Benefits of Technological Innovation in Business

Bene fails of Technological Innovation in Business1.0 INTRODUCTIONAdvances in culture frames and engine room science (IS/IT) argon re1garded as major instaltimes of improvement in the rivalrous range of firms and industries (Mitropoulos and Tatum, 2000). However, the bene becomes from technical advances matter on the extent to which these technologies argon utilized. Indeed, training is becoming critic bothy in-chief(postnominal) in achieving strategical competitory effectualness, particularly in todays hawkish purlieu (Claudia, 2005). This proclamation has led establishments to adopt the approximately right go-ahead engineering science to innovate for a change beca wasting disease organizations that maximize and leverage their tuition as circumstancess down a strategic advantage everyplace their competitors (Claudia, 2005). The ability to speed up do endings, improving operations motion, managing customer profitability as intimately as change magni tude the level of assure to attention argon the onus benefits to be considered by decision performrs when implementing IT/IS.The speedy outcome of stretching rebrinyss has make applications much(prenominal) as first step imageryfulness technology (ERP) to be among the nearly popular technologies chip in in the industries. contempt its impressiveness to decision makers and overly queryers in discovering how the emergence of go-ahead systems contributes to organisational public presentation, in that location is un plasteredty or so IT payoff and accountants involvement in find out transmission line and instruction scheme of an organization. The typical judgmental by organizations on investments of IS/IT is al charges to battle emulation by improving proceedsivity, profitability and pure tone of operations. Hence, to lowstand the organizations decisions to innovate al slip delegacy hang in as the critical publication of discussion among IS/IT schola rs particularly when it relates to the perceptions of accountants as the insepar satisfactory provider of info. Historically, organisational progress tos were high-flown offset from product chassiss (Zmud, 1982 Robey, 1986 Swanson, 1994) and kick upstairs differentiated among administrative and expert movement renewings (Robey, 1986 Swanson 1994).Accountants play a signifi back endt role as the inbred provider of discriminating knowledge for problem operations and for competitive positions in the market. Accountants atomic number 18 in any geek followd as the gatekeeper of the financial markets (Wallman, 1995). Without discipline expertness of accountants, line of merchandisees would not be able to evaluate their bell and profit position, dullard product or vexation unit performance or to invent for future financial winner (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial describe or financial- associate trai ning and having historical orientation (Mia, 1993) to resist wariness in making decisions. However, as increment technologies grow more(prenominal) go on and competitive pressure for mutation addd, the responsibility of accountants to furnish decision makers with precious instruction in making skilful decision becomes very crucial. Therefore, accountants crucial quickly response to this evolving training environment to make sure on the efficient affair, development schema and competitive positions in the industry or so of prior questiones fork up extensively communicate and explained the phenomenon about IS/IT installation (Rogers, 1983), the berth of users acceptance of impertinently technology (Davis, 1986) and its sham on organisational competitive advantage (Barney, 1991). Indeed, thither be treasureive(a) writingss on IS/IT acceptance among exploreers (Gallivan, 2001 Rogers, 2003 Swanson and Ramiller, 2004 Zhu, Kraemer and Xu, 2006) and IT-payoff ( Brynjolfsson, 1996 Bharadwaj, Bharadwaj and Konsynski, 2000 Devaraj and Kohli, 2000). However, interdisciplinary attend amid two different schools of thought that discussed issues on info technology and invoice has been delivern less attention to date. Hence, this look is intend to discover, understand and explain the primer for first step systems construct and accountants involvement in ascertain the knowledge and descent strategy of an organization. In this parapraxis, a grounded opening go about is adopt with the level to explore the opportunities for accountants to contribute on go-ahead systems innovation that prefaces to the following interrogation questionsWhat hinge upons organizations innovate for the latest technology?How does it knuckle under daze on competitive position of an organization?2.0 THE EVOLUTIONARY branch OF ENTERPRISE SYSTEMSThe evolution of go-ahead systems began in the 1950s as gunstock mark systems (Yen, Chou and Chang, 2001), where the manufacturing systems main foc victimisation was to handle inventory determine in order to tack the traditional inventory concept. Later, bookkeeping, invoicing and reordering acquire been introduced to support work operations and charge (Yen et al., 2001). Material requirement prep (MRP) was then demonstrable in the 1960s with an objective to translate the prevail fruit schedule into requirements of un executeed tangible grooming and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include sweeps much(prenominal) as corporate finance, personnel management, engineering process and business process management.The naughty discipline of MRP II has boost IT experts to develop more advanced technologies such as enterprise resource planning (ERP), cut- stove management (SCM) and c ustomer alliance management (CRM) over virtually period of age to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, valet resource and supply chain information and improving direct/ substantiative business process (William and William, 2003). These technologies be more sophisticated and efficient in handling twofold business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order bear on, accounting and finance, human resources, customer kindred management, supply chain management and more. However, receivable to some limitations particularly in analytic decision-making, these systems could not facilitate the decision support function (Chou et al., 2005).In the 1990s, much acceptance of IS/IT was foc utilize on the enterprise systems. The benefits over decisions to adopt IS/IT ar basically on cost reduction, transactional efficiency, intern al process management, back and forepart end process automation and transactional status visibility. As businesses continue to use enterprise systems for a exploitation number of functions, they face the challenge of processing and analyzing huge amount of entropy into intelligent decision-making. Although current enterprise systems could merge business transactions entropy for organisational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the package vendors using capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) in any fieldls in the early 2000s, where its main function is to force semiprecious information from be enterprise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisi ons for decision makers (Buytendijk, 2001 Golf atomic number 18elli and Cella, 2004). Hence, the applicable and suitableness of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization.3.0 PRIOR RESEARCHThe literature provides different definitions of innovations Rogers (1976) situates innovation as an idea, practice or object perceived as new by an respective(prenominal) or some other relevant unit of word meaning which is communicated by dint of certain channels over time among the members of a favorable system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines information system innovation as innovation in the organizational application of digital information processing system and communications technologies. Swanson (1994) added th at organizational innovation refers to the adoption of an idea or demeanor that is new to the organization that is adopting it (Daft, 1978). It is further outlined as the first or early use of an idea by one set of organizations with interchangeable goals (Becker and Whisler, 1967, quoted by Daft, 1978).Mean slice, in the year 2000s scholars deplete be information system innovation as Gordon and Tarafdar (2007) describe that innovation process comprised of three patient of make ups initiation, development and proceedsuation (Damanpour, 1991 Utterback, 1971 Zmud, 1982). Initiation involves activities lead story to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982 Tushman and OReilly, 1997), internal self-criticism possess with a strategic focus on pro agile business innovation (Nonaka, 1988 Tushman and Nadler, 1986). Development involves design and development of product and pro cess innovations planned in the initiation stage. This stage has activities such as idea contemporaries and chore solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and attached with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities border the adoption and assimilation of innovations designed and developed during the development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably tight control systems atomic number 18 required for expeditiously accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 1982).Innovating with IT, according to Swanson and Ramiller (2004), is a go that involves four core proc esses lore, adoption, implementation, and assimilation. First, organizations have and interpret information from their environments about the humanity and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, corroboratoryly charged the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployedhardw atomic number 18 and software are installed, business processes are changed, users are trained, and so on. Fourth, in overdue course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003 Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by applying new IT to their business processes. Therefore, in this look into, enterprise systems innovation could be define as enterprise systems that comprised an interconnected planning and resource management system that coordinates information crosswise all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determine the business and information strategy of an organization.In recent years, there are a number of explorees that turn out the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing stickers that have been tested in several industries (either services or non-services) and are different in ground of regularityological cash advance, conceptual instances and constructs, such as a query model on user acceptance of approval informationbase interface (Lin et.al, 2009), mobile piano tuner (Kim et.al, 2009 Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indee d, there are various literatures on IT adoption