Comparing Beowulf And The Anglo Saxon Period - 1292 Words

Realism in Beowulf In the old English Anglo-Saxon writings, many heroes were given fanciful characteristics. For example, Beowulf was depicted with an immense amount of strength that people today could not achieve. Nowadays, the recreation of old fiction is very common. However, when fiction from the eighth century is recreated to fit our modern time, the characters are seen to resemble our human features, skills, and ways of thinking. Eighth-century writing is not as rational as our entertainment today. Comparing today s modern Beowulf Grendel (Gunnarsson) with the Anglo-Saxon period Beowulf (Heaney), we are shown the many differences of culture and realism between the characters through their strength, intellect, and way of living. Beowulf, a medieval geatish warrior, was portrayed as a strong and invisible hero in the Epic. He had the strength of a god and could destroy any evil with his bare hands. Beowulf displayed his strength through boasting or physical actions. It was all to establish his identity because talk and action were just as important as deeds. For example, Beowulf aggrandized how he was the superior swimmer during his competition with Breca, â€Å"Well, friend Unferth, you have had your say about Breca and me. But it was mostly beer that was doing the talking. The truth is this: when the going was heavy in those high waves, I was the strongest swimmer of all.† (Heaney), while modern day Beowulf was humble and mostly showed his strength through hisShow MoreRelatedComparing Beowulf And The Anglo Saxon Period1300 Words   |  6 PagesRealism in Beowulf In the old English Anglo Saxon writings, many heroes were given fancil characteristics. For example, Beowulf was depicted with an immense amount of strength that people today could not achieve. Nowadays, the recreation of old fiction is very common. However, when fiction from the eighth century is recreated to fit our modern time, the characters are seen to resemble our human features, skills, and ways of thinking. Eighth century writing is not as rational as our entertainmentRead MoreThe Anglo Saxon Era Of Rich History And Reflected Literature1486 Words   |  6 PagesThe Anglo Saxon Era of Rich History and Reflected Literature The Anglo Saxon Period began in 449 and ended in 1066 AD. This was a time of Viking conquering other nations, patriotism, and Pagan to Christian religious conversion. There are only few recorded authors of this era as a result of literary works such as Beowulf, Wife’s Lament, and The Seafarer being passed down orally through generations of time. The literature serves as a reflection of this ancient time rather than having an impact on thisRead MoreAnalysis Of Beowulf And Modern Days 918 Words   |  4 PagesDaryn Viser Women’s Roles in Beowulf and Modern Days There exists between the Anglo-Saxons and modern days a stereotype about women and their lack of being treated as equals in comparison to men. It is assumed that while the male characters were out battling monsters in return for honor and glory, the women lay at home anxiously pacing back and forth for their husbands to return. Little worth was assumed about them in accordance to man. While nowadays, no one blinks twice when a woman is offeredRead MoreEssay about Gift-Giving in Beowulf and the Odyssey1707 Words   |  7 PagesGift-Giving in Beowulf and the Odyssey Literature has always been an immensely helpful resource when discerning cultural values in societies past and present. Through the study of noteworthy historic fictional and factual, texts we are able to distinguish parallel characteristics present through many different cultures and time periods. These distinguishing characteristics are one of the main things that help us to determine when and how a society, or world culture as a whole changes as timeRead MoreGrendel and Obj1412 Words   |  6 PagesBeowulf Multiple Choice Identify the letter of the choice that best completes the statement or answers the question. Comprehension The questions below refer to the selections â€Å"from Beowulf, Part One,† â€Å"from Grendel,† â€Å"Life in 999: A Grim Struggle,† and â€Å"from Beowulf, Part Two.† ____ 1. Beowulf slays Grendel in order to  Ã¢â‚¬â€ |a. |save Hrothgar and the Danes from the monster | |b. |prevent Grendel from invading theRead MoreComparison Between Beowulf And The 13th Warrior1691 Words   |  7 PagesCaitlin Williams World Literature April 27, 2015 Christopher Tamigi Comparing different Religions in Beowulf and The 13th Warrior Religions play various different roles throughout literature, the most common one I think of is Christianity. We will discuss what the role of Religion is in Beowulf translated by Seamus Heaney and the role in the movie The 13th Warrior. Christianity, Islam, and Anglo-Saxon Paganism are the various Religions’ that are expressed in both the literature and the movieRead MorePeriods of English Literature1515 Words   |  7 Pagesat the different periods in English literature, seeing the depictions of a certain era through writings that unintentionally convey great varieties in the mentality and lifestyles of the people who lived during that time. From war and violence to the more genteel inclinations of love and peace, English literature has evolved throughout the centuries, most especially if one considers the differences between the Old English, Renaissance and Romantic periods. The Anglo-Saxon history is undoubtedlyRead MoreRevenge In Beowulf And Iliad1605 Words   |  7 Pagesthrough Beowulf and Iliad. In Beowulf, it seen through numerous characters. Revenge is a unique emotion in which is can be very motivating to accomplish a certain task, to serve for justice. In Iliad, Achilles using the feeling of Revenge to complete his journey. Comparing the two stories, vengeances is shown in both, and both stories have a unique way of related the events of the story to the events and the culture and society at the time the stories were written. Revenge in Beowulf: In