Psychology essay writing
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Wednesday, August 26, 2020
Conrads Heart of Darkness and Goldings Lord of the Flies Essay Example for Free
Conrads Heart of Darkness and Goldings Lord of the Flies Essay In doing this I will investigate a portion of the key focuses in the two books. For instance the two of them reprimand the timeframe they are living in. For Golding it is after the Second World War and he is tending to that war could break out once more. Demonstrating this is in the primary part we hear we was assaulted! This shows humanity would assault youngsters in a traveler plane. Though Conrad is living in the late Victorian period where Europe has pushed government on Africa and has misused the locals into bondage. Proof of this is the chain-groups. Right off the bat I am going to take a gander at how both of the books in some show a kind of excursion into the human psyche. In Lord of the Flies it is the place the kids cross from the great side of the island to the awful side. This beginnings with Jack saying Bollocks to the standards! This in a split second demonstrated the breakdown in the public eye. This began potentially not the excursion of the kids from great to awful, yet it is an excursion that the island takes from great to terrible. It begins with Jack saying that his ensemble will be trackers. This starts the excursion. The island begins to get darker and the youngsters begin to show the dimness of the human heart. With trackers that can have characteristics connected with it that transforms individuals into unimportant creatures with just a single thing on the mindkilling. This is appeared by how when Jack, Simon and Ralph discover the light buds, Jack acts forceful with them Jack sliced one of them open with his blade and its aroma overflowed them. He didnt simply cut them open; he cut them. He again has murdering at the forefront of his thoughts with we cannot eat them. It isn't just Jack that has brought this excursion into malicious. Jacks clan are heard to recite unendingly Kill the monster! Cut his throat! Threaten his wellbeing! So Goldings delineation of an excursion into the human psyche tends to the fixation of executing. Conrad has a comparable methodology, however as opposed to murdering he utilizes frenzy. Proof this is a typical thing in the Congo is when Marlow visits the Doctor. The Doctor was then with a specific energy asked me whether he could gauge my head Marlow let him, and asked the Doctor whether he estimated the people groups heads when they return as well? Presently the Doctor says something to some degree peculiar Oh, I never observe themthe changes occur inside you know So the Doctor infers that individuals go frantic out there and never return. The characters in the two books kind of follow similar lines. I have gathered the fundamental four characters from the two books and have placed them in to two sets Marlow and Ralph and Jack and Mr Kurtz. Right off the bat, with Marlow and Ralph they start off as great individuals however the two of them commit errors. For Ralph it was eventually letting the gathering vote on whether there were phantoms or not. He didn't have to release the vote. What was odd was the path in that he posed the inquiry Who believes that there might be phantoms? That question appears to lead everybody into saying that there are phantoms. He right away lost force. He ought to have asked, Who believes that there are no apparitions? This would have driven everybody into deciding in favor of this. Marlow committed the primary error in being driven into Kurtzs appeal. He had expressed his aversion of the ivory being kept, however when he met Kurtz you hear him state, I was captivated Jack and Kurtz were comparable in that they were detestable. I have just inspected the route in that Jack is malicious, as he actuated the separate in the general public on the island. He additionally had a band of homicidal trackers. Kurtz is insidious in the manner that he got more ivory than the various stations set up yet he stayed away forever it. Taking a gander at the perspective of the two books I find that are in two distinct manners to address the idea of the books. Heart of Darkness has Marlows perspective. I accept this was done so we could be in accordance with his considerations and emotions. This causes us to see progressively about the obscurity of the human heart. While Lord of the Flies has a storyteller. We dont get the equivalent inside insight as with Marlow, however we get a few perspectives, for example, Ralph sobbed for the finish of guiltlessness Having a storyteller encourages us to have concentrated on Ralph on a bend of learning. Simon is seen diversely as his brain is available to us. For instance when he experiences the Lord of the Flies, the words that the Lord of the Flies are stating is just Simon addressing himself. Golding is expounding on Simon along these lines with the goal that he can communicate who the mammoth really is. Extravagant reasoning the Beast was something you could chase you knew didnt you? Im part of you? We in a split second presently begin to comprehend that something as terrible as the Beast has been made up by the human heart. The setting that Conrad utilizes is right off the bat the Thames and afterward he contrasts it and Congo. He utilizes the way that the Thames leads into the greatest, and the best, town on earth. At that point the excursion down the Congo is a street to fiendishness and obscurity. The things Marlow consider such to be the chain packs. Dark shapes squatted, layattitudes of torment, relinquishment, and misery They were passing on gradually it was extremely clear In Lord of the Flies Ralph is Adam in Garden of Eden as he has an instinctual relationship with his environmental factors, however his decency slowly blurs as he is enticed by insidious. The apple in the Garden of Eden is the terrible side of the island (the stronghold territory). This is demonstrated by the way that that was the place Piggy was slaughtered his head opened and stuff came out and turned red. The two books address the murkiness of the human heart. I accept that they are both fundamentally the same as. Conrad and Golding both use demise as their device of underhandedness. In Heart of Darkness it is the locals of Africa that are abused and flagellated until they bite the dust. In Lord of the Flies Golding has utilized the way that even youngsters would kill one another in the event that they were accountable for society. Both of the writings are tales. The two creators reprimand what's going on or what could occur in their timeframe. Conrad didnt like what was going on in Africa in the late nineteenth century. Golding was composing what could occur if another war broke out. The two of them may go to the boundaries to denounce society, however with the brutality of the regular world and the general insatiability, anything can occur.
