Monday, December 30, 2019

The Concept Of Automation - 751 Words

Shrinking budgets, shortage of qualified personnel and growing workloads are shaping the organization of clinical laboratories and the networks around them. As a result, merging and consolidation of institutions is commonplace to take advantage of economies of scale and as a result, laboratory automation has been in the rise connecting more sectors to tracks. A key question to answer is what is the level automation system is right for each clinical laboratory? Automation can improve labs efficiency and help clinical outcomes. . However, each center must value its own objectives of automation for each sector and define if they will require modular type automation systems or automation. The concept of a consolidated laboratory†¦show more content†¦In this sense, a definition of automation would include the use of combined and computer set, robotics and the analyzers to manipulate the samples before, during and after measurements. The automation of the laboratory, in the broad sense, affects all stages of the analytical process. This means that new organizational approaches ranging from automation of individual processes to reorganization projects and total automation. Between both situations there are an important variety of scenarios that lead to models of laboratory. Total laboratory automation (TLA) involves the integration of analyzers together with pre-analytic and post-analytic. The work of a total automation system begins by managing the samples in an input module that classifies and loads them in the carriers, centrifuges tubes, uncaps them and direct them to the analyzers. The samples, after sampled by the analyzer are stored temporarily in dedicated output location, from where they may be automatically recovered in case it rerun or reflex testing in necessary. The automation of clinical laboratories, when done properly and in accordance with to the needs of each center, provides benefits that include an efficient increase in productivity, the possibility of adding new analytical procedures without increasing the resources human, the centralization of processes, reliable management of samples with full traceability, the standardization of the analytical process, a greater guarantee ofShow MoreRelatedQuestions On Ethical Theories And Tests1363 Words   |  6 Pagesthis section we will run the concept of automation in the workforce through 7 ethical theories/tests, to see if this concept fits ethical implications used in business. The principals under the Utilitarian Theory suggest that there must be a balance effort, that the harms do not outweigh the benefits (Jennings Units 1-3, 2015). 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In Japanese term ‘jidoka’ simply meant, ‘automation.’ Thus, the term suggests in full as an â€Å"automation with a human touch.† In an on-line resource through its website, Toyota company explains how this concept runs in terms of supporting its TPS, as quoted below: â€Å"This principal, jidoka, of designing equipment and processes to stop and call attention to problems immediately when they sense a problem is a central concept of TPS. â€Å"The most visibleRead MoreInnovation and Entrepreneurship in the United Arab Emirates Essay1704 Words   |  7 Pagesrealized within any organization’s vision. In order to effectively discuss why innovation has been successful for both Micro Automation and e-Home Automation International, it is imperative that we first and foremost define what innovation in its broadest definition represents. Moore (2011) offers that innovation in its entirety represents a complex construction of divergent concepts. This means that it’s true meaning is in most cases distorted among the different people who apply it as part of their successRead MoreFailure Automation Essay1305 Words   |  6 Pagesdifferent automation Objective performance shows a clear advantage in high routine automation. In figure 2 and figure 3, both task efficiency and task accuracy are significantly better in high routine automation than other automation. In figure 2, average task efficiency performances in both low and high level at failed automation are maintained at similar levels (mean @ low =, mean @ high = ). The similar performance patterns are shown in the figure 3. Both failed and routine automation supportsRead MoreSample Summary Of Sc And Stlc799 Words   |  4 PagesAn accomplished Senior QA Automation Engineer specializing in Software methodologies (Automation and Manual) with detail-oriented, analytical, and creative thinker with a passion for quality processes. 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Saturday, December 21, 2019

