Monday, May 25, 2020

Managerial Applications of Information Technology

Information Technology Management: Unification of the actual and future information systems used by Incodepf and the new global innovations in technology Karen Lorena Ospina Hidalgo Managerial Applications of Information Technology DeVry University, Keller Graduate School of Management April 13, 2014 Subject of Course Project: Information Technology Management: Unification of the actual and future information systems used by Incodepf and the new global innovations in technology. Table of Contents 1. Abstract 2. Brief Company background 3. Discussion of business problem(s) 4. High level solution 5. Benefits of solving the problem 6. Business/technical approach 7. Business process changes 8. Technology or business†¦show more content†¦From this, a deficiency in the technological infrastructure is generated since most internal processes are carried out manually, using more personal, natural resources, increased spending on time, and with high probability of losing customers the constant telephone use. In this case, when a customer calls is normal to find the line busy and the company is losing potential customers. The idea is to include more technology in the organization to benefit clients and staff, in order to be more efficient and productive to meet and satisfy internal and external customers. High level solution In order to increase the operational efficiency, inside Incodepf it is useful understand what is it. Operational excellence means determine how technology helps and improves the efficiency of the operations to achieve productivity, capability, and effectiveness in the firm. The information systems help to achieve the operational excellence through make the operations faster, simple, and organized. Also, to improve the communications inside and between the company and customers. The information systems help the company in achieve and improve productivity and effectiveness through the efficiency of the operations (Laudon, 2012). Giving operational efficiency through the technological information (IT) will bring effectiveness and efficiency in processes such as taking orders through technological and electronic mobile devices such as iPad with software that allow thisShow MoreRelatedManagerial Applications of Information Technology5651 Words   |  23 PagesIS535 Managerial Application Of Information Technology Assignment 4 Articles This article describes the technology that enables clients of IBMs federated database engine to access and integrate the data and specialized computational capabilities of a wide range of relational and non-relational data sources. By enabling the database access for their clients, they are creating value to their Read MoreEssay about Managerial Applications of Information Technology2642 Words   |  11 PagesAnne Lehman Managerial Applications of Information Technology – IS535 Beacom DeVry University, Keller Graduate School of Management February 17, 2013 Table of Contents 1. Abstract†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 2. Brief Company background†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...3 3. Discussion of business problem†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3, 4 4. High level solution†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..5 5. Benefits of solving the problem†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..5, 6 6. Business/technical approach†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6, 7 7. Interim’s Systems†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Read MoreMIS 535 Entire Course Managerial Application of Information Technology3099 Words   |  13 Pagesï » ¿CLCIK TO DOWNLOAD MIS 535 Entire Course Managerial Application of Information Technology MIS 535 Quiz Week 4 1. (TCO A) Cloud computing   2. (TCO B) Internet technology   3. (TCO C) Which common database challenge is illustrated by the text s discussion of receiving multiple pieces of 4. (TCO A) List and describe the four information systems serving each of the major functional areas of 5. (TCO B) How have mobile devices and social media changed the†¦?   6. (TCO C) The small publishingRead MoreAnalysis Of Waffle House Operations Express1419 Words   |  6 PagesTechnology is evolving more and more every day, making it nearly impossible to be employed without at least some knowledge of technology such as cell phones, computers, and the internet. As a result of the consistent increase in technology, human resource management (HRM) is evolving into a technology based function in many organizations. Several HRM services have been made available through the use of technology, changing the face of HR from a person to a portal. The practice of human resourceRead MoreTechnology Tools And Their Effects On Managerial Accounting999 Words   |  4 PagesManagerial Accounting Omid Ashrafi December 12, 2014 City University of Seattle Abstract This paper emphasize on technology tools and their effects on managerial accounting. It is clarifying Systems, Applications Products in Data Processing (SAP) which is using by many companies in these days to manage supply chain procedures and managerial accounting. Lately, it will talk about SAP features, SAP and the value of financial staff, technology effects, and trends. Managerial Accounting andRead MoreAssessment of Risk Management and Control Effectiveness at Cincom Systems1581 Words   |  6 PagesAssessment of Risk Management and Control Effectiveness at Cincom Systems Introduction Based on the Information Asset Inventory and Analysis completed for Cincom Systems the next phase of improving their enterprise security management strategy is to concentrate on assessments of risk management and control effectiveness. This specific study evaluates the effectiveness of the security technologies and methodologies in place at Cincom, also determining uncertainty and calculating the risk of the mostRead MoreManagement and Functional Areas1731 Words   |  7 Pagesdecisions to be made in the area of strategic planning, managerial control and operational control? What information would you require to make such decisions? Ans. A management information system (MIS) is an organized combination of people, hardware, communication networks and data sources that collects, transforms and distributes information in an organization. An MIS helps decision making by providing timely, relevant and accurate information to managers. The physical components of an MIS includeRead MoreEssay about Pursuing a PhD in Information Technology Management835 Words   |  4 Pages Statement of Purpose Program  Ã‚  Ã‚  Ã‚  Ã‚  :  Ã‚  Ã‚  Ã‚  Ã‚  PhD in Information Technology Management   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Innovation, Positive Thinking, Persistence and Integrity† are the pillars on which I have built the foundations of my life. My ultimate goal is to pursue an academic career devoted to research and help shape the outlook of the world. Pursuing a PhD in Information Technology Management at (an Ivy League) University is a logical step in that direction.   Ã‚  Ã‚  Ã‚  Ã‚  A passion for knowledge was instilled in meRead MoreDiscussion About The Supply Chain Integration1514 Words   |  7 Pagesorganizations (LEE, 2000). It does not only facilitate the coordination of the business processes in the supply chain, but promote the mutual communications with one another. At the same time, is can still help share the exchange the respective data and information from different organizations in the supply chain. In addition, the beer game is the famous class game in the supply chain management, and it will help understand the concept of the supply chain deeper. In this paper, the relevant discussion aboutRead MoreWhat Are The Characteristics Of Operational, Managerial, And Executive Levels Of An Organization1531 Words   |  7 Pages 2-1. Compare and contrast the characteristics of the operational, managerial, and executive levels of an organization. At the operational level of a firm day to day business processes and interactions occur with customers. This level is designed to automate repetitive activities of businesses customers interface. Managers at the operation level make day-to-day decisions that are highly structured and recurring. Using information systems at this level can offer quick returns on an IS investment,

