Enterprise Resource Planning Essay Example

Enterprise Resource Planning Essay Example Enterprise Resource Planning Paper Enterprise Resource Planning Paper Group Project I Evaluation of an Enterprise Application : ERP Systems of Volkswagen and Nestle Executive Summary Enterprise resource planning integrates internal and external management information across an entire organization, coupling finance/accounting, manufacturing, sales and service. ERP systems automate this activity with an integrated software application, facilitating the flow of information between all business functions inside the boundaries of the organization and managing the connection to outside stakeholders. Although ERP systems offer a bird’s eye view in the working of the company and allow users to cross-reference business functions, implementing an enterprise resource system (ERP) project in the estimated time, for the estimated cost, and with satisfying results is a rare occurrence. Most organizations do not understand the costs associated with ERP implementation when they first embark on the project. While the benefits are usually well understood, the costs do not surface until well into the implementation. When everything goes smoothly with ERP resource planning projects, the ratio of savings to dollars invested typically increases over time. As the streamlining efforts start and stall and start again, however, resulting in disastrous detours and cost overruns, savings if they come at all, occur many millions of dollars and many months later than planned. Too many executives see ERP solely as a technology project, believing that if they buy a new software system, inefficiencies will magically disappear. Unfortunately, for companies such as Volkswagen and Nestle, a hiccup in ERP implementation in the pursuit to gain a competitive advantage over their rivals can be disastrous in the short and long term. 1. Case Study 1: Volkswagen The Volkswagen Group is Europe’s largest car maker and one of the world’s leading manufacturers of automobiles. In 2009, according to data published by all three companies, Volkswagen was the third biggest motor vehicle manufacturer, with 6. 29 million units delivered to customers,  after Toyota Group with 7. 23 million units and General Motors, with 6. 0 million units. Although the company offers a variety of mobility-related services in addition to being a leading carmaker, combining all of these subsidiaries and their individual portfolios, brands, missions, and visions under one umbrella is a big challenge for Volkswagen. Through ERP implementation, Volkswagen reasoned that contributions can be made by all the brands and companies of the VW Group without compromising the individual identity of these brands. This would result in added value to the common stream of interest and help the group achieve significant milestones moving forward. Volkswagen Accessories is a VW subsidiary that provides more than 8,000 accessory parts for virtually every model in its parent company’s range of automobiles. These include communication components, car maintenance and fashion products, specially styled rim-and-tire combinations, and other optical enhancements. Until recently, Volkswagen Accessories’ 200 employees analyzed data from the company’s individual SAP ERP modules  by hand before entering them into Excel files. Due to the considerable demands of the Volkswagen group’s internal reporting, this involved a tremendous amount of effort and tied up significant resources. As Project Manager Bjorn Lange states: â€Å"Besides taking far too much time, this method simply couldn’t meet our current requirements anymore. Shorter development cycles are constantly demanding new reports that employees need available on an ad hoc basis whenever possible. † For this reason, Volkswagen Accessories decided to implement a modern business intelligence solution. â€Å"Our goal was not only to establish a uniform basis of data, but especially to ensure our ability to distribute information in a flexible, largely automated way,† Lange explains. From a macroeconomic perspective, the automotive industry has had a number of challenges to overcome in recent years, from  surpluses  in production and  plunging revenues  to  protectionism. Specifically, this means that the industry needed to get a grip on excess capacity in automobile production and the associated revenue shortfalls. As far as choosing the right ERP system, all automotive companies had to deal with three key issues. First, they needed to look at containing costs through standardization. Second, organizations had to have a clear view of all their stock. And third, companies needed to strive for innovation and sustainability. SAP Business Suite 7 seemed to be able to achieve all of these demands by improving business processes internally and across company boundaries. To support this approach, upgrades can be performed during production operation in the form of  SAP enhancement packages. By implementing a  responsive production system, companies could tackle the pressure of competition from increasing globalization. Thanks to flexible and cost-effective production, lead times can be cut and stock levels reduced. As a result, companies will spend less while increasing their ability to deliver. With an ERP system in place, Volkswagen would be able to efficiently deal with business obstacles and drastically improve service-delivery to end user and business cycle performance among many other areas. SAP was designed to make sure that the critical data, analytical tools and applications are readily available and accessible by the employee while simultaneously supporting the organization’s model for different process of shared services. From a business cycle standpoint, the complete end-to-end cycle of business processes for procurement and logistics can be managed with the ERP module available for care business operations. Furthermore, in context of the VW Group, the entire life cycle processes of product manufacturing and development in real time can be effectively managed by delivering high quality products, directly increasing customer satisfaction. Unfortunately, although SAP implementation is good in theory, if implemented incorrectly, the platform can be disastrous for the company, as Volkswagen found in 2000. In 2000, Volkswagen had trouble delivering spare parts to some car dealers in Germany after turning on SAP AG’s R/3 software- enterprise resource planning software produced by SAP AG and designed to coordinate all the resources, information, and activities needed to complete business processes such as order fulfillment or billing- in its central parts warehouse. The error occurred when the ERP vendor had