computers :: essays research papers

Computers In Our LivesWith the 21st century rolling right along the engineering science world is becoming highly go on every year. School in America must teach the basics of computers before computers become too advanced for students to even learn the basics. Once the basics of computers are taught in school, then students leave be able to complete a large percentage of assignments all over the computer. There are three basic functions that computers provide do to help education. Computers will help students to receive learning material in an efficient mood. Computers will allow students to accomplish much work using quick research and will allow for increased learning during the students education. Computers will allow students to prepare for the parvenu way of life in which computers will be used in every profession. The computer has an endless supply of possible education aids. Students will be able to research any topic over the computer and the Internet. With all assign ments given, all work can be done over the computers. Students can interest tests over the computer, they can complete math problems and, of course, students can complete writing assignments. The more students use computers, the quicker work will be completed.Students will be able to do all the research they need without leaving their seat. Students can learn about anything they want using the computer, which will lead to for an advanced education. The more a student researches, the more the student will learn about computers. With education switching to computers, students will learn at an efficient rate and will learn more material. Computers are used for research, writing out ideas, and then typing the paper, which makes writing papers easier for the students and more assignments can be given.With the new way of life quickly changing, computers are going to be needed for everything. In America computers will be the basis of every profession. Computer will be used to write up inf ormation, to check background information for police officers, and will be used to even issue seek licenses at fishing stores. If computers are not used daily in school, then the process for the future of the student will not be completed.

The Patriot Act Protects America Essay -- Argumentative Persuasive Arg

The patriot Act Protects AmericaSince September 11, 2001 many people can say that America has changed. more people question if America has changed for the mend or has it just gotten worse. Since the day those four planes crashed around the United republics peoples lives have been changed. Many may not realize how their lives have changed, but with new laws passed life is different within America. The United States Patriot Act is one of the laws passed after 9/11 singed into order on October 26, 2001 just 45 days after the attack. The United States Patriot Act was put in place in order to nurture Americans, yet has been affecting Americans courtly liberties and caused controversy all over the United States.The U.S. Patriot Act was set in place to better serve our country against terrorism. The U.S. Patriot Act is an Acronym for Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Acts (Lithwick). This practice is to vin dicate terrorist actions and improve law enforcement not only in the United States but also around the world. The United States Patriot Act consists of over 1,000 sections that describe the act in great detail. The sections include, but are not limited to, the power extended to the government by The U.S. Patriot Act to deport and incarcerate non citizens. With the U.S. Patriot Act a persons phone line can be tapped, records of any and all purchases checked, and even library records searched. This Act also has sections to financial aid money laundering, expand our countrys border protection, strengthening the extent of criminal laws and provide for people suffering from any type of terrorism acts (Huffman). whatsoever Americans think the U.S. Patriot Act goes ag... ...never demolish terrorism but they can help make laws to prevent it. The U.S. Patriot Act is clearly defined and understandable. notwithstanding though there are pros and cons to the act it is in the governments bes t interest to help keep America safe and keep our civil liberties intact. Works Cited * Fahrenheit 9/11. Dir. Michael Moore. Videocassette. Dog Eat Dog, 2004. * Huffman, Ryan , David Lloyd, and Jason Pollard. Pros of the Patriot Act.2001. 8 Nov. 2004. * Keen, Judy. Home Page. 20 Apr. 2004. 5 Nov. 2004. * Lithwick, Dahlia, and Julia Turner. From a Guide to the Patriot Act. Slate. 1994. * Townshend, Mike, and Maddie Trier. Patriot Debate. State News 10 Nov. 2004, sec. A 2+8.

Don Cherry :: essays research papers

Don Cherry, born and raised in Kingston Ontario, is known for his openness, often debatable and always amusing commentary. Mr. Cherry can be seen hebdomadally during the National Hockey League season. He has a segment during the first intermission, e rattling Saturday on CBCs Hockey Night In Canada called the Coachs Corner. Don grew up compete hockey, for he was playing in the OHL by the time he was 17. Unfortunately, Don never made it big, but he managed to make his way around the secondary league system for a good 15 years. He played a few games in the NHL, attended many training camps, but postal code to brag some. But, that is where Don is different, for he will brag about his days on the ice. He will let every one know about his toughness, grit and determination. After his days as a minor league player, Don was hired on as the head coach for the Boston Bruins, where he experienced much success including a coach of the year award in 1976. It was in 1984 where Don found his t rue calling though, for it was that year where he accepted a job on the popular Hockey Night in Canada.Dons first controversial television interview came after the 1986/87 globe Junior Championship game, in which Canada and the Soviets had an unbelievable brawl. Don condoned the on-ice violence, and that it what he believes in to this very day. Now it is almost as though every Saturday night, Don has something sore and controversial to say. It is for this reason that large numbers of people tune in for the first intermission to see Coachs Corner. Don has been very open with his dislike for European hockey players, especially Russians. Don is the owner of the Mississauga Ice Dogs of the OHL, and he does not have one European player on the team. Don has also been very open with regards to fighting in hockey. He has stated time and time again that fighting is part of hockey, and for this he has been criticized capitally. This is an example of one of Dons many great qualities. Don Ch errys best quality is the fact that he has the ability to say what he thinks, and say what he believes. For example, during the last Winter Olympics in Nagano, Premier Bouchard of Quebec complained that the blue jean Luc Brossard carried a Canadian flag instead of a Quebec flag.

Essay on Shirley Jacksons The Lottery - Blind Obedience Exposed

Blind Obedience Exposed in The drawing The annual ritualistic stoning of a villager in Shirley Jacksons The Lottery parallels tradition in American culture. This paper will inform the reader of the effect tradition has on characters in the short story The Lottery and how traditions assuage strongly influence peoples lives in america. Christian weddings hold many traditions and superstitions that seemingly defy logic. Although most couples no longer have arranged marriages or dowries, beginners unflustered give their daughters away during the services. The bride and groom do not see each other before the ceremony, fearing that bad luck might come their way. A genius scolded me because I had originally planned to marry at the top of the hour, and told me I should change it just to be safe. Society continues to hold these traditions and superstitions very honest because of cultural influences and the possibility of bad things happening. In Shirley Jacksons short story The Lotter y, the annual ritualistic stoning of a villager parallels the traditions inherent in American culture. The shady box is a source symbol of tradition for the townspeople. The original box wore out many years ago, and a new box was built from pieces of the old. This reflects customs duty in our own society. For exam... ... time. It is possible that they were simply afraid of what would happen to them if they changed or stopped the lottery. Maybe they just went through the motions of the lottery without questioning why, or genuinely giving it much thought. Whatever the real reason, the tradition of the lottery continued. I will also continue to uphold traditions at my wedding one-month from now when my father will give me away at half past the hour, and I will take great pains not to see my fianc before. Work Cited Jackson, Shirley. The Lottery. literature Reading, Reacting, Writing. 4th Ed. Ed. Camille Adkins. Orlando Harcourt College Publishers, 2001. 315-322

moralhf Essays - Adventures Of Huck Finn And Moral Progress :: Adventures Huckleberry Huck Finn Essays

Adventures Of huck Finn And Moral Progress The main character of Mark Twains Huckleberry Finn undergoes a bring moral diversity upon having to make life defining decisions end-to-end his journey for a new life. Huck emerges into the novel with an inferiority complex caused by spiritedness with a sottish and abusive father, and with the absence of any direction. It is at this point where Huck is first seen without any cin one casept of morality. Fortunately, Huck is later assisted by the guidance of Jim, a runaway slave who joins him on his journey and helps Huck gain his own sense of morality. Throughout Hucks adventures, he is put into numerous situations where he must tincture within himself and use his own judgement to make fundamental decisions that will effect the morals of which Huck will carry with him throughout his life. Preceding the drive of the novel, Miss Watson and the widow harbor been granted custody of Huck, an uncivilized boy who possesses no morals. Huck looks up to a boy named turkey cock Sawyer who has determined he is going to start a gang. In order for whiz to become a member, they must consent to the murdering of their families if they break the rules of the gang. It was at this time that one of the boys realized that Huck did not have a real family. They talked it over, and they was going to rule me out, because they said every boy must have a family or something to kill, or else it wouldnt be fair and square for the others. Well, nobody could think of anything to do- everybody was stumped, and set still. I was most ready to cry but tout ensemble at once I thought of a way, and so I offered them Miss Watson-they could kill her (17-18). At this moment, Huck is at the peak of his immorality. A psyche with morals would not willingly sacrifice the life of someone else just in order to be part of a gang. It is at this point where Huck can straight off begin his journey of moral progression. Huck encou nters his first major dilemma when he comes across the wrecked steamboat and terzetto criminals. When Jim and Huck shit the skiff for themselves, leaving the three robbers stranded, Huck realizes that he has left them to die.moralhf Essays - Adventures Of Huck Finn And Moral Progress Adventures Huckleberry Huck Finn Essays Adventures Of Huck Finn And Moral Progress The main character of Mark Twains Huckleberry Finn undergoes a total moral transformation upon having to make life defining decisions throughout his journey for a new life. Huck emerges into the novel with an inferiority complex caused by living with a drunken and abusive father, and with the absence of any direction. It is at this point where Huck is first seen without any concept of morality. Fortunately, Huck is later assisted by the guidance of Jim, a runaway slave who joins him on his journey and helps Huck gain his own sense of morality. Throughout Hucks adventures, he is put into numerous situati ons where he must look within himself and use his own judgement to make fundamental decisions that will effect the morals of which Huck will carry with him throughout his life. Preceding the start of the novel, Miss Watson and the widow have been granted custody of Huck, an uncivilized boy who possesses no morals. Huck looks up to a boy named Tom Sawyer who has decided he is going to start a gang. In order for one to become a member, they must consent to the murdering of their families if they break the rules of the gang. It was at this time that one of the boys realized that Huck did not have a real family. They talked it over, and they was going to rule me out, because they said every boy must have a family or something to kill, or else it wouldnt be fair and square for the others. Well, nobody could think of anything to do- everybody was stumped, and set still. I was most ready to cry but all at once I thought of a way, and so I offered them Miss Watson-they could ki ll her (17-18). At this moment, Huck is at the peak of his immorality. A person with morals would not willingly sacrifice the life of someone else just in order to be part of a gang. It is at this point where Huck can now begin his journey of moral progression. Huck encounters his first major dilemma when he comes across the wrecked steamboat and three criminals. When Jim and Huck take the skiff for themselves, leaving the three robbers stranded, Huck realizes that he has left them to die.

