Information Systems In Business Development

Information Systems In Business Development The implementation of the information system in the development of the business is most necessary now days. For most business, there are varieties of requirements for information. In every organization different level of management need different type of information for development of business. For example, senior management needs information to help with their business planning. Middle management needs more detailed information to monitor and control business activity. The employees at lower management need information to help them to perform their duties. In this global world information systems are playing important role in any organizations to meet their strategic goals. For the development of the business it very important to have good information system in each department of organization such as accounting, finance, marketing and human resource department to perform business operations. In addition, the technical terms of information system refers to the interaction between alg orithmic process and the technology(Brown, 1991). The meaning of the information system is not just the technology used by organization, but also it refers the way in which organization uses the technology for their business process. Information system is sets of interrelated component that collect process and store information to companys management in decision making. Companies that are using up to date information system to evaluate internal and external information are gaining advantage over the firm. For example, a sophisticated information system helps companies to monitor employees, to keep manager and employee to coordinates activities among divisions. Furthermore good information system provides the facilities of direct communication between firm and suppliers, manufacturers, dealers and marketers. Using Information system together, they can create a valuable chain in organization. An information system enables companies to store, retrieve and control valuable information. In upcoming years, the use of good information system in organization will be no longer an option. It will be compulsory in development and success of business. There are various kind of information are available, which can be implement in organization for the development of the business. The main kinds of information system use in businesses are Executive support system (ESS), Management Information system (MIS), Decision support system (DSS), Knowledge Management System (KMS), Transaction processing system (TPS) and Office Automations System (OAS). The different level of management in organization needs different level of information system. The following diagram shows the relation of the information system with the different level of the organization. The main kinds of information system, the implementation of that can be helpful in development of businesses are described as follow. Executive Support System (ESS) The Executive support system helps to senior management to decide business strategic plan and to make decision based on strategy. ESS helps to gather and analyses the internal and external information used in businesses. ESS is a like instrumental panel in air craft cockpit which is showing the status of all the key business activities to senior management team of organization (Brown, 1991). ESS typically involves lots of data analysis and modeling tools to help in strategic decision making. In addition, some ESS provides the analysis tool that predicts a series of performance outcomes overtime using input data. This type of ESS is useful to executive staff, it provides possible outcomes and quick reference to statistics and numbers needed for decision-making .Now days there are software wanders who offer pre design Executives support system packages suitable to one particular organization. They also provide the facilities to customize the Executive support system to meet needs of pa rticular organization. The solid example of the company which is using computer based ESS is Woolworths. Woolworths is second largest retailer of Australia. Company has spent $US11billion and select JDA softwares Arthurs enterprise suite which is including performance analysis tool and information manager databases to support its Big W department chain.(ARIZ ,2001). Management Information System (MIS) A management information system is a system or process that provides the information necessary to manage organization effectively. MIS is planned system of collecting; processing and storing Management information system is mainly concern with the internal source of information in organization. Management information system analyzes data captured from transaction processing system and creates reports based for decision making. The report generate by MIS will be used by middle management and operational supervisor.MIS is very useful to generate reports for example, financial statements , inventory status report, performance report for routine or non routine processes. It is very important to manage the flow of information in organization for the future development of the business. The Management information system helps to big organization to manage the information interchanging between different departments such as store and distribution center. For example Coles super market is one of the biggest retailers in Australia. Coles has recently implemented new version of the computer based information management system named LETTUS to provide significant inventory management benefit to store and suppliers. The Following Diagram illustrating how Coles manage information flow between organizations. Decision Support System (DIS) Decision Support Systems (DIS) are specifically design to help management for decision making in situation where there is uncertainty about possible outcomes of those decision. It is important to