Friday, December 13, 2019
Benefits of Cost Accounting Information Free Essays
Cost accounting offers benefits for manufacturing companies. A cost accounting information system offers benefits for many companies. Cost accounting is a type of accounting method concerned with the cost of goods manufactured and /or sold. We will write a custom essay sample on Benefits of Cost Accounting Information or any similar topic only for you Order Now Many factors are taken into consideration when cost accountants analyze business costs . The information determined by these accountants is used for inventory valuation , financial statements and decision making . Inventory Valuation Cost accounting offers the benefit of having an accurate inventory valuation of all inventories on hand . This includes all raw products used to make goods , all work-in -process inventories and all finished goods ready for sale. Cost accountants take all costs into consideration and are able to determine the value of all of these inventories on hand . This information is useful for financial statements and for management of the company . Managers use this information to determine selling goals and production needs . Maximum Efficiency Cost accounting is beneficial to determine the maximum efficiency production amounts . Cost accountants take all costs into consideration when calculating this amount . Manufacturing costs consist of direct labor , materials and manufacturing overhead. These costs are all calculated and added up to find a per- unit cost price for manufactured items. When the cost price is calculated, these accountants begin determining a hypothesis of production rates . Many times cost accountants determine that if production is increased slightly, overhead costs remain the same. If this is the case, increasing production actually results in a lower per -unit cost for production , and the end result is a higher profit . Decision Making The information determined by cost accountants is used for decision making for future company needs . Short -term goals and decisions are made as well as long-term strategic decisions. The analysis of cost information is used to compare projected costs to actual costs . This is useful for businesses when budgets are created . Often times, unforeseen costs occur with production , and they are determined in this way. Unforeseen costs are added into the future budgets at rates calculated by cost accountants . Cost accounting also helps companies establish approximate future cash flows . Short -term production goals and marketing decisions are set based on this information. Long -term production plans are also calculated. How to cite Benefits of Cost Accounting Information, Papers
Thursday, December 5, 2019
Nursing Case Study Australia Sample - Click To Get Solution
Question Task 1 Client Tom is a 48 year old male, presenting with substernal crushing chest pain. He has swelling to his feet and ankles, and shortness of breath on exertion. It is likely that Toms symptoms are being caused by problems with which body system? Explain the likely pathophysiology of Toms chest pain and the swelling to his feet and ankles What diagnostic procedures could confirm his condition? What is the purpose of each of the above named diagnostic procedures? (3 marks/ 50 words) What health professionals will this client need to access for his condition (name at least 3)? What services would each provide? Task 2 Client Mary is a 56 year old woman who has recently been diagnosed with type 2 diabetes. She is morbidly obese and has a body mass index (BMI) of 35. She is visiting a community health clinic for assessment and education for her newly diagnosed condition. Explain 5 potential health issues Mary faces as a result of her obesity. Name two (2) external and (2) internal factors that could be affected Mary's health status. What health professionals and allied health staff may be involved in the care of this client? Explain the role of each. What type of health education should nurses given this client to assist her with controlling her condition? Task 3 Client A 40 year old male has presented with unstable blood glucose readings which are secondary to his type 1 diabetes. 1. Explain the long term complications that may occur if this patients disease progresses 2. Name 5 specific health care professionals that may be involved in the long term care of a client with type 1 diabetes and briefly explain the role of each. 3. Explain the services and therapies that would be provided as part of long term community care for this client. Task 4 Client A 24 year old male presents at the emergency department following a motor vehicle accident (MVA). He had an elevated blood alcohol reading and appears to be intoxicated. The client suffered a blow to the forehead in the accident. He is reported to have lost consciousness at the scene. On admission he is incoherent and aggressive. 1. What internal factors are likely to be affecting the clients physical condition? 2. What external factors have contributed to this clients condition? 3. If the clients level of consciousness declines 6 hours after admission, what may be their diagnosis? 4. When responding, consider the onset, peak and duration of alcohol in the system and factor in your knowledge of brain injuries.What specific diagnostic tests would be required for this client? 5. Name two specific health care professionals who would be involved in the care of a client with an acute head injury and briefly explain the role of each. Task 5 Client A 79 year old Chinese Buddhist woman has been admitted for palliative care in a respite facility. She has requested that no opiates be given to her as she wishes to die without pharmacological intervention. Referring to the competency standards for Enrolled Nurses, explain the ethical issues that would need to be considered when caring for this client. This client appears to be in increasing pain, and the Enrolled Nurses caring for her understand the importance of her request to have a medication free death, yet they are upset by her discomfort. What are the responsibilities of an Enrolled Nurse in this situation, and who could they seek advice from? 3. What non pharmacological treatment could be provided as pain relief? Answer Case study 1 It is likely that Toms symptoms are being caused by complications associated with the heart or in other words cardiovascular pathology. Toms condition can be assumed as congestive heart failure. The likely pathophysiology of his chest pain and swelling to his feet and ankles are correlated. The swelling is because of fluid accumulation within the system (Dean and Abraham, 2010). The fluid accumulates because of diminished flow of blood out of heart causing the blood to return to heart through veins to support. This initiates accumulation of fluid within the lower limbs.Ecocardiography, electrocardiogram is the imaging techniques available to confirm Toms condition (Borja et al., 2010). Other diagnosis could be blood test and