Quality to the poem Essay Example For Students

Quality to the sonnet Essay Two of the most gifted writers ever were William Wordsworth and John Keats, the two artists composed sentimental verse. From sonnets like To Autumn by John Keats and The Prelude (1) by William Wordsworth we can see that both notable artists utilized their verse to depict their sentiments and the air of them around them. As Wordsworth lived before Keats time he is known to be the maker of this sort of verse, yet Keats is by all accounts a somewhat better artist and unmistakably he has based his verse from that of Wordsworth. In concentrating to fall and the Prelude (1) I have found John Keats utilizes much preferable jargon over Wordsworth yet I believe that Wordsworth expresses his feelings and emotions much more clear and a lot simpler to understand. Both writers use nature in the sonnets to assist them with communicating their sentiments particularly John Keats who communicates triumphantly utilizing a progressively positive part of nature. In Wordsworths the preface (1) a little youngster takes a little vessel, on doing so he lands on an excursion which Wordsworth uses to represent the excursion among youth and adulthood. From the beginning of the excursion the kid is by all accounts tragic and discontent as the utilization of the willow tree mirrors these passionate emotions, likewise as the entryway opens among adolescence and adulthood which is represented by the loosening of the chain he gets befuddled and uncertain if what he is doing is a stage in the privilege direction. As the kid pushed from the shore it proposes the extraordinary physical exertion that was associated with the experience, as he leaves the cavern and gradually skims out into the center of the lake the entire climate that the writer had developed starts to slacken and modify using nature. Of Mountain Echos recommends the possibility that nature was occurring and the entryway to adulthood opened for the kid, in doing so this give the kid a wide scope of decisions, dissimilar to childhood. The notice of the moon makes a puzzling climate, it additionally adds an extremely mysterious quality to the poem. As the kid proceeds onward, pleased with his ability he sees the highest point of a jagged edge which is utilized to represent the perils of adulthood, on observing this the kid gets on edge, as he went hurling tossed the water like a swan he freezes, considerably more so when he sees an immense pinnacle, dark and colossal, the redundancy of gigantic depicts a sentiment of windedness. The kid feels a feeling of dread and wonder as hes confronted with the loftiness of nature. The mountain is developing still in height and the kid is profoundly upset by what's going on. The kid feels that he would prefer to be securely back in the incognito of the willow tree This again strains the incredible physical exertion that was engaged with the experience, this appears to cause the kid to feel inconsequential and proposes that the kid isnt prepared for adulthood yet and clearly causes the kid to feel befuddled. Clear Desertion is utilized to pass on the writers perspective, the kid is left profoundly confused by his experience, he starts to experience difficulty dozing and is spooky by colossal and powerful structures, the occasions have a dependable impact on wordsworth and furnishes him with inconvenience to my dreams. Keats sonnet Ode to Autumn has three distinct refrains in it, the primary verse offers to the faculties of sight and taste, the second to sight and smell and the third to the feeling of hearing.

The meanings of words

The implications of words After some time, implies through which animals have spoken with one another have advanced. From this, we presently have words that as far as anyone knows bring importance with them through which we can communicate our thoughts and emotions to other. It is my sentiment however, that we despite everything don't have a methods for correspondence through which we can precisely portray our emotions and thoughts to one another in light of the fact that we are don't have the words to achieve this with. We additionally have words whose implications fluctuate significantly from use to utilize dependent on the setting of the word. Basically, we are encountering the image establishing issue that Descartes guessed with the manner in which we partner thoughts of articles and their representation.Theories about time and development have been skimming around nearly insofar as time itself. Where we originated from, who we developed from, and the association of god has consistently tormented mankind. First figure of Wittgenstein's Tractatus Logico-Ph...Science endeavored to answer this by following our lineage through our mammalian siblings right back to the pre-biotic soup we rose up out of. Religion clarified it utilizing the Garden of Eden and the formation of man in God's image.Whitehead had his own thoughts regarding these issues simply like we all. To the extent advancement, he basically came up an option in contrast to logical realism, what he called another regulation of life form. Fundamentally, everything in this world began as 'stuff'. From 'stuff' came the pre-biotic soup and after a couple of more bounces in the chain, there were rodents and other such animals followed by a couple of more hops to where we are presently. He likewise felt that through creation, there is not any more material now on the earth than there was in the first place implying that there is as much 'us' presently as there...

SAT Video Friday - A Serious Series

No matter how you slice it, there are some tricks on the SAT. Tricks can mean anything from the little details (did you know that ‘0’ is an even integer?) to, well, stuff that is just plain tricky. For the first variant of trickiness, try the following: How many consecutive integers are from -5 to 5, inclusive? Inclusive, by the way, means including the numbers -5 and 5. You might think, oh easy. There are ten digits. But here’s the trick: don’t forget zero. If you look on a number line, perched right between -1 and 1 is a big zero. And to pass over him just like that is to no longer have a consecutive series. Now, imagine I ask you to find the sum of the consecutive integers starting all the way from -1000 (that’s right: negative 1000) to 1000. Well, you might think I’ve just given you a task worthy of Hercules (or unworthy of anyone with a social life). Well, it’s a pretty dirty—or neat, depending on your proclivities—trick. Each integer when added to its â€Å"negative self† will equal zero (-1000 + 1000 = zero). So, the numbers will all cancel out and the sum will be zero. Told you some of this stuff is just plain tricky. Okay, now that you’ve got some tricks up your sleeve, literally (oh wait, that might still be figurative), have a go at this week’s challenge problem. The sum of m consecutive integers is 8. What is the value of m? (A) 3 (B) 5 (C) 15 (D) 16 (E) Cannot be determined by the information provided After youve tried the problem yourself, watch this weeks video Friday to see if you got it right! And of course, leave me any questions or comments you have in the comment box below. See you next week. 🙂

3 Common Bacteria Shapes

How Hipaa Compliant Online Forms Can Protect Your Company

We are proud to announce that FormAssembly is offering a HIPAA-compliant option for our enterprise customers. In 2015, the health and medical sector experienced the second largest number of breaches. Therefore, more organizations are taking measures to secure against cyber attacks. â€Å"In reaction to these challenges, they’re being more proactive about preventing security incidents and breaches by learning about new threats, regularly educating employees about risks, and investing in more advanced security solutions,† says Sanjay Castelino, vice president at Spiceworks, a professional network for the IT industry. Pharmaceutical companies, insurance agencies, research hospitals, and countless medical practices must take safeguards to secure health information. It’s vital to surviving in our competitive marketplace. Let’s explore how HIPAA-compliant online forms can protect your company. Emerging Risks According to the 2015 KPMG Healthcare Cybersecurity Survey, 81% of healthcare executives report that their â€Å"organizations have been compromised by malware, botnets or cyber attacks at least once in the past two years.† There’s an increasingly new wave of thieves who desire this type healthcare data. This usually includes specific information about an individual’s health status and payment for healthcare. Carl Leonard, principal security analyst for Raytheon/Websense, says hackers want this data because it offers a high financial value. So, the information is sold on theShow MoreRelated Health Insurance Portability and Accountability Act Essay1784 Words   |  8 Pagesissued by the U.S. Department of Health and Human Services to meet the requirement of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). The Privacy Rule was born out of a need for health information to be appropriately protected yet still allowing the health information to be shared to ensure quality health care and to protect the public’s health and well being. It allows for the protection of the privacy of the patient and yet it also permits vital uses of information. TheRead MoreHuman Resource Information Systems ( Naics ) For Competitive Edge3380 Words   |  14 Pagesfor Competitive Edge Management Information Systems Susan Eisel-Brown Empire State College Due: July 26, 2015 Professor Scott Buchanan Abstract This paper examines how Human Resource Information Systems (HRIS) can help create an organization’s competitive edge. As technology advances, organizations can realize the benefits of an HRIS. HRIS would allow for the human resource function to become more efficient and to provide better information for decision-making. To improve an organization’sRead MoreChapter 1 Accounting Information Systems and the Accountant14769 Words   |  60 Pagesdistinguish between such terms as ‘‘systems,’’ ‘‘information systems,’’ ‘‘information technology,’’ and ‘‘accounting information systems.’’ 2. Learn how information technology (IT) inï ¬â€šuences accounting systems. 3. Be familiar with suspicious activity reporting. 4. Understand how ï ¬ nancial reporting is changing with advances in IT, such as XBRL. 5. Appreciate how IT allows management accountants to use business intell igence to create dashboards and scorecards. 6. Know why auditors provide a variety of assuranceRead MoreCyber Security4953 Words   |  20 Pagesavailability. Interviews conducted with colleagues that are experts in the Enterprise Systems network arena reveals that, the impact is all in planning before implementation, the selected architecture and the security policy. 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You may download, store, display on your computer, view, print, and link to the Cloud Security Alliance Guidance at http://www.cloudsecurityalliance.org/guidance/csaguide.v3.0.pdf subject to the following: (a) the Guidance may be used solely for your personal, informational, non-commercial use; (b) the Guidance may not be modified or altered in any way; (c) the Guidance may not be redistributed;Read MoreTop 1 Cause for Project Failure65023 Words   |  261 PagesAnish Mathai Mathew [PMP|MBA] Temenos T24 PROGRAM MANAGER at Union National Bank Featured discussion In your experience, what is the TOP #1 cause for Project failure? From experience, the following are the TOP10 causes of Project failure that Mathew can think of (they are not in any kind of order): #1. Lacking Sponsor s Involvement/Ownership #2. Halo Effect (Wrong Man for the Job) #3. Poor HR Management #4. Poor/Inadequate Project Communications #5. Ignoring Project Stakeholders Read MoreDraft Cloud Computing Synopsis and Recommendations33529 Words   |  135 Pagesand processing. This document reviews the NIST-established definition of cloud computing, describes cloud computing benefits and open issues, presents an overview of major classes of cloud technology, and provides guidelines and recommendations on how organizations should consider the relative opportunities and risks of cloud computing. Cloud computing has been the subject of a great deal of commentary. Attempts to describe cloud computing in general terms, however, have been problematic because

