Hop Frog Essay -- essays papers

Hop Frog Slavery was definitely one of the major causes that led to the Civil War, the most dramatic event in the American history. Numerous masterpieces were written to criticize slavery. Among them, we count Poe’s Hop-Frog, also known as Eight Chained Ourang-Outans. Written in 1849, Hop-Frog delivers the message to the Southern States about inevitable tragedy that awaits the Americans as a result of slavery & the slave trade. Each element of the Poe’s story, including character, settings & the plot is somehow related to the historical background of the United States before 1865. In the first place, Poe connects his story to the notion of serfdom by careful selection of characters & the description of relation between them. In fact, from the first reading there is not much of abnormal to remark in the characters’ relation: a simple relation between a king & his â€Å"multi-functional† jester. But after an attentive analysis of the story, it becomes obvious that the characters are allegorical. They, in fact, represent the relation between a master & a slave, a possession. This kind of relation characterizes slavery, where one human being â€Å"possesses† another one & does with him whatever is desired. Poe gives us some hints to come to this given conclusion:† Our king, as a matter of cause, retained his own fool†. The author uses the word â€Å"retained† to describe king’s possession of the jester, which is the key element in bondage, rather than any form of employment. As we find out later, this kind of custody leaves Hop-Frog with practically no freedom, whether it is freedom to chose or freedom to act:† Come here Hop-Frog, †¦ swallow this bumper†¦It happened to be poor dwarf’s birthday, and the command to drink†¦ forced tears to his eye... ...n the North & the South, which finally brought United States to the Civil War. Finally, as we reach the end of the story, we witness Hop-Frog’s fierce revenge. In fact, there is something particular in the way how Hop-Frog takes revenge on king & his seven ministers: he burnt them. It is closely related to the image that the Southern States had after the loss in the Civil War. Everything from plantations to natural resources were put to fire by the Northern armies, as they were making their way to the Confederate’s capital, Richmond. Hop-frog’s escape symbolizes the massive migration of slaves from the South after the end of the war. Although the serfdom was officially abolished in 1863 in the North & by the end of the war in the South, it took many more years before an Afro-American could be treated the same way as every citizen in the United States of America.

Capital Structure Essay

Capital structure is how a company finances its overall operations and growth by using funds from equity or debt (Investopedia, 2012). Of course, every company must determine its preference on its debt-to-equity ratio and determine which capital structure works best for them. Some approaches to analyzing capital structure are: 1.EBIT – EPS: This analyzes the impact of debt on earnings per share (EPS). Optimizing shareholder’s wealth is the optimum goal and therefore, this approach analyzes the high EPS based on an expected range of earnings before income taxes (EBIT). 2.Valuation: Determines impact of debt use on shareholder’s value by determining the level of debt at which the benefits of increased debt no longer outweigh the increased risks and expenses associated with financing (Wenk, 2012) 3.Cash Flow: Analyzes a firm’s debt capacity by using the weighted average of cost of capital (WACC). The WACC is a calculation of a firm’s cost of capital in which each capital source (bonds, stock and other long-term debt) are proportionally weighted to determine how much interest the company has to pay for every dollar it finances (Investopedia, 2012). Look more:  capital budgeting examples essay Part of Competition Bikes’ (CB) main consideration in the decision to merge or acquire Canadian Biking is working capital. Lets use the EBIT – EPS approach to determine how to maximize shareholder return while minimizing the cost of capital. We currently know Canadian Biking’s moderate sales forecast of EBIT figures for the next 5 years (Year 9 – 13), therefore we can apply the EBIT – EPS approach to choose an optimal capital structure. The total of capital sources in each of the 5 years is $600,000. We will use EBIT – EPS to determine which assortment of bonds*, preferred stock, and common stock is the best option to increase Canadian Biking’s EPS. The five alternative capital structures include: Option 1: 100% Bonds (fully financed) Option 2: 50% Preferred Stock & 50% Common Stock (no bonds) Option 3: 20% Bonds & 80% Common Stock Option 4: 40% Bonds & 60% Common Stock Option 5: 60% Bonds & 40% Common Stock *Annual bond interest rate is 9% After using the EBIT – EPS approach using the forecasted EBIT amounts for Years 9 through 13, we can average the EPS for each of the 5 years to determine which capital structure produced the highest EPS. The EPS averages computed for the capital structure options are: Option 1: Average EPS = .0452 Option 2: Average EPS = .0542 Option 3: Average EPS = .0526 Option 4: Average EPS = .051 Option 5: Average EPS = .0494 Based on the EBIT – EPS approach, the recommended capital structure is option 2, â€Å"50% preferred stock & 50% common stock†. This is the best capital structure mainly because there are two things to consider: 1) long-term debt and associated interest expense and, 2) equity and # of common shares. Option 2 is the best capital structure because there are no bonds and therefore, no interest expense. For example, if we look at option 1 in Year 9, and the bond interest is 9%, then the bond interest expense is $54,000 (.09*600,00). This lowers the income before taxes by $54,000. Although companies can finance debt and use the interest expense deduction to lower their taxable income, it doesn’t make sense for Canadian Bikes to fully finance