implement decision support system in business because it supports business and organizational decision making activities. The properly designed decision support system is an interactive software based system intended to help decision maker to compile useful information from raw data (smith, 2001). Decision support system helps to enhance the abilities of decision maker or group of decision maker to make decision in favor of companys development. Furthermore, Decision support systems are call of computerized information system that supports decision making activities. The decision support system can be classified in to five different types which are: Communication driven DSS Data driven DSS Document driven DSS Knowledge driven DSS Model driven DSS The above different types of decision support system are used to make decision based on different situation. The implementation of Decision support system in business helps to make effective decision in order to make business development. Knowledge Management System (KMS) Knowledge Management system helps businesses to create and share information. This types of system used in organization where employee creates knowledge and expertise which can then be shared by other people in organization to create commercial opportunities. The examples of the knowledge management systems are Firms of Lawyers associated with organization, Accountants and management consultants Knowledge system generally built around which allows efficient categorization and distributions of knowledge. Knowledge Management system enables employee to have ready access of organizations documents based of fact. Now days, it not an optional to use knowledge management System for an organization whether it is public or private big or small. Knowledge management system provides aid to organization to creating sharing and processing knowledge. Transaction Processing System (TPS) Transaction processing system used to process routine transaction efficiently and accurately. One organization may have more than one transaction processing systems for example billing system to print invoice for customer, payroll and text calculation system, raw material requirements calculations system, Stock control system, Transaction processing system helps to manage data that must be in consistent state. In addition, the daily transaction done by the Transaction processing system can help to upper level management to make decision for the future business. For example, by analyzing customer transaction data management can identify the customers purchasing behaviors. TPS also help to maintain relationship with customers based on transaction. There are many super markets which are using transaction processing system to maintain their daily transaction. Coles Supermarket is a very good example which is using fully computer base transaction processing system. TPS used by Coles store their day to day transaction in central data base. Higher level management determines this stored data to identify customer value and maintain relationship with customer to expand the business. Office Automation System (AOS) Office automation systems are systems that help to improve the productivity of employee who are responsible to process data and information. There are many office automation system exist in market which can be easily implement in organization to improve the productivities of employee. The examples of the well know office automation system are Microsoft office, Microsoft works and more.OAS helps in optimizing or automating existing office procedure. Most of companies are using office automation system to create data sheet, reports, and statements. The well known Office automation system used by most of organizations is Microsoft Package including (MS Office, PowerPoint, and Excel.) In nutshell, now days the revolutionary change in the area of information technology has changed the way of business in each industries. Complete computer based information systems provides the support to organization to maintain internal and external source of information. In addition, to over come cut throat competition to it very important for each organization either to implement computer based information system or to adopt existing computer based information system package. The use of information system gives advantage to each level of management in organization to plan strategy and decision making. The use of Computer based information system will not be optional anymore in future. It will be compulsory for organization to implement information system for business development

Health & Safety Essay -- essays research papers

â€Å"The Great Atlantic and Pacific Company of Canada is committed to providing both employees and customers with a safe and healthy working and shopping environment. All reasonable efforts will be made to eliminate hazardous conditions and unsafe practices from the workplace†. We will be examining how Dominion takes precaution to protect workers, provides information, instruction and supervision to workers to protect their health and safety, and how they advise workers of potential or actual hazards in the workplace and how to deal with them. We will also look at the actions taken when there is an accident, and audits and inspections that are involved to protect and correct areas in the company. Taking precaution in circumstances for the protection of a worker is accomplished through many different ways. For example, Dominion provides the butchers with metal gloves and aprons to protect them from a knife slipping and cutting them. The also provide the Photo lab with protective goggles, a splatter apron and plastic gloves to protect them from having hazardous chemicals spilling on them that may cause serious damage to their skin or eyes. To protect their workers and customers we wet floor signs are provided to warn people to walk with caution. The employees are provided