Frightening Incident Essay Example | Topics and Well Written Essays - 500 words

Frightening Incident - Essay Example The incident, which I am going to relate, is an on-the-job incident in which I saved my friend from a big injury. The injury would have made him disabled for his whole life. My friend and I worked in my uncle’s sugar mill in New Orleans a couple of years ago. We had summer holidays at that time. We wanted to spend that time in a useful way. Therefore, my uncle suggested me to join his sugar mill to pass the time and get some professional experience. I also asked my friend to accompany me. My friend agreed and we started working. We worked in that mill for 3 months as sugarcane chopping machine operators. Here, I would like to mention that a number of processes take place that convert raw form of sugar into the usable form. Sugar cane chopping is one such process in which large moving gears chop the sugarcanes. Operating the chopping machine is not an easy task. One needs to apply force on the paddle through hands to keep the gears moving. Therefore, managers of sugar mills usu ally hire more than one operator to reduce the workload. Each operator operates the machine usually from 60 to 90 minutes in each turn.

Eliminating Discrimination in the Workplace is the Responsibility of Research Paper

Eliminating Discrimination in the Workplace is the Responsibility of Management - Research Paper Example With the growth of industries and diversification, organizations have grown global in their operations. This has resulted in a cultural diversity in the workplace (Bolen and Kleiner, 1996). People from diverse backgrounds are working together under the same roof. Though this diversity makes the organization culturally rich, it also increases workplace discrimination. In the context of discrimination, it should be noted that different rewards and treatment in terms of different productivity levels cannot be termed as discrimination. Some occupations and some workers show more productivity than others, because of their enhanced skills, abilities and qualifications. This results in diverse returns at work, which is efficient and fair. The main aim of this study is to find out the various factors leading to discrimination and harassment at the workplace. The study will throw lights on the various types of discrimination, and the responsibility of the management to monitor and reduce the occurrences of discrimination in the workplace. The study will also suggest ways which can help in increasing the efficiency of the monitoring process and thus reducing discrimination. Role of Management in Eliminating Discrimination Different treatment to satisfy the special needs of particular employees is not discriminatory. For example, making sure that a disabled worker gets proper access to work, or making sure that a pregnant worker is not exposed to health hazards at the workplace, is not discriminatory. Treatments based on individual skills are also not discriminatory (Bell et al, 2010). Discrimination can broadly be classified into six main types. Discrimination can be based on disability, sex, race, sexual orientation, age (Phomphakdy and Kleiner, 1999). Hemphill and Haines (1997) also described six main types of discrimination; Disability discrimination- Discrimination on the basis of disability is prohibiting and differentiate ing qualified individuals with disabilities in procedures such as job applications, hiring, recruitment, compensation, job training and in other conditions, terms and privileges of employment (Phomphakdy and Kleiner, 1999).  

James Joyce Essay Example for Free

James Joyce Essay In James Joyces Ulysses readers encounter Stephen Dedaluss search for identity a search which will be present through the entire narrative. At the heart of Ulysses is Stephens relationship with his mother. Stephen describes both the real mother who reared him and is now dead and an imagined mother serving as a symbol who is a product of Stephens consciousness having fear and anxiety (Hill 329). Mother love is idealized by Stephen in Ulysses: â€Å"Amor matris,† says Stephen, â€Å"subjective and objective genitive, may be the only true thing in life† (207). The concept of â€Å"amor matris,† or mother love, shows the magic power of the mothers fertility. Motherhood is the only fact of life about which Stephen is confident. A mother’s love, the dyadic relationship in which the mother and child are inseparable, however, Stephen experiences only nostalgically. He attempts to articulate it, when it is over. Thus Stephen’s fantasy of a selfless love is marked by a sense of loss. Main Body Although Stephen has buried his mother, she subsequently appears as a ghost. With his own mother dead, it is normal for Stephen to direct his attention sooner or later to Molly Bloom, the Magna Mater presiding over Ulysses. But Molly is something more than a mere person which serves in place of real mother. She symbolizes the sinful flesh, the claims of nature, and human love. Stephens attraction toward her is symptomatic of his disillusionment with all forms of patriarchal pressure (political authority and the Old Testament). She is like a moral goal towards which he is drawn as a result of his opposition to the church. As Murray explains: â€Å"If a man, who believes somehow in the reality and ultimate worth of some religion of gentleness and unselfishness, looks through the waste of nature to find support for his faith, it is probably in the phenomena of motherhood that he will find it first and most strikingly†(Goldberg 36). For Stephen the pain is very strong by the fact that his mother is dead. She has left him alone. She has taken with her his assurance of being related to the world and to himself. She has left the terrible anxiety about his loss. Moreover, she became the â€Å"ghostwoman† who appears to Stephen in the dream of death that lives in his memory throughout the day, together with memories and reflections about the mother in life. Added to his uneasiness about the psychic separation that is necessary for his growth into manhood is the hopeless realization that there is no physical woman to take the mothers place: â€Å"She, she, she,† he says repeatedly in â€Å"Proteus,† â€Å"What she? † (426). As Stephen comes intermittently into focus through the text, so does as much again in strength the problem of the loss of his mother and his necessity for a woman to take her place. The Stephens persistent idea with his dead mother is lightened at times by tenderness, but gradually is darkened by feeling of distress, anger, and offence over the relationship. Stephens memories of his mother start in â€Å"Telemachus† with the recall of his periodic dream of her in her â€Å"loose brown graveclothes† (103-4), which draws from him his initial plea for release – â€Å"let me live. † Stephens reflection to the memories of his mother in life and in death vibrates at the beginning between the desire for separation and the desire for continuous dependence, and his plea for release in â€Å"Telemachus† – â€Å"No, mother! Let me be and let me live† (279). In order to become capable of giving immortality to his life, in art, Stephen must first become a man. This requires a rebirth, not through the spirit, as it is in religion, but like the birth from the mother, occurring through the flesh of the loved woman: â€Å"in womans womb. † Stephen considers this rebirth seriously. At the end, Stephen is reborn in the text. This rebirth is textually completed at the middle of â€Å"Ithaca,† when Bloom opens the garden gate for Stephen, and a birth image includes meanings of the pun on â€Å"in womans womb. † Bloom inserts a â€Å"male key† into â€Å"an unstable female lock,† to reveal â€Å"an aperture for free egress and free ingress† (215-19). This is the â€Å"rebirth into a new dimension† and is also Stephens participation in the incarnation of the artist (Goldberg 96). Stephens image in â€Å"Telemachus† of his mothers â€Å"glazing eyes, staring out of death, to shake and bend my soul. . . . to strike me down† (273-76), brings from him the most dramatic raising of the terrible mother. â€Å"Ghoul! Chewer of corpses! † (278) is a