their capital, because the interest expense costs outweigh the benefit of the tax deduction, resulting in a significant decrease in total income available for common stock. Additionally, because the capital structure consists of 300,000 shares of preferred stock, the company must pay dividends of 5%, reducing the company’s total income available for common stock by $15,000 (.05 * 300,000). Although this reduces the total income available for common stock, the company will maximize its EPS by only having 50% capital in common stock. This reduces the total number of common shares outstanding, which means less shares to divide the total income among. Therefore, Option 2 is the most optimal capital structure that considers minimizing long-term  debt expenses and the optimal number of common shares in order to maximize shareholder return. CAPITAL BUDGETING: Competition Bikes’ is considering building a manufacturing facility in a new Canadian location. The total investment for this project would be $600,000 USD. This consists of $400,000 to build the facility and an additional $200,000 in working capital to support operational costs. The company has projected cash flows over the next five years; therefore we can use cash flow budgeting methods such as net present value (NPV) and Internal Rate of Return (IRR) that consider time value of money for long-term investments (Pearson Education, Inc., 2008). Net present value analyzes the profitability of a project by determining the difference between the present value of the project’s cash inflows and outflows followed by subtracting the initial investment. (Investopedia, 2012). The decision rule applied to NPV is fairly simple, if the NPV is positive, invest; if the difference is negative, do not invest. Competition Bikes applies NPV to forecasted low and moderate sales for the next 5 years. After using the forecasted sales for low demand, the total present value (after subtracting cash outflows from inflows) is $560,719. If we subtract the initial investment of $600,000 from this amount, the NPV is -$39,281. This is a significant warning that the company should not proceed in building a manufacturing facility. On the other hand, if we use the forecasted sales for moderate demand, the total present value is $608,447. If we subtract the initial investment of $600,000, the NPV is $8,447. Therefore a positive NPV indicates the company should proceed with building the manufacturing facility. The biggest concern is determining which NPV to lean towards based on low or moderate sales. Unfortunately, the risk of having low sales outweighs the profitability benefit of having moderate sales. It is too risky for CB to move forward with the investment based on the NPV of low sales (-$39,281). In order for the company to profit from this investment, CB would need to have a moderate sales demand at minimum! The present value in NPV is calculated using an interest rate, also known as the required rate of return. CB’s required rate of return is 10%. When this interest rate is altered or calculated to make the total present value equal to the initial investment, the NPV becomes equal to zero; this is called the internal rate of return (IRR) (Pearson Education, Inc., 2008). The IRR is what a company can expect to earn from investing in the project and the higher the IRR, the more desirable the investment. The calculated IRR for low demand cash flows is 8.2% and the IRR for moderate demand cash flows is 10.4%. Based on these IRR figures, the company should not pursue the capital investment because the average IRR between both low and moderate sales is 9.3%. This is below the company’s required return on capital (hurdle rate) of 10% to pursue a capital investment. Again, the company would need to have a moderate sales demand, at minimum for this capital investment to be profitable and should therefore not pursue building a new manufacturing facility. WORKING CAPITAL: CB must effectively obtain and manage working capital for the expansion of the operation. CB must first look at their operating cycle, cash conversion cycle and free cash flow factors in order to improve production and management of working capital. Let’s discuss the company’s current status of each of the working capital and cash flow factors and determine how the company can improve in these areas. First, the operating cycle involves CB sending the distributor a monthly invoice for all raw materials ordered with terms of net/30 days. This can be improved by renegotiating the payment terms will distributors to net/15 days. This would increase cash flows by improving payment turn around time and accounts receivable collections. Additionally, the company can improve its relations with its distributers to increase effectiveness of its collection process. Another operating cycle factor is ordering and paying for inventory. Currently, the company pays for inventory in the month following production and all inventory ordered for the month is used leaving inventory levels (at the end of each month) at consistent levels. In order  to improve working capital the company should utilize and lower its year ending inventory balance. For example, at the end of Year 8, the company had $91,573 worth of inventory left over. The company should utilize the current inventory on hand before ordering similar raw material items. This will decease cash flows and leave fewer inventories on hand at the end of the year. Currently the average time in inventory is 25 days. This is a substantial turnaround time currently, however in the future, the company can consider replacing labor workers with fixed asset items to improve production time. This will satisfy customer demand by decreasing delivery time and improve cash flows by invoicing customers more frequently than 25 days after production. CB’s cash conversion cycle factors also impact working capital. Currently, the CB’s suppliers invoice at the end of the month for orders that month with terms of