William Paley, An English Clergyman And Philosopher

Marshall I. Cotta May 8, 2017 PHIL-110 Crawley Paley Perplexed William Paley, an English Clergyman and philosopher, has had us scratching our heads for centuries as we ponder the connection between the artificial and natural world. He suggested that if we were walking along a path and hit our foot against a stone, we would assume that the stone had been there forever because it was something â€Å"natural†. However, suppose for a second, that the stone was replaced with a watch. This is where the cogs start turning for philosophers. When we replace the stone with a watch, we are comparing something natural to something artificial. No one would question that the watch was made by a watchmaker. Therefore, according to Paley, logically, if†¦show more content†¦And, since two of the three criteria are met, we can then assume that there is a creator. We live in a world uniquely equipped to support mankind. There is only one explanation for this and that is that the world was designed by an intelligent creator. This omni-god must have had humans in mind when he created the world. (Holt) And, since everything we need is here on earth, it could not possibly be here by chance. There was no random selection or chance that just happened to serve all of our needs. Paley explains that it is perfectly logical to make the leap from watchmaker to omni-God. With concepts so complex as those found in nature, there is no doubt that they required a creator. There is no need to question anything that Paley asserts in his analogy between the watch and the world. Suppose there is an omni-god, an all powerful, all knowing super-being. This being would be perfect in its own right. Therefore, if this being was omnipotent and perfect, would it not make sense that everything it creates is perfect as well? Why would this being make anything less than perfect? Our perfect world would be filled with perfect people living perfect lives in perfect harmony with perfect understanding. Because, why would we worship or trust in a less than omnipotent God? We see no limits to God’s

