Reversals Essays - Startup Cult, Chitto Harjo, Job Options

Reversals annon Youth is wasted on the young. And if I only knew then what I know now! In my teen years I couldn't be bothered with trying to understand those cryptic phrases; didn't I already know everything I needed to know? I never dreamed that the decisions I made in my relatively youthful years would have such an impact on my future. I always felt that I would never look back upon my life and say I wish I had taken more time in considering my choices. But I have found myself doing just that. If I were able to rewrite history, I would pick a different career when I reenlisted in the Army, I would seek out opportunities to enhance my future job options, and finally, I would have done better while in high school. To begin with, it's understandable that I wouldn't know what I was getting into when I first enlisted into the Army. But when the time came for me to reenlist, I knew to research my options better than what I really did. Instead of choosing a new career in the Medic Corps like I knew I should, I elected to keep the same job. Given a second chance, I would choose to be an X-ray Specialist. After I graduated my class, I would take the Florida State certification exam so I could become licensed to work in Florida; by the time I completed my second enlistment, I would have developed very marketable job experience. Secondly, I would have gone to college more while I was in the service. As I've just begun the long walk toward my goal of a Bachelors Degree in Criminal Justice, I can't help but kick myself for not starting sooner. The military pays for seventy-five percent of a college course; after paying my tuition last term, I realized just what a great deal that really was. I also would have taken all the medical correspondence courses that the Army offers. While the courses aren't of much practical use, the points earned for the completion of each course helps greatly when trying to get promoted to Sargent. Instead of just coasting, waiting for opportunity to come knocking, I would go out and tackle that elusive rascal by the ankles. Finally, if I could do it again, I would do better in high school. As a teenager, I was tired of school; I felt I already knew everything I needed to know to carry with my life. Who cared about English, geometry, or foreign languages? Given the chance, I know that I would perform to the best of my ability. High school is simply a proving ground, those that can attain the goals set for them, move onto college AND BRIGHTER FUTURES. tHOSE THAt can't make it, move onto six dollars an hour at Winn-Dixie. After working for a year in the air-conditioning business, I now appreciate the importance of getting the best education possible. Life goes in one direction only, but I don't have to live in the past. I can't undo any of my history; however, I can keep from making the same mistakes over again. The things said and done are gone and past. I can't get on the Way-Back Machine and change what's happened. I have learned that if I don't leave the past behind, I can never move on with my life. Learn from the past, but CARPE DIEM!

