American History Essay Example | Topics and Well Written Essays - 250 words - 1

American History - Essay Example The technological advancement during the period gave rise to industrialization and modernization. Political change during this period is yet another major aspect of western society modernization, where different nations discovered the need and suitability of democracy, notably after the French revolution of 1848 (30). Following this political advancement, other countries such as Italy, Germany and Britain sought political unification. This period also saw the rise of socialism, which was opposed to aristocratic and dictatorial rules (46). To avert such political revolts, the western countries worked towards enhancing human rights, abolishing slavery and establishing parliamentary and political party systems, which protected liberties (65). Social-cultural developments also occurred, sparked by the need for the society to adapt to the industrial economy (18). The life styles and standards of living improved, coupled with a decreased death rate due to advancement in the medical technology. Labor movements emerged, seeking better working conditions and wages for workers. Thus, the housing, diet and nutrition as well as leisure for such workers and their families improved (72). In conclusion therefore, the period between the 18th and the 19th century saw great changes in various aspects of the western society take place. These changes occurred in various fronts such as the technological, political and social-cultural, paving way for modernization of the

Financial Reporting and Analysis Essay Example | Topics and Well Written Essays - 2000 words - 1

Financial Reporting and Analysis - Essay Example The LIFO reserve calculation in inflationary environment where the value of FIFO is higher than the value of LIFO inventory is LIFO Reserve=valuation by FIFO –valuation by LIFO. In a deflationary environment, LIFO Reserve has a possibility of having a negative balance caused by LIFO inventory valuation being higher than its FIFO valuation. LIFO reserve indicates the value which a business entity taxable income as a result of using LIFO method has subsequently been deferred. The balance on LIFO reserve account in 2008 is $524.4 c) If LIFO reserve account was added to the inventory at LIFO, the resulting inventory at the end of 2008 would be $1,346.8. I would consider inventory under LIFO to be more realistic. d) Use of LIFO or FIFO during price increase results to an inflated amount of income. During price decreases, it results to lower income. During constant prices, a normal income results when FIFO or LIFO is used. e) Use of LIFO or FIFO results to inflated cash flows during price increase, a lower cash flow during price decreases and a normal cash flows during normal costs assuming no increase or decrease in inventory quantity. This is a similar case in both pre-tax and after-tax cash flows. g) LIFO layer is an excess of the inventory at base of the current period and the inventory base of previous period LIFO liquidation occurs when the purchase are less than the sales that the inventory costs which are older are utilized in determining the costs of the goods sold. During the periods of rising and LIFO valuation is used, LIFO liquidation that occurs will result to a relatively low COGAS and an amount of income that is inflated. Case 6-4 Diversified Technology. (a)1)Day sales receivables =net sales/365 In 2007 $24,462/365 = $67.019 In 2008 $25,269/365 = $69.23 2) Accounts Receivable turnover = credit sales (net)/average accounts receivables Average account receivables= {($3195+$85) + ($3362+$75)}/2 = $3358.50 Receivable turnover =25269/3358.50 = 7.524 3) Day sales in inventory = number of days in a year (365)/inventory turnover ratio In 2008: 365/8.3867=43.521 In 2007: 365/8.577=42.555 4) Inventory turnover ratio=sales/inventory 2008: $25269/ 3013 =8.3867 2007: $24462/2852 =8.577 5) Working capital = current assets - current liabilities In 2008: $9598- $5,839 = $3759 1n 2007: $9838 - $5,362 = $4476 6) Current ratio = current assets/current liabilities In 2008 = $9598/$5839= 1.644 In 2007 $ 9,838 /$5362 = 1.835 7) Acid test ratio = (current assets – inventory)/current liabilities In 2008: ($9598-$3013)/$5839 = 1.179 In 2007 : (9838-$2852)/$5362 = 1.303 b) Comment on each ratio Day sales receivables indicate the total average number of days taken in collection of all the accounts receivable. It takes around 67 and 69 days in both years. Accounts Receivable turnover is seven as per the calculations. A lower the turnover means a longer the receivables are being held thus the company have an average turnover rate. Day sales in inventory are 43.5 and 42.5 in 2008 and 2007 respectively. It shows number of days in average to sell average inventory in a specified period that is obviously one year. The company is in a position to meet its current obligations within the two years because it had a positive working capital and this shows the company in short term, is healthy. The current ratio of 2:1 can be regarded as acceptable. The company current ratio is acceptable since it can be approximated to 2:1 in the two years. Acid test ratio indicates that the firm already has short term assets that are enough to cover the liabilities that are immediate because it is more than one in both years. c) Comment on liquidity: the current

