Boena Nmcov Babika Essays - Free Essays, Term Papers

Boena Nmcov Babika Essays - Free Essays, Term Papers Boena Nmcov Babika Boena Nmcov Babika Babika (Magdalna Novotn) Matka Terezky, babika Barunky, Adlky, Vilma a Jana. Moudr, sv, vlasteneck, konzervativn, nenech sesthnoutdobou, nepizpsobiv, milujc, pracovit, lechetn, zkuen, prost, zsadov, spravedliv, pokorn, klidn, vldn, mrumilovn, vyrovnan, upmn, pejcn, ijc v souladu s prodou, image starch zvyk Barunka (Boena Nmcov) Dcera Terezky, vnuka Magdalny Novotn. Nejstar a nejrozumnj zvnouat, m rda svou babiku. Adlka, Vilm, Jan Sourozenci Barunky Terezka Dcera Babika, Matka Barunky, Adlky, Vilma a Jana. Knna Dobrosrden, pejcn. Viktorka Blzniv, divok. Hortensie - Schovanka knny, jemn, pokorn, mil. Dj knihy se odehrv ve vesnici jmnem Star Blidlo, kam pesthuje Magdalna Novotn (Babika) zmal pohorsk vesniky, na slezskch hranicch. Jej dti se toti odsthovaly, a tak svou chaloupku odevzdala Star Btce, an odjela do Starho Blidla, kde se na n vnoutka a dcera se svm manelem moc tily. Hned jak babika pijela, dti si ji zaaly prohlet a Terezka zaala plakat radost, e pijela. Babika dtem pivezla dobroty, zvtka a hraky. Dti si hned babiku oblbily a ona je tak. Po pr dnech si babika zvykla na toto msto a zaala se starat o zvata, hldala dti, navtvovala lidi vokol a vyprvla vem historky zjejho mld. Prvn st knihy je vnovna popisu ivota na Starm blidle, kadodennminnostembabiky, dt a dalch top. Babika dti vychovv ke svm mravm, v duchu lsky, mrumilovnm souit s prodou a vlastenectv. Jsou tak zmiovny rzn tradice, zvyky a pbhy, kter se odehrvaj na Starm V druh sti knihy jsou rozvjeny pbhy dalch postav. Babika se setkala s knnou, kter byla okouzlena babiinou prostotou, srdenost a citlivost. Babika s vnouaty navtvila zmek, kde poznali I slenu Hortensii, kter si zamilovala dti. Babika se pimluvila za chudourodinuKudrnovu, kter knna rda pomohla. Hortensie byla vychovna v Itlii, kde se uila malovat. Zamilovala se do svhouitele. Knna o jejch citech nevdla a chtla ji provdat za sprvce. Hortensie onemocnla a byla velmi smutn. Kdy babika vidla naobrazeHortensiina uitele, poznala na n, e ho miluje, a pimluvila se u knny. Knna rda provdala Hortensii za male. Hortensie porodila dt, brew po dvou letech odsvatbyzemela. Viktorka byla vesel dve, kter se lbilo chlapcm. Viktorkuzaalsledovat a pronsledovat podivn, tmav vojk, kter byl do n zamilovan. Star kovka se o Viktorku starala a radila j, aby si tajemnho vojka nevmala. Ona se pak do nj vak zamilovala a porodila snm dt, pot lager vojk odeel svojskem pry. Viktorka se kvli nmu zblznila,a vyhodila dt do splavu an ono se utopilo, ilav jeskyni, nosila roztrhan aty, nebavila se s lidmi, jen nkdy pila ke dvem professional kus chleba a pak rychle odbhla,zpvala a kiela u splavu svmu mrtvmu dtti. Zabil ji blesk. Kristla byla zamilovan do Jakuba Mly an on do n. Jakub brew musel na vojnu, oba byli neastn. Babika Kristle pomohla, pimluvila se u knny a ta dovedla Jakuba zpt ke Kristle. Babika umr na Starm blidle mezi mnoha pteli. Na jej poheb jde obrovsk prvod top. Vknize se mi lbil pbh o Viktorce a setkvn sknnou. Byla psna staroetinou, take jsem si njak slova musela vyhledat, jinak se mi kniha lbila. Jsou to spe povdky, take je spe genius star Boena Nmcov Narozena: 4. 2. 1820 mrt: 21. 1. 1862 Rodn Jmno: Barbora Novotn esk spisovatelka. Je povaovna za zakladatelku novodob eskprzy. Pjmen Panklov zskala, a kdy si jej matku Terezii Novotnou v lt roku1820vzal Johann Pankl. Barboe bylo pl roku. V roce1821se Panklovi pesthovali doRatiboic, kam se za nimi v roce1825nakrtko pisthovala I jej 55let babika Marie Magdalna Novotn rozen udov (1770Dobruka- Kovice1841Vde), kter malou Barunku velmi ovlivnila; v dosplosti si babiku velmi zidealizovala. Od roku1826do roku1833navtvovala kolu vesk Skalici. Boena Nmcov proila cel ivot v poniujc chudob an asto I v hladu. Jej povzdech: Technical knockout povznsti ducha, kdy starost o chlb vezdej jej t. Korespondence ukazuje, e byla nucena opakovan dat o pomoc v eskch vlasteneckch kruzch. Neinnost tto pomoci kontrastuje s velkolepm pohbem, kter j vlastenci uspodali a s posmrtnou slvou, kter se j dostalo. Pohbena je naVyehrad. Jej hrob byl pvodn vedle hrobu Vclava Hanky, brew po smrti jeho eny Barbory byly ostatky Boeny Nmcov peneseny na souasn msto. Zemela na tuberkulzu. Jej mu byl pohben vTboe, kde zemel u svho syna Karla. Div Bra - Pbh venkovsk dvky, kter jej okol pezdvalo Div Bra. Nmcov vn ukazuje, e dobrota srdce a ryz povaha lovka nesouvis ani sjeho

Thorstein Veblen Paper Essay Example | Topics and Well Written Essays - 2750 words

Thorstein Veblen Paper - Essay Example His dad's orderly and systematic act of his art, and the straightforward hard working attitude of the individuals around him, made an enduring engraving at the forefront of his thoughts. The effect on his thinking about the stamped social and way of life differentiate between the innovative, persevering rancher craftsmans and the little businesspeople, merchants, and legal counselors (generally white Americans) in the towns discovered its demeanor in quite a bit of his work in later years. Until 1891, when Veblen found a showing post at the financial aspects staff of the University of Chicago, he was for all intents and purposes an expert disappointment. In any case, when he was joined to an organization of higher learning, he flourished and his vocation bloomed, moving to Stanford in 1906, the University of Missouri in 1910, and in 1918 worked