Monday, May 18, 2020

The Spanish American War Essay - 894 Words

The Spanish American War, also known as â€Å"The Splendid Little War,† was a short-lived conflict between the United States and Spain in 1898. This war was a pretext for the Philippines War. During this time period Spain had control over several territories within the Caribbean because they were still a colonial power. Although Spain had control of the territories of Cuba and the Philippines, the inhabitants began to grow more and more rebellious as time passed. With the tension building between Spain and its territories, the United States was in a position to become their ally and help them fight to win their independence and gain territory within the Caribbean and Pacific at the same time. United States involvement is said to have risen†¦show more content†¦Wetzel (2012) contends that by 1898 some observers thought that 400,000 Cubans had died in these camps. (p. 408) Because of the reconcentrado policy in Cuba, U.S. public opinion of war was aroused and war s entiment rose. Regardless of the armistice McKinley proposed to Spain in Cuba and although McKinley was informed that the queen of Spain ordered hostilities be suspended, he asked Congress for authority to intervene in Cuba. Soon after, Congress passed resolves to demand that Spain withdrawal from Cuba. The U.S. also set terms that they will not withdraw from this island until independence was assured in Cuba, also known as the Teller Amendment. Congress declared war on Spain by authorizing the enlistment of volunteer troops and the U.S. instituting a blockade of Spanish ports. (Key Events in the Spanish-American War, 2013, p. 1) As previously mentioned, once the war began, the warfare was very short-lived and one-sided. When George Dewey’s squadron defeated a Spanish fleet in four hours in the harbor of Manila, Philippine Islands, this marked one of the first incidents in this war. From this thorough victory, Dewey became a renowned hero within the United States. It was evident that t he Spanish forces during this engagement were very weak, but during heavy fighting at San Juan Hill Theodore Roosevelt’s Rough Riders gained a reputation. (Key Events in the Spanish-American War, 2013, p. 2) The efficacious land and sea assault of Cuba resulted in SpanishShow MoreRelatedSpanish American War1254 Words   |  5 PagesSpanish American War Essay Clara Barton: Her Opinion on the Spanish American War Clara Barton October 1st, 1901 Glen Elcho, Maryland Dear Teddy Roosevelt, I would like to congratulate and acknowledge you for you becoming President of the United States of America. You proved your worthiness and dedication when you made life-risking decisions on the battlefield for the Spanish American War. You volunteered as part of the cavalry and broughtRead MoreThe Spanish American War in 18981256 Words   |  5 Pages The quote A Splendid little war by Secretary of State John Hay summarizes the Spanish American War in 1898. While this war could be seen as an act of aggression by the 20th century standards this war was beneficial to the United States of America while being deviating to the Kingdom of Spain for many reasons. There were many causes for the Spanish American War. The first long term cause was the Wilson Gordon Tariff. This tariff ultimately decreased tariff rates for may Europeans nations excludingRead MoreThe Spanish American War of 1898 Essay1316 Words   |  6 PagesThe Spanish American War of 1898 One hundred years ago, in 1898, the United States was fighting the Spanish-American War. The victory over Spain made the United States a colonial power. The Spanish colonies of Cuba, Puerto Rico, Guam, and the Philippines, as well as the formerly independent nation of Hawaii, became American possessions. The excuse for entering the war was the rebellion by the Cubans against Spanish rule and the explosion of an American battleship U.S.S. Maine. The Spanish coloniesRead MoreTaking a Look at the Spanish American War Essay945 Words   |  4 Pages During his presidency William McKinley said, â€Å"War should never be entered upon until every agency of peace has failed.† His message never fully reached the American people because in the late 19th century the people were longing for an opportunity to keep up with other empires and they took the first chance they approached. They saw war with Spain as a quick way to prove supremacy and saw plenty of benefits. The Spanish American war was inevitable for America because the people had a strong driveRead MoreEssay on The Cause And Effect Of The Spanish American War953 Words   |  4 PagesAmerican imperialism in 1898 was not a sudden abandonment of anti-colonial tradition but was a logical extension of commercial expansion, somethi ng the US had been doing throughout its history (SparkNotes: The Spanish American War, 1898-1901,: Effects of the Treaty). President McKinley was not interested in wars of conquest or of territorial aggression. His interest in expansion was to make the United States first in international commerce and as a means to implement its humanitarian and democraticRead MoreSpanish American War : The Spanish War720 Words   |  3 PagesSpanish-American War The Spanish-American War was in 1898. It was an issue between the United States and Spain. The war began in the Cuban struggle for independence from Spain, which began in February 1895. Spain’s harsh measures to stop the rebellion were represented for the U.S. public by many newspapers, and American sympathy for the rebels rose. Spain announced an armistice on April 9 and speeded up its new program. Spain declared war on the United States on April 24, followed by a U.S. declarationRead MoreThe Spanish American War965 Words   |  4 PagesThe Spanish-American War was the event that placed the United States of America on the world stage. It showed the world the United States militaries might and strength and proved that the United States could back up their beloved Monroe Doctrine. It placed America as an Imperialistic Nation, which was one idea looked down upon by so many of its citizens. This war and its effect on the world had its pros and cons, but one thing is unarguably for certain, this event changed the way America has beenRead MoreSpanish-American War2219 Words   |  9 PagesThe Spanish-American War was fought between the United States, and Spain. Sadly it’s not a popular subject in high schools these days, so most students don’t know anything about this war. The Spanish-American War marked a new beginning for the United States, Cuba and Spain. These cou ntries where affected by the war because the Spanish American war would end the Spanish Empire, create a new one, and give a colony its independence. WHAT STARTED THE WAR The Spanish American war was about Cubin IndependenceRead MoreThe American Of The Spanish American War1630 Words   |  7 PagesFrom the time of the Spanish American War to the current conflict in the Middle East, the United States went from relative isolation to increased global involvement because of their urge for humanitarianism, economic self-interest, and the search for Manifest Destiny. The consequences of this increased global involvement on American society were the increase of immigrants, increase in resources and â€Å"Yellow Press† media. The United States were the helping hand to Cuba during when America was movingRead MoreThe American Of The Spanish American War Essay1301 Words   |  6 PagesIn 1898 the Spanish American War or nicknamed â€Å"The Splendid Little War,† began and was short lived lasting roughly four months forever changing our country for the better and the worse. Although the war might have seemed focused on freeing Cuba from Spain and gaining independence for Cuba and the Philippines, it was actually stimulated by nationalism and commercialism. Commercialism was a major factor when declaring war because the United States depended on Cuba and the Philippines for trade and