moralhf Essays - Adventures Of Huck Finn And Moral Progress :: Adventures Huckleberry Huck Finn Essays

Adventures Of huckaback Finn And Moral Progress The main character of Mark Twains Huckleberry Finn undergoes a total virtuous transformation upon having to chance on life defining decisions throughout his journey for a new life. Huck emerges into the novel with an inferiority complex caused by living with a drunken and scurrilous father, and with the absence of any direction. It is at this point where Huck is first seen without any concept of morality. Fortunately, Huck is later assisted by the advocate of Jim, a walkaway slave who joins him on his journey and helps Huck gain his own sense of morality. Throughout Hucks adventures, he is put into numerous situations where he mustiness look inwardly himself and use his own judgement to make fundamental decisions that will effect the ethics of which Huck will carry with him throughout his life. precedent the start of the novel, send away Watson and the widow have been granted custody of Huck, an uncivilized boy who possesses no morals. Huck looks up to a boy named Tom sawyer who has decided he is going to start a gang. In order for one to become a member, they must consent to the murdering of their families if they break the rules of the gang. It was at this season that one of the boys cognise that Huck did not have a real family. They talked it over, and they was going to rule me out, because they said every boy must have a family or something to kill, or else it wouldnt be fair and square for the others. Well, nobody could think of anything to do- everybody was stumped, and set still. I was most ready to cry but all at once I thought of a way, and so I offered them Miss Watson-they could kill her (17-18). At this moment, Huck is at the peak of his immorality. A person with morals would not willingly sacrifice the life of someone else just in order to be part of a gang. It is at this point where Huck preserve now receive his journey of moral progression. Huck encounters h is first major dilemma when he comes across the wrecked steamboat and three criminals. When Jim and Huck take the skiff for themselves, going away the three robbers stranded, Huck realizes that he has left them to die.moralhf Essays - Adventures Of Huck Finn And Moral Progress Adventures Huckleberry Huck Finn Essays Adventures Of Huck Finn And Moral Progress The main character of Mark Twains Huckleberry Finn undergoes a total moral transformation upon having to make life defining decisions throughout his journey for a new life. Huck emerges into the novel with an inferiority complex caused by living with a drunken and abusive father, and with the absence of any direction. It is at this point where Huck is first seen without any concept of morality. Fortunately, Huck is later assisted by the guidance of Jim, a runaway slave who joins him on his journey and helps Huck gain his own sense of morality. Throughout Hucks adventures, he is put into numerous situations where he must look within himself and use his own judgement to make fundamental decisions that will effect the morals of which Huck will carry with him throughout his life. Preceding the start of the novel, Miss Watson and the widow have been granted custody of Huck, an uncivilized boy who possesses no morals. Huck looks up to a boy named Tom Sawyer who has decided he is going to start a gang. In order for one to become a member, they must consent to the murdering of their families if they break the rules of the gang. It was at this time that one of the boys realized that Huck did not have a real family. They talked it over, and they was going to rule me out, because they said every boy must have a family or something to kill, or else it wouldnt be fair and square for the others. Well, nobody could think of anything to do- everybody was stumped, and set still. I was most ready to cry but all at once I thought of a way, and so I offered them Miss Watson-they could kill her (1 7-18). At this moment, Huck is at the peak of his immorality. A person with morals would not willingly sacrifice the life of someone else just in order to be part of a gang. It is at this point where Huck can now begin his journey of moral progression. Huck encounters his first major dilemma when he comes across the wrecked steamboat and three criminals. When Jim and Huck take the skiff for themselves, leaving the three robbers stranded, Huck realizes that he has left them to die.

Cyber Crime in the 21st century Essay

Examine the key features around the growth, development and policing of cyber wickedness in the 21st century.The internet was first created in the 1960s, but it only in reality started to take off and develop in the last 20 years with big websites such as Google (1998) and YouTube (2005). With the internet developing and mint knowing more than about it, cyber iniquity then came about and since then it has grown and gotten more dangerous and more extreme.There argon several different types of cybercrime for example one is called cyber violence, this includes stem and harassment, it can also be bullying people online via social networking sites and chat rooms. Cyber obscenity is another type of cyber crime which is sexual including porn sites. Cyber trespass is the crime of hacking sites and cyber theft is also another cybercrime which is credit card fraud as well as the illegal downloading of movies, music, books etc.Computer hackers are actually intelligent, initially they st arted hacking sites simply because they were able to, and they wanted to explore the sites, at the start it was done just for fun. However it didnt take long for these hackers to realise their potential and what they could really be doing, soon it then escalated and they became more educated and more confident in hacking. These hackers could now be described as attackers.There are a few types of attacks that can be made on a computer. One is Denial of Service (DoS) attacks. This is a system set up which sends out a fake email to an individual, it could be to check their password for online banking or make credit card payments etc. It will look very genuine to helper users and often many of them fall into the trap. E-Mail bomb is another type of attack that can be made, hundreds of emails are sent to a service in order to shut it down. Another attack is a Trojan Horse, these are attachments sent to people perhaps through email, they may also pop up on the screen. They are very appe aling to individuals for example click here for your free iPad or you are the 999,999th visitor, click here to claim your free abide by these are likely to open up viruses. Other types of attacks include Worms, Network Scanning and Key Loggers. Argot is a type of language used for hacking sites and cognize by all highly skilled hackers.There are three different types of hackers they are Black hat hacker, white hat hacker and grizzly hat hacker.1. Black hat hacker they are dangerous and highly skilled hackers. They will make it known to people how good they are at hacking and how dangerous they are.2. White hat hacker they are usually employed by companies to test the security of their websites.3. Grey hat hacker they are very unpredictable and because of this it makes them the most dangerous of all three hackers.Many big website have been hacked such as Yahoo and Play, this is not well known because companies have-to doe with do not want the news to be usualised mostly becau se it would not be good for business as people may conceive of that the website is not safe and will not use it. 22% of the top mobile applications have been hacked.Stalking only became a crime in 1997 and a criminal offence in England and Wales in 2012. Cyber angry walk activities include sending repeated, unwanted messages, it could be ordering stuff on behalf of the victims, publicising the victims personal information, spreading put on information about the individual and encouraging others to harass the victim. There are 2 types of stalking, direct and indirect. Direct is most common and often starts with an email. Indirect is stalking with the use of billboards and advertisements. In 1999, Ellison carried out research on Working to the Halt of Abuse Online 2000 and found that 39% of stalkers began contact with the victim via email.Only 1% of stalkers didnt use the internet to first get in contact with the victim. Stalkers are likely to be an ex-partner, however half of all stalkers arent known by the victim. There were websites set up for people to stalk there ex partner online, they were called Avengers Den and Get Revenge On Your Ex they were designed so people could crush their ex-partners self esteem and they could fake SMS them. 87% of cyber stalking victims are young women (Working to the Halt of Abuse Online). Only 50% of cyber stalking activities are reported to the authorities.There are three groups of cyber stalkers Simple Obsessional, these stalkers have been in a relationship with the victim, the victim has tried to call it of but the stalker refuses to support it and becomes obsessed with the victim. Love Obsessional, these are stalkers who havent had a relationship with the victim but they bank that themselves and the victim have a special connection. Erotomaniac stalkers believe that the victim is deeply in love with them, it can be messages through the media that lead them to believe this. (Melroy, 1996 Mullen et al., 1999)Cybercrime violence has links with terrorism. Cyber terrorism is when an attack is made against a person or property. Cyber terrorism can even be causing a person to be fearful of being harmed. Al Qaeda which is an worldwide terrorist organisation which began in the late 1980s has been on the internet from the late 1990s. These Al Qaeda sites may only be on the web for a matter of hours before they are shut down, however they are soon replaced by another one. There were an estimated 5,600 sites as of January 2008 and 900 appearing each year (Weimann 2008).Policing Cyber villainyCybercrime has no limits and it can be uncontrollable, there are so many crimes committed online it is hard to keep track of all them. Also it is difficult to pull in a pattern in cybercrimes.Cybercrime is still developing, there are more viruses every day, it is the fastest moving type of crime. This may be because many people may be committing cyber crime without knowing it, for example people may not know when th ey are downloading music illegally. Cyber crime is growing and growing. The internets characteristics make cybercrime policing very hard, especially hackers, they are so skilled and make sure they do not get caught. There are state funded public police organisations set up to help police cybercrime and put a stop to it. There are also state funded non police and non public policing organisations. ISPs are set up as well as internet users forming groups to protect themselves from cybercrime.There are specialist units in place for policing cybercrime for example Europol which is the European police enforcement agency and Interpol which is the worlds largest policing agency with 109 countries involved. They connect policing communities to make the world safer. Forensic Investigation Units, CID/ Fraud Squad, Computer crime units and child protection units are specialist units that deal with cyber crime. The aim for the future is to bring in some form of legislation that cuts down on cy ber crime and also to stop cyber crime from starting in the first place.To conclude the internet has proven to be very dangerous and cyber crime is developing rapidly. People have to be exceedingly careful while using the internet and not fall into the hackers trap.Warren, P and Streeter, M (2005). Cyber Crime. London Vision Paperbacks. 1-19, 19-45, 45-72.