net/15. CB does an excellent job of preserving its cash flows by paying the invoices on the 15th of the month following the order.. CB can improve its working capital by negotiating for longer payment terms, i.e. net/30 days, allowing for more time for the company to earn money to pay their invoices. If this is not possible, the company can improve its forecasting measurements for ordering supplies and order the majority of the supplies needed for the month at the beginning of the month. This would increase the amount of time the company has sufficient supplies on hand without having to pay more money, (because the suppliers will still invoice for the orders at the end of the month, regardless of how early in the month the supplies were ordered). This can increase working capital because it acts as a contingency plan, to reduce the likelihood of running out of supplies, avoiding delays, or ordering supplies in excess. Free cash flow factors also affect CB’s working capital. Currently, the company recognizes depreciation in both manufacturing overhead and as depreciation expenses depending on the fixed asset. The company can use their depreciation data to increase management of cash flows by predicting when the company will have to spend a significant amount of money to replace an asset when its useful life expires. This will prepare CB for those unwanted – although necessary – fixed asset costs. Currently the  corporation’s marginal tax rate is 25%. The company can consider obtaining working capital by financing debt. This will leave the company with an interest expense at the end of the year, which is deductible from gross earnings and results in paying lower taxes. After CB improves its working capital, let’s discuss how CB can use its working capital for the lease vs. buy option for a factory building in Canada. CB can use its working capital to cover the $50,000 down payment (or buy out option if they decide to lease) and $200,000 for operational costs of the new factory. According to the data provided for the lease vs. buy option, the lease option will preserve cash outflows of $12,339, (purchase cash outflows are $333,999 and lease cash outflows are $321,660). Therefore, the company should lease the manufacturing facility to preserve cash outflows. Leasing the facility will also allow CB to deduct annual interest payments (6% interest) from the gross earnings to lower their tax payments. This will increase the company’s net earnings at the end of the year, also resulting in higher retained earnings and increased shareholder value. MERGER OR ACQUISITION: CB should consider many factors when deciding to merge or acquire Canadian Biking. Let’s analyze the pros and cons between a merge vs. acquisition and determine what the best move would be for CB. First off, if the company were to merge with Canadian Biking, the potential EPS would increase by approximately .021. This shows potential for increased ownership earnings, but is it significant enough? At the same token, the price/earnings ratio for Canadian Bikes at the end of Year 8 was 9 and CB’s was 70. This shows that CB’s current investors are expecting greater earnings in Year 9 and are willing to pay $70 for $1 of current earnings. This is not the case with Canadian Biking’s investors. Unfortunately a low P/E ratio of 9 indicates that investors are not expecting a significant growth in company earnings. This raises a concern if the merge will result in a potential increase of .021 in EPS. On the other hand, a merge would result in lower costs because CB would not be purchasing Canadian Biking outright. Canadian Biking also has a lower cost competition bike that can decrease production costs and complement CB’s current bike model being offered. This will result in  greater net earnings and cash flows. If the company were to acquire Canadian Bikes, CB can expect a gradual increase in cash inflows over the next 5 years. However, the current offered sales price for Canadian Biking is $286,000; this is 30% more than what the company was valued at, at the end of Year 8. Although CB has enough working capital to make the purchase, it would take 5 years of gradually increasing cash inflows to recoup the price tag of $286,000. This means it could take approximately 5 years, before shareholders saw a significant increase in earnings per share. Based on the pro and cons, CB should merge with Canadian Bikes to lower their production and delivery costs, increase net income, EPS and cash flows, and preserve working capital. The price to acquire Canadian Biking is simply unreasonable based on predicted cash inflows over the next 5 years. The merger will enhance CB’s market position in Canada by having a local distributer to handle all customer orders and provide cost effective and great customer service to the growing Canadian market. References Investopedia. (2012). Capital Structure. Retrieved from http://www.kotzinvaluation.com/articles/capital-structure.htm Investopedia. (2012). Weighted Average Cost of Capital. Retrieved from http://www.investopedia.com/terms/w/wacc.asp#axzz2Azkq4E2V Investopedia. (2012). Net Present Value. Retrieved from http://www.investopedia.com/terms/n/npv.asp#axzz2Azkq4E2 Pearson Education, Inc.. (2008). Horngren Accounting. Retrieved from http://wpscms.pearsoncmg.com/wps/media/objects/6716/6877765/hha08_flash_main.html?chapter=null&page=1042&anchory=null&pstart=null&pend=null Wenk, D. (2012). Using an optimal capital structure in business valuation. Retrieved from http://www.kotzinvaluation.com/articles/capital-structure.htm

Cashiering system Essay

