Dialectic Behavior Therapy Paper Essay

This paper will review the article: â€Å"Mechanisms of change in dialectical behavior therapy: Theoretical and empirical observations.† This paper will summarize the theoretical and empirical observations that indicate why DBT is successful in treating clients with borderline personality disorder. This paper will discuss the specific aspects of how dialectical behavior therapy is used. Dialectical behavior therapy is the recommended treatment for clients diagnosed with borderline personality disorder based on several evidence based successful studies. These studies found that dialectical behavior therapy has reduced client depression and harmful behavior by combining acceptance and change techniques. There therapist looks to transform a clients behavior by supplying the client with a hypothesis for their problem. Clients with dialectical behavior therapy in a sense learned poor coping techniques in response to not knowing how to regulate their emotions. It is a goal of dialectical behavior therapy to reduce the client’s emotional dysregulation by helping the client learn how to control their emotions and changing their behaviors (Lynch & Chapman, 2006). The philosophy behind dialectical behavior therapy is that you must look at the whole client system to figure out the client’s reality because each part of the client’s system is interrelated. Each aspect of a client’s life can affect their emotions and behaviors. Dialectical behavior therapy is based on a biosocial theory that looks at the client’s childhood environment that could have led them to be emotional susceptible as a child causing emotional dysregulation as an adult. A client’s inner personality as a child of being emotionally sensitive was refuted by adults in their life through punishing the child in forms of abusive behaviors. Growing up these clients’ are in a feedback loop cause there emotional dysregulation to continue (Lynch & Chapman, 2006). It is important for the therapist to create an environment where the client’s feelings are validated. Therapists help clients be mindful of their current emotions without trying to change it. Clients learn to be mindful of their beliefs, their logic and what emotions are real to them in that present moment. During treatment the therapist helps the client learn to communicate what is truly experienced by the client and for the client to be conscious aware of wh at to do. The client learns that they have control over how they process the situation. The client then applies rational thoughts and emotional regulation to the situation to achieve a sense of harmony. The client then learns not to resort to previous feedback loops. The client is encouraged to experience and accept their emotion fully without any attempts to regulate it. Clients therefore learn to stop the pattern of trying to control their affect (Lynch & Chapman, 2006). Being mindful can stop feedback loops and change how a client responds to an emotional situation. Therapists help clients identify and challenge their belief systems that focuses on a rule where people must behave a certain way when faced with certain event. Clients are taught in dialectic behavioral therapy to focus their attention on what is happening instead of how the situation makes them feel. It is important for therapist to validate clients’ feelings and efforts towards change. Validation allows client to increase their self-confidence in their ability to self-regulate. This unconditional positive regard by the therapist helps clients learn how their history has affected their current behavior through emotional dysregulation and why dysfunctional behavior patterns are preventing them from having healthy relationships. The therapist then trains the client in healthy relationship skills and reinforces the clients’ use of the new skills (Lynch & Chapman, 2006). This paper reviewed the article: â€Å"Mechanisms of change in dialectical behavior therapy: Theoretical and empirical observations.† This paper summarized the theoretical and empirical observations that indicate why DBT is successful in treating clients with borderline personality disorder. This paper discussed the specific aspects of how dialectical behavior therapy is used. References Lynch, T., Chapman, A. et al (2006). Mechanisms of change in dialectical behavior therapy: Theoretical and empirical observations. Journal of Clinical Psychology, 62(4), 459-480. http://library.gcu.edu:2048/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=19901233&loginpage=Login.asp&site=ehost-live&scope=site

