Experiential Introduction of Auditing & Journal of Accounting

Question: Examine the money related execution of the two organizations dependent on your counts, recognizing and talking about the reasons for computing those proportions and the shortcomings of proportions examination.? Answer: Presentation In present day business times, there exists an extreme rivalry among the business firms. It is significant for the associations to play out a serious examination to support in the serious condition. Budget report investigation helps the business associations to perform such sort of inside and outer evaluations of their individual monetary positions. The given report will reveal insight into the business firms Sainsbury and Tesco. This will be assessed through the investigation of fiscal summaries of both the associations throughout the previous two years. Both these two associations are retail monsters of United Kingdom and piece of the overall industry of both the associations are on the higher side (Ongore and Kusa, 2013). Money related status of both the associations The money related status of both the associations can be investigated with the help of budgetary proportions. There are different sorts of money related proportions. These are liquidity, gainfulness, productivity and outfitting proportions. Every one of these proportions help to decipher the budgetary situation of the firm as for its nearby rivals. With the assistance of money related proportions, the association can control their procedures and gauge them for what's to come. Despite what might be expected, there are a few burdens of these proportions. Probably the greatest constraint or shortcoming of budgetary proportions is that it depends on recorded information examination and it does exclude all the components of a fiscal summary of an association. Be that as it may, the beneath money related examination will mirror the investigation of both the associations as far as their fiscal reports. The partners and speculators of a business association can take distinctive venture choic es dependent on the translation of money related proportions (Hall, 2013) Liquidity proportions Liquidity proportions mirror the liquidity status of a business firm. This further deciphers ability of a firm to meet their transient obligation commitments. Jiang and Lee (2012) deciphers that liquidity proportion has an immediate relationship with the working capital pattern of a firm. In the event that the business associations like Sainsbury and Tesco are able to deal with their working capital cycle, at that point, they can without much of a stretch improve their liquidity status on the eyes of the partners. Current proportion and brisk proportion are the two fundamental sorts liquidity proportions that help the firm to decipher the liquidity status of both the associations (Mawani, 2012) Current proportion and Quick proportion of Sainsbury Sainsbury Current Ratio= Current Assets-Current liabilities Snappy Ratio= Current Assets-Stock-Prepaid costs/Current Liabilities 2013 0.610272873 0.293419 2014 0.644789357 0.496231 2015 0.638595984 0.494583 Table 1: Liquidity proportion of Sainsbury Current proportion and Quick proportion of Tesco Tesco Current proportion Snappy Ratio 2015 0.603635 0.475298 2014 0.727698 0.595435 2013 0.689808 0.490261 Table 2: Liquidity proportion of Tesco The counts of liquidity proportions have been introduced in reference sections of the report (Refer to Appendix 1). The above examination mirrors that the both the associations have performed significantly well to keep up their liquidity status in agreement to their financial specialists. Be that as it may, the liquidity proportions of Sainsbury are better than the association Tesco. This mirrors Sainsbury is keeping up its working capital cycle better than its nearest rival Tesco. The liquidity of the firm Tesco has declined than earlier years. Despite what might be expected, Sainsbury is effective in keeping up a higher liquidity proportion from the last three budgetary years. Current proportion reflects about the working capital administration of the business associations. As far as current proportion, Sainsbury has performed marginally better than Tesco. Furthermore, Quick proportion deciphers about the liquidity status of the association by barring stock and prepaid use. Sainsbury has a superior brisk proportion than Tesco. This mirrors the association is using its working capital costs by de aling with their stock and prepaid use. Regarding liquidity, the financial specialists will decide on Sainsbury instead of Tesco. Productivity proportions The money related proportions likewise help to decipher the benefit position of a business association. These should be possible through powerful usage of productivity proportions. These are as Gross benefit, net benefit and working net revenue. All the productivity proportions will help a financial specialist of an association to decipher how well the associations are dealing with their benefits regarding their business income (Bekaert and Hodrick, 2012). The beneath investigation will mirror the benefit status of both the organizations. Net benefit, net benefit and working overall revenue of Tesco and Sainsbury Sainsbury Net benefit proportion Net revenue Working net