Wednesday, January 22, 2020

Different Strands of Feminism: Comparing Equal Rights Feminism, and Socialist Feminism :: Womens Studies

Different Strands of Feminism: Comparing Equal Rights Feminism, and Socialist Feminism With the developments going on in England during the 19th century, a new social class started to emerge, a middle class whose wealth came from land, trade, the professions, or industry. It was from this class that a great deal of the women working for the women's right movement emerged from in the 19th century, since they were the ones that experienced the deprivation of rights which men from this class had won. In 1897 in England the women's movement reunited in the National Union of Women's Suffrage Society, and from here on more women, from both the middle-class, and the working class began allying with the new Labor Party to advocate for the right os workers in general. However, the new reunited women's movement split again in 1906 when feminist lost patient after a deputation of 300 women meet with the prime minister to request the vote, and got instead an advice to be patient. From here on the English women's movement concentrated in winning the vote, but split into two r ival parties, the National Union of Women's Suffrage Society(NUWSS) led by Millicent Garrett Fawcett, and the Women's Social and Political Union(WSPU), led by Emmiline Goulden Pankhurst. Faweet took the prime minister, and peacefully, and patiently continued working to get the vote. She believed that the parliamentary democracy would eventually acknowledge women's right to the vote. So she dedicated to expand membership of NUWSS, to promote publically the demand for the vote, through speaking tours, and distribution of their journal, The Common Cause, and to lobby Liberal Politician to vote in favor of women's suffrage. They repudiated the use of violent tactics. Pankhurst on the other hand completely discarded the advice of the prime minster. She believed that of the vote was to be gain, then action had to be taken. Pankusrt actively spoke to gain the vote whenever a Liberal politician spoke. She participated in local and national suffrage demonstrations, at personal risk. WSPU follows this tactics, they disrupted meeting, organized demonstrations such as open-air rallies. In spite of all this government still did not act, so the WSPU turned to more violent ta ctic. They broke windows, poured liquid down mail boxes, cut telegraph wire, and curve "Votes for Women" in golf courses. They often encounter arrest, to which they responded with hunger strikes.

Tuesday, January 14, 2020

The rise of high

Background Information on EX. INC The company EX. is a high-end retail chain that sells luxury watches, jewelry and handbags. The company has decided that they would like to expand their organization on a global scale. The organization wants to begin a company in China for a period of 1 year, within that year they will begin to branch out to the countries of Brazil, India, and Russia. As the company begins to work on their short-term objective Of expanding, into China and into the B. R. I.C footprint, there will be small and large-scale changes that will occur doing the process, formulating and implementing a business plan that defines the organization structure and strategy is key to expanding the organization on a lobar scale. There will be many challenges associated when trying to navigate luxury brand items into operating environments across the B. R. I. C to capitalize on the growing wealth and booming middle class. It is speculated that by the year 2050, the B. R. I. C would be wealthier than most of the current economic powers in the world. The B. R. I.C represents more than 40 percent of the world's population. According to investigated â€Å"China and India will become the world's dominant suppliers of manufactured goods and services, respectively, while Brazil and Russia will become similarly dominant as appliers of raw materials. Due to lower labor and production costs, many companies also cite BRICE as a source of foreign expansion opportunity† Move. investigated. Com). Globalization has expanded and accelerated the exchange of many goods and services over vast distances. The recent pace of global integration within the B.R. I. C has dramatically increased, with changes occurring in technology, communication and transportation, these process have made businesses more interdependent than ever. Weiss states â€Å"In an increasingly globalizes world, in which change comes at an ever-faster rate, a DOD business must always have a set of short-te rm as well as long term goals and a detailed strategy for how to reach those goals†. (Weiss, 2012). With the economic growth process occurring through globalization, EX. Inc. Has decided to expand their high-end luxury brand stores globally.As the senior executive representative for EX. Inc. , have been put in charge of the company's first international expansion. It will be my responsibility to decide what organizational changes will take place. As the leader of this expansion, I need to use an appropriate change model that will find ways to improve and expand the organization. The choice Of expanding on a global scale can increase profit; bonus can be offer to future and current employees, and new partnerships are formed that bring new clientele into the EX. organization.China is a great choice for EX. Inc. Global expansion, china is the second largest country in the world, they have about 1. 3 billion people who live and work in a economy where high-end luxury items are wan ted and produce there daily. China is the hub for imported and exported goods, nothing moves into Brazil, Russia or India without coming through China first. The readerships made in China will have a long term affect on future expansion into the B. R. I . C. Knowing upfront the economic advantages in China will give EX. Inc. He competitive advantages that is needed to move forward in the global growing market. As the company begins to work on their short-term objective of expanding into China there will be small and large-scale changes that will occur doing the process, formulating and implementing a business plan that defines your organization structure and strategy is key to expanding the organization on a global scale. Implementing and planning the organization expansion is a lot of responsibility for the persons who have to implement the plan and for the managers and team members who has to enforce the plan.There are three types of changes that happen at the organizational level , the first change is developmental change, this involves an improvement of what already exist. The second change is the transitional change, consists of an â€Å"implementation to achieve a known desired stats that is different from the existing 2012). The last change is transformational change, which involves the emergence of anew, unknown state for the organization. The moved to China is transformational change. Making the transformational shift from the IIS to China will be hard if the proper planning and guidance is not clear.Five Dimension Change model gives the organization a forced guideline to use to stay on track and time with the planned move. This change model provides distinct implementation phases that help the leaders, managers and team members move to their desired destinations. There are a total Of five steps that will ensure that EX. will accomplish there assigned tasks, an take care of there managers and employees in the process. Motivating Change: preparing to l ead the change, s the senior executive of this organization it is my responsibility to ensure that prepare this organization for change on a global and international platform.My company leaders want to partner up with four of the largest countries in the world to become globally competitive. Am being asked to lead immediate change. I must prepare by learning the reality of the situation in B. R. I. C, studying the facts, numbers and details, will need to prepare a case while identifying if I have the right skill sets within my organization to lead the change. I must motivate change by creating readiness and overcoming the resistance for change. Step 2: Creating Vision,- the organization overall vision is to have stores open throughout the B.R. I. C. , to achieve this process, the team will kick at past, present and future conditions. There is no success in business without a vision or a plan. â€Å"A business plan lays out your company's goals so that everyone involved can keep foc used in the same direction. A strategic plan takes this process a step further by giving every division and employee in your company a step-by-step procedure for obtaining the goals set forth in your business plan. Keeping employees focused on the plan means communication and involvement.Every employee will implement your strategic plan as long as he knows his role and can monitor his progress as well as the progress of the company'. (www. Smelliness's. Chronic. Com) Step 3:Developing Political Support- an organization must have political support through transformation process. Step 4: Managing the Transition-according to Weiss ‘intervention must be designed and implemented in both motivating and managing the transition†. An organization can't be afraid of large-scale changes, leaders must know hat is needed within the organization to move towards the company vision.Step 5: Sustaining Momentum: while change and transformation are happening within the organization, leader s are often busy with many projects and are preoccupied with many task, this step allows employees to be engaged and involved with moving towards the organization goals. Open communication between leaders and employees are very important in this last and final stage, providing feedback on concerns, ideas plans goals and performance is important that all see and understand the planned vision of he organization. Used the Five Deem change model for my short and long term change model. Just go through the same process of leading my team Short Term Change Model: Dungy and State's Four Levels Of Change Model The Dungy and State's Four Levels of Change Model, will guide EX. Inc to the transformation that is needed to move the company to China, this change model will help them in 4 different levels achieve there expansion goals internationally. There are specific 4 levels that can occur in an organization. The first level: Fine Tuning, this change involves and ongoing process of itching and fitting an organization strategy, structure, and processes with the environment.This is the level where a strategic plan is laid out at the beginning of the move, every person within this process will be given a step- by-step procedure for obtaining goals sat forth in the organization strategic plan. Leaders and manager will play a very important role of keeping employees on track for the mission at hand. The ultimate responsibility of carrying out the goals set by all falls back on leaders and mangers when the task aren't completed to standard or on time.Level 2- Incremental adjustment: this change model predicts changes that evolve slowly and systematically at a constant rate over time within the organization to fit the external environment. Slightly larger than fine tuning, incremental adjustment to the organization can include correcting faulty processes, changing business emphasis, reallocating staff and so on. â€Å"This takes more work and has a greater risk of going wrong and So is more likely to use local improvement projects, where people take time out of their day work to engage in study of the situation and design of appropriate solutions.Companies that do this often have internal facilitators who are trained up in the methods of improvement and techniques of facilitating nappy, D. And State, D. (1993). Level 3-Modular transformation. Organizational change is radical in this type of change, but it is focused on subparts rather than on the entire organization; for example, restructuring departments or divisions; changes in key executives' and managers' responsibilities; introducing new processes in IT, human resources, or a business process. This type of change is related to transitional change. Weiss, 201 2) Beyond incremental improvement is ‘Business Process Reengineering', or BPR, where the principle is that where incremental changes have limited effect, significant improvements may be achieved by forgetting how the process is enacted at the present and starting with a clean drawing board. Such ‘clean slate' approaches both liberate the designer to entirely re-think how things are done and also give the opportunity for significant failure. A common failure in such projects is where a process gets automated but the software does not behave as well as intended. Level 4 – Corporate transformation.

