Thursday, September 19, 2019
Americas War on Drugs: Policy and Problems :: America Drug War Politics Narcotics Essays
America's War on Drugs: Policy and Problems In this paper I will evaluate America's War on Drugs. More specifically, I will outline our nation's general drug history and look critically at how Congress has influenced our current ineffective drug policy. Through this analysis I hope to show that drug prohibition policies in the United States, for the most part, have failed. Additionally, I will highlight and evaluate the influences acting on individual legislators' decisions to continue support for these ineffective policies as a more general demonstration of Congress' role in the formation of our nation's drug policy strategy. Finally, I will conclude this analysis by outlining the changes I feel necessary for future progress to be made. Primary among these changes are a general promotion of drug education and the elimination of our current system's many de-legitimating hypocrisies. However, before the specific outcomes of Congressional influence and policy impact can be evaluated it becomes important to first review the general history and current situation of drugs today. Our present drug laws were first enacted at the beginning of the century. At the time, recreational use of narcotics was not a major social issue. The first regulatory legislation was for the purpose of standardizing the manufacturing and purity of pharmaceutical products. Shortly after, the first criminal laws were enacted which addressed opium products and cocaine. Although some states had prohibited the recreational use of marijuana, there was no federal criminal legislation until 1937. By contrast, the use of alcohol and its legality was a major social issue in United States in the early 20th century. This temperance movement culminated in the prohibition of alcohol from 1920 to 1933. Recreational drug use, particularly heroin, became more prevalent among the urban poor during the early ?60s. Because of the high cost of heroin and its uncertain purity, its use was associated with crime and frequent overdoses. A drug subculture involving the use of marijuana and other hallucinogenic drugs began to emerge in mainstream American society in the late ?60s and was loosely associated with an overall atmosphere of political protest concerning the Vietnam War and civil rights. Drug use, including heroin use, was prevalent among soldiers during the Vietnam War and many of them returned addicted. Since that time, the recreational use of drugs, particularly marijuana, has been a constant aspect of youth culture in all social classes.
Wednesday, September 18, 2019
A Tommy Hilfiger Advertisement that Insults America Essay -- Advertise
A Tommy Hilfiger Advertisement that Insults America There are a lot different types of sitcoms, and other types of advertising out there in this day in age. The one ad that fell upon my eyes, and pulled me enough its way to persuade me to write a paper on is a Tommy Hilfiger Advertisement. This advertisement is a true way to show how much advertisement has become demoralizing, and appealing to the eye. ââ¬Å"They sell values, images, and concepts of success and worth, love, and sexuality, popularity and normalcyâ⬠. (Kilbourne, 178) Advertising has taken many different methods throughout history to attract people to its products. Advertisers use television, newspapers, magazines, and many other methods. It uses different types of color, and measures to attract people. They try to put many different objects and things with their product that actually half of the time does not even belong. The most charming ads sometimes even stick in our minds for long periods of time. That is a goal of the advertiser. To make an ad that sticks in someoneââ¬â¢s mind. These days though, advertising has been so plagued by false advertisement. The reason I picked the ad I did is because of how much false advertisement, and deception the picture is portraying. Firstly I will describe everything in the picture. Itââ¬â¢s an ad advertising a fragrance from Tommy Hilfiger. There is an American flag in the background. There is an American flag covered couch people are sitting on. There is a big house in the background. There are six people total in the picture. Each person is wearing all Tommy Hilfiger brand clothes. The people are a mix in between different cultures as well. Plus the people all generally look very good. Then lastly, the caption reads as ââ¬Å"the real American fragranceâ⬠. Can you see how offensive it is already? What kind of baloney is it that they would use the American symbol in three different ways just to represent their product? The America flag represents so much to everyone in United States. It represents ââ¬Å"freedomâ⬠. It reminds different people of many different things. It can range from memories of all the past battles brave men have fought so that this land still remains ours, or it could have many other dynamic meanings to other people. How dare this ad uses the American flag with its advertising scheme. Tommy Hilfiger has nothing to... ...m it seems like. ââ¬Å"Style is a personal choice.