Group effectiveness Essay Example | Topics and Well Written Essays - 1000 words

Group effectiveness - Essay Example Formation of the group is the first and the most fundamental part of group effectiveness. The selection of the right size and the right members is of vital importance for the success of any group. My group was formed when my organization decided to launch a new product. It was line extension. My organization formed a cross functional team. Group members were selected from different departments according to the requirements of the project. My group consisted of eight employees from three different departments of the organization i.e. procurement and supply chain, production and marketing. The purpose or task of the group was the successful launch of the product. Like all work groups my group also passed through the four stages of group development after formation namely mutual acceptance, decision making, motivation and commitment, and control and sanction. When a group passes through these stages, a successful group becomes a mature group. According to the group development model any group has three major issues i.e. interpersonal issues, task issues, and authority issues. Group effectiveness can be increased by taking care of these three issues. The interpersonal issues include aspects like trust, personal comfort and security. The task issues include purpose of the group, what the group wants to achieve i.e. the expected outcomes and the methods utilized to achieve those outcomes. The authority issue deals with the hierarchy of power and role definition of every member in the group along with the chain of command. A clear and unambiguous definition of these issues helps improves effectiveness of the group (Debra L. Nelson, 2011). There are various external and internal factors that are responsible for group effectiveness. It includes group size, time, diversity in group in terms of gender, age, culture and interpersonal diversity, group cohesion, norms of the group etc. Our group had all these factors. There

Quality of Work Life Essay Example for Free

Quality of Work Life Essay Employees at any level many time experience a sense of frustration because low level of wages, poor working conditions, unfavourable terms of employment, inhuman treatement by their superiors the like whereas managerial personnel feel frustrated because of alienation over their condition of employment , interpersonal conflicts, role conflicts, Job pressure , lack of freedom , absence of challenging work, etc. QWL means different things to different people, J. Richard J. Loy define QWL as the degree to which members of a work organization are able to satisfy mportant personnel needs through their experience in the organization. In the search for improved productivity, manager executives alike are discovering the important contribution of QWL. Hackman suttle describe QWL from varied viewpoints. From a professional view point , it refers to industrial democracy, increase workewrs participation in corporate decision making , or culmination of the goals of human realations. In terms of management perspective, it relates to a variety of efforts to improve productivity through improvements in the human , rather than he capital or technological inputs of production. From standpoint of the characteristics of individual workers , it refers to the degree to which members of a work organization are able to satisfy important personal needs through their experience in the organization. From the unions, perspective , it is a more equitable sharing of the income and resources of the work of organization, and more human healthier working conditions. DIMENSIONS OF STUDY : Quality of work life improvement are defined as any activity which takes place at very level of organization which seeks greater organizational effectiveness through enhancement of human dignity and growth a process through which the stockholders in the organization management, union and employees- learn how to work together to better to determine for themselves what actions, changes improvements are desirable and workable in order to achive twin simultaneous goals of an improve quality of life at work for all members of organization greater effectiveness for the company and unions. Trade union claim that they are responsible for the improvements in various facilities to workers hereas management takes credit for improved salaries, benefits facilities. However, HR manager has identified specific issues in QWL. Klott Mundick Schuster suggested major QWL issues. They are: (1) Pay Employment on permanent basis: Good pay still dominates most of the other factors in employee satisfaction. Various alternative means for providing wages should be developed in view of increase in cost of living index , increase in levels rates of income tax profession tax. QWL must be build around an equitable pay programs . in uture more workers may want to participate in the profits of the firm. Employment of workers on casual, temporary, probationary basis gives them sense of insecurity. On the other hand , employment on the other basis gives them security leads to higher order QWL. (2) Occupational Stress : Stress is a condition of strain on ones emotions, thought process ; physical condition . stress is determined by the workers abilities nature and match with the Job requirements. Stress is cause due irritability, offering prestigious designation to the Jobs, providing well furnish amp; decent work places, offering membership in clubs or association , providing vehicles, offering vacation trips, or means to recognize the employees hyper- excitation or depression unstable behaviour, fatigue, stuttering, trembling psychometric pains, heavy smoking drug abuse. Stress adversely effects on employees productivity. The HR manager, in order to minimize the stress has to identifiy, prevent ; tackle the problem. He may arrange the treatment of problem with the health unit or provide some stress buster activities during the hectic work schedule. 3) Organizational Health programs : Organizational health programs aim at educating employees about health problems means of maintaining ; improving health etc. These programme covers drinking and smoking cessation ( if it is affecting the productivity of employee ) , hypertension control , other forms of cardiovascular risk reduction, family planning etc. Effective implementation of these progrme results in reduction in absenteeism, hospitalization ,disability, excessive Job turnover ; premature death. It should also covers relaxation, physical exercise , diet control etc. 4) Alternative work schedule : Alternative work schedule including work at home , flexible working hours, staggered hours , and reduced work week, part time employment which may be introduced for the convenience ; comfort of the workers as the work schedule which offers the individual the leisure time , flexible hours of work is preferred. 5) Participative Management ; control of work : Trade unions and workers participation in management and decision making improves QWL . workers also feel that they have control their work, use their skills ; make a real contribution to the Job if they re allowed to participate in creative and decision making process. (6) Recognition : recognizing the employee as a human being rather than as a labourer increases the QWL . Participative management , awarding the rewarding systems , congratulating the employees for their achievement , Job enrichment, offering prestigious designation to the Jobs, providing well furnish and decent work places,offering membership in club or associations , providing vehicles , offering vacation trips, or some means to recognize the employees . (7) Congenial Worker- supervisor Relation : Harmonious supervisor- worker relations give the worker essence of social association , belongingness, achievement of worker results etc. This in turn led to better QWL. 8) Grievance procedure : workers have a sence of fair treatement when the company gives them opportunity to ventilate their grievances and represent their case succinctly rather than settling the problems arbitrarily. (9) Adequacy of resources : Resources should match with stated objective ; otherwise , employee will not be able to attain them . This results in the employee dissatisfaction and lower QWL. 10) Seniority ; meri t in promotions : seniority is generally taken as the basis of promotion in case of operating employees . Merit is considered as the basis for advancement for managerial people whereas seniority cum- merit is preferred for promotion of ministerial employees. The promotional policies ; activities should be fair 7 Just in order to ensure higher QWL. (11) Welfare Benefits : Since workers are now better organized , educated ; vociferous, they demand social security ; welfare benefits as a matter of right which were once considered a part of bargaining process.

The Work of Frida Kahlo Essay -- Self Portrait Dedicated to Leon Trots

The work of Frida Kahlo often labeled and defined as feminist art continues to describe and establish what feminist art is. Wife of the well known and highly regarded Diego Rivera, Frida struggled to become an artist in her own right. Her extremely passionate love for and devotion to her husband manifested itself in an unusual manner in their already unconventional and unique marriage. However it is partly this obsession with Diego that helped motivate her own success as a feminist artist. Her passionate political and revolutionary spirit resonates in the subjects of her paintings as she herself states, "I want my work to be a contribution to the struggle of the people for peace and liberty." (Herrera p.263). She confronts her pain and suffering and openly exposes herself in her work. Essentially Kahlo's work includes and encompasses all of the theories and themes discussed in Art History 466. Pain and suffering, active political and social awareness are present in her paint ings, and most importantly an acute awareness of the power of the feminine and of feminist art is prevalent as well. The passionate, seductive and exotic nature of Frida's work is used combined with humor, pain and endless emotion emphatically stating her awareness of the power she as a woman and an artist possessed, despite her unquestionable and undeniable insecurities, frustrations and suffering. She utilized these attributes to her advantage in producing some of the most astonishing works unarguably and undisputably renowned for their aesthetic and intellectual superiority. Despite its initial appearance of a simple image lacking the usual surreal qualities of Frida's work, her Self Portrait Dedicated to Leon Trotsky is saturated in sensuality and mystery demanding further investigation. With her directed, seductive gaze Frida holds a private conversation with Leon as she presents herself as a gift to him. In her biography on Kahlo, Hayden Herrera notes Frida "was flattered to be loved by the Great Russian, fascinated by his mind and moved by his desire. Frida was delighted to have an affair with Trotsky" (Herrera p.212). Kahlo's portrait, while presenting a relatively small image, is monumentalized by the saturation of passion and emotion that she shares with Trotsky. The portrait, lacking the usual bloody and shocking imagery often seen in Kahlo's work, is not di... ... Numerous times of ill health in Frida's life coincided with times she felt more alone, depressed, upset and helpless as a result of present occuances. Thus, even Frida herself could not deny the effect Trotsky had on her and her life, as additionally evidenced in the monumental qualities of her image peaking out from "Behind the Curtains". Through her portrait Frida is saying thank you while still teasing her former lover with her seductive irresistible image. She is acknowledging Trotsky's's effect soon to be felt as the "bomb", being Frida, bursts through the "ribbon." The "ribbon" is the pain and suffering, the limitations and frustrations caused by Diego. The "ribbon" represents a Frida truly becoming an artist in her own right. She, of course, realizes the role Trotsky played in this revelation as evidenced in the Self Portrait she presented to him on the seventh of November, 1937, "with love." With girlish fascination Frida flirted with the political idol only to find it was she to be admired and idolized. Kahlo combats the struggle of a woman presenting herself as if announcing, "Yes, I am to be looked at, to be noticed, to be remembered and to be fantasized!"

Greek Mythology and Medea Essay

Medea – Protagonist of the play, Medea’s homeland is Colchis, an island in the Black Sea, which the Greeks considered the edge of the earth–a territory of barbarians. A sorceress and a princess, she used her powers and influence to help Jason secure the Golden Fleece; then, having fallen in love with him, she fled her country and family to live with Jason in Iolcus, his own home. During the escape across the Mediterranean, she killed her brother and dumped him overboard, so that her pursuers would have to slow down and bury him. While in Iolcus, she again used her devilish cleverness to manipulate the daughters of the local king and rival, Pelias, into murdering their own father. Exiled as murderers, Jason and Medea settled in Corinth, the setting of Euripides’ play, where they established a family of two children and gained a favorable reputation. All this precedes the action of the play, which opens with Jason having divorced Medea and taken up with a new family. The play charts Medea’s emotional transformation, a progression from suicidal despair to sadistic fury. She eventually avenges Jason’s betrayal with a series of murders, concluding with the deaths of her own children. Famously, the pleasure of watching Jason suffer their loss outweighed her own remorse at killing them. Jason – Jason can be considered the play’s villain, though his evil stems more from weakness than strength. A former adventurer, he abandons his wife, Medea, in order to marry Glauce, the beautiful young daughter of Creon, King of Corinth. Hoping to advance his station through this second marriage, he only fuels Medea to a revenge that includes the deaths of his new bride, her father, and his children. Jason’s tactless self-interest and whiny rationalizations of his own actions make him a weak, unsympathetic character. Children – The offspring of Jason and Medea, the children are presented as naive and oblivious to the intrigue that surrounds them. Medea uses them as pawns in the murder of Glauce and Creon, and then kills them in the play’s culminating horror. Their innocent deaths provide the greatest element of pathos–the tragic emotion of pity–in the play. Chorus – Composed of the women of Corinth, the chorus chiefly serves as a commentator to the action, although it occasionally engages directly in the dialogue. The chorus members fully sympathize with Medea’s plight, excepting her eventual decision to murder her own children. Creon – The King of Corinth, Creon banishes Medea from the city. Although a minor character, Creon’s suicidal embrace of his dying daughter provides one of the play’s most dramatic moments, and his sentence against Medea lends an urgency to her plans for revenge. Glauce – Daughter of Creon, Glauce is the young, beautiful princess for whom Jason abandons Medea. Her acceptance of the poisoned coronet and dress as â€Å"gifts† leads to the first murder of the play. Although she never utters a word, Glauce’s presence is constantly felt as an object of Medea’s jealousy. (Glauce is also referred to as Creusa. ) Aegeus – The King of Athens, Aegeus passes through Corinth after having visited the Oracle at Delphi, where he sought a cure for his sterility. Medea offers him some fertility-inducing drugs in exchange for sanctuary in Athens. His appearance marks a turning point in the play, for Medea moves from being a passive victim to an aggressor after she secures his promise of sanctuary. Messenger – The messenger appears only once in the play–he relates in gruesome, vivid detail the death scenes of Glauce and Creon, which occur offstage. Nurse – Caretaker of the house, the nurse of the children serves as Medea’s confidant. Her presence is mainly felt in the play’s opening lament and in a few speeches addressing diverse subjects not entirely related to the action of the play. Tutor – A very minor character, the tutor of the children mainly acts as a messenger, as well as the person responsible for shuffling the children around from place to place

Film Analysis: Decalogue(10 Commandments) Essay

1)The Exodus’ literal meaning is the journey of the Israelites from Egypt under Moses. God wants the Israelites to not have other gods before Him because He, in the ways of the Exodus, has spoken to them. 2) Moses was subjected to death because of the pharaoh’s order to kill the first born son. His mother was scared for her first born to be killed so Moses was brought to the river and got dragged to the Princess palace. He got adopted even though she knew that he was a slave child. And from that event was Moses’ enlightenment shone. Through his life as a Egyptian child. Moses encountered God through the burning bush. God talked to him and told him that he was the chosen one, the one to free the Israelites. Moses disagreed because he doesn’t want to go back to Egypt and he’s already living peacefully in the desert camp. The Egyptians have many gods and they worship to of all of those gods. The Israelites has one God and was losing their faith to Him because of their torment of slavery. The desert people, on the other hand, celebrate as their form of worship; for great harvest. The plagues were: Plague of Blood; Plague of frogs; Plague of lice; Plague of flies; Plague of Pestilence; Plague of boils; Plague of hails; Plague of Locusts; Plague of Darkness; Death of the firstborn. God wanted the Israelites to worship only Him for what He has done and what He will be doing to them. God dictated the covenant to the Isralites, not negotiated. For He has a promised land to give to Israel. The Israelites complained that there were no food and water so Moses talked to God about their complaints. God sent manna from heaven which was the food for them. God then ordered Moses to break the rock with his staff from which flowed water. The two sons of Moses were Gershom and Eliezer. His father-in-law was Jethro and his wife is Zipporah whom he met from the desert camp when he escaped from Egypt. The Israelites spent about 400 years in Egypt. There were about 2.5 million Israelites that went out Egypt. They avoided the main road because the Egyptians would be ambushing them there to block them from escaping. The passover used Lamb to be sacrificed and eaten. Its blood would be shed on the top of their houses’ doors and be eaten at night of the Passover. From the bible’s scripture Exodus 13:21: â€Å"By day the Lord went ahead of them in a pillar of cloud to guide them on their way and by night in a pillar of fire to give them light, so that they could travel by day or night.†; And that was how they went out of Egypt day and night. The twelve sons of Jacob was Reuben, Gad, Joseph, Judah, Simeon, Levi, Zebulun, Issachar, Naphtali, Asher, Benjamin, Dan. The tribes were called; Reubenites; Gadites; Josephites; Zebulunites; Issacharites; Naphtalites; Asherites; Benjaminites; Kennizites; Levitites; Simeonites; And Judahites. 13) It was, for me, an epic movie. It amazed me how the people of God lived in Israel and how they went out of its slave order. The miracles of God are really touching stories. The movie was really great!

