English 102 Fiction Essay - 1129 Words

The Pursuit of Passions ENGL 102: Composition and Literature Fall D 2014 Nicholas Pampaloni, L2366120 MLA Outline THESIS: The themes of Shirley Jackson’s, â€Å"The Lottery† and D.H. Lawrence’s, â€Å"The Rocking-Horse Winner† demonstrate a very powerful and sinister aspect of fallen human nature. The characters in both of these stories are driven to what many would describe as insanity in the pursuit of a passion. Ultimately, these pursuits end in unimaginable tragedy and pain. I. The townspeople in â€Å"The Lottery† and the family members in â€Å"The Rocking-Horse Winner† are caught up in their passions. A. Paul is pursuing answers as a way to earn money and become lucky. B. The townspeople are pursuing an ancient tradition, no†¦show more content†¦Passions drive people, and the townspeople in â€Å"The Lottery† and Paul in â€Å"The Rocking-Horse Winner† are no different. Each of the members of the unnamed town has a strong passion for tradition. The original black box used for the lottery is described as being, â€Å"lost lo ng ago, and the black box now resting on the stool had been put into use even before Old Man Warner, the oldest man in town, was born† (Jackson 251). This sentence gives the reader an understanding that the lottery is an ancient tradition that has become an integral part of the town’s lifestyle. Such a tradition can only be carried on for this length of time if the people are passionate about preserving the tradition. Paul had a passion to be wealthy as a way to prove to his mother that he was lucky. From a young age, he saw that his family always wanted more money to support a better lifestyle, yet there never seemed to be enough. After learning from his mother that being lucky was the key to having money, he resolved to prove to her that he was lucky by earning money through betting on horses. Although these passions may seem benign, the reader soon discovers the effects these passions have on the characters. As humans begin to pursue their passions, there often comes a time when that pursuit becomes detrimental to their life. This is true in the cases of the characters in these stories. As PaulShow MoreRelatedWhat Made English Interesting to Me: A Reflection1020 Words   |  4 PagesWhat Made English Interesting To Me Professor Hershman R. John is an English 102 professor at Phoenix College and Arizona State University. He appears to have a lot of experience in teaching English. Professor John gives very detailed instruction and is helpful in respects to make sure the student understands the concepts of each section of material. He makes sure that students understand what is expected of them in each assignment and fully understands how to perform the task. Professor JohnRead MoreFigurative Language In Literary Texts997 Words   |  4 Pagesevade translation through their culture-specific and figurative language, as well as language origin. It will also explain how other texts, particularly non-fiction, lend themselves more easily to translation due to the literalness they contain, enabling the original to be brought over to a new language more or less word-for-word. This essay will argue that, whilst the use of figurative language in literary texts is more resistant to translation, the use of a suitable translator and translation methodRead MoreFiction Essay1407 Words   |  6 PagesEnglish 102 B43– Literature and Composition Spring 2014 Term A Jessica Jack, Student ID#25840627 APA Format Compare and Contrast Short Story Fiction Essay Jessica Jack Liberty University English 102-B43 Outline for Compare and Contrast Essay Thesis: â€Å"The Rocking-Horse Winner† by D.H. Lawrence and â€Å"The Lottery†, by Shirley Jackson provide two contrasting uses of Setting in a short story which accentuate the importance of the element in a story. One author has the ability to distractRead MoreDeath Be Not Proud1025 Words   |  5 PagesCOURSE # AND TITLE: ENGL 102-D11: Literature and Composition SEMESTER OF ENROLLMENT: Spring 2013 NAME: Greg Mohnkern ID: L23191458 WRITING STYLE USED: Essay of poetry (MLA style) Thesis Statement: â€Å"Death be not proud† by John Donne personifies death, as its title aptly prescribes. Giving death human traits allows the writer to blast him with colorful images full of sarcasm and a tone of defiance. The ultimate message of the author provokes the human soul to resist the fear ofRead MoreFiction Essay1012 Words   |  5 PagesStewart 1 Christy Stewart English 102 B18 Fiction Essay The short story has been an intricate part of literature going back as far as it’s actual â€Å"writing down† was invented. Perhaps two of the most intriguing and somewhat tragic short stories is that of D.H. Lawrence’s, â€Å"The Rocking-Horse Winner† and Shirley Jackson’s, â€Å"The Lottery†. With the classic theme of â€Å"luck† and what that means in each story, we see two very different meanings as these two stories unfold. In â€Å"The Rocking-HorseRead MoreThe Power of Araby by James Joyce Essay1907 Words   |  8 Pagesboy’s life. In the article â€Å"In Aid of Teaching James Joyces Araby.