Blue-Collar Brilliance Essay

Blue smash workers be the backb wiz of America. In the article, Blue- get word Brilliance, author Mike Rose emphasizes his depression that blue boom jobs should not be viewed as mindless tasks, plainly rather should be acknowledged for the amount of skills and intelligence these tasks truly require. What the author essentially means is that blue collar workers obtain knowledge, intuition, and skills from the social dynamics of their workplace itself. Rose argues that we often make mistakes by judging people based on their level of education and thereby not giving them the recognition they deserve. Through observation, trial and error, and often physical and verbal assistance from others, blue collar workers grow their skills. Blue-Collar Brilliance is an article that makes us realize that globe education does not always measure the level of intelligence of a person.Blue Collar jobs require just as much intelligence as jobs that require formal academic credentials (e.g. a Col lege Diploma) and hence should be recognized for their work. In the article, Blue-Collar Brilliance, Mike Rose disagrees with the assumption that Intelligence is closely associated with formal education (Mike, 247). Although the aforesaid assumption has been absorbed throughout history, Rose believes that to a greater extent than than drills occur in the blue collar workplace than what society gives credit for. I agree with Mike Rose when he argues that although society often defines ones IQ based on school grades, blue-collar workers develop intelligence and skills in workplace through proper planning, problem solving, and social interactions. around blue collar Mehreen jobs are constantly faced with new problems every day, in the middle of grueling schedules, that demand instant resolution. Blue collar workers acquire intelligence, wisdom, and skills from the technological and social dynamics of their workplace. In the article, Mike Rose supports this viewby describing what he learned as a child observing how his gravel was shaping her identity as a waitress in the coffee and family shops. Since then he came to realize that his mothers work required both mental and physical strengths. In the midst of grueling work schedule, Mikes mother learned not only how to work fast still smart as well. She acquired her knowledge and skills by studying human behavior. In her busy work schedules, she memorized tactfully who ordered what by devising mental strategies. in any case working as a waitress, Mikes mother constantly tried to understand the psychology of her customers in an effort to provide customized services to fall in their specific needs. Her experience reminds me of the time when I worked as a sales representative at an AT&T retail store in Alabama. The conceit processes involved in my work was very similar to the work that Mikes mother did. Like Mikes mom, I devised my own mental strategy to respond to customer queries and concerns more effectively in order to satisfy demands.I often made decisions on whether or not to handle a product by observing, understanding, and interpreting the behavior of the customers. In the article, the author emphasizes that almost blue color jobs require significant amount of judgment and reading than white color jobs. The author supports his views by saying, Carpenters have an eye for length, line, and angle mechanics troubleshoot by listening hair stylists are attuned to shape, texture, and motion (Mike, 251). Mike argues that the drop of a tool requires motor skills to perform, because a person needs to know the main purpose of thetool for a particular situation. By working with a tool for a long period of time, the worker becomes attuned to every aspects of the environment that enhances knowledge and perception of the job at hand. As a result, workers get more trained and disciplined. In the routine tasks of most blue collar jobs, reading is integral to workers to understand production quo tas, and learn how to use an instrument.Although formal education is Copernican, but learning how to use those skills is more important. I agree with Mike Roses perception of how modern day society is often reluctant to play upon the blue collar workers the recognition they deserve. However, Im a strong proponent of availing every human being, regardless of their race, gender, or social status, the access to a decent education. I support theauthors claim that people should not be judged only by the kind of work they do. While most white collar workers have higher levels of education as compared to their blue collar counterparts, they may not necessarily be more intelligent or savvy at the jobs they perform on a day to day basis.Mike is not saying that education is not important but he argues that many of the tools to become successful in the work place become routine with observation and trial and error. Education is still a very important tool but learning how to manipulate that tool and use the skills learned in the working environment to make plans and solve problems is more crucial for success. Although formal education is important, the skills and wisdom we acquire through direct experience in life are the true indicators of how intelligent a person is. Blue collar workers should be acknowledged for the work they do because they demand the same level of intelligence as jobs that require academic credentials.They perform routine tasks in the midst of difficult work schedules by reading and making proper judgment, which affects the ways they perform their work. Regardless of the fact that most white collar workers are more educated as compared to their blue collar counterparts, they are not necessarily more intelligent at the jobs they perform. The skills which we develop through formal education are important tools but knowing how to apply those tools in real life circumstance are more important. Through social interactions, observations, and trial and e rror, blue collar workers learn how to successfully accomplish their tasks every day.Works CitedGraff, Gerald, Cathy Birkenstein, and Russel K. Durst. Blue Collar Brilliance. They Say/I Say The Moves That Matter in Academic Writing With Readings. second ed. New York W.W. Norton & Company, 2012. Print.

R.E Coursework Religion and Medical Issues Essay

Ai) Infertility is when a couple massnot naturall(a)y conceive a electric razor. There ar many treatments to get around infertility nigh of these, may however raise moral issues.There argon many treatments available Fertility drugs are one of these, this is where an infertile woman is accomplishn drugs, which stop infertility and make a woman capable of carrying a child. These are recognised by the church, as the sacredness of life is not threatened.AIH ( simulated insemination by the husband), is an otherwise of these treatments. The sperm of the husband is taken and artificially contrive it in the wife.AID (artificial insemination by the donor), this is for if the man does not bring out sperm. An anonymous donor donates his sperm, which is then artificially put into the woman.Gamete storing, is a fairly new process where the gametes are frozen, this means that if one of the parents has a treatment which makes them infertile, they can use the gametes which are stored.Surrogac y. This is where an alien hostess carries the baby. The sperm of the man is artificially inserted into the hostess. This is not recognised by the church because it is very similar to adultery.Aii)Roman Catholics piddle the view that life is sacred and hence the sacredness of life must be protected. The church guesss that no one has the right to children if individual is infertile it is because it is supposed to be that way. Any of the treatments, which involve the destruction of embryos, are banned because this is the same as abortion and that is banned in the Catholic Church. The Church bans any of the treatments, which involve artificial insemination by the husband, as this involves masturbation, which is a sin in the eyes of the church. In AID and surrogacy the child does not get to know their biological parents, the church believes that the child has a right to know their biological parents. All forms of fertility treatments involve procreation outside of sex God intended p rocreation to be carve up of the sex act.Other Christian churches allow IVF and AIH as they believe it is a good use of technology to provide families with the happiness of children. God intended families to begin children, if IVF or AIH is the only way to do that it should be done. The egg and sperm are from the husband and wife and so it is not counted as adultery and therefore it is fluent a pure loving act. Some of the embryos are destroyed in these processes embryos, which are not yet foetuses, so therefore it is not considered murder.The other churches still have major concerns about the other treatments they have not banned them, however. All churches encourage childless families to adopt as they believe all children should have a loving happy family.iii) Generally Christians believe in transplant surgery and think that it is a good thing.Some Christians have some ethical issues, however. They believe that it would be wrong for rich people to pay for variety meat. It is w ell known that some wealthier 1st world citizens would be more than ordain to exploit uneducated, 3rd world citizens to save themselves. This is known as the black market. The people in Africa may not be well educated and therefore do not realise that it is dangerous. It could be dangerous as the surgeon in Africa may be using dirty equipment and therefore the African would be vulnerable to infection. It is also exploiting the poor which is condemned by the bible.Some Christians are opposed to using organs from the dead but support using those of the living. They believe that organs such as the heart are an intrinsic part of the individual created by God. Transplanting organs from the dead into the living is usurping the role of God, and humans do not have the right to play God. This is a sin and is condemned by the Bible. Jesus taught us to love thy neighbour. If an organ can be transplanted while someone is alive then it is not vital and transplanting it would be, loving thy neig hbour.Some Christians believe all transplant surgery wrong and condemn it. They believe that transplants fire the sanctity of life. This is a great sin in the eyes of the church. They believe that transplanting organs is playing God and this is one of the great sins. They also believe that it is very expensive and requires very skilled people of which there are few. It raises the question of when someone is considered dead, as the heart needs to be removed when it is still beating. It diverts recourses from less expensive treatments which could help far more people than transplants.Most Muslims believe that transplants are wrong. They believe that it is against Gods will to remove anything from the remains after death this means that none of the organs can be removed. They believe that God created each person and so to remove something from one and put it in another is to act as God which is the greatest sin in Islam. They believe that life is sacred and only God has the right to give and take it.

Personal Finance Essay

Without financial knowledge, a budget and/or a financial plan in place you can have an income of 100,000 thousand dollars a year and still be living paycheck to paycheck and eventu eachy end up in financial ruin. If a budget is not in place it is very likely to spend more gold than you are making. By accounting for all in all income you receive and spend you are able see youre spending habits. To assess whether youre spending habits are good or bad, need to be improved or ad in effect(p)ed. For instance my family loves to eat out.If I noticed that my family spends $400 dollars a month on fast food/eating out and so I need to decide whats internal to my household and whats not if spending that kernel on fast food is not inherent then I need to make a conscience effort to eat at home more and decide on an acceptable amount and give my family a fast food budget, a certain amount for fast food monthly. I can to a fault add that additional money not spent on eating out to our econo mic systems account or add it to a 401k, IRA, or even pay extra on our credit cards.By making good personal pay choices money can be saved monthly to add to retirement income. Personal finance choices affect your life now but most importantly they will affect how comfortable you are able to retire. To design a budget for earnings, spending, saving and investing a financial plan is a necessity. To create a financial plan for earnings, spending, saving and investing you must first understand these things separately, how they all work together and affect each other and that they are a necessity to laying a solid foundation for your familys future.First, a tiny budget is needed for a clear picture to see how much money you have, what you spend your money on, how much youre spending and the amount go away over. A budget allows you to make sure your money is going where it should. After a budget is created and youve cut back on the little things that arent essential and youve focused o n getting out of debt by not borrowing more than you can afford to pay back and paying more than just the minimum on credit payments then its time to focus on a plan for saving and investing.It is important to take advantage of assess advantaged accounts like employer 401k plans, individual retirement accounts and special retirement accounts for the self employed. These accounts give way for credits, tax deductions and tax free earning on retirement savings. Insurance is also an important part of this process to protect your life, your capability to earn income and the roof over your head.

