Solutions Cost Accounting Chapter Essay Example

Solutions Cost Accounting Chapter Paper Demand, ordering costs, carrying costs, and the purchase-order lead time are certain. Purchasing cost per unit is unaffected by the quantity ordered. No cookouts occur. Costs of quality and shrinkage costs are considered only to the extent that these costs affect ordering costs or carrying costs. 20-4 Costs included in the camping costs of inventory are incremental costs for such items as insurance, rent, obsolescence, spoilage, and breakage plus the opportunity cost of capital (or required return on investment). 0-5 Examples of opportunity costs relevant to the EX. decision model but typically not recorded in accounting systems are the following: 1. The return forgone by investing capital in inventory; 2. Lost contribution margin on existing sales when a Stockpot occurs; ND 3. Lost contribution margin on potential future sales that will not be made to disgruntled customers. 20-6 The steps in computing the costs of a prediction error when using the EX. decision model are: Step 1: Com pute the monetary outcome from the best action that could be taken, given the actual amount Of the cost input. Step 2: Compute the monetary outcome from the best action based on the incorrect amount Of the predicted cost input. Step 3: Compute the difference between the monetary outcomes from Steps 1 and 2. 20-1 20-7 Goal congruence issues arise when there is an inconsistency between the EX. decision model and the model used for evaluating the performance of the person implementing the model. For example, if opportunity costs are ignored in performance evaluation, the manager may be induced to purchase in a quantity larger than the EX. model indicates is optimal, 20-8 just-in-time 01 T) purchasing is the purchase to materials (or goods) so that they are delivered just as needed for production (or sales), Benefits include lower inventory holdings (reduced warehouse space required and less money tied up in inventory) and less risk of inventory obsolescence and spoilage 20-9 Factors causing reductions in the cost o place purchase orders of materials are: 0 Companies are establishing long- run purchasing agreements that define price and quality terms over an extended period. D Companies are using electronic links, such as the Internet, to place purchase orders. D Companies are increasing the use Of purchase-order cards. 20-10 Disagree. Choosing the supplier Who Offers the lowest price Will not necessarily result in the lowest total purchase cost to the buyer. This is because the price or purchase cost Of the goods is only one-?and perhaps, most Obvious element of cost associated with purchasing and managing inventories. We will write a custom essay sample on Solutions Cost Accounting Chapter specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Solutions Cost Accounting Chapter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Solutions Cost Accounting Chapter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Other elevate cost items are ordering costs, carrying costs, Stockpot costs, quality costs, and shrinkage costs. A low-cost supplier may well impose conditions on the buyer-?such as poor quality, or frequent cookouts, or excessively high inventories-?that result in high total costs of purchase, Buyers must examine all the elements of costs relevant to inventory management, not just the purchase price. 20-11 Supply-chain analysis describes the flow of goods, services, and information from the initial sources of materials and services to the delivery of products to consumers, regardless of whether those activities occur in the name company or in other companies. Sharing of information across companies enables a reduction in inventory levels at all stages, fewer cookouts at the retail level, reduced manufacture of product not subsequently demanded by retailers, and a reduction in expedited manufacturing orders, 20-12 Just-in-time (JUJU production is a -?demand-pull manufacturing system that has the following features: TTL Organize production in manufacturing cells, Hire and retain workers who are multi-skilled, C Aggressively pursue total quality management (TTS) to eliminate defects, I] Place emphasis on reducing both setup time and manufacturing cycle time, and Carefully select suppliers who are capable of delivering quality materials in a timely manner _ 20-13 Traditional normal and standard costing systems use sequential tracking, in which journal entries are recorded in the same order as actual purchases and progress in production, typically