Zynga’s Revenue Recognition Dilemma Free Essays

http://accrualperspective. wordpress. com/2012/10/10/zyngas-revenue-recognition-dilemma/ Zynga’s Revenue Recognition Dilemma Leave a reply Zynga’s Revenue Recognition Dilemma Zynga has been the focus of a highly disputed topic on bookings and revenues as of late. We will write a custom essay sample on Zynga’s Revenue Recognition Dilemma or any similar topic only for you Order Now Unfortunately for the online gaming company, many accountants and financial analysts are not in Zynga’s favor on the way that the company has been recognizing revenues. To put the company in perspective, there are 26 million digital farmers via the vastly rampant FarmVille application run by Zynga. In the popular game, Facebook users build farms to produce crops and create the kind of productivity that they desire. This creates the need for virtual, heavy equipment, such as tractors, seeders and harvesters, all which can be bought with FarmVille Currency. Zynga makes money by allowing users to hurry the process by converting real dollars from their credit cards into the virtual currency necessary to get the equipment they need to get the job done. Like FarmVille, Zynga has users across a variety of applications such as CityVille, Words with Friends, and Mafia Wars, all of which using the same models. This type of unique revenue however provokes a unique question; that is, how is Zynga supposed to report revenues from these products that they’ve offered? According to the company’s 10-k report, it’s policies on reporting states that: * â€Å"For the sale of consumable virtual goods, we recognize revenue as the goods are consumed† * â€Å"We recognize revenue from the sale of durable virtual goods ratably over the estimated average playing period of paying players for the applicable game, which represents our best estimate of the average life of our durable virtual goods† And perhaps the most important: â€Å"If we do not have the ability to differentiate revenue attributable to durable virtual goods from consumable virtual goods for a specific game, we recognize revenue from the sale of durable and consumable virtual goods for that game ratably over the estimated average period that paying players typically play our games† This type of fina ncial reporting is simply too confusing and leaves the door open for too much alteration within the reports. Also, this type of unpredictable reporting technique allows the company to skew bottom-line profits and maneuver their earnings to reflect an untrue valuation of the company’s worth. These types of manipulations are especially alarming to users of the financials who are looking to invest in a company that appears to be growing, when in reality it is altering production numbers with every consecutive quarter. In regards to the revenue recognition dispute, the way their accountants estimate average periods that paying players actually play the Zynga games must be validated. In a recent article by Bloomberg’s Cory Johnson, he notes that Zynga has made changes to these estimates five of the last six quarters. These changes made drastically effect the net profits that Zynga is reporting to the public. By taking the estimate and distorting it, they are able to report profits when indeed there are none. It is curious that the auditor assigned to Zynga, Ernst Young, has allowed this method of accounting to be implemented when clearly it is affecting the bottom line. It is also curious that EY is also the auditor for the Zynga’s distributor, Facebook whose Zynga profits have accounted for roughly 12% of its revenue. This â€Å"independence† (or lack there of) calls into question the true authenticity behind these reporting standards and what they mean to the accounting profession as well as financial statement users world-wide. At any rate, this is a topic that needs to be brought to light, discussed and ruled upon. Zynga cannot merely go on reporting as they wish to provoke the appearance of a success while the true profits and losses go unnoticed. http://blogs. smeal. psu. edu/grumpyoldaccountants/archives/746#more-746 http://articles. businessinsider. com/2011-10-12/research/30269486_1_zynga-virtual-goods-bookings http://www. forbes. com/sites/francinemckenna/2012/04/23/how-zynga-facebook-and-groupons-go-to-auditor-rewrites-accounting-rules/ How to cite Zynga’s Revenue Recognition Dilemma, Papers

Project Management Concepts Customer Relationship Management

Question: Describe about the Project Management Concepts for Customer Relationship Management. Answer: Introduction The report has been made for focusing on the topic of project management. The project management is important for focusing on the development of project plan and completing the project within provided time. The case study of a major theme park company has been selected for understanding the role of project management in a particular project and the components of project processing. The business parks situated in Australia is the centre of attraction for almost 150,000 families from both national and international sectors. According to Bradley (2016), the information system proposed should be with latest technological features and it should be integrated on a single platform. Hence it would be easily accessible from any place. The report would show profound and extensive methods for implementation of the project. The report would evaluate the strategies that can be used for making sure that the project is successfully implemented. Plan for the Project Implementation Comprehensive plans for pre-implementation and post-implementation The project management would deal with the process of making plans for pre-implementation and post-implementation of the information system required at the park company. It would require considering a complete life cycle of the project plan for information system implementation (Dozier, Grunig and Grunig 2013). The steps required for making the implementation plans are: Plan for Pre Implementation The pre implementation plan consists of steps like planning, analysis of requirements, system design, system development, and system implementation. Explanation of the steps is being done in the following paragraphs. Planning: The proper planning is very crucial for any project execution and completion. It is essential for determining the success or failure of the project (Hill 2013). The planning of the project could be done by the analysis of various facts and estimation of the benefits of the project plan for the