â⬠(Trimbur, 215) We should make our own choices as adults, and as teenagers. We should look pass the fancy clothes, the stereotypes, and the brand name, and buy clothes that define ourselves. That colors the character that is behind us, not the character that advertisers encourages us to be. Bibliography: 1. Reading Culture: Contexts for Critical Reading and Writing. Diana George and John Trimbur. ââ¬Å"They sell values, images, and concepts of success and worth, love, and sexuality, popularity and normalcyâ⬠. (Kilbourne, 178) 2. Reading Culture: Contexts for Critical Reading and Writing. Diana George and John Trimbur. ââ¬Å"Media images are so persuasive, they can easily become prototypes of style, class, or even profession.â⬠(Brownmiller, 209) 3. Reading Culture: Contexts for Critical Reading and Writing. Diana George and John Trimbur. They are each generally exposed to over 2,000 ads a day as Kilbourne states. (Kilbourne, 178) 4. Reading Culture: Contexts for Critical Reading and Writing. Diana George and John Trimbur. ââ¬Å"Style is a personal choice.â⬠(Trimbur, 215)
Tuesday, September 17, 2019
Carmen Marinache Essay
Assuming complex businesses in which company is part of: ââ¬â organising logistics operations ( railway transportation from station of departure to station of destination, reception of wagons at final station of destination, unloading the cargo from wagons and loading it into trucks / handling, delivery up to the clientââ¬â¢s terminal); ââ¬â organising special transports such as munitions transportation in transit via Romania; ââ¬â organising cargo exports from Romania with guard protection on route; ââ¬â organising oversized transportation, export from Romania to different countries, which implies: obtaining loading drawing from an authorised company, obtaining approval for transportation from the railways and infrastructure, issuing CIM railway bills, coordinating the transport with foreign railways on traffic and obtaining all necessary traffic permission by keeping in touch with all our external partners, solving problems that might occur while transportation is performed; ââ¬â organising exports from Romania to different countries from exCIS in special SZD wagons (wagons from CIS countries), obtaining all traffic permissions, keeping in contact with clients and partners for a prompt solving of all difficult situations; ââ¬â organising transportation of wagons on their own wheels as well as of locomotives; ââ¬â participating to organisation of multimodal traffic ââ¬â Ex: cargo coming by vessel, unloading directly or indirectly to wagons and customs clearance through a sister company specialised in port in such ki nd of operations), railway transportation up to one station in Europe, unloading of cargo and delivery by trucks to consignee, etc. ? Keeping in contact with Accounting and Financial Dept. in order to mutually solve problems related to the financial part of the business; ? Based on the information received from the Controlling Dept. , analysing and proposing to the Executive Manager personal evaluation for personnel; ? Monthly analysing the activity of the Railway Dept. calculating estimated operational profit, calculating the total tonnage, presenting the situations to Executive Director; ? Contacting and visiting potential clients; ? Taking part to set up of transport and freight forwarding contracts with Romanian and foreign clients/partners ; ? Representing the company within international exhibitions and fairs, in Romania and abroad, to Express Interfracht Holding own stand, and within conferences having as topic the improvement of railway transportation; ? Issuing the documentation of company presentation and representing the company within different tenders opened by big production companies in Romania, in o rder to choose logistic supplier.
Monday, September 16, 2019
Christian conceptions Essay
