The Need for Variance Analysis Term Paper Example | Topics and Well Written Essays - 500 words

The Need for Variance Analysis - Term Paper Example Bread cook and Baker (2014) characterize change as The contrast among standard and real costs and amounts (p. 201), and change investigation as Examination of these distinctions (p. 201). Difference investigation underscores or points out deviations based on what was at first proposed. It is simply after deviations have been distinguished that sufficient and successful choices can be made by the people in the executives positions (Baker and Baker, 2014). As per Berger (2011), absence of directing a change examination may provoke pioneers to ignore territories causing these deviations and subsequently neglect to settle on significant choices. For difference investigation to be played out, an earlier detailing of guidelines should be led, for example, budgetary targets (Baker and Baker, 2014). This shows fluctuation examination drives directors and different pioneers to set targets or norms ahead of time. Dynamic goes inseparably with responsibility in that people managing territories demonstrated by the fluctuation examination to cause the varieties are liable. Accordingly, departmental heads are compelled to settle on viable choices and execute important systems that drives them to work inside the financial plan (Berger, 2011). For the situation study, new techniques for releasing patients have been executed. A difference investigation led following a half year demonstrated that expenses were running 25 percent higher than was normal. Subsequent to leading the change and demonstrating that there is really a deviation from the spending plan by 25 percent, the following stage is recognize the reasons for the deviation (Berger, 2011). There are numerous territories that may cause the deviation, for example, broadened working hours that expansion the expense of work. Subsequent to recognizing the reason for the deviation, at that point my following stage is assess activity designs under usage to decide their adequacy and examine how they can be improved (Berger, 2011). On the off chance that the activity plans

Analysis of Walmart and Coca Cola

Presentation In investigating the inside and outside condition of the two organizations, Walmart and Coca Cola, we will need to utilize an ecological scan.Advertising We will compose a custom exposition test on Analysis of Walmart and Coca Cola explicitly for you for just $16.05 $11/page Learn More Environmental Scanning: This includes â€Å"careful checking of an organization’s inner and outer situations for identifying early indications of chances and dangers that may impact its present and likely arrangements. In examination, observation is limited to a particular goal or a restricted sector† (Carpenter Sanders, 2009). Inner Environmental and External Environment Coca Cola’s interior condition is essentially involved its business controls which contain key traits including: capability underway strategy, by usage of its workforce’s the board skill and reasonable correspondence systems. Constant checking of the interior condition has gone far in staying a way from insufficiency in any phase of the creation line. Concerning the outside condition of Coke, it has been seen that it comprises of predominant powers which can bring changes that produce openings and dangers in the drink showcase. The PEST investigation is an instrumental device for assessing the advertising condition as it investigates Political, financial, social and innovative parts of the overall condition. Coca Cola PEST examination Political: Negative political conditions in universal markets can agitate Coke’s organizations given that 71% of its net working incomes originate from deals in overall markets. Monetary: Alterations in outside monetary forms and insecurity in loan fees trouble money related outcomes because of the way that dominant part of Coke’s incomes and costs are in remote monetary forms. Social: As individuals seek after more advantageous way of life slants, the non-mixed drink industry is influenced in view of the part of diet soft drink s and filtered water and the interest associated with them.Advertising Looking for article on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Technological change: Technological progressions like web can be utilized for productive promoting. Jars and plastic containers (borne of new innovation) that come to substitute the past glass bottles make the item all the more engaging. All things considered, new innovation enhances the nature of the item (Cheesman, 2004). Walmart PEST investigation Political: Walmart found out that they were cautious of the political circumstance of all nations they have directed their business in and have likewise ensured that they have a balanced stand in regards to policy driven issues. Wal-Mart is continually arranged for any troubles relating to the political area. Monetary: Walmart’s financial standing is progressing admirably and they endeavor to propel their items to conve y the best to their clients. Connected at the hip with the inner monetary state of the firm, the economy of the nation ought to likewise be considered. Walmart as a matter of first importance vets the financial situation of the nation they might want to work in before closing whether they will have a branch there. Social: Walmart endeavors to learn that the items they offer in the market will be satisfactory to people in general. They don't support the conveyance of items they realize will cause tension or fights among different gatherings in the general public. Walmart guarantees that they have a decent relationship with assorted sections in the general public albeit some are discontent with them. Walmart additionally takes an interest in social exercises that slant towards building up a superior connection between them, the clients and the general public they are working in on the loose. Mechanical: Walmart offered new advancements in its innovative aspect. They utilize high bleed ing edge sales registers and unrivaled performing gambling machines. Their security frameworks are likewise best in class. Because of the way that innovation is a quickly evolving wonder, Walmart endeavors to guarantee that they are fully informed regarding what's going on in order to adjust to these adjustments in an auspicious manner. This is in actuality planned for giving them a serious edge with whatever other organization that might be utilizing trend setting innovation as well. Upper hand and techniques utilized Competitive favorable position is the result of coordinating center capabilities with the open doors accessible. A portion of the primary serious qualities of Coke are: its wide acknowledgment by the clients, committed partners, rising promoting capacities and extraordinary system of bottlers and merchants. Coke has a conspicuous advertising sense and a brand name that is well eminent (Wheelen Hunger, 2010). Walmart, then again, has had the option to hold an upper han d permitting it as an organization to utilize numerous procedures. Anyway their generally remarkable (and successful procedure) is low costs. In addition, their workers are dealt with well, and their isles are perfect and efficient. Because of its huge size, Walmart can get huge limits from providers and they thusly pass that sparing down to their customers.Advertising We will compose a custom paper test on Analysis of Walmart and Coca Cola explicitly for you for just $16.05 $11/page Learn More Swot Analysis Opportunities: Companies frequently utilize the swot examination to dissect different parts of the earth for instance both WalMart know that request of quick moving buyer merchandise inside different districts are extending and in this way the associations are growing their item portfolio and administrations to win more incomes. Dangers: The coca-cola organization/Walmart through research have comprehended that more current up and coming organizations and more established oppone nts are quickly changing and achieving stiffer rivalry and hence the organizations have devoted a great deal of assets to guarantee that they remain on top of things inside their condition. Qualities: One of the key qualities of Coca-Cola Company/Walmart is that it has a wide scope of brands. The Coca-Cola Company/Walmart are situated in key areas which as very favorable and advantageous for purchasers. Moreover, the Coca-Cola Company/Walmart has encountered top and very much experienced representatives who help with making the organizations very exceptional. The nearness of qualities empower these organizations benefit from natural open doors as they uncover themselves. Shortcomings: Walmart, for instance, vigorously reles on the United States and the Americas showcase rather than worldwide markets which may offer all the more yet then again understanding your shortcomings can be utilized to the benefit of the association and this is the manner by which the organization has dodged superfluous dangers. End By completing routine keeps an eye on the business condition and being alert on the on-goings in the business, the firm can increase incredible preferred position in accomplishing its present moment and long haul objectives and goals. Another key component to a fruitful business is doing a natural output, distinguishing and understanding the dangers (and different issues) basic and endeavoring to oversee them in the most fitting manner. Along these lines, by doing this, the organization will guarantee that it stays proficient and all the more in this way, productive. In this way, the administration ought to guarantee that condition examines are continually done so as to beware of any dangers that may bring about misfortunes or wastefulness in both the in outer or outside condition and at a similar make the most of new chances. References Carpenter, M. A., Sanders, W. G. (2009). Key administration: A powerful viewpoint ideas and cases. Upper Saddle River, NJ: Pearson Education.Advertising Searching for exposition on business financial matters? How about we check whether we can support you! Get your first paper with 15% OFF Find out More Cheesman, H. R. (2004). Business Law: Legal, E-Commerce, Ethical and International Environments. Upper Saddle River, NJ: Prentice Hall. Wheelen, T. L., Hunger, J. D. (2010). Ideas in vital administration and business approach. Upper Saddle River, NJ: Pearson Education. This article on Analysis of Walmart and Coca Cola was composed and put together by client Quinn Flynn to help you with your own examinations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; notwithstanding, you should refer to it as needs be. You can give your paper here.