Birth Order and Happiness Study free essay sample

In this study, a stratified and random sample of 88 subjects, from three different sections of Provo and Orem, Utah, were given surveys. The selected family income was below the median for family income in one section selected. In the second selection, family income was at the states median and for the third selection family income was above the median. Within each of these sections, families were selected at random and contacted by telephone. Those who decided to participate were invited to the Financial Counseling Clinic at Bringham young and then asked to complete the assessment instruments. Only those subjects who came from families with four or more children were included in the study in order to provide for an analysis of the birth order variables. The subjects in the study consisted of 4 first born males and 8 first born females, 11 second-born males and 8 second born females, 24 middle born males and 20 middle born females, and 5 last born males and 8 last born females. The majority of these subjects were between 25 and 45 years of age. As stated before, each subject was administered the assessment instruments t Brigham Young University. One of the questions on the assessment, which was seen as the focus of the report, asked the subjects to compare themselves to the perceived happiness levels of their fathers, mothers, brothers, and sisters on the items of health, current marriage, current family, extended family, in-laws, friends, religion, financial security, and life in general. For these questions a seven point scale was used with one being the low score, seven the high, and the midpoint of four indicating that their perceived happiness was the same. Since there was no other literature that compared one’s happiness with the perceived happiness of one’s family members this study added a great deal to the non-existent body of knowledge. The results of the study showed that last born males scored consistently lower than all other male birth order, except for the â€Å"in-laws† area. Last borns scored lowest and separated themselves out the most from the other male birth orders in areas of â€Å"financial security,† â€Å"employment,† and â€Å"life in general. † Results showed that first born males scored higher than all other male birth orders on five of the items. As for the women, last borns scored lower on every subject except for one. In addition to this, very different from men, first born females scored consistently lower than both second born and middle born females. One of the most important things taken from this study is the similar pattern of both male and female last borns. Both scored lower than any of the other same-sex birth orders on the almost all of the happiness scales. This finding shows that last born male and females are typically unhappier than their firstborn, second born, or middle born siblings. The group contributed these findings to clinical observations done that stated last borns tend to be pampered and spoiled. They have been conditioned to people protecting, dominating, and giving them goods and services that require little effort on the part of the last born. This in turn makes it easy for last borns to grow up as adults who think people will continue to do this for them future. When the eventually become adults, they eventually face the reality that most other people will not pamper and they then experience cognitive dissonance, causing them to be last happy than their sibling. In addition to this, the pampering could potentially have detracted from their ability and learn to deal with problems of life and this could contribute to their relative unhappiness. A second study dealing with birth order and personality can also be used to predict the possible outcomes as well. Empirical Studies Indicating Significant Birth-Order-Related Personality Differences provided a summary of empirical support relating birth order to personality characteristics. This study focused on indentifying other studies that contained statistically significant results between personality differences and birth-order typologies and reported descriptive data in terms of variables that differ according to birth order. This research done by Eckstein focused primarily on articles dating from 1960 to 1999. All of the articles reported statistically significant levels at or beyond the . 05 level. Consistent with other studies that were based on Adlerian theory, empirical birth-order was grouped into the following four major categories: oldest, middle, youngest, and single. Eckstein then goes on to present a table showing the common characteristics identified for each of the four types and identifying articles that indicated each characteristic. For the oldest child, or first borns, according to Eckstein’s findings, at least two researchers attributed each of 26 different characteristics to these individuals. The six most frequently appearing attributes were highest achieving, highest IQ, greatest academic success, highest motivation and need for achievement, overrepresented among learned groups, and most affiliative under stress. All of these personality attributes can be used to relate to the findings from the first study, Birth Order and Happiness: A Preliminary Study by G. Hugh Allred amp; Bernard E. Poduska. The first borns of each family likely have higher levels of satisfaction due to these similar personality attributes. The majority of those individuals who are highest achieving usually are those who are most satisfied with their lives. This could be one of the reasons that the first borns scored the highest on the majority of question in the study conducted by Allred and Poduska. At least two researchers attributed each of 6 different characteristics to the middle child. The three attributed that appeared most frequently were fewest problems acting out, sociable, and greatest feeling of not belonging. For the youngest at least two researchers attributed each of 14 different characteristics to those who were the youngest child. The four most frequently appearing attributes for the youngest child or last born were; greatest overrepresentation of psychiatric disorders if from a small family, empathetic, helplessness and tendency toward alcoholism. The fact that both helplessness and a tendency toward alcoholism are two of the four most frequently appearing attributes helps relate to the first study on birth order and happiness conducted by Allred and Poduska. The fact that those born last are seen as helpless could be a direct effect of the fact that they were pampered and overprotected for the majority of their lives. This would then cause them to feel helpless in their later years when they are on their own in life without their family to pamper and always protect them. This feeling could then be used when explaining why those individuals who were last borns scored lowest on the majority of the questions asked in the study dealing with birth order and happiness by Allred and Poduska. Using the knowledge learned from these two research studies there will be two hypotheses used when conducting the study on the relationship between birth order and life satisfaction. The first hypothesis states that last born individuals will have the lowest levels of happiness on average. The second hypothesis states that those individuals who are not last borns will have higher levels of happiness on average. Proving whether or not these hypotheses are true will tell us a great deal about the relationship between birth order and life satisfaction and will help settle the argument on whether or not birth order has an effect on one’s life. III. Method: A random, convenience sample of 30 subjects was used during this study. Subjects were from various states on the East Coast and came from all different backgrounds. The subject’s ages ranged from 17-50 years of age and the majority of them were college students living on campus at Bryant University. Only those individuals with siblings were sampled and those without siblings did not receive the assessment. The rights of each subjected were protected. Prior to their participation in the assessment each subject was informed about the purpose of the study. These subjects were then told that in addition to their rights being protected, the privacy and confidentiality of the assessment will be strictly maintained at all times. The results of each assessment were shown to no one during the study besides those conducting the research and will not be used by any other researchers in the future. Throughout the entire study all ethical guidelines were followed. The results of each assessment were not tampered with or used against the respondent. All assessments were completed in the Bryant University library, but before being allowed to complete the assessment, each randomly picked subject was asked by the research whether or not they had siblings. Subjects who answered â€Å"no† were not given the assessment and able to go on their way. Subjects who answered â€Å"yes† to this question were then asked if they would like to participate in a research study on the relationship between birth order and happiness. A statement on privacy rights was then read to each subject by the researcher to make sure they knew that results of their assessment would be confidential. Once this was understood, the subjects were given the assessment. The subjects were free to complete the survey on their own and had as much time as needed to fill out the assessment. Once finished their assessments, each subject handed their survey to the researcher and was thanked for their participation in the study. Once 30 assessments were collected the scores of each assessment was tallied up and the results were recorded. The survey used was Life Satisfaction Index A survey from Measures of Personality and Social Psychological Attitudes. This index consisted of 20 agree or disagree items that correlated highly with life satisfaction/happiness. Each response received zero or one points depending upon whether or not the response matched the response marked in parenthesis given by the book. For example: One question asked â€Å"As I grow older, things seem better than I thought they would be†. For this question the response marked in parentheses was â€Å"Agree† and those who responded â€Å"Agree† received one point and those who responded â€Å"Disagree† received none. Scores on this assessment could vary from 0 (lowest faction) to 20 (highest satisfaction) and helped show the life satisfaction of each respondent. In addition to the 20 agree or disagree questions, there was one multiple choice questioned used at the end of the survey. This question asked the respondent whether or not they were the: first born, second born, second born (last born), third born (middle), third born last, or fourth born (last) in their family. This question helped categorize the results of each respondent. The study has two independent variables and one dependent variable. The independent variables are gender and both order. The dependent variable is levels of happiness. The design of this study was a correlation design and there was no manipulation of either independent variable throughout the duration of the study. IV. Results: Figure 1: As shown in figure 1, first born males had the highest average life satisfaction score at 14. 89. This was more than one full point higher than the 13. 75 scored by those individuals who were third born middle children. Second born middle children scored a 13. 7 on average which was extremely close to those third born middle children. Figure 1, also shows that the bottom three lowest scores all belong to those who were last in their family’s birth order. Second born last borns scored a 12. 25 on average, fourth born last borns an 11. 67, and second born last borns had the lowest average life satisfaction index scores at 11. 50. All together, last borns received a mean score of 11. 83 on the life satisfaction i ndex which is almost two points lower than those who were middle borns and a full 3 points lower than those who were first borns. Breaking down the results for women we once again see that first borns had the highest average score on the life satisfaction index. Second born middle were one point behind at 14, and right behind them was third born middle at 13. 5. The average score of middle born children was 13. 8. Once again, the lowest average scores belonged to those who were last borns. Those individuals who were the third born last borns had the lowest score of 11. 5, followed by fourth born last at 12, and second born last at 12. 5. All together, the last borns scored a 12 on average when taking the life satisfaction index.

