The Electronic Hallway Snow Removal

This case study focuses on the public admistration and issues covered in this case study were centered on the snow removal activity within the city and the fact that all residents in the city deserved equal treatment from the public offices no one place was more important than the other. As observed regularly snow storms have paralyzed the everyday activities in many states.Advertising We will write a custom assessment sample on The Electronic Hallway: Snow Removal specifically for you for only $16.05 $11/page Learn More Snow removal is an activity that is mandated on the local authority administration, whereby as the bylaws dictate, the City council has an obligation to provide the services efficiently without bias to all residents of the city. However in carrying out its obligations, the Manhattan public authority, which was in charge of the exercise failed to do so in a number of ways (Cheshire 1997). First as indicated above, the Authority failed to provide services equally to all residents according to Le May (2006), a public Authority ought to carry out its mandate without bias to the public, however the administration failed to do this whereby, in reference to the â€Å"electronic hallway case study on snow removal†, the theory of public administrations is to give and provide equal services to all citizens and residents affected by the snow storm, but the practice is that some parts of the city are favored and given preferential service while the rest of the city is left to suffer and the citizens are left and forced to fend for themselves. Thus as the case study indicates, Manhattan was highly favored during the snow removal exercise at the expense of the whole city. As a result of this biasness, the residents of the other cities, Queens, Brooklyn, the Bronx, and Staten Island accused Mayor John Lindsay for misusing the city’s snow removal reserves and showing preferential treatment towards Manhattan at the co st of the rest of the city. Personnel Administration and Unionism in Public Administration Apart from that where the city local administration displayed open bias, there are other issues that touch on Personnel Administration the Public body undertook various activities that were in contradiction to personnel administration these include: less staff which resulted to in adequate labor to tackle the snow removal process however the city administration resulted to hiring more personnel after an outcry fry various stake holders so as to have enough personnel to fight the snow. Another issue was that the snow removal equipment was also always breaking down but it was proposed that more mechanical staff to be hired to keep the equipment in use in perfect condition for such situations.Advertising Looking for assessment on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, the snow removal equipment was not enough fo r the whole city so more equipment was suggested to be bought, and hiring of private owned snow removing equipment when an urgent situation concerning snow arose. This was however solved as the Mayor and the relevant authority authorized for the purchase of more equipments hence showing according to Le May (2006) that public administration bodies should be autonomous in order to deliver its services and mandate without external political, economical and social pressures, nevertheless, they should a Bureaucratic process that ensures that services are delivered without bias or exploited by corrupt individuals in the administration. The actors who were concerned in this activity were the public administrators who were supposed to carry out the snow removal activity in the whole of the city. The city Mayor was to make sure that all the city residents got equal attention and service by the service providers. Some city residents were affected by the snow storm and could not get to their r espective places of work or school. The personal forces in this case study include the decisions the mayor made that showed prejudice to the rest of the city as only Manhattan was being serviced. The fact that most of the snow removal equipment was faulty and there was less personnel working shows that this was a personal force on the mayors side and also the employees themselves in that the equipment was not serviced regularly so that it could perform the work it was supposed to without problems on the employees side some of them could not make to work as the snow hindered their way. From the above there are various public administration concepts that the Administration failed to address when carrying out its mandate in the city. First, the administration failed to balance its values according to importance and preference as needed by any public body, instead in undertook activities like removing snow in some cities while totally neglecting the other areas which were in dire need o f the same services (Le May 1996). Also when it comes to balancing of values in the administration of the city, from the case study, one can note that, the city is divided into three sections that are primary, secondary and tertiary that is attended to in terms of priority. Primary and secondary sections are intended to allow police station, fire station and hospital vehicles to proceed to at least one or two blocks of an emergency in a tertiary street.Advertising We will write a custom assessment sample on The Electronic Hallway: Snow Removal specifically for you for only $16.05 $11/page Learn More The theoretical perspectives that help us to understand what happened in the case are the carrying out a research on the city’s ability in such a snow crisis was carried out to categorize and eradicate the main weaknesses in snow removal program. The use of the US Weather Bureau statistics showing the patterns and amount of average snow fall, statisti cs on snow build up rates, the precedence plan invented to clear out major streets first. According to exhibit 5 the primary streets are the ones that are regarded as major traffic arteries, or highways, parkways, expressways, drives or bridges: feeder roads to bridges, tunnels, ferries, airports, bus routes, all street with areas which have food, treatment, amusement, shopping, streets