customers. Analysis of Requirements: The requirements of the project planning consist of forming information analysis about the customers. It is important for analyzing the requirements prior to the implementation process (Turner 2016). The requirement analysis would help in understanding the requirements of the customers, organization and other stakeholders of the project and it is done before the project is implemented. System Design: The design of the system proposed for the park company would have to be sufficient for meeting all the requirements of the organization (Crawford 2014). The customers and other stakeholders have some requirements from the information system such as being able to provide the necessary information, ease of decision making, and efficiency. The design new information system must supplement and incorporate all these expectations of the organization (Alhawari et al. 2012). The design should compile with the feature of mobile application for the organization. System Development: The system development incorporates the development option for making any amendments in future when required (Morris 2013). It would also take in consideration for any necessary changes demanded by the client. Hence the system design must be made compatible for being update with the demands of the clients or customers. The system must provide the feature of using online booking options with the mobile application of the organization. System implementation: The system for the information processing must be used for enhancing the functionality and operations of the park company. According to Garton and McCulloch (2012), it would integrate the customer system on a single centralized platform for easing the flow of operations in the company and improving the business processes. Plan for Post Implementation The plan for post implementation consists of system design, system development and system implementation. Explanation of these steps is given in the following paragraph. System Design: The system design for the new information system of the customers would be helpful for fulfilling the requirements of the organization, customers and other stakeholders (Morris, Pinto and Jonas 2012). The design can be evaluated for checking the consistency and accuracy by using the functioning and testing of customer acceptance. System Development: The system developed for the park company would be able for providing the organization with ease of acquisitioning the further development and changes. The system developed can be used for executing the best possible solution for the development model. System Implementation: It is important for management of the customers of the park company and monitoring them on a daily basis (Lientz and Rea 2012). The implemented system would be helpful for consideration of security account for the privacy of the user system. Implementation plan The project made has helped in forming improved management system for the information system of the park company. The budget of the company has been estimated to be around $718,495.00. It would take almost 78 days for completion of the project. Variety of resources would be used for completion of the project within the allocated time and fixed budget. Activity of the project Name of the party (or commodities) involved Proposed Customer Management Information System Planning of the Project Manager of the Project and Accountant Schedule of the Project Project Manager and Project Co-ordinator Fixing the Budget of the Project Accountant of the Project, Computer Hardware and Software resources, Land, Furniture, and Infrastructure Gathering required resources for the Project Project Manager and the Software Developer of the information system Commencing the project Leader of the team and the Project Manager Development process of Digital conversion Software developer, Hardware Engineer and Design Developer of the project Software Correction Software tester, Software Developer and Network Engineer Development of the Mobile Application Software Developer and Hardware Engineer Modification of the App Software tester, Software Developer and Design Developer Closure of the Project Manager of the Project and Accountant Assumptions of the Plan The following assumptions were made for considering the new information management system of the park company: The computer software and hardware resources were bought before the implementation of the project along with the basic infrastructural things like furniture and land. The proposed information system for the customer and the mobile application would be developed internally with the company of major theme park. The internal staffs of the company would be responsible for designing and developing the information system and the mobile application. Fundamentals of the Plan The fundamentals of the plan implementation consist of various factors like stakeholders, budget estimation and allocation, and resources. These factors have been explained below: Project Stakeholders Name of the Stakeholders Company Board of Major Theme Park Sponsors of Major Theme Park Customers and Clients of Major Theme Park Intensity of the Impact Intense Intense Intense Degree of Influence High Medium High Formed Strategy for engagement of the stakeholder On a monthly basis for the board meetings Monthly growth report of the companys budget Analysis of the requirements before the initialization of the project Budget Estimation and Allocation for the project Name of the Financial Activity Expected Cost expense Proposed Customer Management Information System $718,495.00 Planning of the Project $697.00 Schedule of the Project $520.00 Fixing the Budget of the Project $690,617.00 Gathering required resources for the Project $395.00 Commencing the project $3,980.00 Development process of Digital conversion $16903.00 Software Correction $2,793.00 Development of the Mobile Application $1,397.00 Modification of the App $793.00 Closure of the Project $400.00 Project resources The resources of the project are being shown in the list below: Serial No. Resource 1 Team Leader 2 Project Manager 3 Accountant 4 Hardware engineer 5 Software developer 6 Network engineer 7 Tester 8 Designer Monitoring and Controlling Some strategies can be used for keeping an eye on the progress of the project and making sure it has not sidetracked from the main goal. They have been pointed out below: 1) Preparation of the review meeting at regular interval 2) Evaluating the expenses of the project with the estimated cost 3) Developing a practical