Making Money from Farm Magazines

Making Money from Farm Magazines After publishing an article in  N.D. REC  magazine about  Toy Farmer  magazine, the TF editor asked if I would write for them. I said no; I knew green was John Deere equipment and red was International Harvester, but I knew almost nothing about farm toys. â€Å"Doesn’t matter,† editor Cathy Scheibe said. â€Å"Just be accurate.† Just be accurate! Of course! Accuracy is the hallmark of any article if you want to get it published and make money at writing. She named two collectors within ten minutes of me. How could I refuse? Thus began a working relationship that morphed into writing for a dozen other farm-related magazines, relationships which continue today, thirty years later, half my writing income every month, at ten cents a word to $350 an article, depending on which magazine, pay-on-publication. Writing for  Toy Farmer  at that time required photo sessions at farm homes of collections of thirty to a thousand toy tractors, combines, plows, and other miniature equipment, ranging from about 1.5 inches long to 18 inches long. Or toy trucks, which led to articles in  Toy Trucker Contractormagazine. Invariably after the session farmers would say, â€Å"Let me show you my other toys,â€Å" leading me to a Quonset filled with a dozen or two or more, real, big, tractors. Another opportunity, which led to articles in magazines featuring the big tractors:  Red Power, Green Magazine, Polk‘s Antique Tractor Magazine, Antique Power, Steam Traction, Farm Show, Farm Times, and  Farm Ranch Living. But the real steady money-makers were Gas Engine (68 articles, and counting,)  Farm Collector, (233 articles, and counting,) and the granddaddy of them all,  Toy Farmer  (293 articles, and counting.) As well as seven books about farm toys and tractors. The key to success at selling to these markets is threefold: 1. Finding the collectorsnot as difficult as it seems. Rather than going from farm to farm as I used to, now the simplest way is attending thresher shows or toy shows, held all over the U.S. Or finding neighbors or friends who collect. 2. Taking publishable pictures of collections at the shows, and if possible, getting the telephone numbers of collectorsnot always easy as they are often busy elsewhere in the show. These photos alone, or plus a quick chat with a collector at the show, if possible, is your research for your query letter to the magazines. Sometimes the pictures you take don’t become an articlethe life of a writer. Right now I have 59 sets of photostaken at a series of shows ready to query to my regular magazine editors. Judging Collectors often help with photos; for example, with my latest piece with Farm Collector, the interviewee revealed he owned a very rare tractor he hadn’t had at the show. He provided photos. 3. Set up telephone interviews. You’ll discover farm collectors are very passionate about their collections. They often tell great stories you can use: â€Å"As kids, my brother got mad at me, grabbed my cast-iron tractors, and smashed them on the sidewalk one These markets require basic information about the collection and collector, which they are more than willing to give. After you’ve studied a couple of the magazines, give them a try. The field is wide open. Farm Magazines: Farm Collector Magazine,  www.farmcollector.com Farm Show Magazine,  www.farmshow.com Gas Engine,  www.gasenginemagazine.com Green Magazine,  www.greenmagazine.com Red Power Magazine,  www.redpowermagazine.com Toy Farmer Magazine,  www.toyfarmer.com Toy Trucker Contractor Magazine,  www.toytrucker.com

The Beginning of the Ionian Revolt

The Beginning of the Ionian Revolt The Ionian revolt (c. 499-c.493) led to the Persian Wars, which includes the famous battle depicted in the movie 300, the Battle of Thermopylae, and the battle that lent its name to a long race, the Battle of Marathon. The Ionian Revolt itself did not occur in a vacuum but was preceded by other tensions, notably trouble in Naxos. Possible reasons for the revolt of the Ionian Greeks [based on Manville: Anti-tyrant feeling.Having to pay tribute to the Persian king.The kings failure to understand the Greeks need for freedom.As response to an economic crisis in Asia Minor.Aristagoras hope to get out of his difficulties with Artaphrenes that were caused by the ill-fated Naxos Expedition.Histiaios hope to get out of his benign captivity at Susa. Characters in the Naxos Expedition The principal names to know in connection with this Herodotus-based introduction to the Ionian Revolt are those involved in the Naxos Expedition: Histiaios (Histiaeus), son of Lysagoras and the tyrant of Miletus (c.515–493 B.C.).Aristagoras (c.505–496 B.C.), son of Molpagoras, ambitious son-in-law, and deputy of Histaios.Artaphernes, satrap of Lydia, in western Asia Minor.Darius (r. c.521-486 B.C.), the Great King of Persia and half-brother of Artaphernes.Megabates, a cousin of Darius and Persian naval commander. Aristagoras of Miletus and the Naxos Expedition Naxos- the prosperous Cyclades island where the legendary Theseus abandoned Ariadne- was not yet under Persian control. The Naxians had driven out certain rich men, who had fled to Miletus but wished to go home. They asked Aristagoras for help. Aristagoras was the deputy tyrant of Miletus, the son-in-law of the proper tyrant, Histiaios, who had been rewarded Myrkinos for loyalty at the Danube Bridge in the Persian Great King Darius fight against the Scythians. He was  then asked by the king to come to Sardis, where he was brought to Susa by Darius. Megabates betrays Artaphernes Aristagoras agreed to aid the exiles, and asked the satrap of western Asia, Artaphernes, for help. Artaphernes- with permission from Darius- gave Aristagoras a fleet of 200 ships under the command of a Persian named Megabates. Aristagoras and the Naxian exiles set sail with Megabates et al. They pretended to head to the Hellespont. At Chios, they stopped and waited for a favorable wind. Meanwhile, Megabates toured his ships. Finding one neglected, he ordered the commander punished. Aristagoras not only released the commander but reminded Megabates that Megabates was only second-in-command. As a result of this insult, Megabates betrayed the operation by informing the Naxians in advance of their arrival. This gave them time to prepare, so they were able to survive the Milesian-Persian fleet arrival and four-month siege. In the end, the defeated Persian-Milesians left, with the exiled Naxians installed in forts built around Naxos. Herodotus says Aristagoras feared Persian reprisal as a consequence of the defeat. Histiaios sent a slave- Aristagoras- with a secret message about the revolt hidden as a brand on his scalp. The revolt was Aristagoras next step. Aristagoras persuaded those he joined in a council that they should revolt. One hold-out was the logographer Hecataeus who thought the Persians too powerful. When Hecataeus couldnt persuade the council, he objected to the army-based plan, urging, instead, a naval approach. The Ionian Revolt With Aristagoras as leader of their revolutionary movement after his failed expedition against Naxos, Ionian cities deposed their pro-Persian Greek puppet tyrants, replacing them with a democratic government, and prepared for further revolt against the Persians. Since they required military help Aristagoras went across the Aegean to mainland Greece to ask for help. Aristagoras unsuccessfully petitioned Sparta for its army, but Athens and Eretria provided more appropriate naval support for the Ionian islands- as the logographer/historian Hecataeus had urged. Together the Greeks from Ionia and the mainland pillaged and burned most of Sardis, the capital of Lydia, but Artaphrenes successfully defended the citys citadel. Retreating to Ephesus, the Greek forces were beaten by the Persians. Byzantium, Caria, Caunus, and most of Cyprus joined in the Ionian revolt. Although the Greek forces were occasionally successful, as at Caria, the Persians were winning. Aristagoras left Miletus in the hands of Pythagoras and went to Myrkinos where he was killed by Thracians. Persuading Darius to let him leave by telling the Persian king that he would pacify Ionia, Histiaios left Susa, went to Sardis, and tried unsuccessfully to re-enter Miletus. A major sea battle at Lade resulted in the victory of the Persians and defeat of the Ionians. Miletus fell. Histiaios was captured and executed by Artaphrenes who may have been jealous of Histiaios close relationship with Darius. Sources Herodotus Book VHerodotus Book VIAristagoras and Histiaios: The Leadership Struggle in the Ionian Revolt, by P. B. Manville; The Classical Quarterly, (1977), pp. 80-91.The Attack on Naxos: A Forgotten Cause of the Ionian Revolt, by Arthur Keaveney; The Classical Quarterly, (1988), pp. 76-81.Jona Lendering: Beginning of the Ionian Revolt; affairs in Greece (5.28-55)

Definition and Examples of Feghoots

Definition and Examples of Feghoots A feghoot is a narrative (usually  an anecdote or short story) that concludes with an elaborate pun. Also called  a shaggy dog story. The term feghoot is derived from Ferdinand Feghoot, the title character in a series of science fiction stories by Reginald Bretnor (1911-1992), who wrote under the anagrammatic pen name Grendel Briarton. Observation A Feghoot is  supposed to make you moan... Feghoots arent the most useful form of pun: but they can help you end a story- a big problem for many of us. We tell a great anecdote to our friends, get some  laughs, and things are going well until we realize we have no clue how to bring the thing to a close. What do  you do? Give it a moral? An alternative, the Feghoot ending, summarizes your story in a way that makes people laugh- or even more satisfying, groan appreciatively.   (Jay Heinrichs,  Word Hero: A Fiendishly Clever Guide to Crafting the Lines That Get Laughs, Go Viral, and Live Forever. Three Rivers Press, 2011) Feghoot and the Courts The planet of Lockmania, inhabited though it was by intelligent beings that looked like large wombats, had adopted the American legal system, and Ferdinand Feghoot had been sent there by the Earth Confederation to study the results.Feghoot watched with interest as a husband and wife were brought in, charged with disturbing the peace. During a religious observation, when for twenty minutes the congregation was supposed to maintain silence, while concentrating on their sins and visualizing them as melting away, the woman had suddenly risen from her squatting position and screamed loudly. When someone rose to object, the man had pushed him forcefully.The judge listened solemnly, fined the woman a silver dollar and the man a twenty-dollar gold piece.Almost immediately afterward, seventeen men and women were brought in. They had been ringleaders of a crowd that had demonstrated for better quality meat at a supermarket. They had torn the supermarket apart and inflicted various bruises and lacerations on eight of the employees of the establishment. Again the judge listened solemnly and fined the seventeen a silver dollar apiece.Afterward, Feghoot said to the chief judge, I approved of your handling of the man and woman who disturbed the peace.It was a simple case, said the judge. We have a legal maxim that goes, Screech is silver, but violence is golden.In that case, said Feghoot, why did you fine the group of seventeen a silver dollar apiece when they had committed far worse violence?Oh, thats another legal maxim, said the judge. Every crowd has a silver fining.(Isaac Asimov, Feghoot and the Courts. Gold: The Final Science Fiction Collection. HarperCollins, 1995) Pynchons Feghoot: Forty Million Frenchmen Cant Be Wrong Thomas Pynchon, in his 1973 novel Gravitys Rainbow, creates a convoluted setup for a feghoot in the character of Chiclitz, who deals in furs, which are delivered to his storehouse by a group of youngsters. Chiclitz confides to his guest Marvy that he hopes one day to take these boys to Hollywood, where Cecil B. DeMille will use them as singers. Marvy points out that its more likely that DeMille will want to use them as galley slaves in an epic film about the Greeks or Persians. Chiclitz is outraged: Galley slaves?... Never, by God. For DeMille, young fur-henchmen cant be rowing!* (Jim Bernhard, Words Gone Wild: Fun and Games for Language Lovers. Skyhorse, 2010) * A play on the World War I expression, Forty million Frenchmen cant be wrong.Note that Pynchon has fashioned an entire  narrative digression about illicit trading in furs, oarsmen in boats, fur henchmen, and DeMille- all of it in order to launch this pun.(Steven C. Weisenburger,  A Gravitys Rainbow Companion. University of Georgia Press,  2006) My Word! There is a round in the...popular BBC radio panel game My Word! [1956-1990] in which scriptwriters Frank Muir and Denis Norden tell tall stories and funny anecdotes. The essence of one round revolves around a well-known saying or quotation. The participants are asked to tell a story allegedly to illustrate or explain the origin of the given phrase. Inevitably the unlikely stories end in partial, homophonic puns. Frank Muir takes Samuel Pepys And so to bed and makes And saw Tibet out of it. While Denis Norden transforms the proverb Where theres a will theres a way into Where theres a whale theres a Y.(Richard Alexander, Aspects of Verbal Humor in English. Gunter Narr Verlag, 1997)