manifestation of rejection which is definitely confirmed in ‘Circe† at the appearance of The Mother. Stephens mother shelters and nurtures her son with her body, her blood, her â€Å"wheysour milk,† who saves him from â€Å"being trampled underfoot† by the outside world (141-47). This motif of interchange between the loving and horrible aspects of the mother, presented in the first two episodes of Ulysses, is repeated in moments of memory any time Stephens mother becomes present in the text, until in â€Å"Oxen of the Sun,† the birth chapter, Stephen describes his release from the mothers threat through his proposed appropriation, as an artist, of her sophisticated power: â€Å"In womans womb word is made flesh, but in the spirit of the maker all flesh that passes becomes the word that shall not pass away. This is the postcreation† (292-94). Haunted through the whole of the day by the memories of his mother in death and in life, Stephen has moved from his loneliness in the morning, coupled with his inner plea to his mother to free him – â€Å"Let me be and let me live† to this statement of purpose at the maternity hospital. And this statement leads to his claim to a creative power that is greater than that of the mother (Hill 329). In â€Å"Circe,† then, The Mother meets with Stephen directly as the terrible mother, in her â€Å"leper grey,† with her â€Å"bluecircled hollow eyesockets† in her â€Å"noseless† face, â€Å"green with gravemould† (156-60). And here in the brothel, Stephen releases from the mother. This release is necessary for Stephen to become the divine creator of his proclamation. The release is accomplished in the unconscious, which is the ruling principle of â€Å"Circe. † The conversation between mother and son in a fundamental manner repeats Stephens encounters with her memory in the daytime, more or less changed, but still with the same odd balance between the loving and the horrible that is associated with the conscious memories. For although The Mother brings with her a message of death – â€Å"All must go through it, Stephen. You too† (182-83) she contains powerful features of the loving mother. As Stephen frightfully denies responsibility for her death – â€Å"Cancer did it, not I† (U 15:4187) The Mother claims, â€Å"You sang that song to me. Loves bitter mystery† ( U 15:4189-90). This line from Yeatss ‘Who Goes with Fergus? † can be found in â€Å"Telemachus,† as Mulligan leaves the parapet, humming: And no more turn aside and brood Upon loves bitter mystery For Fergus rules the brazen cars. (239-41). The paradox found in â€Å"loves bitter mystery† colours The Mothers answer to Stephens plea, â€Å"Tell me the word, mother, if you know now. The word known to all men† (U 15:4192-93). Twice before Stephen has asked the same question in his thoughts about â€Å"the word known to all men†: in Proteus (435) and in â€Å"Scylla and Charybdis† (429-30). In all the episodes in which the question is asked, in only one is a clear answer given. The answer, actually, had never been in the published text of Ulysses until Hans Walter Gablers 1984 Critical and Synoptic Edition interpreted five lines in â€Å"Scylla and Charybdis (U 9:427-31) forty-three words, eleven of them in Latin (Deming 129). This text, restored to one of the most scrutinized carefully segments in Ulysses, the source of most liked quotations about art and life, about fathers and sons, about mothers and sons, described love as the â€Å"word known to all men† (Deming 129). Richard Ellmann, in his 1984 presentation address to the Ninth International James Joyce Symposium in Frankfurt, presented the audience with his own identification of the word known to all men as love, claiming that the word was â€Å"perhaps† death (Deming 129). Kenners position that it might be death is much more than clear in his 1956 Dublins Joyce, where he describes Dublin as ‘the Kingdom of the Dead† and characterizes Mollys final â€Å"yes† as â€Å"the Yes of authority: authority over this animal kingdom of the dead. † The mother thus becomes the image of the â€Å"bitter mystery. † The complete answer to the question Stephen asks about the â€Å"word known to all men† is not ‘love† or â€Å"death† but â€Å"love† and â€Å"death† for whatever is born of the flesh through love will die at the end (Goldberg 156). In â€Å"Circe,† The Mother answers to Stephens plea with a conflicting blending of the loving and the terrible mother. The Mother in â€Å"Circe† is not gentle. True, she gives evidences of her love for her sun amor matris in terms that echo Stephens own thoughts that his mother â€Å"had saved him from being; trampled underfoot† (146): â€Å"Who saved you? Who had pity for you? † (196). But when she asks for Stephens penitence, she becomes for him ‘The ghoul! Hyena! † (198-200). And as the Mother continues to present assurances of her love and concern – â€Å"I pray for you Get Dilly to make you that boiled rice. Years and years I loved you† (202-3) her simultaneous threat of â€Å"the fire of hell† brings from Stephen the words of appeal, â€Å"The corpsechewer! Raw head and bloody bones† (212-14), together with the echo in â€Å"Circe† of his rejection in ‘Telemachus†: â€Å"Ghoul! Chewer of corpses! (278). Up to this point in the meeting with The Mother, although mother and son communicate, they do not touch each other. But with Stephens frantic denial of The Mothers final demand for remorse, a crab unexpectedly appears, and mother and son touch through the crab. This â€Å"green crab with malignant red eyes,† although evidently autonomous, is nevertheless mysteriously, ambiguously connected with The Mother, who â€Å"raises her blackened withered right arm slowly towards Stephens breast with outstretched finger,† uttering, â€Å"Beware Gods hand! † as the crab â€Å"sticks deep its grinning claws in Stephens heart† (217-21). This crab is real, and at the same time â€Å"Cancer did it, not I† (187) has all features of a primary creature from the dark depths of Stephens unconscious. Stephens crab is not visible to others, and his inner creature is not certainly visible even to him. But the terrible ghost with whom both crab and dragon are connected remains for the reader and for Stephen himself Stephens mother (Hill 329). Even Stephen’s references to Mother Ireland, Cathleen ni Houlihan, are tinged with gender bias. Stephen betrayed his mother as well as Mother Ireland. In the early morning at the Martello tower, he connects the old milk woman with the Shan van Vocht, â€Å"silk of the kine and poor old woman† (403), but doubtfully recognizes that the â€Å"wandering crone’ serves the â€Å"conqueror and her gay betrayer [Mulligan]† (403-5). Unlike the patriots who glorify Mother Ireland, Stephen thinks of â€Å"Gaptoothed Kathleen, her four beautiful green fields, the stranger in her house† (184). Mulligan and Stephen at the Martello connect woman with nature: the â€Å"great sweet mother† (78) of the sea. â€Å"Our mighty mother† (85) is, as in case with the Romantic poets, nature (Rickard 215). Conclusion In Ulysses, there is Stephen’s misogyny. He realizes the significance of â€Å"womans place† in a mans life and in his sense of himself. Ulysses is, without doubt, typically a mans book. It begins and ends with the mother figures who complete the male artists self. The mother, who is the â€Å"first incarnation of the anima archetype† (330), enters Ulysses with young Stephen and stays with him throughout most of Bloomsday. Thus, in Ulysses, though there are not many women, Joyce has presented to readers in symbolic terms the important interdependence and complementarity of the man and the mother. Works Cited Deming, Robert H. James Joyce: The Critical Heritage. Vol. : 2. Routledge: London, 1997. Goldberg, S. L. The Classical Temper: A Study of James Joyces Ulysses. Chatto Windus: London, 1961. Hill, Marylu. â€Å"Amor Matris: Mother and Self in the Telemachiad Episode of Ulysses†. Twentieth Century Literature. Vol. 39, no. 3, 1993. Joyce, James. Ulysses. New York: Vintage, 1986. Rickard, John S. Joyces Book of Memory: The Mnemotechnics of Ulysses. Duke University Press: Durham, NC, 1999.

Examining The Application Package Of Accounting Software Information Technology Essay