Free Essays on Edgar Allan Poe

Essay on Edgar Allan Poe’s Life and the poem â€Å"Annabel Lee† Edgar Allan Poe was a writer who left subtle and hidden clues to the meaning of his works. Most of his writings have been influenced by his life. The poem â€Å"Annabel Lee† is definitely about a personal experience of his. â€Å"Annabel Lee† is most likely about his wife Virginia Clemm. In one of the stanzas Poe writes, â€Å"But our love it was stronger by far the love of those who were older then we of many far wiser then we† In this passage Poe means that when the older people found out that Poe was marrying his cousin that must of found that obscene. Poe believed that the love between Virginia and him was stronger to overcome the things that the people were saying. He didn’t listen to the wiser people above him, he just followed what he loved. In the third stanza Poe writes, â€Å"A wind blew out of a cloud by night chilling and killing my Annabel Lee.† In this stanza what Poe means is that when Virginia became sick Poe began to sell many copies of â€Å"The Raven† The money he would make from his most famous poem he would use that to help his ill wife Virginia. When Poe was at the height of his career Virginia became more and more sick. Poe believes that a chilling cloud must have come over Virginia. That wind was the illness that Virginia had taken and she dies in 1845. In the last stanza Poe writes, â€Å"Of my darling, my darling, my life and my bride, in her sepulcher there by the sea – In her tomb by the side of the sea.† In this passage Poe is telling about life after Virginia died. During this time Poe became depressed and went onto opium, a very powerful drug. Poe attempted suicide many times. This passage describes about how Virginia was everything to him. He describes how Virginia was his life and his darling. That’s what he attempted suicide so many times. In conclusion as you can see this poem had hidden clues to describe how Poe felt about... Free Essays on Edgar Allan Poe Free Essays on Edgar Allan Poe On January 19, 1809, in Boston, Massachusetts one of the world’s most distinguished writers was born. His name was Edgar Poe. He was born to Elizabeth Arnold Poe, an English born actress, and David Poe, Jr., an actor from Baltimore, Maryland. Young Poe’s life was that of most children, until his mother tragically died December 8, 1811, at the age of twenty-four. Within a few days of her death, Poe’s father dies. Poe then went to live with his godfather, John Allan, a successful tobacco merchant in Richmond, and his wife Frances, who had no children of their own. His foster parents John and Frances added Poe’s middle name of â€Å"Allan†. Although Poe was never legally adopted, he became known as â€Å"Edgar Allan Poe† at his Christening on January 7, 1812. And throughout his life, Poe typically signed his name â€Å"Edgar A. Poe†, with the initial rather than the full name. In 1815, his godfather, John Allan sent Poe to England and Scotland to begin his classical education for five years. When he returned to Richmond, Virginia, Poe studied Greek, Latin, French, Spanish, and Italian. Poe was well educated in private academies. In 1826, Poe entered the University of Virginia, where he distinguished himself as a student. Although this is where Poe began to run into trouble with drinking, gambling, and quarrels. This displeased John Allan which caused an argument between the two causing Poe to leave Richmond and sail to Boston. Then on May 26,1827, Poe enlisted in the United States Army under the name of Edgar A. Perry and claiming to be four years older than his actual age. Here is where Poe published his pamphlet called the Tamerlane and Other Poems. This book did not sell at all but today the remaining copies are among the most highly prized items in the rare-book market, valued at $150,000. Poe’s military went more successfully then the rest of his life. After two years, Poe was promoted to Sergeant Major, the highest nonco... Free Essays on Edgar Allan Poe Essay on Edgar Allan Poe’s Life and the poem â€Å"Annabel Lee† Edgar Allan Poe was a writer who left subtle and hidden clues to the meaning of his works. Most of his writings have been influenced by his life. The poem â€Å"Annabel Lee† is definitely about a personal experience of his. â€Å"Annabel Lee† is most likely about his wife Virginia Clemm. In one of the stanzas Poe writes, â€Å"But our love it was stronger by far the love of those who were older then we of many far wiser then we† In this passage Poe means that when the older people found out that Poe was marrying his cousin that must of found that obscene. Poe believed that the love between Virginia and him was stronger to overcome the things that the people were saying. He didn’t listen to the wiser people above him, he just followed what he loved. In the third stanza Poe writes, â€Å"A wind blew out of a cloud by night chilling and killing my Annabel Lee.† In this stanza what Poe means is that when Virginia became sick Poe began to sell many copies of â€Å"The Raven† The money he would make from his most famous poem he would use that to help his ill wife Virginia. When Poe was at the height of his career Virginia became more and more sick. Poe believes that a chilling cloud must have come over Virginia. That wind was the illness that Virginia had taken and she dies in 1845. In the last stanza Poe writes, â€Å"Of my darling, my darling, my life and my bride, in her sepulcher there by the sea – In her tomb by the side of the sea.† In this passage Poe is telling about life after Virginia died. During this time Poe became depressed and went onto opium, a very powerful drug. Poe attempted suicide many times. This passage describes about how Virginia was everything to him. He describes how Virginia was his life and his darling. That’s what he attempted suicide so many times. In conclusion as you can see this poem had hidden clues to describe how Poe felt about... Free Essays on Edgar Allan Poe Every story that was conceived from the mind of Edgar Allan Poe contained a part of himself on each page. This left the reader with a better understanding of Poe’s life. Through his stories and pomes Poe displayed his greatest achievements and his worst disappointments. In this research paper I will reveal facts about Poe’s life and define hidden meanings throughout his works. Edgar Allan Poe was born on January 19th, 1809 in Boston, Massachusetts. Poe’s parents were David Poe and Elizabeth Arnold Poe, an actor and actress that worked in the city of Baltimore (Britannica). Shortly after Poe’s birth, his father abandoned the family and left Poe and his mother to fend for themselves. In 1811 when Poe was two his mother died. That left him with his second depressing loss in only his first two years of life (540). After his father ran off and his mother’s sudden death, Poe was left with his godfather, John Allan. John Allan was a wealthy merchant based in Richmond, Virginia with the means, knowledge, and affluence to provide a good life for Poe. Poe enrolled at the University of Virginia in 1826 (Britannica). For the first time in his life things were starting to go well. Upon entering college it took Poe no more time to unpack his bag then it did for him to become involved in, immoral acts of gambling and drunkenness. He developed gamb ling debts from 2,000 to 2,500 dollars, which caused some friction between John Allan and himself (Quinn 130). After eleven months in college Poe dropped out, due to his debts (Britannica). Upon arriving at home Poe was invited to a party hosted by Sarah Elmira Royster, his sweetheart before going away to college. When he arrived at the party, he learned that it was Elmira’s engagement party. This was heart braking to Poe (540). After John Allan and Poe had a huge fight over Poe’s gambling addiction, Poe joined the army under the alias of â€Å"Edgar Allan Perry† (Britannica). It was not t... Free Essays on Edgar Allan Poe Edgar Allen Poe has been known for his themes of revenge and perversity. Two short stories that illustrate these themes are â€Å"The Cask of Amontillado† and â€Å"The Black Cat†. Many critics have argued that these stories were not about revenge, but more about perversity and the cruelty of the human mind. Believe it or not, every human being is capable of murder, many do it out of revenge but there are still those who do it for no apparent reason. Poe portrays in each of the characters, the darker side of the human soul. In the short story â€Å"The Black Cat† the narrator of the story undergoes a significant change in his character. At first both husband and wife adores their cat very much. He soon became addicted to drinking making him more and more crazy by the day, which led to the dislike of his cat. Because of this, he decides to cut one of its eyes with a penknife. Later on as his drinking led him to reach insanity to its full extent, the narrator hangs the cat and explains his reason for hanging it by saying â€Å"I knew that it loved me, and because I felt it had given me no reason of offense... and I knew that in so doing I was committing a sin-a deadly sin.† (245). By saying that, the narrator shows no reason for committing the murder. After the murder of the cat has been committed, the character shows no remorse towards his actions. He acts as if no wrong has been done. As the story progresses the narrator describes how his drinking habits cause him to neglect his beloved cat and wife. After his house burns down and he loses all he owns, he finds a new cat on the street, witched resembled the first. This cat also had a patch over one eye. He decided to bring the cat home to his wife. One day while working with his wife in the cellar he nearly trips down the stairs by the cat. He picks up an axe and tries to kill it but his wife gets hit with the axe instead. He then buries her inside the wall so the police woul... Free Essays on Edgar Allan Poe Biography of Edgar Allan Poe Edgar Allan Poe was a great man who’s goal in writing was to send chills down the spines of his readers which he successfully achieved through his eerie stories and poems. But what made him this way? In order to understand the reasons for Edgar Allan Poe’s writings, we must look back to the very beginning of his life and follow it to the very end. Eliza Arnold came to America from England in 1795. She was just Eight years old. In April, 1796, almost as soon as she arrived, she began her acting career in Boston, Massachusetts. She quickly became very popular, because she could sing and dance as well as memorize long speaking parts. In all the cities she played in, she received praise from the critics. After Eliza’s first marriage, she met a man named David Poe. Shortly after, David left a promising career in law to become an actor and be with Eliza. David was not very good though. His unusual speaking styles often got him booed and berated by critics. In the first week of April, 1806, Eliza married David. The Poes were very poor at the time and money was tight. Their acting company had performances as benefits, and used the money to try and help the Poes stay healthy and save them from starvation. Even though they were poor, they still started a family. On January 30, 1807, Eliza gave birth to William Henry. Being as they were, they didn’t have any other choice than to give custody to David’s parents, who were better off. On January 19, 1809, Edgar Poe was born. The Poes were desperately poor, so David went begging for a few dollars from his cousin. His cousin thought he was a terrible man, though, and told him that he never wanted to speak to him again. After this terrible tragedy and numerous arguments with Eliza, David Poe disappeared. Sympathetic friends and audiences gave Eliza charity, offering some comfort from her ongoing poverty and recent abandonment. In the... Free Essays on Edgar Allan Poe Edgar Allan Poe was born in Boston, grew up in Richmond, Virginia, and lived in six Eastern cities. His father was David Poe, a Baltimore actor. His actress mother, Elizabeth came to the United States as a kid. The parents were not that talented; they played small roles in rather third-rate theatrical companies. Because they both had small parts they barely managed to make a living. Edgar was the second of their three children. When the third child was born, the father died, or disappeared, and Mrs. Poe went to Richmond with the two youngest children. The oldest boy, William Henry, had already been left with relatives in Baltimore. Mrs. Poe was in the last stages of tuberculosis. Weakened by the disease and worn out with the struggle to support her children, she died. Edgar, two years old, and the infant, Rosalie, were left as orphans. It was pure luck that Mrs. Frances Allan, the wife of a merchant in Richmond learned about the Poe babies. She had no children of her own and liked ha ndsome little Edgar a lot more than his sister. She took him home with her, and another family took his little sister Rosalie. Mrs. Allan would have liked to adopt Edgar, but her husband was unwilling to commit himself. At that time people thought acting was immoral. John Allan could not help regarding the little son of actor parents as a questionable person to inherit his name and the fortune he was busy accumulating. He was willing however, to support the child, and in time came to be proud of Edgar's good looks and intelligence. When Edgar was six years old, Mr. Allen's business took him to Scotland, the country from which he had come originally. The family stayed in Scotland and England for five years. Edgar was eleven when the Allans returned to Richmond. Richmond in back then in the 1820's was a good place for a boy to live. It was still a small enough town for the fields, swamps, and woods to be close by. Boys swam in the river and in the little creek... Free Essays on Edgar Allan Poe Edgar Allan Poe was born on January 19, 1809 as Edgar Poe. He was the second son to Elizabeth Arnold Poe and David Poe. Both parents were actors, and shortly after Poe’s birth, his father deserted his family around 1810. Edgar became an orphan before the age of three years, when his mother died on December 8, 1811 in Richmond, Virginia at the age of twenty-four years. His father died at the age of twenty-seven years old. After his mother’s death, the childless couple, John and Frances Allan, took in Poe; his paternal grandparents took in brother William Henry; and foster parents cared for sister Rosalie. Allan was a strict and unemotional tobacco merchant and his wife was overindulgent. Poe was educated by the Allan’s aid, in private academies, excelling in Latin, in writing verse and declamation. However, regardless of his education, he was looked down upon by the upper class of society, perhaps because Poe was never legally adopted by the Allan’s, nonetheless he was regarded as an outsider by the Richmond elite. However, being the child of former actor’s could have also added to his reputation of not fitting in with Richmond’s culture at that time. The loss of his mother at an early age definitely affected Poe, â€Å"The angels, whispering to one another, Can find, among their burning terms of love, None so devotional as that of ‘Mother’† (To My Mother). In Tamerlane, he not only wrote about his father, but he wrote about his mother too. He had more respect for his mother than he did for his father. In Tamerlane he speaks much nicer of his mother. â€Å"O, she was worthy of all love! Love – as in infancy was mine – ‘Twas such as angel minds above Might envy; her young heart the shrine on which my every hope and thought†¦Ã¢â‚¬  (Tamerlane). He thought of life with his mother and how it might have been. In 1831 Poe moved to Baltimore to live with his aunt, Maria Clemm. There he fell in love and married ...