† by Jason Snart which is a very interesting article as it’s actually an essay to understand â€Å"Araby†. Jason Snart presents strategies that helps students understand the concept of â€Å"Araby, which helped me as well. First, I want to address that Jason Snart is a professor of English in College of Dupage (89). Jason Snart writes mostly about the film â€Å"Araby in Dublin† where he writes that the complimentary visual aids have provenRead MoreStopping Binge Drinking on College Campuses726 Words   |  3 PagesFact or Fiction â€Å"Getting Serious about Eradicating Binge Drinking,† a text written Henry Wechsler was first introduced to me in my English 102 class. In this Essay Wechsler brought to the reader’s attention that binge drinking was major problem on many college campuses. Wechsler aims to convince readers that binge drinking is a problem that needs to be stopped. Some of Wechsler’s statements made in this text were persuasive while others were opinions. Wechsler begins this essay by introducingRead MoreRobert Frost - The Road Not Taken773 Words   |  4 PagesEnglish 102 Poetry Essay We all will hit a point in our lives where we have to make some decisions, some more than others, and Robert Frost alludes to this in a relatable way in his poem â€Å"The Road Not Taken†. 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All of these characteristics play off of one another throughout the course of events to create many interesting situations. Jane Austen was the daughter of a minister in a small English town. Her observations about irony and hypocrisy in English society drove her to write many stories of such things especially marriage as that was a prime example of such traits. She herself never married. Elizabeth Bennet’s wit is both

Introduction Of E Business At Burger - 5576 Words

In, 1995 First Burger Fuel opened in Auckland, within 2 years after booming trade and good response from first store second store opens in Takapuna in 1997. In 1999 Burger fuel improves the kitchen design. So this new designed kitchen successfully complete it’s year and now customer can get there food faster as compare to previous and with the entry in 2000 company successfully enter into third store. In 2006, Australia comes to know about Burger Fuel and first store opened in Sydney, Australia. Now Burger Fuels was looking to export 100% pure New Zealand Beef to Middle East. In 2014 Burger Fuel signed agreement with US Company, Franchise Brands, this company will join Burger Fuel as a shareholder and franchise advisor. Part A a. You must propose and analyses for plausibility, a range of at least three futures(which must be at least three years into the future), for the organization in term of the: A. Envisioned Future 1: Introduction of E-business at Burger Feul: In next three years Burger Fuel looking to start e-business by which customer doesn’t have to go to restaurant. They can place order online and get everything at home. It will increase the profitability of restaurant. PLUASIBILITY 1. INFLUENCE: Internal to the organization I. Skill: Skill plays an important role if any company looking to bring something in existence. If burger fuel looking to start e-business company need some skilled people like who can control the online orders like skilledShow MoreRelatedFive Guys Burger1601 Words   |  7 PagesFive Guys Burgers and fries: Ingredients for success To: Dr. Maggie Sizer Contemporary Business Due Date: 01/21/2013 Introduction The purpose of analyzing the success story of Five Guys burger is to examine the milestones covered by Five Guys to establish the successful business in private enterprise system. The perfect business plan that Five Guys has includes drivers of change on the system, the ethical and social responsibilities that Five Guys developed towards its employees. FurthermoreRead MoreWimpy, Debonairs Pizza And Steers Essay1602 Words   |  7 Pagesfranchises is given as well as a SWOT analysis, Porter`s Five Forces Analysis, and a Pestle Analysis to investigate the three franchise and determine their investment value. The state of the economy in South Africa is very volatile and unfavorable for business, the challenges faced by these franchise in the wake of economic and political instability will be examined in this task as well along with strategies to handle the challenges. Debonairs Pizza is the leading take out and home delivery chain in AfricaRead MoreThe Value Of Burger King s Brand Name Value822 Words   |  4 Pagesrepresents approximately 40% of equity 9531184 BMAN 73071 Introduction to Accounting and assets for a median firm (Mary E. Barth et al, 1998). Many companies have started to recognize intangible assets with long term value in their financial statements. One of the most popular firms to do so is Burger King (Annual Report, 2013, Pg-71, Goodwill and Intangible Assets Not Subject to Amortization). This essay will start with the value of Burger King’s brand name value as compared to its other assetsRead MoreTropical Hut Case Study1240 Words   |  5 Pagesplace strategically located near supermarkets, it has been attracting families and friends for lunch or light snacks after grocery time. Tropical Hut is one of the oldest fast food chains in the