assigned 13 employees to help Volkswagen fix the problems, which were forcing some owners of VW and Audi automobiles to wait several weeks for needed repairs. One of the main problems in ERP implementation is customization. The R/3 applications being used at the parts warehouse were heavily customized to fit Volkswagen’s business needs. The system was so complex however that what seemed like a benign change, upset operations downstream. In this case, system problems delayed shipments to customers and caused product inventories to build up. With the proper ERP implementation, however, Volkswagen could have realized the benefits of a more integrated, single, low cost system. The Future Looking ahead, Volkswagen plans to develop a set of ERP systems by 2015 in order to improve the quality and speed of information sharing between its manufacturing and management departments. The IT processes and organization strategy aims to maximize the effectiveness of the ERP system by giving IT departments a greater say in how they are used by the business. The IT function will also have a say in how staff that operate the ERP systems should be organized. Volkswagen predicts that by 2011 the strategy will allow it to design new ERP systems and integrate them with business processes much more quickly, giving it an edge over its competitors. The pressure to reduce production costs and complexity by increasing the efficiency of our IT applications is a key driver for our IT function being able to influence business processes, said CTO Stefan Ostrowski. According to Ostrowski, the IT function would become a co-designer of the business processes. Steering committees, consisting of both business and IT representatives, would be formed to take joint responsibility for IT budgets. Although companies have seen the errors of their ways in managing ERP systems and have taken small, but important corrective actions for the future, the above examples illustrate the impact that ERP mismanagement may have on the organization in both the short and long-term. As Eric Kimberling, president of Panorama consulting, states: â€Å"The amount of ERP implementations that are meeting or exceeding corporate expectations is distressingly low. To best manage implementations, companies need to plan every detail up front, focus on business operations, secure strong project management and ensure that every key staff member is adequately trained and completely committed to the process. † 2. Case Study 2: Nestle Nestle, headquartered in Vevey, Switzerland is the largest food and beverage company in the world. With 250,000+ employees, stationed in 500 facilities in over 80 countries, its annual revenue is more than $70 billion. Despite its large operation, Nestle was faced with the task of deciding â€Å"how to operate as a single unit on a global scale. † With an ERP system in place, Nestle would be able to standardize their business processes, resulting in more efficient operations for the company and greater realized benefits for the customer. IT Situation before ERP Before its ERP Implementation, Nestle ran a very inefficient, high cost operation due to the lack of standard business processes in place. Local units throughout the world conducted business operations based on their own conditions and cultures. To support this decentralized strategy, Nestle has had 80 different information technology units that ran nearly 900 IBM AS/400 midrange computers, 15 mainframes, and 200 UNIX systems, enabling observers to describe its infrastructure as a veritable Tower of Babel. Nestles management had found that allowing these local differences created inefficiencies and extra costs that could prevent the company from competing effectively in electronic commerce. The lack of standard business processes prevented Nestle from, for example, leveraging its worldwide buying power to obtain lower prices for its raw materials. Even though each factory uses the same global suppliers, each negotiated its own deals and prices. For example, Nestle USAs brands were paying 29 different prices for â€Å"vanilla† to the same vendor due to the fact that each of Nestle’s divisions had assigned a different name to â€Å"vanilla. † In order to resolve the aforementioned inefficiencies, Nestle implemented an SAP’s R/3 ERP software which enables a company to standardize and coordinate its information system and business processes. While not fully realized company-wide, Nestle is working on extending its enterprise systems to all of its facilities to make its 500 facilities act as a single-minded e-business. Once this project is completed Nestle will able to use sales information from retailers on a global basis to measure the effectiveness of its promotional activities and reduce overstocking and spoilage caused by having products sit around too long on grocery shelves. The experience of Nestle USA illustrates some of the challenges Nestle had to face in implementing enterprise systems. In 1991, Nestle USA reorganized itself and brought together the disparate rands under one umbrella with ultimate control to the parent. However, the Nestle division headquarters were still dispersed, and each division was still free to make its own business decisions, with all reporting to Nestle headquarters in Glendale, California. The arrival of Jeri Dunn in 1997 as vice president and CIO of the American company sparked chan ge. Dunn had been familiar with Nestle due to her prior association with the company, for in 1991, as associate director for application systems at Nestle-owned Stouffers Hotels, she was sent to Switzerland to attend meetings whose intentions were to establish a common methodology. Later, in 1995, Dunn was promoted to assistant vice president of technology and standards for Nestle SA, and it is during that point in her career when she fully grasped the unequivocal value of establishing common systems for Nestle worldwide. Embarking on such a wholesale change would facilitate group buying which would reduce overall costs. In June 2000, Nestle SA contracted with SAP to purchase and roll out the new version of their software: mySAP. com. The new system standardized the companys information systems and business processes, and extended SAPs enterprise software to the Web. In addition, the new system allowed each Nestle employee to log on to a personal web computing space tailored to his job function. The employees job is structured to conform to the best practices defined by SAP for 300 work roles. Nestle has created up to five computer centers around the world to run mySAP. com enterprise financial, accounts payable, accounts receivable, planning, production management, supply chain management, and business intelligence software. The