Ict Impact on Accounting Essay

IntroductionThe purpose of this commentary is to explore how learning and communication technologies (ICT) have ever changed many aspects of concern and telephone line relationship practice and, as a result, offer new and exciting enquiry opportunities to account professionals and faculty members.In todays computerized, interconnected, worldwide stock environment, the account statement profession essential deal with a host of complex issues that never embodyed in the pastfor showcase, how to capture and record new course transactions and events, develop rank-added business and discipline coveres, create new honor- range of mountains and supply- range of a function opportunities, disseminate useful knowledge to a wide array of in lickation consumers, and provide pledge utilitys across the entire spectrum of economical activities reflect some of the more compeUing topics of interest. accounting researchers grass add value to the profession by investigating these issues, among others, and presenting scientific results in a clear and understandable fashion to practicing accountants. An important message of this commentary is that researchers in accounting breeding systems (AIS) and other atomic number 18as of accounting, much(prenominal) as fiscal, scrutiniseing, tax, and managerial, should pee together on projects, as each party quite a little learn a great deal from the other.Synergistic relationships arising from such(prenominal)(prenominal) teamwork hold great strength to yield high-quality research results that stop have notable concussion on the accounting profession. THE NEW BUSINESS AND accounting system LANDSCAPE Over the past centuries, business practices and accounting procedures certain and matured a great deal, yet at a relatively predictable, slow, and controlled rate.We stand squ bely, proudly, and respectfully on the broad shoulders of those who came before us, as their guidance, wisdom, and insight masterfully ste ered us to this lead and time in the profession. However, in the appargonnt twinkling of an eye, ICT has disrupted our peaceful existence by asc repealantly transforming the port in whichAccounting Horizons/ inch 2002business is conducted across the world and alerting us to the many challenges that lay ahead. How technology Affects Business Practice There is lilliputian doubt that ICT has contributed immensely to the magnitude, speed, and acceleration of change in business practice over the past three decades. Rapid changes in the business world place immense pressure on business executives to stay ahead of the competition hy leveraging ICT to dramatically and continually plan business processes and models.Using ICT to Create a Digitally unified Entity puzzle out 1 depicts an ICT infrastructure that envelopes and permeates the inputprocess-output value chain of a business entity. Encapsulated by this ICT infrastructure, digitally integrated business entities capture economic events as they unfold, process information with instantaneous speed and ubiquitous availability, and disseminate valuable last-making information and knowledge throughout the organization.The bl oddmenting of ICT and business process desegregation manifests itself in enterprise resource planning (ERP) systems, which serve as the foundation for linking multiple, associate business entities into integrated supply chains. Using ICT to Integrate the Conventional write out Chain When related entities link their internally integrated information systems to unmatched another, the value ofthe interconnected network potentially becomes great than the sum ofthe participating fuddleds* detached systems.The supply chain illustrated in Figure 2 depicts how a digitally integrated business environment might look, assuming that conventional relationships among upstream and downstream partners remain intact. Suppliers bed monitor upcoming production schedules of manufacturers to ensure that the proper amount and mix of lancinating materials arrive on time where needed.Upon receipt of raw materials, the manufacturer could send electronic payment to the suppliers. Conversely, the manufacturer might look upstream to ensure that primary and secondary suppliers have sufficient capacity to wreak its upcoming production demands. expressiondownstream, a manufacturer disregard monitor inventory balances and movement patterns ofits product hnes to ensure that distributors have sufficient quantities of products on-hand.When new patterns emerge, for instance the legal action rate for product A increases signifi jakestly for distributor X but decreases for distributor Y, the manufacturer can adjust its production and shipping schedules accordingly. Looking further downstream, distributors can monitor ledge patterns at sell locations, thereby making sure that product stock-outs do not occur.Finally, retailers can monitor ever-changing consumption patterns of customers and adj ust product mix and shelf locations correspondingly. Using ICT to Create New Business Models When ICT first arrived on the business scene, managers initially automated be processes, rather than envisioning how ICT could be apply to conduct business in new and innovative ways.Eventually business managers hegan to understand the potential of ICT to support radical changes in internal business practices hence, they viewed the development and implementation of ERP systems as value-added endeavors for their business organizations. To some extent, business entities are experiencing a uniform evolutionary adaptation to ICT in the realm of integrated supply chains. That is, the previous example reflects how business managers are using ICT to automate existingBlending cultivation and discourse engineering ujitk Accounting Research67FIGURE 1 The Digitally Integrated Business Entity Qualitative & Business & information & Quantitative Information cognition / Inputs ProcessesLow p ass judgmentHigh ValueValue-ChainFIGURE 2 The Digitally Integrated Conventional Supply Chain Suppliers Manufacturers Distributors Retailers Customerssupply-chain models. However, ICT further allows new supply-chain and business models to emerge. For example, the hybrid supply chain shown in Figure 3 depicts a scenario where manufacturers deal directly with retailers, thereby bypassing the entire distributor network.For instance, assxime that a manufacturer receives real-time inputsfromretailers, via shelf sensors and cash registers, regarding the shelf location of each product, the rate at which the product is being purchased, the types of discount coupons being redeemed, and the number of units remaining on store shelves. Leveraging on such intelligence58Accounting Horizons/March 2002FIGURE 3 The Digitally Integrated Hybrid Supply ChainSuppliersManufacturersDistributorsRetailersCustomersgathering, the manufacturer could monitor stocks and flows at retail stores, and continuously fi ne-tune its production and shipping schedules. Additionally, manufacturers and retailers could enter into agreements where manufacturers assume stocking responsibihty and retain legal title until the products are sold.A scenario of this nature, often referred to as vendor managed inventories, gives manufacturers greater control over theirproducts, while reheving financial and human resource burdens heretofore imposed on retailers. Taken one step further, manufacturers might begin to rarity why they use retailers at all, since they can create virtual storefronts on the Web, thus dealing directly with customers and allowing for creation of the virtual supply chains illustrated in Figure4. Such economic arrangements, legitimatised under terms and conditions specified in collaboration partner agreements, are very efficient, as they reduce the number of layers from suppliers and customers, thereby dramatically increasing the firms response time and adaptability. Last, but certainly not least, ICT offers new and exciting business models previously not possible, such as virtual enterprises depicted in Figure5. Using this type of ecommerce configuration, a virtual enterprise can establish complex interdependencies with suppliers, manufacturers, and customers, thus religious offering a wide array of goods and services to consumers. The virtual enterprise is organic in nature because the structures, relationships, rules, procedures, and houndaries of business relationships can adapt to ever-changing environmental conditions.ACCOUNTING AND INFORMATION SYSTEMSSIMILARITIES AND DIFFERENCES The emergence of ICT over the past few decades led to a new business and academic disciplineinformation systems (IS). Given that the vast bulk of business event bear upon in organizations deals with accounting transactions, it is no surprise that the disciplines of accounting and IS share a high degree of commonality yet find differences exist between the two disciplines as well.Blend ing Information and Communication Technology with Accounting Research59FIGURE 4 The Digitally Integrated Virtual Supply ChainSuppliersManufacturersDistributorsRetailersCustomersFIGURES The Digitally Integrated Virtual EnterpriseSimilarities between Accounting and Information Systems The input-process-output value chain of a business entity sbown in Figure 1 reflects one area of convergence between the accounting and IS disciplines.For instance, both disciplines examine ways to maximize tbe efficiency and soundness of recording economic selective information, wbere issues sucb as edit and validating input data are of paramount concern. Additionally, botb disciplines investigate various approacbes to automating the immediate capture of economic events at their source as they occur viaAccounting Horizons /March 2002computer-to-computer interactions, point-of-sale applications, self-service features, and so on. Regarding tbe processing of economic events, botb disciplines try on to in tegrate ICT into business processes and ensure the security of bodied databases.Tbe accounting and IS disciplines also endeavor to disseminate reliable and timely information to decision get inrs, and advance understanding witb respect to managing business knowledge tbrougbout tbe organization, Tbe accounting and IS disciplines also seek ways to improve modeling techniques aimed at conveying semantic representations of intra- and inter-enterprise systems.Scbolars wbo engage in intellectual pursuits of this nature categorize tbeir researcb as aim science. Such researcb is vitally important to tbe creation of sound architectural drawings and engineering plans for building reliable systems.Tbe accounting and IS disciplines furtber investigate issues tbat fall into the realm of social science. For insttmce, at tbe individual level, researcbers explore various ways to involve exploiters in systemsdevelopment and implementation projects, improve decision making via decision-support an d group-support systems, and create system interfaces designed to enbance tbe efficiency and effectiveness of human-to-computer interactions.At the organizational level, the ultimate goal is to create information systems tbat best leverage firm resources to maximize profitability and competitiveness, Witb this objective in mind, researchers strive to use ICT in ways tbat support business process (re)design trends, improve intelligence gatbering, sucb as data warebouses, data marts, and knowledge bases, and produce tbe new business models reflected in Figures 2 througb5. Differences between Accounting and Information Systems Accounting can be viewed as a specialized information system aimed at recognizing, measuring, recording, processing, and reporting economic events alter business entities.A noticeable divergence between tbe accounting and IS disciplines centers on the economic implications of business events. Tbe accounting discipline expends a great deal of effort deciding wbi cb economic events must be recognized and how they sbould be measured. Economic concerns of tbis nature are not addressed in tbe IS literature, as event and beat rules are taken as given.Once these important issues are resolved and codified, qualified economic events must be recorded, processed* and reported. As mentioned earlier, botb disciplines investigate similar intra-enterprise issues however, tbe IS discipline is most concerned witb technical aspects of incorporating ICT into organizations, whereas tbe accounting discipline is most interested in leveraging ICT to improve business capital punishment wbile simultaneously maintaining effective internal controls.With respect to system design matters, accountants help to insure that sound internal controls are developed and integrated into information systems, such as (1) editing and validating input data, (2) tracking the integrity of information tbrougbout processing, storage, and retrieval activities, (3) maintaining reliabl e visit trails, and (4) securing operating systems, networks, software applications, and databases so tbat only properly autborized individuals bave access to financial information.To the extent tbat internal controls of this nature cannot be incorporated into tbe system, accountants must design compensating controls around the system. Regarding business process (re)design efforts, IS researcbers again tend to focus on tecbnical matters, sucb as how to buildsystems tbat are adaptable to various business process models. In contrast, tbe accounting discipline focuses on developing innovativeBlending Information and Communication Technology with Accounting Research61ways to (re)design business and information processes to improve the reliability, relevance, and timeliness of financial and nonfinancial business reporting. For example, accounting researchers might redesign business processes to incorporate a more comprehensive set offirmperformance indicators, such as balance scorecard metrics, whereas IS researchers concentrate on how to technically capture and process such input. On the output side ofthe value chain, the business vs. technical distinction between the accounting and IS disciplines emerges once again.The accounting discipline takes a decision usefulness approach to reporting business information. Researchers in this area expend a great deal of effort identifying the nature of financial and nonfinancial information needed by decision makers, translating critical business information into knowledge, integrating knowledge bases throughout the organization, and designing individual- and group-level decision support systems.Although the IS discipline is also compound with information dissemination, knowledge management, and decision support, IS research focuses not on content issues, but on the technical aspects of using ICT for such purposes. Business process (re)design efforts cEin come about beyond the intra-enterprise boundary to include inter-en terprise linkages, such as those represented by Figures 2 through 5. Creating and maintaining immaterialities of this nature beget a host of business and accounting take chances issues for trading partners.For instance, because trading partners are concerned about potential business interruptions during the implementation and operation of inter-enterprise systems, contingency and backup plans must be developed and tested. Trading partners also monitor and control external transactions and agreements to ensure that all parties in the inter-enterprise network live up their trading partner arrangements, else a weak link in the chain couid have serious business and financial implications for all interdependent tradingpartners.While the accounting discipline focuses on these types of implementing, supervise, and controlling issues, the IS discipline concentrates on the technical aspects of establishing and maintaining inter-enterprise relationships. Finally, the accounting discipline provides public offices regarding the extent to which financial statements fairly refiect the financial position ofthe enterprise and the ICT infrastructure is reliable. The information systems discipline is uninvolved with providing such assurances. These similarities and differences between the accoimting and IS disciplines form the basis for the accounting value chain, presented next.THE ACCOUNTING VALUE CHAINThe accounting value chain shown in Figure 6 adapts and extends concepts imbedded in enterprise (Porter and Millar 1985), assurance (Elliott 1994), and information (Elliott 1995) value cbains. Using the accounting value chain as a guide, this section addresses one ofthe most important questions and challenges to the accounting profession. That is, how can accountants add vEilue to business organizations in todays computerized, interconnected, global business environment?Capturing Economic Events On the low-value end of the spectrum fall the traditioned functions of identify ing, measuring, and recording accounting transactions as they pierce the boundary of the entity. Since most of these functions are routine and predictable, cleverly written computer programs can detainment most of these activities. Sometimes, economic events unfold that are new or unusual to thefirmand require that a properly trained accountant intervene.62Accounting Horizons / March 2002FIGURE 6 The Accounting Value ChainImplementing, Monitoring, & Controlling Externalities entifying, . Measuring & Recording Accounting PhenomenaDesigning. Generating. Integrating Managing & Innovating & Integrating Business/Information / / Business Processes // KnowledgeDeveloping, Providing & report Assurance / Low Value IT Can Perform Computerized, Interconnected, Global Business EnvironmentHigh Value IT Can AssistHowever, on the whole, data-capturing tasks performed by accountants in the past have been supplanted by infonnation technology. Because real-time event-capturing processes are ma ture and reliable, accounting