Hospital Budgeting Essay Example | Topics and Well Written Essays - 750 words

Hospital Budgeting - Essay Example Favorable variance implies that the actual result exceeded or just equals the budgeted result in the desired direction. For example, if supplies usage is less than the budgeted the variation is favorable because it results to material savings. On the other hand a variance is said to be unfavorable if the actual result is more than the budgeted result in the wrong direction (adverse). For example, if the total wage rate exceeds the budgeted wage rate the variance is termed unfavorable, since more cash outlay is involved than the planned cost (Drury, 2007). Variance can be used to analyze the performance of different firms in the same industry such as hospitals among themselves through a standard rate. Where, it can either be represented in percentage or discrete values. In health sector variance is used to measure the extent of efficiency in utilizing health facilities. It also reveals areas that need further investigation depending on the level of deviation from the expected and the relevant range that is acceptable in the health sector. Variations within the accepted range imply that projects or operations are running on as expected. It is the managers concern that the departmental salaries were higher than the expected in this scenario. The possible causes of salary variance includes: increase in wage rate this would have resulted in adverse salary variance. Also, hike in wage rate might have resulted from hiring extra health worker due to unexpected epidemic within a given season. If for the past period the hospital has experienced high number of patients beyond the planned capacity thus calling for the need to work for overtime hours and recruiting more health workers. From the general principles employment terms overtime hours are paid at a premium. This are greatly inflated our salary expedition beyond the departmental control. Another possible cause of inflated wage cost is the presence of idle time payment. The total idle time in the current period migh t have doubled as compared to the previous financial year. This will negatively influence our total salaries expenditure thus creating large deviation from the budgeted labor cost. The department also may have suffered from the effect of government regulation raise basic wage rate in health sectors. To comply with such rules the hospital might have been forced to raise it basic wage rate to all staffs thus increasing the total wage cost against the budgeted wage cost (Drury, 2007). The second variance of concern was the supplies, which was adverse on the budgeted cost. Supplies variance rises as a result of total deviation of the actual result from the budgeted material cost. Supplies variance could have resulted from materials such as drugs evaporation resulting to reduction in stock thus falling to cure the expected number of patients. This will imply that cost for the evaporated drugs was the total variation from the budgeted. Another cause for this variation could have resulted from an increase in material price. Following the changes in exchange rate, material price rose from the standard cost thus making it expensive to acquire the required supplies (Drury, 2007). This change in price resulted in a change in the total material cost thus recording a negative material variation. In addition, the material usage on patients might have increased by almost double thus reducing the total no of patients from the planned allocation. Supplies variation may also emerged from the

Human Rationalism by Aristotle Research Paper Example | Topics and Well Written Essays - 750 words

Human Rationalism by Aristotle - Research Paper Example The soul is not kind of body, but cannot exist independently without a body. According to Aristotle, reason is inborn and exists in human beings through an induction process that begins with a sense experience. For instance, Aristotle demonstrates that experience grants medical practitioners the capability to carry out accurate medical diagnosis when compared with medical theorists of layman. Thesis statement: rationalism leads reason which is the source of knowledge while rational soul strives to attainment of happiness which is the ultimate life goal. Reason is the cornerstone of knowledge while sensations are restricted. Reason deals with ideal aspects of knowledge while senses deal with the material aspects of phenomena. Aristotle recognizes that active reasons lead to objective thoughts while passive reasons receive objects of thought. Reasons support intelligent world thus many reasons are connected to the human being soul. Aristotle asserted that knowledge exists through the i nduction process. Human knowledge is derived from three forms that include sensation, thoughts and desires. Sensation is a passive state of the soul to be changed by external objects while thoughts entail active changes of forms without contact with external objects (Dawn 6). Thoughts entail a common sense without the involvement of sensory parts of the body. In addition, all senses lead to information, knowledge must be acquired rationally through the sense information. Through the use of reason, the universal truths can clearly be discovered and facilitate the deduction of other sciences. In ethics, the fundamental moral virtues are innate in human beings and moral principles can be evident to the rational faculty (Warne 34). Aristotle provides three aspects of the soul that include nutritive soul that cannot experience pleasure or pain. The sensitive soul that occurs when fetus starts to move thus can experience pain and pleasure. The third and important aspect of soul is the rat ional soul that is present in gods and human beings only. The rational soul includes all other soul forms and has the capacity to analyze and make a reasoned decision (Aristotle 3). The rational soul assists human beings in understanding different forms of relationships thus contributing to the knowledge process. According to Aristotle Nicomachean ethics, the rational soul consists of the theoretical part and deliberative part. The theoretical part entails faculty reasons or scientific reasoning activities, while the deliberative part is associated with human decisions. The rational soul is actuality of the body since it has the capability to behave and fulfill desires. The human function follows rational principle and entire soul acts with reason. Reason originates in rational soul since animals do not exhibit moral sense. Moral actions combine both character and intellect that entail development of the desires. According to Aristotle, the three goods which human beings try to atta in include goods of the soul such as virtues, goods of the body such as physical strength and good health and also external goods that entail political power, friends and wealth (Aristotle 8). However, Aristotle concludes that happiness is the last good that human rationalism strives to attain at the end of life. In addition, happiness entails having a good spirit and not simply being amused. It is the possession of a virtue and not sensation and some contributors of happiness include attainment of one’

AI Theory Article Example | Topics and Well Written Essays - 750 words

AI Theory - Article Example Shannon, August 31, 1955: "We propose that a 2 month, 10 man study of artificial intelligence be carried out during the summer of 1956 at Dartmouth College in Hanover, New Hampshire. The study is to proceed on the basis of the conjecture that every aspect of learning or any other feature of intelligence can in principle be so precisely described that a machine can be made to simulate it"2. Centuries before McCarthy coined the term AI, early traces of AI emergence can be found during the time of the ancient Greek Gods; the myths of golden robots created by a Greek God; Hephaestus3. The attempt to create AI could also be seen in the form of sacred statues worshipped in Egypt4 and Greece5. In medieval times, existence of AI was supported by claims made by alchemists e.g. Paracelsus created artificial beings6. Other examples of AI can be seen from the realistic clockwork imitations of human beings built by people like Yan Shi7, Hero of Alexandria8, Al-Jazari9 and Wolfgang von Kompelen10. AI was also present in famous modern fiction such as Mary Shelley's classic Frankenstein and the film Artificial Intelligence:A.I. The modern history of AI includes the birth of computers that were intelligent enough to solve word problems in algebra, proving logical theorems and speaking English. The early 60s saw AI gaining popularity as evidenced by the generous fund provided by the US Department of Defense for AI research. The artificial research however met the doldrums in 1974 with funds on exploratory AI being cut off. The AI research was resuscitated in the early 80s with the commercial success of expert systems that applies knowledge and analytical skills of one or more human experts. By 1985 AI market reached the value of more than a billion dollars11. The AI market again fell into despair with the collapse of the Lisp Machine market in 198712. The highlight of AI success was in the 90s and early 21st century where it was widely used in the technology industry, providing the heavy lifting for logistics, data mining, medical diagnostics and many other areas13. The general theory for AI is mainly based on several characteristics found in normal human being such as deduction, reasoning, problem solving, knowledge representation, planning, motion and manipulation, and perception, amongst others. When solving puzzles, playing board games or make logical deductions a normal human being would go through the process of conscious and step-by-step reasoning14. These traits were successfully imitated through algorithms developed by early AI researchers. Nonetheless, AI researchers have yet to unravel the methods of replicating human traits in solving problems using unconscious reasoning. In order for the machines to solve problems, it needs extensive knowledge about the world e.g. objects, properties, categories and relations between objects15; situations, events, states and time16; causes and effect17. Most knowledge is difficult to be represented due to 3 reasons; default reasoning and the qualification problem, McCarthy [1969]18, unconscious know ledge and the breadth of common sense knowledge. In solving planning problems, the intelligent agent must have the ability of setting objective and achieving it19, thus it needs a way to visualize the future; i.e. having a representation of the state of the world and be able to make predictions about how their actions will change it. The

Labor Laws and Unions Essay Example | Topics and Well Written Essays - 750 words

Labor Laws and Unions - Essay Example AT&T purchased Bell’s assets and became the mother company of Bell in 1899. In 1927, the company launched long distance telephone service to London by use of two way radio. AT&T legally operated as a monopoly in the United States until 1984 when it settled a civil antitrust suit with the Department of Justice. This led to a split of the company and it was later restructured in 1995. AT&T remained a communications services company (www.corp.att.com) The company faces legal issues and obstacles such as copyright and illegal software dissemination actions. AT&T also faces the risk of security breach that is unique to m-commerce. Additionally, the company faces legal liability in cases regarding infringement of privacy, discriminatory acts and abuse of the market. The company, in its operation, could break several federal laws including, but not limited to the Communications Act of 1934 and the Telecommunications Act of 1996. The Communications Act of 1934 transferred regulation o f interstate telephone services from the inter-state commerce commission to the federal commerce commission. The Act aims to establish rapid, efficient, national and global wire and radio communication. It also requires these services to have adequate facilities at reasonable charges, for the purpose of the national defense. The Act set up a legal framework for regulating wired and wireless communication globally. It enabled the government to regulate new media technologies such as television and mobile phones. The Telecommunications Act of 1996 which was an overhaul of America’s telecommunications laws repealed sections of the Communications Act of 1934. The Act included internet in broadcasting and spectrum allotment, and allowed media cross ownership. It made the communications industry more penetrable as it let anyone enter any communications business. The Act mainly deregulated the broadcasting market. It opened markets to competition by reducing regulatory barriers. To minimize possible litigation, the company should acquire necessary licenses pertaining to its operations. Secondly, it should abide by structural regulations such as open access. Thirdly, it should eradicate discrimination rules. The company should also refrain from abusing market power. Additionally, it should take heed of antitrust law and provide consumers with security they require when using the company’s services. Part II The Communications Workers of Americ

European Convention of Human Rights and UK law Essay

European Convention of Human Rights and UK law - Essay Example The various conflicts and revolutions in the world have shaped the concept of human rights as we know it. In the last two hundred and fifty years, we see the clamour for human rights as the clamour of a world and of the various peoples inside it for equality and freedom. The European Convention on Human Rights was crafted with the end in view of promoting and preserving these rights. In the ECHR, the writer has chosen Articles 10, which pertains to Freedom of Expression. It While the right to free speech and assembly is a crystallized principle that has been place almost since the beginning of time, enjoying a cherished position in the bill of rights of virtually all civilized legal systems, the interpretation of what constitutes free and protected speech still has yet to be perfectly refined. This provision has been invoked many times over in the course of history, whether within the European Union or outside, successfully and unsuccessfully; and Courts have had many opportunities to set standards and devise guidelines to determine if the speech in question should be protected or not. It becomes more difficult when the right to free speech competes with another principle, for example, the principle of public order. In "easy" cases, all that should be done is look through jurisprudence until one finds the applicable case with similar facts. In "hard" cases with novel facts, the role of the judge becomes infinitely more difficult. The boundaries are ever-shifting; and internally, the judge will be trying not only to apply the law, but to subject the facts of the case in question to her own subjective inquiry in order to determine intent or mens rea. Statement of the law Article 10 of the ECHR reads: 1. Everyone has the right to freedom of expression. this right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises. 2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or the rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary. The United Kingdom law that will be examined in light of compatibilities and non-compatibilities are the Human Rights Act 1998, in particular the provision on the right to free expression and the right to privacy and the Public Order Act. The Human Rights Act 1998 received royal assent on November 9, 1998 and came into force on October 2, 2000. The objective of said Act was to harmonize the domestic law of the United Kingdom with the European Convention on Human Rights. To reaffirm the commitment of the UK to human rights and civil

Hans Namuth Essay Example | Topics and Well Written Essays - 750 words

Hans Namuth - Essay Example Namuth’s work creates an instant romance with the audience because it indicates well-thought process and organized materials that gave rise to his remarkable creations. The visual mediums he would create would triumph the work of the artists that are known all over the world. Hans’ image of Pollock cannot be found in A World of Art. The image is a portrait made for public, and it displays Pollock as a young man. The medium features a brooding and a volatile finger derived from his photographs and films. Pollock was pursuing the same career as Namuth and their careers as artists were intertwined because it was through Pollock that Namuth got recognition and countless accolades. The portrait of Pollock tells of Namuth’s decision to identify an accomplice who helped rise the ladder (http://www.nytimes.com/1990/10/15/obituaries/hans-namuth-photographer-is-dead-at-75.html). The Great Stupa is one of the famous and largest sculptures created by Buddhists. The sculpture existed during two or three years after the exodus of Buddha. The sculpture is found on many travel sites to keep its history alive for those who have not visited the official site. The stupa had a small railing at the top with three other parts that represent Buddha, Sangha, and Dharma. The mound has a path meant for circumambulation. The path also entails railings and gates that have been sculptured. The elaborate gates and rails have withstood storms to stay elaborate to have stood for over 2000 years. The Great Stupa was built with enduring materials and the concrete used in the building was formulated to last for 1000 years. It contains three levels spread within 108 feet. The Great Stupa contains a Tree of Life element that allows worshippers to make their wishes. They are allowed to make both powerful and positive wishes that they believe would come true

European Convention of Human Rights and UK law Essay

European Convention of Human Rights and UK law - Essay Example The various conflicts and revolutions in the world have shaped the concept of human rights as we know it. In the last two hundred and fifty years, we see the clamour for human rights as the clamour of a world and of the various peoples inside it for equality and freedom. The European Convention on Human Rights was crafted with the end in view of promoting and preserving these rights. In the ECHR, the writer has chosen Articles 10, which pertains to Freedom of Expression. It While the right to free speech and assembly is a crystallized principle that has been place almost since the beginning of time, enjoying a cherished position in the bill of rights of virtually all civilized legal systems, the interpretation of what constitutes free and protected speech still has yet to be perfectly refined. This provision has been invoked many times over in the course of history, whether within the European Union or outside, successfully and unsuccessfully; and Courts have had many opportunities to set standards and devise guidelines to determine if the speech in question should be protected or not. It becomes more difficult when the right to free speech competes with another principle, for example, the principle of public order. In "easy" cases, all that should be done is look through jurisprudence until one finds the applicable case with similar facts. In "hard" cases with novel facts, the role of the judge becomes infinitely more difficult. The boundaries are ever-shifting; and internally, the judge will be trying not only to apply the law, but to subject the facts of the case in question to her own subjective inquiry in order to determine intent or mens rea. Statement of the law Article 10 of the ECHR reads: 1. Everyone has the right to freedom of expression. this right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises. 2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or the rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary. The United Kingdom law that will be examined in light of compatibilities and non-compatibilities are the Human Rights Act 1998, in particular the provision on the right to free expression and the right to privacy and the Public Order Act. The Human Rights Act 1998 received royal assent on November 9, 1998 and came into force on October 2, 2000. The objective of said Act was to harmonize the domestic law of the United Kingdom with the European Convention on Human Rights. To reaffirm the commitment of the UK to human rights and civil

Considered the Mummys Curse, a series of unexplainable, unfortunate, Essay

Considered the Mummys Curse, a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamens tomb - Essay Example Since fruits and vegetables and other organic items were also put in tombs, and since the tombs were entirely hermetically sealed, it is possible that mold spores could have existed and stayed viable across thousands of years (Dunning, 2008). Aspergillus niger and Aspergillus flavus, for instance, are molds that can cause allergic reactions such as congestion and bleeding in the lungs (Handwerk 2006). The second theory asserts that there is no connection between the tomb’s opening and several deaths of those present when the tomb was opened. F. DeWolfe Miller, professor of epidemiology at the University of Hawaii at Manoa, argued that no archeologist is known to have directly died from the curse (Handwerk, 2012). In 2002, the British Medical Journal published a study conducted by Dr. Mark Nelson from Monash University in Australia. Nelson did a retrospective cohort analysis to determine if the dates of death actually of people who were there during Tut’s tomb opening we re hastened, due to the existence of a possible curse (Dunning, 2008). Findings showed that only 25 were exposed to the curse and lived to the average age of 70, while those who were not exposed lived to the average age of 75 (Dunning, 2008). The best theory is the one that finds no connection between the deaths and the curse of the mummy. It is clear that there is no direct relationship between the participation in the opening of the tomb and dying, as Nelson’s study showed. Furthermore, Miller also showed that archeologists involved with the tomb did not die at all. The curse is a mere coincident among deaths that the media fed

Teachers Day Essay Example for Free

Teachers Day Essay Image by surojitbasak2007 via Flickr Calcutta, India, Aug 26, 2011 (Washington Bangla Radio) In India 5th September is celebrated as Teachers day as a mark of tribute to the contribution made by teachers to the society. 5th September is the birthday of a great teacher Dr. Sarvapalli Radhakrishnan, who was a staunch believer of education, and was the well-known diplomat, scholar, president of India and above all a teacher. The day commemorates the birthday of Dr Sarvepalli Radhakhrishnan, a philosopher and a teacher par excellence, and his contribution towards Indian education system. Dr Radhakhrishnan believed that teachers should be the best minds in the country. On this day, we gratefully remember the great educationist, apart from honoring all the teachers that have made our life much more knowledgeable and fulfilled, as serving as our beacons of light. When Dr. Radhakrishnan became the President of India in 1962, he was approached by some of his students and friends and requested him to allow them to celebrate 5th September, his birthday. In reply, Dr.Radhakrishnan said, instead of celebrating my birthday separately, it would be my proud privilege if September 5 is observed as Teachers day. The request showed Dr. Radhakrishnans love for the teaching profession. From then onwards, the day has been observed as Teachers Day in India. One of the most celebrated writers in the modern India today his work varies on philosophical, theological, ethical, educational, social and cultural subjects. He contributed numerous articles to different well-known journals, which, are of immense value and seems to surprise various readers because of the depth in the meaning of the articles. Teachers day is now one of the occasions that is looked forward by the

Crossfire :: essays research papers

One characteristic of Matt Cordell in the book, Crossfire, by H Edward Hunsburger, is risky. Cordell risks his life by getting into gunfights to help recover the missing merchandise. He also risks the lives of his customers.   Ã‚  Ã‚  Ã‚  Ã‚  Matt Cordell has been noticed before for his outstanding recoveries. He had received a telegram from a woman, Elizabeth Talbert, who requested him to meet her at the Interocean Hotel. She had something important to ask him. When he got there, Mrs. Talbert told Cordell what was so important. She wanted Cordell to find her son, who had left a month ago to paint. She had money stored in a bank in Tucson, but it was never withdrawn. Cordell did not agree with it right away, but with Mrs. Talbert’s persuasive talking, he ended up taking the job. The catch was that Mrs. Talbert would go along, Cordell did not agree with this. The next day, they headed out.   Ã‚  Ã‚  Ã‚  Ã‚  While riding, they came upon a dead man. He had a bullet hole in his chest, and all of his pockets were turned inside out. The body had not been lying there long, and there were still tracks around the body and hoof prints from the horses. Cordell loaded the body onto the horse, and they rode to Benson. When they got to Benson, they headed to the office of Sam Keaton, the sheriff. Sam was not a nice guy, and Cordell could tell from the beginning that there was something bad about him. Cordell talked to Sam about the killing and asked if Sam would arrange a proper burial. When Mrs. Talbert and Cordell left, they went to the stable and met Jamie Kilcannon. Later, they went to the hotel and checked in. Cordell told Mrs. Talbert to meet him in an hour, and they would go get something to eat. But instead, Mrs. Talbert snuck out. When Cordell noticed that she was gone, it was already too late. She was in a bar with a bunch of rough men, and Cordell had to fight them to save her. They barely escaped and went back to the motel room. Late that night when Cordell was sleeping, he heard the scraping of a key in the lock of his door. The person at the door was Meg Demsey, a saloon girl. She told Cordell that she had some information on Paul. She had a drawing of her signed by Paul.

Why Is Religion Important? Essays -- Why Study Religion?

"This is my simple religion. There is no need for temples; no need for complicated philosophy. Our own brain, our own heart is our temple; the philosophy is kindness." -- Dalai Lama In a world where religions plays such a major role in people’s lives, it is not surprising why it is such a major focus in the way choices and decisions are made. There are many religions throughout the world. Some are faiths with a very concentrated following in specific geographic areas, while others span the entire globe and have enormous numbers of followers. Each of the world’s major religions has definite distinctions that set themselves apart from others and that make them unique. These religions, however, all follow the same basic morals and guidelines that are quite similar. The most widely followed faith on the planet is Christianity. Followers of Christianity believe that God sent his own son Jesus to earth to save them from their own sinful ways. They believe that Jesus was killed for his teachings and was then resurrected after lying in a tomb for three days. The main Christian holy day is celebrated on the day Jesus rose from the dead. This day is known as Easter Sunday and is the center of the entire faith. The ultimate goal for Christians is to have their souls join God in heaven when they die where they will live forever in eternal happiness. Christianity is broken up into three different groups that follow similar beliefs but do differ on some. Roman Catholics are the first type. They make up the largest single faith in Christianity. Catholics are united under their leader, the Pope who resides in Rome. They interpret meaning from the Bible to use in everyday life. Roman Catholic scholars, who spend their lives interpreting ... ...s teachings say that all of life is suffering and that this suffering is caused by desire. He said that the only way to end suffering is to end desire and to end desire you must follow the Eight Paths of Enlightenment. There are other smaller groups of religious beliefs like Confucianism, which is basically a respect for elders. Most people in Japan follow this belief. Animism is a faith followed by more primitive cultures throughout Africa and Asia. This centers on the fact that spirits inhabit everything in nature and are thus worshipped for it. Religion remains a crucial part of world politics. It is the driving force behind much of today’s biggest problems, and until everyone learns to respect one another’s differences this unnecessary violence will continue. Dalai Lama Quote http://www.brainyquote.com/quotes/topics/topic_religion.html#vM6qqb6vc2q3bDQk.99