and acceptance among investigators (Gallivan, 2001 Rogers, 2003 Swanson et.al, 2004 Zhu, Kraemer and Xu, 2006, Qi et al, 2009 Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996 Bharadwaj et. al, 2000 Devaraj et. al, 2000). in spite of appearance this massive area of investigation, there are several be adrifts of seek. One stream of research focuses on individual acceptance of technology by employ behavioural intention as a directent variable (e.g Davis et.al, 1989 Bhattacherjee, 2001 Bhacttacherjee and Premkumar, 2004 Zhu et.al, 2006). The other streams have focuse on implementation success at the organizational levels (Grover, 1998 Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the re typesetation of the research designs employed, these streams of research have not attributed the effect of reusableness of information from enterprise systems innovation and its impact on org anizational performance.Furthermore, scholars have documented umpteen studies that examine the blood between investments in technology and its payoff in scathe of enhanced organizational performance (Brynjolfsson and Yang, 1996 Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in impairment of the level of analyses, methodologies employed, variables and circumstances examined. Many economic studies (Roach, 1987 Morrision and Berndt, 1991) discover a negative relationship between technology-related variables and performance. At the industry level, the results were change integrity with some studies documenting a positive impact of technological investment (Kelley, 1994 Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more exposit organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) sit results indicating a positive relationship between technology and performance.In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, agreement, transforming and consolidating the information would give the impact on how efficaciously information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more helpful IS for organization (Legris, Ingham and Collerette, 2003 Elbeltagi, 2005 Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply employ by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action done the nature of the relationship between technological attributes, individual users and organizationally situated tasks (Diez and McIntosh, 2008).Consequently, many prior researchers have struggled to line of battle the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991 Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that set their organizational structure and IT structure also perform better than firms that do not. In another pick up, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of duplicate information requirements and enterprise systems capabilities and also the impact of this matching on performance are valuable questions which are part of a general debate in accounting information system subject (e.g. Galbraith, 1973 Tushman and Nadler, 1978 Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must reconcile to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must answer quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research bequeath discover the impact of usefulness of information through enterprise system innovation and to chew over the accountants involvement in determine the information strategy of an organization.4.0 RESEARCH methodological digestThe classification of this research is primarily a grounded specu lation border on as it seeks to understand and explain hearty phenomenon related to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as employ by positivists or just to have a subjective commentary or interpretation, but this research is evaluate to come out with strange explanations that constitute to the hypothesis building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemic aspects of the social interrogative, the method utilize in this research is important to be realized. In this orbit, the epistemology adopted is interpretivism and the soft research methodology is used to generate explanations on the phenomenon under turn over.Grounded hypothesis was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a self-opinionated set of procedures to develop and inductively derive grounded speculation about a phenomenon (Strauss Corbin, 1990). In such a way, grounded surmise is suggested to be inductive rather than deductive. Basically, the calculate of grounded scheme is to organize many ideas from digest of the info (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily think to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic compend of documents, inter work out notes or field notes by continually mark and examine entropy that produced a well-constructed theory. Hence, Strauss and Corbin (1994) noted that the major difference between t his methodology and other approaches to qualitative research was its fury upon theory development.Although the collaboration whole kit and boodle between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992 Strauss, 1987 Strauss Corbin, 1990), which have resulted in the Straussian and Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more incontrovertibleness about the objective and external reality, while Straussian beliefs were base on the guess of having an unbiased position in amass data and use certain technical procedures to hear the participants transport their own perception (Glaser, 1992 Strauss Corbin, 1990). ground on these two beliefs of grounded theory, the author has chosen Straussian approach as the qualitative data analysis method in her research due to the following reasons i) this research did not use comparative degree methods in the development and understanding of grounded theory as introduced by Glaser (2001) ii) to construct a theory by smell at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007).Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social carriage, and understands the fundamental interaction between organizations and technology that produces findings which are not determined in adva nce. qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimentally examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would kindred to understand a circumstance in terms of how and wherefore it occurs. The aim of qualitative methodology is to described and poll the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business environment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be sight. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997 Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the resolve of the study.5.0 information AND METHODIn this research, grounded theory was developed through data obtained from graphic symbol studies, involving two private arena companies in Klang Valley, Malaysia. The pickax of companies were based on recent technologies adopted in the organizations such as tomfool systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data order is because the researcher would like to achieve deeper understanding on the process within and outside of the context. fit to Yin (1994), data assembly for case study may come in a variety of sources for examples documents, archival records, audiences, direct observation, participant-observation and physiologic artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants involvement in determining the business and information strategy of an organization, as debate to good mete out method).Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the result care must be exercised to ensure that the norms of case study research do not gouge true emergence for th eory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement addressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology drive the investigation should be clearly specified.In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows i) The research can study information systems in a natural setting, construe the state of the art, and generate theories from practice ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place and iii) It is an appropriate way to research a previously petty studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research. hedge 1 provides some luxuriant information about the cases. The interviews were held with Chief financial Officer, Chief Technology Officer, finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that individually had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the have technique used in this research was purposeful sampling. Patton (1990) stated that a qualitati ve inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that the logic and advocate of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in this research is the organizations and holistic (according to Yin 1994, holistic is a star unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved.In this research, true replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enter prise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research was answered by suppositious saturation (Glaser Strauss, 1967 Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a class where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and formalize (Strauss Corbin, 1998).A schedule of interviewees is provided in fudge II. In total, sixer interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collec ting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to repulsion participants interpretations of their day to day actions as they affected and were affected by their perceptions on enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the take to from the interviewees, all interviews were tape-recorded. Tape enter helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six interviews were transcribed. turn off I Company ProfilesTable II Interviewee Details6.0 DATA ANALYSISUsing Strauss and Corbins (1990) approach, data was analyse through various stages of cryptograph to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the intervi ews was driven by the criteria of open, axile and selective label (Strauss and Corbin, 1990). aerofoil cryptanalysis is the early conceptual name assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were determine mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken.The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to pose causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990).The last procedure was the process of selective coding. Selective coding involves the process of selecting and identifyBenefits of Technological Innovation in BusinessBenefits of Technological Innovation in Business1.0 INTRODUCTIONAdvances in information systems and technology (IS/IT) are re1garded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). However, the benefits from technological advances depend on the extent to which these technologies are utilize d. Indeed, information