Thursday, December 26, 2019

Questions On A Financial Statement - 1133 Words

A financial statement indicates the analysis of managers discusses and their analysis of all part of an annual report, this must be sent to shareholder and it must be filed with the SEC the Quarterly reports do not have all of the details the shareholder wants, but they are also filed with the SEC (Epstein, 2014). Now the annual reports are a bit more formal financial reporting structure it is called the SEC form 10K, and it must be filed with the SEC (Epstein, 2014). According to Epstein, L. (2014), â€Å"There is a lot of overlap in the requirements for the 10-K and the annual report to shareholders, but there are also important differences, the 10-K typically includes more detailed information than the annual report to shareholders,†( chapter 1.1). Many companies will send the 10-K, as their annual report to shareholders, in some instances’ the 10-K filed with the SEC and the annual report to shareholders are the (Epstein, 2014). Every facet in a company works togeth er to make the company prosperous and strong it interprets the firm’s financial strength. A 10-K form is an annual report that is the U.S. Securities and Exchange commission’s it has a vast amount of information of a company’s history, such as the executive compensation plan and the equity subsidiaries, the audited financial statements, the whole organization structure and other valid information (Ford Motor Company. 2014). The 10-K is loaded with valuable detailed information; it gives a summary of the financialShow MoreRelatedFinancial Statement Analysis Questions2409 Words   |  10 Pagesï » ¿ FINANCIAL STATEMENT ANALYSIS ACCT 7815 MID-TERM EXAM SPRING 2015 NAME: STUDENT ID: THERE ARE 30 MULTIPLE CHOICES QUESTIONS WITH EACH QUESTION WORTH 3 POINTS (TOTAL POINTS: 90) 1. Which of the following ratios is not generally considered to be helpful in assessing short-term liquidity?      A.   Acid-test ratio B.   Current ratio C.   Days to collect receivables D.   Total asset turnover 2. Which of the following statements is incorrect?      A.   Current assets are expected to be convertedRead MoreQuestions On Financial Statement Fraud1889 Words   |  8 PagesFinancial statement fraud is a common way to commit fraud. There are many types of fraud that can be committed with financial statements, including timing differences, fictitious revenues, concealed liabilities, improper disclosures, and improper asset valuation. These fraud schemes can be prevented and detected with a variety of audit techniques. The auditing techniques applied depend on the type of audit that is been carried out. They depend on whether it is an internal audit or an external auditRead MoreQuestions On Financial Statements And Disclosure859 Words   |  4 Pagesmisstatements influence decisions that users make rely on entity’s financial information, However, regulators are concerned about financial statements providing material and meaningful information to users and will discourage disclosure of information that does not contribute to such usefulness. Due to preparers are lack of understanding about which disclosures are material, the result is that material disclosures may be omitted from financial reports and immaterial disclosures included. there is aRead MoreA. Question (1). The Elements Of Financial Statements Are1763 Words   |  8 PagesA Question (1) The elements of financial statements are statement of financial performance or income statement, statement of financial position or balance sheet, statement of cash flows, statement of stockholders equity and notes. Statement of financial performance gives information about the financial health or profitability of companies during a particular period of time. For example, the company is profitable if its sales revenue exceeds its business expenses, and users of financial statementsRead MoreFinancial Statement Analysis-Questions (1)1097 Words   |  5 Pages------------------------------------------------- BBA 4201: Financial Statement Analysis amp; Control 1. Describe some of the analytical uses to which financial statement analysis can be put. 2. What are the sources of financial information? 3. Who are the users of financial statements? 4. What are the objectives of financial statements? 5. What are the limitations of financial statement analysis? 6. Discuss the need for comparative analysis. 7. Identify the tools of financial statement analysis. 8. ExplainRead MoreFinancial Statement Analysis-Questions (1)1087 Words   |  5 Pages------------------------------------------------- BBA 4201: Financial Statement Analysis amp; Control 1. Describe some of the analytical uses to which financial statement analysis can be put. 2. What are the sources of financial information? 3. Who are the users of financial statements? 4. What are the objectives of financial statements? 5. What are the limitations of financial statement analysis? 6. Discuss the need for comparative analysis. 7. Identify the tools of financial statement analysis. 8. ExplainRead MoreCommercial Banks Financial Statements and Analysis Questions with Answers1736 Words   |  7 Pagesï » ¿Ã‚   Chapter 12  Commercial Banks’ Financial Statements and Analysis True/False Questions 1.A wholesale bank is  one that focuses its business activities on commercial bankingrelationships.Answer:  True  Page:  351  Level:  Easy 2.In 2004 Bank of America, headquartered in Charleston, West Virginia, was thenation s sixth largest bank.Answer:  False  Page:  351-352  Level:  Medium 3.Banks have higher leverage than most manufacturing  firms.Answer:  True  Page:  352,355  Level:  Easy 4.Loans to consumers and to individualsRead MoreQuestion 1:.Organizations Give The Accounting Firmsimportanttasks835 Words   |  4 PagesQuestion 1: Organizations give the accounting firms important tasks that they cannot do it by themselves. The services provided by public accounting firms will vary by the size and the expertise of the firm. Accounting firms typically specialize in areas such as auditing, business advisory services, tax accounting, bookkeeping and forensic accounting. The type of accounting firm you hire depends on the nature of your business needs. Like audit firms, These firms provide audits for organizationsRead MoreDave Lawrences Views on Financial Matters Essay951 Words   |  4 PagesThe author in the article â€Å"A board member’s guide to financial statement emphasizes the manner in which this information can assist board members to comprehend the accounting routine and the submission of the data in detail to its members via the treasurer. Observations made while being a guest at a board meeting appalled him at the approach the treasurer took to deliver the financial statement and at the board members who accepted the statement without querying the data. Dave emphasizes that, asRead MoreAcc3001411 Words   |  6 PagesPhoenix. All rights reserved.    Course Description: BSAB16TON3 2/19/2013 - 03/25/2013    This course focuses on principles of accounting for the non-accounting student. Emphasis will be placed on the accounting equation and transactions, financial statement preparation and analysis, internal controls, regulatory environment, compliance, and global business implications.    Policies    Faculty and students will be held responsible for understanding and adhering to all policies contained within