Examining The Application Package Of Accounting Software Information Technology Essay It is a widely researched topic to motivate small businesses to adopt IT. There is little research focused specially on the motivating factors for adopting computerized accounting systems (CAS) in small organization, though there is much study on the overall adoption of IT. However, small business accounting software is an essential sub-set of overall small business IT research. Accounting software was the biggest application package used and the powerful factor behind the IT hardware acquisition decision. To look into the motivating factors for adopting accounting software, it would be practical to first review the more comprehensive literature on overall IT adoption. Hence, this literature review begins with a discussion of the studies of general IT adoption and then reviews studies particularly focused on accounting software adoption. 2.1 FACTORS FOR ADOPTION OF IT Thong (1999), Harrison, Mykytyn and Riemenschneider (1997), Cragg and King (1993), Moore and Benbasat (1991) and Treadgold (1990), who have made research about small business IT adoption, have now identified a variety of motivating factors. Thong (1999) attempted to strengthen the myriad of IT adoption research by developing an integrated model of information systems adoption. This model is a useful framework in reviewing the variables that impact on a small business owners decision to adopt IT. Thong classified the factors into four elements: Characteristics of the organization; Characteristics of the management; Characteristics of the technological innovation; and 4. Characteristics of the business environment. 2.2 Characteristics of the Organization The characteristics of the organization are variables that manipulate the decision whether to adopt IT or not. Organizational characteristics for instance: employees level of IT knowledge, business location, information-intensity, business size and industry sector has been evaluated in preceding research studies of Fink (1999); Burgess (1998); Wenzler (1996); Attewell (1992); Yap (1990); and Delone (1988). In general, the greater the sales turnover are determined by the larger the number of employees and the more information-intensive the industry, thus the more likely a small business will adopt IT innovation .In addition, Thong (1999) states that small businesses tend to suffer resource poverty in terms of financial competence, offered time and IT skilled staff to facilitate innovation adoption. As a result, Attewell (1992) adds that resource poverty raises the obstacle to innovation adoption in small business. 2.2.1 Information Intensity Yap (1990) quoted in Thong (1999), that businesses have different information-processing needs in different sectors. Those in more information-intensive sectors are more likely to adopt IT than those in less information-intensive sectors. Further, (Porter and Millar, 1985) have reported that greater uses of IT in businesses are due to greater information intensity. Therefore, greater information intensity will lead the holder or supervisor of small business to perceive IT as a most important competitive device and as a result increase the probability and complexity of applying computer software. 2.2.2 Business Size Dewar and Dutton (1983) and Moch and Morse (1977) quoted in Thong (1999), point out that the technological innovation literature has found that larger businesses have more capital and infrastructure to facilitate to adopt computerized accounting system. However, Ein-Dor and Segev (1978), specify that small and medium businesses face considerably more barriers, among others, a lack of internal information system expertise, restricted monetary resources and as such are less likely to adopt information systems than large businesses. Supplementary literature Alpar and Reeves (1990) quoted in Thong (1999) disagree that, even among small businesses, the larger the business, the more able it is able to employ people with specialized skills, for example, knowledge of information systems. Hence, there is a greater opportunity to move from manual system and adopt the computerized one. 2.2.3 Industry SEcTOR Some particular industries are more suited to computerized record keeping than others are discussed by some researchers. These findings are partly supported by the Australian Bureau of Statistics (ABS) 1999-2000 report, Business Use of Information Technology. The maximum use of computers was in businesses in the material goods, business services, electricity, gas and water supply industries. At the same time, the minimum computer use was in the private and other services like housing, cafes, restaurants, transport, storage, retail trade and construction. Therefore, it is more suitable to implement a CAS in industries in which there are more trading dealings and transaction processing so that to facilitate day-to-day running of the business. 2.3 Characteristics of Management Thong (1999) points out that in large businesses, group teams are usually involved in the IT decision-making process. However, this is in distinction to small businesses where the owner-manager is generally the IT decision maker. Therefore, Rizzoni (1991) indicates that in small businesses, the characteristics of the owner-manager are vital in determining the businesss approach to IT. Thong (1999) emphasized that the three major characteristics of owner- manager which are important to IT adoption are: Level of IT education and accounting knowledge. Computer self-efficacy, and Innovativeness. 2.3.1 Level of IT Education and Accounting KNOWLEDGE In view of the fact that managers have miniature knowledge about accounting or seeing as they do not know how to prepare accounts and financial statements, they generally prefer to contract out their accounting work to public accounting firms. In addition, in several countries and in several businesses, managers neither considered the accounting subject by any means nor the accounting subject in the secondary level or tertiary level. Accordingly, Lees (1987), DeLone (1988) and Neidleman (1979) quoted in Thong (1999), specify that the possessors are not alert of the significance and the usefulness of accounting information over and above the advantages of using computers to make effortless accounting works. Thus, it still exists an unwillingness to apply computer software for the reason that business process outsourcing decreases the lack of accounting perceptive of owners. Consequently, there would be a larger possibility to implement a CAS, if managers have been educated about the a ccounting knowledge or if they could be learned about the advantages of computer know-how to produce rapid and precise accounting information. 2.3.2 Computer self-efficacy Self-efficacy is the belief that one has the capability to perform a particular behavior that is extending the social cognitive theory. Compeau and Higgins (1995) described computer self-efficacy as a judgement of ones capability to use a computer. Delone (1988) and Raymond (1988) state that small businesses owners or managers who have commenced computer training and possess computer self-efficacy are more liable to implement IT. The key leader for innovation is the owner-manager and small businesses often cannot afford the luxury of experts to guide them towards the innovation adoption and diffusion process. Thus, it is important for the owner-manager to have computer self-efficacy. It is posited here that, to the degree that the owner-manager feels comfortable and confident with the information technology, here construed as the owner-managers computer self-efficacy, innovative information technology will be adopted. On the other hand, Gableand Raman (1992) discovered that managers in quite a lot of firms are less alarmed or have no idea of the probable remuneration resulting from the use of computers in accounting as they do not possess computer knowledge. Hence, managers would be willing to adopt such computer technology to process accounting data and produce appropriate and consistent financial reports on time, if they could be learnt about the favourable effects resulting by adopting accounting software package. 