at four different trigger points in the process. Backslash costing omits recording some of the journal entries relating to the cycle from purchase of direct materials to sale of finished goods, i. E. , it has fewer trigger points at which journal entries are made. When journal entries for one or more stages in the cycle are omitted, 20-2 the journal entries for a subsequent stage use normal or standard costs to work backward to -?flush outlet the costs in the cycle for which journal entries were not made. 20-14 Versions of backslash costing differ in the number and placement to trigger points at which journal entries are made in the accounting system: Number of Journal Entry Trigger points 3 Version I Location in Cycle Where Journal Entries Made Stage A. Purchase of direct materials and incurring of conversion costs Stage C. Completion of good finished units of product Stage D. Sale of finished goods Stage A Purchase of direct materials and incurring of conversion costs Stage D. Sale of finished goods Stage C Completion of good finished units of product Stage D. Sale of finished goods Version 2 Version 3 20-15 Traditional accounting systems cost individual products, and separate product costs from selling, general, and administrative costs, Lean accounting costs the entire value stream instead of individual products. Rework costs, unused capacity costs, and common costs that cannot be reasonably assigned to value streams are excluded from value stream costs. In addition, many lean counting systems expense material costs the period they are purchased, rather than storing them on the balance sheet until the products using the material are sold. 20-16 (20 min,) Economic order quantity for retailer. L. D = 10,000 jerseys per year, P = $200, C = $7 per jersey per year EX. C 2 DIP C C 2 0 10 ,OHO O $200 = 75593 756 jerseys 7 Number Of orders per year = D 10,000 13. 221] 14 orders EX. 756 Demand each working day Purchase lead time Reorder point D 10,000 27. 40 jerseys per day Number of working days 365 = 7 days = 27. 4007 = 191. 80 0 192 jerseys 20-3 20-17 (20 min,) Economic order quantity, effect of parameter changes continuation of 20-16). 1. D = 10,000 jerseys per year, P = $30, C = $7 per jersey per year EX. Ill 2 DIP C 10 ,OHO $30 292. 7 jerseys [1 293 jerseys 7 The sizable reduction in ordering cost (from 5200 to $30 per purchase order) has reduced the EX. from 756 to 293. 2. The AT proposal has both upsides and downsides. The upside is p otentially higher sales. FEB. customers may purchase more online than it they have to physically visit a store. FEB. would also have lower administrative costs and lower inventory holding costs with the proposal. The downside is that AT could capture Fibs customers. Repeat customers to the AT be site need not be classified as BP customers. Would have to establish enforceable rules to make sure it captures ongoing revenues from customers it directs to the AP web site. There is insufficient information to determine Whether FEB. should accept TATS proposal. Much depends on whether FEB. views AT as a credible, -?honest partner. 20-18 (15 min. ) EX. for a retailer. 1. D 26,awards per year, P $165, C- $9 = $1. 80 per yard per year EX. O 2 0 26, 400 C SASS 2 DIP 0 2, 200 yards C D 26, 400 C 0 12 orders per year EX. 2, 200 Number of orders per year: Demand each working day = 105. 60 yards per day = 528 yards per week (105. 0 x 5 = Error! 26, 400 = 250 days per week) Purchasing lead time = 2 weeks Reorder point = 528 yards per week [1 2 weeks = 1 ,056 yards 20-13 (20 min. ) EX. for manufacturer. 1. Relevant carrying costs per part per year: Required annual return on investment 15% [l $60 Relevant insurance, materials handling, breakage, etc. Sots per year Relevant carrying costs per part per year $96$15 With D 18,000 parts per year; P $150: C $15 per part per year, EX. for manufacturer is: EDP 2 18,000 EX.= C 600 units C $15 2. Relevant annual = [ID [l Q [l ordering costs [l D 18 ,OHO C] ISIS D = 600 $4,500 where Q = 600 units, the EX.. 3. At the EX., total relevant ordering costs and total relevant carrying costs will be exactly equal Therefore, total relevant carrying costs at the EX. = $4,500 (from requirement 2). We can also confirm this with a direct calculation: Q C Relevant annual carrying costs [12 [I 600 ASS where Q = 600 units, the EX. 4 Purchase order lead time is half a month. Monthly demand is 18,000 units * 12 months = 1,500 units per month. Demand in half a month is Error! ; 1,500 units or 750 units. Alkaline should reorder when the inventory Of rotor blades falls to 750 units. 