Wednesday, December 18, 2019

Adhd And Comprehension Strategies For Students With Adhd

ADHD and Comprehension JVT2 Task 2 Jennifer Blake July 19, 2015 A Written Project Presented to the Faculty of the Teachers College of Western Governors University Abstract There is a need to provide effective comprehension support for students labeled with ADHD. ADHD students struggle with comprehension and there is limited research on comprehension strategies for these student. This is a qualitative research study that proposes to find useful comprehension strategies for students with ADHD. The literature points to a need for further research in this area. The participants of the study are 1st to 4th grade teachers that teach students diagnosed with ADHD. The duration of the study will be approximately three months. The proposed data would be collected through questionnaires, interviews and focus groups. Data will be compared and analyzed throughout the study process. For each data collection method, narrative data collection and analysis will be performed. To meet triangulation, all notes from the interviews, questionnaires and focus groups will be examined, compared and coded for common themes. The study will conclude with a report listing useful strategies and intervention, the pros and cons found for each and the usefulness of each according to the data. Table of Contents Problem Statement 3 Research Questions and Hypothesis 4 Goals of the Study 4 Importance of the Study 4 Literature Review 5 Role of the Researcher 16 ProposedShow MoreRelatedReading Comprehension And The Key Pillars Of Reading Instruction1609 Words   |  7 PagesReading comprehension is the ability to read the text, process what you just read and then be able to understand what you read well enough to explain it to a fellow peer clearly and precisely. Reading comprehension is a link in the chain that is the five pillars of reading instruction. The first pillar being phonemes, second is phonics, third and fourth is fluency and vocabulary and finally the fifth is comprehension. It’s the caboose of the pillars you might say. While all of the pillars are vitalRead MoreTeaching Reading Comprehension Support For Students With Adhd1828 Words   |  8 PagesADHD and Comprehension Problem Statement There is a general problem in providing effective reading comprehension support for students labeled with ADHD. Despite many programs and modifications in place for students labeled with ADHD to become as successful as their unlabeled peers, recent studies have demonstrated that students labeled with ADHD continuously fall short of their peers in many facets of reading comprehension. This problem has negatively impacted students labeled with ADHD in a multitudeRead MoreSymptoms And Symptoms Of Adhd, Depression, And Anxiety1311 Words   |  6 PagesDiscussion This study examined whether SCT symptoms are significantly associated with poor study skills and EF deficits in college students over and above demographics and symptoms of ADHD, depression, and anxiety. This study also examined whether deficits in EF mediate the association between symptoms of SCT and poor study skills over and above demographics and symptoms of ADHD, depression, and anxiety. The current study adds to extant research regarding SCT in a number of ways. This is the first studyRead MoreWhy Students Create A Kwl Chart1124 Words   |  5 PagesHaving the students create a KWL chart is an excellent active learning strategy to incorporate at the beginning of this lesson plan. This active learning strategy has benefits for the whole class as well as for the ELL students. Activating the student’s background knowledge is important for this lesson plan. The KWL chart helps introduce the project, and is also used as a factor in the formative assessment to gauge mastery. The KWL chart is an active learning strategy that benefits the class asRead MoreHow Students With Adhd Affects The Classroom Community And / Or Learning Environment1401 Words   |  6 Pagesconducted regarding students who are diagnosed with ADHD. There is a vast assortment of different topics that can be tied into the study of students with ADHD. Sà ¡nchez-Pà ©rez and Gonzà ¡lez-Salinas (2013) state how children who are diagnosed with ADHD will face challenges both socially and academically that can affect the classroom community and/or learning environment. One could desire to learn more about this topic since this condition is very common amongst elementary school students and is a constantlyRead MoreThe Educational Implications Of Adhd On School Aged Children1359 Words   |  6 Pages What are the Educational Implications of ADHD on school aged children? Jessica Jarreau ELSE 6023 Arkansas State University Attention Deficit Hyperactivity Disorder (ADHD) is one of the most prevalent disorders among school aged children. ADHD affects the child’s ability function in everyday situations which can lead to difficulties in the school setting. By knowing the characteristics of ADHD, one can assist the child in learning the appropriate coping skills to be a successfulRead MoreAdhd : Children With Adhd Essay1495 Words   |  6 Pagessigns of what one might diagnose as ADHD if he were examined at a particular point, in a particular classroom, with a particular teacher. In other situations, he is completely able to focus on his tasks and has no problem whatsoever with comprehension and understanding the material he is supposed to learn and in in fact mastering that material. He had an assessment known as an APP done in the second grade and it was determined that he was not a child with ADHD. It has been five years since the secondRead MoreGroup Proposal4283 Words   |  18 Pageswith ADHD 1 Running Head: Learning with ADHD Learning with ADHD: Group Proposal HS5241 Group Counseling and Psychotherapy 1246 PineCrest Ave Hagerstown, Md. 21740 Telephone: 240-217-7757 Email: Snalley06@yahoo.com Instructor: Tina Pone Learning with ADHD 2 Title The Journey: Learning with ADHD. Background/Justification Children with ADHD are in need of a group that will help to improve their academic functioning. This group would be important for children with ADHD becauseRead MoreInstructional Plan Design : Instructional Plans Design1510 Words   |  7 Pages Jane Doe Date: March 27, 2017 Time: 11 am Duration: 2 hrs. Student population Total population: 27 students SLD – 2 students ADHD – 1 student EEL -1 student CCSS (ELA New York) - CCSS. ELA-Literacy.RL.K.2: Demonstrate proper reading skills and understanding of spoken word, syllables, and phonemes - CCSS. ELA-Literacy.RL.K.2a: recognize and produce rhyming words - CCSS.ELA-Literacy.RL.K.4: vocabulary enhancing standard. Students will be able to identify unknown (new) words found in a textRead MoreCase Study On Psychology1192 Words   |  5 PagesHunter appeared to be in a good mood and he worked in a friendly, cooperative manner over multiple sessions with the evaluation concluded on the date listed in the heading of this report. He was evaluated while on prescribed medication for ADHD. Standardization was maintained on all testing items; however, these findings need to be viewed with caution. Hunter needed multiple prompts to focus and complete tasks and if assessed at later date results have the potential to increase. Therefore, the information