Introduction In our generation so many things are different. The advent of technology has changed the way we live, work and spend leisure time. Computer was considered the lifeblood of society; people are everywhere. And the advancement in discoveries, both in hardware and software, keep coming, day in and day out. Technology changes and improves at a rapid pace and companies and institutions need to cope with it. This is because as the latest knowledge of development in computer technology grows people’s standard increase. people seek and crave for betterment and more efficient ways to accomplish tedious task. At the present time, people behind large and small companies adopt modern technology in order to survive and compete with markets demands. Also, through the use of this, different transactions and processing systems have become computerized for greater ease and accuracy. An automated cashiering system is any system where an input is provided and a machine or computer carries out a process that produces an output. A cashiering and student account system is a combination of software and hardware that receives call detail and service usage information, groups this information for specific accounts or customers, produces invoices, creates reports for management, and records (posts) payments made to customer accounts. 1.1 Background of Study Most institutions and establishments that researcher visit are using systems to easily cater the needs of the customers or clients. It will also provide a better service to its clientele. The system will properly accommodate the needs of the students and the parents in taking the statement of accounts. It will provide an accurate, fast and smart statement of accounts to students that are up-dated for the school administrator and the students. It will also provide students to view their own statement of accounts.  Cashiering and Student Account System has different features that would be a perfect aide for the students, school administrators, cashiers and parents as well. It can process payments and assessments of students. It can also view the remaining balance of students and can view the previous and present income collected in every department or courses. Administrators can modify the information of students and cashiers. Administrators can also monitor the user’s log, if who and what time the user (cashiers or students) used the system. Administrators can also view the history of payments and the remaining balance of students. 1.2 Statement of Objectives 1.2.1 General Objective The main objectives of this study is to design and develop an Automated Cashiering system and student account system in Madana Mohana Academy that will to make their recording fast, easy, updatable and accurate. Likewise accounting data becomes efficient with minimal accounting errors, to increase cashiering productivity. 1.2.2 Specific Objective A user-friendly computer system that can perform the following task: Develop a system that can give accurate records of the student financial records. Develop a system that can accept & calculate payments and let the user choose any particular. Print bills for individual account. Develop a system that generates accurate weekly, monthly, and yearly reports. Develop a system that Let the user allow to add, delete, and edit information. Develop a system that can store data in the database. Develop a system that let the admin to create an account. 1.3 Significance of the study Having an automated Cashiering system is not only significant for the institution but also for the employees and students as well. It is significant for the institution for all of their transaction are accelerated they can maximize the capability of their employees, they will have less  expenses, and having such system will boost their popularity. A system that accelerates transaction and automate developing of the cashiering & SAS will benefit the employees for they don’t have to waste their time recording, searching for records, writing reports, and all other manual staff therefore they can do their job at their best. It is significant for the students because they don’t have to waste time just to pay their bill and they don’t have to worry for their account because everything and all of their records are safe. 1.4 Scope and limitation Our project includes billing the students, accepts payments made, produces invoices, and creates reports for management. Our project is only limited to that transaction therefore any other system like enrollment and grading system is not included in this system. If you like to upgrade your system with that following, it will be another contract. Foreign Literature According to some inventors; An automated cashier apparatus, comprising a console having first and second compartments therein, said first and second compartments being separately and independently accessible; data entry means for accepting purchase information from a customer and data display means for displaying sale-related data to the customer; communication means for transmitting said purchase information to a remote order fulfillment means, said data entry and display means and communication means being mounted in said first compartment; means for accepting credit card purchase information; coin and currency acceptance, storage and dispensation means located in said second compartment, said second compartment comprising a tamper-resistant safe structure; said data entry and display means, credit card acceptance means and coin and currency acceptance and dispensation means being logically interconnected and controlled by microprocessor means comprising a primary microprocessor l ocated in said second compartment and a secondary microprocessor located in said first compartment, said primary microprocessor adapted to control coin and currency acceptance and dispensation and said secondary microprocessor adapted to perform order acceptance and display functions. Local Literature The Liberty Christian School is a Christian coeducational day school, named after Pastor Celis. It was established on November 28. The Liberty Christian manual enrollment and cashiering system was developed in 1993 and it’s unable to meet the growing demands for their students. Hence, it needs a re- engineering and introduce new modification for the system in accordance to the fast-changing technology. The new