at different posts, addressed, and composed intriguing works that keep on provoking present day psyches right up 'til the present time. We find in this differentiation his knowledge into the working of the economy as a planned framework with two parts: the delivering, innovation driven, down to earth side called industry and the organizing, esteem giving, and capital animating business endeavor. His idea of industry doesn't just identify with the working of machines. Veblen applies it similarly to agribusiness and creature cultivation as to envelop any movement that includes a progression of exact, related, and interlocking procedures that are bigger in scope than the machines, creatures, and yields that are outfit for open utilization and comfort. He calls 'skippers of industry' the individuals who arrange these modern procedures. Veblen (6) took a gander at mechanical procedure as having two clear and general attributes: it must be all around facilitated and exact. These, he finished up, would prompt more noteworthy effectiveness and the improvement of principles that, thusly, would prompt consistency. The possible decision in a market where free rivalry exists is the creation of merchandise that are progressively reasonable, an expansion in utilization, and the improvement of new items dependent on benefits produced by the proceeding with mechanical procedure. The general coordination of the machine modern procedures must be finished with exactness, in light of the fact that any awkwardness would influence its productivity, compromising the uprightness of the framework and creating waste, inaction, and hardships (18). How is such generally coordination accomplished This is the place the business undertaking plays a significant and conclusive job. Veblen states (19) that the association of the few ventures just as the interstitial changes and errors of the mechanical procedure everywhere are of the idea of monetary exchanges and commitments. It along these lines rests with the agents to make or blemish the running changes of industry. Business, in

Standard Chart of Accounts Explained

Standard Chart of Accounts Explained Numbers provide a great way of summarizing information in a way that it can be quickly understood.This is especially useful in the business world where all sorts of information are presented using numbers.In fact, the whole profession of accounting revolves around summarizing company information into easy-to-understand numbers.One of the tools that is commonly used by accountants to provide a summary of a company’s financial power is the chart of accounts.Unfortunately, a lot of people do not understand this important accounting tool.In this article, we will take an in-depth look at the chart of accounts to understand what it is, what it does and how to design one.WHAT IS A CHART OF ACCOUNTS? The term “chart of accounts” (COA) refers to a list that contains all the accounts that a company uses to record transactions in its general ledger.An account in this case refers to a unique record for each type of the company’s revenue, expense, equity, assets, and liability.The chart o f accounts usually lists the account type, a brief description of the account, the account balance, and an identification code for the account. This information is typically represented in the order by which the accounts are represented in the company’s financial statements.It includes balance sheet accounts as well as income statement accounts. The typical order is balance sheet accounts at the top, with the income statement accounts following.The purpose of a COA is to organize the company’s finances, segregating its expenditures, revenue, assets, and liabilities in order.This orderly listing makes it easier for stakeholders and other interested parties to understand the company’s financial health.It is also an important tool for analyzing a company’s past transactions and using historical data to forecast its future trends.The standard chart of accounts usually contains two main categories â€" balance sheet accounts and income statement accounts â€" which are then further subdivided by account type.The following are the various types of balance sheet accounts:AssetsLiabilities,Stockholders’ or owner’s equity.The income statement, on the other hand, contains the following accounts:Operating revenuesOperating expensesNon-operating revenues gainsNon-operating expenses losses.A well-designed COA achieves two things: it satisfies management’s information needs, and it enables the company to comply with financial reporting standards.The format of a chart of accounts allows a business to tailor its chart of accounts to best suit its unique needs.For instance, accounts in the categories of “operating revenues” and “operating expenses” can be further organized according to business function as well as company divisions.Since it is a flexible financial organization tool, there is no standard length of a chart of accounts.Its length will naturally depend on the company’s size, with larger companies having a larger and more complex chart of ac counts compared to smaller companies.For instance, a large, multinational company that has many divisions may need to list thousands of accounts whilst a local retailer may require as few as one hundred accounts.Depending on the sophistication of the company, the COA may either be paper-based or computer-based.STRUCTURE OF A CHART OF ACCOUNTSLike I