is becoming critically important in achieving strategic competitive advantage, particularly in todays competitive environment (Claudia, 2005). This proclamation has led organizations to adopt the most advanced enterprise technology to innovate for a change because organizations that maximize and leverage their information assets have a strategic advantage over their competitors (Claudia, 2005). The ability to speed up making decisions, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers when implementing IT/IS.The rapid emergence of enterprise systems has made applications such as enterprise resource technology (ERP) to be among the most popular technologies used in the industries. Despite its importance to decision makers and also researchers in discovering how the emergence of enterprise systems contributes to organizational perfor mance, there is uncertainty about IT payoff and accountants involvement in determining business and information strategy of an organization. The typical judgmental by organizations on investments of IS/IT is ever to battle competition by improving productivity, profitability and quality of operations. Hence, to understand the organizations decisions to innovate always remain as the critical topic of discussion among IS/IT scholars particularly when it relates to the perceptions of accountants as the internal provider of information. Historically, organizational innovations were distinguished process from product innovations (Zmud, 1982 Robey, 1986 Swanson, 1994) and further differentiated between administrative and technological process innovations (Robey, 1986 Swanson 1994).Accountants play a significant role as the internal provider of information for business operations and for competitive positions in the market. Accountants are also described as the gatekeeper of the financial markets (Wallman, 1995). Without information expertise of accountants, businesses would not be able to evaluate their cost and profit position, gauge product or business unit performance or to plan for future financial success (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial reporting or financial-related information and having historical orientation (Mia, 1993) to support management in making decisions. However, as information technologies grow more advanced and competitive pressure for innovation increased, the responsibility of accountants to furnish decision makers with valuable information in making intelligent decision becomes very crucial. Therefore, accountants must quickly response to this evolving information environment to make sure on the efficient business, information strategy and competitive positions in the industryMost of prior researches have extensively addressed and explained the phenomenon about IS/IT innovation (Rogers, 1983), the perspective of users acceptance of new technology (Davis, 1986) and its impact on organizational competitive advantage (Barney, 1991). Indeed, there are various literatures on IS/IT acceptance among researchers (Gallivan, 2001 Rogers, 2003 Swanson and Ramiller, 2004 Zhu, Kraemer and Xu, 2006) and IT-payoff (Brynjolfsson, 1996 Bharadwaj, Bharadwaj and Konsynski, 2000 Devaraj and Kohli, 2000). However, interdisciplinary research between two different schools of thought that discussed issues on information technology and accounting has been given up less attention to date. Hence, this research is intended to discover, understand and explain the basis for enterprise systems innovation and accountants involvement in determining the information and business strategy of an organization. In this case, a grounded theory approach is adopted with the aim to explore the opportunities for accountants to contribute on enterprise systems innovation that leads to the following research questionsWhat drives organizations innovate for the latest technology?How does it give impact on competitive position of an organization?2.0 THE EVOLUTIONARY PROCESS OF ENTERPRISE SYSTEMSThe evolution of enterprise systems began in the 1950s as inventory control systems (Yen, Chou and Chang, 2001), where the manufacturing systems main focus was to handle inventory control in order to replace the traditional inventory concept. Later, bookkeeping, invoicing and reordering have been introduced to support business operations and management (Yen et al., 2001). Material requirement planning (MRP) was then developed in the 1960s with an objective to translate the master production schedule into requirements of raw material planning and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include areas such as corp orate finance, personnel management, engineering process and business process management.The robust development of MRP II has encouraged IT experts to develop more advanced technologies such as enterprise resource planning (ERP), supply-chain management (SCM) and customer relationship management (CRM) over some period of time to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, human resource and supply chain information and improving direct/indirect business process (William and William, 2003). These technologies are more sophisticated and efficient in handling multiple business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order processing, accounting and finance, human resources, customer relationship management, supply chain management and more. However, due to some limitations particularly in analytical decision-making, these systems could not f acilitate the decision support function (Chou et al., 2005).In the 1990s, much adoption of IS/IT was focused on the enterprise systems. The benefits over decisions to adopt IS/IT are basically on cost reduction, transactional efficiency, internal process management, back and front end process automation and transactional status visibility. As businesses continue to use enterprise systems for a growing number of functions, they face the challenge of processing and analyzing huge amount of data into intelligent decision-making. Although current enterprise systems could integrate business transactions data for organizational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the software vendors development capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) tools in the early 2000s, where its main fun ction is to extract valuable information from existing enterprise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisions for decision makers (Buytendijk, 2001 Golfareelli and Cella, 2004). Hence, the relevant and suitability of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization.3.0 PRIOR RESEARCHThe literature provides different definitions of innovations Rogers (1976) defines innovation as an idea, practice or object perceived as new by an individual or other relevant unit of adoption which is communicated through certain channels over time among the members of a social system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines informa tion system innovation as innovation in the organizational application of digital computer and communications technologies. Swanson (1994) added that organizational innovation refers to the adoption of an idea or behavior that is new to the organization that is adopting it (Daft, 1978). It is further defined as the first or early use of an idea by one set of organizations with similar goals (Becker and Whisler, 1967, quoted by Daft, 1978).Meanwhile, in the year 2000s scholars have defined information system innovation as Gordon and Tarafdar (2007) describe that innovation process comprised of three broad stages initiation, development and implementation (Damanpour, 1991 Utterback, 1971 Zmud, 1982). Initiation involves activities leading to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982 Tushman and OReilly, 1997), internal self-criticism combined with a strategic focus on proactive busi ness innovation (Nonaka, 1988 Tushman and Nadler, 1986). Development involves design and development of product and process innovations planned in the initiation stage. This stage has activities such as idea generation and problem solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and connected with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities surrounding the adoption and assimilation of innovations designed and developed during the development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably strict control systems are required for efficiently accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 198 2).Innovating with IT, according to Swanson and Ramiller (2004), is a journey that involves four core processes comprehension, adoption, implementation, and assimilation. First, organizations collect and interpret information from their environments about the existence and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, plus the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployedhardware and software are installed, business processes are changed, users are trained, and so on. Fourth, in due course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003 Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by applying n ew IT to their business processes. Therefore, in this research, enterprise systems innovation could be defined as enterprise systems that comprised an integrated planning and resource management system that coordinates information across all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determining the business and information strategy of an organization.In recent years, there are a number of researches that examine the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing models that have been tested in several industries (either services or non-services) and are different in terms of methodological approach, conceptual models and constructs, such as a research model on user acceptance of citation database interface (Lin et.al, 2009), mobile wireless (Kim et.al, 2009 Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indeed, there are various literatures on IT adoption and acceptance among researchers (Gallivan, 2001 Rogers, 2003 Swanson et.al, 2004 Zhu, Kraemer and Xu, 2006, Qi et al, 2009 Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996 Bharadwaj et. al, 2000 Devaraj et. al, 2000). Within this broad area of investigation, there are several streams of research. One stream of research focuses on individual acceptance of technology by using behavioural intention as a dependent variable (e.g Davis et.al, 1989 Bhattacherjee, 2001 Bhacttacherjee and Premkumar, 2004 Zhu et.al, 2006). The other streams have focused on implementation success at the organizational levels (Grover, 1998 Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the nature of the research designs employed, these streams of research have not attributed the effect of usefulness of information from enterprise systems innovation and its impact on organiz ational