revenue 2015 0.047613039 - 0.00698 0.003197 2014 0.018539396 0.029897 0.039334 2013 0.019611209 0.026349 0.035189 Table 3: Profit edge proportions of Sainsbury Tesco Net benefit proportion Net revenue Working net revenue 2015 - 0.03391 - 0.09217 - 0.0962 2014 0.063093 0.015325 0.041396 2013 0.063077 0.001913 0.033752 Table 4: Profit edge proportions of Tesco Table 2 reflects about the impression of productivity edge of Sainsbury from three sequential budgetary years that is from 2013-2015. Net revenue deciphers the capacity of the firm in using its business edge to win higher gainfulness status by limiting the immediate costs. The gross net revenue of Sainsbury has expanded by a higher rate. Despite what might be expected, table 4 reflects about the benefit position of the retail firm Tesco. Tesco has a lower net revenue and it is on the declining stage. In the last budgetary year that is 2014-2015, all the overall revenue of Tesco is on the negative side. This further deciphers Tesco has neglected to build up a higher edge or level of deals income. The firm has likewise neglected to chop down their particular immediate and aberrant costs. What's more, the association has likewise falling a long ways behind than its nearest rival Sainsbury. Nonetheless, Table 1 deciphers that the net revenue of Sainsbury is negative, still the gross net revenue and working edge is on positive. Since, the net overall revenue of the firm is negative, it deciphers that the association has a higher circuitous and working costs. This is certainly not a decent sign for the associations as they are neglected to control the working costs by an enormous percent. Along these lines, it is of extraordinary pith for the two firms Tesco and Sainsbury to chop down their costs to build their net revenue as far as their business income. All the estimations of the benefit proportions are appeared in the rundown of Appendices. Budgetary Ratios (Gearing) Equipping proportions decipher the aggregate sum of level of monetary dangers present inside the business firms. The essential sorts of monetary proportions are obligation value proportion, intrigue inclusion proportion and value financing. Obligation value proportion of the association reflects about the level of obligation as far as its all out value. Higher obligation value proportion deciphers that that the specific firm is presented to budgetary hazard and a higher opportunity to exchange and become bankrupt. Despite what might be expected, intrigue inclusion proportion of a business firm the way wherein the firm is proficient to get together with the obligation consumption by concealing the intrigue costs. On the off chance that the given intrigue inclusion proportion is lower, at that point, it mirrors that the firm isn't at all skilled in meeting up its obligation costs by concealing the aggregate sum of intrigue costs. In this way, it is essential for the firm to keep a high er measure of intrigue inclusion proportion. A higher proportion will mirror the ability of a firm to meet the separate intrigue costs (Gifford and Howe, 2012). Outfitting proportions of Tesco and Sainsbury Sainsbury Money related Gearing Ratio Value outfitting Intrigue Coverage proportion 2015 0.736276 2.028652 5.121951 2014 0.850256 1.882784 12.06107 2013 0.874716 1.91757 11.19531 Table 5: Gearing proportion of the association Sainsbury Tesco Money related Gearing Ratio Value outfitting Intrigue Coverage proportion 2015 0.280081 0.954808 - 8.66733 2014 0.289274 0.871193 11.12081 2013 0.267246 0.763488 10.71685 Table 6: Gearing proportion of the association Tesco The table 5 deciphers about the outfitting proportion of the firm Sainsbury in the past three money related a long time from 2013-2015. The association Sainsbury has a higher intrigue inclusion proportion than the firm Tesco. Be that as it may, this proportion of the firm has declined by a specific rate from the earlier year. This can't be considered as a positive sign for Sainsbury inside, as there are slacking to meet their advantage costs of their separate obligation use. Unexpectedly, intrigue inclusion proportion of Tesco is lower and on the negative side. Consequently, the administration of the or

Green Mountain Coffee Roasters free essay sample

Roasters uncovers the accompanying : 1. 1 Strengths I. Item Consistency By using best in class simmering programming, GMCR is in this manner ready to keep up their degree of item consistency, ii. Extraordinary Products Its key achievement is in separating its espressos. The espresso beans have been deliberately chosen and afterward cooking them in little clusters to guarantee consistency and to expand their taste and flavor contrasts. This one of the motivation behind why are the Green Mountain espressos unique in relation to those of other claim to fame espresso organizations. Then again, Keurig likewise gives Green Mountain access to the workplace and one-cup section. iii. High Distribution GMCR flushes nitrogen into its bundled espresso and utilize single direction esteem sack bundling innovation that gives a base timeframe of realistic usability of a half year for the organization espresso as client can hold the newness of the espresso in the bundle. This thus, permits GMCR to grow it’s appropriation, with no stresses over undermined