Friday, December 13, 2019

Beliefs, Philosophy and Religion Free Essays

One of the most notable conflicts that have been debated by many scholars since the medieval ages is the controversy regarding the place of philosophy and religion in a society. The two have been used to attack each other in order to uphold their own credibility. The study of Philosophy is directed towards the speculation of the things that govern the world and its processes, and the nature of man and his relationship with other individuals as well as with the world (Gasset, 1964). We will write a custom essay sample on Beliefs, Philosophy and Religion or any similar topic only for you Order Now Philosophy attempts to scrutinize and make rational explication of almost everything that can be grasped by the human mind. Yet, it does not really provide sufficient and concrete answers to all its queries. Religion, on the other hand, focuses its scope on explaining things and phenomena that cannot be explained by science and at some point even those that cannot really be made explicit by philosophy. It tries to give reason for everything that is happening. Its justification for every reason that it provides is primarily founded on faith (Nasr, 1996). Hence, by faith, it need not be verifiable. A strong faith or believe could suffice one’s doubt and hesitation. However, philosophy would not really admit faith as the justification of something. Reason cannot be supported by merely appealing to one’s faith (Leahy, 2003). Philosophy moves away from dogmatism, which is a character present in religion. Philosophy has a character of skepticism. This means that not unless something is proven to be certain (that which is indubitable or cannot be doubted) philosophy would recognize its validity (Heidegger, 1956). It entails careful and keen analysis of the subject that is being studied. Whereas in religion, it is enough that someone has faith on something in order for it to become valid (Nasr, 1996). These are the most common distinctions that distinguish philosophy from religion. The purpose of this paper is to discuss how philosophy and religion are realized in particular Schools of Thought that influence China namely: Confucianism, Buddhism and Daoism/Taoism. This paper will also compare and contrast these three Schools of Thoughts with Christianity by appealing to their own definitions of Philosophy and Religion. Schools of Thought Confucianism Confucianism is an anthology of ethical values and beliefs that is often equated with religion. These values and beliefs were rooted and developed from the teachings of one of the great thinkers in China, Confucius. His teachings and philosophy were used as the foundations of laws and way of government China and later on in other Asian regions (Chai Chai, 1973). The teachings of Confucius, like that of Socrates, were neither formally written nor published. Yet his students and disciples made the spread of his teachings. However, according to the Chinese History, most of the recordings of the Confucian teachings were burned up at some point in the Qin Dynasty (Chai Chai, 1973). Hence, there was a conflict of interpretation of the Confucian teachings that is evident in various strands of Confucianism. The rebirth of Confucianism was made during the Han Dynasty. It was the motivation for instituting the laws and set of rules of China. Nonetheless, it again faded after the fall of the Han Dynasty wherein Buddhism was introduced to China. Only in the seventh century that Confucianism was revived (Elman, 2002). The chief ideas that the Confucian teachings has were directed toward the ruler, upper class and scholars. Such is a great difference between Confucianism and Buddhism where the latter aims to include the common masses. The instillation of virtues to rulers and noble men is the most original concept in the Confucian teachings. The Golden Rule (Do not do unto others what you do not want others do unto you) is its most celebrated principle that which promotes harmony among all people (Chai Chai, 1973). With this, Confucianism detests war and the employment of too many laws. Confucianism upholds its defined five most fundamental relationships which entails varying responsibilities. These relationships include husband and wife, parent and child (filial piety), the elders and the younger ones, ruler and subject, and friendship (Elman, 2002). Among these five, filial piety is the most important relationship that is nevertheless accentuated these days in contemporary China. Lastly, Confucianism puts high regard with the notions of Heaven’s decree, Great Men and Saints, as well as in performing rituals or Li. Buddhism As mentioned earlier, Buddhism’s teachings are directed towards the general populace (Ch’en, 1972). The very concept of Buddhism is founded on the idea of the Enlightenment (wherein Buddha is said to be the Enlightened One). From then on, the goal of Buddhism is to bring man into Perfect Enlightenment or Nirvana (Hanh, 1999). Siddhartha Gautama is the Buddha. He reached nirvana or the enlightenment period through passionate contemplation. Reaching nirvana would make one free from hunger and selfish desires. It also marks the end of suffering. Once one reaches the enlightenment period, his mind will have everlasting peace (Hanh, 1999). Buddhism advocates the method of truthful inquiry. It tells man not to be overwhelmed by their blind faith. It teaches man to become open-minded and skeptic about the things around him. In accordance with this suggested way of inquiry, Buddhism has established the Four Noble Truths. This tells man that: 1. ) all forms of being, human and other wise are afflicted with suffering, 2. ) the cause of suffering is craving (an illusion of the soul), 3. ) suffering has a lasting end in the experience of nirvana, and 4. ) enlightenment is achieved by a gradual training of the Eightfold Path. These eightfold path is directed towards the clearing of mind and action from indulgence and lustful desires (Ch’en, 1972). Buddhism does not believe in a God or the likes. There is no one that can fully control one’s own self than him alone. Thus, one has the full responsibility