with clip-on ties, which is a cautionary measure that is taken so that we are not strangled if our ties get caught. Every department has an eye wash station and a first aid kit that are provided so that an injury may be given attention to right a way to prevent any further damage. Taking precaution helps to minimize accidents and protects the employer because the equipment is provided and therefore should be use, and if the equipment is not used and training was provided then that employee is at fault. The employees are provided with information, instruction and supervision to protect their health and safety. Some examples are the signs that are posted up in our lunch room and in our departments to keep us informed and reminded about the proper ways of lifting heavy items, proper standing posture, and exercises that can be done to reduce injury. We are also provided with WHIMS, food handling and cooking training to protect our employees and customers. WHIMS’ training is for our photo lab employees that are dealing with the chemicals from the machine. The fool handling and cooking trainin... ...tee does not recognise some of the actions that are taken by employees that may be dangerous. For instance, our grocery department will stand on our product trucks so that they can reach the top shelf. They will also wheel themselves down the isle so that they do not have to get up and down from a stool. This I find is very unsafe and our store manger does not say anything to these employees nor does our health and safety committee. This sort of action should not be allowed and there should be consequences if you are caught using the trucks in that matter. The manger does not take health and safety seriously until head office comes into the store and this really effects how others look at the matter. If the manger will not participate in making sure that the employees are following correct procedure then how is the health and safety committee suppose to enforce things. We are a very clean store and this is due to the audit and inspections. If it were not for these audits I could see our store falling into a bad situation. It is reassuring that there is a responsibility put on the manger to comply with regulation and procedures so that we do work in a safe and healthy environment. Health & Safety Essay -- essays research papers â€Å"The Great Atlantic and Pacific Company of Canada is committed to providing both employees and customers with a safe and healthy working and shopping environment. All reasonable efforts will be made to eliminate hazardous conditions and unsafe practices from the workplace†. We will be examining how Dominion takes precaution to protect workers, provides information, instruction and supervision to workers to protect their health and safety, and how they advise workers of potential or actual hazards in the workplace and how to deal with them. We will also look at the actions taken when there is an accident, and audits and inspections that are involved to protect and correct areas in the company. Taking precaution in circumstances for the protection of a worker is accomplished through many different ways. For example, Dominion provides the butchers with metal gloves and aprons to protect them from a knife slipping and cutting them. The also provide the Photo lab with protective goggles, a splatter apron and plastic gloves to protect them from having hazardous chemicals spilling on them that may cause serious damage to their skin or eyes. To protect their workers and customers we wet floor signs are provided to warn people to walk with caution. The employees are provided with clip-on ties, which is a cautionary measure that is taken so that we are not strangled if our ties get caught. Every department has an eye wash station and a first aid kit that are provided so that an injury may be given attention to right a way to prevent any further damage. Taking precaution helps to minimize accidents and protects the employer because the equipment is provided and therefore should be use, and if the equipment is not used and training was provided then that employee is at fault. The employees are provided with information, instruction and supervision to protect their health and safety. Some examples are the signs that are posted up in our lunch room and in our departments to keep us informed and reminded about the proper ways of lifting heavy items, proper standing posture, and exercises that can be done to reduce injury. We are also provided with WHIMS, food handling and cooking training to protect our employees and customers. WHIMS’ training is for our photo lab employees that are dealing with the chemicals from the machine. The fool handling and cooking trainin... ...tee does not recognise some of the actions that are taken by employees that may be dangerous. For instance, our grocery department will stand on our product trucks so that they can reach the top shelf. They will also wheel themselves down the isle so that they do not have to get up and down from a stool. This I find is very unsafe and our store manger does not say anything to these employees nor does our health and safety committee. This sort of action should not be allowed and there should be consequences if you are caught using the trucks in that matter. The manger does not take health and safety seriously until head office comes into the store and this really effects how others look at the matter. If the manger will not participate in making sure that the employees are following correct procedure then how is the health and safety committee suppose to enforce things. We are a very clean store and this is due to the audit and inspections. If it were not for these audits I could see our store falling into a bad situation. It is reassuring that there is a responsibility put on the manger to comply with regulation and procedures so that we do work in a safe and healthy environment.