tracking method for project progression and its costing factors 4) Summarization of the major events of the project with the estimated project sequence and its timeline Budget Plan for the Project The estimated sum of the project budget is $718,495.00 and the duration of the project is 78 days. The list is shown below: Name of the Financial Activity Duration of the activity Expected Cost expense Proposed Customer Management Information System 78 days $718,495.00 Planning of the Project 3 days $697.00 Schedule of the Project 1 day $520.00 Fixing the Budget of the Project 2 days $690,617.00 Gathering required resources for the Project 13 days $395.00 Commencing the project 1 day $3,980.00 Development process of Digital conversion 39 days $16903.00 Software Correction 7 days $2,793.00 Development of the Mobile Application 8 days $1,397.00 Modification of the App 3 days $793.00 Closure of the Project 1 day $400.00 Identification of risk factors The risk factors for the project of customer information system are : Unscheduled requirements in the project Unavailability of the staff Unattended work package updates Risk Management Planning Risk Identification Requirements update in the project Staff Unavailability during the execution of the project Work package updates in the project Degree of Impact High High Medium Strategy for Mitigation Requirement analysis should be executed prior to the project in accordance with the respective stakeholders Allocation of the additional resources for completion of the project within allocated time and stipulated budget Analysis of the work packages regularly or at regular interval for ensuring the assurance of the successful completion Project Schedule Recommendations for the information system Management Improvement: According to Heagney (2012), the management improvement comprises of methodology or procedures that are planned for figuring the change in the improvement of the framework. The proposed framework would be secondary to the Customer relationship administration framework and it would help in dealing with the clients' connection with the Theme Park. The administration is the examination of the degree, usefulness, and deliverable of the Customer connection administration. The proposed framework would be very successful and the administration of the framework would be facilitated (Mir and Pinnington 2014). The extent of the framework like administration of the CRM information and practical operations of the Theme Park would be exceedingly expanded and it would help in conveying the required yield from the framework proposed. Quality Assurance: The quality management plays a significant role in project management of the Theme Park. It consists of various ways or processes such as proficiency testing, rechecking or retesting, and on site evaluation (Kerzner 2013). The proficiency testing requires external provider for sending the testing of the system being made for Theme Park. It would help in analyzing and comparing reports for the system proposed. Rechecking is the process of analyzing the proposed system again for errors or bugs. The system proposed for the Theme Park would have to be made consistent and error free. On site evaluation, refers to the process of monitoring the system while deployed in the Theme Park. According to Burke (2013), the processes or activities of the system would that is to be implemented in the Theme Park must be constantly monitored. The use of External Quality Assessment would help in comparing the performance and outcomes of the system that would be implied in the Theme Pa rk. Communication Management: It is the orderly administration of the communication procedure inside an association. The procedure of correspondence administration incorporates the arranging, checking, executing, and updating the techniques or procedures of correspondence (Bloch, Blumberg and Laartz 2012). The correspondence is a two way handle and the channel must be commotion (unsettling influence) free with a specific end goal to pass on one's message plainly to the others. The correspondence administration would help in ensuring that the imparted message has been gotten instantly and without being altered by any outer media. According to Goetsch and Davis (2014), the correspondence administration would help in ensuring that the stream of the data in the Customer Relation framework would be viable and consistent. Conclusion It can be concluded from the report that the project for advancement and usage of new client management system will be effectively accomplished by implying the recommended techniques. The accomplishment of the project is conditioned by different components. Subsequently, the key administration techniques are fundamental for satisfaction of the client prerequisites and also business targets of the association. However, it can be reasoned that the process of planning of any project is a key component for guaranteeing accomplishment of the project. The planning of a project should be possibly improved by plotting a Gantt graph with the assistance of Microsoft Project application. References Alhawari, S., Karadsheh, L., Talet, A.N. and Mansour, E., 2012. Knowledge-based risk management framework for information technology project. International Journal of Information Management, 32(1), pp.50-65. Bloch, M., Blumberg, S. and Laartz, J., 2012. Delivering large-scale IT projects on time, on budget, and on value. Harvard Business Review. Bradley, G., 2016. Benefit Realisation Management: A practical guide to achieving benefits through change. CRC Press. Burke, R., 2013. Project management: planning and control techniques. New Jersey, USA. Crawford, J.K., 2014. Project management maturity model. CRC Press. Dozier, D.M., Grunig, L.A. and Grunig, J.E., 2013. Manager's guide to excellence in public relations and communication management. Routledge. Garton, C. and McCulloch, E., 2012. Fundamentals of Technology Project Management. MC Press, LLC. Goetsch, D.L. and Davis, S.B., 2014. Quality management for organizational excellence. pearson. Heagney, J., 2012. Fundamentals of project management. AMACOM Div American Mgmt Assn. Hill, G.M., 2013. The complete project management office handbook. CRC Press. Kerzner, H.R., 2013. Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Lientz, B. and Rea, K., 2012. International project management. Routledge. Mir, F.A. and Pinnington, A.H., 2014. Exploring the value of project management: linking project management performance and project success. International Journal of Project Management, 32(2), pp.202-217. Morris, P.W., 2013. Reconstructing project management. John Wiley Sons. Morris, P.W., Pinto, J.K. and Jonas, S. eds., 2012. The Oxford handbook of project management. OUP Oxford. Turner, R., 2016. Gower handbook of project management. Routledge.