Philippines. It is a local fast food chain that made the burger become popular. It was first established in Cubao during 1962. Filipinos love or food makes us fans of different cuisine. Hamburgers, a ready-to-eat comfort food introduced by the Americans, have undeniably become staple on Filipinos everyday foodRead MoreFive Guys1678 Words   |  7 Pagessuch a short time and what effect, if any, external markets had on these factors. Finally, assess how ethical and social practices are part of the Five Guy’s culture and provide examples to support your choices. Introduction Five Guy’s was started in 1986 in the town of Arlington, VA by Jerry and Janie Murrell with their sons. â€Å"Jerry wanted to keep the boys close to home and employed, they used the money intended for their tuition to open a hamburger take-out shopRead MoreSample Resume : Business Management1219 Words   |  5 PagesTable of Content Executive Summary†¦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 Introduction of Shop†¦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 Period cost and Product cost†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Variable cost and fixed cost†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Direct Material†¦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‚¬ ¦6 Direct Labor†¦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‚¬ ¦..6 Overhead Cost†¦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‚¬ ¦..6 Breakeven Analysis of the Business†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.7 Show breakeven points graphically†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..7 Conclusion†¦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 Reference List†¦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‚¬ ¦..10 a. Executive summary-Read MoreAnalysis on Burger King Worldwide Inc Essay1299 Words   |  6 PagesAnalysis on Burger King Worldwide Inc. (BKW) Burger King (BKW) is the second largest fast food hamburger chain in the world which was founded in 1954; it operates in over 12,600 locations serving over 11 million customers daily in 83 countries and territories worldwide. About 95 percent of Burger King Restaurants are owned and operated by independent franchisees, many of them family-owned operations that have been in business for decades. This company became a publically traded company in thisRead MoreSituation Analysis for Mcdonalds1052 Words   |  5 Pages McDonald’s Chicken Burger MARKETING PLAN Hasan | Dilan | Malith | Sumeera | Buddhini | Lakna Hasan | Dilan | Malith | Sumeera | Buddhini | Lakna Executive Summary This marketing plan is made out of the Market Research done by McDonald’s Ramp;D team about McDonald’s Chicken Burger. Under this Executive Summary, goals and the strategies that used to achieve those goals are shortly described. McDonald’s main goal is to ensure Quality service, Cleanliness and Value (QSCamp;V) for each amp; everyRead MoreMcdonalds : Company Profile And Industry784 Words   |  4 Pages McDonalds Expands to Vietnam Hieu Le Columbia Southern University 3 Contents McDonalds Expands to Vietnam 3 Introduction 3 Company Profile and Industry 3 Country Description 4 Conclusion 5 McDonalds Expands to Vietnam Introduction McDonalds is one of the largest fast-food restaurants in the world, which serves burgers, soft drinks, and other type of foods and drinks as well. McDonalds was founded in 1940 by Maurice and Richard McDonald (McDonalds, 2016). The firm?s headquartersRead MoreEnvironmental Factors and Marketing1323 Words   |  6 Pagesresearch to understand the market environments before making marketing decisions. Introduction Wal-Mart operates over 6,100 stores worldwide, employs 1.8 million associates, and operates in 15 different countries (Annual Report, 2006, p. 12). Lee Scott, Chairman and CEO stated, Today, we find ourselves operating 2,285 international stores, buying products from 70 countries, and doing 20% of our business abroad. Wal-Mart s marketplace is clearly the world (Annual Report, 2006, p. 13). Wal-Mart

ERP Implementation Business Accounting

Question: Discuss about the ERP Implementation for Business Accounting. Answer: Introduction The accounting software is designed for automating the processing, recording, handling as well as storage and also accessing different kinds of financial transactions of a business along with other associated information. It helps in the improvement of accuracy, efficiency and cost-effectiveness in accounting and financial operations. It also provides the companies with powerful mechanisms to streamline their essential financial processes and implementation of formal procedures for collecting, maintaining and presenting financial data (Business-Software.com, 2009). The organisations may either develop the accounting software in-house or purchase it from a third party. It may also use the application software package of the third party after making local modifications. The accounting packages differ vastly in cost as well as complexity (Pulakanam Suraweera, 2010). The accounting packages that exist today record the financial transactions and along with that they also produce accounting