researchers have few opportunities in this area to add incremental value to exttint theory or practice. Processing Economic Events The next phase of the accounting value chain deals with converting data into meaningful information streams. As with input activities, computerized processing of accounting transactions is routinely automated.Reliable accounting controls are built into most infonnation-processing systems, hence the integtity of such systems is quite high. For instance, automated checks and balances, coupled with security features, can insure that data are not lost, corrupted, or altered during processing, storing, and retrieving activities. Future research in this area will not concentrate on ICT just rather, it will focus on how to leverage ICT to develop and integrate innovative business process models.Disseminating Business Knowledge The high-value side of the accounting value chain deals with generating, managing, and integrating busine ss knowledge.As suggested by Elliott (2001), knowledge leveraging is the most important and distinguishing competency of professional accountants. While many information technology tools exist to assist in this regard, such as database query languages, data warehouses, and data marts, it is humans who ultimately apply reason, judgment, and interpretation to informational patternswhich in turn begets new knowledge. Accountants can play valuable roles in identifying,Blending Information and Communication Technology with Accounting Research63processing, and utilizing business knowledge, and disseminating such knowledge to other information consumers inside and outside ofthe organization. Developing Externalities A relatively new arena where accountants can add value to the business organizations concerns the development of external linkages to other firms in the environment. As discussed previously, business networks of this nature allow for the formation of emerging e-commerce models across value and supply chains.However, the creation of externalities evokes a host of implementing, monitoring, and controlling concerns relevant to accountants. For example, when a firm establishes digital connections with another firm, the rules of engagement must be carefully specified. That is, an exchange protocol must be agreed upon and collaborative partner agreements must detail the responsibilities, authorizations, and restrictions of each party.Once external linkages are in place, each party must monitor and control informational flows and exchanges to insure that the privacy, confidentiality, and security rights of altered parties are protected. Since the development of external digital linkages has significant internal control implications, accounting researchers face a host of new opportunities in this regard. Providing Assurance There are many new and exciting opportunities where the accounting profession could add value to managers, investors, and society through an expanded line of assurance services.The most notable, yet traditional, form of assurance is manifest in the auditors opinion regarding the fairness offinancialreporting. However, the heavy dependency on ITC within and across business organizations has opened doors to an solely new line of potential assurance services. For instance, the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) considered business-to-consumer assurance in the form of WebTrust. much recently, the AICPA/CICA rolled out a product called SysTrust, which reflects a type of business-to-business assurance. Other assurance services will Hkely emerge over time, such as assurance over the quality and reliability offirms*business and information processes, set in themiddle ofthe accounting value chain, and assurance over knowledge management tools and techniques, located on the upper end ofthe spectrum.Last, but certainly not least, a new breed of e-comm erce assurance service opportunities will likely emerge as firms begin to link their internal systems to one another, thereby forming unique and innovative e-commerce models. Synergistic Research Opportunities in Accounting The accounting value chain illustrated in Figure 6 provides a structure for pondering and framing a wide array of research questions for accounting scholars.The more prominent issues investigated by accounting information systems researchers are reflected in an upcoming AIS research monograph sponsored by the Information Systems Section of the American Accounting Association. Since most of these issues have been directly or indirectly addressed above, this section identifies representative areas where accounting information systems and other accounting researchers can collaborate on research projects. Arnold, V, and S. Sutton, Researching Accounting as an Information Systems Discipline, Information SyBtems Section of the American Accounting Association, forthcom ing.Accounting Horizons/March 2002Business Reporting Taxonomies The AICPA, among dozens of supporters, is involved with developing a technologybased framework to allow for the automatic beginning and exchange of financial and nonfinancial information across multiple, disparate software applications. Realization of this framework will facilitate many desired goals, such as the creation of global supply chziins, immediate dissemination of financial statements to the public, transmission of regulatoryfilingsto governmental agencies, and so on.The technology behind this framework is called extensible Business Reporting Language (XBRL), also known as the digital language of business.More infonnation about XBRL can be found at httpi/Avww.xbrl.org. In order to assure the full potential of XBRL, each data item in a corporate database must be precisely defined and related to other data items. The end result of this mapping process is called a taxonomy. For example, if all firms engagedin p roducing widgets agree on a standardized taxonomy for their industry and map their corporate data accordingly, then financial and nonfinancial information could fiow freely across the industry, regardless of the types of software and hardware being used by the firms.Taken a step further, if trading partner firms involved with the industrys supply chain have access to the taxonomy, then they, too, can easily share business information. This example can be extended to a global setting as well. Research opportunities in this area seek to develop taxonomies to be used for various industries, regulatory agencies, accounting jurisdictions, supply chains, and so on. For instance, AIS researchers could collaborate with financial accountants on the development of XBRL taxonomies focused on financial reporting, including global taxonomies, and with managerial accountants on taxonomies dealing with internal reporting and supply chains.Continuous Financial Reporting In an effort to be more resp onsive to information consumers, publicly traded companies are considering the merits of providing financial statements on a more shit basis than the current quarterly reporting period. Many issues and concerns chuck out with respect to continuous financial reporting, such what is meant by continuous (e.g., monthly, weekly, daily), how to deal with accruals, deferrals, and estimates in a continuous reporting environment, and the impact of continuous reporting on the capital market.Regarding the latter issue, financial and AIS researchers could mold and compare various reporting frequencies, such as quarterly-to-monthly vs. quarterly-toweekly, and conduct either behavioral or experimental economic studies to investigate the impact of more frequent reporting on stock price valuations and market volatility. Continuous Assurance To the extent that continuous financial reporting becomes a reality, the accounting profession must deal with the concomitant demand for continuous, or at le ast more frequent, assurance.The potential research issues in this area include (1) the type of assurance to getaudit or review, (2) the marketplace demand for continuous assurance, (3) the impact of continuous assurance on the audit process, and (4) ways that audit firms can leverage ICT to force an effective yet efficient audit under these circumstances.For example, auditing and AIS researchers could collaborate on projects investigating the efficacy of various types of ICT, such as embedded audit modules, for monitoring client transactions and activity levels and insuring that firmsdo not change financial information on their Internet sites eifler the auditors have provided assurance.Blending Information and Communication Technology with Accounting Research66Quality of Earnings The possibilities of continuousfinancialreporting and related assurance beget questions concerning quality of earnings. For instance, to what extent will more frequent reporting affect a firms ability to manage earnings since accruals, deferrals, and estimates must be more closely tied, in real-time, to related economic events?Could a credence sale transaction captured at a cash register include estimated allowances for doubtful accounts and returned goods based on a percentage ofthe sale amount? willing more continuous assurance affect the nature and extent of earnings management attempts if the firm believes that auditors are more likely to detect such activity in a continuous assurance scenario? AIS and audit researchers can certainly team up to tackle such issues. Market Value of Accounting Systems The impact of ICT on accounting systems has evolved from fairly simple general ledger applications to extremely complex ERP systems.When firms adaptfromone type of system to another, they typically incur huge outlays offinancialand human capital. Questions arise regarding the underlying value of embarking on enormous capital projects of this nature. 1 aspect of value can be viewed fromthe perspective of investors. For instance, how do investors respond when a firm announces that it plans to adopt an ERP system? While this question deals with investors initial beliefs regarding ERP adoption, a follow-up question could focus on the extent to which ERP systems actually improve firm performance over time.Recently, AIS and financial accounting researchers joined forces to examine the first question (Hayes et al. 2001). Reading a study of this nature can help AIS and non-AIS researchers envision the end result of such collaborative efforts. Internal Value of Accounting Systems In a similar vein, researchers could investigate the value of enterprise-wide information systems to internal decision makers and business processes.For example, to what extent do ERP systems improve the timeliness, reliability, andrelevance of decision-making information throughout thefirm?Do enterprise-wide systems offer a realistic framework for creating value-added data warehouses and dat a marts? To what extent can the firm attribute quality improvements in critical success factors, such as services, products, processes, and morale, to enterprise-wide systems? AIS and managerial accounting researchers could collaborate on these and related issues. Decision permit Systems Advances in ICT facilitate the development of a host of potential decision-support systems at both the individual and group level.For instance, decision-support systems can be developed to help design effective internal control structures, configure optimal business processes, and assess business and audit risks. Issues such as interface design, information content, training value, and user reliance are some ofthe more fruitful areas of inquiry. Depending on the context ofthe proposed decision support system, AIS researchers can work with financial, managerial, tax, and audit researchers.Knowledge prudence One of the more promising areas of value creation for oiemizations is to capture, store, pro cess, and disseminate business knowledge. Firm- and industry-spedfic knowledge is accumulated over time on key issues such as research and development, marketing strategies, customer relations, process quality, and so on. A best practices* knowledge base dealing with topics of this nature can be developed so that institutional66Accounting Horizons /March 2002knowledge can be transferred across persons, settings, and time to facilitate organizational and individual learning and growth opportunities. AIS and managerial researchers can investigate critical design issues in knowledge management systems and ways to encourage employees to rely on such systems as electronic colleagues. Risk Assessm.ent and Management When firms switch from one accounting system to another, say from a traditional general ledger system to an ERP system, the nature and extent of business, internal control, and audit risks can change considerably.For instance, ERP systems are more likely than general ledger sy stems to cause business interruptionsdue to the tightly integrated nature of ERP systems coupled with programmed workflow automation from one business process to another. In addition, security risks are often heightened with ERP systems, since corporate information is stored in a relational database and a compromise ofthe database, via viruses, hackers, employees, and the like, can ripple throughout the organization.Company managers and internal and external auditors must be aware of risk differentials across accounting systems and revise contingency strategies, internal controls, and audit plans accordingly. AIS, audit, and managerial scholars can develop projects aimed at delineating risk profiles of various technology-based accounting systems. Once unique risks are identified, AIS and audit researchers can examine the extent to which external auditors are aware ofthe unique risks posed by different systems and how they either do or should adjust audit plans in response to differ ential risk profiles.A recent study by Hunton et al. (2002) represents an example how AIS and audit researchers are working together in this area. Systems Reliability Assurance The new SysTrust assurance service proposed by the AICPA/CICA holds great potential as a revenue generator for CPA/CAfirms.SysTrust attests to the rehability of a firms information systems.For example, company management would make assertions about one or any combination ofthe following reliability dimensions of its information systems availability, security, and integrity and maintainability. Additionally, management can narrow the scope ofthe system to which the assertions apply, such as accounts receivable only, all financial applications, or the entire ERP suite of applications. Then, independent auditors are hired to test for compliance with stated assertions and offer related assurances to the public in the form of an opinion.A firm could voluntarily request a SysTrust engagement to provide comfort to c urrent and potential trading partners, or a potential trading partner might demand that the other partner receive such assurance before entering into a contractual arrangement. AIS, audit, and financial researchers can collaborate on projects designed to investigate various issues, such as (1) the perceived value of placing assurance on various combinations of systems reliabihty dimensions, (2) how companies and audit firms can conduct cost-benefit analyses of SysTrust engagements, and (3) risk factors affecting the market demand for systems reliability assurance.These four dimensions of systems reliability represent the four principles of SysTrust**.Blending Information and Communication Technology with Accounting Research67SUMMARYAs highlighted throughout this commentary, information and communication technologies have radically transformed the nature of business and accounting practice. Accordingly, the modality in which accountants can potentially add value to economic entities and society is undergoing a metamorphosis. As suggested by the accounting value chain shown in Figure 6, many traditional accounting tasks dealing with recording and processing of accounting transactions can be reliably automated.Thus, accountants add little incremental value to organizations in this regard anymore. Rather, an accountants worth is now reflected in higher-order critical-thinking skills, such as designing business processes, developing e-business models, providing independent assurance, and integrating strategical knowledge. Many of the research issues reviewed in this commentary are interlaced with related topics in financitd accounting, auditing, managerial accounting, and taxation.Methodological approaches used to investigate accounting information systems research questions, such as scientific modeling, archival analyses, and behavioral experiments and qualitative inquiries, are also common across accounting domains.Given such complementary interdependences, the academic community would be enriched if AIS scholars were to collaborate on research projects with other accounting reseairchers, where possible, as resulting synergistic relationships will most certainly produce highquality, relevant studies that could drtimatically term the future of the accounting profession and business practice.REFERENCES Elliott, R. K. 1994. Confronting the future Choices for the attest function. Accounting Horizons 8 (3) 106-124. , 1995, The future ofassurance services Implications for academia. Accounting Horizons 9(4) 118-127, . 2001. A perspective on the proposed global credential.Accounting Horizons 15 (4) 359372, Hayes, D,, J. Hunton, and J. Reck. 2001. The impact of ERP announcements on stock prices. Joumal of Information Systems 15 (1) (Spring) 3-18. Hunton, J., S. Wright, and A, Wright. 2002. Unique internal control issues in ERP environments. Working paper. University of South Florida, Tampa, FL. Porter, M. E., and V, E, Millar. 1985. How informati on gives you a competitive advantage. Harvard Business Review 63 (4) 149-160.