Case Study Grunfolds World of WaterPumps

Question: Grunfolds World of WaterPumps is a manufacturer of water pumps, which are sold to plumbers and retail outlets. The home office is in Melbourne, which is also the headquarters for the main sales office. A sales office is also located in Albury. The company has two manufacturing plants in Australia: one in Melbourne, and another one in Albury, NSW. Distribution centres are also located at each of the current manufacturing plants. The company has recently added a China sales force in Beijing, on January 6, 2011. This also includes a manufacturing facility. The facility includes a distribution centre. The company is keen to expand into India a niche market in which to sell a variety of green waterpumps. In the past, each of the manufacturing plants has acted as an independent company maintaining separate sets of books and operating more or less autonomously. The company thinks an ERP system will allow for process standardisation and to enable centralized procurement and sales functions. They also want to be able to consolidate financial statements as well as look at sales by product. Selling of the products is done with a sales force that calls on plumbers, Bunnings, Home Hardware stores and other home hardware retail outlets. They also handle replacement parts, and have been looking into starting a home shopping cart web site where they could sell parts directly to farmers, plumbers and plumbing outlet stores. Current Situation: Grunfolds is a company that requires a progressive enterprise system that will enable it to support its growth over the next decade while improving their decision-making capabilities. Grunfolds World of WaterPumps is yet to develop a green water system that will help them meet their growth objectives and which can be used in third world countries. The key strategy for Grunfolds is its commitment to customer satisfaction by delivering the product(s) at the right time, right place, and at the right price. Grunfolds is organized around processes that are focused on the value added to customers. Some additional high-level facts about Grunfolds are as follows: Produce standardized components for waterpumps to stock. Products are customized for VARs (value added resellers) by application of the companys logo at assembly. Individual customers do not have direct influence over the product or its function, shape, and size; however this is something that the Board of Directors is considering changing in the future to allow individual customers the opportunity to create specialised pumps. CEO and Board of Directors want to increase productivity and have access to new technology Sales planning and product design are determined by management in cooperation with other staff members. Grunfolds currently sells in Australian/US currency only, even though they do business with companies globally. Grunfolds operates under one common set of general ledger accounts. Costs are allocated among departments and are managed centrally at Grunfolds headquarters. Management will use this information to collect and analyze costs/departmental performance and marke ting requirements. Grunfolds wants to track profitability and manufacturing costs of each of its products. At the main headquarters the board of directors of this public corporation likes to review one consolidated financial statement. In addition, management wants to know which of their products were profitable in the market. The marketing department needs sales reports for each region, product, and distribution method. Grunfolds currently produces two components internally and procures one product through a contract manufacturer. The products are sold directly on a contract basis. The products and parts information are as follows: Solar thermal water pump comes in two output sizes 50 litres and 100 litres per hour and can be powered by electricity or diesel; a standard water pump comes in three capacities: capacity 1 is capable of producing up to 1,000 litres of water per hour at 12rpm from a depth of 20 meters, it is effective up to a depth of 60 meters and can be used for farm u se; capacity 2 is capable of producing up to 1,200 litres of water per hour at 14 rpm from a depth of 30 meters, it is effective up to a depth of 80 meters or capacity 3 which is capable of producing up to 1,400 litres of water per hour at 16 rpm from a depth of 40 meters, it is effective up to a depth of 100 meters. Parts and sub assemblies for the waterpumps are onsold to contracted retailers. Some of the raw materials and subassemblies are purchased from China, Korea and Vietnam; this has helped to reduce the cost of the waterpumps. Additional business drivers behind the implementation: Be competitive with their nearest company rival who has just implemented SAP Enable online customer orders and customer order transparency Enable on line vendor managed inventory stocks and communicate effectively with their overseas vendors Build and supply products in China Be able to perform current data analytics for marketing and decision making purposes Be able to interact with business partners using up to date software technologies Integrate 15 legacy systems with the new system The company has approx 10000 staff worldwide; this includes 20 top level managers, 35 middle managers and 25 operational managers and a large variety of contractors. As well as 8,250 users of the system from a variety of departments; such as, warehouse, production and manufacturing, research and development, call centre personnel, sales and distribution and HR staff to name a few. These end users can be broken down into four main groups with vari ous levels of computer literacy: experienced ERP system users, inexperienced core users, inexperienced casual users, and users requiring simple system awareness. These end users will be impacted by the implementation in various ways. RequirementsYou are employed as a Business Systems Requirements Analyst on a contractual basis. You have had some experience with SAP implementations in manufacturing organisations, you are a certified SAP TERP10 consultant and an expert in manufacturing business processes. Your knowledge in this area includes: Materials management software Inventory and warehouse