reports. However, for managerial decision making, functionality is also included so as to gain a competitive advantage (Collins, 2006). In the recent years, accounting software have made great leaps technologically in terms of flexibility, sophistication, speed and power. There has also been an increase in the number of innovative features like web interfaces and they have become better integrated with supply chain and also other applications (Mohamed, 2007). Several of the accounting software packages consist of add-ons which can be utilised for integrating the software with the web / internet or with other software (Caruso, 2007). History, Development and Adaptation of Accounting Software Till the year 1974, accounting was mainly done in the manner similar to the one which was started by the ancient Egyptians around 3000 years ago. However, the growth in trade and expansion of businesses required a system for documentation of the transactions. In the mid-1980s, the PC was launched by IBM and this led to the rapid evolution of the trial balances that were paper based to the spreadsheets on Lotus 123. Even though, the balancing of books was still being done manually, the first accounting packages started to make their appearance. In the late 1980s, TurboCash, an automated system emerged which made the process of consolidating ledgers easier. However, it could not perform many functions and was not web based. The earlier accounting systems that were DOS-based had high stability but were updated very rarely. However, the advent of Microsoft along with its upgrades in a regular manner, constant system adaptations became the norm. A major role was played by technology in ac counting softwares evolution. Firstly, the shift that occurred from DOS to Windows ad from then on it became a significant deal breaker while selecting the accounting package. Accounting technology has evolved in a twofold manner. It includes the Business Intelligence (BI) being built in which indicates a use of technology that is more predictive and intuitive and the cloud computing mobility. The development that has taken place in accounting software over the years has made modern accounting totally different from its roots. Today, there is presence of double-entry bookkeeping, political measures such as the GST, sophisticated investments and joint stock companies which makes it vital for an accountant to have expertise in a large number of areas. Computers have emerged as tools that are not only indispensible but also partners in this. The BI is already entrenched firmly and the software as a service or cloud computing is the next wave. In this phase, the accounting software is not just the replication on the screen of what is written on paper but it is more interconnected, intuitive and mobile (Ryan, 2012). The cloud computing has a huge impact on the bigger audit firms. Cloud helps them in better resource utilisation and every data is accessible on the internet, irrespective of where the company is based. Cloud computing in convenient and it also allows the experts to perform the crucial functions such as security as well as backups in a way that is cost effective (Scott, 2015). Today the accounting packages have evolved into complete tools for business management and the cloud has heralded a new era in accounting packages in the world as well as in Australia. The Market Leaders, Market Size and the Competitive Advantages of the Accounting Softwares in Australia QuickBooks, MYOB, Xero, Reckon and Saasu are the leading accounting software that are available in Australia currently and are widely used by most of the small businesses. They form the major players in cloud accounting market of Australia and are fighting a battle for supremacy. They have simplified the process of keeping accounts and allowed the businesses to make decisions related to cashflow and invoicing through mobile and desktop apps. With Xero and Intuit throwing the industry wide open, incumbents such as MYOB are building their own offerings for maintaining the market share (Heber, 2015). The competitive advantage of Intuit QuickBooks software is due to its economical price and comprehensive features that are provided by it. MYOB is among Australias best accounting softwares which has the aim of functioning as more than an accounting package. In addition to the regular functions of accounting, it gains its competitive advantage from being structured in a way that helps the business owners to increase their profitability and making better quality of decisions by having a real time view of the financial operations related to the business. It is more than just being a store register. The MYOB Kounta interface helps on integrating the complete business operations with the transactions at the point of sale. It can work both online as well as online. It is ATO compliant which helps the businesses to stay updated with the compliance obligations and option of working online with the personnel of bookkeeping. The MYOB software can also be extended easily and built with add-on solutions that are available with the wide range of tools of the firm (Advisory HQ, 2016). It has approved a program of $40 million for developing cloud technology (Heber, 2015). Xero is also very popular and has real time data monitoring capabilities (Advisory HQ, 2016). The advanced reconciliation process of Xero helps in the importing and categorisation of bank transactions. It invested $250 million for building up of its cloud platform right from the start (Heber, 2015). The revenue that MYOB secures is more per unit in comparison to Xero but the churn rate is also higher. While MYOB is Australias provider of accounting software, Xero is the largest company of cloud accounting. The number of cloud subscribers of MYOB in Australia and New Zealand are 116,000 whereas Xero has 320,000 subscribers. The net customer additions of Xero in the recent years has been twice that of the cloud subscriber growth of MYOB which shows that it is ahead in the race for the market share throughout the cloud offering. A important part of cloud space is the reduction in customer churn as users possess a higher lifetime value in comparison to the desktop market. The annual churn rate of MYOB is approximately 17% throughout its customer base of cloud whereas for Xero it is nearly11-13% for Australia and New Zealand. As the three companies fight for the title of leadership, they will be focusing on reducing the churn rates and improving customer acquisition as well as retent ion rates (Heber, 2015). Figure 1 LTV Calculation for MYOB and Xero (Heber, 2015) Figure 2 MYOB Vs. Xero : Net Cloud Additions (Heber, 2015) Current Gaps and Challenges Encountered by Users and Customers of Accounting Packages / Software in Australia The computerisation of accounts has increased the number of people who are a part of managing the accounts. They include the owner, the IT consultants, the accountant and some employees. The purpose built softwares are updated only on the owners request. Costs are high initially and benefits like high functionality and affordability are accompanied with dependency, uncertainties, risks and potential complexities (Feiler, 2000). System integration is another challenge that they face. Continuous technological changes and software updates that are associated with it add to the issues. The owners are required to adopt IT and also keep pace with the IT industry changes that are fast paced. For businesses with poor resources, this is a big ask (Bland, 2007). The lack of IT competency of the managers and poor understanding related to computer along with expertise in internal computer that is lacking is another challenge. Additionally, the managers may also lack the skills of computing and good knowledge of accounting (Sleeter, 2005). Support of top management and the leadership and management of skills of the project manager are necessary but in small businesses this may be lacking as the top management as well as the project manager may be the same(Nah Delgado, 2006). Work pressure may prove to be an additional challenge in such cases (Lee Runge, 2001). Recommendations Low cost software that is user friendly and provides input efficiencies like auto-fill will be useful for overcoming such challenges. The users can also take the help of external consultants for overcoming the challenges related to IT and accounting knowledge. Conclusion The high competition among the enterprises has led to a demand for information that is more updated for allowing management to adapt rapidly to the opportunities and responding to the problems. Realtime reporting helps in understanding the corporate performance in a better way and also provides more confidence in case of corporate governance (Trigo et al., 2014). In Australia, this demand is being catered to by the leading players like QuickBooks, MYOB and Xero who are fighting for market supremacy. Bibliography Advisory HQ, 2016. Overview: Best Small Business Accounting Software Australia. [Online] Available at: https://www.advisoryhq.com/articles/5-best-small-business-accounting-software-in-australia/ [Accessed 25 August 2016]. Bland, V., 2007. Beyond the Basics. NZ Business, 21(10), pp.48-54. Business-Software.com, 2009. Top 10 Accounting/Financial Management Software for Mid-sized Businesses 2009. [Online] Available at: https://www.otaccounting.com/top_10_accounting.pdf [Accessed 25 August 2016]. Caruso, D., 2007. Six Ways to Ensure An ERP Implementation Delivers Value. Manufacturing Business Technology, 25(8). Collins, J.C., 2006. Small Business Software Grows Up. Journal of Accountancy, 201(3), pp.50-56. Feiler, E., 2000. Evaluating Accounting Software Consultants. CPA Journal, 70(6), pp.46-51. Heber, A., 2015. The cloud accounting supremacy war in Australia. Business Insider: Australia, 10 April. Lee, J. Runge, J., 2001. Adoption of Information Technology in Small Business:Testing Drivers of Adoption for Entrepreneurs. Journal of Computer Information Systems, 42(1), pp.44-57. Mohamed, A., 2007. Accounting for The Needs of SMEs. Computer Weekly, 4 September. pp.34-35. Nah, F.F. Delgado, S., 2006. Critical Success Factors for Enterprise Resource Planning Implementation and Upgrade. Journal Of Computer Information Systems, 46(5), pp.99-113. Pulakanam, V. Suraweera, T., 2010. Implementing Accounting Software In Small Businesses In New Zealand: An Exploratory Investigation. Accountancy Business and the Public Interest, 9, pp.98-124. Ryan, E., 2012. The Evolution Of Accounting Software: Past, Present And Future. The Journal of Global Accounting Alliance. Scott, B., 2015. The Accounting Journal: Today the Cloud, Tomorrow the Skys the Limit! MYOB: The Pulse, 31 August. Sleeter, D., 2005. Dealing With QuickBooks Client Data: Analyze the Data File. CPA Technology Advisor, 15(2), p.36. Trigo, A., Belfo, F. Estebanez, R.P., 2014. Accounting Information Systems: The Challenge of the Real-Time Reporting. Procedia Technology 16 ( 2014 ) 118 127 , pp.118-27.