Beowulf revengeRead MoreBeowulf Grendel Synthesis essay1603 Words   |  7 Pagesand are rejected by their society. Grendel and the Anglo-Saxon society are an example of this. While the Anglo-Saxons went about their life, Grendel watched from a distance. Although Grendel had never been a part of the Anglo-Saxon society, he tried to understand them. In this scenario, Grendel is seen as the reject, being that he had tried to befriend them but was unsuccessful, which causes him to question life and act out. By comparing the Anglo-Saxon’s beliefs and attitude with Grendel’s, one canRead MoreComparison between Beowulf and The Wanderer1436 Words   |  6 Pagesbetween Beowulf and the Wanderer 10th October, 2013 / Esma Bike BostancÄ ± BEOWULF AND THE WANDERER There are many factors to consider in comparing the two poems of the Old English society – Beowulf and The Wanderer. While they have many similarities; they have, within their structure and plot, many differences we can easily find or eventually make out. When we look at both the poems in terms of their genre; while they are both products of the traditional oral literature of the Anglo-Saxons;

Network Security Attack And Protection - 2331 Words

Network Security; Attack and Protection DeKenth Davidson ISSC 461, IT Security: Countermeasures 23 November 2014 American Military University Professor Christopher Weppler Abstract: Networks have worked their way into the everyday lifestyle of most individuals in the world, businesses especially rely on the networks for efficiency and globally reach. With the huge demand for network usage it is easy to recognize why these systems are a huge target for hackers and other ill intenders. Securing these popular networks should be a top concern for anyone or organization that maintains one, additionally anyone using a network has to be able to traverse the dangerous virtual roadway and be able to identify common concerns that may arise should some suspicious activity arise. Keywords: computer, networks, security, network security Table of Contents Attention Material A. Describe the vital nature of Network Security. 1. Individuals and households rely on personal computers for school and work. 2. Computer networks have become the life blood of international business. B. Malware and malicious intenders are ever present. 1. Recent cyber-attacks on prominent organizations. BODY I. Home Computer Networks Attacks A. Growing number home computer networks. B. Potential risks. 1. Malware. 2. Inadvertent disclosure of data. 3. Potential for hackers. C. Security controls. 1. Router controls. 2. System Controls. 3. Personal responsibilities. D.Show MoreRelatedA Brief Note On Cyber Crime Through The Years1482 Words   |  6 PagesImportance of Cyber Security in America â€Å"If you spend more on coffee than on IT security, you will be hacked. What’s more, you deserve to be hacked. -Richard Clarke Cyber Crime through the Years Since the late 1980’s, cyber security has been a growing industry. Viruses such as the Morris Worm proved to the world that the internet was not a safe and secure architecture. In later years the Michelangelo virus, Melissa, and Concept began to push the IT industry for research on cyber security and antivirusRead MoreWireless Security Is Necessary For All Sorts Of Attacks1625 Words   |  7 Pagesof LAN(Local Area network), WAN(Wide Area Network), Personal networks, Wireless computers, smart phones, Tablets. It also consists of devices which have infrared and Bluetooth integrated in them such as wireless mouse and wireless keyboards. With the introduction of these technologies that are operated wirelessly requires a certain level of security as well. Thus these devices are to a level bit vulnerable to many conventional as well as other severe attacks. So wireless security is necessary to preventRead MoreCsci 652 Telecom And Networking Security936 Words   |  4 PagesNetwo rking Security Kotcherlakota Nitin Z1747551 Q: X.805 security architecture, how it compares with the X.800 network security access architecture A: X.805 architecture was developed by the Telecommunications standardization sector of the International Telecommunications Union X.805 (ITU-T X.805) on October 2003 to provide end to end transmission of data from one network to another. The Security architecture logically separates complicated arrangement of end to end system’s security related featuresRead MoreThe Impact Of Wireless Network On Public Environments And Office1041 Words   |  5 Pages 1. Introduction Use of wireless network has tremendously increased and deployed both in the public environments and office, besides the Internet users at home. Apart from this wireless networking medium comes up with many advantages like productivity enhances because of the increased availability to resources. Configuring and reconfiguring of the network has become very easy. The users want this communication medium to be secure and free from attackers. Despite wireless networking comes up withRead MoreAbstract: We Extensively Review The Literature On Mitm1035 Words   |  5 PagesAbstract: We extensively review the literature on MITM to analyze and categories the scope of MITM attacks, considering both a reference model, such as the Open Systems Interconnection (OSI) model, as well as two specific widely used network technologies, i.e., GSM and UMTS. In particular, we classify MITM attacks based on several parameters, like location of an attacker in the network, nature of a communication channel, and impersonation techniques. Based on an impersonation techniques classificationRead MoreWireless Security Is Necessary For All Sorts Of Attacks1720 Words   |  7 Pagesand WAN networks, Personal networks, Wireless computers, smart phones, Tablets. It also consists of devices which have infrared and Bluetooth integrated in them such as wireless mouse and wireless keyboards. With the introduction of these technologies that are operated wirelessly requires a certain level of security as well. Thus these