Role of the White House Press Corps in American Democracy

Role of the White House Press Corps in American Democracy The White House press corps is a group of about 250 journalists whose job is to write about, broadcast and photograph the activities and policy decisions made by the  president of the United States and his administration. The White House press corps is comprised of  print and digital reporters, radio and television journalists, and photographers and videographers employed by competing  news organizations.   What makes the journalists  in the White House press corps unique among political beat reporters is their physical proximity to the president of the United States, the most powerful elected official in the free world, and his administration. Members of the White House press corps travel with the president and are hired to follow his every move.   The job of White House correspondent is considered to be among the most prestigious positions in political journalism because, as one writer put it, they work in a town where proximity to power is everything, where grown men and women would forsake a football field size suite of offices in the Eisenhower Executive Office Building for a shared cubicle in a bullpen in the West Wing. The First White House Correspondents The first journalist considered to be a White House correspondent was William â€Å"Fatty† Price, who was trying out for a job at the Washington Evening Star. Price, whose 300-pound frame earned him the nickname, was directed to go to the White House to find a story in President Grover Cleveland’s administration in 1896. Price made a habit of stationing himself outside the North Portico, where White House visitors couldn’t escape his questions. Price got the job and used the material he gathered to write a column called â€Å"At the White House.† Other newspapers took notice, according to W. Dale Nelson, a former Associated Press reporter and author of â€Å"Who Speaks For the President?: The White House Press Secretary from Cleveland to Clinton.† Wrote Nelson: â€Å"Competitors quickly caught on, and the White House became a news beat.† The first reporters in the White House press corps worked sources from the outside in, loitering on the White House grounds.  But they insinuated themselves into the presidents residence in the early 1900s, working over a single table in President Theodore Roosevelts White House. In a 1996 report,  The White House Beat at the Century Mark, Martha Joynt Kumar wrote for Towson State University and The Center for Political Leadership and Participation at the University of Maryland: The table was perched outside of the office of the Presidents secretary, who briefed reporters on a daily basis. With their own observed territory, reporters established a property claim in the White House. From that point forward, reporters had space they could call their own. The value of their space is found in its propinquity to the President and to his Private Secretary. They were outside the Private Secretarys office and a short walk down the hall from where the President had his office. Members of the White House press corps eventually won their own press room in the White House. They occupy a space in the West Wing to this day and are organized in the White House Correspondents Association.   Why Correspondents Get to Work in the White House There are three key developments that made journalists a permanent presence in the White House, according to Kumar. They are: The precedents set in coverage of specific events including the death of President James Garfield  and as the constant presence of reporters on presidential trips. Presidents and their White House staffs got used to having reporters hanging around and, finally, let them have some inside work space, she wrote.Developments in the news business. News organizations gradually came to view the President and his White House as subjects of continuing interest to their readers, Kumar wrote.Heightened public awareness of presidential power as a force in our national political system. The public developed an interest in presidents at a time when the chief executive was called upon to provide direction in domestic and foreign policy on a more routine basis than had previously been the case, Kumar wrote.   The journalists assigned to cover the president are stationed in a dedicated â€Å"press room† located in the West Wing of the president’s residence. The journalists meet almost daily with the president’s press secretary in the James S. Brady Briefing Room, which is named for the press secretary to President Ronald Reagan. Role in Democracy The journalists who made up the White House press corps in its early years had far more access to the president than the reporters of today. In the early 1900s, it was not uncommon for news reporters to gather around the desk of the president and ask questions in rapid-fire succession. The sessions were unscripted and unrehearsed, and therefore often yielded actual news. Those journalists provided an objective, unvarnished first draft of history and an up-close account of the presidents every move. Reporters working in the White House today have far less access to the president and his administration and are presented with little information by the presidents press secretary. Daily exchanges between the president and reporters - once a staple of the beat - have almost been eliminated, the Columbia Journalism Review reported in 2016. Veteran investigative reporter Seymour Hersh told the publication: â€Å"I’ve never seen the White House press corps so weak. It looks like they are all angling for invitations to a White House dinner.† Indeed, the prestige of the White House press corps has been diminished over the decades, its reporters seen as accepting spoonfed information. This is an unfair assessment; modern presidents have worked to obstruct journalists from gathering information. Relationship With the President The criticism that members of the White House press corps are too cozy with the president is not a new one; it most surfaces under Democratic administrations because members of the media are often seen as being liberal. That the White House Correspondents Association holds an annual dinner attended by U.S. presidents does not help matters.   Still, the relationship between almost every modern president and the White House press corps has been rocky. The stories of intimidation perpetrated by presidential administrations on journalists are legendary - from Richard Nixons ban on reporters who wrote unflattering stories about him, to Barack Obamas crackdown on leaks and threats on reporters who didnt cooperate, to George W. Bushs statement that the media claim they didnt represent America and his use of executive privilege to hide information from the press.   Even Donald Trump has threatened to kick reporters out of the press room, at the beginning of his term. His administration considered the media â€Å"the opposition party. To date, no president has tossed the press out of the White House, perhaps out of deference to the age-old strategy of keeping friends close - and perceived enemies closer. More Reading The Fascinating History of the White House Press Room: Town CountryThe President, the Press and Proximity: White House Historical AssociationThe Press Has Always Been a Guest in the President’s Home: LongreadsHistory of the White House Correspondents’ Association: White House Correspondents’ AssociationThe White House Beat at the Century Mark:  Martha Joynt KumarDo We Need a White House Press Corps?: Columbia Journalism Review

Organisation Essay Example | Topics and Well Written Essays - 750 words

Organisation - Essay Example Thus, with the dynamics that the human beings portray, consistency is not only incompatible, but impossible. Still, there is a need for statutes to be there. Only in regular amendments, adjustments and constant evolution is the key to the supremacy and existence of human beings, which will allow a person to better understand what the environment is all about. Accounting and governing require a certain amount of skill, just like any other profession in the world. This skill needs to be learnt, acquired and sought, through a gradual process of grooming and training. Anybody who lacks this skill is henceforth deemed unsuitable for the task. Thus, he deduces that since people make the decision in management, they at large are not skilled in the profession of accounting within a statutory environment. The lack of skill in the people who ascertain the course of governance hence renders management as an irrational choice for accounting. It might be argued that experience, might and organizational skills are essential for the accounting class. For if one lacks these traits, then controlling the population of an organization would be a sore-some task, let alone managing the budget and rations. Skill is not as important as is getting the trust of the employees. It is ironic, that if one goes for a part-time job in a grocery store, they ask for experience and expertise, but nobody asks for the same when a ruler is to be elected! The concept of majority is a more generalized concept, and cannot be left at the whims of individuals. Universal good, though is not clearly defined, yet it exists as unison. It is only for a person to explore the same in appropriate conditions and circumstances, whereby the true inner persona of the individual will come out. In the context of helping others, this is a very important stance, the fact remains,

The Phenomenal Growth of IKEA Essay Example | Topics and Well Written Essays - 6750 words

The Phenomenal Growth of IKEA - Essay Example IKEA sales have topped $17.9 billion in the same year through international furniture chain of 226 stores in Europe, Africa, Asia, and the US. Despite its popularity and uniqueness IKEA has a low penetration in its markets and commands only a 10% share in the markets that it operates in. It has also been facing management problems as well as some consumer dissatisfaction issues arising out of employee indifference. â€Å"Strategic management is an ongoing process that assesses the business and the industries in which the company is involved; assesses its competitors and sets goals and strategies to meet all existing and potential competitors, and then reassesses each strategy annually or quarterly [i.e. regularly] to determine how it has been implemented and whether it has succeeded or needed replacement by a new strategy to meet changed circumstances, new technology, new competitors, a new economic environment., or a new social, financial, or political environment.† (Lamb, 1984:ix)1 New Management Strategies need to be adapted to meet these challenges in order to convert opportunities into profitable business. In order to make these assessments, the following analytical modes will assist in formulating guidelines for the management. There are several issues that demonstrate that IKEA, despite its phenomenal growth, has failed to lay down any policy for strategically communicating with the market in general and its clients in particular. A. The ownership of has remained in one hand and this has denied the management of infusing alternative views other than that of the owner. Although the owner’s views and beliefs are laudable, yet they offer only broad directions on ethical values to its employees. They do not lay down policies and it does not get translated into measurable action.