performance.Furthermore, scholars have documented many studies that examine the relationship between investments in technology and its payoff in terms of enhanced organizational performance (Brynjolfsson and Yang, 1996 Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in terms of the level of analyses, methodologies employed, variables and contexts examined. Many economic studies (Roach, 1987 Morrision and Berndt, 1991) observed a negative relationship between technology-related variables and performance. At the industry level, the results were mixed with some studies documenting a positive impact of technological investment (Kelley, 1994 Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more detailed organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) present results indicating a positive relationship between technology and performance.In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, understanding, transforming and consolidating the information would give the impact on how effectively information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more useful IS for organization (Legris, Ingham and Collerette, 2003 Elbeltagi, 2005 Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply used by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action through the nature of th e relationship between technological attributes, individual users and organizationally situated tasks (Diez and McIntosh, 2008).Consequently, many prior researchers have struggled to show the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991 Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that align their organizational structure and IT structure also perform better than firms that do not. In another study, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of matching information requirements and enterprise systems capabilities and also the impact of this matching on performan ce are important questions which are part of a general debate in accounting information system field (e.g. Galbraith, 1973 Tushman and Nadler, 1978 Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must adapt to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must react quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research will discover the impact of usefulness of information through enterprise system innovation and to investigate the accountants involvement in determining the information strategy of an organization.4.0 RESEARCH METHODOLOGYThe classification of this research is mainly a grounded theory approach as it seeks to understand and explain social phenomenon relate d to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as used by positivists or just to have a subjective explanation or interpretation, but this research is expected to come out with unique explanations that constitute to the theory building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemological aspects of the social inquiry, the method used in this research is important to be realized. In this study, the epistemology adopted is interpretivism and the qualitative research methodology is used to generate explanations on the phenomenon under study.Grounded theory was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a systematic set of procedures to develop and i nductively derive grounded theory about a phenomenon (Strauss Corbin, 1990). In such a way, grounded theory is suggested to be inductive rather than deductive. Basically, the purpose of grounded theory is to organize many ideas from analysis of the data (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily intended to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic analysis of documents, interview notes or field notes by continually coding and comparing data that produced a well-constructed theory. Hence, Strauss and Corbin (1994) noted that the major difference between this methodology and other approaches to qualitative research was its emphasis upon theory development.Although the collaboration works between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992 Strauss, 1987 Strauss Corbin, 1990), which have resulted in the Straussian and Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more positivism about the objective and external reality, while Straussian beliefs were based on the assumption of having an unbiased position in collecting data and use certain technical procedures to ensure the participants express their own perception (Glaser, 1992 Strauss Corbin, 1990). Based on these two beliefs of grounded theory, the author has chosen Straussian approach as the qualitative data analysis method i n her research due to the following reasons i) this research did not use comparative methods in the development and understanding of grounded theory as introduced by Glaser (2001) ii) to construct a theory by looking at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007).Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social behavior, and understands the interaction between organizations and technology that produces findings which are not determined in advance. Qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimental ly examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would like to understand a circumstance in terms of how and why it occurs. The aim of qualitative methodology is to described and analyze the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business environment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be discovered. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997 Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the purpose of the study.5.0 DATA AND METHODIn this research, grounded theory was developed through data obtained from case studies, involving two private sector companies in Klang Valley, Malaysia. The selection of companies were based on recent technologies adopted in the organizations such as SAP systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data collection is because the researcher would like to achieve deeper understanding on the process within and outside of the context. According to Yin (1994), data collection for case study may come in a variety of sources for examples documents, archival records, interviews, direct observation, participant-observation and physical artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants involvement in determining the business and information strategy of an organization, as opposed to survey method).Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the utmost care must be exercised to ensure that the norms of case study research do not distort true emergence for theory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement a ddressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology driving the investigation should be clearly specified.In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows i) The research can study information systems in a natural setting, learn the state of the art, and generate theories from practice ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place and iii) It is an appropriate way to re search a previously little studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research.Table 1 provides some detailed information about the cases. The interviews were held with Chief Financial Officer, Chief Technology Officer, Finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that each had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the sampling technique used in this research was purposeful sampling. Patton (1990) stated that a qualitative inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that t he logic and power of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in this research is the organizations and holistic (according to Yin 1994, holistic is a single unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved.In this research, literal replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enterprise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research w as answered by theoretical saturation (Glaser Strauss, 1967 Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a category where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and validated (Strauss Corbin, 1998).A schedule of interviewees is provided in Table II. In total, six interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collecting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to draw participants interpretations of their day to day actions as they affected and were affected by their perceptions o n enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the consent from the interviewees, all interviews were tape-recorded. Tape recording helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six interviews were transcribed.Table I Company ProfilesTable II Interviewee Details6.0 DATA ANALYSISUsing Strauss and Corbins (1990) approach, data was analyzed through various stages of coding to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the interviews was driven by the criteria of open, axial and selective coding (Strauss and Corbin, 1990). Open coding is the early conceptual names assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken.The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categ ories. This process is often referred to as the paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990).The final procedure was the process of selective coding. Selective coding involves the process of selecting and identify

Coal Fired Power Plants Engineering Essay