Racism Alive in America Essay

Racism is said to be complex and hard to characterize however it is obvious that it is alive and still going on. Racism was said to have ended in the early 1960’s when equity for all was the statement. Are we all equal here in America? What happened to â€Å"We the People of the United States†? However even now in 2012 racism is alive and going strong. Most people say let’s not make it about race yet in America everyone is not treated equally. There are so many injustices in America for minorities from racial profiling, to the housing equality, even to the President now that we have and African America president. Just since January of this year there have been several injustices around the world not just with African Americans but to all minorities. Minorities are African American, Hispanics, Indians, and Arabs. Racial Profiling Racial Profiling, although it is illegal, is a form of discrimination in which a person’s race or cultural background is cause for them to be considered a suspect. Right now there is a case of injustice in Sanford Florida. On February 26, 2012 a seventeen year old young man by the name of Trayvon Martin was gun down because he was in a rich area and was wearing a hoodie. His life was taken because he was â€Å"WWB† walking while black. He was racially profiled because the neighbor he was walking in was and upscale area. Martin was visiting his father in Sanford when he was shot to death by neighborhood watch volunteer George Zimmerman. The unarmed teen was returning from a local 7-Eleven carrying only Skittles and an iced tea at the time of the shooting. I can’t believe that in more than five decades we are still not treating everyone equally. There are other forms of racial profiling such as â€Å"DWB† driving while black. This means that African Americans are targeted and stopped by law enforcement more often because of their race and not for traffic violations. After watching an ABC special on DWB and getting the information that profiling is still going on even after the law is to be in effect. Studies show that African Americans are more likely to be stopped and search because of being targeted by law enforcement. Just in the state of Maryland on I-95 72% of the drivers that have been stopped or pulled over were African Americans. Thanks to all the Civil Rights attorneys for educating the African American community with the knowledge of their rights. If you feel you are stopped due to racial profiling be aware you are not required give permission to search your car politely say no. Do not argue or provoke the police if they try to intimidate you. Make note of location, time of day, officer’s name, badge number, squad car and file complaint if you feel you was mistreated. (http://www. ethnicmajority. com/racial_profiling. htm). In 1995 a State Trooper filed a law suit against his department because he refused to make illegal stops of Blacks and Hispanics in order to meet his quotas for arrests. The head of New Jersey state police Carl Williams, is quoted in saying â€Å"that cocaine and marijuana traffickers were most likely to be either black or Hispanic† to the Newark Star- Ledger. An invitation to police scrutiny is being a black driver. (http://www. counterpunch. org/1999/06/15/driving-while-black/) Another type of profiling is called â€Å"FWA† flying while Arab. Since September 11th there have be racial profiling in the airports as well. Some believe racial profiling justified, some even say they are ashamed but still do it. Former President Clinton is Quoted in saying â€Å"racial profiling is morally indefensible†. Kennedy also stated â€Å"†Racial profiling poisons the water. It’s one of the things that makes racial minorities distrust the police and that makes their work more difficult†. Let’s stop judging a book by its cover. Racial Housing Discrimination In 1968 Congress enacted the fair housing Act which stated that all Americans no matter what race, religion not sexual origination everyone has an equal right to own a home. In 2005 the housing market fail due to mortgage fraud and to buying more than one can afford. Studies suggest that the gains for minority groups owning or purchasing a house, increase from 1995 to 2004, were disproportionately tied to relaxed lending standards and subprime loans. In 2008 the homeownership for African Americans declined by 43. 5 percent. Unlike John McKinley, most minorities are not able to understand what they are signing. Mr. McKinley , an African American , after reviewing the loan that was drawn up for him and was told that it was a 30 year fix discovered that it was a 10 year fix rate that would increase his interest so he declined the agreement. In those few years of increase minority homeownership, the African American and Hispanic people who only wanting to live the American dream of owning their own home lives began to crumble. (http://www. usatoday. com/money/economy/housing/2007-04-25-subprime-minorities-usat_N. tm) What is a subprime loan? â€Å"Well a subprime loan is a type of loan that is offered at a rate above prime to individuals who do not qualify for prime rate loans. Quite often, subprime borrowers are often turned away from traditional lenders because of their low credit ratings or other factors that suggest that they have a reasonable chance of defaulting on the debt repayment†. (http://www. investopedia. com/terms/s/subprimeloan. asp#ixzz1qXGXjGzP). According to Pew Hispanic Center African Americans and native Latinos has increased in the economic downturn then those of Whites. Studies show that Hispanics and African Americans are twice as likely to have subprime loans as whites even if they are in the same income bracket. Compared to the 17 percent of Whites in 2006 that took subprime loans minorities were 52 percent. This information shows how little or no down payment for minorities with low credit scores lead to the high rate of foreclosures in the U. S. In 2007 compared to the 12 percent of whites rejected Latinos and African Americans were 26 percent and 30 percent. (http://www. nytimes. com/2009/05/13/us/13homeowner. html? r=1) â€Å"The decision by some banks to not follow the FHA’s policy is cutting qualified borrowers off from accessing credit, and in doing so, causing harm to their ability to prosper, build wealth and for our economy to grow,† NCRC president and chief executive John Taylor said in a statement. How are minorities able to avoid being fooled into subprime loans? President Obama Who is President Obama? Where did he come from? What did he do to the American people to make them disrespect him in so many ways? What elf-respecting person would heckle the President of the United States? He is the commander and chief the man elected to office in 2008 right. Since President Obama has been in off the Republican Party has been more focused on getting him out of office instead of helping and rebuilding the economy. Sadly the within and outside of the GOP most of the racist and disrespectful messaging are embraced. Reaching the history of the last 43 presidents none of them have gone through such scrutiny as President Obama. The vicious attacks on the race of this president and his wife have been called offensive and inappropriate. The Republican Party committee member that it was funny enough to spread a raciest email, depicting a family portrait of apes, with President Obama’s face in the place of the infant ape of the family. The photo has a caption at the bottom that reads, â€Å"Now you know why no birth certificate. † The racism is so horrible to the fact that two pastors in 2009 came forward stating that they pray Obama would die. Pastor Anderson of Phoenix Arizona ask his congregation to join him in a prayer to end President Obamas life. This pastor is also quoted in saying â€Å"I hope that God strikes Barack Obama with brain cancer so he can die like Ted Kennedy and I hope it happens today,† he said. â€Å"I’m gonna pray that he dies and goes to hell when I go to bed tonight. That’s what I’m gonna pray. † Why would any God fearing man of God wish death to another human being? The term â€Å"tar baby† has long been used as a derogatory term to reference black people, taken from the stories of an old black male character named Uncle Remus. We are in the year 2012 and still dealing with racism. We all have the same type of organs, bones, and blood. Why does it matter that our skin is a darker shade? Does the color of our skin really make us inferior? I have never seen any other Presidents in the past that has been so disrespected in the history of Presidency. With groups like the Tea Party, making statements like, â€Å"We want our country back! ,† members of the black community have begun to question whether these expressions are code words for wanting America to return to a land that promoted racial segregation and black oppression.

A class trip to remember Essay

Contributing nice photographs from our class trip would be the great challenge to complete an album, which is the photomontage and part of parcel of our portfolio assignment. We planned beforehand the journey to Damai Puri Resort and came out with a list of interesting activities and equipment that we will have to bring along. Out of expectation, it was just the start of the disaster that we could never imagine. The class trip was fun, memorable, and enjoyable. The day of the trip began as usual but it was fun enough for us. The fundamental issue of the trip was the transportation to the location. We have insufficient budget and could only rent a mini van. Then, some of us had no choice and were forced to carpool in Bryan’s car. We had a fun riding trip with some card games and singing some trending songs in the car. Then, Yasmin brought up a hot discussion topic and all of us had a really fun time debating over each other’s statement. Not long after that, the entrance of Damai Puri Resort is just right in front of us. Once we arrived at the destination, we immediately settle down in the hotel room. The bus riding brought us an unforgettable memories and we had enjoyed the greatest moment, chitchatting, singing pop songs and laughing together. I noticed that we were already bonded and literally grouped. We then took our first group photo on the beach. By then, we were divided into groups to play around. Damai is indeed a fun place for outdoor activities and the view is superb, one that we could never forget. Nevertheless, the weather was extremely hot and was unsuitable for activities on the beach. So some of us have decided to soak into the pool and just chilling around. Some other girls who were not interested to swim decided to have their girls talk under the coconut trees. The scenes were memorable. After that, it was nearly evening. We have decided to watch the sunset on the beach, it was indeed beautiful. Lik ewise, we enjoyed the strong wind blows, the coconut torso up, I closed my eyes and listened to the relaxing sound of sea waves. It was such an enjoyable moment. By six o’clock, all of us were exhausted. We were already starving but it is still long to our barbeque dinner. Some of us insisted to take the early dinner at the central food court. Those who struggled starvation went there for their early dinner while the committee were busy preparing the barbecue night for the others. During the preparation of the dinner, Celine, one of the committee, shouted.  Apparently, she forgot to bring the necessary equipment and we could not stick to our plan without it. The girls were complaining and conflict arose. The committees were blaming each other too. Meanwhile, another class were also having the barbecue dinner nearby. At that moment, the smartest guys in our class, Julius came out with an idea, which was to borrow the equipment from them after their dining. Fortunately, the idea worked really well. Although the barbecue became our supper but we still enjoy of it. To sum up the trip experiences, I would use the words: memorable, unforgettable and fun! However, our group leader was pretty upset about the conflicts. There are always ups and downs in our life and I hope she is no longer grieving, I also hope that we will have another trip together and I will definitely volunteer to be the leader to bring up the joy to everyone.