quality. We will compose a custom paper test on Green Mountain Coffee Roasters or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page v. Socially Responsible Business Practices GMCR is a supporter of social and ecological causes, and being recorded in the â€Å"100 Best Corporate Citizens† and â€Å"The World’s Most Socially Responsible Companies† records. This goes about as a little something extra to the company’s standpoint and notoriety. v. Broadly Available GMCR’s items are generally accessible in the market. By focusing on different circulation channels and client classifications, GMCR is sure that shopper preliminary at one purpose of the appropriation level will prompt an ensuing buy at another. vi. Leads Lead clients, for example, Amtrack, Exxon-Mobile, JetBlue Airways and American Skiing Company are vital to the company’s geographic extension procedure as they give perceivability and testing openings 1. 2 Weaknesses I. Single Product Line GMCR manages claim to fame espresso exclusively, placing it at a genuine burden in haggling with grocery store chains for good rack space. ii. Own Distribution and Sales Force GMCR depended on its own dispersion and deals powers to extend the Green Mountain brand in the basic food item channel. 1. 3 Opportunities I. Expanded utilization Increased espresso utilization in Europe, Asia and Brazil has recently extended GMCR’s dispersion openings. By focusing on and impacting a greater amount of the previously mentioned countries’ espresso consumers, GMCR can would like to impact the greater part of the customers before its adversaries do as such. ii. Claim to fame Coffee Market Gourmet, forte espresso is the bread-and-butter of GMCR’s foundation. A developing increment in shoppers looking for strength espresso will mean more brilliant possibilities for GMCR. iii. Keurig Acquisition Green Mountain procured 42 percent possession in Keurig Inc. The intrigue of the Keurig K-cup splendidly preparing only one mug of espresso from an assortment of espresso choices has added to GMCR achievement in the workplace espresso administrations. 1. 4 Threats I. Diminishing in espresso utilization The U. S espresso showcase now just records for 20% of world espresso utilization, contrasted with the 80% during World War II. The espresso advertise is currently proceeding onward to Europe, Asia (especially Japan). ii. Business espresso roasters There is higher rivalry as significant organizations try to enter the claim to fame espresso industry. Such names incorporate yet are not constrained to : Phillip Morris’ Gevalia, Procter Gamble’s Millstone and Nescafe. The significant espresso advertisers make a major push to make their top notch espresso brands prevailing in the discount channel. iii. Starbucks Partnerships Starbucks, seen as quite a while contender to GMCR, after going into a long haul permitting with Kraft, will hope to produce additional business 20-40 pounds of espresso for every store every week. This is viewed as a danger to GMCR, which has a normal deals of 100 pounds of espresso for each store every week. Starbucks, which has dissemination concurrence with Kraft nourishments Inc. plans to put their espresso in general stores alongside Kraft Maxwell House brands. Kraft deals with all conveyance, showcasing, publicizing and advancement for Starbuck espresso in basic food item, distribution center club and mass product store. It highlighted particular, rich bundling, noticeable situations in basic food item paths and a similar premium quality as that sold in its stores. Starbucks is likewise collaborating with Dreyer’s for marked dessert, and Pepsi to disperse packaged Frappuccino. Starbucks become the espresso provider to 20 million travelers who fly United Airlines every year and mail-request deals division represented approximately 2 percent of absolute income. iv. Seattle Coffee Company Acquisition Starbucks procurement of Seattle Coffee Company in the forward quarter of monetary 2003 and expanded distribution center club income because of development in existing record. The expansion was fundamentally inferable from the development of the food administration business as an aftereffects of the securing of Seattle Coffee Company and the development in new and existing Starbucks food administration accounts. To finish up Green Mountain’s SWOT examination, its asset qualities are constrained, and the organization is a so a lot littler contrasted with the remainder of the significant espresso advertisers, as Starbucks. Be that as it may, it is cutting out a market specialty for itself and has made an honorable showing of making sure about discount accounts. 2. QUESTION TWO In your investigation of the organization’s qualities, make certain to distinguish the firm’s Core Competencies utilizing the Value Chain. M. Porter’s esteem chain is as per the following : Source : UK Education, Accounting For Strategic Management According to M. Porter’s esteem chain, we have dissected and indentified the firm’s center skills as follows : 2. 1 Technology Development Nitrogen-based single direction valve bundling permits GMCR to build the time span of usability of it’s espresso, in this manner prompting a higher Convection air roasters joined with explicit cooking programs for each bean type permits GMCR to make â€Å"signature† espressos, itself from other espresso organizations. 