well – enhanced automated system of Liberty Christian School Enrollment and Cashiering System has begun this year during the second semester of 2007-2008. The new system of Liberty Christian School has improved to the unsatisfactory performance of the old system. The certain flow of our program is inputting the necessary information of the students and supply the correct output of the enrollment, and the selected accounts of the students. There are certain necessities that have been added in the system, like, a student could possibly be accelerated or dropped out from class due to failed subjects of which the student could have made up or summer classes within that year. Also, the students could promptly ask for an assessment of his/her subjects together with his/her accounts. There are typical problems of the system that has been established but because of this proposal the system is clarified and settled in some ways, such as records of students are easily updated and information are being retrieved accurately, Advancing Information Technology Research accounting data is efficient with minimal accounting errors. Also, it enhances cashiering productivity. 2.0 Review of related Literature and studies Cashiering and student account system has existed for a very long time, people has already been having transactions every day in their lives. But as the advancement of technology take over the way we live, people always seek to make things easier with the help of the machines or computer. That’s why programmers try to make everything automated to make our work easier. Methodology For developing this project we used the Systems development life cycle (SDLC). SDLC is a process used by systems analyst to develop an information system. The SDLC aims to produce a high quality system that meets or exceeds  customer expectation, reaches completion within times and cost estimates, works effectively and efficiently. SDLC can be described along spectrum of agile to iterative to sequential. But for this project we use the sequential, which is the waterfall. We used the waterfall as a guide follows its sequence of stages in which our output of each stage becomes our input for the next. These stages start with as planning, analysis, design, implementation, and maintenance. As we go on in this project we will follow this stages to derive in a successful system. Planning Our system analyst conduct series of research, visit the company, observe how their current system works, and interview many employee involve in the system as many as possible. In this phase, we aim to gather data, determined the problem, determine the cost, develop schedule, consider the need of the client, set goals and objective that will serve as a guide throughout this project. Analysis With the data gathered in the planning phase, we now use this data to make and information out of it. We will then provide solution with the problem we discovered. Describe costs and benefits and submit a preliminary plan with recommendation. We also try to communicate with the client and ask for their recommendations and how they would like their system to become. With the complete information our system analyst have gathered. She now discussed with the system designer and builders and explains everything on how the system will work. Design In this phase we now use the information and decision made in the analysis phase. Our designers job to make our project to have great user interface. We will show you the final design in the later page. Implementation This phase involved in installation, and testing the final system of course with the client’s approval. We also conduct training for the users of the system. Maintenance This is the last phase in the waterfall method; the system is already running in this phase. This phase is for some corrections and upgrades to expand the  systems capacities. When this phase is over our contract is done. But if the client request for additional function it will be an additional contract. 1.1 Requirement Analysis 1.1.1 Client/Customer Requirements By applying Agile modeling in developing our Information system, we developers observes how their current system work and conducted an initial interview. We then discuss on how we are going to upgrade their current system with the clarification with the limitations that the system that we will be making will only support student registration and accept some payment, then we are given some requirements from the client on how their system should be upgraded; Secure Data storage Password protected User-friendly Graphical User-Interface To be able to generate reports and transaction Handles payment Prints receipt 1.1.2 Performance Requirements 1.1.3 Functional requirements 1.1.4 Hardware Requirements 1.1.5 Software Requirements VISUAL BASIC.NET SQL DATABASE 2. Schedule of Activities 3. Logical Design 3.1 Entity-Relationship Diagram 3.2 Activity Diagram 3.3 Screenshots 3.4 Development 3.5 Testing 3.6 Deployment 3.7 Evaluation 3.8 Maintenance Plan 4. Result and Discussions 5. Conclusion And recommendation 6. Appendices 7. References http://www.gordonschools.aberdeenshire.sch.uk/Departments/Computing/StandardGrade/AutoSysWeb/1Introduction.htm http://www.gordonschools.aberdeenshire.sch.uk/Departments/Computing/StandardGrade/AutoSysWeb/2Advantages.htm http://www.ask.com/question/what-are-the-disadvantages-of-a-manual-system http://www.ask.com/question/advantages-and-disadvantages-of-manual-system http://wiki.answers.com/Q/What_are_the_disadvantages_of_manual_systems http://www.studymode.com/essays/Related-Literature-1105941.html http://www.webgeekresources.com/ http://www.freepatentsonline.com/5183142.html 8. System Coding 3.0 4.0 Data Gathering Procedures and Output In our Data gathering since we decide to use the waterfall method we follow its phases to gather information. First, in our planning phase we search for a willing company to make their system automated, there we found the institution called Madana Mohana Academy who wants their cashiering system automated. To gather data we conduct a series of interview to the involved employee, we also ask for the management for their ideal system. After the  interview we observe how their current system works. Upon observing we notice many problems and we got an idea on what system we will develop. After the planning phase we move on to our analysis and so on. That’s how we gather data and came up with an output. 