Influence of Drilling Fluid on oil Recovery in Homogenous Reservoirs Essay

Influence of Drilling Fluid on oil Recovery in Homogenous Reservoirs - Essay Example Needless to say, as significant as 70 percent produce of mines in the world, produce water contaminated by metals, which come from acid mines drainage and process streams (Srivastava & Majunder, 2008). The waste water, such as that containing metal and sulphate contaminates, are accompanied by far reaching environmental consequences. Moreover, the costs associated with managing these consequences are significant. This paper gives an overview of water contamination in the mining industries, followed by an exploration of the common methods under development and operation. Considering that current water treatment techniques have varied limitations, this paper proposes a way forward for mining industries to avoid water contamination. There are various elements within the earth crust, which include hydrogen, carbon, nitrogen, sodium, magnesium, phosphorous, sulphur, chlorine, potassium and calcium. These constitute 99 percent of the earth living matter. On the other hand, there are fourteen essential elements. These include boron, fluorine, silicon, manganese, iron, cobalt, and copper, among others. Metals such as Mercury, lead, cadmium, arsenic, chromium, copper manganese and zinc are not essential, and their interaction with the aquatic environment is hazardous. On the other hand, heavy metals are a class of metallic elements that contain relatively high densities whose low concentrations are highly toxic. The atomic metals have atomic weight that range from 63.5 to 2006. Heavy metals can are additionally classified as toxic metals, precious metals and radio-nuclide. Radionuclides include uranium and thorium. Precious metals include silver and gold, among others (Srivastava & Majunder, 2008). Acid solutions resu lt from the interaction of the ground or of surface water with the acidic materials, such as pyrites that are found in rocks at the mines, piles of earthen refuse and auger holes. The iron sulphide mineral pyrites are usually found near subsurface coal seams, together with compounds containing aluminium and manganese, among other metals. In the presence of oxygen, rainwater or ground waters contact sulphur to form sulphuric acid. Acid concentration in the acid mine drainage can reach as significant levels such as ten thousand times the neutral water. Evidently, this presents a powerful leaching agent with the potential of dissolving significant amounts of metal substances, as well as additional leaching substances that are common at most mine sites. Rock layers and earth above the coalmines contain traces of metals such as iron, aluminium and manganese, but can also contain other heavy metals such as lead and cadmium (Han & Chan, 2006). These metals dissolve in the acid mine drainag e and are washed into water sources through run off. Eventually, such metal concentrations harm aquatic organisms such as fish. For instance, dissolved iron precipitates can kill aquatic organisms that serve as food for fishes. Iron precipitate can result in fish gill clogging. Additionally, iron precipitation in the drainage channels alter aquatic food chains; thereby adversely affecting fish populations. Treatment of waste water The concern for environmental scientists has been to establish possible ways of regulating hazardous metal concentrations and mitigate associated environmental concerns. Methods in the treatment of the acid mine drainage can be broadly categorized into two; active treatment and passive treatment methods. Active techniques entail mechanical addition of the alkaline solutions with the aim of raising PH concentrations besides precipitating metals. Passive treatment

Negligence Definition Essay Example for Free

Negligence Definition Essay A failure to behave with the level of care that someone of ordinary prudence would have exercised under the same circumstances. The behavior usually consists of actions, but can also consist of omissions when there is some duty to act (e.g., a duty to help victims of ones previous conduct). OVERVIEW Primary factors to consider in ascertaining whether the persons conduct lacks reasonable care are the foreseeable likelihood that the persons conduct will result in harm, the foreseeable severity of harm that may ensue, and the burden of precautions to eliminate or reduce the risk of harm. See Restatement (Third) of Torts: Liability for Physical Harm  § 3 (P.F.D. No. 1, 2005). Negligent conduct may consist of either an act, or an omission to act when there is a duty to do so. See Restatement (Second) of Torts  § 282 (1965). Five elements are required to establish a prima facie case of negligence: the existence of a legal duty to exercise reasonable care; a failure to exercise reasonable care; cause in fact of physical harm by the negligent conduct; physical harm in the form of actual damages; and proximate cause, a showing that the harm is within the scope of liability. Negligence is an actionable tort. This means that if one persons carelessness causes another personal injury, the injured party may sue to recover damages (money) for his or her injuries. The idea that a person can sue for negligence is a relatively new phenomenon, only about a century old. The reason for negligences late recognition is because common law traditionally recognized only intentional torts; that is, it held parties responsible for injuries that were the result of intentional acts. It was irrelevant that the actor did not intend to injure anyone, much less the injured party, but it only needed to be shown that the actor intended the action that caused the injury. In these cases, evidence of who caused what injury was affirmative, direct, and fairly objective. The concept of permitting someone to recover damages for injuries caused by someones lack of action or failure to do something was a revolutionary concept. Since its recognition as an action in tort, negligence has become a major source of very large jury awards. It is the root of all product liability cases. When  people complain about our legal system and the outrageous verdicts being awarded nowadays, they are speaking about negligence. Originally, negligence was recognized by the courts as part of the common law. Over time, as causes of action became more numerous and as damages became larger, various efforts were undertaken to limit the appeal of negligence lawsuits. The doctrine of contributory negligence eventually evolved, in some states, into a system of comparative fault that permitted recovery on a completely relative scale. Thus, in an accident one could be 90 percent at fault for ones own personal injury and still sue to recover the 10 percent of the damages suffered that were caused by the other party.