Project Management Essay

Scope of Project Since the project involves mega budget the evaluation and study of scope is necessary, to find if the country is prepared for such mega budget projects or not. In spite of having most of the odds against and the greater  challenge in front of owners, it is commendable the outcome they produced. The first Formula 1racing was grand success in India; it also saw the attendance of viewers more than 100,000. The world class quality produced in short span of time was commendable. After the grand success of first two editions of Indian Grand Prix this project has silenced the critics to an extent. The Indian GP boosted the economy, as it saw major boost in hotel industry. The hotel charges in Delhi and NOIDA were increased by 50% to 80% during the event. Travel and transportation services also made merry, while there was huge consumption increase for food and beverages. The formula 1 motor sport is huge money spinner and it is expected to bring more money in future. The assumption for revenues from F1’s commercial rights will reach $3.3bn in 2016, according to a report by Formula Money with sponsorship in 2011 returning fast. The research, based on data contained in the new edition of the annual Formula Money report, predicts that revenues for the sport’s commercial rights holder, the Formula One Group, will rise at a rate of 12.7 percent a year reaching $3,253m in five years’ time. Buddh International Circuit project was questioned as it was build keeping in the mind of Formula 1 Racing where Indian presentation is very less. There is only one Indian Team Force India co-owned by Dr. Vijay Malya that too has all foreign drivers. The only Indian driver who features in Formula 1 race is Narain Karthikeyan who drives for HRT. Seeing the response of first two F1 races experts are very much hope full about the success of such projects. Motor sport will develop in India; however, it will take time, Dr. Malya in an exclusive interview quoted â€Å"F1is not short term project, he gave example of champion team Red bull and the progress they made in 7 years.† The other countries like Malaysia and China have already ventured into Formula 1 race business. Most of the countries see it as investment to boost their tourism sector more than the sporting activity and indeed it does help in generating revenue in foreign currency as sport is having global presence and fans and followers in large numbers who travel across the globe for the love of sport. Economic Activity The project started with a mega budget of $400 million dollar. It had a great impact upon the economy. It brought India on the map of global motor sport, which is considered to be the biggest money spinning sport in the world  according to study conducted, the popularity of the sport can be measured by the fact that it had television viewers of 527 million Formula One world championship. Formula Ones economic effects and creation of jobs are significant, and its financial and political battles are widely reported. Its high profile and popularity make it a merchandising environment, which results in great investments from sponsors and budgets in the hundreds of millions for the constructors. Critics may question this project as the cost of the project is very high the track alone cost around $120 million and the operational cost of the circuit is $15 million to $20 million. Apart from the huge investment that Budhh International project has incurred, it is delivering rich dividends. The huge success of inaugural Indian Grand Prix which was full house already indicated the future of such projects in India. It has helped India gaining revenue from foreign countries. It will also give India exposure to high technology. The Site Buddh International Circuit is located in Greater Noida in the outskirts of Delhi. Greater Noida falls within the National Capital Region of India‟s capital – New Delhi and is adjacent to Noida, one of the largest industrial townships in Asia. It is located 40 kilometers (25 mi) to the south-east of New Delhi and 20 kilometers (12 mi) south-east of Noida. The Government of Uttar Pradesh then decided to incorporate the city of Greater Noida, as an extension to Noida, but with better planning, incorporating the lessons learned from the Noida development. The place is a perfect location for Budhh International Circuit as it takes only about 2.5 hours of road travel from Delhi making it easier even for fans of formula 1 coming for outside of the country for the love sport. Connecting the city to Agra is Yamuna Express way six lane express way which was formerly known as Taj Expressway. The circuit is part of the 2,500 acres (10 km2) Jaypee Greens Sports City, Greens Sports City home which also includes a 100,000 seat cricket stadium, 18-hole golf course, 25,000 seat field hockey stadium and a sports academy have been planned. The sports complex is expected to cost 40 billion ($820 million) and generate $170m of revenue annually, and employ 10,000 people. Infrastructural Development The projects like BIC boost infrastructural development in the area. It has encouraged the urbanization of the area. It is sign of fast developmental growth of the area. With infrastructure giant like Jaypee Group entering in the area, they can take the development to whole new level. The Jaypee Group is a conglomerate based in Noida, India. It was founded by Jaiprakash Gaur which is involved in well diversified infrastructure conglomerate with business interests in Engineering & Construction, Power, Cement, Real Estate and Hospitality. The project BIC has improved the interest of the people in considering Greater Noida as residential place. The other industries have also acknowledged the development in the area and now they are seeking this as an opportunity to grow their business and moving their business to the town. Such Mega projects not only require big budgets, they also required enhanced technology in order to finis the project on time. The Mega projects like BIC can not be accomplished without the use of high technology in other words; these projects also introduced high technologies to this area in order to boos the urbanization at fast pace. The urbanization of the area is helping in improving the quality of life of the people living in the area as they get to enjoy world class facility. The service level and quality of various important services such as hospitals and educational institutes has improved to great deal. The urbanization always attracts investment from company which will mean consumer will have more option and better quality of service. Trade and Tourisms The Buddh circuit has been built as a flagship development for a bigger project: a new town with a population of several hundred thousand, which will have malls, sports and education facilities, and will sit astride a new motorway linking it to Delhi, 32km away, and Agra, 190km away. The Buddh International circuit has brought, boost to the tourism and trade both as it has increased the number of foreign visitors who come follow the Formula 1 race. The world class architecture and the facilities available at the circuit give fans run for their money. The hospitality sector has gained a lot from the projects like Budhh International Circuit. Because of the  number of event this circuit is hosting, they getting increase numbers of foreign visitors. Hospitality sector will improve their status, as the auto-racing events might bring in great effects of tourism into the country. It promotes the country not only as one of the tourist attraction but will also attract sport lovers from all over the world. Hotel industry is expecting growth in their business as the people who come to watch events like Formula One try to find accommodation in near by location. It is also generating business opportunities for other sectors related to travel and transportation. The teams carry their own machines and equipments while venturing in such competitions which require good and fast moving transportation facilities. Hotel and the hospitality industry will benefit greatly from Formula One Entertainment as they would provide accommodation and food for their staff. The number of visitors expected to increase as the BIC is all set to stage Superbike World Championship (WSBK) in 2013. Increase number of events will definitely boost the foreign currency inflow to the country and will help to build and promote Indian tourism Industry. Environmental Effects Despite all the benefits from the BIC, there are several undeniable impacts it has on the environment. The new development will mean more pollution issues. The population are concerned that their health will be jeopardized by there recent increase of development. The motorsport adds to air and noise pollution as the roaring sound of the engine creates noise pollution, as result you may find most of the people watching formula 1 race in circuit wearing ear plugs. And this is a life threatening sport as cars run at alarming speed at which accident can easily take place jeopardizing the life or car drivers and others. Cultural Effects The development projects like BIC have changed the environment from agriculture base to new developed town. The state government has taken land from framers for this Mega project, which is a part bigger infrastructural development in this part of the state. The development has produced both employment and unemployment. Even though there are a lot of job opportunities since so much of development has happened, people facing  challenge as they have re-skill themselves. Developments in area, which once lack of modern facilities has offered more schools for the children‟s education, better hospital facilities, and more job opportunities. With the area getting international exposure more and more companies willing to invest in land here. Real estate business in the area has really picked up the pace as the rate of the land moving up high, creating business opportunities, as more and more people willing to invest in land here. Most of the Formula 1 fans are from western countries and the Indian will get too much exposure from the western cultures and values. This does not imply that the western cultures and values are negative but rather does not fit into the way of life of the Indian cultures. This might created what is called the generation gap between the younger generations and the older generations as the younger generations are influenced by western cultures while the older generations are by the traditional Indian cultures. The Controversy The disparity between headline-grabbing projects such as the Buddh circuit and the poverty that surrounds them has been well documented. But the myriad conflicts generated by the transformation of India are heard about less often. The track has been greeted with fanfare in journalist and sporting circles, and with legislation and protests elsewhere. Public-interest litigation was filed against the government of Uttar Pradesh, the state where the complex is located, and the Jaypee Group. The PIL claimed that because Formula One is an elitist sport, the state government has no right to exempt Jaypee from paying entertainment taxes, alleging that the exemption was granted only because the company is â€Å"very close to the political leadership.† In order to construct the circuit, the lands of some three hundred farmers were purchased by the state government. However, in August 2011 – three months before the inaugural race – the farmers in question expressed dissatis faction with the project and threatened to dismantle the circuit â€Å"with force if necessary†, demanding more money and stating that they felt the land should have been zoned for industrial estates to generate more employment in the area. Meanwhile, farmers on whose land the circuit now stands continue to protest. The land was bought by the state government in 2007 for the development of roads and industry.  Farmers complained they had not received the compensation or jobs they were promised. Bhatta-Parsaul made headlines in the summer when police attacked farmers who had been protesting about the compulsory purchase of their lands by the government of Uttar Pradesh. Allegations of police brutality and violence provoked by land disputes are commonplace. This is particularly true on the outskirts of cities where exploding populations, growing wealth and rampant property speculation combine with repressive colonial-era laws and corrupt officials. Objective The objective of the study is to evaluate the project and check the feasibility of such mega budget project and to see if India the country which is still going through economical reforms and the county which having high „Power Distance Index’ is ready for such mega budget projects. The study focuses upon the scope that project such as Buddh International Circuit carries. It takes upon the Formula 1 motor sports, potential for generating revenue and its scope in India. It also takes on its impact of economy and revenue generation. The number of business and employment opportunity it provides. Also take on its impact on the tourism industry in India and other sub industry in India. Bearing the fact in min it provides excellent international exposure for India as the sports is banking upon huge media coverage. It is having such a large viewership which only considered second to Olympic. Formula One can be seen live or tape delayed in almost every country and territory arou nd the world and attracts one of the largest global television audiences. The 2008 season attracted a global audience of 600 million people per race. According to the reports year 2011 saw global viewers 515 million. The precise figures for year 2012 are not available. However, there seems to be decline in the number of viewers for year 2012. The study also takes a look at the Indian representation at Formula 1. The only Indian Formula 1 driver Narain Karthikeyan who drives for HRT in an interview said it is very difficult to break in to Formula 1 circuit. However, the future of this sport is bright in India as, people in India have more knowledge about the sport unlike China where it is limited to Shanghai only. The Indian Team Force India performed well in the both the edition of the Indian Grand Prix. However, the performance was better in  the inaugural Grand Prix. The study also focuses upon the F1‟s impact on culture, environment and controversy related to the BIC project, the controversy which created political issues in the territory. 6. Analysis On the analysis of the sport we can find that Formula 1 is money draining spots, it requires large budget as an average formula one car can easily cost around $100 million dollar. On the contrary it has huge fan following, the sport is one the richest and one the viewed sports of the televisions, having viewership in hundreds of millions, making it big money spinning sport. According to sources the revenue generated by F1 from commercial right in year 2010 was an astonishing amount of $1.587 billion, which is expected to grow further in future. The sport promises to be the huge money spinner. The analysis of the BIC infrastructure and the world class facility it contains, one can say this is a worth project. BIC has successfully hosted the Indian Grand Prix twice and received and accolade from international fraternity. The CEO of F1 Mr. Bernie Ecclestone has already acknowledged BIC as one the best racing circuits of the world. The investment and operational cost analysis of BIC proj ects shows that it requires mega budget and the operational cost of the circuit is also very high which is almost around $15 million to $20million per year. The state of art and world class facility of this circuit makes it suitable for events, which are very necessary for preventing it from becoming white elephant. The circuit is also about to host World Superbike Series. The analysis of impacts of BIC it has some positive and some negative impact. It has really boosted the infrastructural development in the area. The events like F1 race giving India Global exposure and thereby giving Indian tourism and hospitality industry a chance to grow further. The Formula 1fans follow this sport from across the globe and most of them are wealthy and ready spend for luxuries. In that way project BIC has opened gate for foreign currency inflow. The projects also have some negative impact also it started on the land bought from farmers, which created controversy later and became big political issue, apart from this the owner group also came under scanner for tax exemption. This project was also seen as threat to environment as it causes both air and noise pollution. BIC has been successful in hosting two  of the mega event it has also given India a great recognition on the global world motor sport map. It is also creating employment and business opportunities.

How ICT requirements are met in an organisation Essay

Report B: How ICT requirements are met in an organisation Before Haden was introduced ICT, everything was done by hand. This took longer and was not a reliable method of processing information. Haden has many departments and altogether they have many computers. I am going to only analyse one of those departments because doing the whole building with the number of computers will be ridiculous. The department I will be analysing is the Fraud department. This department deals with all the people committing benefit fraud. They work with the police to get those people in court. The Fraud department found it hard to cope without computers. When the computers were introduced everything was easy. Everything needed ICT. In the Fraud department there are 45 computers. Here are the specifications of the hardware. Hardware – Input devices Keyboard- There is 40 standard QWERTY keyboards and 5 ergonomic keyboards. Ergonomic keyboards are QWERTY but the layout is different. The keyboards connect by PS/2 port. Mice- There is 45 standard mice. These come as default on all the computers. The mice connect also connect through PS/2 port. Digital Cameras- These cameras are devices that can take photos or moving images (films) and transfer them on to a PC. The images are JPEG, GIF, UGA, UFO or PSO. There are a total of 4 cameras in the department. The digital cameras connect to the via USB port. Scanners- There is 2 scanners in the department and they also transfer images to the computer. They work like photocopier but can transfer the images to a PC. This device also connects through USB port. Web Cams- The web cams are used to project moving images on to the internet. Only 7 computers have these and they are only used for handling confidential documents. The web cams connect to the computers by the USB port. The web cams are used for personal use. Well, that’s what I think! An input device is something that transfers raw data into a computer for it to be processed. These can include images and evidence from fraud suspects. Output devices Monitors- There is 45 monitors. 5 flat screen monitors, also know as LCD (liquid crystal display) screens and the rest are standard default monitors which are CRT (cathode ray tube) monitors. The monitors connect through the serial port. Colour printer- The colour printers are used to print documents with Haden’s header on them. The colour makes it more professional. The printers connect through the LPT or parallel port. These are the main output devices. They take raw information/data and give it back to us processed. Every computer has many different specifications inside and outside. The computers are all the same so it will be easy to describe them. Below are the specifications. Compaq Deskpro 40 GB Hard drive CD/CD-RW Drive Floppy Drive Zip Drive 512 mb DDR RAM 64 mb DDR Geforce 4 graphics card Creative soundcard Ethernet Card Modem port 4 USB 2. 0 ports 2 serial ports 2 LPT/parallel ports 2 Fire wire ports 2 PS/2 ports 1 game pad port 1 Network port The hard drives are big so that a lot of data can be stored. But there is a downfall to that. It is easier for files to get lost and the file security is not great. The RAM is a ridiculously large. It seems like the computers are made to play games and not do work. This also applies for the graphics card. It also has a large card memory. Most of it is wasted because it is not being used. The department can save a lot of money they had computers which are a bit lower on the specifications. (RAM, Graphics card etc) As all the computers are same, it is easy for me to describe only one of the computers specifications because they have the same specifications like the other computers in the department. There is a large server for the department. The server is very fast and quick. Below are the server specifications. Intel Pentium 4 M 3. 0 GHz processor memory 1024 mb DDR RAM 120 GB Hard drive Tape drive CD/CD-RW Drive Floppy Drive All the computers are Compaq brand. They are reliable and safe to use. Software The computers have different software installed on their hard drives. The computers are new. They have Microsoft Office 2002 installed on their hard drive. They also have other programs like anti-virus. Microsoft Word- This is the default word processing application. It is easy to use and it has many features like recording macros and inserting pictures. Microsoft Excel- This application is installed on the system but it is not used often. It may be used to do calculations for wages and salaries. I am not very sure what it is used for in this department. Microsoft Access- This application is not used. Database- Haden have there own database. It is very complicated to use their database. It comes up as a black screen with white writing. Almost like MS-DOS on old computers. The database holds information of people that have benefits and that commit fraud. You have to be trained to use the database because it is so complicated. This is what I think are in the databases: Name, address, post code, county, age, gender, contact details, national insurance number etc. Outlook Express- Easy to use and is fast for sending and receiving information. The e-mail is not for personal use. The companies boss can other employees can read the personal e-mails. Information is not confidential so it is a great and fast method of transferring data. Internet Explorer is used to surf the web for web related fraud. The internet has a special tracking device that seeks out people using other people’s insurance numbers and other details to get money. Intranet- All the computers are linked to an intranet. The intranet is a small network that only the company personnel can enter. No one from the outside, like me, can enter the intranet. Some of the files are password protected and only those who have the password can enter. Others are common files that everyone linked to the intranet can access. All personnel have their own password. They also have a card key that is used to enter the PC otherwise they do not have access. Norton System works is an antivirus application. All the computers have this software to protect against viruses. There is however a disadvantage. There is no internet firewall. Although one will be installed soon, the security is at risk and therefore hackers can enter easily. Evidence Eliminator is an application that is used to destroy unwanted fraud evidence from the Fraud departments’ computers. The evidence will no longer be available for hackers. Evaluation Haden’s use of ICT is excellent. They are faster now than before computers were introduced. The department of Fraud has found that using ICT is a must for them. Most of it is writing up databases. They have improved in using their own database that has outstanding security due to it being hard to use. There are several advantages and disadvantages. The main one is that the computers can get out of date and will require fixing all the time. Another disadvantage is in the Fraud computers the security is not that good. Hackers can attack it easily. The evidence eliminator application will have to be used several times because there is no firewall and hacker can attack any time. The Fraud department has to step up its security to insure that it is safe to transfer files through the networks. Overall, the organisation has improved in keeping things up to date. The security has to improve for the internet, other than that; the company is sophisticated and well improved.