5.1 Company background Madana Mohana Academy is a private school own by Mr. George Bristol. It is a non-sectarian pro-life institution which means it is a vegetarian school bringing meat inside the campus is strictly prohibited. Its vision is to help the student to understanding their essence, position, and function as a human being, and there mission is extract the student’s full potential. MMA is a Hindu practice school. It’s been develop last 19forgoten which started as a preliminary school, but it’s been develop over the year and now they have secondary level and looking forward to be a college. MMA is a private school and has been supported by rich Hindus over the world. MMA is quite different from other school it’s like a training center. It discipline the students and guide them how to live in this world without being attach in it. Relationship with opposite sex are also prohibited. 5.2 Description of the System Cashiering and student account system is the heart of their system it is because it is where payments are made, confidential records are stored. Even though MMA has equipment and capable of having an automated system they stick to manual system because they lack the knowledge on how to get such system. They are used on having their financial system manually because they used to have less used to have less student, but now with the increasing number of students many problems occur. Billing and recording the payments of the students has been done manually, recording are put into a columnar journal, they divide the whole book and give space for each student, and receipts has been done manually by hand. As a result their employee consume all the time just by recording. As we observe, they surely need to automate their system and see the difference for themselves. 5.3 Agile modeling Diagram 5.5 Problem Areas As we observe how their system work we discover a lot of problems. With the increasing number of student they encounter many problems especially to their accounting department. It has become a problem to the institution, students, and employees. Having their system manually and records are put in a book they can’t avoid data loss, time consuming because they have to scan for the whole book just to find the particular student, prone to errors, require continuous monitoring to ensure that each transaction is accounted for, and the cost to maintain manual systems it is considerably higher due to the amount of manpower needed, Summarizing data and writing reports take lot of time, data duplication: the same data gets repeated over and over since the employees find it hard to keep track of the documents, information and transactions, lack of security: since data is stored in filing cabinets it is freely available to anyone, common errors: when entering data customers might have acc identally switched details and data since it is hand written, repetition of work: if there are any changes to be made, the data will have to be entered again. at times the worker would forget to make the changes or forget that they had already altered it and might redo it again, its again time consuming, too much paper work: since everything and every details is written down manually in paper there will be too much paper work!, space consuming: since the data and paper is stored in filing cabinets it consumes too much place, as the amount of work done on paper increases the filing cabinets too increases, slow retrieval of data: the information of students and details are stored in different parts of the record book and so takes a long time to retrieve the data. Those where the problems we discovered with just observing in a short period of time. 6.1 System Overview A School cashiering and student account system is a combination of software and hardware that receives call detail and service usage information, groups this information for specific accounts or Students, produces invoices, creates reports for management, and records (posts) payments made to customer accounts. It is also safe because it is encrypted with password therefore only admins are the only one allowed to log in. The back end of  the financial system periodically combines records from the bill pool to create a single invoice that is sent to the students. The payments are posted (recorded) in the system. This system is inexpensive to maintain and cost-effective to enhance. 6.2 Process Specification 6.2.1 Data flow Diagram Database 6.2.3 System Design/Specification User of the system is required to Log-in before he/she can access the system for confidentiality. This is the main window of the system. It compose with three main part which are the student list window, the preview window and the buttons. The student list window literally list all the student which shows the student current account. The preview window shows basic information of the student selected in the student list window. The last part are the buttons, each buttons has its own function and has its own window. This windows will accept payments from the student. It will appear when the user selected a student and click the pay button. This window will accept any payment. Each bill has its own code therefore the student can choose what bill and how much they will pay, when the user click the pay button, a receipt will be printed and the data is updated in the database. This is the user account form it will appear if the add user account button a child button of the add button. It is use to create user account that can be able to access the system.