Singapore Healthcare vs. Us healthcare Research Paper

Singapore Healthcare vs. Us healthcare - Research Paper Example ow that people of Singapore are healthier than Americans although the government of Singapore pays only 20 percent of what the US government spends on the healthcare system. For instance, United States’ life expectancy of 78 years in comparison with Singapore’s 82 years enforce this fact. Again the mortality rate of the former amounts to around 6.4 for every 1000 births of living babies while in case of Singapore it is 2.3 deaths for the same size of group. When the number of caregivers of United States is compared with Singapore one tends to get a ratio of 9.4 to 4.2 nurses, 2.6 to 1.4 doctors, six to one dentists and 3 to one pharmacists respectively. When the healthcare spending is taken into account it leaves one with further shock because US incurs an expenditure of 15.4 percent of GDP while Singapore allots only 3.7 percent of their GDP to healthcare activities. The idea is to let people take care of their health. Singapore follows strictly policy with respect to public smoking, throwing around wastes, chewing gums and all of these activities result in fines. (Callick, 2008) However these policies have helped in enforcing the health consciousness within people. More than anything, the state funds merely 25 percent of the total health related costs incurred by the people of Singapore. Again while Singapore ends up undergoing a public expense of $381 per capita, US spend seven times of the same. The state’s strategy is so devised that finally the individuals and the employers end up incurring rest of the expenses. The Singaporean Health Ministry can be quotes saying, â€Å"Patients are expected to co-pay part of their medical expenses and to pay more when they demand a higher level of service. At the same time, government subsidies help to keep basic healthcare affordable† (Callick, 2008) The Singapore model works because the responsibility is not in the hands of the profit making insurers or the generosity of the government. It rather rests in the hand

Establishing and Maintaining a Creative Work Climate Term Paper

Establishing and Maintaining a Creative Work Climate - Term Paper Example valuing creativity; (2) by listening attentively and looking for positive aspects in employee’s suggestions and opinions; (3) by implementing employees’ ideas and giving credit when due; and (4) by avoiding discouraging employees through emphasizing that they should not be afraid of failure and can in fact learn from them (243). These concepts indicate that the creation of a creative work climate depends greatly on the ability and style of the leader to solicit cooperative, collaborative and innovative efforts from subordinates along the organizational hierarchy. Mind Edge (2007) provided some guidelines in the creation of a creative climate which are consistent with Certo’s (2007) recommendations: promoting and communicating innovation and creativity as part of values of the organization; relaying the natural tendencies for mistakes as part of the creative process; and allotting organizational resources to promote creativity through time, money and effort. Likew ise, the discourse stipulated the importance of training to develop creative skills. In addition, there are eminent benefits seen in promoting diversity and therefore acknowledging that opinions and ideas from different perspectives are sources of creative and innovative ideas. Increasingly more global organizations include diversity in culture in their policies such as Walmart (Walmart: Diversity, 2010); Johnson & Johnson (Johnson & Johnson, 2011); and Procter & Gamble (Procter & Gamble, 2011), among a host of others, and realize that diversity encourages the creation and development of positive working environments conducive to honing of abilities, skills, and competencies. Rewarding and motivating exemplary creative performance is also a plus factor to create a conducive working environment. The... This essay stressses that many conditions, policies and practices in the work setting could be a barrier in the promotion of a creative work climate, especially for personnel who have not been prepared to attune themselves to develop creative thinking and to promote thinking outside the box. The creation and maintenance of a creative work climate is possible through objective, transparent and humane treatment of employees by leaders who acknowledge and encourage innovativeness, creativity and positive thinking. In this regard, the essay aims to present both a research and critical analysis of the topic: ‘Establishing and Maintaining a Creative Work Climate’ sourced from the textbook entitled Supervision Concepts and Skill-building written by Samuel C. Certo. The research would delve into determining the elements that encourages creating thinking to establish and maintain a creative work climate; and to present barriers that preclude creativity in the work environment. This paper makes a conclusion that the success or failure of an organization is caused by a combination of internal and external factors that influence its existence. As averred by Certo, â€Å"a well-led group of creative employees can generate far more good ideas as one creative supervisor trying to come up with all the ideas†. The collective and collaborative efforts that contribute to more innovative and creative ideas sources from diverse points of views, as encouraged, developed and promoted by effective leaders, all attest that creativity in the work place is crucial for an organization’s sustained success.

Game changers in the us economy Essay Example | Topics and Well Written Essays - 750 words

Game changers in the us economy - Essay Example Shifting through more than a dozen possible game changers to boost this sluggish growth, five such theories have been identified as feasible for US market. These five will act as a catalyst for the US market and revive it from this depressing state. These five can further be dived into: Shale energy, knowledge intensive trade, big data, infrastructure, talent development. Shale, knowledge, and infrastructure will prove to be the most effective game changers to help revive US from this crucial stage and all of the five will provide a strong foundation for long term growth and competitiveness. Shale energy is the production of natural gas and light tight oil extracted from very deep grounds. It is too costly to extract these energy resources but US possessing the 4th biggest Shale gas resources has to utilize it properly so that they can enter the market accordingly. The production of natural gas and light tight oil is already booming in places like Dakota, Texas, and Pennsylvania as t he some stakeholders have realized the importance of the energy in terms of economical progress. If utilized properly then it could add a potential boost of $380-$690 billion to annual GDP by 2020. And this will in turn generate an additional 1.7 million jobs. Moreover, by producing their own energy from natural resources the US imports will reduce to zero. But along with that the environmental risk must also be controlled to fully realize its potential.

MARX Essay Example | Topics and Well Written Essays - 1000 words

MARX - Essay Example This is why the Christian God, the Jewish God, Buddha or any African God, for example, are wise, just and powerful1. All of man’s characteristics are gathered and joined in a larger than life, larger than man figure, with all of these characteristics projected on a grand, infinite scale. Feuerbach himself states that God is â€Å"of mans species-essence, the totality of his powers and attributes raised to the level of infinity†2. Feuerbach’s atheism may, for some part, resemble the classical atheism to which Marx himself adheres. However, we may notice that in Feuerbach’s case, God is not a non-existence, he is a creation. We may argue that Feuerbach implies the creation by a small group of people (the clergy, the religious class that exists in every society) of an infinite figure that will reflect the ambitions and needs of the entire mankind. Gods are images of the people itself and, in this sense, will reflect the main characteristics of those people. So far, we have stated that, according to Feuerbach, God is an image of man. Nevertheless, we are aware that in all monotheistic religions, God is the Supreme Being of the existential Universe, the most powerful element of the Universe. A creation of man has become more powerful than the Creator itself. Substituting the Creator and the Created, Feuerbach states that it was man that created God and not the other way around. This anti-theological (I would not consider it necessarily atheist, looking at atheism in its stricto-sensum definition of denying God’s existence altogether) paradox leads to alienation: man is separated from its own creation, which has become more powerful than himself. For Feuerbach, the subject (man) has become the object, hence the state of alienation in which he finds himself. Marx intervention is not necessarily on the conceptualization of religious alienation, but on the causes of this religious alienation that Feuerbach

