to store information like this on it as he can restlessly find someones details by entering a few letters of their name. The PDA will then narrow down the search until Mr Potts can view the details. A disadvantage of having a PDA in possession is that he has to sorb it almost everywhere with him as it contains relevant information. He has to be very careful with his valuable device as it may contain occult information which can be accessed by anyone if he loses or misplaces his device.Technology 3 Mobile Phone (Nokia N95)Another device used by Mr Potts is his mobile phone, Nokia N95. The Nokia N95 is a smart phone with many unbelievable features. First of all, the multimedia abilities. The N95 has an outstanding music player that supports MP3, WMA, RealAudio, SP-MIDI, AAC+, eAAC+, MIDI, AMR, M4A and veritable Tones. Next is the Internet. The N95 has built in Wi-fi which can be used to gain access to the internet. The web browser displays the webpage in full whereas other phones display modify versions of the webpage. Another feature of this smart phone is the integrated GPS. Below the 0 key on the N95s keypad is an integrated GPS receiver. The phone is shipped with navigation software and maps are free to download over the internet.Mobile Phone Personal UseMr Potts is really into his music. He listens to his mp3 tracks via the music player on his Nokia N95 which supports the formats mentioned above. He also uses his phone to entertain herself by watching many videos at DVD like quality on the 2.6 inch screen. Another feature on this phone widely used by Mr Potts is the 5 mega pixel camera located at the back of the device. With this, he is able to capture great pictures at amazing quality. An advantage of this is that when he is away and inevitably to soak up photos, he does not need to take another device, a camera instead he can take his phone which enables him to take many pictures at an equivalent quality of his own camera. The smart phone also has a Flash Player. With this software in the phone, Mr Potts is able to put many games onto his phone which will keep him busy entertaining herself for a long time.Mobile Phone Social UseAs he is often out and about he is not seen at home for many hours. While he is on his lunch break, Mr Potts uses his time to make quick phone calls home to chat to his wife and his son. An advantage of this device is that when Mr Potts has not got his laptop or PDA, he is still able to talk to his friends over Windows Live Messenger by connecting to the mobile internet. Another advantage is that he saves a lot of coins as with his phone, he has many free minutes which allows him to make many calls whereas if he was not in possession of a mobile phone, he would have had to carry coins around with him to use a payphone. A disadvantage of this device however is that this can increase his phone bill.Mobile Phone Work Related UseMr Potts is a very busy man, always working. He needs to make many phone calls, which is part of his day to day life, spending many hours on the phone to his clients. Without his N95 it is almost impossible for Mr Potts to go to work as he receives many phone calls often concerning his job. If he is ever in a situation where he has forgotten his laptop or PDA and cannot access his email account to download files, he is still able to do so with his phone by connecting to the mobile internet. He can also make quick notes on his phone which remind him what he needs to do and when he needs to complete specific tasks by if he has forgotten to take his PDA with him.Technology 4 Microsoft delegacy Excel 2007Microsoft Office Excel 2007 is an influential software used to produce and format spreadsheets and to analyze and distribute information to make more informed decisions. This new software has many features which include? Chart Formatting tools which help create and format professional-looking charts with greater ease using fewer clicks.? Support for PDF and XML Paper Specification (XPS) file formats helps convert spreadsheets into a fixed file format for easier sharing.? Report management features help protect confidential business information while ensuring people can view the data they need.? Chart Formatting tools help you create and format professional-looking charts with greater ease using fewer clicks.Microsoft Office Excel 2007 Personal UseMr Potts records his day to day spending on a spreadsheet using Microsoft Office Excel 2007 to calculate a budget for his family to spend so he can cut down costs for unnecessary things. He first records the amount spent for a check of months. He then calculates and produces a budget and attempts to stick to that budget for a couple of months. He then records this and then compares both spreadsheets and sees where the unnecessary spending has occurred.Microsoft Office Excel 2007 Social UseDuring his breakfast, Mr Potts spends his time doing many crossword puzzle puzzles and also do es these puzzles in his spare time. He expands his interest by making his own crossword puzzles on Excel. He then sends them to his friends making them spend their spare time completing the puzzles and requesting them to send back reviews via email so he can improve his work. Also, Mr Davison buys and sells many shares on the stock market and keeps tracks with his data by recording his information onto a spreadsheet.Mr Potts has an interest in gaming and creates many games using excel. along with the crossword puzzles, he sends it off to his friends and again receives many reviews which suggest ideas which may lead to him improving the games and enhancing gaming experience. As mentioned previously, Mr Potts sends documents to herself to his email so he can access them later. These documents also include the crossword puzzles and games. He plays them on his laptop while on his lunch break. Whenever he does not have access to his laptop, he plays the game with his friends on his PDA. The game opens up as a spreadsheet file which is supported by his HP iPAQ 200 Enterprise Handheld as it has Microsoft Office Mobile.Microsoft Office Excel 2007 Work Related UseMr Potts produces spreadsheets for many of his clients (individuals and businesses) advising them on appraise planning within current legislation to enable them to minimise their tax liability and he also calculates clients tax liabilities. Some of the activities that Mr Potts practices that may use Microsoft Office Excel 2007 are? Producing reports and recommendations following internal audits or public sector value for money audits. ? Preparing financial statements, including monthly and annual accounts.? Preparing financial management reports, including financial planning and forecasting.? Advising on tax and treasury issues and many other tasks.To perform activities using Microsoft Office Excel 2007, Mr Potts needs access to his computer. He produces these files on his computer at home or at his office. Mr Potts produces spreadsheets with the company of his client to can him with any certain information. This is done by inviting his client to his office and working at his computer or he meets up with his client at their house and works on his laptop.As mentioned before, Mr Potts sends important files to herself by email so he can access them later. When he is free, he often spends time ending off his spreadsheets. Occasionally, as he is on the move he does not take his laptop, however he is still able to complete his tasks by connecting to the internet by the integrated wireless technology on his HP iPAQ 200 Enterprise Handheld and accessing the files from his email account and downloading them onto his PDA. He is able to complete this spreadsheet as his PDA has the Excel application provided by Microsoft Office Mobile.In conclusion, I suppose that without the help from the above technologies and other technologies, Mr John Potts will find it very difficult to complete his day t o day life. As mentioned previously, he is not able to perform many tasks without the aid of the above technologies. For example, without the help of his PDA Mr Potts cannot well access his clients personal details. Also, without his computer/laptop he is not able to complete any other tasks. Due to the aid provided by these technologies, Mr Potts has been able to unwrap his personal, social, and work life.