Recommendation Brief for an Internal Accountant Essay Example for Free

Recommendation Brief for an Internal Accountant Essay Currently, a client with an out-of-control system is grasping for a change in order to regain their internal controls. For any company, internal controls are highly important for success. Internal controls assist with minimizing mistakes and dishonesty; however will not completely eliminate them. The client has an out-of-control system in operation and will definitely benefit from having an internal accountant. Therefore, it is extremely recommended that a well-qualified internal accountant be hired by the company. An internal accountant will provide management with the necessary information needed to handle issues that arise, as well as preform system audits to maintain internal accountability. Setting forth a reliable internal audit system will build stability within the company and assist with violations occurring with laws and regulations. The role of an internal accountant will include, but are not limited to, working closely with the owners and department managers to evaluate the company’s performance in the most vital areas of operation and review the policies and procedures to ensure they are in line with the company’s mission and goals. More specifically, the internal accountant will evaluate the assets, financial accuracy, and that the standards of the government and industry are being followed correctly. The internal accountant will also serve as a security measure for the company and their assets. To directly describe the responsibility of an internal accountant the first action would be to assess the current system and create a plan of action to correct it. The audit will be focusing on deficiencies and areas of improvement. The plan will consist of correcting the items found to be working against the company and implementing suggested changes within. Once the internal accountant has completed their assessment, a formal written recommendation describing the current control system and the deficiencies, along with an explanation of how management can correct and improve the issues. The hiring of an internal accountant has many advantages, especially for a company with an out-of-control system such as  the client . The first would be the money saving attribute because there would be no need to hire an outside auditor. Minimizing deficiencies to prevent a long-term negative affect is another hopeful advantage, as well as improving the overall functioning of the company to be more efficient in operations and successful in hitting the company’s mission and goals that have been set. The ideal candidate for the internal accountant position will pose an exceptional knowledge base of the company’s industry operations and goals. This candidate will have access to confidential information that others may not possess, therefore being part of the company’s staff will be able to conduct evaluations of the system and provide management with the necessary tools to correct issues as they surface. Specific qualifications and requirements need to play a major role in the hiring process of the internal accountant. These items would include the proper amount of education and experience, to include the required licensing to conduct the appropriate job functions legally. Experience will play a pri mary role when it comes to written reports and timely problem solving techniques for the current out-of-control system. The client advantage to hiring a candidate with a certain amount of knowledge of the industry would be that the candidate will already have a direction based off of what they know works versus what does not work. As a final part to the hiring process, the internal accountant should display personal attributes that include basic characteristics. Attributes such as being confident, trustworthy, open-minded, and observant. Many other qualities would be looked upon as well. Thus, a recommendation to hire a well-qualified, knowledgeable, and experienced internal accountant would be an extreme advantage for the client. The client will need to display an open line of communication and maintain that communication for the success of the company’s internal controls. References FDIC. (2013, September 16). FDIC LAws, Regulations, Related Acts. Retrieved from Federal Deposit Insurance Corporation: http://www.fdic.gov/regulations/laws/rules/5000-3250.html

Comparisons of Helen Maria Williams A Tour in Switzerland and Lady Mor

Comparisons of Helen Maria Williams' A Tour in Switzerland and Lady Morgan's Italy Works Cited Missing Both Helen Maria Williams and Lady Morgan are important representatives of the genre of Romantic travel literature. These two accounts were published more than twenty years apart, and while they regard different countries, thematic and stylistic parallels and contrasts can, not surprisingly, be established between the two works. Social and cultural commentary, as well political and historical criticism, are prominent in these two accounts. Another point of comparison is the theme of the relation of man with nature. Williams' style leans toward the sentimental tradition in travel writing; it is personalized and her perceptions tend to be mediated through the emotions. Lady Morgan's descriptions rely more on intellectual rather than emotional elements, and are often polemical, while also remaining self-consciously subjective. Both writers register powerful emotion at seeing the Alps for the first time. Both also make an effort to give this important moment a particular context. Williams stresses the subjective, that is, the importance of the Alps in her own personal 'narrative,' and in this way contextualizes for the reader the emotional rapture, or 'transport,' which she relates to us of the moment of the first view: "It was not without the most powerful emotion that, for the first time, I cast my eyes on that solemn, that majestic vision, the Alps! - how often had the idea of those stupendous mountains filled my heart with enthusiastic awe! - so long, so eagerly, had I desired to contemplate that scene of wonders, that I was unable to trace when first the wish was awakened in my bosom - it seemed from childhood to have m... ...commodiousness of the private houses is, that the ancients, like the modern population of Rome and Naples, lived more abroad than in the house" (292). The painting on the facades of the palaces of Genoa are not described in visual detail, which may have been one approach, but instead prompt an argument about the institutes of art and the nature of public demand (306). A visit to the Museo Capitolino in Rome breeds the remark that "plunder was ever the principle of the Romans" (115). She solidifies the Coliseum in the reader's memory as "the last and noblest monument of Roman grandeur, and Roman crime" (125). A memorable representation of Naples, encountered as her first view of the city from some distance, is Morgan's imaginative construct of it as "some fabled city of the east, the dream of Arabian poets" (278). In this way her Italy is very much a mediated Italy. Comparisons of Helen Maria Williams' A Tour in Switzerland and Lady Mor Comparisons of Helen Maria Williams' A Tour in Switzerland and Lady Morgan's Italy Works Cited Missing Both Helen Maria Williams and Lady Morgan are important representatives of the genre of Romantic travel literature. These two accounts were published more than twenty years apart, and while they regard different countries, thematic and stylistic parallels and contrasts can, not surprisingly, be established between the two works. Social and cultural commentary, as well political and historical criticism, are prominent in these two accounts. Another point of comparison is the theme of the relation of man with nature. Williams' style leans toward the sentimental tradition in travel writing; it is personalized and her perceptions tend to be mediated through the emotions. Lady Morgan's descriptions rely more on intellectual rather than emotional elements, and are often polemical, while also remaining self-consciously subjective. Both writers register powerful emotion at seeing the Alps for the first time. Both also make an effort to give this important moment a particular context. Williams stresses the subjective, that is, the importance of the Alps in her own personal 'narrative,' and in this way contextualizes for the reader the emotional rapture, or 'transport,' which she relates to us of the moment of the first view: "It was not without the most powerful emotion that, for the first time, I cast my eyes on that solemn, that majestic vision, the Alps! - how often had the idea of those stupendous mountains filled my heart with enthusiastic awe! - so long, so eagerly, had I desired to contemplate that scene of wonders, that I was unable to trace when first the wish was awakened in my bosom - it seemed from childhood to have m... ...commodiousness of the private houses is, that the ancients, like the modern population of Rome and Naples, lived more abroad than in the house" (292). The painting on the facades of the palaces of Genoa are not described in visual detail, which may have been one approach, but instead prompt an argument about the institutes of art and the nature of public demand (306). A visit to the Museo Capitolino in Rome breeds the remark that "plunder was ever the principle of the Romans" (115). She solidifies the Coliseum in the reader's memory as "the last and noblest monument of Roman grandeur, and Roman crime" (125). A memorable representation of Naples, encountered as her first view of the city from some distance, is Morgan's imaginative construct of it as "some fabled city of the east, the dream of Arabian poets" (278). In this way her Italy is very much a mediated Italy.