devices are to a level bit vulnerable to many conventional as well as other severe attacks. So wireless security is necessary to prevent all sorts of attacks. BasicallyRead MoreDesign And The Technologies Used1221 Words   |  5 PagesIn depth defense network design. ïÆ'Ëœ Design a defense in depth network. Research the latest technology such as firewalls, IDS, IPS, VPN, Virus Protection, and Malware Protection. Describe your design and the technologies used. Defend your design and provide a logical diagram of the system. When it comes to network defense, there is never a safe zone where a network is prone to attacks, which is why it is always a good idea to make use of the in-depth strategic defense. This is a coordinated use ofRead MoreNetwork Product Development Company : Security Issue1280 Words   |  6 PagesIoT Integration in Network Product Development Company : Security issue –Critical Literature Review. Introduction: The Internet of Things (IoT) sometimes known as Internet of objects. Internet of Things later will change to Internet of Everything which includes education, communication, business, science, government, and humanity. The internet is one of the most important and powerful creations in human history (Evan, 2011). The high volumes of data generated by IoT and technologies for the similarRead MoreWEEK TWO CMGT 400 INDIVIDUAL ASSIGNMENT Essay1436 Words   |  6 Pagesï » ¿ Common Information Security Threats involving Ethical and Legal Sally Lowe CMGT 400 January 19, 2015 Kell, David Common Information Security Threats involving Ethical and Legal Technologic advances occur at a rapid pace, with new devices coming out at frequent intervals. These new devices are appealing to college students who want to do everything as quickly and easily as possible. Because of the numerous smartphones, tablets, and laptops used by students and employees, college campusesRead MoreInternal Network Security1451 Words   |  6 Pagespeople in various places. Companies can get many advantages by using Internet network to support their business. Therefore, companies are trying as hard as they can, and give high effort in protecting their network from attack and make sure that they have the best network security. Most people think that the threat of security attack is only come from outside the company. In fact, the attack from inside the company network is more harmful with high frequency to be happened. As written by Cryptek (2001)

Security and Privacy Issue in Cloud Compute

Question: Discuss about the Security and Privacy Issue in Cloud Compute. Answer: Introduction Cloud computing is one of the most growing technology today. In this age of Globalization, mobilization and increase focus on concept of Lean, Cloud computing helps the organization in becoming lean by focusing less on their IT needs and more on their core competency, helps to increase mobility for global workforce (Hamlen, 2012). However, privacy and security concerns in cloud computing are not addressed completely leaving many questions unanswered in the minds of the CIOs. This is stopping widespread adoption of this great technology. The objective of this report is to elucidate and critically analyze the cloud computing technology in terms of its ability to handle security and privacy issues. Also, some common attacks in the history of cloud computing on cloud will be discussed to highlight the vulnerability of this technology. Analysis / Report on Discussion Forum There are various cloud service deployment models like Software-as-a service (SAA), Platform-as-a-service (PAAS) and Infrastructure-as-a-service (IAAS) where different services are provided by the cloud vendor (Pearson, 2009). Irrespective of the cloud deployment models utilized, below are the various ways in which cloud computing services are deployed and used. Public cloud refers to the model in which services are rendered to the general public over the internet. For instance, Google Gmail example of public cloud, office 365 is public cloud. Private cloud refers to one in which cloud computing environment is available only for the users of the organization. It gives the organizational greater control over its data. Such clouds can be hosted on-premise as well as on the externally hosted private clouds. Hybrid cloud refers to combination of both public and private cloud computing models. The added benefit is that along with the private cloud, public cloud is maintained to handle extra loads or emergency situation. It also provided the flexibility of computing to the organization. Out of all the above models, Only private model is accesses and consumed by the trusted folks. All the other models are accessed and consume by both trusted and untrusted. Example of Attack on Cloud There were DDOS attacks at speed of 20GB/sec in 2013 on the cloud. 2014 also witnesses multiple attacks over 1000GBPS on cloud (Bakshi, Dujodwala, 2010). As this cloud computing technology become more and more famous, it will be targeted more by the malicious users. Application layer attacks are very difficult to detect proactively in the cloud as it is difficult to differentiate genuine traffic and malicious traffic at this point of time (Shaikh, Haider, 2011). This risks the majority of services on the cloud. Clouds reaction time is 10-15 minutes in case any suspicious activity is detected however by this time, entire systems can be hacked due to the increasing speed of malwares. It is very important that multiplayer defense should be researched and deployed on cloud to make it less vulnerable to such attacks. Types of security threats There can be threat of malicious users. Malicious users can be internal consumer user, internal cloud user as well as third party user. Data leakage in cloud is another concern in cloud computing which can lead to information compromise (Rong, Nguyen, Jaatun, 2013). There are proper guidelines to be defined to handle such issues. Also, private clouds are generally considering safe but they are also equally