Business case for HRIS

Business case for HRIS Business Case for HRIS Key strategic areas in Insurance sector are employee retention, compensation and reward policy. Retention can be linked directly to talent management and training development. Value added benefit derived from the HRIS can surely revitalise the organisation. The recent recession has furthered the need of lean highly efficient organisations to stem the tide against the recession. The HRIS offers benefits to employees, business as well as the HR department. Benefit for the employees. The HRIS allows immediate access to the employees with whole lot of HR information ie Personal particulars, Disciplinary procedure information, availability of all relevant forms, compensation information, benefit information, leave coordination, managing Tax information and instructions about training and policies. Hence the employee has no longer the need to either go to the HR department or speak to them over the phone. Further more it gives transparency to the functioning of the HR department, which has been the sore point in the employee-HR department relationship. Benefit for the Business. The HRIS impact on the business is far reaching. It not only reduces the administrative costs by reducing the administrative layers but paves a way for Re-engineering. HRIS also brings about enhancement in executive decision making, employee training, better interdepartmental integration and better reporting structure. Thus HRIS helps toward reaching the organisational vision by integration, personnel development, knowledge management and HR analysis. (Mayfield and Lunce, 2003) Further more difficult decisions such as freezing salaries, eliminating overtime, reducing workforce and reducing benefit contributions and redundancy can be handled easily and in a correct manner by HRIS. It provides them with all the information required and also gives them the advantage of structuring the employer data as per their requirement. HRIS also helps managers to evaluate Key parameter Indicators, which are difficult to measure activities, by generation of data in graphs and charts.. Similarly recr uitment system help in maintaining talent pool, which helps the organisation reduce costs by removing the recruitment agencies. Benefits for the HR department The major part of any HR professional daily responsibilities is spent at administrative and advisory role than on the core functionality. Hence HRIS generates time availability to be devoted to the strategic decision making. Furthermore, it aids the department by increasing data accuracy, higher processing speed, better productivity and ability to produce more needful and sophisticated results. (Ceriello and Freeman 1998) Issues in Implementation of HRIS Pre-implementation stage: The basic issue is identification of various HR functions for inclusion in the system. A detailed work flow analysis is required on the cost effectiveness of all available systems and based upon it a thorough customisation suite should be identified which should be in lines with the organisations HR process.(Walker,1993) For this a evaluation team consisting of members from HR, IT , Finance and purchasing department should be formed.(Wisner and Wisner, 1994). Implementation stage: After the selection of the HRIS, next priority should be identification of infrastructure requirements, Inter- department adroitness for incorporation of the system with the organisational needs, formulation of terms and policies for the implementation and identification of the training requirements and testing of the system. A proper project management practises are required to ease out the issues. Training along with the awareness of the benefits of the system should be used as a means for breaking the inertia of existing employee. (Elliot,1999). This stage is for consolidation and all attempts should be aimed at proving and testing the system, prior to it going live. Post implementation. The major feature of this stage is measuring the performance of the system and reorganising the responsibilities of the HR department. Issue in this stage can arise out of adaptive as well as corrective maintenance requirements which can be due to the misinterpretation of directives or due to system limitation. (Ceriello and Freeman, 1998). Issues can also arise out of need for redefining responsibilities of HR managers. (Hagood and Friedman, 2002). Thus in order to reduce the issues in this stage pre-emptive actions need to be taken right at the beginning about defining HR processes and methodical training during the consolidation phase. Successful Implementation. As HRIS brings about critical changes, hence there would be areas which would resist the change (The Interia). Thus the key factor in the success of HRIS implementation is a firm commitment from the Top management,-the sponsors of the project, for providing adequate funding as well as catering to staffing needs of the project. The top brass should assist in formation of a proper steering committee, comprising of all members across the organisation, who can ensure that their line managers have the necessary directives and responsibilities for making the HRIS operational. This committee should resolve major issues and take timely course corrective actions. The steering committee needs to ensure that managers are conversant with the likely changes and garner their support towards this change. This will help set an example and parameter for each members department and will also prepare the ground for dealing with change-management issues. Reference http://findarticles.com/p/articles/mi_m3495/is_n12_v41/ai_19099649/pg_4/?tag=content;col1 http://www.esocialsciences.com/data/articles/Document1206200781.437014E-02.pdf http://www.wkforce.com/human-resources/hris.html