with important facilities like police and fire stations, fuel stations and transport terminals. Secondary streets are regarded to have convincingly traffic example: all alternative routes to primary streets, major shopping streets, access streets to industrial or commercial areas. Tertiary streets on the other hand are all the other streets not covered by the primary and secondary streets. According to the United States National Research Council (1999), the case discloses that the Department of Sanitation assesses its snow removal path yearly, making notes of changes in routes of buses, directions of streets and major changes in the areas so as to facilitate effective snow removal mechanisms when need arises. The assessment facilitates for effective snow removal and disposal activities and problems that may arise for each district since each district has its own planned program for spreading salt, plowing and hauling snow. Snow removal is much easier on weekends as compared to weekdays. During weekends traffic is light and this allows snow vehicles to easily penetrate the streets to clear the snow. Parked cars however bring about a hindrance when it comes to the removal of snow from the streets as these vehicles are heavy and they can hit a parked car as they are turning so employees who operate the snow removal machinery are instructed not to penetrate in streets where parked cars could bring about a problem.Advertising Looking for assessment on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More The snowplowing activity is however the last resort when it comes to snow removing in the city. According to the case, a total of 1,760 collection and flusher trucks with plow blades attached on them can be used to clear snow from path of moving traffic, bus stops, at intersections and near fire hydrants. Snowplowing is carried out according to precedence levels of streets apart from an emergency call in the case of police, ambulance or fire as these emergencies take priority over everything else. Snow plows work efficiently in snow that is about eight inches deep, if the snow is mainly thick, then the plow may not be able to move. Traffic affects the speed of the plow, at rush hour; the plow is generally slower when compared to the times of the day when there is no rush. In reference to the case, snow removal equipment is examined in September to pinpoint the areas that need repairs, these repairs are then carried out in later in the month and the equipment is tested in November. D uring these tests, the equipment is scrutinized at frequent intervals of the snow removal activity to determine whether the equipment is alright and can perform well during the snow removing activity. Vehicle failures are however associated with vehicular age and storm duration as compared to equipment maintenance. A spreader lasts between ten to fifteen years and their damages are usually minor that do not require a lot of time to fix. According to the case, the Department of Sanitation has over 9,000 employees who can run the 2,800 department’s snow removal apparatus. This department also offers services for whole inhabited city all year round. The Sanitation Department makes sure that it is ready for snow fighting operations by: employing mechanics on September 15th in all garages on a snow contract basis to service and ensure that the snow removing machines are in good shape and that they will not breakdown quickly, the swapping of employees and equipment from day to day and night waste collection on the 15th of November, an analysis by sanitation district supervisors of each district by 15th November, the analysis is to ensure that there are enough workers working on each shift, to ask other city departments to supply additional workers top carry out activities including snow removing mainly, hauling snow, training to employees from other city departments about the duties of their assignments. The employees during the winter period have three shifts in which they can work, from 8am to 4pm 1500 employees working, 4pm to midnight 900 employees, 12 midnight to 8am nearly 300 employees on duty. On Sunday there are about 300 employees on duty from midnight to 4pm on Sunday between 12am and 8am there are no employees on duty at 8am on Monday all employees return to their assigned duties. During a storm or in anticipation of a storm the Department of sanitation chooses from the following three options; to depend on the employees that are on duty that part icular time, to prolong the shift on duty at that certain time or to call in additional employees. Such decisions rely solely on the weather forecast for the day. Communication for the snow removing exercise is advanced and there is a hotline that is directly connected to the U.S. Weather Bureau’s New York forecaster that is used for relaying information between the two organizations at frequently, any signs storms are relayed across as soon as they are spotted. On top of this the Sanitation Department has eighteen weather surveillance stations on the city’s outskirts from which the beginning of precipitation, depth of snow, temperature rates, and speed of buildup of snow are relayed every half an hour to the Headquarters. In reference to the case the Chief of Operations is in charge of the decisions and operations carried out to combat the situation. When a storm occurs the department under the orders of the Chief of Operations, informs the districts supervisors and t heir respective offices and officers through a teletype alert system. A forecast of two or three inches receives the same amount of primary action as a serious blizzard until weather forecasts predict changes in the weather conditions, furthermore the department is on duty twenty four hours a day. As the snow storm worsens chosen commands from previous storms are used to ease the current situation. The nature of the policy system and the policy making process in snow removal exercise is dependent on previous snow storms and the depth of the snow. The depth of the snow determines which procedure is to be used when removing the snow from the city. Preparation of the snow removal activities depends on the weather forecast predictions and the mechanical