vulnerable. In private cloud, generally the user end points are targeted to get the data and enter the cloud. Privacy Privacy is not a technical issue but more of legal and policy issue. Sometimes the organizations are not aware about how their information is being utilized leading to conflicts. Framework known as Safe Harbor privacy principles is defined by US and European trade commission which defines 7 principles (Chen, Zhao, 2012). Few of them are like users must be informed about their data is being collected; also individual can also opt out from giving their data if they want, enforcement of rules, choice and consent are important, disclosure and disclaimers should also be used. The discussion on the forum was definitely a platform where I was able to learn a lot. I have always believed that the learnings and the experiences of others is a great source of learning. In the forum, there were multiple ideas about the benefits and the challenges of cloud computing. It is correct that there are various risks and challenges of cloud computing. However, it is also correct that the benefits of cloud computing outweighs the risks or the challenges of cloud computing (Ullah Khan, 2014). The logical closure of the discussion could be that the organizations should certainly focus on cloud computing. However, the organizations should have the strategy in place where the risks could be mitigated. Issues that were not addressed The discussion forum was very informative and a good discussion happened on the forum. However, I believe that the issue of privacy for the employees working in the organization could have been discussed more. The issues for cloud computing could be addressed from employees perspective as well as the organizational perspective (Sen, 2013). The detailed analysis of the issues would have helped the individuals to have a holistic and 360 degree view of the issues associated with the cloud computing. Impact of the issue in real world One of the negative impacts of this issue in real world is that the mid size and the small organizations does not fully realize the serious privacy challenges that occurs due to cloud computing. It is important that the organizations should also include employees while developing and implementing the policies and strategies for cloud computing. The employees must be made aware about the probable cause of risks in the system. Reflection I can say that I have learned a lot in the discussion forum. The cloud computing is definitely a way forward for organizations. However, it is important that the organizations should be aware of all the risks and challenges of cloud computing. I would say that the privacy risks of users is one of the biggest challenge that the organizations should address. When I look back and reflect, I realize that I have gained a lot from this discussion forum. There were certain things that I was not aware of. I knew the risks of cloud computing but my information was at a high level. With this discussion forum I was able to understand the small intricacies in the implementation of cloud computing. I have also learned that the small organizations and the mid-size organizations can also use cloud computing. Conclusion To conclude, Cloud computing is the latest technology that promises immense benefits however there is lot of research which is still required in this area as many of the concerns related to security and privacy issues are not been answered by the experts and remains open. However, there are lot of research and investment in the area by the Information technology giants like Microsoft, Google, Cisco, IBM in this area and the day is not far when the cloud will widespread adopted and all the security and privacy issues will be handled. This report discussed about the various types of cloud service models and the risk associated with each of that. Apart from it, famous DDOS attack of 2013 also discussed and weakness of application layer is leading to attacks. I would like to say that I look forward for these types of discussion where I get a platform to gain more from the knowledge and experiences of people around me. It is expected that the use of cloud computing would increase in the c oming team. References Bakshi, A., Dujodwala, Y. B. (2010, February). Securing cloud from ddos attacks using intrusion detection system in virtual machine. InCommunication Software and Networks, 2010. ICCSN'10. Second International Conference on(pp. 260-264). IEEE. Chen, D., Zhao, H. (2012, March). Data security and privacy protection issues in cloud computing. InComputer Science and Electronics Engineering (ICCSEE), 2012 International Conference on(Vol. 1, pp. 647-651). IEEE. Hamlen, K., Kantarcioglu, M., Khan, L., Thuraisingham, B. (2012). Security issues for cloud computing.Optimizing Information Security and Advancing Privacy Assurance: New Technologies: New Technologies,150. Pearson, S. (2009, May). Taking account of privacy when designing cloud computing services. InProceedings of the 2009 ICSE Workshop on Software Engineering Challenges of Cloud Computing(pp. 44-52). IEEE Computer Society. Rong, C., Nguyen, S. T., Jaatun, M. G. (2013). Beyond lightning: A survey on security challenges in cloud computing.Computers Electrical Engineering,39(1), 47-54. Sen, J. (2013). Security and privacy issues in cloud computing.Architectures and Protocols for Secure Information Technology Infrastructures, 1-45. Shaikh, F. B., Haider, S. (2011, December). Security threats in cloud computing. InInternet technology and secured transactions (ICITST), 2011 international conference for(pp. 214-219). IEEE. Ullah, K., Khan, M. N. A. (2014). Security and Privacy Issues in Cloud Computing Environment: A Survey Paper.International Journal of Grid and Distributed Computing,7(2), 89-98. Zhou, M., Zhang, R., Xie, W., Qian, W., Zhou, A. (2010, November). Security and privacy in cloud computing: A survey. InSemantics Knowledge and Grid (SKG), 2010 Sixth International Conference on(pp. 105-112). IEEE.