How to Find Creative Essay Topics That Will Please Your Audience

How to Find Creative Essay Topics That Will Please Your AudienceThe most essential thing that creative essay needs is good essay topics. Without good essay topics, the essay is worthless. An essay that has no topic can be easily destroyed by the faculty members who have to read it. Therefore, it is very important for a creative writer to choose good topics as a starting point for their essay.However, how do you know which topic is a good topic? You don't really need a list of good topic ideas in order to know what a good topic is. You just need to know what a good topic is for your audience and your topic.Most people will not be able to tell you that good essay topic ideas are good, but it is worth the effort. If you know what a good topic is for your audience, you can certainly choose one yourself. This means that if you want to know which topics are good, you need to first find out what topics are good for your audience.To figure out what topics are good for your audience, you need to find out what topics appeal to your audience. Once you know this, then you can turn your attention to developing a topic. There are many ways to find out what is interesting to your audience, but there are also many ways that you can avoid.So, the next step is to find out what your audience finds interesting. For example, did you know that you can find out what your audience finds interesting on the internet? There are millions of websites that allow you to keep track of what your audience is interested in. These sites allow you to see what topics are popular among your audience.Do you want to know where to go to find topics that your audience will find interesting? Then you can turn to forums on the internet. These forums offer you many topics that your audience may be interested in.Forums are also great for finding out what topic ideas are great for your audience. You will be able to ask the members of the forum about their favorite topics, which will help you understand what topics appeal to your audience. You will also be able to ask your own questions to the members of the forum, which will give you more insight into the forums' topics.If you take the time to find out what topics are popular among your audience, then you will be able to learn from the experiences of others in online forums. This will help you become a better writer. The more you know about your audience, the better you will be at writing.

Childhood Obesity And Its Effects - 1384 Words

Childhood obesity is on the rise and has seen a dramatic increase over recent years. The percent of children facing obesity today is 18% and has doubled over the course of 30 years.1 With 2/3 of the adult population being overweight and obese it is no surprise that children are following the trend. Obesity simply defined is excess body fat from an energy imbalance. Obesity occurs when energy intake is more than energy expended and results in excess body fat. Childhood obesity can be measured with the CDC BMI-for-age and sex growth chart. A BMI equal to or greater than the 95th percentile is considered obese. Childhood obesity is a significant problem because it leads to immediate health consequences such as high blood pressure, high†¦show more content†¦The cause for an energy imbalance in childhood obesity is typically due to a child consuming too many calories from nutrient-poor foods and not expending enough energy through physical activity. It appears that the simple equ ation to reverse obesity would be to reduce caloric intake and expend more energy, but obesity proves to be a much larger issue. When looking at the nutrition of children it is easy to see room for improvement and dietary recommendations by the AHA are not being met. Children are not meeting the daily recommendations for fruits and vegetables, whole grains, and dairy. Fruit consumption is increasing, but vegetable consumption is not and the most common vegetable eaten is white potatoes in the form of fries and chips.2 Children are replacing healthy foods with fat, sugar, and sodium. The consumption of nutrient-poor foods is providing children with little to no nutritional value, but a heavy calorie burden. Our society is set up perfectly against our health. Unhealthy food options are more accessible than healthy options. Children are faced with endless fast food options and vending machines full of sugar-sweetened beverages and packaged foods. Portion sizes have increased substantially over the past 30 years. Over the course of 20 years the serving size of fries has gone from 2.4 ounces to 6.9 ounces.3 Families are eating out more frequently and restaurant meals are higher in calorie and fat than home cooked meals. Children are often times