25 0-20 (20 min. ) Sensitivity Of EX. to changes in relevant ordering and carrying costs. 1. A straightforward approach to the requirement is to construct the following table for EX. at relevant carrying and ordering costs. Annual demand is 10,000 units. The formula for the EX. model is: EDP DIP ICQ EX. = and for Relevant Total Costs (ROTC) C C Q 2 where D demand in units per year P relevant ordering costs per purchase order C = relevant carrying costs of one unit in stock for the time period used for D (one year in this problem. Relevant ordering costs per Purchase order (P) $400 $100 EX. = 2 010, 000 0 $400 0,000 C $400 895 C D 895, ROTC-D $8, 944 $10 8952 Relevant Carrying Costs per Jinni per Year (C) $10 $20 $40 EX. = EX. 2 fill, oho 5200 10,000 $200 $47 $20 447, ROTC= 58, 944 520447 2 2 fill, oho o $100 10,000 c $100 224 0 $40 0 224, ROTC= o o $8, 944 $40 2242 2. For a given demand level, as relevant carrying costs increase and relevant ordering costs decrease, EX. becomes smaller. The change in EX. results in relevant total costs (ROTC) being the same across all three cases. That is, the EX. Offsets the effect on total costs Of the increase in carrying costs and the decrease in ordering costs. 3. If Alpha estimates C = SIS per unit per year and P = $400 per order, then from requirement 1, EX. 224 units and Relevant Total Cost (ROTC) $8,944 For EX. = 224 units, C = $20 per unit per year and P = $200 per order, DIP ICQ Relevant total costs (ROTC) -Q 2 10, OHO O $200 2240 $20 224 2 $8,929 $2,240 = $11,169 The prediction error equals SSI,169 $8,944 = SO,225 which is ($2,225 ; $8,944) of the relevant total cost had there been no prediction error. The error in prediction results is a significantly higher cost but is still limited, given that the estimate to the carrying cost was halt the actual amount and the estimate to the ordering cost was twice the actual amount. The square root function dampens the effect of the errors. 20-6 20-21 (15 min. ) Inventory management and the balanced scorecard. I _ The incremental increase in operating profits from employee cross-training (ignoring the cost of the training) is: Increased revenue from higher customer satisfaction ($5, COO,OHO x 2% x 5) $500,000 Reduced inventory-related costs 100,000 Incremental increase in operating profits (ignoring training costs) 5600. 000 2. At a cost Of $600,000, DOCS will be indifferent between current expenditures and increasing employee cross-training by 5%. Consequently, the most DOCS would be Willing to pay for this cross-training is the $600,000 benefit received. 3. Besides increasing short-term operating profits, additional employee cross-training can improve employee satisfaction because their jobs can have more variety, potentially leading to unanticipated productivity improvements and lower employee turnover. Multi. Skilled employees can also understand the production process better and can suggest potential improvements.

Vectors essays

Vectors essays "All that crap they have in the Saturday Evening Post and all, showing guys on street corners looking sore as hell because their dates are late - that's bunk. If a girl looks swell when she meets you, who gives a "Boy, when you're dead they really fix you up. I hope to hell when I do die somebody has sense enough to just dump me in the river or something. Anything except sticking me a goddamn cemetary. People coming and putting a bunch of flowers on your stomach on Sunday, and all that crap. Who want flowers when you're dead? Nobody." "It said if you had any sores in your mouth that didn't heal pretty quickly, it was a sign that you probably had cancer. I'd had this sore on the inside of my lip for about two weeks. So I figured I was getting cancer. That magazine was some little cheerer upper." "All that crap they have in the Saturday Evening Post and all, showing guys on street corners looking sore as hell because their dates are late - that's bunk. If a girl looks swell when she meets you, who gives a "Boy, when you're dead they really fix you up. I hope to hell when I do die somebody has sense enough to just dump me in the river or something. Anything except sticking me a goddamn cemetary. People coming and putting a bunch of flowers on your stomach on Sunday, and all that crap. Who want flowers when you're dead? Nobody." "It said if you had any sores in your mouth that didn't heal pretty quickly, it was a sign that you probably had cancer. I'd had this sore on the inside of my lip for about two weeks. So I figured I was getting cancer. That magazine was some little cheerer upper." ...