Monday, January 6, 2020

Software failiure - Free Essay Example

Sample details Pages: 10 Words: 2979 Downloads: 9 Date added: 2017/06/26 Category Statistics Essay Did you like this example? All successful software projects start with the premise that the end result will be successful. The owner of the project initial goal is to deliver on time and on budget. Although these are the primary focus when the project begins, yet is it not more important that the project deliver tangible business and consumer results? A project manager must take both the customer and the project into consideration when performing a software project. Don’t waste time! Our writers will create an original "Software failiure" essay for you Create order Time, thought and much consideration (focus) must be the aim of the project from beginning until completion of the software project. These are primary keys to a projectà ¢Ã¢â€š ¬Ã¢â€ž ¢s success. There are many keys that ensure the success of a project many will become familiar to the reader throughout the reading of this paper. Business drivers such as problems or opportunities that maybe encountered in the beginning and throughout the completion of the project are criteria used to measure the benefits of the project. These drivers should be the primary focus when scoping the project and setting the goals of the project. All projects begin with goals in the order of priority directly related to and supported by the business goals. Target goals are put into place to ensure the project meets the specified time and does not deviate more than those allowable in project plan. The customer and the project planner must be in complete agreement on the goal and anticipation of the project b efore the project begins. An understanding of what the customer expects the success of the project to look like and what measurements will be considered to determine the desired outcome of the project to the customerà ¢Ã¢â€š ¬Ã¢â€ž ¢s satisfactions are critical points when the project is started. These issues should be easily understood by all concerned. A successful project must first be defined. Question, how do we define the success of a software project? We could begin by looking at meeting desired cost, schedule, and scope objectives. Was the projectà ¢Ã¢â€š ¬Ã¢â€ž ¢s completion date met? Was it within budget guidelines and did it meet the desired specifications? Software project success has often been defined in ways that are measured the day the project was finished. This is not always the case. Some projects exceed the specified date originally set forth at the forefront of the project. This does not mean that the project was a failure because of the time constraints. Many projects require more testing than was originally set forth at the start of the project or more funds that are necessary to ensure the project is a success. One example is the Sydney Opera House (Duncan, W.R.), that cost sixteen times as much to build and took four times as long to complete as the original estimates. Although thought to be a project management disaster ending up producing an enduring and inspiring civic symbol. Would this constitute as a project failure? Project success depends on a combination of product success and project management success. Many project owners define the success of the project by the time of completion. If the project was completed in the specified time it was a success. Ask yourself this question; if the project was completed early or a day or two late with all specifications met did you have a success software project? Or if it was completed on time with continual adjustments after completion, is this a successful project? A project must foll ow a completion milestone that should allow for each step of the project to fall within specification. All software project should include modification allowances that provide for added research should the project require it. Literature Review Software failure can be à ¢Ã¢â€š ¬Ã…“defined as the occurrence of either deficient functionality, where the program fails to perform a required function, or deficient performance, where the program performs a required function too slow or in an insufficient mannerà ¢Ã¢â€š ¬?. (Rutgers Computer Technology Law Journal. Perlman, Daniel T., 1998) We live in a society that depends extensively on computers to accomplish our everyday needs; everything from monitoring patients in hospitals to monitoring our national defense depends primarily on computer software not failing. Bearing in mind their fundamental need for computers to function properly, software project failure rates are among the highest across all industries, however the number of statistical reports analyzing those Failure are lesser then one would expect. This literature review provides an overview of general literature available on this subject, the main of objectives of the evaluation are to establish why software projects fail and the main reasons a project may fail along with what lessons can be learned   to improve software developments in order for them to success in the future. The subject of Software Project Failures is full of books, and papers that  stress Why Software Projects Fail, most of them share numerous characteristics ranging from failure due to incomplete requirements to failure due to an incompetent project manager.   Among the studies examining these failures is the 2009 Standish Group CHAOS Report. The report is a collection of data on project failures in the software industry. Its main goal is to make the industry effective and productive and to illustrate ways to improve its success rates and increase the value of the software investments. Their most recent results were published in April, 2009. The introductory statement in CHAOS Report reads: à ¢Ã¢â€š ¬Ã…“The Roman bridges of antiquity were very inefficient structures. By modern standards, they used too much stone, and as a result, far too much labor to build. Over the years we have learned to build bridges more efficiently, using few materials and less labor to perform the same task.à ¢Ã¢â€š ¬? Tom Clancy (The Sum of All Fears) (The Standish Group, 2009) With use of this quote the CHAOS Report suggests that software developers should adopt bridge builders approach of learning from past mistakes. The report explains that the difference between software failures and bridge failures is that when a bridge fails à ¢Ã¢â€š ¬Ã…“it is investigated and a report is written on the cause of the failureà ¢Ã¢â€š ¬? whereas when a software fails the à ¢Ã¢â€š ¬Ã…“failures are covered up, ignored, and/or rationalized. As a result, we keep making the same mistakes over and over again.à ¢Ã¢â€š ¬? (The Standish Group, 2009) The Standish Group investigated the failure and success rates along with the reasons for success and failure. Their study surveyed four focus groups with IT executives of major companies. The attendees represented a wide variety of industries, including insurance, state and federal government, retail, banking, securities, manufacturing and service. Three distinct outcomes, called Resolutions, were what the subsequent report divides projects into. Project Resolution Types 1 (Success), 2 (Challenged), and 3 (Impaired). Resolution Type 1 was when a project was a success; it was completed on time and on budget, with all the functionalities and features intact.   