Case Silic

Case SILIC Question 1 Under IAS 40 companies can either use the cost model or the fair value model for investment property. Investment property is held to earn rentals or for capital appreciation or both of them. Next I will summarize main differences between the value models. If the company has chosen the cost model it can change it to the fair value model later. If the fair value model has chosen it is impossible to move back the cost model in practice. It is very hard to find any good reason how the cost value model will enhance the quality of financial reporting if the company has used the fair value method before.In that case if the company has chosen the fair value model the company has to use it in the future. The company has to take account of this issue. The cost model: The depreciation method is used and based on the useful lifetime or depreciation rate. The depreciation time is based on time how long the investment will turn a profit. The company has to report current valu e taken off accumulated depreciation on the balance sheet. Depreciations are reported on the income statement. If the company has chosen to use the cost model the fair value also has to be reported in the notes to the financial statement.The fair value model: Fair value of property is based on the market value. It is the price which independent player would pay for the property on the market. The company should use an expert who will confirm the fair value. The fair value has to be defined every accounting period. Fair values of investment properties are reported in the balance sheet and the changes in fair are reported in the profit and losses. The depreciations are not used in the fail value model. The choice of accounting method affects company? s solvency.When the company has made a choice to use the fair value method the total sum of balance sheet will change on the market prices. However company? s liabilities do not change. If the estate? s value decreases the company? s gear ing ratio will also decrease. This is the situation when solvency has been measured by gearing ratio. I think this is a better way because balance sheet is more indicative now. If the cost model is used solvency does not change when the market prices are changing. The choice of value method affects also on company? s ROE.If the level of rent is rising it means that profit is also going up. When company uses the fair value method ROE will be almost same as before. Profits go up and shareholder? s equity also rises. In the situation where the cost value method is used value of estates do not change when the level of rents rise. So the fair value method is more indicative in case of real return on equity. Silic Inc. has used the cost model as they have valuated their investment properties. Their ROA was 3. 41 % in 2004. If they had chosen the fair value method ROA would have been 2. 94%.Question 2 In the Exhibit 10 according to Investment Property Industry fair value seems to give bett er information about real estate companies because of the nature of the industry. One negative side of the fair value model, however, was the difficulty to make comparisons with historical accounting data. There are few paragraphs in IASB conceptual framework which deal with the performance and changes in financial position. It is important that the users of financial statements can make their economic decisions and predict future profits based on reliable information.One of the qualitative characteristics of financial statements is comparability (paragraphs 39-42) which means that the financial statements of an entity should be comparable through time. According to these views the negative side of the fair value model mentioned earlier would not be in line with the IASB conceptual framework. On the other hand the comparison between other entities might be easier when there are no mistakes or misevaluation in the financial statements. Among International Accounting Firms and Associa tions fair value model seems to be the only reliable way of using in measuring financial statements.Fair value model brings transparency in financial statement that leads to reduction of the manipulation of results by managers. According to National Financial Authorities there is, however, no rush needed to reform accounting too fast partially because of the lack of education as International Accounting Firms and Associations states. It is logical that Accounting Firms and Associations think that fair value model is the most reliable way to use in valuating. For example for auditors fair value model would make the auditing easier because there would be less malpractice or it would be easier to recognize those.IASB conceptual framework highlights the importance of reliable and faithful representation in recognizing and measuring items. Paragraph 34 says that sometimes there are difficulties to apply right measurement technique that correspond with the event. That is why the use of fa ir value model would ease identifying the right way of valuing an event in some situations and increase transparency and understandability in financial statements. Financial Institution Investors argue that fair values have problems with the volatility of earnings and may be too subjective.Financial Analysts go along with Financial Institution Investors and state that fair value model allows greater manipulation of results and introduces volatility. According to IASB conceptual framework, paragraphs 36 and 3942, financial statements should be neutral and comparable which means that subjective valuating is not allowed to occur. Still especially with the values of the assets which are not quoted on the Stock Market may include more subjective valuating in the prices even though used professionally qualified valuers.That may lead to manipulation and not to transparency as discussed earlier. Fair value model may also enable some volatility of earnings between previous financial statemen ts which may lead to difficulties to compare financial statements with historical data. One of the qualitative characteristics of financial statements in the IASB conceptual framework is prudence. Measuring events have to happen with caution especially under uncertainty which means that using the fair value model should be done with prudence and also according to substance over form principle (paragraph 35).That reduces the risk of too subjective valuating. Also the paragraphs 37 and 46 highlight that the valuating must be neutral to ensure the reliability and true and fair view of financial statements which decreases the possibility of making too considered valuating. Problems with fair value described by authorities are real but can be solved by following IASB conceptual framework and other standardizes and especially by following the substance over form principle. Question 3 There is some kind of disadvantages of the cost model. The cost model is not relevant information.It looks at the acquisition cost of an asset and does not recognize the current market value. For example some item that was purchased 15 years ago could be worth much more than the balance sheet shows. A property purchased many years ago and which is registered in the balance sheet at the original cost does not reflect the current market price. Another disadvantage of the cost model is its obvious flaws in times of inflation. This one accounting model also based on the assumption that the currency in which transac- tions are recorded remains stable, so that its purchasing power remains the same over a period of time.Another main point with regards to inflation is rise in prices for an asset. An asset purchased at a point in time may be expensive in the future. Moreover effects of inflation may not be the same for all companies in the market and the cost model accounts become almost unhelpful when comparing corporate performances. Advantage of the cost model is that this model focuses on th e services the asset will provide rather than the precise physical asset. The cost model also helps managers to forecast futures operational costs based on the past data.It is said that the basic function of the cost model accounting is to tell to user the cost of the thing. At first one disadvantage of the fair value model is frequent changes. And that because an item? s value can change frequently in volatile markets. This is seen to lead to major swings in a company? s earnings and value. The fair value model is also kept less reliable because bookkeepers may find fair value accounting less reliable than the cost model accounting. For example when items have different values in different areas. It is also said that inability to value assets is a disadvantage.Businesses with specialized assets or investment packages may find it difficult to value these items on the open market. The fair value model is claimed to reduce book value. Typically company? s book value changes when a com pany buys new assets or disposed old assets. The fair value model? s advantage is that it reduces net income both it is realistic financial statement and this model is very good for investors. And when a company is using fair value model so then values of assets decreases and same time calculates net income decreases. This in one of the advantages to companies because a lower net income results in lower taxes.When company uses the fair value method so then financial statements are more accurate than in those companies not using this method. Because assets are reported for their actual value so then it results in more realistic financial statements. In fact, the fair value model also offers advantages for investors as well. We recommend Silic to choose the fair value model. There is different kind of features which are reasons why we chose the fair value model. At first transparency, international investment and timeliness are better when a company uses the fair value model.Although when we are talking about historical cost comparisons and volatility of earnings so these things are better in the cost model method. Finally maximizing reported performance, financial accounting standards board and information quality were reasons why we chose the fair value model. Silic owns properties near airports and therefore properties consist of offices and light industrial spaces. So in such a case the premises are not suitable for just to one company use. That is the reason why the fair value model is the best way to appreciate the properties.Location and purpose are such that the properties are liquidated at the market if necessary, so the appreciation of the quality of reporting is the best alternative. If we assume that International Accounting Standards Board would start to use only one model in the future so we had to make our choice. After comparing benefits which are told before in this text between the cost model and the fair value model we decided to choose the fa ir value model. Because we saw that this model would be better to Silic. In addition all advantages of the fair value model look better in the future scenario.Question 4 IFRS 13 p. 3 states that â€Å"when a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. Because fair value is a market-based measurement, it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk†¦ † Investment properties are not traded at an active market so a valuation technique has to be used.Alternatives are to use either an income approach or a market approach. In Silic’s case I would use the income approach to measure the fair value of the investments properties. IFRS 13 p. B10 states that the income approach converts future amounts to a single current amount, for example cash flows converted to discounted amount. The income approach is intended to directly reflect or model the expectations and behaviors of typical market participants. Consequently, this approach is generally considered the most applicable valuation technique for income-producing properties, where sufficient market data exists. Wikipedia 2013. ) Income approach includes different valuation techniques. These techniques are; for example, present value techniques, option pricing models and the multi-period excess earnings method. Fair values can be calculated in different ways. The nature and location of investment properties have an effect on the fair values. However, I don’t think the choice of method should depend on the nature and location of investment properties. I see that regardless of which method is used the nature and location will affect on the fair values so that the fair values will be accurate.Question 5 IFRS 1 p. 6 states that an entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs. This is the starting point for its accounting in accordance with IFRSs. Silic’s first IRFS reporting period is 1. 1. 2005-31. 12. 2005. Silic presented one-year comparative information for the year 2004. Therefore, its date of transition to IFRSs is the beginning of business on 1 January 2004. So Silic should prepare its opening IFRS statement of financial position at 1 January 2004.Question 6 According to IFRS 1 paragraph 10d, assets and liabilities should be valued by using IFRSs which means that assets and liabilities should be recognized and valued as IFRS would have always been in use in the company. The paragraph 100 in the Framework includes different kind of ways to measure assets and liabilities. One of the possibilities is historical costs which is the most commonly used measurement basis according to the framework. Assets must be valued at fair valu e or at the amount of cash paid and liabilities at the amount of proceeds received in exchange for the obligation.According to IFRS 1 Appendix D paragraphs D5-D7 an entity may elect to measure an item of property, plant and equipment at its fair value or use a previous GAAP revaluation if the revaluation is comparable to fair value or cost or depreciated cost in accordance of IFRSs. These options are also available for intangible assets including goodwill, research and development and for investment property if an entity elects to use the cost model in IAS 40. In addition according to IFRS 1 Appendix C paragraphs C1-C5 an entity can choose between two options how to measure goodwill.An entity can apply IFRS 3 and either apply IAS 21 to measure goodwill or not apply IAS 21 and treat goodwill as assets and liabilities of the entity (C2). If an entity choose not to use IFRS 3, according to paragraph C4g, goodwill can be its carrying amount in accordance with previous GAAP. In addition there are few adjustments to follow if required. Because of the differences between the accounting policies of GAAP and IFRS an entity have to recognize adjustments that arise from events and transactions before the date of transition to IFRSs. An entity shall recognize those adjustments directly in retained earnings. (IFRS 1, paragraph 11. )