2. 2 Inbound Logistics GMCR acquire their espresso beans from Mexico, Guatemala, Peru, Indonesia and other espresso developing nations. This takes into account a wide assortment of espressos be made. By getting its assets for various areas, GMCR is at lower danger of being influenced by deficiencies. 2. 3 Marketing and Sales GMCR has more than 100 assortments of completed espresso items, which obliges purchaser taste and inclination, in the forte espresso part, the market specialty which it has distinguished. Organization with Wild Oats and Costco considers more prominent infiltration into the discount and store channels. The Keurig K-cup proprietorship by GMCR has enormously expanded business possibilities for GMCR. With the priority of internet shopping, correspondingly, espresso is set to follow, as an ever increasing number of buyers are beginning to mix their own espresso from the solace of their own home or office. 2. 4 Services According to Wikipedia (16 JUL 2007), GMCR has likewise propelled conveyance administrations to take into account purchasers. Bistro EXPRESS is Green Mountain’s programmed conveyance espresso club that compensates their end purchasers with limits, unconditional presents, and exceptional advantages and benefits that lone Cafe EXPRESS enrollment brings. Other than espresso beans, Green Mountain additionally offers brewer and assistants to the end customers out there. In this manner shoppers can get all the essential gear inside one stop. 3. QUESTION THREE Identify and assess the systems that the association has sought after to keep up its development and administration position. GMCR has embraced a separation methodology, along these lines making notoriety and brand picture. Since the time GMCR entered the claim to fame espresso showcase in 1981, it has made more than 100 varities of completed espresso items, and with the utilization of innovation to improve consistency and quality, edged over its rivals. Green Mountain’s procedure has a few key components: A key part of management’s development technique was to make Green Mountain espressos helpful and accessible for shopper preliminary by the cup at accommodation stores, office espresso administrations, and food administration foundations, in this manner prodding deals of green Mountain espressos general stores and claim to fame food stores. Green Mountain has a wide choice of great espressos. There are around 90 assortments. Green Mountain’s espresso items included single cause, domain, affirmed natural, Fair Trade, seasoned, and exclusive mixes of espresso sold under the Green Mountain Coffee Roasters and Newman’s Own Organics brands. Green Mountain additionally accentuation on 2 conveyance channels which are; I. Inventory deals To advance list deals, Green Mountain concentrated sales on index clients who purchased consistently, particularly individuals from the company’s â€Å"Coffee Club† who had altered standing requests for programmed re-shipment. As of late, the organization had started seeking after approaches to expand traffic on its site both to fabricate brand mindfulness across the country and lift direct deals to buyers where the organization had a restricted nearness in grocery stores and forte food stores. ii. Discount accounts Supermarkets, claim to fame food stores, comfort stores, lodgings, eateries, colleges, travel and office espresso administration clients, and food administration organizations. Significant discount clients incorporated the American Skiing Company elevated hotels, Amtrak, ARAMARK, ExxonMobil Convenience stores (very nearly 2,000 areas), Fred Meyer Stores, Hannaford Bros. Grocery stores, Kash N’ Karry Food Stores, Kings Super Markets, Nestle Waters of North America, Price Chopper, Shaws Supermarkets, Sodexho and Wild Oatsâ€see Exhibit 6. Securing extra â€Å"flagship† clients was seen as key to the company’s geographi

Web Hosting Control Panel Smackdown cPanel vs Plesk

Web Hosting Control Panel Smackdown cPanel vs Plesk Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Web Hosting Control Panel Smackdown: cPanel vs PleskUpdated On 04/10/2017Author : Pradeep KumarTopic : Web HostingShort URL : https://hbb.me/2fIwWLP CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogA server control panel is a solution used for web hosting that allows people to manage their hosted services from a single, simplified place. These control panels are typically available for servers that run on both Linux or Windows operating systems. Often, web-based control panels come with a graphical interface and a tool suite that has been specifically designed to simplify the process of hosting a website.Two of the most common web hosting control panels are Plesk and cPanel. While each has their own range of features and benefits, its important to remember that these options are both powerful administration tools with plenty of great security options. In todays articles, were going to dive a little deeper into the functionality in Plesk and cPanel and discover what each option can offer for website owners.Defining cPanel and PleskcPanel is fundamentally a Linux-based control panel for web hosting, which features a simple graphical interface, and an intuitive automation suite that