In the Time of the Butterflies Essay Example for Free

In the Time of the Butterflies EssayCourage is valued among the characters, and they display it in varying amounts. Among both the childs Minerva shows the roughly toleratery. First she starts off by wanting to be a uprightnessyer and she is non afraid of speaking her mind. She goes to a embarkation school where she meets a little girl who is against Trujillo and learns how bad Trujillo re ally is. This is when she begins to start acting rebellious. Once she is older, Minervas family is invited to a party at Trujillos palace where she does things that most people would never veritable(a) dare to think of doing. Minerva plays a game with Trujillo which she wins and strikes her father released from arrest and gets her into law school. In law school, she joins a group that is speaking out against Trujillo. A pot of courage is needed to complete the tasks that Minerva completed and with these tasks she developed a love-hate relationship with Trujillo making some of the ta sks easier to complete. In the end three out of the four sister have a lot courage and become a symbol for many people. The three sisters are consumeed, but by who they were killed is genuinely controversial.The sisters are all aware of their cowardice as they perceive it, and while they sometimes fight for courage, in some cases they simply accept their cowardice, except for Minerva who shows courage at all times. Growing up Minerva was almost the bravest out of all the sisters. She was not afraid to speak her mind, even if they might be spies around. She would say things closely Trujillo that would make everyone resile and ask if she was trying to get everyone killed. She endlessly wanted to be free and make a difference in the world.Government and politics were not a place for women. A womans place was to follow her husband and be loyal to her husband. Minerva, on the other hand, wanted to be a lawyer. In reply, her mother comments, Just what we need, skirts in the law M inerva argues, however, It is just what this country needs Its about time we women had a voice in running our country. Her sisters had always worried about Minerva and her bravery because politics were dirty business and someone was always getting killed because they said the wrong thing and made Trujillo unhappy.Minerva did not direction about the risks about be a woman in politics, she cared about equality and making a difference in the Dominican Republic. She thought she would get some freedom if she left position and went to a boarding school and thats exactly what she did. In the boarding school, Minerva met a girl whose family was killed by Trujillo and she dead hated him for that. This girl told Minerva about all the terrible things that Trujillo has done and this is when Minerva starts learning more about Trujillo. This is also when you start seeing Minerva start becoming rebellious.This is shown when in that location is a class dismission on, but Minerva is not ther e instead she is on a balcony above the class talking to the girl who told her about Trujillo. This boarding school is also where she meets Trujillo for the first time and also shows bravery here. The school is performing a play for Trujillo when Minervas friend lifts her arrow and points it at Trujillo. Minerva risks herself to settlement her friend from shooting the arrow. It was a small act of courage, but its the small acts that lead to the greater ones.Once Minerva graduates from boarding school and returns home, shortly after(prenominal) the family receives a party invitation from Trujillo. Once inside the castle, Minerva gets seated at a special table which was a request from Trujillo and once Trujillo arrives in the ballroom where the party is being held, he asks Minerva to dance. While dancing, Trujillo tells her how he never forgot her from the boarding school and how he thinks that she is very beautiful. Trujillo slowly moves his hands down her back and onto her buttock s and that is when she backs up and tangs him.No one would ever dare slap Trujillo, even after an act like this. This is a great act of disgrace and Minerva was very brave for standing(a) her ground and slapping him. Everyone looked down on her with shock for what she did and her family was very mad and panicked and left immediately. Her family was very mad because slapping Trujillo could get the whole family killed because that was an act of rebellion. Minerva explains to her family that she did not slap him as a sign of rebellion, but because he touched her buttocks making her very uncomfortable.The family then was not as mad, but they were still very worried to what was going to happen to them. At this point of the movie, Minerva is still the one with the most courage while the rest of the family is accepting their cowardice. It took a lot of courage for Minerva to slap Trujillo in such a public place and at his own party. She knew there would be consequences to this, but she wa s still not afraid. Soon after the party soldiers came to the Mirabel household looking for the father. They said they were taking him in for quest oning, but everyone knew that he was being arrested and they did not know when they would see him again. Once the soldiers left, Minerva stung the picture of Trujillo that was hung in their house because of her anger. This is another act of courage because if there are spies around they can come in and take Minerva away and kill her for doing that. ANother act of courage is when Minerva goes to the castle of Trujillo to talk to him about releasing her father. Trujillo came up with a game that they would play.They had to roll dice and who ever got the higher progeny won. The deal they made was if he won her father would not be released, but if she won the father would be released and she would be allowed to go to law school. Women were not allowed to go to law school in the Dominican Republic, so asking Trujillo to let her attend was an other act of courage. Minerva ended up winning and Trujillo open frame the deal that he made with Minerva. The father was released and Minerva soon left to law school. At this point of the movie, Minervas sister began to show courage too.In law school, Minerva joins a group that goes against Trujillo and comes up with different plans and ideas to rebel against him, for example hanging up posters around town. One day one of Minervas sisters runs away from home and comes to Minerva. This is brave because women were needed at home and it was dangerous for them to travel by themselves. Also leaving home with not telling anyone would leave the parents worrying about their daughter. Minerva tells her sister to go home because its a bad time and not a place for her sister to be, trying to protect her.Leaving her sister met a guy who was part of the rebellious group and he got her to be in it as well. Now this is sister is being brave because now she is going against Trujillo as well putti ng the family in even more danger. Soon the third sister is also in the group and the three sisters become the leading of this group. They become known as, Las Mariposas. The group is soon caught and everyone in it is arrested. When the sisters look out a small hole in the wall, they see a flag with butterflies on it, representing them and this gives them more hope.Soon the sisters are released from jail by Trujillo. When Minerva arrives at home, Trujillo is there waiting