of himself and his actions. And these are not predetermined by a Supreme Being. The concept of Karma is also one of the most distinct features in Buddhism (Ch’en, 1972). It pertains to the belief that all actions have subsequent consequences that are directed to the acting agent. Karma can be a good one or bad one. It depends on the nature of the action performed that produced the consequence that is reflected on the performer of such action. The concept of Rebirth can be best understood by appealing to the principle or doctrine of Karma (Hanh, 1999). Taoism/Daoism Taoism is a school of thought pioneered by Lao Tze or Lao Tzu, also one of the great thinkers in China. Taoism means the path or the way of living to obtain a harmonious relationship with the world and all its definitive processes (Po-Tuan, 2001). Taoism was started as simple philosophical discourse but eventually evolved and took the form of religion. One of its beliefs is the concept of Tao which is defined as the root cause of everything. Tao motivated the rise of the Yin Yang which causes the formation of the universe. Taoism highlights that man should live in harmony with the nature (Po-Tuan, 2001). And only when man achieves such harmony that he will leave in peace and prosperity. Taoism maintains the principle of Wu Wei or non-action which means that man should not go against the nature and must instead go with its operation (Taoist Association of China, 2002). Man need not act since the nature will do the action provided that man lives in harmony with it. Unlike, Buddhism, Taoism believes in multiple Gods. It has hierarchy of Gods that represents system of government in the ancient China (Taoist Association of China, 2002). The ethics defined in Taoism is represented by the three Jewels that which symbolizes compassion, moderation and humility (Po-Tuan, 2001). Taoism encourages the people to examine their way of living by first making them realize that living with accordance to nature would mean peace. It also suggests that man should not overly use his being a man. It says that man should prioritize his needs and lessen his wants and desires. Lastly, it orders man not to become egocentric and egotistic. Christianity in China Confucianism, Taoism and Buddhism are the prevailing religions in China. Before the entrance of Buddhism, Confucianism and Taoism are two most notable and most patronized religions in China (Legge, 2004). In fact, the two seemed to be opponents of each other primarily because of their consistent difference on particular viewpoints and issues. But the penetration of Buddhism marks a turning point with regards to the religious inclinations in China. When Buddhism entered China, it signaled the redistribution and reconstruction of religions all throughout China. Confucianism, Taoism and Buddhism have been even combined at particular regions to serve as one religion. Hence, China’s religion cannot really be said to be concentrated with one of its three most recognized religions (Legge, 2004). In the seventh century A. D. , Christianity was introduced to China (during the Ming Dynasty) (Bays, 1999). Christianity is a very different religion as compared to the earlier religions in China. From then on, Christianity has been said to be the fastest growing religion in China. It is recorded that 40 million to 100 million of population in China are either Catholic or Protestant. This means that China has started to embrace the western religion that is very unlike with their traditional and ancient religions (Bays, 1999). The arrival of Robert Morrison in China has started the spread of Christianity towards China. The Bible has been even translated to Chinese in order to communicate with Chinese people and for them to have easy access to it. Since then, several Christian missionaries have visited and taught the doctrine of the Christian Faith (Bays, 1999). Christianity The most celebrated feature of Christianity is the fact that it deifies one God. This God is the cause of everything and the director of everything. All man’s action is caused by this all-powerful and all-knowing God. But these descriptions do not suffice the notion of the Christian God. The concept of the Holy Trinity, salvation, and life after death are also included in the doctrine of the Christian Faith (Borg, 2004). The story of Jesus Christ and His death on the Cross is also the highlights of the Christian Faith (Borg, 2004). It represents the martyrdom of the Son of the God in order to save mankind. All in all, the Christian Faith equates all the happening in this world to what God has originally ordained to occur. And no one can interfere nor change what God has decreed. God and Fate or Destiny have been often characterized as the same thing (Borg, 2004). But the former has the most perfect and powerful character. Analysis: Compare and Contrast Confucianism and Christianity Among the other school of thoughts (discussed in this paper), Confucianism is the most compatible religion with Christianity. They both advocate that Heaven’s decree is the most fundamental source of order in the world (Chai Chai, 1973). Only that, in Confucianism, there is no stress given to a god or a deity to be worshipped (Elman, 2002). Such obedience is directed to the Heaven itself. Whereas in Christianity, there is a God that is the end of one’s being obedient (Borg, 2004). As mentioned in the introduction, the defining mark that distinguishes philosophy from religion is the fact that the former repudiates dogmas that tend to confine and limits one’s way of thinking while the latter deliberately suggests and recommends particular doctrines in which one needs not to be certain of (Leahy, 2003). Philosophy speculates and examines the very concept of faith which is often used to justify religions and their established tenets. The belief of the Confucianism and the Christianity about the notion of Heaven’s decree obviously falls under the sphere of religion. It is primarily because the existence of such decree from heaven cannot be verified or confirmed yet can be justified through faith. Yet philosophy does not admit such finality. As cited, philosophy is still