Values and Ethics in America Case Study

BA 3102 – Summer 2, 2012 Video Case Assignment â€Å"End Game: Values and Ethics in America† 1. The most ethical decision is if she turns left into town and report the accident to the police. Even if she turns herself in and jeopardizes to lose her school-funding grant, she knows she did the right thing and her conscious is clean. She caused a fatal accident that killed the other driver, which means she must report to the police. If she doesn’t, then her friend should turn her in and help her for the long run. Human moral and ethical values are more important then the award for the school grant and reputation in the company.In the Deckop Chapter article-â€Å"Theoretical Bases for Analyzing the Ethics of a Decision†, it compares the utilitarianism and universalism theories. It states that utilitarianism is regarding â€Å"the greatest good for the greatest number and the ends justify the means†. It’s not ethical to disregard the law and serve the greater good. If she was killed in a deadly car accident, I’m sure she would want someone to report her death to the police who would later notify her loved ones. Running away from an accident is not only unethical, but is also a crime and there is no justification for it.The consequences of fleeing a crime scene is more severe than turning yourself in. â€Å"The pressures of a situation may cause one to apply self-serving biases that while in the short-run appear acceptable, in the long-run result in damage to one’s firm, career or self in terms of staying true to ethical principals and human morals†(Desktop, 2008). I strongly agree with this statement. If she won’t report to the police, and deny what she did, she would be living with her guilt knowing she knew what was the right thing to do, but she made the wrong decision.By knowing she is responsible for someone’s life and didn’t notify anybody, in the long run, it will destroy her emotionally (guilt, depression or even suicide). 2. I think I made the right choice for Julia because either way she would have had to face the consequences. If she turns herself into the police, most likely she would get arrested for drinking and driving. She would possibly lose her school-funding grant that all her students dependent on her. She would also lose her reputation as being a good teacher, but one thing she would be acknowledged for is that she was honest and admitted for her action.However, if she don’t turn herself in, she would have to live on the rest of her life guilty knowing she hided the truth. In the long run the truth will be revealed. Part 3 doesn’t change anything for me, because I knew that the follow-up would be that she would hide the truth in order not to damage her reputation in the school, along with not letting her students down. Running away from reality is always easier then facing the truth and admitting for our wrongdoings. Many comp anies think they can get away with fraud or unethical decision-making, until they either get caught or they turn themselves in.You need to know where to draw the line between personal responsibility and accountability. 3. My decision in question 1 is more consistent with universalism then utilitarianism because universalism focuses on ethical decision making, assuming the decision-maker is following the right morals and values. For example, Julia should report to the police and turn herself in, just as if her loved ones would like to know if she was in a fatal car accident and who is responsible for her death.Also the universalism theory states that everybody is equal and moral ethics apply to everyone no matter what background or culture you are from. Universal ethics explains which behaviors are right or wrong. These ethical standards apply to everybody worldwide. It’s something that a virtuous person is supposed to adhere to and believe in, just like manners that you learn from home. Most manners are universal, though some vary from culture to culture. As a result, I strongly agree with the universalism decision-making tool.