SAP contract would cost $200 million, which was the largest software purchase in ERP history at the time, plus an additional $80 million for installing the software system for the global company. The Implementation Processes: Main Difficulties The major problem that Nestle faced in the United States was that both the CEO and most of the key stakeholders failed to realize how much change they had effected with the SAP contract. Their business processes would change and problems mounted atop previous resolutions. The problem began during the early planning stage of the project when the staff that would be irectly affected by changes was not included in the key stakeholders team. By the beginning of 2000 it was obvious that no one wanted to engage the new processes, and that there was resistance to change. There was no preparation or education on the new processes, and the only hope was to call the project help desk. There was frustration at every level and ultimately no one wanted to take the necessary steps to learn. Turnover among the employees who were to use the Manugistics software to forecast product demand reached 77 percent, while those who stayed found it easier to use their familiar spreadsheets. The project was halted in June 2000 as Nestle removed the project co-leader leaving Dunn as the sole project leader. Results To resolve their problems, the team focused on the technology aspect and decided to start anew by first determining the business requirements and then a new completion date. The focus was to integrate the existing components and to complete the work on the sales and distribution modules. It was all agreed upon that all employees will be briefed as to what, why, when and how during each step of the new plan of action. The project team created a detailed design and project road map by April 2001. Nestle named Tom James director of process change, giving him complete responsibility for liaison between the divisions and the Best project. The team even took surveys of the effect of the project on employees and looked for ways to better tackle the issues raised. In addition, more meetings were held with division heads and as a result of the information gathered in this way, James and Dunn determined the manufacturing users were not suited for the forecasted changes and delayed the project an additional six months. The new project seems to be a boon as all of Nestle USA are using the same software and standardized data. The company had already saved $325 million by spring 2002 and Nestle’s global organization benefitted from standardizing its data and business processes as well. By the end of 2004, about ten percent of Nestle’s global food and beverage business was operating with standard processes, data and systems. Within the next few years most of the companys food and beverage business will undergo system implementations to bring them up to these standards. 3. The ERP Market ERP software companies are part of an extremely competitive and complex market; therefore, constant change and improvements are vital in order to remain competitive. After two decades, the raison d’etre of successful ERP software companies have been: 1) Meet and exceed consumer demands and expectations; 2) Invent and enact new technologies; 3) Customer Support; and 5) Remain competitive. The Top Five The five largest ERP software companies are, in no particular order: (1) Oracle (2) SAP (3) Microsoft (4) Infor and (5) Epicor. Oracle is considered one of the biggest and priciest ERP companies and is well-known for its database and hardware solutions. Its solutions are recognized for their great flexibility coupled with the newest technologies as they claim to have the number one share of the CRM market, while holding the number two share of the ERP market. These solutions offer a variety of tasks related to financial management, Supply Chain Management (SCM) and Customer Relationship Management (CRM). SAP currently has the number one share of the ERP market with customers worldwide in over one hundred countries. They also have CRM solutions and SCM solutions esteemed in high quality, which allows SAP to charge prices at the top end of the market. Their solutions cover a myriad of industries, which was once astutely focused on Fortune 500 companies. Recently, however, SAP has begun to design their solutions packages to fit mid-sized and smaller companies. Microsoft Corp. is better known for its Windows OS but is surprisingly a â€Å"normal† player in the ERP market. It has, however, like many of its successful counterparts, managed to acquire smaller ERP companies in order to boost its offerings to customers and has traditionally catered to mid-sized and small companies. Its prices range from the moderately to low-priced end of the ERP market. Infor is an ERP company with over 70,000 customers in 100 countries offering a bevy of ERP solutions over a broad range of industries. It is considered the third biggest player of the ERP software companies. Infor has products that encompass the public and private sector, CRM, ERP, finances and expenses, HR functions, SCM, and performance management but essentially competes with Microsoft in the moderately to low-priced product range. Epicor, with 20,000 customers in over 150 countries, has had a long and rich history of quality products. Its primary focus is ERP software and retail software as over 400 of the world’s leading retailers use Epicor’s solutions. It should be noted that Epicor has recently acquired several smaller companies, indicating that it is still in a growth stage. They are also well-known for their moderate to low-priced products as well as excellent after sales support. Market Trends to Watch Tired legacy code-bases and disastrous implementation projects have become standard in the discussion of the ERP software landscape, which suggests that these issues are here to stay. Recent growth has accelerated in the market, which has allowed for a few predictions for 2011. ERP vendors are faced with the reality that cloud-based computing solutions for CRM, HR and other functional areas are gaining market share. As a result, it is suggested that many ERP prospects will ask why they, too, are not able to employ a cloud-based platform. The current technologies for cloud-based ERP are PaaS (Platform as a Service) and BPM (Business Process Management), which are able to facilitate the extension and customization of cloud software. Maintenance of ERP systems is big business, as evidenced by SAP’s large dependency on this type of revenue. However, in light of the $1. 