History of Dubai and its Architecture

History of Dubai and its Architecture One of seven semi-autonomous states within the United Arab Emirates called Dubai has turned out to be a rising force in the Middle East. Half a centaury ago Dubai was only a focal point were a few thousand weather stricken people somehow pushed and pulled their life ahead collecting picking dates, diving for pearls, or sailing in wooden dhows to trade with Iran and India, Dubai was as poor as any village in Somalia or the Sudan. It was in 1971 the six states namely Abu Dhabi, Sharjah, Dubai, Ajman, Umm al-Quwain, and Fujairah were united. And in1972 Ras Al-Khaimha joined the unification, The United Arab Emirates (UAE) were thus formally established with declaration from H.H Sheikh Zayed that the UAE was established as an Independent Nation with the aim of maintaining Independence, stability and co-operation. Dubai has a unique new exciting story of more than fifty years. The city has emerged from a poor fishing village to the fastest growing city in the world. Going back to the history, education was given priority in the different Emirates prior to the confederation. The Emirate of Dubai started educating it children in 1954. A few facts about the simplest basics of the country are men out number man in the male to female ratio of the country. All university tuitions are paid for by the states. All books stationary and study materials provided free of charge to the student. If the student works and studies, he/she is paid the salary for the job. From this, the business and infrastructure success story of Dubai is not hard to establish. In the 1990s the three fastest growing cities in the world were Dublin, Las Vegas and Dubai. This has accelerated in the 21st century with 23% population growth in Dubai in the past four years. The present real estate boom is obvious enough, particularly in the Jebel Ali-Dubai corridor. Today Dubai is the trading, business and increasingly financial hub of the Middle East, and for parts of Africa, the CIS and even the Indian subcontinent. Its a vast hinterland for such a small place (Peter J. Cooper 2006). In the 1970s oil wealth turned the UAE from a desert kingdom to a modern metropolis, and its rulers took a keen interest in this development. Not for them the idleness and corruption that afflicted some nations blest with oil wealth. While the oil wealth can be considered as one of the reasons for the growth of Dubai, there are also other factors which could be considered as the key factors in developing the city state to be one of the best in the world. In Dubai the late Sheikh Rashid developed his tiny emirate into a trading hub with the timely development of port infrastructure and a driving ambition to invest oil wealth back into the local economy. Again this was sharply at variance with the policy of investing oil wealth abroad pursued in many countries (Peter J. Cooper 2006). In a yet another move towards the success, Dubai was to become the business and commercial hub of the Middle East. The Dubai Government and the leading local families invested even more into the physical i nfrastructure of the emirate and pursued more and more ambitious plans. Surprisingly, to many observers, most of them succeeded, usually better than expected. Perhaps it was because the Government could act decisively, eliminating red-tape and shortening the planning process to a simple build it there decision by the CEO of Dubai Inc. as Sheikh Mohammed is often known (Peter J. Cooper 2006). The Modern History of Dubai in Brief Within recorded history, Dubai started as a fishing village probably some time in the 18th century. It was a dependency of the sheikhdom of Abu Dhabi and its inhabitants were probably mostly Bani Yas. In 1833 a group of about 800 people of the Al Bu Falasah subsection of the Bani Yas seceded from Abu Dhabi and settled in Dubai. The leaders of the exodus, Ubaid bin Saeed and Maktoum bin Buti, remained joint leaders until the death of the former in 1836. Maktoum bin Buti ruled until he died in 1852, establishing the dynasty of the Al Maktoum rulers in Dubai. Maktoum and most of his successors usually followed a policy of good understanding with the British authorities in the Arabian Gulf (DTCM 2005). The real history of Dubai begins in 1930 when settlement started and began momentum in growth. At that time neighboring Sharjah was the main trading centre on the Trucial Coast, and for the rest of the 19th century Dubai was simply a pearling village with a merchant community. In fact there were three distinct settlements around the Creek and one of them called Bur Dubai was an Arab fishing village on the western side. The Dubai Creek provided one of the few safe anchorages along the southern coast of the Arabian Gulf and served as a haven for dhows despite its hazardous entrance. It was the starting and finishing point for pearling expeditions which, until the invention of cultured pearls in the 1930s, formed the main part of the economy after the 1820 British agreement prevented ship-building. The turn of the 19th century was considered the golden age of the pearl industry. Three thousand vessels were employed in the trade, leaving harbor in May and not returning until mid-Septembe r. Fishing, too, was an important occupation. The Arabian Gulfs warm and shallow waters supported a wide variety of marine life and dhows were built on the foreshore of Dubai Creek (DTCM 2005). Dubai had sufficiently grown to attract settlers from the third world countries namely India, Iran and Baluchistan and so on. The turn of 20th century saw Dubai becoming popular in the modern business world as safe and prosperous port. Dubai was very quick to establish itself as a natural heaven for merchants as the facilities for trade and free enterprises were great. Meanwhile a flourishing Indian population was settling in Dubai and was particularly active in the shops and alleys of the souq. In fact a major factor in the growth of Dubai in the early post-war years was the re-export of gold to India. The cosmopolitan atmosphere and air of tolerance began to attract other foreigners too. Some years later the British made their centre on the coast, establishing a political agency in 1954 (DTCM 2005). However, being the most developed area in the region did not just provide for the adequate infrastructure of Dubai. In spite of the reputation Dubai had by the middle of the 20th century, the city just did not have enough roads, electricity, sewers or telephone. The infrastructure building had started in Dubai even before the discovery of oil in 1969, but once the revenue from the oil began to flow in the building process gained momentum. Trade remained the foundation of the citys wealth, whilst other projects were developed over the next 20 years. The airport became one of the busiest in the area, a large dry-dock complex was developed, the largest artificial port in the world was built at Jebel Ali and Dubai Aluminum Company (DUBAL), which has become one of the emirates largest non-oil related industry, came on-line in 1979 (DTCM 2005). Economic Sustainability through Tourism Industry In the 1980s and early 1990s, Dubai took a strategic decision to emerge as a major international-quality tourism destination. Investments in tourism infrastructure have paid off handsomely over the years. Dubai is now a city that boasts unmatchable hotels, remarkable architecture and world-class entertainment and sporting events (Government f Dubai 2010). Dubai has undergone modernization and urbanization since the 1960s when the area was described as one of barren coastlands largely populated by nomadic tribes where the only occupations were fishing and pearling (Clements, 1998). The details of Dubais tourist arrivals right from the year 1982 shows the fact that the city has turned out to be one of the fastest growing destinations. Stability in economic, social and political domains is essential for tourism as severe disturbance and volatility will deter many tourists, investors and the industry of tour operators and travel agents in generating countries. Dubai is part of the UAE and conditions there are shaped by both federation and emirate governments (Joan C. Henderson 2006). Income from oil made Abu Dhabi the economic powerhouse and financier of the federation, providing the smaller emirates with a standard of living and degree of security that would otherwise be unavailable to them. The other emirates meanwhile provide Abu Dhabi with a demographic and geographic collective strength that it would lack acting alone (EIU, 2005a, p. 5). Dubai now began to act as the financial and commercial nexus of Gulf. The successful economic returns from the investment made on tourism in any country depend on the convenience of transport mainly the access through air. Dubai has done every thing to be an air transport hub. The home airline company called emirates flies very long routes to almost all the countries and destinations of the world. The company helps to bring tourist from the far away places such as fifteen hour rout to Sao Paulo, then seventeen hour trips to Los angels and San Francisco, then the fourteen hour flight to Sydney. It also flies to most of the major cities in Europe which provides Dubai with a lot of tourists. It flies to all the major cities to Africa, Middle East and South Asia. Most importantly all this routs are being extremely profitable (Jim Krane 2009). A US$4.1 billion upgrading is underway which will enable the airport to handle 40 million passengers by 2010 and 100 million by 2025 (Matthews, 2003). Owning the largest Arab Airline Emirates has made it possible for the government of Dubai to succeed in developing and maintaining stable inputs to its economy. Accounts of Dubai usually comment on the partiality of officials and developers for the ostentatious, which is manifest in accommodation projects and attractions such as the US$5 billion Dubailand theme park. This will occupy two billion square feet of land and take 15 years to complete under the aegis of the Dubai Tourism Development Company (DTDC), an operating arm of the Dubai Development and Investment Authority (DDIA). The stated purpose is to make Dubai the ultimate fun and leisure centre of the Middle East augmenting the supply of indoor attractions, which are independent of weather and have all year round appeal to multiple markets, not least families with children. In another illustration, Ski Dubai opened in 2005 within the Mall of the Emirates, reportedly the largest shopping space outside of the USA, and sells skiing and snow related pursuits in a winter wonderland of sub-zero temperatures. The Crown Prince has said that only 10% of his visions for Dubai have been enacted, implying other such ambitious ventures are likely (Joan C. Henderson 2006). An Unparallel Workforce Another reason for Dubai to be on the top in terms of infrastructural growth and development is its unmatched workforce which gets the least contribution from the locale flock. Numbers may be keys to the nature of Dubais workforce and its economy. According to a 2005 government report, 97.13 per cent of Dubais total labour force is foreign. The second number mostly likely unknown is the percentage of those foreign workers who have come to regard Dubai as home or would like to make it their permanent home. Many of these expats came to Dubai 15 to 20 years ago for a two-year stint, liked it and stayed. The third number, also from the government, is that only five per cent of Emiratis are employed in the private sector (Rod Monger 2007). Almost every one in a company, starting from the administrative level to the last one on the lower level labor, is imported and the positive aspect of this phenomenon is the advantage Dubai gets on molding its workforce in a way the city needed with t he lowest cost. At the same time, the work force of Dubai is an enthusiastic lot, it growing in terms of loyalty and commitment, in spite of the fact that they are treated with substandard facilities for the cost control (Jim Krane 2009). This commitment had played an important part in making the city look one of the best destinations in the world. Building Landmarks The Chicago Beach Hotel, which continuously recorded 80% occupancy in consecutive years, was a money making machine in Dubai in 1990s. British engineering firm called W.S Atkins forwarded a proposal for another beachfront hotel to be named as the Jumeirah Beach Hotel. The company was given permission to proceed with the project which had to include a tower too on approval. The company has hired an architect named Tom Wright who hardly had any experience in building hotels. But as thoughtful as he is Tom new that the Sheikh needed something tall and iconic, discussing on this concept he came up with a giant arch in the Islamic style. Sketching it out, the drawings showed a huge sail shaped building of 1300 feet tall, jutting from the sea floor waves lapping at its base. The building leaned over the sea and a cable car ran from shore to its peak. The other access came from an undersea tunnel. The structure was more Iconic than demanded but it was impossible. Wright straightened it up m oved it from seafloor to a small man made island and traded the cable car for helipad. A causeway bridge replaced the tunnel. They scaled back the height to a thousand feet (Jim Krane 2009). The work began in 1994. When people thought of it as a new Beach Hotel, to the Sheikh the iconic building was much more than that. The tower was the symbol of his pride as an Arab. The building was to be The Tower of the Arab- Burj Al Arab. The budget was unlimited, even when Sheikh Mohammad knew that the hotel will never pay for itself. He never let that scope of profit cramp the concept of Burj li Arab. The idea of locating the building on a man-made island was thought over again by the Sheikh. He imagined it both on island and mainland. The Island was much more time consuming and costly where as there was nothing unique about it is being located in the mainland. At last Sheikh opted for it to be in the Island (Kim Krane 2009). By 1999 Burj was a wonder around the world. The sight of the blue and white tower is a mind-blowing sight. Burj Al Arab turned out to be exactly what the sheikh Mohammad wanted an icon easily recognizable. Burj attracted quiet a lot of tourist who would spen d lavishly. Moreover, a genius series of promotion followed like Andre Agassi and Roger Federer were found whacking volleys on the helipad. Later on Tiger Woods drove ball from the same spot. Tourism made up nearly a quarter of the citys economy $ 8 billion in 2006. The Emirates aim is to host nearly 15 million tourists a year by 2015 (Tim Krane 2009). Though the economic scenario at large indicates that goal may fall a little short of. The growth and success of Dubai is undeniable. Burj Dubai There was already a hand full of building and a formidable infrastructure when the Burj Dubai project came up. But the Wlter Landors believed in their own guiding principle that Products are made in the factory, but brands are made in the mind. At this point, the product didnt exist. Still they invited prospective bidders to experience the brand. They fashioned a multisensory presentation centre, wrote books and designed websites, had invitations etched, fragrances con ­cocted, and parties thrown. A blazing Dubai sun finally rose on the first day for apartment bids. There was no second day. In less than 24 hours, every apartment-to-be was spoken for, netting more than half a billion dollars. Even by the heady standards of the region, the branding of the Burj Dubai was off to an exceptional start (Landor 2008). Emmar had it in mind through the project of Burj Dubai not only the city but the entire region which is often neglected by the media, was going to be in the limelight. There was a sophisticated linear approach that was extended into a comprehensive design style to reinforce the brands concept of pre-eminence. The word mark, typography, look and feel, voice and imagery, and even colour palette reflect prestige. In contrast to the over-the-top golds and bright colors prevalent in other Dubai premier develop-ments, Landor chose understated tones echoing the buildings finishes of stainless steel and aluminum and set them off with a sharp green accent inspired by the carpenters levels found in the hands of hundreds of architects, engineers, and craftspeople building the tower (Landor 2008). The project basically was a multi-use development tower with a total floor area of 460,000 square meters that includes residential, hotel, commercial, office, entertainment, shopping, leisure, and parking facilities. The project was designed to be the centerpiece of the large scale Burj Dubai Development that rises into the sky to an unprecedented height that exceeds 700 meters and that consists of more than 160 floors (Ahmad Abdelrazaq 2008). At the turn of the century no one really had thought about such a construction. Coming from a city were the construction industry was in the infancy, the Burj Dubai project has shown to the world that tall building system development is always directly related to the latest developments in material technologies, structural engineering theories, wind engineering, seismic engineering, computer technologies, and construction methods. The Burj Dubai project capitalizes on advancements in these technologies, advancing the development of super tall buildings and the art of structural engineering (Ahmad Abdelrazaq 2008). The Booming Growth Is Boosted In the year 2000, the Burj Al Arab was already being a host to the excited wealthy tourist from around the world. The Arab nation was still overwhelmed in the amazing aesthetics of the new construction, the world witnessed one of its toughest times. The economy at large shuddered under heavy recessions. The money burning dotcom companies ran out of cash and went out of business. Gulf foreign investors were holding crumpling assets and in the west and around the world. Adding to the economic back drop of the US, nineteen Arabs crashed passengers jets into the World Trade Centre, Pentagon and a field in Pennsylvania. This caused the US stock market a further down slide. The newly elected president George W. Bush who found himself in the white house with disputed elections consoled the people America saying the terrorists might have been successfully shaken the foundations of some of the mightiest structures in the United states, but they would never succeed in shaking the foundations o f the mightiest nation on the face of the earth. Still the fact remains true that the nation has not yet abated the fear and economic worry the September 11 attack has brought upon the nation. The post September 11 United States was not an ideal place for investing as far as the Arabs were concerned. On the contrary, in Dubai, September 11 attack started the beginning of the years long economic boom. In fact the attack played a role in boosting this economic investment and viability in the gulf region. The rage toward Arabs in America increased and the country fought many wars after. The Arabs who had invested in US pulled back billions of dollars and send back to their Home country. No one was interested and dared to invest in country which was at war. Cash poured into Dubai, as the reports say before September 11 attacks as much as $25 billion a year was put into US investment. Where as, the figures came down to just $1.2 billion between 2001 and 2003. Most of the missing money has been made to play itself in Dubai where the potential was felt to be very high. Further, in 2001 Dubais urban area was a narrow strip along the sea shore. By 2008 Dubai was almost as big as Huston. With man made Island rising from the sea and constructions sprawling deep into the desert. The Two Fold Advantage of Dubais labor market Outsourcing Dubai is not a city with immense industrial infrastructure. This diverse multicultural city has an international community of almost 1.5 million people from about 170 nations. This committed workforce contributes to the growing economy which mainly derives from trade, manufacturing and mainly tourism. The strategy of labor market outsourcing helps the third world countries just as it help their own country. When many rich nations claim to be in the business of economic development, they seldom let poor nations to play by the same rules that richer countries use to promote growth. Above all, going back to the beauty and uniqueness of Dubai, Dubai is a modern costal city located at the heart of the Middle East. It is charming and sophisticated; the beautiful Burj Al Arab hotel presiding over the coastline of Jumeira beach is the worlds only hotel with a seven star rating. The Emirates Towers are one of the many structures that remind us of the commercial confidence in a city that expands at a remarkable rate. Standing 350 meters high, the office tower is the tallest building in the Middle East and Europe. Dubai also hosts major international sporting events. The Dubai Desert Classic is a major stop on the Professional Golf Association tour. The Dubai Open, an ATP tennis tournament, and the Dubai World Cup, the worlds richest horse race, draw thousands every year (Government of Dubai 2010). References Ahmad Abdelrazaq (2008) Brief on Construction Planning of the Burj Dubai Project CTBUH 8th world congress. Clements F. (1998). United Arab Emirates. Clio Press: Oxford. DTCM (2005), Dubai-Modern History; Dubai Department of Tourism and Commerce Marketing. EIU. 2005a. United Arab Emirates Country Profile 2005. The Economist Intelligence Unit: London. Government of Dubai (2010) Dubai History; The official Portal of Dubai Government http://www.dubai.ae/en.portal?topic,Article_000240,0,_nfpb=true_pageLabel=home Joan C. Henderson (2006) Tourism in Dubai: Overcoming Barriers Destination Development Nanyang Business School, Nanyang technological University. Singapore. Peter J. Cooper (2006), Why Dubai?: Anatomy of a Business Success story. AME Info; the Ultimate Middle East Business resource. Jim Krane (2009) The Story of the worlds Fastest City: Atlantic ISBN 9781848870086 Landor (2008) Burj Dubai the Building of an Icon; Landor Associates, April 2008. Mathews N. 2003. Expansion spree: airports in the Middle East will be building new runways and terminals through 2015. Aviation Week and Space Technology 159(22): 42. Rod Monger (2007) Sculpting Dubais Workforce; Special to Gulf News http://gulfnews.com/business/features/sculpting-dubai-s-workforce-1.171750

Internal Controls and the Sarbanes-Oxley Act of 2002 Essay examples --

In order to be successful in business, a company must be able to track their assets. This tracking system is typically done by a bookkeeper and must be reliable in order to be effective. The way a company ensures their financial records are reliable is by setting up a system of internal controls. Internal controls allow a company to protect its assets from fraud and theft as well as ensuring records are kept accurately by reducing errors and irregularities (Keisco, Kimmel and Weygandt, 2008). Internal controls work by assigning responsibility, separating duties to provide checks and balances, hiring an independent verification agent and through the use of technology and physical controls. In many instances, internal controls are required and overseen by the Sarbanes-Oxley Act of 2002. Assignment of responsibility for certain functions of the bookkeeping and accounting process ensures that when a problem occurs a specific person is accountable. This, in turn, provides an incentive to that person to do their job correctly because any issue or problem will be their sole responsibility. Splitting duties has a similar impact on employees. By providing a system of checks and balances, i.e. one person keeps the records while another keeps the assets, the chance for fraud is greatly decrease and honest mistakes are easily caught. There are many physical, mechanical and electronic controls that provide further safety for a company’s assets. These include passwords, safes, alarms, security cameras, time clocks and locks (Kiesco et.al, 2008). The use of an auditor or other third party to independently verify the bookkeeping and accounting procedures performed by employees adds another layer of safeguarding to a company’s inter... ... track the error to the fraudulent employee. In conclusion, internal controls include separation of duties, assignment of responsibilities, third-party verification and the use of mechanical and physical controls. In and of themselves, these tactics stop and prevent much abuse of the bookkeeping and accounting systems. The addition of Sarbanes-Oxley requirements in 2002 require that a company enact internal controls and assign responsibility of the control system to executives and directors, further providing insurance that financial reporting is accurate. Without this insurance that reports are accurate, company stock will fall and investors will be lost. Even with intrinsic limitations, the positive aspects of good internal controls far outweigh the negative implications. Good internal controls equal accurate financial records and future company success.