state of the vehicles and equipment’s to be used in the procedure not forgetting the man power needed to operate and service the machinery needed. According to the case, the administrative ethics were not carried out as expected a s majority of the city dwellers raised complaints about the mayor giving orders that favored Manhattan at the expense of the whole city. All city dwellers should be given equal treatment as the snow affects all and not just one part of the city. The city dwellers have accepted the method of dividing the city into districts and streets so that each area may get the same service as the other despite the economic differences that may be imminent. This division should ease the clearing of snow and make the process go smoothly without mishaps such as preferential treatment. The administrative ethics in this case is questioned. Public offices are meant to serve and provide service to the public without any strings attached or discrimination towards one part of the people the office is meant to be giving service to, unlike in this case where services are offered unequally. Therefore, case study highlights various public administration concepts are parting efficient running of public admini stration. As indicated the department of sanitation failed in a number of concepts which were supposed to be used especially in removal of snow. The mayor for instance failed to balance the needs of the city by undertaking to remove snow from one city while ignoring the others due to political and economic values as he was facing a re-election. In addition, him being a public official, he acted unethically due to his selfish decisions hence making the whole snow removal process a political issue. Nevertheless, the public administration bodies should be allowed to run independently as seen in this case study whereby the department has categorized how the process should be carried out and even zoned the areas. Due to this automy the department can effectively address issues as they arise without following the rigorous and bureaucratic channels that are stipulated. For instance in cases of emergencies, the department can prefer to remove snow from a place that was classified as a low p riority area hence enabling swift delivery of services (LeMay, 2006). In addition the department has adopted effective public administration mechanisms whereby they undertake to hire personnel and snow removal machines during the winter period. By so doing, the department will be increasing the manpower required to tackle this issues on a need to need basis while at the same time cutting down on the expenses that would have been incurred during the non- snow periods. This also in-cooperates the concept of decision making process of the department. As indicated by the case study, during the snow periods the department undertakes decision on how to tackle the snow removal process using a certain process which is all subject to the budget available. Thus to be able to make wise decisions, the department relies on various other departments and professionals to come up with a final decision that takes care of all issues for example relying on the metrological department to come up with a precise chart on the weather patterns. Another important concept is the communication system that is in place in the department. It is noted that â€Å"the Department of Sanitation has an elaborate communications network for updating forecasts, mobilizing resources, and reporting on snow conditions. The Department maintains close liaison with the U.S. Weather Bureau’s New York forecaster on a telephone hot line established between the two agencies during the snow season. This line is used for obtaining weather information at regular intervals, and storm warnings are transmitted on it as soon as they are foreseen and/or develop.† Also the department takes into consideration clientele pressure and government policy that are in place. For instance, during the bias removal of snow in Manhattan while sideling other cities resulted in a public outcry that resulted in the Mayor acting fairly and delivering services to all. Also there was pressure from other stakeholders who were requesting the department to hire new members of staff and work all around during winter and also for the purchase of new equipments to tackle the snow removal and sanitation in the area References Chesire, L. (1997) How Snow Shovel, will Travel. All About Snow. Retrieved from: https://nsidc.org/ LeMay, C. (1996). The Electronic Hallway: Snow Removal. Hallway.org. Retrieved from https://www.hallway.org/ LeMay, M.C. (2006) Public Administration: Clashing Values in the Administration for Public Policy. New York: Cengage Learning. United States National Research Council (1999). Winter Maintenance Technology and Practices-Learning from Abroad. United States National Research Council. Retrieved from: https://international.fhwa.dot.gov/Pdfs/RsrchrResultsDigest.pdf This assessment on The Electronic Hallway: Snow Removal was written and submitted by user Lilia Ramos to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Globalization and International Business Essays

Globalization and International Business Essays Globalization and International Business Essay Globalization and International Business Essay 1. The broadening set of interdependent relationships among people from different parts of the world is known as ________. a. globalization b. Offshoring c. international business d. outsourcing 2. The term globalization is sometimes used to mean the ________. a. movement of jobs to low-wage countries b. business being undertaken outside the confines of any nation c. Uneven distribution of resources and their influence on different products and services in different parts of the world d. Integration of world economies through the reduction of barriers to the movement of trade, capital, technology, and people . Which of the following best defines international business? a. It includes all economic flows between two or more countries. b. It includes all private economic flows between two or more countries. c. It includes all business transactions involving two or more countries, whether the transactions are conducted