Drug Testings Should be enforced in Schools

Drugs like marijuana have a major impact on our younger generation. Parents for Accountability (2003) states that, â€Å"most drug use begins in the pre-teen and teenage years, the year’s most crucial in the maturation process. † A student’s behavior, motivation, and accountability are all limited when using marijuana. Principal Warner (2013) said â€Å"he believes the mandatory drug testing rule gives students a strong reason to refuse drugs. † These drug testing will encourage students to think twice before saying â€Å"yes† to the drug.I believe that random drug testings should be enforced in schools. School drug testing should be enforced because of the behavioral problems that come along with drug abuse. Marijuana causes different side effects, but most commonly are; laziness, hunger, poor memory, poor coordination, loss of control, poor social behavior, and learning dysfunctions. All of these side effects affect a person’s behavior. â⠂¬Å"I'm 16 years old, and I've been smoking every day for about 3-4 months.I can say that I am considerably less social (although this may not be weed related, many factors come into play on this one) and slightly more paranoid† (Knight, 2009). Knight was set apart from her social life because of the marijuana she had been smoking, now she’ll never know of the people could have become close with. Behavior plays an important role in learning environment because a student cannot function properly under the influence; students that are under the influence have the tendency to act different among peers, and in or out of certain situations, it affects their way of thinking.Narconon Drug Prevention & Education (2013) states, students that smoke marijuana get lower grades and are less likely to graduate high school, due to the learning dysfunction they came across while smoking marijuana. Since the use of marijuana is proven to affect a student’s behavior, drug testings should be enforced in schools. Marijuana also affects a student’s motivation, which is another reason why drug testings should be enforced. â€Å"Smoking a lot of weed can really amplify your mood and emotions, including laziness† (Terence Tensen, 2011).Smoking marijuana causes students to become lazy; laziness affects a student in so many ways because it kills their drive to do anything. Students become less willing to do their homework, study, and participate in extra-curricular activities including; football, baseball, soccer, softball, basketball, dances, and any clubs available on their campus. Without participating in some type of extra-curriculum students have a harder time getting accepted into universities and even some community colleges.After being rejected numeral times people start to shut down, they tend to give up and things they once wanted at a certain time or place. When a student then has nothing else to aim for, because their motivation was lost, t hey turn to drugs. These drug testings are going to stop students from coming to school under the influence, which then is going to keep the student that are motivated to stay motivated and be the best that they can be, without the distractions of the ones who are not so motivated, and feel they have better things to do.A student’s accountability is affected when using drugs; this causes students to be less dependable. An undependable student is a student that is kind of pushed behind because they are untrustworthy. Nobody likes to be the person no one trusts, and drug use causes you to be that person. Drug Free America Foundation (2014) agrees that â€Å"Students who take leadership roles in the school community are role models and should be drug free. † These students that appear to be role models should live up to their appearances.Foundation of a drug free world (2013) states, â€Å"the drug, marijuana causes students to be less coordinated, shortens memory, lazin ess, unsociable, and has loss of control† everything people don’t see in a leader. You are supposed to be able to depend on a student leader, especially when that person is all you have to look up to. When you see that one person you admire, fall short, it literally breaks a person down, to prevent this from happening these drug tests are going to make sure the students don’t deal with the regret of disappointments. I believe that random drug testings should be enforced in schools.School districts should enforce random drugs to help students in the long run. We are losing students to drugs, and drugged students are leading others. If we enforce these random drug tests schools will have more control over their students. These tests are going to not only help the students but a school as a whole. More students will be in school, which makes the school money. Disciplinary actions won’t be as frequent, because student’s behavior will be more on point, a nd students will be getting the education they need to move on to higher their education once out of school, with less of a struggle.Peer pressured students, won’t feel the need to say â€Å"yes† because they’ll have a solid reason to say â€Å"no. † Drug testing offers no harm to the student, only gives them an opportunity to notice their wrong and get help. When someone recognizes a problem, they tend to acknowledge it more frequently. A mother posted on a blog that her 17 year old son had a problem, she stated â€Å"He tells us he is not addicted but acting the way he is only proves he is† Feelinghelpless, (2012). When a student becomes addicted to a drug they deny they have a problem.When drug testing will soon become frequently failed, a student will have no choice to admit to their wrongs and seek help. Another parent states â€Å"I may not be able to change his mind about drugs but I have the choice not to help him with those choices. I can 't do anything about all the drugs out there†¦ but I do have control over what happens in my home! † Strgazr (2012). It’s proven that a child is raised on the raising of his or hers household. When parents lay down the rules, children will listen; they need structure so they don’t tumble.We cannot blame schools alone for the drug testings because if every child was raised to obey by the rules, drug testings wouldn’t be so necessary. Discipline is â€Å"teaching a child to behave in an agreeable way, allowing a child the freedom to learn from his mistakes and experience the consequences of his decisions, effective discipline is helping, teaching, and learning† Valya, T. (2009). Discipline is exactly what these drug testings are, they teach, help, and enforce a rule that needs to be obeyed. I believe drug testings should be enforced in schools.