Unity and Division Themes free essay sample

A paper examining the theme of the balance of unity and division in Edgar Allen Poes short story, Fall of the House of Usher. This paper illustrating Poes doctrine that in order to have unity in nature, everything must have two equal yet separate divisions. It examines the opposing forces of human nature that each character possesses in the story and the characteristics of the house, narrator, Roderick and Madeline. The Fall of the House of Usher illustrates Poes doctrine that in order to have unity in nature, everything must maintain two equal yet separate divisions. Without both parts operating on an equal basis simultaneously one will overflow into the other and the balance will be lost resulting in an outcome usually for the worse. This is especially true in human nature and today most people can refer to it as the Ying and the Yang. Every detail of this story, from the opening description of the dank tarn and the dark rooms of the house to the unearthly storm which accompanies Madelines return from the tomb helps convey the unbalancing of several characters. We will write a custom essay sample on Unity and Division Themes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Poe uses the title House of Usher to refer to both the decaying of the physical structure as well as the decaying of Rodericks house (his head/sanity). Poe demonstrates the divided self theory as it represents many opposing things: sane and insane, tangible and intangible, reality and illusion, life and death.

7 Smart Questions to Ask in a College Interview

7 Smart Questions to Ask in a College Interview When it comes to college interviewing, remember that youre not the only one being interviewed. After submitting your personal essay, high school transcripts and SAT scores, it may feel like the admissions boards are the ones in the drivers seat and youre just along for the ride. In fact, once you reach the college visits and interview process, you have a lot of say in what happens next. In order to get the most out of your college interview, its best to prepare some questions that will make a difference in whether or not you choose this school. Admissions interviewers will always give you a chance to vet them, so take the time to consider whats most important to you in your college experience. Here are some examples of great questions to ask your interviewer: What kinds of internships or study abroad experiences are available? Many schools have connections with organizations and businesses outside of the college in order to build a bridge between studying and real-life work experiences. Study abroad programs are also sponsored by most schools. Find out about the options at your school if this is an experience you would like to have. How does it work? What courses are available? Are language lessons included? Will you stay on campus at the other school or with a host family? Is there a ___ team? If you play a sport and would like to continue playing it at college, ask about it. You may want to know how competitive their team is. Did they rank high against other schools in the last few seasons? How much does the college invest in this sport? Is the equipment new and up to date? If this sport is something youre passionate about, find out how valued your participation would be at this school. What type of social activities does the college offer to students on weekends? Social life is a big part of college. Even the most serious student needs to have some time to relax and enjoy some social activities. Find out what kind of entertainment the college organizes for its students. Are there dances, parties, concerts, movie screenings on the campus lawn? Do most students participate in these events or do a lot of students find entertainment off the campus? What do students generally like most about this college? And what do they like least? Interviewers can usually answer this question quite easily. They know the schools strengths and weaknesses. Its a great question for you to get a feel of how happy you would be at this school. If their biggest strength is campus community and this is an important aspect for you, then you should check that in the plus column. If their biggest weakness is lack of investment in college sports but youre not an athlete, then it wouldnt make a difference for your decision. How would you define the educational vision of the college? Most colleges have a mission statement that defines their goals and shapes their policies and campus climate. Getting to know the most deeply-held values of a school is a great way to determine if you belong there or not. Some schools are very academically and research driven, striving for excellence at any cost. Others take a more holistic view of education and value the importance of social and cultural factors. Its one of the best ways to find out the bottom line of the schools you are applying to. How much interaction and attention can I expect from my professors? Depending on the size of the school, you may have very limited access to your professors. At smaller schools, professors may be able to offer more personal attention and guidance to students. If this is an important aspect of learning to you, ask about it. Im planning to major in ___? What does the ___ department of this college have that makes it stand out from other schools? If you know your major already and youre aiming to attend one of the best schools in this field, go ahead and ask about it. Find out if this school can offer you the best opportunities or if theyre merely mediocre. Maybe theyre not known for this department, but they happen to have a great internship to offer in this area or next year theyre hiring one of the leading researchers in this field. The only way to find out is to ask.