Computer Security Essay -- Technology Papers

Computer Security In the last few decades, the world saw a revolution in information and technology, and the main factor of this revolution was the computer. Computers made life easier for millions of people all over the world, especially in the United States, where the latest innovations in the field of computers take place. Information circulates with extreme speed, and a person with a computer and access to the Internet can follow what is happening on Wall Street, even if he is thousands of miles away from there. Any user of this network can buy, sell, and make money by staying in his bed. But in order to guarantee the stability of such a world where a lot of transactions occur, billions of dollars are at stake, there must be some kind of security to regulate the traffic of information between millions of interconnected computers. Even if computer security techniques are more and more effective, there are still threats to my security as a user of the Internet. It would be interesting to understand the concept of computer security and its techniques before explaining what are the threats to computer security, and finally looking to its application on the Internet. Computer security has been important since the creation of the Internet. Still, Steven L. Shaffer and Alan R. Simon describe it as being one of the largest difficulties with which the computer technology industry is confronted today (21). Computer Security is â€Å"the generic name for the collection of tools designed to protect data and to thwart hackers† (Stallings 1). It is important to guarantee such security to protect data while it is transmitted. When there are many computer security services in a network, the transmission of information has to be ... .... 2001. *Macgregor, Robert S. www.Security. Upper Saddle River, NJ: Prentice Hall, 1996. *Protos, John. †The High Cost of Cyber Crime.† Business Week 26 Mar. 2001: 52. *Shaffer, Steven L., and Alan R. Simon. Network Security. Boston, MA: AP Professional, 1994. *Stallings, William. Network and Internetwork Security. Englewood Cliffs, NJ: IEEE P, 1995. *Wayner, Peter. Digital Cash. Boston, MA: AP Professional, 1996. *â€Å"What is Hacking?† Online Posting. 17 Mar. 1998. 08 Apr. 2001. Available: http://www.hackers.com/html/hdcfaq.html#008. *â€Å"Why Cryptography is Harder Than it Looks.† Online Posting. 24 Mar. 2001. Counterpane Systems. 8 Apr. 2001. Available: http://www.counterpane.com/whycrypto.html. *Willing, Richard, and Salina Khan. â€Å"Search for Love Bug Creator Narrows Female Suspect in Philippines may be Arrested Today.† USA Today 8 May 2000: 1B. Computer Security Essay -- Technology Papers Computer Security In the last few decades, the world saw a revolution in information and technology, and the main factor of this revolution was the computer. Computers made life easier for millions of people all over the world, especially in the United States, where the latest innovations in the field of computers take place. Information circulates with extreme speed, and a person with a computer and access to the Internet can follow what is happening on Wall Street, even if he is thousands of miles away from there. Any user of this network can buy, sell, and make money by staying in his bed. But in order to guarantee the stability of such a world where a lot of transactions occur, billions of dollars are at stake, there must be some kind of security to regulate the traffic of information between millions of interconnected computers. Even if computer security techniques are more and more effective, there are still threats to my security as a user of the Internet. It would be interesting to understand the concept of computer security and its techniques before explaining what are the threats to computer security, and finally looking to its application on the Internet. Computer security has been important since the creation of the Internet. Still, Steven L. Shaffer and Alan R. Simon describe it as being one of the largest difficulties with which the computer technology industry is confronted today (21). Computer Security is â€Å"the generic name for the collection of tools designed to protect data and to thwart hackers† (Stallings 1). It is important to guarantee such security to protect data while it is transmitted. When there are many computer security services in a network, the transmission of information has to be ... .... 2001. *Macgregor, Robert S. www.Security. Upper Saddle River, NJ: Prentice Hall, 1996. *Protos, John. †The High Cost of Cyber Crime.† Business Week 26 Mar. 2001: 52. *Shaffer, Steven L., and Alan R. Simon. Network Security. Boston, MA: AP Professional, 1994. *Stallings, William. Network and Internetwork Security. Englewood Cliffs, NJ: IEEE P, 1995. *Wayner, Peter. Digital Cash. Boston, MA: AP Professional, 1996. *â€Å"What is Hacking?† Online Posting. 17 Mar. 1998. 08 Apr. 2001. Available: http://www.hackers.com/html/hdcfaq.html#008. *â€Å"Why Cryptography is Harder Than it Looks.† Online Posting. 24 Mar. 2001. Counterpane Systems. 8 Apr. 2001. Available: http://www.counterpane.com/whycrypto.html. *Willing, Richard, and Salina Khan. â€Å"Search for Love Bug Creator Narrows Female Suspect in Philippines may be Arrested Today.† USA Today 8 May 2000: 1B.