management software o Procurement Sales and Distribution Answer: Schedule Work Breakdown Structure WBS Task Name 1 SAP Implementation 1.1 Necessities, Strategy Development 1.1.1 Requirement Gathering 1.1.1.1 Questionnaire prepared for the gathering of resources 1.1.1.2 Interviews conducted with major business owners 1.1.1.3 Focus group interviews with major business owners 1.1.1.4 Availability of resources understood with brainstorming sessions 1.1.1.5 Extent of employment frozen 1.1.2 Strategize 1.1.2.1 Identification of major success factors 1.1.2.2 Identification of important indicators of performance 1.1.2.3 Acceptance of all strategies and CSF/KPI documents 1.1.3 Hardware Sizing 1.1.3.1 Present hardware configuration identified 1.1.3.2 Hardware redundancies identified 1.1.3.3 Estimation of upgrade of hardware configuration 1.1.3.4 Fit-gap analysis of hardware configuration to be done 1.1.3.5 Suggestion for required upgrade given 1.1.3.6 Preparation of budget for upgrade 1.1.3.7 Selection and identification of vendor required for upgrade 1.2 Analysis Design 1.2.1 Analysis 1.2.1.1 Present environment study 1.2.1.2 Business workings study 1.2.1.3 All accounting processes and structures study 1.2.1.4 Required customization study 1.2.1.5 Present 3rd Party Applications study 1.2.1.6 Readiness for change study 1.2.1.7 Fit-gap analysis done 1.2.1.8 Impact analysis done 1.2.2 Business Blueprinting 1.2.2.1 Future system landscape preparation 1.2.2.2 Workings of various processes preparation 1.2.2.3 Blueprinting workshops 1.2.2.4 DoD RICE Concept of Operations confirmation 1.2.2.5 SAP Bolt-On Evaluation completion 1.2.2.6 Specifications development 1.2.2.7 Custom specifications development 1.2.2.8 Specifications acceptance 1.3 Implementation 1.3.1 Finance 1.3.1.1 Basic planning 1.3.1.1.1 Unique company code defined 1.3.1.1.2 Fiscal year variant to company code assignment 1.3.1.1.3 Posting period variant 1.3.1.1.4 Period variant to company code assignments 1.3.1.1.5 Sample Document and postings creation 1.3.1.1.6 Recurring entry document and postings defined 1.3.1.1.7 Account assignment model and posting creation 1.3.1.1.8 Line layouts for display of General Ledger line items configuration 1.3.1.1.9 Individual documents and accrual and deferral documents reversal 1.3.1.1.10 Transactions in foreign currency posting 1.3.1.1.11 Interest on short-term and long-term term loans calculation 1.3.1.1.12 Accrual/Deferral documents 1.3.1.2 Accounts Payable 1.3.1.2.1 Vendor account groups 1.3.1.2.2 Number ranges to vendor account groups assignment 1.3.1.2.3 Void reasons creation 1.3.1.2.4 Issued checks cancellation 1.3.1.2.5 Purchase returns 1.3.1.2.6 Automatic payment program configuration 1.3.1.2.7 Vendors paid by Automatic Payment Program 1.3.1.2.8 Correspondence account statements created 1.3.1.3 Accounts receivable (AR) 1.3.1.3.1 Customer account groups+B111 1.3.1.3.2 Customers tolerance 1.3.1.3.3 Customer master creation by blocking unblocking of vendor master 1.3.1.3.4 Customer transactions posting 1.3.1.3.5 Advance payments set 1.3.1.3.6 Statement of accounts defined 1.3.1.3.7 Bills of exchange 1.3.1.3.8 Sales returns posted 1.3.1.4 Asset Accounting (AA) 1.3.1.4.1 Depreciation chart 1.3.1.4.2 % tax codes creation 1.3.1.4.3 Multi-level methods created 1.3.1.4.4 Period control methods defined 1.3.1.4.5 Main asset records created 1.3.1.4.6 Sub-asset records creation 1.3.1.4.7 Acquired fixed assets accounting 1.3.1.4.8 Sale of fixed assets accounting 1.3.1.4.9 Transfer of assets accounting 1.3.1.4.10 Assets scraping accounting 1.3.1.4.11 Depreciation process 1.3.1.5 ew General ledger Accounting 1.3.1.5.1 Parallel ledger 1.3.1.5.2 Document Splitting 1.3.1.5.3 Segmentation 1.3.1.6 ports 1.3.1.6.1 Financial Statement reporting 1.3.1.6.2 General Ledger reporting 1.3.1.6.3 Accounts Payable reporting 1.3.1.6.4 Accounts Receivable reporting 1.3.1.6.5 Assets status Report 1.3.2 Human Resources 1.3.2.1 Organizational Management 1.3.2.1.1 Organizational Management Introduction 1.3.2.1.2 SAP HCM structure defined 1.3.2.1.3 Define Objects 1.3.2.1.4 Define Relationships 1.3.2.1.5 Menu, Open and Action guided methods defined 1.3.2.1.6 Objects and Relationships edit 1.3.2.1.7 Validity Period defined 1.3.2.1.8 OM Info type defined 1.3.2.1.9 Define Objects Number Ranges 1.3.2.1.10 Define Evaluation Path 1.3.2.2 Personnel Administration 1.3.2.2.1 OM and PA integration 1.3.2.2.2 Development of enterprise structure 1.3.2.2.3 Define Company Code 1.3.2.2.4 Define Personnel Area 1.3.2.2.5 Define Personnel Sub Area 1.3.2.2.6 Define Personnel structure Definition and Assignment 1.3.2.2.7 Define Employee Group 1.3.2.2.8 Define Employee Subgroup 1.3.2.3 Payroll Area and Control Record 1.3.2.3.1 Define Financial Accounting Global settings 1.3.2.3.2 Define Global Parameters 1.3.2.3.3 Define Fiscal Year Variants 1.3.2.3.4 Define Info type Menus 1.3.2.3.5 Activations and use of additional action 1.3.2.3.6 Define Customizing User Interfaces: 1.3.2.3.7 Modification of Info type screen 1.3.2.3.8 Modification of Type Header 1.3.2.3.9 Administrator group 1.3.2.3.10 OM and PA mapping 1.3.2.4 Time Management 1.3.2.4.1 Applicability with Enterprise Structure of holiday calendar of business 1.3.2.4.2 Define Factory Calendar in HR Perspective 1.3.2.4.3 Work schedules 1.3.2.4.4 Define Counting Rules for attendance 1.3.2.4.5 Define deduction Rules 1.3.2.4.6 Define Time Management Info types 1.3.2.4.7 Payroll 1.3.2.5 Payroll periods generation 1.3.2.5.1 Payroll processing 1.3.2.5.2 Relevant data maintained for payroll process review 1.3.2.5.3 Wage type model defined 1.3.2.5.4 Basic pay info type configuration 1.3.2.5.5 Annual salary defined 1.3.2.5.6 Other configuration payroll info 1.3.2.5.7 Multi Country payroll defined 1.3.2.5.8 Benefits 1.3.2.5.9 Benefits Area defined 1.3.2.6 Benefits provider defined 1.3.2.6.1 Plan categories 1.3.2.6.2 Define Pre- Requisite and co- requisite plans 1.3.2.6.3 Define Benefits Adjustment 1.3.2.6.4 Define Employee eligibility 1.3.2.6.5 Define Benefits info types 1.3.2.6.6 Benefits of payroll defined 1.3.2.6.7 Results in Payroll checking 1.3.2.6.8 Training Event Management 1.3.2.6.9 Training requirement 1.3.2.7 Defining training cost 1.3.2.7.1 Set up of business events 1.3.2.7.2 Business Event Group and type 1.3.2.7.3 Maintaining the employee data w.r.t. event type 1.3.2.7.4 Manufacturing 1.3.2.7.5 Material Planning 1.3.2.7.6 Safety time range of coverage and period profile 1.3.3 Master Resource Planning defined 1.3.3.1 Material bills 1.3.3.1.1 Material master processing 1.3.3.1.2 Bills