Baldassare Castiglioneââ¬â¢s work ââ¬Å"The Courtierâ⬠has similar conceptions of grace and love when compared to with Christian conceptions. Baldassare Castiliogne characterizes the courtiers of Urbino as omini per virtu singulariâ⬠(IV, 2, 446: ââ¬Å"men singular in worthâ⬠[286]), emphasizing their grace and virtue they were able to exhibit throughout the entire passage. This also reflects the ways they were able to entice the imagination of the readers and make their (readers) minds more creative. Castiglione writes about the Urbino court and its inhabitants as a kind of ideal place where grace and virtue was heavily practiced. Most of the courtiers and ladies in the court possess only minor character flaws and petty foibles. In his writing, he idealizes them as civilized and perfectly restrained individuals who are devoid of serious personal vices and defects. In a sense, Castiglione wants to present them as ideal types, as the ââ¬Å"onorati esempi di virtuâ⬠(IV, 2, 448: ââ¬Å"honored models of worthinessâ⬠[287]) as can be read from his prologues where moral fortitude, scholarship and genuine love should emulate and be exuded by the readers even after reading the entire piece. The following excerpt from ââ¬Å"The Courtierâ⬠shows that Lord Guidobaldo has lived an exemplary life worth of emulation by the other inhabitants. ââ¬Å"When lord Guidobaldo di Montefeltro, duke of Urbino, passed from this life, I together with several other knights who had served him remained in the service of duke Francesco Maria della Rovere, heir and successor to Guidobaldoââ¬â¢s state; and as in my mind there remained fresh the odor of duke Guidoââ¬â¢s virtues and the satisfaction which I in those years had felt from the loving company of such excellent persons, as then frequented the court of Urbinoâ⬠. (Letter, 1, 67-8) Castiglioneââ¬â¢s goal in his work was to set his statements of praise for Urbino and its inhabitants in general and conventional terms. He did not cite the military exploits or civic triumphs of a character he praises, instead, he celebrates all of them for their virtu, (virtue) their ingegno, (ingenuity) their ottime qualit (high dignity). Instead, Castiliogne characterizes these exploits as a collective victory for the person he is giving life to. This also gives life to the colorful sceneries and animations to the story as this draws the attention of the readers. Castiliogne pursues the elevation of Urbinoââ¬â¢s image to an exemplary moral excellence and its value for posterity. In his first two prologues, Castiglione highlights the superiority of Urbinoââ¬â¢s inhabitants. In the prologue to Book III, Castiglione states that if Urbinoââ¬â¢s pastimes convince him of its excellence, he should be able to imagine easily how much greater the courtiersââ¬â¢ virtuous actions were (III, 1, 336). In the last prologue, Castiglione praises the courtiers directly as ââ¬Å"omini per virtu singulariâ⬠(IV, 2, 446: ââ¬Å"men singular in worthâ⬠[286]). He viewed the court as a paragon of moral exempla (IV, 2, 448: ââ¬Å"chiari ed onorati esempi di virtuâ⬠). The court is presented as an ethical model not only to other existing courts at that time but also to the succeeding generations to come. Moreover, Castiglione confesses in the third prologue that he wrote his text carefully to ââ¬Å"faria vivere negli animi dei posteriâ⬠(III, 1, 336: ââ¬Å"make it live in the mind of posterityâ⬠[202]). Finally, as his culture upholds classical antiquity, he projects that the young and upcoming generation will envy his time because of the exemplary Urbino court. (III, 1, 336: ââ¬Å"forse per lââ¬â¢avvenire non manchera chi per questo ancor porti invidia al secol nostroâ⬠). Similarly, the virtues of grace and love which are present in Castiliogneââ¬â¢s work are also present in Christian morals and manners. Christian morals are a function of moral discernment and moral reasoning. For instance, James Gustafson stated that moral discernment refer to basic dispositions that are shaped in part by the faith and trust Christians have as they offer themselves up to God. Moreover, James Gustafson stated that the concept of moral discernment was related to moral reasoning. Gustafson explained that moral reasoning pertains to a character, or personal moral ability, which covers dispositions, traits, and actions of the moral agent. (Selnick, 1992). Castiliogne stated that the courtier is expected to serve and increase in favour with her Lady. He should instruct her in virtue and refrain from vice and dishonesty. He should speak truth all the time. This concern is evident in Christian morals and manners. According to Harring, the moral and religious value of our acts attains the peak level only when the fundamental option results in the conquest oneââ¬â¢s energies and vision such that oneââ¬â¢s motives and decisions come from the depth in which the Spirit moulds and guides. (Harring, 1978). Castiliogne exhorts the courtiers to be kind to their