How Effective Are Various Methods in Reducing Recidivism Essay

Prison, non-custodial sentences and rehabilitation seem all failed in reducing recidivism; however, there is little and limited evidence to support non-custodial sentences, as well as some people think if rehabilitation could be implemented effectively, it would work. Although the advantage of prison is keeping our society from dangerous people, when it comes to reducing recidivism rate, the effect of prison is disappointing. The public usually think that imprisonment is safer for communities; however, it appears powerless to deter inmates from committing crime again. In the article, â€Å"Study shows building prisons did not prevent repeat crimes†, Fox Butterfield (2002) cites a large-scale study of recidivism from the Bureau of Justice Statistics, which investigated up to 272,111 former prisoners in 15 states during the first three years after being released. It found that 67% of inmates broke the law again in three years right after their release in 1994. It is surprised that it does not make any difference to recidivism rate which was studied in 1960’s, and it is even 5% higher than the study done in 1983. In addition, it indicated that the more rearrest records a criminal has, the higher recidivism rate he has. The inmates who have more than 15 prior arrests have 82. 1% of recidivism rate. Nevertheless, according to Emily Kingham’s article (2006), she believes that prison forces offenders to regret and reflect on their behaviour; as for the reason that criminals cannot reject the temptation of committing new crime is because of inadequate provided support. In spite of this, some experts have admitted that prison does not work in terms of reducing recidivism rate (Considering the alternatives 1978; Finckenauer 1988). Some limited evidence has shown that non-custodial sentences may decrease recidivism; regardless of some experts being sceptical about their desired achievements. On the one hand, alternative sentences can help government save money and alleviate over-cramped number of criminals in prison (Considering the alternatives 1978). On the other hand, Kingham(2006) points out that alternative sentences do nothing but return prisoners to their original circumstances, which result in unawareness of their crimes and the onsequences. One study indicated that through one of alternative sentences, intensive probation, recidivism rate is less than 20%; however, the evidence maybe weak as the study has not been completely put into practice (Considering the alternatives 1978). Furthermore, in the Minnesota, alternative sentences have been successfully adopted to keep criminal rate not increasing, but it may not be convinced because of the source not being confirmed (Considering the alternatives 1978) . While some people argue rehabilitation is also failed in reducing recidivism rate, some authors counter that if government could support rehabilitation, recidivism rate would decrease. According to the article, â€Å"Prison†, James O. Finckenauer (1988) cites some studies, which shows that even though the government has already provided with good rehabilitation programmes, they cannot achieve reformatory of inmates. On the other hand, this position is contested by Joan Petersilis (cited in Butterfield 2002), a professor of criminology at the University of California at Irvine and an expert on parole, who says that state governments spent such little money on rehabilitation programs that inmates do not receive sufficient help with drug addition, work skill and preparation for a new life, which may lead increasing recidivism rate. Butterfield (2002) further cites the statement by Mr. Travis, who also argues that criminals return to crime.

Free Essays on Corporate Culture

Corporate Culture Edgar H. Schein:The Corporate Culture Survival Guide In â€Å"The Corporate Culture Survival Guide, â€Å" Edgar Echein presents a concise analysis of the concept of corporate culture; what it is; how it operates; why it matters; and how to improve it. The book is organized around the questions that mangers ask – What is corporate culture? How can I assess it? How can I change it? The book then provides clear guidance for evaluating an organization’s current culture and determining if it supports or undermines the organization’s goals. Chapter One answers the question, â€Å"Why Does Corporate Culture Matter?†. â€Å"Culture matters because decisions made without awareness of the operative cultural forces may have unanticipated and undesirable consequences.† The author provides examples of situations where a company has an engineering culture and then brings in a CEO from sales and marketing background. This mismatch of cultures created a situation where the new CEO was unable to be effective because he was unable to understand the culture’s impact on the organization. A successful mid-life organization might not continue to prosper if they do not evolve and adapt elements of their culture. The organization clings to whatever made it a success. I have a client that was very successful in the eighties and early nineties by being self contained and developing investment products that were unique. They continue to believe that unique products are the way to success even though the market is looking for products that have easily processed and comparable features. This company is reluctant to look outside for expertise in a very competitive market and the firm has seen their market share drop, as their products do not fit easily into today’s trading parameters. The author goes on to define culture and make it clear that culture is a complex concept that is deeply embedded in an organiz... Free Essays on Corporate Culture Free Essays on Corporate Culture Corporate Culture Edgar H. Schein:The Corporate Culture Survival Guide In â€Å"The Corporate Culture Survival Guide, â€Å" Edgar Echein presents a concise analysis of the concept of corporate culture; what it is; how it operates; why it matters; and how to improve it. The book is organized around the questions that mangers ask – What is corporate culture? How can I assess it? How can I change it? The book then provides clear guidance for evaluating an organization’s current culture and determining if it supports or undermines the organization’s goals. Chapter One answers the question, â€Å"Why Does Corporate Culture Matter?†. â€Å"Culture matters because decisions made without awareness of the operative cultural forces may have unanticipated and undesirable consequences.† The author provides examples of situations where a company has an engineering culture and then brings in a CEO from sales and marketing background. This mismatch of cultures created a situation where the new CEO was unable to be effective because he was unable to understand the culture’s impact on the organization. A successful mid-life organization might not continue to prosper if they do not evolve and adapt elements of their culture. The organization clings to whatever made it a success. I have a client that was very successful in the eighties and early nineties by being self contained and developing investment products that were unique. They continue to believe that unique products are the way to success even though the market is looking for products that have easily processed and comparable features. This company is reluctant to look outside for expertise in a very competitive market and the firm has seen their market share drop, as their products do not fit easily into today’s trading parameters. The author goes on to define culture and make it clear that culture is a complex concept that is deeply embedded in an organiz... Free Essays on Corporate Culture Article ~ New York Times ~ â€Å"Speaking the Language of Success† In 1999, the Nissan Motor Company, controlled by French automaker Renault, hired Carlos Ghosn as President and Chief Operating Officer. Ghosen is â€Å"Brazilian-born, French-educated and American-experienced†. This article chronicles Ghosn’s efforts to save Nissan from bankruptcy, and the response of Nissan’s Board of Directors, Workers, and the Japanese public to a foreign manager with a different management style. Carlos Ghosn joined Nissan when the company was at the brink of bankruptcy and was able to, â€Å"boost profits, and decrease debt in a very quick fashion†. The methods and approach used to accomplish this financial revival have included:  § Changing Japanese attitudes about foreign managers and corporate culture  § Cutting Costs and Jobs by closing plants, making it necessary for employees to accept transfers to stay with the company  § Changing supplier relationships, eliminating â€Å"unwinding the traditional keiretsu system of interdependency with suppliers† who could not meet quality and cost cutting demands  § Management overhauling, replacing senior managers with younger types  § Linking pay to performance – â€Å"replacing seniority with a merit based system of cash bonuses and stock options† Hofstede’s value dimensions say, â€Å"the core of the Japanese enterprise is the permanent worker group†, they show a small power distance, a high acceptance to strong uncertainty avoidance, an acceptance of collectivism, and high goal orientation. The article confirms Hofstede value dimensions by identifying Japan as a, â€Å"land of lifetime employment and resistance to foreign control†. The results of Ghosn’s tenure at Nissan seem to contradict Hofstede. Ghosn is a foreigner, has top level meetings in English, has rewarded success through a merit system, reduced the number of parts and service suppliers based on quality, cut the workfo...

Say No to Your Darlings

Say No to Your Darlings Say No to Your Darlings Say No to Your Darlings By Michael Veteran writers often advise aspiring writers to â€Å"kill your darlings.† Grisly, isnt it, but they all say it. William Faulkner wrote, â€Å"In writing, you must kill all your darlings.† Stephen King wrote, â€Å"kill your darlings, kill your darlings, even when it breaks your egocentric little scribbler’s heart, kill your darlings.† Notice that King said kill three times, but then, we are talking about Stephen King. According to Slates culture editor Forrest Wickman, this advice was originally given by more than a century ago by Cornish writer Sir Arthur Quiller-Couch (his pen name was Q). In On the Art of Writing: Lectures Delivered in the University of Cambridge, 1913–1914, Sir Arthur Q advised: If you here require a practical rule of me, I will present you with this: ‘Whenever you feel an impulse to perpetrate a piece of exceptionally fine writing, obey it- whole-heartedly- and delete it before sending your manuscript to press. Murder your darlings. Observe that Sir Q didnt say murder your whole manuscript. And he didnt tell us to ignore your darlings either. No, he encourages us to put our darlings whole-heartedly onto paper. Just dont send that piece of paper to the publisher. And how did our friend Q define darlings? As a piece of exceptionally fine writing, one that happens to have been written by yourself. A darling is not a wickedly appropriate plot twist or a subtle yet deep character insight. No, it is merely a purported example of exceptionally fine writing. Does it further the story or reveal character or do any of the things that truly fine writing does? Erm, no comment. My takeaway on this: if something helps your reader, dont murder it. If it only make it easier to pat yourself on the back, lose it. Sir Q didnt really say to kill your darlings. He said okay, he said murder your darlings. No way am I going to write one thousand words encouraging you to murder a loved one. So let me adjust the analogy. Nobody wants to think about losing a beloved child. We all want to keep our darlings. But just because we love our darlings doesnt mean that right here is the right place for them. Cute as a three-year-old daughter is, I can think of a lot of places in the house that she doesnt need to be, and a lot of things she doesnt need to be doing. We would never get rid of her, but often we need to say no to her. Her cuteness makes it hard to say no, but not less necessary. Im using the singular feminine when I talk about darlings, calling her she, because losing a favorite character or passage or idea can feel giving up a favorite daughter. Deliberately giving her up, by your own choice, seems even worse. Maybe you feel like youre committing child abandonment. Except it isnt really like that. Once your book goes to press, your readers will never miss your darling. They will never know she is missing. Since she didnt really belong in your book, you will never miss her there. Yes, she seems so precious. But having your writing called precious is not usually a compliment. But what if your darling feels real to you, already a three-dimensional character in your mind or deserving to become one? What if you cant give her up? Fortunately, saying no to your darling this time doesnt mean you cant say yes to her later. Just cut and paste the passage into another file on your computer. Yes, you must remove your darling from where she doesnt belong, but you dont have to delete your darling entirely. Maybe she will fit beautifully in another story. She may become the centerpiece, the key to your new masterpiece. By the way, that other file doesnt need to be reserved only for deceased darlings. You should keep an idea file anyway, for all those ideas which you already know they dont fit into your current project. I like to review my idea files sometimes even when Im not particularly working on anything. It makes me feel more brilliant. I have to recognize, however, that not all my darlings are simply misplaced beauties. Maybe that character isnt as three-dimensional as I believed. Maybe Im deceived about the truthfulness of that plot line. Maybe life isnt really like that. Maybe my affection is misplaced. Regardless, once youve done away with your darling, immediately fill in the hole she left. Read over the part just before the cut, and keep on going and writing from there. How do you recognize a darling that needs to be removed? And where do you find the courage to remove her? Well, we often find courage and wisdom in other people. A writer needs other people alpha readers, beta readers, or a writing group. You need these intelligent, literate people to look into your story, to show you how well they appreciate the good parts (demonstrating their great insight), and to share with you how confused or apathetic they felt when they read the other parts. Inconceivable, isnt it, that so many intelligent readers dont appreciate something that is so obviously brilliant. If only one reader has trouble with it, maybe thats his problem. If many readers have trouble with it, maybe theres your problem. And you need to take care of it. Essentially, your darlings are the beloved parts of your work that dont advance your work. And you need others to help you see the truth, just some parents are incapable of seeing that their three-year-old is spoiled until others point it out. Saying no to your darlings will make you stronger. Suffering tends to do that sort of thing. Accepting another point of view will increase your empathy. Youre giving up something you love out of deference to others. Doing so will make you less selfish and a better writer. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:Has vs. HadYay, Hooray, Woo-hoo and Other Acclamations10 Varieties of Syntax to Improve Your Writing