What Techniques Does Auden Employ to Narrate Victorand?

In both ‘Victor' and ‘As I Walked Out One Evening', Auden utilise techniques such as the personfication of time to suggest to the reader that life is a journey and it waits for no one. The use of the first person singular in As Iwalked suggests that it is quite a personal experience, however, in Victor, third person is used to distance the narrator for tge events. W. H. Auden's ‘Victor' includes three different voice through out the poem, his dad, the narrator and Victor himself.Auden uses Victor's dad, who has direct speech during the opening stanzas, to imprint a controlled and biblical lifestyle with no feeling of love. This is further emphasises through the quoatation ‘Don't dishonour the family name'. It is then the narrator who tells the reader about Victor's growing up and his life before and after Anna. Auden does this by the use of the third person when refering to Victor, Anna and the other minor characters through out the play. It is then Victor tha t speaks when asking his father questions such as ‘†¦Ã¢â‚¬ ¦. †¦. ‘ The fact that Victor is asking questions to his afther suggests that he is still trying to please him, which further suggest that Victor is seeking for love in his father. The poem ‘As I Walked Out One Evening' consists of three separate speakers: the lovers, the clocks and the narrator. Each speaker represents a different measure and attitude towards time. The lover’s song paints time to be conquerable and ignorable – no more than a passing annoyance that they are outside of.The soliloquy of the clocks demonstrates time as a product of society, there to keep its subjects in line, and ultimately a ruling force. Finally, the narrator speaks of love as being outside of both of these things. Time is a constant flow than brings change and opportunity, and any claim to deny or control it is an illusion. To begin, the months in ‘Victor' parallel and dictate the events that s hape the poem. The poem begins in ‘frosty December', a vivid image symbolizing Victor's father and his lack of heart for his son.Victor initially meets Anna, the love of his life, in April, a time of rebirth for him. But because it was the first of April, it is Victor who is the fool as the narrative progresses. Victor eventually marries Anna in August symbolizing the warmth Victor feels for the first time in his life. Unfortunately by September, an indicator of the end of summer and the termination of warmth in Victor's life, he jumps to the conclusion that Anna has cheated on him despite the fact that no evidence exists to support his conclusion.Poetic devices add to the overall meaning and interpretation of the poem immensely. The â€Å"Time† spoken of seems to symbolically relate to death, which may, in turn, be a forewarning of Victor's future destructive streak. That leads to the â€Å"Ace of Spades reversed†   the very dagger which Victor slaughters Anna with. The ,coat of fur, Anna wears appears to symbolize her cold, bitter actions, which harm Victor just as Helen of Troy harmed citizens in her time. The simile â€Å"She gave him a kiss like a blow on the head† illustrates that Victor doesn't have the capacity to comprehend real affection.His lack of capacity and lack of warmth is what sparks his jumping to the conclusion that Anna has cheated on him. Meanwhile, Anna is referred to as Victor's Helen of Troy, an ironic allusion to the beautiful wife of Menelaus who began the Trojan War, suggesting that she is beautiful yet dangerous. When Victor persists in asking God questions, he does so at a variety of localities. The vast irony is that from the time he stood in the sunset to the time he came to the river, the locations of his pleas gradually fall from the greatest to the least powerful points.And by the end of the poem, the only thing poor Victor can relate to is the â€Å"woman of clay† ,   personification whi ch represents the only thing Victor can possibly relate to in life. Time is depicted as being something that lurks in the shadows â€Å"time watches from the shadows† and something that creeps up on you when you least expect, and even interrupts couples and lovers when they are at their most intimate  times â€Å"And coughs when they would kiss† this line also again, personifies time. Into many a green valley, Drifts the appalling snow† the first part of this quote represents the beginning of love, before time has interrupted. The word ‘green’ has connotations of summer or spring, the time of year when new things begin to come to life, just like when love begins to blossom. However over time the green valley is taken over by the ‘Appalling snow’ killing all the plants which have blossomed in the summer, time takes its toll on the valley. This is a metaphor for love, love starts of wonderfully, new and fresh.However as time drifts in an d begins to interrupt the love slowly begins to fade and change. The word ‘drifts’ again suggests that time sneaks up on unsuspecting people. In Conclusion, Auden uses techniques such as first person singular, the use of third person and the personification of time. Auden uses these techniques to suggest to the reader that time waits for no one and that it can interrupt at any time. This is further conveys by the quotation ‘and coughs when you kiss'

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My business review of paultons park limited - Assignment Example Furthermore, the management should review their financial records with when planning since the industry is characterised by a shift in demand at the market place, hence the need for proper management as it has been the case for years (Needles, Powers & Crosson, 2010, p. 1304). For instance in England, Paultons Park Limited is contributing to the growth of the economy despite the difficulties in managing their operations. During unpredictable times, the management is required to devise means of sustaining tourism activities to ensure that the change in the marketplace does not lead to losses in tourism companies (Futrell, 2004). The measures can include, planning for the accommodations of walk in guest in cases where demand surpasses the supply, budgeting for the needs of the clients and the employees of the park, and lastly, enacting policies that will facilitate revenue generations. In Europe, a majority of tourist prefer going to thematic parks and this is one area in which Paulton s has capitalized on; for instance, the corporations has designed parks to cater for the needs of clients from different regions of the world (Yi-De, 2008,p 2). Furthermore, the company has divided its activities into entertainment, educational and refreshments services with entertainment activities featuring as the most preferred programs by clients (PR Newswire 2007). In designing their programs, Paultons should devise ways to increase its revenue since competition is contributing to the decline in revenue at the company. In 2008, the management witnessed a decline in revenue and this was due to the cutthroat competition from suppliers of hospitality services. The competitors of the company are Disney, SeaWorld Parks and Clementon. The companies offer services similar to Paultons Park’ services; however, there are differences in the manner in which SeaWorld and Disney customizes their services to guest. Examples of services that Paultons Park customizes include entertainmen t services, supplying meals together and banqueting (Sehlinger, Testa & Bleiberg, 2011, p. 180). From a financial perspective, competition is posing a challenge to Planktons Park limited, and as a result, competition is forcing the management to devise means for dealing with the cutthroat competition and one of the suggestions is the use of modern facilities at the park. In this case, Paultons Park limited is going to invest in computer programs that will aid the management in planning for the needs of the company. A briefing on non-financial features of your selected firm The company engages in corporate social responsibility functions such as constructing shops and opening restaurants to serve the public. The management does this with the objective of strengthening Paultons Park brand name (Nikolai, Bazley & Jones, 2010, p. 276). Intermediate accounting. Australia, South-Western/Cengage Learning. Consequently, the company has reputation for offering quality services to clients at affordable costs. Additionally, the park engages in conservation activities such as maintaining public facilities like schools and this has developed the reputation of the company as being responsible in their duties. The company offers employees bonuses of their income and in addition, employees without bonuses