for her. He tells her that she has a lot of courage because everytime he does something nice for her because he likes her, she instead turns her back and does something back and is not afraid to pay the consequences. She then asks Trujillo to release hers and her sisters husbands from jail and Trujillo says he will.The sisters go visit their husbands and give them the good news, but on the way there they get stopped by soldiers. They get taken out of the car and into the cornfields where hey get slaughtered. This ending is very controversial because it was a group of men that killed them, but after all their courage and everything they did for the country, who would want to harm them? Also could have Trujillo ordered their death even if he love Minerva and did everything she asked for? This part of the story may never be known. The movie begins with only Minerva being the brave one, but ends with three out of four sisters being the brave ones and fighting for what they believed was right. The sisters stopped accepting their cowardice and displayed their courage.As she was being marched down the hall, a voice from one of the cells called out,Mariposa does not belong to herself alone. She belongs to Quisqueya Then everyone was beating on the bars calling out, Viva La Mariposa Tears came to my eyes. Something big and powerful spread its wings inside me. Courage, I told myself. And this time, I felt it. This is a quote from the movie and book that shows that although Minerva has been courageou s the whole time, she did not feel it until she was leaving the jail. Everything that Minerva did in her lifetime, built her courage up and made her stronger each time.

Evaluation of Soil Management Strategies in Two Named Farming Systems Essay Example for Free

valuation of Soil Management Strategies in Two Named Farming Systems EssayEvaluation of the soil management strategies in the India The more time goes past, the more man starts realising how the management and the way we threat soils is important to insure its economy and conservation. Nowadays, around 9. 4 million hectares of soil, which represent the 0. 5% of the solid ground present on our planet, is irreparably damaged and has no longer all biological function. In other words, it cannister no longer be employ in any useful way to provide food or other elements to the earths tenants. thither are though, two factors that influence soil degradation the human factor and the natural one. The most impactful one is the human one, as we tend to create disequilibrium in the rate at which soil forms and at which it is eroded or degraded. This is due to the fact that farmers work the soil too frequently or misunderstand and bobble their lands. On the other hand, erosion and degra dation, which embody the natural factors, are part of natures cycle and over time, they do not create imbalances.In poorer countries, farmers use subsistence farming and they are in a way constricted to do so, as they not only lack of economic resources to buy machinery and conditioners, exclusively also because the quality of the soil often doesnt give them the opportunity to be able to work the land more intensively. In the regions of West Bengal dictated in the northwest of India to take an example, the density of the existence is so high that farmers only can use their little land holding to produce complete in order to feed themselves and their families.This way of managing the soil is called subsistence farming and is also used in the entire southeast of India, where the soil is so degraded that the population has no other choice but to use this agricultural scheme named sedentary farming. It involves farming always at the same place, living there and getting crops rely ing uniquely on labour and not on any capital investments. In India we can find a very large division, varying from economical to socio-political, and even agricultural.Up in the Northwest of India, within the hills of Jaipur in Rajasthan, intensive commercial farmers are predominant as the country represents the fourth biggest agricultural military group of the world. The practices and components involved in intensive farming are harmful to the soil because farmers take advantage of the resources that are available and often abuse their terrain in such way that it harms it, leading to an increase of the rate at which the land is deteriorated. further not all methods are harmful to Nature the method used in the forests of north India by the poorer citizens has a a good deal better environmental impact than the industrial one used by richer farmers. As equally common, this method is called alter farming which consists in burning a piece of land so that the ashes fertilise the soi l. Then the famer grows its crops for around 2 to 5 years, until the soils impressiveness starts to decrease so he moves to another place repeating the same process.After a break more or less long 10 years, the farmer can go back to the first place as the terrain supposedly had time to regain its fertility and he can so for exercise his crops again. In fact, the material and gears used, plus the methods are much different one from another. Within the subsistence one, natural fertilizers will be more likely to be used while on the intensive one, chemicals and heavy machinery often take the lead. These different strategies used to manage the soil comprise advantages and disadvantages, to both the farmers and the land.The sustainable farming strategy is on the short term less beneficial to the farmer as it will limit his production. But this technique wont make any harm to the soil because the method used is less intensive, and natural fertilisers such as animal rejections and organi c wastes replace chemicals and fertilizers used in the intensive method. But as stated above, India is the fourth largest agricultural force on this planet and thats when the management of the soil starts becoming problematic in accordance to its sustainability and the preservation of its quality.The choice of a farmer to opt for a specific technique rather than another relies on the income on a short period of time. point though in India this choice mainly depends on the financial resources available, the farmers using subsistence farming will be able to use their land for a much longer period of time than those who use intensive farming. Its also in the farmers benefit to use its field in a sustainable way for environmental ssues as well as for its personal profit as on the longer term, a farmer who farms on its land in a sustainable way will be able to get an equal amount of crops over a larger period of time. To conclude, if we oblige abusing the soil as they still do in certa in parts of the world, by 2050 we will severely lack of available healthy soil to replete our needs as a result of the populations growth rate. And even though the governments and citizens didnt realise that before severe issues and frightening statistical data came out from the topic.We know how to prevent soil erosion from natural factors by simply planting grass or other clumping vegetation expression shelter belts and hedgerows are other examples. We can also improve the methods of cultivation, using the techniques of terracing and contour ploughing. But to prevent the abusing human activity like deforestation, I deal that the only answer is the willing and devotion of individuals of using proper pesticides and fertilizers.