An Overview of the Roe v. Wade Supreme Court Decision

An Overview of the Roe v. Wade Supreme Court Decision On January 22, 1973, the Supreme Court handed down its historic decision in Roe v. Wade, overturning a Texas interpretation of abortion law and making abortion legal in the United States.  It was a turning point in  womens reproductive rights and has remained a hot-button issue within United States politics ever since. The Roe v. Wade decision held that a woman, with her doctor, could choose abortion in earlier months of pregnancy without legal restriction, based primarily on the right to privacy. In later trimesters, state restrictions could be applied. Fast Facts: Roe v. Wade Case Argued: December 13, 1971; October 11, 1972Decision Issued:  January 22, 1973Petitioner:  Jane Roe (appellant)Respondent:  Henry Wade (appellee)Key Questions: Does the Constitution embrace a womans right to terminate her pregnancy by abortion?Majority Decision: Justices Burger, Douglas, Brennan, Stuart, Marshall, Blackmun, and PowellDissenting: Justices White and RehnquistRuling:  A womans right to an abortion falls within the right to privacy as protected by the Fourteenth Amendment. However, while decision gave women autonomy during the first trimester of pregnancy, different levels of state interest for the second and third trimesters were allowed.   Facts of the Case   In 1969, Texan Norma McCorvey was a poor, working class 22-year-old woman, unmarried and looking to end an unwanted pregnancy. But in Texas, abortion was illegal unless it was for the purpose of saving the life of the mother.† She was eventually referred to attorneys Sarah Weddington and Linda Coffee, who were looking for a plaintiff to challenge the Texas law. On their advice, McCorvey, using the pseudonym Jane Roe, filed a lawsuit against the Dallas County district attorney Henry Wade, an official responsible for enforcing criminal laws, including anti-abortion statutes. The suit said the law was unconstitutional because it was an invasion of her privacy; she sought the overturn of the law and an injunction so she could go ahead with the abortion.   The district court agreed with McCorvey that the law was unconstitutionally vague and violated her right to privacy under the Ninth and Fourteenth Amendments, but refused to issue an injunction. McCorvey appealed and the Supreme Court agreed to hear the case, along with another case called Doe v. Bolton, lodged against a similar Georgia statute. The Supreme Court case filing occurred on March 3, 1970, when McCorvey was six months pregnant; she eventually gave birth and that child was adopted. She said she wanted to continue with the case to support other womens rights. Arguments for Roe v. Wade began on December 13, 1971. Weddington and Coffee were the plaintiffs lawyers. John Tolle, Jay Floyd, and Robert Flowers were the defendants lawyers. Constitutional Issues   The Roe v. Wade case was argued for the plaintiff Jane Roe on the grounds that the Texas abortion law violated the Fourteenth and Ninth Amendments to the U.S. Constitution. The Due Process Clause of the Fourteenth Amendment guarantees equal protection under the law to all citizens and, in particular, required that laws be clearly written.   Previous cases challenging abortion laws usually cited the Fourteenth Amendment, claiming that the law was not specific enough when a womans life might be threatened by pregnancy and childbirth. However, since attorneys Coffee and Weddington wanted a decision that rested on a pregnant womans right to decide for herself whether or not an abortion was necessary, they based their argument on the Ninth Amendment, which states: The enumeration in the Constitution, of certain rights, shall not be construed to deny or disparage others retained by the people. The framers of the Constitution had recognized that new rights might be developed in years to come and they wanted to be able to protect those rights. The state prepared its case primarily on the basis that a fetus had legal rights, which ought to be protected. The Arguments The argument for the plaintiff Jane Doe stated that, under the U.S. Bill of Rights, a woman has the right to terminate her pregnancy. It is improper for a State to impose on a womans right to privacy in personal, marital, familial, and sexual decisions. There is no case in the Courts history that declares that a fetus- a developing infant in the womb- is a person. Therefore, the fetus cannot be said to have any legal right to life. Because it is unduly intrusive, the Texas law is unconstitutional and should be