3 billion Oracle verdict in its corporate-theft suit against SAP, third-party maintenance will slow as the litigation process unfolds. As a result, ERP vendors should be forewarned of the impending reduction in maintenance spending. As is the case, with most new technologies, the ERP market will inevitably venture into social media. Social-themed ERP products will present a wealth of opportunities for vendors to capitalize on real-time information, group collaboration and sharing. The research firm, Gartner, released numbers suggesting that 14. 9 percent more will be spent on enterprise social software in 2010 in comparison to 2009. It is suggested that the figure will jump to 15. 7 percent in 2011 to approximately $769. 2 million. As intimated, acquisition of smaller companies has been the modus operandi of the top ERP market vendors. Infor’s current status was achieved through acquisitions and will not stop in 2011, as it is now led by Charles Phillips, who was pivotal in Oracle’s acquisitions in the last decade. It has been suggested that Lawson Software (LWSN) will be Infor’s latest acquisition target, and that SAP may delve into social media. 4. Case Study Analysis While Volkswagen and Nestle come from very different industries, the former being the automobile industry and the latter being the food and beverage industry, the challenges faced by them both with regards to business processes were very similar. Both are global conglomerates with several subsidiaries. Issues such as cost, inefficiencies and centralized management plagued both companies which ultimately lead them to both utilize ERP systems. Using Porter’s five force model, it is clear that using ERP to better their systems would assist Volkswagen and Nestle in thwarting the main five threats to their individual industries. Direct Competition Both companies have several competitors in their respective industries that were likely operating at better efficiencies. Volkswagen has to compete with the top American brands like Ford and General Motors and Japanese brands like Honda and Toyota, which are known in the industry for their efficient assembly lines and advanced business processes. Volkswagen lagged behind, to some extent when it came to end-to-end cycle of business processes. Nestle also has strong competitors in the likes of PepsiCo and Cadbury that are far reaching global companies. However, unlike the auto industry, Nestle might be in a strong position compared to its competitors or at the least in the same position regarding business process efficiencies. The food and beverage industry in general is known for its lack of sophistication in operations when compared to the auto industry. Nestle might actually be in a position to be leader in its industries if it can withstand the costs of ERP implementation and make use of this application in centralizing its operations on a global scale. New Market Entrants Volkswagen and Nestle are both top companies in their industries, especially Nestle which is the largest food and beverage company in the world. The threat of new market entrants into the industry is minimal due to the command these two companies have over their respective industries. However, a lack of ERP presence could lead both companies to fall behind their competitors. Lack of efficiencies and resource planning could cut profits and could allow other companies in both industries to assume leading positions over Nestle and Volkswagen. Substitute products and services Both companies’ main needs were centralized planning, which is a natural need since they are both globally based and operate across many continents. ERP systems would help in better managing their procurement and process planning in order to get products to the customer in an efficient manner. While there is no threat of alternative products or services that could arise due to the lack of ERP, there is a the strong possibility that certain subsidiaries that were operating efficiently already, would create their own individual processes, thus resulting in the mushrooming of several mini-business units, with no cohesiveness. This was already a problem at Nestle; where (as mentioned in the case section) Nestle USA was paying 29 different prices to the same vendor for vanilla. If ERP is not implemented, the companies risk uncontrolled growth of their subsidiaries which is detrimental from a global perspective when unified growth is imperative for success. Suppliers Suppliers stand to gain the most when ERP is absent. As in the Nestle example above, the same supplier received 29 different prices for the same product from the same customer. Such mistakes can add up to large losses for companies. In addition, bad ERP could also cause suppliers to terminate their relationship with companies as such inefficiencies on a company’s part could also cause large losses to its vendors. Customers From a customer standpoint, proper ERP implementation is extremely important. As noted in the Volkswagen case, ERP was improperly operated resulting in a back-log of customer parts orders. In all industries, servicing the customer is vital. Causing errors or bad enterprise resource planning could damage customer relations that could ultimately result in losses for the company. Strengths, Weaknesses, Opportunities and Threats (SWOT) surround any important decision made in the business world. SWOT analysis on both cases reveal that ERP ultimately is a very important piece in managing operations, as both company operate on such a large global scale. Strengths Proper ERP planning has great strengths. It leads to greater efficiencies, better production, greater employee satisfaction, increased supplier and customer satisfaction, and most of all could lead to substantial firm profits. Weaknesses As seen in both case, lack of proper ERP can be a great risk to costs and customer relationships. In addition, implementing ERP alone is not enough. Managers need to have good foresight. Employees need to be trained appropriately. The ERP systems need to be built with intelligent design so that one small glitch doesn’t lead to a domino effect or magnified problems causing disruption in processes that the ERP was meant to aid in, in the first place. Opportunities ERP allows for great business opportunities. Not only can a firm create efficiencies for its own business model, it can emerge as a leader in its industry, setting benchmarks for its competitors and partners. Innovative ERP can also set benchmarks in areas outside a company’s own industry. Threats While the opportunities are encouraging, the threats are many. Improper use of ERP can cause great damage to processes and incur high costs, ultimately lowering revenue. Bad ERP can also lead to customer dissatisfaction, which is highly cherished in both the automobile as well as the food and beverage industries. As