Information Technology for Managers Term Paper Example | Topics and Well Written Essays - 3750 words

Information Technology for Managers - Term Paper Example Caterpillar will be the leader in providing the best value in machines, engines and support services for customers dedicated to building the world's infrastructure and developing and transporting its resources. We provide the best value to customers.  Caterpillar will be the leader in providing the best value in machines, engines and support services for customers dedicated to building the world's infrastructure and developing and transporting its resources. We provide the best value to customers.  Caterpillar will provide its workforce with an environment that stimulates diversity, innovation, teamwork, continuous learning and improvement and rewards individual performance. We develop and reward people.  Caterpillar is dedicated to improving the quality of life while sustaining the quality of our earth. We encourage social responsibility.  For the sake of their enormous image, Caterpillar strives really hard to ensure that our success as a corporation contributes to the qual ity of life of all people touched by our business and to the prosperity of all communities where we work and live.  Caterpillar’s vision of their employees is to get recognized, along with their products and services, as key enterprise strength. Their goal is to empower our engaged employees and their leaders to create a positive culture in which safety, diversity, integrity, and performance are highly valued by all. In 1925, the Holt Manufacturing Company and the C. L. Best Tractor Company merged to form Caterpillar Tractor Company. The Caterpillar product line included motor graders, blade graders, elevating graders, terraces and electrical generating sets. That happened in 1940. In 1950, Caterpillar Tractor Company Limited in Great Britain is established; the first of many overseas operations created to help manage foreign exchange shortages, tariffs, import controls and better serve customers around the world.  In 1931, the company created a separate engine sales grou p to market diesel engines to other equipment manufacturers. This group was replaced in 1953 with a separate sales and marketing division to better serve the needs of a broad range of engine customers.  

A System Reformers View Essay Example for Free

A System Reformers View Essay In the wake of the global rise of terrorism, the System Reformer feels an urgent need to develop and activate a common anti-terrorism program to protect all regions and nations from the disasters on many accounts. In this regard, the System Reformer agrees to the UN viewpoint that under no circumstance the fundamental rights of the humans should be vitiated. These include, right to life, right to freedom from torture in any form, right to freedom of thought and religion, besides holding the convention that restriction to other rights should also be strictly within the parameters of the international humanitarian law, and has to be temporary in nature and free from any bias of race, color, sex, language, religion or social origin. However, this comprehensive objective is now under severe threat due to the global rise of terrorism, which is no more limited to the boundary of any nation. Moreover, terrorism has already severely affected the process of globalization and the global fraternity. The System Reformer believes that the lack of collective action against terrorism has allowed it to grow, besides believing that there is much room for improvement in the planning and approach of UN regarding the issue of terrorism. Thus this report is presented from the viewpoint of a System Reformer, with appropriate founding voices belonging to old, contemporary and modern era. Works Cited A more secure world: Our shared responsibility, United Nations Report, 2004. Retrieved Nov 21, 2007. www. un. org/secureworld/report2. pdf isi, Angela. Kofi Annan on Collective SEcurity. The Economist DEc. 2004: 14. undy, H. G. Grotius and International Society of To-day. The American Political Science Review. 52. 8(2004):800-808. tson, Richard. Woodrow Wilson and His Interpreters, 1947-1957. The Mississippi Valley Historical Review 35. 2 (2005): 207-236. ght, Martin, International Theory: The Three Traditions. London Leicester University Press, 1991.