Web-Based Training Design for Human Resources Essay Example Essay Example

Web-Based Training Design for Human Resources Essay Example Paper Web-Based Training Design for Human Resources Essay Introduction IntroductionThecurrentemergenceoftheWeb-basedtrainingdesignasthenovellearningmediumiscertainlytheblessingfornotonlytrainingbutalsoeducationfields.TherapidgrowthofimportanceoftheWeb-relatedservicesandinternetforideas-sharing,instructions,traininganddecision-makingarerecognizedworldwide.Web-basedservicesofferadynamic,flexible,andopenlearningenvironmentwithpropositionsforcountlessapplicationsrelatedtotrainingandeducation.Arapidgrowthintheinformationtechnologyandnoveldevelopmentsandimprovementsinlearningscienceoffersopportunitiestodevelopweb-designed,engaging,efficient,affordable,interactive,affordable,easilyaccessible,andlearningenvironments.AvarietyofresourcesandattributesoftheWebmakeitpossiblefortheinstitutionstoprovidetraining,learning,andresourcesconsideringconstraintssuchastimeandplace.UnderstandingWeb-basedtrainingdesignforhumanresources(HR)isessentialforvariousinstitutionsthatprovidetheWeb-relatedservicessuchaslearningthroughtraining.DesigninganddeliveringWeb-basedTraining(WBT)ne edsthoughtfulinvestigationandanalysisofhowtomakeuseoftheWeb’spotentialinperformancewithdirectivedesignprinciplesandotherrelatedcriticalissuestoavarietyofdimensionsoftheWeb-basedlearningenvironmentinvolvinginterfacedesign,pedagogical,resourcesupport,managementresource,institutionalandethical(Khan,2001).LiteraturereviewWeb-BasedTraining(WBT)isatermthatregardsanytrainingofferedthroughacomputer.TheWBThasbeeninexistenceforalongperiodbutcurrentlyhasgrowninuseandpopularity.WBTwasinexistencebeforetheinventionofthefirstpersonalcomputer.Inthe1950sand1960s,organizationssuchasuniversitiesandgovernmentbegandevelopingtrainingbytheuseofthecomputers.ThefirstWBTapplicationwastheearly-warningair-defensesystemthatwasintheessenceofTrainingSimulationSystem(TSS) (Ladd,1990).Aspersonalcomputersdecreasedpriceandsize,theuseoftheWBTcontinuedtogrowrapidlywiththepotentialtodeveloptheeffectivenessofWBT.Figure1showstheevolutionoftheCBTComputer-BasedTrainingdesignthatledtotheevolutionoftheWeb-BasedTraining Design.Figure1:EvolutionofComputer-BasedTrainingAnearlyissuefortheCBTthatisnotcompletelyresolvedinofferingaccesstoallusers.Largeandexpensivecomputersmadeithardtoaccesstraining,andearlyCBTdesignersfoundcreativeapproachestoofferaccesstotheparticipants.Forexample,inthe1960s,KentStateUniversity(KSU)deliveredWBTtonursesattheirlocalhospitalsbybuyingthetrailerandsemi-trucktotransporttencomputerterminalsunswervinglytohospitalsthatneededtotakepartintraining(Ladd,1990).Surprisingly,computershavereducedinsize.However,asWBThasrapidlygrowninpopularity,theproblemofaccesspersiststobeofinterest.OrganizationshavenotconstantlyhadtheuniformmechanismstodelivertheirCBTandarestillcarryingoutresearchonthecreativeapproachestoofferuniformaccess.Also,distancelearningevolvedduetotheevolvementoftheWeb-BasedTraining.Distancelearninghasitsfoundationsinassociationcoursesandcaninvolveanyprogramwherelearnersrequirenotbeingphysicallypresentintheroom.Duringthetimewhenorganizationresources,funding,andstaffarelessening ,andtravellimitationsareescalating,attentiontoadequatestrategiesofHumanResource(HR)trainingisessential.TheliteraturereviewhasbeenconductedsoastocontactthedeliveryanddevelopmentoftheHumanResourcetrainingforthedifferentorganizations.TheliteraturereviewwasgatheredandtheideassummarizedfromdifferentperceptionssuchastherevolutionoftheWBTinvolvingtheWeb-BasedTrainingDistanceLearning(WBTDL)andComputer-BasedTraining(CBT).Also,theliteraturehighlightshowthetrainingaredesignedsoastobenefittheHumanResource.TheWeb-BasedLearningEnvironmentandtheWBTcomponentsandfeaturesconnectedwiththeWBTenvironmentsarediscussedsoastounderstandthebenefitsoftheWBTdesignfortheHumanResource.AnalysisWeb-BasedTrainingDesignIndesigningtraininginaWeb,wearerequiredtoexploreavarietyofissuesincludingtheeightdimensionsoftheWeb-baseddesignlearningenvironmentthatcanassistusthinkaboutvariousknowledgefeaturessuitableforourtargetHumanResource.ThecompetenciesofvariousresourcesandattributesofWebmustbeexaminedtoobservehowtheyseehowth eycanbeappropriateutilizedtodevelopvariousWeb-BasedTrainingfeatures.Also,understandingtheeightdimensionsoftheWeb-baseddesignlearningenvironmentisessentialfortheWeb-BasedTrainingDesign.TheeightdimensionsaregiventheFigure1below. Web-Based Training Design for Human Resources Essay Thank you for reading this Sample!

Dutch Rvolt essays

Dutch Rvolt essays The Dutch Revolution is a truly complicated aspect of early modern European history. The Netherlands was Spains meal ticket. Spain relied heavily upon the economic power that the Netherlands supplied them with. However, how is it that when the Dutch revolted that the much more powerful Spain could not defeat the cause? Spain was the most powerful state after the Renaissance in Europe. Yet the Dutch were able to successfully revolt against Spain because of Philip IIs poor judgments, decisions, management, and his alienation of the Dutch people. Philips planning was weak and his attention span was short. He released pressure on the Netherlands on a few occasions to divert his attention elsewhere. These diversions gave the Netherlands the hole they were looking for and the ability to take the upper hand on more than a few instances. An additional key aspect to consider while discussing the revolt in the Netherlands is the amount of time it took. The revolt is often referred to as the Eighty Years War. Wars during the early modern Europe always came down to money; whoever had the most money usually was victorious. In the case of the war in the Low Countries, the Dutch economy was prospering while the government of Spain was running the economy into bankruptcy. Although the economies were on two different paths, they were fairly equal for a time and it caused a stalemate for almost eighty years (Wedgwood 67). It all began when Philip Habsburg inherited the Low Countries from his father Charles V in 1555. He alienated his subjects and lost control of his territories by the 1560's. He alienated his Dutch subjects in five different ways: first, he demanded extreme and heavy taxes; secondly, he visited the provinces in 1559 and was to never re-enter the Low Countries; thirdly, he put into power the hated Archbishop Granvelle; fourthly, he started an unpopular program of ecclesiastical reform; and finall...