Maslow’s Hierarchy of Needs Essay

1)Explain the motivation problem with the hourly-paid employees in this organization in terms of the content models of motivation. What are the other things that the human resources manager is referring to in speaking of things besides money, conditions, and fringe benefits that are needed to motivate employees? The first theory that is briefly presented is Maslow’s hierarchy of needs. After which, this is linked to the needs of Tom, Rajina, and Harry. Maslow’s Hierarchy of Needs Perhaps, the most famous theory of satisfaction and motivation was developed by Abraham Maslow (1954 in Loop, 1994). Maslow believed that employees would be satisfied with their jobs at any given point in time if certain needs were met. Maslow believed that there are five major types of needs and these needs are hierarchical – that is, lower level needs must be satisfied before an employee will be concerned with the next level of needs. Basic biological needs. Maslow thought that an individual first seeks to satisfy basic biological needs for food, air, water, and shelter. An individual who does not have a job, is homeless, and is on the verge of starvation will be satisfied with any job as long as it provides for these basic needs. When asked how well they enjoy their job, people at this level might reply, â€Å"I can’t complain, it pays the bills. † Safety needs. After the basic biological needs have been met, a job that merely provides food and shelter will no longer be satisfying. Employees then become concerned about meeting their safety needs. That is, they may work in an unsafe coal mine to earn money to ensure their family’s survival, but once their family has food and shelter, they will remain satisfied with their jobs only if their workplace is safe. Safety needs have been explained to include psychological as well as physical safety. Psychological safety – often referred to as job security – can certainly affect job satisfaction. For example, public sector employees often list job security as a main benefit to their jobs – a benefit so strong that they will stay in lower paying public sector jobs rather than take higher paying, yet less secure, jobs in the private sector. Social needs. Once these first two need levels have been met, employees will remain satisfied with their jobs only when their social needs have been met. Social needs involve working with others, developing friendships, and feeling needed. Organizations attempt to satisfy their employees’ social needs in a variety of ways. Company cafeterias provide workers the place and opportunity to socialize and meet other employees, company picnics allow families to meet one another, and company sports programs such as bowling teams and softball games provide opportunities for employees to play together in a neutral environment. Ego needs. When social needs have been satisfied, employees concentrate next on meeting their ego needs. These are needs for recognition and success, and an organization can help to satisfy them through praise, salary increases, and publicity. Ego needs can be satisfied in many ways. For example, many organizations use furniture to help satisfy ego needs. The higher the employee’s position, the better his office furniture. Self-actualization needs. Even when employees have friends, have earned awards, and are making a relatively high salary, they may not be completely satisfied with their jobs because their self-actualization needs may have not been satisfied yet. These needs are the fifth and final level of Maslow’s needs hierarchy. Self-actualization may be best defined by the US Army’s recruiting slogan, â€Å"be the best that you can be. † An employee striving for self-actualization wants to reach her potential in every task. Thus, employees who have worked within the same machine for 20 years may become dissatisfied with their jobs. They have accomplished all that they can with that particular machine and now search for a new challenge. If none is available, they may become dissatisfied (Knoop, 1994). In the case study, it has been pointed out that Tom does not seem to be simply motivated by money alone, suggesting that he has probably gone beyond the basic biological needs. There should be effort on the part of his supervisor to look for esteem or self-actualization needs, perhaps. One option is for his job to be enriched. This is also true in the case of Rajina who does have loyalty to the company, but is not too assertive. She may be asked to engage in activities that will increase her self-esteem. Finally, Tom is easily motivated by monetary rewards, and may be rewarded and motivated by these. Still another theory is the two factor theory of Herzberg. Two-factor Theory Still another needs theory, which reduces the number of needs to two, was developed by Herzberg. He believed that job-related factors can de divided into two categories, motivators and hygiene factors – thus the name two-factor theory. Hygiene factors are those job-related elements that results from but do not involve the job itself. For example, pay and benefits are consequences of work but do not involve the work itself. Similarly, making new friends may result from going to work, but it is also not directly involved with the tasks and duties of the job. Motivators are job elements that do concern actual tasks and duties. Examples of motivators would be the level of job responsibility, the amount of job control, and the interest that the work holds for the employee. Herzberg believed that hygiene factors are necessary but not sufficient for job satisfaction and motivation. That is, if a hygiene factors is not present at an adequate level (e. g. the pay is too low), the employee will be dissatisfied. But if all hygiene factors are represented adequately, the employee’s level of satisfaction will only be neutral. Only the presence of both motivators and hygiene factors can bring job satisfaction and motivation. Herzberg’s theory is one of those theories that makes sense but has not received strong support from research. In general, researchers have criticized the theory because of the methods used to develop the two factors as well as the fact that few research studies have replicated the findings obtained by Herzberg and his colleagues (Knoop, 1994). McClelland’s Needs Theory The final needs theory was developed by McClelland (1961 in Knoop, 1994) and suggests that differences between individuals stem from the relationship between a job and each employee’s level of job satisfaction or motivation. McClelland believed that employees differ in their needs for achievement, affiliation, and power. Employees who have a strong need for achievement desire jobs that are challenging and over which they have some control, whereas employees who have minimal achievement needs are more satisfied when jobs involve little challenge and have high probability of success. In contrast, employees who have a strong need for affiliation prefer working with and helping other people. These types of employees are found more often in people-oriented service jobs than in management or administration (Smither & Lindgren, 1978). Finally, employees who have a strong need for power have a desire to influence others rather than simply be successful. Research has shown that employees who have a strong need for power and achievement make the best managers (Stahl, 1983) and that employees who are motivated most by their affiliation needs will probably make the worst managers. It is apparent from both theories that Tom, Rajina and Harry may have need for hygiene factors to increase their productivity. This means that management must offer motivators to retain them or to motivate them to work more. 2)Building on the response to Question 1, explain the motivation of the hourly-paid employees in this company in terms of the process models of motivation. Based on the information provided by the confidential interviews, what would you guess are some of the expectancies, valences, and inequities of the hourly-paid employees of this company? How do these compare to those of Pat (the Director of Manufacturing and Operations)? Based on Vroom’s expectancy theory, Tom, Rajina and Harry have varying valences, expectancies and instrumentality. For example, in the case of Tom, values inspiration and motivation – which are intangibles. However, he is not motivated because he does not receive this from the company. He also does not believe that exerting more effort at work would allow him to receive such inspiration. In the case of Rajina, she has a high need for esteem, which she does not experience because she does not know to advertise her efforts to colleagues. Recognition is what may be given to her to compensate for her efforts and loyalty. There is no direct link from her perspective, of exerting more effort at work, and receiving such recognition as reward. Finally, Tom puts great premium on monetary rewards and benefits. However, based on the perceptions of hourly paid employees in general, there is no significant difference between those who work hard and those who contribute little. A compensation and bonus scheme reflective of relative contribution must be established to motivate employees like him. Based on these information, how can management leverage on the motivation of employees to enable them to attain higher productivity? Individual differences theory postulates that some variability in job satisfaction is due to an individual’s personal tendency across situations to enjoy what she does. Thus, certain types of people will generally be satisfied and motivated regardless of the type of job they hold (Weaver, 1978). The idea also makes intuitive sense. We all know that people who constantly complain and whine about every job they have, and we also know people who are motivated and enthusiastic about every job or task. First, we should be aware of the fact that there are several factors that affect our hourly paid employees’ satisfaction. Apart from money and fringe benefits that motivate employees like Harry, personality is another factor to consider. Whether the consistency in job satisfaction is due to genetic or environmental factors, there appears to be a series of personality variables that are related to job satisfaction. That is, certain types of personalities are associated with the tendency to be satisfied or dissatisfied with one’s job. Judge et al. (1998) have hypothesized that these personality variables are related and involve people’s outlook on life (affectivity), view of their self-worth (self-esteem), ability to master their environment (self-efficacy), and ability to control their environment (external vs. internal locus of control). People prone to be satisfied with their jobs have high self-esteem, high self-efficacy, high positive affectivity, and an internal locus of control. Research supporting this view has come from Judge et al. 1998), who found a significant correlation between a combination of these four variables and job satisfaction, and from Garske (1990), who found that employees with high self-esteem are more satisfied with their jobs than are employees low in self-esteem. Results consistent with the core evaluation theory were reported by Dubin and Champoux (1977), who found that some people are happier in their jobs than people without this focus. Moreover, the degree to which they are satisfied with their lives is also another determinant of their motivation on the job. Judge et al. 1998), Judge and Watanabe (1993), and Tait et al. (1989) have theorized not only that job satisfaction is consistent across time but that the extent to which a person is satisfied with all aspects of her life (e. g. marriage, friends, job, family, geographic location) is as well. Furthermore, people who are satisfied with their jobs tend to be satisfied with life. These researchers found support for their theory, as their data indicate that job satisfaction is significantly correlated with life satisfaction. Thus, people happy in life tend to be happy in their jobs and vice versa. Individual differences theories postulate that some employees are more predisposed to being motivated than others. Such things as genetics and affectivity are involved in the extent to which some people tend to always be satisfied with their jobs and others always dissatisfied. However, rather than genetics and affectivity, self-esteem, need for achievement, and intrinsic motivation tendency are the individual differences most related to work motivation. To be able to address hourly employees’ intangible needs, there must be much effort on management’s part to increase employees’ self-esteem. These may not be too applicable for Harry who seems to be more motivated by basic needs, i. e. money and fringe benefits. There are various ways of carrying this out, as follows: Employees who can attend workshops or sensitivity groups in which they are given insights into their strengths. It is thought that these insights raise self-esteem by showing the employee that he has several strengths and is a good person. Management also ought to provide hourly paid employees with experience on success. With this approach, an employee is given a task so easy that he will almost certainly succeed. It is thought that this success increases self-esteem, which should increase performance, then further increase self-esteem, then further increase performance, and so on. This method is based loosely on the principle of self-fulfilling prophecy, which states that an individual will perform as well or as poorly as he expects to perform. In other words, if he believes he is intelligent, he should do well on tests. If he believes he is dumb, he should do poorly. So if an employee believes he will always fail, the only way to break the vicious cycle is to ensure that he performs well on a task (Knoop, 1994). Particularly in the case of Tom, management has to think of ways to motivate him to achieve. Employees who have a strong need for achievement desire and are motivated by jobs that are challenging and over which they have some control, whereas employees who have minimal achievement needs are more satisfied when their work involves little challenge. Employees who have a high need for achievement ate not risk takers and tend to set goals that are challenging enough to be interesting but low enough to be attainable. Employees with a high need for achievement need recognition and want their achievements to be noticed. To increase motivation, goal setting should be used. This is particularly applicable in Tom’s and Rajina’s case who do not seem to perform well without adequate supervision. With goal setting, each employee is given a goal, which might be a particular quality level, a certain quantity of output, or a combination of the two. For goal setting to be most successful, the goals themselves should possess certain qualities. First, they should be concrete and specific. Setting more specific subgoals can also improve performance (Klawsky, 1990). Second, a properly set goal is high but reasonable (Locke & Latham, 1990). To increase the effectiveness of goal setting, feedback should be provided to the employee on his progress in reaching his goal (Locke & Latham, 1990). Feedback can include verbally telling an employee how he is doing, placing a chart on a wall, or displaying a certain color of light when the employee’s work pace will result in goal attainment and a different color of light when the pace is too slow to reach the goal. Feedback increases performance best when it is positive and informational rather than negative and controlling. Another set of theories hypothesizes that workers are motivated when they are rewarded for their behavior. As a result, organizations offer incentives for a wide variety of employee behaviors, including working overtime or on weekends, making suggestions, referring applicants, staying with the company (length of service awards), coming to work (attendance bonuses), not getting into accidents, and performing at a high level (Henderson, 1997).