Friday, May 15, 2020

The Problem Of Internet Addiction - 871 Words

July of 2009 in Fall City, Washington, the first rehab center for Internet Addiction Disorder in the United States opened its doors. Yes, there is actually a rehab for that! One 19-year-old resident who was interviewed from the reSTART Rehab Center, compared the destruction of his internet addiction to alcoholism and drug addiction as he described how he had dropped out of school and had fought to get his life back together. Although Internet Addiction is not an official disorder and has yet to be included in the DSM-V, it is very real for an increasing number of young Americans struggling to regain control in their lives. Addiction to the internet has caused more and more young Americans to quit school, isolate themselves from family, and even lose their jobs. The internet has had a huge impact on the way most Americans today communicate. Although there are benefits, excessive use of the internet and social media has negatively impacted Americans which has led to problems like addiction, poor school and work performance, and less time spent with family. It seems that these days, â€Å"family time† is getting harder and harder to come by. While social media can be a great way to keep in touch with family and friends who we don’t often see, spending too much time on social media, ironically, can also be a distraction from the people closest to us. Even family meals can be interrupted with facebook notifications, messages, and Instagram â€Å"likes†. In one study of 1,000Show MoreRelatedThe Problem Of Internet Addiction1221 Words   |  5 Pagesexample of dependence on a source of technology is the use of the internet. People from all over the world depend on the internet for their everyday needs ranging from grocery shopping to entertainment. Our dependence on this resource increases daily. This dependence has caused side effects not foreshadowed with the internet. Now humanity is faced with reality of internet addiction. Just like any other addiction to drugs, internet addiction can ruin a person and their family. It disconnects people fromRead MoreThe Problems Of Internet Addiction2005 Words   |  9 PagesExamine the problems that occur from internet addiction and suggest possible solutions Addiction to the internet has become a more serious issue in recent years. The worldwide web is substantially more available to individuals now than it was in previous years. The web gives individuals amusement, a vast amount of data, and an escape from ordinary life. However, despite the fact that there are many advantages to the internet, it clearly has its disadvantages. This essay will examine the problems of dependenceRead MoreThe New Problem of Internet Addiction764 Words   |  3 PagesWith reference to relevant literature, identify and discuss a concern which has become a problem for users of the internet. Miniwatts Marketing Group (2009) stated that more than two billion people use the internet. The internet is a world wide web of computer networks, all linked to one another. The internet enables people to communicate almost instantly, research and access data or information, and is most commonly used for email. The popularity of email has almost seen the demise of postalRead MoreInternet Addiction1662 Words   |  7 PagesInternet Addiction Introduction While some media news and reports seem to be truthful in their effort to inform and educate the public regarding internet addiction, it is not surprising to see bad science and misinterpretation presented in others on the same issue. The media coverage of internet addiction is damaging and blowing the issue out of context. The widespread internet concern is reinforced and underpinned by media reporting about internet addiction and young people, characteristicallyRead MoreInternet Addiction1666 Words   |  7 PagesInternet Addiction is a problem more common in society as Internet usage is increasing. The prevalence of Internet use worldwide is increasing. Along with the benefits the Internet brings, problems of excessive Internet use is becoming apparent. As a result, along with drug and alcoholic addictions nowadays, there is one more – Internet addiction, last but not least. The opinions on the methods for the solution vary, because the problem was not studied enough. One of the solutions is to attend supportRead MoreThe Effects Of Internet On The Internet1520 Words   |  7 PagesEver since the Internet was first introduced to the world, its usage has been increasing each year, as advancing technology makes it more accessible to the public. The increased usage of the Internet has created an Internet-dominated society. With the Internet becoming such a used tool, many people have grown dependent on the Internet for their daily lives. This dependency and over-usage of the Internet sometimes leads to negative symptoms, many which are similar to those of addictions. The WorldRead MoreInternet Addiction And Its Negative Impact1002 Words   |  5 PagesThe Buzz about Internet Addiction and its Negative Impact Meta Description: The internet connects millions of people, providing information, entertainment and communication platform. HealthyHow2 is a leading resource for well-researched medical information. Internet Addiction The internet has become an integral component of our life, and this has greatly transformed the way we access information, communicate and do our work. Added to this fact, the internet is widely available in people’s homesRead MoreEssay on Internet addiction1725 Words   |  7 PagesInternet and Video Game Addiction Internet addiction is a worldwide disorder that is oblivious to the technological age we live in. Since its inception in 1991 (Livingstone), the World Wide Web has only improved our quality of life. People don’t perceive online technology as a problem but as a solution to make our lives cheaper and efficient. As a working college student, my whole life is run on the internet. I use Facebook religiously to keep in-touch with my friends, I play Xbox Live to competeRead MoreThe Problem Of The Internet1263 Words   |  6 Pagesmore and If you are a teen, then you are probably a victim of it. You may not even think it, but you could be addicted to the internet. The Internet has made life alot easier by making information more accessible to all and creating connections with different people around the world. Internet is more than likely the biggest piece of technology that we have today. The internet is a worldwide system of computer networks and people use this technology everyday . It’s on computers, on game systems, andRead MoreCauses Of Internet Addiction970 Words   |  4 Pages†¢ Shyness or Social Anxiety People who are very shy and find it difficult to interact with others may develop an Internet addiction because meeting people online seems less intimidating than face-to-face communication. The desire for human connection is extremely powerful, even among people suffering from social anxiety. Visiting forums and chat rooms gives them a way to develop relationships without directly facing their fears and insecurity of being judged. They can carefully control how they are