Japanese Cars in America Research Paper Example | Topics and Well Written Essays - 750 words

Japanese Cars in America - Research Paper Example The Americans want economy and performance. They see the features of the car and the Japanese are ahead in this respect. Also, the Japanese are ahead because of their capability to meet customers' demands. The Americans liked their cars with a "swagger and attitude" (Americans Still Think Japanese Cars Best, 2007). The Japanese cars provided just that. While the domestic cars did not fare so badly at 29%, it was the Japanese car that gave the clear lead at 44%. The Japanese car models were clear winners because of their eye for details. The Americans were impressed with the capability of Japanese cars to perform for longer periods at lower costs. The Japanese cars were closely followed by American models. The Americans, by and large, prefer cars' performance over its nationality. The American models lacked in the strategy of staying a step ahead in the competition although they were adept at closing the gap once foreign cars established the lead. However, that is all that the American models succeeded in achieving. They could not overtake the lead. Having closed the gap, the American models still failed to supersede the foreign cars in the areas of economy and performance, "Eighty-five percent of foreign car owners said they were very satisfied with their cars, while eight in 10 owners of American cars were very satisfied" (Americans Still Think Japanese Cars Best, 2007). ... The American models lacked in the strategy of staying a step ahead in the competition although they were adept at closing the gap once foreign cars established the lead. However, that is all that the American models succeeded in achieving. They could not overtake the lead. Having closed the gap, the American models still failed to supersede the foreign cars in the areas of economy and performance, "Eighty-five percent of foreign car owners said they were very satisfied with their cars, while eight in 10 owners of American cars were very satisfied" (Americans Still Think Japanese Cars Best, 2007). The American models were close second even in this respect. It appears the American models have been done in because of the inability of the manufacturers to align with the buyers' demands and also the devil-may-care attitude of the American buyers. The Americans are cagey about models that appear inferior. The cost-conscious Americans also believed in better economy and chose to purchase second hand and well-maintained Japanese cars over brand new domestic models. "It's more attractive financially to obtain a car directly from Japan, even when you include the extra fees and monies you pay for shipping and taxes. It's simply cheaper to buy a car directly from Japan than it is to buy a similar car made in the U.S. Another reason behind this great demand of Used Japan cars is that Japanese drivers are careful to maintain their car cosmetically and mechanically so virtually all cars put up for sale or export will be in great condition" (Advantages of Buying Used Japan Cars, 2008). Conclusion It is all in the mind! The difference in the American psyche and the Japanese psyche reflect in the position of their

Reflection about the discomfort Essay Example for Free

Reflection about the discomfort Essay When I met a stranger at a party, I said to myself I wouldnt be shy. I told him my life story and my opinions within 10 minutes of meeting him. How odd it seemed. And finally he escaped from me. This was not a good start of a relationship, from that I learned self-disclosure was a kind of communication which worked best a little at a time. I had to sensitive to the other persons needs and feeling, to be empathic. When I communicated with my boyfriend in the first week, I reminded myself I should practice self-disclosure and I gave me a license to blurt out everything to him. Several times he said to me, Youre doing that communication thing on me. From his reflection about the discomfort, I thought I was over disclosing. The next week, when I stayed with him, I paid more attention on listening to him, gave him chances to disclose, but he complained that he was disclosing more than I was. This time I made another mistake, I was underdisclosing. I understood that deciding when and how much personal information to disclose was not a simple case, if I couldnt handle well, not only I would lose the chance to make friend with that stranger, but also lose my boyfriend. I was so regret that I was not prepare well for this part in the methodology section. I should modify it. Then I went to do some reading and found the guideline for disclosure. Self disclosure is best when it is to the right person-often one who is capable of empathic understanding; to the right degree- you may decide to disclose all or part of your experience; for the right reasons-be sure your goal is to disclose yourself rather than to burden the other or show off; at the right time-in hours that are appropriate and when the other is not heavily burdened with his own need; and in the right place-in a location conducive to this kind of communication.(Bolton, 1986, p. 180) In the following days, I kept these guidelines in mind when I communicated and made a great effort in using disclosing, no complaints again and the relation between my boyfriend went even intimacy.  I was amazed how I was able to self disclose to my friend Jane after nearlly 3 weeks disclosing training. I opened myself to her and revealed things about my past that I very rarely talk about. I found she was able to relate to me and I even led the way for her to reveal things about herself. This gave us a great beginning. One behavior that has hindered my self-disclosure with her was when she told me she was not happy for me when I told her a serious mistake I have made before. Unfortunately, after she did that I have not been able to open myself up anymore. I didnt take confrontation too well and said nothing at all. I needed to change this by telling her how I felt when she said that to me. If I could do this it would be a big step for me. This was a problem that I didnt foresee, I should learn how to deal with confrontation, prepare for it. I kept a diary of my disclosing within these 3 weeks. I found I was easy to disclosure to women than men. I avoid interact with people with different culture, I rarely talked about my family, and I often pushed me to self-disclosing too much and this turned people off. A lot of problems involves in my skill, I need to learn more about confrontation, learn how much I should disclose and to whom the disclosures are made. These were not included in my initial plan, and I will add them in my follow up plan. Conclusion and reflection  1. Self-disclosure is a process of providing information to another individual. The information that is disclosed includes ones thoughts, feelings, past experiences, and future plans.  2. For me, self-disclosure was the hardest piece of the puzzle, I did not tell people who I really was because I was afraid that they would not like the real me. Plus I had the need to protect myself.  3. I think an ideal self-disclosure (my goal) involves openness, a desire   o get closer to another, and an implied trust in the person were revealing ourselves to. It also can increase self-acceptance. 4. The amount of information we disclose in our interpersonal relationships also influences our relationships. The Johari window is a model that helps us assess the type of information we disclose; whom we make disclosures to and the communication environment we find ourselves in. By using this model, I found I was a person I r who had a lot of hidden area and a little open area.  5. My relationship with my friend May was an example of using the social penetration theory. I thought I understood this theory and did quiet well with disclosing to May. Although the disclosing slowed down in the last week, it was due to the different background. From that, I knew disclosure happened frequently with people had common ground. 6. Although I overcome the mental barrier to communicate with the stranger, I still done badly. I fell in an extreme-overdisclosing and made him escape from me. I realized that self-disclosure couldnt be used as a mere device to force the other people into a relationship. It was a kind of communication which worked best a little at a time. I should sensitive to the other persons needs and feeling, to be empathic. 7. I failed to use self-disclosure with my boyfriend in the first two weeks, but with the help of the guidelines, I did better in the last week. During the first week, I made a same mistake (overdisclosing) again. I blurted out everything to him. After he reflected his uncomfortable, I forced myself to listen more, but still fell into another extreme- underdisclosing. In order to solve the problem, I found some guidelines and kept in mind in the following week and got a lot of benefit. 8. I done really well in disclosing to Jane, but a new problem arose. I didnt know how to deal with confrontation when she said she didnt like my past behavior. This hindered my disclosing and I couldnt open myself any more. The lack of prepare for confrontation leaded to my failure.  9. I thought the approach I adopted was quiet successful, such as prepare for disclosing and handle the anxiety, using a method to gradually work up to being more open.  10. I benefited a lot by keeping a diary about my training. From that, I discovered what feelings and needs I didnt disclose; which friendships grew the most. I also knew certain of my disclosures turn people off and what I was uncomfortable discussing certain things and who I avoid interacting with. 11. Prepared other for my change by telling them I would use a new communication skill gave me a lot of benefits. They would give me feedback and if I done badly, they wont easily get annoy.  12. There were many shortcomings in my approach. Such as ignore when and how much personal information to disclose, havent prepared for confrontation. Those problems made my disclosing failed.  13. I thought my origin goal was appropriate-became openness, got closer to another, and had an implied trust in the person were revealing ourselves to. My goal also included increasing my self-acceptance. After 3 weeks training, I found I was more open than before, I wouldnt always hide myself and I would like to share myself with the right person. I got closer to May, my boyfriend by disclosing. During the process of disclosing, a trust had built. I showed some trust in another by making a disclosure that had a little risky, when the other accepted and was supportive about my disclosure, trust was likely to be enhanced. Due to the acceptance by others, my self-acceptance enhanced.