Tuesday, December 10, 2019

The History Of Graphic Arts/Design Essay Example For Students

The History Of Graphic Arts/Design Essay Chris Hayes (Graphic design or graphic arts often comes in many forms, from the writing on this paper to the annoying television commercials millions of people view everyday. Despite the very popular usage of graphic design, many people, perhaps the majority of people do not understand or realize when they are experiencing the work of a graphic designer. The work of a graphic artist can be seen anywhere a person looks in any room, in any household. Graphic design with all of its unknown, yet profound affects on people’s lives has always and will always be at the center of our lives whether we realize it or not. We will write a custom essay on The History Of Graphic Arts/Design specifically for you for only $16.38 $13.9/page Order now Graphic design is essentially any type of visual communication; it is the art of translating ideas and concepts into some sort of structural order and visual form. (Griggs, History of Graphic Design) Believe it or not even in prehistoric times, the concept of visualizing information to better understand it was around. The cavemen who we consider barbaric were the some of the first â€Å"graphic designers† ever known. They attempted to visually translate their ideas onto the dirt or on the walls of their caves. This was the beginning of our modern day graphic design. The visual communication of ideas and information has since the earliest times involved various forms of pictograms. (Roberson, 22) Early examples of these pictograms can been seen in Chinese, Mayan and Egyptian hieroglyphics. Those pictograms or pictures that contained the ideas of those who drew them eventually evolved into alphabets. The alphabet we use today is derived from the first alphabet developed by the Phoenicians during the second millenium B.C.; this alphabet was the first graphic representation of any language. From this first alphabet came a string of other alphabets, many of which are still used today such as they Arabic, Greek, Russian and Roman alphabets. The fact that the origin of most alphabets traces back to graphic design serves as a strong link between graphic design, reading, and therefore education. As the use of written forms of spreading information became more popular, there was a need for a way to effectively organize the information on paper; this was a call for a standard design for all documents. This design, now termed the â€Å"grid† was a way of organizing words either in columns and in lines as in this research paper. This grid was used as a way to divide the paper and more accurately communicate information to the reader. During this same period in history learning, which is closely related to reading and therefore graphic design was restricted to a select few. After the Roman empire fell with its original alphabet, came the Dark Ages, which was an era during fourth, fifth and sixth centuries when reading, writing and learning was brought to an abrupt standstill. The advancement of learning as well as writing was set aside and therefore the graphic design would not further develop for a number of years. Charlamagne, who was crowned Emperor in 800 AD nurtured a revival of learning in the arts. He required what he called a â€Å"crowd of scribes† to write several hundred copies of important religious text among other things. With several copies of books now available and being distributed, the standardization of page layout, writing styles and the alphabet was reformed. Not too much after Charlamagne came the Romanesque era, which was a period of revival in religious realms. (Laing, XVI) During this era books pertaining to religion such as the Bible, Gospels and Psalm books were produced at higher rates than any other form of book. During the 1200’s as the popularity of university’s created a huge demand for books, literacy among professionals was on the rise and they were active in helping meet this growing demand for books. (Laing, 1027) In the 1300’s a quicker way of producing books was introduced by the Europeans. This system of printing books was called block printing; scribes and other literate people cut of letters from blocks and put them onto to pages to create a book or pamphlet. Around this same time, lower case letters were found to be more convenient than writing our capitals with a pen. Although still far from the more popular uses for graphic design today, the beginnings of the art are found within the origins of the first books and alphabets. Graphic design as we know it today is a direct product of technological advances, which were soon to come. A major turning point came in the 1400’s with the creation of typography or type-printing; this invention helped meet the overwhelming demand for books during this time. Also in the 1400’s the Gutenburg printing press was invented, which was the first movable type. On the more graphic side of graphic design, in the 1600’s merchants who previously traveled were replaced by shop signboards or what we called billboards. The signs were marks of identification for various businesses. They began as simple pictures of services such as a knife for a butcher. (Hill, PI) But with time businesses naturally became more competitive and the use of better imagery was more important. By 1609 Germany had an everyday newspaper as well as in Britain; the Gutenburg invention helped perfect the method of moveable type and became one the best ways of transferring information on to paper during this time. .u5edd0dc0f0bcff9f718dba0ed232b3c6 , .u5edd0dc0f0bcff9f718dba0ed232b3c6 .postImageUrl , .u5edd0dc0f0bcff9f718dba0ed232b3c6 .centered-text-area { min-height: 80px; position: relative; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 , .u5edd0dc0f0bcff9f718dba0ed232b3c6:hover , .u5edd0dc0f0bcff9f718dba0ed232b3c6:visited , .u5edd0dc0f0bcff9f718dba0ed232b3c6:active { border:0!important; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .clearfix:after { content: ""; display: table; clear: both; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u5edd0dc0f0bcff9f718dba0ed232b3c6:active , .u5edd0dc0f0bcff9f718dba0ed232b3c6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .centered-text-area { width: 100%; position: relative ; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u5edd0dc0f0bcff9f718dba0ed232b3c6:hover .ctaButton { background-color: #34495E!important; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u5edd0dc0f0bcff9f718dba0ed232b3c6 .u5edd0dc0f0bcff9f718dba0ed232b3c6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u5edd0dc0f0bcff9f718dba0ed232b3c6:after { content: ""; display: block; clear: both; } READ: Lord of the Flies Persuasive EssayIn 1799 the first paper-making machine was made which aided the progress of graphic design. Soon after the production of the paper making machine the first steam powered press was invented; this helped with the mass circulation of papers and books. The Industrial Revolution, which began in 1800, totally changed the world of typography and graphic design. Designers of the time began creating new forms and images. Letters appeared with different faces; in 1816 the first sans serif fonts were created and were the early versions of many fonts we used today. Later on in the revolution, around 1884, the linotype machine was invented which mechanically set the type for newspapers and therefore people no longer manually had to set the type. Soon after this the offset lithographic printer was invented which enabled printing onto virtually any flat surface from metals, to cans, wood, plastic and of course paper. (Griggs, History of Graphic Design)At the beginning of the 1900’s the first practical type-writer was constructed and further advanced the world of graphic design. In 1922 a book designer named, William Dwiggens coined the term â€Å"graphic designer† to describe his activities as a person who brought structured ord er and visual form to printed communications. Because of him an up and coming profession received its appropriate name. (Roberson, 113) The 1900’s were the beginning of a new profession for those who loved to graphically design things. The new graphic designers wanted to break the mold, they wanted to get away from using straight lines and right angles and begin using more natural movement when creating their art. Some of these designers included Arthur Mackmurdo, Aubrey Beardsley and Charles Ricketts who all contributed greatly to the profession. (Roberson, 12) These designers and as well as others designed their own fonts, page borders as well as page layouts. Much of their work is still seen today in such fonts as Tempus sans and Arial. Typography a major part of graphic design gained a new lease on new life early in the twentieth century when Dutch designers were inspired and developed new styles. During the 1950’s and 1960’s the world moved towards photo compositions that used machines with unpredictable changes. Technological advances started in 1961 by IBM opening the door to the type of graphic design we know today. IBM created a machine that had the capability of changing its characters to different faces and sizes. In 1960 the introduction of â€Å"dry† transfer lettering, which was a clean non-messy lettering system appealed to many graphic designers and paved the way for the desktop publishing systems of today. (Laing,5 )The quick success of dry transfer lettering led to a sense of fun in type face design; people could now create special effects through distortion and trickery, by cutting or tearing type to produce stylish special effects. The rules of type established in previous years were being challenged. The use of the â€Å"grid† was becoming outdated; the acceptance of only using certain kinds of images or typefaces was being forgotten. New design techniques were being promoted through movies such as the classic James Bond movies. The â€Å"underground† culture of the 1960’s such as Rock and Grunge even created their own graphic designs. They created â€Å"grunge† type font faces that were used to advertise their albums and concerts. (Griggs, History of Graphic Design)The 1960’s was also the first time artistic experiments with computers took place and further slid the door open for the graphic designers of today. Although the earliest digital computers were in operation around the 1940’s; computerized graphic technology was developed in the early 1950’s, but was not really artwork because it was used mainly for computer aided design and to manufacture such things as flight simulators. However in the 1960â₠¬â„¢s much of the artwork was done by scientists, not artists, which led graphic design to be more technical than artsy. (Roberson, 103) Also in the 1960’s computers began to have an impact on graphic design by offering programs to assist with justification of setting, and using the computer’s memory to view the images created on a screen for reference. The problem with the use of computers for graphic design is that operators were unable to control spacing and word size as they could with previous methods of type setting. Never the less the use of older methods of design were put to rest because the use of computers were less expensive. In the 1970’s a technological revolution was bursting onto the typographic scene in the form of the computer. The computer was affecting everyone, from designers from to type manufacturers. (Laing, 105) None of the early computers handled graphics very well and each separate machine had its own font formats. The advancement of technology in the 1970’s in a way filled in the blanks for many graphic designers especially in the realm of 3-D effects. (Griggs, History of Graphic Design) In fact by the 1980’s many full length movies contained computer animated characters. By the late 1980’s the development of graphic desktop publishing changed the face of graphic design and the printing industry world wide. At the same time inventions like the Macintosh LaserWriter printer had the ability to handle graphics well. Macintosh computers truly began the computer age of graphic design with the what you see is what you get (WYSIWYG) display and Adobe PageMaker, the fir st desktop publishing program was the ground work for the current trend of computer-based typesetting. The digital computer technology changed the face of graphic design forever. (Hill, PI)The production of other programs such as Freehand, Illustrator, and PhotoShop, were developed specifically for graphic design, and expanded the world of graphics and type design from very few graphic and type possibilities to a never ending number of new digital font graphic designers. .u4d386e1461192a82aea0a3a1888243ff , .u4d386e1461192a82aea0a3a1888243ff .postImageUrl , .u4d386e1461192a82aea0a3a1888243ff .centered-text-area { min-height: 80px; position: relative; } .u4d386e1461192a82aea0a3a1888243ff , .u4d386e1461192a82aea0a3a1888243ff:hover , .u4d386e1461192a82aea0a3a1888243ff:visited , .u4d386e1461192a82aea0a3a1888243ff:active { border:0!important; } .u4d386e1461192a82aea0a3a1888243ff .clearfix:after { content: ""; display: table; clear: both; } .u4d386e1461192a82aea0a3a1888243ff { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4d386e1461192a82aea0a3a1888243ff:active , .u4d386e1461192a82aea0a3a1888243ff:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4d386e1461192a82aea0a3a1888243ff .centered-text-area { width: 100%; position: relative ; } .u4d386e1461192a82aea0a3a1888243ff .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4d386e1461192a82aea0a3a1888243ff .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4d386e1461192a82aea0a3a1888243ff .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4d386e1461192a82aea0a3a1888243ff:hover .ctaButton { background-color: #34495E!important; } .u4d386e1461192a82aea0a3a1888243ff .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4d386e1461192a82aea0a3a1888243ff .u4d386e1461192a82aea0a3a1888243ff-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4d386e1461192a82aea0a3a1888243ff:after { content: ""; display: block; clear: both; } READ: Analysis of the Atomic Bomb EssayBasically computers have had the most recent and profound effect on graphic design. They have simplified what used to be time consuming methods of transferring information from our brains into visual forms. Computers have done this by making page layouts an easy task, as well as inserting columns, and headings. Digital forms of graphic design have also given designers the ability to choose from hundreds of different typefaces. With the availability of computers cheap, reliable desktop publishing is now a very real option. Advertising and corporate images now plan an important role in graphic design, and today, in what is being called the electronic age, computer graphics is deeply entwined with both media and system design. Graphic design is really a product of the twentieth century and has heavily been influenced by advances in photography, color reproduction and computer aided designs. The future of graphic design is guaranteed to be challenging, exciting and completely open ended. In years to come the full potential of graphic design might possibly be met and more people will come to understand and better appreciate it. Today graphic design is much less a part of education and literature than it once was. The primary goal of a graphic designer today is to design something that appeals to the human eye. Graphic designers all know our language is organized using words that form paragraphs; the current trend among designers is to do totally the opposite. Designers attempt to create images that break the mold and stand out, the most typical way to do this is by combining words and pictures to create one unique image that will attract even the most â€Å"casual observer†. (Hill, PI)With graphic design now an established profession, many people have a genuine interest in the field. As with any career getting an education is important to becoming a competitive graphic designer. Some people have also entered the field without an education due to their natural talent. A person who wishes to be a successful graphic designer must be creative and able to operate high tech computers. Careers in graphic de sign range from employment at local schools, news stations or advertising agencies. Graphic designers can even seek jobs working for campaigns doing things such as creating the candidate’s image to creating and distributing their business cards. If a person has ambitions of becoming rich, they should probably reconsider entering the graphic design field. Often times designers enter the field doing odd jobs for their employers and slowly work their way up as their talent is recognized. The more education, creativity and contacts a person has the better of they will be in the field of graphic design. (Hill, PI)While completing my physical project I will completely submerge myself in the graphic design field. I will not only work with graphic design programs, but I will choose a variety of typefaces and media to keep the attention of my audience. In creating a slide show I hope to visually communicate my feelings about the past four years at this school. After completing my proj ect I hope to better understand the importance of graphic design even more so than I do after completing this research paper. Graphic design is truly at the center of our lives, the impact it has had on our language is truly something that will remain on this earth for eternity. From my understaning, the purpose of the senior project is to learn as much as possible. I thought it would be interesting to note that in writing this paper I have already learned enough to begin thinking about a different career choice. I also realized that graphic arts is not anything what I thought it was.