Wednesday, May 6, 2020

Art Therapy And Graphic Design - 1617 Words

â€Å"We should all be concerned about the future because we will have to spend the rest of our lives there† (Kettering, qtd. in Quote Garden). How do we know what we want to do in our future? Having to decide the rest of life in only four years is a daunting and overwhelming task, but critically looking at possible future options can minimize this seemingly mammoth task. This is what I’m doing. Although I’m not positive about a future career, both art therapy and graphic design are appealing and possible options for me, but which is the better? Art therapy is just what it sounds like, art combined with therapy. When stated like this it sounds easy and simple, however it is a quite complex and intricate occupation; like a professor trying to solve a complex equation, where the professor is the art therapist and he or she is trying to solve the problem the student is having. Specifically, an art therapist’s goal is to increase â€Å"self esteem, physical health and mental well-being† (Art Therapist Education Requirements and Career Information.) and to gain insight about the individual by using the clients artwork as a pathway to the real problem. They do this by utilizing unique methods relating to artistic aspects. For example, a client who attends art therapy might use drawing, coloring, painting, sculpting or other artistic mediums (Art Therapist Education Requirements and Career Information.). Through this therapists hope to help patients gain motivation in lifeShow MoreRelatedI Choose Maus by Art Spi egleman785 Words   |  3 PagesI chose Maus by Art Spiegleman. To be honest, I learned about the book from a television show, Comic Book Men. They were talking about a graphic novel that won the Pulitzer. That peaked my interest, so I decided to research the topic of the book. When I discovered that it was an autobiography about a complex relationship between a father and son, I firmly wanted to read it. The son learning of his father’s story of the holocaust was his way of to understand himself and his heritage and the journeyRead MoreNew Technology Has Affected Traditional Graphic Design851 Words   |  4 Pagestraditional Graphic Design During the past years, graphic design has been changing all over the world, especially regarding the use of certain techniques of designing. Traditional principles and techniques of design allow designers to be more creative, but more and more designers are using computers. So, is new technology good or bad? It may seem strange to consider the different aspects of graphic design because most people only know the technological side. Though most people think graphic design is moreRead MoreHow Graphic Design Has Had On Popular Culture And Consumerism1700 Words   |  7 PagesIn this summative essay I would like to explore and analyse the influence that Graphic design has had on popular culture and consumerism. Graphic design can be defined as â€Å"the art and practice of planning and projecting ideas and experiences with visual and textual content. The form of the communication can be physical or virtual, and may include images, words, or graphic forms.† (aiga.org) Designers ar e problem solvers and it is their job to come up with a suitable solution to a problem. They haveRead MoreMy Parents, My Brother And I Essay1166 Words   |  5 Pagesmy passion for the arts. It became a cathartic outlet for my depression. Despite my father not being involved in my life, his dogmatic doctrine inspired to plough through my adversaries. I had successfully graduated high school. After enrolling into a community college, I started to view the world differently. I emerged myself with the arts and psychology. I would later transfer to a private school and obtain my degree in the arts as a graphic designer. In my work as a graphic designer, I foundRead MoreIdeo s Innovation Process And The Development Of Innovation Essay916 Words   |  4 Pagesthousand.† â€Å"The entire process resembles a funnel, with several ideas at the top, three or four at the base, and only one making it all of the way through†. The IDEO project journey consist of the following (Source: Bruce Nussbaum, â€Å"The Power of Design†, BusinessWeek, 17 May 2004, p. 71.): Phase 0 – Understand / Observe IDEO’s cognitive psychologists, anthropologists, and sociologists team up with corporate clients to develop a comprehensive understanding of product feasibility and the client’sRead MoreEmmanuel College s Development Of Their Students Spiritual And Intellectual Growth1060 Words   |  5 Pagesin 1919 as a local learning institute that replaced the previously popular mineral springs health resort. Emmanuel College is dedicated to the development of their students’ spiritual and intellectual growth. Emmanuel College offers a solid liberal arts education in a Christian friendly environment. Their educational values are based the Christian concepts of service, integrity, devotion and community. They strive to create positive experiences in Christian environments that promote social valuesRead MoreWork Toward After Graduation Is A Clinical Psychology956 Words   |  4 Pageswith extraversion (257). The website suggested other alternative careers that I have never before considered, such as interior design and multimedia graphics design. Though I have no specific interest in these fields, I could see myself enjoying the detailed work of these two careers. I could also see myself appreciating the artistic and creative aspects of these design-based occupations. The results page also highlighted that the ISFJ personality is compatible with nursing. Though I do not enjoyRead MoreResearch Communication Competition1038 Words   |  5 Pageshear a cross section of research from the University, as participants came from five of the University’s six academic colleges and talked about a diversity of topics including alkyne combustion, theatrical lighting, and the validity of the cupping therapy swimmer Michael Phelps used in the last Olympics. Caption option style, placeholder Professor presents research to U.N. Women A Criminal Justice Sciences professor presented research on online victimization and stalking at U.N. Women. The resultsRead MorePraxis5649 Words   |  23 Pages1. D. The top priority of any software designer is to design a program that is useful to the end user. 2. C. Spreadsheets are too complicated for young children. As a result, it is typically more appropriate to start them out with a simpler file format such as a database. 3. A. Students should be familiar with common phishing ploys as well as the process of authenticating websites. 4. C. A peripheral is a device outside of the computer that either brings information into the system or allowsRead MorePrescriptive Approaches For Conflict Management2197 Words   |  9 PagesConflict Management: Art Therapy Through the use of arts approaches to conflict, we can observe how various approaches can help to raise our understanding of the conflict and lead to a constructive resolution. Art therapy is an effective tool for conflict resolution because it gives individuals the ability to create alternative solutions by role-playing, creative story telling/drawing, and group projects, etc. Art therapy is based on the idea that the creative process of art making facilitates recovery