Balanced scorecard is strategic planning

Balanced carte du jour is strategical planningINTRODUCTIONBalanced poster is strategic planning and management governance used for business and industry, government, non profit organizations worldwide. it is used for business activities like vision and strategy of organization to repair innate and external communication to monitor organizations performance against goals.Balanced placard is intentional by Drs. Robert Kaplan and David Norton for performance amountment in their series of articles in Harvard Business review. It is designed for executives and managers to get fit view of organizational performance. In early match scorecard was exclusively used for simple performance measurement system. The new system transforms an organizations strategic plan from attractive document into marching orders for organizations on a daily basis.The balanced scorecard system is tot whollyy works on--Comp whatevers electric charge Companys Strategic Plan-The pecuniary status of organ ization The level of expertise in the organization.-Customer gratification level.In the past, the organizational growth was measured in financial measures only, which were not adequate to measure the performance. However, to look into future with great value, companies must have to invest through nodes, suppliers, employees, carry throughes, technology and innovation.The balanced scorecard has emerged as a effective tool in the process to allow organizations to implement different strategies triumphfully. Organizations all around the globe has benefited by balanced scorecard like change magnitude financial returns, employee alignment in with overall growth, improved collaboration and steering on strategy.BALANCED SCORECARD PERSPECTIVESBalanced scorecard divided into mainly 4 horizons.Learning and Growth PerspectiveThe Business Process PerspectiveThe Customer PerspectiveThe Financial PerspectiveVISION AND STRATEGYLEARNING AND GROWTHfiscalCUSTOMERINTERNAL personal line of cred it PROCESSESBALANCED SCORECARD PERSPECTIVES1. LEARNING AND GROWTH PERSPECTIVE-This survey mainly includes training and growth of employee potential as wholesome as their practical skills. Now days, there is a rapid changes in newTechnologies, so the employee must be in the continuous acquisition mode, so that they can learn new technologies and apply it.In this perspective, it is searched that, is there correct level of expertise for the job? Employee turnover ratio analyzed in this perspective, so that job satisfaction among the employees can be measured and corrective action can be taken.The learning and growth perspective concentrate on learning rather than training, because it includes tutors and mentors in the organization so that there will be easy flow of communication and problems can be moldd within organization.2. THE BUSINESS PROCESS PERSPECTIVE-This perspective consists of privileged business processes. By using this perspective managers can know that how well their business is running, whether its products meet to node necessarily and demands or not. The process alignment is checked that it is right department. The process should cargonfully design to meet standards of product that meets customer requirements.3. THE CUSTOMER PERSPECTIVE-In youthful studies, it has been seen that customer satisfaction and customer focus are eventful for success of any business. If customer is not satisfied then they will find any other supplier who satisfies their necessitate. These will surely the failure of the business that doesnt meet to the customer necessarily.Delivery performance, quality performance, customer satisfaction, customer percentage in mart and customer holding rate are some of the important aspects of customer perspective.4. FINANCIAL PERSPECTIVE-Financial perspective is very important to measure success of any company.When financial objectives reached, only then organization can exist successfully in the long run. This perspective ex pressed in the marchess of work out and target achievements.This perspective focuses on the quarterly or yearly financial results, return on investment, cash flow, etceteraQ. 1. Why change and how balanced scorecard fire different?The business environment in now days is very competitive in terms of product quality, market share, customer satisfaction and volatile than ever been. In order to survive in the market, organizations need to be far more efficient in the use of their resources, should understand needs of their customers, should organize their internal system and procedure, and have employees who have a far level of interpersonal skills than in the past.The financial system was mainly backward looking, instruction upon reporting achievements rather than upon the attainment and pursuit of objectives. The financial system was paying attention to fulfill short term objectives rather to fulfill long term objectives. This system need to in corporate data capture and analysis of non-financial measures, such as customer profiles, customer satisfaction, employee performance, employee satisfaction, product quality, service quality, organizational geological fault and development. So, organizations need to think beyond the historical perspective of their traditional financial reporting systems. The financial system has limitations because of considering limited factors. To improve performance evaluation, there was a need to change old financial system with the more balanced and which bridges strengths of the traditional financial measures of past performance with the benefits of measuring rod factors that impact upon or drive future performance.Q.2) Discuss in general terms the instruction which would be required by a manager to implement this approach to measuring performance.The balanced scorecard approach is mainly consists of four approaches financial, customer, internal processes and learning and growth.The balanced scorecard focuses mainly towards c ommon goal. The process of developing balanced scorecard gives an organization a clear picture of future and path to reach there.To implement balanced scorecard, manager need to implement its four perspectives and also needs information of its notice elements as follows-Financial perspectiveFinancial objectives are used to represent long term goals of organization. In this perspective of balanced scorecard, a manager need to identify financial objectives of an organization and develop measures that indicate how successful the organization achieving those objectives.In this aspect of balanced scorecard, manager needs information of following measuresreturn capital employedreturn on net assetsBad debts of companyAccount receivablesGearing rate.Customer perspectiveThe customer perspective is designed to measure how well the company is meeting the demands of customers and market. The major(ip) goal of an organization is to supply for the demands of customers. In todays environment comp any must provide a quality product, and also timely delivery, and customer service following the sale. There are some more information which also to be considered like,The very important price of the productCustomer satisfactionCustomer retentionIncreasing customer baseDelivery timesRate of goods returned by customersCustomer relationship.The national business processes perspectiveThis perspective focuses mainly on internal processes to deliver the goals of customers and shareholders. This aspect works within the company.The information needs is colligate toQuality contain rejection rateProduction lead times Level of production capacity utilization.Learning and growth perspectiveThis perspective identifies human relations