No Man Is An Island Scottish Culture

No Man Is An Island Scottish Culture This essay will examine this motion and discuss the idea that no man is an island. The phrase no man is an island means that everyone is influenced by the world around them; no person has total independence and freedom. This idea will be explored in relation to Scotland. The phrase will be no Scotland is an Island. Scotland over the years has had many challenges to its place, space and identity, and these will be explored through looking at Scotlands history, its economy, its politics, its culture and how it is today. The idea of nationalism and Scottish Nationalism in particular, and whether nationalism is a good thing will be examined. The question of whether Scotland should be independent will be investigated. Scotland has struggled for years to be an island in its own right; the whole nationalist feeling and want for independence is a want to be their own Island. Has Scotland got this or is it still struggling with its nationalist views and identity? What is Nationalism? Nationalism is difficult to define as there are so many different views on what it is. It is closely linked to the identity of a country and how a country promotes themselves. Nationalism is also a collective and shared feeling about a place. Nationalism is a way of showing pride towards your country (Smith, 1991). However there is an argument to suggest that nationalism is political and something that the government uses to show the rest of the world what makes their country special. One definition of political nationalism is: the active solidarity of a group who share a common culture or history or history and who seek to give this common experience a political reality whether by means of self government or some other kind of political recognition if not autonomy (Phillip cited in Mitchinson, 1980). Nationalism is an active movement from a group that collectively share the same culture and history and want to preserve that culture and history through a political party. This is similar to why the Scottish National Party (SNP) was set up and this will be looked at in more detail later. In Scotland there are different extremes of nationalism: there is the aggressive form of where people think Scotland should be an all Scottish country with no one else from other countries and there are the people who try and preserve what is left of Scottish culture and history. The second form of nationalism can be defined as Pseudo-Nationalism (Smith, 1991). Jim Silars, a former Labour MP, when describing Scottish Nationalism said: I see a nation as formed by people with a shared historical experience whose customs, practices, social mores, culture, patterns of thought and attitudes form a human group which is quite a distinct part of humanity. When that nation can identify issues and perceive that its members have interest in them and when that nation asserts its right to decide its own attitudes to issues then we have a basic nationalism (Silars, 1986). This is very similar to Isobel Lindsay, a member of the SNP, view of nationalism as a countrys national identity and ability to rule on its own (SNP). She considered that the sharing of power is important so that everyone has a fair say (SNP). The government is more socialist in its views because it looks after the less fortunate (SNP). The idea that the current way of running the country cannot continue and that Scotland should look at a more European structure (SNP) (Murison, 2003). This is a more political view of Nationalism and how it is used practically in running a country. Scotland has lost touch with some of these values because of its ties with England In terms of No man is an Island, when a country has strong nationalism they are saying that they are an island. It does not mean that they are really an island but metaphorically they should be viewed as a country in their own right and not politically attached or influenced by any other country. Scottish History Scotland has a vast and well documented history much of which consisted of attempting to ward off continual attacks from England. England was always invading Scotland and claiming it as its own. The wars with England were known as the Wars of Independence. After the death of King Alexander III in 1286, Scotland was plunged into uncertainty whilst a new heir was chosen (Lang, 2005). Eventually, with the aid of King Edward I of England, John Balliol was selected in 1292, but his was not to be a peaceful reign (Lang, 2005). Refusing aid in Englands war with France, Balliol attracted the wrath of Edward and the two kingdoms descended into a conflict that would endure for more than 40 years (Lang, 2005). England was exercising a degree of hegemony in its pursuit of Scotland. This was a challenge to Scotlands space and place. England wanted to expand. Many Scottish people died for their freedom and amongst these was William Wallace. Wallace, who led the Scottish rebellion against Edward I, inflicted a famous defeat on the English army at Stirling Bridge (Murison, 2003). However, English judges read a list of charges against Wallace and then tortured and executed him (Murison, 2003). Robert the Bruce had himself crowned King of Scotland in 1306 and defeated the English forces, while Edward I died before he managed to launch another campaign in Scotland (Lang, 2005). His successor, Edward II, was not able to precede his fathers policy and Robert the Bruce consolidated his position in Scotland (Murison, 2003). After deposition and assassination of Edward II in 1327 Robert invaded northern England and the Treaty of Edinburgh-Northampton in 1328 that recognized Scottish independence and him as its king was signed (Lang, 2005) (McCracken-Flesher, 2007). Scotland had its independence from England and was an Island and a country in its ow n right again. In 1707 Scotland was starting to have economic problems due to harvest failure and problems with colonization so needed to unify with England (McCracken-Flesher, 2007). However, there was a divide in Scotland as some people were still very bitter towards the English and wondered if unification was a good thing. Conversely, the political powers saw it as an advantage economically. England wanted to bring Scotland back under control. The Scottish parliament was dissolved and Scottish representatives were sent to Westminster instead (McCracken-Flesher, 2007). The two countries were to have common economic politics and common tariff barriers. Scotland was to maintain its own Kirk, legislation and education system (McCracken-Flesher, 2007) (Brown, 2010). Scotland had lost its Island. There are still areas in Scotland that are bitter towards the English. This is where a lot of Scottish Nationalistic feeling stems from as their ancestors fought hard for Scottish freedom and independence. Pe ople feel Scotland should go back to being what it was like before 1707 it should go back to being an Island. What is Scottish Identity Tartan, shortbread, haggis and whisky: this is stereotypical of what Scotland is known for. It raises the question of whether an individual can give themselves an identity or whether it is what others gives to the individual? Scotland is known worldwide for its Identity. Tourists come to Scotland with certain expectations of what it should be like and in a way people have given Scotland its identity. Scottish Identity is what makes Scotland and its people Scottish. There are a lot of factors that come into it such as language, food, behaviour, heritage, clothes, culture and traditions. Tartan is a symbol of Scottish Identity.The earliest example of tartan dates from the third century AD (Brown, 2010). A two coloured check, named the Falkirk tartan, was found near the Roman Antonine wall (Brown, 2010). Tartan has become the main symbol of Scottish culture and an emblem of Scottish descent (Brown, 2010). The first tartans were simple checks coloured by vegetable dyes found in the various districts of Scotland, the colours signifying a geographical base (Brown, 2010). The clans were recognised by regional shades caused by the diversity in weaving techniques. After Bonnie Prince Charlies defeat at Culloden in 1746, the wearing of the kilt was banned and the Gaelic language discouraged (Brown, 2010). Anyone caught wearing tartan or playing the bagpipes could be sent to jail for six months (Brown, 2010). This was oppressing Scottish Identity. The use of tartan and Scotlands traditional way of life was lost. There was an upsurge in the Highland craze after Sir Walter Scott stage-managed the Royal visit of George IV to Scotland in 1822 (Brown, 2010). The king arrived wearing a kilt. Tartan became even more popular during the reign of Queen Victoria when commercialisation took hold and tartan mania rolled on (Brown, 2010). Back then wearing tartan was a way of life for Scots but now they only wear it for special occasions such as weddings. Every Scottish family have their own tartan which is brought down from generation to generation these tartans stretch back from the Scottish clans. Tartan is a symbol of Scottish Nationalism people wear tartan with pride for Scotland. Tartan is recognised worldwide. Scottish education left teaching about Scotland out. Scottish history was British history, and British history usually meant English history. Scotland does have its own education system but there is very little taught about Scottish history so kids cant develop nationalistic views or make up their own mind about the future of Scotland. People dont trust children with big issues as they dont feel they will understand them. Scotlands traditional language is Gaelic which was one of the languages highlanders spoke. There are very few people who