Saturday, August 24, 2019
Information Systems in Business - Essay Example In the past for example, most of the business and offices used to maintain physical files, which required a lot of space and paperwork not withstanding the numerous risks involved such as theft and misplacement of files, destruction by environmental factors such as water, fire, and dust among others. The process of accessing the files was also tedious and it consumed a lot of time especially in departments such as accounting, government registries, and the banking sector. In a matter of time, these filing systems have become obsolete after the invention and accessibility of information technologies such as networking and spreadsheets among other applications, which have resulted to the availability of services such as the Automated Teller Machines, electronic money transfer, mobile banking and cloud computing among others (Peppard 39). For these reasons, it is imperative for businesses to have an effective strategic systems planning (SSP), which helps entrepreneurs and businessmen to identify the current and future trends in information systems and make recommendations on the best approach to tackle and anticipate technological shifts (Peppard 28). One of the advantages of SSP is that it enables a business to introduce change as where and when it is required instead of waiting until other competitors have upgraded their systems under which circumstance customers may be compelled to invest or buy products from the competitor. In this context, with an effective SSP, the business is able to maintain its customers and if the changes are implemented fast, the business stands the chance to gain more customers. This is more so because SSP also involves customers, who are represented by a customer representative in the project planning team and therefore, it is guaranteed that the final product is acceptable to them and i s also feasible to the business (Peppard 53). Strategic system planning is also essential in that it enables the
Friday, August 23, 2019
The Impact of Using Multimedia in an Online Learning Setting - Essay Example The paper "The Impact of Using Multimedia in an Online Learning Setting" talks about the impact of Multimedia on online learning. Learning is done in a computer-based setup where multimedia is used as a material for teaching. Having multimedia presentations through videos creates a sense of understanding in a given scenario.Nowadays, technology has been the number one accessible source of information around the world and its remarkable continuity gets to blow up as the years go by. In fact, it has become a feasible and possible preference to people especially to those who are into learning. It has given an opportunity for a new learning net to be born. Multimedia and online learning nurture information that is merely pertinent, applicable and significant for the college students. It would be best inculcated to them if multimedia is interactive and the control of it solely relies on the learner. In a live chat with a student who is shy, inspirational videos such as believing in oneÃ¢â ¬â¢s self can encourage the student, even more, to believe in herself. As the college students continue to explore what life has to offer, engaging in the learning process results in a better exploration as they see it through an enhanced multimedia instruction. Online learning, or what is also referred to as distance learning, is an educational medium of instruction through the use of Internet. Its objectives are aligned with the same goals one would find in a traditional classroom setup. Instruction can take place anytime and anywhere.
Thursday, August 22, 2019
Education of the filipino Essay ?According to the article, it seems that foreigners, especially the Americans influence us in a lot of different ways. They influence us in terms of speech, sense of style and clothing, food we eat, the movies we watch and even how we think and decide. And for that, I can say that our minds are somewhat manipulated by the Western culture and thus, we think and act as if we were like them. Where is the modern day Crisostomo Ibarra and Maria Clara who took their stand for the traditional way of living? Where are the people who care enough to preserve our culture and tradition? I agree with Renato Constantinos statement in which I would quote Education is a vital weapon of people striving for economic emancipation, political independence and cultural renascence. One must be aware of the countrys problems, understand the solution and be caring and courageous enough to work and sacrifice for our countrys salvation. We