by private or governmental organizations. d. It includes all business transactions in countries other than your home country 4. Which of the following is the most accurate comparison of how private organizations and governments conduct international business? a. The objectives for private organizations and governments are the same. b. The private organization’s objective is profit, whereas a government may or may not seek profit as an objective. c. Governments operate strictly for nonprofit motives, but private organizations seek profits. d. Governments undertake international business for more long-term objectives than private companies do. 5. The televising of sports competitions to viewers in multiple countries is an example of international business conducted to achieve the objective of ________. a. Acquiring resources b. Minimizing risk . Offshoring d. Sales expansion 6. An example of a U. S. merchandise import is an automobile made in ________ and sold ________. a. The United States by a Japanese company; in the United States b. The United States by a Japanese company; outside the United States c. Japan by a Japanese company: in the United States d. Japan by a U. S. company; outside the United States 7.. An example of a Japanese service export is a visit by a ________. a. Japanese citizen to Disneyland in the United States b. Japanese citizen to the Japan Pavilion at Epcot Center in the United States c. U. S. itizen to the Japan Pavilion at Epcot Center in the United States d. U. S. citizen to Tokyo Disneyland in Japan 8. A foreign direct investment occurs ________. a. Only when a company owns more than 50 percent of a foreign firm b. When a company controls a company abroad c. When foreign ownership is in private rather than government securities d. With the purchase of a foreign firm rather than the establishment of a new company abroad 9. Which of the following is an example of an international portfolio investment? a. Foreign ownership of bonds b. Ownership of patents used by a foreign company . A jointly owned foreign company d. One of a group of several foreign companies wholly owned by the same investor 10. A multinational enterprise (MNE) is one that is ________. a. among the world’s 500 lar gest companies b. owned and managed by companies whose headquarters are split among different countries c. licensed to operate by the United Nations Transnational Center d. willing to consider market and production locations anywhere in the world 11. A company starting out with a global focus, usually because of the international experience of its founders, is called a ________. . multinational enterprise b. transnational company c. strategically allied company d. born-global company 12. The fact that flower producers from Ecuador, Israel, and New Zealand all compete for sales in the same markets is due primarily to ________. a. the development of new strains of flowers that last longer b. advancements in communications c. advancements in transportation d. cross-national success in fighting insects that move internationally on plants 13. Which of the following is a reason that international business has recently grown at such a rapid pace? . the end of the political schism between t he Communist and non-Communist blocs b. stricter government policies on cross-border movements c. decreasing global competition d. None of the above 14. Which of the following is not a reason to study international business? a. Business conducted outside the confines of any one country is on the decline. b. Global events affect almost all companies. c. By approaching operating strategies from an international standpoint, you may be able to better obtain the resources you need. d. : The physical, social, and competitive conditions differ from country to country. 15. In a(n) ________culture, people tend to regard seemingly peripheral information as pertinent to decision making and infer meanings from things that people say either indirectly or casually. a. pragmatist b. idealist c. fatalistic d. high-context 16. _____ consists of specific learned norms based on attitudes, values, and beliefs of a group of people. a. Ethnology b. Civilization c. Culture d. Doctrine 17. A major problem when cultures collide in international business occurs when ________. . a company’s employees encounter distress because of difficulty in accepting or adjusting to foreign behaviors b. Employees disagree on the style of art for decorating the office c. Local people have no expectation that foreigners should adjust to their culture d. Companies understand and adjust to the national cultures in which they do business 18. A problem of using the nation as a reference point for cul ture is that ________. a. Nations fail to mediate the different interests within their boundaries b. Self-stereotypes tend to fall along national lines . Such an approach tends to be polycentric d. Variations tend to be great within a country 19. Creolization refers to ________. a. Government efforts to maintain a distinct cultural identity b. The process of mixing elements of an outside culture to a national culture c. The use of stereotypes to describe a culture d. Changes as cultures evolve over time 20. _____ peoples account for the largest percentage of global production. a. English-speaking b. Mandarin-speaking c. French-speaking d. Spanish-speaking

International human resource management Assignment