Computerisation of Banks

CHAPTER ONE INTRODUCTION 1. BACKGROUND OF THE STUDY. The world as a global village has become so computerized that the use of computers is inevitable therefore makes them very important in all aspect of human life especially on the accounting field. Accounting system is a procedure that is designed by an organization for capturing all financial events and data in an organization. An accounting system after capturing and gathering all events and activities has the ability to process them and communicate them to interested parties for decision making. Financial institutions in many countries were so much concerned about the switch from manual to computerized accounting system. It must however, be emphasized that manual accounting systems has not been eliminated completely but reliance and dependency on them has been reduced drastically due to the emergence of computerized accounting systems. While many financial institutions responded quickly to the use of computers in accounting systems, others still face difficulties in adapting to these computerized systems of accounting. Most organizations have resorted to the use of computers in their accounting systems because of the inherent accuracy and processing speed of this automated accounting system. They also have resorted to it because of the efficiency which leads to higher profitability. It is obvious that this computerized accounting system has led to the reduction of time; cost and quick generation of reports since one no longer have to wait a whole day to get a report. Although the emergence of this system comes with a number of benefits, it still has got some problems associated with it. One inherent problem with this new system of accounting is the high cost of operations. Day in and day out, computers that become obsolete need to be replaced or upgraded to meet acceptable standards. In addition, this new system has brought about computer crimes. For example, the Equity Funding Corporation Scandal in the USA is probably one of the most outrageous frauds that have been committed with the assistance of the computer. Total estimated misappropriation as a result of computer crimes in the United States America seems to be in the region of U. S 35 million. These cost associated with computerized accounting system have prompted decision makers in financial institutions to do careful analysis of their accounting system and its loopholes before making a choice of a system which will suite them best. One thing that has also made the use of computers a delight is the less need for visual editing because of the ability of the computer to perform many editing steps by having programmed controls incorporated in the computer program. Recently, the allocation of resources or quota in banks for embarking on projects has been made easy due to the discovery of Swedish Grid Accounting System. This accounting system which was developed by Swedish Research Council maintains a Grid wide view of the resources consumed by its members. 1. 2 STATEMENT OF PROBLEM Despite the availability of computers at Ecobank, clients still queue at the bank hall and the probability of Tellers to make mistakes is high. Customers still queue in order to withdraw monies from their accounts due to power failure despite the ATM facility available to them. This also applies to those who have access to the ATM’s but still issue out cheques. Another major problem that the bank faces is the poor network system. Customers sometimes make payments into accounts of other branches and takes days for the amounts to reflects in that accounts. This research at the end will find solutions to the problems above and appropriate mechanism to be applied at the right time to encourage the effective and efficient use of computers available to Ecobank. 1. 3 RESEARCH QUESTIONS The study attempts to find answers to the following questions: ? What are the various hardware products available at Ecobank? ? What are the various software products available at Ecobank? ? To what extent has Ecobank used computers in their banking operations? 1. OBJECTIVES OF THE STUDY ? To get managements opinion on the concept of using computers in accounting systems. ? To make known to all some of the problems linked with the computerization of accounting systems in Ecobank, Adum. ? To find out how over the years problems associated with this system have been solved. ? To discover the impact that the use of computers in accountin g systems have had on the operations of Ecobank, Adum. 1. 5 SIGNIFICANCE OF THE STUDY This study aims at: ? Solving some of the problems caused by the computerization of accounting systems in these financial institutions. Discovering how the computerization of accounting system has helped these financial institutions in their operations. ? Highlighting changes in a specific accounting system which has enhanced the flow of work at the bank. ? Providing researchers, banks, policy makers, students and lectures who offer I. T related courses find this material useful in appraising their syllabus. 1. 6 SCOPE AND LIMITATIONS OF THE STUDY The research work was centered on Ecobank, Adum branch. The following are the limitations of the study; ? There was no financial and logistical allocation of resources needed to carry out the entire research. As a result, this study was restricted to only a handful of financial institutions here in Kumasi with Ecobank as the case study. ? interviews were made only in some selected financial institutions which have their accounting systems computerized ? Time was another constraint as the research had to combine the research with lectures. 1. 7 CHAPTER ORGANIZATION The chapter one has to do with the introduction of the study and consists of the background of the study, problem statement, the objective of the study, research questions, significance of the study and the scope and limitations of the study. The second chapter reviews the available literature of the study. Chapter three deals with research design, population of the study, sample and sampling technique, data collection and data analysis. Chapter four covers the presentation and analysis of the study as well as the discussion of the research findings. The final chapter covers the summary of the research, conclusions drawn from the findings and recommendations made. CHAPTER TWO LITERATURE REVIEW 2. 1INTRODUCTION An accounting system consists of the business, documents, records, equipment, policies and procedures use to record transactions and events that affect an entity’s financial performance and its financial status. A good accounting system should be capable of meeting the requirements and needs of the financial institution for which it is designed. As business grows its transactions also grow and the firm looks for ways to speed up the accounting process by streamlining its accounting system hence the use of computers. There are many accounting tasks such as invoicing, payroll and bookkeeping, which involve the processing of large amounts of numerical data. Such routine transaction processing is a substantial cost burden on organizations and the desire to reduce these costs provides motivation for the early introduction of computer systems. The development of minicomputers in 1963 allowed medium-sized organizations to begin using computers for accounting tasks. The introduction of business microcomputer in 1979 extended the use of computers to the accounting function of smaller organizations. 2. 2 ACCOUNTING SYSYTEMS Several scholars in the field of accountancy have expressed their views with respect to the whole idea of the computerization of accounting system. In his study on the automation of accounting practice Strangster (1992) examined the factors that affect accounting information and concluded that the accounting environment, technological change and the availability of resources are amongst the most significant variables influencing accounting automation. To meet these needs and to satisfy the fiduciary responsibility of management, Accountants prepare a single set of general purpose-financial statements and reports. These statements are expected to present objective, unambiguous and complete economic facts of the existence and operation of the enterprise. This is what accounting reports generated from a computerized system would expect to portray, hence the act of report generations itself must be easy and not cumbersome. (Koerber K. (1992) P8) describes accounting systems as the field that designs and implements the system of records – Keeping that meets all the informational, processing and retrieval needs of different types of accountants within an organization. He emphasized that, an important segment of accounting system s Electronic Data Processing (EDP). He described further that before the advent of computers, all recordings were done manually. Hilton (1994) regards the accounting system as procedures, personnel and computers used to accumulate and store financial data in the organizational part which are the costing accounting system, management accounting system and financial accounting system. According to Bagranoff (1996) the computer’s ability to handle an organization’s routine bookkeeping has led to a growing emphasis on managerial accounting. Accountants freed from Bookkeeping tasks are now concentrating on the design of systems, the developments of budgets and recommendation of future managerial actions in a variety of operational areas. Increased in computerization of accounting system affects auditors as well, they are finding their jobs to be quiet different today due to increasing reliance on generalized audit software and other Computer Assisted Audit Techniques (CAAT). These tools allow auditors to examine computer output and processed more efficiently. In addition, traditional accounting firms, whose incomes used to be largely generated by audit and tax auditor are new helping clients design and implement computerized accounting information systems, hence the effects of computerization are an important area of study in accounting information system. 2. 3 COMPUTERIZED HISTORY OF GHANAIAN BANKS Over time, computerization has increased in importance in Ghanaian banks. Traditionally, banks have always sought media through which they would serve their clients more cost-effectively as well as increase the utility to their clientele. Their main concern has been to serve clients more conveniently, and in the process increase profits and competitiveness. Computers have been used extensively in banking for many years to advance agenda of banks. In Ghana, the earliest forms of electronic and communications technologies used were mainly office automation devices. Telephones, telex and facsimile were employed to speed up and make more efficient, the process of servicing clients. For decades, they remained the main information and communication technologies used for transacting bank business. Later in the 1980s, as competition intensified and the personal computer (PC) got proletarian, Ghanaian banks begun to use them in back-office operations and later tellers used them to service clients. Advancements in computer technology saw the banks networking their branches and operations thereby making the one-branch philosophy a reality. Barclays Bank and Standard Chartered Bank pioneered this very important electronic novelty and later Ecobank also started using computers in their operations, which changed the banking landscape in the country. Arguably, the most revolutionary electronic innovation in this country and the world over has been the ATM. In Ghana, banks with ATM offerings have them networked and this has increased their utility to customers. The Trust Bank, in 1995 installed the first ATM. Not long after, most of the major banks began their ATM networks at competitive positions. Ghana Commercial Bank started its ATM offering in 2001 in collaboration with Agricultural Development Bank. Five (5) banks currently operate ATMs in Ghana. The ATM has been the most successful delivery medium for consumer banking in this county. Customers consider it as important in their choice of banks, and banks that delayed the implementation of their ATM systems, have suffered irreparably. ATMs have been able to entrench the one-branch philosophy in this county, by being networked, so people do not necessarily have to go to their branch to do some banking. Another industrial innovation in Ghanaian banking is the various electronic cards, which the banks have developed over the years. The first major cash card is a product of Social Security Bank, now Soceite Generale SSB, introduced in May 1997. Their card, ‘Sika Card’ is a value card, onto which a cash amount is electronically loaded. In the earlier part of year 2001 Standard Chartered Bank launched the first ever debit card in this country. Its functions have recently been integrated with the customers’ ATM cards, which have increased its availability to the public since a separate application process is not needed to access it. A consortium of three (3) banks (Ecobank, Cal Merchant Bank and The Trust Bank) introduced a further development in electronic cards in November 2001, called ‘E-Card’. This card is online in real time, so anytime a client uses the card, or changes occur in their account balance, their card automatically reflects the change. Though ATMs have enjoyed great success because of their great utility, it has been recognized that it is possible for banks to improve their competitive stance and profitability by providing their clients with even more convenience. Once again computerization was what saved the day, making it possible for home and office banking services to become a reality. In Ghana, some banks started to offer PC banking services, mainly to corporate clients. The banks provide the customers with the proprietary software, which they use to access their bank accounts, sometimes via the World Wide Web (WWW). This is on a more limited scale though, as it has been targeted largely at corporate clients. Ghana Commercial Bank, Ecobank, Standard Charted Bank and Barclays Bank and Stanbic Bank are the main banks known to offer PC banking services. Banks have recognized the internet as representing an opportunity to increase profits and their competitiveness. Currently, no bank is offering internet banking (internet-banking) in Ghana, but some have well laid plans to start. Ecobank, Standard Charted Bank and Barclays Bank, also have plans for doing so in the not-too-distant future. Telephone banking, has also taken a big leap with its convenience and time. Barclays Bank launched its telephone banking services in August 28, 2002. SSB Bank also launched its â€Å"Sikatel† or â€Å"SSB Call Centre† (telephone banking) in September 19, 2002. The services available with this system are ascertaining credible information about the bank’s products, the customers’ complaints, bank statements and cheque book request and any other complaints and inquiry. The introduction of E-Zwich is another innovation in the country. E- Zwich is the brand name for the National Switch by Bank of Ghana, under the new Universal Electronic Payments (UEPS) technology which would ensure that all commercial banks, rural banks and savings and loans institutions in Ghana implemented a common payment platform and biometric Smartcard. To make this technology really feasible, the Bank of Ghana [BOG] (Ghana’s central bank) has issued a directive that all banks linked their ATMs & Point of Sale (POS) terminals to the National Switch, the E-Zwich by March 31, 2008. Banks with existing switches are expected to upgrade them to make them compatible with the National Switch by July 1, 2008 while banks without switches/ATMs / POS terminals are expected to integrate their payment terminals directly into the National Switch or through a E-Zwich compatible switch. GUIDELINES FOR THE OPERATION SOME COMPUTERIZED SYSTEM BY BANK OF GHANA. 1. The Bank of Ghana’s responsibility with regard to platforms for Automated Teller Machines (ATMs) and Electronic Funds Transfer at Point of Sale Systems (EFTPOS) is to ensure an appropriate legal and regulatory environment, competitive market and high standards for cards, ATMs and ATM platforms. The Bank of Ghana (The Bank) shall also ensure that suppliers have the technical and financial capacity to deliver and support their systems. 2. In granting permission for the setting up of a platform and/or its operation, the Bank shall be guided by the need for an orderly development of the payment system. The following conditions shall apply: i. The provision of ATM and EFTPOS services shall be limited to banks and consortiums of banks and other corporate bodies; ii. The card technology must be ISO 8583 and EMV compliant while the platform/ATM system should be able to support different card types including smart cards, ATM cards, common credit and debit cards such as VISA, Mastercard, Europay, American Express, Diners Club etc. ii. Platforms must be interoperable with international ATM and EFTPOS networks operated by companies with international reputation. To satisfy this requirement, the switching companies must be operating in North America or Europe. iv. Banks applying for a domestic platform must meet the following requirements with regards to the number of banks, ATMs and the networking of a bank’s branches. ( a) More than four banks, minimum of 20 ATMs and 50% of the branches of each bank networked. (b) Four banks, minimum of 30 ATMs and 50% of the branches of each bank networked. c) Three banks, minimum of 50 ATMs and 50% of the branches of each bank networked PAYMENT SYSTEM DEVELOPMENT PLANS Plans are far advanced for the introduction of cheque codeline clearing and truncation system. This system would decentralise the capture of cheque MICR code-lines and cheque images at the point of receipt of the cheques by the banks. The banks will then sent the electronic files of the code-lines and the images to BOG for clearing and settlement. This will enable the truncation of cheques at the point of economic deposit and the use of cheque images for mandate verification. It is expected to free resources like labour and reduce costs generally for cheques clearing. New regulations and relevant laws would have to be enacted to support the new cheque clearing environment. In addition to the above system, an Automated clearing House (ACH) would be introduced to handle bulk electronic credits and debits and thereby speed up the clearing of funds within the system. The SWIFT software messaging and communication systems will be harnessed to support cheque truncation and the ACH. Furthermore, new policies are being drafted with respect to electronic banking, card-based payments (e-money and debit cards) and the oversight function responsibilities of the central bank thereof. 2. 4 PROFILES ON ECOBANK Ecobank is an independent Regional Banking Group in Ghana and other parts of West and Central Africa providing wholesale and retail banking services to its customers. Established in 1985, Ecobank has grown into a network of over four hundred and fifty branches with offices in twenty- two countries including Ghana. The governance structure within the Ecobank group is such that the parent company acts as a â€Å"strategic architect† with limited involvement in operational management and decision making at subsidiaries level. In Ecobank, operational decision making is individualized and maintained at a level as close as possible to required action and customers. 