of Material processing 1.3.3.1.3 Work center and routing display 1.3.3.1.4 Production Planning 1.3.3.1.5 Production material scheduling 1.3.3.1.6 Material master processing 1.3.3.2 Material BOM processing 1.3.3.2.1 Material requirement planning 1.3.3.2.2 Work center and routing display 1.3.3.2.3 Planning calendar maintenance 1.3.3.2.4 Production lot maintenance 1.3.3.2.5 Quota file maintenance 1.3.3.2.6 Demand management 1.3.3.2.7 Cost Accounting 1.3.3.2.8 Cost elements defined 1.3.3.2.9 Standard, Simulated and budgeted cost calculation 1.3.3.3 Actual production costs calculation 1.3.3.3.1 Variance analysis 1.3.3.3.2 Repetitive Manufacturing 1.3.3.3.3 Repetitive manufacturing master data display 1.3.3.3.4 Repetitive production plan, sequence and schedule change 1.3.3.4 Production line work process recording 1.3.3.4.1 Logistics and production cost analysis 1.3.3.4.2 Build Install 1.3.3.4.3 Setup development instances 1.3.3.4.4 Conversions, Reports, Interfaces and Enhancements coding 1.4 Initial run conduct 1.4.1 Create Security Authorizations 1.4.2 Test scripts and code preparation 1.4.3 Conduct unit testing 1.4.4 Design Instructor Training Material 1.4.5 Training Programs for the end users 1.4.6 Review and feedback 1.4.7 Training content Acceptance 1.4.8 Data Migration, Testing Training 1.4.9 Data Migration 1.4.10 Historical data migration 1.5 Data Archiving Planning 1.5.1 Testing 1.5.1.1 Testing instance setup 1.5.1.2 System and integration test cases and scripts creation 1.5.2 Conduct integration testing 1.5.2.1 Conduct regression testing 1.5.2.2 Conduct User Acceptance Testing 1.5.2.3 Acceptance of test scripts and SIT/UAT 1.5.2.4 Training 1.5.2.5 Setup training instance 1.5.2.6 Train power users 1.5.3 Train end users 1.5.3.1 Training and training content review 1.5.3.2 Acceptance of training and training content 1.5.3.3 Go-Live Support 1.5.3.4 Pre-Go-Live Activities 1.5.3.5 Conversion Planning Preparation 1.6 Recommendations Assessment 1.6.1 Go-Live Quality Assurance / Check planning 1.6.1.1 Final Preparation Acceptance 1.6.1.2 Go-Live 1.6.1.3 Configuration Production Environment(s) 1.6.1.4 Install Quality Assurance (QA) Environment 1.6.1.5 Support 1.6.1.6 stablish Service Level Agreements 1.6.1.7 Help Desk 1.6.2 Continuous Improvement Plan 1.6.2.1 Post Implementation Review 1.6.2.2 Provide Production Support (Help Desk) 1.6.2.3 Develop Continuous Improvement Plan 1.6.2.4 Produce and Deliver Program Management Status Reports 1.6.2.5 Post Implementation Review Gantt chart Staff management Cost estimation Labor costs Resource Name Type Material Label Initials Group Max. Units Std. Rate Ovt. Rate Cost/Use Business Analyst Work B 100% $80.00/hr $50.00/hr $0.00 Project Manager Work P 100% $90.00/hr $78.00/hr $0.00 Technical consultant Work T 100% $75.00/hr $60.00/hr $0.00 Functional consultant Work F 100% $70.00/hr $55.00/hr $0.00 Finance Consultant Work F 100% $90.00/hr $65.00/hr $0.00 HRM consultant Work H 100% $75.00/hr $60.00/hr $0.00 Service Expert Work S 100% $55.00/hr $45.00/hr $0.00 Developer Work D 100% $70.00/hr $60.00/hr $0.00 Senior Tester Work S 100% $55.00/hr $50.00/hr $0.00 Tester Work T 100% $45.00/hr $40.00/hr $0.00 System Analyst Work S 100% $80.00/hr $55.00/hr $0.00 Element Cost Labor cost $679,840 Project Management cost $1,200 ERP software $300 Forms and report modification $500 Estimated trips $1,500 Operational costs $3,500 1. Project manager First of all the responsibility of a project manager is that ofauthorizing as well as approving all the expenditures relevant to the current project. Thenext important responsibility is to make sure that every work related activity fall not only under the acceptability criteria but also under the acceptable variance range. The manager is again responsible for reporting timely about the status ofthe project, which ought to according to thedesigned communication plan. Lastly, evaluating and monitoring the performance of the team members in his team and informing this torespective functional managers is the ultimate duty of a project manager. 2. Technical consultant an Implementation engineer is responsible for implementing, distributing and monitoring the total network related up gradations. An implementation engineer shall be working with a network engineer for ensuring the coding of any required software goes according to the plan andsecurity regulations. 3. Functional Consultant Functional consultants aren't members of the company's functional team, yet they keep providing resources for carrying out the staffing plan of a particular project. Functional managers ought to work alongside the project manager to determine the skill sets required for resource assignments. 4. System/Network analyst System/Network analystsanalyze the system configuration and alsodevelop animplementation plan for upgrading the plan. Theirwork is to develop an accessibility criterion for the much needed network planning. 5. Tester Network- the engineers are to test out the network plan that has been drafted by a network analyst and have to be implemented by an implementation engineer. 6. HRM consultant - A HRM consultant generally acts as a medium of interaction between the new applicants and a company. Since they are aware of the internal working as well as the information of a company, they also specialize in giving out information about the organization, the personnel administration, and the payroll generation, management of the timesheet, training and also event management. 7. Service Expert- A service expert's main duty is to ensure the outcome of flawless service, which includes figuring out the demands of users and if the demands are met. 8. Business Analyst - The Business Analystengages in solving the crucial issues of any information problem related to an organization, the design computer programs, and suggests protocols along with system controls. Furthermore, he determines the objectives of an organization on analyzing its business functions and gathering sufficient information. An analyst will simultaneously be responsible for evaluating his/her output requirements. Designs a brand new computer program on just studying and observing the requirements and then by creating appropriate workflow diagrams and charts. Business Analyst strives to improve the already existing practices of the systems and the design modifications. Also, recommends appropriate controls on analyzing the critical problems and points out the exact needs of any particular project on identifying the milestones, the phases and the form project team.