speak the language nowadays as not a lot of people teach it (Ferguson, 1998). The people who do speak it are in rural places or in highland areas. Scotland is also a more multicultural country so English is the language that most people understand. The Scots have made the English that they speak their own (Ferguson, 1998). They have retained a high percentage of vocabulary derived from Old Norse and Anglo-Saxon, and they speak with a lilt. Indeed (Ferguson, 1998), Scots is an actual language all on its own. However it was frowned upon in schools (Ferguson, 1998). Scots Gaelic, a language in its own right, was all but eliminated; less than 2% of Scottish people speak Gaelic today (Ferguson, 1998). There are numerous attempts to keep it alive, and the BBC as well as ITV offer segments of Gaelic programming for Scotland, where it survives mostly in the nether regions of the highlands and islands (Ferguson, 1998) (Anderson, 1997). There is little efficacy in speaking Gaelic nowadays. Scottish culture and identity is very important to Scottish nationalistic feeling. People want to keep the old traditions and way of living alive. There has been a lot of struggle over the years especially with tartan and their language. Scottish Economy Scotlands main industry was heavy industry such as construction (Anderson, 1997). The essential industry had been in great demand during the post-war period, but as Europe slowly recovered from the lingering impacts of war, old competitors became active again, while the need for heavy industry continued to diminish (Anderson, 1997). Unemployment in Scotland rose steadily, having doubled the number of jobless labourers by the beginning of the 1960s a tendency which continued in spite of attempts of bringing new industry to Scotland (Anderson, 1997) However in the 1960s oil was discovered in the North Sea which is located just off the coast of Scotland (Russell, 2005). Aberdeen became the centre of Britains North Sea oil industry, with many oil terminals such as that of Sullom Voe on Shetland and Flotta on Orkney and at Cruden Bay and St Cyrus on the north east coast of Scotland, being built to support the North Sea oil industry (Russell, 2005). However Scotland could not reap the rewards economically from this as while Scotland was part of the United Kingdom it had no control over royalties and revenue and it thus could not be used to benefit of Scotland economically (Russell, 2005). This strengthened the nationalist ideals and the fact Scotland should go independent because they would be able to take full advantage of the oil reserve and survive economically on their own. However, Labour claims that the oil is not sustainable and Scotland would not survive economically (GUNN, 2010). The oil is also a valuable resource for the United Kingdom so going independent would mean they lose out on that resource. The Scots were not inclined to favour home rule or nationalism, but whether they did so or not, their attitudes were determined not by economic but by other issues. Whatever the reality of an economic case for nationalism in Scotland before 1914, none was imagined (Mitchinson, 1980). Scotland economy provides a strong argument for independence. However does not give Scotland its national feeling, nationalism comes more from other factors. Nationalism is more about Scotlands Identity rather than its economy. Scotland can sustain its Space, Place and Identity through its economy though for a good few years. Scottish National Party (SNP) The SNP is a democratic left-of-centre political party committed to Scottish independence. It aims to create a just, caring and enterprising society in the mainstream of modem Europe by releasing Scotlands full potential as an independent nation (Independent, 2011). The leader of the SNP is Alex Salmond (Independent, 2011). At the 2007 local elections, the SNP won 363 council seats of 1,224 (doubling its 2003 total of 181 councilors), making them the largest group in Scottish local government. (Independant, 2011) The party has been at the forefront of the campaign for Scottish self-determination for almost seventy years (Independant, 2011). The evolution of the SNP has been paralleled by the political evolution of Scotland herself: from an almost totally unionist country to a nation on the brink of independence (Independant, 2011). The Scottish people have invested a lot in their Parliament but there is a growing realisation that, although devolution was a job worth doing, it is a job half done. The SNP ideology is to restore Scottish Parliament and return Scotland to the normal status of an independent country. Independence means Scotland will have a direct voice in Europe and the international community, and the power to tackle Scotlands social and economic problems by making Scotlands wealth work for Scotlands people (Independant, 2011). The SNP have a very nationalist view. The leader of the SNP Alex Salmond said There is not an anti-English bone in my body. I have forgotten more about English history than most Tory MPs ever learned (Bentley, 2009) The leader and the party are very passionate for independence and pass their passion on to the people of Scotland. In the current economic climate people are more supportive of them because they are growing tired of other parties and having to suffer the same policies as England. The SNP want to take Scotland back to what it was like before the 1707 unification. They believe Scotland should be able to make all decisions itself and govern itself. However some people still think Scottish economy is too unstable and people also like the idea of a United Kingdom. . Lindsay says: The Scottish National Party declares its unshakeable belief in Scotlands destiny as a European nation and reaffirms its belief that the best course for Scotland to take lies in Independence in Europe (SNP) The SNP think Scotland should be an island and not be influence by England. The issue for independence has cropped up again as the 2011 Scottish Elections saw the SNP win by an outstanding majority they won 69 seats in the Scottish Parliament which means they can push for an independence referendum (BBC, 2011). Scotland will be able to decide whether it will be a country in its own right or will still be part of the United Kingdom. It finally gets to decide whether it is an Island or if it is not. Scottish Parliament The first Scottish Parliament arose during the early thirteenth century, and its first meeting was at Kirkliston in 1235 in the reign of Alexander II (McCracken-Flesher, 2007). However due to economic problems the parliament was unified with England in1707 (McCracken-Flesher, 2007). Since then Scotland had been governed by Westminster but more recently there has been a lot of nationalistic feeling in Scotland thanks to the SNP. As the Scotland Parliament Scotlands Right report said: The longing of the people of Scotland for their own Parliament rings clear and true every time opinion is sounded. We believe that the momentum for change is now too great to deny; and that a Scottish Parliament will soon be meeting for the first time in nearly three centuries (SCC, 1995). In September 1997, a referendum of the Scottish electorate secured a majority in favour of the establishment of a new devolved Scottish Parliament, with tax-varying powers, in Edinburgh (McCracken-Flesher, 2007). The new Scottish Parliament met at the Church of Scotland General Assembly rooms until 2004 when they got given their own building called Holyrood (McCracken-Flesher, 2007). This gave Scotland more control over domestic issues that affect their people. This was a great turning point for Scotland (McCracken-Flesher, 2007), However some people did not think it was enough and wanted more control over their decisions. The SNP keep pushing for more devolved powers to be given over to Scotland so it can take control of its own resources. In conclusion, Scotland as it stands today is not an island: it still has nationalist views but is a long way from independence. Scotland has a vast history of standing against the English for independence from the wars of independence when many Scottish ancestors died which feeds a lot of the nationalist feeling in Scotland today. Scotland was a country in its own right prior to these wars. Scottish people today take pride in wearing tartan for special occasions but there was a time when it was suppressed. A lot of old Scottish past times that are a part of Scottish identity are dying out because of the unification with England such as the speaking of Gaelic. Scotlands economy could hold the key for Scotland becoming an Island in its own right as the oil could mean Scotland could survive on its own. However the United Kingdom relies on it too and people worry that it would run out. The SNP is Scotlands leading political party and keeps Scottish nationalism alive but also fights for Scotlands right for independence. However Scottish people are divided with those who want it and those who do not. Scotland has been given more power as under Tony Blair they got the Scottish Parliament back but only with devolved powers. Nationalism is important for a country to have as they can have pride in their country, heritage, culture and way of life and what makes their country unique. Scotland may not have independence yet but does it need it? Even if Scotland was to become independent it would still have to answer to the rest of the world. It is important to share the aspects that make Scotland great and for Scotland to be enriched by other countries. Scotlands culture will never fully return and Scotland will always be reliant on other people to keep whats left of it alive. Scotland is not an Island as no man is an Island but it does not have to be.