mentioned above, the chart of accounts is a flexible financial organization tool, so you will seldom find a company that has the exact same charts of accounts as another company.Each company will develop its own COA based on its own unique factors, such as the volume of business, the nature of the business, the need for external parties to go through the company’s financial information, and so on.That said, there is still a common structure that you will find on most charts of accounts.Accounts in a COA are typically listed in the order by which they appear in the financial statements.For that reason, balance sheet accounts are typicall y listed first, with the income statement accounts following.The typical structure of a Chart of Accounts is, therefore, something that looks like this:Balance Sheet AccountsAssetsLiabilitiesOwner’s (Stockholders’) EquityIncome Statement AccountsThe Various Types of RevenuesThe Various Types of ExpensesSome organizations may also structure their COAs such that various expenses are separately listed by department, with each department having its own set of expense accounts.DIFFERENT ACCOUNT TYPES REPRESENTED IN A CHART OF ACCOUNTSSome of the different accounts that will typically be found on a standard chart of accounts include:Asset AccountsAn asset is a resource that contains economic value and is owned by the organization. Put simply, the term “assets” refers to what a company owns.Part of the value of assets stems from the expectation that they will provide future benefits. A company reports its assets in the balance sheet.When a company buys or creates an asset, this res ults in either an increase of the company’s value or a benefit to its operations.The best way to think of an asset is as something that might in future generate cash flow for the company, reduce its expenses, or increase sales.Examples of assets include land/property, machinery equipment, patents, cash, inventory, investments, buildings, furniture, vehicles, stock, and so on.There are two types of assets: current assets and fixed assets.Current assets are those you can easily convert into cash â€" they include cash, money in the bank, short-term deposits, stock, and marketable securities.Fixed assets are those you cannot readily convert into cash or cash equivalents. They are typically long-term/hard assets. Examples include buildings, patents, land, equipment, machinery, and trademarks.Liabilities AccountsA liability is, to put it simply, what the company owes to some other party (a bank, a person, another company).In other words, liabilities are the company’s legal financial obligations or debts that present themselves in the course of conducting business operations.To settle liabilities, the company has to transfer economic benefits such as money, goods or services to the other party.Basically, liabilities are the opposite of assets: while assets add value, liabilities reduce the company’s value.Liabilities are recorded on the right side of the balance sheet whilst assets are recorded on the left. Examples of liabilities include bank loans, mortgages, accounts payable, deferred revenues, accrued expenses, and so on.There are three main types of liabilities: current liabilities, non-current liabilities, and contingent liabilities.Current liabilities are short-term and are typically due/payable within one year. Examples include interest payable, accounts payable, bills payable, income taxes payable, short-term loans, accrued expenses, and bank overdrafts.Non-current/long-term liabilities are those that are due after a year or more. Examples include bon ds payable, deferred tax liabilities, mortgage payable, long-term notes payable, and capital lease.Contingent liabilities are those whose occurrence depends on a certain event. In other words, contingent liabilities are basically potential liabilities: they may or may not happen. For instance, if a company faces a lawsuit, it may or not be a liability â€" it depends on the outcome of the lawsuit.Accounting standards dictate that a company should only record contingent liabilities if the liability is probable and if it’s possible to reasonably estimate the amount. Examples of contingent liabilities include lawsuits and product warranties.Owner’s/Stockholders’ Equity AccountsThis is the third type of balance sheet account listed in the chart of accounts. It refers to financial capital which is sourced through investment by owners/shareholders.Financial capital is one of the key factors of production.Financial capital is absolutely necessary for any business to get off the ground . No business can operate without capital. Capital comes from two sources: debt and equity.Equity capital, unlike debt capital, is not repaid to stockholders/investors in the normal course of business.Equity capital is the risk capital staked by investors through purchasing a company’s common stock (ordinary shares).Put simply, equity capital is the funds a company generates from the sale of its stock.Owner’s equity is the funds owners inject into the business to finance its operations.For a private limited company, the owners are an entity separate from the business.In that case, the business is considered to owe the equity funds to its owners as a liability in form of share capital. Owner’s equity is also known as liable capital or risk capital.In a case where shareholders are the owners (public limited companies), the equity is known as shareholders’ equity.It refers to the ownership equity spread out amongst the company’s shareholders. Shareholders will vary in rank ac cording to their use of share classes and options.Should the company liquidate its assets, for instance due to bankruptcy, the first priority will be the creditors. The last to be paid will be the owners/shareholders.The accounting equation for owner’s equity is, therefore, the difference between a company’s assets and debt liabilities.The company can break down its shareholders’ equity into the following accounts: common stock, preferred stock, and retained earnings.Expenses AccountsThese accounts represent the company’s expenditures.An expense may be defined as the amount by which an asset reduces in value when it is used to generate revenue for a business.For instance, when the asset has been in use for an extended period of time, the expense that develops is known as depreciation.Examples of common expenses include cost of goods sold, rent, utilities, insurance, depreciation, wages, and utilities.Expenses are typically divided into two main types: operating expense and n on-operating expenses. Operating expenses are those that involve the business’s main/core activities.For instance, the operating expenses of a retailer include the cost of goods sold along with the selling, general, and administrative expenses.In a large company, these are typically sorted according to product line, department, and so on.Non-operating expenses are the expenses which do not involve the business’s main activities. They pertain to incidental/peripheral activities.For instance, a common non-operating expense encountered by retailers is interest expense.Other examples of non-operating expenses that will turn up on a retailer’s income statement include: commissions earned by the sales staff, rent, employee wages, advertising, and the cost of electricity.Revenue AccountsRevenue accounts display the earnings/incomes the company accrues during a specific period. Common examples include sales, interest income, and service revenue.Discounts and deductions for returned me rchandise are also included as part of the business’s revenues.A better definition of revenues is the income a business generates from selling goods or providing services, or from any other use of its capital or assets.This is before the deduction of costs and expenses.Revenue is typically represented as the top item in a profit and loss (income) statement.Net income is determined by subtracting the costs from the gross income.You calculate revenue by multiplying the price per unit by the number of units sold. Revenue may also be referred to as sales or (in the UK) turnover.In a large company, revenue can be subdivided according to the various divisions that generate it.Revenue may also be divided into operating revenue and non-operating revenue.Operating revenue is the sales the company makes from its core business.Non-operating revenue refers to the sales the company makes from other secondary sources.Since non-operating revenues source are typically not predictable or recurring , they are termed one-time events or gains.Examples include proceeds from selling an asset, money awarded for winning a lawsuit, a windfall from investments, and so on.HOW TO NUMBER ACCOUNTS IN A CHART OF ACCOUNTSAccounts in a standard chart of accounts are organized according to a numerical system.The numbering sets up the structure of the accounts and assigns specific codes to the various general ledger accounts.The account number typically involves three key components: the division code, the department code, and the account code.Division CodeThis is usually a 2-digit code. It represents a specific division within the company.For that reason, it is only used in multi-division companies.Single-entity companies do not use this code. If the company is large and has very many divisions, this code is expanded to a 3-digit code, enabling the inclusion of more than 99 subsidiaries.Department CodeThis is also typically a 2-digit code. It represents a specific department within the busine ss; for instance, engineering, sales, accounting, or human resource departments.Account CodeThis is typically a 3-digit code which describes the account itself. Accounts are divided into major categories and sub-categories.Each major category starts with a particular number. Consequently, all the sub-categories that fall under a certain major category all start with the number of the major category.For instance, the first major category is “assets” and begins with the digit “1”. The first account could be “cash” and is labeled “100”. The next could be “savings account” and labeled “101”The second major category “liabilities” starts with the digit “2”, then the liability accounts will be labeled in the 200 to 299 range. The next major category “Equity” will start with a “3”, occupying the 300-399 range, and so on.The account code will not always be represented by 3 digits. In some cases, especially for bigger companies with a more complex chart of accounts, the account code might be represented by 4 digits.As you might have realized so far, the account code breaks down two key pieces of information about an account: the type of major category account and the type of sub-category account.For instance, if you find that an account code starts with 100, you can automatically conclude that this account belongs to the ‘assets’ category.The subcategory account is usually