Positive environments for children and young people Essay

Positive environment A positive environment is one that supports all aspects of the child’s development; staff members/carers can provide the children different ways to extend their developments. By doing activities and guiding the children through their learning, this creates a positive environment for them. Example: Reading and writing activities will help the child or young person’s cognitive and intellectual development. Singing and speaking to the children or young people will help further their communication and language development. Praising and positive responses will encourage good behaviour and will help them understand right from wrong. This will help extend the child or young person’s physical and intellectual development. In the nursery that I am training in we allow the children and young people to have access to outside and inside, we call this ‘free play’. We have some staff inside and some outside to supervise the children and young people. Inside: We will set out an activity for them on the tables and in the ‘role-play. These activities could be finger painting, gluing and sticking; each activity we do with the children and young people will cover all aspects of their developments. All of these activities are supervised by either a member of staff or a student to ensure they are behaving and that they are all safe. ’ We have a baby gate that’s blocking the children and young people from the kitchen area, where the adults (members of staff will prepare their food, this is to ensure their safety. Outside Children and young people will have sand and water activities outside. They also have a variety of toys and places to explore such as the ‘shed shop’ and the ‘outdoor kitchen’. The children and young people also play with the bikes and scooters, these will only be taken out by and adult/member of  staff. The garden itself is surrounded by a wooden fence that has a gate (fire exit), this gate has a high bolt that can be moved by a member of staff. For both inside and outside we ensure that all the children and young people are supervised and that their needs are met; nappy changing, nap time and their lunch/snack time. We also provide the children and young people with a cold compress if they have had a bump or fall; we have a first aid kit for any other injuries the children may get when doing an activity. Regulatory requirements that underpin a positive environment for children and young people Early Years Foundation Stage (EYFS) Framework All early year providers must ensure that children and young people’s educational and intellectual needs are met and that the child or young people develop well. Ensures children are kept healthy and safe Ensures that children have the knowledge and skills they need to start school EYFS ensures that every child or young person makes good progress and no child gets left behind Learning and development opportunities which are planned around the needs and interests of each individual child and are assessed and reviewed regularly Partnership working between practitioners and with parents and/or carers Childcare Act 2006 Reduce child poverty: To support parents and carers to work, and focus on the provision of good quality childcare for working parents or adults. Reduce inequalities between young children: Focus on supporting children most at risk of poor outcomes because of deprivation and disadvantage and promote social mobility. Improve wellbeing for young people and children HSWA (the health & safety at work act 1974) Securing the health, safety and welfare of persons at work; Protecting persons, other than persons at work, against risks to health or safety arising out of or in connection with the activities of persons at work; Controlling of highly flammable or otherwise dangerous substances, stored correctly or locked away to prevent any harm or danger to any persons Cleaning and ensuring the work equipment is in working order and that instructions, training or supervision is given if needed Providing protective clothing or equipment if risks cannot be removed but can be prevented Report certain accidents, injuries, diseases and dangerous occurrences Care Standards Act 2006 People running day-care services for children up to eight years old must register with Ofsted Early Years (Office for Standards in Education, Children’s Services and Skills) Regular inspections must be carried out to ensure that the childcare setting is both safe and suitable for all young people and or those that are vulnerable In a childcare setting there must be an activity plan for all children and young people to ensure their educational needs and to help extend all their developments Safeguarding and welfare requirements Protection to all child and young persons Data protection Qualified staff, Training, Support and Skills Safety and Suitability of Premises, Environment and Equipment Confidentiality Staff Record Sheet Complaints Procedure Registration Form Safeguarding Children Policy Safeguarding Children Procedure Social Networking Policy Partnership with Parents Policy Settling In/Child Induction Policy Accident Record Form Recruitment Policy & Procedure Staff Employment Contract First Aid Box Guidance References Contribute to the Support of Positive Environments for Children and Young By lillie94 | March 2012 People http://www.studymode.com/essays/Contribute-To-The-Support-Of-Positive-944399.html How is Childcare Regulated? Page last updated: 11 September 2013 http://www.tameside.gov.uk/surestart/childcare/regulations#reg gov.uk Built by the Government Digital Service https://www.gov.uk/government/organisations/ofsted