Chilli Peppers And Globalization Around The World History Essay

Chilli Peppers And Globalization Around The World History Essay The world has been coming to terms with globalisation over the last few decades but in Southeast Asia, globalisation has been a way of life for centuries. Situated at the centre of the East-West trade route, its ports have been exposed to a myriad of contrasting influences from different parts of the world. The Southeast Asian experience is one of seeing and adapting those various influences and this has given rise to unique cultures within the region. Nowhere is this clearer than the role of chilli peppers in the region. Today, chilli peppers have become intertwined with the idea of Southeast Asian cuisine. Within or outside the region, Southeast Asian cuisine is well-known for its copious use of chillies in food preparation and one might be forgiven for thinking that chillies are indigenous to Southeast Asia. However, chilli peppers are actually a product of globalisation, introduced into Southeast Asia less than 500 years, and have been adapted into the regional cuisine. In these few short centuries, the chilli pepper has even come to define the regional identity and personal identities of Southeast Asians. This essay will look at the role of chillies in Southeast Asia today and examine how the globalisation of cuisines has come to shape Southeast Asian identity. Also, we will see that the process of globalisation is not a linear process and its effects across the region have not been even. Globalisation and Chilli in SEA The colonial powers and the prevalence of trade in the Southeast Asian region were the key factors in introducing chilli peppers to the cuisines of Southeast Asia. Chilli peppers were the indigenous plants of the Americas from 7000 BC  [1]  . In the 1500s, the Portuguese introduced them to Thailand, where they quickly spread to the rest of the region. Southeast Asian cuisine before the introduction of chilli indicates a prior preference for spicy food. In Thailand, people were seasoning their food with ginger and peppercorns  [2]  . This preference for spicy food might be an indication of local conditions that made the region more susceptible or accommodating of spicy food. Economically, the chilli pepper export industry contributes very little to the region. In Southeast Asia, the largest producers of chilli peppers are Indonesia and Thailand. Together with India and China, these 2 countries exported 22.4 tonnes of chilli peppers in 2003, accounting for 67.8% of global chilli exports valued at US$9.5 billion. However, the figures indicate that only a small amount of chilli was actually exported because most of it is consumed locally within the region itself  [3]  . Therefore, the high domestic consumption of chilli in the region despite the economic contribution of chilli exports is an indication of the importance of chilli to the Southeast Asian region. In many Southeast Asian countries today, chilli is distributed in its fresh form, dried form or powder form. In Singapore, fresh chillies are often located in supermarkets and wet markets whereas dried chillies and chilli powder can be found in small proprietary shops like the ones in Little India. Before the introduction of modern technology into the region, chilli was dried or ground up in order to keep it from spoiling. As a result, the most common forms of chillies used in local recipes call for dried chillies and chilli powder. Today, the continued demand for dried and powdered chillies despite the availability of fresh chillies indicates the extent to which these forms of chilli have become entrenched in Southeast Asian cuisine. The way Southeast Asians prepare food today is a testament to the legacy of the past. Without modern refrigeration technology, the hot and humid weather in the region causes food to spoil quickly. However, the addition of a spice like chillies acts as a preservative to the food and prevents it from going bad as fast  [4]  . Furthermore, the use of chillies in food preparation can mask the taste of mud in certain ingredients like kang kong or river fish, thus making them taste more palatable. Southeast Asians were already using ginger and peppercorns as well as different types of spices in food preparation before the 1500s so they were able to adapt to the introduction of chillies fairly easily. Modern Southeast Asians retain the traditional method of preparing food with chilli despite technological improvements. The popularity of chillies in Southeast Asian cuisine can be attributed to the prevalence of rice in the region and the biological effects of chilli consumption. The consumption of chillies can help to make starch-based foods more appetising and rice is the most commonly consumed staple food in Southeast Asia  [5]  . Therefore, Southeast Asians probably started introducing chillies into meat and vegetables because it made the rice they were eating taste better. Furthermore, the consumption of chillies has several biological effects on the human body. When ingesting chillies, the capsaicin induces perspiration by increasing body temperatures. This leads to a cooling effect in the body, which is desirable in a hot tropical region like Southeast Asia. There are also claims that chillies can cure common ailments like colds and diarrhoeas  [6]  . The capsaicin in chilli peppers has also been found to promote endorphin release in the human brain in order to deal with the burn of sp icy food, thus making a torturously spicy meal paradoxically pleasurable  [7]  . In Britain, researchers were looking into the popularity of curry in the United Kingdom and they concluded that the reason curry had grown so popular was because the spice in the curry caused increased heart rates after consumption, essentially functioning as an aphrodisiac  [8]  . Thus, the prevalence of rice in addition to the biological effects of consuming chilli can help explain its popularity in Southeast Asian cuisine. The Effects of Globalisation on SEA Identity My earliest memories of chillies are of helping my mother prepare rempah for mutton curry as a boy. Pounding chilli padis with a stone mortar and pestle brought tears to my eyes and I could not understand why people would want to eat spicy food. As I grew up, chillies slowly began part of my diet and one of my favourite burgers was the McSpicy from McDonalds. Among my group of friends, the ability to consume large amounts of chillies became a point of pride. I am sure my experience parallels that of many Singaporeans and even that of people living in neighbouring countries. This is because has now become synonymous with the regional identity of Southeast Asia. Within Southeast Asia, the idea of chilli being an integral part of native cuisine has taken root in the form of specialty chillies invented by the various ethnic groups. In a Singaporean hawker centre, dishes come with chilli accompaniments ranging from Hainanese Chicken Rice chilli to Malay sambal goreng to the freshly cut chilli peppers soaked in soya sauce. Even the Peranakans have their own unique durian belacan. Although I did not know it at that time, the rempah I helped my mother prepare is actually a Malay recipe unique to Singapore and Malaysia  [9]  . Ethnic cultures in Southeast Asia can now define themselves by the way they eat their chillies because most of them have formulated unique ways of preparing it. The role of chillies has become so entrenched in the Southeast Asian mindset through its pervasiveness in cuisine that it has entered the regional lexicon. In Southeast Asia, the most famous variety of chilli is the birds eye chilli, which is better known as chilli padi to Singaporeans and Malaysians. Thai chilies can also be referred to as cabe rawit in Indonesia, phrik khi nu in Thailand and siling labuyo in the Philippines  [10]  . With people in different countries creating their own names for the same kind of chilli, the introduction of chilli into the Southeast Asian lexicon reflects the extent to which it has become a part of Southeast Asian life. In fact, Southeast Asians use the term chilli padi in a non culinary context as slang for a female who is small in stature but feisty in nature, stemming from the commonly held belief that the smallest chilli peppers are the hottest chilli peppers. With the increasing influx of Southeast Asian immigrants to Western countries, Westerners are exposed to Southeast Asian cuisine. As Southeast Asians use more spices and chillies as opposed to salt and pepper, Westerners have come to view chillies as a defining aspect of Southeast Asian cuisine. Westerners often use the spiciness of food and the excessive use of chillies to determine whether the food they are eating is authentic Southeast Asian cuisine. A Filippino restaurant in the Amsterdam had to introduce large amounts of chilli to cater to the preconceived notions of Dutch customers  [11]  . This Western notion of chilli being an integral part of Southeast Asian cuisine is being fed back into Southeast Asia through the process of culinary globalisation. The McSpicy from McDonalds which actually created for the Singapore market in order to cater to the perceived Southeast Asian preference for all things spicy. I could not find this burger in any of the McDonalds outlets I visited in the UK or Europe. In regional promotions, Canadian Pizza combines a typically Italian dish like pizza with spicy local food like curry chicken to create a unique hybrid in the form of Chicken Curry Pizza. The idea of chilli in Southeast Asian cuisine has become so intertwined with Southeast Asian identity that multinational local tastes. The role of chilli has also gained importance in the context of defining the personal identity of Southeast Asians. In many Southeast Asian communities, the ability to tolerate chilli-based food or even relish the taste of chilli peppers is the ultimate, albeit informal, rite of passage to adulthood. My experience with spicy food is not unique. Southeast Asian children are used to tomato sauce as a condiment because they cannot tolerate the capsaicin in chillies but as they grow up, they will be steadily exposed to chilli-based foods. The act of eating spicy food in Southeast Asia thus takes on a ritual symbolism in shaping personal identity since the ability to consume spicy food becomes an indication of adulthood. Anthropologists think that the consumption of overly-hot foods may also be an expression of ancient mating behaviour where the male seeks to impress a prospective mate with feats of physical endurance  [12]  . In this light, the consumption of chilli-based cuisine in Southeast Asia goes further into