overturned. The argument for the State rested on its duty to protect prenatal life. The unborn are people, and as such are entitled to protection under the Constitution because life is present at the moment of conception. The Texas law was, therefore, a valid exercise of police powers reserved to the States in order to protect the health and safety of citizens, including the unborn. The law is constitutional and should be upheld. Majority Opinion   On Jan. 22, 1973, the Supreme Court handed down their ruling, holding that a womans right to an abortion falls within the right to privacy protected by the Fourteenth Amendment. The decision gave a woman a right to abortion during the entirety of the pregnancy and defined different levels of state interest for regulating abortion in the second and third trimesters.   In the first trimester, the state (that is, any government) could treat abortion only as a medical decision, leaving medical judgment to the womans physician.In the second trimester (before viability), the states interest was seen as legitimate when it was protecting the health of the mother.After the viability of the fetus (the likely ability of the fetus to survive outside of and separated from the uterus), the potential of human life could be considered as a legitimate state interest. The state could choose to regulate, or even proscribe abortion as long as the life and health of the mother was protected. Majority: Harry A. Blackmun (for The Court), William J. Brennan, Lewis F. Powell Jr., Thurgood Marshall. Concurring: Warren Burger, William Orville Douglas, Potter Stewart Dissenting Opinion In his dissenting opinion, Justice William H. Rehnquist argued that the framers of the Fourteenth Amendment did not intend it to protect a right of privacy, a right which they did not recognize and that they definitely did not intend for it to protect a woman’s decision to have an abortion. Justice Rehnquist further argued that the only right to privacy is that which is protected by the Fourth Amendment’s prohibition of unreasonable searches and seizures. The Ninth Amendment does not apply here.   Finally, he concluded that because this issue required a careful balance of the interests of the woman against the interests of the state, it was not an appropriate decision for the Court to make, but instead was a question that should have been left up to state legislatures to resolve. Dissenting: William H. Rehnquist (for The Court), Byron R. White The Impact The Texas statute was struck down as a whole, and further, Roe v. Wade legalized abortion in the United States, which was not legal at all in many states and was limited by law in others. All state laws limiting womens access to abortions during the first trimester of pregnancy were invalidated by the Roe v. Wade decision. State laws limiting such access during the second trimester were upheld only when the restrictions were for the purpose of protecting the health of the pregnant woman.   As for Norma McCorvey, four days after the decision, she publicly identified herself as Jane Roe. Living in a happy lesbian relationship in Dallas, she stayed relatively unknown until 1983, when she began volunteering at a womens health center. As an activist, she eventually helped establish the Jane Roe Foundation and the Jane Roe Womens Center, to help poor Texas women obtain legal abortions.   In 1995, McCorvey connected with a pro-life group and renounced abortion rights, helping co-create a new Texas nonprofit, Roe No More Ministry. Although she continued to live with her partner Connie Gonzalez, she also publicly rejected homosexuality. McCorvey died in 2017.   Sources Greenhouse, Linda, and Reva B. Siegel. Before (and after) Roe V. Wade: New Questions About Backlash. The Yale Law Journal 120.8 (2011): 2028-87. Print.Joffe, Carole. Roe V. Wade at 30: What Are the Prospects for Abortion Provision? Perspectives on Sexual and Reproductive Health 35.1 (2003): 29-33. Print.Klorman, Renee, and Laura Butterbaugh. Roe V. Wade Turns 25. Off Our Backs 28.2 (1998): 14-15. Print.Langer, Emily. Norma McCorvey, Jane Roe of Roe v. Wade decision legalizing abortion nationwide, dies at 69. The Washington Post February 28, 2017.  Ã‚  Prager, Joshua. The Accidental Activist. Vanity Fair Hive February 2013.  Skelton, Chris. Roe v. Wade, 410 U.S. 113 (1973). Justia.  Supreme Court Cases: Roe v. Wade. The Interactive Constitution of the United States. Prentice-Hall 2003.Ziegler, Mary. The Framing of a Right to Choose: Roe V. Wade and the Changing Debate on Abortion Law. Law and History Review 27.2 (2009): 281-330. Print.