discussed before, both Nestle and Volkswagen are international companies operating on a global scale. It is very easy for such companies to fall into operational traps where different subsidiaries in different countries operate on different scales as well as different management cultures. It is not uncommon for some subsidiaries to embrace high operational standards, while other might prefer a more traditional approach. Such inconsistencies can be difficult to control, which ultimately could affect the bottom line for firms. Proper ERP can aid in creating the operational processes of a global firm to run more smoothly and efficiently so that the company can focus on its main business – innovating ideas for building its core business. References Cruz, Amy, â€Å"ERP Software Companies – Five of the Biggest Players You Should Know,† May 30, 2011, erp. com/section-layout/337-erp-software/10076-erp-software-companies-five-of-the-biggest-players-you-should-know. html May 30, 2011 Editorial Staff Report: â€Å"ERP Implementations Take Longer, Cost More and Yield Less Satisfaction than Expected. † January 2011. sdcexec. com/web/online/IntegrationERP-News/ReportERP-Implementations-Take-LongerCost-More-and-Yield-Less-Satisfaction-than-Expected/35$10956 May 30, 2011 Kamath, John-Paul, â€Å"Volkswagen gives IT staff bigger say in ERP system. June 2007. computerweekly. com/Articles/2007/06/18/224849/Volkswagen-gives-IT-staff-bigger-say-in-ERP-system. htm May 30, 2011 Kanaracas, Kris, â€Å"Top ERP Predictions for 2011. † December 21, 2010. cio. com/article/648524/Top_ERP_Predictions_for_2011? page=1taxonomyId=3000 March 30, 2011. â€Å"Nestle Struggles with Enterprise Systems. † http: //wps. prenhall. com/bp_laudon_mis_9/32/8212/2102272. cw/content/index. html May 30, 2011 Stedman, Craig, â€Å"ERP Problems Put Problems on Volkswagen Parts Shipments. † January 2000. schirtzinger. com/pdf/ERP_at_Volkswagen. pdf Volkel, Frank, â€Å"Processes Keep the Auto Industry Rolling. † December 2009. http://en. sap. info/processes-keep-the-auto-industry-rolling/18079 World Ranking of Manufacturers year 2009. OICA. 2010-07-27. http://oica. net/wp-content/uploads/ranking-2009. pdf. 2011-05-16. [ 1 ]. World Ranking of manufacturers year 2009. † OICA. 2010-07-27. http://oica. net/wp-content/uploads/ranking-2009. pdf. Retrieved 2011-05-20. [ 2 ]. Stedman, Craig, â€Å" ERP Problems Put Problems on Volkswagen Parts Shipments. † January 2000. schirtzinger. com/pdf/ERP_at_Volkswagen. pdf [ 3 ]. Kamath, John-Paul, â€Å"Volkswagen gives IT staff bigger say in ERP system. † June 2007 computerweekly. com/Articles/2007/06/18/224849/Volkswagen-gives-IT-staff-bigger-say-in-ERP-system. htm [ 4 ]. Volkel, Frank, â€Å"Processes Keep the Auto Industry Rolling. † December 2009. http://en. sap. info/processes-keep-the-auto-industry-rolling/18079 [ 5 ]. Ibid. [ 6 ]. Ibid. [ 7 ]. Ibid. [ 8 ]. Stedman, Craig, â€Å" ERP Problems Put Problems on Volkswagen Parts Shipments. † January 2000. schirtzinger. com/pdf/ERP_at_Volkswagen. pdf [ 9 ]. Ibid. [ 10 ]. Kamath, John-Paul, â€Å"Volkswagen gives IT staff bigger say in ERP system. June 2007. computerweekly. com/Articles/2007/06/18/224849/Volkswagen-gives-IT-staff-bigger-say-in-ERP-system. htm [ 11 ]. Editorial Staff Report: â€Å"ERP Implementations Take Longer, Cost More and Yield Less Satisfaction than Expected. † January 2011. sdcexec. com/web/online/IntegrationERP-News/ReportERP-Implementations-Take-Long erCost-More-and-Yield-Less-Satisfaction-than-Expected/35$10956 [ 12 ]. â€Å"Nestle Struggles with Enterprise Systems. † http://wps. prenhall. com/bp_laudon_mis_9/32/8212/2102272. cw/content/index. html May 30, 2011 [ 13 ]. Ibid. [ 14 ]. Ibid. [ 15 ]. Ibid. 16 ]. Ibid. [ 17 ]. Ibid. [ 18 ]. Ibid. [ 19 ]. Ibid. [ 20 ]. Ibid. [ 21 ]. Cruz, Amy, â€Å"ERP Software Companies – Five of the Biggest Players You Should Know,† May 30, 2011, erp. com/section-layout/337-erp-software/10076-erp-software-companies-five-of-the-biggest-players-you-should-know. html. [ 22 ]. Ibid. [ 23 ]. Ibid. [ 24 ]. Ibid. [ 25 ]. Ibid. [ 26 ]. Ibid. [ 27 ]. Kanaracas, Kris, â€Å"Top ERP Predictions for 2011. † December 21, 2010. cio. com/article/648524/Top_ERP_Predictions_for_2011? page=1taxonomyId=3000 March 30, 2011. [ 28 ]. Ibid. [ 29 ]. Ibid. [ 30 ]. Ibid. [ 31 ]. Ibid.

Research Methods in the Social Sciences Assignment - 5

Research Methods in the Social Sciences - Assignment Example every society, and are certainly committed in every region of the globe, though the proportion and number of its occurring varies from one culture to the other. The research reveals that the adult diagnostic training center (ADTC), in the wake of premeditated legislation, looks for treating only those offenders, who are determined to surrender this condemnable habit for good for the welfare of the society at large. The research shows that 20% to 30% young females become victim to sexual attempts and assaults, which is committed to women belonging to divergent groups and communities without discrimination, and same commonalty is found among male offenders. Sex offence is the most repeated one, as an overwhelming majority of the offenders repeats it again and again soon after their release from the jail, though percentage of recidivism is far lower among those who are treated through therapy than other offenders. Zgoba et al. point out many obstacles while estimating sex offences recid ivism rates which include absence of the determination of the newly devised term i.e. sex recidivism, underreporting of the offences, unavailability of similar research population and sample, unavailability of competitive group and long gap between the conducting of researches on this topic. All these reasons serve as imperative impediments in the assessment of sex offence recidivism. The research views that authorities and public considers sex offences as untreatable crime; consequently, the offenders must be treated very harshly so that the society could be protected from their nefarious activities. Even the medical specialists and psychologists recommend cruel punishments to be inflicted upon them to teach them remarkable lesson for violating the statutes of law on the one hand, and hurting the innocent victims of their criminal assaults on the other. Hence, instead of launching the futile and useless rehabilitation health programs for them, the sex offenders must be punished in

Describe how the ozone layer shields those on earth from harmful uv Essay

