Finally (7) When An Entrée Is Sold Separately It Cannot

finally; (7) When an entrà ©e is sold separately it cannot have more than four grams of fat for every hundred calories and cannot be more than 450 calories (OregonLaws.org, 2015). Drinks for schools with students in fifth grade or younger cannot have caffeine and may only consist of water, vegetable or fruit juices that is one hundred percent juice that is either natural or diluted with water. The juice cannot have extra sweeteners and must be 120 calories or less a cup. Milk is also permissible as long as it is low fat or fat free contains 150 calories or less per cup. In grades between 6th -8th the serving sizes go up to ten ounces, but the calorie amount remains the same. In a school were the highest level of students are in 12 grade,†¦show more content†¦However, the crucial support came from the Oregon Senate and the Oregon House. The Bill passed the Senate with a 22-5 majority. These Senators included: Alan Bates, Joanne Verger, Vicki Walker, Jackie Winters, Gary G eorge, Ryan Deckert, Elizabeth Johnson, Richard Devlin, Kate Brown, Avel Gordly and Bernard Westlund. Some of the Senators who were against the Bill were Jeff Kruse, and Larry George (VoteSmart, 2007). The Bill passed the House 46-11. The members of the House of Representatives that voted for the Bill include: Jean Cowan, Victor Gilliam, Chuck Riley, Scott Bruun, Jackie Dingfelder, and Gene Whisnant. The following are some of the members of the House who voted against the bill: Susan Morgan, Kevin Cameron, Vicki Berger, Brian Boquist and Kim Thatcher (VoteSmart, 2007). The organizations behind the passing of the Bill included, the American Diabetes Association, Community Health Partnership, Oregon Dietetics Association, Oregon Health Science University, Oregon Medical Association, Oregon Nurses Association, Stand for Children and Upstream Public Health, among others (Morrisette, 2007). Policy History HB2650 is not the first law that has been passed in regards to concerns for the health of children. In 1946 the National School Breakfast and Lunch Program was started in the United States by the Food and Nutrition Service which is a branch of the USDA because of the low number of men whoShow MoreRelatedOrganizational Culture by Charles Handy29094 Words   |  117 PagesControl 2 | |55 | |(Quantities) | | | |Chapter 7 – Monitoring Foodservice Operations 1 | |61 | |(Monthly Food Cost) | | Read MoreSwot Analysis25582 Words   |  103 PagesEnd of Book Case Studies 16/7/03 3:16 PM Page 642 end-of-book End-of-book: Case studies Q 643 case studies 19 Think design and performance— think Sunbeam Cafà © Series Nicole Stegemann, School of Management and International Business, University of Western Sydney Limited, a manufacturer of pumps, filters and security products. GUD’s acquired Sunbeam in 1996. After catering for predominately female needs, it was the male population’s turn to benefit from Sunbeam’s innovationsRead MoreRetailing Characteristics of Fast Food Stores and Their Impact on Customer Sales and Satisfaction29639 Words   |  119 Pagescent remain single-country merchants. This globalization trend can only intensify in the years ahead. The benefits of increased sales and greater economies of scale are too large to be ignored. where the world wide retail sales alone is valued at $ 7 trillion . The top 200 retailers alone account for 30% of worldwide demand. Retail sales being generally driven by people’s ability (disposable income) and willingness (consumer confidence) to buy, compliments the fact that the money spent on householdRead MoreStrategy Safari by Mintzberg71628 Words   |  287 Pagesand Joseph Lampel All rights reserved, including the right of reproduction in whole or in part in any form. THE FREE PRESS and colophon are trademarks of Simon Schuster Inc. Designed by Carla Bolte Manufactured in the United States of America 10 9 8 7 6 5 4 Permissions acknowledgments appear on pages 393-395. Library of Congress Cataloging-in-Publication Data Mintzberg, Henry. Strategy safari: a guided tour through the wilds of strategic management / Henry Mintzberg, Bruce Ahlstrand, Joseph Lampel

Chronic Fatigue Syndrome Essay - 1924 Words

Chronic Fatigue Syndrome Thankfully, it is hard for most people to imagine a tiredness and weakness of body that would keep one confined to a bed. There are people today who have lived a very active lifestyle for years and have suddenly found themselves burdened by a feeling of bodily weariness they never knew was possible. It all happens so swiftly and surprisingly that many are terrified by these changes taking place. CFS, otherwise known as chronic fatigue syndrome, is this illness characterized by debilitating fatigue. At times, this disease is also referred to as chronic fatigue immune dysfunction syndrome (CFIDS), or chronic Epstein-Barr virus (CEBV). However, no matter what it is called, it remains a nightmare for those who†¦show more content†¦One can simply become tired, while others may be totally bedridden and disabled from fatigue. Sometimes the body is better, so the individual can lead an almost normal lifestyle, but then days or weeks later this strength may easily wane. The true cause of this illness is not yet known. Several studies in the 1980s tried to link CFS with the Epstein-Barr virus (CFS pamphlet). This virus is one in the family of herpes viruses, and EBV infection are almost inevitable in all humans. However, more recently it has been found that some CFS patients lack the EBV antibodies, which means they never had this virus (Bell, 1994). Therefore, there has been no consistent link found between elevated EBV antibodies and the presence of CFS. Other viruses have been associated with CFS as well. In the published research results (Holmes, et al, 1988) findings suggest that the recently discovered herpesvirus-6 (HHV-6) is higher in patients with CFS than in control groups. The higher level of HHV6 does not necessarily suggest that this viral activity is occurring, but may demonstrate immune