Monday, December 2, 2019

Religious Studies The Doctrine of the Christian life by John Frame

People have different paths to understanding the fundamental principles of the Christian ethics. While following these paths, it is important to find the answers to all the questions which can be rather challengeable and controversial. John Frame’s The Doctrine of the Christian Life provides readers with discussions of a lot of basic and problematic issues which can be associated with the question of the Christian ethics.Advertising We will write a custom critical writing sample on Religious Studies: The Doctrine of the Christian life by John Frame specifically for you for only $16.05 $11/page Learn More While reading Part III of the book, I focused on three issues in discussing which I was interested when I began to study the principles of the Christian ethics carefully. I found the answer to the question of God’s revelation at the first pages of Part III. The next important point was the examination of the problem of faith and its definit ion. Moreover, I had the opportunity to study the author’s viewpoint on the issue of adiaphora and focus on his attitude to the supernatural as an aspect of the world and human spirituality. God’s revelation is one of the most significant concepts in the Christian life. However, persons are inclined to add their own ideas to the traditional Christian vision of the concept. That is why, it is necessary to discuss the concept with the direct references to Scripture. Nevertheless, the question is too complex, and Frame’s discussion of the issue of God’s revelation which is presented in Part III from several perspectives is useful for making my own conclusions. Thus, revelation in all its forms can be perceived as an organism or unity that is why these forms are closely connected with each other and cannot be discussed separately. God reveals himself in many forms, and all of them are important for understanding the nature of revelation. Furthermore, a person should follow the ethical principles in their relation to revelation because people are created in the image of God (Frame 2008, 131-134). The issue of faith is discussed in Chapter 19. The question about the nature of faith and its aspects is usually associated with the moment when people become interested in following the Christian ethics and tradition. I am inclined to agree with Frame’s discussion of faith as the approach which can pervade the life of a Christian.Advertising Looking for critical writing on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, Frame pays attention to one more aspect which is the fact of receiving God’s grace. Thus, faith can be discussed as an instrument to receive God’s grace and as the reflection of people’s trust on God’s promise (Frame 2008, 363-367). The notion of faith is complex, and it should be discussed from different perspectives, and Fr ame’s book helps to understand the approaches to discussing the question. The concepts of the Christian ethics are based on the distinction between right and wrong actions and things. However, sometimes it is rather difficult to determine things and actions as good or bad. In Chapter 11, Frame pays attention to the notion of adiaphora which is used to define the actions which are neither good nor bad (Frame 2008, 166-168). In spite of the fact this concept can help to explain the nature of many people’s actions, the idea adiaphora cannot be used in relation to the Christian life because all those actions which are not right should be discussed as wrong. The next aspect described in Frame’s book which influenced my vision of the Christian ethics is the issue of the supernatural and preternatural which is presented with references to belief in angels. Frame provided a lot of significant arguments to emphasise the fact that belief in angels is related to belief in God (Frame 2008, 244-246). Thus, scepticism as an approach should not be used with references to Christianity. Reference List Frame, John M. 2008. The Doctrine of the Christian life (A theology of Lordship). Phillipsburg: Presbyterian and Reformed, 2008. This critical writing on Religious Studies: The Doctrine of the Christian life by John Frame was written and submitted by user Yoda to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Wednesday, November 27, 2019

Marriage and Family Therapy †My Life

Marriage and Family Therapy – My Life Free Online Research Papers My early experiences with love where very minimal from my parents. My grandmother on the other hand was always very affectionate with me. My parents were divorced long before I can even remember. My mother was married several times and she always openly displayed affection towards her new husband for at least a little while. My parents never really displayed a lot of affection towards me or my little brother. My mother was around most of the time. She made it to almost every wrestling match, football game, and baseball game. My father on the other hand was never there. I have just recently started speaking to my mother again after eight years of silence. My father and I are business acquaintances more than any thing else. I think I have told him I loved him a total of two maybe three times. Once upon a time I was a very cold individual and I eventually learned to be warm and affectionate but I really don’t like it. Being warm and affectionate causes to much heartach e and pain, so I have decided to return to the old me. It is just so much easier. The funny thing is that I want my spouse or mate to be a very affectionate person. It makes me feel good when they are. I also want my spouse to be understanding to the fact that I have to work very hard to be affectionate. As far as kids go I have never wanted them, but the older I get I think I might want them. I believe if I ever have kids I want them to be reared to the fact that they should so affection but to realize that they could get hurt and that is just a part of life. I acquired my sex education from watching television and from my mother at the age of thirteen. She handed me a box of condoms and gave me the birds and the bee’s talk. She said the most important thing was to make sure both parties are completely satisfied. I lost my virginity at the age of thirteen so my attitude toward sex approaching my marriage is that it was very important. I expected my mate to have the same attitude. How do I categorize my parent’s marriages? My parent’s marriages were all of conflict. My home life was never that great. That explains why I was emancipated at the age sixteen and had my own apartment. Life was much better on my own. I was able to finish High School and put myself through flight school and I am almost through with college. My parents when they were married tended to settle their differences by arguing and yelling. There marriage was one of authority and not of democracy. My mother is was and probably always will be a person that will always boss. How I deal with conflict depends on what type of conflict it is. If I am at home and the cause of the conflict really matters I try to be democratic. If I really don’t care about the root cause of the conflict I’m pretty passive. When it comes to being at work, if the conflict is between my captain and I it is important that it be a democratic discussion but with the final authority resting solely on the captain. If the conflict is between me and ramp personnel I am a very authoritarian. I am currently legally married, but I am going through a divorce at this time. What ever way I tried to settle conflicts it didn’t work out for me. I have come to the conclusion that if one person does not want to settle the conflict it will not be settled no matter the technique used to solve them. I only have one sibling. I have a younger brother. He is four years younger than me and has a different father. I guess that technically makes use half brothers. My relationship with Ryan (my younger brother) as a child was one of contempt and anger. Ryan’s father was still around up until I turned thirteen. I had real jealousy issues with him for that and for the fact that he has and still is treated differently than I am. Even though we are brother we have two totally different personalities. His is one of laziness and freeloading and mine is harder working and determination. The older Ryan and I got the worse our relationship got. It took my mothers four husband Ron to bring us together again. Ryan was very close to Ron and they had an amazing relationship. If an onlooker wouldn’t have known any different they would say that they were father and son. Ron was killed in a car crash when Ryan was sixteen and he handled it very badly. He was a wreck and need ed not only emotional support but also a stable home to live in. My wife and I took my little brother into our home and let him live there until he decided to move back to our mothers. Finally my brother and I have a good relationship. Being the oldest sibling and the most financially stable has its strains and benefits; the biggest strain is that not only my brother but my mother look to me for advice. They also look to me to take care of problems and help them out financially as well. My self and my family are of Christian faith. We celebrate Christmas, Easter, Lint, and all other Christian and national holidays. We never really had a true tradition for any of them. We do however have a tradition for the opening day of hunting season. Ever since I can remember my brother and I and all of my cousins would take the opening day of hunting season off school or work to all go hunting as a family. Opening day and my grandmothers birthday are about the only times that our entire family gets together to do anything as a group. My approach to life has changed over the years. I used to be a pretty positive person and always gave people the benefit of the doubt. I trusted people and never looked over their shoulder to make sure they were doing the right thing. My attitude changed recently actually. Now I am a negative person and don’t really trust many people. The cause of the change is the ongoing divorce with my wife and a recent date. I trusted my wife with everything including my deepest darkest secrets and now all of that is being used against me. She is using it to basically blackmail me into giving more to her in the divorce settlement. I tried to be more than fair with her but that is not good enough. As far as the recent date goes it is partially my fault for trusting people. I keep a large amount of money in my truck to use as spending cash for my trash company when it needs it. I had to run into the office for a minute or two and I left her in my truck while I was gone. When I got back everything appeared normal and we went out and had a great time. After I took her home the next morning I had to go buy tires for the trash truck and I was three hundred dollars short, which in the grand scheme of things is not a ton but it is still theft. So now I can not and will not trust everyone again. I personally consider myself a rebel. The reason I do is that I am one of the few family members that do not work for the family shop or farm. I went out made my own choices and mistakes and got to where I am because of me. I am not a rebel when it comes to following proper rules and procedures I am very much a conformist when it comes to that. I really don’t get angry when I d on’t get my way, but like most things that depends on the situation. If I am informed on a good reason not to do it my way I have no problem with that. I am always open to hear other peoples ideas and thoughts because a lot of the time there thoughts and ideas are ones that I have not thought of. Or if I had then I can explain to them why I didn’t like that idea and we can discuss it further. I feel that I am a very practical person. I think practical describes me better than humaninistic and religious. The reasons behind that are I do believe in religion buts I do not live my life by it. I am more of a down to earth person. My dreams are obtainable and my lifestyle is well within my means. There is supposed to be a paragraph in here about what my ideal mate is. To be quite honest I have no idea and I’m not really in the mood or position to talk about that right now. I used to believe that I had a great understanding of my self, but with all the recent changes in my life I am forced to question that. At this point in time I don’t want a good self-understanding. My goals in life are as follows: I want to be better than my parents in regards to love, wealth, and parenting, I want to retire by the time I’m fifty, I want to have kids prior to the age of thirty-five, I want to live life like I was dying everyday, and most of all I want to be remembered as a good man. My top five values in life are happiness, wealth, love, to live life, and health. I want to be happy; I want to look forward to coming home and also going to work. Wealth incorporates a lot. To most people it means money and to others it means love and happiness in their family. To me it means both. I want it all. I just want to love someone that loves me back and not with me for monetary reasons. I want to live like I am dying everyday because I want to look back an d say I have no regrets in life. My health is the last and final thing. I put the values in order for me and the importance of them to me. I don’t want to live forever like most do. I just want to be healthy and live as long as I am meant to. I am afraid of very little. I am afraid of being alone. My grandmother is ninety years old and she has been alone for the last fifteen years and she has been miserable and I don’t want that for myself. I am afraid of not making the right decisions in my business because I have people that work for me that count on that pay check and count on their job. I am also afraid of failure. The only thing in life that I have failed at is my marriage. I really have never failed at anything else and I don’t know how to handle that. All in all I am a nice person who will go out of his way to help another. I also am a very jaded person who does not have a lot of faith or trust for the opposite sex. I want to become a great family man, a person who people look up to, and most of all someone who is well respected. The only part of that were a spouse is imperative is for the great family man. The rest of it I can and will do on my own. My advice to my best friend and to anyone that leads this paper is to always be honest, never give up, and to treat people how you want to be treated. Research Papers on Marriage and Family Therapy - My LifePersonal Experience with Teen PregnancyThe Spring and AutumnEffects of Television Violence on ChildrenHip-Hop is ArtComparison: Letter from Birmingham and CritoStandardized TestingInfluences of Socio-Economic Status of Married MalesCapital PunishmentHonest Iagos Truth through DeceptionThe Effects of Illegal Immigration