Filipinos must work hand in hand to achieve one goal. In my opinion, many Pinoys want the Philippines to be an American state because for them, lying in independence could mean poverty. Hopeless and grim as it may seem. For me, its not just the government and the system that has problem here, its the people and their manners plus attitude. It is also said that the most effective way of subjugating people is to capture their minds. In doing so, we are tricked into doing or being someone we are unlikely to be and some of our beliefs and stand can be swayed by such illusions of freedom to express. As long as feelings of resistance remain in the hearts of the vanquished, no conqueror is secure and as long as we are strong and sure of ourselves, we can avoid being swayed by others. The Filipinos mentality sometimes just escapes me. Many are bias and many are just plain jealous of the fact that Filipinos can be smart too. A lot cant still accept that fact. On the other hand, there are several weak beings that move beside the authorized person holding the power against them or what we call puppets. The American culture has been a part of the Filipinos lives. But despite of that I believe that we must preserve our resources and Filipino values to an extent. The fact still remains that these people are in a conquered nation whose national life had to be woven into the pattern of American dominance. The drawback is that we still rely on first world countries such as the United States for support financially and economically. Absurd as it may sound but the truth remains that we are poor and we need them to survive. A classic example would be us students most especially those taking up Nursing. We are struggling hard to finish this course because of its demands abroad. Many are aiming to seek for better job opportunities abroad. I would be lying if I say that I am taking up Nursing because I want to serve my country, but who doesnt want a brighter future? Now wheres my sense of nationalism? I say Im just being practical. Its much better to accept the fact that we, Filipinos are diverse in culture and language as well as our way of thinking because we have been influenced by so many cultures internally and externally. It is true that education will bring emancipation and the right education will broaden our perspective and hopefully, appreciate and capitalize on the diversity to propel us forward.
Wednesday, August 21, 2019
Healthcare management capstone by nikita brown Essay Weekly tasks or assignments (Individual or Group Projects) will be due by Monday, and late submissions will be assigned a late penalty in accordance with the late penalty policy found in the syllabus. NOTE: All submission posting times are based on midnight Central Time. Administrators must continuously seek opportunities to increase the profitability of their practice or facility. Throughout this course, you will develop a plan to integrate a current and emerging trend in health care in your organization. Your Executive Summary to integrate a current or emerging solution into your organization will include the following: Ã¢â¬ ¢Week 1: Topic Research/Selection and Literature Review Ã¢â¬ ¢Week 2: Organizational Assessment Ã¢â¬ ¢Week 3: Project Plan Ã¢â¬ ¢Week 4: Implementation Plan Ã¢â¬ ¢Week 5: Evaluation Plan Week 1: Topic Research/Selection and Literature Review Part 1: Topic Research and Selection Begin this process by researching what health care organizations are doing or attempting to do to increase profitability. Remember, profitability can be improved from many different angles. A nonexclusive list of potential ways would be adding additional services, decreasing costs, increasing the amount of services that are provided, or implementing a quality improvement program that qualifies for incentive monies. Check trade journals or professional discussion boards, or reach out to existing health care managers. Part 2: Literature Review Perform a literature review of the solution that you have decided to apply to your organization. The review will encompass several articles, and at least 1 of the articles must be peer-reviewed. Look at current material (within the last 2 years). Remember, a literature review includes a summary of the information that you found that is relevant to your topic as well as an APA reference for each resource that you reviewed. Identifying what topic to perform research on should be accomplished quickly because you will need sufficient time to perform your literature review. Review a minimum of 10 documents. The review should be between 10Ã¢â¬â15 pages, including the bibliography. Use APA format.