responses to various stimuli. Although it is possible that HHV-6 may be a factor in CFS sufferers, it cannot be proven with the current antibody testing. Though this remains an area of great controversy, the psychological factors influencing those diagnosed with chronic fatigue must be considered as well. ManyShow MoreRelatedSymptoms And Treatment Of Chronic Fatigue Syndrome1351 Words   |  6 Pagesillness I chose to focus on in this paper is Chronic Fatigue Syndrome. It will be examined the different criteria this disorder have that resulted it to be classified as a contested illnesses, as well as explore the social constructionist perspective in respect to this disorder. Moreover, it will be answered whether there is a gender dynamic involved in this condition in addition to the contribution big Pharma might or might not have. Chronic Fatigue Syndrome, also known as CFS, falls under the categoryRead MoreChronic Fatigue Syndrome During Pregnancy1064 Words   |  5 Pages Chronic Fatigue Syndrome During Pregnancy What is a chronic Fatigue Syndrome? CFS or Chronic Fatigue Syndrome (also known as Myalgic Encephalomyelitis- ME and as Chronic Fatigue Immune Dysfunction Syndrome -CFIDS) as the name express, chronic means long term and fatigue means tiredness, is characterized by extreme tiredness that will not pass off by taking rest. What are the symptoms of CFS? The symptoms of CFS vary from person to person. The most commonRead MoreEffects Of Chronic Fatigue Syndrome ( Cfs ) Essay1462 Words   |  6 PagesChronic fatigue syndrome (CFS) is difficult to diagnose with all aspects contested (Huibers Wessley, 2006). This often leaves suffers with limited treatment. The significant impact this disease has on all aspects of life has lead to the research topic the role of acceptance in individuals living with CFS. Arroll and Howard (2012) study aims to investigate changes in personal identity and self as well as look at possible posttraumatic growth in ME/CFS patients. This is an important area of researchRead MoreFibromyalgia Research Paper777 Words   |  4 PagesAbnormal Psychology Research paper Fibromyalgia Syndrome (FMS) is a musculoskeletal illness (which causes chronic pain) and a chronic Fatigue disorder. It can also change sleep patterns and cause the following: digestive disorders, chronic headaches, painful menstrual periods, temperature sensitivity, morning stiffness, numbness or tingling of extremities, and even cognitive memory problems. The name fibromyalgia comes from fibro in Latin meaning tissue, my in Greek meaningRead MoreFibromyalgia - Causes, Symptoms and Diagnosis Essay1420 Words   |  6 Pagesdisease, as it does not degenerate the body, but a syndrome - a collection of symptoms, which fail to satisfy the criteria of disease. The central nervous system becomes over sensitized in Fibromyalgic persons due to a phenomenon called â€Å"wind up† in which the FM person experiences a longer and greater pain during similar second pain stimulus after recovering from first pain stimulus. Often people confuse fibromyalgia with chronic fatigue syndrome (CFS) and think both are same. Even though FM andRead MoreBurn Out and Fatigue in the Work Related Environment1342 Words   |  6 PagesForming an understanding of fatigue and burnout on the job of delivering commodities cross-country is the focus herein. The discoveries from research conducted on fatigue have provided insight into additional concerns regarding the health of humanity. The process and development of how fatigue relates to the personal self when working under conditions of exertion are very important. When driving over-the-road (OTR) cross-country under a tight delivery schedule period I had stressful experiencesRead MoreA Summary Of I-Charge1358 Words   |  6 Pages mental health and reduction in stress, fatigue, depression in most subjects on i-Charge treatment for a period of two weeks. No clinically significant adverse reactions were either reported or observed, during the entire study period and overall compliance to the safety and efficacy was excellent. Chronic fatigue syndrome (CFS) is a complex and serious illness that is often misunderstood. Experts have noted that the terminology â€Å"chronic fatigue syndrome† can trivialize this illness and stigmatizeRead MoreChronic Condition Of Unknown Etiology962 Words   |  4 Pagesâ€Å"Fibromyalgia is a chronic condition of unknown etiology characterized by widespread pain, persistent fatigue, nonrestorative sleep and generalized morning stiffness.† â€Å"The word â€Å"fibromyalgia† is derived from the Latin roots â€Å"fibro† (connective tissue), â€Å"my† (muscles), â€Å"al† (pain), and â€Å"gia† (condition of).† Since 1990, Fibromyalgia has been recognized as a chronic, painful, non-inflammatory syndrome involving the muscles, and not the joints. This disease is considered the third most prevalent rheumatologicRead More Fibromyalgia: No Longer a Catchall Diagnosis Essay1456 Words   |  6 PagesFibromyalgia: No Longer a Ca tchall Diagnosis [2] I first developed an interest in fibromyalgia syndrome through my mother. About ten years ago, she began complaining of achiness, sharp pain in various parts of her body-specifically the neck, and constant fatigue and insomnia. Being treated for clinical depression, however, my mother put these annoyances off as simply more symptoms of her depression and the results of extreme stress and tension. It was only very recently, within the past yearRead MoreGulf War Syndrome Essay652 Words   |  3 PagesGulf War Syndrome One part of being an American, is giving yourself to your country when deemed necessary. In 1991, the United States took action in the Gulf War, where many US solders were sent. In fact, a total of 697,000 solders took part in the Gulf War. And of that amount, 6% (about 45,000) veterans have reported an ailment related to this war. Much chaos arose from these sicknesses, and from this a syndrome was born. The syndrome is called the Gulf War Syndrome. Wether this is myth

The Theme Of Guilt In The Scarlet Letter By Nathaniel...