The projects that fell in this category only amounted to 16.2%.  Resolution Type 2 was when a project was completed, however it was over budget or over time, and missing some or all of the functionalities and features that were originally requested.   52.7% of all studied projects fell into the Resolution Typ e 2 category. Resolution Type 3 were projects that were abandoned at some point during the development cycle, consequently becoming total losses.   A staggering 31.1% of all the projects studied fell into this category.   The Standish Group further divided these results by large, medium and small establishments. A large establishment was one with greater than $500 million dollars in revenue per year, a medium was defined as having $200 million to $500 million in yearly revenue, and a small was from $100 million to $200 million. However the statistics for failure were equally discouraging in companies of all sizes. The most important aspect of the research is discovering why projects fail. The report isolated that the top five factors found in successful projects were: user involvement, executive management support, clear statement of requirements, proper planning, and realistic expectations. These indicators were extracted from surveyed IT executive managers of their opinions about why projects succeed. Project Success Factors % of Responses 1. User Involvement 15.90% 2. Executive Management Support 13.90% 3. Clear Statement of Requirements 13.00% 4. Proper Planning 9.60% 5. Realistic Expectations 8.20% 6. Smaller Project Milestones 7.70% 7. Competent Staff 7.20% 8. Ownership 5.30% 9. Clear Vision Objectives 2.90% 10. Hard-Working, Focused Staff 2.40% Other 13.90% The top factors found in à ¢Ã¢â€š ¬Ã…“Challengedà ¢Ã¢â€š ¬? projects were: lack of user input, incomplete requirements and specifications, changing requirements and specifications, lack of executive support, and technical incompetence. The list of top indicators factors found in à ¢Ã¢â€š ¬Ã…“Failedà ¢Ã¢â€š ¬? projects were: incomplete requirements, lack of user involvement, lack of resources, unrealistic expectations, lace of executive support, changing requirements and specifications, lack of planning, didnà ¢Ã¢â€š ¬Ã¢â€ž ¢t need it any longer, lack of IT management, and technical illiteracy. Project Challenged Factors % of Responses 1. Lack of User Input 12.80% 2. Incomplete Requirements Specifications 12.30% 3. Changing Requirements Specifications 11.80% 4. Lack of Executive Support 7.50% 5. Technology Incompetence 7.00% 6. Lack of Resources 6.40% 7. Unrealistic Expectations 5.90% 8. Unclear Objectives 5.30% 9. Unrealistic Time Frames 4.30% 10. New Technology 3.70% Other 23.00% The Standish group report conclude that projects succeed because of: executive support, user involvement, experience project manager, clear business objectives, minimized scope, standard software infrastructure, firm basic requirements, formal methodology, and reliable estimates. The main causes of IT project failure were: lack of clear link between the project and the organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s key strategic priorities, including agreed measures of success; lack of clear senior management and Official ownership and leadership; lack of sufficient data; lack of effective engagement with stakeholders; lack of skills and proven approach to project management and risk management; along with lack of effective project team integration between clients, the supplier team and the supply chain. Causes of failure could also be the result of the problem not being properly defined: they may have developed the right solution to the wrong problem. This is best addressed by trying to understand the reason for doing the job. The CHAOS Report does have its own shortcomings. Its measures of success are relatively narrow; it only measures success by examining whether a project was completed on time and on budget. The Standish group does not include measures of quality, risk, and customer satisfaction. Nevertheless, the CHAOS Report endures as an important measure for the software despite limited standards of measurement and limiting sources to interviews with executives. There are several other studies on statistics over IT project failure rates which mainly concur with the overall picture of the IT industry that the CHAOS Report provides. In 1997, a study conducted by KPMG Canada, reviewed 176 projects. Their findings determined that over 60% of projects failed to meet their sponsorà ¢Ã¢â€š ¬Ã¢â€ž ¢s expectations. A staggering 75% missed their deadline by 30% or more, and over half à ¢Ã¢â€š ¬Ã…“substantiallyà ¢Ã¢â€š ¬? exceeded their budgets. The main causes for project failure that were identified were: poor project planning, specifically, inadequate risk management and a weak project plan; weak business case; and lack of top management involvement and support. In September 2000, the Gartner Group surveyed 1375 respondents through interviews. (Gardner, 2010) The study indicated that roughly 40 percent of all IT projects fail to meet business requirements. In a more recent survey, the Aberdeen Group claimed 90 percent of projects came in late, while 30 percent were simply cancelled before the deadline. (Booth, R., 2000) According to Tom Carlos in his article Reasons Why Projects Failà ¢Ã¢â€š ¬? gather major reasons   ranging from simple to complex project, The most common reasons for failure   found in the list include :   à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Poorly managed à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Inadequate or vague requirements à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Undefined objectives and goals à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Lack of management commitment à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Poorly defined roles and responsibilities à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Stakeholder conflict à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Team weaknesses à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Lack of user input à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Scope creep No change control process Meeting end user expectations à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Poor communication à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Lack of a solid project plan à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Lack of organisational support à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Centralised proactive management à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   initiatives to combat project risk à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Enterprise management of budget resources à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Provides universal templates and documentation à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Unrealistic timeframes and tasks à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Competing priorities à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Poor communication