Saturday, November 23, 2019

Helmuth von Moltke - Franco-Prussian War Field Marshal

Helmuth von Moltke - Franco-Prussian War Field Marshal Born October 26, 1800, in Parchim, Mecklenburg-Schwerin, Helmuth von Moltke was the son of an aristocratic German family. Moving to Holstein at age five, Moltkes family became impoverished during the War of the Fourth Coalition (1806-1807) when their properties were burned and plundered by French troops. Sent away to Hohenfelde as a boarder at age nine, Moltke entered the cadet school at Copenhagen two years later with the goal of entering the Danish army. Over the next seven years he received his military education and was commissioned as a second lieutenant in 1818. An Officer in Ascent After service with a Danish infantry regiment, Moltke returned to Germany and entered Prussian service. Posted to command a cadet school in Frankfurt an der Oder, he did so for a year before spending three conducting a military survey of Silesia and Posen. Recognized as a brilliant young officer, Moltke was assigned to the Prussian General Staff in 1832. Arriving in Berlin, he stood out from his Prussian contemporaries in that he possessed a love of the arts and music. A prolific writer and student of history, Moltke authored several works of fiction and in 1832, embarked on a German translation of Gibbons The History of the Decline and Fall of the Roman Empire. Promoted to captain in 1835, he took six months leave to travel through southeastern Europe. While in Constantinople, he was asked by Sultan Mahmud II to aid in modernizing the Ottoman army. Receiving permission from Berlin, he spent two years in this role before accompanying the army on campaign against Muhammad Ali of Egypt. Taking part in the 1839 Battle of Nizib, Moltke was forced to escape after Alis victory. Returning to Berlin, he published an account of his travels and in 1840, married his sisters English stepdaughter, Mary Burt. Assigned to the staff of the 4th Army Corps in Berlin, Moltke became fascinated with railroads and began an extensive study of their use. Continuing to write on historical and military topics, he returned to the General Staff before being named Chief of Staff for the 4th Army Corps in 1848. Remaining in this role for seven years, he advanced to the rank of colonel. Transferred in 1855, Moltke became the personal aide to Prince Frederick (later Emperor Frederick III). Leader of the General Staff In recognition of his military skills, Moltke was promoted to Chief of the General Staff in 1857. A disciple of Clausewitz, Moltke believed that strategy was essentially the quest of seeking the military means to a desired end. Though a detailed planner, he understood and frequently stated that no battle plan survives contact with the enemy. As a result, he sought to maximize his chances of success by remaining flexible and ensuring that the transportation and logistical networks were in place to allow him to bring decisive force to the key points on the battlefield. Taking office, Moltke immediately began making sweeping changes in the armys approach to tactics, strategy, and mobilization. In addition, work began to improve communications, training, and armaments. As a historian, he also implemented a study of European politics to identify Prussias future enemies and to begin developing war plans for campaigns against them. In 1859, he mobilized the army for the Austro-Sardinian War. Though Prussia did not enter the conflict, the mobilization was used by Prince Wilhelm as a learning exercise and the army was expanded and reorganized around the lessons obtained. In 1862, with Prussia and Denmark arguing over the ownership of Schleswig-Holstein, Moltke was asked for a plan in case of war. Concerned that the Danes would be difficult to defeat if allowed to retreat to their island strongholds, he devised a plan which called for Prussian troops to flank them in order to prevent a withdrawal. When hostilities commenced in February 1864, his plan was bungled and the Danes escaped. Dispatched to the front on April 30, Moltke succeeded in bringing the war to a successful conclusion. The victory solidified his influence with King Wilhelm. As the king and his prime minister, Otto von Bismarck, began attempts to unite Germany, it was Moltke who conceived the plans and directed the army to victory. Having gained considerable clout for his success against Denmark, Moltkes plans were followed precisely when war with Austria began in 1866. Though outnumbered by Austria and its allies, the Prussian Army was able to make near-perfect use of railroads to ensure that maximum force was delivered at the key moment. In a lightning seven-week war, Moltkes troops were able conduct a brilliant campaign which culminated with a stunning victory at KÃ ¶niggrtz. His reputation further enhanced, Moltke oversaw the writing of a history of the conflict which was published in 1867. In 1870, tensions with France dictated the mobilization of the army on July 5. As the preeminent Prussian general, Moltke was named Chief of Staff of the Army for the duration of the conflict. This position essentially allowed him to issue orders in the name of the king. Having spent years planning for war with France, Moltke assembled his forces south of Mainz. Dividing his men into three armies, he sought to drive into France with the goal defeating the French army and marching on Paris. For the advance, several plans were developed for use depending upon where the main French army was found. In all circumstances, the ultimate goal was for his troops to wheel right to drive the French north and cut them off from Paris. Attacking, the Prussian and German troops met with great success and followed the basic outline of his plans. The campaign came to stunning climax with the victory at Sedan on September 1, which saw Emperor Napoleon III and most of his army captured. Pressing on, Moltkes forces invested Paris which surrendered after a five-month siege. The fall of the capital effectively ended the war and led to the unification of Germany. Later Career Having been made a Graf (count) in October 1870, Moltke was permanently promoted to field marshal in June 1871, in reward for his services. Entering the Reichstag (German Parliament) in 1871, he remained Chief of Staff until 1888. Stepping down, he was replaced by Graf Alfred von Waldersee. Remaining in the Reichstag, he died at Berlin on April 24, 1891. As his nephew, Helmuth J. von Moltke led German forces during the opening months of World War I, he is often referred to as Helmuth von Moltke the Elder. Selected Sources Helmuth von Moltke: On the Nature of WarMakers of Modern Strategy: From Machiavelli to the Nuclear Age, edited by Peter Paret with the collaboration of Gordon A. Craig and Felix Gilbert. Princeton, NJ, Princeton University Press, 1986.Franco-Prussian War

Thursday, November 21, 2019

Aesthetics in Web Design PowerPoint Presentation

Aesthetics in Web Design - PowerPoint Presentation Example Website design aesthetics anglicizes how much a web site engages its viewers at a first glance, demographic compliance; and market expectations or intended population. ï€ £Ã‚  Web Design Aesthetic Considerations†¢Ã‚  SimplicitySimplicity in a web design refers to an approach of expressing of putting forth any information in a complete yet economic way. All good designs always have little content but very communicative.†¢Ã‚  ConsistencyDesign consistency means that all the elements used in the design should be unified so as to make a coherent whole of ideas. Hence a design will be visually clear to the readers or viewers. Chronological flow of information i.e. from one single link to the other of the same subject or topic gives a chronological sequence in the ideas being passed.†¢Ã‚  Color schemesA color scheme greatly influences the quality of a web page by either improving or destruct effective communication. It therefore advisable to judiciously use colors appropr iately for good expressions of oneself and attraction.†¢Ã‚  AudienceAudience input influences every aspect of a design work. To incorporate audience, a designer has to contemplate on the levels of complexity and formality in the language usage.†¢Ã‚  StructureGood websites are always well organized with their content presented vividly.†¢Ã‚  FormatOne has to ensure that background doesn’t interrupt the readership of any text intended for viewers; allow for possibility to change font sizes.

Wednesday, November 20, 2019

Paradoxically, although modernity appeared to be a threat to Essay

Paradoxically, although modernity appeared to be a threat to Christianity, it had been nurtured, in significant part, by Christ - Essay Example Modernity mainly believes in what it sees and in the current living style only. It is for this reason that modernity is greatly affected by factors such as fashion trends, money, and status. On the other hand, Christianity believes that there is something more to staying alive and surviving in the world (Asad, 2003, 18). Therefore, clearly it appears modernity may be a threat to Christianity (Augustine, Pusey & William, 2011, 32). However, despite these threats caused by modernity, it has been found that it is actually Christianity that has fuelled modernity into place. Through a large number of factors, Christianity has significantly nurtured modernity and caused it to develop in the society. Although modernity has brought about poor moral values that were not there in the traditional world, most of these traits mainly arise from Christianity in a broad sense. In addition, the way in which Christian beliefs are changing with time, they may give rise to modernity (Augustine, Pusey & William, 2011, 33). This is because; modernity is not an original lifestyle. It a living style that has grown from what was originally in the world. Since Christianity has been in place for a longer period than modernity, then it can be argued that modernity picked its traits from Christian ways of life. Modernity tries to ape what was original and thus, the human beings themselves shape it. The fuelling of modernity by Christianity can be clearly observed from the politics practiced in the world today (Berglund, Bruce & Brian, 2010, 11). For a number of years, Christianity had no part to play in politics. Politics have been referred to as a ‘dirty game’ and thus, Christianity believes that leadership only comes from God. This way, Christians would believe that God would choose His own rightful leaders and thus, they would not actively participate in the politics. This subject has been thought as bringing modernity into the world. This is because; with Christianity not participating in the political arena, politics were left in the hands of non-Christians. Consequently, politics were practiced without considering or taking into account, the Christian values written in the Bible or initially practised by the people (Brown, John & Kim, 2008, 15). There being no opposition, modernity took its course and directed the political field. Leaders would come up with modern ways of meeting their objectives and solving any challenges that they faced. In addition, conflict resolution was no longer conducted using the religious laws in the Bible. Instead, modern arms used to fight the enemy were built up and murder was no longer considered a sin. Indeed Christianity can be said to have fuelled modernity into place. This is because; had Christians taken part in the political environment, politics could have been conducted in the right manner without using modern ways of gaining power. In addition, failure of Christian involvement, also led to increased corruptio n among the people (Carter, 2000, 84). Political leaders were now eager to find ways of doing things in a fast and easy way. It is in this way that modernity found its way into the world economy since; major inventions were being made to ease the way of life. Christianity was also not effective in teaching the people the right way of life (Kung, 1980, 74). While people know that they should