Budgetary Process Essay Example for Free

Budgetary Process Essay â€Å"Identify and describe the key features that a budgetary process should achieve to achieve managerial goal congruent behaviour. However if budgets are over emphasised myopic behaviour may be observed where a manager (or groups of managers) takes action(s) that improve budgetary performance in the short term but may cause long term harm to the organisation† Discuss. A budget is a short term, often one year, business plan, usually expressed in financial terms (Atrill, Mclaney, 2011, p.314). There are three broad functions of budgeting, these are: quantification of plans, help in financial planning, and monitoring and controlling scarce resources through performance measurements. Throughout this essay I shall be discussing these three areas, breaking them down into seven more specific features of budgeting. Furthermore I shall discuss how myopic behaviour can cause long term harm to an organisation. Goal congruence means developing and maintaining the various activities within the enterprise in proper relationship to each other (Welsch, Hilton, gordan, 1988 p.50). From a managerial point of view this is better explained by making sure they are aware of the different goals set by multiply departments within the organisation; as well as making sure their own goals are in line with the organisations overall plans. There are seven key features that a budgetary process should achieve in order to achieve managerial goal congruent behaviour. The first key feature is authorization, this makes managers accountable for their actions/spending and helps prevent fraud in an organisation (Atrill, McLaney, 2011). For an organisation it is important to make the right choice between a centralised control of the budget, where the organisations overall aspirations are at the heart of any decision making, or to delegate the responsibility to subordinates who will have a better understanding of their local environment. Usually a mixture of centralised and delegated control is chosen, giving some responsibility to subordinates to maintain motivated (Berry, Broadbent, Otley, 2005 p.108). Goal congruence is best achieved by using authorization in the budgetary process to keep Managers / Subordinates clear on what is expected of them from a financial point of view. The next four functions come into effect when planning a budget. Forecasting is critical in preparing an organisation for what is to come in the future, â€Å"looking ahead must be better than moving forward with eyes closed† (Garrett, 2010). It involves calculating many variables in order to predict future economic conditions as well as how governments and competitors will behave. On top of this, the company needs to forecast how the relationship between price and demand will change. Planning links in closely with forecasting as both use secondary data to help organisations determine what to do next. Drury (2004) states that managers are encouraged to plan whilst preparing the budget so that they can consider what changes may occur and how they can respond. An organisation needs to plan out how they are going to treat upcoming circumstances, for example seasonal changes, trends in the market and the likely hood of the company incurring growth or decline. A combination of forecasting and planning enables managers to remain goal congruent as they are aware of what is expected from them and what is expected to happen to the market or organisation in the future. This allows them to have a better understanding of how they are going to achieve their goals and helps keep them focused and in line with the organisation. Berry, Broadbent, Otley, (2005) states the budgetary process provides, in different ways, a focus for forecasting and planning, whilst serving as a channel for communication and coordination. Communication is a critical part of the budgetary process as it is vitally important that each area of the organisation is given a budget that is relevant to the overall goals of the organisation as well as to their specific needs. It is extremely difficult to keep every area of the business content with the budgetary targets and goals set. Individual areas in a business will be competing with each other when relating to funding, resources etc. Goal congruence is achieved through communication by making sure communication is efficient between the different hierarchical levels and between each department. Most organisations form a budgetary committee which includes the senior management that are responsible for designing the strategy; they also receive the initial budgets from each functional man ager (Weetman, 2010, p.319). This will enable swift and clear transparent communication when negotiating the budget, resulting in the best possible budget for each area of the business, whilst achieving the organisations overall aspirations. The final feature of a budget that comes into effect during the planning stage is control / coordination. I have touched upon coordination in the budget process whilst talking about communication as there cannot be effective control/coordination without effective communication and vice versa. Control is critical in planning budgets, as it is important to make sure each area of the business is accountable for its actions, as well as being able to link the budget/targets for each area together to compensate for possible weaknesses in the organisation. Such weaknesses arise when one area of the organisation is relying on another area that cannot commit to what is needed (Weetman, 2010, p.325). Having coordinated budgets allows superiors in the organisation to realise where there are weaknesses early on and counteract the negative effect. An example of this would be out sourcing if the work load for one area of the business is more than it can handle. Budgetary control is often implement ed through cost centres or profit centres. Profit centres allow centralised responsible for revenue, expenses and profit. Whereas a cost centre enables responsibility for mainly costs (expenses) (Welsch, Hilton