à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Insufficient resources (funding and personnel) Business politics à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Overruns of schedule and cost à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Estimates for cost and schedule are erroneous à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Lack of prioritisation and project portfolio management à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Scope creep No change control process Meeting end user expectations à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Ignoring project warning signs à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Inadequate testing processes à ¢Ã¢â€š ¬Ã‚ ¢Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Bad decisions The first 10 failure in the list focus strictly on software requirements where in the requirements are defined user input, stakeholders, communication. Data and Hypotheses When we look at the success or failure of a software project we must also analyze other areas that can have an impact on the project. A review of the Business Analysis Benchmark gives the project owner and the customer a clear understanding of the organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s maturity in requirements definition and with management expectation of the project outcome. (IAG Consulting. Ellis, E., 2009) Findings in this analysis showed that requirements maturity has a strong positive correlation to every major measure of development efficiency assessed. It can be a strong motivator in the success of the project. Based upon time performance, budget performance, function performance, each can be a fundamental point in project success when there is an increase in these areas. The project owner must have a clear vision/goal to prepare for success. Failure can become apparent in many ways, i.e. changing the vision in the middle of the project, disputes on the primary focus, expectations th at are beyond project scope, unreliable or not enough resources to maintain project direction and possibly the most valuable to the success of the project is good leadership. An article titled, à ¢Ã¢â€š ¬Ã…“If Software Quality is so Important, Why is it So Often Neglected? (Sassenburg, H., 2006), a great title for this literature review research. This article further explores the Standish Groupà ¢Ã¢â€š ¬Ã¢â€ž ¢s CHAOS Report with a great quote, à ¢Ã¢â€š ¬Ã…“Software Crisis has not yet reached the turning point. It gives the reader a good statistical percentage, à ¢Ã¢â€š ¬Ã…“Only 28% of software projects succeed these days, down from 34% a year or two ago. Outright failures [projects cancelled before completion] are up from 15% to 18%. The remaining 51% of software projects are seriously late, over budget and lacking features previously expectedà ¢Ã¢â€š ¬?. As the study reviews this article a discovery is made based upon the research that includes how the cost is distribut ed. The designer allows certain percentages for each area of the project phase. In the analyze segment of the project it is projected that 10% will be utilized. Design phase will encompass about 15% while the realization and testing will average the remaining percentage. Many projects exceed the budgeted percentage and allotted funds will be taken from one phase and move over to the phase in need. This can at times cause the project to slow in progress or be placed in a temporary state or even placed on hold. The end or mid-result can be the determinant of a number of factors that are evaluated to determine how to complete a software project. The CHAOS Report gives unique information regarding how much is spent on IT application development, $250 billion each year on IT application development which equates to approximately 175,000 projects. A large company can spend anywhere from $2,322,000 to develop a project. Medium companies can spend $1,331,000 and a small company can even spe nd $434,000 to develop a software project. It has also been determined that many of these projects regardless the cost will fail. Hence CHAOS, therefore no longer can one speak the three monkeys, à ¢Ã¢â€š ¬Ã…“hear no failure, see no failure, speak no failureà ¢Ã¢â€š ¬?. In the article, Project Management Practices: The Criteria for Success or Failure, (OW, S. H., Harzadeh, I.) list the top four factors that contribute to a projects success are, user involvement, executive management support, clear statement of requirements and proper planning. This article also explores how a project fails; the main reason for failure is listed as, the inabilities of project ownerà ¢Ã¢â€š ¬Ã¢â€ž ¢s to plan and estimate correctly, or fail to implement the tasks according to plan or simply failure causes by human factor. The Standish Group has estimated that American companies spend at least $81 billion for cancelled software projects. Also, that another $59 million to complete a project that has exceeded budgeted plans. It has been estimated that only 16.2% of software projects were completed on time and on budget. Only 9% of this estimation is for larger companies that have a successful project finished on time and on budget. On occasion these are simply a fractio n of the original requirements. Scary? On another scale, Smaller companies do much better. A total of 78.4% of their software projects will get deployed with at least 74.2% of their original features and functions. The study determined that the most projects, 37.1% were impaired and subsequently cancelled in medium companies, compared to 29.5% in large companies and 21.6% in small companies. Many software project failures are due to cost and time overruns which result in the restart of the project. These causes the project to go over budget and exceed time requirements set forth in the original software project plan. With the three major elements for a project in place, (user involvement, executive management support, and a clear statement of requirements), there is a much greater chance that the project will be a success. Without these three elements the chance for failure increases. In the project management scorecard there are several surveys in which to score whether the project is a success or a failure. A survey list reasons most people give, regardless the type of business for failed or poorly managed Projects. This score card also list the cost of a failed project when poorly managed. A n article in the datacenter journal, facing IT Project Failures, explains that the failure of an IT project as others discoveries disclose, can simply mean that the project has gone over budget by a certain percentage, that completion of the project was delayed beyond a certain point or that the business failed to reap a certain return on investment from its project. The CHAOS report indicates that project success rates have increased to 34 percent of all projects. This percent is 100% more from the success rate found in the first study in 1994. A decline in project failure to 15% of all projects is a great improvement over the 31% failure rate reported in 1994. In this current survey a total of 51% of all projects were over the specified time required, over budget or lacking features and requirements.