Nathaniel Hawthorne is the author of The Scarlet Letter. Hawthorne is a anti-transcendentalist which means he writes a lot about Puritans in the 1600’s. John Hathorne ( Nathaniel H. great uncle ) is also an anti-transcendentalist . The book that John wrote that goes with The Scarlet Letter is The Ministers Black Veil. It as well as this novel talks about Secret sin and how the world is good and people are dark and mysterious. Nathaniels book The Scarlet Letter talks about Secret Sin , Revenge , and Guilt. In this novel, The Scarlet Letter , Hawthorne uses symbolism of the Scarlet letter , Dimmesdale , and Burrs to got to with the theme of Guilt. To begin, Hawthorne uses the Scarlet letter to contribute to the theme of Guilt. In†¦show more content†¦This goes with the theme because it shows her sin in plain sight and there’s no hiding it. Furthermore, the novel brings in Dimmesdale as another symbol to add to the theme of guilt. Dimmesdale is the primary example of guilt. His name stands for the dimming of his life and the dimming of truth as he procrastinates to tell that he is pearl’s father. Hawthorne explains,† Mr. Dimmesdale’s secret closet, lock and key , there was a bloody scourge† ( Hawthorne 132 ). This describes the setting of Dimmesdale’s torture chamber. He hurts himself to make up for the guilt he feels. This supports the theme because he himself is guilty. Hawthorne also says, â€Å" †¦ And thrust aside the vestment that, hitherto, had always had always covered it even from the professional eye† ( Hawthorne 126 ). This is when Chillingworth had discovered the letter â€Å" A† on Dimmesdale’s chest. This goes along with the theme because guilt was literally on his heart and the longer he waits to tell everyone his deep dark secret his life will continue to dim. Finally, Hawthorne uses burrs to symbolize guilt. The burrs are small prickly things that stick to you.In this part of the novel, Pearl and Hester were in the garden and pearl began to outline the Scarlet letter â€Å"A† with the burrs and then noticed a familiar face in a window. Hawthorne says ,† ...she threw one of theShow MoreRelatedThe Theme Of Guilt In The Scarlet Letter By Nathaniel Hawthorne935 Words   |  4 PagesAs a very famous author, Nathaniel Hawthorne mostly wrote about the puritans in colonial America. Even though the puritan religion died soon after the Salem Witch Trials, Hawthorne is obsessed with their society and writes a lot about the 1600’s. The Scarlet Letter is also based around the puritan community in the 1600’s. While it is not known whether this novel is based on a true story or not it still captures the attention of many readers. The story contains a lot of symbolism that is hidden andRead MoreTheme Of Guilt In The Scarlet L etter820 Words   |  4 PagesNathaniel Hawthorne was a famous american author. Hawthorne’s most famous novel The Scarlet Letter was written in 1850. Throughout this novel, Hawthorne explores many different types of themes. In his novel, The Scarlet Letter, Nathaniel Hawthorne uses symbolism of The Scarlet Letter, Pearl, and the Leech to contribute to the overall theme of guilt. To begin with, Hawthorne uses the scarlet letter â€Å"A† to contribute to the theme of Guilt. The townspeople no longer see a beautiful woman Hester PrynneRead MoreSin, Guilt, And The Consequences Of Silence902 Words   |  4 PagesSin, Guilt, and the Consequences of Silence Throughout the history of literature, both American and foreign, a common theme that authors incorporate into their work is the nature and consequences of sin and the weighty, lingering feeling of guilt. The Scarlet Letter, by Nathaniel Hawthorne is an example of this type of work. In The Scarlet Letter, Nathaniel Hawthorne uses the symbol of the scarlet letter ‘A’ as a representation of her sin to show the novel’s theme that sin carries heavy consequencesRead MoreEssay Sin, Guilt, and the Mind of Nathaniel Hawthorne1490 Words   |  6 PagesSin, Guilt, and the Mind of Nathaniel Hawthorne      Ã‚   Nathaniel Hawthornes works are notable for their treatment of guilt and the complexities of moral choices. Moral and religious concerns, in short, are almost always present in Hawthornes work(Foster, 56). Given Hawthornes background, it is not a stretch of the imagination to say that his novels are critiques of Puritanism. Hawthorne lived in the deeply scarred New England area, separated from Puritanism by only one generation. His grandfatherRead MoreTheme Of Guilt In The Scarlet Letter1101 Words   |  5 PagesNathaniel Hawthorne was an American novelist. But is also the great nephew of judge John Hathorne who became obsessed with the 1600’s and Puritan Societies. This obsession makes Nathaniel writes about times in the 1600’s in Puritan Societies. In The Scarlet Letter, Nathaniel Hawthorne uses the Scaffold, the character Dimmesdale, and Burrs to contribute to the overall theme of guilt. To begin with, Hawthorne uses the Scaffold as a symbol of guilt. Hester who is the main character of the story hasRead MoreScarlet Letter Essay On Nature1175 Words   |  5 PagesSkylar Bowyer October 24, 2017 Mr. Bernstein Scarlet Letter Essay Albert Einstein, a famous theoretical physicist, once said, â€Å"Look deep into nature, and then you will understand everything better.† Nature reveals much more to the human eye than many people realize. By looking deep into nature, one can find the inner workings of the universe and the simplicity of life. The Puritans and other main characters in Nathaniel Hawthorne’s The Scarlet Letter did exactly this. Within the novel, readers witnessRead MoreSins inThe Scarlet Letter by Nathaniel Hawthorne Essay1517 Words   |  7 Pagesto the world, if not your worst, yet some trait whereby the worst may be inferred† (Hawthorne). As this sentence is read in the The Scarlet Letter, the reader will realize that the main theme of the book is the sentence above. Throughout the book, secret sin damages the lives, soul, and the integrity of the main characters. However, it could have easily been evaded through open confession of their sins. Nathaniel Hawthorne’s purpos e in writing this novel is an attempt to influence the reader to openlyRead More Scarlet Critique Essay870 Words   |  4 Pages The Scarlet Letter by Nathaniel Hawthorne was written in 1850. It was based on the Puritans of the 1600s, which were revived in Hawthornes