the shaping of male identity because it allows men to display their machismo through non-violent social means. Over time, as chillies have integrated into SEA cuisine, they have steadily evolved and come to define the very notion of what it means to be Southeast Asian. Uneven and Non-Linear Globalisation in SEA Globalisation and trade brought the chilli pepper into Southeast Asian and continued globalisation is spreading the notion of spicy Southeast Asian cuisine to Western countries. However, the effects of culinary globalisation in terms of chilli pepper usage have not been even across the region. Also, the influx of technology and modernity to Southeast Asia is also changing the role of chillies in Southeast Asian cuisine dramatically. Northern Vietnam and the Philippines stand out as culinary anomalies in SEA should we choose to define Southeast Asian cuisine by chilli consumption. Tourists to these regions are often surprised to realise that the food is much less spicy that that of other Southeast Asian regions. This can be explained by their relative proximity from trading areas. Northern Vietnam is located away from the most active Southeast Asian ports and thus, most of its culinary heritage can be traced to the less spicy cuisine of Southern China. Philippines is located far from its Southeast Asian neighbours and this separation created a different culinary heritage. Despite the introduction of chilli peppers in the country by the Spaniards  [13]  , the local populace never really took a liking to the ingredient and its proximity from other Southeast Asian countries limited cross-cultural exchange of culinary influences. Therefore, the effects of culinary globalisation are actually uneven across the regi on if we determine them by chilli pepper usage. Biologically, there is reason to believe that Southeast Asians might be biologically less inclined to consume chilli. Recent studies have indicated that Asians 25% more likely than people of other races to be supertasters  [14]  . Supertasters are more sensitive to certain tastes and Asians would therefore be more prone to experiencing the burn of capsaicin through chilli consumption. When Southeast Asians are given a choice between spicy food and non-spicy food, Southeast Asians today might be more inclined to choose non-spicy food out of preference despite the so-called Asian preference for chilli-based cuisine. Therefore, the role of chilli of shaping identity in Southeast Asia today will be reduced since not all Southeast Asians will define themselves by how much chilli they can eat in one sitting or how spicy the food they cook is. The presence of non-SEA cuisines in many Southeast Asian countries today gives the locals a wider variety of food to choose from. The influx of fast food chains like McDonalds and Canadian Pizza into Southeast Asian countries exposes locals to western food like hamburgers, pizzas and pastas. While these fast food chains might occasionally introduce chilli-infused dishes to cater to the Southeast Asian palate, they mostly serve typical western fare that is much less spicy. With the availability of a wider variety of food, Southeast Asians are not restricted to their normal spicy cuisine and some people might choose to abstain from spicy food and eat less spicy western fare instead. The reduction in the amount of chilli consumed by locals reduces the importance of chillies to the local diet and identity. With improved technology, the problem of food spoilage in hot and humid Southeast Asia becomes a non-issue. With technological advances like refrigerators and freezers, globalisation has changed the way we store our food. Today, Southeast Asian cooks are able to obtain the freshest ingredients from different parts of the world and store them for extended periods of time. They no longer have to use chilli peppers to extend the lifespan of food to keep it from rotting in the tropical heat. In places like hawker centres and restaurants, chilli is often served separately from food so that people can choose the amount they want to eat whereas in the past, it would have been used in the cooking of the food to prevent it from spoiling. Therefore, globalisation has made the use of chilli in Southeast Asian cuisine today purely a matter of preference and no longer one of necessity to prevent food spoilage. Conclusion By observing how the role of chilli peppers in the Southeast Asian region has come to shape regional and personal identity, we see the effects of globalisation and trade in the region. At the same time, the effects of globalisation are uneven because Northern Vietnam and Filipino cuisine do not share the same characteristics. Its effects are also non-linear in that the role of chilli peppers is now being reduced today because of the influx of Western influences and technology. Therefore, it may be inaccurate to view the heritage of Southeast Asia in terms of the chilli pepper because the effects of the chilli pepper in the region have waxed and waned over the last few centuries. Instead, we should view the heritage of Southeast Asia through the lens of globalisation because it is an on-going process that has continually affected the region throughout the years and it will continue to shape and change the region, redefining both the personal and regional identity of Southeast Asians.