subordinates, to avoid flattery, to be wise in the relations with other states and to have good manners in speech and language. Moreover, the courtier must have ââ¬Å"good utteranceâ⬠and ââ¬Å"sweet languageâ⬠to the other personalities in the court and avoid offending other people. This exhortation finds a strong support in Christianityââ¬â¢s theological and ethical attention which has shifted away from the relations with the divine towards human relations to interpersonal human relations. (Post, 1990). This shift resulted in the sharp distinction between public activity and private relations. First, it highlighted the fact that the selfââ¬â¢s relation with God does not necessarily impact on oneââ¬â¢s neighbor. Second, it states that the divine intentions may not relate directly to an individualââ¬â¢s human flourishing. This re-evaluation of oneââ¬â¢s faith highlights the moral dimensions of Christianity and renders faith as an essential and crucial aspect of living well. (Weaver, 2002) The old men then attack the change in customs in Urbino court which they perceive as reflective of moral decay. In response to this, Castiliogne countered that he is a judge who can state that there is no age, past or present that is either totally good or totally evil. Then in this excerpt, Castiliogne argued that it is the old men who have changed their behavior and not the courts. These old men lament their loss of youth, power, and vitality. This situation leads to nostalgia which distorts the truth about both past and present. This excerpt is as follows: ne dei passati piaceri riserva (lââ¬â¢animo) altro che una tenace memoria e la imagine di quel caro tempo della tenera eta, nella quale quando ci ritrovamo, ci pare che sempre il cielo e la terra ed ogni cosa faccia festa e rida intorno agli occhi nostri, e nel pensiero come in un delizioso e vago giardino fiorisca la dolce primavera dââ¬â¢allegrezza. (The Courtier II, 1, 188) . . . and [the mind] retains of past pleasures merely a lingering memory and the image of that precious time of tender youth in which (while we are enjoying it), wherever we look, heaven and earth and everything appear merry and smiling, and the sweet springtime of happiness seems to flower in our thoughts as in a delightful and lovely garden. (The Courtier II, 1, 188) Similarly, Christian morality has shown interest in oneââ¬â¢s personal ethical development. The flourishing of the self encompassing virtue ethics and spirituality reveals a post modern reassessment of the classical concepts and tools for reflecting on the selfââ¬â¢s good. (Naussbam, 1994). Baldassare Castiliogne characterizes the courtiers of Urbino as omini per virtu singulariâ⬠(IV, 2, 446: ââ¬Å"men singular in worthâ⬠[286]), emphasizing their grace and virtue. Similarly, Christian morals and manners show the importance of all the human virtues required of the courtiers during the time of the Urbino court. The courtiersââ¬â¢ excellent speech, manners and deportment to their equals and subordinates exhibit a vivid example of their faith and their excellent human manners. Alongside the traditions and practices that the courtiersââ¬â¢ have shown, the author have clearly emphasized on the human manners that there should be equality among all others and in order to achieve a specific and unified goal, there should be subordination so that in the long run, there will be authority to be followed and rules are set on such manners. Works Cited: Castiglione, Baldassare. The Book of the Courtier. New york: Scribnerââ¬â¢s Son, 1901. 7-439. James M. Gustafson, ââ¬Å"Moral Discernment in the Christian Lifeâ⬠, in Gene H. Outka and Paul Ramsey, Norm and Context in Christian Ethics. New York: Charles Scribnerââ¬â¢s Sons, 1968, p. 31. Haring, Bernard. Free and Faithful in Christ. New York: Seabury Press: A Crossroads Book, 1978, p. 85. Kolsky, Stephen D. ââ¬Å"Old Men in a New World: Morello da Ortona in the Cortegiano. â⬠Italica 75 (1998): 336-448. Long, Edward Leroy. A Survey of Recent Christian Ethics. New York: Oxford University Press, 1982. Martha Nussbaum. The Therapy of Desire: Theory and Practice in Hellenistic Ethics. Princeton, NJ: Princeton University Press, 1994. Post, Stephen. A Theory of Agape: On the Meaning of Christian Love. Lewisburg, PA: Bucknell University Press, 1990. Selnick, Philip. The Moral Commonwealth: Social Theory and the Promise of Community. Berkeley: University of California Press, 1992, p. 361. Weaver, Darlene. Self Love and Christian Ethics. Cambridge: Cambridge University Press, 2002. Webhorn, Wayne. Courtly Performances Masking and Festivity in Castiglioneââ¬â¢s Book in the Courtier. University of Texas at Austin, 1978.