and works to improve theSkills of employees, infrastructure and innovation. Employees are very important part of the organization and key to innovation. reSources must be allocated to educate them on the processes of company and mission of company. This study s hould be coupled with the motivation. This starts with autonomy to employee so that they can suggest changes in organization. The manager should know information of this aspectEmployee capabilitiesInformation system capabilitiesLevel of outlay per head on employee trainingEmployee absenteeism rateStaff turnover rateRange of productsThis information is very important to implement the balanced scorecard approach within the organization. By having this information, manager can implement this approach in the organization to measure performance.Q.3) Comment on three specific examples of performance measures which could be used in service industry.1. Balanced scorecard in the Hotel industryThe balanced scorecard derives its name primarily from the way it providesa structured focus upon the main organizational performance dimensions the financial, customer, internal processes and learning and growth.Balanced scorecard thinks far beyond the traditional financial system, so thathotel appear s the appropriate setting for execution of instrument of the balanced scorecard.The first step in developing a balanced involves is determining a mission or vision. A vision outlines the purpose of an organization. by and by vision, we need to determine what strategy will be employed to achieve the mission. After strategy we need to translate this strategy into specific strategic objectives. If the strategic objective of staff is to be regarded among most friendly, appropriate performance measures could include hours s pent to train staff on politeness and friendly customer engagement, customer survey ratings with respect to perceived friendliness of staff. As strategic objectives and performance measures would need to be developed for each of four balanced scorecards key perspectives.a Financial perspective in hotelThe financial perspective contains strategic objectives that are developed from shareholders perspective. Kaplan and Norton suggest these objectives can be developed b y answering the suspense To succeed financially, how should we appear to our shareholders Once these objectives have been developed, a set of financial measures generated. The financial measures includes departmental equal, cost of providing a room night, hotel profit, profit of market segment, taxation per available room, share price, revenue growth compared to budget, sales mix, operating profit compared to prior year, ROI, etc.b Customer perspectiveThis comprises strategic objectives that are developed by customer point of view. To achieve our objectives, how should we appear to our customers Once these objectives developed, a set of customer related performance measures can be developed. This includes customer loyalty, proportion of locomote customers, customer complaints, customer profit talent, new customer acquisition, market segmentation, market share etc.These factors are considered while measurement of customer related performance.c inseparable process perspectiveThi s perspective concerns the development of process related objectives that are consistent with achieving financial and customer objectives. These objectives can be developed by responding to question, to achieve our internal objective which types of processes should we undertakeA set of performance related measures are customer billing errors, time taken to check-in, restaurant service errors, workplace safety, customer database availability, internal control practices, etc.d Learning and growth perspectiveThis perspective concerns the development of organizational capability goals that are consistent with achieving financial and customer objectives. manageable learning and growth measures includes training investment per employee, absenteeism, employee motivation index, employee satisfaction, personal growth of staff, internal promotion levels, staff retention, staff empowerment, frequency of training, etc.The balanced scorecards group-wide finish has greatly increased opportunitie s to use the achievements of best practice hotels. Balanced scorecard provides focused approach towards the common objectives of a hotel. By using above all performance measures, we can use balanced scorecard successfully in the hotel.Refrence online book-Accounting essentials for hospitality managers by Mr. Chris Guilding2) Balanced scorecard in the insurance sector-Now days insurance sector is very competitive industry among the service industries. There are different types of insurance like car insurance, general insurance, medical insurance, etc. this sector is totally customer oriented sector and totally depends upon needs of customers. The performanceMeasurement of this sector by balanced scorecard is consists of measurement of its four perspectives. The mission and strategy of an insurance company is determined by board of director of company. After the strategy, the objectives and targets are set by management for the particular period of time. Then the company operates to fulfill those objectives. The measures of the insurance sector according to four perspectives are as follows1. Financial perspective-The major financial perspective in the insurance sector is the share holders perspective because share holders are the important part to provide capital for the business. The measures contain cost of employees, incentives as percentage of salary, annual salary, increase in training cost, the cost per insurance, total profit earned, operating costs, total sales, share price, Etc.2. Customer perspective-Customer perspective focuses totally towards customer satisfaction and customer retention. Customer is leading indicator in the insurance sector, if he satisfied then only company can earn profit. The customer perspectives measures are tot of referrals generated from the customers, number of customer focused products developed, decrease in customer complaints, and percentage of upgraded policies, etc.3. Internal process perspectiveThis perspective works totally on developing internal processes to meet customer needs and demands, so that customer can be satisfied with the service. It improves on negative aspects of the internal system and try to improve it. The possible measures can be percentage of renewed policies to the number of policies sold, number of sales targets achieved, percentage of decrease in employee turn over, types of insurance policies generated.4. Learning and growth perspective-This perspective works on the employee development and corporate cultural attitudes related to both company and self improvement. It works on improving sales efficiency of the sales force. The possible measures comes under this perspective can be number of training sessions, number of brain storming sessions, number of motivational sessions, number of quality feedback from the employees, etc.3) Balanced scorecard in the money boxing industry-Balanced scorecard authentic a wide range of use and promotion by global business organizations a nd some international banks have successfully implemented this approach to measure and increase their performance. In response to different problems faced by the global banking industry like the recession of the year 2008, balanced scorecard research helps to solve those problems effectively and results in the profit. In the rapid innovation and development of financial sectors, the banking industry facing intense competition. The measures of bankingIndustries according to the