Exemplar Lesson Plan and rationale Essay Example

Exemplar Lesson Plan and rationale Essay Example Exemplar Lesson Plan and rationale Essay Exemplar Lesson Plan and rationale Essay Three objectives have been chosen connecting knowledge and awareness, with understanding and then extending into enhancement of personal resilience skills. This progression of knowledge to conceptual understanding and then skills development is constructivist in design (Piaget 1952) and also equips children with strategies to cope with loss as well as awareness of it, a key principle of effective loss education (Brown 2000, Stokes 2009, Winstons Wish 2011, Child Bereavement Charity 2011) They include awareness of feelings associated with the death of parent, which could be challenged as too sensitive for Y4 children, yet the reality is that many children are bereaved of a parent or experience similar emotions through separation and divorce by the time they are eight or nine (Childhood Bereavement Network 2009). The context here is softened by the use of fiction characters, allowing for empathy and transference of emotions (Brown 2000, Stokes 2009, Winstons Wish 2011, Child Bereavement Charity 2011) but this objective would be reconsidered if there was a child in this class who had been bereaved within the previous two years. In this situation I would consult with the child on the content and give the option of alternative work outside the classroom. Choice and involvement in planning for children who are affected by bereavement is critical to their coping success in these situations (Brown 2000, Stokes 2009, Winstons Wish 2011, Child Bereavement Charity 2011, Jigsaw4u 2011). In addition, Christs (2000) extensive research identified that children of the Y3-4 age range who are bereaved often want to talk about their situation and their lost parents.  The objectives are simple but require both imagination and some recognition of emotions/ feelings. These can be expected from Y4 pupils (DfES SEAL 2005, DfEE 1999, Antidote 2008) but individual class composition and stage of development would need to be a factor in the selection of objectives and in the differentiation of work (Kyriacou 2007, Pollard 2008). Curriculum Links The objectives and content link to the DfEE (1999) National Curriculum Non-statutory Guidelines for PSHE for Key Stage 2 which are currently in use in schools. These require children to communicate their own ideas and views, to use their imagination to identify with other peoples experiences and feelings and to now where support can be obtained for themselves or their family and friends. In addition it has drawn on the SEAL unit on Changes (DfES 2005) which identifies the need for coping strategies in times of life change such as parental loss. Content and Teaching and Learning Approaches  The content has been selected to meet the learning objectives (Kyriacou 2007). It involves interactive group storming of ideas to clarify the orphan status of the fiction character Harry Potter. However the storming in groups then feeding back to the class on all we know about Harry Potter is a way of briefing those children unaware of this character and his situation. The use of the word orphan (written on the board to assist visual recognition of the word and support visual learners (Kyriacou 2007) will focus attention on the main objective of the lesson and context for the following activities. The lesson then adopts a visual stimulus, (again supporting visual learners and introducing variety into the lesson input (Kyriacou 2007) showing an extract from the fist Harry Potter film when Harry is still of primary school age. This is done because this extract The Mirror of Erriseg deals directly with Harrys longing to know and meet his dead parents, something which the extract establishes is impossible. This, whilst sad, reflects the reality of the world the children live in and presents the truth rather than wish fulfilment, a factor which assists adjustment to real events in later life (Stokes 2004, Child Bereavement Charity 2011, Winstons Wish 2011. The development through question and answer addresses how and from whom Harry Potter gets help when he is feeling this sad or miserable moves the lesson onto the issue of strategies for support and also develops pace in the lesson (Kyriacou 2007).  The final activity asks children to draw around their own hand on paper and consider who they could go to if they are feeling sad or miserable. It is designed to help identify multiple support sources in their own life, and is both kinaesthetic in learning approach, developmental, in extending recognition of help and crucially takes the child from a fiction character to themselves all of which assist learning (Kyriacou 2007, Stokes 2004, Child Bereavement Charity 2011, Winstons Wish 2011). Careful supervision of this activity is needed, with those struggling to think of help sources supported by the teacher (who can at least add themselves to a finger on each of these hands (Stokes 2004, Child Bereavement Charity 2011, Winstons Wish 2011, Jigsaw4u 2011). The important point is that the children do have at least someone to turn to and thus should add a positive end to this lesson. Reference List Antidote (2008) The Emotional Literacy Handbook, London: Fulton  Child Bereavement Charity accessed at www.childbereavement.org.uk on 3/9/11  Brown, E. (2000) Loss, Change and Grief: An Educational Perspective, London: Fulton  This book provides a really practice and insightful guide to the support of children with bereavement needs in primary school. It addresses age related needs and responses and practical activities for teachers and support staff to use. It includes a detailed application of grief theory and offers advice on professional support outside school.  Childhood Bereavement Network National Childrens Bureau (2009) Key Findings from new CBN and NCB research in bereaved children, London: CBN/NCB

The Idea of a Traditional Musician in Western Culture Essay

The Idea of a Traditional Musician in Western Culture - Essay Example The idea presents us important information that being a traditional musician means bringing exactly the things from the past at present and initiate them how the ancestors would have done them. The case of Krzysztof is an example of how one might bring the old traditions effectively at play even at present and making them alive just as how the people exactly performed them from the past. This means that Krzysztof is the best example of what a traditional musician is. We can observe from his life how he wants the old tradition that he witnessed from his grandfather to stay at work at present as it was from the past. This probably will bring us another idea that Krzysztof has exactly a great affinity for traditional music that his grandfather introduced to him when he was younger. To become a traditional musician is therefore important because as already stated, it allows the traditions to stay alive at present. 2. Why is Ganga singing important to Bosnia/Herzegovina? Why it is still p racticed? (4 points) There is a strong socio-cultural implication linked to Ganga singing among Bosnia/Herzegovina for it presents the status of friendship in the society and including the associated privilege given to men over women. For example, it is known that boys or men are free to sing Ganga with different groups or singers from other villages, while girls or women will have it exclusive among themselves who have close friendship right from their childhood days and until they get married (Tipton 174). In other words, Ganga singing is a cultural heritage and a significant part of the Bosnian/Herzegovina socialization that eventually defines their actual culture, which is a clear reason why it is still practiced at present. Ganga singing, therefore, depicts the status of men and women in society and potentially illustrates the mark of friendship among individuals. This is another reason why it is still alive at present, as we all know that friendship is a fundamental component of one’s life story or journey from childhood and even at the individual’s coming to maturity of age. 3. Why do you suppose that the communist government banned jazz? What elements of jazz are similar to the music of the Turks and Romani? Why do you suppose the Balkanski Dzhaz was worth the risks that the musicians took to perform it? (8 points) Jazz combines complex and varied thoughts, which people recognize as significant components of technique as a way of forming music (Tipton 117). For this reason, there are many reasons to use jazz simply as a way of conveying varied feelings and emotional appeal. Black Americans have formed jazz as a way of providing an outlet for various issues they are facing in society. For this reason, it is easy for them to express themselves with this form of entertainment, which at the bottom line is not only to entertain but to present a remarkable message that could spark varied feelings and emotional appeal. In the US, jazz could be a form of music that has an underlying message of rebellion, as especially common among young people who definitely have the underlying thoughts that most probably they could effectively express through this music style.  

Western Art History Essay Example | Topics and Well Written Essays - 1250 words

Western Art History - Essay Example On the end view there is reflection on the mirror on the wall behind picture of the king and queen, the paradox is clear as it can be interpreted that the artist is trying to portray the royal couple, however in in-depth view it is seen that the kings daughter was the main focus. This painting by Diego Velazquez is one of the best painting works analyzed in the western paintings because of its complexity and confusing aspects that complicates its ease of understanding. Some of the enigmatic aspects of the painting that raise more questions about the painting include; the undetermined connection between the subjects in the picture and the viewers and the question on the picture being real or just mere illusions (Kleiner 317-326). The relationship that exist between the first view of the picture and the subjects on the picture is clear and can be easily analyzed, the main subject in the painting the king’s eldest daughter Infanta Margaret Theresa is at the center of the portrait and on her side are her maids surrounding her giving out clearly the picture of her being the maid of honor (Kleiner 330-337). Behind the daughters picture on the reflective mirror is the picture of the king and the queen who confusingly appear to be left out of the picture but again seem main subjects of focus. There is provision for vision beyond the front studio with the door that is on the back wall of the painting that confuses whether the character is headed to the studio front or headed away from the studio. I agree and support the argument that the painting is a classical master piece, Diego’s painting gives confusing interpretation that makes understanding of the idea communicated in the picture complex. The artist uses techniques in painting like the use of light and the picture on the reflective mirror to bring out the technique of picture within picture these inclusions of art work makes the picture one of the

Little bee Essay Example | Topics and Well Written Essays - 750 words

Little bee - Essay Example No matter what journey you take it not where you end and what you achieve but what is more important is how you have been able to succeed it; if you have succeed it and if not then it also makes you realize that what have you done to fail it. The path of the journey is more important than the meaning of the journey. It takes minutes, hours, days, weeks, months and even years to reach to the destination but the end it only for a moment; in which you discover the purpose and outcome of the journey; but what is remembered most is how it was conducted; what strategies where made; what personal and professional factors were kept in mind to ensure that we reach to the best outcome. All journey’s taken have a purpose and an aim to achieve; some want to prove that they are strong; some wants to prove that they need help; some wants a break and other are just travelling. All these purposes add up to the different aspect of a human life and personality. Adventurous trips are a reflection of loud nature; where people would put the purpose of the journey above all; even their lives. They are well aware of the fact that how dangerous it can be and no matter how amount of preventive measures are taken they might face the wrath of God. On the other side religious trips is the reflection of subtle nature; where people would want to explore peace and patience and would want to find a way where they can eliminate the world’s pleasure and sacrifice their wishes to achieve the happiness and acceptance of God. People travel miles from the corner of the world to be at the house of God. There are few journey that you take and you know that you are going to take them; you are well prepared all things are in place; everyone around are also involved in making it a better experience; but there are some journey that are not expected like the journey of LIFE. One is never prepared for the unexpected events and the turns that it will take during the course; what moment are

American Workforce Essay Example | Topics and Well Written Essays - 500 words - 2

American Workforce - Essay Example tics, 2012), in 2011 just 71 percent of men had jobs, whereas in 1960’s more than 80 percent of men worked; and the share of women holding jobs rose from 36 percent in 1960 to 58 percent in 2011. Among the major worker groups, in the year 2012, the unemployment rates for adult men (7.8 percent) and Hispanics (11.0 percent) edged up in May, while the rates for adult women (7.4 percent), teenagers (24.6 percent), whites (7.4 percent), and blacks (13.6 percent) showed little or no change (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The jobless rate for Asians was 5.2 percent in 2012 down from 7.0 percent a year earlier (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The baby-boom generation, people born from 1946 to 1964, which has been a major force in the labor market of US for the past 33 years, has now reached its prime working years. So while 64 percent of those ages 55 to 59 worked during the mid-1980s, 73 percent worked in 2011, according to (Schulzke, 2012). In the mid-1980s, 68 percent of the 16-to-24-year-old cohort was in the workforce; by 2011 only 55 percent were (Schulzke, 2012). According to (Schulzke, 2012), Baby boomers are actually far more likely to keep working than earlier generations, and for many reasons: jobs are less physically draining, medicine has extended vitality, Social Security now pushes older workers to keep going and market reversals have erased nest eggs. However, should long-term health trends, such as rising levels of obesity and the increase in certain chronic health conditions, continue, fewer individuals than expected may be able to work long past retirement age (Schramm, 2005). Changes in demographics, specifically family structure, living arrangements and marriage rates, may also impact retirement trends. Studies have found that, after retirement, baby boomers are more likely to move to nonmetropolitan areas within their current region rather than moving to a different region

Leadership and change Essay Example | Topics and Well Written Essays - 2500 words