represented by the second digit within the account code. For instance, let’s assume that the account code for a specific account is 109.Since the first digit is 1, we already know that this is an assets account. However, there are different types of asset accounts.Therefore, the second digit is used to show the subcategory in which the account belongs.In our case, this might mean the account falls under the current assets subcategory within the assets category. The third digit denotes the actual identity of the account.If the account number was 115, then t his would mean that this particular account is account number 5 under the receivables sub category within the assets category.Bringing It All TogetherIn a multi-division company which has several divisions and departments, the chart of accounts numbering would be as follows: xx-xx-xxx.If it’s a single-entity company (that is just one division) that has multiple departments, the first two digits (the division code) would be left out. The numbering scheme would instead be as follows: xx-xxx.If it’s a very small business that has no departments at all, only the account code would remain. In that case, the numbering would be simply as follows: xxx.EXAMPLE OF A CHART OF ACCOUNTSBelow is a rough sample COA to help you understand how it looks.Assets (100-199)Current Assets100 Checking Account101 Savings Account102 Deposits103 InvestmentsReceivables110 Accounts Receivable Clients113 Travel Advances116 Notes ReceivableUnbilled Services120 Unbilled ServicesFixed Assets150 Accumulated Dep reciation152 Furniture and Fixtures153 Leasehold Improvements154 AutomobilesLiabilities (200-299)Payables (Short-Term)200 Notes Payable Short-TermAccounts Payable210 Accounts Payable â€" Trade211 Accounts Payable â€" Consultants212 Accounts Payable â€" OtherNet Worth (300-399)301 Capital311 Previous Year’s Retained Earnings312 Current Year’s Profit and LossRevenues (400-499)400 Commercial Sales410 Interest Income422 Grant RevenueExpenses (500-599)Direct Costs500 Direct Labor502 Equipment503 Materials and SuppliesFringe Benefit Costs510 Vacation511 Sick Leave513 Payroll TaxesOverhead Costs 520 Overhead Labor525 Depreciation â€" Office Equipment526 RentGeneral Administrative Costs 530 General Administrative Labor532 Utilities536 Equipment RentalUnallowable Costs 540 Interest Expense541 Contributions542 ExhibitsBEST PRACTICES FOR CHART OF ACCOUNTS DESIGNThe following are the criteria/principles a company should follow when designing a chart of accounts:Do the Mystery Accountant T estA good COA provides structure for the business, uniformity, and enhances communication across the company.It should also be possible for a concerned third party to understand the information provided in the COA without difficulty.To accomplish this, test to see if your chart of accounts passes the Mystery Accountant Test.This is a thought experiment where you try to see if competent accountants unfamiliar with the details of your business can successfully close the book.Can they successfully perform the close or do they get confused because of poor chart design?Can they use the provided code combinations to figure out the nature of each transaction, who is responsible for it, and where the transaction is occurring?Avoid RedundancyThe chart should contain only one type of information in each segment; otherwise, there will be overlapping of information across segments, which can lead to potential inaccuracies during reporting.For instance, if a company defines two of its segments a s “Location” and “Department”, then the location segment should only contain location information and the department information should only contain departmental information.Leave Room for ExpansionSmall companies may tailor the design of their COA to the current size of their business.This is not necessarily a problem.However, if this is a company that is likely to experience growth in future and greater success, it is important to design a COA that leaves room for expansion.Otherwise, when the company grows, there will be risk of some of the segments filling up.This can pose a problem, particularly for a publicly traded company where accuracy of information is legally crucial.Use Logical RangesWhile leaving room for expansion is good, it is possible to get carried away and go to the other extreme where you have ridiculously large ranges.For instance, if a company is small and unlikely to expand, but insists on having a range of values such as 20000-29999.This leaves room f or up to 9,999 accounts.The trends in your business should inform your decision when determining the most appropriate range.Don’t Rely on SpreadsheetsWhile spreadsheets are great tools for organizing simple data, they are not the best choice for transforming data from your financial systems to report results.Not relying on spreadsheets to get financial information is a key best-practices consideration when designing a COA.WRAPPING IT UPThe chart of accounts is one of the most important accounting tools.The COA is essentially a summary of the company’s financial power. It contains both balance sheet information and income statement information.A good chart of accounts reveals the size or financial might of a company.Any interested party can then figure out how large the company is (from the division code and department code or their absence), and see the range and number of its transactions (based on the number of recorded accounts).