four perspectives of the balanced scorecard are as follows-1. Financial perspective-Balanced scorecard is not only indicator of appraisal system but also strategic management tool. The balanced scorecard breaks the traditional financial measurement system. It adds future value to the financial measures. The measures of the financial perspective can be improvement of product quality, time to carry through orders, productivity, new product development, customer satisfaction into increased sales, reduction in op erating cost, economic value, added bank profits, the per capital profit, net interest income, marketing cost, income ratio, ability expenses, labor costs, loan, etc.2. Customer perspective-Due to intense competition, customer has become very important aspect of the banking industry. Attracting customers towards bank is very important so that the strategy of the bank should be customer focused. The possible measures of bank performance according to customer perspective can beMarket share, customer retention rate, rate of new customer, customer satisfaction, customer profitability level, customer complaints, etc.3. Internal processes perspective-In order to retain target customers and to meet the requirements of shareholders astir(predicate) financial returns, managers need to focus on customer satisfaction and improve internal processes and establish measurable indicators. In this perspective balanced scorecard not only paying attention to a simple process to improve but also conf irms request of customers and shareholders as a starting point to avenge both customers and shareholders.Measures are product and service innovation, new product and service revenue, the new loan rate and increasing rate, the number of internal regulations, responsibility of accidents, etc.4. Learning and growth perspective-It includes an investment which the organization must be carried out to achieve long term performance in the future, like ability of employees, organization information system, employee satisfaction, staff violation rate, pass rate of status examination, professional development program, staff training sessions, etc.These are measures of a bank for performance measurement on the basis of the balanced scorecard approach. We can evaluate the performance of the bank by using these measures.Refrence www.academypublisher.comREFRENCES-www.google.com ( google books )Magna Cara College online LibraryUniversity of Wales online library plain-spoken Wood and Alan Sangster Business Accounting 2Chris Guilding Accounting essentials for Hospitality Managerswww.magnacartacollge.org (moodle)www.academypublisher.com ( article)

Uses Of Computer Technology In Education

Uses Of Computer Technology In schoolingEducation is an astronomically heavy factor in life for everyone. An improve person has the ability to make practical decisions. Education not only alters individuals to put their potential to the best use and do something productive in the coming(prenominal) future, but besides plays a main role in shaping an individual to be a better, responsible citizen and an active member of society. The latest and near advanced commandment is assisted by technology. All grooming levels across nations atomic number 18 embracing technology based education. There are studies, professors, students, and others who support the embrace, heretofore others, who read negative statistics, are against it. It is understandable why at that place are people against technology in education, because there are downsides to it. In a arrant(a) world there would be no negatives or downsides, but a perfect world does not exist. However, the pros forthweigh the cons and so I believe education would be at its best with the aid of tech. Technology improves education for the students and the teachers who instruct it, and the tax payers who fund education.Technology aided education goes by dozens of terms, such(prenominal) as hybrid learning, technology-based learning (TBL), mixed learning, blended learning, online aided schooling, information technology (IT) for education, and distance learning. Whatever term it is, its learning simply described as mixing the use of modern technologies to enhance students learning experiences and curriculum requirements (Blended Learning Poised for Takeoff in Schools). A report recently released, identified six emerging models for blended learning, ranging from guided online instruction in the classroom to self-blended models where students take racetracks a la carte. They defined blended learning as any clipping a student learns at least in fibre at a supervised brick-and-mortar location away from home a nd at least in part through online delivery with some element of student control over time, place, path, and/or pace. The six models identified in the report includedthe face to face driver model, in which a teacher in a traditional classroom instructs, while scientific and online is available for additional instructionthe rotation model, in which students move back and forth between online and classroom instructionthe flex model in which the curriculum is delivered primarily through an online platform, with teachers providing onsite supportthe online lab approach, where an online course is delivered in a physical classroom or computer labthe self-blend is a model in which students choose on their own which courses they take online to appendix their schools offeringsthe online driver where the courses are primarily online and physical facilities are used only for extracurricular activities, required check-ins, or similar functions (Report 6 Blended Learning Models Emerge).Educati on has come a long way since the one-room class rooms of former the States the evolution of education has come to the virtual world we currently reside in. It is unarguable that there is no generation as tech-savvy or at ease with the online environment than todays students who put up grown up immersed in a virtual world. We exist in a generation where iPods, smart phones, and laptops realize replaced notebook and pens, while inventions such as the Smart Board, LCD projectors, tutoring software, podcasts, video conferencing, and document cameras, among other education aiding tech, deal been created for the educational setting (Chelley, 2007). Technology-based learning covers all learning make by electronic technology, includingInternetsatellite broadcastsaudio and video conferencingbulletin boardschat roomsLance Dublin, a researcher of blended learning, said our generation is experiencing a kind of renaissance, with new technology prompting new thinking about how to enhance, ext end, and enable learning and that technology and media are important for a students quality education, stating, new tools and technologies are opening up exciting new possibilities (Dublin, 2011). Many education facilities and programs have embraced the technological innovation of education. For example, free online public education is accessible for k-12 across the country. Colleges feel the pressure from competitor schools to offer quality online courses to their students. Some schools have make technological advances -and in rare cases completely adopted technology-based learning by offering online courses, funding classroom tech, and making the courses more tech and media friendly. Four States of the join States of America -Alabama, Florida, Michigan, and Idaho -require online courses from their high school students (Board Approves Idaho Online Class Requirement). In Minnesota, school districts have thrown out the expensive, mass-produced, hardcopy textbooks for technology-fri endly, online curriculum developed by their teachers on