era. Hawthorne descended from Puritan heritage and harbored a sense of guilt and hatred for their way of life. He used many themes and literary techniques in The Scarlet Letter including symbolism and irony. He emphasized the individuals role in the community and the role of women in society. Hawthorne used romanticism as opposed to the classical correctnessRead MoreWhat Is The Theme Of Adultery In The Scarlet Letter By Nathaniel Hawthorne980 Words   |  4 PagesThe Scarlet Letter Essay Nathaniel Hawthorne’s novel The Scarlet Letter is about a Puritan woman named Hester Prynne. She lives in a 17th   century colonial Puritan town and is forced to wear a scarlet letter â€Å"A† on her dress for the rest of her life due to her sin of adultery. She gives birth to a little girl who she names Pearl in prison. Hester is known as the adulterer because her husband has not been seen with her because he went to learn medicine from the Indians. Hester becoming pregnant whichRead MoreEdgar Allan Poe And Nathaniel Hawthorne848 Words   |  4 PagesA common theme in the American Renaissance is breaking free from the intellectual traditions of the past. This is effectively expressed by Edgar Allan Poe and Nathaniel Hawthorne despite differences in their writing style through the stories of The Raven and The Scarlet Letter respectively. Although their writing style is different, both authors indicate that breaking free from intellectual traditions of the past is present in their writing. Both Poe and Hawthorne want to know why things happen

Psychology Psychology And Psychology - 1198 Words

One of the many amazing things about psychology is that it can be used in a lot of different situations, which makes it one of the most interesting and in depth subjects I have studied. I’m shocked at the amount of theories and concepts there are, all about how the mind works and how it forms them into what makes them. After reading and learning about the large amount of ideas that have come about through psychology, is the specific reason of what has kept me curious and kept me keen to continue studying the subject and to learn all that I can about it. Continuing to study psychology will allow me to learn more about the many things that affect our changing attitudes throughout life. starting with developmental psychology. Developmental psychology is the scientific study of how and why human beings change over the course of their life. Originally concerned with infants and children, the field has expanded to include adolescence, adult development, aging, and the entire lifespan. Using the multiple levels of analysis that we’ve talked about in this class and the information I have learned in Developmental Psychology , I can apply to some parts of my life while also talking about it in regards to biologically, psychologically, and finally socially,but first I want to share the importance of Developmental Psychology because I was too confused about it at first. The study of changes that occur in human beings throughout their lifespan is referred to as DevelopmentalShow MoreRelatedPsychology : Psychology And Psychology1627 Words   |  7 Pagescovers the many questions we may have about psychology. It starts with the history and how it has changed throughout the years. It covers some of the many subfields and jobs you can have as a psychologist. It also covers the four big ideas that are associated with psychology. There are many more topics and sub-topics that will be covered within this paper on chapter 1. Section 1-1 Psychological Science is born: This section shows how the heart of psychology changes over time. In 1879, at a germanRead MorePsychology : Psychology And Psychology Essay2200 Words   |  9 PagesHow is psychology defined today? How did psychology start out being defined originally? Humans have always been interested in understanding their own body, especially the brain itself. Some of the first people to explore psychology were Aristotle and Socrates, (even though some of the things they thought were wrong) of course at the time they did not know what exactly they were studying. https://www.boundless.com/psychology/textbooks/boundless-psychology-textbook/introduction-to-psychology-1/intrRead MorePsychology : Psychology And Psychology1753 Words   |  8 Pagesbeing said, psychology is a very important branch of science that attempts to help us stay sane! Already getting started next year, I enrolled into a psychology class to get a jumpstart for when I go into college. I chose to enroll into the psychology class because the human mind is something that is very complex and diverse. By me taking this class, I am partially more ahead and more taught than that of a student who doesn’t take the class. And that way, when I get into the psychology major, I haveRead MorePsychology : Psychology And Psychology1519 Words   |  7 PagesPsychology has been defined by many as the study of mental disorder or behavioral problems but discoveries and developments, points to psychology as the study of human mind and its functionality which includes the way we think, act, perceive things and be able to make decisions; all these makes man a complex being. Psychology isn’t just a phenomenon; it is a scientific study. Psychology as a science answers the question â€Å"why†, proposes a theory and sets experiment to test the hypothesis. The researchRead MorePsychology : Psychology And Psychology889 Words   |  4 PagesOne: Psychology Defined Psychology is an exceptionally multifaceted field of study, regardless, it can be commonly defined as the study of mental processes and human behavior. The goals of psychology are to describe, explain, predict and control the behavior of others. Psychology incorporates an extensive range of different perspectives into its general principles as well as focuses on securing them with applied research, case studies, evaluations, etc. I first became interested in psychology whenRead MorePsychology : Psychology And Psychology1018 Words   |  5 Pagesof psychology is common to talk about the psychological schools, as these are defined as groups of psychologists who shared a theoretical view and focused psychological problems with a common orientation; these have evolved over time. 