at the period of examining the very nature of faith as a source of justification of knowledge (Gasset, 1964). With regards to ethical patterns included in the Confucian and Christian faith implies that man should be virtuous in order for him to have a harmonious life. Yet both have different ways of looking at the concept of a harmonious life. For Confucianism, a harmonious life is the achievement of order in human relationships (Chai Chai, 1973). On the contrary, for Christians, a harmonious life is being free from sins which separate man from God (Borg, 2004). Seemingly Confucian notion of a harmonious life is philosophic in nature which really explains how harmony could be affected by human relationships – that is verifiable and can be validated. Conversely, the Christian notion of a harmonious relationship is really superficial and metaphysical. One cannot really confirm the truthfulness of such statement. And it cannot even be explained by reasoning. But only faith can support it. Hence it is more of a religious belief rather than a philosophic one. Buddhism and Christianity On the other hand, Buddhisma and Christianity is not really compatible with each other (as religions). As discussed above, Christianity advocates a religion that which is primarily directed towards the belief to a God. Yet Buddhism undermines the concept of a Supreme Being that which is all-powerful and all-knowing, and that which controls man’s actions. Buddhism maintains that man can have the full control over his life therefore he does not need a god that would provide guidance and direction for him (Ch’en, 1972). Perfect enlightenment is the stage wherein a man successful reached the point of having a complete understanding of everything including his being (Hanh, 1999). For this reason, God and Buddha is never really equal to each other. Having such distinction, it can be inferred that Buddhism tends to avoid metaphysical speculation since it does not allow the concept of a supernatural entity as cause of man’s actions. Buddhism keeps its teachings to the moral standpoint and its reliance on experiential insight. Whereas, Christianity admits the existence of a God though there is no concrete and material evidence for such existence. The two can be analyzed in the light of a rationalist and an empiricist wherein Buddhism most likely supports the empiricist view of knowledge, that which lies in experience. However, Christianity supports the rationalist’s view that only reason itself even without experience can prove God’s existence. Thus, Buddhism and Christianity is really opposites of one another. Nevertheless, both of them considers codes or doctrines that are needed to achieved their established purpose (Buddhism is for enlightenment; Christianity is for salvation). Hence both suggest dogma that which their disciples must follow in order to achieved their goals. This is where religion is obviously manifested. In the first place, one can go against these codes and doctrines and look for other ways that can also bring the actualization of their goals. Philosophy suggests that one should not limit himself from what is traditionally accepted as true or what is traditionally accpeted the right way of doing something (Heidegger, 1956). Taoism and Christianity Like Buddhism, Taoism is also not compatible with Christianity. There are two major factors that make Taoism and Christianity very different with each other. The first one is that, Chirtianity is a monotheistic religion while Taoism adheres to mulitple gods hence making it a polytheistic religion (Legge, 2004). For Christians, there is only one God (The Holy Trinity is a representation of One God) (Bays, 1999). For Taoists, they have different and particular deities that vary in different regions (in China) (Taoist Association of China, 2002). Secondly, Christians believed that the order in the universe is predetermined and directed by God. On the contrary, Taoists believed that nature is responsible for whatever order the universe has. Such conceptions are significantly and obviously different. There is a semblance of philosophic character that is evident from the two. By appealing to ehtical or moral principles, Taoism suggests that man should live in harmony with nature thus also implying that man should act in accordance with what nature ordained. This appears like the Natural Law Theory. Nonetheless, Christianity upholds the Divine Command Theory which states that man’s action and all the process in the world is ordered and commanded by God or a Divine Entity. Such regard for who or what implies the order of the universe and all its processes can be considered as a philosophical discourse. Yet such is not really explicit in Christianity. On the other hand, Taoism is most likely illustratiing how nature directs and affects the universe and all the things that lie within it including the human persons and their relationship among each other (Po-Tuan, 2001). Conclusion Philosophy and religion are two different spheres. Philosophy does not provide all answers to all the questions that one can give but can provide different ways and approaches on arriving at the possible answers. Religion, in contrast, tends to have answers for all man’s questions that are founded and based on particular doctrines that it has. Yet, it does not give man the chance of verifying the truthfulness of each doctrine by means of other method but faith. Confucianism, Buddhism and Taoism are the most recognize and extensively used religions in China. But after the entrance of Christianity, the Chinese traditional culture and relgion have changed significantly due to differences that are distinguishable from the three schools of thoughts and Christianity. The most important note here is the fact that before these schools of thought became religions themselves, they first became philosophical underpinnings which aim to make people realize the obscurity of the world. But eventually they became religions when people started to impose doctrines and rules that are grounded from these teachings in order to live harmoniously with the world. How to cite Beliefs, Philosophy and Religion, Papers