Leadership and change - Essay Example Transformational leaders have the capability to encourage others, supporting their followers to respect and trust them. Companies require leaders who are capable of coping with this massive change, maintain day to day functions, and offer a competitive gain even at the time of downsizing. Transformational leaders can motivate and encourage their followers, uniting them for a combined cause, causing better productivity, performance, as well as job significance. The second section - Literature Review - will highlight the theories and concepts of transformational leadership. Third section will explain why transformational leadership is the appropriate approach to adopt at the time of downsizing. Fourth section will discuss the limitations of this leadership approach. Fifth section will reflect on the needs to develop the appropriate leadership skills, and sixth chapter will conclude the paper by providing the summary of the findings. The theory of transformational leadership has its origins with leadership scholar James MacGregor (Bass & Riggio, 2012). He presented the preliminary framework for the theory of transformational leadership by recognizing what he believed two opposed aspects - transactional leadership and transformational leadership (Bass & Riggio, 2012, p. 102). In transactional leadership, leaders keep a rapport with their team as a series of â€Å"exchanges or bargains† (Avolio & Yammarino, 2013, p. 82) to satisfy existing requirements. Transformational leadership bypasses the conventional form of exchanging incentives and attains preferred performance by intellectually motivating, and encouraging followers to go beyond their self-interests for a better mutual objective. Leadership has exceeded beyond the basis of simplifying the necessary performance of staff to boost the value of the productivity. Kearney & Gebert (2009) significantly developed

Phenomenology and building Essay Example | Topics and Well Written Essays - 1750 words

Phenomenology and building - Essay Example Thesis Statement: The purpose of this paper is to write a phenomenological account of Le Corbusier’s Chapelle Notre-Dame du-Haut at Ronchamp. This account emphasizing the qualities of one’s personal experience of the feelings, images and emotions evoked by the building will be related to its material, form and spaces. Le Corbusier states that â€Å"the purpose of architecture is to move us. Architectural emotion exists when the work rings within us in tune with a universe whose laws we obey, recognize and respect† (Fortkamp 39). Similarly, according to Heidegger’s (1962) theory underscoring the phenomenology of built spaces, â€Å"there is no being apart from a world, rather there is first and only a Being in the world† (Seamon 248). Norberg-Schulz (1971), Relph (1976) and other theorists have identified modes of spatial experience as evident in a loose, continuous occurrence ranging from the abstract, measured geometric space to the concretely experienced space of daily living referred to as lived space. Unlike Plato and Euclid’s conceptualization of geometry as the science of space, the phenomenological perspective considers geometric space as having â€Å"a powerful predictive capacity rather than any superior claims to truth† (Seamon 248), while perspectives and impressions of the lived space of the life world form the actual reality. The history of the site as well as that of the earlier predecessor buildings catalysed the creative imagination of Le Corbusier into developing the building as it now exists (Figure 1). The Chapelle Notre-Dame du-Haut at Ronchamp is a chapel of pilgrimmage located at an ancient pilgimmage site, standing on a hill above the village of Ronchamp on the southern edge of the Vosges mountains in France. The present building is used for religious purposes by the clergy. Le Corbusier’s mind took inspiration from an ancient era of human antiquity to create the

American Workforce Essay Example | Topics and Well Written Essays - 500 words - 2

American Workforce - Essay Example tics, 2012), in 2011 just 71 percent of men had jobs, whereas in 1960’s more than 80 percent of men worked; and the share of women holding jobs rose from 36 percent in 1960 to 58 percent in 2011. Among the major worker groups, in the year 2012, the unemployment rates for adult men (7.8 percent) and Hispanics (11.0 percent) edged up in May, while the rates for adult women (7.4 percent), teenagers (24.6 percent), whites (7.4 percent), and blacks (13.6 percent) showed little or no change (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The jobless rate for Asians was 5.2 percent in 2012 down from 7.0 percent a year earlier (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The baby-boom generation, people born from 1946 to 1964, which has been a major force in the labor market of US for the past 33 years, has now reached its prime working years. So while 64 percent of those ages 55 to 59 worked during the mid-1980s, 73 percent worked in 2011, according to (Schulzke, 2012). In the mid-1980s, 68 percent of the 16-to-24-year-old cohort was in the workforce; by 2011 only 55 percent were (Schulzke, 2012). According to (Schulzke, 2012), Baby boomers are actually far more likely to keep working than earlier generations, and for many reasons: jobs are less physically draining, medicine has extended vitality, Social Security now pushes older workers to keep going and market reversals have erased nest eggs. However, should long-term health trends, such as rising levels of obesity and the increase in certain chronic health conditions, continue, fewer individuals than expected may be able to work long past retirement age (Schramm, 2005). Changes in demographics, specifically family structure, living arrangements and marriage rates, may also impact retirement trends. Studies have found that, after retirement, baby boomers are more likely to move to nonmetropolitan areas within their current region rather than moving to a different region

Phenomenology and building Essay Example | Topics and Well Written Essays - 1750 words

Phenomenology and building - Essay Example Thesis Statement: The purpose of this paper is to write a phenomenological account of Le Corbusier’s Chapelle Notre-Dame du-Haut at Ronchamp. This account emphasizing the qualities of one’s personal experience of the feelings, images and emotions evoked by the building will be related to its material, form and spaces. Le Corbusier states that â€Å"the purpose of architecture is to move us. Architectural emotion exists when the work rings within us in tune with a universe whose laws we obey, recognize and respect† (Fortkamp 39). Similarly, according to Heidegger’s (1962) theory underscoring the phenomenology of built spaces, â€Å"there is no being apart from a world, rather there is first and only a Being in the world† (Seamon 248). Norberg-Schulz (1971), Relph (1976) and other theorists have identified modes of spatial experience as evident in a loose, continuous occurrence ranging from the abstract, measured geometric space to the concretely experienced space of daily living referred to as lived space. Unlike Plato and Euclid’s conceptualization of geometry as the science of space, the phenomenological perspective considers geometric space as having â€Å"a powerful predictive capacity rather than any superior claims to truth† (Seamon 248), while perspectives and impressions of the lived space of the life world form the actual reality. The history of the site as well as that of the earlier predecessor buildings catalysed the creative imagination of Le Corbusier into developing the building as it now exists (Figure 1). The Chapelle Notre-Dame du-Haut at Ronchamp is a chapel of pilgrimmage located at an ancient pilgimmage site, standing on a hill above the village of Ronchamp on the southern edge of the Vosges mountains in France. The present building is used for religious purposes by the clergy. Le Corbusier’s mind took inspiration from an ancient era of human antiquity to create the