Saturday, August 22, 2020
Morality and the crucible Essay
Ethical quality is the differentiation among good and bad. It is the assurance of what ought to be done and what ought not be done; or what is correct and what's going on. Ethics manage practices just as intentions. All people live by some arrangement of ethics particularly strict individuals. In The Crucible by Arthur Miller, this is obviously clear. It is about the puritan town of Salem, Massachusetts and the chase for witches. Numerous individuals are dishonestly blamed for black magic. All through this record of history key characters need to settle on decisions that challenge their convictions and morals. They should conclude whether to make the right decision, and battle against a falsehood, or do whatââ¬â¢s wrong and surrender to the lie to spare their own lives. Elizabeth Proctor is one of the individuals who battled for reality, in this way she; as I would like to think is the most good character in the story. Elizabeth is the spouse of John Proctor; held, genuine, slow to whine, and obedient. She and her better half offer a likewise exacting adherence to equity and good standards. She has incredible trust in her own ethical quality and in the capacity of an individual to keep up a feeling of exemplary nature in any event, when this standard clashes with severe Christian tenet. She is notable all through the town for being a Christian lady, knowing every one of her instructions. At whatever point her significant other is confounded or ambivalent about something, she drives him onto the way of equity. For instance, she encourages him to stop the witch preliminaries by uncovering reality with regards to Abigailââ¬â¢s wicked, misleading ways. At the point when Her better half needs to conclude whether to be slaughtered or admit to black magic, she doesnââ¬â¢t need him to surrender to a degenerate and low society. In spite of the fact that she doesnââ¬â¢t wish to lose her better half, she still doesnââ¬â¢t evade her ethics and convictions. Indeed, even toward the end, when Proctor chooses to pass on as opposed to marking an admission that would have been an untruth, she doesnââ¬â¢t attempt to battle his choice however shows regard for his honorable decision when she says, ââ¬Å"He have his integrity now. God preclude I take it from him! â⬠This shows her own, yet her spouses ethics too, were essential to her. Out of the considerable number of characters in the Crucible, Elizabeth end up being the most good. In a general public where itââ¬â¢s either, denounce or be charged, she decided to adhere to her ethics regardless of whether it implied her end. She settled on a choice that was equitable in her eyes. ââ¬Å"Often in evident trial of good character where individuals are enticed to beguile, be exploitative, or exploit one another, there are rare sorts of people who really succeed. â⬠This announcement demonstrated valid, particularly during the witch chase, yet Elizabeth Proctor had the option to come out as one who prevailing with regards to standing her grounds and ensuring her profound quality.
Wednesday, August 19, 2020
Sample Book Review of Silent Spring by Rachel Carson
Sample Book Review of Silent Spring by Rachel Carson Book Review of Silent Spring by Rachel Carson Jul 16, 2019 in Book Review In her late 50s, Rachel Carson woke up in a bizarrely quiet setting, the eggs in the nests grew cold and did not hatch as supposedly, fish floated dead, families suddenly got sick. This was considered to be a result of the usage of DDT chemical that was sprayed nationwide in an attempt to kill the mosquitoes. However, according to Carson, that was not achieved as the negative impacts on the environment were seen to a greater extent. Silent Spring is a book that focuses on environmentalism, thus, it is acceptable to say that it greatly influenced present day environmental conversation in America. Carson writes with the same parathion, workers handling foliage that had been treated a month earlier collapse and went into shock, and escaped death only through skilled medical attention (2002, p. 127). This shows how deadly these chemicals were, not only to the birds, insects and environment, but also to people. The chemicals that were used were highly concentrated, with the main aim of getting rid of malaria, however, the side effects may have been overlooked. As she discusses details in her book, Carson reveals what a talented writer she is. Though her emotions are influenced by the research that she is doing, she manages to keep it all under control. In Florida, two children found an empty bag and used it to repair a swing. Shortly thereafter both of them died and three of their playmates became ill. The bag had once contained an insecticide called parathion, one of the organic phosphates; tests established death by parathion poisoning (2002, p. 28). In this note, Carson could have gone off the topic and became emotional, but she continues to write with the use of vivid imagery as she gives detailed descriptions of the countryside. Chat now Order now Silent Spring is a book that was meticulously written to enlighten the reader on what can possible go wrong with the misuse of chemicals. As her research indicates, the chemical manufactures managed to convince the government and the trusting consumer that these chemicals were good and would eradicate malaria transmission by killing the vector - mosquitoes. Silent Spring can stand out as one of the most influential books in shaping the environmental conservatives in modern days America live in. Carsons detailed descriptions of the landscapes and the countless deaths that resulted from the DDT spray give her book the edge that it needs. She talks about the people that suffered injuries, spasms, some even became paralysed and died over the course of time. These chemicals are dangerous for humans due to the fact that they can be transmitted from a mother to child during breast feeding. The book is informative and even though she had no intentions of doing so, with the help of her book, Carson forced the big chemical manufactures to review their policies. As a result, a catastrophe that could have influenced the future was lowered or stopped. In her appeal to the U.S citizens to be aware of the dangers caused by the insecticides, Carson used both logos and ethos. She engaged logical appeal by presenting the research work and stating the statistics of deaths due to the chemicals. Ethical appeal is seen when she gives the imagery of a normal spring setting. The title Silent Spring seems to be like a weapon, isnt it? How come, when spring is a highly active season of the year? Everything is green and birds sing and decorate the skies as they fly high. In conclusion, Silent Spring helps to expose the hazards of the chemical pesticide usage. The writer never argues that chemical pesticides should be banned, but she simply states the fact that by trying to control them, humans are changing the balance of nature and as a result inflicting self-harm.