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What does it mean to be a psychologist? These are three important questions that will be investigated throughout this paper. Psychology is the scientific study of the human mind and behavior. Psychology influences many behaviors in the world without anyone noticing. Watson is interested in behaviorism. This means he was interested in the behavior of people and how they act and react. Through his article, Psychology as the BehavioristRead MorePsychology : Psychology And Psychology850 Words   |  4 PagesPsychology to me is meant to help people understand the complexity of other human beings. We have established the existence of many disorders which are mainly beyond the control of people because of chemical imbalances in the brain. Although with these reasons, we still have attached negative and positive connotations to many disorders. We have created this concept of psychology in order to help us try to find some sense of order in our lives. This can allow us to try rank ourselves next to anotherRead MorePsychology : Psychology And Psychology1703 Words   |  7 PagesPsychology has a lot of jobs to choose from.Any job in psychology is going to be involved helping people. Trying to find out why people do the things they do and trying to predi ct the behavior of people, their emotions, and mental processes. Making sure your child or any person you care about is okay mentally, is important and is the job of people who work in a major in psychology. For this paper, the roles of a psychiatrist, a counselor, and a psychologist will be discussed. The audience will learn

Golden Screen Cinema Free Essays

Both Golden Screen Cinema and TGV Cinema are been classified as click-and-mortar under the types of e-commerce organization. This is because both of Golden Screen Cinema and TGV Cinema are conducting some e-commerce activities but their primary business is still operating in physical world. For Golden Screen Cinema, users are first been requested to sign up an account on its official website (http://www. We will write a custom essay sample on Golden Screen Cinema or any similar topic only for you Order Now gsc. com. my/) before they can buy movie tickets online. After log in to Golden Screen Cinema website, user is able to select their preferable cinema, movie and date to either make reservation or purchase movie ticket. After users select their preference cinema, movie and date, the website will load into another page which request user to select type and amount of ticket and seats as well. After user completed the selecting process, user is provided two types of payment method which are either by direct debit or credit card. The entire process of purchase a Golden Screen Cinema movie ticket which listed above is through digital process. To collect the movie ticket, user is required to bring along their credit card which used to purchase the ticket online earlier, identity card and the confirmation ID for verification purpose and collect the ticket on counters. This show that the product sold, which is movie ticket is a physical product. Lastly, the intermediary which is the staff of Golden Screen Cinema who provides service to users at counters is counted physical agent. For TGV Cinema, user can purchase movie tickets on its official website (http://tgv. com. my/) without register an account. After confirmed customer confirmed the movie, show time, date, cinema and seats, they are require to provide name, email and contact number. TGV Cinema provides more payment options to users such as via paypal, ATM cards with Visa or MasterCard logo, iPay88, Maxis M-Money (Mobile) and more. After payment made, an email notification which contained the booking ID will be send to the customer’s email. The entire ticket purchasing process is physical process. After that, customer will need to collect their tickets from the counters. The product sold, which is ticket and the intermediary which is the staff at counters are classified under physical product and physical agent. Both Golden Screen Cinema and TGV Cinema are been classified as online direct marketing (virtual storefront) under e-commerce models. This is because both of them providing service which is allowing customer to purchase movie tickets online. This online purchasing process helps both companies to eliminate part of their selling process such as customer no longer need to line up to buy movie tickets and save the time of customer to get their movie tickets. This is useful especially during peak session. How to cite Golden Screen Cinema, Papers

Importance of Accounting Software-Free-Samples-Myassignmenthelp

Question: Discussa about the Accounting Software Packages. Answer: Literature review In general sense, accounting means giving an explanation or reporting about something. In the context of business financial accounting can be defines as process of identifying, classifying, measuring, recording and communicating the economic transactions (Collis, Holt and Hussey, 2017). Accounting is not only important for businesses it is required in every sphere of life. Accounting provides the critical numbers that helps in decision making and proceeding in right direction to achieve financial objectives (Barrow and Tracy, 2010). In recent times, accounting software packages have begun to be used in various business organisations. These computerised systems not only ease the accounting task, it links various other information with the accounting information which provides better insights for decision making. The most likely system acquisition method depends on the size and needs of the enterprises. In Australia small and medium size companies generally use software packages like MYOP, whereas large companies usually invest on ERPs (Horngren and Harrison, 2015). Using accounting software packages can have various advantages. It simplifies the data entry procedure. The major advantage of using software package is speed. Using accounting software increases the speed of accounting processes. It is so because machine has the capacity to perform faster than humans. Another major advantage of the using accounting software it minimises risk of error. If the entered data in the software is correct there are negligible chances that results will include errors. Machines have more accuracy then humans and therefore accounting software promises the error free results. Better organisation of data. There is a possibility that data