Tombs And Temples Essay - 1401 Words

What are some major architectural structures of Ancient Egypt? There are many amazing sites of architecture in Egypt from ancient times. Many have been discovered, but there are still ones being discovered and excavated today. Pyramids, tombs, and temples are the main structures still standing that can be seen today. The first tombs of the pharaohs were large, unimpressive, bunker affairs called mastabas. A mastaba (Arabic for quot;benchquot;) is a low rectangular structure which was built over a shaft which descended to the burial location. They were made from sun dried mud bricks and most have long since crumbled to dust. This all changed around 2630 BC with the creation of the step pyramid. The Step Pyramid was designed for King†¦show more content†¦The age of the first ancient wonders of the world began with the pyramids of Northern Sneferu. This Pharaoh built three pyramids and may have had a hand in others. His pyramid at Medium began as a step pyramid and was then modified to form the first true pyramid. It standardized the shape of all pyramids to come. Its four sides are equilateral triangles which meet at a point. He built another pyramids at Dahshur. It was called the Bent Pyramid because its upper part has a shallower angle of inclination than the lower part. The slope of its sides probably was adjusted due to the development of cracks in the base during the construction. When Khufu, also known as Cheops, became pharaoh one of his first acts was to curtail the growing power of the priesthood. He shut up all the temples and forbade sacrifices. As a priest’s living came from performing these rituals it is not surprising that Khufu was unpopular with the religious orders. Some believe that his pyramid at Giza was built by slaves but this is not true. One hundred thousand people worked on it for three months of each year. This was the time of the Nile’s annual flood which made it impossible to farm the land and most of the population was unemployed. He provided good food and clothing for his workers and was kindly remembered in folk tails for many centuries. There are three pyramids at Giza, each of which once had an adjoining mortuary temple. Attached to this temple would have been a covered causewayShow MoreRelatedThe Different Styles Of Art And Architecture1279 Words   |  6 Pagesplease the gods that they worshiped and to provide happiness as well as safety for their ka in the afterlife. In order to please the gods and ensure their continuing goodwill toward the people, kings built splendid temples and provided priests maintain them. The deepest rooms of these temples contained representations of the gods in various forms some were human, other animals, and still other a combination of the two. The well-known pyramids of Egypt were erected to honor the gods. The angles sidesRead MoreThe Revival Of Christianity During The Late Roman Empire1357 Words   |  6 Pagesaway from the Temple Mount on the eastern hill, which Judaism had regarded as a holy space due to the Herod’s Temple, which had previously stood there. Through the Church of the Holy Sepulcher, Christians were able to establish the western hill as the new holy center of Jerusalem, believing that the site of the Tomb of Christ was the holiest location in the world. Giving the western hill its own religious significance shifted the religious focal point in Jerusalem away from the Temple Mount, whichRead MoreArchaeology of South Abydos1195 Words   |  5 PagesBefore 3000 BCE, during the Presynaptic period Abydos served as cemetery cite of succession of regional rulers. The necropolis at the time was a burial ground for the pharaoh’s one form the first dynasty and two form Egypt’s second dynasty. Their tombs rest in the capitol of Thinis during the time period of the Presynaptic period. The canine god named Khentamentiu protected the royal burial ground. Over time Thinis and Abydos demised when the new capitol Memphis was founded approximately 3000 BCRead MoreLife in Ancient Egypt1421 Words   |  6 PagesLife in Ancient Egypt wa s very different from today Religion was key and was an important part in the everyday life of Egyptians This was shown in all aspects, particularly in the form of gods, temples, belief in the afterlife, mummification, tombs, pyramids, weighing of the heart and the journey to the afterlife The gods were the foundation Egyptian religion The ancient Egyptians had hundreds gods and goddesses whom they believed in and worshipped every day They believed that life would crumbleRead MoreEgypt And Mesopotamia917 Words   |  4 Pagesand Mesopotamia When you think about ancient architecture, what questions arise? Do you ask yourself about its history, durability, and structure? 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Thomas Paine The American Crisis free essay sample