Fossil Essay Example for Free

Fossil Essay Kosta had noted the recent success of Swatch fashion watches and was aware that watches and other goods could be imported from the Far East at very low cost. On a visit to Hong Kong, Tom studied a number of potential products for import including toys and stuffed animals before following Kosta’s advice and returned to the U. S. to develop a watch import business. Enlisting the aid of two friends, Lynne Stafford for her sense of design and Alan Moore who had a master’s degree in accounting, he invested his savings of $200,000 to found Fossil as a Texas corporation in 1984. Fossil’s initial purchase of watches from a Hong Kong manufacturer included some retro and jumbo designs that Macy’s thought were â€Å"hot,† and significant orders followed. A design staff was developed that included watch buyers from retail chains. Inspiration came from many sources. , however: the strongest was â€Å"retro† themes from the 1940’s and 50’s. Designers paged through magazines from this era, including Life, Look, and Time, and visited flea markets searching for old watches. Between 1987 and 1989 sales grew from $2 million to $20 million, assisted by liberal credit from the Hong Kong manufacturers of Fossil watches. One sector included conservatively styled time pieces including brands such as Citizen and Seiko. The second sector included products designed to reflect emerging fashion trends and included Swatch, Guess? , Anne Klein and Anne Klein II, and Fossil. This segment was fueled by fashion-conscious consumers who considered watches as fashion accessories and often owned multiple watches. Branded fashion watch sales were estimated to represent approximately $400 million in retail sales in 1990. Major Competitors Fossil’s major competitors were Swatch and Guess?. Although market share data were difficult to obtain, it was generally believed that Fossil and Guess? had nearly equal market shares and that Swatch had slipped to third in recent months. Numerous other considerably smaller competitors existed including Anne Klein, Anne Klein II, and Gucci. Swatch Although quartz watch technology had been developed in Switzerland, by the late 1970’s the Japanese companies’ Seiko, Citizen, and Casio and the United States’ firm Texas Instruments exploited production improvements and economies of scale to drive prices down. Strategic use of the manufacturing experience curve led to an oversupply of quartz watch movements and a severe price war. Many competitors were driven out of business with Casio, Hong Kong producers, and a few other firms surviving in mass market watches, and Seiko and Citizen in the moderately priced segment. The Swiss watch industry was under severe attack at the low and mid price points, and both unemployment and losses on bank loans were increasing. In 1978, the Swiss government agreed to provide up to one-third of the costs or a maximum of Sfr. 5 million for a venture of the leading watch manufacturers to develop a Swiss electronic watch program. Additional financing was supplied by banks, who wrote off existing loans and provided hundreds of millions of francs of new capital, and a group of investors who paid $100 million (Sfr 151 at the time) for a 51 percent share. The consulting firm of Hayek Engineering was hired to lead the effort to revive the lower-priced segment. This venture produced a number of new patents and developed both new watch and watch manufacturing technologies, along with the ability to design and manufacture watches efficiently at low cost. The resulting firm, Swiss Corporation for Microelectronics and Watchmaking (SMH) included the existing brands Omega, Longines, Tissot, and Rado in the moderate and fine watch segments. N. Hayek and E. Thomke led efforts in the low priced segments that resulted in the Swatch manufactured by SMH’s ETA division. Development of the Swatch began in 1980, resulting in a product launch in 1983. The manufacturing process was highly automated using robots and computers in the manufacturing and assembly processes. The watch had been designed with only 51 parts, instead of the usual 90 to 150 parts in other watches, had an ex-factory price of Sfr15. Parts were injected directly into the plastic case which was sealed by ultrasonic welding. This process was highly capital intensive, leading to direct labor costs of less than ten percent of total costs. The manufacturing process permitted a wide variety of dials, cases, and straps: however, variations in the shape and size of the watch case were quite difficult. One plant could produce up to 35,000 watches a day. Swatch was test marketed in the United States in December 1982 at 100 Sanger Harris department stores in Dallas, Salt Lake City, and San Diego without any advertising or public relations. Although consumer reactions were mixed, Swatch was officially launched in Switzerland in March 1983, followed by a gradual worldwide release. A second U. S. test market in December 1983 through the Zale jewelry chain and Macy’s was not successful. Swatch made extensive adjustments throughout their marketing program, and by 1985, U. S. sales accelerated. In 1986, a worldwide single price of $30 for most models was set and sales accumulated to over 50 million units worldwide by 1988. The 100 millionth Swatch was sold in 1993, when the price of a basic Swatch was $40. In 1992, SMH had combined sales for all brands of $2. 1 billion, producing $286 million in profits and a market equity value exceeding $3. 5 billion. Banks had encouraged Nicholas Hayek to assume a 20 percent equity ownership in the mid-80’s, a successful arrangement for both. Fifteen thousand employees worked in plants in Switzerland and Thailand producing semi-conductors, watches, movements, batteries, and straps. Guess? In 1983, Philip â€Å"Mickey† Callanen acquired the worldwide license to manufacture and market watches with the Guess? name. Investing $40,000 of his personal funds, he opened business in his garage, sourced watches from Hong Kong, and shipped for the 1983 Christmas season. Growth continued through the 1980’s at over 20 percent annually. In 1991, Callanen Company was acquired by Timex, expanding distribution to Japan, Australia, France, England, Germany and Canada and providing Callanen an additional source of watch technologies such as Indiglo dial illumination. In 1993 Callanen marketed both Guess? watches for men and women and Monet watches for women. Guess? represented 85 percent of the $80 million shipments (3 million watches) in 1992. The Guess? product line included 250 to 300 styles including classic, fashion, sporty, multi-function, chronograph, novelty, and metal bracelet watches. About 20 percent of the product line was revised seasonally four times a year. Guess? watches had a suggested retail price between $42 and $115, using department stores as the major retail outlet. Fifteen percent of Guess? sales were in international markets. Additional products included watch bands and private label watches for Disney, Hard Rock Cafe, Limited Express, Macy’s, and others. Virtually all Guess? watches were designed and manufactured at Guess? ’s partly owned manufacturing facility in Hong Kong. The 270 employees included a design staff of 19. Callanen’s business offices, warehouse, and watch repair facility were located in Norwalk, Connecticut, and they had a showroom in New York City. Manufacturing and Sourcing About two million, or eighty-five percent of fine watches sold worldwide, were manufactured in Switzerland in 1988, making Switzerland the largest value producer with sales of $4. 9 billion (96 million watches) in 1990. Most other watches were manufactured in the Far East, with the major exception of Swatch, which was manufactured in a highly automated factory in Switzerland. The development of the Swatch and its robotic factory was credited with saving the Swiss watch industry. Japan was the world’s largest producer in terms of units, with 325 million units, representing 44 percent of the world’s production in 1990. Hong Kong, relying on assembly by hand, produced 175 million watches in 1990, and was expected to produce 340 million, or one-third of the world’s watches in 1993 (Table 6). Due to Hong Kong’s focus on low-priced watches, this represented only nine percent of the total value of watches produced. Fossil chose to assemble watches in Hong Kong, using components from Japan, China, Taiwan, Italy, and Korea. FOSSIL IN 1993 Business Strategy Fossil’s initial public offering prospectus defined their business strategy as: â€Å"Brand Development. The Company has established the FOSSIL brand name and image to reflect a theme of fun, fashion, and humor, and believes that the FOSSIL brand name has achieved growing acceptance among fashion-conscious consumers in its target markets. Product Value. The Company’s products provide value by offering quality components and features at moderate prices. For example, the Company’s FOSSIL watches, which offer features such as raised indexes, enamel, textured, shell or semi-precious stone dials, gold electroplating, and fine leather straps, are sold at an average retail price of $63. Likewise, the Company’s RELIC watches, which incorporate a number of features offered in FOSSIL watches, are sold at an average retail price of $42. Fashion Orientation. The Company ifferentiates its products from those of its competitors principally through innovations in fashion details, including variations in the treatment of watch dials, crystals, cases, and straps for the Company’s watches and trimming, lining, and straps for its handbags. Expansion of International Business. The Company is seeking to achieve further growth in its international business through the establishment of a joint venture to operate a European distribution center, the establishment of a branch office in Canada, and the recruitment of new distributors in selected international markets. Introduction of New Product Categories. The Company may leverage its design and marketing expertise to expand the scope of its product offerings through the introduction of new categories of fashion accessories that would complement its existing products. Active Management of Retail Sales. The Company manages the retail sales process by carefully monitoring its customers’ sales and inventories by product category and style and by assisting in the conception, development, and implementation of their marketing program. As a result, the Company believes it enjoys close relationships with its principal customers, often allowing it to influence the mix, quality, and timing of their purchasing decisions. Close Relationships with Manufacturing Sources. The Company has established and maintains close relationships with a number of watch manufacturers located in Hong Kong. The Company believes that these relationships allow it to quickly and efficiently introduce innovative product designs and alter production in response to the retail performance of its products. Coordinated Product Promotion. The Company coordinates product design, packaging, and advertising functions in order to communicate in a cohesive manner to its target markets the themes and images it associates with its products. Personnel Development. The Company actively seeks to recruit and train its design, advertising, sales, and marketing personnel to assist it in achieving further growth in its existing businesses and in expanding the scope of its product offerings. Cost Advantages. Because the Company does not pay royalties on products sold under the FOSSIL and RELIC brand names and because of cost savings associated with the location of its headquarters and warehousing and distribution center in Dallas, Texas, the Company believes that it enjoys certain cost advantages which enhance its ability to achieve attractive profit margins. Centralized Distribution. Substantially all of the Company’s products are distributed from its warehousing and distribution center located in Dallas. The Company believes that its distribution capabilities enable it to reduce inventory risk and increase its flexibility in meeting the delivery requirement of its customers. (Fossil, 1993, 23-24) Manufacturing Fossil East, a 35 employee subsidiary of Fossil (owning 20 percent interest), acted as Fossil’s exclusive agent, buying all of Fossil’s watches from approximately 20 factories located in Hong Kong. In 1992, about 21 percent of these watches were purchased from Pulse Time, a Hong Kong corporation in which Fossil held a minority interest. Three other factories each accounted for more than 10 percent of Fossil’s watches. The company felt that developing long-term relations with suppliers was essential to its success. While the loss of any single manufacturer could disrupt shipments of certain watch styles, it would not impact their overall marketing program. Leather goods were manufactured in 12 factories located in Brazil, China, Hong Kong, Korea, Taiwan, and Uruguay. Fossil believed â€Å"that its policy of outsourcing products allows it to achieve increased production flexibility while avoiding significant capital expenditures, build-ups of work-in-process inventory, and the costs of managing a substantial production work force† (Fossil, 1993, 27). Products Fossil’s flagship products were the Fossil watches introduced as a brand in 1986. Handbags were introduced in 1991 as the first entry into the leather goods market. Watch Products Watches represented 98. 1, 96. 4, and 92. 5 percent of sales in the years 1990, 1991, and 1992 respectively. Following the Fossil brand, Fossil introduced the Relic brand, Fossil watch straps, and private label products. FOSSIL Watches: Fossil states its â€Å"watches are targeted at middle and upper income consumers between the ages of 16 and 40 and are sold at retail prices generally ranging from $45 to $110, with an average price of $63† (Fossil, 1993, 25). RELIC Watches: The Relic brand shared many of the features found in Fossil watches but in a format suitable for lower priced fashion watches. Relic watches â€Å"are targeted at lower and middle income consumers and are sold at retail prices generally ranging from $40 to $50, with an average price of $42. † Fossil Watch Straps: Watch straps were targeted at customers who bought Fossil watches; however, they could be used with a wide variety of watches. They were priced from $13 to $15. Private Label Products: Fossil provided private label watches for retailers and other customers. Leather Goods Following the introduction of Fossil handbags in 1991, small leather goods such as coin purses, key chains, personal organizers, wallets, and belts for women were introduced in 1992, accounting for about five percent of sales in 1992. The handbags emphasized classic styles and creative designs, including a tan and black binocular bag, a green and tan drawstring sac, and a natural color military ammunition pouch retailing from $48 to $130, with an average price of $87. Fossil felt that since women’s leather goods tended to be located near women’s watches in department and specialty stores, purchase of one Fossil product might lead to another. They also felt that they were price competitive. Design and Development The design staff sought to â€Å"differentiate its products from those of its competition principally by incorporating innovations in fashion details into its product designs. † These included variations in the treatment of dials, crystals, cases, and straps for the company’s watches and trimming, lining, and straps for handbags (Fossil 1993, 26). Fossil’s watch lines included Airmaster, Casual, Chronograph, Dress, Limited Edition, Pyramid, Crystal, Skeleton, and Vintage watches. About 500 different styles were available at any given time, with new designs offered five times a year. Over 1,000 models were available in 1992. Design prototypes of watches were created in Hong Kong in as little as a week, and lead-time from committing orders to shipment ranged from two to three months. Fossil believed that its close relationships with manufacturers gave it a competitive advantage in quickly introducing innovative product designs. Promotion Fossil made use of an in-house advertising department for design and execution of packaging, advertising, and sales promotions. Company executives felt that extensive use of computer-aided design reduced time and encouraged greater creativity in developing these programs. The company’s stated advertising themes â€Å"aim at evoking nostalgia for the simpler values and more optimistic outlook of the 1950’s through the use of images of cars, trains, airliners, and consumer products that reflect the classic American tastes of the period. These images are carefully coordinated in order to convey the flair for fun, fashion, and humor which the Company associates with its products† (Fossil, 1993, 28). A sundial watch sold over 250,000 pieces at a retail price of $16. Fossil developed cooperative advertising programs with major retail customers and developed in-store visual support through its packaging, signs, and fixtures. Consumers were offered promotional items, including unique tin boxes as watch packaging, T-shirts, caps, and pens. In ten locations, Fossil opened a â€Å"shop-in-shop† format including a wide variety of Fossil products and promotional materials. With greater emphasis on product design, retailer relations, and promotion, Fossil conducted advertising limited to spot television in local markets since 1989, national spots since 1991, outdoor advertising in four markets, and occasional ads in Elle, Mademoiselle, Vogue, and Seventeen. Distribution and Sales Force The majority of Fossil’s products were shipped to its warehouse and distribution center in Dallas. A significant number were bar coded prior to shipment for entry into a computerized inventory control system, which enabled Fossil to track each item from receipt to its ultimate sale. Products were distributed to approximately 12,000 retail locations in the United States including department stores and specialty retail stores. In 1991 and 1992, department stores accounted for about 67 percent of net sales. (Table 8 provides data on watch distribution by price and retail channel. ) Fossil’s ten largest customers accounted for 40 percent of sales. The largest customers were Dillard’s and the May Company, each accounting for from ten to thirteen percent of sales. Other principal customers included Carter Hawley Hale Stores, Dayton Hudson, Federated Department Stores, JCPenney, Macy’s, Nordstrom, and Service Merchandise. Although the industry typically used independent sales representatives, Fossil made use of 25 in-house sales and customer service employees and 12 independent sales representatives. In-house personnel received a salary while independent sales reps worked on a commission basis and did not represent competing product lines. International sales in 1990, 1991, and 1992 were 5. 6, 7. 2, and 8. 1 percent of net sales, respectively. Sixteen independent distributors operated in Europe, South and Central America, Africa, and Australia. These distributors resold watches to department stores and specialty retail stores. Fossil received payment in U. S. dollars based on a uniform price schedule. Financial Strategy Fossil had started out as a â€Å"bootstrap† financed firm. Personal income and savings from Tom Kartsotis’ ticket-brokering business had provided the initial capital for the operation, and the company had further financed operations by the creative use of trade credit and bank loans. With sales growing rapidly, Fossil’s expansion needs exceeded what it could raise internally. To sustain sales growth, Fossil needed a substantial increase in working capital. Fossil’s ability to continue to fund itself with debt capital, given their exposure to volatility in the fashion product market, was questionable. An initial public stock offering (IPO) which would provide access to capital needed to expand Fossil’s working capital base and fund additional sales growth, was managed by Montgomery Securities of San Francisco. While not uncommon, IPO’s of less than $20 MM involved transaction costs that many viewed as being too high to justify the offering. A critical decision that needed to be made was what proportion of the ownership should be issued.