Sunday, September 15, 2019
Impact of video games on children Essay
Video games have been available to consumers for the last 30 years. They are a unique form of entertainment, because they encourage players to become a part of the gameââ¬â¢s script. Todayââ¬â¢s sophisticated video games require players to pay constant attention to the game, rather than passively watching a movie. This has both positive and negative impacts on players. Several studies have been published that explore these impacts on todayââ¬â¢s children. Most people this day and age grow up with technology. But now days what people see in the media about children being obese or not social. The media and physical fitness experts always express, the youth this day never go out and play and get about sixty minutes of play a day. This means exercise. I for one think video games isnââ¬â¢t the problem. With children being overweight, video games arenââ¬â¢t always filled with violetââ¬â¢s, there are games that teach you to work as a team with someone youââ¬â¢ve never meet. Even learning sportsmanship which I believe should be learned at a young age. Because facing the realities that you canââ¬â¢t always win there are going to be some people that are better and that you should encourage yourself to become better not just at video games life in general. Within the media they say kids need to go out and play. I think thatââ¬â¢s true so what they need to do now a days with games is make it so kids get tired of the games after a while. That way they should try to lean toward making children wanting to go outside. When I was growing up in the 1980s video games where just starting to catch on. All the kids had to have the latest games or ââ¬Å"Gameboysâ⬠ext. I remember we would try to find ways to make our parents let use stay inside and play. I believe it hindered me once I got older and wanted to play sports. I was so out of shape then it all came back to me I was hardly active when I was younger. Right now Approximately 17% (or 12. 5 million) of children and adolescents aged 2ââ¬â19 years are obese. The studies show by kids not eating healthy or even from going outside to play. There are just so many reasons why children are so badly obese. I know video gameââ¬â¢s is one of the biggest reason for are youth to being so heavy. Kids rather stay inside being on their video game consoles. I know itââ¬â¢s crazy to say but I believe that it has to do with the area kids are raised. Letââ¬â¢s say you are in a bad neighborhood. Where you know itââ¬â¢s not safe to be outside I know I would want my child to stay indoors so I know that he or she is safe. But I know my child would want to be entertained lots of people know young kids lose their interest in things after time. Which is understandable.
Saturday, September 14, 2019
Nature and culture
The advances in the understanding of nature in terms of scientific knowledge has been tremendous especially since the mid-1950ââ¬â¢s with the discovery of the DNA structure, which precipitated more advances in molecular biology, genetics, and biochemistry.à However, in the end of the 20th century until now, our modern society has seen more and more debates about how nature has been altered and/or destroyed by our progress in technology, in particular biotechnology.Yet, one may wonder if the debate over technological progress affecting nature or more specifically, natural laws that govern our existence, does reflect a cultural bias in the general comprehension of technological progress in our society.à Consequently, three questions may be asked to completely analyze the problem.à First, is there a nature/culture problem to be discussed?à Second, if there is, how has it affected our global society with respect to a cultural shift caused by particular developments in scie nce and technology and when?à If there is a global effect, is there a tangible effect on our personal life?à This paper will deal with each of these questions.The amazing characteristics that humans possess, is to learn from previous generations, to improve upon their work, and to establish a momentum to human life and culture that has taken our civilization from cave art to quantum physics, and into the space age. à In addition, other scientific advances bring about technological progress in our direct environment and society, more so than being in space.à Even more so has biotechnology been altering the nature of our humanity, not only in terms of ââ¬Ëprogrammedââ¬â¢ physical changes based on scientific discoveries, but also in terms of environmental changes.à Unfortunately, peopleââ¬â¢s understanding of what science is capable of either to benefit our society or destroy it, has been undermined since the Industrial Revolution in the 19th century.How do we kn ow that?à Simply consider the history of our society until now with the debate over cloning and stem-cell research that have come under fire in our western part of the world.à In both cases, a further division has taken place within the world scientific community.à Some countries allow the research whereas others do not.