A Study of the Barriers of Implementation of Accounting Information System: Case of Listed Companies in Tehran Stock Exchange

Journal of Economics and Behavioral Studies Vol. 2, No. 2, pp. 76-85, Feb 2011 A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange 1Accounting Mahdi Salehi1 Abdoreza Abdipour2 and Management Department, Islamic Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran [email  protected] com Abstract: Accounting information system is one of subsystems in management information system that is very important in all companies. The current study reviews barriers in implementation by postulating six hypotheses of accounting information system (middle managers, human resources, organizational structure, environmental factors, financial issues, and organizational culture) in companies listed on Tehran Stock Exchange. Finally, some results were obtained in this manner: barrier of organizational structure with 26 percent, middle managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and finally financial issues with16 percent were identified as barriers factors influencing on the establishment of accounting information systems in listed companies on Tehran Stock Exchange. Generally to eliminate these barriers, management, financial managers and staff must be trained practically by experienced teachers in accounting information systems to use the specialist and professional managers, to lengthen position of managers, to clear financial issues, to inform benefits of system establishment to company's managers. By giving reward to managers and staff try to encourage these people to use the new system. To justify staff that the establishment of new system would be their advantages; by the lever of reward, to encourage staff to compete in learning and work with the system in staff and learn to compete with systems that can accelerate performing and implementing the system. Key words: Accounting information systems, Corporate accounting system, financial system 1. Introduction Today, dramatic changes have occurred in the field of Information Technology (IT) and its progress has been so pervasive so that it has created changing trends in different in areas. The most important features of it are; high speed data processing, extremely high accuracy, and high speed access to information, to be up-to-date, the possibility of electronic exchange of information, high quality, very cheap and declining price. By considering these factors there will be no need to justify the use of IT in today's world (Salehi et al. , 2010a). Addition in accounting has to use and apply all or some of the new techniques in their services and obligations. So, providers of information especially accountants, should be the providers of advanced and high-quality information so that their services to be bought in high prices. Otherwise, in the future they will not have any place. Accounting information System (AIS) is developed between one or two or more units of a company to achieve a specific goal (Salehi et al. , 2010 b; Salehi and Alipour, 2010). It contains small sub-systems that support larger systems, includes people, methods, information and software and information technology infrastructures (Romney and Barrett, 2003). System consists of a set of incorporated components that are affiliated to achieve one or several particular goals in a way that, if one or more input can enter in it, one or more output exits (Frederick, 1984). AIS is a completely designed system for the production, collection, organization (processing), storage, retrieval and dissemination in an institution, organization or any other defined areas of society. AIS can helps business units and solve short-term problems of managers in the areas of final price, cost and cash flow through providing information to support and supervision of companies in the dynamic and competitive environment, and to help the integration of these companies and the operational considerations and strategic programs in long term (Mitchell et al. 2000). Progress in the fields of accounting, information technology and information systems during the past two decades suggest conditions to consider the role of accounting information system. For example, the evolution of active database technology, implementing new models, such as accounting resources and factors of planning resources and allowing accounting information to attract financial old data. 76 Available literat ures show little evidence of developing AIS within medium companies. In fact considerable evidences suggest that financial accountings n medium companies are the main source of information and management (McMahon and Davies, 1994). Advantages of JIT The advantages of the JIT philosophy are many. Giunipero et al. , (2005) say that JIT has led to several benefits which include lower production cost, higher and faster throughputs, better product quality, reduced inventory costs, and shorter lead times in purchasing. According to an American study of U. S. Manufactures, companies can expect improved performance in lead times, quality levels, labor productivity, employee relations, inventory levels and manufacturing costs (White, Pearson, and Wilson, 1999). Fullerton and McWatters (2001) summarised benefits in to five categories: quality benefits, time-based benefits, employee flexibility, accounting simplification and firm profitability. The increase in performance is usually attributable to a decrease in inventory levels, smoother production flow, lower storage cost and ultimately a decrease in average cost per unit (Hall, 1989). Callen et al. , (2000) reported that JIT plants have significantly less WIP than non-JIT plants. JIT plants also store fewer finished products and have lower variable and total costs than the non-JIT equivalent. Callen et al. , (2000) further found that JIT plants are significantly more profitable than non-JIT plants, but are neither successful at minimizing WIP and costs nor maximizing profits. It is possible to observe that traditional performance measurement system is inconsistent with JIT system benefiting from technological innovations at a maximum level and also that it prevents or hides broad-based effectiveness of new production methods. In this sense, the restrictions of traditional measurement system in JIT environment might be listed as follows: 1. Continuous development in production process is basic element in JIT manufacturing environment. To reach this aim easily, it’s intended to make flow of production possible with minimal parties and decreasing stock levels to a minimum. Yet, production and productivity measures of traditional understanding have reported that the productivity is low when small-lot production is made (Drury, 1990). For this reason, traditional accounting system suggests increasing batch capacity rather than decreasing lot size, which leads to raising stock levels, long supply process, increasing cost and declining customer satisfaction (Mcnair et al. 1990). As in standard costing, appropriate operational control of traditional accounting system cannot be carried out in today’s production environment (Allott, 2000; Cheatham and Cheatham: 1996; Ezzamel, 1992). Besides, due to the reliability and consistency of manufacturing processes in JIT environment, deviations do not exist or exist in qui te low level and it also leads to less use of deviation analyses. JIT manufacturing system changes will bring about changes in information requirements (Upton, 1998). As it is known, normally traditional performance, reporting is prepared monthly or weekly and cannot detect on time real reasons of processes that are not realized as expected. Yet, in JIT production system there is a possibility of short production cycle, so it requires information for the problems coming out in accordance with one-day or â€Å"real time† principal. 2. 3. Ahmad et al. , (2004) presented potential benefits and performance improvements achieved through JIT implementation. The summary of main benefits of JIT is listed below: 1. 2. 3. . 5. 6. 7. 8. 9. Reduced process time, setup time and lead time; Reduced raw material, wip and finished goods inventory levels and lot size; Improved machinery and reduced machine breakdowns and downtimes; Minimized space requirement; Improved flow of products; Lowered production costs; Simplified production processes; Improved quality; Improved flexibility, multifunctional ability, motivation and problem solving capability of emplo yees; 10. Increased productivity and performance; 77 11. Improved consistency of production scheduling; and 12. Increased emphasis on supplier integration Following are the main objectives of the study: 1. 2. Identify barriers in the establishment of AISs in companies. Provide strategies for the establishment of the obstacles companies AIS in listed companies on TSE. 2. Theoretical issues and review of literature IT is a company's key infrastructure that includes physical information technology infrastructures, information technology of human resources to get information (technical and managerial skills), and technology of irreplaceable resources (Bharadvj, 2000). An important study problem in management accounting and concern about AIS decision-making with organization regarding the need for information is communication and control of accounting information system. Computer system is based on a process that supports financial data for decision-making tasks of managers within the frame of coordination and control of company's activities that in the researches of different studied models, between accounting information system with technology organization, organization's structure and organizational environment have been studied (Chen and Hall, 1994). AIS is an important mechanism of an organization that is vital for effective management decision-making in controlling organization (Zymrmn, 1995). Generally, AIS is classified in two categories: a: effective decision-making for information that is largely for control of organization and b: to facilitate information that is mainly used for coordination of organization in decision-making are used (Kern, 1992). Effectiveness of AIS to increase system integration is to improve internal communications throughout the organization (Huber, 1990). Top management team with various planning and management information system influences on strategic performance (Gil, 2009). Behavioral changes following Joint development show AIS support and participation of users that has been influencing on in accounting information system development and improved financial performance, which eventually lead to successful troubleshooting cost accounting system, are based activities (Alden burg et al. , 2009). About the productivity of information technology within the information systems in public accounting is that a small number of respondents aware of the technology components were the major component of respondents information technology data, but not the information system Accounting and usefulness were aware of the development and effects in this study started the organization, human resources management and knowledge of technology and acceptance of data were evaluated (Madshary, 2008). Comparative advantage as a model of efficiency value accounting information systems research for scholars is significantly effective and that represent the financial resources and human resources as the two basic pillars of research and development supplement industry regarding information systems that are accounting absolute superiority ensures business operations (Eles, et al. , 2008). Management stress on critical factors in success to implement organizational resources planning systems suggests that the selecting appropriate time, completing the project by one management, training personnel, superiority of project results in comparison with other projects, use of consultants, management interaction with users, the use of project control committee, shows the difference between successful and unsuccessful projects (Bradley, 2008). Test of textual factors and the impact of characteristics of technology on implementing auditing decisions is in such a way that the use of computer techniques by experienced auditors shows that companies which have experienced the ability of influencing on implementation of new technology using long-term budgets, have assed different courses through indirect control of the software (Curtis and Payne, 2008). Intelligent business systems and measuring, its effects in connection with business processes and organizational performance when measuring performance is important as information technology systems through specialized texts and literature is outstanding (Bashir, et al. , 2008). Test of the influence of international investors on the quality of accounting information demonstrates that the choice right of investment and increasing work quality of international investors on the quality information has influenced on Russian accounting companies (Baguya, 2008). Current economic and the traditional model of accounting reports: challenges and opportunities ahead of AIS researches prove that the economy in real condition can accelerate measurement and evaluation of business. Decision-making