makes it easier for you to manage your web hosting needs. cPanel was designed using a three-tier structure, and its functionality can be tailored and changed to suit the needs of resellers, administrators, and end-user website managers, depending on the requirements at hand. Sometimes, website management and server administration can be controlled through a web browser, and cPanel is currently the most popular control panel solution.Plesk on the other hand is a web hosting service control panel that gives people the ability to maintain and configure both Linux and Windows servers. With the Service Provider management features, you can use simple and effective controls to create subscrip tion packages for individuals, resellers, and customers. Additionally, bundled WordPress support tools make using Plesk 12.5 security features easier which is perfect for shared hosting. With Plesk, unlimited domains and accounts can be supported.The Main Features to EvaluateTo help you decide which control panel is right for your needs, youll need to assess the different features and functionalities that each solution can offer. For example:AdministrationWeb hosting developers can automate system administration solutions. cPanel is designed to function as a virtual private server or dedicated server, depending on requirements, and the latest version supports installation on Red Hat Enterprise Linux, Cloud Linux, and CentOS. Application-based support is wide-reaching for MySQL, PHP, and Apache, and email support is offered for POP3, IMAP, and SMTP.Command Line AccessBoth cPanel and Plesk deliver command line access through the control panel. cPanel provides command line access as w ell as API access, which means that you can enable interactions with third-party software. On the other hand, Plesk offers an access tool for the command line known as the Panel Action Log tool.Ease of UseAt the level of user interface management, cPanel can aggregate numerous functions into a range of high-level groups that include email, preferences, logs, files, security, databases, domains, and software services. On the other hand, Plesk offers ease of use through functions that are divided into users, email, resource usage, domains, websites, statistics, and applications.READAll you want to know about Cloud Dedicated Server through the Host Provider eWebGuruRemoving PanelsIf you get tired of the control panel youre using, then you might want to remove it. Unfortunately, its not possible to remove cPanel, as this would require you to reformat the entire server and re-install your operating system. While uninstall scripts are available for Plesk, theyre not often recommended.What About Multi-Server Clustering?One of the most important areas where cPanel and Plesk differ is in the fact that Plesk is unable to support multi-server clustering. To take advantage of this solution, you will need to use an add-on called the Plesk Automation Services. On the other hand, cPanel now has functionality for managing multiple services at once. Root users can also use remote access keys, and share configuration settings across servers.At the same time, its worth noting that Plesk can sometimes lead to slower loading on websites than cPanel, particularly in the case of Linux servers. Additionally, with Plesk, you can manage MYSQL or MS SQL servers from your web browser. On the other hand, with cPanel, you can simply move into PhpMyAdmin, which allows you to manage various MySQL databases. When it comes to database activities, if you need to access the MS SQL solution from the panel, youll need to stick with Plesk.Deciding Whether to Use cPanel or PleskThere are many consid erations that may go into making your decision whether to use cPanel or Plesk. For instance, Plesk has a more detailed range of support requests than cPanel and allows for management of the MS SQL server from your web browser. Plesk is also well-integrated with the Windows OS, and its easy to use.Plesk also comes with a fairly-detailed and intuitive support request form that requires you to provide as much information as possible about the problems that you have with your web hosting panel. For some people, this may be more frustrating, as theres more to fill out, while others will prefer the attention to detail.However, on the other hand, cPanel can load faster than Plesk, and it can aggregate various functions into simpler, high-level groups to provide easier accessibility. Many people believe that cPanel is best for Linux environments. When it comes to accessing support through cPanel, you simply need to enter your email address, name, and issue into the cPanel interface.Finishin g ThoughtsUltimately, its hard to argue with the fact that Plesk and cPanel are two of the most popular and efficient server panels for web hosting clients. While each option comes with its own advantages and disadvantages, its worth noting that the best choice for you will be based on the features and requirements that accommodate your personal environment and clients. When making your decision, remember to think about your server configuration, operating system, access control, and security needs.At the same time, it may be worth noting that Plesk is generally more suitable for Windows OS while the cPanel configuration is better for Linux.