Change Very Fast and Covering All Aspects of the Modern Society

How Do Change Very Fast and Covering All Aspects of the Modern Society? The ICT industry is evolving every day, and from some time, there have been different changes in the system which are evident. The technology change is very fast and covering all aspects of the modern society. The concept of ICT comes up with many elements that are normally very interdependent by nature, and there is some disruption as well where one can get impacted by many other factors as well. From last many years, many experts, as well as policymakers, are always expressing a lot of concern about saving the system from some cyber attacks. Here many experts are expected to raise the overall frequency, and it is also severe in actions in coming future as well (Van den Berg et al., 2014). The overall act is about saving the ICT systems, and the overall content has become popular and called for cyber security. A broad concept can be very helpful however it tends to defy the exact definition completely. It sometimes inappropriately gets thoroughly conflated with various other theorie s and concepts like sharing information or privacy or surveillance. But, the overall concept of cyber security can be a crucial technique which protects the privacy level and also saves many unauthorized issues and monitoring along with sharing of information. It can be based on gathering many crucial tools which impact the concept. When the management is at risk related to information system is also considered as basic to being an effective tool for cyber security. The overall risks are also related to any attack that depends on three important factors. These three factors are threats which can be a case of attack or vulnerabilities which are related to the weakness of the victim and lastly impacts which discuss the overall impacts of the attack. Many kinds of cyber attacks have restricted kind of impacts however a successful one cover some vital elements of critical infrastructure where many lead by privately owned business (Van den Berg et al., 2014). It can also lead to many imp ortant impacts on the national level security as well as the economy and the basic livelihood of people of the country. Saving the critical kind of infrastructure functions have emerged as a major issue. This happens primarily due, so many money goes through a different set of the network each day, and it also involves a broad range of functions, based on e-commerce, travel, communication in general and hospitality. Distribution of electricity, water based distribution and many another kind of utility services are dependent on ICT-related infrastructure. The defense sectors also depend on electronic systems (Lam, 2016). There are many critical systems or infrastructure is mainly owned as well as functioned by the private sector. However, the important question here is that the private sector is only responsible for it and this can only mean that government has a much lesser kind of role and these are few of the crucial issues in cyber security that countries are dealing with. At a company level, the concept is merely based on technology problems, but it is also a management based problem. This is further grounded at management of risk which asks for a clearer understanding of people, process, network as well many ICT based security features (Lam, 2016). It is also normal that many organizations are actively involved in saving the infrastructure of ICT. This leads to including many privately owned operators for different pieces of the infrastructure. These types of efforts also require and it is important to be completely coordinated with integrated kind of entity, and it also serves as a united structure which is responsible for cyber security. A different set of roles, as well as responsibilities of every party, require to be defined in clear words and also the government requires to setup right kind of policy as well as legal structures. Countries like the US have further advocated for a market-based as well as voluntary kind of approach towards the industry and concept of cyber security becomes the part of National Strategy to save the Cyberspace (Elmaghraby and Losavio, 2014). However, this is work properly completely since the investment of security produced by the industry as per the needs of the corporate are not found to start with broader interest of the country.   So the important question here is that how extra investment will be generated for the companies or will there be any case for incentives as a part of a number of incentives based program to fill the gap that exists between security-based investment.   With this, there are additional forms that are required to save many critical infrastructure (Elmagh raby and Losavio, 2014). Some security-based surveys point out the need and it also reveal that there is lack of proper knowledge among many executive related to security-based policies and cases and the recent technological answer is based on leakage of data as well as financial level loss and the overall training that is required for the workforce. The overall cyberspace is also very low comparatively, and there are number legal concepts for many standards of care that are not present (Sadeghi et al., 2015). As discussed, the overall risk related to any attack is primarily dependent on three crucial factors which are threats, vulnerabilities, and the impacts. The overall management of risk towards the information system is based on basic to impactful cyber security. Threats are related to people that actually or sometimes potentially commit cyber attacks, and