System Application and Product Training Effectiveness

System Application and Product Training Effectiveness CHAPTER 1 INTRODUCTION Overview of the study This section gives overview of the study of SAP training satisfaction in Felda Authority and Development Board (FELDA) and the impact that SAP brings towards accounting processes in FELDA, including the rationale, brief past literature, reasons for carrying out this study and significance contribution of this study. (ERP) Enterprise resource planning (ERP) systems are software systems that enable companies to enjoy real time business environment and share common data across the organization (i.e. Gargeya and Brady, 2005, Spathis and Constantinides, 2003, Nah et al., 2001) that assure able to meet business requirement (Bradley and Lee, 2007). ERP systems are commonly used to replace legacy systems which require high maintenance (Bradley and Lee, 2007). There are many selections of ERP. However, the top five ERP system vendors are System Application and Product (SAP), Peoplesoft, Oracle, J.D. Edwards and Baan (Equey and FragniÃÆ' ¨re, 2008). Little and Best (2003) sum up majority of international organizations range from medium to large sizes have adopted ERP. Of these, the most popular choice is won by SAP R/3 (Little and Best (2003). (SAP) System Application and Product (SAP) R/3 is an ERP system (Little and Best, 2003), originally developed and marketed in Germany. In the 1990s, SAP became better recognized outside Germany and attracted many companies due to its various benefits and functionalities (Martin and Cheung, 2000). It is comprised of a collection of modules including financial accounting, sales and distribution, materials management, production planning and human resources (i.e. Martin and Cheung, 2000, Finney and Corbett (2007). All modules are integrated with each other (i.e. Little and Best, 2003, Nah et al., 2001). The R/3 smoothen the progress of monitoring and controlling job, where it can be designed to be fit with companies roles and assigned to users performing these roles (Little and Best, 2003). (How ERP works) As found by Gupta (2000), traditional systems take care of each business transaction separately. Amazingly, ERP discontinues treating these transactions individually. More astonishingly, data generated by various departments are stored in the same database for the use of multiple users, from multiple units, for multiple purposes at multiple places (Gupta, 2000). A transaction generated by one unit can automatically updates any other unitsà ¢Ã¢â€š ¬Ã¢â€ž ¢ transaction. The interconnections ensure that common information in a unit can be obtained by any other unit. This also brings means that ERP allows real time data processing (Vathanopas, 2007, Gupta, 2000, Nah et al., 2001). However, these functionalities require involvement and support of all level of employees from top management downward to shop-level employees (Amoako-Gyampah, 2004). (Benefit SAP-6) R/3 helps in separating duties in an organization (Little and Best, 2003). Other than R/3 usefulness, one of ERPà ¢Ã¢â€š ¬Ã¢â€ž ¢s major strengths includes the restructuring companies to a better position (Nah et al., 2001, Willis and Willis-Brown; 2002; Kim et al.; 2005; Hong Seng Woo, 2007). While ERP may empower management and serve employees, customers and suppliers needs (Willis and Willis-Brown, 2002), this may lead to greater companies value (Spathis and Constantinides, 2003). The study of Spathis and Constantinides (2003) prove ERP offer huge significant benefits on accounting information and management processes. In addition to that, the sample company in Amoako-Gyampah (2004) study of which a healthcare products organization with over 20,000 employees worldwide chose SAP R/3 as they claim SAPà ¢Ã¢â€š ¬Ã‹Å"s tight integration philosophy met their business need for integration. Furthermore, ERP offer seamless data integration or cross-functional within the c ompanies (Amoako-Gyampah, 2004). This corroborates the purpose of ERP where it is designed to provide one common source of data. Lastly, ERP adopters may enjoy the productions of real-time data which is shared across the organization (Amoako-Gyampah, 2004, Mustacello and Chen, 2008; Finney and Corbett, 2007). (Cost SAP -6) Perhaps, one of its shortcomings is the pain during implementation (Gargeya and Brady, 2005). For the adopters, the organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s long term implementation process may cause fatigue and dissatisfaction. Worse, this also may cause imperfect system design and testing (Trimi et al., 2005). Moreover, the greatest disadvantage of an ERP system (Trimi et al, 2005) is stiff and expensive to implement (Bradley and Lee, 2007, Gargeya and Brady, 2005, Spathis and Constantinides, 2003). Implementation costs include software, hardware, consultant fees, cost for staff to operate the system and the very large cost component of user training (Trimi et al. 2005). This leads to over budget, in average of 189 percent for many companies, especially failed projects (Gargeya and Brady, 2005). The complexity of the system is another major complaint (Willis and Willis-Brown, 2002, Bradley and Lee, 2007). Consequently, companies will face high resistant to change from employee s (Spathis and Constantinides, 2003) as employees do not insist to learn new ERP system due to its non-user friendly features compared to old system (Bradley and Lee, 2007, Pijpers and Montfort, 2006). (CSF) With all the costs and disadvantages of ERP, increasingly we hear of the fall short of ERP implementations (Willis and Willis-Brown, 2002, Nah et al., 2001, Finney and Corbett, 2007; Gargeya and Brady, 2005). Resultantly, there has been long-drawn-out investigate concerning on critical success factors (CSF) of ERP implementations (Finney and Corbett, 2007; Gargeya and Brady, 2005, Kim et al., 2005, Hong Seng Woo, 2007; Mustacello and Chen, 2008). Accordingly, as suggest in prior literature, in order to ensure success of SAP implementation, CSF needs to be identified (Nah et al., 2001; Finney and Corbett, 2007; Kim et al., 2005, Hong Seng Woo, 2007); Gargeya and Brady, 2005; Mustacello and Chen, 2008). These factors may act as impediment and in worse case may be the focal grounds of a failure of implementation project (i.e. Nah, Lau and Kuang, 2001; Willis and Willis-Brown, 2002). Finney and Corbett (2007) who compile and analyze current literature of CSFs of ERP implementation, found five mostly cited categories. It includes top management commitment and support, business process reengineering (BPR) and change management, system development and testing, training and education and the best and brightest project team. This study will add up this list focusing on good project management (Nah et al. 2001, Kim et al.; 2005, Gargeya and Brady, 2005, Hong Seng Woo; 2007, Mustacello and Chen, 2008), proper planning (Finney and Corbett, 2007; Gargeya and Brady, 2005, Nah et al. 2001), effective communication (Finney and Corbett, 2007; Hong Seng Woo, 2007; Mustacello and Chen, 2008, Nah et al. 2001), feedback from employees (Nah et al., 2001; Finney and Corbett, 2007) and monitoring and eva luating performance (Nah et al., 2001; Finney and Corbett, 2007). (Importance of training) To outweigh the implementation costs, sufficient training should be given to employees. The training effort is ample and is a challenge to deliver effectively in a timely manner (Martin and Cheung, 2000). Trainings help companies by offering a smoother transition for the employees to accept the new system. Vathanophas (2007) argued there can be a hierarchical level of ERP training. The ERP consultants first train the IT staff that in turn train the individual departmental representatives or key users. These key users then teach their own departmental users or end users. It can be said that ERP implementations can be more successful if training is structured and focused. Training should give rise to satisfaction feel among users to boost their confidence level. (TAM) Theoretically, the technology acceptance model by Davis, suggests successful implementation requires user acceptance (Bradley and Lee, 2007). Since ERP is such a complex technology (Gargeya and Brady, 2005), organizations undertake training as an approach to gain the advantage of technology acceptance. Thus, this study seeks to explore the relationship of training to ERP project success (i.e. accounting processes). The variables used are: User perception of ease of use User perception of usefulness (Job position and business division) Job position and business division may theoretically see to influence SAP training satisfaction (Okpara, 2004). Differences are widely known to augment in the perceptions and attitudes of different hierarchical organizational members toward innovations and technology (Amoako-Gyampah, 2004). Managers perceived that technology would be easier to use compared to end users (Amoako-Gyampah, 2004). Concerning the need for more training and education, Bradley and Lee (2007) found that all level of employees show the need for more training. While difference job position gives different perception on ERP training, Ifinedo (2007) reported a positive relationship between organizational structures that facilitate ERP adoption. As a consequence, ERP will be less successful in companies where tasks are less specialized and organizational tasks are not properly segregated. (Accounting processes) ERP provide huge benefits to accounting processes in company (Spathis and Constantinides, 2004). ERP systems provide companies the ability to improve business processes by integrating both financial and non-financial data among all functional areas within an organization. The study of Spathis and Constantinides (2004) highly rated à ¢Ã¢â€š ¬Ã…“increased flexibility in information generationà ¢Ã¢â€š ¬?, à ¢Ã¢â€š ¬Ã…“increased integration of accounts applicationà ¢Ã¢â€š ¬? and à ¢Ã¢â€š ¬Ã…“improved quality of reports-financial statementsà ¢Ã¢â€š ¬? as perceived accounting benefits may be achieved in using ERP system. Problem statement (Present situation) To remain competitive, FELDA have undertaken business process re-engineering of using SAP to replace the old legacy system. Throughout the Felda Group of Companies (FGOC), the implementation is executed by phase, since 2002. Currently, 20 companies are formally using SAP and have formal SAP system in place. (Wrong with present situation) Numerous complaints received by the Customer Support Centre in term of the complexity of the system. Many problems logged at Customer Support Centre, requiring guidance on the use of the system. Worst, the problems logged are rising especially during account closing or stock count. Although training prior to implementations had been conducted, many refresh training after the implementations are requested by different companies independently. Many employees of finance unit claim SAP make daily job become difficult due to complexity of SAP. For instance, they feel reporting purpose using SAP takes time to perform. Yet, some of them feel SAP really helps especially during account closing. Countless criticisms on these harms, blaming on the several major issues faced during implementation of SAP were not fully solved. (Needs to be done) Consequently, this study seeks whether users of different groups of employees (i.e. job position and business division) are satisfied on the adequacy of SAP training given by Felda Prodata Systems Sdn. Bhd. (FPSSB) and external consultants. Moreover, the impact of SAP on accounting processes will be explored. Research objectives The main objectives of this study is to examine whether users (i.e. staff of finance department in FELDA) are satisfied on the adequacy of training given prior and post the implementation. The breakdown objectives of this study are: To determine the critical success factors of SAP implementation in FELDA. 1H- H01 To gain insight on perception of groups of employees (i.e. job position and business division) of finance department in FELDA on training adequacy. 2H- H02, H03 To analyze the relation between training and education satisfaction, and perceptions of ease of use and perception of usefulness (i.e. effectiveness and efficiency) on SAP system in the finance department in FELDA. 1H- H04 To explore the impact of SAP implementation on the accounting processes at FELDA. 1H- H05 4 Research questions What are the critical success factors in implementing SAP in FELDA?  · Do different groups of employees (i.e. job position and business division) of finance departments in FELDA perceive training adequacy differently?  · Do training and education satisfaction have impact on perceptions of ease of use and perception of usefulness (i.e. effectiveness and efficiency) on SAP system in the finance department in FELDA?  · How does the implementation of SAP affect the accounting processes at FELDA? Definition of terms Satisfaction of user on the SAP training will act as the independent variable. The dependant variables are the perceived usefulness (PU) and perceived ease of use (PEU) of SAP. Davis (1989) cited in Bradley and Lee (2007) explains the perceived usefulness is attributed by efficiency (perform job faster) and effectiveness (achieve desired results in performing the job). There are other variables use in this study to look for differences in perception of training satisfaction, including job position and business division. Overview of research methodology SAPà ¢Ã¢â€š ¬Ã¢â€ž ¢s website lists many of the worldà ¢Ã¢â€š ¬Ã¢â€ž ¢s largest companies as its clients (Trimi et al. 2005). To remain competitive (Spathis and Constantinides, 2003), FELDA have undertaken the Felda Group of Companies (FGOC), the implementation is executed by phase, since 2002. Currently, 22 subsidiaries are formally using SAP and have formal SAP system in place. FELDA face many problems in installing SAP such as resistance to change among employees and useless training which did not achieve the purpose it brings (Bradley and Lee, 2007). The data collected is from Felda Group of Companies (FGOC) who formally used SAP in place. Multiple regression analysis was used to determine the effect of training satisfaction on use and usefulness. ANOVA was used on survey data to look for difference in perception of training satisfaction by job position and business divisions. Significance of this study This study is interesting to examine as to fill in the gap in the literature by providing empirical evidence on the adequacy of SAP training conducted at FELDA and the impact on accounting benefits that SAP brought in. FELDA organization may use it in improving their business operation activities. It is a hope that this study can also be used by other companies in dealing with ERP implementation. Summary As FELDA is using SAP system formally, this study focuses on SAP training satisfaction in FELDA in relation to the perceived usefulness and perceived ease of use among finance department staff in FELDA. The CSFs of SAP implementation and its impact on FELDAsà ¢Ã¢â€š ¬Ã¢â€ž ¢ accounting processes are also explored. Regardless of the seamless integration offered in a real-time environment, ERP also badly comes with numerous disadvantages including cost overruns, fatigue implementation and less user-friendly characteristics. By proposing a model on the basis of the Technology Acceptance Model by Davis, this study hopes to support any existing literature on the adequacy or appropriateness of SAP training and the impact on accounting benefits. Organization of dissertation This study is organized as follows. Chapter 1 briefly highlights the literature review, research methodology, rationale and reasons for carrying out this study. Chapter 2 debates literature reviews on previous studies related to SAP. This is followed by Chapter 3 on the research methodology adopted in this study. Chapter 4 describes and discusses the findings of the study. The final chapter concludes with major findings, limitations of the study and recommendations on future research. CHAPTER 2 LITERATURE REVIEW This chapter reviews