Service Distribution free essay sample

A service can be defined as an essentially intangible benefit either on its own right or as a significant part of a tangible product which through some form of exchange satisfies an identified need (Palmer, 2001). From the dictionary it is said to be a system or organization that provides for a basic public need. Distribution is the process of making a product or service available for use or consumption by a consumer or business user. A channel is simply a route and/or means. We can therefore say that service distribution channels are the routes through which economic activities are allocated, spread or positioned within a given area to create value and provide benefits to customers thus resulting in a desired change of state on the part of the service recipients by making these activities available. There are different types of service offers i. e. †¢Pure tangible good: These are primarily tangible goods with no accompanying service e. We will write a custom essay sample on Service Distribution or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page g. toothpaste, sugar, etc. †¢Tangible goods with accompanying service. Hybrid: consists in equal parts both service and goods e. g. a restaurant offers food (good) as well as ambience (service). †¢Major Service with accompanying goods and services e. g. airline travelers get both the service of transport and goods in form of food and magazines etc. †¢Pure service: is primarily a service offer e. g. massage, etc. Hotels, for example, may sell their services (typically rooms) directly or through travel agents, tour operators, airlines, tourist boards, centralized reservation systems, etc. Services are normally located where the target market is or at points convenient to them e. g. schools, banks, nightclubs, etc. Various factors come into play when choosing a distribution channel. Therefore those designing the channels have to decide what is ideal, feasible and available, but these have to be adjusted according to the situation at hand. Such factors include: Customer characteristics Size of the market, geographical dispersion, etc. Company characteristics The company’s objectives, financial status, desired degree of control, etc. Intermediary characteristics – what markets do they serve? Are they financially stable? Are they feasible? Etc. Competitive characteristics – will you use the channels already being used by competitors or your own? Environmental characteristics – political, economic, socio-cultural, technological, legal and ecological factors. Channels chosen must be evaluated for: Economy – Each chosen channel will produce a different level of sales and costs. The cost of selling different volumes through a sales agency should be weighted against using the company’s own sales force. Control – How much power does the company have over the channel? A sales agency is an independent business firm seeking to maximize its profits and may thus concentrate on the customers who make the most purchases and not on the service offer at hand. Adaptive – channel members and the channels make a certain level of commitment to each other and have a certain level of dependency on each other for a certain period of time. In this highly dynamic market, the service provider must look for structures and policies that give him enough room to conform to the current market without incurring unnecessary extra costs. Services are typically distributed through direct channels due to their inseparable nature; however this is not an automatic limitation to a distribution system. There have been some innovations in the distribution of services, improving and increasing the number of ways in which services can be spread out. These include: Direct selling – This involves approaching the consumer directly and selling the service directly without use of intermediaries e. . via mail order, internet, door-to-door salesmen and telephone sales. This method is effective in that it allows the seller to obtain immediate feedback and can therefore easily change to suit the situation and the tastes and preferences of the would-be consumer. It also enables the seller to personalize the service to the customer’s specifications. DEMERITS. It is highly influenced by external factors. For example the targeted customer may be rude and /or hostile towards the salesman; language barrier and possibly transport