Application of Auditing Theory and Practice

Auditing is part of organizational management, it is explained as the process of examining the financial reports of a business enterprise as presented in the business annual reports, an independent person or an organization performs the audit process. The progression and development of organizational performance is accomplished by conducting audit and understanding the auditing theory and related practices  (Arens, et al., 2012). Auditing is also outlined as the systemic and unbiased examination of organizations books of accounts, statutory information, documents and vouchers of an organization to visualize how some distance the economic statements further to non-economic disclosures present genuine and fair view of the business enterprise  (Eilifsen, et al., 2013). Auditing and compliance practices try ensure that the organizational financial books are effectively maintained as required by the international auditing standard board, and if they are maintained under the regulation provided by the existing laws. Auditing independence is outlined as the independence of the external and internal auditor from other parties and individuals who may have economic and financial interest in the business enterprise that is being audited. According to Arens, Elder, & Mark 2012, the auditors indepence requires integrity and essential audit measure to the auditing procedures. The study reveals that, some factors may affect the integrity and auditing measures and process of an auditor  (Arens, et al., 2012). On the other hand, the auditors integrity is also affected by the business risk, these risk influence the decisional making process of auditors and top organizational management. However, auditing practices compel the auditor to put into actions and measures which might be crucial even as performing the practices. Auditing planning is the strategic management degree for auditing, it carried out at the beginning of the audit process this is to make sure that the correct attention is fermented to important areas, to sure that the capacity issues are promptly identified and viable solutions are generated to lessen the impact  (Elder, et al., 2011). The main purpose of encouraging the audit planning is to ensure that all the audit work are fully finished and coordinated. Clarke & Johnson (CJI) is an audit company this is identified for proving the first-rate services in the audit business enterprise; Luxury Travel Holidays LTD (LTH) is commercial enterprise that provides travel service. Both corporations have taken into consideration the importance of market segmentation and diversifying their enterprise operation far from their nearby market. Clarke & Johnson (CJI) Company is re-engaged by Luxury Travel Holidays LTD (LTH) to offer audit services before submitting their 30 June 2015 financial report to the stakeholders. The factors affecting the integrity and auditing approach used by the auditors could affect decision-making process  (Gay & Simnett, 2000). Qualified and non-qualified audit opinion is the relevant concepts that are used to draft the audit report. This is a primary factor affecting the independence and the decisions to be reached by an auditor.   The size if the audit firm implies the size of the business enterprise to be audited and the particular auditing firm. According to this case study, Clarke & Johnson (CJI) Company is an audit firm that has been providing audit services to small market the company is also to provide its services to Luxury Travel Holidays LTD (LTH) that performs its business activities in Asia, Europe and U.S market. The larger the audit firm the lesser the impact of impairments, the smaller the audit company there will be more factors that will affect the independence of the audit company  (Eilifsen, et al., 2001). This is amongst the dangerous threats which might the independence of the audit company. The advising threat implies that, some stakeholders may have the economic and financial interest in the company to be audited. According to the case study, Clarke & Johnson (CJI) Company and Luxury Travel Holidays LTD (LTH) have been collaborating for years this could build some interest between themselves  (Jackson, 2016). Therefore, the auditor is compelled to present audit opinion that favors the stakeholder who has economic and commercial interest. The threats regarding the referrals from the customer impacts the independence of an auditor. Clarke & Johnson (CJI) Company is an audit firm that has been offering audit services to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) may make many referrals to the auditor, and thus affecting the audit process and of the Clarke & Johnson (CJI) Company. The organizational control has an excessive impact on the audit opinion to be made with the aid of the usage of the auditor, the organizational pinnacle ought to affect this critiques in view that they may pressure the auditor to utilize the referrals made. Luxury Travel Holidays LTD (LTH) and Clarke & Johnson (CJI) Company had been participating for more than one years. Luxury Travel Holidays LTD (LTH) may want to refer the accounting department to make adjustments to company book of accounts, those changes and adjustment made are ought to affect the findings of the auditor and thus the audit independence is automatically affected. The success of every operating business organization is determined by the extent and how the company is involved in the audit practices. The independence of the auditors should not be influence since they impose some negative effects to the findings that are used as the basis of the audit opinion which is the primary element of audit report. The size of the firm is categories to be the threat that affects the auditor independence, the organizational management of Luxury Travel Holidays LTD (LTH) should consider the size of the firm that will perform the audit practices. Consequently, Clarke & Johnson (CJI) Company should ensure that they create and implement policies that will limit threats affecting their independence. Advising threats is a fatal component that influences the independence of an auditor. The relevant audit opinion to be utilized by an auditor ought to be based totally on the instantaneous findings. The auditors are advocated not to provide any economic or financial cautioned to their clients because their findings after the recommendation will have an impact on the audit opinion  (Knechel & Salterio, 2016). Multiple referrals could also affect the auditor's opinion. According to the case study both business enterprises have been in business for a number of years, Luxury Travel Holidays LTD (LTH) could make referrals to the finance department to make the adjustment to some vouchers and documents, this is to present the interest of some management individuals. Clients are advised not to make any referrals to any departments, the exact finding of the auditor portrays that the organization needs to implement on some applicable measures. According to Gay, & Simnett, 2000, audit planning is strategic control measure for auditing, it conducted at the beginning of the audit procedure this is to make sure that the right interest is fermented to essential organizational areas. This is to ascertain that the potential problems are promptly recognized and viable solution are generated to reduce their impact, to make sure that all auditing work is completed and coordinated. While developing and creating the audit practices, there are some elements that may affect the auditing procedures  (Lyon & Maher, 2005). Clarke & Johnson Company and Luxury Travel Holidays LTD (LTH) are now taken into consideration to function in new markets. New markets are bounded and guided by means of commercial laws and regulations which are surpassed through the federal governments  (Knechel & Salterio, 2016). Consequently, the organizations that operate outside their nearby market are affected by the legal processes that are used to regulate the business enterprises when it comes to their commercial activities. U.S Common Laws are the examples of the commercial law that are used to guide organization business activities U.S and European market  (Johnstone, 2000). Economic threat is the primary external environmental factor that impacts the operations business corporation in international markets. They incorporate elements such as GDP and unique country financial improvement quotes. Some markets are affected by down-tuning economic developments, currencies also affect the activities of a business organization. For instance, U.S currency is a globally accepted currency, it is used in the international market for the exchange of goods and services  (Sadgrove, 2016). According to Jackson 2016, the declining in product demand is a marketing factor originating aftermarket segmentation and diversification. Operating in an expanded marketplace place create a room for more corporations to create products and services which resemble the ones produced by using the existing organizations  (Jackson, 2016). Companies operating in the broader market are advocated to ensure that they produce quality products and services that meet the competitive market they operate in. According to Johnstone 2000, financial dangers chance contains those monetary aspects that stand up because of lack of monetary management procedures and measures. The economic worldwide marketplace has experienced many issues that have affected the operation of commercial enterprise companies, mainly Crampton and Hasaad and Mining Supplies LTD (MSL) corporations  (Johnstone, 2000). The research conducted by Knechel 2007 concluded that the financial contributes to the economic failures of a company that operates internationally  (Knechel & Salterio, 2016). Inherent audit risk is the risk that involves the material misstatement in the financial statement of an institution arising due to errors and omission (Kachelmeier, et al., 2014)made as a result of failing to implement on specific controls and measures. The impact of inherent audit to a business organization are felt when the companies operating in specific market fails to implement on the existing financial measures and controls  (Ricchiute, 2001). These risks are perceived to be generated when the business organization failed to make application estimation while making complex transactions. The control risk comprises the threats originating from the fabric misstatement existing within financial reporting of the company, this fabric misstatement is experience due to failure to work under the financial policies and measure of the organization  (Bell, et al., 2001). Crampto and Hasaad and Mining Supplies LTD (MSL) are advocated to have the applicable financial internal control measure, this measure is relevant in preventing and reducing frauds originating from the internal business transactions  (William Jr, et al., 2016). According to Bell, Landsman, & Shackelford 200, the detection risk is that risk that arises when the external auditor fails to come over the cloth misstatement in the financial information of the company, vouchers, assets and other relevant documents  (Bell, et al., 2001). While implementing the audit planning, the auditor is encouraged to focus on the relevant financial and documents of the company and provide the solution to the financial misstatement. The business organizations are advocated to make use of the audit measures that will reduce the fabric misstatements in the financial statements and asset documents of an enterprise that ought to be audited. Eilifsen, Knechel, & Wallage 2001, concluded that, while mitigating the dectecion risks, the audit company is recommended to increase and take the variety of sample transactions  (Eilifsen, et al., 2001). In conclusion, auditing is explained as part of the managing a business organization, it is the independent examination of the company financial reports, this is to assure that the financial information of the business organization shows true and fair view of the company. The audit opinion is a relevant element of audit report as presented by the external auditor. Some aspects affect the independence of an external auditor, these aspects comprise multiple referrals, size of the firm and advising threat. Business risk is defined as the primary factors that affect the business organization, especially those which are operating in the international market. Legal risk, financial risks, economic risks and declining in the product demand are the examples of the business risk addressed in the paper. Inherent risk, detection risk, and control risk are the examples of audit risk affecting the auditor practices. Arens, A. A., Elder, R. J. & Mark, B., 2012. Auditing and assurance services: an integrated approach:. Boston: Prentice Hall.. Bell, T. B., Landsman, W. R. & Shackelford, D. A., 2001. Auditors' perceived business risk and audit fees: Analysis and evidence.. Journal of Accounting research,, 39(1), pp. 35-43. Eilifsen, A., Messier, W. F., Glover, S. M. & Praw, 2013. Auditing and assurance services.. s.l.:McGraw-Hill.. Eilifsen, A., Knechel, W. R. & Wallage, P., 2001. Application of the business risk audit model: A field study. Accounting Horizons. s.l.:s.n. Elder, R. J., Beasley, M. S. & Arens, A., 2011. Auditing and Assurance services. s.l.:Pearson Higher Ed.. Gay, G. E. & Simnett, R., 2000. Auditing and assurance services in Australia.. Sydney: Mcgraw-hill. Jackson, R. A., 2016. Business at risk: keynote speakers for this year's IIA International Conference identify emerging risks facing organizations. Internal Auditor,. In: s.l.:s.n., pp. 40-46. Johnstone, K., 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing:. A Journal of Practice & Theory, 19(1), pp. 1-25.. Kachelmeier, S. J., Majors, T. & Williamson, M. G., 2014. Does Intent Modify Risk-Based Auditing?. The Accounting Review. s.l.:s.n. Knechel, W., 2007. The business risk audit: Origins, obstacles and opportunities.. In: s.l.:s.n., pp. 383-408. Knechel, W. R. & Salterio, S. E., 2016. Auditing: assurance and risk. s.l.:Routledge. Lyon, J. D. & Maher, M. W., 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct.. Journal of Accounting Research, 43(1), pp. 133-151. Messier, w. f., 2014. An approach to learning risk-based auditing.. Journal of Accounting Education, 32(3), pp. 276-287. Ricchiute, D. N., 2001. Auditing and assurance services.. s.l.:South Western Educational Publishing.. Sadgrove, K., 2016. The complete guide to business risk management.. s.l.:Routledge. William Jr, M., Glover, S. & Prawitt, D., 2016. Auditing and assurance services: A systematic approach.. s.l.:McGraw-Hill Education.