Purposes and Effects of the Electoral College

Since the United States Constitution was ratified, there have been five Presidential elections where the candidate who won the popular vote did not have enough Electoral College votes to be elected as President.  These elections were as follows:   1824 – John Quincy Adams defeated Andrew Jackson1876 – Rutherford B. Hayes defeated Samuel J. Tilden1888 – Benjamin Harrison defeated Grover Cleveland2000 – George W. Bush defeated Al Gore2016 – Donald Trump defeated Hillary Clinton.It should be noted that there is a significant amount of evidence to question whether John F. Kennedy collected more popular votes than Richard M. Nixon in the 1960 election due to severe irregularities in Alabama voting results. The results of the 2016 election have brought forth a great deal of debate with respect to the continued viability of the Electoral College.  Ironically, a Senator from California (which is the largest U.S. state—and an important consideration in this debate) has filed legislation in an attempt to start the process necessary to amend the U.S. Constitution to ensure that the winner of the popular vote becomes the President-elect—but is that truly what was contemplated by the intent of the founding fathers of the United States? The Committee of Eleven and the Electoral College In 1787, the delegates to the Constitutional Convention were extremely divided about how the President of the newly formed country should be elected, and this issue was sent to the Committee of Eleven on Postponed Matters.  This Committee of Elevens purpose was to resolve issues that could not be agreed upon by all the members.  In establishing the Electoral College, the Committee of Eleven attempted to resolve the conflict between state rights and federalism issues.   While the Electoral College provides that U.S. citizens could participate by voting, it also gave protection to the rights of the smaller and less populous states by giving each state one Elector for each of the two U.S. Senators as well as for each member of the U.S. State of Representatives.  The workings of the Electoral College also achieved a goal of the delegates to the Constitutional Convention that the U.S. Congress would not have any input in the Presidential election whatsoever. Federalism in America   In order to understand why the Electoral College was devised, it is important to acknowledge that under the U.S. Constitution, both the federal government and the individual states share very specific powers. One of the most important concepts from the Constitution is Federalism, which, in 1787, was extremely innovative. Federalism arose as a means to exclude the weaknesses and hardships of both a unitary system and a confederation James Madison wrote in the Federalist Papers that the U.S. system of government is neither wholly national nor wholly federal. Federalism was the result of years of being oppressed by the British and deciding that the U.S. government would be grounded on specified rights; while at the same time the founding fathers did not want to make the same mistake that had been made under the Articles of Confederation where essentially each individual state was its’ own sovereignty and could override the laws of the Confederation. Arguably, the issue of state rights versus a strong federal government ended shortly after the America Civil War and the post-war period of Reconstruction. Since then, the U.S. political scene has been made up of two separate and ideologically distinct major partisan groups – the Democratic and Republican Parties. In addition, there are a number of third or otherwise independent parties. The Effect of the Electoral College on Voter Turnout U.S national elections have a significant history of voter apathy, which over the last several decades show that only about 55 to 60 percent of those eligible will actually vote.  An August 2016 study by the Pew Research Center  ranks the U.S. voter turnout at 31 out of 35 countries with a democratic government. Belgium had the highest rate at 87 percent, Turkey was second at 84 percent and Sweden was third at 82 percent. A strong argument can be made that U.S. voter turnout in Presidential elections stems from the fact that, due to the Electoral College, every vote does not count. In the 2016 election, Clinton had 8,167,349 votes to Trump’s 4,238,545 in California which has voted Democratic in every Presidential election since 1992. In addition, Trump had 4,683,352 votes to Clinton’s 3,868,291 in Texas which has voted Republican in every Presidential election since 1980. Further, Clinton had 4,149,500 votes to Trump’s 2,639,994 in New York which has voted Democratic in every Presidential election since 1988. California, Texas and New York are the three most populated states and have a combined 122 Electoral College votes. The statistics support the argument of many that under the present Electoral College system, a Republican presidential vote in California or New York does not matter, just as a Democratic presidential vote in Texas does not matter. These are only three examples, but the same can be stated as true in the predominantly Democratic New England states and the historically Republican Southern states. It is entirely probable that voter apathy in the United States is due to the belief held by many citizens that their vote will not have any effect on the outcome of the Presidential election. Campaign Strategies and the Electoral College When looking at the popular vote, another consideration should be campaign strategies and finances. Taking into consideration the historical vote of a particular state, a presidential candidate may decide to avoid campaigning and or advertising in that state. Instead, they will make more appearances in states that are more evenly divided and can be won to add onto the number of Electoral votes which are required to win the Presidency.   One final issue to consider when weighing the merits of the Electoral College is when does the U.S. Presidential vote become final. The popular vote occurs on the first Tuesday after the first Monday in November every fourth even year that is divisible by four; then the Electors of the Electoral College meet in their home states on the Monday after the second Wednesday in December of the same year, and it isn’t until January 6th immediately following the election that the joint session of Congress counts and certifies the votes. However, this seems to be moot seeing that during the 20th Century, in eight different Presidential elections, there has been a sole elector who did not vote consistent with that Elector’s states popular vote. In other words, the results on election night reflect the final electoral college vote.   In every election where the individual who lost the popular vote was voted in, there have been calls for ending the Electoral College. Obviously, this would not affect the outcome of the 2016 election but it could have an impact on future elections, some of which might be unforeseen.

Mlb And Steroids Is Not An Enforcement Agent - 1583 Words

Mlb and steroids Introduction This presentation will be evaluating and answering the following questions: †¢ Could MLB argue that it is not an enforcement agent, and it has no way of determining whether every player is using steroids at any given time? †¢ Does this argument excuse any responsibility on the part of MLB? †¢ Do you see any rationalizations for the steroid use or the lack of an effective policy on its use in MLB? †¢ What is the responsibility of MLB and the players to young people who are using steroids? †¢ Discuss the Canseco allegations that MLB just wanted revenue and turned a blind eye to steroid use. Apply the various social responsibility theories to this point and discuss the flaws in this competitive model No! The MLB could not argue that it is not an enforcement agent, due to the fact that Congress was already investigating all sports, and found out at every level, drugs were being used. Chairman Staggers did not want the information leaked out to the public being worried that it would increase the amount of teenagers using steroids. The Committee Chairman went to â€Å"the †¦Baseball Commissioner Bowie Kuhn to consider instituting tough penalties and testing, and he trusted Commissioner Kuhn to do that† (Jennings, 2012, p. 139). In spite of this, three decades went by and the MLB did not regulate itself as agreed, and not one drug test was administered. This caused an ethical dilemma. It was not until the early 90’s that the current baseball commissions finallyShow MoreRelatedBaseball: the American Pastime in the Dominican Republic1926 Words   |  8 PagesTen Years’ War and brought baseball to the Dominican Republic (D.R.), the sport is thriving in the imp overished nation. In the sport’s top professional league, Major League Baseball (MLB), more current players were born in the Dominican Republic than any other country besides the United States, where 29 of the 30 MLB teams are based (Gregory 2010). The Dominican, a nation of 9.7 million that lies 700 miles southeast of the port of Miami, produced 86 of the 833 major league players on the opening-dayRead MorePete Rose Essay3071 Words   |  13 PagesSeries and the Yankees 4-0 in the World Series (Sports Reference, Inc). The 1976 Reds remain the only team since the expansion of the playoffs in 1969 to go undefeated in the post-season (as of the end of the 2006 season). In 1979 Rose became a free agent and signed a four-year, $3.2 million contract with the Philadelphia Phillies, temporarily making him the highest-paid athlete in team sports (Sports Reference, Inc). In the eighty-six years before Rose arrived and twenty-two years after he departed