Thursday, December 5, 2019

Journal Of Accounting And Economics Studies-Myassignmenthelp.Com

Question: Discuss About The Journal Of Accounting And Economics Studies? Answer: Introducation IAS-38 is an intangible asset outline that lists the requirements for managing intangible assets. It helps a business recognize, make use of and allocate any intangible assets into the businesss production system. Intangible assets are those without physical or material touch, i.e. they are non-monetary. The IAS enable a business evaluate the assets according to its policies and rules. The introduction and adoption of the IAS into the accounting practices of a business will certainly cause changes. Adoption of the IAS is one of the most significant practice in the modern business world. Recently, most companies have started using the IAS policies and rules in managing and modifying their accounting operations. The reason for this is the fact that the accounting policies change with improvement in technology and desire for general business development and growth (Achim and Chi?, 2014). This means that with the improvement in the worlds aspects, the business world also desires improvem ent. Most businesses expect the adoption to cause more positive changes or effects than negative effects. For instance, the businesses expect positive effects in their productivity, their decision making processes, management methods and techniques, their investments activities, their performance measures or performance indicators, increase in productivity, financial statements reports to name just but a few. On the external world, the businesses anticipate an improvement in economic change, increase business value, better business brand and name value among other things (Beke, 2011). However, the main issue that makes businesses adopt the IAS system is to improve its financial management practices. This is simply because most of the policies and rules governing IAS relate to financial control and management. They are likely to affect a businesss financial status that any other aspect of the business. Therefore, this is the main purpose for using IAS in a business (to manage financi al status of a business, i.e. either tangible or intangible financial factors or assets. Discussion Impacts of adoption of AIS- 38 around the World The use of IAS-38 is the same for many countries but the impacts are different in each country as well as in every organization. However, the impacts lie entirely along the accounting or financial status of a business organization. The following are some of the impacts: Impact on the analysis of the companys financial statements Journal of Contemporary Accounting Economics ISSN 1815?5669 The application of intangible assets in any business organization leads to interference and causes disruption to the financial statement records analysis. The adoption of these rules is set to change issues like the shareholders equity, goodwill value or measure and the organizations net income (Nicoleta et al, 2011). These aspects include most business intangible assets. The financial statements should be present and show the value and status of a businesss financial position. These statements include the financial position statement, the profit and loss account statement, and the cash flow statement. According to Hung and Subramanyam, 2007, all of the above statements change but the statement of financial position change more than the rest. It is supposed to indicate the value of the tangible and intangible assets of the business. However, due to the adoption of the IAS rules in the business, these assets values change. In most cases, the total assets and the book value of equity i s higher when done using the IAS. On the other hand, when in normal case or other rules, the total assets are mostly less than their value. In addition to that, most researchers have found that the use of IAS can lead to a change in the economy indirectly. Apparently, even though the impact on financial statement is direct that of economic change is indirect. In general, it is clear that the IAS insists on fair values as well as on valuation of a businesss balance sheet. Effect of Organizational Management and Decision Making Process JournalofSmallBusinessManagement 0047?2778 1540?627X When businesses adopt the IAS rules and regulation, they management team usually has more control and power over the organization in general. This means that the managers become more responsible and accountable for the business operations (Zghalet al, 2011). The adoption encourages the management to improve its communication techniques because in case of any change, there must be an explanation offered by the managers to the owners or stakeholders. The fact that there is clear, relevant, understandable and reliable information for the managers to use, they are then able to make very wise and effective decisions especially those that relate with the organizations financial status (Renkas et al, 2015). This is simply because the adoption encourages the documenting of actual, correct and valid data on all business aspects for future use (Palea, 2013). For instance, with the IAS adoption, the business can report reliable data on business profit or revenue levels, expenses, asset value, b usiness liability position and its equity status. The management gets the opportunity to do an excellent job with the adoption of the IAS that leads to better investments opportunities as well. The adoption can take part in creation partnerships and mergers for businesses. Most business organizations do not value partnership and not gaining anything from any process, especially when businesses are in partnership with another (Renkas et al, 2015). Therefore, the adoption of the IAS creates an opportunity for both businesses to come together and learn from each other. Through the adoption, a business is capable of widening and expanding its business operations further in the future. Effect on organizations productivity JournalofInternationalAccountingAuditingTaxation ISSN 1879?1603 A businesss productivity levels influenced by the use of IAS: When businesses make use of the IAS effectively and efficiently, its productivity becomes hence better economy and wealth as well. The businesses that use IAS have an effect on a countries economic change in an indirect way. The relationship between IAS and productivity considered