Data Security and Responsibility of the User Essay

Data Security and Responsibility of the User - Essay Example Hence, the human resources department are tasked to track all head hunting and social engineering activities to steal the personal information about the game designers and developers by the competition. In this context, the gaming companies implement stringent Information security policies similar to the ones defined for any software engineering company. Dayarathna (2009) presented five types of unauthorized activities that can be carried out in an organization that is immensely dependent upon computer systems and because all their intellectual properties and data resides on computer systems. These activities are - access, use, destructions, alterations and disclosure. The protection of information against these unauthorized activities are carried out in three attributes requiring different controls - Confidentiality, Integrity and Availability. In my major, all the information assets including personal records are identified and their requirements pertaining to Confidentiality, Inte grity and Availability are assessed. Thereafter, the threats from unauthorized activities are assessed and the internal vulnerabilities are detected such that the risk exposures can be determined. The asset based risk assessment methodology recommended by NIST is one of the most suitable risk analysis methods applicable in computer systems industries like the gaming industry (Stoneburner and Goguen et al. 2002). The controls are applied as an integral part of the risk mitigation strategies once all the threats and corresponding risks to assets are assessed and documented. Identity management controls to protect personal records form an integral part of such controls. The records comprises of personal attributes, academic records and professional records of employees. Claub and Kohntopp (2001) argued that identity management requires multilaterally secured communication within an organization. Such a system requires that security concerns of all parties in a communication are protect ed and hence valid pseudonyms related to all parties need to be shared. If one of the parties is not able to share valid pseudonyms then the party is viewed to be an unauthorized participant in the communication channel. The companies having computer generated intellectual properties are very strict about such pseudonyms that are digitally coded in various access tools provided to valid employees. Moreover, all communication channels are secured using various controls like e-mails & attachment scrutiny (both in inbound as well as outbound), private e-mail sites blocked by a firewall, intrusion prevention systems deployed at the Internet gateways, telephone conversations are routed through trained operators smart enough to detect social engineering/head-hunting attempts, etc (Phua. 2009). Such mechanisms can help in protecting theft of pseudonyms related to all employees such that their identity can be protected. Companies dependent upon computer generated intellectual property are h ighly concerned about protection of personnel information that

Speech Class Essay Example | Topics and Well Written Essays - 250 words - 2

Speech Class - Essay Example We got a really a good package and it includes: Car, ticket and the hotel. In this day , we did not sleep we were staying all the day until the day after and at 8 we were on the Denver airport. we went to the rental car office and we gave him the conifrmation number for us and my friend for his licence to get a copy of it. When he just took it and went thru the copy machine he just came back and said: sorry we can not give you the car because you are under 21 and I was under 21 too...!!! The problem is we were planning to go and visit many places, I was sleepy a littile , but when I heard that I got dissapinted ( lol ) and my friend too , and then we told him we already rented an online so we already have a conifrmation number and we tried with him like for half an hour and then he said ok but you will be charging more double more .. The car which we already chose it in the site was : Musting Shelby GT 500 comfortable 2008, but he said because you are under 21 it should be much much much expesive arround 2600$. Then we rented the regular Musting which was much lesser than the Shelby GT. Then , we were looking to the restaurant we were hungury and we didnt eat anything for 4 hours in the plane because we were sleeping, we found a nice little Mexican restaurant right on the beach. Two guys were playing live music with an acoustic guitar. It was a pretty pleasant experience, except for the fact that we were exhausted after flying for over four hours. We bought passes to the Disney World complex that gave us a lot of freedom. The passes that we bought was a regular one but then we discovered that they have two kinds of passes for the 4 parks: the express one and the regular one. For the express pass you dont have to wait on the line unless too many people have the same pass card as you have. But after two or three days, everything started to look the same. That’s when I began to notice how some of the people acted

Bombardier Aerospace Essay Example for Free

Bombardier Aerospace Essay After acquiring a few companies, Bombardier Aerospace was now faced with the challenge of how to align the operations of these companies who all had different sets of data, processes and systems. Major areas of concern were process delays, low inventory turn, inconsistent pricing and billing of materials among others. Bombardier introduced the Enterprise Resource Planning (ERP) into its aerospace division with a vision to achieve higher efficiency in manufacturing and also to significantly save cost. To assess the performance of this IT project, Bombardier Aerospace needs to consider the following six variables which are interdependent as far as success or failure is concerned. System Quality examines the desirable characteristics of an information system. These may include ease of use, system flexibility, system variability and ease of learning. If we take a look at the first phase of the project which was carried out at the Mirabel Plant, we realize that this element of system quality is not very solid. There were complaints from users with regards to the IT system. Problems were encountered after the Go Live and as a result, several users were still using legacy systems for some aspects of their work. In the second phase at the Saint-Laurent plant, we realize that after robust measures were put in place, they achieved data accuracy of 97 percent. The second variable to consider is Information Quality. This examines the desirable qualities of the system output such as its relevance, understandability, currency, timeliness and usability. The methods employees encountered delays in modifying bills of materials. Also, it took some time before they could understand what information the newly formed Master Data group required of them. This tells us that Information Quality was poor in the first phase of ERP implementation. As far as the Use of the IT project is concerned, Bombardier Aerospace needs to look at the degree and manner in which staff and users utilize the capabilities of the system. For instance, the amount of use, frequency of use, appropriateness of use or the purpose of the use. In the phase two, most users of the new system reacted positively to it but the project at the Mirabel plant was quite different. Sourcing agents could not approve a purchase order for a part if its contract did not contain a price or if the current price was different from that stated in the contract. This was a flaw in the system as far as its use was concerned. Another way to assess the IT project’s success or failure is by measuring the User Satisfaction. Not until after about one year after Go live, user satisfaction at the Mirabel plant was not good enough. Users from various functions complained about significant delays in getting answers to their queries. At the Saint-Laurent plant on the hand, most users felt that the new system made their job easier. The ERP implementation had different impacts on individuals. Employees in finance at the Mirabel plant were frustrated by the system. They had to make manual corrections to the general ledger if materials were issued incorrectly. At the Mirabel plant, the majority of users thought that the new system had impacted them positively. They thought that their inputs were taken into consideration and they virtually used the system in all instances. In terms of organizational impact, we are able to tell from the case that the project was a successful one. One of the primary goals of implementing this system was improve visibility and reduce the value of inventory held by Bombardier Aerospace. The BMIS contributed to reducing inventories by $1.2 billion in just less than a year after Go Live. Also Procurement became more efficient and integrated due to the implementation.