à Consequently, what can we draw from this chiasm, is it due to a cultural difference?à If it is, then do we really understand what the meaning of culture is?à If we do, can we reconcile differences?à Raymond Williams tells us that there is a great difficulty in even defining the concept of culture. (Williams, ) Is it a division of the whole into parts (the individual) like Latour claims or a whole global entity like Tarde thinks? (Latour, Social in Question) à Furthermore, Williams is not even sure himself of what nature really means.à On page 78, he does tell us that there is a general confusion or disparity of what different people mean b y nature. à Is it either the nature of man (biology), the natural nature of our environment, or both? à Latour seems to agree with Williams that there is a problem of defining the context of nature and culture.Latour uses the illustration of one simple event like using an aerosol can after which people are taken on a journey to Antarctica, to touring scientific labs across the world, and the chemistry of inert gases. (p. 2 Crisis) (Latour, )à This implies that the complexity of the division is based not only on the science of the natural environment, but also first on how people are affected by the effects of the ozone problem, and second how different people or the world as a single cultural phenomenon perceive the problem.à The conclusion is that the division exists but its very existence is very confusing to any person from any part of the world or the whole world, perhaps minus the scientists.à Rabinowââ¬â¢s expose supports this idea of confusion when she claims using Michel Foucaultââ¬â¢s and Gilles Deleuzeââ¬â¢s arguments that there has been a shift caused by this division, particularly on how we as a species comprehend ourselves and our environment.à Specifically, on p. 91, she states:ââ¬Å"In the modern form, finitude establishes a field of life, labor, and languagewithin which Man appears as a distinctive being who is both the subject and object of his own understanding, but an understanding that is never complete because of its very structure.â⬠(Rabinow, )Toxen is convinced that this magnitude of this shift has actually been more like a revolution with respect to science and technology in our society. (Toxen, 1983) On p.1, he emphasizes that there is a total reshaping of ââ¬Å"industries, companies, universities, and laboratories to sustain the present mode of production.â⬠à He adds that the cause of this shift seems to be linked to a push for biotechnological advances, especially in our time (he wrote this ar ticle in 1983).So, how do this shift and the nature/culture division affect our own existence?à Callon speaks of auto engineers in France becoming sociologists in order to manufacture the first electric car.à As a consequence, engineers define what society will be like and how it will be changed because of the introduction of such a new mode of transportation.à Their resulting conclusions motivate their work while reshaping our ideas or shall we say our cultural acceptance. (Callon, )à In the same vein, biotechnology has been hailed as the only way to remedy problems that our society faces.à For example, Lappe and Collins cite the example of how biotechnology is supposed to solve world hunger but people are starving more than ever. (Lappe-Collins, )An illustration of this idea is cited by Pollan with Monsanto genetically engineering a bug-killer potato that may be hazardous to our health so we would not be able to eat it anyway! (Pollan, ).à In the context of ecolo gy, Schwartz and Thompson speak of ââ¬Å"Nature benign gives us global equilibrium.â⬠(Schwartz, Thompson, 1990) This idea implies that science and technology cannot help the way that is propounded.à The reason is simple: there is not enough comprehension of us as individuals and as a civilization (culture) to solve the mostly self-inflicted obstacles encountered with our nature as a species as well as our environment (nature).In conclusion, there is a real doubt whether science and technology can help our society.à Since there is a fuzzy picture of how we understand the division between culture and nature, science and technology cannot claim that they understand what shapes our society for the better while they certainly do not understand how they can shape society for the worst.ReferencesCallon, ?. (Year?). Engineers as sociologists. Publication? 210- 216.Lappe, ?, Collins, ?. (Year?). World hunger: twelve myths.à Publication? 48-66.Latour, B. Joyce, P. (editor). (Y ear?). The social in question. New bearings on history and the Social Sciences. London: Routledge.à (year?). Crisis. Publication? 2-12.Pollan, M. (date and year?). Playing God in my garden. The New York Times. 1-12.Rabinow, P. (Year?) Artificiality and enlightenment: from sociobiology to biosociality. Publication? 91-110.Schwartz, M., Thompson, M. (1990). Divided we stand: redefining politics, technology, and social choice. à London: Harvester & Wheatsheaf.Toxen, L. (1983). The life industry in gene business: who should control biotechnology? London: Association Books.Williams, R. (Year?). Title? Publication? 68-84.