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How Corruption Varies With Culture - 2982 Words

Corruption varies with culture Introduction Mr. Biswas, Mr. Lee and Mr. Lai are the natives of different countries. While doing business they face various difficulties due to corruption. It is hard to understand the practice of tipping in discrete cultures. In their country, organizations have to pay bribe in form of money or gift to the government officials to get their work done in an appropriate time to get the advantage over their competitors as well as to reduce their tax burdens. But due to difference in culture norms and values it is complicated to say that which activity is considered as immoral, unethical or illegal. Q-1) Corruption means actions taken to get personal benefits by providing goods and services secretly or†¦show more content†¦Hence, in some other countries organizations want the purchasing agent to deal with their companion or friends due to strong level of trust. He doesn’t even check their financial information, as they believe that it will disrespect others (Hooker 2003). Tipping refers to giving money as a gift to the workers with a good intention or when satisfied with the services provided by them (Lynn 1988). As Pearl (1985) states that consumers gives tips more then $9 billion annually in US. These tips are given mostly to those people who provide services such as bartenders, hairdressers, bellhops, designers, taxi drivers, delivery person (Star 1988). Tipping is an interesting form of consumer behavior and a major economic activity. Tipping in the private sector is a form of corruption as Eicher (2005) illustrates three criteria’s (a) The payment is optional and not compulsory (b) The size of payment can be bargained (c) Trust and social contract has not been broken. As, corruption contravenes all three conditions but tipping doesn’t as it is largely depend on social norms and customs. It is done due to various reasons- getting good services from the worker during future encounters (Bodvarsson and Gibson 1988), wish for social approval (Crespi 1947), a desire to payback for their work (Holloway 1985) and also for the sake of maintaining their status (Scott

Literature Review on IT architecture Free Essays

string(141) " Federal Enterprise Architecture is defined as a method of creating enterprise architecture and thus also known as proscriptive methodology\." Literature Review Abstract The research is all about the use of information system in the organizations. There are many tools which are helpful in managing the whole organization. The business environment is getting highly competitive and many organizations are making strategies to grab the market share. We will write a custom essay sample on Literature Review on IT architecture or any similar topic only for you Order Now A company was selected in order to understand the scenario. A conceptual frames work was developed in the mind to present the problem. The IBM organization was selected to conduct the research. Literature review presents the important theories and concepts along with the importance of he information system in organization. The introduction of the research was done by analyzing the problem which organization face because of the information. Literature suggested many systems which can improve the processes of the organizations. There are many other systems which can increase the performance infrastructure of service quality. The literature was extracted from different articles which improved the report. The report has many suggestions for the organizations. The study of this report can give solution to many problems which the company faced in the current scenario. The comparison was done in the later part of the report and the scenario and literature was matched in order to find loopholes in the system and to provide solution to incapability. Table of Contents Introduction 4 Literature Analysis 4 Current practice section 7 Comparison of Literature and current practice 10 Conclusion 11 References Literature 12 References Current Practice 12 Introduction Enterprise architecture is the process in which operation and structure of an organization is defined. The intention in the process is to achieve future and current objectives. One of the most agreed upon viewpoint is where business perspective, applications perspective, information perspective and technology perspective is part of the future objectives a company is likely to foresee. The use of enterprise architecture includes properly documented processes, systems, infrastructure and applications. This assignment briefly discusses various theories of enterprise architecture particularly at the strategic level and thus explains the theory with a practical example which further glorifies the literature review. Literature Analysis The evolution of the enterprise information system and management is the core responsibility of the Chief Information Officer (CIO) of the company. The CIO information processing and decision making is aided by the technique or process known as Enterprise Architecture. A model based planning and management approach to evaluate management wise information system is called enterprise architecture. The complexity of business supporting system and its significance has been addressed in this enterprise architectural approach. The planning and problem information system is under the responsibility of the Chief Information Officer (CIO). Thus, it can be rightly stated that enterprise architecture is the best way to aid decision making of CIO (Stated et al. AAA). According to Eriksson and Pinker (2000), the importance of a good modeling framework should be emphasizes in the organization but the reason of choosing one model over the other is ambiguous. As a basic question, the model should be able to answer the questions pertaining to the reasons it is designed for. The enterprise architecture is successful in answering the question. The dilemma is to explore the probable questions the model is able to answer. In the enterprise architecture model it is possible to come across the questions of why and how of using the framework or model. In order to mitigate the risk involved, organizations can simply produce more than one model to select the most adequate one. Analysis of the enterprise architectures The decision making as followed by CIO can help in studying the architectural analysis model. The first step is to formulate scenario, the need to recognize the options available to the CIO is the foremost step in order to foresee the information system of an organization. The possible future states of the company can be conjured by performing this step. The next step is to determine the criteria to decide upon; in this step criteria allow CIO to set a benchmark to evaluate different models. One of the important questions needed in setting the criteria are to find out business support, IT security and availability. In this paper, architectural theory or criteria is used to evaluate the model. After setting the criteria the next step is to analyze scenario, in which case one of the criteria is selected to evaluate both models and then so on and so forth. Stated