Asian phiolosophy Essay Example | Topics and Well Written Essays - 1250 words

Asian phiolosophy - Essay Example So, at one point, something is in one status and at the other time, it is in another status (Morgan 71). All things survive due to the varying nature of situations. A person does not live in the stage of insufficiency every time. In the second stage, a person exists in the stage of abundance. This involves transition from the stage of void to the stage of abundance. There is also a stage in which people exist between insufficiency and abundance. This is the hub track on which all things exist. This is due to the fact that nothing can be absolutely in the status of abundance or void. Normally, a person or a thing will be in between the status of insufficiency and abundance. This Tien Tai reality is based on the teachings of White Lotus Sutra of human existence and the nature of fact. This sheds light on the interrelationship of human survival. According to Tien Tai beliefs, these stages of reality guide human beings on how they conduct themselves (Morgan 78). They form the basis of ju dgment between excellence and evil deeds of a human being. People strive to live according to the teachings and the doctrines of the community in which a person exists. Those realities are the guiding principles among the Asians since they define the customs of their community. They determine individual freedom in what they do and what they perceive. There is no person who likes to live a deviant life. Without guiding principles between what the society wants and what an individual does, people will never know what they are expected to do. Therefore, knowing the truth and abiding by it give an individual peace of mind and physical liberty. The doctrines of the Asian culture recognize realities which guide individuals in their existence. They distinguish between void living and abundance living (Morgan 79). This poses a difference between physical living and spiritual life. Once people get to understand the realities, they are able to live according to the customs. This gives them li berty in their existence. Without proper comprehension of the reality of living, people cannot accept the teachings and therefore, they cannot have the real meaning of life (Morgan 81). For people to be at liberty with their actions, they should learn the reality envisaged in the teachings of Buddhism. Question Two According to Shen-hsiu teachings, a person exists in righteousness and must put efforts to improve his or her spiritual being. This process involves several stages as a person moves from one status to another (Jorgensen 74). The teachings emphasize that the transformation of a human life is not a one moment event but is a continuous process. It is a whole life occurrence which involves both the physical body and the mind. This means people must always be conscious of their actions and must endeavor to make them upright. Their memories will help them distinguish between morally upright and morally wrong episodes. On the other hand, intelligence should guide people in choos ing what actions they should take. People should make it a practice to watch their actions and thoughts failing which they will not be able to maintain wholesomeness. According to the teachings of Hui-neng, a person’s existence is either in the void or in the abundance (Jorgensen 85). The change from one state to another occurs at once after a person has realized the truth. He emphasizes that in the first instance, a person exists

Tegan & Hrad cases Case Study Example | Topics and Well Written Essays - 1250 words

Tegan & Hrad cases - Case Study Example The second point is that Hrad Technika agreed to take the project on a fixed return basis, which means that Tegan had managed one of the fundamental risks of project management, which is cost. The third issue was Hrad Technika delivery record, which had been above par before the A/P project. These reasons gave Tegan strong reasons to feel safe with Hrad Technica. The other options, such as developing the system locally did not have such strong incentives as at the time of commissioning the project. There was the risk that the project would consume more time and resources compared to outsourcing it. The first trade off is that there is a serious risk that the company will developed biased plans. Being a participant on both sides of the bidding process gives the company undue advantage and makes it hard for it to develop an objective requirements analysis. The second tradeoff is that there would be loss of detail in the development of the requirements. This comes from the self-confidence the bidding company has that may make them feel some details are not necessary to include in the requirements analysis. In this case, it is evident that Hrad Technica underestimated the cost and the duration it would take to develop the project when it developed the requirements analysis. The third Risk is that the bidding company may end up fitting the requirements analysis to their capabilities. They will interpret the needs of the client company in light of their capabilities, and not necessarily in the context of the needs of the client company The final risk will be lack of ownership of the project by the client company. The clients company can disown any problems that accrue from the implementation of the project even if they are genuine simply because of heightened expectations that the company that developed the needs requirement understands their needs well enough. On the other hand, such an arrangement can end up in the development of

How does Willy Russell us the separation of the twins in Blood Brothers to good dramatic effect? :: essays research papers

Blood Brothers is about two twins separated at birth, into an Upper class family and a lower class family. The Twins eventually find out they are twins when it is too late. Their separation is used to good dramatic effect to keep the audience in suspense for what’s to come. When you are of a lower class you tend to be superstitious. For example, because of the little opportunities and low fortune a person of a lower class has they tend to believe in fate and bad luck. This is a dominant theme which is introduced at the beginning of the play and runs throughout it. Mrs Lyons says to Mrs. Johnson, â€Å"They say that if either twin learns he was one of a pair they shall both die immediately!† She threatens Mrs. Johnson and plays on her superstitious beliefs by making her believe that if Eddie and Mickey or anyone ever found out the truth, the twins shall both die. This creates good dramatic effect because the audience are shocked that their friendship has now changed and frightening for Mrs Johnson. Class difference is displayed very clearly in Blood Brothers, in particular the difference in wealth between the two families. Eddie’s parents ensure that he has a comfortable upbringing and is able to study at university and receive a qualification, resulting in a highly paid job. This is completely dissimilar to Mickey. He comes from a poor family which meant that he was stuck in a dead end job in a factory. â€Å"I bleeding hated it, standing there all day never doing anything apart from putting cardboard boxes together.† This reflects Mickey’s frustration and highlights the lack of opportunities open to him, which adds to the dramatic effect of the play because it prepares us for trouble in the future. A good example of dramatic irony in the play is when Eddie and Mickey decide that as they are such good friends they will become blood brothers. â€Å"Hey, we were born on the same day. That means we can be blood brothers.† The audience knows that they were actually brothers, whereas the children were unaware of their relationship. As the blood brothers go through life Mickey starts to realize that he will never be as good as Eddie or receive the opportunities Eddie is given; this is the message of the play. Our futures are determined by circumstances beyond our control; in Mickey’s case his upbringing and culture determine his lifestyle.