Essentials To Managerial Accounting Engage -Myassignmenthelp.Com

Question: Discuss About The Essentials To Managerial Accounting Engage? Answer: Introduction: This case is about Hawthorn Leisure Works which offers tennis court and other physical fitness facilities to its members. Their revenue is from membership fee and court fee. They want to change their fee structure and regarding that an analysis need to be done in comparison to their old plan. They want to analyse as if new plan regarding fee structure will help to improve the revenue or not (Lalli, 2011). They are planning to remove the court fees from their revenue structure and merge the student segment with the individual segment. There were total 2000 members in the old plan and 70% of those members will continue their membership in the new plan. The new plan consist of only the membership fee and no court fee is there in the new plan. They are estimating that the court fee will be recovered by them with their new plan within six months of the implementation. They further estimate that the new plan will increase the revenue as compared to the old plan. A complete analysis is made regarding the revenues of the HLWs in their old plan as well in their new plan (Heisinger, 2009) Annual membership fees(old plan) Individual $ 45.00 Student $ 30.00 Family $ 100.00 Total Members 2000 Family 1000 Individual 500 Student 500 10 Courts and 12 hours per day Peak tennis season October to April Court fees Days 181 Capacity (5pm to 9pm) 90%-100% Avg. 95% $12 per hour Capacity(9am to 4pm) 50%-60% Avg. 55% $8 per hour Off season May to September Days 184 Court usage(Capacity) 20%-40% Avg. 30% $ 6 per hour Old Plan( Revenue) Amount Membership Fees Individual $ 22,500.00 Student $ 15,000.00 Family $ 1,00,000.00 Court Fees Peak Season 5pm-9pm $ 82,536.00 9am-4pm $ 63,712.00 Off Season $ 39,744.00 Total Revenue $ 3,23,492.00 New Plan of annual membership fees Individual $ 300.00 Family $ 500.00 Promotional( for complete year) Individual $ 250.00 Family $ 450.00 New Plan (Revenue) Amount Membership Fees Normal Individual $ 75,000.00 Family $ 1,25,000.00 Promotional Individual $ 1,12,500.00 Family $ 2,02,500.00 Total Revenue $ 5,15,000.00 Yes, the new membership plan and fee structure improve the ability to plan the cash receipts as under the new plan the membership fee is only there and no court fee is there as any member can use the court at any time without paying any fee. Although the no. of members in the new plan have decreased from 2000 to 1700 but still the revenue increased in comparison to old plan. The increase in revenue will improve the fee structure and the new plan is worthy for company. (Johnson, 2014). The sales revenue will increase resulting from the planned change in the fee structure for next financial year (Drury, 2005). They changed their revenue structure as earlier the revenue was from membership fee and court fee and in the new plan the revenue is only from the membership fee but still there is considerable increase in the revenue with the implementation of new plan. The sales revenue under old plan was $ 3, 23,492.00 and the sales revenue under new plan $ 5, 15,000.00. The assumption made by me is regarding the calculation of court fees as the percentage range is given for the occupancy of the court. So, I took the average of the given range. As either we need to take any of the upper or lower range or average of the range one fixed criteria need to be followed. HLW should accept the new plan as the revenue will increase and the complexity of managing the fee structure will decrease on part of the management. The members will also be happy as there will be no separate fee regarding court usage (Clowes Scriven, 2015). The fall in the no. of members will be combat by the new fee structure very soon as the membership fee increased as compared to the old plan. Conclusion: As per the analysis being done regarding the acceptance of new plan or continuing with the old plan it is recommended to accept the new plan as the revenue got increased (Barney, 2014). The revenue under old plan was $ 323492 and the revenue as per the new plan is $ 515000. The benefit is clearly there and no other contention is required to support the new plan. References: Barney, J. B. 2014,Gaining and Sustaining Competitive Advantage, Pearson Higher Ed. Clowes, R Scriven, V 2015, Budgeting: A Practical Approach, Pearson Higher Education AU. Drury, C 2005, Management Accounting for Business, Cengage Learning EMEA. Goektuerk, H 2007, Activity Based Costing (ABC) - Advantages and Disadvantages, GRIN Verlag. Heisinger, K 2009, Essentials to Managerial Accounting, Cengage Learning. Johnson, P. F. 2014,Purchasing and Supply Management, McGraw-Hill Higher Education. Lalli, W. R. 2011, Handbook of Budgeting, John Wiley Sons. Potts, Keith, and Ankrah, N 2014,Construction Cost Management: learning from case studies, Routledge. Wiese, N 2009, Activity Based Costing, GRIN Verlag.

Anthem Novel essays

Anthem Novel essays The book Anthem is about a man, Equality 7-2521, living in a collective society. A collective society is a group on people that consider themselves as one. In a collective society there is no such thing as I because there are no individuals there is only the group. Everybody in that society thinks the same about everything and only does what is considered right by the head council. You were only alive to serve your brothers and no brother is better that the next. Throughout the book Equality 7-2521 is different, his train of thought and views are way ahead of his time and his fellow brothers. Equality 7-2521 believes that he is his own person and that he chooses the path his life will travel. He is the one who decides to go into the forest, he chooses to go into his secret tunnel, and he chose to show the council his light Whatever road I take, the guiding star is within me; the guiding star and the loadstone, which point the way. They point to in but one direction. They point to me. Pg. 95 Equality 7-2521 was only taught to think that one was nothing and the group was everything. He was also taught to believe that the council had the authority to control what he did, like where he worked. So to think of himself as the head person of his life, the person who makes the decisions shows his intelligence. He realized that even if the council or any other person said that he had to go do something didnt mean that he had to because he had the choice to do it or Equality 7-2521 thinks that you should treat everyone the same and that you must earn friendship. To him, his love is an honor and you cannot receive honor without doing something worth honoring. I an neither for nor friend to my brothers, but such as each of them shall deserve of me. And to earn my love, my brothers must do more than to have been born. I do not grant my love without reason...

Elizabethan Era, the similarities and differences this era has to our present day.