Saturday, December 28, 2019

Catherine of Siena Saint, Mystic, Theologian

Saint Catherine of Siena (March 25, 1347–April 29, 1380) was an ascetic, mystic, activist, author, and holy woman of the Catholic Church. Hardly an anchoress, her assertive and confrontational letters to bishops and popes, as well as her commitment to direct service to the sick and the poor, made Catherine a powerful role model for a more worldly and active spirituality. Fast Facts: Catherine of Siena Known For: Patron saint of Italy (with Francis of Assisi); credited with persuading the Pope to return the papacy from Avignon to Rome; one of two women named Doctors of the Church in 1970Also Known As: Caterina di Giacomo di BenincasaBorn: March 25, 1347 in Siena, ItalyParents: Giacomo di Benincasa and Lapa PiagentiDied: April 29, 1380 in Rome, ItalyPublished Works:  The Dialogue​Feast Day: April 29Canonized: 1461Occupation: Tertiary of the Dominican Order, mystic, and theologian Early Life and Becoming a Dominican Catherine of Siena was born into a large family. She was born a twin, the youngest of 23 children. Her father was a wealthy dye-maker. Many of her male relatives were public officials or went into the priesthood. From age six or seven, Catherine had religious visions. She practiced self-deprivation, especially abstaining from food. She took a vow of virginity but told no one, not even her parents. Her mother urged her to improve her appearance as her family began to arrange her marriage to the widower of her sister, who had died in childbirth. Catherine cut off her hair⠁  Ã¢â‚¬â€something nuns do upon entering a convent⠁  Ã¢â‚¬â€and her parents punished her for it until she revealed her vow. They then permitted her to become a Dominican tertiary when, in 1363, she joined the Sisters of Penance of St. Dominic, an order made up mostly of widows. It was not an enclosed order, so she lived at home. For her first three years in the order, she stayed isolated in her room, seeing only her confessor. Out of the three years of contemplation and prayer, she developed a rich theological system, including her theology of the Precious Blood of Jesus. Service as Vocation At the end of the three years of isolation, she believed she had a divine command to go out into the world and serve as a means of saving souls and working on her salvation. Around 1367, she experienced a mystical marriage to Christ, in which Mary presided along with other saints, and she received a ring⠁  Ã¢â‚¬â€which she said remained on her finger all her life, visible only to her—to signify the union. She practiced fasting and self-mortification, including self-scourging, and took communion frequently. Public Recognition Her visions and trances attracted a following among the religious and secular, and her advisors urged her to become active in the public and political world. Individuals and political figures began consulting her to mediate disputes and give spiritual advice. Catherine never learned to write and she had no formal education, but she learned to read when she was 20. She dictated her letters and other works to secretaries. The best-known of her writing is The Dialogue (also known as Dialogues or Dialogo), a series of theological treatises on doctrine written with a combination of logical precision and heartfelt emotion. She also tried (unsuccessfully) to persuade the church to take up a crusade against the Turks. In one of her visions in 1375, she was marked with the stigmata of Christ. Like her ring, the stigmata were only visible to her. That year, the city of Florence asked her to negotiate the end of a conflict with the popes government in Rome. The Pope himself was in Avignon, where Popes had been for almost 70 years, having fled Rome. In Avignon, the Pope was under the influence of the French government and church. Many feared that the Pope was losing control of the church at that distance. The Pope at Avignon Her religious writing and good works (and perhaps her well-connected family or her tutor Raymond of Capua) brought her to the attention of Pope Gregory XI, still at Avignon. She traveled there, had private audiences with the Pope, argued with him to leave Avignon and return to Rome and fulfill Gods will and mine. She also preached to public audiences while there. The French wanted the Pope in Avignon, but Gregory, in ill health, probably wanted to return to Rome so that the next Pope would be elected there. In 1376, Rome promised to submit to papal authority if he returned. So, in January 1377, Gregory returned to Rome. Catherine (along with St. Bridget of Sweden) is credited with persuading him to return. The Great Schism Gregory died in 1378 and Urban VI was elected the next Pope. However, soon after the election, a group of French cardinals claimed that  fear of Italian mobs had  influenced  their vote and, along with some other cardinals, they elected a different Pope, Clement VII. Urban excommunicated those cardinals and selected new ones to fill their places. Clement and his followers escaped and set up an alternative papacy in Avignon. Clement excommunicated Urbans supporters. Eventually, European rulers were nearly equally divided between support for Clement and support for Urban. Each claimed to be the legitimate Pope and named his counterpart the Antichrist. Into this controversy, called the Great Schism, Catherine threw herself assertively, supporting Pope Urban VI, and writing heavily critical letters to those who supported the Anti-Pope in Avignon. Catherines involvement did not end the Great Schism (that wouldnt happen until 1413), but she worked hard to unite the faithful. She moved to Rome and preached the need for the opposition in Avignon to reconcile with Urbans papacy. Holy Fasting and Death In 1380, in part to expiate the great sin she saw in this conflict, Catherine gave up all food and water. Already weak from years of extreme fasting, she fell gravely ill. Though she ended the fast, she died at age 33. In Raymond of Capuas 1398 hagiography of Catherine, he noted this was the age when Mary Magdalene, one of her key role models, died. It is also the age that Jesus Christ was crucified. There was and is quite the controversy over Catherines eating habits. Her confessor, Raymond of Capua, wrote that she ate nothing but the communion host for years, and considered this a demonstration of her holiness. She died, he implies, as a result of her decision to abstain from not only all food but all water as well. Whether she was anorexic for religion remains a matter of scholarly controversy. Legacy, Feminism, and Art Pius II canonized Catherine of Siena in 1461.  Her The Dialogue survives and has been widely translated and read. Extant are 350 letters that she dictated. In 1939, she was named as a patron saint of Italy, and in 1970, she was recognized as a Doctor of the Church, meaning her writings are approved teachings within the church. Dorothy Day credits reading Catherines biography as an important influence in her life and her founding of the Catholic Worker Movement. Some have considered Catherine of Siena a proto-feminist for her active role in the world. However, her concepts were not exactly what we would consider feminist today. For instance, she believed that her persuasive writing to powerful men would be especially shaming because God sent a woman to teach them. In art, Catherine is usually depicted in a Dominican habit with a black cloak, white veil, and tunic. She is sometimes portrayed with St. Catherine of Alexandria, a fourth-century virgin and martyr whose feast day is November 25. Pinturicchios Canonization of Catherine of Siena is one of the better known artistic depictions of her. She was a favorite subject of several other painters, especially Barna de Siena (Mystical Marriage of Saint Catherine), Dominican Friar Fra Bartolomeo (Marriage of Catherine of Siena), and Duccio di Buoninsegna (Maestà   (Madonna with Angels and Saints)). Resources and Further Reading Armstrong, Karen. Visions of God: Four Medieval Mystics and Their Writings. Bantam, 1994.Bynum, Caroline Walker. Holy Feast and Holy Fast: the Religious Significance of Food to Medieval Women. University of California, 2010.Curtayne, Alice. Saint Catherine of Siena. Sheed and Ward, 1935.da Siena, Saint Caterina. The Dialogue. Ed. trans. by Suzanne Noffke, Paulist Press, 1980.da Capua, Saint Raimondo. Legenda Major. Trans. by Giuseppi Tinagli, Cantagalli, 1934; trans. by George Lamb as The Life of St. Catherine of Siena, Harvill, 1960.Kaftal, George. St. Catherine in Tuscan Painting. Blackfriars, 1949.Noffke, Suzanne. Catherine of Siena: Vision through a Distant Eye. Michael Glazier, 1996.Petroff, Elizabeth Alvilda. Body and Soul: Essays on Medieval Women and Mysticism. Oxford University, 1994.