Prose and poetry Essay Example for Free

Prose and poetry Essay Creative writing carries with it a myriad of challenges that are more than often conflicting or ironically similar. Let me start off by setting aside specific characteristics of languages. For instance, general talk typically employs ordinary language. Hence, verbs do what they are developed to do, and this also applies to nouns. Therefore, by examining diverse characteristics of language, it is crucial to assert that, such aspects as rhymes are characteristically poetic attribute of language and rarely is it employed in everyday language; when we do, we cackle because it assumes unnatural tone. And, yet, when employed decisively, or when brought to the forefront of an incident of lingo, rhyme acquires the dimensions of exquisiteness. In this regard, we have definitely treaded from mere lingo into sphere of literature. All in all, poetry and prose have common characteristics noticeably. This examination concludes that, there subsists a realm of equally poetic prose and prose poetry, meaning there subsists no broader variation involving the two. However, a poet cannot do without a well developed organization of language this is due to the fact that, poem thrives on the concepts of stanzas and rhymes among others. On the other hand, sentences lean towards prose, while metaphors are applicable to both poetry and prose (Bortolussi, et al, 2003). Prose writing generally tags along the standard regulations in syntax, punctuation, sentence structure and capitalization. Poetry time and again do not, this is commonly attributed to expressive grounds, and each word, interlude, is cautiously selected to say the most by using the minimal words. Therefore, for an individual to answer this question without being a poet, the remedy is to shun the use of stanzas, lines as well as meter. This is due to the fact that, prose is more of fiction or non fiction writing. Prose is the lingo of everyday communication, or the symbols medium that apes it. Sister Carrie (1900) is a classic novel authored by the reknowned American Theodore Dreiser. The novel revolves around the dramatic live of a young country girl who had moved to the big city in order to realize her own American dream. Examining this narration in the manner that Shakespeare treats his work, it would be pivotal to assert that, perhaps he could have developed a tragic sequel or another romantic episode. Consider the fact that, Shakespeare is commonly viewed as a feminist; therefore, there is a possibility that, he could have developed a satirical drama that resonate with the broader context of ordinary American folks. And this points to the fact that, he could have attempted to inject life to the characters as is exposed by his previous works. Equally, looking the manner by which Theodore Dreiser presented his case, it would be paramount to assert that, he could have changed the entire scope presented in The Tempest to fit his short stories fascinations. It is notable that, as an author he strongly employed prose to present his works which strongly departed from the realms of highly plotted fiction work. Therefore, if he was the one who had authored The Tempest, there is a possibility that, he could have presented a well articulated but a long novel. This has been established by the fact that, most of his works are crowded by bulk or long novels rather than short narratives. In essence, he could have revolved within an axis of creating a novel that catered for his audience who perhaps includes the middle class citizens. Moreover, Dreisers works extensively influenced the pragmatic writings by such authors as Stephen Crane, Jack London, as well as Ernest Hemingway. The Idiot† is basically on the thought that, Myshkin is not naturally bright, this is due to the fact that, as the author point, the lad was not educated, and typically criss-crossed the world with a mindset of simplistic virtuousness. When verbalizing his views, he struggles to clear himself with Charlie Brown-like stuttering and insipidity. It is on this ground that, the inhabitants reputed that he was an idiot, but actually, he was a fine, sincere, considerate, and gracious being. The novel appears to posit that a pious man, navigating his paths in a people that are apprehensive with covetousness and ruthless avarice, will be judged as foolish idiot for valuing integrity, kindness, and the plain things in life. Possibly, it is due to his ingenuousness that all and sundry, including Dr. Schneider referred to him as an idiot. From the novel, Prince Myshkin appears to subsist as if in an undying status of contemplation, of absolute-calmness. Equally, it looks as if that via Myshkin, Dostoyevsky perceives the spiritual familiarity as an enjoyable unknowingness. Therefore, in regard to chapter eleven, it can be assumed that, though the Prince was treated as an idiot, he loved to keep it simple and sincere. Hence, he opted to be uncomplicated rather than be wicked. In principal, the prince could not have objected or denied to be called an idiot, this can be linked to the fact that, he had spent a quite long time in the sanitarium where he had gone to seek medication. This coupled with his personal principles made him to withstand despite the fact that, he was innocent and candid in his ways. In as far as he was concerned, the remark fits considerably. Conceivably, this is why Dostoevsky prefers to use it now and then. Examining the kind of people who were surrounding the Prince, it is instrumental to realize that, the nature of their characteristics conflicted with what the Prince believed. Therefore, the features of virtue which he cherished and treasured were viewed and interpreted as a sign of weakness. Hence, the usage and application of the word idiot acquired another shape and meaning. A name or a title carries a wealth of honor and prestige. Therefore, a name can be said to be a sign of honor or as well prestige. To answer the question posed, it would be pragmatic to posit that, there are deep-rooted mystical powers in the names we give to others or objects. For instance, on Christian perspective, it is widely claimed that, one of the major act after creation that Adam was assigned was to name each and every beast. Hence, one of the most instrumental aspect of a parental power or authority is to decide and determining the nature of the name to be given to his or her child. Thus a name or a title may depict personality or ones social status as well as ones position in any given community. Also a name carries with it cultural and ethnic identity. Exploring the aspects of the novel The Idiot Fyodor Dostoyevsky, one cannot fail to realize the effect of a name on an individual. It is on that principle that, when the prince is addressed or viewed as an idiot because of his views and moral uprightness, the larger society perceived him to be so. Thus a name holds particular attributes that are allied to the bearer of that given name or title. From the ancient time, to the contemporary world today, names or titles are held in high. I consider that a name can assist to mould you into what you become but not establish who you will be. In conclusion, names as well as titles are given to reflect a sort of identity. There are those who take certain names or title due to ethnic identity, while others are propelled to do due to religious obligations. However, going back to the query â€Å"what is in a name or a title? Perhaps the answer may look ridiculous, but the general answer to this question is typically that nothing is in a name, and the factual person is within. Nevertheless, at some point in a time when individuals were graded in a class, it would be quite clear to assert that literature had a system of bringing or creating a new connotation to that subject (Bortolussi, et al, 2003). Reference Bortolussi, M; Dixon, P. (2003). Literary Response. N. Y: Routledge.

Axenfeld Reigers Syndrome Case Study

Axenfeld Reigers Syndrome Case Study

Importance of Sleep in Shakespeares Macbeth Essay -- GCSE English Lit

Macbeth: The Importance of Sleep Macbeth Sleep is a time when our minds are at rest and the subconscious comes out to play. Sleep is oftentimes considered the place where we are able to see into our future and perhaps figure out how to solve our problems. Sleep is also what heals and cures our minds and bodies. Without sleep we slowly begin to disintegrate. Mind and body no longer cooperate without the healing force sleep brings with it. Shakespeare uses sleep both as a reward and as a consequence in his plays. If a character is innocent and pure, he is allowed restful, fulfilling sleep. If the character lacks these traits of goodness, he is condemned to a lifetime of insomnia and other problems. In Shakespeare’s tragedy, Macbeth, the reader can see this idea manifest itself in many different ways. From the beginning, when Macbeth hears the voice to the end of the play when Lady Macbeth sleepwalks, the reader sees many examples of this use of sleep. One first encounters the idea of sleep in Macbeth when the central character, Macbeth, murders the sleeping king. After the murder, Macbeth believes he hears a voice cry out, "Sleep no more†¦ Glamis hath murder'd sleep, and therefore Cawdor shall sleep no more, Macbeth shall sleep no more"(II.ii.58-60)! At this point the reader does not really think much of this warning, assuming it to merely be Macbeth's guilty conscience rather than anything important. But as the signs of the voice's prophecy begin to surface like the symptoms of a disease, Macbeth slowly becomes irrational and ruthless. This is partially due to the, "terr... ...ally 'good' people were changed drastically after sleep was withheld from them. King Duncan and his sons, Malcolm and Donalbain, were considered innocent in this play and therefore they were allowed to sleep. Their sleep was a restful, healing sleep that gave them clear judgment and, in the case of the sons, the will to avenge the wrongful death of their beloved father. For their 'good behaviour' they were able to sleep unhindered. Innocence and purity in a Shakespearean play have rewards attached to them. If a character is good, he is allowed a deep, peaceful, refreshing sleep. If he is evil, he is barred from sleep as a reminder of and a punishment for his wrongdoing. This, in turn, leads to a decline in his mental, emotional and physical well being as is evidenced in Macbeth by the plight of both Macbeth and Lady Macbeth.