Sunday, May 24, 2020
The Fraud Prevention And Detection Softwares - 977 Words
While researching different fraud prevention and detection softwares, I found that Arbutus Software has one on the highest ratings according to www.captera.com . Their average ratings for overall were 4.5 stars out of a five star range. They received a 4.5 star rating for ease of use and a five star rating for customer service.While visiting the home site for this software I found a large amount of background information about this history, development, and advantages of this software. This software was developed by Grant Bodie who has over 30 years of development and management experience in data access and audit analytics. Grant is a pioneer in the audit analytics field. As founder and software architect of ACL Services Ltd until 2003, he defined audit analytics for most users. Grant is also a Chartered Accountant and prior to ACL spent 12 years in the Deloitte organization, specializing in audit analytics. His passion for customer-driven product development has enabled Arbutus to continue to define the state of the art in audit analytics capabilities. Arbutus proven and powerful analytics support a broad range of auditors and other professionals. Fraud detection software such as Arbutus Fraud Detection is an ideal tool for auditors and forensic accountants to examine large volumes of transactional data so they can detect and prevent corporate fraud. Fraud detection software is specifically designed to test and compare all types of organizational data (e.g., financial,Show MoreRelatedFinancial Sabotage Has Taken Place Essay1470 Words à |à 6 Pagesplace. Also included are some of the known reasons why organizations experience these issues along with some preventative measures that may assist with marginalizing this type of subversion in the future. Effects and Costs of Sabotage and Financial Fraud Computer modernization has connected the world in such a manner that it has made life simpler and faster for people, businesses, corporations, and organizations. Seago, 2016 portends that depending on the source you consult, by 2020 the number ofRead MoreHow Technology Has Changed Our New Set Of Skills And Practices1040 Words à |à 5 Pagesthereby making an attempt to balance three critical factors i.e. cost, innovation and risk. On parallel grounds, the domain of internal security is undergoing drastic changes that mandates banking institutions to embrace new set of skills and practices. Fraud can be categorized as a business risk ââ¬â it is like a sword of Damocles over a bankââ¬â¢s future. This must change for the good. The rapid pace with which the technology is changing, like the recent explosion of cellular customers, is often entailed byRead MoreFraud Deterrence, Detection And Prevention796 Words à |à 4 PagesFraud Deterrence, Detection and Prevention Within XYZ Company in the past year, three fraud incidents have occurred that have resulted in a cumulative loss of $5.9 million with additional losses yet to be determined. The fraud occurred with inventory, purchasing and receivables. The Board of Directors has directed management to outline a comprehensive plan to prevent future fraud. Preventing fraud is the responsibility of top management, middle management, the internal audit team, corporate securityRead MoreChallenges Faced By The World Today1042 Words à |à 5 Pagesthereby making an attempt to balance three critical factors i.e. cost, innovation and risk. On parallel grounds, the domain of internal security is undergoing drastic changes that mandates banking institutions to embrace new set of skills and practices. Fraud can be categorized as a business risk ââ¬â it is like a sword of Damocles over a bankââ¬â¢s future. This must change for the good. The rapid pace with which the technology is changing, like the r ecent explosion of cellular customers, is often entailed byRead MoreImplementing A Comprehensive Audit Plan Essay1501 Words à |à 7 Pagesthe likelihood of fraud occurring. Ideas associated with the SDLC and how to create phases that will fall in line with this execution are also detailed in this assignment. The SDLC assists in reducing fraud and cannot be applied lightly; this plan makes the process of fraud prevention and detection easier to succumb. Updating policies and procedures is an ongoing process that cannot go unkempt.ââ¬Æ' Establishing a Comprehensive Audit Plan The acronym SDLC is explained as a software development lifecycleRead MoreData Mining And Knowledge Discovery1661 Words à |à 7 Pagessecurity like example intrusion detection , prevention systems and Network intrusion detection. It is analysis the threat to identify bad actions that effect the integrity, confidentiality, and availability of information resources. Intrusion detection mechanisms based on data mining are extremely useful in discovering security breaches. data mining security is algorithms for solving information security and privacy problems like intrusion detection, anomaly detection and privacy preserving , byRead MoreThe Security Of A Home Network1352 Words à |à 6 Pagesinstalling some software. Inventory In the home network, assumedly, there are a few computers, notebooks, a cell phone, a pad and a printer. Computers and the printer connect to a ether router, and other things such as notebooks, a cell phone and a pad, connect to a wireless router. The home internet is under the first defense, a firewall, so there is a firewall which connects to the ether router and the wireless router. The image of the home network ââ â Furthermore, there are a lot of software which areRead MoreFinancial Risks Of Online Banking1683 Words à |à 7 Pages2.2 Fraud risks in online banking The threat landscape The section above traced the evolution of the banking industryââ¬â¢s