Elizabethan Era, the similarities and differences this era has to our present day. Free Online Research Papers Elizabethan Era, the similarities and differences this era has to our present day. Similarities: Elizabethan education was generally for boys of the upper and middle classes. However, upper class girls, often members of the Nobility were also given an education. To me this is a similarity because up until the civil rights movement it was the same here in the US. Another similarity was the basic principles of childhood. These basic elements included respecting their mother and father, asking their parents blessing, having table manners, and having education start in the home. Some inventions created during the Elizabethan era we still use today, we have just perfected them. Some of these inventions include the telescope, pocket watch, bottled beer, flush toilet, thermometer, and even the frozen chicken! New scientific methods arose during the Elizabethan era thanks to people like Copernicus, Galileo, Kepler, Vesalius, Harvey, and their fellow workers. In the Middle Ages students had mostly been satisfied to accept what Aristotle and other philosophers had said, without trying to prove their statements. Kepler, for instance, was the first to disprove the Aristotle’s idea that, as all perfect motion is circular therefore the heavenly bodies must move in circular orbits. Similarly, the world had to wait many centuries before Harvey showed Aristotles error in supposing that the blood arose in the liver, went thence to the heart, and by the veins was conducted over the body. The new scientific method rested on observation and experiment. Students learned at length to take nothing for granted, to set aside all authority, and to go straight to nature for their facts. We are still using these scientific methods in the present day. Another similarity which I am sad to say it is a similarity is the serious lack of sanitation in Elizabethan days, especially in big cities. Streets were filled with rotting garbage, sewers were blocked and rivers were contaminated by domestic waste. Epidemic diseases became increasingly common due to the growth of rodents, fleas, and lice. This is still happening all over the world today! I have also noted a difference a couple of paragraphs ahead. This takes me to another similarity. People of different social status and financial ability consumed different food. The lower classes had a diet consisting largely of bread, cheese and vegetables. Vegetables were food for the poor as the rich considered food from the ground as lowly, while meat was a luxury for the rich. The upper classes had a variety of meat to choose such as venison, beef, pork, lamb and fowl. They could also choose from many different fish such as salmon, white fish and different shellfish. They occasionally took vegetables such as turnips, carrots, and radishes and fruits such as apples, plums, and strawberries. However, meat was still the main component of their diet. They were also fond of many desserts like pastries, tarts, and cakes. I feel this is the same today as well. You eat well if you have money. Differences: In the Elizabethan Era they studied ancient medicine, and the ideas of Hypocrites and Galen. The beliefs of the people were strange. They believed in humors and using herbs as the cure for any ailment. The filthy living conditions, crowded cities, and poverty also caused many of the feared diseases, such as the Black Plague and Smallpox, during the Elizabethan era. In today’s society medical treatments have improved tremendously with the use of new technology and especially with the development of various immunizations. People today don’t worry about being infected with the Black Plague or Smallpox because of the advancements in medicine. Many words used in the Elizabethan language are no longer in use. Other words have replaced them or the original meaning and use of the words are no longer required. A funny example of words not in use in the modern English language anymore is the Elizabethan word â€Å"gong†, which meant dung. The men whose job was to empty and dispose of the waste from the toilets were called â€Å"Gong Farmers†. The Elizabethan alphabet contained 24 letters, our present day alphabet consists of 26 letters. In the Elizabethan alphabet the letters â€Å"u† and â€Å"v† was the same letter, as were the letters â€Å"i† and â€Å"j†. The â€Å"j† was used only in the middle of a word, and the â€Å"v† was used only at the beginning. Another letter which resembled a â€Å"y† was used to represent the â€Å"th† sound. The word â€Å"the† was therefore written in a similar way as â€Å"ye† would in the modern day. There were differences in numbers in the Elizabethan days compared to present day as well. Numbers were frequently written in lower case Roman numerals, with the last â€Å"I† in a number written as a â€Å"j†. For example, â€Å"viij March†. During the Elizabethan times the number of words used in their language was constantly developing. The average number of words used in a â€Å"commoners† vocabulary during the Elizabethan times was less than 500, compared with at least 7500 words that are used in modern day English. Elizabethan language and vocabulary had not been formalized. Dictionaries were not available like they are in our present day therefore words were not used in structured formats. Another difference was a typical week at an Elizabethan grammar school compared to a typical week in present elementary schools. A typical school week at an Elizabethan grammar school looked like this: Monday – an examination based on the previous Sunday’s sermon, Tuesday to Thursday – the basic curriculum, Friday – examinations and punishments, and Saturday – study of the catechism and some arithmetic. Clothing was also different back in the Elizabethan days. It is believed that during that time clothes were such an important treasure that those belonging to the upper classes of nobility and aristocracy would spend all their earnings on what they wore. The women finely decorated their dresses. Today Elizabethan costumes are more about fun. While it is completely outdated, it forms a theme for costume parties and fancy dress balls. The rich wore fabrics such as velvet, satin and cotton, whereas the poor wore flannel and other cheaply available fabrics. It may be surprising how cotton was regarded as a rich person’s clothing because in those days, cotton was not as easily available as compared to today. It also would be inconvenient and an extremely expensive option to wear today. Another difference was that advanced medicine didn’t exist like it does today, therefore people sought for basic remedies to various illnesses usually by making their own medicine and potions using herbs and plants. This could be a similarity though as well, it depends on what part of the globe you’re living on. The accepted social mores of Elizabethan times are comparatively very different to those of the present day. Speaking generally, peoples attitudes, ways of thinking, and expectations have diversified immensely for the better. Males and females are viewed differently by each other and by society in general, and have reached a level of equality never before encountered in earlier times. In the 16th century, the life span was shorter than that of today. The average lifespan of an adult male was 47 years, while the life expectancy of people in London was 35 years for the richer ones, and only 25 years for the less affluent ones. Death in infancy or early childhood was common. Also, about 40% of the people died before their middle teenage years. Research Papers on Elizabethan Era, the similarities and differences this era has to our present day.Standardized TestingPersonal Experience with Teen PregnancyResearch Process Part OneInfluences of Socio-Economic Status of Married Males19 Century Society: A Deeply Divided EraWhere Wild and West MeetMarketing of Lifeboy Soap A Unilever ProductThree Concepts of PsychodynamicPETSTEL analysis of IndiaDefinition of Export Quotas