2.3.3 INNOVATIVENESS Innovation is defined as a change made in the traditional way of doing things. In this framework, innovation means the development of altering the way of preparing financial reports from manual system to accept accounting software package as a device for recording and processing accounting transactions and financial reports. Thong (1999) states that the owner-manager is the one who is in charge for the running of the company in small and medium businesses. As a result, the characteristics of owner-manager are essential in determining the innovation attitude given that they are the main decision maker. Kirton (1976) quoted in Thong (1999), contends that everyone is located on a continuum ranging from an ability to do things better to an ability to do things differently. The owner-manager will seek solutions that have already been tried and understood, if the latter is not a modernizer. In contrast, Kirton, (1984) indicates that the owner or manager who wants to innovate will favour so lutions that have not been attempted and are thus hazardous. However, Thong (1999) suggests that there is not anything that other associates of the business can do to use computers for accounting works if the owner-manager has not the willpower to innovate. 2.4 Characteristics of the Technological Innovation The decision to implement Information Technology is dependent on the characteristics of the technological innovation itself as they are also a vital determinant. Rogers (1983) defined diffusion as the process by which an innovation is communicated through certain channels overtime among the members of a social systems. Rogers uses the terms technology and innovation synonymously, but explains that technology is a design for instrumental action that reduces the uncertainty in the cause-effect relationships involved in a desired outcome. There are five, potentially relevant, characteristics of innovation noted by Rogers (1983) which are potentially valuable in explaining the results of our research. Complexity: how difficult technological innovation is perceived as easy or difficult to understand and use; Compatibility: how technological innovation must be consistent with the existing values, past experiences and needs of potential adopters, for instance producing quick reports as efficiently and effectively; Relative advantage: how much technological innovation must be perceived as better or worse to be compared to its predecessor system; Trialability: is the degree to which an innovation may be experimented with by potential users on a limited basis; Observability: how much time it takes for the results of technological innovation to become visible and maximize profit. It has been noticed, over the past decade that the initiation of powerful, economical microcomputers jointly with available accounting software, have enhanced and raised the barriers to IT modernization. Thong (1999) confirms that, this has shown the way to a boost in the adoption of IT in the accounting field of small businesses. 2.5 Characteristics of the Business Environment Business environment encompasses all those factors that affect a companys operations, and includes customers, competitors, stakeholders, suppliers, industry trends (accounting firm and accountants), regulations, other government activities, social and economic factors and technological development. 2.5.1 ACCOUNTING firm Oran (1988) and Shannon (1986) indicate that many small business owner-managers are not alert of the extra services supplied by accountants. Additionally, until a problem does not arise, owner-manager will not discuss with accountants (Holmes 1987). Moreover, ASCPA (1992) and Breen et al. (1994) maintained in their research that an external accountant used up much of his time on an act in accordance with accounting practice and accounting standards, thus he can help a business to acquire and put into practice the accounting software in the business accounting cycle. Gorton (1999) found that businesses that were recently start-up were more liable to move toward an external accountant for suggestion than more grown-up organizations. Also, Wenzler (1996) states that accountants are exceptionally placed to provide accounting software advice and support to their clients. Such proposal shows to be efficient and effective for businesses to opt for accounting software. There are close relationships between small and medium business owners and accountant, seeing as quite a few small and medium businesses contract out their operation transaction recording and reporting to external accounting firms. In addition, Davis (1997) noted that small and medium businesses depend a lot on accounting firms as their most faithful business advisors. Accounting firms have more acquaintance about their clients and their clients business. They know what their objectives are, and can put forward approaches to help in attaining those objectives. For this reason, as recommended by Yap et al. (1992), accounting firms can considerably influence CAS adoption among small and medium businesses and besides their participation may also contribute to the achievement of computerized accounting implementation. Nevertheless, to reduce errors and put a stop to fraud, it is essential for accountants to be aware of the impact of making use of of computers on the accounting procedures and controls that are premeditated. Moreover, computers cannot replace the opinion and insight of educated accountants but the computerized accounting software can facilitate the tasks by automating much of the everyday bookkeeping processes in the manual accounting systems (e.g. posting, trial balance preparation). Furthermore, computer software allows the accountant to spotlight more on how to proceed with the accounting entries and techniques on financial reports. Last but not least, more of the accountants hard work can be paying attention on supporting management in considering the impact of financing, investing and operating decisions on financial statements and other measures of performance by utilizing accounting software. 2.5.2 Competition Ives Learmonth (1984) and Link Bozeman (1991) quoted in Thong (1999) confirmed that it is usually assumed that competition will enhance the possibility of innovation adoption. Ettlie (1983) and Ettlie Bridges (1982) quoted in Thong (1999) also point that competition leads to environmental insecurity and increases both the need for and the rate of innovation adoption. Porter and Millar (1985) advise that, businesses will be able to compete in three ways by adopting IT: IT can create competitive advantage by reducing costs or increasing differentiation. IT can change the industry structure and, in doing so, change the rules of competition. IT generates new businesses by creating derived demands from new products, often within existing operations of the business. 2.5.3 External Agents Small businesss customers were a considerable reason for implementing IT, more than the pressure of competitors suggested by Wenzler (1996). Luckily, Public Practice Accountants are in a superior position to provide systems analysis, design, implementation, and support advice to their clients as many small businesses are in lack of resources to adopt CAS. Furthermore, the introduction of the Goods and Services Tax (GST) was an external influence on small business owner-managers decisions to adopt a CAS. Many small businesses would have taken advantage of Government incentives to help with the transition costs of the GST. Many small businesses computerized their accounting systems following the introduction of the GST because accounting for the GST using manual records proved to be too complicated (Lief 2000). Since the introduction of the GST, it has been shown that many small businesses agree that the costs involved were usually: offset by better record-keeping and resultant better business management. The general consensus was that the move to computerized records was very positive for the small business sector overall. 