such people are widely mentioned as falling into a single or sometimes more than five cases which can be criminal's related intent on many monetary advantages from different crimes like extortion or theft (Sadeghi et al., 2015). There are many spies as well where the intention is of stealing the valuable and confidential information used by the private sector and government. Many nation-state players are working to grow different capabilities and also undertake a different kind of cyber attacks right in support of the country's objectives. The concept of cyber security in many ways comes with a kind of race between defenders. The sy stems of ICT are also very complex by nature, and the attackers are continuously looking for some weakness which can happen at many points of time. There are also many defenders that can also be saved against any weaknesses, but three specifically are challenges which are inadvertent or sometimes intentional. These act by different insiders with right kind of access to the system along with supply chain vulnerabilities that can allow different kind of insertions of many bad software or hardware as per the process of acquisition and unknown previously on nil vulnerabilities with no set fix (Reddy and Reddy, 2014). Even in the case of many kinds of vulnerabilities where the solution are known, and this may not be executed in many kinds of cases since there are a number of operational as well as budget issues. The important question here is what can be the main issues where a successful kind of attack can also compromise the private information, integrity and the presence of the ICT sy stem and the data one can handle. The concepts of cyber theft or any espionage-related to attacks can bring departure of much financial, personal as well as proprietary information where an attacker can benefit the most, and it happens without the proper knowledge of the victim. There are many denials of service kind of an attack which is slow by nature and also saves many users from accessing on the system (Reddy and Reddy, 2014). Many cyber-based attacks usually have a restricted influence but either way, a successful kind of attack is the one where different elements of many critical infrastructures. Many such issues are held by the privately owned sector and can have significant impacts on nationally based security, the economy and the daily lives as well as safety of single citizen. This is why; there are very few successful attacks with high-level influence that can pose on the larger issues than a common kind of successful issues with low influence (Scully, 2014). It can be recognized that cyber-based attacks which can be a costly process for people and companies, an economic influence that can be challenging to calculate and also estimates of different influenced widely. Following are some of challenges: - The concept of cyberspace is primarily based on many diverse IT networks along with many computer resources and every fixed as well as the mobile based device which is associated with the international internet. A cyberspace of a country is a part of the international space, and one cannot completely get isolated with what is defined as many boundaries since the concept is entirely borderless (Cavelty and Mauer, 2016). This is why the concept of cyberspace is unique by nature and unlines another physical world which is restricted by geography from land to sea to other natural sources. However, the issue of cyber attacks is becoming a constant problem, and the countries are now investing heavily in ICT infrastructure with an opinion to provide a higher amount of time to integrate various national economies with the international marketplace and also make sure that the people can access more e-services. The above-discussed security issues are increasing, and the main aim is to the inve stment and the safety of cyberinfrastructure. Cavelty, M.D. and Mauer, V., 2016.  Power and security in the information age: Investigating the role of the state in cyberspace. Routledge. Cherdantseva, Y., Burnap, P., Blyth, A., Eden, P., Jones, K., Soulsby, H. and Stoddart, K., 2016. A review of cyber security risk assessment methods for SCADA systems.  computers & security,  56, pp.1-27. Elmaghraby, A.S. and Losavio, M.M., 2014. Cyber security challenges in Smart Cities: Safety, security and privacy.  Journal of advanced research,  5(4), pp.491-497. Lam, J., 2016, June. IIET: Cyber security in modern power systems-Protecting large and complex networks. In  Cyber Security in Modern Power Systems, IET  (pp. 1-12). IET. Reddy, G.N. and Reddy, G.J., 2014. A Study of Cyber Security Challenges and its emerging trends on latest technologies.  arXiv preprint arXiv:1402.1842. Reddy, Y.B., 2015, April. Security and design challenges in cyber-physical systems. In  Information Technology-New Generations (ITNG), 2015 12th International Conference on  (pp. 200-205). IEEE. Sadeghi, A.R., Wachsmann, C. and Waidner, M., 2015, June. Security and privacy challenges in industrial internet of things. In  Design Automation Conference (DAC), 2015 52nd ACM/EDAC/IEEE  (pp. 1-6). IEEE. Scully, T., 2014. The cyber security threat stops in the boardroom.  