prepared manually can be misplaced but when data is stored in electronic form there are very less chances of misplacing the data. Accounting software can easily store the data and also it provides easy access to it when required. Other benefit of using accounting software is reporting. The software also generates various reports automatically based on the results. These reports help in decision making and communicating the financial results to different interesting parties. Along with these basic accounting functions the software also provides various additional functions such as online banking and e- filling. It reduces overall cost as it reduces the need to employ accountants. Although it is required to pay certain price for the software but its benefits reduce the overall cost. These softwares can be basically classified into three different categories. These categories are commercial software, custom software and ERP. Commercial softwares are those softwares which are available for general use. This software performs some general functions and can be used by any firm. Customised softwares are special software that is designed to cater the needs of a specific organisation. This type of software is not available for general use they are designed only on demand of specific firms. An ERP is much more than accounting software. It contains features of accounting software as well as some other features. Enterprise resource planning is software that is designed for integration and optimisation of various transactions of business. It allows business to automate various functions related to back office (Moon, 2007).To gain maximum from the accounting industry it is very essential for the business organisation to choose its accounting software very carefully. Accounting software packages are required in almost the business settings but they are most important for banks and other organisation which deal in providing financial products or services. This literature review is in context of business organisation National Australia Bank that uses Xero accounting software package. The firm has 200,000 customers in Australia and 400,000 around the globe. It has opted to use this package to provide better and efficient services to the organisations. The company entered in partnership with Xero in 2015 (nab, 2015). Organisation structure can be defined as an organisation setting that determines how people and their jobs are classified and coordinated. It is concerned with assigning responsibilities, allocating the task and defining authority relationships in an organisation (Maduenyi, Oke, Fadeyi and Ajagbe, 2015). The organisation structure adopted by bank is formal in nature. Although in the recent years it has done some changes to the executive team ad organisation structure to make the organisation more customers oriented (corporate governance at NAB , 2016) .Formal organisational structure is characterised by hierarchal relationships among various jobs and organisational units. The structure relies on formal rules and policies. This structure establishes effective reporting relationships that controls, coordinates and motivates employees to achieve organisational goals (Tran, and Tian, 2013). A poor organisational structure may give rise to various operational problems. Some of the operational problems that may arise in formal structure are slow decision making, lack of innovation, lack of team work and low productivity. Slow decision making can sometimes lead to loss of an attractive opportunity or delay in some operation. It is because the process of decision making has to pass through various layers before arriving at a solution. Lack of innovation can be a result of less freedom to employees. The employees are not en couraged and paid attention when they come up with a new idea. In formal organisation setting politics increases, this can hamper the coordination and cooperation among the employees. This leads to creating a culture where workers do not like to assist each other they are just focus on their own work. This hampers the team work in the organisation. The next major operational problem that may result because of formal structure is low productivity. Low productivity can result because of the inefficiency in operations. Employee empowerment constraints and rigid rules can lead to creation of an environment where employees are not able to accomplish their task effectively (Elsaid, Okasha and Abdelghaly, 2013). The type of organisation chosen for study is a Bank. Banks do not have any fixed sales procedure. Actually they are not involved in selling any physical product they are engaged in providing financial services. The most important process at bank is the process of bank teller. That is the main point of customer contact. The flowchart of bank teller process is given below: Source: Rohitha Perera, 2017. The software package used by the company is very popular in Australian markets. It is bit costlier than some of its competitors but provides the user with various advantages. Xeros products are influenced by design and user experience and therefore have a tagline beautiful accounting software (Macpherson, 2015). The few control related problems cat occur at 4 stages in the system. These four stages are input stage, processing stage, storage stage and output stage. The problems at input stage include data not visible, unauthorised access, input of wrong data by unfamiliar use. The problems at processing stage involve lack of judgement ability in computer systems, centralisation of data and separation of duties. The problems that can occur at storage phase are data stealing is easy, information can be altered without physical traces and invisibility of audit trail. The problems at output stage is different reality can be created (Ramadhan, Joshi and Hameed, 2017). The Xero accounting software system protects against all kinds of potential frauds. It is not easy to commit any kind of fraud in these accounting systems. The Xero also provides guidelines to small and medium enterprise to protect against any kinds of frauds. The software package also provides extra features that can quickly catch up any kind of crooked behaviour (Hooper, 2017). The accounting software came into use in early 1950s and 1960s. The various changes in the accounting software are given in the diagram. Source: Ashutosh Deshmukh , 2006 In the 2000 era two more concepts named SaaS and integration came to existence this resulted bringing out more powerful systems that could handle more complex accounting operations. These systems also provided concurrent access to files and programmes. In the year 2010 mobile accounting came into existence. This was the beginning of period of real time accounting. This resulted in mobile applications for the financial operations. Based on these developments presently accounting services can be classified into three different categories that are on premises accounting, hosted solutions and cloud completion. Premises accounting stands for a software programme that is purchased by a company and it is installed in its own system. In the hosted solution software can be accessed by companys system but the centre of data is at a physically different place. It is located with the service provider. Hardware is managed through service providers end. In cloud computing the data is managed throu gh the virtual platforms. The continuous evolutions in the accounting software have made this task easy and efficient (Bendovschi, 2015). In Australia the current market is for very wide and attractive. The two major players in the Australian market of accounting software are MYOP and Xero. Previously MYOP was a dominant market player but in May 2017 Xero was ahead of MYOB. The revenue growth of MYOB was 13 per cent and revenue growth of Xero was above 40 per cent. It is expected that revenues of zero will pass MYOP in the next 12 months (growthpath, 2017). The other market players are Quickbook, Intuit and Reckon. Xero is becoming the dominant market player because of the competitive advantage. The company has advantage because of various reasons. Xero is a cloud based accounting; it is built from the cloud based accounting from the ground level. Cloud based accounting is the recent trend in the market. It has a structure that is suited to both accounting professionals and users wh o are not into accounting. This provides a platform which provides both beauty and fun. This software package has an ability to accept the unlimited users in one account. Xero tops up the accounting software market with its rich features. Setting up this software package does not have bulky requirements. Setting up this software package is quick and easy it just requires a good internet connection. The firm has adopted differential pricing strategy to remain ahead in the competition. The prices of software vary according to the regions. Company also offers 180 days free access to new users but with the limited access (BPO connect, 2014). The current trends that prevail in the Australian accounting industry are continuous growth in the digital economy. Digital economy has contributed 5.1 per cent in the GDP. Association of accounting technicians is now encouraging the firms to use small and medium enterprises to adopt clouding technologies in its accounting processes. Increase in out sourcing and offshoring. The firms have now started to outsource their business activities. Accounting is one of them. Accounting software also eases the outsourcing task (theoutsourcedaccountant, 2016). Recent market trends, demonstrates that market conditions for accounting firms are favourable. It is expected that demand for advanced accounting software package will rise in coming time. There are various gaps or problems that are faced by users in current software packages. One of the basic issues is lack of security. The users are worried about the data security. Using the accounting software opens them to potential risk of confidential data used by foreign parties. Some companies have come up with better security options but still not able to create trust in the minds of user. Some of the software packages do not provide user friendly platform, users are not able to perform any kind of customisation. The other areas in which gap have been experienced by users in terms of expectations and reality include compatibility, flexibility, internal control, training and reporting capability. The users expect software that provides almost all the general features such as easy to use, after sale assistance, beta versions, time to time up gradations, guaranties and warranties (Ramazani, Zanjani, and Vali, 2012). It is recommended for the firms to introduce new features and ma ke alterations in the existing products features to cater the needs of users. A software package should cater needs such as increased speed, efficiency, accuracy in results, compatible with the firms requirements, flexible enough to accommodate changes and up gradation, reliability and trustworthiness. To overcome the gaps it is also important for the accounting software companies to always explore new technologies and test it with the selected segment after implementing it in their product. References Barrow, C. and Tracy, J.A., 2010. Understanding Business Accounting for Dummies. John Wiley Sons. Bendovschi, A.C., 2015. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS. SEA: Practical Application of Science, 3(1). BPO connect, 2014. Top 7 Reasons Xero Accounting Wins Over Competitors, viewed on 27 August 2017 from https://bpoconnect.com.au/top-7-reasons-xero-accounting-wins-competitors/ Collis, J., Holt, A. and Hussey, R., 2017. Business accounting. Springer. Deshmukh, A., 2006. The Evolution of Accounting Software. In Digital Accounting: The Effects of the Internet and ERP on Accounting (pp. 15-41). IGI Global. Elsaid, N.M., Okasha, A.E. and Abdelghaly, A.A., 2013. Defining and Solving the Organizational Structure Problems to Improve the Performanceof Ministry of State for Environmental Affairs-Egypt. International Journal of Scientific and Research Publications, 3(10), p.273. Growthpath, 2017.Review of Xero, Saasu, QuickBooks Online and MYOB, viewed on 27 August 2017 from https://www.growthpath.com.au/Business-IT/review-of-myob-liveaccounts-and-xero-accounting-in-the-cloud.html Hooper, C., 2017. How to Bust Fraudulent Activity in Xero. Digital Firtst, viewed on 27 August 2017 from https://digitalfirst.com/bust-fraudulent-activity-xero/ Horngren, C. and Harrison, W., 2015. Accounting: bsb110, 3rd edition. Pearson Higher Education AU. Macpherson, S., 2017. Which accounting software is right for your business?. In the Black, viewed on 27 August 2017 from https://www.intheblack.com/~/media/intheblack/allfiles/document/ebooks/which-accounting-software-is-right-for-your-business.pdf Maduenyi, S., Oke, A.O., Fadeyi, O. and Ajagbe, A.M., 2015. Impact of Organisational Structure on Organisational Performance. Moon, Y.B., 2007. Enterprise Resource Planning (ERP): a review of the literature. International journal of management and enterprise development, 4(3), pp.235-264. Nab, 2015. NAB and Xero deliver a smarter way to do business, viewed on 27 August 2017 from https://news.nab.com.au/nab-and-xero-deliver-a-smarter-way-to-do-business/ Nab, 2016. 