They were written in a language that the common man could understand, and represented Pains liberal philosophy. Pains writings bolstered the morale of the American colonists, appealed to the English peoples consideration of the war with America, clarified the issues at stake in the war, and denounced the advocates of a negotiated peace. The first volume begins with the famous words These are the times that try mens souls. Contents and themes The first of the pamphlets was released during a time when the Revolution was still viewed as an unsteady prospect. Its opening sentence was adopted as the watchword of the movement to Trenton.The opening lines are as follows: These are the times that try mens souls: The summer soldier and the sunshine patriot will, In this crisis, shrink from the service of his country; but he that stands by It now, deserves the love and thanks of man and woman. We will write a custom essay sample on Thomas Paine The American Crisis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The pamphlet, read aloud to the Continental Army on December 23, 1776, three days before the Battle of Trenton, tempted to bolster morale and resistance among patriots, as well as shame neutrals and loyalists toward the cause: Tyranny, like hell, Is not easily conquered; yet we have this consolation with us, that the harder the conflict, the more glorious the triumph.Along with the patriotic nature of The American Crisis, It displayed Pains strong deist beliefs, inciting the laity with suggestions that the British are trying to assume powers that only God should have. Paine sees the British political and laity maneuvers In America as Impious; for so unlimited a power can belong only to God. Paine states that he believes God supports the American cause, that God Almighty will not give up a people to military destruction, or leave them unsupported to perish, who have so earnestly and so repeatedly sought to avoid the calamities of war, by every decent method which wisdom could Invent. Paine takes great lengths to state that Americans do not lack force, but a proper application of that force Implying throughout that an extended war can lead only to feat unless a stable army was composed not of Malta but of trained professionals. But Paine maintains a positive view overall, hoping that this American crawls can be quickly resolved, for though the flame of liberty may sometimes cease to shine, the coal can never expire. Thomas Paine The American Crisis By fingernails the times that try mens souls: The summer soldier and the sunshine patriot will, in this crisis, shrink from the service of his country; but he that stands by it now, neutrals and loyalists toward the cause: Tyranny, like hell, is not easily conquered; yet rump.Along with the patriotic nature of The American Crisis, it displayed Pains military maneuvers in America as impious; for so unlimited a power can belong only the calamities of war, by every decent method which wisdom could invent. Paine application of that force implying throughout that an extended war can lead only to defeat unless a stable army was composed not of militia but of trained professionals.