Tuesday, August 20, 2019
Internal Control Over Fixed Assets Accounting Essay Maintaining control over plant and equipment: subsidiary ledgers Unless internal controls over plant and equipment are carefully designed many units of equipment are likely to be broken, discarded or stolen without any entry being made in the accounting records for their disposal. The assets accounts will then be overstated and depreciation programs for such missing unites of equipment will presumably continue. Consequently net income will be misstated because of the omission of losses on retirement of plant assets and because of erroneous depreciation charges. One important control devise which guards against failure to record the retirement of assets is the use of controlling accounts and subsidiary ledgers for plant and equipment. The general ledger ordinarily contains a serpent assets account and related depreciation accounts for each major classification of plant assets, such as land, buildings ,office equipment and deal very equipment. For example the general ledger will contain the account office equipment and also the related accounts depreciation expense: office equipment and accumulated deportation: office equipment, the general ledger account, office equipment, contains entries for a variety of items: typewriters, filing cabinets , dicta phones, desks, etc It is not possible in this one general account to maintain adequate information concerning the cost of each item, its estimated useful life, book value, insured value, and other date which may be needed by management as a basis for decisions on such issues a replacement, insura nce and taxation. A subsidiary ledger should therefore be established for office equipment, and for each of the other general ledger accounts which represents many separate units of plant property. The subsidiary ledger in a manual accounting system may consist of a card life, with a separate card of each unit of property, such as a typewriter or desk. Each card shows the name of the asset, identification number, and such as details as date of acquisition, cost, useful life, depreciation, accumulated depreciation, insurance coverage, repair, and gain or loss on disposal. The general ledger account, Office Equipment, serves as a control; the balance of this controlling account is equal to the total cost of the items in the subsidiary ledger for office equipment, The general ledger account, Accumulated Depreciation: Office Equipment, is also a controlling account; its balance is equal to the total of the accumulated depreciation shown on all the cards in the office equipment ledger. Every acquisition of office equipment is entered in the controlling account and also on a card in the subsidiary ledger . Similarly , every disposal of an item of office equipment is entered in both be controlling account and the subsidiary ledger. Each card in a subsidiary ledger for plant and equipment shows an identification number which should also appear in the form of metal tag attached to the asset itself. Consequently, a physical inventory of plant and equipment can be taken and will prove whether all units of equipment shown by the records are actually on hand and being used in operations. Other advantages afforded by a plant and equipment ledger are the ready availability of information for the periodic computation of depreciation, and for entries to record the disposal of individual items of property. A better basis is also available for supporting the date in tax return, for obtaining proper insurance coverage , and for supporting claims for losses sustained on insured property. In well managed companies , it is standard practice to control expenditures for plant and equipment by preparing a budget of all planned acquisitions for at least a year in advance. A first essential to the preparation of such a budget is a detailed record showing the assets presently owned, their cost, age , and remaining useful life. Plant and equipment: Transactions that change the amount of investment in the plant and equipment of a business have a tendency to occur infrequently and to involve relatively large amount Current assets, on the other hand , are in more or less fluid state, undergoing smaller changes constantly. Although a companys methods of internal accounting control generally apply to all transactions, whether they relate to current assets or to plant and equipment . the auditing procedures differ for the two groups. In auditing current assets at the balance sheet date, the auditor is concerned with the balance on hand. changes that occurred during the year are not substantiated in detail except in audits designed as complete audits, With plant and equipment , the auditor is concerned with all changes that took place during the audit period regardless of the type of audit that is being performed ALL of any substantial amount that either increase or decrease the value of such assets must be examined. LAND: Land used in the operation of a business should be recorded separately from land acquired as an investment or speculation. Procedures in accounting for the two types of land differ considerably. Land held for business use appears on the balance sheet as a part of plant and equipment, and expenses associated with it are operating expense, whereas land acquired as an investment is classified with other investment assets, and applicable expense sometimes are capitalized, they are treated as non operating or financial expenses. Land acquired for use in the operation of a business should always be recorded separately from the building that may be located thereon. The principal reason for this is that the buildings are subject to depreciation, which must be treated as an operating cost, while it is not customary to take into consideration any depreciation on land in ascertaining the operating costs of a business. In cases where an auditor finds land and building recorded in a single real estate account , he should recommend a segregation of the land and buildings with a specific value on each. This will facilitate the computation of depreciation of building apart from the land. Land is, in a sense, the most permanent asset of a business, the auditor should ascertain that the land account is charged with(1) the original cost,(2) the expenses incident to the purchase, such as a cost of investigating the title, recording the deed, commissions paid, and any other expenses that represent an addition to the purchase price and(3) the cost of subsequent improvements that increase the value of the land, such as draining, grading, building approaches, assessments for sewers, and treat improvements. Not infrequently. Assessments for improvements charged off as current operating expenses. Such costs, however, should be charged to the land account. When land is sold. The land account should be credited with the cost price, while the difference between the cost and the selling price should be recorded separately as a loss or a gain. Under this procedure the balance of the land account will always represent the original cost plus the cost of improvements of the land owned. Vehicles: Every organization that has vehicles must have a vehicle politics. This will write down the policy on a range of cases such as: Insurance Depreciation Repair and Maintenance Purchasing, disposal and replacement Private usage of it by staff What needs to be done when an accident happen Driver training and qualifications Carrying the passengers The costs of replacement and repair must be good in the budget procedure. For every vehicle there must be a record of journeys so that the operation costs per Km can be evaluated and private use closely monitored. Buying fuel for cash is risky, and it might be safer to establish an account with a reputable fuel company and pay every month by check instead Buildings: Buildings may be acquired through the purchase of real estate in which case separate values should be placed upon the buildings and land, the basis of the valuation being cost. In the preparation of annual should be valued at cost plus addition and Improvements less the depreciation. For balance sheet purposes, the buildings are generally listed at cost with the allowance for depreciation being deducted. The difference is extended as the book value of the buildings. Occasionally they question arises whether the accounts for buildings, as will as land and other types of plant and equipment should be marked up from the basis of cost to a higher current value determined by an appraisal. In the audit of the buildings account the auditor should prepare working papers in which different buildings are segregated. These working papers should show the book values at the beginning of the period under audit the cost of additions or deductions during the period. These beginning and ending balance should be checked with the amount of the building and ending balance on the balance sheet as both dates and should be in agreement with the account on the books. If the subsidiary building ledger is maintained it should be compared with the controlling account in the general ledger to see that they agree . all additions and deductions during the period should be carefully examined to be sure that they have been properly accounted for, due care being used to disting uish between capital and revenue expenditure. AUDIT OBJECTIVES Audit procedures to be followed when examining plant and equipment records are designed to acquaint the auditor with the recording methods used. To assure him that the claim of ownership is valid, and to assist him in determining that the assets do in fact exist and that the provisions for depreciation are adequate but not excessive. they also help in determining that internal accounting control is adequate that property accounts show consistent treatment of properly capitalizable items, hat no significant additions to properties have been charged to income, and that proper retirements and replacements. Elements of Internal Control over fixed assets Fixed Assets are sometimes referred to as Property, Plant and Equipment (PPE) and the terms are used interchangeably. In many companies the following elements of Internal Control over PPE are considered and performed according to standard guidelines: Approval