adoption of IT based innovations with the aim of offering a suite of products and services to delight their retail and corporate customers and to gain cost reduction and market share. Whilst these developments have grown the market universe exponentially it has also created opportunities for crime syndicates and fraudsters to take advantage of the wider canvas and customer ignoranceRead MoreComputer Fraud Essay1185 Words à |à 5 PagesComputer Fraud As much as $40 billion are lost every year due to flourishing computer crimes. In 1993 alone, Internet, the world wide system of computer networks, was swindled out of approximately $2 billion, and about $50 million were stolen from various companies such as GTE Corp., ATT, Bell Atlantic and MCI ( Meyer and Underwood 45). Ironically these same organizations have been collaborating with software manufacturers for an expanded software production ( Cook 53 ). Multinational corporationsRead MoreAnalysis : Patriot Financial Services Insider Threat Customer Data Breach1361 Words à |à 6 Pagesnumbers, driver s license numbers, birth dates, email addresses, mother s maiden names, pinââ¬â¢s and account balances. The suspect employee then proceeded to leak out this information to external sources to sell for use in performing identity theft fraud. Thankfully, FBI agents were able to notify PFS security that many of their clients had been compromised, which started an internal, investig ate to determine how the data breach occurred. After forming an incident response team, the data breach
Wednesday, May 13, 2020
Native Architects And Architectures Introduced - 1236 Words
As a Chinese immigrant who lived in the USA for four years, I have been amazed by the western architects and architectures introduced in lectures and textbook. Buildings like Sagrada Familia, Guggenheim Museum, Burj Al Arab, and even the White House have attracted my interested toward architecture by bringing me endless awes and wonders. Out of so many famous and recognizable architects who designed marvelous buildings, this special Chinese family attracts extra attention. Maybe a highly skilled architect is honorable, but a loyal architect family who devoted their generations to architecture deserves the respect from all architects. In the following paragraphs, I will describe this family and their work, as well as their importance and contribution to the history of architecture. ââ¬Å"Yang Shi Leiâ⬠, meaning ââ¬Å"the Lei styleâ⬠, was a name for Lei family who worked as royal architects over 200 years of Qing dynasty. In the end of 17th century, like many artisans, Fada Lei came to Beijing and started working to build the palaces for Qing dynasty. Due to his outstanding building skills and different architectural style, he was prided to be the designer of many royal buildings. He had total of seven generals at the end the Qing dynasty, and they were all responsible for designing and building the royal buildings such as the main palaces, imperial tomb, the old Summer Palace, the Summer Palace and so on. To commemorate Leiââ¬â¢s familyââ¬â¢s contribution to the Chinese architectural history,Show MoreRelatedLuis Barragà ¡n was an Influential Figure in Architecture from Mexico762 Words à |à 3 PagesAn influential figure in architecture of the twentieth century, Luis Barragà ¡n made his mark by inciting an architecture of modern simplifica tion of form and imbuing it with the warmth and vibrance of his native Mexico. He is celebrated for his mastery of space and light and use of vivid colors and textural contrasts in his works. Aside from his architectural design, he is noted for his distinct approach to landscape design, which sought to accentuate natural surroundings and enhance the local foliageRead MoreArt Deco And Buhaus Essay993 Words à |à 4 PagesArt deco and Bauhaus are best known as the forms of art that changed previous views of artwork during the 1920s and 1930s. Both of these forms of art impacted not only art itself but also architecture, fashion design, graphic design and industrial design. During this time new inventions involving technology where becoming popular along with the new forms of art and sculpture. A major effect on modernity occurred along with the designs being created during the 19th and 20th century due to the inventionRead MoreSwot Analysis Of Pt Bamboo Pure1317 Words à |à 6 Page sGreen school, Bali, Indonesia Project overview: Location: Jalan Raya Sibang Kaja, Banjar Saren Abiansemal, Badung Bali 80352, Indonesia Architects: PT Bamboo Pure Design team: John Hardy (owner and inspirator); Aldo Landwehr (creative director), Cheong Yew Kuan, Effan Adhiwira, Miya Buxton, Hanno Burtscher, Phillip Beck, Stephanie Gunawan, Erin Johnson, Kendra Spanton, Yulianto Maliang, I Nyoman Kerta, I Gusti Ngurah Putra Wiarsa, Heru Wijayanto (designers), Joerg Stamm (bamboo consultant)Read More Architecture, Power, and National Identity Essay examples2166 Words à |à 9 Pagesidentity remains unsettled. Architecture plays an important role in achieving national identity and this essay aims to discuss the significant events that transpire throughout the history of the country that contributed in shaping and altering Malaysian vernacular architecture as well as to examine why Malaysiaââ¬â¢s national identity still remains unsettled. The role of vernacular architecture in the 21st century has been kept to a minimum, given the practice of modern-day architects placing aesthetic qualityRead MoreTaking a Look at Islamic Architecture1006 Words à |à 4 PagesDefinition of Islamic Architecture Islamic architecture is defined as building traditions of Muslim populations of the Middle East and any countries where Islam had been dominated from the 7th century. History of Islamic Architecture In 630C.E the city of Mecca was