What Does Cest Pas Vrai Mean in French

Youll definitely find the French expression  Cest pas vrai! to be a fun and useful addition to your vocabulary. Essentially, you can use it anytime you want to say No way! or Youre kidding! The Meaning of  Cest pas vrai! The pronunciation of  cest pas vrai  is  say pa vray.  While it literally means thats not true, its used in less formal terms such as No way! or I dont believe it! or Youre kidding! Technically, the grammatically correct expression is  ce nest pas vrai,  which  literally means this/that/it isnt true. In  informal French, the  ne  is usually dropped to produce the more common phrase cest pas vrai. This expression definitely falls into  the informal register. Its extremely casual, so best reserved for conversations with family, friends, and other close acquaintances. Examples of Cest pas vrai! in Context This phrase can be used in a variety of ways. It may be questioning the truth of a situation as seen in this example: Ce nest pas vrai quil mange cinq fois par jour: Its not true that he eats five times a day.   It may also be used as an informal gasp of disbelief at something that was just said. Jai eu 250 â‚ ¬ damende:  I was fined â‚ ¬250. Cest pas vrai!: No way! Heres another example of when the exclamation may be used when responding to a friends statement. Il ma dit de porter une jupe courte: He told me to wear a short skirt.Cest pas vrai!: Youre kidding!

The Importance Of Motivation On Student Experience

Motivation plays a crucial role in the day-to-day life of every human being. It is responsible for the different decisions we make every day, the goals we set, and how we go about attaining those objectives. Without motivation, completing tasks and accomplishing goals will prove difficult, often impossible. In this essay I am going to discuss the importance of motivation in maximising my student experience in the University of Aberdeen. I am also going to describe Alderfer’s ERG Theory, Vroom’s Expectancy Theory and Locke’s Goal Theory, and show how these motivation theories apply to my intention to make the most of my student experience. Motivation is the energy, the driving force behind our actions. Motivation determines the goals a person attempts to achieve, the energy that is devoted to attaining the goal and the persistence with which the goal is pursued (Smith, 2011, p. 182). Every student comes to the university with the intention to graduate and obtain a diploma therefore an extrinsic motivation is present in the student life. There is certain recognition for people who have been successful in their chosen degrees, and there is a social pressure that everyone faces to not fail a course and drop out of the university. An intrinsic element of motivation is also a factor in our studies. We experiment with many different subjects during our course of study, and we decide on a discipline that we would enjoy pursuing throughout our career. I chose to study Economics asShow MoreRelatedWhat is Intrinsic Rewad?1466 Words   |  6 PagesWhat is intrinsic reward, intrinsic reward is a non-monetary reward, where it not involved physical things; for example; motivation, cooperation, self-esteem, and encouragement. Its more refers to motivation that comes from inside an individual rather than from external rewards, such as money or grades. 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Behaviorism is the attempt to understand humans through observations of their actions rather than on a cognitive level and considers the learning process as a superficial

From Cain and Abel to Serial Killers Essay example

From Cain and Abel to Serial Killers Jeffrey Dahmer, John Wayne Gacy, Mark Allen Smith, Richard Chase, Ted Bundy-the list goes on and on. These five men alone have been responsible for at least ninety deaths, and many suspect that their victims may total twice that number. They are serial killers, the most feared and hated of criminals. What deep, hidden secret makes them lust for blood? What can possibly motivate a person to kill over and over again with no guilt, no remorse, no hint of human compassion? What makes a serial killer? Serial killings are not a new phenomenon. In 1798, for example, Micajah and Wiley Harpe traveled the backwoods of Kentucky and Tennessee in a violent, year-long killing spree that left at†¦show more content†¦in Lunde 84). Today, however, we dont expect killers to have fangs that drip human blood, and many realize that the boy-next-door may be doing more than woodworking in his basement. While there are no specific physical characteristics shared by all serial killers, they are almost always male and 92 percent are white. Most are between the ages of twenty-five and thirty-five and often physically attractive. While they may hold a job, many switch employment frequently as they become easily frustrated when advancement does not come as quickly as expected. They tend to believe that they are entitled to whatever they desire but feel that they should have to exert no effort to attain their goals (Samenow 88,96). What could possibly turn attractive, ambitious human beings into cold-blooded monsters? One popular theory suggests that many murderers are the product of our violent society. Our culture tends to approve of violence and find it acceptable, even