2016 Corporate Governance Statement, viewed on 27 August 2017 from https://www.nab.com.au/content/dam/nabrwd/About-Us/corporategovernance/2016-corporate-governance-statement.pdf Perera, R., 2017. Banking Teller Process ( Flowchart), viewed on 27 August 2017 from https://creately.com/diagram/example/gmd8bbfk2/Banking+Teller+Process Ramadhan,S., Joshi, P.L. and Hameed, S.A., 2017. Accontants perception of internal control problems associated with the use of computerised accounting systems. The Review of business information systems, viewed on 27 August 2017 from https://www.google.co.in/url?sa=trct=jq=esrc=ssource=webcd=2cad=rjauact=8ved=0ahUKEwj6x8KahffVAhWKYo8KHbcUAv8QFggzMAEurl=https%3A%2F%2Fwww.cluteinstitute.com%2Fojs%2Findex.php%2FRBIS%2Farticle%2Fdownload%2F4543%2F4634usg=AFQjCNHAYdLgE7rston9WR6wmJCzRMkc7A Ramazani, M., Zanjani, M. and Vali, F., 2012. Accounting Software Expectation Gap Based on Features of Accounting Information Systems (AISs). Theoutsourcedaccountant, 2016). Australian Accounting Trends in 2015 Financial Year ,viewed on 27 August 2017 from https://theoutsourcedaccountant.com/australian-accounting-trends-in-2015-financial-year/ Tran, Q. and Tian, Y., 2013. Organizational structure: Influencing factors and impact on a firm. American Journal of Industrial and Business Management, 3(2), p.229 Dyt, R. and Halabi, A.K., 2007. Empirical evidence examining the accounting information systems and accounting reports of small and micro business in Australia. Small Enterprise Research, 15(2), pp.1-9. Kaplan, R.S., 1984. The evolution of management accounting. In Readings in accounting for management control (pp. 586-621). Springer US. Kumar, K. and Van Hillegersberg, J., 2000. ERP experiences and evolution. Communications of the ACM, 43(4), pp.22-22. Mehldahl, R., Mehldahl Robert Allen, 2004. Multi-dimensional business information accounting software engine. U.S. Patent Application 10/970,874

Variation of Trust free essay sample

It means in what circumstances changes can be made in the terms of the trust. After a trust has been validly created, it becomes apparent that it might be better that original terms were altered. Hence, variation of trust allows the trustees to do things beyond their powers. It states that changes can be made in the Trust. Hence, the general rule is that the original trust probate must be obtained and a breach of trust will be committed if the trustee changes the terms of the trust. The case of NEW It has been said that even the court of law cannot change the terms of trust because there is the role of fidelity of the settlor when he has created the trust. Exceptionally, in certain circumstances the terms of the trust can be varied and this prefers be the management and the administration of the trust and can also change the beneficial interest and the idea behind bringing changes of trust is for the benefit of the beneficiary. We will write a custom essay sample on Variation of Trust or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 9. 2 Who can bring changes to the terms of Trust? This is governed by section 66 of the Trust Act. The court of law will allow the trustee to do acts not permitted by the terms of the trust, if the court has inherent jurisdiction to bring variation in the terms of trust. 9. 3 2 Types of Variation 9. 3. 1 Management and Administration of Trust This brings changes enabling the trust to be run in a more productive and efficient manner. 9. 3. 2 Changes about beneficial interest of beneficiary This brings changes to the best interest of the beneficiary, as the main objective of a trustee is to lways act in the best interest of the beneficiary. 9. 4 Circumstances where the court of law can intervene 9. 4. 1 Emergency Issues The court has power to allow trustees to do more administrative act which is outside the terms of the trust if am emergency arises. The court will only intervene if the act will not have been foreseen by the settlor when creating the trust. The power does not extend to change beneficial interest. In the case of NEW, sa ys the approval will not be given unless the proposal benefits the beneficiary. 9. 4. Salvage This inherent power will be exercised in only extreme situation when a crisis occurs, threatening the very existence of the trust property. The court may sanction (approve) actions of the trust property to save it where under the terms of the trust, the power was lacking. Court approves of the trustees taking steps to raise money to be used to avoid collapse of buildings owned by the Trust. The power of salvage only allows changes in the powers of management and administration of trust. There is no power to sanction the alteration of beneficial interest. . 4. 3 Maintenance If a trust is created provided for a minor, the court may order that the minor is maintained from the income generated by the trust property even if it is against the terms of the trust. This power is normally exercised for a minor beneficiary but it is not limited to minors. Â  It says that it is not limited only to minors. Havley v/s Banister 1820: In the case of Havley v/s Banister 1820, it is not limited as with salvage or emergency situations which either were not foreseen or which unexpectedly arise. . The court approves compromises in cases where there is a dispute as the precise meaning of the terms of the trust. The court can agree or compromise on behalf of minor beneficiary. The dispute may relate to the administration power of trustees or beneficiary’s interest. In Mauritius, nothing has been mentioned in the Trust Act concerning variation of trust this implies that there is no statutory provision if you want to bring variation in the trust. Instead you should refer to the issue of the court of law.