as the relationship between IT and Productivity. The IAS involves the use of professional accounting rules and techniques that ensure good quality, effective and efficient information for the business (Csebfalvi, 2012). In that case, the use of IAS ensures clear, reliable and valid information documentation especially the financial information that helps the investors, financiers, business partners, creditors and suppliers among others. The use of IAS will ensure effective use, utilization and allocation of the businesses finances. This includes in operations like investment opportunities, human resource hiring or employee rewarding, technologica l improvements among other things. This kind of business operations are the ones in charge of contributing to business productivity. On the other, they make use of the organizations resources and finances, i.e. the assets and revenues. Therefore, when a business uses the IAS rules and regulations effectively, it will be simply be increasing its productivity. In addition, any business that is productive indicates that its incomes or revenues are also high and investments productive. IAS policies control these incomes, revenues and investment levels and values. Therefore, with the use of IAS, a business will certainly be able to control and manage all of its finances (Fera, 2016). With that in mind, it is clear that the use of IAS in a business can affect its productivity. In other words, it can increase its productivity if used in the right manner or decrease its productivity when used in the wrong manner. Effect of Business Performance Measures and Practices Journal of Accounting Auditing and Finance ISSN 0148?558X There is a positive relationship between the impact of IAS use and a businesss performance and strategic practices. The performance measures of a business are the indicators that businesses use to determine their performance levels. The performance measures are responsible for evaluating the effectiveness and efficiency of every managers action (objective and goal set). Therefore, it is comparing what a business achieves with its originally set goals and objectives, which means that the performance measures are the control and guiding aspects (Plka et al, 2011). This comparison is the one that assess the financial and non-financial performance of the organization. Therefore, the use of IAS will certainly affect the both the financial and non-financial practices and performances of a business organization. Then measuring business performance, a budget is one the key aspects to consider. Every business makes an annual financial plan for the operations of the business in the next year. This plan is composed of both the asset and financial valuation, which are the aspects that change caused by the use of IAS (Yurisandi and Puspitasari, 2015). In addition to that, the adoption of IAS affects the performance measures of a business because they change the characteristics of recording, analyzing, evaluating and valuing the aspects used in determining business performance (Lara et al, 2008). To be specific, the use of IAS affects the management accounting of a. organization. This is an important issue and practice in measuring business performance. Furthermore, IAS modifies the characteristics of these measures to fitting into its rules and policies. It is clear that adoption of IAS can affect the performance measures of a business by changing their characteristics and policies and makes them fit into its own policies. Conclusion From the research and the information found in the journals, the adoption of IAS in business accounting operations can bring great effect. This is simply because the policies and rules listed by the IAS at most times are different from those that guide business operations. However, the main effects relate to operations that depend on an organizations financial support. The IAS policies mostly change the techniques and methods of handling a businesss assets and finances. On the other hand, other impacts include aspects like, productivity increment, Increase in business performance, changes in the management methods and processes, change of an organizations performance measures. Therefore, when the IAS policies involved in a business in an effective and efficient manner, it will certainly bring positive change to the business and vice versa. References Achim, A.M. and Chi?, A.O., 2014. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS.SEA: Practical Application of Science,2(3). Beke, J., 2011. International Accounting Standards Effects on Business Management.Business Management and Strategy,2(1), p.1. Csebfalvi, G., 2012. The Effects of International Accounting Standardization on Business Performance: Evidence from Hungary.International Journal of Business and Management,7(9), p.20. Fera, P., 2016. The Impact of Voluntary and Mandatory IAS/IFRS Adoption: A Review.International Journal of Business and Management,11(10), p.69. Hung, M. and Subramanyam, K.R., 2007. Financial statement effects of adopting international accounting standards: the case of Germany.Review of accounting studies,12(4), pp.623-657. Lara, J.M.G., Torres, J.A.R. and Veira, P.J.V., 2008. Conservatism of earnings reported under International Accounting Standards: A comparative study.Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad,37(138), pp.197-210. Nicoleta, P.D., M?rioara, B. and Teodora, M.I., 2011. An investigative study regarding SMES specific accounting policies.EUROPEAN INTEGRATIONNEW CHALLENGES, p.1529. Palea, V., 2013. IAS/IFRS and financial reporting quality: lessons from the European experienDiscussione.China Journal of Accounting Research,6(4), pp.247-263. Plka, P., Svitkov, B. and Kub?kov, D., 2011. Implementation of IFRS for SMEs and its Impact on Performance Indicators.Finance and the Performance of Firms in Science, Education and Practice 2011. Renkas, J., Goncharenko, O. and Lukianets, O., 2015. Quality of financial reporting: approaches to measuring.International Journal of Accounting and Economics Studies,4(1), pp.1-5. Zghal, D., Chtourou, S. and Sellami, Y.M., 2011. An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management.Journal of international accounting, auditing and taxation,20(2), pp.61-72. Yurisandi, T. and Puspitasari, E., 2015. Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement.Procedia-Social and Behavioral Sciences,211, pp.644-652.