re-conquered by Muhammadââ¬â¢s army from the Banu Quraish tribe. Before Muhammadââ¬â¢s death they began rebuilding the holy kaââ¬â¢ba and rededicated it to Islam in 632C.E by a shipwrecked Abyssinian carpenter in his native style. Then in the 7thRead MoreModern History Albert Speer1483 Words à |à 6 Pagesa student and early adult, Speer was very apolitical however leaned towards the communism. Speer was first introduced to Nazism in 1930 where he was first inspired by Hitlerââ¬â¢s oratory skills. Speer became a member of the Nazi Party on March the 1st 1931 with the membership number 474,481. From this point Speer was provided with many opportunities within the party, specifically in architecture, Hitler was especially impressed by Speerââ¬â¢s early work and later made him Armaments Minister. At the end ofRead MoreWhy The Prodigy Artist Is Intrigued By Them2323 Words à |à 10 Pages Leung Ka Ho (s1659467) RAPHAEL, LETTER TO POPE LEO X, ARCHITECTURAL DRAWINGS: WHY THE PRODIGY PAINTER IS INTRIGUED BY THEM Architectural drawings, despite its many crude forms, has existed long before the time of the Italian painter-architect Raphael Sanzio da Urbino. Nevertheless, with reference to Wolfgang Lotz, the prodigy painterââ¬â¢s letter to Pope Leo X has been regarded as the trailblazer of ââ¬Å"the rendering of interior in architectural drawingsâ⬠. Such fundamental foundations to architecturalRead MoreLuis Barrag An Esteemed Figure Within The Progress Of Mexico s Architecture2018 Words à |à 9 Pagesprogress of Mexicoââ¬â¢s architecture, Luis Ramiro Barragà ¡n Morfà n (March 9, 1902 ââ¬â November 22, 1988), widely known as Luis Barragà ¡n, was a Mexican engineer and architect. With a career spanning over 30 built projects, predominantly based in Mexico, Barragà ¡nââ¬â¢s works influenced contemporary architects, designers, or artists, in terms of his distinctive design principles. His influential work upon Mexicoââ¬â¢s modern architecture enabled him as an awardee o f the Pritzker Architecture Prize in 1980 ââ¬â an awardRead MoreThe Period Of Ancient Greece1010 Words à |à 5 Pagestrample soldiers and frightened horses of the enemy. The Greeks had engineers, machinists and inventors who produces devices such as drills that would pierce through stone walls to catapults and other mechanical missile throwers. The Hellenistic Age introduced new products, and the centers of manufacturing shifted significantly and commerce expanded. The kings developed commercial relationships and facilitated routes for trade. The desert routes were policed and provided with wells while the rivers ofRead MoreHistory And Theory : Leicester School Of Architecture3367 Words à |à 14 PagesLEICESTER SCHOOL OF ARCHITECTURE ARCH1031 HISTORY THEORY 1 ESSAY In 1956, various people broke away from the Congres Internationaux dââ¬â¢Architecture Moderne (CIAM), founded in 1928, in order to set up an international splinter group of modern architects, Team 10. This
Wednesday, May 6, 2020
Apple Revenue Recogonition Free Essays
Apple revenue recognition Apple Inc Revenue Recognition Concepts A. Revenue is gross amount a company received or billed from service provided or units sold, Revenue is earned regardless money come in or not at that particular time. It is assumed revenue is earned, when it is realizable, and earned. We will write a custom essay sample on Apple Revenue Recogonition or any similar topic only for you Order Now Revenues are derived from company normal operation. The company exist to sell it is core product or services to the market. Gain rise from non operation activities of the entity. An asset sells can be considered a gain if the company originally depreciated the assets to zero, then sell it. Even know the company used the assets to generate revenue, the assets transaction is a gain, because it is not a core business transaction. The primary function of a business is not to sell the assets for a gain. Any amount of gain from non operation of core business is considered to be a gain. Examples are currency gain, Short term investment gain, and extraordinary gain. B. When a business recognized revenue, it means it has earned the revenue, and it is realizable in that period, which indicated a transaction, or service has occurred. The business did its obligation to bill or accepts money at that period. The business has full expectation it will receive the revenue in the near term depending the billing agreements. The income statement is affected by revenue recognition, also the balance sheet is affected, and all this individuals: Account receivable, Tax payable, COGS, Cash, Unearned revenue. The revenue criteria from FASB concept 5 says: revenue to be recognized on the income statement, revenue must be realized, or realizable and earned. C Yes, they do align with FASB standards; Apple recognized revenue when persuasive evidence of transfer ownership arrangement exists. 1. Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; 2. Entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold 3. The amount of revenue can be measured reliably; 4. It is probable that the economic benefits associated with the transaction will flow to the entity. D The multiple element contract is referring to the embedded unspecified upgrade right that the company might be obligated to provide. It is difficult to put a monetary value, because the company has to estimate the cost of upgrade, and once they estimate the cost, the company must set deferred revenue by subtracting it from original sales. The new rules allowed the company to estimate as low as possible because the upgrade costs are not that significant to swing the income statement. E Compensation metric could be aligned with revenue growth. F ITunes songs sold online on net basis, and recognized when transaction occurred