Understanding Basic Spanish Punctuation

Understanding Basic Spanish Punctuation Spanish punctuation is so much like Englishs that some textbooks and reference books dont even discuss it. But there are a few significant differences. Learn all the Spanish punctuation marks and their names. The marks whose uses are significantly different than those of English are explained below. Punctuation Used in Spanish . : punto, punto final (period), : coma (comma): : dos puntos (colon); : punto y coma (semicolon)- : raya (dash)- : guià ³n (hyphen) «  » : comillas (quotation marks) : comillas (quotation marks) : comillas simples (single quotation marks) ¿ ? : principio y fin de interrogacià ³n (question marks) ¡ ! : principio y fin de exclamacià ³n o admiracià ³n (exclamation points)( ) : parà ©ntesis (parenthesis)[ ] : corchetes, parà ©nteses cuadrados (brackets){ } : corchetes (braces, curly brackets)* : asterisco (asterisk)... : puntos suspensivos (ellipsis) Question Marks In Spanish, question marks are used at the beginning and the end of a question. If a sentence contains more than a question, the question marks frame the question when the question part comes at the end of the sentence. Si no te gusta la comida,  ¿por quà © la comes?If you dont like the food, why are you eating it? Only the last four words form the question, and thus the inverted question mark, comes near the middle of the sentence.  ¿Por quà © la comes si no te gusta la comida?Why are you eating the food if you dont like it? Since the question part of the sentence comes at the beginning, the entire sentence is surrounded by question marks. Katarina,  ¿quà © haces hoy?Katarina, what are you doing today? Exclamation Point Exclamation points are used in the same way as question marks are except to indicate exclamations instead of questions. Exclamation marks are also sometimes used for direct commands. If a sentence contains a question and an exclamation, it is okay to use one of the marks at the beginning of the sentence and the other at the end. Vi la pelà ­cula la noche pasada.  ¡Quà © susto!I saw the movie last night. What a fright! ¡Quà © lstima, ests bien?What a pity, are you all right? It is acceptable in Spanish to use up to three consecutive exclamation points to show emphasis.  ¡Ã‚ ¡Ã‚ ¡No lo creo!!! I dont believe it! Period In regular text, the period is used essentially the same as in English, coming at the end of sentences and most abbreviations. However, in Spanish numerals, a comma is often used instead of a period and vice versa. In U.S. and Mexican Spanish, however, the same pattern as English is often followed. Ganà ³ $16.416,87  el aà ±o pasado.She earned $16,416.87 last year. This punctuation would be used in Spain and most of Latin America. Ganà ³ $16,416.87  el aà ±o pasado.She earned  $16,416.87  last year. This punctuation would be used primarily in Mexico, the U.S., and Puerto Rico. Comma The comma usually is used the same as in English, being used to indicate a break in thought or to set off clauses or words. One difference is that in lists, there is no comma between the next-to-last item and the y, whereas in English some writers use a comma before the and. This use in English is sometimes called the serial comma or the Oxford comma. Comprà © una camisa, dos zapatos y tres libros.I bought a shirt, two shoes, and three books.Vine, vi y vencà ­.I came, I saw, I conquered. Dash The dash is used most frequently in Spanish to indicate a change in speakers during a dialogue, thus replacing quotation marks. In English, it is customary to separate each speakers remarks into a separate paragraph, but that typically isnt done in Spanish. -  ¿Cà ³mo ests? - Muy bien  ¿y tà º? - Muy bien tambià ©n.How are you?Im fine. And you?Im fine too. Dashes can also be used to set off material from the rest of the text, much as they are in English. Si quieres una taza de cafà © - es muy cara - puedes comprarla aquà ­.If you want a cup of coffee - its very expensive - you can buy it here. Angled Quotation Marks The angled quotation marks and the English-style quotation marks are equivalent. The choice is primarily a matter of regional custom or the capabilities of the typesetting system. The angled quotation marks are more common in Spain than in Latin America, perhaps because they are used in some other Romance languages (such as French). The main difference between the English and Spanish uses of quotation marks is that sentence punctuation in Spanish goes outside the quote marks, while in American English the punctuation is on the inside. Quiero leer Romeo y Julieta. I want to read Romeo and Juliet. Quiero leer  «Romeo y Julieta ». I want to read Romeo and Juliet.