Euthanasia Essay: Mercy Killing or Murder? -- Euthanasia Physician Ass

Euthanasia: Mercy Killing or Murder?      Ã‚   We, as humans, are mortal beings.   Our life span is finite.   Even though we are mortal, we try to hang onto our lives as long as we can; fear of death and wanting to live forever are, after all, part of human nature.   Sometimes, however, the field of medicine capitalizes on this aspect of humanity. While it is certainly true that one goal of medicine has always been to prolong life, another goal has been the alleviation of pain and suffering.   One point at which these two views collide is over the hotly debated issue of euthanasia.      Ã‚  Ã‚  Ã‚   Euthanasia, or "mercy killing," as it has been called, is certainly not an issue with just two sides.   There are many shades of gray involved, so to speak.   Euthanasia, after all,   ranges from simply allowing an individual to die naturally without life support or "pulling the plug" (passive euthanasia), all the way to Jack Kevorkian's suicide machine (active euthanasia). To complicate things further, there is also voluntary euthanasia, "Cases in which patient requests to be killed, and dies as a result of action taken by another person," involuntary euthanasia; "cases in which no action is requested because the patient is unconscious, senile, or otherwise incapable of making a request, but the person is allowed to die or is killed," and nonvoluntary euthanasia; "cases in which a conscious, terminally ill patient states that they do not want to die, but is allowed to die or is killed anyway" (http://valdosta.peachnet.edu).   While an individual may advocate one form of euthanasia, it is not uncommon for the same person to be completely against another form.   There are cases in which euthanasia is wrong, especially cases involving conscious pe... ...d dreaded events that human beings ever have to go through.   This is probably the main reason that euthanasia is so controversial.   It is human nature for us to try and prolong our lives as long as possible, and, through medicine, we have prolonged them quite a bit.   It is important to remember, nevertheless, that sometimes while attempting to fight our common enemy death, we lose sight of the best interests of the individuals whose lives we are affecting.   Are these people not the most qualified people to make this decision?   It is, after all, their lives that hang in the balance.    Works Cited "Murder" American Heritage Dictionary on CD-ROM,   1991. Internet: Http://www.ieatf.org.McCord, William. Internet: Http://valdosta.peachnet.edu.   "Moral Dilemmas." Society 29 July-August 1992: 22. Pallone, Nathaniel. Society 29 July-August 1992: 35.

Locarno Honeymoon

So called because the pacts of the mid 1920s were intended to introduce a period of calm to Europe. It was eventually realised that some of the policies made during this time were in reality unproductive. â€Å"The agreements [of the Locarno Treaties] were greeted with wild enthusiasm all over Europ, and then reconciliation between France and Germany was referred to as the ‘Locarno honeymoon’. Later, historians were not so enthusiastic about Locarno; there was one glaring omission from the agreements – no guarantees were given by Germany or Britain about Germany’s eastern frontiers with Poland and Czechoslovakia, the very areas where trouble was most likely to arise. † Lowe, Norman. Mastering Modern World History. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2005. Print. The Locarno agreements: Date: 1925. Countries involved: Germany, France, Belgium, Britain, Italy. Aims: Britain and Italy would help Belgian and French frontiers against German attacks. And also help German frontiers against French agrresion. Tried making a more friendly attitude between countries, and tried to make closer relations with Germany. Supported Germany to join the league of nation, even though many countries objected so it did not happen immediately. Also to add: The Locarno honeymoon (1925) Temporarily resolved the conflict between Germany and France – Provided hope all across Europe of a long lasting peace – Also a false sense of security – Germany accepted its borders with France and Belqium as permanent. These borders were required by the UK, France, Germany, Italy – Seen as a great step towards long lasting peace – Britain and Germany did not guarantee it would help secure the borders of Germany with Czechoslovakia and Poland. This gave Germany the message that they c ould do whatever they want with no consequences

Free Essays on Natural Depravity