IT in US healthcare Essay Example | Topics and Well Written Essays - 2250 words

IT in US healthcare - Essay Example A potential answer to this question is the slow pace of adoption of IT in the healthcare industry. In the last few decades, the benefits of IT in the manufacturing and service industries have been well demonstrated. These benefits can just as easily be implemented in the healthcare area. For example, much of current record keeping is paper based, disorganized, and often illegible. Thus, records can be easily lost or scattered, and are poorly linked together. This disorganization can cause up to 80% of errors in healthcare administration. Clearly, the information needs to be organized architecturally according to a designed framework while keeping in mind the privacy of health records. Automation and streamlining of information storage would enable the seamless flow of information and would contribute to overall cost reduction. Cost containment is one of the key drivers of this kind of change, particularly in light of the growing elderly population combined with a shortage of physicia ns and nurses. The rising proportion of healthcare costs with respect to the gross domestic product (GDP) is an important indicator of the significance of this issue. In 1960, healthcare costs amounted to 7.2% of the GDP. By 2005 they have escalated to 16% of GDP and are predicted to continue to grow to 20% by 2015. The increase in the average human lifespan has been made possible by the advancement in medical science and technologies. Despite the high cost, the availability of healthcare in America is dismal compared to other developed nations where the average healthcare cost is typically around 8% of the GDP [13]. Today, forty-four million Americans cannot afford health insurance because health-care costs have risen four times faster than wages [14]. Many hospitals and vital health care services are out of reach for needy Americans. The United States will spend 10 trillion dollars in health-care in next 10 years, which will have a significant negative impact on the economy. Worse, government programs such as Medicare do not cover the hospital costs. These unpaid expenses add to the cost private insurance for individuals and employers. To be sure, the cost of health-care must be addressed on a top priority. The inherent efficiency of the system is perhaps the leading culprit in producing these consequences. Condition of Current Practices is Critical Utilization of information technology in the healthcare industry has been minimal, and its adoption slow. Although health insurance is among the leading industries, 90% of the transactions within this $30 billion industry are performed by phone, fax or mail. Fewer than 5% of prescriptions from U.S. physicians are managed electronically. Most healthcare organizations spend only 1% to 4 % of their revenues on IT. This is half the amount that organizations in other leading industries spend on their IT infrastructures [3]. Clearly, more effort must be directed toward facilitating the implementation of IT in the healthcare field by addressing the barriers to its adoption. Some hospitals have already started to capitalize on this opportunity by using electronic medical record keeping technologies, and hospital information systems (HISs). For example, Kaiser Permanante allows its users to book and cancel appointments on-line. Such initiatives must be expanded in order to fully realize the benefits of IT for reducing the cost of healthcare. Indeed, they hold great promise for making

Finding God Seeking the Truth Personal Statement

Finding God Seeking the Truth - Personal Statement Example Let me elaborate my understandings by touching on the point that God wanted to establish personal relations with his special creation, the humans. The Genesis clearly manifests how a loving God created all things. But whether the detail of such creation is clearly portrayed or not in the texts doesn't matter. What matters is the reason why man was created in His likeness. He made us special because he needed a special bond with the works of His hands and this could be achieved through following His well, to obey Him, and live forever with Him. But sin had changed all these. Nevertheless, in spite of the sins of Adam, he gave him a chance because he didn't want this bond to be broken. Regardless of the sinfulness of all the people in Noah's time God redeemed his family from the great flood, because God needed to preserve the connection. He called Abraham from among the rest of the people to establish an intimate attachment with God and human. When Sodom and Gomorrah was rained with fi re he saved Lot again to preserve the link. Yet now, upon pondering this important truth I have found, it's never too late for everyone to have a special relationship with God. I realized and I am convinced that no amount of religion can reinforce such personal relationship with God but we ourselves alone. How then can we show that God is reigning in us The second apprehension I have mentioned is respect for oneself which is one of the signs I realized than can prove it. God created our body as a temple of the Spirit he gave us. I had been taught from my Catholic teachings that humans have the breath of life, the soul that instituted the direct bond to our God. I held on to this conviction and continue to understand that a part of us is immortal and would come out at the right time laid in our fate by God. The body served as the temple of the soul that needs to be nurtured. A clean body would mean a clean soul. I recalled that time when I usually recharge myself in the quiet and calm place where I can make connection with nature. Oh, what a refreshing experience it was when you sense the spirit of God hovering in nature making connection with your inner soul! But meditation is just one expression in our struggle to respect our own body. Respect for self requires both physical and spiritual nurturing. Doing away with sinful acts that ruin not only the flesh but also the soul is one way. Immoral sex, alcoholism, and other forms of wicked acts corrupt the body and weaken the bond with God. The values taught in the Kabbalah are essential ideals and guidance to make the flesh clean. Following the teaching of good values and the way to righteousness is the ultimate show of deference for oneself. The ultimate proof of a strong bond with God and respect for the self could be shown by how we deal with others. I considered this third point as strongly reinforced by the texts I have encountered. Our behaviors towards ourselves are less pronounced than our business with others. How we greet the persons next us, how we mingle wit our peers, how we act in public are greatly seen by others and are judged by them. Every individual have their own standards as far as judging other behaviors are concerned. A good attitude to one can be normal for others. A bad habit could even be worse in another's perspective. But most often the limitations of our actions are governed by human laws. There are absurd things that could be socially