processes as a 78 new business model results in decrease of internal and hidden processes. Therefore, AISs together with research literature have been successful in development of new models to accelerate accounting processes (Vasarahly and Els, 2008). Organizational determining factors acceptance and implementation of information technology in mean companies: private and public companies shows that limiting factors in the implementation and information technology overhaul, reform arranged, changes, lack of qualified personnel and Run the same technology and information systems quality are essential (Muyanu and Brook, 2007). Strategic Planning of information systems: case study in inancial services companies in Germany represents that lack of scientific literature in implementation of strategic information systems planning, data transfer isn't mainly due to scientific literature, although scientific literature inspiring, in practice to run strategic planning, information system not included. Professional characters of management and different resources are of scientific characters. Thus the role of management in the information technology practice through the opinions of staff need more experience (Tabnar, 2007). More regulatory practices on information technology function of information technology organizations and business sector common understanding with the goals are associated with information technology. For example, active participation in the committee information technology, trade balance, decisions regarding technology information and understanding of strategic policies and administrative information technology in successful exploitation of information technology projects (Buyan et al. , 2007). Appropriate review between designing of AIS and performance of commercial units by analyzing strategies explains that high performance of commercial units depends on a wide range of accounting information systems (Boolean, 2007). Study of integrated information systems literatures of management accounting with consideration to the existing strengths within the framework of management accounting elements, new integrated information systems of accounting results in more development and understanding of theatrical frameworks in this regard. It identifies research gaps and suggests using research opportunities with different patterns and different methods. Ranking of AISs on performance of medium companies in Malaysia after study of 310 companies through electronic questionnaire showed that, a significant and important part of medium companies in Malaysia placed in high rank, and only a limited number of medium companies because of low organizational performance were in low level of accounting information systems (Nur Azizi and Kynk, 2005). Factors of users' concentration, measurement, and report making, quality of provided management information, reviewing and checking group work of outcomes affect the quality of accounting information (Hong-Jiang, 2005). To develop and spread of AIS a special team should be organized for designing input and output concepts and processing stored information so that company's decisions for main outputs and comparing of them with computer information to be possible and achievable (Romney and Stein, 2003). Future development of AIS in investment shows that the successes in avoiding risking the capital of companies are of five categories as: 1- clear and bright offers. 2 – Internal changes in institution investment. 3 – The variety of variables and repeating information change 4 – More use of information for supportive decisions support 5- world-wide impacts on investment. These evidences are good reasons for the judge and further research in the future and development of AIS (Gavyn et al. , 1997). Mistry (2005) found that, though JIT has been widely implemented, interest in documenting its impact on financial performance and productivity was generated during last few decades. For example, Inman and Mehra (1993) established the link between JIT benefits and bottom line financial measures. Olsen (2004, cited in Swamidass, 2007) is stated that â€Å"lean/JIT firms tend to have better return on equity†, since lean/JIT is associated with low inventories. However, according to Fullerton and McWatters, (2002), the use of financial performance measures under the present competitive market conditions appears unsustainable due to various reasons. Therefore, performance measurement system of a corporate using JIT production system should support basic variations such as increasing product or service quality, continuous development and reducing the losses (Hendricks, 1994). 79 Chart (1): General Plan of Financial Automation 3. Research methodology The statistical society of the study includes the financial managers of the companies listed on Tehran Stock exchange (TSE). For this purpose, a number of 442 companies were selected from TSE website. From the entire number of the selected companies 36 companies were omitted from the list of listed companies of TSE following the session of Security Subscription Board on June 10, 2008. Eventually, the study was concentrated on 406 companies from 36 different industrial sectors. The statistical community in this research could be all of companies all over the country, but with different directions and limitations of the personal facilities and we limited statistical community and selected 100 companies listed on TSE. Research data collection instrument is a questionnaire which has been standardized in the academic community and validity of it considering the opinions of specialized literatures and comments of expert managers in relevant areas were analyzed and its validity is acceptable. In order to determine the proper size of the specimen and calculate the Cronbach ? coefficient a pre-testing process was conducted. The methodology of the process was as follows: A number of 13 questionnaires of which narration style had been confirmed were distributed by the researcher among the financial managers of the admitted companies of TSE as an initial specimen. The original data showed that, on average, the affectivity of financial expenses in order to establishing an internet financial reporting was rated at 13. 90 with the standard deviation of 4 within the range of 5-25. In the society average comparison test, with the constant number of 15 (the middle point of the above range), at least, a number of 86 persons at 5% error rate provided 80. 26 percent level of ability. In order to testing of hypotheses, T-Test was employed in the study which it fits to the testing of hypotheses. Research hypotheses H1: middle managers prevent the establishment of AIS in financial units. H2: organizational structure prevents the establishment of AIS in the company's financial units. H3: organizational culture prevents the establishment of AIS in financial units. H4: financial problems prevent the establishment of AIS in the company's financial units. H5: labor prevents the establishment of AIS in financial units. H6: environmental factors influencing on AIS prevent the establishment of the company's financial units. 4. Data analysis In this section, demographic information of participants based on research experience and education level is presented in Table 1. 80 Table 1: General information of participants Item Variable Diploma Educational background B. A M. A Field of the Study Accounting Management Lee than 5 years Experience 6-10 years 11-15 years Manager Designation deputy expert clerk Testing of hypotheses Frequency 26 59 12 59 38 62 28 7 11 7 41 38 Percentage 26. 80 60. 80 12. 40 60. 80 39. 20 63. 90 28. 80 7. 20 11. 30 7. 20 42. 30 39. 20 H1: middle managers prevent the establishment of information systems in the company's financial units. In order to testing of the first hypothesis, One sample T-test is employed which the detail has presented in Table 2. Table 2: The results of testing first hypothesis Test Value=20 First hypothesis Middle managers H0: M = 20) (H1: = M> 20 degrees of freedom T Significant level 0. 001 Information contained in Table 2 shows the level of significant 0. 001, and since the significant level is less than 0. 005 shows the acceptance of hypothesis, so H0 is rejected and H1 is approved. H2: organizational structure prevents the establishment of accounting information system in the company's financial units. Table 3 shows the results of testing of hypothesis, according to the results of Table 3 the research hypothesis is accepted. Table 3: the results of second hypothesis The second hypothesis Organizational structure HO: M = 7) (H1: = M; 7 Test Value=7 Degree of freedom T Significant level 0. 001 Table 3 shows 0. 001 level of significant, and since the significant level less than 0. 005 is accepted, hypothesis H0 is rejected and, H2 is approved. Therefore, organizational structure is one of the barriers of the establishment of AIS in companies listed on TSE. 81 H3: organizational culture prevents the establishment of accounting information systems in financial units. For the above hypothesis single-sample T-test using SPSS software with confidence level of 0. 095 used and the results are mentioned in Table (4) Table (4): the results of testing third hypothesis Test Value=12 The third hypothesis Organizational culture HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 Information contained in table (4) shows significant level of 0. 001, and since the significant level less than 0. 005 is, hypothesis H0 rejected, so H3 is approved. Therefore, organizational culture prevents the establishment of AIS in companies based in financial units of companies. H4: financial problems prevented the establishment of accounting information system in the company's financial units. Table (5): the results of fourth hypothesis Test Value=6 Fourth hypothesis Financial problems HO: M = 6) (H1: = M> 6 degree of freedom T Significant level 0. 001 Information contained in the table (5) show 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, therefore, financial problems prevent the establishment of AIS in companies listed on TSE. H5: Labors don’t prevent the establishment of AIS in financial units. For the above hypothesis one- sample T-test, using SPSS software with confidence level of 0. 95 is used and the results are mentioned in Table (6). Table (6): the results of testing fifth hypothesis Test Value=17 fifth hypothesis Labors HO: M = 17) (H1: = M> 17 degree of freedom T Significant level 0. 001 Information contained in the table (6) shows 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, so H5 is approved. Hence we can say that issues related to human resources are of barriers in the establishment of accounting information system in companies located in stock exchange. H6: environmental factors affecting accounting information system prevent the establishment of accounting information system in companies' financial units. For the above hypothesis single- sample Ttest using SPSS software with confidence level of 0. 95 used and the results are mentioned in Table (7). 82 Table 7: Results of testing sixth hypothesis Test Value=12 sixth hypothesis Environmental factors HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 Information contained in the table (7) shows 0. 001 level of significant, and since the significance level less than 0. 05, is accepted, H0 rejected, so H6 is approved. Hence, we can say that environmental factors can also regard as barriers in establishment of accounting information system in companies located in stock exchange. 5. Conclusion and Discussion: Middle managers prevent implementation of AIS in companies listed on TSE. Results of above hypothesis through single-sample T-test with confidence level of 0. 95 r epresent the acceptance of this hypothesis of the research. It means that middle managers are of affecting barriers in failure of implementation of accounting information system in companies located stock exchange . There is a meaningful relation between middle managers and implementation of accounting information system. Further, environmental factors prevent the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational structure is one of affecting barriers in failure of implementing AIS in companies listed on TSE. There is a meaningful relation between and between organizational structure and implementation of AIS. By the way the results reveal that organizational culture prevents the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational culture is one of the affecting barriers in failure of implementing accounting information system in companies located in stock exchange. It means that there is meaningful relation between organizational culture and implementation of accounting information. The authors come to conclusion that several barriers lead to implementation AIS on listed companies on TSE. In such a condition it seems that without solving these problems the Iranian companies do not enjoy of advantages of AIS, so it cause very big problem in near future. In order to solving these problems all together from top managers to simple clerk should give hand in hand and at least reduce these problems in competition world. 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Gavroche