How are women portrayed in Arthur Miller’s “The Crucible”? Essay

In Arthur Miller’s â€Å"The Crucible†, we are faced with an interesting psychological question: What would happen if the lowest social rank attained power? After all, in the time of the Salem witch trials, women suffered because of their low rank and were expected to submit themselves to men. However, instead of portraying strong female figures, which combat outdated beliefs of a woman’s duty, this play casts women as weak creatures whose only access to power is through dishonesty and manipulation. Although Miller’s portrayal of women seems to fit with the prejudices against them of the time, the family-oriented women who remain honest throughout the play possess less power than the unmarried female teenagers who wantonly sentence people to death. Elizabeth Proctor and Rebecca Nurse are two of the least powerful women in The Crucible, while Abigail Williams relishes her newfound power, attained by accusing innocent citizens of practicing witchcraft. Both Elizabeth and Rebecca dutifully serve their families, and the community that ultimately betrays them. Although Elizabeth never confesses to witchcraft, only the fact that she is pregnant saves her. As the Puritan leaders would never sentence an innocent unborn baby to death, Elizabeth’s life is spared until its birth. Rebecca Nurse, on the other hand, is eventually executed despite the fact that she always presented herself as an upright, God-fearing woman. However, the honest accused were more often than not the ones who lost their lives during both this period and the McCarthy era that the book serves as a commentary on, as they were not willing to confess to a crime they did not commit. For these reasons, one could argue that Miller agreed with the misogynistic prejudices dominant in the 1692 Salem Witch Trials. Women with power only use it for evil; those suppressed by men remain good and honest. Abigail doesn’t adhere to Puritan ideals, instead following her selfish desires; she pursues and seduces Proctor, even though this is a sin for which she should be repentant, according to the Puritanical mindset of the times. The teenage girls who comprise the low social rank who come to power are surprisingly one-dimensional, seemingly driven only by their feelings. Since the play can be read as an allegory to the anti-Communist investigations during the  McCarthy era, perhaps their characters aren’t fully fleshed out because they only serve the play as â€Å"villains†, a parallel to those in the McCarthy era who accused others of being Communists. Miller simply wants to portray them as people who are motivated solely by their own selfish gain. The entire ordeal delivers a misogynistic undertone of a woman’s only interest being a man, as Abigail is willing to sacrifice the lives of innocent people to be with John Proctor. However, at the same time, it underlines the fact that people during the McCarthy era were only interested in benefitting themselves, and had no regard for the consequences of their actions. The prime example of this is Abigail Williams, a main character in the play. She resents Elizabeth Proctor, convinced she is the only thing keeping her apart from John Proctor, with whom she had a secret affair1. In fact, the events in the play are all set in motion by this hatred, as she persuades Tituba to engage in the practice of witchcraft with her and her friends and, after being discovered and accused, realizes that blaming different people of practicing witchcraft can effectively remove them from society, as this is basically a death sentence. She wields this power to deflect all blame onto Tituba and several of Salem’s other second-class citizens. 2 Once reproached by the community for rumors of her adultery, she now accuses them of a far worse sin: devil-worship. One would think this character would require a rich backstory and complex personality; Abigail’s motivation never seems to grow beyond simple jealousy of Proctor’s wife and a desire for revenge against her, with no remorse for the 19 innocent people whom she sentenced to death. Mary Warren serves as a counterpoint to Abigail. Although she causes a lot of harm and sends people to their deaths as well, she does not do so out of malice, but rather because of her weak and subservient nature. She is convinced by Abigail to participate in accusing people of practicing witchcraft, but feels guilty for causing their deaths. When Proctor is furious over the arrest of his wife, she agrees to confess to lying about her accusations, however revokes her confession when Abigail accuses Proctor of witchcraft. Mary always sides with the stronger power, too timid to oppose it, thereby both representing the weak-willed people of Salem and symbolizing the McCarthy era. Ann Putnam isn’t weak, but she is described as weak-minded, introduced as a  twisted soul of forty-five, a death-ridden woman, haunted by dreams.3 Multiple stillbirths have most likely caused this mental instability.4 While other people are trying to ascertain the identities of those involved in witchcraft, she frequently suggests names so that others can blame them, and constantly analyzes other people’s actions.5 She also causes panic through a show of fear and anxiety, as well as using false information to influence others. Lastly, Tituba is part of an even lower social rank than Abigail and her friends, as she is a house slave. Although she admits to practicing witchcraft, her fate is never revealed. This ambiguity over what happens to her emphasizes that whether these girls are witches or not is not actually important. When analyzing all major female characters, it becomes clear that Miller portrays women as behaving rashly and irrationally when they are in a powerful position. Abigail Williams uses it to eliminate enemies, only to attain the love of a man, while Ann Putnam paranoidly accuses people of witchcraft to explain the deaths of her unborn children. Worst of all is Mary Warren, who is so gutless and unable to think for herself, that she just bends to the strongest will.