Thought Experiment Essay Example for Free

Thought Experiment Essay The fear of death is natural for all human beings regardless of race or culture and perhaps the only thing that separates the fear among different cultures are the vast array of concepts and views pertaining to it. After the concept of a higher being, death is perhaps the second most philosophically debated topic and rightly so, because as the text supplied to us said â€Å"we can and must postulate, as reasonably as possible, what our end has in store for us. †   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Historically speaking, the fear of death itself has been a hotly debated topic and has even been used for ulterior motives such as the case of the Catholic Church and their concept of plenary indulgence. In more recent times the fear of death has even been used as an incentive, fundamentalist Muslims have turned the fear into something that should be welcomed and coupled with the promise of seventy-seven virgins in the afterlife, has itself been used to persuade impressionable people into wearing vest bombs.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Fear is indeed a great motivator and yes, few things can compete with the fear of death but I beg to differ about it and I’ll even go so far as to say that not only should you not fear death but you should in all sense of the word, welcome that fear and turn it into something positive.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Following the arguments from the texts given to us, the first thing we should consider is the question of whether it is rational to fear death. Of course, death being unable to exist at the same time and place as you can therefore not harm you and should not be feared. The fear of death is irrational in all respects according to this argument and rightly so. Unfortunately, there are such things as irrational fears and I suspect that the fear of death has enough magnitude to trump rationality –at least most of the time.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is a given fact that we do indeed fear death regardless of whether it is rational or irrational to do so. In that regard, what other choices are there? Death being a fact of life means that we can do nothing else about it but to simply accept it. We can of course at this point minimize the fear of death by proving that it is not death itself that should be feared but rather a life unlived.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The â€Å"badness† of death can actually depend on what would have happened to a person if that person’s death had not taken place. Suppose then that some very old and unhappy person dies and considering that further life would inevitably only lead to more pain for this person, then dying is not so bad for him (Feldman 140). Some may even see death for this person as a blessing and arguably, this is where one should start looking as death as more than something to fear but as something that could be a motivation.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Death should not be feared, it should be seen as a reminder that a person may have a greater purpose in his life and should do all he can to strive for it. It is a reminder that regardless of whether there is an afterlife or not, this life matters and one does not have a lot of time to MAKE it matter. Yes, the fear of death is irrational, but more than that, is it not more irrational to make nothing of death and simply accept it?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   At this point it seems that I arrived at a different conclusion than the author of the given text. It just seems to me that the author is so focused on death as an end rather than as an opportunity. Yes, death is an end but is it not also an opportunity to be reminded that there are things you could achieve and people you can touch before that end ultimately comes?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   At the end of the day, I do concede that we have no doubt proven the irrationality of death but I also argue that not only have we proven that but we may have also given a solution regarding it. By considering the rationality of death, I’m was hard pressed not to consider the rationality of life itself and now I’ll have to conclude that the only solution to the fear of death is simply acceptance and doing what you can to make sure that when the proverbial clock ends, you will be able to look the reaper in the eye and say that you have no regrets. Works Cited Feldman, Fred. Confrontations with the Reaper. New York: Oxford University Press, 1994.

Comparing Joyce’s Ulysses and T.S. Eliot’s Love Song of J. Alfred Prufr

Comparing Joyce’s Ulysses and T.S. Eliot’s Love Song of J. Alfred Prufrock In Episode 8 of Ulysses, Joyce sends Bloom and the reader through a gauntlet of food that enlarges one of the novel ¹s main linguistic strategies, that of gradual digestion. While Episode 10 may seem like a more appropriate choice for a spatial representation of the city, this episode maps digestion out like Bloom wanders the streets of Dublin, with thoughts entering foremost through the body and exiting them. In T.S. Eliot ¹s poem "The Love Song of J. Alfred Prufrock," the stanzas deescalate the city from skyline to sea-bottom in accordance with the mock-hero ¹s own inability digest thoroughly any complete thought all the way through. Bloom describes the process of eating with realism appropriate to the task: "And we stuffing food in one hole and out behind: food, chyle, blood, dung, earth good: have to feed it like stoking an engine" (144-5). Indeed, this is the path words take in the novel; they begin in a pure form, as written on a page (such as Martha ¹s "Are you not happy in your home you poor little naughty boy?" which, despite its impure implications, is at least black ink on white paper) and filters into every stage of Bloom ¹s journey (as in Episode 8, 137). The gradual digestion of words fits with another of Martha ¹s lines, the typographical error "I called you naughty darling because I do not like that other world" (131). These words become "worlds," carving out a space as they travel throughout Dublin with Bloom. Bloom tosses the "throwaway" into the Liffey, and its words sail down not only the river, but alongside Bloom, causing him trouble and marking him as a throwaway himself. Words often hi nt at their own creation or foreshadow another... ...urface giddiness of "mermaids singing, each to each." Our paralysis in reading "Prufrock," from stanzaic symmetries ("And would it have been worth it, after all"/"That is not is, at all," used twice with minor variations) that indicate Prufrock ¹s stalled action to the anatomization of pluralized body parts ("eyes"/"arms") that rest heavily on a local item while emphasizing its multitude and power, "Disturb[s] the universe" as much as Prufrock ¹s own perambulations do, that is, not at all. He only sinks further down, drowning not only in other "human voices" but, more importantly, in his own constipation. Works Cited Eliot, T. S.. "The Love Song of Alfred J. Prufrock." Making Literature Matter: An Anthology for Readers and Writers. 2nd Ed. Schlib & Clifford. Boston: Bedford, 2003. 851-855. Joyce, James. The Portable James Joyce, New York: Penguin Books, 1996 Comparing Joyce’s Ulysses and T.S. Eliot’s Love Song of J. Alfred Prufr Comparing Joyce’s Ulysses and T.S. Eliot’s Love Song of J. Alfred Prufrock In Episode 8 of Ulysses, Joyce sends Bloom and the reader through a gauntlet of food that enlarges one of the novel ¹s main linguistic strategies, that of gradual digestion. While Episode 10 may seem like a more appropriate choice for a spatial representation of the city, this episode maps digestion out like Bloom wanders the streets of Dublin, with thoughts entering foremost through the body and exiting them. In T.S. Eliot ¹s poem "The Love Song of J. Alfred Prufrock," the stanzas deescalate the city from skyline to sea-bottom in accordance with the mock-hero ¹s own inability digest thoroughly any complete thought all the way through. Bloom describes the process of eating with realism appropriate to the task: "And we stuffing food in one hole and out behind: food, chyle, blood, dung, earth good: have to feed it like stoking an engine" (144-5). Indeed, this is the path words take in the novel; they begin in a pure form, as written on a page (such as Martha ¹s "Are you not happy in your home you poor little naughty boy?" which, despite its impure implications, is at least black ink on white paper) and filters into every stage of Bloom ¹s journey (as in Episode 8, 137). The gradual digestion of words fits with another of Martha ¹s lines, the typographical error "I called you naughty darling because I do not like that other world" (131). These words become "worlds," carving out a space as they travel throughout Dublin with Bloom. Bloom tosses the "throwaway" into the Liffey, and its words sail down not only the river, but alongside Bloom, causing him trouble and marking him as a throwaway himself. Words often hi nt at their own creation or foreshadow another... ...urface giddiness of "mermaids singing, each to each." Our paralysis in reading "Prufrock," from stanzaic symmetries ("And would it have been worth it, after all"/"That is not is, at all," used twice with minor variations) that indicate Prufrock ¹s stalled action to the anatomization of pluralized body parts ("eyes"/"arms") that rest heavily on a local item while emphasizing its multitude and power, "Disturb[s] the universe" as much as Prufrock ¹s own perambulations do, that is, not at all. He only sinks further down, drowning not only in other "human voices" but, more importantly, in his own constipation. Works Cited Eliot, T. S.. "The Love Song of Alfred J. Prufrock." Making Literature Matter: An Anthology for Readers and Writers. 2nd Ed. Schlib & Clifford. Boston: Bedford, 2003. 851-855. Joyce, James. The Portable James Joyce, New York: Penguin Books, 1996