Gavroche GavrocheGavroche might no be the protagonist of this novel, but nevertheless, his presence through the plot is essential for many reasons.At the begging when we meet Gavroche it appears to the reader that he is just a simple character who would not have much transcendence in the novel, the only thing that he was suppose to do was to tell Marius where Cosette lived.The novel continues and Gavroche reappears in the novel with a more important role in the plot. Gavroche is shown as a little boy who fights alone to survive because he has no family, he lives in a monument in a shape of an elephant and sometimes he has to steal things to sell them so he has something to eat.Poor is a characteristic of this character but he is poor only in the aspects money because he a person who has a big heart who is always willing to give away what he has to others.Gavroche

Case Study Essay Example | Topics and Well Written Essays - 500 words - 46

Case Study - Essay Example The academic advisors also aim to ensure that all the students get an advising experience that is well rounded to navigate challenges and opportunities to fulfill career related and educational goals. They also work with students to transform their unique skills and, thus, create transformational change for their families and themselves (Kelly, 2003). Finally, the goals set by the academic advisers are to help their students to successfully navigate college, whatever their background, and to provide them with the tools they need to thrive in the university. However, there are several obstacles in attempting to improve leadership. One has to do with giving motivation to those one is leading, especially because the students will not go far if they do not feel motivated to achieve the set goals (Gilbert, 2012). Those who lack focus or interest in their goals will undermine the leader’s authority and efforts, although this could be fixed by clearly communicating the mission. Leaders also, sometimes, find it difficult to cultivate an experience of leadership. In order to be effective, a leader must ensure that he/she is capable of effective leadership. Skills that are required to execute particular goals cannot be learned in a classroom setting and, as such, they require some experience so as to execute them. For this reason, lack of experience is an obstacle to improvement of leadership capabilities. Lack of open communication is also an obstacle to improvement of leadership. This could involve finding a way for them to be approacha ble sans losing their authority. For a leader to improve he/she has to depend on open communication and this proves to be an obstacle sometimes. Finally, it is difficult to encourage those that one is leading to be proactive and to take risks with innovations (Gilbert, 2012). According to Matthew L.

A review of academic research undertaken in relation to Small and Essay

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