Describe how the ozone layer shields those on earth from harmful uv rays describe how ozone at ground level can harm us. you wil - Essay Example If the ozone layer gets ultra-thin, people would be exposed to more UV radiation. UV radiation is the leading cause of skin cancers. High levels of UV levels would also harm the wildlife and plants. If plants get affected, they are unable to carry out photosynthesis. Consequently, there would be a slowdown in the release of oxygen into the atmosphere (Miller and Spoolman 24). Scientists worry that the ozone layer is getting thinner and thinner every day. This trend began in the 1970s. Since the 80s, the level of the ozone layer has been decreasing at a constant rate. By the 90s, the level of the ozone layer had reduced by 3-4 % of the initial levels. Strong reduction in the ozone layer level has been observed in the Antarctica, where the decrease is up to 50 % (Roshchina 4). Ozone depletion is closely associated with the use of chemicals, especially chlorofluorocarbons. Chlorofluorocarbons were widely used in aerosol cans as coolants. The chemical compounds penetrate the upper atmosp here as a result of nuclear explosions, space flights, flights of supersonic aircraft, and applications of chlororganic fertilizers in agriculture as well as by other means (Roshchina 4). Some countries have since banned the use of those chemicals as well as other ozone depleting chemicals. The main effect of ozone depletion in the atmosphere is the increase in ultraviolet radiation to levels that are dangerous to all forms of life (250-320mm). Ultraviolet radiation strengthened by reduction in the level of the ozone layer around the earth causes chromospheres to be activated. This leads to biochemical changes in the cells. The result is the formation of tumors, skin cancers, cataracts, immune-system problems and other potential injuries to human beings. Changes in the ecosystem conditions can also be observed around the ground. Therefore, absorption of the ultraviolet radiation by the ozone layer protects living organisms. Protection of the nucleic acids and proteins is crucial bec ause damage to these substances can result in mutations and even destruction of cells (Starr and Evars 44). Near the ground level, ozone is a pollutant. This is because it causes irritation of the eyes and respiratory tracts of human beings and wildlife. Ozone near the ground level also interferes with growth of plants. This usually occurs when nitrogen oxides and volatile organic compounds, released by combustion of fossil fuels, are exposed to sunlight. Ozone levels vary daily. The amounts of ozone depend on latitude, season and climate. The levels are normally high during the day and the warm seasons. Ozone pollution can be avoided by reducing the combustion of fossil fuels into the air (Starr and Evars 44). Ozone is toxic and corrosive. Repeated inhaling of ozone may permanently damage the lungs and lead to respiratory infections. Exposure to ozone may induce lung infection or aggravate existing respiratory conditions such as bronchitis, emphysema or asthma. It may also cause ch est pain, coughing, throat irritation and congestion. It is dangerous to people who like to spent lots of time in the outdoors especially on a warm weather. Older people and children are at a higher risk in the population as their lungs have reduced capacity. Ground level ozone kills seedlings and damages leaves which makes plants more prone to harsh weather, pests and diseases (Miller and Spoolman 25). However, ozone has some potential benefits. It is essential in maintaining the thermal status of the

Independent Auditors Management Letter Essay Example for Free

Independent Auditors Management Letter Essay To the Honorable Board of County Commissioners of Lee County, Florida: We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lee County, Florida (the County) as of and for the year ended September 30, 2011, and have issued our report thereon dated March 8, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and NonProfit Organizations. We have issued our Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, Independent Auditors’ Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control Over Compliance, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated March 8, 2012, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditors’ reports or schedule. Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in the preceding annual financial audit report with respect to the Board of County Commissioners (the â€Å"Board†). With respect to the Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector (collectively the â€Å"County agencies†), reference to whether corrective actions have been taken is provided in separate management letters for each County agency. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit of the financial statements of the County, nothing came to our attention that would cause us to believe that the County was in noncompliance with Section 218.415 regarding the investment of public funds. Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit of the Board, we did not have any such findings. Reference to such matters is provided in separ ate letters for each County agency, where applicable. Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any findings other than those reported in the Schedule of Findings and Questioned Costs. Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on professional judgment, report the following matters that have an inconsequential effect on financial statements, considering both quantitative and qualitative factors: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) deficiencies in internal control that are not significant deficiencies. Reference to such matters is provided in Appendix A for the Board. We did not audit the responses to our recommendations, which are also provided in Appendix A, and, accordingly, we express no opinion on them. Reference to such matters is provided in separate management letters for each County agency, where applicable. Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. Such disclosure is included in the notes to the financial statements. Section 10.554(1)(i)7.a., Rules of the Auditor General, requires a statement be included as to whether or not the local governmental entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit of the financial statements of the County, the results of our tests did not indicate the County met any of the specified conditions of a financial emergency contained in Section 218.503(1). However, our audit does not provide a legal determination on the County’s compliance with this requirement. Section 10.554(1)(i)7.b., Rules of the Auditor General, requires that we determine whether the annual financial report for the County for the fiscal year ended September 30, 2011, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2011. Our comparison of the financial report filed with the Florida Department of Financial Services to the County’s 2011 audited financial statements resulted in no material differences. Pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied financial condition assessment procedures as of September 30, 2011. It is managements responsibility to monitor the Countys financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. This letter is intended solely for the information and use of management, the Board of County Commissioners of Lee County, Florida, the Florida Auditor General and applicable federal and state agencies, and is not intended to be and should not be used by anyone other than these specified parties. Orlando, Florida March 8, 2012 LEE COUNTY, FLORIDA Appendix A – Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-A Statement of Condition: The Clerk’s Finance and Records Department periodically reviews construction in progress with the County departments to determine which projects should be capitalized and depreciated. However, we noted during our audit that the governmental activities construction in progress balance at September 30, 2011 included certain projects that had been completed or abandoned before year-end. Criteria: Construction in progress projects should be reclassified to depreciable assets once substantially completed and available for service. If the County determines a project is no longer viable, the construction in progress should be expensed. Effect of condition: Construction in progress for governmental activities in the amount of $8,061,000 was not reclassified as depreciable assets at September 30, 2011, and related depreciation expen se and accumulated depreciation were not recorded. In addition, the County expensed $1,242,000 of construction in progress for a project that was abandoned. Cause of condition: The process in place for notification of when construction in progress is substantially complete and available for service or when projects are no longer viable, was not sufficient to identify such projects for proper recording. Recommendation: We recommend that County departments be more diligent in reviewing the status of construction in progress and notify the Clerk’s Finance and Records Department when projects are substantially complete and available for service or when they determine a project should be abandoned. Management’s response: We have asked our external auditors to provide instruction to the Board’s fiscal personnel on this matter, including the importance of capitalizing or writing off construction in progress in a timely manner. Observation 2011-B Statement of Condition: The cost of interest related to borrowings on construction in progress had not been sufficiently capitalized prior to audit review. Criteria: Accounting principles state that interest shall be capitalized for assets in enterprise funds that are constructed for the enterprises own use if the effect of expensing such interest is material. Effect of condition: Capitalized interest cost related to construction in progress was recalculated and recorded in the amount of approximately $1 million. Cause of condition: The calculation of capitalized interest had not included all construction in progress on which interest was to be capitalized. Recommendation: We recommend that the Clerk’s Finance and Records Department review construction in progress annually and determine the amount of interest that should be capitalized. Management’s response: The issue was related to accruing interest for construction in progress based on the total amount of construction in progress rather than the amount that was capitalized in the current year. This has been corrected. LEE COUNTY, FLORIDA Appendix A – Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-C Statement of Condition: During our testing of cash management compliance for the Emergency Operations Center State grant, it was noted that $138,000 of expenditures, out of $849,000 in total, were not requested for reimbursement in the annual reimbursement request. Criteria: Reimbursements requests should include all expenditures for which the County has disbursed payment to vendors for the specific time period. Effect of Condition: Reimbursement for certain invoices was not requested and the County did not receive all of the monies to which it was entitled in a timely manner, which could result in cash flow issues for the program. Cause of Condition: The County did not reconcile the reimbursement request to the accounting records. Recommendation: We recommend that management establish a process to reconcile to the accounting records when preparing reimbursement requests. Management’s Response: Future requests for reimbursement will be made in the same year that they were expended. Observation 2011-D Statement of Condition: The County’s practice has been to write off uncollectable EMS receivables as bad debt expenditures. Criteria: Discounts and allowances in revenue-related governmental fund accounts should be recorded as revenue reductions, rather than as bad debt expenditures. Effect of Condition: EMS revenues and bad debt expenditures were overstated by $6,106,000. This also created a financial statement budget variance because bad debt expenditures have been recorded but not budgeted. Cause of Condition: The long-standing County practice has been to record all uncollectable receivables as bad debt expenditures. Recommendation: We recommend that management modify accounting practices to reduce revenue for uncollectable revenue-related governmental fund accounts receivable. Management’s Response: We will look at this issue in the upcoming fiscal year and handle it appropriately.

Essay --

Love, one of the biggest aspects of human nature, affects everyone in different ways. In the novel by Stephen Chbosky, â€Å"the Perks of Being a Wallflower,† the main character Charlie, negatively affected by his loving relationship with his aunt Helen, develops many social issues. The novel, a coming of age story about overcoming many obstacles as a teenager, follows the main character, Charlie, and the challenges he faces. Throughout the story, Charlie struggles with the loss of his beloved aunt. When he begins High school, he has a harder time than the typical teenager for many reasons. His close relationship with his beloved aunt is the source of his companionship issues, depression, and insecurities. As a result of Charlie’s relationship with his aunt Helen, he develops companionship issues after her death. Having had such a close relationship with her, her passing greatly affects his relationships with other people. A shy, timid, and somewhat anti-social Charlie fears getting close to somebody again after his closest friend has passed. His inability to make friends shows when he t...