Hamlet Essay

Hamlet represents many things: tragic hero, over-thinking educated man, and poor friend. He is also a revolutionary, a philosopher, and a dreamer, and reconciling these good qualities with the bad proves as maddening for the audience as it does to Hamlet himself. However, what is often lost in the shuffle of Christian theologies in the play is the fact that nihilism as a persistent force, guiding Hamlet’s actions (or inaction, as the case may be) and serving as the catalyst for tragedy. Nihilism serves in the play as a kind of spiritual nether region into which men like Hamlet can find themselves being pulled into. It represents something that, to Hamlet and those like him, comes across as something off a salvation: it represents an opportunity to free one’s self from the need to act, and instead welcomes someone to become completely absorbed in the world of contemplation. This seems ideal for Hamlet the student, but when he is asked to take action by his spectral father, he is torn between his true nature and that which others expect of him. Unable to believe in himself, Hamlet becomes unable to believe in anything at all, which forms the crux of the play’s tragic moral dilemma. Whether Hamlet was intended to be a nihilist or the work nihilistic in nature is a question ripe for debate. According to Donald Wehrs, Placing the threat of nihilism at the heart of tragedy, Shakespeare seems to anticipate, if not inaugurate, Romantic and Modernist vocations for literature—offering literature as the site where significance after the debunking of myth and metaphysics may be reclaimed (68).† According to such a reading, one of the purposes in the narrative of Hamlet is the debunking of mythology. This would reconcile some of the odder features of the play—for instance, the very non-Catholic ghost of King Hamlet (himself seemingly a remnant from the notions of purgatory) juxtaposed with very Catholic concerns of whether Claudius will ascend to heaven or descend to hell based on the exact moment that he is killed: he can’t be killed, according to Hamlet, when he is â€Å"fit and season’d for his passage. However, Wehrs points out that nihilism is the threat, and not the goal: Hamlet’s tale is not nihilistic simply for the sake of riveting storytelling, but because it reveals that when lives unravel (as they do in all tragedies), a belief in nothingness effectively leaves nothing behind; no substance lurking behind the shroud of life. Why, then, the debunking? Why bother lampooning the absurdity of certain metaphysical notions/superstitions while still adhering to the Christian belief structure? The answer is as simple as it is striking: through the story of Hamlet, Shakespeare attempts to create a system of morality that is independent of religion of spiritual affiliation. After all, Hamlet is shown as someone torn between moralities, weighing the social responsibility of honoring his father’s request for revenge with the spiritual responsibility of avoiding bloodshed and murder. He is a man torn apart by his multitude of beliefs, not his lack of beliefs†¦the famous â€Å"to be or not to be† speech represents a descent into nihilism, but it is an abyss that he was driven into by trying to follow the often-arbitrary dictates of what is right and what is wrong. It is no coincidence that the best intentions of Hamlet consign many more souls to death than the deliberate machinations of Claudius. According Tzachi Zamir, some of Shakespeare’s tragic characters (such as Macbeth) are able to resolve nihilistic navel-gazing by virtue of action. Hamlet, on the other hand, is â€Å"more interested in escaping† (537) the physicality of the world: his philosophical nature lends itself more readily to the nihilism that he stumbles into. This is found in the â€Å"to be or not to be† speech, as Hamlet notes â€Å"With this regard their currents turn awry / And lose the name of action. † It is interesting to note that the nihilistic Hamlet causes more death and destruction than other tragic characters who have a spiritual belief structure in place: Claudius, as written above, is a cold-blooded murderer, but also a repentant man who does not let his life be consumed by forces beyond his control. Macbeth readily admits that the violent murder that begins his own tragic downfall will send him to hell, but he cannot help himself. In this spectrum of morality, Shakespeare seems to be implying that good actions can be tainted (following Aristotle’s Poetics, his tragedies almost always feature glorious characters being brought low) and bad actions can be redeemed (the counterpoint of Shakespeare’s tragedies are, of course, the comedies, in which everyone is a case of mistaken identity or two away from true love and happy marriage). Hamlet seems to perceive this on some level: â€Å"â€Å"I must be cruel, only to be kind. † The worst sin, then, becomes inaction: Hamlet’s inaction is a result of his inability to believe in anything, and it seems to clog up the very gears of Hamlet’s world: it is unsurprising, then, that the entirety of that world grinds to a halt from this disruption. Worse still, he tethers the inaction to his ability to reason, when in truth, it is only reasoning that can save one from nihilism. As Grace Matthews points out, â€Å"Hamlet, a religious young man, vacillates between faith and atheism, he becomes vulnerable to the deception that evil offers us†¦ it is only by resisting succumbing to nihilism through thinking that we can protect our spirituality and live meaningfully as a result. † Hamlet’s sin is not thinking; Hamlet’s sin is overthinking. Perhaps the most strident voice in declaring that Hamlet is a nihilist play is that of Harold Bloom. According to him, â€Å"Shakespeare invented what Nietzsche, and Dostoevsky, and others afterwards started to call nihilism. It’s a pure Shakespearean invention. † He links this rather explicitly with the character of Hamlet himself: â€Å"I’m not sure that until you have the representation you call Hamlet, that you have anywhere†¦someone who changes every time he or she speaks, and who does it by this weird thing of overhearing oneself, which I can’t find before Shakespeare.† For Bloom, the notion of Hamlet being nihilistic lies in his personal inability to create an identity for himself: his mind is tugged by reason in one direction, by honor in another direction, and by loyalty in yet another direction. As cliche as it may sound, Hamlet is unable to believe in anything else because he is unable to believe in himself. Aside from the obviously bloody consequences, how does this further the notion that Shakespeare intended this to be a negative thing—a nihilism to be avoided at all costs, instead of an existential safety blanket for individuals to hide themselves in? The answer to this is the fact that Hamlet is portrayed as less than a person throughout the entirety of the play. In point of fact, his spectral father actually displays much more personality and substance than his son does. Hamlet’s identity is in reflection: he can be a jocular young man with Rosencrantz and Guildenstern, an educated conspirator with Horatio and an angered son with his mother. Without them, though, Hamlet is unable to be anyone at all. Shakespeare’s Hamlet as a play, and his Hamlet as a character, will remain the center of debate for centuries more to come. However, it is important that the discussions of fate and philosophy—the very kind that Hamlet would have delighted in at Wittenberg—do not overshadow the small things that comprise his tragedy. Shakespeare dangles both Lutheran and Catholic theology in front of both Hamlet and the viewer, but does not advocate one over the other. Rather, both serve as a warning for the only real spiritual evil: the inaction of nihilism. Ironically, it is only through the use of reasoning that one can overcome the temptation of nihilism†¦the temptation of surrendering all responsibility and simply succumbing to the ebb and flow of the tides of the world. However, through Hamlet we see that an overabundance of reasoning can actually cause this effect: if one overlaps spirituality and secular education, then everything is thrown into disarray, and the moral compass is not simply broken†¦one’s entire sense of a true moral north is thrown right out of the window. In its place is a path that can lead only to heartbreak, bloodshed, and chaos.