angiography. Echocardiography also supports to decide what treatments will assist Tom, for example: medication, implantable cardioverter-defibrilator insertion or heart resynchronized therapy.The purpose of echocardiography is to apply ultrasound to find out the diastolic volume, stroke volume and ejection fraction. It also identifies valve associated heart complications and evaluates the condition of the connective tissues and sac around the heart. Electrocardiogram is used to find out arrhythmias, left and right ventricular hypertrophy and existence of abnormalities or conduction delay (Hashimoto, 2006). The health professionals include a cardiac specialist/ cardiologist, a trained nurse and a physical trainer. The cardiologist will concentrate only on Toms heart condition and recommend treatment depend upon the diagnosis report and will continue monitoring Tom. The trained nurse will look after Tom continuously, so that his requirements are met, monitor his heart condition and will administer the medications properly as recommended by the cardiologist (Brush, 2002). A physical trainer can teach him light, aerobic exercises so that the blood inside the system can circulate without any further obstruction. Case study 2 5 potential health issues Mary faces as a result of her obesity include diabetes, heart disease, high blood pressure, sleep apnea and gout. Extra weight can make a patient more probable to have high cholesterol and elevated amount of blood pressure that lead to heart disease (Mantzoros, 2006). Being obese places additional stress on the system in various ways that includes systems capacity to control proper blood sugar levels. Obesity can cause the system to develop insulin resistance. Obesity is common for those who are under the insulin administration to care for diabetes. This is because more insulin one use to uphold blood sugar level of the system, the more sugar is absorbed within the cells, rather getting eliminated from the system. This absorbed sugar is accumulated as fat that makes one obese. The external factors could be Marys standard of living, food habits, smoking and drinking habit and internal factors could be genetic history of Marys family and endocrinological complications. In case of Marys care a diabetologist can assist her to control her condition of type II diabetes, as she is obese Mary need to be referred to a physical trainer who can assist her with regular physical activities (Feng, Fan and Mei, 2008). Mary can be referred to a dietitian, who can structure an effective and nutritious chart for Mary that can help her to control the blood glucose level as well as can take care of her obesity. Nurses should educate Mary to assist her controlling her condition. This education may include lifestyle modification and self-care. This includes maintaining healthy weight, daily physical activity, opting for healthy foods, controlling blood pressure, cholesterol levels and avoids smoking (Clarke, 2011). The commonness of medication non-adherence is more in case of diabetic patients and is related with higher medical costs and health issues. Therefore, identifying cost associated medication non-adherence is of utmost importance for the health care personnel. Case study 3 The long term complications may include cardiac and associated blood vessel disease, for instance: chest pain or angina, stroke, heart attack, narrowing down of arteries or atheroscelrosis and high blood pressure; neuropathy or nerve damage that mean excess blood sugar can harm the blood vessel walls which nourish the nerves (McDevitt, 2005). This condition can cause numbness, tingling, pain or burning sensation which usually initiates at the finger or toe tips and slowly spreads upward. Poorly managed blood glucose level could initiate lose of senses in affected limbs. Damage to nerves which affect the gastrointestinal tract can source complications with vomiting, nausea, constipation or diarrhea. General practitioner continues to offer medical care for diabetes type I. An endocrinologist can be a central part. They frequently visit the general practitioners in between times. This is might be because of blood pressure checks and checks on HbA1c/A1c molecules, prescriptions, flu shots and controlling other concerns and diseases. A podiatrist assesses general health of foot and foot function. Podiatrist checks whether there is a presence of neuropathy or nerve damage and also checks blood circulation in the feet. As diabetic people are more prone to different type of infections, keeping feet healthy is very essential. Diabetic foot is a main threat for amputation, so consulting with a podiatrist is of utmost important. Diabetes educator gives supports, advice and counseling to the patient. Recommended care is said to be the evidence based care that is cost efficient with good health care funding and improved systems (Gottlieb, 2004). This need to be available to all the diabetic sufferers and the purpose of any health care set up should be to accomplish recommended care level. Case study 4 The internal factors which are likely to be affecting the clients physical condition may include his level of unconsciousness, post traumatic stress disorder, elevated level of alcohol in blood, confused and aggressive. A blow to the forehead can also cause tremendous pain. The external factors that have contributed to this clients condition may include rash driving, drink and driving, disobedience of traffic signal, lack of personal safety measures. If the clients level of consciousness reduces 6hours after admission, the diagnosis would be a brain injury. The responsiveness of this patient can be recorded with the help of Glasgow coma scale rating (Raghupathi, 2004). The unconsciousness stage ends with opening eyes. It is difficult to actually state the duration of being unconscious in this case. Coma commonly describes a victim whose eyes remains closed continuously and failed to arouse to a restless condition. Nevertheless, another type of reduced conscious exists like coma stage is termed as vegetative state. IN this stage victims eyes are open and can temporarily track sounds or objects but in many cases, sufferers limbs are convulsive. In this case it can be said that the patient might have attained coma stage. The diagnostic tests would include computerized tomography scan that applies a sequence of x-rays to generate a comprehensive view of the brain (Vos and Diaz-Arrastia, 2014). CT scan can rapidly visualize fractures and reveal the presence of hemorrhage, hematomas, tissue swelling and contusions. Another suggested test would be magnetic resonance imaging which helps to generate a detailed image of brain, but this test is significant after the clients condition get stabilized. Neurologists are likely to check after a head injury. The neurologist deals with nerves and brain and consults with general physician for the injured patient. Neurosurgeon performs surgery on damaged nerves and brain (Smith, 2012). A neurosurgeon is required to stop brain bleeding. This