Mac-branded accessories are recognized when billed, if it sold online apple waits until customers receive the items, because apple is liable until delivery. IPod sold to third party reseller in India is recognized when apple billed the third party. G Apple recognized the amount it billed itââ¬Ës customers, apple takes inventory risks, therefore it recognized the gross amount it billed, if it sold online from another company, apple only recognized net sales. H 50 Mac * 2800 = 140,000 Unit price 2,500 Software + 2 years service =300 Apple will recognize the whole gross sale 140,000 as revenue for 2010. Because apple took the inventory risk, Apple will bill the community college the 140,000, and recognized the same amount as the revenue. I Account receivable |Dr. |Cr. | |Sep 26,2009 $3361 | | | |$2149 | |Sep, 25,2010 $5510 | | Deferred Revenue |Dr. Cr | |Sep,25,2009 $2906 | | | |$1217 | |Sep,26,2010 $4123 | | Net sale |Dr. |Cr. | |Sep, 26, 2009 $42,905 | | | |$22,320 | |Sep, 26,2010 $65,225 | | IJournal Entry Unearned revenue2053 Sale Revenue2053 Deferred Revenue |Dr. Cr | |Sep,25,2010 $2053 |Sep,26,2009 $2053 | | | | |Sep,26,2010 |0 | Sale Revenue |Dr. |Cr | |Sep,25,2010 |$2053 | | | | |Sep,26,2010 |$2053 II Journal entry Cash21,225 Account receivable 44,000 Sale Revenue65,225 Unearned Revenue |Dr. |Cr | |Sep,25,2010 $2903 |Sep,26,2009 $2903 | | | | |Sep,26,2010 |$0 | Sale Revenue |Dr. Cr | | |Sep,25,2010 $2903 | | | | | |$62,322 | |Sep,26,2010 | | | |$65,22 5 | III Journal Entry Cash44,000 Account Receivable44,000 Analysis J I under the old model revenue was deferred and recognized each year on straight line basis over its economic life of the product, but under the new model Apple is able to take significant portion of the sale at the time of transaction. IIProspective can only apply to future while retrospective can apply to the past transactions. Apple elected to use retrospective. K Iincreased its net income IIBalance sheet and Cash Flow statement (operation). IIImproved gross margin LMost of the cost good already occurred before apple was able to recognized revenue. Therefore, Apple must adjust individual account to match its expense, and revenue. MIncreased operation cash flow NAccounting rules, and procedures might be preventing unfair reporting, but it has a major flaws. One of the flows is accounting doesnââ¬â¢t adapt quickly to economic condition. Accounting numbers doesnââ¬â¢t really reflect the true value of a company. Account is lagging indicator. One industry can benefits from particular accounting procedure, and rules, but it can also hurt another industry by not reflecting true economic value. We will like to report to our shareholders actual reflection of our operation, but accounting procedures doesnââ¬â¢t allow us to communicate the actual result. How to cite Apple Revenue Recogonition, Essay examples
Tuesday, May 5, 2020
Operations - Strategy - Information Technology
Question: Can develop and evaluate a conceptual solution for an innovation problem. Understand how to manage and execute the innovation process. Are able to describe, explain and apply innovation concepts, models and tools. Answer: Introduction Here in this assignment we are looking forward to understand how the Information Technology Systems could be incorporated in order to develop a competitive advantage for a business enterprise. The rising global competition among business houses has encouraged business enterprises to undertake strategies that would enable them to stay ahead of their business competitors and develop a competitive advantage in the market. In order to be successful in their business endeavours business establishments needs to undertake various kinds of calculated risks which would help them to yield profit in the long run. Ensuring an effective planning is an imperative aspect of any successful business endeavours as it helps to effectively analyse all the different factors which an organisation has to encounter in the market during the course of their day-to-day business operations. This will help the business establishments to manage the operations within the business on a daily basis in an efficient m anner and thus ensures the long term growth and success of thee organisation in the market. This is the main reason that this assignment has been taken up by us in order to understand and evaluate how innovative technologies could be utilised by the SMEs in the market in order to realise their business goals and objectives in the market (Asemi Jazi, 2010). Problem Identification and Analysis Nowadays, the business establishments are leaving no stones unturned in order to gain a competitive advantage over their rivals. They are trying to incorporate effective business strategies without realising the long term impacts and consequences of their business decisions on the business performance of the organisation in the market. The business establishments are thus becoming a victim of inefficient decision making which is invariably increasing the operational expenses for the business establishments. This is playing a vital role in increasing the operational budgets for the business establishments and as a result lowering the profit margins for the business establishments. Ineffective business decisions often prove to be detrimental for the growth and success of business establishments as it eventually cripples the business opportunities for an organisation in the market and eventually forces an organisation to shut down their business operations (Hoeven, 2009). On the other h and, ensuring an effective decision on the part of the management will essentially ensure the steady growth and success of the organisation in the market and help the business establishments to deal with the competition in the industry with rivals present