and gordan, 1988 p.597). These again support goal congruence as the business as a whole is able to see how each specific sections of the organisation is financially performing and whether or not they are helping to achieve the company’s aspirations. Motivation and evaluation are features of budgets that come into effect once the budgets are active. Motivation in budgeting can make or break how goal congruent managers are as motivation in budgeting is an extremely tricky procedure. It has been proven that budgetary targets can indeed improve staff motivation. However too soft a target will make it too easy for staff to achieve and therefore staff performance may fall, whereas setting targets that are deemed unachievable are also likely to decrease performance. Geert (1968) reached the conclusion that provided the budget does not exceed the highest target acceptable to an individual; the results will increase in line with increasing difficulty. A budget allows organisation to set targets and goals that are then compared with actual performance and evaluated. When using budgets (that have been used for motivational purposes) for evaluation, managers need to be careful not to look on small deviations to harshly. A motivational budget is harder to achieve as it is there to improve performance and efficiency in the organisation (Drury, 2004, p.595). Managers should remember that the budget is financially based and evaluating areas such as innovation, corporate social responsibility, staff moral and customer satisfaction are also important to the organisation when evaluating good performance. â€Å"In the context of dynamic demand analysis, habit formation is defined to be â€Å"myopic† when in each period the individual takes into account his consumption history but does not recognise the impact of his present consumption decisions on his future tastes,† (Pashardes 1986).Myopic behaviour is where individuals, organisations or managers focus solely on the short term. In an accounting context this can be extremely detrimental to an organisation’s long term goals, as managers are more focused on achieving their short term budgetary plans than looking at the company’s overall targets. A myopic mind can bring many problems to an organisation’s none financial goals. If managers are too focused on ach ieving there budgetary targets it can stifle the creativity and risk taking culture of the organisation (CIMA, ICAEW, 2004). This intern can have dramatic long term effects on an organisation’s creativity and entrepreneurial ability, as it is critical for them to move forward and develop as an organisation. A prime example of this can be seen with the demise of Woolworths, â€Å"history might have been different had woolworths not clung to its time-served ‘pic and mix’ business model† (Boje, Burnes and Hassard, 2012, p.332). In the retail industry it should be critical for managers to remain focused on keeping their store modern. It is proven that modernised stores can set higher prices, leading to larger profits, due to a higher net value added (Hemashree, 2008). Clearly Woolworth lack of enthusiasm towards modernising their stores and being too focused on cutting costs lead to a negative operating environment, hindering their chance of survival. A myopic approach to budgetary goals leads to a concentration on cost reduction and not value creation for managers. For any retailer like Woolworths, managers know that staff take up a huge amount of the companies costs. In the short term it becomes increasingly tempting for managers to enforce staff redundancies to help achieve those targets set by superiors (Berry, Broadbent, Otley, 2005). The actions of cost cutting by retail managers including Woolworths, for example reducing staff during seasonal change (e.g. after Christmas), would cause long term costs to the organisation. Instead of paying high costs due to seasonal staff redundancies and staff training, organisations could reduce staff hours during low points in trading then increase staff hours in line with increasing sales. As well as hindering the organisations ability to think of new ideas, the budgetary process can also have an effect on future development that is already in the pipeline. New projects are often put on hold by organisations which become more worried about meeting financial targets, than trying to expand the company and launch into new markets or create new products. IBM’s budgetary process became so long during the 1970’s that it took 18 months to complete their ‘annual’ planning cycle (Hope, Fraser, 2003, p.7). IBM’s management were affected by another budg etary related issue; becoming excessively inward focused to the point where they were unaware of competitor’s behaviour. Due to their high planning cost this lead them to be unable to, and lacking the agility and ability, to counteract (CIMA, ICAEW, 2004). Whilst competitors like Apple were becoming innovated and pushing through their new ideas involving personal computers, IBM were too busy focused on how they, as market leaders, were going to launch the next big thing. IBM misread the personal computer revolution and was unable to react to lower cost advanced computers created by competitors (Hope, Fraser, 2003). â€Å"Keeping an eye on the potential risks and changes in the operating environment is essential – as one delegate noted, budgeting may provide you with a map but if you drive with your eyes closed, you will crash anyway,† (CIMA, ICAEW, 2004). There are many methods or remedies that IBM and Woolworths could off used to prevent the budgetary problems associated with myopic behaviour. Beyond-budgeting is a modernised version of the traditional budgeting process that allows botto m up empowerment. This seems to be the best way for organisations to adjust to the fast changing world of the information age (Hope and Fraser, 2003). IBM were affected by being inward focused and unaware of competitors actions. If IBM had been aware of the new beyond-budgeting process they would have been setting their goals in relation to beating their competitors