Friday, December 20, 2019

Ray Bradbury s Fahrenheit 451 - 2496 Words

It is in the nature of human beings to coexist, adapt, tolerate and think. Human beings use their thinking to solve personal, emotional and societal problems. A world where there are restrictions to what one may think of or what one can use one’s brain for is unthinkable. A world where one is to do as told and cannot think outside the box is unacceptable. This is the world of the novel to be discussed in this essay. Ray Bradbury’s novel Fahrenheit 451 uses different literary elements, and character is one of the most important elements that contributes to the richness of this novel. Bradbury takes readers into a far future to give them a hint of what their world may become if care is not taken. With the use of different elements, Bradbury builds a world like no other, setting the novel very far into the future, many generations after the novel is written. The use of characters accurately depicts the story the novel tells and represents the idea of the society. Written t o portray a futuristic society, Fahrenheit 451 uses the different characters as one of its powerful literary devices to not only build the plot of the novel but to also create a theme any reader may relate to. In the first place, when a story with many characters lays emphasis on the struggles, battles, weaknesses and eventually strengths of a particular character, then the author is not only using this character for plot development, but also to give readers an insight to the growth and development of thisShow MoreRelatedRay Bradbury s Fahrenheit 4511721 Words   |  7 Pagesliterature slowly disappear from the minds of the population? This is the question that Ray Bradbury’s novel, Fahrenheit 451, attempts to answer. In this book, he describes a hypothetical world in which the population not only avoids reading, but has made owning books an unthinkable crime, with all books discovered burned, along with the houses of those who hoarded them. In this dystopian future creat ed by Bradbury, the beauty that is literature has been replaced in society by television programs andRead MoreRay Bradbury s Fahrenheit 4511358 Words   |  6 Pagesnotice them, books were outlawed, knowledge was forbidden, and memories were hard to come by? In the 1950 novel Fahrenheit 451, author Ray Bradbury presents a society which invokes much thought about the way we live in society today. It’s a story about a lifestyle in the future that has evolved from our present, but in seemingly different worlds. Through the protagonist, Guy Montag, Bradbury makes a wider point about the dangers that a society can present. The government of this future forbids itsRead MoreRay Bradbury s Fahrenheit 4511360 Words   |  6 Pages Ray Bradbury and his Fahrenheit 451 Future Technology has had many great contributions, but is it destroying America as author Ray Bradbury foreseen back in the 1950’s. The intent of this paper is to explain how Fahrenheit 451, which was written over 65 years ago, has begun to come true in some aspects of American society today. The intended audience for this paper is fellow students who have not read this novel, and the professor. Ray Bradbury’s role in Fahrenheit 451 is to help readers understandRead MoreRay Bradbury s Fahrenheit 4511120 Words   |  5 Pagesindividuality suppression, and the ever-growing gap between upper and lower class. The United States is heading down the path of becoming a dystopian society. Citizens in the United States have the same general behavior as those in Ray Bradbury’s novel, Fahrenheit 451. This novel features a world where cars are fast, music is loud, and watching television is the main way to spend free time. People rarely make time for each other, rarely imagine and form their own opinions, and rarely take the timeRead MoreRay Bradbury s Fahrenheit 4512532 Words   |  11 PagesRay Bradbury’s Fahrenheit 451 is a magnificent masterpiece written to aid in visualizing what a distant future dystopian society would look like; one in which everyone lives in the fast lane, technology is at its crowning, void of human relations and instant satisfactions, as well as gratifications, are constantly being pursued. The novel was written during the era where communism and the holocaust began to sprout. Mr. Bradbury, being a patriot of his country, feared that society was leaning towardRead MoreRay Bradbury s Fahrenheit 451976 Words   |  4 PagesGuy Mont age from Ray Bradbury’s novel Fahrenheit 451 would be similar to life without a choice. Bradbury’s novel Fahrenheit 451 demonstrates how excessive use of technology affects a person’s relationship. Montage is the protagonist of the novel who is a fireman. Montage lives in a world where his job is to burn books, and initiate a fire. The government is trying to outlaw the use of books in the city. Bradbury portrays this new world through the character of Montage. Bradbury describes Montage’sRead MoreRay Bradbury s Fahrenheit 4512451 Words   |  10 PagesRay Bradbury’s Fahrenheit 451, is a prime example of social criticism. The story sets in the 24th century where people race jet cars; the author’s idea of the future. It shows a flawed social structure, controlled by the media and government with banning and burning of books, and suppressing society’s minds from history. Their logical thought was that it would keep society from thinki ng too much, which in turn would prevent bad thoughts, and to keep them â€Å"happy all the time†. The book tells a storyRead MoreRay Bradbury s Fahrenheit 4511410 Words   |  6 PagesRay Bradbury’s Fahrenheit 451, published in 1953 by Ballantine Books, rose to fame quickly and surely as a grandfather of the dystopian genre. A year after its release, Greg Conklin of Galaxy Science Fiction named the novel, â€Å"among the great works of the imagination written in English in the last decade or more† (Conklin). The Chicago Sunday Tribune s August Derleth called it a shockingly savage prophetic view of one possible future way of life, while honoring Bradbury in sight of his brilliantRead MoreRay Bradbury s Fahrenheit 4512323 Words   |  10 Pagesnot accepted, or even worse, a detached society where emotions no longer exist. By reading the first few pages of Fahrenheit 451, readers immediately get the feeling of a dystopian society. Firemen creating fires, instea d of extinguishing them, and technology that has taken their society to a whole new level of entertainment. These are exaggerated ideas right off the bat, yet Ray Bradbury carries the readers through the story in order to show them his own outlook on the future- in fact, all dystopianRead MoreRay Bradbury s Fahrenheit 4512071 Words   |  9 Pageslives? In the book Fahrenheit 451, Ray Bradbury depicts a society that is immersed in technology, which becomes an obsession for most of its people. Bradbury also describes the negative effects that come with this technology, especially losing essential human traits like communication and common sense. Finally, Bradbury sends the message that technology is so powerful that it not only controls certain people, but an entire society as well. In the book Fahrenheit 451, Ray Bradbury describes the dangers