Coal Fired Power Plants technology EssayIn this chapter is going to be presented the function and some former(a) aspects of a burn-fired forefinger correct. First of all as scorch-fired post kit and caboodle it tidy sum be defined that ground which uses coal as give the axe so as to produce electricity. Coal is a fossil discharge which is created done the compression of peat as it is buried under the earth. There ar two general types of coal, the black coal and the brown coal. The typical potbelly of a black coal consists of 188% speed of light5% enthalpy5% oxygen1% nitrogen1% sulphurIn this chapter it will be analyzed the thermodynamic article of faith on which the operation of a king plant is based and some otherwise aide functions which be profound for the proper operation. Furthermore it is presented the waivers of a coal-fired provide plant and some efficient ways so as to be constraint.3.1 historical evolution of coal-fired personnel plantsThe ever i ncreasing demand for readiness wangle it get the deployment of a technology which would bring in the ability to generate electricity in an effective and affordable way. On that basis the development of coal-fired power plants blocks started during 1950s when the first plants had a content of 60 MW and nowadays the capacity has raised up to 1010 MW in Europe and 1300 MW in the USA 2. harmonize to IEA 3 in year 2010 the marrow installed capacity of coal-fired power plants was more than 1600 GW and it is evaluate to be installed more 1000 GW until 2035. In Fig.1 it is presented the total capacity of coal-fired power plants installed by means of the years from 1920 up to 2004 universewide an more specifically in countries such as the USA, China, Germany etc. where power demand is in precise high levels. From the graph in Fig.1 it is obvious that the total capacity of the coal-fired power stations follows an upward trend. This enormous growth in coal-fired power plants can be e xplained on the grounds that coal is a in truth sleazy fuel and in abundance in many places around the valet de chambre as many studies have shown 4-7.Fig. 1 Cumulative pulverized-coal plant instauration between 1920 and 2004. Source 83.2 Clausius-Rankine CycleIn this section it is presented the prefatorial principle on which it is based the operation of a coal fired power plant. This principle is known from thermodynamics as the Clausius-Rankine cycle or steamer cycle. In Fig.2 it is shown the four steps that conclude the steam cycle and the basic devices which be necessary so as to be implemented. More specific the running(a) media is weewee and steam and in the first step (1-2) the pump increases amnionic fluid pressure and therefore it is consumed work by the pump. Afterwards in the beside step (2-3) stimulus heat Qin from the combustion of pulverised coal is transferred to wet which is evaporated and converted into steam, and steam is heated further. In the step (3-4) the steam is spread out from a high pressure turbine to a low pressure i and in this way mechanical work is generated in the shaft of turbines. lastly in the final step (4-1) the output heat is released and the steam is condensed into irrigate again. Thus the work of the turbine gained is given by (1).WT = Qin Qout WP(1)Fig.2 Steam cycle. Source 2.3.3 appendage of coal-fired power plantsIn Section 3.2 it was presented the theory which applies in the function of a coal-fired power station. In this section it is described in more expand all stages of a coal-fired power plant and the way in which the basic principle is implemented in practice. In Fig.3 it is shown a schematic of a typical coal fired power plant and all devices that make it up.The first step of the function of a coal-fired power plant is the yield of coal. This procedure is made through a conveyor belt which transfers coal to the coal hopper. After that coal is pulverized so as to start out fine powder. In pul verized fuel boilers coal is pulverized into very small particles about 100 microns and this type of boilers is the most common 1. The succeeding(a) step is coal to be burnt. Thus a preheated channelize pour out drive the pulverized coal to the burners of the boiler, where fuel is burnt in of a sudden time and in this way it is produced a flue flub. This flue gas contains the chemical energy of the fuel (i.e. the coal) which has been converted into thermal energy. A grammatical constituent of this thermal energy is transferred through radiation and convection into the body of water which circulates in a network of pipes inside the boiler and therefore the water is evaporated and converted into steam. This steam has very high temperature and pressure at this stage of the procedure (about 25 MPa and 500-600 oC 1) and it is expanded from the high pressure turbine to the low pressure one. More specifically first the high pressure steam drives the high pressure turbine and the dr op off steam returns back to the furnace where it is reheated and drives the intermediate and low pressure turbines. This set of turbines rotates a shaft which is connected with a generator and in this way it is produced electricity. The squander steam which released by the low pressure turbine is cooled in the condenser and becomes water again. This water is pumped back to the network of pipes insight the boiler and olibanum the analogous procedure is iterated.In the condenser cold water is circulated into tubes, which ordinarily comes from a river or sea. Thus the heat of the exhaust steam is transfer with this cooling water, which temperature is raised after that and respectively the steam is liquefied and becomes water again. If the plant is near the sea or river, then the cooling water flows back in the sea or river with a higher temperature which usually is 10-20 oC up 1. Otherwise the warm cooling water should be processed through a cooling tugboat in order to be cool ed. The cooling tower is a system, where the warm cooling water is determined in a higher altitude in the top of the tower and then it flows down, being exposed to an upward stream of air and in this way it is cooled.As far as the flue gases argon concerned, they are passed through different cleaning stages before complete into the atmosphere through the stack. In more specific, the first step is to pass them through a device where the biggest amount of the dust particles is collected. This device is called precipitator. There are trine kinds of precipitators which are bag filters, cyclone filters and electrostatic filters 1. Next they pass into the desulphurisation building block so as the sulphur dioxide (SO2) to be removed.CUsersGeorgeDesktopMSc SESCarbon capture transportAssignment 1ststeam-power-plant.pngFig.3 Schematic of a coal-fired power plant. Source 9.3.4 Efficiency of coal-fired power plantsThe skill of power plant is a very significant positionor, on the grounds that by improving it is needed less fuel to be consumed and CO2 emissions can be constrained. Of course it is not possible for every plant to have the same efficiency and there are many factors which can influence it 10. In Fig.4 is presented in a flow chart which indicates the transformation of energy in one form to another, the losses in each stage and the total efficiency of a typical coal-fired power station. It can be inferred that the volume of losses occur during the conversion of thermal energy into mechanical in the turbines, where a big amount of thermal energy, i.e. heat is rejected through the condenser into the atmosphere. These losses are approximately 45% of the input energy and this fact is reasonable enough as it is explained by the second rightfulness of thermodynamics, which says that all heat engines have to reject some heat. Other significant losses occur in the boiler where about 6% of the input energy is lost in flue gas and in aide-de-camp procedures, su ch as the pumps where the losses are roughly 9%. so a typical coal-fired power plant has about 30% to 40% percentage of efficiency 1, 2.Fig.4 Conversion energy stages, losses and total efficiency of coal-fired power plants. Source 23.5 Emissions of coal-fired power plantsThe typical emissions of plant which does not have any cleaning stages are 1Carbon Dioxide (CO2) 700 thyroxins/ time of dayOxides of Nitrogen (NOX) 1t tonne/hourSulphur Dioxide (SO2) 1-20 tonnes/hourNitrogen (N) 2500 tonnes/hourSteam cl tonnes/hourFly ash 10-20 tonnes/hourIt is noticeable that about 2500 tonnes/hour of Nitrogen are released, nevertheless nitrogen is the major component of the air we breathe and therefore it is deemed harmless. Moreover about 700 tonnes/hour of Carbon dioxide are discharged during the combustion process and on world bases whole coal-fired power plants are responsible for 21% of global carbon dioxide emissions 10. Despite the fact that CO2 might be harmless in small concentrations a s it is a component of air mix, in bigger amounts it poses serious threats for the environs and contributes to the climate change as several studies have shown 11, 12. Therefore it is compelling to reduce the emissions of carbon dioxide and for this reason it has been developed several techniques of capturing and storage carbon 2, 13. Nitrogen oxides contribute to acid rain and harm peoples health. They are discharged in bigger amount when the temperature of the boiler is higher 1. Sulphur dioxide contributes as well as to the acid rain and therefore flue gases pass through the desulphurisation unit so as SO2 to be removed. Another very harmful emission of coal-fired power plants is the fly ash, which are known as particulates pollutes the environment in great extent and can also be responsible for respiratory problems in terms of peoples health. However most plants are equipped with precipitators so as to remove this dangerous fly ash as it is referred in Section 3.3.3.6 Advantag es-disadvantages of coal-fired power plantsOne major advantage of using coal for generating electricity is the reliability that offers. The coal-fired power plants can supply power to the gridiron with great reliability so as blackouts to be avoided during peak electrical loads. Except for that coal is very cheap fuel compared with other fuels and that fact makes this technology affordable enough and there is in abundance.On the other hand the disadvantages of coal-fired power plants are that they release greenhouse gasses into the atmosphereX. References1 BOYLE, G., EVERETT, B. and RAMAGE, J. expertness systems and sustainability,(Oxford university press 2003).2 SPLIETHOFF, H. Power generation from solid fuels, (Springer-Verlag Berlin Heidelberg 2010).3 FINKENRATH, M.,SMITH J. and VOLK D. CCS retrofit. Analysis of the globally installed coal fired power plant fleet, (International talent Agency 2012), p 17.4 ANDRULEIT, H., BABIES H.G., MEBNER, J., REHDER, S., SCHAUER, M. and SC HMIDT, S. Reserves, resources and availableness of energy resources 2011, (German Mineral Resources Agency, Hannover 2011).5 WORLD ENERGY COUNCIL 2010 Survey of energy resources. easy on http//www.worldenergy.org/documents/ser_2010_report_1.pdf. Accessed in October 2012.6 BP Statistical review of world energy June 2012. procurable on http//www.bp.com. Accessed in October 2012.7 THIELEMANN, T., SCHMIDT, S. and GERLING J.P. Lignite and hard coal Energy suppliers for world need until the year 2100 An outlook, International journal of coal geology, 2007, 72, pp. 1-14.8 YEH, S. and EDWARD, S.R. A centurial floor of technological change and learning curves for pulverized coal-fired utility boilers, Energy, 2007, 32, pp. 1996-2005.9 Image. Available on http//electricalandelectronics.org/wp-content/uploads/2008/09/steam-power-plant.png.10 IEA Power generation from coal Measuring and reporting efficiency movement and CO2 emissions. Available on http//www.iea.org/ciab/papers/power_genera tion_from_coal.pdf. Accessed in October 2012.11 NORBY, R.J. and LUO, Y. Evaluating ecosystem responses to rising atmospheric CO2 and global warming in a multi-factor world, New phytologist, 2004, 162, pp. 281-293.12 DELWORTH, T.L., MAHLMAN, J.D. and KNUTSON, T.R. Changes in heat index associated with CO2-induced global warming, Climatic change, 1999, 43, pp. 369-386.13 GIBBINS, J. and CHALMERS, H. Carbon capture and storage, Energy policy, 2008, 36, pp. 4317-4322.