Journal of business continuity & emergency planning,  7(2), pp.138-148. Ã…  endelj, R., Lombardi, F., Ognjanovi?, I. and Guarino, S., 2014. Cyber Security in Montenegro: Practice, Framework and Challenges. Van den Berg, J., van Zoggel, J., Snels, M., van Leeuwen, M., Boeke, S., van de Koppen, L., van der Lubbe, J., van den Berg, B. and de Bos, T., 2014. On (the Emergence of) Cyber Security Science and its Challenges for Cyber Security Education. In  Proceedings of the NATO IST-122 Cyber Security Science and Engineering Symposium  (pp. 13-14). .com is the ideal place for students, who often wonder, 'who can write my assignment for me'. The reason is, we have a pool of highly skilled and knowledgeable experts, who prepare highest quality academic papers in all domains. So students don't need to waste their time in searching, 'can someone do my assignment perfectly in Australia', instead they can place the order for getting assignment help from experts based in Sydney, Melbourne, Brisbane, Perth, etc. They are guaranteed to receive premier quality assignment help at an affordable rate in Australia. You are required to write a researched argument essay that convinces persuades the reader of your position / stance. This is an academic, researched and referenced do... Executive Summary The purpose of this report is to elaborate the factors which are considered by individuals before selecting an occupation. Choosing an occupati... Introduction With the increase enhancement in the field of technology, it has been considered essential by the businesses to implement such technology in their b... Executive Summary In a merger & acquisition, role of an HR has emerged as a very critical function. At each stage of merger and acquisition process, HR plays a s... Introduction In this competitive business environment where every business organization is trying to attract the customers of each other, it becomes essential for ... MSc in Psychology 1896 - Completed Orders MiM (Masters in Management) in Supply Chain Management 93 - Completed Orders Masters in Management, MMgt 184 - Completed Orders MBA in Supply Chain 285 - Completed Orders That's our welcome gift for first time visitors Rated 4.9 / 5 Based On 14001 Reviews Copyright  © 2019 .com. All Rights Reserved Disclaimer: The reference papers provided by .com serve as model papers for students and are not to be submitted as it is. These papers are intended to be used for research and reference purposes only.

Gender stratification Essay Example | Topics and Well Written Essays - 1750 words

Gender stratification - Essay Example Sexism, as used in this context, refers to the situation in which men are seen as superior beings and therefore, regarded as better suited to take on challenging tasks and education fields. On practical perspective, sexism has had severe consequences on women. As widely cited, sexism has always made women to strive to avoid impressing careers often seen as belonging to men. Perhaps, this might be hinged on the fact that their objective is to avoid the societal impression that they are much less desirable as mothers or spouses or even less feminine. Gender stratification often encompasses all the aspects of a person’s social life cutting across the social classes. As such, it relates the probabilities of both genders to the unequal access to property, power and prestige due to the sex differences. This area of interest explores social patterns coupled with cultural practices. When one dives into the mechanics of society workings, certain features are common to each and every co mmunity. In connection to this, there also exist differences in characteristics, traditions and customs. More particularly the differences observed in institutions of learning concerning the fields of science, technology, engineering and mathematics clearly points out this extended form of stratification. Gender identity is the classification of one as either male or female. It is how an individual sees himself or herself. It is the apparent manifestations that result from the personality of an individual. It has the ability to reflect on ones gender identity. Gender identity is self identified and results from intrinsic and extrinsic factors. Many at times gender identity can be confused with gender roles. The latter denotes behavior manifested by factors acquired through observation; this can be exemplified by behavior and appearance. Thus, the gender role is often an outward expression of a person’s gender identity. This article will endeavor to expound on such gender stra tification, with a focus on gender construction, gender socialization and the role of media. This being the case, five articles will be analyzed in a move to have a broader view of this discussion. Body According to the Broyles (2009) the gender pay gap of women in the United States that experiences and education accounted for most of the widespread gender gap. According to the findings of this article, work function and the employer accounts for most of the pay gap. Indeed, women hold positions in the lower paying chemistry positions. This article, well points out that work place diversity within the STEM professions is less likely to occur without the wage parity between men and women in the STEM professions. Elaborating further on this subject, this article asserts that, a way of achieving gender pay equity in the STEM professions must involve the federal tax incentives in order to ensure compliance with the standards stipulated by the federal pay equity standards. Giving a back up on this issue, the article by Shapiro and Williams point it out that, stereotype threats have played a role in undermining women performance as well as, reducing the interests of women in STEM fields (Shapiro & Williams 74). In one study, they observed that negative stereotypes presented by parents and the teachers shaped the interests of women and their abilities in the performance of STEM field. Indeed their

Information mangment Essay Example | Topics and Well Written Essays - 1000 words - 1