Thursday, December 12, 2019

Management Accounting Transfer Pricing

Question: Discuss about the Management Accounting for Transfer Pricing. Answer: Introduction: The transfer price is referred as the price at which various divisions of the company transact in business. It is considered to be a trade of labour and goods between departments of a company. The individual entity of a multi entity fund treats the price of the goods and of labour separately. In multi entity corporations different division of the entity is in charge of their own profit, and their calculation of ROIC. The division who are in charge of their profit need to transact among them, and the transfer price concept is used to measure up the price of the goods. The transfer price market acknowledged the market rate of the goods. The goods transferred or to be transferred from one entity to another entity shall fix their price no less than the market rate. If they set the price of the goods lower than market rate, one entity is going to lose its profit. There are regulations in place that guide the transfer pricing concept. There has to be fairness and accuracy in transfer pricing among the entities. In the matter of transfer pricing, the regulation of the arms length is followed and the entities should establish pricing policy based on the transactions done between partiesnot related to each other but at arms length (Investopedia, 2016). Documentation: Transfer pricing requires strict documentation. The transactions involved in the transfer pricing requires close monitoring by the department and by the auditor. It is expected that all the deals related to the transfer pricing would be viewed and monitored in various department; any kind of discrepancy can lead to higher tax payment, regulatory penalty and restatement fees. It has to be ensured that profit for every department is booked properly and the price at the arms length concept is applied in the transfer pricing. It is well known fact that 60% of the goods sold internationally are between related companies (ATO, 2016). Different transfer pricing: The transfer pricing (TP) landscape in Australia is evolving. The tax authorities in Australia are planning to approach the transfer pricing concept by reference to arms length conditions. There are respective treaties accepted by Australia in TP will be applied. It is expected that new TP concept will incorporate the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines. The new TP laws were introduced in Australia after loss of commissioner in Full Federal Court case of Commissioner of Taxation vs. SNF (Australia) Pty Ltd. The holistic view of TP rules on arms length conditions including cross border transactions is acknowledged by Government of Australia and the plan was to incorporate OECDS Base Erosion and Profit Shifting (BEPS) strategy (Kpmg, 2014). According to OECD transfer pricing assessment methods has evolved over the time. In international marketing five different transfers pricing methods are used by the industries. The TP methods are as following: Transfer At cost: The companies generally use the transfer at cost approach which contributes to the corporate profitability in domestic manufacturing industries. This policy also helps to keep duties at a minimum. The companies do not have any profit expectation from transfer price. Cost-Plus Pricing: The cost-Plus pricing method suggests that companies have taken the position that profit must be shown at every stage of movement of the goods through the corporate system. The cost-plus pricing method may imply that price of the goods become completely unrelated to competitive or demand conditions in the international market. It is often seen that most of the exporters use that method. Market based Transfer price: In the market based transfer price the price of the goods to be derived from the international market. There is however considerable degree of variation how profit is to be determined. To enter the new market at the market based price would not help new entrant in the market. Arms-Length Transfer Pricing: It is called the price which is reached between unrelated parties in a similar transaction and these kinds of transactions are called as arms-length transfer pricing. The arms-length price can be seen as not the single price but the range of price. Tax Regulations and Transfer Prices: It is often seen that high tax countries do use the policy of reallocation of income and expenses to maximize national tax revenues. The rates determined by the tax department are insensitive to the business and to the income of the companies (Chand, 2016). Conclusion: OECD is working overtime to set the principal of TP right among member countries. The assessment of the price of the goods transferred to one entity to another entity needs to be fixed based on some regulations and methods to be adopted by various countries. There are five methods being applied by OECD to ascertain the price of the goods to be transferred genuinely. One of such method is known as CUP method, according to this method price of the property or goods transferred under controlled transactions to be compared with the price of the product under uncontrolled transaction. This method can be applied for all types of transactions but it has to be applied in a reasonable and reliable manner. The resale price method is used by the entities which has purchased some product from the associated entity at some price and resold to another entity. The resale price is effectively reduced by the appropriate gross margin. The cost plus method can also be followed where appropriate mark up to be added to the cost of the product to determine the price of the goods. The transactional net margin method is based on the net profit methods. The net profit is to be compared from the uncontrolled transactions in the business entity. The arms length price is to be compared with the actual price at which the transactions have taken place (OECD, 2010). The transfer pricing is nothing but transfer of the goods to one entity to another entity at price. In large companies operate divisions for production of goods. If one division releases the goods at the manufactured price, the efficiency of the division cannot be understood at the cost price. It is also seen that individual entity treats the price of the goods and of labour separately. It is obvious that in multi entity corporations different division charge profit, and calculate ROIC independently. The division charge of their profit need to transact among them, the valuation concept of the price based on transfer price arms length concept is used to measure up the price of the goods. The transfer price market acknowledged the market rate of the goods. Transfer pricing requires strict documentation. The transactions involved in the transfer pricing requires close monitoring by the department and by the auditor. The burden of accounting and documentation is significant as all the deals related to the transfer pricing would be viewed and monitored. Any of the discrepancy of charging lower price to evade tax can lead to regulatory penalty and restatement fees. Each department would look to establish profit from the operation and decide the price at the arms length concept. In all such transactions 60% of the goods sold internationally are between related companies (ATO, 2016). Cleaning and Scraping Division Processing Division Sales 95 160 Units 400000 400000 Direct material 18 5 Direct labour 12 10 Manufacturing overhead 40 25 Variable Cost Direct material 18 5 Direct labour 12 10 Manufacturing overhead 30 10 Selling cost 5 Variable Cost 65 25 Fixed Cost 4000000 6000000 Contribution Margin Sales-Variable Cost 31.58% 84.38% Sales The target of the transfer pricing is to ensure that goods produced by one department reaches to other department at the market price. The help of the price of the unrelated divisions is to be accepted for that purpose. Each division would love to buy goods at the lowest cost so that it can maximize the return of the goods. The target of the divisions would be negotiating the lowest possible price. Here the cost of Cleaning and Scraping Division producing Cruden at $70. If the division decides to sell the Cruden in the open market, it can sell the product at $95 a unit. Processing Division would love to buy the goods at $70. The decision of the company is that Cleaning and Scraping Division produces 400,000 units per year and transfers it all to the Processing Division at total actual manufacturing cost plus 10%. If this proposition is acceptable to the Processing Division, then it would buy the goods at 10% mark up resulting into $77. The target would be negotiating the best deal for the processing division. If processing division is placed at low tax country then the management of the company may decide to sell that product at $70 to the processing division but that may not be acceptable to the tax authorities and they may seek that the sale price of the Cleaning and Scraping Division is listed not below $95, which is the market rate. According to the transfer pricing rules the goods can be sold to other department at the cost price or at cost plus mark up. It is often seen that large organization transfer goods to no tax processing department at the cost price. The reason for such transfer is to evade tax. If the nest department or any be the assembly department is situated in a low tax country, the goods are transferred to that department at cost price, which saves significant amount of tax for the company (Treasury, 2016). There are several methods used to assess the transfer price namely; at cost-plus price. The cost plus price is the added mark up with the cost. One department or the entity transfers goods at the cost plus mark up price which is already negotiated between two departments. The price at the arms length concept can be utilized by the departments also, where the goods is transferred to the price prevailing at the market under unrelated transactions. The better idea would be transfer the goods from Cleaning and Scraping Division to Processing Division at the negotiated price which will be cost plus mark up. Here in this case cost plus 10% would be a better concept. References: ATO, 2016. International transfer pricing - introduction to concepts and risk assessment. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/print-publications/international-transfer-pricing---introduction-to-concepts-and-risk-assessment/ [Accessed 08 September 2016]. ATO, 2016. Simplifying transfer pricing record keeping. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Business/International-tax-for-business/In-detail/Transfer-pricing/Simplifying-transfer-pricing-record-keeping/ [Accessed 08 September 2016]. Chand, S., 2016. 5 Types of Transfer Pricing Methods used in International Marketing. [Online] www.yourarticlelibrary.com Available at: https://www.yourarticlelibrary.com/product-pricing/5-most-important-types-of-transfer-pricing-methods-used-in-international-marketing/5820/ [Accessed 08 September 2016]. Investopedia, 2016. Transfer Price. [Online] www.investopedia.com Available at: https://www.investopedia.com/terms/t/transferprice.asp [Accessed 08 September 2016]. Kpmg, 2014. Global Transfer Pricing Review. [Online] www.kpmg.com Available at: https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/global-transfer-pricing-review/Documents/australia-2014.pdf [Accessed 08 September 2016]. OECD, 2010. TRANSFER PRICING METHODS. [Online] www.oecd.org Available at: https://www.oecd.org/ctp/transfer-pricing/45765701.pdf [Accessed 08 September 2016]. Treasury, 2016. Income Tax: cross-border profit allocation - review of transfer pricing rules. [Online] treasury.gov.au Available at: https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20BEPS%20Transfer%20Pricing%20Recomendations/Key%20Documents/PDF/Transfer%20Pricing%20Guidelines%20Public_Consultation.ashx [Accessed 08 September 2016].