The Deerslayer Essays - The Deerslayer, Cinema Of The United States

The Deerslayer Judith vs. Hetty Sisters throughout history have been to eachother: friends, playmates, adversaries, confidantes, soul mates and ?significant others?, but the most important bond they share is their sisterly love. This bond stands out and sets it apart from all others. The sisterly love that Judith and Hetty Hutter possessed never seemed to reach its full potential. This may be due to the fact that they were sisters who were different in every way possible. This sisterly conflict creates great diversity and themes for the book ?The DeerSlayer? by James Fenimore Cooper. Due to the fact that their mother died when they were young, Judith being the older one, naturally took the leadership and mothering responsibilities over the two. They had been raised by their father Tom Hetter on Lake Glimmerglass, New York. Each sister, in her own aspect was a leader and a follower. Though Hetty in her own aspect took on the missionary duties of converting the Mingos. Physically and personality wise the two were as opposite as north and south. Judith was tall, dark, and beautiful, always attracting the military men nearby. Hetty on the contrary was short, pale, and rather plain looking. Despite the judgements on their appearances, their personalities proved to be very contrasting and conflicting. Preferences of lifestyle created much conflict and unspoken bitterness between the two girls. Hetty preferred to life a simple and moral life, while sharing her Christian faith with the Mingos, in hopes to convert them. Judith on the other hand wanted to go to bigger and better places, to new settlements being formed, vying away from simpleness and heading into booming towns. She wanted to leave the simple life and good morality that she had been raised on. Judith had a lust for life while Hetty humbly took it step by step. Personality and character-wise Hetty and Judith were exact opposites. Judith bore not only good looks but also intelligence to compliment her physical beauty. Hetty was once described as having ?less intellect than ordinary falls to the share of human beings.? It was known amongst the lake that Hetty infact was slow and retarded, with a simple yet humble mind. Judith did recognize this weakness and took advantage of it. She had grown up thinking herself not as an equal to Hetty, but as a better person. This is evident through out the story. At one point Judith and the Deerslayer are searching for the wealth hidden in the treasure chest. They search high and low throughout the barge, including through Judith's luxurious possessions when the happen upon Hetty's simple ones. Judith states in a tone of betterment, ?'These are only the clothes of poor Hetty, dear simple girl!' she said; ?nothing we seek would be likely to be there.'? Judith has become a self-seeking, self-righteous woman, only seeking out things in life that benefited her. The favoritism of Judith over Hetty by their father is constantly seen in the story. Hetty had belongings said to be ?plain and simple, and of not much value,? while Judith possessed ?items of great worth and pride, belonging only to a woman of such exquisite beauty.? Ironically it was Hetty who adored and loved the father who favored her sister over her. At Tom's death, he confessed that he was not their real father. With this news Hetty responded with much grief, for she loved this man who had so lovingly protected them and raised them all these years. Judith responded to the news with a pleasing attitude, for her and Tom never shared the love that him and Hetty did, in fact ?there had never been sufficient intimacy between Tom and his daughter (Judith),? which possibly gave her a reason and a defense for her emotions. Hetty did not contain her own identity apart from her sister. Constantly Hetty was masked in the shadows of her older and more beautiful counterpart. One may think that Hetty subliminally recognized her status, and instead of fighting it, she just dealt with it. Hetty once described herself to others as ?Judith Hutter's sister, and Thomas Hutter's younger daughter.? Instead of relating herself to her father, the name bearer, protector and honor of the family, she related herself to

Aphasia; an impairment of language function Essay Example

Aphasia; an impairment of language function Essay Example Aphasia; an impairment of language function Essay Aphasia; an impairment of language function Essay The ability to comprehend words processed non-auditory, suggests that the entrap semantic representation of words is intact, but the auditory lexicon input is detached from previous semantic knowledge. This results in a patients ability to process speech sounds, and reproduce them both orally and to dictation but have no comprehension of the words meaning. Laptop and Funnel (1981 ) argued this selective impairment to be of great theoretical significance because it indicates that there must be separate processes for written language and phonological encoding, otherwise written comprehension would be just as impaired as auditory comprehension, in all asses of aphasia. This essay will explore a case study of abstract word meaning deafness, firstly by describing how the case study was conducted and what pattern of results was found. The text will then evaluate whether the findings reliably imply a separate proves for phonological input and written abstract word processing through orthographic analysis, therefore providing evidence for Patterson Shells (1987) argument for auditory and visual processes in their lexical processing model. Finally this discussion will weigh the strength of the experiments findings and claimed implications, against issues of method, alternative implications and additional research to form a developed conclusion on how far abstract word meaning deafness can reliably illuminate functions of healthy language. Franklin S, Howard D, Patterson K (1994) ran extensive tests over a two year period on a patient that exhibited damaged auditory comprehension of abstract but not concrete words to test how the patients performance could reflect Patterson Shells 1987 processing model of lexical organization, by identifying a specific phonological semantic processing fault. The patient (DRY) suffered a stroke aged 54 causing a left middle coverall infract, Drys hearing and IQ was undamaged and was found to be normal. The patient underwent TV0 years speech therapy three times a week before the experimenters began a through 2 yearlong examination of Drys impairment. Franklin et el ran multiple tests aiming to establish the patients impairment at an auditory- semantic level. Key experiments tested auditory lexical decisions by getting ORB to match words with pictures. Analysis Of ORBs errors indicated whether e was making phonological errors (such as selecting a picture of an iron for the word lion,) or semantic errors (such as selecting a picture of a cat for the word lion. Further tests were conducted to test auditory, written, and speed( sound interpretation abilities of semantic proves through word repetition AR written dictation. The experimenters established DRY had an impaired auditory understanding of abstract words (such as love) but not concrete words, (e. G. Chair) with a full comprehension of all types of written words. The as shown in Drys ability to match abstract words with pictures, suggesting access to semantic lexical information was intact through the visual proves. However DRY made semantic errors when the same words were presented through auditory information. The lower the instability and more abstractness of the word resulted in more semantic errors. Furthermore the lack of phonological errors in correct auditory lexical decisions implies the impairment of comprehension is semantic rather that phonological. Word frequency and familiarity had no significant effect on correct phonological 01 mantic decisions. This pattern of impairment of auditory semantic comprehension and preserved phonological abilitys and written word comprehension matches the symptoms of pure word meaning deafness specified in the introduction. However