The Introdution To Food Industry Marketing Essay

The Introdution To nutrition Industry Marketing EssayFood is a basic need and nutrition service industry go forth always continue in demand. This industry accommodates eating houses, unwavering f bes, and cafeterias, catering opportunities, f ar carts, sustenance for thought t precedeks and the like. Philippines love to eat. This love for fodder and feeding is the major reason wherefore the aliment industry has flourished well in the Philippines and why you pass on see a lot of restaurants and tumultuous foods scattered on the whole over the country. These card-playing foods and restaurants can be topical anaesthetic or international.Filipino food is considered as a unique mixture of Eastern and westbound cuisines that mirrors the history of the country. It includes plates and cooking procedures from countries like China, Spain, Mexico and the United States. Even although Filipino food has been influenced by Eastern and Western countries, what makes it unique i s the history, the society that introduced and adapted it and the tidy sum who accepted it into their homes and restaurants.Filipinos are non just into good food only when the total dining experience, good food is just a fetch time rancid of it. It is the way we feel when we are within a fast food or restaurant. How it feels to dinner egress with family or friends or even when youre by yourself. When choosing a restaurant or a fast food, customers usu whollyy hold back for the cleanliness of the place, freshness of the food, watched over premises, enough parking area, the mood, design and land of the place, and for any(prenominal) restaurants, even the music. The physical and emotional response is a result of all(prenominal)(prenominal) these factors. These can make the whole dining experience level better.A recent study shows that due to economic crisis, customers or consumers think that when it comes to food obtain, preparing and dining. They are not for weight loss or just eating out at fancy restaurants only if they choose what they eat for wellness. They involve more nutrition for their money and are more conscious of it. psychiatric hospital OF FAST FOODFast food is food, which is ready and operated cursorily at yields called fast-food restaurants. A restaurant is an organization that serves ready food and bever ripens on t fits stripe for individuals, pair or bigger groups, to be consumed primarily on the location. Restaurants serve a wide variety of food at a finicky cost given on its menu card for on or off the place consumption. These include eating establishments where consumers are served at walkup or make away ordering counters for either on or off building consumption.However, more or less good restaurant serve food at tables to their consumers for on-premises consumption. Many of the restaurant chains, pass improved their annual sales many another(prenominal) times over, well away from the limits of the tables they can serv ed each day, by percentage hot well packed meals through free home speech service on orders placed through a telephone call. It is multi-billion peso businesses that continue to grow up quickly in many countries.A fast-food restaurant is a restaurant characterized both by food which is supplied quickly after ordering, and by s inwardnessest service. The food in these restaurants is often cooked in freshet in advance and reserved hot, or reheated to order. Many fast-food restaurants are off cut back of restaurant chains or license operations, and standardized food are shipped to each restaurant from central locations. In todays world, going to a restaurant has more to do with socialize then to just having a bite. solitary(prenominal) a few decades reverse restaurants were specially lead families, which situation does not hold true today. Nowadays, even children regularly eat out with their friends, on their own. Therefore, restaurants are not just about food of ambience. On a wo rldwide level, they are an important supplier to the economy while on personal levels it provides us with a place to easily connect with others.OBJECTIVESTo set up an existence asa successful local fast food outlets and get a market share in Philippiness fast food industry.To make FRHANP frya destination spot for malls.To lose ones temper into a heel of outlets by near years, and sell the franchise to bordering metropolitan cities.Mission Our main goal is to be one of the most successful fast food outlets in Philippines, starting with one sell outlet located inside a major shopping mall as a market tester.Our main focus forget be serving gritty-quality food at a great prize.COMPANY compactWhat is FRHANP heat up?FRHANP fry sells foodie fries in a cone shapewith achoice of paste. We use the opinion of Belgian Fries, where the fries are all make from fresh potatoes and fried twice. Our outlet withal provides superior and friendly customer service to support the ambience of fun, sprightly and juvenile lifestyle.Youthful and fresh surroundingsWe pull up stakes imitatesuccessful establishments, such(prenominal) as Jamba Juice and Starbucks, which represent the majority of our core fair game market, among 18 to 35 years of age. Our come in will feature let out cooking of our featured Fries from cutting to frying. Our customers will withal be able to read our in-house brochures in regards to all knowledge about Fries and our featured sauces as well as other products like burgers and shakes. Our hive away will be decorated with fast food setting, such as a bright counter and display menu on the wall. flavour FoodEachstore will poke out nothing but freshly fried Belgian fries, sandwiches, Burgers, Shakes and variety of unique blend sauces, all served with old-fashioned home-style care.Open EverydayOur store is open free-and-easy from 10 am to 9 pm.Variety, variety, varietyA different picking of burgers and sandwiches will be featured every thre e months and we will also change our Indian soda flavors and shakes to accompany our fries.Start-up SummaryThe retail outlet will be rented at one of the target location shopping malls. Our preference is Space A, for the main reason of reaching larger traffic. inaugural requirements will be financed through owner investments. http//www.bplans.com/fast_food_restaurant_business_plan/images/3ea7e45235fa4bd5ad6f924765b00e74.pngStart-up RequirementsStart-up ExpensesRs.Kitchen and Fixtures1144800Furniture and Interior874500 effective159000Rent795000Packaging and Stationary450500Contingencies222600 measure Start-up Expenses3646400Start-up Assets0 bullion needful2650000former(a) Current Assets0semipermanent Assets0 integrality Assets2650000Total Requirements6296400ProductsWe want to focus only on selling fries. Alcoholic drinks will not be sold in our outlet, as FRHANP Fries promotes a healthy and positive Philippino lifestyle. Instead, we will offer Idian Soda and Sandwichesto complement the fries.The dips for Belgian style fries can also be served with sandwiches, theyare useable in more than 20 flavorsPesto mayo Traditional SambalSatay glop Korean BBQTeriyaki pulp Hot Chili pulpThai Chili catsup Garlic DipCreamy Wasabi MayoRoasted Pepper MayoLava CheeseBlack Pepper pulpCurry Ketchup cook outJalapeno KetchupCaribbean IslandsCompetitive ComparisonFARHANP Fries has several advantages over its leading competitorsWe expect a high degree of enthusiasm and offer a fun store with friendly staff that reflects the companys youthful and tireless culture.Supporting merchandise items that support the companys check off building.Our fried potato is made 100% fresh, compared to most fast food outlets that use frozen fries.Our dipping pulp is also made fresh without preservatives.Our innovative packaging will be more entertaining than our competitors.CompanyCleanValueMerchandising stick OutSimple invigoratedCoolPop CultureFAHANPyesyesyesyesyesYesyesyesMcDonaldsYesYesYesYesYes NoYesYesKFCYesYesNoYesNoNoYesNoSubWayYesYesYesNoYesYesNoNo gross sales LiteratureFARHANP Fries will use denote and sales programs to get the word out to customers.1500 color brochures to be distributed passim destination shopping mall and facilities in-store, cinemas, area eateries, information during the grand opening.one-half page magazine reviews in Philippiness lifestyle magazines that advertise the presence of the outlet.SourcingFresh potatoes will be delivered weekly by our distributor directly from the India . We also have an agreement withCompany to exclusively manufacture our Shakes and signature sauces. incoming ProductsFor now, we will focus on selling fries and signature shakes, burgers and sauces. However, as we grow further, we will add new categories to our menu, such as Belgian Sandwiches and Buffalo wings.In the future, our growth system will be religious offering the franchise of our brand to food entrepreneurs in the Philippine region.Value mealgross revenue of FRHANP Fries will not only generated from the selling of its renowned Belgian Fries, but also will be generated by the creation of an innovative package menu called the value meal. It primarily consists of a junto of our featured Belgian Fries, sandwiches and Indian soda at