2.6 BARRIERS FOR ADOPTION OF IT Computerized accounting implies that the only thing that employees do is inputting and recording transactions into the computer, which then processes the other steps of the accounting cycle automatically or by a request. Davis and Olson (1985) defined Information System adoption as using computer hardware and software applications to support operations, management, and decision making in the business. In this study, computerized accounting is defined as using computer software applications to support accounting operations. However, many small businesses are cautious about the effect computer may have in their firm. When a CAS is installed, if there is a bad option of hardware or software, or insufficient planning, this may lead to obscurity and may have severe long-term consequences. Some reasons constantly mentioned in literature to explain why small firms that had not yet adopted IT, identified the three main barriers to IT acquisition. 2.6.1 Lack of computer skills and knowledge Stanworth and Gray (1992) and Marlow (1998) reported that drains on time and money characterize important limitations. Computer technology infuses businesses both large and small; the need for employees with adequate IT knowledge is serious. There are two achievable solutions to this dilemma. Firstly, it is the employment of devoted IT staff. However, this is can be outer the budget of the small association and is expensive. Secondly, IT training is another choice. Conversely, this also appears to be costly. The courses for small firms, professional practices where clients are to be paid on a time basis, time used up when undertaking training is considered by many owner-managers to be a loss of income as all these have proved to be expensive. Accordingly, many small and medium enterprises struggle forward with what knowledge exists inside the organization. The small body of study emphasizing upon the outcome of training in small firms is contradictory. Delone (1988), investigation of vital process factors, stated that the level of computer training was not connected with IT success (measured as the impact of IT on the organization and computer use). On the other hand, Montazemi (1988) stated that there is a favourable relationship between levels of training and measures of the impact of IT. Where workers were disappointed with the levels of training available, he noticed their computer literacy, end-user fulfillment and approval of IT was poorer than their better-trained counterparts. In addition, Igbaria et al. (1997) accounted that training also is useful for small organizations. Their research demonstrates training to be definitely related with the apparent effectiveness of IT and to use it without difficulty. On the basis of their conclusions, Igbaria et al. declare that individuals with no sufficient training are liable to face troubles while using the system. Since they are struggling, they may in fact consider that the system is too rigid to utilize and that the performance remunerations of practice are offset by the hard work of employing it and finally become hesitant to adopt the technology, thus defeating the purpose of establishing the new technology. 2.6.2 Lack of Time Niederman et al.(1991) and Galliers et al.(1994) state that analysis carry out in large businesses have constantly revealed information systems (IS) planning to be one of the top priorities of information systems and business managers for time management. However, Fidler et al.(1993) and Dou- kidis et al, (1994) report that existing study puts forward that small organizations are fading to pursue the model set by their larger counterparts and remain, in terms of modern management practice, in the dark ages. Whilst it is recognized by Malone (1985) and Cragg (1990) that the official planning techniques of large businesses are not essentially suitable for small businesses as investigation recommends that small firms that have adopted more formal planning systems come across lesser IS problems. Regardless of such results, Cragg and King (1993) report finding `few formal planning and control activities associated with the computer, or for that matter, with the business as a whole. Where planning does take place it has a tendency to be assumed on an unexpected, problem basis; only an action of the owner-manager; informal, periodic and closed; and prejudiced seriously by advice from external sources with less skills and experience than the owner-manager. While Doukidis et al. (1996) suggests, although IT is generally linked with a systematic approach to management and decision-making and its introduction requires careful planning, much small business management performance is based on short-term, informal, ad hoc lines. Furthermore, McMahon (2001) study mentioned that it really develops management in small firms and frees up time by using a computerized record keeping system. However, John Breen and Nick Sciulli (2002) initiated that business operators are probable to have complexity finding time to put into operation a CAS as they lack the time to examine and or implement a computer software package. For that reason, it may have a positive effect on the business taken as a whole and may facilitate to find the time to adopt CAS, if owner-managers could have the required management and financial skills. Besides, Proudlock et al (1999) research observed that some businesses owners did not have enough time to locate and acquire particular accounting software that satisfy their business necessities, and they did not have time to set up the accounting software and to record the routine business dealings. This is why they did not adopt Information Technology in the financial accounting system. 2.6.3 financial resources Iacovou et al. (1995) finds that small and medium enterprises need a constant supply of sufficient financial resources for a flourishing adoption of CAS. The financial resources are looked-for to face the installation costs, maintenance, and other current expenses that might crop up during the whole course of the system operation. However, Iacovou et al. (2005), Quayle (2002) and Riquelme (2002) added that not all small and medium enterprises have enough financial resources needed to support the adoption of CAS and as such financial limitation becomes the barrier to CAS. Head (2000) confirmed that: ..small business cries poor when it comes to buying computers. This shows that it is very costly and difficult when shifting from manual system to computerized system. Also, due to costly investment, many small business managers were unwilling to use computer software in the accounting system as mentioned by Head (2000) research study. However, Doukidis et al. (1994) and Proudlock et al. (1998) state that consultant assistance comes at an elevated price, often too high for the small business. Consequently, many small organization owners prefer to obtain advice from neighbouring firms and support firms as well as less formal sources of advice such as immediate family, friends and acquaintances, who basically have little or no understanding of the business. In the same way, Delone (1988) and Gable (1991) affirmed that IT consultants may not always be the reply. Although they are familiar with the application of IT in business, they hardly ever are aware of the specific needs of individual businesses in the same depth as the owner-manager. 2.7 Conclusion This overview of past research studies has clearly demonstrated the criteria which influenced the factors for the adoption of information technology in the accounting profession for some small and medium businesses. Nevertheless, these past studies have lifted a debatable issue in the literature. Consequently, no contrasts are made between businesses that use a computerized accounting system. This assessment would be practical in the reasons for using or not using computerized records, over and above what factors would persuade more businesses to adopt IT irrespective of their dimensions. Moreover, according to the literature, all of the above characteristics influence the owner or managers decision to implement IT in the accounting field to a varying extent depending on the economy and industry in which the business operates. .