is because the process requires surgical intervention. Case study 5 The goal of such end life palliative care is to offer relief in a morally suitable way to the client, the family members and health care personnel but frequently voice focuses whether such type of treatment is significant or whether treatment associates to euthanasia or health care professional assisted suicide. Another ethical issue that would need to be considered is the religious aspect of this old lady (Mahon, 2010). As follows Buddhism, it is the health care professionals responsibilities to understand and take decision depend upon her religious belief. It can also happen that the patient had given the permission for no pharmacological intervention but her family members or other concerned doctors understands the necessity of such pharmacological interventions. The enrolled nurse could seek advice from the duty officer, so that they can go through the available guideline and rules set by the organization in terms of medication free death. The enrolled nurse should go along with the respective guidelines approved by the state government (BROECKAERT and JANSSENS, 2002). As this case includes different legal and ethical issues the enrolled nurse should seek advice from the legal advisory committee of that particular state. Non-pharmacological approaches to pain relief may include art therapy, complementary therapy, biofield therapy, massage. Biofield therapies may include healing touch, Reiki that can improve acute pain. Massages potentially have a helpful effect on various symptoms associated with pain (Svendsen and Bjrk, 2014). Spinal cord stimulation can also be helpful. In this case an electrode is placed near the spinal cord and this uses safe and mild electrical signals to reflex nerves which cause the pain. Music therapy can increase the energy level and improve the mood. It may reduce pain by triggering the system to discharge endorphins. These are sad to be the natural body chemicals which decrease pain. References Borja, M., Samaranch, N., Parise, D., Elias, E. and Martn, A. (2010). Anesthesic management and transoesophageal ecocardiography control in percutaneus extraction of pacemaker and desfibrillation leads. Our experience from 2004 to 2009.European Journal of Anaesthesiology, 27, p.17. BROECKAERT, B. and JANSSENS, R. (2002). Palliative Care and Euthanasia.Ethical Perspectives, 9(2), pp.156-175. Brush, J. (2002). An interventional cardiologist: A cardiologist who intervenes.American Heart Journal, 143(6), pp.943-944. Clarke, A. (2011). Effectiveness of a community orientated diabetes education (CODE) programme for people with type 2 diabetes.European Diabetes Nursing, 8(3), pp.94-99a. Dean, S. and Abraham, W. (2010). Venous Thromboembolic Disease in Congestive Heart Failure.Congestive Heart Failure, 16(4), pp.164-169. Feng, W., Fan, G. and Mei, L. (2008).Diabetes obesity. Beijing: People's Medical Pub. House. Gottlieb, P. (2004).Type I diabetes. Philadelphia: Saunders. Hashimoto, K. (2006). Pharmacology of Arrhythmia.Journal of Arrhythmia, 22(3), p.131. Mahon, M. (2010).Palliative care and end of life care. Philadelphia: Saunders/Elsevier. Mantzoros, C. (2006).Obesity and diabetes. Totowa, N.J.: Humana Press. McDevitt, H. (2005). Characteristics of Autoimmunity in Type 1 Diabetes and Type 1.5 Overlap With Type 2 Diabetes.Diabetes, 54(Supplement 2), pp.S4-S10. Raghupathi, R. (2004). Cell Death Mechanisms Following Traumatic Brain Injury.Brain Pathology, 14(2), pp.215-222. Smith, K. (2012). Traumatic brain injury: CT scan does not predict outcome of mild traumatic brain injury.Nat Rev Neurol, 8(9), pp.474-474. Svendsen, E. and Bjrk, I. (2014). Experienced Nurses' Use of Non-Pharmacological Approaches Comprise More Than Relief From Pain.Journal of Pediatric Nursing. Vos, P. and Diaz-Arrastia, R. (2014).Traumatic Brain Injury. Hoboken: Wiley.
Thursday, November 28, 2019
Research Paper on World History Essay Example
Research Paper on World History Essay History of Wars Introduction The historical period following the World War II is considered to be quite controversial, and often it is criticised, but it is very important to realize the processes that took place in the world at that epoch to better understand the entity of the Cold War and its causes. It is obvious that international policy of two superpowers in the post-war period led to the Cold War, which divided the world into two hostile parts and kept the population of the whole planet under the threat of the World War III, though the latter possibility was rather hypothetical, such a situation, nonetheless, led to the global confrontation of two superpowers, of two political and socio-economic systems. The post-war era seems to be quite fresh in memory of many specialists and this is why erroneously it is considered to be quite easy to analyse but in actuality the situation is absolutely different and what is probably the most difficult and hidden from the public is the policy and real intention of the USSR headed by Joseph Stalin, a notorious figure in the world history who was perceived as a hero, a rescuer of the nation and, in contrast, as a monster that created a machine using millions of people for its own goals. It is why this research paper will be mainly focused on Stalinââ¬â¢s policy from the end of the World War II till the Korean War. It is particularly important to analyze the choices made by Stalin in his policy, his reasons and the alternatives he had. The post-war reality Speaking about Stalinââ¬â¢s policy after the end of the World War II, it is necessary to analyze the situation in the world in that epoch because it was not only shaped by Stalin and the USSR but also produced a significant impact on its policy and defined the further development of the international policy. We will write a custom essay sample on Research Paper on World History specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on World History specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on World History specifically for you FOR ONLY $16.38 $13.9/page Hire Writer At this respect, it should be pointed out that the end of the World War II led to the clash of interests of two superpowers in the world the USSR and the US. Before there was one common enemy, both countries struggled against but when the Nazi power in Germany has eliminated the winners set their rules of play. Soon it turned to be that only the US and the USSR could be so influential that their policy defined the situation in the whole world while European countries such as the UK or France, were to weakened by the war to remain as powerful as they used to be before. At first glance, there was nothing dangerous in such a situation neither for the US nor the USSR since they had won the war against Germany and after the end of the World War II, there was no apparent threat to them such as fascism. Unfortunately for both the US and the USSR, such a view on the situation in the world was erroneous, and reality was entirely different. In