in the existing framework. This will thus help in releasing business goals and help the company to come up with strategies in order to realize those goals. An effective planning could be essentially ensured if technology is utilised for the purpose of decisions making. Technology helps in reducing and minimizing the human errors in decision making and it helps the management to accurate measure and evaluates the long term implications of their business decisions. Thus, the business establishments are able to undertake better and effective decisions by evaluating the various market factors which the business establishments have to encounter during the course of their daily business operations in the market. There are various technol ogies that are available in the market which helps the business establishments to undertake effective business decisions. One of the most reputed among them is the ERP Softwares which is developed by SAP (Chen et al. 2008). Idea Generation and Screening The Enterprise Resource Planning (ERP) tools developed by SAP has become one of the most popular and effective business tool which helps organizations to effectively manage their business and streamline their day to day functionalities in an effective manner. This on the other hand helps the business establishments to undertake effective decisions for the future growth and success of a business enterprise. The ERP tools help the business establishments to monitor all the diverse aspects of their business in an effective manner and thus help them to undertake an effective risk analysis in the market. This helps the small and medium business enterprises to tackle and address their business risks in a proper and effective manner and thus the business establishments are able to ensure their growth and success in the market. ERP is a very advanced and innovative business tool which can help the small and medium business enterprises to compete more effectively with their familiar and well known business compatriots in the market. It helps in creating a level playing field for the lesser known business establishments and provides them an effective platform to ensure their growth and success in the market (Davenport, 2013). In a report released by the Aberdeen Group, which the foremost provider of fact-based research, the importance of Enterprise Resource Planning (ERP) in ensuring the growth and success of Small to Mid-size Enterprises (SMEs) has been evaluated. The report ERP in SME: Fueling Growth and Profits, essentially describes that the implementation of ERP software tools in SMEsis extremely vital for ensuring their growth and success in the market which will enable them to transform their business operations in the market. The ERP tools would play a vital role in providing the SMEs with a foundation for conducting their transaction-based business and at the same time help in to ensure cost savings and operational improvement. The ERP tools would help the SMEs to tackle the existing business competition in an effective manner and help them to develop a competitive advantage over their business rivals. A total of 578 SMEs were surveyed as a part of this report and among them almost 80% were antic ipating a growth in their overall profits and revenues. The report also states that in order to ensure the successful realisation of their business goals, it is extremely vital for the business establishments to contain their rising costs of their business operations. This will enable the business establishments to ensure that their revenue growth is not coming at the expense of their profits (Kearns Sabherwal, 2006). The report also found out that the Best-in-ClassERP implementationsare yielding the following benefits for the small and medium business establishments: Lowering operating costs by 22% Lowering the administrative costs by 20% 17% reductions in inventory (MD only) 19% improvement in the on-time delivery 17% improvement in the scheduled compliance (MD only) Preliminary Investigation and Evaluation In order to ensure the long term growth of an organisation, an effective planning on the part of the management is absolutely imperative and essential. The ERP tools precisely help the business establishments in this regard. IT helps the management to undertake effective business decisions by providing them an opportunity to evaluate the long term impacts of their business decisions. It helps the business decisions to indentify the different risks which an organisation has to face in the market and thus the business establishments are better prepared to tackle and address those risks. Moreover, the ERP software tools help them to monitor their business operations in the market. It helps the business establishments to understand their strengths and weakness in the market. Thus, the business establishments are able to identify their business shortcomings which are bringing down their productivity in the market and this helps the business establishments to address their business shortco mings and bottlenecks in an effective manner (Beatty Williams, 2006). ERP tools help the business establishments to evaluate the diverse aspects of their business by ensuring an effective financial control over their daily business activities in the market. when organizations are able to come up with robust planning and budgeting for their business, a business establishment is able to maximise the utilisation of the available resources at their disposal and this helps them to prevent the unnecessary wastage of their resources. This helps in bringing down the cost of business operations for an organisation and helps them to maximise the profits and revenues which they generate from the market. The business establishments are able to realise their long term business