process for Capital Expenditures (Capex) Determination whether planned expenditure is capitalized or expensed Purchasing and Accounts Payable systems are correctly applied If capitalized, appropriate useful life and salvage value determined Correct depreciation expense is calculated and applied each period Property tax reports filed with tax jurisdictions Insurance coverage relates directly to asset exposure However, there is one critical element of Internal Control that often is missed. This involves periodically checking that the information shown in the property record system corresponds to the actual assets reported to be there. To put this into perspective, a company may have a very good system of invoicing and accounts receivable, but it is still necessary to confirm that outstanding balances as part of the required annual audit. One well known aspect of this is the verification of ageing debts in the A/R ledger to confirm their collect ability. Similarly, with inventory (raw material, work in process and finished goods), for the past 70 years companies have been required to perform a physical count and valuation at least once a year. Further, auditors are required to monitor closely the inventory taking and pricing. In the case of perpetual inventory systems, periodic sample testing is required, again with external auditor input. After the reconciliation of receivables and inventory, adjusting entries must be made to bring the accounting records into agreement with the underlying assets. It is equally necessary that the same kind of reconciliation of reported balances to actual physical assets is in place because for many companies, PPE may represent 35% or more of total assets. Without a periodic reconciliation, the property record system will lose accuracy as items are scrapped or enhanced. If a reconciliation is performed and adjusting entries made, however, the resultant asset category totals have been verified. Managem ent can then sign with confidence the Section 404 certification its assertion that there is a system of Internal Controls and that the system is working properly. The Assets Register An Assets registry should be established with a record sheet or an entry for each asset. Each asset must be given a unique ref number for identification goals. The register will include information about when and where the item was purchased; how much its insured for; how much it cost; repair history; ref number, serial numbers and details of guarantees and warranties. It may also contain information on depreciation, if it is pertinent. The entry should state where the item held and who is responsible for its security and maintenance. The Assets Register must be checked by a committee member and senior manager each quarter or any discrepancies reported and take the appropriate action. Internal Control of Fixed Assets: A Controller and Auditors Guide: What are standard fixed asset control procedures? Tagging & labeling of assets assets are labeled or tagged so that they can be easily identified & their ownership established I insurance of assets against theft, fire, flood etc.- in most countries, only vehicles are insured. But it is a recommended practice to insure all project assets. In some financing agreements, this is mandatory Physical inventory of assets at regular intervals Log books for vehicles , construction equipment, generators etc. The log book records the details of use of the asset & is usually maintained by the driver or operator. It helps in identifying personal use of project assets. It is also used for calculating fuel consumption Cross referencing of financial & fixed asset records done to avoid payment to supplier before assets are recorded in the FAR. For internal control purposes it is vital to reconcile the financial accounting records with fixed asset records Note: In some countries, it is the Government Policy to only insure vehicles. AuditingÃ ¢Ã¢â ¬Ã ¦ second editionÃ ¢Ã¢â ¬Ã ¦Ã ¢Ã¢â ¬Ã ¦..silvoso. bauer**** ****Accounting the basis for business decisionsÃ ¢Ã¢â ¬Ã ¦Ã ¢Ã¢â ¬Ã ¦.fifth editionÃ ¢Ã¢â ¬Ã ¦Ã ¢Ã¢â ¬Ã ¦ walter B. meigs and Robert F. meigs.
The Oppressed Female in Charlotte Bronte's Jane Eyre Ã Ã Ã Ã In Jane Eyre, Charlotte BrontÃ « clearly demonstrates the relationship between sexuality and morality in Victorian society through the character of Bertha Mason, the daughter of a West Indian planter and Rochester's first wife. Rochester recklessly married Bertha in his youth, and when it was discovered shortly after the marriage that Bertha was sexually promiscuous, Rochester locked her away. Bertha is called a "maniac" and is characterized as insane. Confining Bertha for her display of excess passion reinforces a prevalent theme in Jane Eyre, that of oppressive sexual Victorian values. Bertha's captivity metaphorically speaks on the male-dominated Victorian society in which women are inferior and scorned for acts of nonconformism. Ã For the first half of Jane Eyre, Bertha is only known to the reader through her nearly phantasmal presence&emdash;the peculiar laugh, and the mysterious incident in which Rochester's bed was lit on fire. Only after