Sunday, November 24, 2019

A Comparison of Imperial Systems in the 16th and 17th Centuries essays

A Comparison of Imperial Systems in the 16th and 17th Centuries essays Though they were all designed for the purpose of establishing and controlling massive colonization, the imperial systems of France, Spain, and England in the 16th and 17th centuries were vastly different. There were many reasons for these differences. These reasons range from the philosophy of the countrys rulers to purely geographic purposes to the personalities of the settlers themselves. The colonial systems also had different reasons for their existence, based on the political situation in the countries. Like most other things in life, the push towards colonial empires was powered by a greed for wealth. During the timeframe of this paper, mercantilism was the predominant economic theory. This theory states that the power of a country is directly proportional to the amount of wealth stored within its treasury. This wealth was acquired through trade. Towards the end of the 15th century, Spain was searching for a way to replentish its treasury, which had been wiped out by war. In an attempt to recover this wealth through expanded trade, Spain sent an expedition to find a fast trade route to the far east, where Marco Polo had encountered miraculous items of wealth one hundred years before. Unlike previous explorers who had searched for faster trade routes, the leader of this expedition would head West. In the process, he would stumble upon what would become the Americas, and lay the groundwork for permanent European settlement. It is important to keep in mind that the Spanish did not see the American Colonies as the future home for many of its citizens, they were simply there to extract wealth and ship it home to fill the Spanish treasuries. This fact is what allowed the Spanish to get along with the locals. They had no desire to flush the natives out to clear room for more settlers from Europe. In fact, the Spanish practiced Encomienda, in which all natives in their colonies were considered full and equal citizens of th...

Thursday, November 21, 2019

The Art of Skill Essay Example | Topics and Well Written Essays - 2000 words

The Art of Skill - Essay Example The camera claimed supreme ability to recreate reality, and accordingly art took different direction. Taking cues from Duchamp and Warhol, the artist Jeffrey Koons developed a style of art that was completely unreliant upon personal skill and instead relied upon reproduction and appropriation. Several reasons for the devaluing of skill in art include the rise of such artists as Koons who intentionally create art that is made without skill. Beech also states that contemporary art itself is involved in taking skills way from artists. While Beech does not view Koons in such a way of devaluing skills, I wish to argue to the contrary in part of my overall argument. Beyond Beech’s argument, I would also like to state that it is part the mass production of various artists in universities that is devaluing skill to an extent. In discussing an exhibit by Jeffrey Koons, the reviewer Lynne Cooke notes that Koons sculptures were â€Å"executed by highly skilled craftsmen in small factories in Italy working, under the supervision of the artist, to two dimensional images which Koons provided as models† (246). Notice that the reviewer states that the craftsmen were â€Å"highly skilled.† This is interesting to note, especially when considering that an artist can achieve fame without being able to create the artwork himself. The people who actually put the physical labor into creating the pieces were simply called craftsmen. In considering this, we can see how actual skill in art is held at no value. The people with the skill who were involved with the project were not artists. They simply handled the technical aspects of the creation of the pieces. Ideologically speaking, it is not necessary in any way for the artist to be skilled in any way in order to be successful. Perhaps it is because Koons i s unskilled that he is has the success to the extent that he does. Koons is by far one of the most