Evaluation of Materials Management Information System

Evaluation of Materials Management Information System Executive Summary The purpose of this report is to assess the effectiveness of the existing Materials Management System (MMS) in â€Å"ABC Construction†, identify the gaps in business processes and define user needs and stakeholders expectations concerning the implementation of new Information System (IS) proposed by the Modernization Committee of the Company. Field study and research through questionnaires showed that there were major failures in the existing MMS in the field of planning, tracking and inventory of materials and equipment. There was no integrated automated control over the materials planning process. Vendors and Suppliers databases were poor. Tracking of materials was processed through MS Excel spreadsheet making the expediting of Suppliers submissions inefficient as sometimes the data was simply lost which led to mismatch between the Company and Suppliers data in the context of delivery status. The control and monitoring of the materials in stock was characterized by inefficient inventory paperwork. The overall MMS documentation was not comprehensive enough provoking heavy workload, manual verification of the data and unsatisfactory reporting which consequently caused failures to meet construction completion deadlines. The proposed IS SAP MM was critically evaluated as a potential solution for the automation of MMS in â€Å"ABC Construction†. Taking into consideration principle business objectives the success of IS was diagnosed by means of IS Success Framework developed by DeLone and McLean (see Appendix 1). The outcome of the analysis showed that IS proved to be applicable and could meet the expectations of either Senior Management or Materials personnel, and to align with the Companys strategy and business objectives. The main processes of Materials Management and the relations between â€Å"ABC Construction† and Vendors/Suppliers can be efficiently managed and coordinated if proposed IS is implemented. The recommendation to utilize the proposed SAP MM for efficient Material Management was supported. Professional MM IS and speed of execution can provide the Company faster time to market, potential growth as a long-term objective and thus, sustainable future of the business. Further comprehensive financial analysis for IS implementation project will be conducted by the Financial Department and presented to stakeholders in order to make final investment decision. Introduction â€Å"ABC Construction† is a medium Russian Construction Company founded in 1995 specializing in general construction, construction management, and design services. It is a material-intensive business in which control over materials required for construction has a major impact on the revenue of the company. In order to access the current performance of Material Management System, identify its inefficiency and define user needs and expectations of the stakeholders with regards to implementation of new proposed Information System (IS) a field study and research through questionnaires were conducted. Based on the results of the interviews and data from the questionnaires of 1 Project Director, 4 Project Managers, 4 Contracts Managers, 5 Chief Engineers, 3 Material Managers and 10 Materials Coordinators the major drawbacks of the existing MMS were identified in the field of planning, tracking and inventory of materials and equipment. The following implications are summarized to describe the outcome of the research with regards to MMS utilized in the Company: There is no efficient automated control over the materials planning process. Vendors and Suppliers database is poor, not up-to-date, not all the required information included. Vendor Data requirements are not defined in terms of requisitions, package and purchase orders (PO), no materials specifications available and deliveries timelines indicated. No comprehensive pricing information available in the system. Tracking process of status of materials and equipment deliveries is done through MS Excel spreadsheets making the expediting of Vendor submissions inefficient. A number of Materials Specialists and Coordinators are working on one spreadsheet at the same time and due to human element while transferring data information may be lost. This causes the mismatch between the Company and the Contractors data in terms of materials status. Inefficient control over the materials in stock. Inventory reports are not detailed; shortages of materials are not specified and can be depicted by means of PIVOT tables only. Materials Coordinators working in various projects of the Company sometimes do not have enough time for monitoring the stock which can cause such major problems as failures to meet construction completion deadlines and initial budget deficit due to incidental expenditures caused by damaged/lost or undelivered materials which were not properly indicated in craftwork database. The overall MMS documentation is not comprehensive: process sheets, inventory records, material requisitions, material call-off schedules, shortage notes, lot tickets, delivery notes and quality test sheets provide incomplete information and you have to take time and refer to another documents and spreadsheets to find the required information. There are no procedures on document standards between the Company and its vendors/suppliers. Contract Managers are not satisfied with the reporting system which is not transparent enough and is to be developed to better standards. Due to the Companys Modernization Strategy and taking into account the gaps in the existing MMS a standard integrated IS SAP MM (Materials Management) was proposed for implementation within the Company. The main objectives of IS Implementation set by the Senior Management are as follows: To ensure that â€Å"ABC Construction† has the right material, in the right place, at the right quantity and price. To develop and unify materials related procedures and make materials purchase, transfer and receipt clear for all involved parties. To stay competitive in construction market and build a sustainable future. Analysis and Implications In order to assess the integral ERP solution SAP MM (module that is used for Procurement Handling and Inventory Management) was reviewed to evaluate the applicability of IS to meet the requirements of the stipulated business objectives. IS was inspected through the application of the success metrics specified in Updated IS Success Model developed by DeLone and McLean. SAP MM success evaluation based upon success metrics aligned with stakeholders expectations is indicated in the table below. # IS Success Dimensions Valued Qualities Preliminary Assessment of SAP MM 1 Information Quality Usability Information is comprehensive and complete. Consistent track of historical data. Availability / Reliability Data can be accessed from multiple geographical locations, IS stable and reliable. Adaptability IS flexible architecture with high scalability. Response time Real-time application, response time is short. 2 System Quality Content Personalized Clear definition of user access rights. Completeness IS covers all stages from Planning to Procurement and Warehousing (see Appendix 2). High integration with other ERP systems. Relevant Single data storage with the relevant data. Secure R/3, 3-tier architecture: database, application server and client, all data stores on server side. Encrypted client-server data transfer. 3 Service Quality Assurance IS if fully integrated and do not require additional adaptation. Developer Support 24/7 helpdesk. Easy remote administration options. 4 Usage Simplicity of operation Basic training usually takes 5-10 days. User-friendly interface. Quick Access to the most updated data. 5 User satisfaction Business purposesorientation SAP MM is able to provide the required graphs and analytics for planning, tracking and inventory; reporting structures are clear and easy to reconfigure. 6 Net benefits Improved Cost Control IS lowers total cost of ownership with a scalable and flexible solution that enables to implement enterprise-wide changes and deploy them globally. IS improves efficiency with a solution that has the functionality to support the business processes. Improved Strategic and Operational Procurement IS optimizes vendor base, improves inventory turnover and cycle times, and reduces operational costs. IS covers all tasks within the supply chain, including consumption-based planning, planning, vendor evaluation and invoice verification. It also includes inventory and warehouse management to manage stock until usage dictates the cycle should begin again. Electronic Kanban/Just-in-Time delivery is supported. Information transparency IS enables management oversight; support overall decision-making processes. IS facilitates time saving. One of the main objectives of the capabilities of described IS is to improve streamline collaboration between the Materials Department and its suppliers while drastically decreasing procurement and inventory costs and maximizing the value of relationships on both sides. Thus, the supplier participation and automation of cross-company processes are increasing which leads to enhancing the supply chain visibility, to increasing the overall speed accuracy, and adaptability of Vendors which is vital for construction field. Proposed IS can improve and simplify the inventory procedures and control over stock in the Company. IS Supplier portal component is available. That eliminates manual data entry, improves internal and external communications and reduces errors and process costs. IS provides the required transparency of the Material Management processes and Supplier/Vendor base visibility enabling companies to monitor and evaluate suppliers with real-time performance feedback. The following expectations of the Company can be met if proposed IS is implemented: Automation, simplification and acceleration of Material Management processes. Less mismatching between Supplier/Vendor and the Companys status documentation Accurate and detailed information on Supplier/Vendor abilities and rates. Improved reporting system and configuration of the reports per requirements of Senior Management, Materials Staff and Financial Dept. Lowered procurement and inventory costs; improved asset utilization. Reduced risk of supply and delays through the efficient IS electronic tracking. Reduced downtime overtime; paperwork, adjustment and compilation of the forms. Recommendations Based on the results of SAP MM critical evaluation the IS proves to be applicable in order to develop or replace the existing MMS in â€Å"ABC Construction† and to meet the expectations of either Senior Management or Materials personnel, and to align with the Companys strategy and business objectives. The principal processes of Materials Management can be fully monitored and controlled if proposed IS is implemented. Therefore, the recommendation to utilize the proposed SAP MM for efficient Material Management is supported. To build a sustainable future and to remain competitive in construction market the materials and equipment as well as relations of â€Å"ABC Construction† with Vendors/Suppliers can be efficiently managed and coordinated through proposed SAP MM. Professional MM IS and speed of execution can provide the Company with faster time to market and potential growth of business as a long-term objective. Further comprehensive financial assessment in terms of costs and commercial value, benefits and risks of the IS implementation project is to be conducted by the Financial Department and presented to stakeholders in order to make final investment decision. Microsoft Rapid Economic Justification (REJ) Framework can be recommended for further reference see Figure below. Bibliography 1. Bancroft NH, Sep H, Sprengel A., 1998, â€Å"Implementing SAP R/3 (2nd edn.)†, Manning Publications: Greenwich, CT. 2. Carr N.G., â€Å"IT Doesnt Matter†, Harvard Business Review, 2003. 3. DeLone, W.H., and McLean, E.R., 2003, â€Å"The DeLone and McLean Model of Information System Success: A Ten-Year Update†, Journal of MIS, vol. 19,no.4, pp. 9-30. 4. DeLone, W.H., and McLean, E.R., 1992, â€Å"Information systems success: The quest for the dependent variable†, Information Systems Research, vol. 3, no.1, pp. 60-95. 5. Microsoft (2010). Build an airtight business case for new IT investments, 2005. [Online]. Available from: http://www.microsoft.com/business/enterprise/value.mspx [Accessed: 15 January 2010] 6. SAP (2010) Workload Overview. [Online].Available from: http://help.sap.com/saphelp_nw04/helpdata/en/21/2c8f38c7215428e10000009b38f8cf/content.htm [Accessed: 14 January 2010] 7. SAP (2010) MM Overview. [Online].Available from: http://www.docstoc.com [Accessed: 12 January 2010] 8. Seddon, P.B.; Staples, D.S.; Patnayakuni, R.; and Bowtell, M.J., â€Å"The dimensions of information systems success.† Communications of the Association for Information Systems, vol. 2, art. 20. Retrieved January 10, 2010, from www.clemson.edu 9. Skok, W., and Kalmanovitch, C., 2005, â€Å"Evaluating the Role and Effectiveness of an Intranet in facilitating Knowledge Management†, Information Management, vol. 42, no. 5, pp. 731-744. 10. Skok, W., and Legge, M., 2002, â€Å"Evaluating Enterprise Resource Planning (ERP) Systems using an Interpretive Approach†, Knowledge and Process Management, vol.9, no. 2, pp. 72-82. 11. Skok, W., Kophamel, A., and Richardson, I., 2001, â€Å"Diagnosing Information Systems Success: Importance-Performance Maps in the Health Club Industry†, Information and Management, vol.38, no. 7, pp. 409-419. 12. Willcocks, L.P., and Lester, S (eds.), 1999, â€Å"Beyond the IT Productivity Paradox†, Wiley. Chichester.