2. 4. 1 Ownership/Branches Ecobank’s shares is presently held by more than six thousands (6000) private and institutional shareholders throughout Ghana and other parts of world. The company’s authorized capital is U. S $ 1250000000 ordinary shares of 0. 125 each. Ecobank has four hundred and fifty (450) branches with offices in twenty-two (22) countries including Ghana. 2. 4. 2 Workforce Ecobank Ghana Limited has close to a thousand professionals that is made up of management, branch managers, security personnel’s and other staff. In terms of gender diversity, forty (40) percent of its employees are female and the balance being male employees. 2. 4. 3 Mission Statement Ecobank is committed to enforcing management standards and policies in areas of ethics, anti- money laundering, conflict of interest and co-operate governance because it believes it enhances it shareholders value. 2. 4. 4 Vision Ecobank hopes to explore the potentials offered by the internet as an efficient distribution and communication channels for delivering the service provided by its network of branches and offices. 2. 4. 5 Customers Ecobank now boast of an estimated thirty thousand clients which includes governmental organizations, private organizations and individual accounts holders. . 4. 6 Products and Services ? Current accounts ? Savings accounts ? Cards ? Deposit accounts ? Personal loans ? Car and motor loan ? Business loan ? Bills for collections ? Transfer and payments ? Western union money transfer ? Call accounts 2. 5 THE CONCEPTION OF COMPUTERS IN ACCOUNTING SYSTEM MANAGEMENT DECISION The whole idea of the use of computer in accounting systems cannot be over emphasi zed without talking about the fact that it is based primarily upon management’s decisions normally made up of board of chairman, heads of departments and IT Specialist. These people having seen the need for the uses of computers convince the staff and all and Sundry on the use of computer. This is done having taken factual consideration of its negative effects. The decision taken by management was done as a means of increasing productivity and ascertainment of rapid information at any particular point in time as well. 2. 6Hardware Used At Ecobank 2. 6. 1 Mainframe computers The mainframe computer a high-level computer designed for the most intensive computational tasks. Mainframe computers are often shared by multiple users connected to the computer via terminals. The most powerful mainframes, called supercomputers, perform highly complex and time-consuming computations and are used heavily in both pure and applied research by scientists, large businesses, and the military. 2. 6. 2 Micro computers The microcomputer is the common among all computers. It is designed to fit on a desktop. However, it is not as powerful or as fast as the mainframe computer and has a smaller memory size. These computers were proposed by service of National Cash Registry (NCR) whose main functions is to assemble and supply computers and accessories to Ecobank and other financial institutions in Ghana. The computerization process began 1998 at Ring Road Central branch with an evaluation of the needs of the service bureau to the bank on the type of computers that will be needed to ensure quick and efficient service aimed at meeting the company needs, this was only done after the contract between the client company and service bureau had been signed. The bank used these computers upon expert advice received from these service providers though sometimes they could also bring out their own specification. 2. 7 SOFTWARES USED AT ECOBANK Ecobank borrows its software known as the Grab software form City Bank; they later adopted different software’s including, Tally, Aptra Hawk, Pips and sparrow. Each of the software’s performs different functions. The more sophisticated ones like Aptra, the Hawk and Sparrow are computer software used by the Automated Teller Machine (ATM), whereas the software Pips deals with micro processing which is engaged in cheques related activities. 2. 7. 1Introduction of flex-cube mechanism The activities of banking at Ecobank for example has been improved further with the introduction of flex-cube mechanism software which has provided all needs or almost all in respect of the banking work in areas such as ? Providing good reports and feedback; Storing large data leading to improved performance; and ? Providing central database software where activities were monitored to ensure efficiency and effectiveness. 2. 8 THE GENERAL PERCEPTION ON THE USE OF COMPUTERS The perception of the general use of computers in Ecobank when critically looked at can categorically be seen from the view point of employees and customers since computers influence their activities. Taking the manufacturing sector for example wher e over a thousand different jobs were o be undertaken by different employees before a particular process, now with the introduction of computers all these several jobs can be undertaken by the mere press of a button where something starts to build. The computer has been rendering thousand employees jobless thereby bringing tension and fear within that industry. But for customers of Ecobank it was like a prayer being answered, a long awaited miracle, where all their troubles have just come to an end. They were very pleased with such an innovation as long waiting and cumbersome procedures involved in the depositing and withdrawal as well as other banking and non-banking duties, will have been solved. This however confirms the old wise saying that ‘one man’s meat is another’s poison’. 2. 8. 1Perception Of workers on the use of Computers at Ecobank The whole idea of the fear of unemployment which was established in the previous topic discussed was no exception from that which was going through the minds of Ecobank staff who were working on manual till the introduction of these computers. In fact, the change over to the use of computers was met with serious resistance from the staff working at that time for the some old perception that they will be laid off â€Å"Change, they say, is painful but once adopted goes a long way to really workout for good whosoever is involved’. According to Ecobank staff, about three hundred (300) of the workers at Ecobank were deployed upon an exercise undertaken by Ecobank known as the Manpower Labour Rationalization Programme (MLRP). Here computerization was seen as the main reason for the exercise after which management budgeted for the cost improving and training each and every staff member left behind to have total knowledge in computer. Those members of staff who were left had to accept the change and were encouraged and educated on the use of computers to relieve them of very hectic activities which the machine could undertake on their behalf to make them relax after a long days work. The computer was finally received fully with employee cooperation such that the ratio of employee to computer is close to one to one and an average of two to one. The employees confess that the use of the computer has boosted their confidence and happens to relieve their physical as well as mental demand with respect their job. 2. 9 THE CHANGEOVER TO COMPUTERS-SOME SPECIFIC SYSTEMS/TRANSACTIONS The drift from the manual to the computerized accounting systems as pursued by financial institutions has been that of solving problems and creating problems. Some of the replace manual systems and everything that goes with them are enumerated below. 2. 9. 1 Account Opening With the manual system there was the use of the ledger cards which were on its own a hectic thing to use as cards could get missing at any particular point in time, the serious aspect was that when ones card was not seen then it is like there is absolutely no record about that account not even mentioning the balance of that account. But with computerization, there are regular points out of various account and other things, which are stored in the computer in other words, there is the hardcopy and the softcopy making tangibility of records available. Also with the use of computers so many accounts can be opened as possible as there is no much work involved due to the computerization of accounting systems. 2. 9. 2 Counting Of Money Gone were days where the hand was at the mercy of money that needed to be counted, whether large or small. Now the introduction of these money-counting machines has replace the counting of money by hand by which the former seen to be faster and hence speeds up work resulting in less queues in banks especially. Other institutions, insurance companies and financial service providers also use it. 2. 9. 3 Withdrawals The manual system resulted in the spending of more hours at banks as a result of long queues to withdraw money especially on paydays of government workers. This however, was very frustrating to the customers. The use of ATM especially to pay workers has reduced drastically this king of inconveniencies hence leading to fast payments of workers. With the use of a card where the name of the holder are programmed and put into the computer, with the help of a specially diskettes, the ATM however helps in giving cash, statements of accounts and instant balance that speeds up the process of payments. Other cards such as credit card, monde card, e-card, visa card, sikatel card all exists to make access to money easier and convenient. 2. 10 CHECKING OF ACCOUNT BALANCE These are easily checked by the use of computer irrespective of the branch due to the networking of systems available 2. 10. 1 Balancing Of Accounts The manual system was that of very hectic work as every account will have to be balanced by an accounting personnel before the day ends which sometimes eats late into the night, but with computerization balancing of accounts are done within minutes as the computer does everything with the correct accounting package in place. This is known as the self-balancing of accounts where no one really is involved. Journals are opened or written, profit and loss accounts are prepared by the machine. This invariably reduces the number of people working at the financial institution. 2. 11 INTERNATIONAL TRANSACTION This is normally done with certain requirements in place. The bank should have an affiliated bank in the country of transaction. Every link should have been cleared and terms understood by the bank being affiliated to. With computerization there is the use of the swift system, which takes place on remittance; Ecobank for example has an affiliated bank called the City Bank which deals with such transactions outside Ghana. This has seriously reduced the mailing system which was the style of the manual system where the post was used which could take months to complete a very simple transaction. Hard copies will have to be received through the mail, which sought to confirm that the transaction has taken place. In the course and zeal to computerized the following advantage and disadvantages were brought to light. 2. 11. 1 Advantages ? Increase in profitability ? Improved workout put 2. 11. 2 Disadvantages ? Power failure causes inconvenience to staff and customers. ? Redundancy due to computerization, Ecobank undertook one, which known as the labours rationalization programme. ? Computerization cannot be practiced everywhere or places where there is no electricity. Some of the branches that are not yet computerized. 2. 12 THE GLOBAL PHENOMENON-NEW DEVELOPMENTS With the current move to information technology in the part of the globe, there is a higher intensity in the use of computer where they are seen to do much of the work to be carried out. Much however needs to be desired as financial sections like auditing among others are still more evidence with the use of books and receipts which are required on hard copies for auditing purposes, this however makes total dependency on computer not very whole. In existence is the Computer Assisted Audit Technique (CAAT), which uses the computer as the main tool in the process of auditing, this technique given time will drastically minimize the use of hard copies such as foolscap sheets, and books etc. With the existence of the ATM card, e-card, e switch, master card, credit card, monde card and other mechanisms that limit the handling of physical cash, The other mechanism that limit the handling of physical cash the world is poised to enter into a realm where one will be able to undertake a 24hr banking transaction such as cheque withdrawals, international transaction processing of draft etc. ther financial services can also have the sale of shares; bonds done on a 24hr basis. Closing periods of the foreseeable future will gradually be extended to a time that will make financial institutions to undertake multiple shifts such as day shifts and night shifts. These only will be made possible with the use of computers that will be ready to run on a 24hr service to its customers. CHAPTER THREE METHODOLOGY This chapter discusses the research techniques and methods employed in collecting data for the area of study. . 1RESEARCH DESIGN The type of research conducted is exploratory. This is where research is conducted into a research problem or issues were there are very few or no earlier studies to which we can refer for information. The aim of this type of study is to look for patterns, ideas or hypotheses. 3. 2POPULATION OF THE STUDY In order to achieve the purpose and objectives of this research work, the following functional areas were identified. ? Management ? Finance(Accounts Section) ? Information Technology(I. T. ) department All staff of the above mentioned areas in Ecobank formed the population of the study. 3. 3SAMPLE SIZE AND SAMPLING PROCEDURE The researcher used simple random sample technique to select twenty (20) respondents. Nine (9) members of staff were selected from the Account section, two (2) from the IT department and five (3) from the management team. Those chosen were people the researcher believes could provide the right and needed data for the study. 3. 4DATA COLLECTION METHOD Due to the nature of the study, questionnaires were administered to the management and staff of Ecobank Kumasi branch as well as interview. Observation was also used by the researcher in collecting data. The following are the details of the methods used; 3. 4. 1Questionnaires The basic means of collecting data for the study was through questionnaires. Twenty (20) copies of well – structured questionnaires were distributed to the target population. Each respondent was given a copy. The respondents were given one week to answer the questions after which they were collected. Questionnaires were made in such a way that it was so easy to understand by the respondents. 3. 4. 2 Observations and Enquiry The researcher observed that the answers provided by some of the respondents revealed additional information which was not provided in the questionnaires. The distribution of questionnaires directly to respondents also offered the researcher the opportunity to talk to some of the respondents and to elicit relevant information. 3. 4. 3Interview The one- to –one method, also known as the face-to –face type was used. This was concluded with the finance managers, to accounting personnel’s as well as the IT Managers of Ecobank who in one way or the other makes use of computers in their field of work. The interview was undertaken using a semi – structured form of questions concerning the whole idea of the impact of computerization of accounting systems on the operations of Ecobank. The use of the interview approach especially allowed for maximum flexibility and paved the way for the interviewee to really reflect the use of computers in accounting systems. The method yielded greater responses and brought out higher quality information that would not have come to light. On the other hand information coming from staffs reveals that Ecobank recorded about three hundred deployment rate of its personnel as a result of computerization. 3. 4. 4 Secondary Data These were gathered from Ecobank’s Annual Report, previous research works as well as library materials. 3. 5 DATA ANALYSIS The data collected were analyzed using the descriptive statistics approach. The answers to the questions were sorted out tabulated and analyzed using percentages. The data analysis in chapter four reflects the Fourteen (14) questionnaires out of the twenty questionnaires (20) administered to the Ecobank Adum Branch Kumasi as well as interviews and observations made by the researcher. CHAPTER FOUR Data Analysis and Result In this chapter, data collected through the administration of questionnaires at Ecobank has been analyzed into tables of absolute figures and corresponding percentages. Twenty (20) questionnaires, each containing thirteen (13) questions were administered. Fourteen (14) were completed and returned giving a response rate of 70%. Table 1 Rate of Response |Subject Group |Number of respondents |Percentage (%) | |Management |3 |21. 4% | |Information Technology |2 |14. 3% | |Account staff |9 |64. % | |Total |14 |100% | Source: Field survey data May 2009 Chart 1 [pic] From the table and the chart above, three (3) were received from management personnel, representing 21. 4%, two (2) from the Information Technology Department representing 14. 3% and remaining fifteen (9) were recovered from the Account section representing 64. 3%. This was enough for the research study. Table 2 Computerization of accounting system. Response |Frequency |Percentage (%) | |Yes |14 |14 | |No |- |- | |Total |14 |100 | Source: Field survey data May 2009 From table 2, fourteen (14) representing 100% stated that they have fully computerized the Accounting system. Concerning what prompted the project, answers received from respondents were to enable them satisfy their customers with their services. With respect to the major problems encountered in the computerization of accounting system, the response is shown in table 2 Table 3 Problems encountered on computerization of accounting systems. Responses | Number of Respondents |Percentage (%) | |High cost of Training |7 |50 | |Lack of experience |4 |28. 6 | |Delay in production |3 |21. | |Total |14 |100 | Source: Field survey data May 2009 Chart 2 [pic] Table 3 and chart 2 depicts that seven (7) of the respondents representing 50% were of the view that the cost involved in the training of staff to meet the new technology is high. Four (4) of the respondents representing 28. 6% also claimed that the staff lacked experience in the use of computer techno logy. The final, which is delay in production which represents 21. 4% were also of the view that production after the computerization process delays. Table 4 workload after computerization |Responses |Respondents |Percentages (%) | |Increase |2 |14. 3 | |Decrease |9 |64. | |Normal |3 |21. 