Tuesday, May 5, 2020

Taxation Law and Practice Policy

Question: Discuss about the Taxation Law and Practice Policy. Answer: Introduction: The taxpayer was engaged in the business of providing dancing lessons in lieu of fees paid in advance. The advance fees paid by the students were placed under suspense account by the taxpayer. The taxpayer described this suspense account as Unearned deposit- untaught lessons account. The taxpayer followed the practice of transferring the advance fees received from advance account to revenue account after providing the dance classes to the students. There was an agreement between the taxpayer and the students that advance fees paid to the taxpayer will not be refunded. In practice, the taxpayer refunded the advance fees received from the students if not all the classes are provided to the students (Long et al., 2016). The taxpayer did not treat the prepaid tuition fees received from the student as income derived. The fees were only included in the assessable income when the taxpayer provided the tution. Therefore, while calculating the assessable income only fee of the dancing lessons that has been provided during the income year is included by the taxpayer (Berger, 2016). The commissioner on receipt basis calculated the assessable income of the taxpayer. The fees that were received in advance were included in the assessable income of the taxpayer in the year of receipt and not in the year, the service was actually provided as per section 25(1) of ITA Act 1936. The issue before the court was to determine whether the prepaid fees received should be included in the assessable income of the taxpayer in the year the dancing classes are provided or in the year, the prepaid fees are received (Brown, 2016). The taxpayer derived the income in the year the dancing classes are provided and not in the year the prepaid fees were received was held by the high court in this case. If the fees are received in advance then the general rule is that prepaid fees received should not be considered as income and should not be included in the assessable income for the tax purpose (Tran, 2015). The student and the taxpayer had an agreement that the fees that were prepaid by the student will not be refunded. In general, practice the taxpayer refunded the fees of students that did not complete the lessons. Therefore, there exists a possibility that the prepaid fees will be refunded to the students so it was further held by the court that such receipt of advance fees could not be included in the assessable income of the taxpayer. The income derived during the income year should be included in the assessable income of the taxpayer as per section 6-5 of the income tax assessment act 1997. It is considered as income derived if the amount is received by the taxpayer or any one behalf of the taxpayer as per section 6-5(4) of ITA Act 1997. There are two methods of recognizing income for the purpose of tax this are earnings method and receipts method. The method that appropriately reflects the income of the taxpayer in the income year should be chose for determining income for tax purpose. The Para 19 of the Taxation Rule 98/1 states that as per general rule the receipt method is considered appropriate for the purpose of determining income derived from non business income, income derived from employment and income derived from investment (Dunne et al., 2014). In case of earning method, the general rule is that this method is considered appropriate if the income is derived from the business of trading and manufacturi ng as per Para 20 of the Taxation Ruling 98/1. In most cases for the purpose of tax, the earning method is considered as the most appropriate method for determining income. In this case, the RIP Pty Ltd is engaged in the business of providing services related to funerals. The company during the income year 30 June 2016 made a profit of $2.45 million. The main revenue of the company was generated from providing funeral and other ancillary services. The company collected the fees from the customers under different options this are given below: Fees are received from customer by issuing an invoice of net 30 days. Fees are received from external insurance companies by issuing a net 30 days invoice. Fees are also received from financing company RIP Finance ltd that under installment payment plan provides credit to the customers. Fees are also received from the contribution made by the customers under easy future plan. As per the general rule, the earning method mostly appropriately reflects the business income derived during the year. The income should be immediately recognized by RIP because the company derives income as soon as service is provided. The company raises a 30 days invoice after providing the services according to the established procedures (Saad Udin, 2016). The company should not wait until it receive its payment for recognizing income because as per earning method the income is derived as the service that is required to be provided has been provided. Therefore, the company should recognize revenue after the service is provided and the invoice is raised. The company runs a scheme of easy future plan and under that scheme company receives fees in advance installments and agrees to provide the funeral service at a later date in future. This fees that are received from the customers in advance are non refundable. In case a customer fails to complete all the installment payment that are require under the plan then the fees are forfeited by the company. These forfeited fees are transferred to forfeited payment account. The company does not have any liability of providing service to those members for whose fees has been forfeited so this forfeited amounts should be immediately recognized as revenue. Based on the above analysis it can be concluded that income is derived as the funeral services is provided by the RIP Pty Ltd. The high court in the case of Arthur Murray stated that in the year the service is provided the taxpayer derive income in that same year. The general rule is that the advance fees received is recognized as income in the year the service is actually provided. The RIP Pty Ltd in easy future plan agrees to provide funeral service in future and receives advance fees in installments. The advance fees received by the company under the scheme are treated as income in the year the advance is received. The circumstances of this case and that of the case of Arthur Murray is almost similar so the principles of accounting treatment established under that case is applicable for the treatment of advance fees received under the easy future plan (Dunne et al., 2015). On the basis of the principle established in the case of Arthur Murray the advance fees received under the easy future plan should not be included as income in the year the advance is received but it should be recognized in revenue in t he year the funeral service are actually provided. The ordinary incomes as per section 6-5 of the ITA Act 1997 can be accounted under two methods for the purpose of tax as per Taxation Ruling 98/1. The two methods of earnings as mentioned in Taxation ruling 98/1 are earning method and receipt method. If the income is derived in the year, the actual or constructive income is received then this method of recognizing revenue is known as receipt method. The receipt method is also commonly known as cash received basis or cash basis. It is also provided in section 6-5(4) of the ITA Act 1997 that it will be considered as income derived although it is not received by the taxpayer but someone self on behalf of the taxpayer (Bray, 2014). There is another method for determining income for the purpose of tax that is earning method which is also known as cash and credit method or accrual method. Under this method, it is considered as income derived when the income is earned and a debt that is recoverable under the law is created. After the task t hat is required to be performed under the agreement is performed then the taxpayer can legally demand the amount this is known as recoverable debt. The discussion above highlights that the taxpayer and the commissioner has two methods of accounting for the purpose of tax this are earning method and