The products created by sony vaio - Free Essay Example

Sample details Pages: 14 Words: 4277 Downloads: 2 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? Sony VAIO Sony computer products, a sub-brand.  Its name is an acronym for Video Audio Integrated Operation, but since 2008 it has been revised to view Audio Intelligence Organiser brand to celebrate its 10th year anniversary.  Idea was developed by Timothy Hanley items that use audio and video to PCs as well as functional as a way of distinction. Computer market, Sonys re-entry VAIO PCV desktop under the brand with the launch of the new line was in 1996.  Now you notebook, laptop, desktop, media center and notebooks VAIO logo adorning the famous can. The Sony VAIO series are built for entertainment whether listening to music on technology Dolby Sound Room or watching Blue- ray Disc on screen. Environmentally friendly and often with great innovations like solid state drives VAIO is the best PC for people who wish to get their own personal entertainment system out of their laptop or desktop. If you are thinking of switching home  b roadband  supplier, one company stands out by far: O2. According to the biggest independent survey of suppliers the 2010 Broadband Customer Satisfaction Report fromuSwitch.com   it takes the top spot for the second year running, winning 10 out of 11 categories. Its part of the Spanish telecommunication giant Telefà ³nica, O2 offers fast home broadband to customers throughout the UK. O2  is part of the Telefà ³nica Europe group. It was formed in 2001 following the demerger of  BT  from its former mobile phone business, BT Wireless. After five years as an independent company, it was bought by the Spanish giant Telefà ³nica for  £17.7 billion in the biggest all-cash takeover in the history of the telecommunications industry. O2 currently has over 43 million customers in Europe, including 18.4 million in the UK. In 2007, O2 entered the home broadband market with the purchase of Be Unlimited, a small DSL start up company. It now offers three home broadband packages and a range of business services. In this fast moving world, laptops and internet are one major source of information. Using laptops we can actually kill fewer trees helping to reduce environmental damage. Laptops can be extended if incorporate it with internet as they can reach the other side of the world with no time. With the economy the way it is. Computerised learning is the most efficient most organised and fastest way of learning possible. With technology becoming cheaper and cheaper, there is no excuse for taking advantage of the tools that it provides. In todays intensively competitive, dynamic and highly complex business environment featured by reduced customer loyalty the need to be focused and customer oriented market is more critical than any other time in the past. It is very vital for any organisation to maintain and use valuable information about their customers to enhance their business strategies and product and service givings. In this rep ort below our discussion is about the reach of Laptops and internet in this rapidly changing world. Operations Management is a transforming process turning resources (inputs) into goods and services (output). The key is efficient management. Operations Management Goods Services Customer/Employee Satisfaction Information Finance People Materials Machinery OUTPUT PROCESS INPUT Types of operations SONY CORPORATION At Sony operations processes used are Job Method, Batch Method and Flow Methods which are described below Job method The complete task in handled by a group of workers. Job involved is of low technology as well as complex in nature. The definitions of objectives are clear and simple like how should the job progress, its stages, decision making process. Batch Method As the production volume increases Batch Method is very useful in order to organise the production facility. It helps the process more focused on s kills and achieve high equipment utilisation. By using this method the organisation actually specialises in labour. The capital expenditure is kept low with a careful planning in order to keep the production equipment active. O2 BROADBAND SERVICES Flow methods are used in order to provide services at O2. These are similar to batch method only the batch queuing, idle production is eliminated. It is actually a method of production organisation where the task is worked on continuously or where the processing of material is continuous and progressive. Because of flow methods the work and service flow is improved, the need for skilled labour is reduced moreover there is an added value to the services and the work is completed faster. COMPETITIVE PRIORITIES In 1984 Hayes and Wheelwright suggested that companies compete in the marketplace by good quality of one or more of the following competitive priorities Quality Lead time Cost Flexibility Quality Importanc e VAIO Manufacturing functions have often been depicted as possessing different definitions of quality. Such views are clarified at VAIO by an eight dimensional framework such as Performance, features, reliability, conformance, durability, serviceability, aesthetics, and perceived quality. At Sony Manufacturings traditional observance of quality control reflects a focus on the conformance dimension of quality. Each of the other dimensions also represents possible bases of competition, but these other dimensions require extra interfunctional coordination among manufacturing, marketing, research and development than does achieving conformance quality. The importance to respond on the first six quality dimension can be addressed however the last two dimensions are inherently difficult to measure and are more removed from the knowledge base of responding manufacturing executives. O2 O2s network covers 80% of the UK with a top speed of up to 3.6Mb. however, a number of facto rs can affect this speed. There are a number of factors that can influence the quality of the network connection, and therefore the speed. The closer to a mobile phone mast the better the connection is likely to be. Also the more people online at the same time there will be more congestion there will be on the network which will slow down. Dimensions of quality: Performance primary operating features Features optional extras Reliability Likelihood of breakdown Conformance Conformance to specialisation Technical durability length of time before the product or service becomes obsolete Serviceability ease of service Aesthetics look, smell, feel, taste Perceived quality reputation Value for money Delivery time importance On time delivery is the ability to deliver on time contracts.  This is a business unit may not have at least the high cost or product quality.  But will compete on the basis of delivering reliable products on th e date the contract even if the contract is far in the future.  Some confidence to deliver customer is not enough;  Speed ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‚ ¹ÃƒÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‚ ¹of delivery is also a necessity to win orders.  Key informant survey items that measure respondents in each location, these categories of delivery time. VAIO The delivery usally takes two or three weeks to reach to the customers place. Laptops are configured in japan and shipped from china. Dimensions of time: Manufacturing Lead time Due date performance Rate of product introduction Delivery lead time Frequency of delivery Cost importance Although all manufacturers are concerned to some degree with cost, most do not compete solely or even primarily on this basis. Manufacturing cost-related categories include (direct) production costs, productivity, capacity utilization, and inventory reduction. Individual survey items measure the importa nce that respondents place on each of these cost categories. VAIO At sony, new innovation are regular in order to reduce the cost such as labour cost, environmental cost, financial cost.etc. finally Sony is still in a critical condition where they need to be extra caution about all the potential crisis that the organisation may face in the future. O2 They aims to deliver high quality, reliable products, memorable services and more over value for money. The value and price are high among the consumers when they choose a internet service provider. Increasingly todays consumer is also willing to switch service provider because of cost. O2 has already began several new priced based loyalty schemes to help reduce the mix including O2 treaTs in UK. Dimensions of Price and Cost: Manufacturing cost Value added Selling price Running cost cost of keeping the product running Service cost cost of servicing the product Profit Flexibility importance Fle xibility is essential. In a conceptual study the dimensions of flexibility is been developed. Individual research sites to measure the importance of the dimensions of the flexibility i.e. product mix, volume, turnover and change. O2 At O2 they respond quickly to the needs of business. It is driven by consumers insight. They know the true value of their customers and focus on providing them with services. During the period of global economic crisis their customers needed flexibility with the contract and controlling such cost was a paramount. But in month of march they responded with three flexible options to manage their customers requirements in line with the changing fortunes of your business. VAIO Sony has always had the capability to be flexible in order to meets the needs of their customers. recently to help with the VAT increases Sony came out with VAT refund scheme further it also maintained the same VAT rate for its customers in the beginning of the new year. Dimensions of flexibility: Material quality ability to cope with incoming materials of varying quality Output quality ability to satisfy demand for products of varying quality New product ability to cope with the introduction of new products Modification ability to modify existing products Deliverability ability to change delivery schedules Volume ability to accept varying demand volumes Product mix ability to cope with changes in the product mix Resource mix ability to cope with changes in the resource mix MARKET STRATEGY The marketing concept of building an organisation around the profitable satisfaction of customer needs has helped firms to achieve success in high growth, moderately competitive markets. However, to be successful in markets in which economic growth has levelled and in which there exist many competitors who follow the marketing concept a well developed marketing strategy is required. Such a strategy considers a portfolio of p roducts and takes into account the anticipated moves of competitors in the market. Diversification Diversification is a form of corporate strategy for a company. It seeks to increase profitability through greater sales volume obtained from new products and new markets. Diversification can occur either at the business unit level or at the corporate level. At the business unit level, it is most likely to expand into a new segment of an industry that the business is already in. at the corporate level it is generally very interesting entering a promising business outside of the scope of the existing business unit. Diversification is part of the four main growth strategies defined by the Product/Market Ansoff Matrix: Market Penetration Diversification Market Strategy Market development Product development Diversification strategy stands apart from the rest of the three strategies. The first three strategies are performed with same technical, financial and merchan dising resources used for original product line. On the other hand diversification generally requires a company to acquire skills, new techniques and new services. The strategies of diversification can include internal development of product or markets acquisition of firm, collaboration with a company, licensing of new technologies. There are three types of diversification strategy such as Concentric diversification a technological similarity between industries, affirm is able to leverage its technical knowhow to gain some advantage, Horizontal diversification here the company adds a new product or service that are often technologically or commercially unrelated to current products but they may appeal to the current customers, Lateral diversification company here markets a new product or service with no technological or commercial similarity with current products but it may appeal to new group of customers. VAIO In the past five years it has diversified into entertainment, software and a host of related and converging fields. The diversification has been successful because Sony has identified all of its new projects with its brand name and reputation for quality: Its core competency in electronics has been at the heart of its successful diversification. Sony Corporation (SNE) and the family of companies associated with its diverse interests are a trans-national electronics and media mega-corporation. O2 O2 came up with its Connect with your people anytime, anywhere. Inspiration can strile anytime anywhere. Whether its for comparing digital cameras or to find a nearby restaurant . consumers increasingly browse and search internet from their phones. With O2 mobile ads one can reach to the fast growing audience and engage customers to buy when they are open Market Penetration Market penetration is a name for a growth strategy where the business concentrates on selling existing products into existing markets. The main objectives at such st rategy are To maintain or accelerate the market share of current products. It is achieved by combination of competitive pricing strategy, advertising, sales promotion and perhaps more resources dedicated to personal selling. To secure dominance of growth markets. To restructure a mature market by driving out competitors. It requires a much