fact, on defeating Germany, the former alliances turned into enemies because of the Communist regime in the USSR, which would be more precisely to name the Stalinist system, was not less threat for the US and other capitalist countries of the world. On the other hand, the US was not less serious threat to the stability of Stalinââ¬â¢s regime in the USSR because the antagonism between the communist regime in the USSR and democratic countries have started long before the beginning of the World War II. In such a situation Stalin, as a leader of the USSR could logically apprehend the intervention of western countries in its affairs both domestic and foreign. Consequently, Stalinââ¬â¢s primary strategically important direction of development and Soviet policy was the prevention of the spread of influence of the US and its western alliances, which were threatening the national security of the USSR. In such a situation Europe, which was in ruin both socio-economic and political, had become an arena of the struggle of two superpowers and gradually such opposition was spread all over the world. Objectively speaking, the end of the World War two marked the start of new era when there was no third power in the world, such as fascist Germany used to be, and the opposition between the US and the USSR defined the policy of both countries and national and strategic interests of both countries were in strengthening its positions and weakening those of the opponent. At the same time it is necessary to realise that for Stalin, as a leader of the USSR that suffered from international intervention after the revolution in Russia of 1917, it was vitally necessary to create a kind of buffer that would make the threat of direct military invasion less unexpected and less probable along with the creation of an alternative to western way of development for the countries that were freed from fascist occupation and their future was still obscure. In fact these countries, primarily European ones, had become the first strategic point of the growing opposition between the USSR and the US for they were too weak to resist to either US or Soviet intervention or socio-economic and political influence and at the same time they also were the desired countries to control by the superpowers since they created the basis for further international expansion of both countries because there remained no real alternatives in the world for weak states but to choose either the US or the USSR as an alliance. In such a way the more unions the US or the USSR acquired, the more influential they would be in international policy and more secure their national interests were. Stalinââ¬â¢s post-World War II policy and its alternatives Naturally, the reality of the general situation in the world and international circumstances defined the strategic choices made by Stalin from the end of the World War II till the Korean War. Obviously, the choices made by Stalin as a leader of one of the two superpowers may be criticised or justified but what is really important from the historical and strategic point of view is to analyse what made him act in the way he did, what the reasons for his choices were, and whether there were possible alternatives or not. First of all, one of the primary strategic goals of Stalin after the end of the World War II was to maintain control in European countries, or at least within the countries neighboring on the USSR. Otherwise, European countries would go under the control of the US. In fact, the countries, which were freed by the USSR from Germany, did not become free. De facto they remained under the influence of the USSR though de jure they could choose any way of further development that they wanted. Actually, hypothetically they could choose either communism by joining the USSR as alliances or democracy, in such a case their alliance should be the US. Apparently, Stalin realized the importance of European countries for the growth of the power of the USSR, and he had to spread the influence of the country he ruled in over a possibly larger number of European countries. This is exactly what he had done within a few years after the end of the World War II. Notably, following the World War II Soviet army ââ¬Å"occupied much of the territory that had been formerly held by the Axis countriesâ⬠(Parker 1997:176). As a result, there were Soviet occupational zones in Germany and Austria. Moreover, Hungary and Poland were also under practical military occupation. However, the military force of the Soviet Union was not the only way Stalinââ¬â¢s regime influenced countries liberated from German occupation and control. The USSR also widely used socio-economic and political influence on the countries ruined by the war. As a result, the strategic goal to establish control in European countries was achieved for from 1946-1948 communist governments were imposed in Poland, Czechoslovakia, Hungary, Romania and Bulgaria that were amply supported by the communist government in Moscow. At the same time there were also home-grown dictatorships in Yugoslavia and Albania and naturally, they were quite friendly to the USSR, especially compared to the hostile US and other democratic countries. In such a way, Eastern and Central Europe turned to be under the Soviet control, and the Eastern borders of the USSR had been much safer than before due to the great buffer zone represented by its European alliances. Moreover, what was not less important is the fact that communism had started to spread dramatically as the dominant ideology in other European countries that was naturally a great success of the Soviet foreign policy. Obviously the choice made by Stalin in favour of establishing control in the countries liberated by the Red Army from fascists was strategically right from the point of view of increasing the role of the USSR in the international relations and its transformation into a superpower because the Stalinist regime acquired international alliances, even if some of them were not really willing to join such an alliance, and the success in Eastern and Central Europe had made the hopes of Soviet communists to spread Marxism-Leninism ideology throughout the world, nour ished since the Russian revolution in 1917, more realisable than ever before. Moreover, the USSR had eliminated the status of the ââ¬Ëoutcastââ¬â¢ is the only communist country in the world. Probably, one may argue whether it was necessary to spread the USSR control over European countries using all means. In fact, the most obvious alternative that could be suggested to Stalin in such a situation was the refusal from intervention in the national policy of European countries liberated by the Red Army and let the countries decide independently what the way of further development they prefer. Moreover, it is even possible to presuppose that the USSR could get communist alliances without military occupation or any other kind of interventions used by Stalin. At this respect, the example of Yugoslavia and Albania where the