the literature concerning ERP and SAP definition as well as past studies conducted on benefits and costs of ERP and SAP, and the need of training on ERP. Related literature describes userà ¢Ã¢â€š ¬Ã¢â€ž ¢s satisfaction on ERP training and the impact of job position and business division on perceive ness of SAP training adequacy. The chapter then highlights some theories relevant to the ERP impact on accounting processes. Enterprise Resource Planning (ERP) Enterprise resource planning (ERP) come into view as a system for a whole business that offer to share data throughout the entire organization, generate and access information in a real time world (Vathanopas, 2007, Gupta, 2000, Trimi et al., 2005, Finney and Corbett, 2007; Gargeya and Brady, 2005, Kim et al., 2005, Hong Seng Woo, 2007; Mustacello and Chen, 2008, Nah et al., 2001) five years ago (Willis and Willis-Brown, 2002). It is one of the most popular software system emerged in this world (Hong Seng Woo, 2007). Realizing its huge benefits, ERP systems have been widely implemented by numerous firms throughout the world (i.e. Willis and Willis-Brown, 2002, Gupta, 2000). According to Equey and FragniÃÆ' ¨re (2008), as at 2001, there are more than 100 ERP suppliers. Of these, only five are the current market leader, of which System Application and Product (SAP), Peoplesoft, Oracle, J.D. Edwards and Baan. Little and Best (2003) sum up majority of international organizations range from medium to large sizes have adopted ERP. And again, of these, the most popular choice is won by SAP R/3 (Little and Best (2003). System Application and Product (SAP) The call for for ERP systems has permit SAP R/3 to dominate the ERP system market (Little and Best, 2003). SAP was opted in reorganization project of large companies in 16 countries in Europe (Martin and Cheung, 2000). Soliman and Youssef (1998) highlight, according to a Fortune magazine survey, there are over 7,000 companies in 50 different countries using the SAP R/3 system. While SAP R/3 is currently the most leading ERP system (Little and Best, 2003), industry watchers and consultants rated SAP as the best system that able to fit with companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s requirement (Amoako-Gyampah, 2004). SAP R/3 is an ERP (Little and Best, 2003). It is an integrated software system, originally developed and marketed in Germany (Martin and Cheung, 2000). It a product of the German software company, SAP AG. (Amoako-Gyampah, 2004). In the 1990s, SAP became better known outside Germany (Martin and Cheung, 2000). Its centre of attraction is its high level integration and vast functionality (i.e. Amoako-Gyampah, 2004, Gupta, 2000). It is comprised of a collection of modules including financial accounting, materials management, sales and distribution, production planning and human resources (i.e. Martin and Cheung, 2000, Finney and Corbett, 2007). All modules are integrated with each other (i.e. Nah et al., 2001). The R/3 means that facilitates the monitoring and controlling job, where it can be designed to be fit with companies roles and assigned to users performing these roles (Little and Best, 2003). How ERP works Old system or ERP perform the same function of storing data and information, process and present them whenever requested by user. However, for traditional system, there is no link between the systems being used by different departments or units. According to Gupta (2000), traditional systems take care of each business transaction separately. An ERP does the same thing in a different modern manner. Surprisingly, ERP discontinues treating these transactions individually. Data generated by various departments are stored in the same database for the use of multiple users, from multiple departments, for multiple purposes at multiple places (Gupta, 2000). The software is capable to integrate data from several different functions of an organization such as finance, human resources, logistics, marketing and manufacturing (Amoako-Gyampah, 2004). In simpler words, user from finance unit can view common data keyed in by human resources unit. ERP allows real time data processing (Vathanopas, 2007, Gupta, 2000, Nah et al., 2001). The emergence of ERP in early 1990 led to linkage between departments such as accounting and sales management (Gupta, 2000). For instance, a purchase order entered by procurement unit sends a materials request to store unit. At the same time, the purchase order transaction appears as an expense on general ledger. Supplier also can monitor latest stock level and whenever the materials run low, they can add the stock without having to be notified by client. The interconnections ensure that common information in a unit can be obtained by any other unit. This makes it simpler to see how the entire business as a whole is operating. ERP systems by their very nature offer cross-functional transact and information system (IS) is widely used in an organization. The wave of changes covers inside out the company where it modifies the way employees does their jobs and how the company operates (Hong Seng Woo, 2007). Hence, the implementation inevitably enquires the involvement of all level of employees from top management downward to shop-level employees (Amoako-Gyampah, 2004). Benefits of ERP vs. cost ERP adopters seem to experience one or two opposite outcomes. For some, ERP aids in restructuring companies to a better position (Nah et al., 2001, Willis and Willis-Brown; 2002; Kim et al.; 2005; Hong Seng Woo, 2007). For instance, ERP may empower management and serve employees, customers and suppliers needs (Willis and Willis-Brown, 2002). This may bring greater companies value (Spathis and Constantinides, 2003). As found by Willis and Willis-Brown (2002), ERP facilitates companies in term of information pertaining to customers. Customerà ¢Ã¢â€š ¬Ã¢â€ž ¢s data is collected such as pattern of orders, product preferences and any complaint or satisfaction received. Conversely, suppliers are responsible in monitoring their own inventory level supplied to their client. When the materials run low, they can add the stock without having to be notified by client. In contrast, employees may have facilities to take the ERP with them. This service is referred as mobile ERP, where it is one of the greatest opportunities today. One example is that ERP allows the setup of pricing and promotion programs automatically attached with invoicing and billing. In addition to that, the satellite-based global positioning system (GPS) technology offers another excellent opportunity. Companies can use the ERP system in better tracking the status of materials such as the movement of tagged inventory from receiving, work-in-process, inspection, packaging and distribution. R/3 helps in separating duties in an organization (Little and Best, 2003). The R/3 facilitates the monitoring and controlling job, where it can be designed consistent with companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ roles and assigned to users performing these roles. The SAP system itself restricts usersà ¢Ã¢â€š ¬Ã¢â€ž ¢ access to certain functions within the system, which means that users have to be authorized to perform a certain action. These authorizations are associated with roles. And the roles are assigned to users. These authorizations are necessary for users or staffs to perform their duties. If a staffà ¢Ã¢â€š ¬Ã¢â€ž ¢s authorization profile contains no authorizations then the staff cannot have access to respective action on the system. ERP advantages have been well explained in the study of Spathis and Constantinides (2003). The study explores ERP system benefits on accounting information and management processes for companies adopting ERP system in Greece. The most highly rated perceived benefits achieved involve increase flexibility in information generation, improved quality of reports-financial statements, increased integration of applications and easy maintenance of databases. This clearly suggests that ERP has significant impact on accounting procedures. The evidences of Spathis and Constantinides (2003) study also support the argument that ERP is successful in fulfilling the adoptersà ¢Ã¢â€š ¬Ã¢â€ž ¢ business purposes and requirements. The integration of applications, the production of real-time information for decision making, improves both accounting information and business operations. The sample company in Amoako-Gyampah (2004) study of which a healthcare products organization with over 20,000 employees worldwide chose SAP R/3 as they claim SAPà ¢Ã¢â€š ¬Ã‹Å"s tight integration philosophy met their business need for integration. ERP transaction systems meant to offer companies with seamless data integration and it appears that this benefit is likely to be understood by employees regardless of their position within the companies (Amoako-Gyampah, 2004). The integration involved the automatically update of different modules at different locations within the organization at different time periods. For example, say ordering goods was being completed at one location, pricing was being started at another department and financials would have nearly been completed at another location. ERP are designed to eliminate multiple sources of data, eliminate multiple data entries and provide more accurate and timely data. This corroborates the purpose of ERP where it is designed to provide one common source of data. Companies adopting ERP enjoy integration business applications using real-time information. The productions of real-time data are shared across the organization. This is important in business environment where effectiveness and efficiency in operations and real-time data are among crucial factors for business success (Spathis and Constantinides, 2003). Consequently, generation of timely information improves decision making process, planning and monitoring of ERP adopters. Despite ERPà ¢Ã¢â€š ¬Ã¢â€ž ¢s promises, the greatest disadvantage of an ERP system (Trimi et al, 2005) is stiff and expensive to implement (Bradley and Lee, 2007, Gargeya and Brady, 2005, Spathis and Constantinides, 2003). In fact, Trimi et al. (2005) conclude ERP is expensive by their nature. Generally, software development represents about 80 percent of total implementation cost. Implementation costs include software, hardware, external consultant fees and internal staff for installation, and not to forget a very large cost spent on training of staff to operate the system. Studies have shown that, for every dollar spent on ERP software, 3 to 10 dollars might be required for the users training (Amoako-Gyampah, 2004). For the adopters, the organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s long term implementation process may caused fatigue and dissatisfaction. Worse, the level of dissatisfaction appears to be arising (Willis and Willis-Brown, 2002). The main problem faced by ERP implementers is the decision to customize or not in suiting the system with the organization (Gupta, 2000). Company adopters will demand ERP to meet their needs. They spend excessive time trying to retrofit the business process to ERP. Thus, the companies which customize will end writing more code of which requiring more time and cost. It can be said that the changeover may take a longer time causing cost overruns (Spathis and Constantinides, 2003). Since most external consultants are charged on man-hour basis, project time overruns substantially inflate costs. Many companies, especially failed projects, found themselves over budget, in average of 189 percent (Gargeya and Brady, 2005). Inflating implementation costs that exceed budget has caused many companies to trim project efforts. Companies will then attempt relying heavily on limited-knowledge internal expertise. Generally, the decision was forced by over price set by external knowledgeable consultants. The result was improper setup and configuration (Willis and Willis-Brown, 2002). Theoretically, Trimi et al. (2005) see many projects failures as a result of imperfect design and implementation of the system. The lack of knowledgeable and skilled staff resulted in the failure to implement some very useful features or in a worse case, critical operations (Willis and Willis-Brown, 2002). For instance, the critical failure would be associated with the companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ ability to rapidly respond to situation with real-time information. Given any new arises or major SAP upgrade (Gargeya and Brady, 2005), changes are required to respond throughout the system (Trimi et al., 2005, Gupta, 2000) probably denying many of unique customizing or specific business process related to the respective companies. Different companies are unique which they have different cultures, their own way of doing things, operates with different procedures and business requirements. They do not wish to be assimilated into one corporate culture. Companies carry their unique business pr ocess which requires unique ERP customizing. Gargeya and Brady (2005) found Sobeyà ¢Ã¢â€š ¬Ã¢â€ž ¢s, an $89 million Canadian grocery chain, abandoned the implementation process as it feel SAP could not handle its requirements. In a nutshell, planning an ERP project cannot be taken lightly (Gargeya and Brady, 2005). Another major complaint (Willis and Willis-Brown, 2002) is the lack of user-friendly systems (Bradley and Lee, 2007). Few staffs may use the system as their perceptions of ease of use of the systems are set at a lower level. Personnel claim it is difficult to capture data at the inception of a particular transaction (Willis and Willis-Brown, 2002). The main hurdle (Gupta, 2000) faced was high resistant to change (Spathis and Constantinides, 2003). Staffs do not insist to learn new technologies due to attachment to old system (Bradley and Lee, 2007, Pijpers and Montfort, 2006). Not surprisingly, many companies suffer guilt of making simplistic assumptions as they realized culture changes do not occur magically. These changes characterized by human psyche. If staffs are not ready or willing to change, change simply will not occur. Unisource, a $7 billion companies, terminate its SAP implementation plan due to internal problems of unable in dealing with cultural change (Gargeya and Brady, 2005). Critical success factor in implementation of ERP The difficulties and failure in implementing ERP have been widely cited in the literature (i.e. Nah, Lau and Kuang, 2001; Willis and Willis-Brown, 2002). For instance, Allied Waste Industries, Inc. decided to pull $130 million budgeted on SAP development and Waste Management, Inc., terminated SAP installation after spent about $45 million from expected $250 million on the project (Kim et al., 2005). Thus, it is important to identify predictors for the success of ERP implementation (Nah et al., 2001; Finney and Corbett, 2007; Kim et al., 2005, Hong Seng Woo, 2007); Gargeya and Brady, 2005; Mustacello and Chen, 2008). Critical success factor (CSF) can be defined as any element or situation that can be characterized as necessary in order to succeed in any ERP implementation (Finney and Corbett, 2007). Below are the list of CSFs which are widely debated in the literature (Nah, et al., 2001; Finney and Corbett, 2007; Kim et al., 2005, Hong Seng Woo, 2007); Gargeya and Brady, 2005; Mustacello and Chen, 2008). (Training and education) As ERP is not easy to use, training users in using ERP is important even for highly educated personnel or highly information technology (IT) skills personnel (Hong Seng Woo, 2007, Nah et al.; 2001, Mustacello and Chen; 2008, Gargeya and Brady ;2005, Finney and Corbett, 2007 and Gupta; 2000). Hong Seng Woo (2007), Nah et al. (2001) and Mustacello and Chen (2008) stress that sufficient training can help enlighten the opportunity for ERP system success. Heavy investment in training, support and education should be emphasized such as hands-on job (Finney and Corbett, 2007), on-site support staff and support centre (i.e. helpdesk, online user manual) (Nah et al., 2001). It is common that training effort is downplayed or ignored, because it does not provide huge quant