et al. (AAA) explain that next, the firm undertakes the selection of the scenario where process selection of the model takes place on the Asia of the chosen criteria and the support offer to the decision making of CIO. Stated et al. (AAA) further elaborates stating that the birth of the enterprise architecture took place twenty years ago and designed to address two problems poor business alignment and system complexity. In poor business alignment the problem of IT system to align it with the cost is addressed. Kanji, H. And Burns, P. (2011) add that in system complexity entails the need to develop IT systems. The basic idea is to serve the organization with less cost involved but providing more value and utility. However, according to the theory of Stated et al. (AAA), the complexity and cost of these IT systems implemented in the organization have dramatically emphasized by now globally whereas the real value derived from the systems have decreased. Kanji, H. And Burns, P. 2011) stresses that the giant organizations fail to ignore such problems therefore the field of enterprise architecture is powerfully prophetic in the world today. Some methodologies of enterprise architecture are widely used in the world today however the large field makes use of mainly four methodologies. According to Kanji and Burns (201 1), the taxonomy is given another name to the work of Coachman and is termed as the first methodology of the Enterprise architecture (EAI). Another methodology known as the Open Group Architectural Framework (TOGA) is more precisely or accurately defined as the process. The Federal Enterprise Architecture is defined as a method of creating enterprise architecture and thus also known as proscriptive methodology. You read "Literature Review on IT architecture" in category "Literature" The practice of architectural enterprise is known as the Gardner methodology. As articulated by Coachman (1982), the Canaan framework for enterprise is recognized s a framework which is contrary to the definition of the framework. The framework is defined as something that serves as a skeleton structure for construction. The second name given to the approach of Coachman is taxonomy and by definition it is a classification in ordered systems of organisms to give a natural relationship. The Coachman framework is in simple ways taxonomy and organizing of architectural artifacts for instance models, documents and specifications. According to Coachman (1982), the enterprise manufacturing and engineering is around for more than thousand years and will remain for longer. However Kanji and Burns (2011) stress that the understanding of the process is changed with respect to time. The Canaan is the most frequently used technique in large firms due to ease of application and best responses. It is also desirable to cater for necessary complexities of the system design while Enterprise Architecture. Kanji and Burns (2011) also support the Open Group Architecture Framework (GOFF) which is which primarily used within four categories namely business architecture, application architecture, data architecture and technical architecture. The business recess to meet the desired goals is described in the business architecture. The designing of the application and their probable interaction is studied under application architecture. The access and organizing of the data store is termed under data architecture. Finally technical structure talks about the hardware and software to cater for application and access (Stated et al. , 2004). Kanji and Burns (2011) also explain the Federal Enterprise Architecture (FEE) which is done to amalgamate ubiquitous and functions under enterprise architecture. But Moms (2007) contends stating that this new methodology apparently s in the infancy stage so no noticeable work can be seen in the organization and there is not much talk about its failure. The last methodology employed in the Enterprise architecture (EAI) is Gardner. It is the practice rather than a process of an IT and research consulting organization Gardner. Literature Analysis summary The Enterprise Architecture is more of a theory than any thing practical. Above some methodologies are stated that shows different approaches to the EAI and can be studied when considering different perspective. It can also vary with respect to the difference in opinion or difference in practice. These four approaches may be used by Giant Corporations to address different engineering, business and manufacturing issues. The large corporations are entitled to use complex systems which necessitate such EAI methodologies. Current practice section The implementation of the architectural enterprise is not resulted from designing the software or relating it with different business units. The organization itself along with processes affected must be changed sometimes in order to show flexibility and competency in the business functions. IBM has used EAI model in the multi-brand enterprise and multi divisional enterprise. The purpose of this model is to enhance the debate and sharing among the top executives within organization. It is also designed to reach at a common goal by ignoring most of the differences and reaching to the potential outcome. The global system practices are avoided by the corporations if the intended outcome is local profit and loss only. In multi-local enterprises where PL are regarded as the parameters to measure performance and that other performance measure are nonexistent. In this way two avenues left open for such kind of EAI. The first that change in the incentive system is needed to address the issue. In this way enterprise sharing of resource or enterprise integration can be enhanced which was much needed at MOM. The EAI system as employed in the IBM is based on four consenting I. E. Shared identity and purpose, common bonds of performance, shared knowledge and shared infrastructure. These elements when used together can help in integrating the organization with its functions (Gravesend, 2012). Figure 1 . Four factors necessary for integrating the organization Source: Adapted from Shoal S. And Grafton L. â€Å"Integrating the Enterprise. † MIT Sloan Management Review, Fall 2002, and Well P. , Suburban’s M. , and Broadband M. IT Infrastructure for Strategic Agility. MIT Center for Information Systems Research Working Paper No. 329, April 2002 The CIO organization or IBM business transmission integrates all the business units across geographies and transform strategic business priorities into initiatives of transformation. The company is entitled for maintaining IT Landscape as per the strategic roadman provided. According to Gravesend (2012), any organization does require strateg ic planning. It provides them the leverage to enhance their capabilities and gives them a direction. There are many aspects of planning which collectively make a strategic plan. Strategic planning helps keep focus on the area that is most responsible for boosting the profit levels and overall performance of organization. Since it leads organization to be focused it automatically makes organization polish its skills that are more required in running the business in an efficient and