preferable, in many circumstances (Holmes and DeBurger 27): According to research done in 1970, one out of every four men and one out of every six women believed that it was appropriate for a husband to hit his wife under certain conditions (Holmes and DeBurger 33). This emphasis on violence is especially prevalent in television programs. Violence occurs in 80 percent of all prime-time shows, while cartoons,Show MoreRelatedThe Death Penalty Should Be Abolished Essay1630 Words   |  7 Pagesthat s an innocent life. More, it s biblically proven that even God forgives and humanely punishes his people and servants. Men in the bible are examples that demonstrate that everyone is human and everyone sins, even the godliest men like Moses and Cain that have committed murder. Even though God knows what they have done, he doesn t p unish them with death but in moral ways. Although there may be many arguments against the death penalty, there are stronger arguments for it as well. Death penaltyRead More Music Today: Entertainment or Influence to Murder? Essay1888 Words   |  8 Pagesblamed for the crimes of obvious psychotic adolescents. The music business, mainly â€Å"death† metal, has been said to be at fault for major tragedies, for example the Columbine High School Shootings. In fact, one media spokesperson even related the two killers to Marilyn Manson because they were apparently dressed like him. This constant distraction of pointing the blame on someone else just strays our focus on the real causes. Music can directly express the personality of many individuals. The way theRead MorePopular Culture and Violent Behavior Essay11795 Words   |  48 Pagesresearch into violent behaviour and the impact that popular culture can have on individuals and groups in society - mainly adolescents and young children - by looking at susceptibility, attraction, reactions and influences. Figures from the internet highlight the capability television can have to influence an individual: There are 7.5 violent acts per minute on television in the United States during Prime-Time,8.6 in Germany, 5.8 in Denmark, and violent acts per

Erp Failure free essay sample

I Hershey Foods Corporation: Failure and Success with Information Technology Point of View Managerial Point of View Objective To examine the reasons behind the SAP AG’S R/3 ERP implementation failure at Hershey’s Food Corporation Problem What could have done otherwise to avoid the SAP AG’S R/3 ERP implementation failure at Hershey’s Food Corporation? Areas of Consideration In late 1996, Hershey Foods Corporation the leading manufacturer of chocolates, confectionaries and beverages in United States of America began modernizing hardware and software systems in the company. In an attempt to manage Y2K issues, it chose to replace those systems and shift to client/server environment, which suggest that the company had pressing needs which forced the implementation. It was to switch over to the new ERP system by April 1999 as per original plan. It chose three software vendors SAP, Manugistics, and Siebel for implementing different software modules. The company spent $112 million and 30 months on their ERP project. The project was running as per schedule till January 1999, and when it came to the final phase of the implementation, the company faltered. Time pressed, they went live in July 1999 which led the company experienced several problems pushing orders through the system, resulting in shipping delays and deliveries of incomplete orders. The retailers who ordered for Hersheys products could not get them on time, even though the company had ample supplies stocked at its warehouses. However, it was too late for Hershey to respond to this problem. As a result, Hersheys revenues dropped. Many reasons have been cited for the Hershey ERP failure. One, the project was originally scheduled to take four years, but the company forced the implementation to go live in just 30 months. Two, the company simultaneously implemented a customer-relations package and a logistics package, largely increasing the overall complexity and employee learning curve. Three, the company went live at their busiest time of the year, just before Halloween, and the resulting delays caused profits to fall. Though SAP was blamed for Hersheys disaster, the companys management viewed it differently. Hence, the top management of the company as well as industry analysts began looking at other reasons for the problems at Hershey. Alternative Courses of Action 1. Before opting to deploy a new ERP system, try to consider upgrading your old version of system rather than instantly launching for a new one. Before trying to replace those systems and shifting to new ones, try to know the factors affecting or contributing to success and failures that you might encounter along the implementation. Evaluate the needs first before making a decision. Also before opting to deploy a new system, try to stabilize first the phases of its implementation before going on live. Make sure that the old version of system is running standstill during the first phase of implementation of the new system. Lest the new system suddenly fall short, you still have the old version of system to back you up during mid-operations. 