receipt method. The method that appropriately reflects the income derived during the year should be chosen for determining income for the purpose of tax. The RIP Pty Ltd under easy future plan receives fees in advance installments from the customers. The company usually forfeits the fees received if the customer fails to pay all the required installments. The fees that are forfeited are transferred to a separate account called forfeited payment account. The company is no liable to provide the funeral services under easy future plan because the customer has failed to pay all the installments that are required to be paid under this plan (Dunne et al., 2016). The current scenario of the given case is that the company has no liability to provide services and the fees that are forfeited are non-refundable so it is advised to the company that the forfeited account balance should be recognized as income. Therefore the balance of $16200.00 should be treated as income. As stated in the section 70-10 in the ITA Act 1997, the trading stock is considered as any form of commodity which has been considered for the purpose of sale, exchange or manufacture purpose in the ordinary line of the business. For the understanding of the nature of the stock and defining, the important concerns in the ordinary course of the business. It is essential, for a business to consider the different types of the trading stock, items that has to be included in the financial, agreement or the assets related to capital gain tax, as per the section 70-25 stated in the ITA Act 1997. It had been stated that the amount incurred should not be inform of capita, in nature. In the given case it has been shown that RIP has bought caskets and accessories, which was used by the company in form of the ordinary proceedings of the business proceeding of the company. Hence, it has to be treated as a trading stock, item of the company (Saad Udin, 2016). According to Chi et al., (2013), it had been further stated that the amount incurred for the purchase of the stock related to the trading falls under the category of the deductible overheads as per the rulings made in the section 8-1 of the ITA Act 1997 (Maffini, 2013). The rulings of the section 70-15 of the income tax act 1997 the amount incurred for the purchase of the trading stock needs to be deducted from the general, overhead category and it has to be observed that the trading stock is to be treated as the stock in hand. In the aforementioned case study, RIP is observed to make payment as the advance amount in the month of June 2016 for the stock, which are to be delivered in the August 2016, which is to be included in the next year. As per the section 8- 1 of the ITA Act 1997, it has been clearly stated that the taxpayer can apply for the general deduction for the different types of the outgoing income which has been incurred as a part of carrying out the necessary uses activ ities. It has been further observed the various types of the prepayment made by the company in form of the investment made in the trading stock which needs to be treated as an advance and not as expenses. Hence it can be said that the total amount of the $25000.00 need to be treated as an advance in the income tax statement prepared for the year ended 30th June 2016 (Sadler, 2014). As per the section 6-5 of the Income Tax Act 197, it has been stated that the assessable, income is considered as that form of income from the resident, which needs to be included as a part of the ordinary income of the taxpayer (Dai, Shackelford Zhang, 2013). Moreover, the dividend amount needs to be considered as taxable, in the hands if RIP. In the general the dividend are considered as fully franked dividend hence the company is entitled to receive the franking credit. As per the section 100-25 of the ITA Act 1997 is considered in providing a general definition of the credit amount and the payment made of the rental space is not considered as a part of the capital asset. Hence, it needs to be considered the rent paid for making the advance payment needs to be considered done on the basis general expense Act under section 8 of the ITAA Act 1997 (Johnson Poterba, 2016). In the section, 83-80 of this act has been further provided that the unused long service leave needs to be incl uded as a part of the assessable income of the taxpayer of a company. In the aforementioned case it can be seen that the company is directly involved in providing a three months advance payment for the long service leave and it needs to deduct this from the expenses incurred on June 30 2016, furthermore this should not be treated as an advance. As due to this, the expense of the company will keep on increasing for the assessment of taxation purpose (Sawyers et al., 2016). As per the ruling of the section 8(1) of the ITA 1997, the taxpayer enjoys the greater amount of autonomy of the purpose of the general deductions, which needs to be made in the production of assessable income of the company (Binning Young, 2015). As per the section, 100-25 the CGT assets are that asset, which needs to be included as a part of land and building. These are further not included in expenses paid in terms of the land and building which is not allowable in the general deduction but needs to be included in the capital expenditure (Haesner Schanz, 2013). The various types of the expenses incurred needs to be considered for the purpose of the expenses incurred in the equipments and construction in the insisted parking for the landscaping and needs to be included in the capital expenditure of the company and from the general deduction under the sections 8-1 of the act (Yagan, 2015). Reference Berger, L. L. (2016).Bitcoin exchange transactions: income tax implications to consider within the South African environment(Doctoral dissertation). Binning, C., Young, M. (2015). TALKING to the TAXMAN ABOUT NATURE CONSERVATION_Proposals for the introduction of tax incentives for the protection of high conservation value native vegetation. Bray, J. R. (2014). 18. Changes in Inequality in Australia and the Redistributional Impacts of Taxes and Government Benefits.Measuring and promoting wellbeing: how important is, 423. Brown, K. E. (2016). Related party LRBAs and PCG 2016/5: Recommendations for trustees for smooth sailing.Taxation in Australia,50(11), 670. Chi, S. S., Pincus, M., Teoh, S. H. (2013). Mispricing of book-tax differences and the trading behavior of short sellers and insiders. The Accounting Review, 89(2), 511-543. Dai, Z., Shackelford, D. A., Zhang, H. H. (2013). Capital gains taxes and stock return volatility. The Journal of the American Taxation Association, 35(2), 1-31. Dunne, J., Mason, J., Patto, J. (2014). 2013 cases show high ATO success rate.Taxation in Australia,48(8), 429. Dunne, J., Taylor, H., Batten, N., Krapivensky, N. (2016). 2015 case review: High ATO success rate continues.Taxation in Australia,50(10), 609. Haesner, C., Schanz, D. (2013). Payout Policy Tax Clienteles, Exà ¢Ã¢â€š ¬Ã‚ dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform. Journal of Business Finance Accounting, 40(3-4), 527-563. Johnson, W. T., Poterba, J. M. (2016). The effect of taxes on shareholder inflows around mutual fund distribution dates. Research in Economics, 70(1), 7-19. Long, B., Campbell, J., Kelshaw, C. (2016). The justice lens on taxation policy in Australia.St Mark's Review, (235), 94. Maffini, G. (2013). Corporate tax policy under the Labour government, 19972010. Oxford Review of Economic Policy, 29(1), 142-164. Saad, N., Udin, N. M. (2016). Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment.Advanced Science Letters,22(5-6), 1448-1451. Saad, N., Udin, N. M. (2016). Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment. Advanced Science Letters, 22(5-6), 1448-1451. Sadler, J. E. (2014). Cadastral surveying 3. Sawyers, R. B., Baumer, D. L., Chumney, W. M. (2016). Insider Trading and IRC Section 6103 (e)(1)(D)(iii). Journal of Legal Tax Research. Tran, A. (2015, May). Can taxable income be estimated from financial reports of listed companies in Australia?. InAustralian Tax Forum(Vol. 30). Yagan, D. (2015). Capital tax reform and the real economy: The effects of the 2003 dividend tax cut. The American Economic Review, 105(12), 3531-3563.