barrier as well as weather may prevent the seller from effectively making his sale. It limits the geographic market that the service seller can reach. Franchising – This is the selling of goods or services of a company in a particular area as granted by the company. The company stipulates the details of the business e. g. layout, colors, etc. and in effect controls all the franchisee’s activities, giving him little or no room for innovation. Through this method the company can easily offer its services in a large geographical area. Franchisees often have to put up some level of capital thus saving the company that expense. The franchising company, therefore only has to give some sort of basic training or manual and a possibly a starter kit. DEMERITS. The franchisee may not have the best interest of the franchise in mind and may concentrate on maximizing sales at the expense of quality. He may also not have mastered the technical details of the service or handle the promotional materials as should be. With the absolute control from the franchiser, the franchisee can not include some of his ideas which may prove beneficial to the business. The franchisee may only have capital that’s enough to keep the business above water. Examples of franchises include Kenchic, Bata, Hilton hotels etc. Service integration – This is whereby services are linked together, particularly in the travel and tourism sectors e. g. some airlines liaise with hotels and car rental firms to provide their passengers with whole packages. This proves to be very convenient especially for the frequent travelers who don’t have the time to go through all these firms and also it tends to be cheaper than employing each of these services individually. DEMERITS Consumer preferences may, however, differ from the integrated ones. The standards of one of the firms in the liaison may not be at per with the others, this maybe detrimental to the reputation of the other firms. Examples include Safaricom in conjunction with Equity bank and Pesa Point. Agents: This is a person who typically sells direct on behalf of the producer e. g. insurance brokers. He is given express authority by the mother company to make sales in their name. He may deal with the products of only one company or with a variety depending on his contractual agreement with the firms.. Agents may be unscrupulous and dishonest and in the process destroy the name of the company. They may also secretly breach contract by dealing with competing products in an attempt to maximize sales and in effect downplay the firm. For example Clear Insurance Brokers, etc. Company staff: these are the sales staff under the direct employment of the service firm. They are on the payroll of the employing service firm. Their main duties include marketing the firm and promoting its service offers. The means and ways in which they carry out their duties is dictated by the firm. They undergo training and orientation into the firm after recruitment and selection. They may lack the proper skills to perform the job effectively and efficiently especially so if recruitment was not done properly. Retail outlets for the service sector. This involves selling the service in small ‘bits’ so to speak e. g. banks retail to individuals and other small account holders while wholesale in their case refers to corporate clients. With the increased need to have individualized, personalized services, more and more service firms have shifted their focus to the individual customer. This point of view reduces their expenses in terms of quantity and number of personnel committed to one client as opposed to several people being served at the same time thus increasing turnover.   Retailers may focus on increase in speed and the number of people that they serve instead of service quality and effective and efficient service delivery. Rapid mushrooming of outlets may lead to eventual collapse of the organization if not well thought out. Automated teller machines (A. T. M) – This is a computerized way of distributing services. They are self service booths or kiosks that allow the consumer to pick from a set of predetermined options by using an A. T. M card and a PIN number. They have been widely embraced by banks and are steadily penetrating into other service sectors e. g. the airline industry now has self-check-in terminals if one doesn’t have any luggage to check in. They are conveniently located all over and operate 24 hours a day. They allow service firms e. g. banks to deliver services to places where it might not be feasible to have a whole branch. They are prone to vandalism as there is little or no security around them. Breakdown in the network renders them useless. Rental services a number of service industries, especially those that have hybrid service offers, rent out their tangible products that go hand in hand with the service. A very good example is the catering industry which rents out its facilities e. g. cutlery and crockery as well as the services of the chef and the waiters. It’s cheaper and involves less hassle than when done by the company because these companies focus solely on their specialty.