communist regimes were home-grown could be very persuasive evidence in favor of this argument. Finally, one may doubt whether the Soviet control was necessary at all and this would prevent the world from the Cold War. Unfortunately, these arguments are not very persuasive, and they were unrealizable in that situation, taking into consideration the ambitions of Stalin and the entity of his regime. First of all, it is evident that Stalin would hardly choose any other way of actions because he simply gets used to totalitarian methods and consequently he would instead choose force and socio-economic and political pressure to become alliances of the USSR rather than diplomatic negotiations with the countries liberated by the Red Army. Furthermore, the idea that the USSR should not intervene in the policy of liberated European countries is rather utopian because, as it has been mentioned above, international alliances in Europe were vitally important for the USSR and stability of Stalinââ¬â¢s regime. Obviously, Stalin remembered well foreign intervention in communist Russia after the revolution of 1917. He could not admit that American or western European countries, which were extremely terrified by the threat of communism, would lose an opportunity to defeat communism on defeating fascism. Consequently, it was quite a natural reaction of the USSR on the potential threat from former alliances in the World War II. Also one should not forget about the ambitions of communists to establish new order throughout the world, and in such a situation the spread of communism in Europe could be interpreted as the first step to the world hegemony of communism. Anyway, on refusing from Soviet expansion, Stalin would risk remaining alone and his country, recovering from the consequences of the war, could face the US as a powerful opponent and the only country possessing the nuclear weapon that could eventually defeat communism in this country.As a result, the strategic goal of Stalin was to establish control and neutralize potentially dangerous states, such as Germany for instance, to maintain personal power and increase the role of the USSR. In such a context, on eventually forming the communist block in Europe in 1948, Stalin could feel safe on western borders, especially when in 1949 the nuclear weapon appeared in the USSR. Nonetheless, there was Asian region which was also quite perspective for the spread of communism and, on the other hand, was potentially dangerous on the condition that democratic forces led by the US establish control in the whole continent. At this respect, he could not fail to support the Communist revolution in China in 1949, which also contributed to the spread of communism in the world and made the position of the USSR stronger and the ruling regime could feel safer since new alliances in the world opposition to democratic countries had appeared. The recognition of communist China by the USSR was probably the last sign which indicated at the fact that ââ¬Å"the relations between the Soviet Union and its former World War II western allies soon broke down, and gave way to a prolonged period of tension and distrust between East and West known as the Cold Warâ⬠(Parker 1997:369). At this respect, the Korean War was the most visible symbol that the world is divided into two hostile parts. In the case of Korea, the support of the USSR was even more significant than in the case of China and even though one may argue that the Korean War deteriorated the position of the USSR since it provided the possibility to enlarge American military presence in the region its neutrality could hardly have different results. Finally, Stalin could not simply refuse to support communism movement when it was amply supported by China. Otherwise, the USSR would risk losing leadership in the communist movement, at least in Asia. The latter was a potential threat to the USSR as a superpower because its positions, being weakened in Asia, could be weakened in other regions of the world and in addition to opposition to democratic countries the competition with Asian communist states would be added. Conclusion Thus, in conclusion, it is possible to say that the choices made by Stalin were right in the light of the strategic goals he wanted to achieve. Unfortunately, the possible alternatives such as neutrality about China, for instance, were unacceptable for the USSR and the reason is not the abnormal desire of power by Stalin but just a natural instinct and desire to survive. On refusing, from recognition of China, Stalin as a leader of the USSR, would not only acquire a new enemy on its Eastern borders but also split the communist movement in the world which should be as stable as the democratic movement, otherwise communist regimes would not have any chance to win hegemony in the world. Consequently, the USSR had to spread its control over European countries and support amply communist movement in Asia to survive, become more powerful and influential. Otherwise, there would be neither the Cold War nor probably the USSR as a communist state.
Sunday, November 24, 2019
Operations Management and Information Systems The WritePass Journal
Operations Management and Information Systems Introduction: Operations Management and Information Systems Introduction:Advantages and Disadvantages of Open-Source Software:Advantages and Disadvantages of Packaged Software:Analysis:Customer Relationship Management Software:Conclusion:ReferencesRelated Introduction: Operations management in the contemporary business environment requires the application of various strategies which enhance reliability, efficiency, and effectiveness in the process of getting goods to the final consumer. An important aspect of operations management includes supply chain management which suggests that it is essential for a firm to be aware of how it will deliver goods to the final consumer and through which channel or mediums. The contemporary business environment requires the use of technology to support operations management and to enable effective communication with various parties in the production and supply chain process (Bonaccorsi Rossi, 2003). Accordingly, this report focuses upon a boutique business by the name of Heelz and is based in England. The business has gradually grown over the years and now amounts to seven stores out of which two are located in Spain. Thus, the business is looking to internationally expand and gain market share in the European market. Due to the recent expansion, the owner of the business, Sally has purchased a warehouse in South England. Sally wants to launch an e-commerce arm to her existing business but is not interested in incurring excessive additional expenditure. As Sallyââ¬â¢s boutique, Heelz and the three new shops she has bought from Zapatos have completely different technological systems; she needs to integrate the two new parts of the business and must also addââ¬Å"b2câ⬠e-commerce functionality within her business. Sallyââ¬â¢s requirements include full integration