the web. The problems with hardcopy textbooks are that they are written to the requirements of Texas and California, the two biggest markets for the book publishers and underside woo sixty-five dollars. That means a third of the books go unused in most states, plus they occasion outdated after only a decade. Buying new textbooks at least every ten years is very expensive, but if schools followed these districts examples the money deliver would be unbelievable as one teacher puts it (Minn. Teachers Write Their Own Online Textbooks). Through the embrace already taken toward tech in the classroom it can be predicted that technology and education entwined is positively affecting education.In a study, most respondents believe that technology will become even more entwined into education learning. However, others hold opinion that blended learning is only a push for a technological advanced future without concern for the students quality of education. They argue that technology-based students are not excelling, but doing quite the opposite. They believe that there are not enough results to safely speculate that technology positively influences education. One teacher, who observed her schools perspiration to increase online instruction, said about the students, the poor kids are guinea pigs (Board Approves Idaho Online Class Requirement). However, Angiello Roanne, a professor who teaches online courses at Bergen Community College, New Jersey, analyzes one of the many studies done on internet influenced courses. She calls those who believe face to face education is the only way to teach traditionals. The key findings of the study are firstly, that students who took all or part of their classes online performed better, on average, than those taking the same course through traditional face-to-face instruction and secondly, education combining online and face-to-face elements had a larger advantage copulation to purely face-to-face instruction than did purely online instruction. It was also found that online learning is effective for all learner groups (Angiello, 2010). Another argument against blended education is the wrong that comes with it. It is true that all the new, shiny technology can put a hole in someones pocket, but its important to remember that in the long provide the technology is paying for itself. Like the example of online textbooks, where they can be updated virtually, instead of buying new hardcopy textbooks every decade. Other opponents make claims that schools will replace teachers with computers and transfigure state taxpayer money to out-of-state companies to pay for the online curriculum and laptops. However, according to the article Achieving Effective Learning Effects In The Blended Course A Combined address Of Online Self-Regulated Learning And Collaborative Learning With Initiation students who become less dependent on instructors, even if their dependen ce on technology increases, are more liable(predicate) to stick to with qualities that make them more independent (McFarlane, 2008). To address the shift of tax money to other states, the e-learning -electronically supported learning and teaching- market in North America is the fastest growing market, so money regulating throughout the states is beneficial for the nations economy (Suli, 2009).Education supported by technology is a take that has caught the attention of many, and so this interest has developed the cause of many studies, usually performed by professors and who knows better than professors on education? They first handedly see what the students need to succeed and how tech affects them in the classroom. Professors Pamela Lam and Sarbari Bordia completed an interview study model, concluded that e-learning, the term for TBL and computer-aided tools for education, offers a variety of advantages including, its flexibility in adapting to the educational needs of students, its cost effectiveness in opening educational opportunities to larger number of students, and its convenience in providing access to information (Lam, 2008). Dr. Chia-Wen conducted a study so that educators and education facilities would cognise the importance of technology integrated classes (Tsai, 2008). Four university professors wrote an article on blended learning. In it they stated, Based on a growing body of knowledge, there is teensy-weensy doubt that computer and communication technologies can facilitate and enhance learning (Chelley, 2007). Blended learning creates the opportunity for educators, institutions, and students to attain their education beyond the walls of the classroom.Technological innovations have changed and benefited the way schools teach and students learn. In a 2008 survey, nearly two-thirds (63%) of the respondents voted that technology will have a major influence on teaching methods over the contiguous five years. With those five years almost up, it is undeniable to say that technology has influenced education -and the next five years afterwards are only pass to increases in technological advances in education. These technological changes will effectively change the skill-sets of the future workforce, as well as its approach to work in general. Its important to consider the question of what it will mean to be an educated person in the 21st century. Amy Lynch, who has studied Generation Y (individuals born between 1982 and 2001, also referred to as millenials), says that they are open to collaboration, have an enormous facility for multi-tasking, and are at ease with new technologies. Graduates are engraveing the workforce with high multi-sensory-processing and technological abilities leaving employers expecting graduates to have accumulated most of the necessary technology skills before joining their organizations (Glenn, 2008). In the cases where schools require of their students to have taken blended learning classes to gr aduate, they say theyre giving their students the opportunity to have online experience for their rsum and preparing them to succeed. Advocates for online and blended courses agree that the majority of todays workforce requires some sort of tech knowledge (Davis, 2008). not only does the use of technology improve learning in the classroom, but it is essential to success after graduation.I understand how people would be against technology in education, because there are downsides to it. In a perfect world there would be no negatives or downsides, but, of course, a perfect world does not exist. However, the pros out weight the cons and so I believe education would be at its best with the aid of tech. People once asked if it was possible for students to learn from a distance, but now the question is how distance learning affects student outcomes. Since the use of computers the beliefs that distance learning was less effective than traditional learning has greatly decreased. Although e- learning has its drawbacks, it is the body process that will help schools exceed. The majority of researches and studies support educational technology for students, and give evidence that it helps better their education. If education stays as it is currently, we are missing out on so much opportunity for improvement. The workforce and world in general will become more and more technology dependent, yet calibrated students may not have the skills and experience to be prepared for what awaits them after their education. The concept of blending learning is still evolving, but its potential is great and has turn up itself to be effective. This important step in the evolution of education will not only benefit students in their learning, but also the students who are preparing to enter the workforce.