Views on Poetry and Other Art Forms in Emersons The Poet :: Emerson Poet Essays

Views on Poetry and Other Art Forms in Emerson's The Poet Emerson's "The Poet: An Essay," is packed with statements, and ideas that contradict each other in many ways. His use of lofty language and ego driven ideals are built to confuse the average reader and are clearly not meant for the purpose of entertainment. As a reader, I found the text to be confusing and unfounded in its theories about man's connection with nature. Firstly, Emerson starts right off by throwing a wrench in his own works. His description of admirers of fine art and sculpture is nothing more than a generalization. One cannot make such sweeping statements about a group of people. There are always exceptions to the rule. I am sure that many admirers of fine art know a lot about the subject and have very good reasons for liking what they do. Not only does Emerson slam the artistic elite, but his whole essay is an embodiment of the ideals he is trying to dispel in these first few sentences. Emerson treats poetry in the exact same manner in which he scoffs at in the beginning of the essay. The author feels that The "true poet" is our closest connection with nature. I am very sure that there are people who admire paintings of a fine nature scene, and they surely feel that it is our closest connection with nature. Words are not the only way to express oneself in a connecting way with nature. This brings me to another sweeping generalization that Emerson makes in the body of this essay. He actually makes the statement that words to a song are not poetry in a sense. Being a musician, I strongly disagree with such a statement. Song lyrics can be just as touching as any other type of poetry. In fact, this type of poetry has another added bonus besides the words. This is called music! Music itself can even stand alone in painting a very vibrant picture of nature with no words at all. This is more of an accomplishment, because the author is not allowed to use words in his sound painting. Music that describes nature without the use of language is still using symbolism to convey the connection between man and nature. The difference is that a violin might symbolize the wind instead of a bunch of words.

The Hysteria Over Conversion Disorder Essay -- Health Medicine Biology

The Hysteria Over Conversion Disorder Scientists in fields connected to neurobiology and psychiatry remain mystified about the cause of Conversion Disorder. The disorder is characterized by physical symptoms of a neurological disorder, yet no direct problem can be found in the nervous system or other related systems of the body. This fact alone is not unusual; many diseases and symptoms have unknown origins. Conversion Disorder, however, seems to stem from "trivial" to traumatic psychological events and emotions rather than biological events. The extreme symptoms often disappear as quickly as they appear without the patient consciously controlling or feigning them. Thus, Conversion Disorder serves as a significant example of how blurred the conceived demarcated divisions of mind/body/behavior can be. Conversion Disorder is diagnosed solely by its physical symptoms seen in patients. Symptoms can be divided up into three groups: sensory, motor and visceral. Sensory symptoms include anesthesia, analgesia, tingling, and blindness. Motor symptoms may consist of disorganized mobility, tremors, tics, or paralysis of any muscle groups including vocal cords. Visceral functions include spells of coughing, vomiting belching, and trouble swallowing (1). Most of these symptoms are strikingly similar to existing neurological disorders that have definitive organic causes. Conversion Disorder, on the other hand, defies the nerve patterns and functions from which the symptoms should follow. CT scans and MRIs of patients with Conversion Disorder exclude the possibility of a lesion in the brain or spinal cord, an electroencephalograph rules out a true seizure disorder, and spinal fluid eliminates the possibility of infections or ot... ...ies in the seeming dichotomy between mind and body. This dichotomy however remains a created one for the benefit of our own understanding. Yet, in the case of Conversion Disorder, delineated scientific thinking seems to have prevented our understanding rather than facilitating it; by inspecting the trees, we are missing the forest. References 1)PsychNet-UK http://www.psychnet-uk.com/dsm_iv/conversion_disorder 2)Emedicine: Instant access to the minds of medicine., Dufel, Susan M.D. "Conversion Disorder". http://www.emedicine.com/emerg/topic112.htm 3)Parobek, Virginia M."Distinguishing conversion disorder from neurologic impairment".Journal of Neuroscience Nursing. 04/97. Volume 29. Number 2. p. 128. Infotrack: Expanded Academic , scroll down to E-journals, select Science Direct and search for title http://www.brynmawr.edu/Library/Docs/biology.html The Hysteria Over Conversion Disorder Essay -- Health Medicine Biology The Hysteria Over Conversion Disorder Scientists in fields connected to neurobiology and psychiatry remain mystified about the cause of Conversion Disorder. The disorder is characterized by physical symptoms of a neurological disorder, yet no direct problem can be found in the nervous system or other related systems of the body. This fact alone is not unusual; many diseases and symptoms have unknown origins. Conversion Disorder, however, seems to stem from "trivial" to traumatic psychological events and emotions rather than biological events. The extreme symptoms often disappear as quickly as they appear without the patient consciously controlling or feigning them. Thus, Conversion Disorder serves as a significant example of how blurred the conceived demarcated divisions of mind/body/behavior can be. Conversion Disorder is diagnosed solely by its physical symptoms seen in patients. Symptoms can be divided up into three groups: sensory, motor and visceral. Sensory symptoms include anesthesia, analgesia, tingling, and blindness. Motor symptoms may consist of disorganized mobility, tremors, tics, or paralysis of any muscle groups including vocal cords. Visceral functions include spells of coughing, vomiting belching, and trouble swallowing (1). Most of these symptoms are strikingly similar to existing neurological disorders that have definitive organic causes. Conversion Disorder, on the other hand, defies the nerve patterns and functions from which the symptoms should follow. CT scans and MRIs of patients with Conversion Disorder exclude the possibility of a lesion in the brain or spinal cord, an electroencephalograph rules out a true seizure disorder, and spinal fluid eliminates the possibility of infections or ot... ...ies in the seeming dichotomy between mind and body. This dichotomy however remains a created one for the benefit of our own understanding. Yet, in the case of Conversion Disorder, delineated scientific thinking seems to have prevented our understanding rather than facilitating it; by inspecting the trees, we are missing the forest. References 1)PsychNet-UK http://www.psychnet-uk.com/dsm_iv/conversion_disorder 2)Emedicine: Instant access to the minds of medicine., Dufel, Susan M.D. "Conversion Disorder". http://www.emedicine.com/emerg/topic112.htm 3)Parobek, Virginia M."Distinguishing conversion disorder from neurologic impairment".Journal of Neuroscience Nursing. 04/97. Volume 29. Number 2. p. 128. Infotrack: Expanded Academic , scroll down to E-journals, select Science Direct and search for title http://www.brynmawr.edu/Library/Docs/biology.html