Literary Review: Hedda Gabler Essays -- essays research papers

Title: Hedda Gabler Author: Henrik Ibsen Setting: Un-named city in Norway (probably Christiania - the Norwegian capital then) Time Period: 1890 Major Characters Hedda Gabler - (married name: Hedda Tesman) Daughter of an aristocratic general who spoiled her. She’s used to a life of luxury in which she gets anything she wants. She is bored with her life because there’s nothing new for her to see or experience. She marries George Tesman so that she won’t be an oddball in society. She’s nearly thirty and realizes that she’s not getting any younger or desirable. He’s the only one of her suitors who grovels for her hand in marriage, so she chooses him. She immediately sees that she will be able to manipulate him into giving her anything she wants. She puts up with the fact that he’s only interested in past civilizations and he doesn’t satisfy any of her needs. She wants the power to shape the lives of others, and her obvious ennui wrecks not only her life, but the lives of all who come in contact with her as well. George Tesman - very kind and intelligent man. He was raised by his aunts, Juliana and Rina. He remains devoted to them, even though Rina is an invalid. He does everything in his power to give Hedda the life she’s used to. He annoys not only characters in the story, but readers as well. After almost all his sentences he asks the question â€Å"Eh?† (or â€Å"What?† depending on the translation). He is a gentleman and serves Hedda as if he were her slave and not her husband. He even accepts financial support from his aunt Juliana so that he can provide the kind of life Hedda is used to, and to pay for the house he though she really wanted. He even depends on becoming the professor of history so that she’ll be proud of him and they’ll have more financial security. He doesn’t realize Hedda is manipulative, despises him, and doesn’t even want to have their child. He believes her lies that she burnt the manuscript for him as an act of love. Judge Brack - likes to gossip and be know everything going on in people’s private affairs. He has connections around the city and uses that to provide information to Tesman about his candidacy for professorship in history. He informs them of the competition from Eilert Lovborg for the professorship, and also of his death. Brack shares an intimate relationship with Hedda, and she confides in him about her boredom she has with he... ...straight ahead of her and comments, â€Å"So that pretty little fool has had her fingers in a man’s destiny.† Lovborg asks Hedda, â€Å"Was there no love in your friendship for me either? Not a spark--not a tinge of love in it?† In this he expresses that he truly felt love for her, and that is what gave her power over him. Hedda asks herself, â€Å"Oh, why does everything I touch become mean and ludicrous? It’s like a curse!† This comment emphasizes the fact that her ennui is affecting all of those around her. It has caused her to become nihilistic and wreak havoc on the lives of others for her own amusement. Hedda comments, â€Å"I think I have a natural talent for boring myself to death.† She realizes that much of her boredom is self-inflicted, just like when she told Judge Brack that â€Å"as you make your bed so you must lie†¦Ã¢â‚¬  Lovborg tells Hedda, â€Å"It wasn’t secret knowledge you wanted. You wanted life.† They were discussing her curiosity in the past about his sinful life. She replies, â€Å"I want to have the power to shape a human being’s destiny.† Hedda says, â€Å"Yes, there’s something in [the house] of the odor of death†¦Oh, my dear Judge--you can’t imagine how horribly I’m going to bore myself here.†

Essay --

While reading The Best American Comics: 2013 I came across Terry Moore’s written and illustrated â€Å"Rachel Rising† which is an invigorating horror comic excerpt where a beautiful woman named Rachel Beck awakes from a shallow grave crawling her way free, mostly dead with no clue how she ended up there or who strangled her to death. The excerpt is a short representation of the full comic series and a must say this is an exhilarating piece of artwork that leaves you off on a cliff hanger, which had me hungry for more. Similarly to the excerpt, every issue basically ends on a cliff hanger. The story is meant to be long-term, slow-build storytelling, like comic and TV show â€Å"The Walking Dead.† Let me start off by saying there are 3 complete volumes with 6 issues in each of them which include; The Shadow of Death, Fear No Malus, Cemetery Songs and it doesn’t just stop with just those volumes there are more issues still coming out to this day and I thi nk I will continue reading them. With that said, the excerpt from The Best American Comics used a small part from the beginning of issue one where Rachel arises from her shallow 6 inch grave but the excerpt continues from the start of the second issue where she meets her Aunt Johnny to convince that she is in deep trouble and someone tried to kill her. There is so much story packed in these pages of â€Å"Rachel Raising† that the excerpt did the comic series no justice, there were some details left unsaid and somewhat confusing. The structure and nature of the story dictate that you find yourself a bit confused, the fact that you fight through the confusion to savor the answers is what makes the series a success. Especially with the excerpt being so short, there was not enough information ... ...ned gruesomely, she awakes Rachel from her grave, provokes the little kid Zoe to cause death and mayhem in the town of Mason, but Lilith main objective is REVENGE. It seems that all the main characters are women and most of them die and come back from the dead. Little did you know, Rachel was one of the 4 witches from those trials that got the worst of it. Rachel friend Jet died too and came back to life the same way Rachel did. The little girl Zoe is actually holding a demon in her body named Malus the root word which means â€Å"Evil.† Malus promised Lilith to obliterate the town of Mason 300 years ago. They are all connect together and sooner or later in the series their complex history finally catches up with them all. â€Å"Rachel Rising† exhilarating horror-comic series that I will continue to read until the very end, I just can’t wait to get my hands on the next one.