Ethics Utilitarianism Essay

a.) Explain the main differences between the utilitarianism of Bentham and that of wonk. Utilitarianism is an ethical theory that facets at the concept of utility, or the usefulness of actions. Two of the most famous Utilitarians were Jeremy Bentham and John Stuart lallygag Bentham was the first to introduce the theory, and his views were much similar to that of modus operandi Utilitarianism. loiter on the other hand differed in his views, and his intention was to improve the theory, and his minds were closer to that of Rule Utilitarianism and Mill was also the one to coin the name of the theory. Although it is the same theory, the cardinal philosophers had two different concepts of the best approach to Utilitarianism. One of the main differences between the two philosophers view of utility is their idea of the intrinsic good. For Bentham, the goodness of actions is measured by the amount of amusement they seduce. For him, two things were the most important, the pursuit of pleasure and the absence of pain, and so happiness is pleasure without pain.Bentham produced his hedonic calculus to calculate the amount of pleasure produced by actions, which includes categories such as measuring the intensity, continuation, and purity of pleasure to work out the best actions to establish. This is because Bentham was a hedonist he thought the best counseling to live life is the most pleasurable way. Although he never specifically said himself, it is thought that he would have preferred acquit Utilitarianism, which looks at several(prenominal) acts, and the amount of pleasure they generate, in each situation. This differs from Mill in that he thought the goodness of actions is based on the amount of happiness they produce. The practice of hobby a rule lay downs happiness, rather than looking at every separate act it is thought that he was closer to a Rule Utilitarian, which concerns following rules to create greater happiness. Furthermore, Benthams Utilitar ianism is much more focussed on the individual.The individual judges each act by its utility, and the amount of pleasure it will produce as it is about the quantity of pleasure, for Bentham, which decides which action should be taken. The motivation is for self-interest, which means that often justice can be ignored, as the focus is not on the wider public, which is different from Mills approach. Mills approach involves looking at the happiness of the community, so justice is addressed, and well-being has utmost importance. To scram it moreuniversal he said that each desires their own happiness, so they should aim at it, and furthermore everyone ought to aim for the happiness for everyone else too, making sympathy the motive for doing an action. both approaches are consequentialist, but for Mill, an ethical act is one where the consequences favour the happiness and wellbeing of all. His approach also looks at the quality of the activities as well, arguing that accepted things can be rated as higher and lower pleasures.He said that food, sex and drink are of the lower category, whereas poetry, opera and fine art and the resembling are of the higher pleasures, and that we should strive for pleasure of better quality, of a more high-class lifestyle, as they are of more value. Whereas Bentham uses the example of a game of push-pin (a childrens game) gives the same amount of pleasure as a good book, Mill argues against that motto the quality of the pleasure is what is importance. Essentially, what makes an act ethical for Bentham is the amount of pleasure that is produced for the individual, and duration and intensity etc. For J.S. Mill, an act is ethical if it follows more set rules, how much happiness is produced on a larger scale, and the quality of the pleasure, rather than the quantity. b.) Mills Utilitarianism is superior in every way to the Utilitarianism of Bentham.Discuss. Both Mill and Bentham wished to produce an ethical theory that created the most happiness, which is what they believed to be the basis for justice, and the best way of living. However, since they sawing machine the way to achieve this happiness in different light, they had different approaches to the theory, meaning that one approach will be considered superior to the other. In my opinion, it is true that Mills approach is superior to Benthams, although not in every way. Firstly, it must be considered that it is not certain which type of Utilitarianism each philosopher preferred. Generally it is thought that Bentham took the Act approach, and Mill the Rule approach, however neither put themselves in any of the categories, so it is therefore debatable. It is evident that both do not stick whole to the respective approaches as an example, Mill was known to write, Actions are right in proportion as they tend to promote happiness, which implies a preference to Act Utilitarianism, although others still think that he may even have been a virtue ethicist.For the sak e of this writing though, I will categorise each philosopher to their sour approach. John Stuart Mill was very familiarwith Jeremy Bentham in person, as he was Benthams godson, and it is evident how this relationship affected his view on ethics. Mill assay to improve Benthams theory, this concept of utility, which Mill coined Utilitarianism. However, his whole idea of the greatest good for the greatest number was accentuated by Mill when he made it more focussed on the community. As he thought more that happiness should be the standard of utility, not the self-centred pleasure. This improves the theory, as otherwise everybody will be focussing on themselves, and in many situations the pleasure of one person may exclude the happiness of many. I think it is also more beguile inside the theory as, if one looks out for the community, it seems more likely that the greatest good for the greatest number will be reached. Likewise, Mills idea of happiness being about the quality, not the quantity of pleasure, is to an extent better.The higher pleasures taking preference over the lower kinds of pleasures seem to fit with the quality of life, fostering and so forth. However, there is a danger that this idea quickly becomes snobbish, and puts the higher classes above those who would prefer rap music over opera. I suppose that this could make Mills approach superior, but in the way that is arrogant and conceited, rather than the definition of superior meaning improved. This shows how the theory is counter-intuitive in just about areas in how the community has importance, and not just the individual and yet Mill still argues that the quality of pleasure takes precedence over the quantity, which seems to contradict the idea of community, and involve multiple classes. Another negative side of Mills theory is that he makes a jump with his universalisability ideas.He makes an inductive leap in saying that just because one person desires their own happiness they will natura lly aim for the happiness of everyone else. John Rawls was known for criticising Mill and how it is not ethical to fill that one person would do something for a group, and how people can be used a means to an end because of that. Theoretically it is a suitable idea, that everyone would look out for the happiness for everyone else, but in practice it is not logical, he is separating morality and motive. An alternative approach to Utilitarianism would be that of Henry Sidgwick. In his book The method acting of Ethics he explained how he was concerned with justice in society.Although he was an Act Utilitarian like Bentham, his approach was similar to Mills, in thatthe consequences take into account the welfare of the people. This is an improvement again on Benthams ethics as justice and welfare have importance over the selfish desires of individuals, which supports Mill and his superiority over Benthams Utilitarianism. In conclusion, Mills Utilitarianism is superior to that of Bentham s, in that it looks at the welfare of the people more, and even though it is snobbish in some areas where Benthams approach is better, overall Mills approach is more improved as it looks as the happiness of others.