Explaining Basic Accounting Concepts and Business Structures Essay

Explaining Basic Accounting Concepts and Business Structures - Essay Example The Financial Accounting Standards Board (FASB) is responsible for designing a standard, known as â€Å"The Hierarchy of GAAP† which explicitly details the meaning of GAAP. In this regard, the sources of GAAP are as follows: FASB Standards, Interpretations, and Staff Positions; APB Opinions; and AICPA Accounting Research Bulletins. According to Valade (2010, pars. 10 – 12), the general guidelines explaining the rationale and importance of the hierarchy are summed as: â€Å"Level 1 pronouncements are the top level of authority, and take precedence over lower levels of announcements. If an accounting issue is addressed in multiple levels, guidance in the highest level must be followed. Pronouncements within any level carry equal weight†. In this regard, level 1 or category A in Kieso, Weygandt, & Warfield, 2007, 12) is the most authoritative set of professional bodies but â€Å"if an accounting treatment of an event is not specified by Category A pronouncement, then Categories B through D should be investigated† according to the hierarchical order. The most effective accounting information depends on the usefulness of the information for decision making purposes. According to Kieso, Weygandt, & Warfield (2007, 31), the FASB itemized qualitative characteristics according to hierarchy: the primary qualities being relevance and reliability; and the secondary qualities are comparability and consistency. Under relevance, the critical ingredients that must be ingrained are predictive value, feedback value and timeliness. Under reliability of accounting information, the data must be verifiable, must have representational faithfulness and be neutral. The quality of comparability is relevant in according users of accounting information with accurate and comparable basis for identification of similarities and differences in economic events among business enterprises (Kieso, Weygandt, & Warfield (2007, 33).

Is Virginia Woolf a Feminist Writer Essay Example | Topics and Well Written Essays - 1000 words

Is Virginia Woolf a Feminist Writer - Essay Example Does this style predispose Virginia Woolf as a feminist writer because she was female and wrote about issues that were important to women? Is she still a feminist if her emotional dependence upon men was greater than her intellectual dependence? Or through current retrospect, do we see her as a champion of feminism because she overcame the prevailing male attitudes within her family and society to write about what she thought was essential? Critics offer the opinion that â€Å"†¦her life has come to stand for a great deal; it has become a heavily loaded symbol in the current dialogues over gender, class, madness, and marriage. The famously gifted, original, neurotic, courageous, difficult, and very imperfect human being she once was has disappeared†¦Ã¢â‚¬ .Virginia Woolf gained prominence during the first-wave of political feminism in the early 20th century, but the major focus of this effort revolved around suffrage. She has been portrayed as a feminist, but her writing supports idealist views that humans, in general, should be free to pursue activities that make them whole, regardless of the sexual orientation, gender, or culture. Eyal Amirane asserts that biology is not destiny, and the use of specific language is not synonymous with having a feminist philosophy, â€Å"Thus feminist analysis can take a textual form that is not bound to the body, though it is already (always) about the body†¦it takes place not on the writer's body but in the body of the text†¦Ã¢â‚¬ .... synonymous with having a feminist philosophy, "Thus feminist analysis can take a textual form that is not bound to the body, though it is already (always) about the bodyit takes place not on the writer's body but in the body of the text" (Amirane, np). A writer can be of either sex, since art is created in the mind first, and passed through the body of the artist. When Woolf tells us that, "a woman must have money and a room of her own if she is going to write", she intimates to us that there is no need to establish a political philosophy, just the need for privacy and economic support. (Lavender, np). Woolf did not embrace a specific political ideology and was ambiguous about suffrage, but still believed in being feminine, and her definition meant assurance by allowing " women the fundamental right to control their own lives and income" (Allen, np). In Mrs. Dalloway, Clarissa wants to perform purposeful roles-wife, mother, lover, and hostess, with aplomb. The role created for her character is one of a strong feminine tradition. She is artificial and shallow, but tries to be everything to everyone. Her party is a tribute to the prestige of her husband and family's reputation. Her selfish attitude and demeanor exemplify the divisions in social class, the acceptable exclusions, and how snobbish women can be towards each other. Clarissa is a strong protagonist and she is stereotypical in her assertions and behavior. We are privy to the inner emotional workings of the characters, but within the context of this novel these are not special or unique (Crawford, np). This novel might be considered an example feminine writing, but not feminism. This work does not espouse a feminism point of view. The context is about everyday life and events, plain and ordinary, and