The Lake of Isle of Innisfree

â€Å"The Lake Of Isle Of Innisfree† is about a person who wants to have a different life in â€Å"Innisfree† and to relax in his life before. The first stanza is telling the readers that the main character wants to be free and leaves the annoying things behind his head and be free. The first sentence starts with â€Å"I will arise and go now, and go to Innisfree. † It’s showing the readers that he is keen to go to Innisfree and is determined to go away. The next sentence â€Å"small cabin† is showing that his life is easy and doesn’t need luxury or any other dear things. The two last sentences in the stanza are showing how fun he will live in Innisfree. Bean Rows†, â€Å"honey bee†, and â€Å"bee-loud glade. † All show that he will have peace here and live the way he wants here. This stanza shows just how determined he wants to go to Innisfree, how peaceful he will be here, and how relaxed he will be here. The next stanza shows how the main character will live in Innisfree, and is comparing to the life before he was in Innisfree. The second stanza starts with â€Å"And I shall have some peace there for peace comes dropping slow. † It’s using a metaphor saying that his life is easy and simple. Showing that the life in Innisfree is peaceful and quiet.The next sentence â€Å"cricket sings† tells the readers that it isn’t noisy in Innisfree, it’s quiet, peaceful and a natural sound. â€Å"Purple glow. † In the third sentence is showing the readers that Innisfree view is also beautiful in its view not just sound. The last sentence of the stanza is showing the difference between Innisfree’s views of night and day. This stanza is shows just how beautiful Innisfree is between night and day it’s also comparing between the views of his life before. The last stanza is like the first stanza, the main character is determined to go to Innisfree.It starts wit h â€Å"I will arise and go now, for always night and day. † Means that the main character doesn’t care how tired how far it will be to Innisfree he won’t care. He just wants to go there. The next 3 sentences are all comparing to the life before he was. This stanza is comparing how he lived before and now. It’s also comparing to how determined he is to go to Innisfree. This poem is about a person who has a bored life before and wants to have a new life in Innisfree. The story’s main idea is to relax and have a simple life. It’s also means that money isn’t everything.

Internet law Essay Example | Topics and Well Written Essays - 500 words

Internet law - Essay Example It is capturing that the company has already received more than 41.000 requests and even hired a department of specialists responsible for removal. The title of the innovative policy explains its cause quite clearly - a person has a private right to be anonymous which prevails public right for information. The protesters of this step, however, claim that it puts Google into a very difficult position of a censor allowing its employees to decide which information has to be shown and which has to be hidden.   Thus, European society had to face a now new stage of information privacy in the Internet development and deal with it before other continents. But the tendency spreads really fast - Yahoo and Bing have already claimed that they would follow Google`s example. Moreover, there were request to make this policy global not to concentrating on Europe solely. Japan and Canada will probably join to Europe soon. This innovation will certainly do much good to the numerous users who had their name posted in some irrelevant blog posts, social networks, and awkward advertisements. First case of removal can serve as a perfect example of what â€Å"the right to be forgotten† actually means. Mario Gonzalez, Italian entrepreneur, requested deleting the advertisement of his long-resolved debt from the search engine data. Obviously, nobody wants his friends, partners or possible employers see such irrelevant and outdated information on the Internet since it can only cause harm to the reputation.    Most of us, people   posting something on the Internet daily, often forget that our name can appear out of nowhere in a Google search and show some negative or dubious aspect of our lives. It is much like the photos on which we look bad or funny, that we often hide. This information is personal, and the viewers can create wrong assumptions regarding our real personalities. Human brain eradicates unnecessary memories or at least puts them in the distant places of our mind. The

3 MGT-TD - Organizational Culture and Change Coursework

3 MGT-TD - Organizational Culture and Change - Coursework Example In addition, the results obtained exceed their expectations. As a manager, transforming a group to a high-performance team would commence by creating a team from this particular set of people. Then I would provide the team with all resources required to improve their performance (Goffee & Jones, 2013). The resources may include more advanced tools of work like an exceptional IT system. Additionally, the team would comprise of individuals from all departments in the organization. Synergy provides the ability to group members to put together ideas and come up with a strategy that exceeds the creativity of one individual. It also enables a group to outperform their best individual. Group thinking is the ability of a set of employees to come into a consensus without creation conflicts. In group thinking, an agreement is reached without the consideration of alternative options thus minimizing effectiveness (Goffee & Jones, 2013). In an organization, promotion of synergy can be easily done by requiring teams to provide more than one solution to a problem. Goffee & Jones (2013) assert that promoting synergy while eliminating group thinking by creating an award system that honors individual performance in a