of these information systems with the retail stores and not only relying upon return/exchange or purchase o f goods via courier. Sally requires advice on whether the use of open source software is appropriate for her business as she feels that the use of packaged software would be a highly expensive option. This report will focus upon the use of open source software and compare it to the use of packaged software. The report will begin with a general analysis of the advantages and disadvantages of using open-source software. The report will then continue with a comparative analysis of using packaged software and apply it to Sallyââ¬â¢s situation in order to determine whether the use of open-source software is appropriate for the business. The report will then continue to explain the Strategic Systems Information Planning Process and conclude with a summary of the main points made in the report. Advantages and Disadvantages of Open-Source Software: The use of open-source software is a relatively new concept which has become increasingly popular over the years. One of the biggest reasons for this popularity is because the use of open ââ¬âsource software is completely free. However, as the software is developed by a non-profit community, it also suffers from some disadvantages. The first advantage of open-source software is free to use and it is also free to distribute to various consumers (Lerner Tirole, 2002). Moreover, it is also easy to modify open-source software. The use of open-source software involves very low costs which amount to only a fraction of the costs associated with using other similar packaged software (Dahlander Magnusson, 2008). Open-source software is accessed by a large community of people thus bugs are fixed instantly and users do not have to wait for the next release of the software to fix problems. Thus, the use of open source software enables the use of a secure and stable code. The use of open-source software is not dependent upon any particular company or person and the use of the software can continue whether the company or the person exists or not. Open source software uses a format which is easily accessible for everyone and does not have problems of being incompatible with certain formats. Moreover, there is no need for the use of anti-piracy measures and complex licensing models like those used in packaged software (Weber, 2004). However, there are various disadvantages of using open-source software which include not being straightforward or easy to use. Thus, such software cannot be learnt in a day and require extensive training or the hiring of a professional before they can be properly used. All functions are not easily used on open-source software and there may be some problems in integrating proprietary software with open-source software. Hardware functions may have a problem in being compatible with open-source platforms which makes it vital to use third-party drivers (Lakhani Von-Hippel, 2003). Hence, it is highly advisable that adopting open-source platforms should not be a choice based upon the low-cost involved. Thus, firms should appropriately analyze and understand the requirements of open-source platforms before they decide to implement and use them in their business (Crowston,à Howison, , Annabi, 2006). Advantages and Disadvantages of Packaged Software: Packaged software include IT solutions which are bought from companies offering a whole solution to IT applications with various functions. Such software includes customer relationship management software, enterprise management software, and other solutions which help companies organize their customer records and operations and provide an efficient flow of information from one party to another. Using packaged software solutions enables a firm to use smaller programs in which applications are all together. As packaged software solutions are offered at an expensive price, the software packages are also easy to use. Moreover, they also offer a number of functions integrated into one package and thus means it is easier for companies to connect all of their outlets or stores with one software solution (Chen Popovich, 2003). However, there are also certain disadvantages associated with the use of packaged software which include the fact that once a bug or a defect is discovered in packaged software, it may take substantial time to fix this problem or it may only be corrected when a new version of the software is developed. Moreover, purchasing a packaged software solution may be highly expensive for a firm and may require ample effort in integration with all the IT systems of the firm. Moreover, packaged solutions have limited functions and are thus focused upon certain processes rather than providing unlimited functions which may be available in other open-source software packages. Hence, while packaged solutions do offer substantial advantages to the consumer, they also pose a certain number of disadvantages as well. Accordingly, it is important for a firm to analyze whether it is appropriate for it to use a packaged solution or whether it is appropriate for it to use another IT solution according to i ts specific requirements (Reinartz, Krafft, Hoyer, 2003). Analysis: Sallyââ¬â¢s boutique, Heelz, has expanded to a large extent and is now internationally dispersed in Europe with three outlets. Moreover, as Sally has added a warehouse in South England to her business, there is a need for her to be able to integrate all of her retail outlets, warehouse, and her customers via one system. While Sally does not wish to incur immense overhead costs, she is more interested in using open-source software packages to integrate her e-commerce system. However, as mentioned above, while using open-source software platforms may be low-cost and economical for some firms, it is vital to not only consider the low-cost aspect of using open-source software but a firm should consider its particular circumstances (Xu et al, 2002). In Sallyââ¬â¢s case, using open source software would provide her with an economical solution, a variety of functions, and the ability to make the software compatible with different systems. However, the problems posed with the use of open-source software are that it is less reliable, may not be efficient, and may also be highly confusing to use. It may also be problematic to use open-source software while attempting to integrate it with various hardware systems. As Sally has to integrate various parts of her business with her ââ¬Å"b2câ⬠e-commerce solution, she requires a reliable network which would also be customized to suit her needs and appropriately attend to the requirements of the Heelz brand name. Thus, while she does not want to incur excessive cost, using open-source technology may not be appropriate to suit the reliability and efficiency needs of her business. Moreover, she is likely to incur excessive costs by using open-source technology as she would probably have to train workers to use the software thatà she opts to use