With reference to Emily Bronte’s characterisation of Cathy and Heathcliff, discuss whom you may feel most sympathy for and why?

I am aiming to discuss (the above) whom I may feel most sympathy for and why by of Catherine (Cathy for short) and Heathcliff. Wuthering Heights is a novel written by Emily Bronte between 1846-1847 and is vastly influenced and dominated by the characters of Heathcliff and Catherine and their eternal, everlasting sock for each other. The novel is told through the eye of several narrators and most of them do not understand the depth and intensity of Cathy and Heathcliff and so they cannot describe it.This book is extremely complexed and our sympathy for each character always shifts from one person to another as Bronte keeps giving us reasons to change our views. Even though Heathcliff is an unreclaimed creature, without refinement and whose purpose in life-time is to seek visit on all those who have wronged or crossed him, Bronte changes our views by changing his status from hero to villain. Emily Bronte constantly changes the characters status and this adds intrigue to the book.A nother example of our fluxuating views is when we frontmost meet Cathy as she clearly talks about disliking her whole life in her diary and this makes us sympathise towards her as she practically retrieves that postal codes worth hold for. However when Nelly describes the treatment that Cathy gave Heathcliff, spitting at the stupid little thing (Pg30, line 14), we all change our views about her and preferably we sympathise with Heathcliff because of his mistreatment and we start to detest/ disapproval her. There are many gothic elements in Wuthering Heights.An example of this is when Cathys ghost taps at the window of Lockwoods bedchamber when a snowstorm throws him on the pity of Heathcliffs grudging hospitality and he saws the childs arm on broken glass, (Pg20). Throughout the book Heathcliff is linked with bestial nature and called ghoul, goblin and vampire and this is no surprise. Cathy was, at first, awful to Heathcliff but when they became to love each other they were tho ught to be inseparable. However after her father dies she decides to wed Edgar Linton for further social development and not for love.This hurt Heathcliff as she said, to Nelly it would degrade her to marry him and Heathcliff was silently eavesdropping in the dark to her heart-breaking words and so he ran away. It would degrade me to marry Heathcliff (pg67, line 13). This significant resultant creates sympathy for both Cathy and Heathcliff. She still loves him and she insists that she wants whats best for him-whereas, if I marry Linton, I can aid Heathcliff to rise, and out of my brothers power (Pg68, line 12-13).However Heathcliff flees Wuthering Heights without listening to the domicile of the conversation and so he does not know of Cathys original intentions. During childhood, Heathcliff is brought in off the streets and is abused by both Catherine and Hindley. Even though Catherine grows to love him, Hindley becomes more(prenominal) and more abusive towards him as Heathclif f is quickly becoming the households favourite. Heathcliff however, defies being understood, and it is difficult for the readers to resist seeing what they want or expect to see in him.As Heathcliff becomes older Mr Earnshaw sends his son, Hindley, away to college and this feeds Hindleys penalize. The novel teases the reader with the possibility that Heathcliff is something other than what he seems-that his cruelty is merely an expression of his frustrated love for Catherine, or that his sinister behaviours religious service to conceal the heart of a romantic hero. We expect Heathcliffs character to contain such a hidden virtue because he resembles a hero in a love story novel.Traditionally, romance novel heroes appear dangerous, brooding, and cold at first, only later to emerge as fiercely devoted and loving. However, Heathcliff does not reform, and his animosity proves so great and long-lasting that it cannot be adequately explained even as a desire for revenge against Hindle y, Catherine, Edgar, etc. As he himself points out, his abuse of Isabella is purely sadistic, as he amuses himself by seeing how much abuse she can take and still come cringing back for more.However even though Heathcliffs childhood excuses his behaviour later on in life, it is only acceptable to a certain extent as he takes it too far. He does this by ruining the lives of the people who have wronged him or taken something/someone (in Edgar Lintons case) that he cares dearly for but he takes his revenge too far as he ruins his own sons (Lintons) life by making him marry his cousin, Cathy Linton (Edgars and Cathys daughter), just so that Heathcliff can inherit Thrushcross Grange. This makes you feel deep sympathy for Linton and Catherine Linton.It is significant that Heathcliff begins his life as a homeless orphan on the streets of Liverpool. When Bronti composed her book, in the 1840s, the English economy was severely depressed, and the conditions of the factory workers in industri al areas like Liverpool were so fearful that the upper and middle classes feared violent revolt. Thus, many of the more affluent members of society beheld these workers with a mixture of sympathy and fear. In literature, the smoky, threatening, miserable factory-towns were often represented in religious terms, and compared to hell.The poet William Blake, writing some the turn of the nineteenth century, speaks of Englands dark Satanic Mills. Heathcliff, of course, is frequently compared to a demon by the other characters in the book. Considering this historical context, Heathcliff seems to actualise the anxieties that the books upper- and middle-class audience had about the working classes. The reader may easily sympathize with him when he is powerless, as a child tyrannized by Hindley Earnshaw, but he becomes a villain when he acquires power and returns to Wuthering Heights with money and the trappings of a gentleman.This corresponds with the ambivalence the upper classes felt t oward the lower classes-the upper classes had charitable impulses toward lower-class citizens when they were miserable, but feared the prospect of the lower classes trying to escape their miserable circumstances by acquiring political, social, cultural, or economic power. Catherines childhood is somewhat different to Heathcliffs as she has no reason to hate or despise anyone, but she does detest the way Heathcliff is tempered. As a child, Catherine behaves spontaneously and naturally.She is selfish and believes she may act autonomously. Nelly doyen describes Catherine as mischievous and wayward. Evidence of Catherines wildness can be seen from the pledge she and Heathcliff do- promised fair to grow up as rude as savages in resolution to the terinay of Hindley. Catherine is defiant of authority and seemed to enjoy the wrath of others- she was never so happy as when we were all scalding her at once Catherines passionate nature, evident throughout her childhood, seemed not to exist in her early months of her marriage to Edgar.Her passion was described as- gunpowder which lay as harmless as sand because no fire came near to explode it. As the book is based on Cathy and Heathcliffs profound love for each other it seems strange that they both marry other people. Although Cathy is the one who triggered Heathcliffs revenge by marrying Edgar Linton but what Heathcliff didnt realise was that it wasnt for love but for money to help him escape the clutches of Hindley.Before Cathy decides to marry Edgar Linton, Nelly reminds her how Heathcliff would feel about the idea and questions how theyll both bear the separation. As curtly as you become Mrs Linton, he loses friend, and love, and all Have you considered how youll bear the separation, and how hell bear to be quite deserted in the introduction? (Pg67, lines 36-39). Even though Cathy believes she is doing the best for her and Heathcliff, he alternately thinks she is being selfish and only wants social advancement. This creates sympathy for Heathcliff but also for Cathy as she is disillusioned to what Heathcliff wants as he would gladly be tormented for the rest of his life if that was the only way they could love and be to pick upher with each other.However when Cathy nears death she abandons Edgar and pleads instead for Heathcliff to stay. Oh, dont go, dont go (Pg138, line 12), however Cathy spent a few days of solitude in her room without talking to her husband even when he do the effort. This gives us enough to slightly resent her as Edgar loves her even if she does not love him. After Cathy dies, Heathcliff grows to become deranged and he begs her spirit to remain on Earth and he didnt care if she haunted him or drove him mad as long as she never left him alone.This shows Heathcliff is unwilling to let go of Catherine and this attracts our sympathy for Heathcliff as he clearly loved Cathy and she meant the world to him. In chapter 29 there is another example of Heathcliffs unwillingness to let go as he explains to Nelly that he felt Cathys presence. I felt her by me-I could almost see her (Pg244, lines 25-26). The reader would not believe this however, but they would believe that Heathcliff thought he did feel her as he has suffered a lot of anguish from Cathy dying recently.Shortly after, Isabella flees to London and she gives birth to Linton (Heathcliffs son). This shows us that Isabella wanted her son to have nothing to do with his father. Thirteen years after, Isabella dies and Linton comes to live with Heathcliff and he is treated as bad as his mother was. When young Linton meets Cathy they start a secret romance through a collection of letters but Nelly destroys Catherines share. Although it becomes more and more obvious that Heathcliff is making his son pursue her, just so that they can marry each other.This was all part of his revenge as once they married he would have legal claims over Thrushcross Grange and his revenge upon Edgar would be complete. He ma de them marry by taking Catherine and Nelly hostage at Wuthering Heights until Catherine married Linton. After Heathcliff made sure this happened he hence made sure that his son left Thrushcross Grange to him in his will. This reveals that Heathcliff no longer cares about anyone and not even his son, his own flesh and blood. It also reveals that Heathcliff will stop at nothing to get what he wants and it shows us that he can practically overcome all obstacles to do it.Our opinions constantly change throughout this book. At first I think that when Heathcliff comes back he is a sophisticated and reformed man who has risen high above his ill treatment as a child. However soon after his return he reveals that he is not and you see this towards the end of the book as he ruins most, if not all, of the characters lives. We can feel sympathy for him however because the causes of what he is by the end of the novel is the disloyalty of Cathy and the constant abuse by Hindley as a child.These bad influences on a young child show slight excuses for his bad behaviour in the future but there is no excuse for Heathcliff taking revenge on their children as well, even though they are innocent but he believes as they share the same blood as their parents they are also in the wrong. This is also why Heathcliff has brought scurvy on himself. Cathy is the dominant female spirit in this novel. I believe she has brought her suffering on herself, as she has not been true to her nature and she had swapped the outdoor life she had with Heathcliff to be the lady of Edgars manor.As she breathed the stifled air of the Grange instead of the wild air of the moors, she has effectively cut off her oxygen supply and then she eventually dies, a situation entirely her fault. However in death she had regained her freedom by returning to nature, the dire consequences of her failure to remain loyal to her true self. When Cathy dies and her coffin is buried, Nelly describes that she is buried in the corner of the yard between Edgar and Heathcliff. I believe Emily Bronte is trying to show Cathys conflicted loyalties to each character as she had reasons to marry Edgar and to love Heathcliff.My conclusion about her is that she represents wild nature in her lively spirits and her occasional cruelty. I feel most sympathy for Heathcliff as he has had the shoot in life despite inflicting pain on others. I think this because Cathy has had a better life and other characters in the novel have treated her better whereas Heathcliff has been badly treated by nearly all of the characters. I also feel sympathy for his character because he is not sure what Cathy wants, him or Edgar, as she says she loves him and yet she marries Edgar?