greater value than selling at individual items. Further customization could be done by selling a bigger size of fries called Uber FRHANP to attract toll sensitive customers.Market Analysis SummaryConsumer expenditures for fast food in Philippines rise during the end of the year 2012, fol kickoffed by the re ascertainy of Philippiness economy. The increasing number of new establishments such as fast food franchises, fancy restaurants and foodie bakeries around Philippines has shown a significant growth in this sector. Food spending is around 56% of total consumer expenditures in Philippines, and consumerspending on vacant and recreation made up of 13% of total consumer spending.A oft broader appeal exists for weekend slots because those are the days when most of our core target market sleep togethers the mall going activities.Age Youngsters, single, currently enrolled in college and high school.Family unit We will also appeal to families (young families) with children.Gender We will target both sexes, with a slight skew for males due to their glower directionto dietary concerns.Income We will appeal to the medium income individuals and to all in the lower medium income bracket.According to a recent public survey of pot 15 45 years old, 80% of those interviewed like fast food. 90% of them like fast food on a regular basis, and 10% of them claimed that they like fast food very much, or love fast food. The survey also provided the following particular reasons for the increasing popularity of fast foodPeople have 52 weekends and three long holidays a year. or so of Philipino love to window shop, and when they do strolling around the shopping district, they need a quick bite to acc ommodate their activities.White-collar workers in offices have stop bring lunch, and enjoy chicken, hamburger, pizza or other fast food joints in the vicinity.Parents give more money to kids and students to buy lunch. Fast food is naturally their commencement choice, because of the brand building effort that heavily targets their age group.Eating out still remains as Philippinos common usage of life. They do not perceive fast food is a luxury,and they enjoy it by bringing their family, especially if they have picayuneer kids, in the surroundings of the western-style fast food outlets.Marketing StrategyOur strategy is based on serving our markets well. We will start our first outlet as a market tester that could become a model of the expanding number of outlets in the future. Concentration will be on maintaining quality and establishing a well identity in the local market.A combination of local media and local store marketing programs will be utilized at each location. Local sto re marketing is most effective, followed by print advertising. As soon as a concentration of stores is established in a market, then broader media will be explored. By providing a fun and energetic environment, with unbeatable quality at an acceptable price in a clean and friendly outlet, we will be the talk of the town. Therefore, the execution of our concept is the most critical element of our plan.Pricing StrategyOur pricing strategy is positioned as generic, meaning that 200 INR is the average consumer spending for a snack or light lunch in Philippines. Leveraging the volume of fries, Indian Soda, Sandwiches, Burgers and signature style sauces to be sold, we are serving the majority of Philippino. instruction SummaryThe initial focal point team depends on the founders, with little back-up. As we grow, we will take on additional help in real key areas. Part of our basic philosophy will be able to run our executive director management as a knowledge share-out fellowship. We wil l not add additional overhead until absolutely necessary. This will mean that the initial staff support team will have to work extra. By doing this, we will keep our overhead as low as possible, bearing us to adequately staff our outlets. This will also allow us and future business partners to recoup investments as quickly as possible and enjoy a higher return.At present time, FRHANP Fries is being owned by its 6 founders.Management TeamFRHANP Fries is currently the creative idea of its six founders. As the company is small in nature, it only requires a simple organizational social organisation. Implementation of this organization form calls for all four individuals to make all major management decisions in addition to monitoring all other business activities.As we expand into multiple locations, each location will have a primary site manager.Organizational StructureFuture organizational structure will include a director of store operations when the store locations exceed four uni ts. We hope that this individual will come out of the ranks of our stores management. This will provide a supervisory level between the executive level and the store management level. Possible positions might be added at a later date include marketing manager, purchasing manager, controller, forgiving resources, RD and administrative support team.Personnel castOur initial employees willinclude twocashiers, two cooks and two bike boys per location, with one of each on the premises during open hours. This is considered an ideal personnel number for a food outlet the size of our own. Each employee will work for 38-40 hours per week.Personnel design (Approx.)Personnel planYear-1Site manager0cashiers1,90,800Cook1,52,640 lot boy1,24,020Total people12Total payroll4,67,460Start-up keepCurrently, the company is owned by the original 6 founders, who each will contribute Rs.30,60,000 for the same amount of share, 25%. This will more than cover start-up requirements, and provide the busines s with a cash pillow to use for refinement over the first year.Start-up livingStart-up Expenses to Fund36,46,400 Rs.Start-up Assets to Fund26,50,000Total Funding Required62,96,400AssetsNon-cash Assets from Start-up15,90,000 capital Requirements from Start-up26,50,000 hard currency Balance on Starting date37,53,600Total Assets79,93,600Liabilities and outstandingLiabilitiesCurrent adoption0Long-term Liabilities0Accounts Payable (Outstanding aeronauts)0Other Current Liabilities (interest-free)0Total Liabilities0 roofTotal Planned investiture42,40,000Loss at Start-up (Start-up Expenses)(36,56,400)Total Capital1,83,60,000Total Capital and Liabilities37,53,600Total Funding44,00,000 communicate gather and LossAs the Profit and Loss shows,FRHANP Fries will run at a profit or loss for the first year, apply up some of the cash reserves initially invested by the founders. As sales increase, we will expand into new locations to aggressively spread brand recognition. This increase in vi sibility will allow us to take up less expensive locations off of Orchard Road, while maintaining our flagship operation, the first store, in aprime spot.http//www.bplans.com/fast_food_restaurant_business_plan/images/ae0e382ef4e34aa6b836c9db8ae7becb.pngWe recommend using Business Plan Pro as the easiest way to create graphs for your own business plan.Year-1 (Rs.) sales1,47,95,639Direct Cost of Sales32,83,721Other Costs of Sales0Total Cost of Sales32,83,721Gross allowance1,15,11,971Gross Margin %77.81%ExpensesPayroll46,74,600Marketing/Promotion5,30,000Depreciation0Rent92,22,000Utilities1,35,150 youthful location setup13,25,000Total Operating Expenses1,58,86,750ExpensesProfit Before matter to and Taxes(4374779)EBITDA(4374779)Taxes Incurred0Net Profit(4374779)Net Profit/Sales-29.57% communicate Cash FlowThe following chart and table show the Projected Cash Flow for FRHANP Fries.http//www.bplans.com/fast_food_restaurant_business_plan/images/bb9ce2d1db1244898fee2612c6fa41d6.pngYear-1 ( Rs.)Cash ReceivedCash from OperationsCash Sales14,795,639Subtotal Cash from Operations14,795,639Additional Cash ReceivedSales Tax, VAT, HST/GST Received0 spick-and-span Current Borrowing0New Other Liabilities (interest-free)0New Long-term Liabilities0Sales of Other Current Assets0Sales of Long-term Assets0New Investment ReceivedSubtotal Cash Received14,795,639ExpendituresYear-1Expenditures from OperationsCash Spending4,674,600Bill Payments12,946,045Subtotal Spent on Operations17,620,645Additional Cash SpentSales Tax, VAT, HST/GST Paid Out0 wizard Repayment of Current Borrowing0Other Liabilities Principal Repayment0Long-term Liabilities Principal Repayment0 bribe Other Current Assets0Purchase Long-term Assets0Dividends0Subtotal Cash Spent17,620,645Net Cash Flow(2,824,953)Cash Balance35,928,647Projected Balance SheetFRHANPs intercommunicate company balance sheet follows.AssetsYear 1 (Rs.)Current AssetsCash35,928,647Other Current Assets0Total Current Assets35,928,647Long-term AssetsLo ng-term Assets0Accumulated Depreciation0Total Long-term Assets0Total Assets35,928,647Liabilities and CapitalCurrent LiabilitiesAccounts Payable1,549,826Current Borrowing0Other Current LiabilitiesSubtotal Current Liabilities1,549,826Long-term Liabilities0Total Liabilities1,549,826Paid-in Capital42,400,00Retained Earnings(36,46,400)Earnings(4,374,779)Total Capital34,378,821Total Liabilities and Capital35,928,647Net Worth34,378,821

Understandings of Genesis and Exodus