Sunday, November 17, 2019

Week Four Reflection Essay Example for Free

Week Four Reflection Essay Team A will discuss the objective, which consist of analyzing the influence of the debt in the United States economy, and explain the impact that surplus and deficits has on the health of the United States macroeconomy. To analyze the influence of the deficit, surplus, and debt on the health of the United States macroeconomy you have to understand what exactly is deficit and surplus. A deficit is a shortfall of revenues are under payments, and a surplus is the excess of revenues are over payments. The influence of surplus and deficit on the economy differs in the short-term framework and the long-term framework. In a short-term framework the view of deficits and surplus certainly depends on the current state of the U.S. economy relative to the economy potential output. In a long-term framework surpluses are good they provide additional savings for the economy. In a long-term framework deficits are view as bad because they reduce growth, income, and savings, but if the U.S. economy is operating below the potential its deficits is view as good for the economy. This is because deficits increase expenditures increasing the economy output closer to its potential. To understand how debt influences the U.S. economy you have to understand what a debt is. A debt is the accumulated deficit minus the accumulated surplus, where you have surpluses and deficits which are flow concepts or measures that is defined for a certain period in the economy. As an American it is important to always to knowhow debt, surplus, and deficit affect the U.S. economy. This effects the economy from expenditure to every paycheck these transactions affects the flow of the marcoeconomy. This week chapter 17 and 18 covers the importance of surplus, deficit, and debt in depth. It also covers how to finance the deficit as well as viewing deficits and surpluses as a summary measure. Buy knowing what policy directive to follow gives the policy makers the tools to recommend on rather the economy will need a long-term framework approach or a short-term framework approach. In the U.S. economy current condition, if the United States keep spending more than our annually income you can bet that the worse is still to come. References (Macroeconomics 8e, ch17 Author: David C. Colander copyright  © 2010 McGraw-Hill)

Friday, November 15, 2019

Abortion - Man Cant Be Rightly Disposed of by Man :: Argumentative Persuasive Topics

Abortion - Man Can't Be Rightly Disposed of by Man       Temporal life lived in this world is not identified with the person. The person possesses as his own a level of life that is more profound and that cannot end. Bodily life is a fundamental good, here below it is the condition for all other goods. But there are higher values for which it could be legitimate or even necessary to be willing to expose oneself to the risk of losing bodily life. In a society of persons the common good is for each individual an end which he must serve and to which he must subordinate his particular interest. But it is not his last end and, from this point of view, it is society which is at the service of the person, because the person will not fulfill his destiny except in God. The person can be definitively subordinated only to God. Man can never be treated simply as a means to be disposed of in order to obtain a higher end.    In regard to the mutual rights and duties of the person and of society, it belongs to moral teaching to enlighten consciences; it belongs to the law to specify and organize external behavior. There is precisely a certain number of rights which society is not in a position to grant since these rights precede society; but society has the function to preserve and to enforce them. These are the greater part of those which are today called "human rights" and which our age boasts of having formulated.    The first right of the human person is his life. He has other goods and some are more precious, but this one is fundamental-- the condition of all the others. Hence it must be protected above all others. It does not belong to society, nor does it belong to public authority in any form to recognize this right for some and not for others: all discrimination is evil, whether it be founded on race, sex, color or religion. It is not recognition by another that constitutes this right. This right is antecedent to its recognition; it demands recognition and it is strictly unjust to refuse it.    Any discrimination based on the various stages of life is no more justified than any other discrimination. The right to life remains complete in an old person, even one greatly weakened; it is not lost by one who is incurably sick.