Natural Depravity Nathaniel Hawthorne uses natural depravity in quite a few of his short stories. Natural depravity is the belief that man is born with some evil in him regardless of whom Hawthorne may be talking about. This is shown very well through Nathaniel Hawthorne’s short story Young Goodman Brown. Natural depravity is easily shown through Hawthorne’s short story Young Goodman Brown. Goodman Brown goes on a journey through the forest with the devil. Goodman Brown in having second thoughts on this journey because he is feeling as though he is bringing down his family name by going with the devil. The devil reassures him that this is act is not going to bring his family name down by saying to him â€Å"†¦I helped your grandfather, the constable, when he lashed that Quaker woman so smartly through the streets of Salem, and it was I who brought your father a pitch-pine knot, kindled at my own hearth, to set fire to an Indian village, in King Philip’s War†. This quotation explained to Young Goodman Brown that his family name is not as good as he thought it was. The quotation shows natural depravity in that it through explaining to Goodman Brown how his family name is already tarnished. Nathaniel Hawthorne believed strongly in the concept of natural depravity. He thought that every man was born with some evil in them. This is very well shown through the story, Young Goodman Brown.... Free Essays on Natural Depravity Free Essays on Natural Depravity Natural Depravity Nathaniel Hawthorne uses natural depravity in quite a few of his short stories. Natural depravity is the belief that man is born with some evil in him regardless of whom Hawthorne may be talking about. This is shown very well through Nathaniel Hawthorne’s short story Young Goodman Brown. Natural depravity is easily shown through Hawthorne’s short story Young Goodman Brown. Goodman Brown goes on a journey through the forest with the devil. Goodman Brown in having second thoughts on this journey because he is feeling as though he is bringing down his family name by going with the devil. The devil reassures him that this is act is not going to bring his family name down by saying to him â€Å"†¦I helped your grandfather, the constable, when he lashed that Quaker woman so smartly through the streets of Salem, and it was I who brought your father a pitch-pine knot, kindled at my own hearth, to set fire to an Indian village, in King Philip’s War†. This quotation explained to Young Goodman Brown that his family name is not as good as he thought it was. The quotation shows natural depravity in that it through explaining to Goodman Brown how his family name is already tarnished. Nathaniel Hawthorne believed strongly in the concept of natural depravity. He thought that every man was born with some evil in them. This is very well shown through the story, Young Goodman Brown....

Key problems at Edit 4U and recommendations Essays

Key problems at Edit 4U and recommendations Essays Key problems at Edit 4U and recommendations Essay Key problems at Edit 4U and recommendations Essay Drury ( 2008 ) has defined direction accounting as â€Å"†¦ the proviso of information to people within the administration to assist them do better determinations and better the efficiency and effectivity of bing operations.† Making the most effectual and efficient determinations is one of the most critical things to make because this leads to a successful growing and profitableness of the company. Assorted places like the Board of Directors make these important determinations every twenty-four hours in order to function the shareholders’ involvements and to do certain that the concern will go on to run in the hereafter. The determinations are made utilizing competent direction accomplishments, different managerial experiences and whether the direction chose to be a hazard taker or a hazard averse. Edit 4U ( E4U ) is a household owned concern who provides redaction and layout service for magazines. The concern was set up with the purpose to be profitable and to vie with other concerns in the same field whilst the economic system of Ireland is dining. As a get downing business- jobs and troubles could non be avoided which is the ground why this study has been commissioned. The study will supply information and concern advice to decide jobs that Mr. and Mrs. O’Sullivan is presently sing. The cardinal issues of the concern will be analysed and examined to be able to give the right solutions and recommendations to Mr. Sean O’Sullivan. Different direction accounting techniques would be endorsed in order to better the public presentation of the concern. KEY ISSUES The cardinal issues that have been found whilst the analyzing the concern is as follows: I.Costing Method Pricing occupations or merchandise costing is one of the cardinal issues that Sean and Mary are presently confronting. Sean does non cognize how to be a service per column occupation which has led to inaccurate fiscal statements and false figure of gross ( Banker A ; Hughes, 1994 ) . A direction accounting research by Brignall, et Al ( 1991 ) have mentioned that merchandise costing are used for ‘ stock list rating, merchandise