the patient Was unable to write or repeat non-words indicating an impairment of the process of speech sound! Which would not be expected in a perfect case of abstract word meaning deafness as full phonological encoding should be completely intact with only) semantic comprehension impaired. That said the majority of these findings purport an abstract word meaning deafness diagnosis providing evidence FCC a word meaning deficit. This condition establishes an argument for separate; auditory and written systems within models of language, thus supporting Patterson Shells 1987 processing model of lexical information. This model defines the process of auditory comprehension of words in a three part system. There is an initial auditory analysis of speech sounds, which the provides access to correct word forms in auditory input, allowing aces to word meaning within the cognitive system. The model identifies an process for written word comprehension begging in orthographic rather that auditory analysis. Franklin et al argues Drys pattern of impairment could BC explained in terms of damage to the second stage of auditory input, consequently denying access to word meaning through the auditory process ± but allowing access to the same words meaning through the preserved written word process. Conversely Drabs inability to reproduce non words could indicate an issue with the early phonological encoding that the experiments tests were too insensitive to find. This would suggest a potential overlap between phonological and semantic encoding, disproving Patterson et alls model. The experimenters counterbalance this argument bi suggesting that this impairment is a separate deficit resulting from the stroke which could be reasonably expected as stoke induced aphasia patients often suffer multiple language deficits. Caber, Tare A. -Z. K. Parsons, Fay Augusta Vides 2011) However although this suggestion could be consider viable HTH F-rankling et al accepts no empirical evidence can be offered to prove the explanation of the patients inability to process speech sound within the context of Patterson model, and consequently the theory requires further case studies of word meaning deafness to provide a reasonable argument fool word meaning deafness. Supporting evidence can be found in Hall and Riddances (1997) case study of an aphasia patient (K) with impaired auditor) comprehension with intact written comprehension mimics Drys pattern of symptoms and supports Franklins findings. Unlike DRY the patient was able to repeat and correctly write both real and non-words regardless of impression, demonstrating an isolated impairment of auditory semantic aces. These findings strengthen Freidmans argument for DRY having a separate language deficit which would account for his inability to reproduce non words. However due to the rare nature of word deafness research into this field is not large enough to be conclusive as external variables could be skewing the results. One potential issue in methodology is the assumption 0 full patient motivation when recording the results. DRY underwent extensive amounts Of language tests which would be hugely demanding on a covering aphasia patient. Most of the failed comprehension tests were responded to by dont know, stating he cant hear the word. But the experimenter acknowledges it is unlikely his comprehension is all or nothing. This contradiction between the experimenters expectation and the patients direct reports indicate that DRY s results may not completely reflect his abilitys as he could have lacked the motivation to try and access more difficult processing information. Nevertheless the study was incredibly thorough, a very detailed analysis of Drabs abilitys in over fifteen different sets in over two years is likely to accommodate for most i ssues of low motivation, as the pattern of abilitys was established across a great wealth ii texts. Furthermore this experiment was one of the first language studies not to only focus on the correct or incorrect answer but test how difficult DRY found responding by tests of word fluency in comparison with a healthy control group, thus proving a far more accurate representation of the patients impairment than previous research. As the study was began two years after the stroke occurred it would have been of interest to complete a allow up study 5-10 years later to review what impairments have been recovered.

Critical Appraisal of Contemporary Issue Essay Example | Topics and Well Written Essays - 2500 words

Critical Appraisal of Contemporary Issue - Essay Example lst public understanding on health issues cannot solely be attributed to media reporting, it is widely recognized that media has a high impact on people’s beliefs on health related behaviors. Therefore, timely and accurate translation of scientific information is important to avoid publishing information that will to some extent be misleading compared to actual findings of the research study (Kovacs 2011, 34). It is media’s responsibility to observe ethics and professional behavior in analyzing contemporary issues on health. Mass media is an integration of different mass communication channels that will transmit information both electronically and mechanically to the intended user. It will play a central role in linking health workers to the members of public both locally and internationally. Health authorities will educate and entrust the media with essential information that is transformed into readily accessible formats and transferred through a variety of media channels. Mass media is important because it is effective in widening the audience that will be communicated with recent health information (King and Watson 2005, 25). Likewise, communication of scientific information through media will be in simple formats thus easily interpreted. It will seem less official or dictatorial and chances of getting positive feedback from the society are much higher compared to other methods. Media will also be important in relaying preventive measures of a health issue that has or is about to affect the people t hereby cutting the costs of reactive measures (Guthrie J 2003, 50). An example is when health authorities communicate through media the importance of vaccination or warn the public of a looming epidemic disease. However, despite continuous participation of health authorities in mass media reporting, information may not be authentic from every angle if it is intended to influence the mind set of people on a particular phenomenon (Howit 1982, 56). This conflict of

History of the Israel-Palestinian conflict Essay

History of the Israel-Palestinian conflict - Essay Example The conflict stems from a competition of land in Palestine. The beginning of the WWI in 1914 brought about the Ottoman Empire entering either side of the conflicting central powers. Therefore, both the Zionists and Jewish Nationals were encouraged to purchase land in the region. The conflict made the two countries more suspicious of each other since the British wanted to control the region under disagreement. The Arabs in 1915 vow to support British in the War after letters were exchanged between Sharif of Mecca and Medina with the British administration. This fueled the tension between Israel and Palestine. However, the Sykes_picot Agreement in 1916 further enhances the feud when three states agree to share the piece of land in question among themselves. Additionally, Sharif Husein self proclaims himself as the King of the Arab countries and the British recognises him as so. This affected Israel in a huge manner because they d not have a leader.1917 was a major twist in the conflict . This is because the British wanted to have the U.S. as their allies. This made them rally behind the American Jews which was a major blow to their relationship with the Palestinians. This was not only confusing to both sides, but also further fueled the conflict. Conflicting promises were made to the two populations. The Balfour Declaraion, as well as, Hussein-McMahon Correspondence was made. This affects the stand of the two countries because each believes to have been promised different aspects of their existence.