goals and objectives in the market and they are able to transform their business fortunes in the market. Thus, the business establishments are able to tackle the existing competition in the market in an effective manner for developing competitive advantage in the industry in which they are op erating (Malhotra Temponi, 2010). Concept Definition Enterprise resource planning(ERP) can be considered to be a category of business managementsoftwares which provide a wide variety of choices to the business establishments which helps in satisfying the different needs of an organisation. The ERP software essentially comprises of an integrated applications suite which can be utilised by a business establishment for the purpose of collecting, storing, managing and interpreting data from their different functional activities in the market which includes product planning, purchasing of raw materials, manufacturing or service delivery, marketing and sales, inventory management, delivery and payment of receipts (Chen et al. 2008). ERP tools play a vital role in providing the business establishments with a detailed view (in real-time) of their core business processes by utilising the data which is effectively stored andmaintained bydatabase management systems. ERP systems play a very essential role in tracking and monitoring the various resources utilised by a business establishment such as liquid cash,raw materials, productivity, etc. This helps in effectively monitoring the status of business commitments which have been undertaken by the small and medium business establishments which includes purchase orders andpayroll. The diverse set of business applications which comprise the ERP systems helps to ensure an effective sharing of information and data across various functional levels of an organisation (e.g. - production, purchase, accounting, sales, etc.) which are providing those data. Thus, the ERP system helps in facilitating an effective flow of information between the topmost business hierarchy and the lowermost levels of the organisation, thereby helping the organisation to satisfy the interests of their different stakeholders in the market (Ifinedo, 2008). The ERP software has been available in the market for the past two decades and this software application essentially evolved from an earlier form of software which was known as the MRP (Material Requirement Planning). The MRP has existed in the market for almost 20 years before the ERP came into existence. ERP software has been developed keeping in mind the minds the various business requirements of a typical organisation and thus it plays such an efficient role in managing all the diverse aspects of a business establishment. ERP also provides the opportunity to their users to customize them according to the needs and requirements of the diverse industries in which those systems are being utilised at present (Asemi Jazi, 2010). Experiment identification and Planning For ensuring the growth and success of an organisation, understanding the needs and preferences of the customers in really essential as it helps the business establishments to generate the necessary sales which are going to help them in sustaining their business operations in the market. This will essentially determine the amount of profits and revenues which the organisation is going to generate in the market. ERP systems can also be utilised to understand the present market trends which invariably helps the business establishments to indentify the customer buying behaviour in the market. It helps the business establishments to conduct an effective market analysis which enables the business establishments to identify the needs and preferences of their customers in the market (Hoeven, 2009). The ERP systems are playing a vital role in helping the business establishments to incorporate an effective advertising and marketing campaigns which helps in popularizing their products and serv ices among their customers. Thus, the business establishments are able to provide their customers with the appropriate products and services which help in satisfying the needs and expectations of the customers in the market. This helps the business establishments in ensuring customer satisfaction for their consumers and thus the business establishments are able to enforce brand loyalty among their customers band retain their customers for the long haul (Finney Corbett, 2007). Reference Davenport, T. H. (2013).Process innovation: reengineering work through information technology. 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A comparative study of critical success factors (CSFs) in implementation of ERP in developed and developing countries.International Journal,2(5), 99-110. Karim, J., Somers, T. M., Bhattacherjee, A. (2007). The impact of ERP implementation on business process outcomes: A factor-based study. Journal of Management Information Systems,24(1), 101-134. Ifinedo, P. (2008). Impacts of business vision, top management support, and external expertise on ERP success.Business Process Management Journal,14(4), 551-568. Srivardhana, T., Pawlowski, S. D. (2007). ERP systems as an enabler of sustained business process innovation: A knowledge-based view.The Journal of Strategic Information Systems,16(1), 51-69. Malhotra, R., Temponi, C. (2010). Critical decisions for ERP integration: Small business issues.International Journal of Information Management,30(1), 28-37. Finney, S., Corbett, M. (2007). ERP implementation: a compilation and analysis of critical success factors.Business Process Management Journal,13(3), 329-347. Beatty, R. C., Williams, C. D. (2006). ERP II: best practices for successfully implementing an ERP upgrade.Communications of the ACM,49(3), 105-109.
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