effective way. Innovation and new offerings are always very important for any company to increase its sales. Variety in new products is the obvious way but the manager must work on the execution of the issuance of new product because most of the times poorly executed new offering perform poorly ND they end up in big losses. The basic need to implement EAI in the organization focused on the provision of the information and successful strategies in order to feed in the data before hand. This information should be sufficient enough for both stakeholders I. E. Team designing the software as well the top managers making use of the information stored. In order to address loop holes in the system, a best- practice approach must be used in the system. The imposed system should be open to any kind of re purposing and time should be saved by doing re purposing instead of re-inventing. Secondly, it is desirable that system provides future state of the IT landscape along with existing risk and cost analysis. One way of getting growth is to take full advantage of learning curve and utilizing economies of scale. Learning curve makes you more efficient in your production process. It tells you how to fully utilize your resources. Economies of scales help in reduction of average cost because of factors like managerial specialization and buying power. Strategic implementation is an ongoing process of an organization’s plans which they made in order to survive and to earn profit for a longer period of time. It consists of series of action plans which are integrated to each other. Strategic implementation of the plans which were proposed for the extension and growth are very vital. The long term strategy can help them create a loyal customer and to get more profitable branches which can earn profit for at least five years. The implementation of EAI is found successful in the organization and supports the business functions across geographies. The Enterprise architecture used in the IBM is supported by Coachman methodology. His model is based on the integration of the organization which is clearly addressed in this section (lbs., 2013). Comparison of Literature and current practice Literature has enlightened many aspects of the information which can help any organization to prosper. The problem which they are facing is that they do not use any information system which integrates the employees. They are lacking in the internal information. According to literature there are many tools which will help the organization to increase their productivity. Software like management information system, decision support system and others can help to improve the information flow within the organization. The current situation is that they are losing customers because of the service delivery time. Information system will align all the departments and will provide the information about the customer which will increase the overall flow of information. Literature suggests that internal and external flow of information is very important for all the organization. Stakeholders must be contacted in decision making process. Decision support system integrates all the stakeholders and provides the best possible solution to any business scenario. Internal information with the organization must be improved and transaction recessing system will be helpful to record all the business transactions. It was found in literature that information and feedback from employees and customer is very important and many organizations lose their customers because of this issue. Conclusion The report provides many aspects and after analyzing the literature and the other aspect it was found that companies must include information system in their system. It was found that communication with stakeholders is very important for any organization. They are the pillar of organization and help to build the reputation of NY organization. Organizations must contact different stakeholders and must take their views about the problems they are facing. The other dimensions which were found that management information system, decision support system and other systems are enhancing the capabilities of the organization. In service industry, the most important part is service delivery and these information systems are contributing to increase the performance. Internal and external sources of information are found very important for the organizations and they help to analyze the need of customer. How to cite Literature Review on IT architecture, Essays

Castle Island free essay sample

I don’t really remember, but I think I first went to Castle Island two years ago when I caught a random bus in front of my school, wondering where it would take me. I got off the bus when I saw water, figuring, not falsely, that I was somewhere along Boston’s coastline. What Castle Island stand out from all the other places that I like going to is that it is always full of people. Castle island, like Deer Island to the north of it, is not a true island. It is a peninsula that juts out from South Boston with an old fort standing on it. The whole island looks like a crescent which surrounds Pleasure Bay. On windy days, as many as twenty kitesurfers flood the bay, and on calm days swim teams challenge themselves to swim from one end to the other. Because Pleasure Bay is alike to many lakes in inland Boston, the island is a favorite spot for many joggers, walkers, and bicyclists. We will write a custom essay sample on Castle Island or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the summer, families come out there to swim, or eat while watching their children play. One of my favorite things about Castle Island are the planes that land close by. On most days, planes fly directly overhead much closer than I see them anywhere else before their landing in Logan since one of the airport’s longest runways is directly behind the peninsula. In the future I want to design things that will allow people to fly, and being such, planes have always fascinated me. Whenever I go to the island I am reminded of that dream and can spend a long time just looking up at the sky. However the planes I see at Castle Island arent my favorite thing about the place. If I were to paint a picture of Castle Island, my first thought would be to paint myself standing there, with the Boston harbor and its islands behind me, a hint of a rainbow in the background with grey rain clouds, and a plane just overhead taking up a lot of space on the canvas. However a much better picture would be looking over the peninsula at the people who were there exclaiming ‘Look there are two rainbows!’ to each other, which I was able to notice thanks to them, the people who go there on windy days to kitesurf, the joggers, walkers, loiterers, swimmers, and families who come there every day. My favorite thing about the island is that unlike the grim people I see on the trains and busses, who never seem look around them, the people I see at Castle Island are able to take time out of their days and schedules to come there to simply enjoy the view. I am reminded that although they may look grim in the mornings or evenings, each person I meet is living in a dream of their own.