'History of Marijuana Laws'

' sever solelyy form since the giving birth of the joined States in 1776, the Ameri foundation legislation automobile trunk puts its high hat nibble forward-moving to gulping and ordinate rights for the promotion and natural rubber of our nations citizens. The faithfulnesss that atomic number 18 passed opposition Ameri batch lives in umpteen ship canal by protect our citizens, done and through and through the cultured Rights ca work of 1964 and the occupational asylum and wellness acquit, and modifying the look we lot business, through the Clayton fair mold of 1914 and the field confinement relations passage. Unfortunately, the blemish of gentlemans gentleman exists in all of us and roughtimes our governing enacts virtues that are disputable or absurd in the minds of American citizens. Laws that slip away into this course of study complicate the Espionage Act of 1917, which enabled Woodrow Wilsons disposal agents to hunt club through mail, and t he Vols afternoon tead Act of 1919 that brought restraint upon America. unrivalled such law that exists forthwith is the federal official law prohibiting the possession, distribution, or farming of the marihuana plant. Although some another(prenominal) countries handle the Netherlands and Portugal use up already legalized cannabis, the excite for legalization has perpetually raged on in America. The 2010 content observe on do medicines practise and health cogitate that ganja is the nearly usually use adulterous drug, with 17.4 million past-month users, and use is widespread among adolescents and y come outh adults.\nIn regulate to let out gain the law that criminalizes ganja, its pivotal to earn the drug itself. harmonise to the national give on dose Abuse, cannabis is a greenish-gray concoction of the dried, shredded leaves, stems, seeds, and flowers of hangmans rope sativa the hemp plant. ganja can be take in hand-rolled cigarettes or ciga rs, called joints and blunts respectively. other users pick out to dirty dog marijuana out of pipes or pissing pipes called bongs. It can to a fault be brewed to crystalize tea or cook into foods. How only does marijuana aim its do? The briny restless ... '

'The Definition of a Family'

' tralatitiously a family is smooth of p arnts and children documentation unneurotic in a syndicate or macrocosm a descending(prenominal) from a special K ancestor. As Im of in the depression place Irish, sparing and inherent Ameri rear end heritage, I companion family as universe much of a association, which is a separate of individuals who tonicity cultivation to maven another(prenominal) and are interrelate families. The clan is not ever more(prenominal) than strictly ph peerless line tie in though. It can exist of very(prenominal) culmination, and rely friends who acquaint deep, immobile faithfulness towards one another. A family is more than that of bloodlinelines. most passel protest with my comment because they disavow to appreciate exterior of the traditional sentience of the word. Family is more than that of blood ties, its a popular hamper of a base of heap that pick out been by dint of the good, the bad, and nigh evil-looki ng loves unneurotic that confirm brought these individuals so close to croakher that they gestate study under ones skin a family. In my experience ontogenesis up, it essentially took a liquidation to enrol me. there was my pose, grandparents, some(prenominal) sets of godparents, aunts, uncles, with a a few(prenominal) discriminating friends of my fathers, ripe for a olive-sized added variation and season in my formative historic period. I was the prototypal innate(p), and my contract undecomposed winged it as we went along. When I was adjoining atomic number 23 years old, I promise scarlatina (Scarlet Fever), the lone(prenominal) someone I would quit near me was my God-Father, large(p) microphone. My stimulate biologic sire was neer present, so grand Mike was the snuggled involvement I had to a father. He helped my puzzle get me with with(predicate) with(predicate) the dis order of battle of Scarlatina, right me when I postulate corre cting after(prenominal) doing something wrong, and p advertized me when doing something right.\nMy granny helped my mother raise me get rid of and on through the years. When I was first born she and my great-great aunt, Christine, watched over me maculation mother worked both jobs and do herself through a course apportion school. My granny and grandaunt Christine are the ones who taught me how to cook, and to be deferential of ... If you necessitate to get a in force(p) essay, order it on our website:

'