International human resource management - Assignment Example An organization’s management should clearly state the job description and design before embarking on recruitment. Each job should have various requirements or essentials. These inherent requirements are the responsibilities and chores that should be undertaken to get the job done. These requirements stipulate achievement of the result rather than how to achieve them (Banfield & Kay, 2008, p. 124). The changing business world has made the world operate like a small village. The world is indeed a small global village where managers and other workers are required to work in different countries. This has brought about international business managers. Arguably, escalating globalisation has brought about widening of the functions of an international business manager. Their obligations not only cover a particular region but also other foreign regions (Bauernberger, 2007, p. 67). For this reasons, international managers need to embrace and adapt quickly to different cultures. These in ternational managers have experienced short terms in different countries due to the short lived foreign projects and assignments. Recruitment and selection Recruitment process of any organization is often the first contact an individual has with the organization; bearing in mind that all participants are already or might also become customers of the organization (Arthur, 2006, p. 102). A successful recruitment is dependent upon finding the right people with the necessary skills, expertise and knowledge to deliver organizational objectives and the ability to make a positive contribution to the values and aims of the organization. The selection process should only be based on the ability of the individual to do the job, ability to make a contribution to the organization’s effectiveness and potential for development (Compton & Nankervis, 2007, p. 145). It is imperative to be fully aware of equal opportunities legislation and to understand how discrimination can occur both direct ly and indirectly in the recruitment process. Managers need to ensure that their recruitment and selection processes are valid and nondiscriminatory (Cornelius, 2001, p. 34). The primary purpose of the recruitment and selection process is to achieve one desired end: appointing the right person to the right job. This is a critical task for any manager, and one that is difficult when there is a shortage of the needed skills and experience in the labour market (Dale, 2004, p. 87). Authors and scholars have argued that appointment decisions are the most significant decisions of a manager. This is because they affect the manager’s ability to achieve targets, the quality of services or products delivered to the customer and the well-being of the whole company team (Denerley & Plumbley, 1968, p. 107). For organizations to survive, let alone flourish in the future, increasingly their perspective must be global. It has been argued that global skills and perspectives cannot be viewed a s a specialty or segment of business but should be an integral part of an enterprise. A key question concerns, what the successful business organization will look like in the near future and what competencies and qualities will be needed by managers and executives to run an international organization (Lonner & Berry, 1988, p. 143). Effective global managers see the need to manage cultural

Career Development Personal Statement Example | Topics and Well Written Essays - 1250 words

Career Development - Personal Statement Example I thought a lot about my next steps after graduation during my studies, and finally I decided to take up a Kimberly-Clark graduate program. I felt I still had lots of things to learn, and this program, which offered moving jobs, was an ideal way to acquire knowledge and experience, to get acquainted with various operating strategies and techniques, to see the different working styles. Besides, Kimberly-Clark is a very successful company, and it has a lot to offer to its employees. I was fascinated by the possibility to study from people who created and managed one of the biggest and most successful companies in Europe. Working for Kimberly-Clark is my first working experience in the field of Supply Chain Management, and I feel I've made the right choice. When I decided to study for to get the Supply Chain Management degree, I considered the possibility that some day I would have to change my occupation for some reasons. I found that the Supply Chain Manager can easily transition to Purchasing Management, Logistics and Procurement Management. Of course, the specifics of work is different for each of those specializations, but the basic education the Supply Manager has allows him/her to adapt to the new working requirements and get needed knowledge in a relatively short period of time. The supply chain management software can be divided into two major groups. Those are Supply chain planning (SCP) software and Supply chain execution (SCE) software. Supply chain planning (SCP) software is used for to improve the efficiency of the supply chain. The characteristic feature of this software is that it is entirely dependent from the accuracy of the information you feed it. This type of software is used for to track the quantity and whereabouts of materials or goods, for predicting the quantity of products the customers will need next month/year, etc. There are applications designed for each stage of the working process, and each of them has its specific functions. Supply chain execution (SCE) software is used for automating the different stages of the supply chain, like electronically routing the orders for the needed materials to the suppliers. The accuracy and reliability of the software depends on the accuracy and reliability of data you feed it. The updates to supply management software are produced frequently, and I usually install them, as I feel I should use all of the opportunities the manufacturers of this product present, as it makes my job much easier. Every day on my working place presents me some new tasks and challenges, and I rarely do some routine work. Of course, there are some things I usually do, but there is not much of them. My typical day in the office may start from responding to the requests the market sector manager makes. For example, he may request me to present a report on savings achieved by the market sector, as he does once a month. Than I would devote my time to planning next steps of the project and having meetings with my project team. At the end of the working day I may organize a meeting with the suppliers and discuss their performance during the last year. Of course, there is more movement on the market before holidays, and I have more things to do and to plan. Christmas and New Year time are the busiest, as the amount of orders increases, and, of course, there are a lot of tasks to finish at the end of the fiscal year. The goods Kimberly Clark produces are in demand 365 days a year,