Friday, September 13, 2019
Benefits and Effectiveness of Accounting Essay Example for Free
Benefits and Effectiveness of Accounting Essay The research was based on two variables these are computerized accounting systems which comprise of definitions, components of computerized accounting software and benefits and limitation of computerized system and financial reporting which also comprises of definitions of financial reports, benefits and effectiveness of accounting system used at National Water and Sewerage Corporation. The study will enable management to understand the significance of preparing quality and reliable financial reports. The study will point out weakness in the accounting system which management needs to address. The Government of Malaysia through the Department of Accountant General (MDAG) has instructed MARA to implement the Standard Accounting System for Government Agencies (SAGA). This is a total Enterprise Resource Planning (ERP) System, developed based on web-based application and is using an accrual basis of accounting. The SAGA financial system enables its users, particularly the government agencies to close their accounts on a daily basis, monitor their daily financial activities as well as produce standardized financial reports to the stakeholders at any place and any time. However, upon completion of the SAGA financial system analysis, MARA identifies that the system could not cater all MARA business activities. Processes such as disbursement of scholarship and loans to students and entrepreneurs are not covered by the system. As such, MARA still has to maintain its existing databases and therefore made special request to the MDAG to exclude the implementation of SAGA while awaiting MARA ICT consultantââ¬â¢s recommendations on the development of a new MARA Total Information and Financial System. As a conclusion, the SAGA financial systems could not be used by MARA on its own. The end-users in MARA need to operate both, SAGA and its own systems at the same time. This situation could lead to usersââ¬â¢ confusion if they are to use different type of system when updating certain type of financial transaction. This is because the end-user of MARA Computerized Accounting System could only utilized the SAGA Financial System just for ordinary operating expenditures whilst any disbursement of expenditure pertaining to subsidiary system, they still need to use the existing MARA Financial Systems. Consequently, internal controls and security functions may not be easily built in the systems. Concurrent use of both systems may affect job satisfaction and performance of the end-users. Introducing Computerized Accounting Information Systems in a Developing Nation: Egyptian International Motors This study aims to assess the implementation of accounting information system on a company in a developing nation. To answer this question this manuscript attempts to do the following: (1) identify the reasons for the shift to an automated system and the main goals that the company aim to achieve form this shift, (2) determine the companyââ¬â¢s strategic decisions like choices between outsourcing versus in-house development, and ready made packages versus tailor made software, (3) describe the steps of implementation, (4) understand the reaction of the employees to the new automated system, (5) study the required changes on the organizational chart and human resources qualifications that are required, (6) recognize the problems that the company met during the process, (6) point the advantages of the shift to the automated system. A computerized accounting System provides many advantages over manual systems, for example entries do not have to be recorded in multiple ledgers so as to fulfill the cardinal rules of financial reporting.A single entry is made and the system will populate all the appropriate corresponding accounts automatically. Computerized accounting also makes it possible for people in other departments,not just accounting to enter data.It does not require avast amount of accounting knowledge for a payroll clerk to enter wages details into the accounts,a basic understanding of how to use the system is sufficient The study intends to find out the effect of a computerized accounting system on the quality of financial reports generated by an organization. To examine the effect of computerize accounting systems quality financial reporting. To determine the challenges encountere by organizations before and after implementing a computerized accounting system. To identify strategies/measures of ensuring quality financial reporting. An accounting system is part of the organisationââ¬â¢s management information system therefore a good or decent accounting system must be able to produce reports like trial balance, aged debtors and aged creditors. Accounting systems must provide data that should enable the production of management accounts, statutory accounts and must also assist the managers and accountants in discharging their stewardship roles. A good system should enable the firm to produce its management reports and management accounts at short notice. This will enable the organisation to monitor performance, to take decisions quickly and to make decision based on objective and verifiable information. Audit trail is very important as it will enable auditors and senior managers to monitor transactions entered in the accounting system and this will ensure that there is information integrity. A good system should document the changes that have been made in the system, who made the changes and it should also be able to track what was changed. Compatibility With Other Programmes A strong characteristic of a good accounting system is that it must be compatible with other systems. For example, it should easily be configurable so that it can communicate with other programmes like Excel or Crystal. An accounting system should be able to export transactions and reports into Excel and it should allow data and transactions to be imported from an external source. This will lead to time savings as there will be no need to duplicate a role or process. If an accounting system does not dictate errors then it is not a good accounting package as it is failing to perform a basic functionality. An accounting package should decline to post transactions that do not balance for example the total debits should equal the total credits and if this is not the case, then the accounting system should automatically flag this error. Internal controls are the eyes and ears of the organisation and a good accounting system should embed these internal controls into the system. Internal controls enable prevention and detection of fraud and error. An accounting