pricing, mix determinations and for direction planning and control’ . It is indispensable that a concern cost their service right because it helps the direction make better determinations towards the profitableness of the concern. The cost-plus pricing could be an option that Edit 4U could utilize because this determines the merchandising monetary value and costs of the service they offer. This is calculated based on Sean’s chosen net income border for the company. Furthermore, Edit 4U could utilize a merchandise costing system which helps to be products/ services based on the demand for the occupation. Marginal costing, soaking up costing and activity based costing are some of the bing methods that Sean could utilize to accurately monetary value the column services that they offer to their clients. The Activity Based Costing ( Garg A ; Rafiq, 2002 ) method `†¦aid strategic determination devising, it act as a lens into the concern procedure leting resources to be expeditiously allocated and to enable cost decrease and in conclusion, it is an allotment mechanism that transfer pricing internal and external to the organisation’ . This indicates that the footing of allotment which a theoretical account is shown in Appendix 1should be considered to be implemented throughout the company because this will divide up the costs that are allocated consequently to its cost Centres. The method ensures that costs are being driven by the right cost Centres and they are exactly measured. Enforcing a direction accounting technique will ensue to a better service pricing based on the customization of each client ( Caplan, 2014 ) . However, in order to make these more information is needed from the concern. For illustration, Sean should account for all the relevant costs because this will back up him to take the most efficient determination with respects to the hereafter of the concern. Options should besides be considered because this will move as insurance in instance the first determination fails. In add-on, more information like how much work is allocated to a customized redaction service ; the type of merchandise mix that they are traveling to offer that could give high soaking up rate and how much is the demand for their service. These are some of information that would be required from Sean and Mary to to the full set a monetary value on services that they offer. Equally good as supplying extra information it is recommended that Sean and Mary use the client profit ableness analysis ( Epstein, 2000 ) which is shown in Appendix 2. II.Planning and Control The following cardinal issue to be raised is the deficiency of separation between the family and the business’ disbursals since Sean utilizations portion of their place as an office. The Activity Based Costing will assist Sean and Mary to allocate the cost more accurately with respects to the disbursals used in the concern. The deficiency of planning and control in the concern could take to hapless determinations being made, hapless hard currency flow, and they could be taking the business’ objectives to a incorrect way ( Lucey, 2009 ) . The Cost Volume Profit ( Drury, 2013 ) analysis â€Å"examines the relationship between alterations in activity and alterations in entire gross revenues gross, costs and net profit.† The analysis is a direction accounting technique that determines how many products/ services can a concern green goods in order to breakeven. This means that the analysis could let the direction to happen out how much services they can offer in order for the concern to gain net income. The analysis is besides used to pull the border of safety that will demo the scope of units before the concern will happen some loss. Using this sort of direction accounting technique could forestall Sean from doing the incorrect determination for the company. However, the analysis will non work if there is non adequate information available which makes it impossible for the concern to build the cost volume net income analysis right ( ACCA, 2014 ) . Some of the information that will be needed to bring forth the analysis is the expected gross revenues of the concern, the variable cost, the fixed costs and the part per unit of the merchandise. Therefore, it is recommended that the concern should go on on utilizing the accounting system that they already have because this will guarantee that the grosss and disbursals are accurately accounted for. Furthermore, this will do certain that the books remain balance and their VAT returns will be addressed right. III.Business Venture The last issue that will be analysed and discussed is the prospective concern venture that Sean will come in with Fergus. There are Numberss of concerns that would necessitate to be resolved in order to do the right determination for Edit 4U’s concern venture ( Datar, et al. , 2012 ) . The first concern is the