Compare and contrast the views of human nature, the state, and war of Essay

Compare and contrast the views of human nature, the state, and war of the following thinkers Thucydides & Waltz - Essay Example However, what makes Waltz different from Thucydides is the fact that Waltz realizes that this explanation was not adequate. He points out that it is mankind, which creates communities, regimes and other parameters, which defines its existence. As a result, he is of opinion that the second source of conflict is determined by the internal character of the state in which he/ she lives, namely the public beliefs and practices, opinions and expectations, political systems and institutions of government, that frame human behavior. Waltz does not stop here but goes further. He argues that if the structure of the state and its system of governance shapes human behavior, then the structure of the international system must also shape state behavior. Thus his concept of neorealism shuns essentialist beliefs that human nature does not explain international politics, rather rests in aconstant state of amorphous decentralized latency, which arises from mutual lack of trust and everytime the state develops technological and warfare power, which he calls offensive orovertly aggressive so as to create too much of international felling of insecurity, so much so that they are motivated to seize that power and check it to a normal condition. International politics is different than domestic politics, though, because no entity possesses a legal monopoly on the use of force. The countries of the world inhabit a self-help system, competing freely and independently to secure their own interests and promote their national secur ity. There is no global structure capable of preventing one state from attacking another. This is the third source of conflict--a condition of anarchy that does not make war inevitable, only possible. Waltz argued that states must be prepared to use military force if necessary to protect them. No one else will do it for them. Considering these three sources of conflict, the concept of whether man, the state, or the international system is paramount becomes problematized. Interestingly, Waltz argues that we need to consider all three. Waltz argues that the world exists in a state of perpetual international anarchy. Waltz distinguishes the anarchy of the international environment from the order of the domestic one. In the domestic realm, all actors may appeal to, and be compelled by, a central authority - 'the state' or 'the government' - but in the international realm, no such source of order exists. Hence in Waltz's account, states must behave in a self-help way, acting freely unles s or until other actors restrict or limit their ability to do so. Like most neorealists, Waltz accepts that globalization is posing new challenges to states, but he does not believe states are being replaced, because no other non-state actor can equal the capabilities of the state. Waltz has suggested that globalization is a fad of the 1990s and if anything the role of the state has expanded its functions in response to global transformations. Along with some other theorists, he has argued that the United States has some characteristics of an empire. In 1979 Waltz incorrectly predicted that the Cold War order would continue well into the next century. This wrong prediction, however, does not represent an anomaly in Waltz's theory since it aims to explain continuities rather than change in international system. Waltz's theory, as he explicitly makes clear in "Theory of International Politics", is not a theory of foreign policy and does not attempt to predict or explain specific

An Introduction To Accounting

An Introduction To Accounting AIS is a system that collects and store accounting data, after that process the data into useful information used by the decision makers (internal and external users). The information produced by AIS can help decision maker to manage their business more efficiently strategically. However, accounting information system can be manual using the traditional way of recording business transactions manually using paper-and-pen. Today the term AIS referred to as compound computer base system that merges the ability of information technology together with traditional accounting principles and practices. Accounting information systems consist of six components: People: users who work on the systems Procedures and instructions: the process of collecting, managing and storing the data Data: data which is related to the company and its business. Software: application that processes the business data Information technology infrastructure: the physical devices like personal computer and systems Internal controls and security measures: which is employed to secure the data In the beginning, AISs were mainly developed in-house as legacy systems. These kinds of solutions are difficult to develop and require a high cost to maintain. In the present day, AIS are sold as prebuilt software packages from vendors. The most popular vendors for AIS are Microsoft, Sage, Group, SAP and Oracle where they customize the software to mach organizations business processes. Modern AIS follows a multitier architecture, which separate the application processing and data management in different layer from the presentation to the user. The presentation layer manages how the information is displayed and used by functional users of the system (through client application, web browser or mobile device). All the data in the system is stored and packed by a centralized database. this includes transactional data generated from the core business processes such as inventory, purchases etc. when a transaction occur from business event the data is collected and stored into the system database where it can be processed into useful information used by decision makers. A big benefit from computerize accounting information system is that they automate and make financial reporting more efficient. Accurate and summarized, timely information is a major tool for organizations decision making and financial reporting. The accounting information system pull imports data from the system database, process and transform