more aggressive campaign supported by a pricing strategy. Increase the usage by existing customers by introducing loyalty cards This theory is much about business as normal. The business concentrates on the markets which are known very well. It is likely to have good information on competitors and on the needs of the customer. Market development In this strategy a business sells its existing products into new markets. Possible approach to this strategy includes New geographical markets like exporting the product to a new country, new packaging, new distribution channels, in order to attract customers different pricing polic ies should be implemented or create new market segments. Product development Its a growth strategy where a business concentrates on introducing new products into existing markets. Such strategy requires development of new competencies and requires the business to develop changed products in order to appeal to the existing markets. THEORITICAL PRINCIPLES Capacity Planning Capacity planning is the process of determining the production capacity needed by an organisation in order to meet changing demands for its products. The target of capacity planning is to minimise the discrepancy. Demand for an organisations capacity changes based on changes in production output such as increasing or decreasing the production quantity of a product. Better utilisation of existing capacity can be accomplished through improvements in Overall Equipment Effectiveness. Capacity can be increased through introducing new techniques, equipments and materials etc, Broad classes of capacity pla nning are Lead strategy, Lag strategy and Match strategy. Capacity planning is a long term decision that establishes a firms overall level of resources. Excess capacity can drain companys resources and prevent investments into more profitable ventures. Capacity Planning Techniques There are four procedures for capacity planning: capacity using overall factors, capacity bills, resource profiles and capacity requirements planning. The first three are rough cut approaches involving analysis to identify potential bottlenecks that can be used with or without manufacturing resource planning (MRP) systems. CRP is used in conjunction with MRP systems. INVENTORY MANAGEMENT Inventory management or inventory control is a way to balance inventory needs and requirements with the need to reduce the costs resulting from obtaining and holding inventory. Inventory is a quantity or store of goods that is held for some purpose or use (the term may also be used as a verb, meaning to take inventory or to count all goods held in inventory). In order for a retailer to stay in business, it must have the products that the customer wants on hand when the customer wants them. If not, the retailer will have to back-order the product. If the customer can get the good from some other source, he or she may choose to do so rather than electing to allow the original retailer to meet demand later (through back-order). Hence, in many instances, if a good is not in inventory, a sale is lost forever. Lead time is the time that elapses between the placing of an order (either a purchase order or a production order issued to the shop or the factory floor) and actually receiving the goods ordered. A just-in-time (JIT) manufacturing firm, such as Boeing can maintain extremely low levels of inventory. Boeing takes delivery on as many as 18 times per day. However, steel mills may have a lead time of up to three months. That means that a firm that uses steel produced at the mill must pla ce orders at least three months in advance of their need. In order to keep their operations running in the meantime, on-hand inventory of three months steel requirements would be necessary. Controlling Inventory Firms that carry hundreds or even thousands of different part numbers can be faced with the impossible task of monitoring the inventory levels of each part number. In order to facilitate this, many firms use an ABC approach. ABC analysis is based on Pareto Analysis, also known as the 80/20 rule. The 80/20 comes from Paretos finding that 20 percent of the populace possessed 80 percent of the wealth. From an inventory perspective it can restated thusly: approximately 20 percent of all inventory items represent 80 percent of inventory costs. Therefore, a firm can control 80 percent of its inventory costs by monitoring and controlling 20 percent of its inventory. But, it has to be the correct 20 percent. Fixed order Quantity Model EOQ is an example of the fixed-order -quantity model since the same quantity is ordered every time an order is placed. A firm might also use a fixed-order quantity when it is captive to packaging situations. If you were to walk into an office supply store and ask to buy 22 paper clips, chances are you would walk out with 100 paper clips. You were captive to the packaging requirements of paper clips, i.e., they come 100 to a box and you cannot purchase a partial box. It works the same way for other purchasing situations. A supplier may package their goods in certain quantities so that their customers must buy that quantity or a multiple of that quantity. SUPPLY CHAIN DESIGN Successful supply chain design is about deploying assets in ways that enhance profitability and shareholder value. You need to consider market and sourcing strategies that will generate the best financial performance. You must identify the optimal number of plants, warehouses and distribution centres to maximize long-term profit. It is impo rtant to understand exactly how and where to deploy assets for optimal operational and financial performance. Personnel involved in supply chain design require a tool that considers business objectives, resource constraints and subsequent financial impacts in order to define an optimal supplier-to-customer supply chain structure one that cuts costs and increases profitability. PERFORMANCE MEASURES Performance measurement is a fundamental building block of TQM and a total quality organisation. Historically, organisations have always measured performance in some way through the  ¬Ãƒâ€šÃ‚ nancial performance, be this success by pro ¬Ãƒâ€šÃ‚ t or failure through liquidation. In the cycle of never-ending improvement, performance measurement plays an important role in: Identifying and tracking progress against organisational goals Identifying opportunities for improvement Comparing performance against both internal and external standards Reviewing the p erformance of an organisation is also an important step when formulating the direction of the strategic activities. It is important to know where the strengths and weaknesses of the organisation lie, and as part of the Plan -Do Check Act cycle, measurement plays a key role in quality and productivity improvement activities. The main reasons it is needed are: To ensure customer requirements have been met To be able to set sensible objectives and comply with them To provide standards for establishing comparisons To provide visibility and a scoreboard for people to monitor their own performance level To highlight quality problems and determine areas for priority attention To provide feedback for driving the improvement effort A simple performance measurement framework A good performance measurement framework will focus on the customer and measure the right things. Performance measures must be: Meaningful, unambiguous and widely understood Owned and manag ed by the teams within the organisation Based on a high level of data integrity Such that data collection is embedded within the normal procedures Able to drive improvement Linked to critical goals and key drivers of the organisation There are four key steps in a performance measurement framework the strategic objectives of the organisation are converted into desired standards of performance, metrics are developed to compare the desired performance with the actual achieved standards, gaps are identi ¬Ãƒâ€šÃ‚ ed, and improvement actions initiated. These steps are continuously implemented and reviewed: Initiate Improvement Understand Performance Establish Metrics Establish Key Goals Initially, focus on a few key goals that are critical to the success of the organisation or business and ensure they are SMART Specific, Measurable, Achievable, Relevant, Timely. TOTAL QUALITY MANAGEMENT (TQM) Total Quality Management (TQM) is an approach that seeks to improve quality and performance which will meet or exceed customer expectations. This can be achieved by integrating all quality-related functions and processes throughout the company. TQM looks at the overall quality measures used by a company including managing quality design and development, quality control and maintenance, quality improvement, and quality assurance. TQM takes into account all quality measures taken at all levels and involving all company employees. TQM can be defined as the management of initiatives and procedures that are aimed at achieving the delivery of quality products and services. A number of key principles can be identified in defining TQM, including: Executive Management Top management should act as the main driver for TQM and create an environment that ensures its success. Training Employees should receive regular training on the methods and concepts of quality. Customer Focus Improvements in quality should improve customer sat isfaction. Decision Making Quality decisions should be made based on measurements. Methodology and Tools Use of appropriate methodology and tools ensures that non-conformances are identified, measured and responded to consistently. Continuous Improvement Companies should continuously work towards improving manufacturing and quality procedures. Company Culture The culture of the company should aim at developing employees ability to work together to improve quality. Employee Involvement Employees should be encouraged to be pro-active in identifying and addressing quality related problems. Impact of conceptual frameworks on Competitiveness Key Issues of the above conceptual mix affecting Competitiveness are Client capability Policies or targets set within departments without taking sufficient account of implement ability or marketplace considerations. Poor communications with suppliers and insufficient engagement with them about departments future intentions Insufficient encouragement of RD and innovation. An uncoordinated approach to government demands on the marketplace. Insufficient attention to the development of an effective supply market. High dependency on key suppliers in the IT sector. Innovation It confirms that TQM considered as a set of practices has a positive impact on the organisations innovativeness. It discovers that not all TQM practices enhance organisation innovativeness. Only leadership and people management, process and strategic management, and open organization showed a positive impact on the firms innovation performance.   TQM has contributed in clarifying the disputed relationship between Management practices and the firms innovativeness, and shows empirical evidence in the organisation to confirm that the TQM practice set deployed has a positive impact on its innovation performance. Sustainability Sustainability is a rising priority for companies as investors, custo mers, government bodies, non-governmental organizations (NGOs), management, employees and other stakeholders all try to understand the social and environmental implications of the companys financial and operational decisions. For the 2011 New Year, many individuals and organizations have resolved to become more green right?  Ãƒâ€šÃ‚  Well, one of the more interesting uses of Enterprise Performance Management (EPM) and Business Intelligence (BI) technologies seen recently is in the support of sustainability reporting and management.  Ãƒâ€šÃ‚  Also known as the triple bottom line, sustainability reporting is the reporting of environmental, social and economic metrics to key stakeholders; including customers, partners, employees, community members and investors.  Whatever approach you decide to take, organizations can derive strategic advantage by embracing sustainability as part of the business and disclosing the details of their sustainability efforts to exter nal stakeholders. The benefits include cost savings by limiting waste and consumption of natural resources,  enhanced brand value and reputation with customers and partners, better risk management, the ability to attract capital from green investors, and the opportunity to attract better staff by offering a great place to work. Conclusion A business exists because there is a product or service demanded by customers in the market place. Operations Management is concerned with managing all decisions that needs correction of that product. So in Operation management we ask questions like what is the type of process we have to use. how good is that process to deliver the product or service?. How much service we can provide to the customers? And finally how should the operations compete in order to supply the product or service and business strategy of the firm. There is a significant difference in the approach of topic between the expertise and professional? If you look e xactly at the CEO and top management of the organisation what executive and top management see is a need to appreciate that the firm needs to see is the value and relevance of the operation functions within the business. Most executive understands why the business exists how to compete but they do not have a sharp understanding what exactly the operation management does, what it contributes to help in succeeding with competing in the marketplace. So one of the key distinguishes between executive and professionals are that we have a convinced executive as to the value of having a proper operations management. Don’t waste time! Our writers will create an original "The products created by sony vaio" essay for you Create order