and not the budget (principle 7) (de Waal, 2005). This would of kept them market focused and enabled them to react faster to their competitors actions instead of misreading the market. Driver based planning and budgeting would of, again benefited IBM by helping to shorten their ‘annual’ budgetary process. Incorporating operational drivers would have meant IBM could reforecast on request and would have been agile enough to adapt to uncertain trading conditions (Barrett, 2005). This process as well as enforcing beyond-budgeting principles could off shortened the planning process involving three thousand people that IBM had in place. Woolworth main problem, like many organisations suffering from managerial myopic behaviour, was a lack of innovation. They became too focused with cost cutting practices, trying to achieving budgetary goals. â€Å"Everybody has a sandpit to play in. my sandpit financially is my control plan, If I stay within it, I’m free to play† (Marginson, Ogden, 2005). Keeping innovated and flexible is critical to achieve the organisations long term goals as well as meet short term budgetary targets. In conclusion, traditional budgets are seen as being incapable of meeting the demands of the competitive environment and are criticized for impeding efficient resource allocation and encouraging dysfunctional behaviour such as myopic decisions (deWaal, Hermskens-Janssen, Van de Ven, 2011). I have demonstated how individual beyond budgeting principles can add to traditional budgeting to support organisations, using examples of IBM and Woolworths to demonstrate. De Waal (2005) states that research shows the more beyond-budgeting principles an organisation implements, the better it performs. A combination of budgeting and beyond-budgeting principles allows managers to balance the inherent rigidity of their budgets with the more organic processes of innovation. (Marginson, Ogden, 2005). Using the key principles of beyond budgeting enables managers to focus on achieving long term goals, in line with the organisation’s overall objectives, as well as helping to speed up and modernise the traditional budgetary process. It is however important to remember that the features of a traditional budget are extremely important to most organisations. â€Å"Budgeting provides an overall framework of control without which it would be impossible to manage,† (CIMA, ICAEW, 2004). References Atrill, P., Mclaney, E., 2011. Accouting and Finance for non specialists. 7th ed. Essex: Pearson Education Limited. Barrett, R., 2005. Budgeting and Reforcasting, Financial Management. Berry, A. J., Broadbent, J., Otley, D., 2005. Management Control. 2nd ed. Hampshire: Palgrave Macmillan. Boje, D., Burnes, B., Hassard, J., 2012. The Routledge Companion to Organisational Change. Oxon: Routledge. CIMA., ICAEW., 2004. Better Budgeting. London: Silverdart Ltd. de Waal, A., 2005. Insights from Practice is your Organisation ready for Beyond-Budgeting?, Measuring Business Excellence. Q Emerald Group Publishing Limited, 9 (2) (November) pp. 56-67. de Waal, A., Hermkens-Janssen. M., Van de Ven, A., 2011. The Evolution Adoption Framework. Emerald Group Publishing Limited. Drury, C., 2004. Management and Cost Accounting. 6th ed. London: Thomas Learning. Garrett, K., 2010. Budgeting. ACCA. Geert, H., Hofstede., 1968. The Game of Budget Control. London: Tavistock Publication. Hemashree, A., 2008. A Study on Working of Modern and Traditional Retail Outlets. Dharwad: University of agricultural sciences. Hope, J., Fraser, R., 2003. Beyond Budgeting. United States: Harvard Business School Publishing Corporation. Marginson, D., Ogden, S., 2005. Budgeting and Innovation, Financial Management. Pashardes, P., 1986. Myopic and Forward Looking Behaviour in a Dynamic Demand System, International Economic Review. Wiley, 27 (2) (June), pp.387-397. Weetman, P., 2010. Management Accounting .2nd ed. Essex: Pearson Education Limited. Welsch, G. A., Hilton, R. W., & Gordan, P. N., 1988. Budgeting – Profit, Planning and Control. 5th ed. New Jersey: Prentice Hall. Budgetary Process. (2017, Feb 04).

Anatomical features Essay Example | Topics and Well Written Essays - 500 words - 1

Anatomical features - Essay Example The â€Å"Lucy† skeleton found at hadar Ethiopia and Dikika also found in Ethiopia. Other features like Footprints and others discovered by paleoanthropologist proved that certain creatures lived on earth millions of years ago before we were born. Australopithecus afarensis is one of the extinct creatures discovered by Paleoanthropologists. Its remains were found in Ethiopia and it lived between close to 4 million years ago (Walter 2002). It was slenderly built. It is believed that A. afarensis was more closely related to modern human species, Homo sapiens The most famous fossil is the partial skeleton named Lucy (3.2 million years old) found by Donald Johanson and colleagues (Esteban 2007). In life, Lucy had a height of roughly 1.1 meters and its weight was about 30 kilograms. Lucys skeleton gave signs that she was bipedal. The shape of lucys pelvis was a good reason to believe that she was bipedal. Another proves is femurs angle from hip socket to the knee joint, her skull was the same size as that of a chimpanzee (Esteban 2007). Lucy had one pelvic bone and made it difficult to tell the gender The feet of Lucy were far apart, and each hind leg descends straight to the ground beneath the hip socket. The tibiae drop straight to the ground. Lucy teeth were resemblance to that of modern human. She had canine same size like that of human being. Fingers were curved in such away that it suggests they grasp branches as they climb. Its iliac blades were short and seem wide. Its sacrum was wide and positioned directly behind the hip joint. Lucy had had much smaller and more v-shaped jaws. The footprints found in volcanic ash were similar to features of human leg phalanges and proved o be a creature similar to human. Ardipithecus is a fossil hominoid, described by its discoverers as a very early hominin genus. Aramidus lived about 4.4 million years ago. It was Like