Tuesday, November 12, 2019

Change Management Essay

1.1 Introduction Barack Obama started his election campaign with a plan to renew America’s promise with the words â€Å"Change we can believe in†. His Presidential campaign was marked by changes. He wanted to change a nation and its way of acting. Throughout the campaign, Obama’s changes were aimed towards bringing a rapid end to the war in Iraq, decreasing energy dependence, and providing universal health care. In his victory speech Obama said â€Å"change has come to America†. Up to now, not all his plans and ideas have proven successful and only the future will reveal their full potential. The U.S. election was a change of the governmental position which was decided by the nation. In an admittedly smaller world, every person in his or her life as well as every manager of an organisation is faced with changes or the requirement to make changes every day. Let’s concentrate on the business world and have a look at what changes mean? Change is an alteration of a company’s strategy, organization or culture as a result of changes in its environment, structure, technology or people. A manager’s job would be very straightforward and simple (not to say boring) if changes were not occurring in these areas. Good managers have a competence to manage change in the company’s environment. These changes can be alterations in structure (design of jobs, span of control, authority relationships or coordinating mechanisms), in technology (equipment, work processes or work methods) as well as in people (behaviours, perceptions, expectations or attitudes). 1.2 Reasons for Change A complex structure like an organization is driven by external and internal factors in regard to the need for change. There are a number of external forces that create the explicit need for change: Market situation or market place Technology Government laws and regulations Economics The global marketplace has created a huge need for change because of internationalization and the more dynamic situation. Some of this could not have occurred without the various and dramatic changes in technology. An example of the changing marketplace is the deregulation of the telecommunications industry in the domestic market. By deregulation, the competitive pressure was put on telephone companies such as the German Telecom which has minimised monopolistic emplacement. Regarding this point, advances in technology have had a big impact on the market. Also, the affordability of equipment and software allows greater competition in the IT-sector. Government laws and regulations can have a large impact on an organization such as with deregulation. Organizations have to change because it is now prescribed. The new tobacco taxes and the legislation requiring tobacco manufacturers to disclose the harmful effects of tobacco smoking have created huge pressures on some large organizations. These organisations now have to change to ensure their economic viability. Finally, these economic ups and downs have a dramatic effect on organizations as well on domestic markets as the worldwide economic influence continues on organizations. This phenomenon could be seen during the last financial crisis. The effects were recognized in the USA first; then they hit Europe, Japan and finally the rest of the world. As a consequence, several automobile manufacturers have announced production cutbacks and reduced employment. Parallel to the external reasons there are different internal forces for change: Corporate strategy Workforce Technology and equipment Employee attitudes It is not unusual for an organization to change its strategy. It can lead e.g. to a large number of changes if the organization decides to adopt a new distribution methodology or a new logistic strategy. Also a merger will change an organisation’s way of acting. (For example, a company decides to  enter the e-commerce business). The introduction of new equipment or new technology is another internal force for change which affects an organization. The implementation of new technology needs new processes or structures. Through this, employees will have to be trained for new work processes or new jobs. The composition of an organization’s workforce never stays static because it changes in terms of gender, age or education. New employees join the organization and other people leave. With these changes, managers may need to redesign work and work groups in order to ensure the job requirements match the skills of the people. Lastly, employee attitudes such as the level of job satisfaction can lead to either negative or positive forces for change. If employees are dissatisfied, then there can be an increased level of employee absenteeism which can lead to changing practices or management of staff. 1.3 Origins of Change Management Again, a distinction between change management as a result of changing technologies and change management based on different management styles has to be made (in practice however, one factor is certainly influencing the other). Change management has his origins in the 1950’s. In those days modern forms of management were introduced (e.g. teamwork, autonomous groups) and the â€Å"war† between followers of top-down (change) approaches and bottom-up (change) approaches began. Top-down organizations are characterizes by the relatively low influence of subsystems. With the exception of the top management, employees are placed in a given process pattern. The organisation’s units are co-ordinated within a system of regulations and the organisation’s development is steered from top down. Bottom-up organizations are characterized by the relatively high influence of subsystems. The organisation’s development is carried by involved employees. A structural partial autonomy is conceded to the single subsystems. The organisation units are relatively independent in their execution of problems and could be basically capable of surviving on their own. Regulations are found primarily in the form of general behavioural instructions and the basis of â€Å"Common Senseâ€Å". The organisation’s development is therefore developing itself bottom-up. The best known concepts of  top-down management are business process re-engineering and business reengineering. The concept of business process re-engineering is aimed at changes concerning quality, service, cost and processing time. The core idea is process orientation. The concept of business process re-engineering takes into consideration strategy creation as well as process creation without describing, however, methods and instruments in detail. The documentation of the actual and the planned processes remain at a relatively coarse level and the main weight lies with few identified core processes. Business re-engineering is aimed at the radical redesign of enterprise strategies or essential enterprise processes. Its purpose is the improvement around scales in significant and measurable achievement dimensions in the areas of costs, quality, service and time. The implementation of this concept requires a â€Å"strong manager† who not only initiates the changes but also encourages the employees to make the necessary changes. Business re-engineering, therefore, is based on order and control, while the comprehensive knowledge of the organisation’s development and the participative system’s creation is maintained. The best known concepts of bottom-up management are kaizen and lean management. Kaizen (Japanese for â€Å"improvement† or â€Å"change for the better†) focuses upon continuous improvement of processes in manufacturing, engineering, development, marketing etc. (main business processes), supporting business processes and management. Kaizen as a management approach is based on the idea that no actual status (of a process or an organisation) is good enough to be kept. Kaizen refers to a continuous improvement of all functions and involves all employees from the executive board to the assembly line workers. It also applies to processes, such as purchasing and logistics and always involves the entire organization. Kaizen was first implemented in several Japanese businesses after the Second World War, influenced in part by American business and quality management teachers who visited the country. It has since spread throughout the world Lean Management explains how to link the advantages of batch-producing organizations (speed, low unit cost) with the benefits of a customer-oriented organisation (high flexibility, customizing, quality). â€Å"Lean† must be understood as â€Å"Lean Enterpriseâ€Å", an enterprise with  customer-oriented organisation which values customers, suppliers and employees. Principles of lean management are a gradual approach, group orientation, own responsibility, constant feedback in lower management levels and a long-term orientation. Other ideas of lean management are an enterprise-wide improvement of the quality, acceleration of the development, harmonious integration of the enterprise into the society as well as outsourcing and concentration on specific strengths of the organisation. The focus lies on the soft factors. Also in relation to a process-oriented thinking and strategy creation, lean management uses the Kaizen approach. Nevertheless, the concentration on a few, significant core processes is strongly stressed here. Comparing the bottom-up and top-down approaches, the advantage of a bottom-up orientation lies with the possibility of adapting the rhythm of the development and the capacity of the organisation for development. Small changes can be achieved at short notice or immediately, while lasting changes run smoothly and could guarantee a constant improvement of the problem solution capacity of the enterprise. On the other hand, permanent change processes and the constant restlessness linked with such change processes can also affect negatively the organisation, as possibly no clear direction is recognizable any longer. Few enterprises are ready for a radical change in their orientation as demanded in a top-down approach. No organisation is able to reorganize itself and the whole value-added chain ad hoc. Frequently the longevity of the soft factor â€Å"enterprise culture† is underestimated. Changes in the enterprise culture need time and, hence, are an object of evolutionary and participative approach and not a revolutionary and authoritarian process. The advantages of the top-down approach are the straight-forward attempt of comprehensive, department-covering thinking and action and the focus on the central processes. Nowadays, within modern change management approaches, top-down and bottom-up approaches are mixed. As shown in fig. 1, analysis and the strategy development is mainly done top-down whereas continuous process improvement is driven from the bottom-up. Constant dialogue between the involved parties guarantees a constant improvement and focusing on the core requirements. Figure 1: Modern Change Management – Bottom-Up meets Top-Down So change management is the: correct understanding of the organizations that want or need to be changed correct understanding of the people who are willing or forced to change the effectively realization of change understanding the dynamics of change Changes should be facilitated by the organizational structure because this enhances adaptation and flexibility. A simple organizational structure will reach a simple dynamic environment or, on the other hand, a simple dynamic environment needs a simple structure only. For a complex dynamic environment an adhocracy will be needed. Adhocracy means more democracy and less bureaucracy. One of the most important points is the people, because they form the organization. The culture of organization includes their way of working, attitudes and norms. These facts are at the core of every change and they are difficult to handle. Personal modifications regarding attitudes or skills in leadership or communication are hard to identify but ineffectiveness can be indicated by problems and conflicts in the management of human resources. 2. Concepts of Change Management A number of models are available to facilitate one’s understanding of transitioning of individuals through the phases of change management and strengthening organizational development initiatives in both government and corporate sectors. 2.1 Lewin ´s Change Theory Kurt Lewin theorized a three-stage model of change that has come to be known as the unfreezing-changerefreeze model which requires prior learning to be rejected and replaced. Edgar Schein provided further detail for a more comprehensive model of change, calling this approach â€Å"cognitive redefinition.† Lewin ´s model will be discussed later in this book in more detail.. 2.2 Chin & Benne ´s â€Å"Effecting Changes in Human System† Chin and Benne (1969) and Havelock (1971) each articulated different approaches but shared some  overlapping concepts. Some of the models had a primary focus on innovation and organization, while others focus on the individual: Empirical-rational approach The basic assumption underlying the empirical-rational model is that individuals are rational and will follow their rational self-interest. Thus, if a â€Å"good† change is suggested, people of good intention will adopt the change. This approach â€Å"posits that change is created by the dissemination of innovative techniques†. A primary strategy of this model is the dissemination of knowledge gained from research. One example of agencies and systems used for the development and diffusion of such research results are agricultural extension systems and the county agents who disseminate the results of agricultural research. In education, these activities are the domain of educational research and development centers,,regional educational laboratories, state departments of education, colleges and universities, national diffusion networks, intermediate service agencies, and staff development personnel within school districts. The rational view generally ignores the fact that school systems are already crowded with existing passive recipients, who may not have the necessary time or expertise to adopt or apply the new knowledge or program. Power-coercive approach The power-coercive approach relies on influencing individuals and systems to change through legislation and external leverage where the power of various types is the dominant factor. Power-coercive strategies emphasize political, economic, and moral sanctions, with the focus on using power of some kind to â€Å"force† individuals to adopt the change. One strategy is non-violent protest and demonstrations. A second strategy is the use of political institutions to achieve change – for example, changing educational policies through state-level legislation. Judicial decisions also impact educational policy. A third power-coercive strategy is recomposing or manipulating the power elite – electing people to public office, for instance, to support an intended change. History is replete with mandates, and other power- coercive strategies, which resulted in little change. Normative-re-educative approach In the normative-re-educative approach, the individual is seen as being actively in search of satisfying needs and interests. The individual does not passively accept what comes, but takes action to advance his/her goals. Further, changes are not just rational responses to new information but occur at the more personal level of values and habits. Additionally, the  individual is guided by social and institutional norms. The overarching principle of this model is that the individual must take part in his/her own change if it is to occur. This model includes direct intervention by change agents, who focus on the client system and who work collaboratively with the clients to identify and solve their problems. The normative-re-educative approach employs the help of change agents to assist clients in the change process by identifying needs; suggesting solutions, examining alternatives, and planning actions; transforming intention into adoption; stabilizing the change. The use of an agent to support clients and facilitate change was present in the early models. The concept of the change agent evolved further and has been reported in studies of educational and other organizational change. 2.3 Bullock and Batten’s Phases of Planned Change R.J. Bullock and D. Batten derived their ideas from project management and they recommend using exploration, planning, action, and integration for planned change. Exploration occurs when managers confirm the need for change and secure resources required to achieve it. These resources may be physical or they may be mental, such as a managers’ expertise. The next step, planning, occurs when key decisionmakers and experts create a change plan that they then review and approve. Next, action occurs with enactment of the plan. There should be opportunities for feedback during the action phase. Finally, integration begins when all actions in the change plan have taken place. Integration occurs when the changes have been aligned with the organization and there is some degree of formalization, such as through policies and procedures in the organization. Bullock and Batten analyzed over 30 models of change management and arrived at their own 4-phase model of programmed change management which can be applied to almost any circumstance. The model is useful in that it distinguishes between the ‘phases’ of change which the organization passes through as it implements change, and the ‘processes’ of change, i.e. the methods applied to get the organization to the desired state. The model progresses as follows: Exploration phase – The organization has to make decision on the need for change: Explore and decide on the need for change Identify what  changes are required Identify resources required Planning phase – Understanding the problem: Diagnosis of the problem Clarify goals and objectives Identify specific activities required to undertake change Agree changes with stakeholders Identify supports required to enable change to occur Action phase – Changes identified are agreed and implemented: Support for change is explicit Changes are monitored and evaluated Results are communicated and acted upon Adjustments and refinements are made where necessary Integration phase – Stabilising and embedding change: Changes supported and reinforced Results and outcomes from change communicated throughout the organization Continuous development of employees through training, education Ongoing monitoring and evaluation 2.4 Beckhard and Harris change formula The change formula is a mathematical representation of the change process. The basic notion is that, for change to occur, the costs of change must be outweighed by dissatisfaction with the status quo, the desirability of the proposed change, and the practicality of the change. There will be resistance to change if people are not dissatisfied with the current state of the organization, or if the changes are not seen as an improvement, if the change cannot be done in a feasible way, or the cost is far too high. This formula can also be conceptualized as (D Ãâ€" V Ãâ€" F) > R. D = Dissatisfaction V = Vision F = First Steps R = Resistance to Change The multiplicative nature of this formula indicates that if any variable is zero or near zero, resistance to change will not be overcome. In other words, the variables of D, V, and F do not compensate for one another, and when one is very low, the cost of change is likely to be too high. 2.5 7-S Model Consultants at McKinsey & Company developed the 7S model in the late 1970s to help managers address the difficulties of organizational change. The model  shows that organizational immune systems and the many interconnected variables involved make change complex, and that an effective change effort must address many of these issues simultaneously. The 7-S Model is a framework for analyzing organizations and their effectiveness. It looks at the seven key elements that make the organizations successful, or not: strategy; structure; systems; style; skills; staff; and shared values. The 7-S model is a tool for managerial analysis and action that provides a structure with which to consider a company as a whole, so that the organization’s problems may be diagnosed and a strategy may be developed and implemented. The 7-S diagram illustrates the multiplicity interconnectedness of elements that define an organization’s ability to change. This theory helped to change managers’ thinking about how companies could be improved. It says that it is not just a matter of devising a new strategy and following it through. Nor is it a matter of setting up new systems and letting them generate improvements. To be effective, your organization must have a high degree of fit or internal alignment among all the seven Ss. Each S must be consistent with and reinforce the other Ss. All Ss are interrelated, so a change in one has a ripple effect on all the others. It is impossible to make progress on one without making progress on all. Thus, to improve your organization, you have to master systems thinking and pay attention to all of the seven elements at the same time. There is no starting point or implied hierarchy – different factors may drive the business in any one organization. The 7-S Model is a valuable tool to initiate change processes and to give them direction. A helpful application is to determine the current state of each element and to compare this with the ideal state. Based on this it is possible to develop action plans to achieve the intended state. 3. The Change Process 3.1 Initiating a Top-Down Change Accelerated by global competition, the pressure to change business strategy is a worldwide phenomenon. Industrial activities are shifting from manufacturing to service, globalization of markets, political realignments, technical advances in management information systems, corporate alliances  and downsizing of organizations are changing the structures of corporations and projects. In parallel, organizations are faced with global competition. This competition is becoming more and more obvious in automobile manufacturing, consumer electronics, computers and communications and household manufacturing. Increasingly, the global heavyweight players of the world economy are large corporations involved in international or multinational projects. There is a global market and competition for most products and services. In order to effectively compete in it, organizations must use creativity and transform their cultures, structures and operations. The emergence of these global organizations c reates pressure on domestic organizations and projects to restructure and internationalize their outlook and operations. Because of these powerful forces for globalization, organizations must explore project opportunities all over the world. Technology is changing at a rate greater than at any time in history. One of the most dramatic technological changes affecting the work environment is the rapid expansion of information system technology. This technological revolution is having a profound impact on project structures, power relationships and the management of complex project interfaces. Artificial intelligence, computerintegrated manufacturing and virtual reality are creating new project opportunities in terms of their development and applications. Technology eliminates the problems of physical distance. Audio/Video conferences create the personal and direct interaction that is needed to work as a team. Engineering and manufacturing industries are assisted by robotics and computer-based design and manufacturing techniques like CAD. Fast-changing consumer preferences caused by rapid and frequent technological changes and innovations have shortened the life cycle of several goods and services. The effects of rapid product obsolescence can be dramatic for organizations which cannot adapt and quickly handle this situation. In the pharmaceutical and electronics industries, some products become obsolete in as little six months. Projects aimed at developing products and services in such industries must adapt to this rate of change in a cost-effective manner to be successful. Fig. 1 about a modern change management process showed that change management starts with a (re-)definition of the current enterprise strategy. Deciding upon the right business strategy stands therefore at the beginning of every change process.  The process of finding the right strategy is illustrated in fig. 2. Figure 2: Finding the right Strategy Countless approaches for strategy definitions are available (e.g. Porter 5-Forces-Model, 7S) and are not topic of this book. Fig. 2 only shows a general approach for the strategic approach during the change process. One step in this approach might differ from a general strategy rehearsal. During a change project, it is necessary to involve an external expert for a strategy audit! A strategy-audit is an important cornerstone for a common image about the general and strategic position of the enterprise. Beside the management or departmental management in particular, the persons who are involved in marketing and sales and therefore have a direct customer contact and should be involved at this stage. The second step in the â€Å"top-down† part has been process analysis. The process analysis reflects the modelling of the existing processes. Participative reconstruction of the processes and the visualisation of the expectations, strengths and weaknesses for the initialization of a lasting change is required. A review process (iterative vote process with the employees questioned) is mandatory. The following stage of process (re-)design cannot be separated with regard to the method and the modelling tools from the process analysis. It is only to be distinguished as an â€Å"incremental† process optimisation and a â€Å"radical† reorganisation of the enterprise processes. The target of the top-down process analysis is firstly the elimination of all non value-increasing activities and secondly the optimisation of all remaining activities. 3.2 Initiating a Bottom-Up Change Managing organizational change from the bottom-up will be more successful if some simple principles are applied. Change management entails thoughtful planning and sensitive implementation and, above all, consultation and involvement of the people affected by those changes. If change is forced, problems will arise. Change must be realistic, achievable and measurable. These aspects are especially relevant to managing personal change. Before starting organizational change, the question of strategic change has to be answered: What do we want to achieve with this change, why, and how will we  know that the change has been achieved? Who is affected by this change, and how will they react to it? How much of this change can we achieve ourselves, and what parts of the change do we need help with? These aspects relate strongly to the management of personal as well as organizational change. Change needs to be understood and managed in a way that people can cope effectively with it. Change can be unsettling, so the manager logically needs to be a settling influence. Whenever an organization imposes new things on people there will be difficulties. Participation, involvement and open, early, full communication are the important factors. Workshops are very useful processes to develop collective understanding, approaches, policies, methods, systems, ideas, etc. Staff surveys are a helpful way to repair damage and mistrust among staff – provided you allow people to complete them anonymously, and provided you publish and act on the findings. Management training, empathy and facilitative capability are priority areas – managers are crucial to the change process – they must enable and facilitate, not merely convey and implement policy from above, which does not work – Change must involve the people change must not be imposed upon the people. One has to be wary of expressions like ‘mindset change’, and ‘changing people’s mindsets’ or ‘changing attitudes’, because this language often indicates a tendency towards imposed or enforced change and it implies strongly that the organization believes that its people currently have the ‘wrong’ mindset, which is never, ever, the case. If people are not approaching their tasks or the organization effectively, then the organization has the wrong mindset, not the people. Change such as new structures, policies, targets, acquisitions, disposals, re-locations, etc., all create new systems and environments, which need to be explained to people as early as possible, so that people’s involvement in validating and refining the changes themselves can be obtained. The following change management principles should be adopted]: At all times involve and agree support from people within the system (system = environment, processes, culture, relationships, behaviours, etc., whether personal or organizational). Understand where you/the organization is at the moment. Understand where you want to be, when, why, and what the measures will be for getting there. Plan development towards No.3 above in appropriate, achievable measurable stages. Communicate, involve, enable and facilitate  involvement from people, as early, openly and as fully as is possible.