2. Never have multiple vendors within one project. ERP systems must be installed in a more staged manner, especially when applications from multiple vendors are involved. Roll out the modules in stages and don’t attempt to implement other applications simultaneously. 3. Choose the right time for implementation. Implementing it in a wrong time is a messed up. The company would have very well avoided this trouble if only they thought of going ahead with ERP during those occasions when the business process in the whole market experiences a slow movement. And never went to the extent of spending the whole time and efforts on implementing ERP. This will disrupt the normal functioning of the business and creates confusion in the company. Since attention was wholly diverted to ERP it was not possible to rectify the uncertainties that emerged in the business as a result of ERP. . Effective testing and scheduling. Effective testing in an ERP implementation can lessen exposure to failure risks and damages. Never opt to quicken the implementation process, where several modules are implemented simultaneously. The company must ensure that the system is fully tested and ready for implementation. If possible, plan the ERP project to go-live date during the company’s slow periods. Effective scheduli ng is important in ERP implementations because the process is lengthy, complicated and delays can increase large costs. However, management must review closely the need for extending the timeline to ensure success of the project. TOWS Threats ERP Implementation in Hershey Foods Corporation can be a difficult, time-consuming, and expensive project for the company. The technology is tightly integrated and requires a commitment from all division. It can take years to complete and cost risks. Moreover, there is no guarantee of the outcome. If not properly planned for, the investment may drive Hershey out of business. Opportunities Hershey made efforts to stabilize SAP and other systems. Hershey’s recent upgrade of its ERP system to R/3 version 4. was completed 20 percent under budget and without any of the order processing and product-shipment disruptions that marred the initial $112 million rollout in 1999. It was able to make more than 30 improvements to its core business processes within 60 days of going live. The company cited enhancements such as the automation of pick-list processing and mate rials management invoice verification, plus credit processing for distributors to military customers. These improvements have helped reduce costs and speed up processing times. It has also â€Å"achieved a near-zero-defect production environment† with R/3 4. and is using SAP’S business analysis tools to measure the impact of sales and marketing programs as they happen. Weakness Hershey wouldn’t specify whether the problems stemmed from its configuration of the system or the software itself. The top management of the company as well as industry analysts began looking at the reasons for the problems at Hershey. Though SAP was blamed for Hersheys disaster, the companys management viewed it differently: Hershey decided to take shortcuts since the project was originally scheduled to take four years, but the company forced the implementation to go live in just 30 months. Thus, Hershey’s experiences illustrate the fact that most troubled ERP rollouts are caused by project management issues, not faulty software. Strengths By experiencing this kind of failures Hershey Foods Corporation’s IT Staff was able to exceed its delivery commitments for the project because of strong program management and executive leadership, diligent planning and an extensive testing and training plan. This time the implementation underwent extensive testing. Hershey made sure to take the time and resources to thoroughly test the computer systems. Conclusion Consider alternative course of action no. 1 Failures in major business/IT projects continue to occur to large companies like Hershey Foods Corporation with so much IT expertise and financial resources. These mistakes cost the price in the long run. Hershey has learned valuable lessons from their SAP implementation and these lessons are to move slower and be more methodical. The lessons learnt can as well serve as indication for failure or bankruptcy by driving you out of the business path. Hershey’s failure should caution any company that chooses to implement such broad application and make sure that system will function smoothly before entering peak sales period. There is one final aspect to be considered in any degree of project failure. All success is rooted in either luck or failure. If you begin with luck, you learn nothing but arrogance. However, if you begin with failure and learn to evaluate it, you also learn to succeed. Failure begets knowledge. Out of knowledge you gain wisdom, and it is with wisdom that you can become truly successful. Recommendation Before committing to a specific ERP software package, companies like Hershey Foods Corporation need to take the time to evaluate their ERP needs. They need to define in advance: 1. How they want to run their business? 2. What problems need to be resolved? 3. What are their priorities? 4. What are the current processes – what works and what doesn’t in the implementation plan? 5. What software will best resolve their problems, meet their goals and priorities?