4 | |Total |14 |100 | Source: Field survey data May 2009. Chart 3 [pic] From table 4 and chart 3, two (2) of the respondents, which represent 14. % stated that the workload after computerization process in the bank has decreased as a result of computerization. Nine (9) of the respondents representing 64. 3% were of the view that the work load of the bank has decreased. The final groups of people were also of the view that the workload after computerization is normal that is there is either increase or decrease in the workload after the introduction of computers. With respect to special accounting package in use, the responses are shown in table 5. Table 5 Accounting package Responses | Number of Respo ndents |Percentage (%) | |Yes | 14 | 100 | |No | – | – | |Total | 14 | 100% | Source: Field survey data May 2009 From table 4 all the fourteen (14) respondents stated that there is a special accounting package in use and gave the name as Flex Cube. It was stated that it helps in storing data and providing good report. Lastly with respect to what staffs like about the manual system that the computerized accounting system could not provide, the respondents gave the view that the manual system has no capital cost involved in processing data and that the cost of maintenance is low as compared to the computerized system. The researcher asked whether there would be a total computerized accounting system in other branches in the country. The response is shown in table 4. 6 Table 6 Total computerized accounting system | Respondents | Respondents | Percentage (%) | |Yes |10 |71. 4 | |No |4 |28. | |Total |14 |100(%) | Source: Field survey data May 2009 Chart 3 [pic] From table 5, ten (10) of the respondents which represents 71. 4%, stated that there will be a total computerized accounting system in the next five to ten years to come. Four (4) out of the fourteen respondents representing 28. % stated that there can not be a fully computerized accounting system in other branches because of lack of adequate power supply in the country. THE IMPACT OF COMPUTERIZATION ON ACCOUNTING SYSTEMS From the interview conducted with the management of Ecobank, these were the responses gathered concerning the impact of computerization on accounting systems; Management were of the view that , the whole concept of the use of computers has been that of great delight for both benefactors and end users thus customers and staff of the financial institution involved respectively. Though initially for staff it was met with great resistance as it was seen to cause unemployment generally, but this has finally been accepted as working tool of which they have expressed their satisfaction in its works or activities so far. It was also revealed that customers received the new move with all joy, as they believed that less time was to be spent in the banking activities. It was made known that the use of computers received both approval and criticism. In much the same way, one can truly say that now the impact of computerization is seriously being felt in the banking activities such as fast service delivery, up to date and accurate database leading to quality results. The impact can also be looked at from the area of the transactions being undertaken by each company, the time taken to complete a transaction, the quality of account and report presentation, meeting needs of customers. Though the positive impact has been looked at, there is the need to also look at the negative aspect of computerization. Management made known the negative aspect through the interview conducted that, the cost element involved in maintaining the computers, delays by servers leading to a halt in the banking activities, training of personnel is also costly, modern software’s and the purchase of standby generators cannot be overlooked. IMPROVING THE POSITIVE EFFECTS An interview conducted with the Information Technology manager of Ecobank, Adum branch revealed that, it is important for anything that produces good reports and results to be improved upon to ensure further advancement of its effects on anything in general. Some of the ways of improving the positive effects of the computerization were made available as have been enumerated below. First of all, the introduction of new technology to build upon the existing ones is an area which must be brought in to reduce the negative effects of computerization. On the side of customer’s, the financial institution will have to make delivery swifter with more and more innovations being put into place for example where the ATM will be placed at vantage points in and out of the city, modes of withdrawals such as the mondex card, e-card and e-zwich. Any other form of credit card or master card should also be encouraged among clients, such that there should come a time where one can check his account even from the house on any normal phone. New technology will however mean that obsolete software’s being used is to be exchanged with newly advanced ones to bring out the real effects of computerization. Additional codes will have to be identified to ensure areas of extension of the computerization process. Further more, once computerization is helpful, the institution is seeking to spread its use within the financial institution, where each of the branches would be connected through a more recallable networking system. CHAPTER FIVE SUMMARY, CONCLUSIONS AND RECOMMENDATION SUMMARY The computerization of accounting system has really come to stay for which further developments are expected in some few years time such the Automated Teller Machine (ATM) van. Manual accounting systems has not been eliminated completely but reliance and dependency on them has been reduced drastically due to the emergence of computerized accounting systems. While many financial institutions responded quickly to the use of computers in accounting systems, others still face difficulties in adopting computerized systems of accounting. Most organizations have resorted to the use of computers in their accounting systems because of the inherent accuracy and processing speed of this automated accounting system. . There is generally a calm atmosphere in financial institutions since the whole idea of computerization has now been accepted and is seen as causing higher returns for the Staff and management of Ecobank. The computerization system has brought about an ease on the hectic and tedious work formerly done manually by financial institutions. Paper work has considerably declined but not completely wiped out for the sake of auditing purpose and other reasons. The computerization of accounting system is setting the pace for other non-financial institutions to even see the need to computerize their accounting system in their financial departments, thereby taking a global turn. The activities of certain viruses such as car are not felt much as they are all dealt with by the manufactures whereas others cannot be easily noticed on time hence disrupting activities. Backup systems are therefore kept by these financial institutions to help mitigate future problems that are likely to emerge incase computers are infected with viruses and all important documents corrupted or crashed. Ecobank has been able to build up a backup system at Accra which stores all of its information which is retrievable upon any loss of data from any computerized branch. Upon misplacing ones ATM card the only way out is to re-apply for a card at a cost, which will be charged to the account of the customer. That not much information exists with respect to the computerization of accounting system in general let alone on financial institutions. Not much problems are being faced in the use of computers for accounting work as such allowing work to go on smoothly despite certain hitches here and there. In other to satisfy customers of Ecobank, 100% of the respondent states that Ecobank branch at Adum has computerized its systems fully. 71. % stated that there will be a total computerization of their accounting systems in the next five to ten years. This can be possible if there is adequate power supply in the country. 64. 3% stated that Workload in the bank has decreased as a result of computerization. 100% also that Ecobank has a special accounting package in use called Flex Cube. This helps in storing data and provides good report. On problems encountere d on computerization of accounting systems 50% of the respondents stated that cost of training of personnel or staff was high as compared to the manual system, whereas 28. % stated that staff also lacks experience and the rest stated that there is a delay in production. It is also emphasized that the cost of maintenance is high as compared to the manual system of operation. Finally the impact of the computerization of accounting system is seen more on its benefits that are yielding fastest information leading to quick decision making than on its negative effects which is basically the cost of acquisition of the machines and deployments of staff among others. From the research findings, CONCLUSIONS The study revealed the main forms of hardware being used by Ecobank in their operations. These include the mainframe and the micro computers. On the other hand, some of the software also used by Ecobank includes the Tally, the Aptra the Hawk and the Pips. The more sophisticated ones which include the Aptra, the Hawk and the Sparrow are computer software used by the Automated Teller Machine (ATM). A pip on the other hand is a software that deals with the micro processing of cheque related activities. Upon the research conducted, it came to light that, the whole concept of computers has been of great delight for both benefactors and end users being customers and staff of the financial institution involved respectively. The introduction of computerized accounting systems on the operation of Ecobank has enhance fast service delivery, up to date and accurate database leading to quality results hence satisfying their customers. Computers are used in financial institutions in general day to day gaining recognition with respect to what it is able to do and what problems it is able to solve. The issue has caused the whole financial sector to aim at the ultimate i. e. the use of computers in its activities. But an organization must now face the practical problem of streamlining and speeding up the asic accounting system so that the accounting department can keep pace with the rapid flow of transaction in the modern businesses. Even though there are problems to be addressed, the computerized accounting system is cherished by all users in the accounts department of these financial institutions who would like to cling to the computers than to go back to those hectic days of the big books of the manual system. Though it caused some level of discomfort such as causing about 35% deployment at Ecobank on the whole it has been a profitable venture . The impact of the computerization of accounting systems on the operations of Ecobank is a never-ending story due to frequent technological developments that keep occurring within short periods of time. RECOMMENDATIONS 1. Upon the interview conducted and responses from questionnaires received, I would want to make the following recommendation for serious consideration: 2. Technology should be more advanced in solving the problems in situations where customers will have to re-apply for the ATM card due to missing pin number or forgetting it. . Staff computer skills should be upgraded frequently as new development on technology keep on springing up to be able to meet current trends in the market. 4. There should be the formation of committee’s on the I. T sections of these financial institution that will monitor the market in the areas of new innovations that are bound to arise in the future coming up in the financial industry for them to study it and see how best they can adopt and implement it in the heat of competitions existing in the market. 5. ATM machine should be placed at strategic points within selected areas which will enhance its influence in the work of financial institutions . in doing so constant repairs and in filling the machine sufficiently with physical cash should be done frequently to ensure smooth operations. 6. Scholars, authors, and others should be encouraged in the writing of books, magazines and newsletters on the introduction of computers or automation in financial institutions as almost all the information technology in general as such does not really relate to the topic in discussion. 7. That situations where the ‘server goes down’ should not be left unattended to but that all efforts should be marshaled to ensure that it is very minimal to really experience the true impact of the computerization of accounting system in financial institutions. 8. The public relations departments of all financial institutions should make known to the public by way of advertisement and other sources to really bring out the easiness in using these products, such as the use of the ATM card for savings accounts, cash withdrawals and checking of balance, e-card and monde card for shopping in designated supermarkets throughout the country. . Manufactures should rectify software which is defective in order to ensure continual flow of work output. This however will be made possible when warranties have given, concerning the software among other things 10. There should be routine procedures and schedules for maintenance and repairs of broken down machine to ensure that all the tim es they will be in good condition to deliver in terms of meeting customers’ needs especially in the area of the ATM. DEFINITION OF TERMS ACCOUNTING SYSTEM: The system that provides the information for us in conducting the affairs of the business. CODE HOLE: It referred to as a computing programming term that makes accounting packages easily recognized in the areas where an extension on the software is. COMPUTERIZATION: The process of replacing computers with the manual system hence uses electric means to achieve a stated object or work. COMPUTER: Is a general purpose and automatic electric information processing machine. COST ACCOUNTING: Is a conscious and rational procedure by accounts for accumulating cost (however defined) and relating such cost to specific products or departments for effective management action. FINANCIAL INSTITUTION: Institution that carry out its activities in the form of financial nature. For a examples banks, insurance and financial service providers. FINANCIAL ACCOUNTING: The branch of accounting that is concerned with the recording of transactions using generally accepted accounting principles for a business enterprise other economic unit and with a periodic preparation of various statement. MANAGERIAL ACCOUNTING: The branch of accounting that uses both historical and estimated data in providing information which management uses in conducting daily operations and in planning future operations A-6. PRODUCTIVITY: Is the rate at which a company makes goods which is usually judged in connection with the number of people and the amount of materials necessary to produce the good. SERVICE BUREAU: Is an organization that undertakes to install computers and computerize accounting for financial institutions. I. T. Information technology. NCR: National cash registry – A company that deals mostly in the computerization of institution such as bank, ministries, school etc. ATM: Automated teller machine. CAAT: Computer Assisted Audit Technique, where the computer is used as a tool in the process of undertaking an audit work. LAN: local area networking WAN: Wider area network MLRP: Manpower Labour Rationalization Programme EDP: Electronic Data Processing PC: Personal Computer E Card: Electronic Card APPENDIX QUESTIONNAIRES FOR STAFF AND MANAGEMENT OF ECOBANK TOPIC: THE IMPACT OF COMPUTERIZATION OF ACCOUNTING SYSTEM ON THE OPERATION OF ECOBANK. The purpose of this study is to enable the researcher gather information on the attitude, perception and practice on the computerization of accounting of software in your institution. It is purely academic work therefore all information provided would be treated as such and confidentially. Where answers are provided please tick [ ] as appropriate and where answers were not provided please kindly supply the information. 1. Have you fully computerized your accounting system? Yes [ ] No [ ] If yes, what prompted the project? [ ] Reduce Workload [ ] Increase Productivity [ ] Customer Satisfaction Others Specify†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2. Have the entire problem in the financial institution been solved? ] Fully [ ] Partially [ ] Not 3. How long have your accounting system been computerized? [ ] less than 5 years [ ] 6 – 10 years [ ] 11 – 20 years Others specify †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 4. What major problem did you encounter in the computerization of your accounting system? [ ] High cost of training staff [ ] Lack of experience [ ] Delay in production Others †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5. What steps did you take or have been taken to salvage the situation? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . Was there any staff deployment due to the computerization? [ ] Yes [ ] No If yes, what effect did it have on the institution? [ ] Work overload [ ] over taxation Others †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7. What is the ratio of staff to computer since the introduction of computerization? [ ] 1 : 1 [ ] 2: 1 [ ] 3: 1 Others†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8. Is there any special accounting package in use? [ ] Yes [ ] No Which software†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9. What is the effect f computerized accounting system on your productivity? [ ] High return [ ] Break even [ ] Low return 10. What do you like about the manual system that computerized accounting system could not provide?†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11. Are you facing any problems in the use of computers for accounting purpose? [ ] Yes [ ] No If yes, in what areas [ ] Obsolescence [ ] Difficulty in retrieving information Others†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2. Can there ever be a totally computerized accounting system in other branches in the country? [ ] Yes [ ] No If yes, how long [ ] 6-10 years [ ]11-15 years [ ] 16-20 years Others†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 13. How do you see the workload after computerization? [ ] Increase [ ] Decrease [ ] Normal Interview questions for the management of Ecobank 1. What is the profile of Ecobank Ghana Limited 2. What is the history behind the computerization of accounting systems in Ecobank 3. Does Ecobank have a fully computerized accounting system? 4. What prompted the introduction of computerized accounting system? 5. What was some of the problems they encounter? 6. What was the attitude of their worker BIBLIOGRAPHY Nsouli, (2002), challenges of the E – banking revolution. Sangster, (2002), business accounting Sangster (1992) strategies for Business Decisions 2nd edition Koerber k. (1992), accounting systems Hilton (1994) cost management accounting 2nd edition Bagronoff (1996) Decision support tools for choosing accounting software Ecobank Annual Report