Dealing with culture Essay

It has already been mentioned earlier that for effective intelligence work there must be an ability to understand other people’s culture especially that of the enemy. But there is also another type of culture that must be addressed and understood – it is the culture that exists within the US intelligence community. It must be made clear though that no organization or community does not develop values or norms overnight. This only means that any initiator for change must be ready for the long haul because it will not away that easily. There is always organizational culture, it helps define the group and guides its members on the proper course of action. According to Amy Zegart the culture that exists within the intelligence community can be described as parochialism, risk aversion, resistance to change, and that â€Å"need to know trumps need to share† (2007, p. 64). All of these need to be transformed in order to have a much improved intelligence community. Coordination The 9/11 fiasco as seen in the nine-one-one report clearly calls for better coordination among the different counter-terror agencies of the US government. This realization leads to the recommendation that for America to be safer there is a great need for more coordination among the said groups. But as many have known this is easier said than done. According to Zegart the CIA from the onset was not really given the power to coordinate all government agencies related to intelligence gathering and as a result: The existence of so many separate agencies and the absence of formal mechanisms to integrate them became reinforced by bureaucratic procedures over time. Throughout the Cold War, different intelligence agencies developed their own budgets and set their own priorities, hired their own staffs and trained them in separate programs, communicated by separate e-mail systems and kept intelligence in incompatible databases (2007, p. 66). Jurisdiction is one of the major stumbling blocks in solving a crime or gathering data. When this term comes up immediately more barriers will shoot up immediately preventing the agency with a significant lead to pursue even further. Now, there is a good explanation for jurisdiction and it is the need for order, focus, and responsibility. But most of the time it only serves one thing and it is to be sure who to blame when there is a failure in the system. One of the painful realizations in 9/11 is the fact that terrorists do not respect jurisdiction, they come and go as they please and successfully exploited the civil liberties offered to individuals living in this country. So a member of a terror group can be living in Asia for one year and then at the end of that period decides to fly to Los Angeles and then from there move around the country in preparation for a major attack. Who then is in charge to track this guy? Sharing of Information Aside from the lack of coordination, another related problem is the strong dislike for information sharing. And again this is understandable; each group is rewarded for their effort. If one has caught a huge quantity of fish by being up all night on a fishing expedition there is no logic to sharing it with others who did not put up the same effort. On the other hand there are cases wherein the failure of one agency is the failure of all. Take for instance 9/11, there is no use shifting blame or pointing fingers at the CIA because the destruction is close to the heart of America where everyone is affected. This leads to the argument that information should not be the standard-operating-procedure but there are cases where information sharing is a must. And one way of doing this is by classifying cases, finding out which one requires the collaboration of those working internationally, on the national level or local level. Improvements The preceding pages clearly demonstrated that there is a need for positive change in the US Intelligence community. If civilians and those who are from the outside looking in can provide key observations on areas that needed change then those who are working within the intelligence community are painfully aware of their shortcomings. The following pages will describe the improvements made by various counter-terror groups within the fold of the Federal Government. Need to Share Information One of the areas that requires overhaul is with regards to information sharing. This has not been lost to the analysts and strategists working under the U. S. Department of Homeland Security and its think tank the Homeland Security Advisory Council who proposed the Intelligence and Information Sharing Initiative: Homeland Security Intelligence and Information Fusion. The key term here is fusion and this program calls for the: †¦ managing of flow of information and intelligence across levels and sectors of government and the private sector to support the rapid identification of emerging terrorism-related threats and other circumstances requiring intervention by government and private-sector authorities. It is more than the one-time collection of law enforcement and/or terrorism-related intelligence information and it goes beyond establishing an intelligence center or creating a computer network (see Homeland Security Advisory Council). This relatively recent move by the DHS is not only audacious but shows how they have completely acknowledged the error of their ways. There is no single or central agency that can do all the work when it comes to apprehending terrorists. The lowly policeman may not be wearing fancy suits and may not even pull top dollar from his work but a police officer does the dirty work. The operatives of counter-terror groups may have the firepower and the resources apprehend a terror group but they can be far away; it will take them precious time to leave their offices in and pursue. Whereas the local police department is in close proximity to the terrorist cell and therefore there is no reason why they could not be dispatched to stop the said terror group from executing their plans. To get a better idea with regards to how serious DHS is in improving their capabilities, the anti-terror agency is not only acknowledging the need for sharing information and intelligence but they are also admitting that crucial data can come from anywhere. The DHS pointed out the sources of relevant information to be coming from: a) Federal; b) State; c) local; d) tribal; e) various government entities; f) General public; and g) Private-sector entities. Therefore, there is a great need to improve on the process of information analysis and information dissemination. The following steps