Crossing the West and Unite Essay

Is Pan- Africanism merely an ideology of beliefs that belongs to a past?   Historically it can be traced that Africans in their country of origin have a great civilization but why in the world would this great people need to walk a crusade like one of its forerunner’s Du Bois when he said that: â€Å"The Last Battle of the West† in liberation of the Africans.   This was reechoed to the world when racial ideologies become severe in the West, in Latin America, and under the British Colony.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the paper written by Araia it was mentioned in detail how Pan-africanism followed throughout history how the Africans were discriminated from repatriation towards the movement of the Diaspora.   Some of them are also the black slaves who are treated well and given freedom by some of their masters.   This loyalty taught the Diaspora to adapt the ways their masters taught them. The Africans and Diaspora experienced the same discrimination and both have adjusted to their present environs.     It was also proven that one color is not a proof of unity since man seeks to have different clichà ©s or the need to belong to a certain group.   In some cases, adoption to a certain laws and culture makes a person get antagonized by two identities especially if the one being introduced is exactly opposed to his or her tradition.   And with that, instead of unification a person has the guilt of having adulterated ones culture or we may say to experience a culture shock.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   That shock divides, and Pan-African organizations have travelled a long way to reunite its brood. An issue that goes with identity crises is repatriation which has bad and good consequences like founding its way for a new black republic in the western hemisphere.   That beginnings fostered confidence to the Diaspora and to the Africans in the continent.   These are somehow, providential that the Africans scatter the world like someone says that from evil there is an abundance of good.   In this scenario, we can conclude that those early Africans who crossed the continent have struggled, though some may loose their birth right marks, many have hold on to his true identity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In one of the conferences, African’s echoed the need to be respected like all other humans as Malcolm X stated that â€Å"†¦, so that Africa too becomes respected as other huge continents are respected, then, wherever people of African origin, African heritage or African blood go, they will be respected – but only when and because they have something much larger that looks like them behind them (GAraia).†Ã‚   His words explained the impact of Pan-Africanism ideology towards the African experience and the Black Diaspora. To him, the proof of a good race is the good examples that will be left behind by that color and creed.   Malcolm X words mean to say, the need for the Africans to show to the world that the race came from a good and descent stock while explaining that respect begets respect.   But first and foremost respect for oneself should come first.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The elevation of the human nature is based on its dignity, and for this reason it is necessary to look back to where this race belongs.   It is important to see how the older ones have struggled and how did they fought squarely the battle of searching for one’s identity.   Thus when it is found, is it an experience of neither dismay nor courage.   The integral part of this soul searching is whether it is accepted or not but the most important thing is to gain confidence and repair whatever damage is done.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The reformist Du Boisian pan-Africanism had more influence and ideological impact on Africans in the Continent during the early part of reunification but on the later part the transatlantic Pan-Africanism focused on nationalist ideologies thru Nkrumah.     Ã‚  Ã‚  Ã‚   However, the vision of Garvey became relevant until today because it has promoted unity and well-being among Africans, re-examination of public policy against racism and other forms of discrimination which has resulted to security and equality, and provision of sovereignty and respect towards individual culture.   Identity crisis was changed into acceptance in spite that points of view can not always be the same.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Brazzaville and Casablanca could have been fueled by the so called identity crisis too which could have gotten down to the marrow of the new generations of the Africans in the middle of the 19th Century. The former against the bearing of a socialist mentality and the other gets intimidated of begging or having dependence on the Western aid.   Those are two opposing ideological differences that have affected the political and economic perspectives of that time.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, in the course of time different Africans groups learned to focus on their similarities to bridge the gap that has existed due to various groupings.   This meeting of the minds ended in the formation of the African Unity which led by Nkrumah created the UNIA under the influence of the philosophy of Marcus Garvey to the Negritude of Cesaire and Senghor.   This movement led to the search of the African identity till it is known today as African Union (AU) which was previously called Organization of African Unity (OAU).   Today, we may say that the Pan-Africanism movement has matured and was able to handle whatever difficulties they would get entangled within their individual principles and personal circumstances.   Through viable global communications brought by new technology, a connection was built between Africa and its Diasporas which forge Pan-African unity transcending all unproductive dichotomies. Today’s relevance of the Pan-African   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Pan-Africanism will remain the instrument of fostering unity and empowerment as long as there is marginalized Africans and Diaspora that has been continually growing in numbers.   It will be the voice to call and unite, and to remind wherever this colored men are, telling each one is his brother’s keeper.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With the growing world spearheading towards globalization, there is a great need for Pan-Africanism to be a state led project in the emancipation of its great role in the 21st Century. There will be new challenges facing the Africa and the Diaspora despite of its historical achievements of decolonization and civil rights.   The ideology of collective empowerment can provide a great leap for Pan-African states and societies who are merely pawns in the world arena.   According to Nkrumah there is a need to pull all resources like the socio-cultural, eco-political aspects and demographic capitals to attain the Pan-African vision of the socio-economic development of all its civil societies namely the Africans and the Diasporas.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is very striking to know that African migrants (Diaspora) today are very much educated as compared to people of its country’s origin.   Making the brain drain problem severe in Africa but these international migrants who are skilled are assets for the developing countries in terms of remittances and brain mobility.   Those who migrated towards the north are very much educated however they only comprise of the minority.   Majority migrated to other African countries.   In other words, the Diaspora represents a growing mighty force for the development of Pan-Africanism today.   The African Diasporas because of their dual identities acquired from their host countries became more flexible and at the same time equipped with enormous social capital that could defend the future of Africa.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, the government only views the Diasporas as an economic resource or by way a dollar remittance arm.   They do not only exceed foreign investments cash capital but with their civic and cultural awareness could access global markets, create a more vigorous democracy that could strengthen a society that encourages growth of new philanthropic cultures.   Diasporas are regarded as people with multiple identities but with commitments firmly rooted to their country of origin.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The new generation of the African Diasporas will surely bridged the gap of the Atlantic and Africa and the African American created by prejudices and the racist media.   One can perceived today the growing awareness in the Pan-American consciousness for instance the assertiveness of the blacks in Brazil, the affirmation of Afrocentric culture in the US, and Afropolitan identities of the diasporas in European Countries.   They are collective struggles that show the world that these African migrants are reconstructing their identities by renegotiating their place in wherever host societies they belong which is in congruent that they will attain full democratic citizenship and status, a dream that has been long awaited by their peers and fore parents.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the long run, this presence of the Diaspora will be felt by the whole world and in order to facilitate their presence, African policy makers and Pan-Africanism should take the Diaspora options seriously.   This requires networks that facilitate brain mobility, formation of diverse knowledge, and the defense to Africa which have been defamed in Euro-America.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   AU with its 20 councils, promoted social and cultural contexts towards its civic organizations in order to unify and integrate Africa, an enduring dream for Pan-Africanism derived from the rising of the Diaspora’s homogenization from one’s host country.   The AU is more robust organization, and is more people friendly.   The OAU was preoccupied with politics, sovereignty and elite’s camaraderie. However, both are achievers in the vision of Pan-Africanism.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In its present trend, AU launched the â€Å"African Union-African Diaspora Summit at all levels of the State and Governments, with a theme â€Å"Towards the realization of a united and integrated Africa and its Diaspora† in short, after crossing the West – the African will be united.   This unity hopefully will lead to a full cooperation and better understanding of every member of the Pan-African nations including the cooperation of the Diaspora host countries worldwide.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The self acceptance of the Diaspora rejuvenated Pan-Africanism with its contemporary dictum of being able to combine the old and new.   Their demands are no longer driven by political independence but learning the complex ties that separate and unites them to their origin.   With this knowledge, unity will not be an elusive dream to the Pan-Africanism but a way of life transcending global marginalism that has been caused by inequality of power and privileges.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The passing of time may have healed the wounds in the past; the present generations are no longer alienated to the prejudices, but men and women who are proud of their colors and traditional beliefs.   These Africans are more capable of confronting the problems of today than merely following the course of history.   These are men who see the world, fair and square but able to form kinship and friendship even with those who had inflicted wounds on them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Pan-Africanism is not just an ideology it’s praxis, a chain that links all Africans of the world.   It has guided the race through out history and will always be a gleaming light for those who find that multiple identities seem quite confusing.   It will be a bosom for all Africans to convene, and to learn that adopting other technologies and means is not to be come inferior but teaching this race the value of genuine patriotism.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The so called ideology came from a long journey, it infiltrated the West and the Atlantic continent, and it has surrounded the world as bent on becoming a one and united dynamic race.   They will be people who will not be saddened by their past mistakes but more of a people who have stand and struggled to gain respect.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   These are people with human culture that is unique and these beliefs are needed to be upheld and preserved. The Pan-African vision will guide these beliefs through time which must be guided by wisdom.   Loving ones country does not hate the other; nationalism is not wrong as long as we do not hate or inflict wrong another nation.   Better still, we must love our own country but also loving the rest of the world and that’s what you call patriotism.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   For those who are lucky to cross the West, and the other Diaspora, and those who belong to each others continent – it is time to unite.   After all, man belongs to one single stock – the human being with a body and soul.   Diasporas from all parts of the globe or Africans alike wherever continent they belong, they are just one brother and sister who belongs to one and the same human race.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To all Africans and Diaspora the ideology of Pan-Africanism will always be behind, until the time that this race received the respect its forerunners has long waited for.  Ã‚   It will always be the shadow that will unite every Africans and the Diaspora who has been nurtured and taught by its adoptive nation.   In turn, both will be teaching the other their ways combining new and old and giving good examples that the rest of the world will learn to admire and accept. Works Cited Ghelawdewos Araia. â€Å"The Historical and Ideological Foundations of Pan-Africanism.†Ã‚   2006.