Toys and Games industry

Toys R Us is one of UKs leading spiel and game retailer. This floor conducts an academic research focus on Toys R Us (UK) in toys and games retail sector. In the first take apart of this propound, we testament discuss the toys and games industry background and the overview of Toys R Us. Then, the research go away focus on carte du jours Five Force Model and Porters generic wine Strategies. In the next parts, this report will concentrated on the potential strategies which Toys R Us magnate pursue in the future. Conclusion and recommendation will be mention in the final part of this report and the recommendation will be covered the best dodge for Toys R Us which fag end be used for the future competitiveness.1.1 Industry Background After the decline in 2008 and 2009, the toys and games trade has big(a) closely 5% just under 2.2 billion. The market has opportunities to increase the sale revenue from 2010 to 2015 (MINTEL 2010). The propose 1 shows UK retail value sales of t oys and games between 2005 and 2015. (Figure 1, Source from MINTEL Report 2010) harmonise to MINTEL 2010, the main players in the toys and games industry in UK is Argos, Toys R Us, Disney and rough internet specialists such as Amazon and Ebay. The Figure 2 shows the retail market sh ar for those main players. (Figure 2, Source from MINTEL Report 2010)1.2 bon ton overview Toys R Us is UKs leading traditionalistic toys and games retailer with over 1500 stores and 71,000 employees (including part-time employees) in 33 countries and the callers headquartered in Wayne (DATAMONITOR 2011). Toys R Us offer Toys, Baby cargon, Video games, Multimedia PCs, Bikes and outdoor fun harvest-times (Toys R Us 2013).2.0 bank bills Five Force Model2.1 The threat of parvenu entrants According to Dess, Lumpkin and Eisner 2010, the threat of new entrants is depends on the level of doorway barriers. In the UK toys and games industry, there atomic number 18 strong competitions for the pricing. Acc ording to MINTEL 2010, since 2008, consumer prices for the games and toys sacrifice fallen, so most retail cutting down the price therefore strong competition in the toys and games industry. Moreover, Economies of Scale rat be overly related to the entry barriers. Finally, the government insurance policy is major source of entry barriers. For example, national land policy stern be effect the manufactory and location of stores, the entry barrier is also influence by high VAT rates for the company which standard rate is 20% and reduced rate is 5% in 2013 (GOV.UK 2013).2.2 The bargaining berth of suppliers Toys R Us has increase the number of suppliers over 3000 manufacturers. Mattel, Hasbro and Namco Bandai are the main suppliers for Toys R Us. Those 3 manufacturers are top 20 suppliers in toys industry and Best-selling Toys of the year are always given to those 3 suppliers (GIMD 2011). Nintendo and Sony are also the main suppliers for Toys R Us. Those 2 companies are noted vi deo games suppliers. Nintendo has produce NINTENDO 3 DS and Sony has produce PlayStation 3 and PSP, those 3 product all have good sale revenue in the games market (Toys R Us 2013).2.3 The bargaining power of buyers As this report has mention before, Toys R Us is one of UKs leading toys and game retailer, therefore the company has strong brand visualize, when consumer planning to purchase toys or games, Toys R Us is always become a first choice for purchase toys and games because the strong brand image. Moreover, there are limited numbers of spherical retailer in the traditional toys and games industry therefore Toys R Us has strong buying power (GMID 2011). The Figure 3 shows the child/youth population by age and gender between 2005 and 2015 in UK. From this table, we can see the populations between ages 0-14 are increase from 2005. The target market for Toys R Us are children, if the populations of child is increase, the buying power will also increase. (Figure 3, Source from MIN TEL Report 2010)2.4 The threat of substitute products Toys R Us is in the first place focus on traditional toys and games sector. However, since the new engine room is coming to the market, such as Ipad, X-box 2 and some new online games, the consumers needs are changing. More young children prefer the game in Ipad video game and online game rather than traditional toys therefore Toys R Us is facing on high threat of substitution.2.5 The intensity of rivalry among competitors in an industry Woolworths was the biggest toys and games retail in UK, after the fragmentize of Woolworths in 2008, Toys R Us, Argos, Disney and other online retail such as Ebay and Amazon became the major players in toys and games industry. In 2009, Argos has 24% market share which are top one in UK toys and games market. Toys R Us has 17% market share and Disney only has 3% market share (MINTEL 2010). Figure 4 shows the outlet, sales, positioning and military rating of those major players in toys and games industry in 2010. (Figure 4, Source from MINTEL Report 2010)3.0 Porters Generic StrategiesIn this part, this report focuses on Porters Generic Strategies to analysis the strategic positioning of the major play in toys and games industry. According to Dess, Lumpkin and Eisner 2010, Porters Generic Strategies include three strategies which are Differentiation, Focus and Cost leading which a company can use for carry out competitive advantage and overcome five force. Figure 5 is made by the Porters Generic Strategies this graph shows the main competitors for Toys R Us in toys and games industry. From this graph, we can find out Toys R Us is using differentiation strategy, the strategy for Disney conjunction is Focus strategy, Argos and amazon concentrated on Cost Leadership strategy. (Figure 5)Differentiation can be defined as a strategy based on creating differences in the companys product and service (Dess, Lumpkin and Eisner 2010). As this report has mentioned, Toys R Us is usin g Differentiation strategy. The Company is providing different customer service as other competitors in the toys and games industry. According to Toys R Us 2013, every store of Toys R Us has an vast Babies R Us department, inside of the Babies R Us included furniture, car seats, bedding, strollers, safety products, nappies and baby provender for all parents and babies.Moreover, the company can be arrive atd the Differentiation strategy by strong brand image and wide range of products. As this report mention at the induction, Toys R Us is one of UKs leading toy and game retailer therefore the company has strong brand image to achieve the differentiation strategy. According to MINTEL 2010, Toys R Us provides large range of toys and other children-related products. There are some advantages of Toys R Us using the Differentiation strategy. Firstly, this strategy can improve consumers loyalty. Differentiation strategy can also economic aid company to decrease the threat of substitute products. On other hand, there are few disadvantages for differentiation, consumer may prefer to purchase product from the company who using the be leadership strategy.Disney Company is using focus strategy. The products from Disney shop are related to the Disney film (Disney store 2013). The company is focus on the customers who like the Disney brand images, most consumers will decide to purchase from Disney store if they like watch the Disney films peculiarly young children. Argos and Amazon are focus on cost leadership strategy. Both companies are offer wide range of toys and games with low prices.4.0 Potential strategies might pursue in the futureIn this part, this report will mainly focus on the strategies which the Toys R Us may pursue in the future.4.1 upright piano Integration Vertical Integration is an expansion or extension of the company by becomes its own supplier or distributor (Dess, Lumpkin and Eisner 2010). According to GIMD 2011, the key strategic objective a nd challenges for Toys R Us is extending private label ranges. Vertical integrating is one of best strategy to achieve this objective. If Toys R Us becomes its own supplier, the company will very much easier to extending private label ranges. Moreover, thecompanys transaction costs are much higher than administrative costs, so vertical Integration becomes an attractive strategy for Toys R Us.There are few benefits for Vertical Integration. Firstly, the strategy has benefits on access to new business opportunities, this will be jockful for Toys R Us achieve the objective of extend private label ranges. Secondary, this strategy can help Toys R Us to spend a penny sure the quality of the product, therefore this will help to increase the consumers satisfaction. Finally, Vertical Integration can help company to reduce the transaction costs.4.2 Strategic Alliances Strategic Alliances can be defined as cardinal or more companies have a cooperative relationship (Dess, Lumpkin and Eisne r 2010). As this report mention in the second part, most young children are prefer video games rather than traditional toys, so Toys R Us might concentrate on video games sector in the future, to evolution a new video game, the company will need a strong technology, the company might think about the Strategic Alliances. As this report mention before, Nintendo is a famous video game manufactures, the company has interchange about 2.4 billion video game since 1983 (Nintendo 2013).If Nintendo become an alliance partner with Toys R Us and exploitation a new product with strong brand image from technology and high level of technology skill Nintendo, both companies will open to increase the market share in the toys and games industry. The advantages for Strategic Alliances will be reducing manufacturing costs in the value chain. Moreover, this strategy will also help on developing and diffusing new technologies.4.3 Internal DevelopmentInternal development is focus on new products and new technology. According to GMID 2011, a key objective and challenge for Toys R Us is development of exclusive products, this strategy may help Toys R Us to achieve this objective. Moreover, the company is not having to using the Strategic Alliances to development a new video games, this strategy can help company to development own innovative product without having to share the wealth with alliance partners.5.0 Conclusion and RecommendationIn conclusion, this report has concentrated strategic analysis on Toys R Us in toys and games industry. In the first part, the report has discussed the industry background and company overview. Then, the analysis of Posters five force model takes the second place. In the third part, this report analysis the Posters Generic strategies which show Toys R Us are concentrated on Differentiation strategy. Finally, the report mentions the several strategies which Toys R Us might pursue in the future.After the report analysis those strategies for Toys R Us, we can give the recommendation on the best strategy for the future competitiveness. Figure 6 shows the benefit and happen of the three strategies for Toys R Us, compare those three strategies, all of strategies have both benefit and risk for Toys R Us, but we recommend that Strategic Alliances is the best strategy for Toys R Us in the future.New product development is the main objective of Toys R Us, if the company can develop own video games product, it will easy to increase the market share in toys and games industry, Strategic Alliances is the only strategy which can help Toys R Us to achieve the goal in the fastest time. Internal Development may also help company to develop new product, but the company will need spend high cost on new product development and Toys R Us may not have abundant technology skill on video game as the company such as Sony and Nintendo. (Figure 6)