Thursday, December 5, 2019

Stare Way to Heaven free essay sample

As with all song analysis, well look at the song form, the arrangement, the sound and the production. The Song Stairway To Heaven is one of the most interesting songs ever in terms of song form. Everything about it breaks the rules of what we consider pop song form, but thats what makes it so cool. Heres what the form looks like: Intro (8 bars of guitar), Intro (16 bars with Maelstrom), Verse (20 bars), Interlude (8 bars), B section (8 bars), Verse (8 bars), Interlude (1 bar), B section (16 bars), Verse (16 bars), Interlude (1 bar), B section (16 bars), Verse (16 bars), Interlude (1 bar) Thats Just the first part of the song!As you can see, every section is somewhat different length-wise. Now comes the C section up-tempo outer: Intro (2 bars of 7/8), Guitar Solo (36 bars), Vocal (36 bars), Outer (16 bars). Ending There are a couple of interesting things here. First of all the C section intro is in 7, which is highly unusual for a rock song, then both the solo and vocal are 36 bars each, or 9 times through the pattern instead of 8. We will write a custom essay sample on Stare Way to Heaven or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Once again, this is so much different than what youd expect, yet it works.The Arrangement The arrangement for Stairway is brilliant in that there are only 7 instruments, yet it the sounds much bigger. The beginning of the song is mostly acoustic guitar and maelstrom flutes, and a Fender Rhodes electric Plano holds down the bass from the 1st B section onwards to the C section. On the earth verse, the drums and bass enter, along with a 12 string electric. A Telecaster then doubles the riff during the interludes.Take notice that the electric piano continues to play even after the bass enters, with the bass mostly (but not always) doubling it. The C section outer is built around the 12 string electric, bass and drums, and the solo Telecaster (In one of Pages best solos). On the 7th time through the pattern, a enters its back to the bass, drums and 12 string, with the Telecaster playing an answer line on the 3rd time through the pattern. On the 8th time through, the chords are accented, but continue through for a 9th time (really unusual! . The song then ands with a solo vocal, which is, once again, unusual. Ere Sound Stairway was recorded on 16 track at Island Studios in London as well as on location at Hadley Grange using the Rolling Stones mobile studio. The acoustic guitar on the Intro is interesting in that its panned to the left with a somewhat long plate revere that you hear more on the right side. Later in the song, the 12 string is pretty much bathed in this revere. Ere drums are heavily compressed, and are actually recorded in stereo.This, in fact, might have been one of the earliest examples of stereo drums, but its a pretty mild erosion, with Just a little of the crash cymbal and floor tom slightly panned to the left. Ere vocal has a very short delayed plate revere to put it in an environment, but its still pretty much in the forefront of the band. Ere Production limy Page considers this his masterpiece and I think so to, although you have to give props to bassist/keyboardist John Paul Jones for his arrangement skills for the boards.The maelstrom parts could have been boring if they were repeated with every section, but each section is different, which keeps it interesting. Ere song starts quietly, builds to a crescendo, and ends almost in silence, in an excellent example of tension and release. Listen how the instruments weave in and out of the track, even though the instrumentation and tracks are limited. Remember that the song is 8:03 and you want to listen to the whole thing all the way through.