Information mangment - Essay Example Technology has changed a lot; from the way people manage their information to the way data is stored and also to the way it is distributed among people. Why the topic is important This topic is important because many people are not aware that they manage information in more than one way every day. Information management does not only involve the collection and management of data from different sources (Beynon-Davies, 56, 2009). It also involves the distribution of this information to one or more different other sources or individuals. Information management in business is used to do different things. The information management software is used to assist in running the business. An information management software in business helps connect a business with access to database servers, business intelligence, management of contents and also the protection of data from other sources that might cause data discrepancy. My argument in this essay Information management is an issue that is very important in business and the whole world as a general since it enables the secure storage of data, collection and management and also the distribution (McAfee, 300, 2009). Without information management, there would be an unstable system of business, technology and living as a whole. The essence of this essay will be to center on the significance of data technology in business and life as a general. Most people overlook the concept of information technology as something that would not aid them in their day to day lives. When it comes to developing data and managing it, it is very crucial that there be a source to which one can manage the data. Theories Since management means the overall organization, control, planning, structure and organization, controlling, processing, evaluating and reporting of all the information actions that transpire daily, it is then safe to say that information technology helps to meet client objectives and enable corporate functions in the delivery of inf ormation to people. In information management, there are numerous stipulations used in explaining the term. There is information retrieval, information seeking, knowledge organization, and the society. Without these four key aspects, then information management would cease to have meaning. Information management has been taken into an assumption by many, and the purpose of this essay is to show individuals that information management involves a lot than people may think. In an organization, the ability to process certain information brings out the power of a company to perform. An organization’s ability to process information strengthens a company’s core and management practices. Taking a look at social media, the quantity of data that is substituted in a single second can illustrate the level of management of data that is used. Social media is a networking site that enables people to interrupt with each other and share things like photos, videos, information pertainin g to themselves and many more stuff. Much information that is exchanged and also a lot of information are stored in the servers since social media’s contain a lot of people (Boddy, Boonstra & Kennedy, 100, 2005). With such information, it is crucial that an information management system be used to deal with all the data in the servers. Data pertaining to the people of social networks, the information that they exchange on a daily basis is stored in secure locations so as to maintain the

The Wife of Martin Guerre Essay Example for Free

The Wife of Martin Guerre Essay The wife of Martine Guerre by Janet Lewis is a 16thcentury love store set in the bleak and harsh society of medieval France. The main protagonist in the novel, Betrande De Roles is faced with an unusual and appalling situation when an imposter poses as her husband Martin, who has been absent for 8 years. Despite the belief of her husband, Bertrand is not to blame for the awful situation, but instead it is the family and those surrounding Betrande who are to blame for her acceptance of the imposter, ArnaueDeTil. Her husband’s sisters, Martins Uncle, the priest , her son Sanxi, Martin and even the imposter, ArnauDeTil, himself are all equally, if not more to blame for the situation that confronts the Guerre family. Bertrand lives the life that many women with well-off families lead in medieval France; she is married at the age of 11 and goes to live with the family of her betrothed husband at the age of 14. Although Bertrande and Martin initially do not care for one another (on their wedding night Martin hits Betrande, and when they are forced to share a bed, she is fearful of him), after a period of living together, Betrande and Martin find themselves attached to one another, and they share a special bond within the household â€Å"they were a camp within a camp†. Shortly after Betrande gives birth to a son, Sanxi and the household flourishes and prospers. When Martin decides to leave, due to fear of punishment from his father after stealing grain to plant his field, the peace and happiness within the household that Betrande and the family have so become accustom to, is disrupted. The untimely death of Martins Mother is an indication of how unstable the household becomes â€Å"she was not an old woman and it may have been possible, as her daughters believed that the illness which she suffered was greatly aggravated by the prolonged absence of her after the death of Martins father, Martins uncle Pierre takes over as head of the house, The households fragile and insecure state leaves them vulnerable, and thus when ArneauDeTil poses as Martin they are eager to accept him as the true Martin