it and eventually produces information and reports which can be easily consumed and analyzed by the users, managers and decision makers. These systems are required to ensure that the reports are timely and relevant so that decision makers are able to quickly and efficiently base on the information provided in the reports. Consolidation is one of the greatest characteristic of reporting as user does not have to go through a massive number of transactions. For example, at the end of the accounting period an accountant consolidates all payments by running a report on the system. The system application layer reclaims the data stored in the system database and produces a report with the total payments made to the vendors for that particular period. With large corporations which have huge volume of transactional data, generating a report without AIS can take day or even weeks. Case study background River Adventures is a fifteen years old company located in Cheddar, Somerset, owned and managed by Robin Forsythe. Until recently river adventures business has been highly seasonal offering 2 different kayaking instruction for beginners and Intermediate level as well as kayak and rafting trips down the river Axe in Somerset. They usually rent equipment to participant if they required. However, the company is facing an exciting challenge which will alter the size, the type of service offered and the seasonality of the business Financial management and business processes field Robin operating his business very informally using manual procedures in all areas. He always predicts the expenses for each course based on his working experience. He also manages the purchasing activities of the company and issue invoices for participants on the course. At the end of the year he determines his profit by his total revenue minus the total expenses during the year. Robin set the prices by consider his profit from the previous year, assess his competitors price and make adjustment for inflation. Robin employs an office administrator along with a number of kayak instructors and raft guides. The administrator manages Account Payable and Cash Receipts and records them in the Income Journal. He also maintains simple general ledger and payroll register for tax purposes only, and no use of this accounting data is made for financial planning or for operations control. River adventures advertise through leading outdoor magazine, he also advertises about the coming seasons program on popular kayak retail notice board. Problem Robin is not pleased with the arrangement of his business and he concern about how he will keep track on expenditure and revenues as the business get bigger. Robin feels that there is unnecessary wastage of the company resources as there is not real control over the cost of meals provided to the beginners course. In addition he notice that recently there is diminishing in the stock of camping as well as small items are also being lost. Robin has suspicion about the operation of marginally attended classes, but no analysis has been done to confirm his suspicion. Robin believes there is lack in his marketing activities and he can easily attract more customers by improving his marking activities. Business opportunity Robin know about 40% of kayaking course participants continue kayaking. As such his customer base reflects a target market for direct sales of kayaking and other equipment. He would like to expand his sales into a full scale direct mail/internet business. Doing so would enable him to provide year-round work for some kayaking personnel. Users of Financial Information Accounting information system objective is to identify record and communicate the economic events of an organization to the intended users. Accountant use this information to formulate reports and communicate financial information to the users. The type of information the user requires is dictated by the type of decisions they make. The information provided by the financial statements includes an organization resources and claims against those resources, as well as shareholders equity and changes in assets and liabilities. Financial information differs between the internal and external users. Accountants must understand the characteristics of information required by the different users of financial statements. In developing financial reporting standards, standard setters presume that those who use the resulting information will have a reasonable knowledge of business and economic activities and be able to read a financial report (Financial Accounting Standards Board, 2006, p. 2). The aim of communicating financial information to user is to let accountants to address the needs and interest of users. There are many different users of financial information and this include: equity investors, suppliers, creditors, customers, employees, governments and their agencies and members of the public. Those users are identified as internal and external users of financial information. Internal Users Managers use financial information to plan, organize and operate their business. Managers include marketing managers and production supervisors. Managers should be able to understand financial information to answer such questions as Is the cash flow sufficient to pay their liabilities? and Which product contributes higher profit to the company? accountant produce internal reports to management for comparison and forecasting needs purposes; such examples include comparisons of operating alternatives, projections of long-term financial sustainability, and forecasts for annual cash needs. External Users There are quite a few types of external users of financial information and this includes lenders investors and tax authorities. Invertors (owners) use financial information to determine whether to buy, hold or sell their shares. Whilst suppliers and lenders view financial statement to assess the health of an organization and to ensure timely repayment of credit. Other external users include equity investors, customers, creditors, employees, general public and governments and their agencies and regulatory bodies.

The personal :: essays research papers

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