The Various Government Roles In Health Care

In this new report MGI finds that the United States spends approximately $480 billion ($1,600 per capita) more on health care than other OECD countries and that additional spending is not explained by a higher disease burden; the research shows that the US population is not significantly sicker than the other countries studied. (www. mckinsey. com) Robert Frank, a Cornell economist, has proposed new ways of overcome the opposition to some kind of government- (and therefore taxpayers-), funded solution to the problem.He has put his finger on the two main obstacles to major change in the current system, insurance company opposition and higher taxes. He suggests that insurance companies, who have acted in good faith to respond to incentives provided by the market, could be subsidized for their losses while their managements shift their health insurance strategies, perhaps to provide only supplemental private coverage. A portion of the $280 billion in annual savings suggested above could be used for this purpose. (www. hbswk. hbs. edu/item/5645)Booz Allen Hamilton recently sponsored a panel discussion on â€Å"The Federal Government's Role in Medical Innovation. † The panel focused on federal programs, regulations and policies that can reduce barriers and foster innovation in healthcare delivery and medical product development in the United States. Participating on the panel and in the audience discussion were leading experts from payer, provider, and life science companies in the biotechnology and pharmaceutical sectors, as well as key policy makers and staff from government agencies.While participants acknowledged the challenges, they agree that government should play a continuing role—and, in some instances, a strengthened role—in promoting innovation in several key areas. (www. boozallen. com) Providing targeted funding to support development of product and service innovation at junctures where private funding is inadequate. Also with the f acilitating collaboration by setting standards for information exchange and leading selected cross- sector initiatives.And with the developments of regulations and policies that incentivize innovation and promote the dissemination and widespread use of models, technology, and products that demonstrate measurable gains in healthcare quality, efficiency and outcomes. (www. hbswk. hbs. edu/item/5645) The real bottom line is that the government is trying to cut billions of dollars from the federal government’s spending bill and healthcare is one of the leading costs for the government funding.The insurance companies, who have respond to incentives provided by the market, subsidize for their losses while their managements shift their health insurance strategies, perhaps to provide only supplemental private coverage. without the out front cost labeled as new taxes for the American citizens so it is being curved by the new healthcare plan that all Americans families must buy into to receive healthcare that is labeled as affordable, but to many Americans at is add cost that we just cannot afford with today economy. This would be a saving of $280 billion in annual that could be used for other purposes. The Various Government Roles in Health Care In this new report MGI finds that the United States spends approximately $480 billion ($1,600 per capita) more on health care than other OECD countries and that additional spending is not explained by a higher disease burden; the research shows that the US population is not significantly sicker than the other countries studied.Robert Frank, a Cornell economist, has proposed new ways of overcome the opposition to some kind of government- (and therefore taxpayers-), funded solution to the problem. He has put his finger on the two main obstacles to major change in the current system, insurance company opposition and higher taxes.He suggests that insurance companies, who have acted in good faith to respond to incentives provided by the market, could be subsidized for their losses while their managements shift their health insurance strategies, perhaps to provide only supplemental private coverage. A portion of the $280 billion in annual savings suggested above could be used for this purp ose.Booz Allen Hamilton recently sponsored a panel discussion on â€Å"The Federal Government's Role in Medical Innovation.† The panel focused on federal programs, regulations and policies that can reduce barriers and foster innovation in healthcare delivery and medical product development in the United States.Participating on the panel and in the audience discussion were leading experts from payer, provider, and life science companies in the biotechnology and pharmaceutical sectors, as well as key policy makers and staff from government agencies. While participants acknowledged the challenges, they agree that government should play a continuing role—and, in some instances, a strengthened role—in promoting innovation in several key areas.Providing targeted funding to support development of product and service innovation at junctures where private funding is inadequate. Also with the facilitating collaboration by setting standards for information exchange and lea ding selected cross- sector initiatives. And with the developments of  regulations and policies that incentivize innovation and promote the dissemination and widespread use of models, technology, and products that demonstrate measurable gains in healthcare quality, efficiency and outcomes.The real bottom line is that the government is trying to cut billions of dollars from the federal government’s spending bill and healthcare is one of the leading costs for the government funding. The insurance companies, who have respond to incentives provided by the market, subsidize for their losses while their managements shift their health insurance strategies, perhaps to provide only supplemental private coverage.Without the out front cost labeled as new taxes for the American citizens so it is being curved by the new healthcare plan that all Americans families must buy into to receive healthcare that is labeled as affordable, but to many Americans at is add cost that we just cannot a fford with today economy. This would be a saving of $280 billion in annual that could be used for other purposes.

ACCOUNTING SYSTEM INSIGHTS

AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4.Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2.Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7.Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related accounting transactions known as transaction cycles. Also read  Modules 9 & 10The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A dat abase report is a computer-based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4.Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty).Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, tran sactions, employees, customers, vendors, and more in databases.Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen.The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databa ses consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to build an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports – Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6.Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. Wha t is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query.Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B.PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9.DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages.First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the b aseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs.Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes.What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference b etween the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture – when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6.Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project.What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is consistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise.Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization s tructure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A.Classification by the control objectives specified in the COSO internal control framework: i. Operation controls – controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulati ons B.Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a b lueprint for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order for a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel.This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806.Protection for employees of publicly traded comp anies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control over financial reporting that is less severe tha n a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly.Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F.Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information.Internal control principles related to this component inclu de information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J.Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure à ¢â‚¬â€œ refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D.People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions.Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training . Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I.Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 – CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awareness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective wayWhy is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches t he database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms.Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with a ll applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the enterprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A signif icant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.