Sunday, November 10, 2019

Conventional Accounting Systems Essay

Advantages of a Computerized Accounting System The Difference Between Net Income & Pretax Accounting Income The Difference Between Strategic & Traditional HR Before the advent of fast and cheap computers, accounting traditionally was processed manually with all transactions recorded in columnar papers and kept in voluminous binders. Once computers became popular and software affordable, accounting tasks moved into this medium, where concepts stayed the same but mechanics changed from papers to programs. Sponsored Link Diesel Exhaust Brakes Exhaust Brakes On & Off-Highway Euro 6 & Tier 4 Compliant www.GTPP.co.uk Speed The most glaring difference between traditional and computerized accounting is the speed of operations. With an accounting program, data is entered once and it is saved. The program provides management with reports in a speed never dreamed possible in the traditional days. No more waiting days or weeks to know whether your business is making a profit. Using computerized accounting, information can be accessed in a matter of minutes. Once data is available in the system, it can be used in reports, queries and analysis. Accuracy Computerized systems have drastically increased accuracy of calculations when compared to the traditional, manual system, in which columns had to be added up, numbers moved from one page to the next, and trial balance and financial statements manually compiled. If errors occurred, many hours had to be spent trying to find and correct them. With accounting software, this problem is eliminated. In the case of accounting spreadsheets, adding simple formulas still may be needed, but it is an easier and more accurate process. Efficiency goes through the roof when a computerized system is used. Costs The traditional manual accounting system with paper and pencil is cheaper than the computerized version, in which a firm needs a computer, software, printer and other expenses associated with a system. The manual system may work for small businesses up to a certain point, but with the affordable costs of computers and software, many firms are opting for the computerized system. They are easy to use, and finding experienced employees to run the system is not a hurdle. Backups When using a manual system, the risk of losing data is real. If important papers are damaged or destroyed, that work may have to be re-created. Copies of the original work can be made, but that could be expensive and time-consuming. Accounting on a computerized system offers the choice of saving work on a CD, portable or external hard drive, flash drive, or even online. Many firms back up data every night as a precaution. If something happens the next day, the data can be restored from the backup. Considerations Using a computerized accounting system keeps all of the information organized and in one place—the computer hard drive. Finding and accessing information on an accounting software program is much easier than the traditional method. Specific data can be found using system functions, which usually include a "find" or “search” key. For example, finding information about a vendor on a manual system could take many steps and significant time. The same process in a computerized system most likely would yield the information in a snap, with less confusion and aggravation