and it would be difficult to integrate the software on all the hardware systems in her various stores (Parvatiyar Sheth, 2001). Accordingly, as Sallyââ¬â¢s operations are dispersed across borders and she needs to integrate the stores, warehouse, and her customers with one another, she needs a reliable and efficient solution which will be easy for her customers to use, easy for her workers to use, and will also best project the Heelz brand name. Hence, it is most appropriate for Sally to use a packaged software solution for her business rather than using an open-source platform (Wilson, Daniel, McDonald, 2002). The next section of this report will explain how Sally can go about integrating various parts of her operations including her warehouse, stores, and customers with one packaged software solution. Customer Relationship Management Software: As Sally wants to set up a ââ¬Å"b2câ⬠e-commerce system and integrate its warehouse and stores through one IT solution, it may be most beneficial for the company to use customer relationship management software. Such software can provide the company with a number of functions which include placing orders and making payments via credit card and other means, communicating with customers, making new offers, and ordering new stock when there is insufficient stock available. Thus, the company will remain in touch with customer demands, be able to forecast future customer preferences, communicate with customers and receive feedback regarding previous stock, and inform customers of new forthcoming stock. Moreover, using such software can make it easier for the company to anticipate future demand trends, keep accurate customer records, and design effective marketing campaigns based upon customer preferences and feedback. It will also enable the company to appropriately manage its supp ly chain and order stock that is needed instead of piling up unwanted stock (Ryals Knox, 2001). In order to integrate CRM software upon all of its systems, the company must ensure that all of its systems are compatible with the software selected and then must install the software upon all of its systems including the companyââ¬â¢s warehouse, retail stores including the newly purchased ones from Zapatos, and with its customers. As the software may be relatively easy to use, the company must simply make all of its employees familiar with the use of these systems through one to two training sessions and can then use the systems to their advantage (Mithas, Krishnan, Fornell, 2005). Using a packaged software solution can enable the company to make maximum use of the functions it offers and integrate the software effectively within all of its dispersed operational outlets. Moreover, the company can opt for an economical packaged solution and as it may be a one-time investment, it may not incur the company excessive overhead costs. However, considering the fact that reliability and efficiency are very important for the company because of its growing size and needs, the company should not opt for an open-source IT solution (Mendoza et al, 2007). Conclusion: Thus, according to the specific requirements of Heelz boutique and its growing size, this report concludes that it is most appropriate for the company to opt for packaged solutions in order to integrate its various operational outlets and its customers. The company cannot opt for open-source technological platforms because of their complex nature and because the companyââ¬â¢s needs are likely to change often in the coming years. Moreover, the company requires a highly reliable and stable solution which can help the company grow its operations and effectively communicate with its customers (Jayachandran et al, 2005). Accordingly, this report recommends that the company opt for a packaged customer relationship management solution to meet its need for ââ¬Å"b2câ⬠e-commerce with its customers. The company can optimize its use of a customer relationship management software by choosing a low-cost package which is compatible with the hardware installed on the systems of all its stores and its warehouse. Accordingly, the company will be able to efficiently and effectively communicate with its customers, enable them to place orders and track their shipments, provide feedback and complaints, and be informed of new products amongst many other things. Moreover, the company can keep accurate and up-to-date records regarding customer preferences and future demand forecasts (Jayachandran et al, 2005). References Bonaccorsi, A., Rossi, C. (2003). ââ¬Å"Why open source software can succeed.â⬠Research Policy. Vol. 32(7) pp. 1243-1258. Chen, I. J., Popovich, K. (2003). ââ¬Å"Understanding customer relationship management (CRM): People, process and technology.â⬠Business Process Management Journal. Vol.à 9(5) pp. 672-688. Crowston, K., Howison, J., Annabi, H. (2006). ââ¬Å"Information systems success in free and open source software development: Theory and measures.â⬠Software Process: Improvement and Practice. Vol.11 (2) pp.123-148. Dahlander, L., Magnusson, M. (2008). ââ¬Å"How do firms make use of open source communities?.â⬠Long Range Planning. Vol.41 (6) pp.629-649. Lakhani, K. R., Von Hippel, E. (2003). ââ¬Å"How open source software works:ââ¬Å"freeâ⬠user-to-user assistance.â⬠Research Policy. Vol. 32(6) pp.923-943. Lerner, J., Tirole, J. (2002). ââ¬Å"Some simple economics of open source.â⬠The Journal of Industrial Economics. Vol.50 (2) pp.197-234. Parvatiyar, A., Sheth, J. N. (2001). ââ¬Å"Customer relationship management: emerging practice, process, and discipline.â⬠Journal of Economic and Social Research3 (2) pp.1-34. Reinartz, W., Krafft, M., Hoyer, W. D. (2004). ââ¬Å"The customer relationship management process: its measurement and impact on performance.â⬠Journal of Marketing Research. pp. 293-305. Ryals, L., Knox, S. (2001). ââ¬Å"Cross-functional issues in the implementation of relationship marketing through customer relationship management.â⬠European Management Journal. Vol.19 (5) pp. 534-542. Weber, S. (2004).The success of open sourceà 368. Cambridge, MA: Harvard University Press. Wilson, H., Daniel, E., McDonald, M. (2002). ââ¬Å"Factors for success in customer relationship management (CRM) systems.â⬠Journal of Marketing Management. Vol.18(1-2) pp.193-219. Xu, Y., Yen, D. C., Lin, B., Chou, D. C. (2002). ââ¬Å"Adopting customer relationship management technology.â⬠Industrial Management Data Systems. Vol.102 (8) pp. 442-452. Mithas, S., Krishnan, M. S., Fornell, C. (2005). ââ¬Å"Why do customer relationship management applications affect customer satisfaction?.â⬠Journal of Marketing. pp. 201-209. Mendoza, L. E., Marius, A., Pà ©rez, M., Grimn, A. C. (2007). ââ¬Å"Critical success factors for a customer relationship management strategy.â⬠Information and Software Technology. Vol.à 49(8), pp.913-945. Jayachandran, S., Sharma, S., Kaufman, P., Raman, P. (2005). ââ¬Å"The role of relational information processes and technology use in customer relationship management.â⬠à Journal of Marketing. pp. 177-192.