Dead Poets Society †Responsibility Essay

Exposition – Dead Poet’s Society Neil’s suicide was more his father’s fault than that of Keating. Do you agree or disagree? The movie ‘Dead Poet’s Society’ produced in 1989 by Peter Weir unfolds many perception of life during the 1950’s. The Welton Academy, the place where the movie was filmed, sets a great example as it articulates the regimented life of numerous male students who suffer from pressure, lack of freedom, and high expectations of their parents and teachers. Many of these adolescent boys are considered rebellious instead of subsequent, for taking risks. However, the roles of these students are fundamental as they show the existing individualism throughout the movie. The students also show existing individualism through the encounters that they had with one another, with their parents and with the school staff. However, if individualism is taken to its extent, things can either go right or for instance, Neil’s suicide; it can also go horribly wrong. But moving on to the topic, Yes, Neil’s death was a tragedy, many people believe only himself was held responsible. But if you look at the greater depth of the movie, there are other reasons why Neil chose to end his life. And if there is anything to blame for Neil’s death, there are strong possibilities that Neil’s father and Mr Keating are highly responsible. Who do you think is responsible for Neil’s death? Mr Perry, Neil’s dad, a traditional, persuasive, strict father who requires high expectation of his son or Mr Keating, Neil’s charismatic and inspirational teacher, the one who opened the students mind? Mr Perry can be blamed constantly of Neilâ⠂¬â„¢s suicide if Neil’s death was based on, basically, the lack of freedom Neil had during the time when he was still living. Mr Perry is a very traditional father who has high expectations of his son and just like any typical father in the film, he is forceful and aggressive towards his son’s educational life. He is extremely domineering and believes that deciding for his son was the best idea. It was a tough challenge for Neil to get along with his father as he couldn’t overcome the difficult relationship he had with his father. One example would be when Neil decided to change his father’s will of him doing a career in medicine and alternatively, he chose to follow his dreams and do a career in performing arts. However, Mr Perry showed atrocious response in what Neil has done. Neil’s performance was rather aggravating than delighting to him. Mr Perry insisted to do nothing but decide for his son. Neil, thinking he’s had enough, stood for himself  and tried to communicate with his father to tell him his own perspective. However, the traumatized boy who’s stuck in agony was unable to do so. Neil believed that there was no way out of this horrendous imprisoned-life so his overall choice was to end everything by pull of a trigger. It was the only way for Neil to show independence to his father, the only way to show that he’s seizing the day. Mr Perry, who was unable to understand the state of event, was horrified†¦but if he listened and communicated properly with Neil†¦Neil would still probably, be breathing. Though there was no precise reason of Mr Keating getting involved with Neil’s suicide, Mr Keating was also, somehow, blamed for Neil’s death. Many audience of the film believe that Mr Keating did not present his philosophy of life clearly therefore causing the boys to interpret it incorrectly. This might’ve been during the time he opened his student’s mind and filled them with hopes and dreams, or the time when he told them to look at things in a different way, or the time when he told them to enjoy life to the fullest (ak a Carpe Diem; Seize the day). Though, he encouraged his pupils to stand up for themselves, to be independent, he also pushed them away from conforming to the school’s policy. One boundless example of Mr Keating’s inspiration, through the way he teaches the boys, was when he told them to rip out the introduction page of the poetry books. As he wanted them to gain the ability to have their own response, to build their own belief of what poetry is all about. And throughout the movie, Mr Keating would constantly tell his students to ‘Seize the day!’ though, he meant to live life to the fullest, he did not theoretically mean to suicide. Unknowingly, Mr Keating taught his students, the opposite message he was trying to get to them. Overall, the majority of reasons for Neil’s suicide was caused by Mr Perry, though Mr Keating can also be blamed as he lacked of explanation in his inspirational words to the boys, if he had explained his theory properly to his students, then they would†™ve fully understood including the consequences it would bring. However, it is Mr Perry that has caused extreme destruction in Neil’s identity. Even from the start, Neil and his dad never had a proper father-and-son relationship. Mr Perry never gave Neil a chance to do something he wanted to do, instead he was eager of controlling his son’s life. He treated Neil like as if his son was imprisoned, no freedom, no choice and he was full of restrictions against his son.

Critique of Sap System - 983 Words

Critique of SAP system Introduction: SAP ERP is an integrated enterprise resource planning (ERP) software manufactured by SAP AG that targets business software requirements of midsize and large organizations in all industries and sectors. More than 2,300 customers are using the latest version of mySAP ERP. It is a real-time process system which all the users log on the central platform server. There are many sub-functions of SAP including SAP ERP Financials, SAP ERP Human Capital, Management SAP ERP Operations, and SAP ERP Corporate Services. We only focus on the revenue cycle and expenditure cycle of the SAP system which is direct related to the accounting information system. Expenditure cycle: About master records: The expenditure†¦show more content†¦Special procedures usually apply for requisition plant and equipment or for entering into lease contracts. About purchase order: In SAP, purchase orders can be created with or without reference to a purchase requisition or a RFQ. That increase the risk of purchases made for unauthorized purposes. We can reset the system that except for programmed inventory replenishment, the purchase department issue purchase orders only on the receipt of requisitions properly approved by an employee who has appropriate requisitioning authority. We can also improve the efficiency of the system by centralization of purchasing in a specialized department. The purchase department is better able to negotiate more favorable terms and prices and, by amalgamating orders, can obtain better volume discounts. About receiving: In receiving goods, SAP can suggest data from the purchase order when the goods receipt is entered in the system. That’s the same effect as the blind copy of PO, it is more efficient because the system can tell the receiving department the right amount immediately. But compare with manual process, the SAP system often eliminates the segregation of duties. 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