even though there are signs that suggest he is not the true Martin Guerre. Martin leaving was the triggering factor to the entire series of events, and thus Martin is just as much to blame in the situation that unfolds, as anyone. When Arnau DeTil comes into the household pretending to be Martin, both Pierre, Martins uncle and Martins sisters are thrilled. For Pierre, this means he is no longer head of the house, leaving these responsibilities to â€Å"Martin†. When Betrande begins having suspicions that this man who has entered into the household is not the real Martin, he suspicions are dismissed by both Pierre and Martins sisters. Pierre simply says that being in the world has â€Å"matured him†, and the sisters urge Bertrande not to say anything to anyone of her uncertainties. It is not until later in the novel, after an old friend of the real Martin arrives in Artigues and proves that Arneau is not the real Martin (he says that the real Martin has a wooden leg after losing it in battle) that Pierre begins to believe Bertrand’s suspicions. In comparison Martins sisters are trying to convince Bertrande to drop the allegation even during the Trials. Both Martin’s sisters and his uncle Pierres are to blame for the situation, as if they had initially listened to Bertrande when she insisted that something was wrong, the situation may not have unfolded as it did. In the novel, the priest plays a key role in convincing Bertrande that Arnau is the real Martin. When she goes to confess her concerns to him, she is dismissed and simply told to â€Å"be at rest and go in peace. The priest and Arnau form a friendship, and because of this the priest is eager not to let Bertande follow up these accusations. The priest also prefers the new Martin, he is religious, polite and caring towards the priest and the priest becomes a good friend of the Guerre household, being regularly invited over for dinner. Arnau DeTil is obviously the key component of the deception, posing as Martin and deceiving Bertrande and the household. DeTil is incredibly cunning, and seems to have an answer to all of Bertrandes problems. Whenever Betrande begins asking questions, DeTil seems to have an explanation, telling her not to worry, and acting concerned for her. He is able to do this for some time until eventually Betrande is completely convinced he is not her husband, but even then DeTil seems to have a solution, and he threatens Betrande, basically telling her that if he neeed to, he could convince the household she was mad. Bertrandes son, Sanxi warms to DeTil quickly, he loves his newfound father and the two build a very strong bond. Bertrandes love for her son could also be to blame for the deception, as seeing how happy Sanxi is with his â€Å"father†, she convinces herself it must be him. In conclusion, Betrande is not responsible for situation, as it is the many different people in her life and particularly within the household that are responsible for un-intentionally covering for the imposter, and convincing Bertrande that he is the real Martin.

The Mirror of Time and Memory. :: Essays Papers

The Mirror of Time and Memory. Live in the house-and the house will stand. I will call up any century, Go into it and build myself a house†¦ With shoulder blades like timber props I help up every day that made the past, With a surveyor’s chain I measure time And traveled through as if across the Urals. I only need my immortality For my blood to go on flowing from age to age. I would readily pay with my life For a safe place with constant warmth Were it not that life’s flying needle leads me on Through the world like a thread. Arseniy Tarkovsky The films of Andrey Arsen’evitch Tarkovsky fall into the separate genre of cinematic creations: they are more than drama or psychological thriller, more than philosophical cinema. Although Tarkovsky’s work has been deeply influenced with such prominent film directors as Kurosawa, Bunuel or Antonioni, the poetry of his father, Arseniy Tarkovsky, Boris Pasternak and many other Russian poets and writers, his films manage to form something completely unique to the mind of their director, convey a diaphanous psychological message. His cinematography is a celebration, a theatre of â€Å"imprinted time,† trapped with the skillful techniques of the plot-creating and camera usage of the director. As if in the ‘Zone’ of his Staler the art of Andrey Tarkovsky freezes the moment, the gasp of time, enclosed into almost sculpture-like solid creation that opens up to the viewer its nostalgic breeze. The time exists, it crystallizes in form of faerie, elfish ara besque figures and characters and yet it evaporates filling the space with a sense of solitude and sorrow for the past. Tarkovsky’s film Zerkalo or otherwise known as Mirror is a story of the human life; it is not quite a celebration of it; but rather a depiction of the web of the human senses. It is an autobiographic tribute to his abandoned by her husband during the war years mother, filled with the feelings of grief and amusement with her zealous self-sacrifice for the sake of her children. The narrator, or perhaps Tarkovsky himself, is trying to appease his guilty with indifference and scorn conscience with the memories of his childhood and attempts to relive or even incarnate the experiences of his past. The problems of the past are reflected and repeated in the present. Remembering Proust, Tarkovsky describes the effect of finishing Mirror:† Childhood memories which for years had given me no peace suddenly vanished, as if they had melted away, and at last I stopped dreaming about the house where I had lived so many years before .