Chicken Soup for the Teenage Soul :: essays research papers

Chicken Soup for the Teenage Soul Chicken Soup for the Teenage Soul is the first of seven editions of the Chicken Soupseries. It is loved and admired by everyone that reads it. It has become a popular book all over the world. The author, are various people-was a struggling single mother when she started the Harry Potter series. She spent time in a cafà © in England to write the books. She did a fabulous job, she has been the recipient several awards for the series, and the first book will be transformed into a movie, which should be released in November of 2001. I thoroughly enjoyed reading Harry Potter, and I plan on reading the rest of them. From what I have read in just the first book I am sure that I will enjoy all the rest. The author has a very creative way of writing that is easy enough to understand, but also involved so that the reader isn’t bored stiff. This is partially why I feel that it has had such great success. Another big reason for its success is because it can be read and enjoyed by all ages. If you are young, you can relate to the first years; if you are older you can think back and it brings out the child in you. This magnificent story is about an eleven year old boy who has been deprived of practically everything all his life. Harry Potter lived in a cupboard under the stairs with his â€Å"muggle† relatives. Muggle refers to humans who lack any sort of mystical power. His Uncle Vernon and Aunt Petunia treated him very poorly because they refused to accept him for whom he is: a very famous child with great potential as a wizard amongst the magical world. As he grew up he never got anything of his own, even on special occasions. He received his spoiled cousin Dudley’s old clothes, which were all too big for Harry. At school Harry was bullied around, at home he never got a full dinner, and his birthdays were often forgotten. Needless to say, he lived a very depressing life.   Ã‚  Ã‚  Ã‚  Ã‚  Fortunately things changed. Harry received an envelope in the mail, but Uncle Vernon did not allow him to read it. Another letter came; once again Harry was not allowed to read it. More and more letters came, it was apparent to Harry that someone was trying to contact him and would not stop until he got the message.

Characterization Of The Physician :: essays research papers

Direct Characterization:Doctor of physicsHe was very into astronomy.He kept his patient from being depressed by horoscope and magic.He could sense the fortune that'll arrive in his sick patients dwelling. He was a very good physician.He knew the cause of every sickness. His patient pays him in gold. He read a lot of medical books written by the famous physicians such as Esculapius, Deiscorides, Hippocrates and Hali' etc. He was careful about his diet; never ate a bite more than he should yet he ate healthily.He read buy little in the Bible.He dressed in blue and scarlet. He is careful with his money.He kept the gold he gained and loved it more than anything else.Indirect Characterization:He is well respected in the society since he is a doctor.He might be a descendant of one of the well-known physicians.He studied a lot about medicine and its causes. It said that he knew the cause of very malady, were it of hot or cold'.He probably isn't a Christian, at least not a devoted one. He c ures his patients not from his good-will, but because the gold he'll receive later.He enjoys reading books written about medicine, or anything that has to do with his field. He seems to be fastidious, and wary man.He's fairly rich (This is portrayed through his attire) yet not very generous, maybe even a bit stingy.The Social ClassDoctors, throughout the century has been considered the higher-class people, the more nobles ones. It was the same during the Medieval Period. They were regarded as the high-class, the well educated. Doctors and physicians alike were very influential, especially when knowledge about medicine weren't as perceived as now. People around look up to them and go to them for help.

Star Trek - The Next Generation :: essays research papers

Star Trek - The Next Generation   Ã‚  Ã‚  Ã‚  Ã‚  Star date: 41176.8 Captain's log. This is my (Captain Jean-Luc Picard of the U.S.S. Enterprise #NCC-17O1 D) account of the events leading up to and beyond the Federation and Romulan war (2380-2385 AD).   Ã‚  Ã‚  Ã‚  Ã‚  Star date: 32851.2: The Enterprise received a distressed call from a fleeing scout ship. SOS... I am ... under ... attack!! request ... asylum ... Federation ... Space!!..   Ã‚  Ã‚  Ã‚  Ã‚  The ship was pushing the limits of its engines as it hurtled out of the neutral zone -- the volume of space that serves as a no-ones-land separating the United Federation of Planets and the Romulan Empire. A powerful Romulan warbird was mercilessly firing wave after wave of disrupter blasts at the small defenseless scout ship. Once the scout was in Federation space, the warbird broke off the attack and quickly retreated back to Romulan space.   Ã‚  Ã‚  Ã‚  Ã‚  We hailed the ship and found out from her captain that he was alone. His name was Shaq, captain of the Check Mate. He claimed to be a Romulan captain in search of Federation asylum. I had never heard of such a thing; in Romulan society, loyalty to the Romulan Empire is more sacred than life itself. In any event, I was certain that we would learn a lot more during the next few days.   Ã‚  Ã‚  Ã‚  Ã‚  Star date: 32851.5: Captain Shaq claimed that he was defecting in order to prevent intergalactic war. He told us that the Romulan Empire has plans for an abominable new weapon for use against the Federation and any others who might dare to resist total domination of the Romulans. The weapon, called the Metagenic Device, would be launched from orbit to any planet and release a deadly virus throughout the planet's atmosphere. The virus would then quickly infect all forms of life and cause fatal mutations in the DNA of its victims. Within twenty-four hours, all life would cease. Within thirty-six hours, the virus itself would break down becoming inviolable, leaving the planet's resources free for plunder.   Ã‚  Ã‚  Ã‚  Ã‚  At this time we did not know if we should trust Captain Shaq, so I decided to send an away team to investigate his ship and its computer record. As I was ordering my number 1 officer, Commander Riker, with the away team over to the Checkmate, Shaq warned me against such action claiming that he had initiated a self-destruct sequence before leaving his vessel. Seconds later, the scout ship exploded. We immediately questioned Captain Shaq as to why he initiated the self-destruct. He replied, that though he wanted to prevent the war, he was no traitor and would not willingly give up the secrets of his