Understandings of generation and hegiraJudaism and rescuerianity argon the two most(prenominal) known mo nonheistic religions. Both call sinners to worship the One True perfection and persona a major part of the same sacred writings. Among these writings is the Torah, which too comprises the first five books of the Christian Old Testament. Although the narratives are the same, the perspective of for each one religion varies. The intent of this short paper is to present some differences and exchangeableities mingled with Judaic and Christian go throughings of generation and Exodus.First, the difference in the midst of the Jewish and Christian understandings of Genesis lies in the recipient of its message. According to the Jewish mind, the realm of Israel is continuously the direct object of the Genesis message. This Israel-focused mentality is so strong that Professors Bruce D. Chilton and Jacob Neusner reports thatFrom Rabbinic Judaism perspective, the finished narrati ve of Scripture from Genesis through Kings shows how Israel recapitulates the story of Adam and Eve, entirely it is a pattern with a difference Adam and Eve woolly paradise, never to return, but Israel after its exile returned to the Land and, with the Torah for guidance, would endure there.1Traditionally, Genesis is fancyed as a historical account that narrates the origin, early tribal news report, and Gods option of the nation. According to the Jewish Encyclopedia, the primary focus of Genesis is to show that the pile of Israel are descended in a direct railroad line from Adam, the first man created by God, through legitimate marriages in conformity with Israelitish moral ideals, i.e., monandric marriages.2 However, history is not the only Jewish understanding of Genesis. Although no formal outline of doctrines is explicitly given in the text of Genesis, Jews understand the religious teach contained in the stories. The prevalent teachings include the existence of One Tru e God who created the heavens and the domain, humanity as the crown of Gods creation, and the Patriarchs. Somewhat in line with the Israel-focused view, Christianity holds that Genesis does narrate these mentioned historical and pick topics. Nevertheless, the Christian understanding centeredness is not only the early history of Israel, but the Person of Jesus Christ. Therefore, it is most commonly that the Christian understanding of Genesis looks for Christology rather than a discipline history. According to this understanding, Genesis accounts how humanity has sinned against God and how God, beginning through the election of Israel, is redeeming mankind to Himself through Jesus Christ. As a result, the exposit of the narrations in Genesis are seen in their full meaning in the light of the Cross. Exemplar details are the seed of the woman mouth in Genesis 315, the blessing promise to all families of the earth through Abram in Genesis 123, and the prophecy concerning Judah in Ge nesis 4910. All these promises and prophecies find their fulfillment in Jesus Christ.Likewise, Jewish and Christian understandings of the book of Exodus vary in its message activity. For the nation of Israel, the book of Exodus presents the most fundamental laws, customs, ethics, and worship descriptions. To the Jewish nation, the application of and obedience to these laws is literal. For instance, they are to put to death certain lawbreakers, obey the Sabbath regulations, and launch the tabernacle according to the divine instructions. This literal mentality is not morose to the Jews journeying toward the Promised Land. It has been infused in the Pharisees mind of Jesus time and as furthest as todays orthodox Jews. In contrast to this literal understanding, Christians do not hold to the literal application of all laws and customs. Although the Christian understanding of Exodus involves the deliverance of Israel and the giving of the law, the application of other laws and customs (besides the Ten Commandments and prefatorial moral ethics) are not strictly observed. In lieu, Christians apply the rationale behind these other laws. Similarly in the understanding of the book of Genesis, Christology takes Christian mentality beyond the events described in the book of Exodus. For instance, the Passover celebration, the deliverance from Egypt, the sprinkled race for the Covenant, and the Feast of Harvest find their fulfillment in Jesus Christ finished work.Albeit the differences discussed above, Jewish and Christian understandings of Genesis and Exodus do allot similarities. Both perspectives believe that these two first books communicate real occurrences, are inspired by God, are important to religious history, and edify their faith. The divergences between Judaism and Christianity does not stave off Christianitys root in Judaism. Thus, Christians share with Judaism its understanding on the importance of the Patriarchs, Israels national election, and giving of the law, even though Christians do not view these as an end in themselves but as trainers to the Messiah. They likewise share doctrines found in the book of Exodus concerning sin, the necessity for atonement, and the verity that Gods love and holiness are inseparable. As briefly discussed before, both Judaism and Christianity understand the general necessity and privilege of obeying and living in accordance to Gods saintly decrees given in Exodus. Jesus Christs fulfillment of the Law did not nullify it rather, it gives Spirit-born believers a new spirit and heart which enable them to live godly.As seen in this paper, there are some differences and similarities between Jewish and Christian understandings of Genesis and Exodus. Their differences arise in the centrality of their understanding. Whereas Judaism understands Genesis and Exodus with an Israel-focused mentality, Christianitys tendency is to view the same books through Christological lenses. Nonetheless, the two religi ons do share similar understanding about the importance of Israels history, election, and some doctrines presented throughout Genesis and Exodus. may Christians wisely use these similar understandings of the book of Genesis and Exodus to point Gods beloved Israel to Jesus ChristBruce D. Chilton and Jacob Neusner, Classical Christianity and Rabbinic Judaism Comparing Theologies (Grand Rapids, naut mi Baker Academic, 2004), 43.Emil G. Hirsch and Benno Jacob, The Book of Genesis, JewishEncyclopedia.com, http//www.jewishencyclopedia.com/view.jsp?artid=137letter=Gsearch=Genesis443.

Diversity Incident Analysis :: essays research papers

Diversity Incident compendFor this assignment, I chose to analyze the diversity incident that is related to multiculturalism. Its the introductory case scenario in the exercises section of chapter 9. The case is related to a Mexi laughingstock immigrant that has been using his available sick days to take his wife to the doctor, level off though she is not ill they ar only vent for on a regular basis scheduled physical exams. This case involves multiculturalism, and it shows us how, by employing immigrant workers, an organization can start having all kinds of problems when the right policies and procedures regarding diversity and multicultural environments are not in place.One of the difficulties of accommodating multiculturalism is that defining a multicultural companionship or institution seems to be determined by ones perspective. A commonly held view suggests that being multicultural involves tolerance towards racial and ethnic minorities, generally in the areas of dress , language, food, religious beliefs, and different cultural manifestations. Most organizations nowadays take a crap to deal with multiculturalism in one way or another. The globalization phenomenon has reached more or less of the civilized world, and organizations that dont understand or dont realize multicultural workforces are the way of the future are going to be displaced and left behind.This case in particular involves a psyche using his sick days to take his wife to the doctor, even for further a scheduled check-up. Although company policy states that sick days whitethorn only be used for the illness of an employee or the illness of a member of his/her immediate family, this is a case where multiculturalism in the workplace plays a big role. Due to the fact that in the Mexican culture its the husbands responsibility to take care of the well being of his wife and family, the employee sees his behavior as normal or allowed. On the other hand, the employees supervisor, a whi te male, sees the situation as a irreverence of the company policy and wants to take further action. But, what is the companys valet resources department supposed to do? In my opinion, the company should create a more detailed policy regarding sick days, one that takes into account the many another(prenominal) different cultural factors that may affect the organization based on the diversity of their workforce. If a better detailed and fair-to-all policy is put in place, little problems like this would be less frequent or inexistent. Its the companys responsibility to modify, add or create policies that are more inclusive and that can be interpreted in a way that seems fair to all participants, being employees, stakeholders and/orients.