Thursday, November 21, 2019
Death Penalty in the united States Essay Example | Topics and Well Written Essays - 1500 words
Death Penalty in the united States - Essay Example Capital punishment is essential in the legal system because punishment should be proportioned to the evil of the offense. Retribution becomes a moral obligation. The offender is to be killed by the state only because he brings death upon himself; but this dead man with a beating heart is to be treated decently right up to the point of gentle termination because he also remains a person, a rational agent of free will. Murderers had previously agreed to submit to the rule of civil authority and partake of its privileges and its responsibilities by engaging with society. Those who violate the laws have broken a trust with the citizenry, which, by exacting a penalty, seeks compensation for an act considered an affront to the purpose for which submission to civil authority was commenced (Bigel 46). The very high ratio of condemned prisoners to executions in many states-200 to 1 rather than the 40 to 1 in many northern jurisdictions- has meant that there is no longer a clear and proximate relationship between death sentences and executions. More than seven out of ten respondents regard the removal of the threat that "the killer might kill again" as an important benefit of the death penalty, but 68 percent regret that the current system results in "mistaken executions." More than six of ten respondents are concerned about the jurisdictional differences in death sentences and executions, but six of ten also think the system provides "closure" (Colson 27). This set of profoundly mixed feelings about the death penalty suggests that public responses to death penalty surveys might vary importantly by the context and the wording of questions. By contrast, the abolitionists see the impact of executions as a statement of pervasive importance about the relationship between the government and the individual. Abolitionists in the United States view capital punishment as a fundamental political issue; proponents usually assert that the question is neither fundamental nor political. From a Biblical view, Charles W. Colson, author of the essay The Death Penalty is Morally Just, notes that to be punished "is to be treated with dignity as human beings created in the Image of God" (Colson 62). The death penalty, as a punishment for murder, reaffirms a criminal's humanity by taking on responsibility for their actions. It is contrary to the idea that execution degrades a convict sentenced to death. According to van den Haag (1994), "[P]hilosophers, such as Immanuel Kant and G.F.W. Hegel have insisted that, when deserved, execution, far from degrading the executed convict, affirms his humanity by affirming his rationality and his responsibility for his actions"( 257). In spite of benefits and advantages of death penalty, there is a social pressure against this punishment. Still, the death penalty had become an exceptional punishment in all Western democracies by the start of the twentieth century, reserved for only the most serious of offenses, rarely imposed, and regarded as particularly problematic. In all the developed nations, other methods of punishment had replaced the executioner as the principal punishment for serious offenses. Executions remained a
Wednesday, November 20, 2019
Convergence between GAAP and IFRS Research Paper
Convergence between GAAP and IFRS - Research Paper Example In 2008, FASB reorganized the many accounting principles into only 90 topics. In the same year, the Securities and exchange commission granted a roadmap that would eventually change the US use of the GAAP as accounting rules and adopt the most widely used IFRS rules, by the year 2011 (Bradshaw, 2010). The full adoption of the IFRs was projected to be accomplished by 2014. On the other hand, the history of the IFRS can be traced to 1966 when a proposal was issued to establish a study group consisting of various accounting bodies from England, USA, Canada, and Wales, which would study the possibility of establishing accounting standards that could be universally applied to guide the accounting functions of organizations the world over. In 1967, the Accountants International Study Group, tasked with the responsibility of creating the appetite for change in accounting standards, was created. The body published articles every few months on the need for change until 1973, when Accounting S tandards Committee was formulated to develop accounting standards for international use (Ball, 2006). This was followed by the establishment of the Standing Interpretations Committee to resolve the contentious issues that were arising from the standards crafted by the Accounting Standards Committee. ... By the year 2003, the International Financial Reporting Standards were first published and adopted. In 2005, the European Union adopted the standards and later all the companies in the UK were supposed to present their financial statements using these standards for their financial years commencing January 2005 (Bradshaw, 2010). The current status of the GAAP and IFRS depicts some differences in some of the accounting principles. The differences in their statuses are in terms of the impacts of the accounting standards on the financial statements provided by organizations (Wiley, 2007). Consolidation is the first of this impact where IFRS applies control model while the GAAP prefers the risk and rewards model (Bradshaw, 2010). In the preparation of the statement of income, the IFRS requires that extraordinary items are not segregated while the same are shown below the net income under the GAAP standards. Inventory is another difference currently portrayed by the preparation of the fina ncial statements under the two standards. Under the IFRS, the use of the historical method of managing stock LIFO, where the last item to be bought in the inventory list becomes the first to be sold, is prohibited. Under the GAAP system, however, organizations have a choice between the use of that historical method and the FIFO inventory management system where the first item in the inventory list becomes the first to be sold by a business entity (Ball, 2006). Under the IFRS system, the earnings-per-share calculations do not call for the averaging of the individual interim period, while under the GAAP the computation takes the averages of the individual interim period incremental shares (Bradshaw, 2010). Finally, under the IFRS
Monday, November 18, 2019
The Adventures of Huckleberry Finn Culture Study Coursework
The Adventures of Huckleberry Finn Culture Study - Coursework Example It is still regularly in the news bulletins as different schools and their systems all over the United States have either banned it or restored it in their teaching spaces. The Adventures of Huckleberry Finn has for a long time been perceived as Mark Twainââ¬â¢s masterwork and a classic American literature and was the first critical American work that departed from European literary models. The book utilized borderline humor, vernacular speech as well as an uneducated young narrator in the portrayal of life in America. Even though the novel was initially plainly condemned as being inappropriate for the well-mannered readers, it ultimately found an outstanding place in the canon of American literature. The book is recognized for its intriguing description of people and places that are located along the Mississippi River. The Book is set in the Southern antebellum society which had stopped existing almost twenty years prior to the publication of the work and is often a sarcastic acc ount of ingrained attitudes especially racism. The book had been criticized when it was released as it contained coarse language and its contentiousness increased in the twentieth century because of its apparent use of racial typecasts as well as its frequent usage of racial slur regardless of the tenor of the book being considered anti-racist. Continually popular with the readers, the book has also remained a focus of study by numerous literary critics since it was published. The book dwells on ideas of associated with race and identity which are obvious complexities that exist in regard to Jimââ¬â¢s character (Stecopoulos and Uebel 366). Even though it can be concluded that Jim is good at heart, ethical and unintelligent, the novel has continued to be perceived as racist based on the use of the word ââ¬Å"niggerâ⬠.
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