system should enable internal control tools like segregation of duties, reconciliations and account allocations. A good accounting system should not allow users to delete data that has been posted into the system. Computerized accounting systems provide more benefits than manual ones, allowing for more accurate calculations, in less time. Compared to manual accounting, with a computerized system errors are far less common, eliminating human error. And with accounting programs that are industry-specific, you can benefit from various preset templates for your general ledger, saving more time. You can store virtually endless information, without any trouble at all. And if you later want to review financial information from several years ago, with a computerized accounting system you can do it easily, while with a manual one you would have to sort through stacks of paper ledgers. Bottom line, both systems may be useful to some extent. But for more accurate bookkeeping and increased efficiency, a computerized accounting system seems to have more advantages. You can find several free versions online, as well as more proficient accounting software available for purchase. Search online for such accounting systems, read about their features and decide which one would be better for your particular business needs. Although they will not allow you to physically handle the ledgers, it will provide a better accounting solution. The advantages of Computerized Accounting seem to be unknown by business owners and individuals who are in doubt of purchasing Accounting Software. Accounting Software has been a trend nowadays. With the vast Computerized System Providers and wide range of versions to choose from, Accounting System has evolved to be one of the trends in information technology. Computerized Systems are designed to create more value in Financial Accounting. Value can be relayed in terms of speed, accuracy and reliability of accounting data. With Computerized System, invoices can be transmitted in an instant through email; inventories are appropriately monitored; and disbursements are tracked for payments to be done before due dates. It helps Bookkeepers to reduce manual activities. When transactions are entered in the Accounting System, automatic entries are posted to generate data needed for financial reporting. Accounting Software enables Bookkeepers and Accountants to adjust necessary accounts to reflect the correct amount of each Account. Computerized Accounting allows Accountants to trace erroneous data and entry in a creative and organized manner through the help of summaries, list of accounts and original entries. Article Source: http://EzineArticles.com/?expert=Jason_Tsang Article Source: http://EzineArticles.com/7017983 Computers are extensively used in accounting and there are multitude of computer software for Accounting, MIS, CRM. HiTech Financial Accounting is one such software which has been customized for users in many segments in business and services. Payroll accounting was the first commercial area to become widely computerized. The calculation of wages or salaries involves a number of variables which relate to the personal details of each employee, such as gross pay or rate for the job, individual deductions, tax liabilities of the employees and so on. These facts can be retained in the computers and processed every month of produce pay slips for the employees. The computer helps to exercise the type of stock control needed by the organization. It up to dates the sales and purchases records, determines optimum re-order levels for different items and prints out the stock lists when desired. The system can be so designed that it triggers orders when stock level reaches order point for variou s material items; tests those item which are slow moving or gives list for over stock items. Programming can be done for any sales accounting system. The computer will pin point defaulting debtors, determine the right limit for credit for each debtor and maintain stores ledger. Costing and budgetary control can be affected through the computer, the computer will point out the variations from the planned performance.The computer also helps greatly in production planning and control. It is possible that scheduling of the work may become necessary due to break downs etc. A new critical path may have to be worked out. A critical path is the shortest path to be followed in production to achieve production objectives. The computer helps the management lay down this new critical path. The increasing competition and the highly demands of globalization, Malaysia government attempt for Small Medium Enterprise, SME for the development of innovative, competitive with high technology. Computerized accounting system (CAS) adoption may be decisive factor for an organization to be success and also to survive. This research project which aimed to investigate SME practice of CAS and to identify the factor affecting the adoption among SMEs in Melaka. A survey was carried out through a set of questionnaires to examine the CEO Innovativeness Factors Scale, Perceive Usefulness Factors Scale, Perceive Ease of Use Factors Scale and Business Competitiveness. The sample selected comprised of CEOs of SMEs in three districts in Melaka, namely Melaka Tengah, Alor Gajah and Jasin. The data gathered were coded and analyzed using descriptive statistics, linear regression analysis, Pearson Correlation analysis and Analysis of Variance (ANOVA).This study reveals that CAS adoption rate in SMEs in Melaka is high. Results from the analysis also shown the significant of independent variables and proved the relationships have been substantiated to the dependent variable which contribute to the usage of CAS adoption between SMEs in Melaka. The findings indicate that CEO innovativeness; perceive ease of use and business competitiveness negatively correlated to the adoption of CAS. Results reveals that only perceive usefulness are significantly positive correlated to CAS adoption. Therefore it can be deduced that adoption of CAS among SMEs in Melaka is caused by its usefulness. The findings reveal that types of business and business location influence the adoption of CAS. However, size (paid up capital, sales turnover and number of employee) do not influence the adopter. Results also indicate that CEO literacy on ICT, accounting and CAS has influence the responded CEO to adopt CAS in their business. However, the advantages by using the accounting systems software were not fully utilized by CAS adopters. http://www.ccsenet.org/journal/index.php/ijbm/article/view/18273 Benefits and Effectiveness of Accounting. (2016, Dec 08).
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