loan that Fergus will borrow from Sean to pay for the printing and distribution costs. I would propose to Sean to make a full background and recognition cheque on Fergus before he agrees to make a concern venture with him. The ground for this is that Sean demands to do certain that Fergus is a believable individual and has a clean repute amongst Bankss and edifice societies. If Fergus has a bad repute as a man of affairs, so this could post great menaces and hazards to the concern venture and could stain Sean’s concern repute. However, if Sean wants to prosecute the concern venture so he would necessitate to come in into a contract with Fergus that contains all the conditions that Sean has with respects to any jobs in the hereafter sing Fergus’ credibleness. Sean will necessitate to retrieve that even though they have a contract, he could non alter the public’s sentiments towards him if there was a dirt about the concern venture. The 2nd concern would be the failure to budget the hard currency flows of the concern. Budgeting is a direction accounting technique which ensures that the hard currency out flow and inflow will be accounted ( Russell, et Al, 2001 ) C. Using this technique Sean and Fergus would be able to be after and do determinations about the hereafter of the concern and they can accurately cognize the costs and predicted grosss. If the concern does non utilize any accounting technique so it will be hard for the direction to find the public presentation of the concern and they will non be able to run into their aims. Last, Sean should be cognizant on how many yearss their creditors are giving them because if the company fails to pay these creditors in clip they will be given non to swear the company and discontinue making concern with Edit 4U. The worst instance scenario is the company traveling to travel on bankruptcy ( Agarwala A ; Taffler, 2008 ) . Using personal recognition cards and overdraft installation as a capital is non the most efficient manner to finance a concern because this could take to paying higher involvement rates that will incur each month. In order to avoid losing the creditor’s yearss a direction accounting technique called ‘accounting ratio’ should be practiced. Patton has mentioned on his Accounting reappraisal in 1982 that ratio analysis could be really utile in countries like ‘analysis of concern minutess in markets that may non be efficient ; contractual bounds based on accounting rations and public presentation anticipation and hazard rating in an efficient market’ . Some people might believe that accounting ratios are non utile but in fact these ratios could steer the direction of the company to whether the concern is executing good and it could besides uncover how many yearss their creditors would necessitate to be paid and when they are traveling to have hard currency influxs from their debitors. However, if more information like the fiscal studies is available, it is possible for the company to to the full analyze and see the public presentation of the company. The accounting ratio could assist the company pull off its hard currency flows efficaciously. Therefore, I would propose for Sean and Fergus to utilize the ratio analysis technique whether they go in front or non with the concern venture. CONCLUSIONS A ; RECOMMENDATIONS After analyzing and measuring the cardinal issues of Edit 4U, I conclude that Sean who started the concern along with his married woman Mary should utilize and implement a figure of direction accounting techniques in order for their concern to be enhanced, to turn and to place the costs expeditiously. As a direction adviser, I would urge for Mr. and Mrs. O’Sullivan to utilize the undermentioned: Activity Based Costing to be the service that Edit 4U offers and to apportion the costs efficaciously to each cost drivers. The Profitability Analysis should be used to calculate the profitableness of a undertaking and the concern. Cost Volume Profit ( CVP ) Analysis ( CSUS, 2014 ) should be used to be able to cognize when the units of end product and the sum of grosss breakeven. Budgeting and accounting ratios are used to analyze the concern venture between Fergus and Sean. These direction accounting techniques could give the two parties a better image of the public presentation of the concern. In add-on, these techniques could give them the most of import information needed to do determinations and send on their program. Therefore, after accounting the most of import key issues, it has been identified that more information is needed from Sean with respects to the past records and past public presentation of the company in order to utilize the direction accounting techniques and to acquire the most accurate consequences. The more accurate the consequences are from utilizing these techniques, the more accurate the determinations are made for the company.