the foiled wedding of Rochester and Jane, in which Mr. Briggs and Mr. Mason appear unexpectedly declaring that the wedding should not proceed, does Rochester explain to Jane that he has a living wife detained on the third floor of Thornfield Hall. "He lifted the hangings from the wall, uncovering the second door: this, too, he opened" (327). "In a room without a window" Bertha is found living as a wild animal sequestered from everyone but her caretaker Grace Poole. Like a ferocious beast, she is even tied down and bound. Ã Throughout the novel there are similar images of the restrained female, an example being Jane's detention in the "red-room" at Gateshead Hall. Both Jane and Bertha were ... ...otypical woman of the Victorian era who courteously and obediently allowed herself to be dominated by males. Through the depictions of the incarcerated female, BrontÃ « speaks on the ills of an unjust society. BrontÃ «'s representation of Bertha as a wild, chained, and trapped animal and the symbolic use of fire reflect the difficulties women had in expressing their sexuality in an era in which men dominated and in which women played the role of the obedient, confined, and inferior being. Ã Works Cited and Consulted: BrontÃ «, Charlotte.Ã Jane Eyre.Ã New York, Penguin Books, 1997. Gates, Barbara Timm, ed. Critical Essays on Charlotte Bronte. Boston: G. K. Hall, 1990. Okin, Susan Moller.Ã Justice, Gender and the Family.Ã United States of America: Basic Books, 1989. Wollstonecraft, Mary.Ã The Rights of Women.Ã Everyman's Library Edition. Ã
Monday, August 19, 2019
SURVIVAL OF THE MARINE CORPS The Marine Corps historical characteristics after the Civil War could be based in part on survivability and the need for the Marine Corps to prove its worth to the United States as a Military Force. The Marine Corps part in the Civil War had been small and not altogether impressive. Both the Army and the Navy did not regard the Marine Corps as useful. This paper will in effect touch on the Marine Corps history from after the Civil War to World War I. It will then converge on a discussion with regards to the fight against the disestablishment of the Marine Corps. (Simmons/Moskin 1998) The Marine Corps found its mission in the amphibious landings of several countries Ã¢â¬Å"to protect American lives and property". Some of these countries included China, Formosa, Japan, Korea, Samoa, Hawaii, Panama, Nicaragua, Uruguay, Mexico, Argentina, Chile, Colombia, Haiti, and Egypt. The United States, having conquered much of North America, was expanding overseas. Marines made small-scale landings in response to real or perceived affronts to U.S. diplomatic or economic interests. (Simmons/Moskin 1998) In 1883 the motto of the Marine Corps, "Semper Fidelis" (Ã¢â¬Å"always faithfulÃ¢â¬ ), was adopted as the official motto of the Marine Corps. Since 1812 the motto, although unofficial, had been "Fortitudine" ("with courage"). The Marine Corps adopted this motto in part because of the fact that there has never been a mutiny, or even the thought of one, among U.S. Marines. (Website For Young Marines, Online) When America became involved in the Ã¢â¬Å"splendid little warÃ¢â¬ against Spain when they landed in Cuba. The Marine Corps involvement was again modest with their major feat being the taking of a coaling station for the Navy. (Simmons/Moskin 1998) The day after the war with Spain ended, August 12, American troops began the occupation of Manila. Two battalions of Marines were involved in the attacking the fortified town of Novaleta. After a third battalion arrived in December the pacification of the Philippines continued. (Simmons/Moskin 1998) The Marine Corps continued to justify its means through World War I. The Marine Corps was involved in the Boxer Rebellion in China, Columbia, Cuba, Nicaragua and once again in the Philippines. Although most were minor scuffles, Marines were about to make their first significant mark in World Wa... ...me. (Warfighting Planning Course Online) It seems from the end of the Civil War to the beginning of the Korean War, there were always certain affiliations that did not see a need for a Marine Corps. In theory this would be correct as even today you can make that argument. Aviation we have the Air Force, for Naval Power we have the Navy and for ground assaults we have the Army. Being a Marine myself I am a bit sensitive on the subject. Although I think there are a multitude of reasons I believe there will always be a Marine Corps, but only one reason makes all the others seem mute. There will always be a Marine Corps because the American People want a Marine Corps. BIBLIOGRAPHY Millett, Allan R., Semper Fidelis: A History of the United States Marine Corps (New York: The Free Press, 1991). Simmons, Edwin Howard, ed. and Moskin, J. Robert, ed. The Marines: The Marine Heritage Foundation, Levin Associates, 1998. Sturkey, Marion F., Warrior Culture. Heritage Press International, 2nd Ed., 2003. firstname.lastname@example.org, RE:Macauthor, Online. Warfighting Planning Course: USMC in National Military Strategy Website for Young Marines: Common Sayings and Quotations, Chadduck Enterprises. 1999