are designed to jump-start the said process (see Homeland Security Advisory Council): †¢ The use of common terminology, definitions, and lexicon by all stakeholders; †¢ Identifying critical information repositories and establishing the process, protocols, procedures, and technical capabilities to extract information and/or intelligence from those repositories; †¢ Understanding and elimination of impediments to information collection and sharing (i. e. , it should be a priority for the Federal Government to provide State, local, and tribal entities unclassified terrorism-related information); †¢ Extensive and continuous interaction with the private sector and with the public at large. The FBI It was mentioned earlier that in the decades of the 70s and 80s the Federal Bureau of Investigation was forced to mellow down its tough investigative stance. The lack of aggressiveness was criticized in the aftermath of 9/11. Today new laws are giving new life to the FBI invigorating the said agency to pursue suspected terrorists. Aside from the new mandate – following 9/11 – that allow the FBI to step on the accelerator the President of the United States issued a new directive in 2005 that would forever transform the FBI. On June 28, 2005 the President directed the FBI to create the National Security Branch within the FBI that will result in, â€Å"Integrating investigative and intelligence activities against current and emerging national security threats†¦Ã¢â‚¬  (see National Security Branch Overview, 2006). This new mandate from the President allows for the creation of the following: a) the FBI’s Counterterrorism Division (CTD); b) the Counterintelligence Division (CD); c) the Directorate of Intelligence (DI); and d) the Weapons of Mass Destruction Directorate (WMDD). This simply means that the FBI is no longer typecast as the main investigative body of Federal government it now also functions as counterintelligence and counterterrorism arm of the government as well as the main agency that will handle weapons of mass destruction in the domestic sphere. Conclusion The United States of America, its leaders and its citizens must come to terms with its new found status. And it is the sole superpower in the global arena. There is nothing that comes close to the US in terms of economic and military might. This is good news for those who come to enjoy the protection of a superpower – a protector who believes in democracy and the rule of law. But this is not a welcome thought for American citizens who are now perceived as enemies by those who have a sick worldview such as extremists. These fanatics are frighteningly angry at the US and their blabbering and crazed invectives show that they may not be coherent at times but are dead serious in causing harm. The US Army is capable pulverizing a small country into smithereens and even able to bring a powerful enemy nation to its knees e. g. Iraq but it does not have the moral authority to simply barge in and decimate suspected enemies. The Federal Government is therefore dependent on an effective and efficient intelligence gathering arm. It has been shown earlier that it is no longer possible to rely on one single agency to combat terrorism and therefore what is needed is coordination and information sharing. One of the major issues that was resolved was in dealing with a prevailing culture of fragmentation, parochialism, and the insistence of need to know versus sharing of information. After 9/11 it is easy to consider changing negative attitudes and adopting a new view on coordination and information sharing. Thus, after 9/11 the U. S. Department of Homeland Security was tasked to break down barriers as it has become painfully clear that the lack of coordination was the simple explanation as to why suspected terrorists were able to undergo flight training under the noses of Federal officials. Concrete steps are made to ensure information dissemination as well as the creation of structures and human resources that will be able to analyze data coming from different parts of the world. Aside from these the U. S. Intelligence community acknowledged the fact that everyone is involved including the State, local and even tribal entities. The big wigs from the Federal Government are also acknowledging the importance of local law enforcement agencies as a deterrent as well as the most effective and efficient aspect of the whole counter-terrorism apparatus of the US. A welcome development was the strengthening of the capabilities of the CIA and the FBI. Special mention is appropriate for the President’s directive to vastly improve the ability of the FBI not only as an investigative arm of the Federal Government but also as a counter-intelligence as well as counter-terrorism agency especially when it comes to weapons of mass destruction that could be potentially deployed in the homeland. All of these changes and improvements combined will greatly deter terrorist activity and would help in the speedy arrest as well as dismantling of terror cells before these groups can wreak havoc in the same magnitude as September 11, another day that will also live in infamy. References Carafano, J. & M. Sauter (2005). Homeland Security. New York: McGraw-Hill. Federal Bureau of Investigation. (2006). National Security Branch Overview. Retrieved 07 February 2008 from http://www. fbi. gov/hq/nsb/whitepaper12-06/whitepaper. pdf. Ganor, B. (2005). The Counter-Terrorism Puzzle: A Guide For Decision Makers. New Jersey: Transaction Publishers. Hulnick, A. (2004). Keeping Us Safe: Secret Intelligence and Homeland Security. Westport, CT: Praeger Publishers. Paine, T. (2005). Homeland Security: The American Tradition. In M. Sauter & J. J. Carafano (Eds. ). Homeland Security. New York: The McGraw-Hill Companies, Inc. Perl. R. (2007). Terrorism and National Security: Issues and Trends. In A. L. Fitzgerald (Ed. ). Terrorism and National Security. New York: Nova Science Publishers, Inc. Posner, R. (2006). Uncertain Shield: The U. S. Intelligence System in the Throes of Reform. Maryland: Rowman & Littlefield Publishers, Inc. Sands, A. (2005). Integrating Open Sources into Transnational Threat Assessments. In J. E. Sims & B. Gerber (Eds. ). Transforming U. S. Intelligence. Washington, D. C. : Georgetown University Press. Sims, J. & B. Gerber. (2005). Transforming U. S. Intelligence. Washington, D. C. : Georgetown University Press. The 9/11 Commission Report. Retrieved 08 February 2008 from http://www. 911commission. gov/report/911Report. pdf. Turner, M. (2005). Why Secret Intelligence Fails. Dulles, Virginia: Potomac Books, Inc. U. S. Department of Homeland Security. (2005). Intelligence and Information Sharing Initiative: Homeland Security Intelligence & Information Fusion. Retrieved 07 February 2008 from http://www. dhs. gov/xlibrary/assets/HSAC_HSIntelInfoFusion_Apr05. pdf . Warner, M. & J. K. McDonald. (2005). US Intelligence Community Reform Studies Since 1947. Washington, D. C. : Center for the Study of Intelligence. Zegart, A. (2007). Spying Blind: The CIA, the FBI, and the Origins of 9/11. New Jersey: Princeton University Press.