Book Review: The Blueprint of a Green Economy

The Blueprint of a Green EconomyDavid Pearce, Anil Markandya, Edward BarbierBook Review Background The book â€Å"A Blueprint for a Green Economy† was written as a study for the Department of Environment in the U.K. under the name – â€Å"Sustainable Development, Resource Accounting and Project assessment: State of the Art Review† popularly known as the Pearce Report. Post the well-known Brundtland Report, the authors, conservationists, economic experts David Pearce, Anil Markandya and Edward Barbier have presented the â€Å"economic underpinnings of the thought of sustainable development† in the book documenting their thoughts and positions refering sustainability. The book depicts the meeting of the market doctrine of Margret Thatcher popularly called Thatcherism with the late articulated concern for the environment. Refering the demand of the hr inquiry, the book became a best merchandising in the field of environmental economic sciences when it was released in 1989. Contented Analysis and Major Subjects The rules were three:Policy to be based on sustainability, Delegating rating to environmental effects and incentivizing environmental betterment. Thesustainability constructis explained as a two-pronged attack, as much capital and environmental wealth to future coevalss as the present coevals. The 2nd subject concerns therating of environmental effectswhich aimed at seting a positive monetary value / economic value on the environment alternatively of 0 monetary value policy. The 3rd subject advocates theusage of market inducementsfor accomplishing preferable environmental results. The writers have tried to develop a market-based attack to reflect all these issues as it is in footings of variables of demand, supply and monetary values as they steadfastly believe that is the easiest and best manner to react and turn to the issues of environment-development tradeoff and sustainable development. The Congestion charges of London, the Carbon credits trading—are a twosome of illustrations of the 3rd subject mentioned. The Blueprint for a Green Economy believes in long-run policy steps for following a way to sustainable economic development. The book brought the way interrupting thought of sing Environment as capital plus brings out the position to include non merely natural resources and inputs as portion of these assets but besides the constructs of eco-tourism, and installations or chances such as fishing, hunting, wildlife sing etc as natural capital. As this natural capital is non earned unlike our fiscal and physical capital, there tends to be a grade of sloppiness associated in footings of our point of view. Hence, there is inclination to over-exploit and see them as abundant or limitless without caring for their equal saving and handiness for the future coevalss. While such usage leads to immense growing now, its long-run impact would be to sabotage it. The book answers the refering inquiry is where to pull the line, what is the tradeoff? Blueprint of a Green Economy gives a different return to theenvironment vs. economic growing argument. It points out that the existent trade-off is between our stock of semisynthetic capital ( viz. physical and human capital ) and our natural capital. It does non prophesize abandoning any economic development merely because there would be environmental impacts. The book recognizes worlds and the fact that some sum of environmental effects is ineluctable even at zero-growth phases. All that the book argues is that such a trade-off must be rational i.e. the economic development must warrant the environmental cost it would incur and for that the economic rating of the environmental impact must be right and non undervalued as it has ever been historically. Therefore, a undertaking should be undertaken merely if its economic benefits exceed the overall environmental costs every bit good as the benefits that are presently accruing due to non-existence of such a undertaking. The Southern Cross of unsustainable development in today’s universe is the gross undervaluation of environmental impact of economic development. Such wrong rating leads to incorrect picks as the trade-offs are non right assessed. Another cardinal subject highlighted in this book is theimmensefalse belief in disregarding the rating of cardinal constituents of natural capitalthat provide us services or serve of import natural maps for free such as purification of H2O by coastal wetlands. As this map has a nothing monetary value and there is no market place for it, there is natural hazard of its development or over-usage resulting in debasement. Exhaustible resources like oil have a market-determined monetary value that would mostly maintain in cheque such a effect but such natural capital is bound to stay unaccounted for. Hence, the writers have mandated environmental accounting so that a stock of such resources is profiled in a balance sheet. The flow of their utilizations must besides be accounted and stairss taken to guarantee that their stocks and flows are matched to maintain an history of their efficient use and look into development besides doing informed rational picks in the trade-off. Further, such ac counting and rating will besides supply the policy-makers a dependable and consistent database for effectual direction of the natural capital of the economic system. The book besides generates some contention over theundertaking assessmentsand their concern of dismissing the hereafter by sing that the price reduction rates do non necessarily move as a disadvantage to the environment. The present value of costs of 1000000s of dollars over the period of a longer clip frame say 100 old ages reduces it to a few dollars doing any action highly difficult to warrant on economic evidences. Continuing on their accent on market-based instruments for sustainable development, the writers argue that market-based incentive systems like pollution licenses for industries are better environmental-protection steps than Govt.-mandated bid and control steps. Critical Appraisal This book depicts treatments on the construct of a green economic system and presents an docket for policy on environment. The book limpidly explains why such an economic roadmap to a greener hereafter is indispensable, if modern economic systems are to develop successfully and sustainably. With the increasing jutting growing rate and force per unit areas on natural resources, it is indispensable to anticipate the deductions of this on the environment and program steps to carry through sustainable development. The market rule can happen some relevancy in economic policy-making in India excessively where the environment vs. growing argument finds a considerable policy infinite. However, any undervaluation or wrong measuring of these variables will get the better of the whole procedure and hence must be guarded against. This is a authoritative on the academic topic – environmental economic sciences and widely recommended for reading by pupils and research workers. This is a great book for acquiring started on the issue for a cause that finally has a much larger and long-run impact. The book explores the span of the ways in which we have distorted and damaged the environment and what can be done to account for that harm and perchance cut down or change by reversal it. This is a well-written book on the environmental economic sciences in seven chapters. The writers devote attending to assorted aspects in a systematic and limpid mode. The usage of illustrations, tabular arraies and graphs makes reading and understanding better. Not dismissing the powerful thoughts that the book puts Forth, my broad-spectrum feeling of the book is that the potency of the book is non rather realized. Although the book identifies attacks and schemes for rating of the environment, it seems to be a hard text for the non-practicing economic expert to work with. The book has besides dealt with the pecuniary every bit good as physical attacks to environmental accounting but does non reply which attack to follow but leaves the treatment by acknowledging that the work on the same is still at babyhood and more research needs to be done about it. Obscure Concepts such as ‘intergenerational equity ‘ , ‘informational value of hold ‘ , ‘uncertainty ‘ , ‘irreversibility ‘ , ‘importing and exporting sustainability ‘ , etc. are used in an abstract mode. Chris Patten, the Secretary for Environment at that point of clip, failed to implement the ideas put away by the study, but this does nonper Secan be used to indicate fingers at the content of the study. But the positive image was that, that the book brought all the issues on the tabular array and in public position. The writers could hold included alternate theoretical and methodological attacks like the followers: †¢Tangible thoughts of execution for sustainable development – focal point on how instead than what. †¢Quantitative non qualitative processs for measurement e.g instead than physical/monetary attack, rating of a tree by the energy stored in it, chance cost et Al Overall, although the book is over two decennary old, it is still both appealing and pertinent for person who believer in the cause of the environment. The read should be supplemented by reading the subsequence written twenty old ages post the publication of the original book i.e. â€Å"A new Blueprint for a Green Economy: which highlights the new attacks needed to pull off the turning environmental concerns. The subsequence emphasizes on the implementable policies for economic systems, and explains the importance for the same. In a nutshell, the book’s practical relevancy even today can non be doubted. It has influential thoughts and its realistic proposals continue to fascinate policy shapers till day of the month. Its message underscoring the importance of sustainable economic development is merely deriving more relevancy with each go throughing twenty-four hours in today’s epoch of planetary heating and clime alteration. One can merely disregard this at its ain hazard.