Japan †United Arab Emirates Economic system Essay

The economy of a country is hugely pegged on Energy and Agriculture among other facets that characterize the growth of an economy. Energy is the dynamic indicator of the developmental level of countries. Eastern Asian countries are currently at acceleration in economic growth. Energy has been a key factor especially on the issue of renewable energy versus the crude oil use in fueling these economies. The UAE is currently contemplating the development of peaceful nuclear power energy that will be safe and secure. In fact, the US supports the UEA nuclear energy use. Japan imports 99% of its crude oil. Japan’s dependence on imported Fossil oil illustratively shows that in 2001, 50. 1% of all energy sources came from oil, 16. 8% from coal and 13. 6% from natural gas while nuclear energy contributed 14. 4% of all of Japan’s energy needs (ENS, 2006). Thus, due to the above shortcomings, Japan had to seek a new energy source and this led to adoption of renewable energy. The country is a leader in wind energy, solar energy and hydro energy. In fact, the country hopes that by 2020, about 20% of its internal energy use ought to be sourced from renewable energy sources. In the event of oil depletion, UAE should be ready to choose between nuclear or renewable energy and at the same avoid Japan’s previous mistakes. Agriculture in UAE and its uniqueness This sector in UAE includes the populous fishing which was a non-critical part of the economy contributing less than 2% of the GDP in 1990s but now is a big part of the economy. For many years now, the demand for agricultural produce in UAE has been rising steadily (Al-Abed et al, 2006). In this manner, the availability of capital and the above stated demand have fueled the agricultural sector in the UAE. The major farming areas include Diqdaqah in Ras al Khaymah, Al Awir in Dubayy, the coastal areas of Fujayrah and Falaj al Umm al Qaywayn among other widely recognized areas. In UAE, most of the farming land is pro-occupied by date palms (Al-Abed et al, 2006). These crops are cultivated in the arc of small oasis that constitutes the Al Liwa Oasis. The federal and the emirate governments are a fundamental force on the high proliferation of agriculture in UAE. This is because the government is widely known to offer about 50% subsidy on fertilizer and seeds among other farm inputs. Moreover, loans are granted are offered by the same government to interested farmers for the purchase of machinery. a) Institutions that run Agriculture in UAE Agriculture in the once a desert UAE is more organized more than possibly other places that do not experience the advanced desert weather like conditions of UAE. This is due to the efficient and effective agricultural administrative units that run this now very recognized sector among government quarters. The UAE has over 40 agricultural extension units which are practicable (Al-Abed et al, 2006). In addition, the UAE has numerous experimental farms and agricultural research stations. Illustratively, the number of farmers in the earlier years of 1970s increased from a mere 4000 to almost 20,000 in the late 1980s. In the late 1970s to mid 1980s, agricultural production increased in the UAE. The number has been increasing and could be at 200,000 currently. However, the UAE sometimes is forced to import most of its food requirements. For instance, in early 1990s, UAE practically imported 70% of its food requirements. ) Challenges of farming in the UAE Despite the above lucrative figures on the kind of farming in the UEA, the region faces a daunting number of challenges than other traditional agricultural areas like Brazil and the US. The lack of arable land, high temperatures, regular locust swarms and quite unpredictable water sources are major set backs for agriculture in the UAE (Al-Abed et al, 2006). For instance, the contraction of the arable farm land is linked to the drying of underground aquifers, a reason why water tables are continuously lowering. The decreasing water tables have an astounding impact on the increasing the salinity of soils and water making farming an unprofitable economic activity (Hurreiz, 2002). The increased creation of more farming areas is also credited with increased clearing of land to farm, a contributor to increased loss of surface water. This has unfortunately forced some farms to close down. In the 1980s, a federal authority was created to control the exploration of underground water through boreholes though many farms have continuously opted for the same to supplement any aquifer waters. c) Variety of agricultural products in the UAE The agricultural sector possibly supplies the country with significant amount of main vegetable crops. The main vegetables that the agricultural arable farming produces include Tomatoes, Cabbages, Cauliflower, Squash and eggplant. It is at Ras al Khaymah that most of the vegetables that support the country’s vegetable supply come from. As mentioned, date palms are grown in the UAE. Other fruits include citrus fruits and Mangoes. Illustratively, a canning plant in Al Ayn has a capacity of processing 120 tons a day (Hurreiz, 2002). For instance, in 1989, poultry farms provided about 70% of local requirements for eggs and 45% of poultry meat. In 1991, over 73,000 tons of milk was processed, meeting 92% of the country demands. d) Government efforts in Promoting Agriculture in UAE The government supports traditional fishing in the rich waters off the UAE. This is a major effort in raising livelihoods. Moreover, the government provides a 50% subsidy on fishing boats and equipment and has further built marine workshops that provide free repair and maintenance of boats. Cooperatives assist fishermen in marketing the fish. Agriculture in Japan and its uniqueness In Japan, agriculture and arable farming is less highly developed in comparison to Brazil or the US. In fact, about only 15% of the country’s land is cultivatable. In Japan, the sector is highly subsidized and protected by the government. Agriculture, fishing and forestry historically have tended to dominate the country’s economy until the 1940s. For instance, in 1945, the industry provided employment for about 50% of the work force (King, 2004). The number has been contracting greatly to about 7. 2% in 1988. Food control policy in the 1950s that assured farmers get high prices from selling to the government increased farmer’s involvement in farming. Livestock farming is minimal in Japan. The desire to get involved in beef farming was as a result of the comparatively higher returns compared to the dairy sector. The dairy sector is more developed in Hokkaido, Iwate, Tohoku and Kyusu. a) Fishing in Japan Historically, Japan is known as a world leader in the industry. For instance, in 1989, the country was second to China in fish production with 11. 9M. The tonnage for the production has been steady over the years (King, 2004). Tsukiji fish market in Tokyo is the hub for Japan’s fishing industry and is among the world’s leading markets for fresh, frozen and processed seafood. In Japan, fish farming technology is highly advanced and involves aquaculture and sea farming. The country has above 2000 fishing ports which include among others Nagasaki, Kushiro, Otaru and Abashiri (King, 2004). Comparable features in Agriculture in Japan and UAE First, the two countries have intense reliance on fish farming. Though the Japanese have extensive inland and overseas fishing projects, UEA has mostly artificial internal fishing projects. Secondly, the governments of Japan and UAE have played a key role in accelerating Agriculture in their respective countries (King, 2004). For instance, while UAE provides up to 50% in capital, Japan’s government has a protective and subsidized sector. Another common feature is that in the two counties, agriculture is not recognized as a huge contributor to the GDP. The two countries further have a number of agricultural products. Overview of Nuclear energy Nuclear power plays a vital role in the food and agriculture sectors, medicine and power generation. Nuclear power has the same structure like other power plants but differ in that they utilize energy from nuclear fission to produce electricity. The energy is very clean if well designed, well built, operated and managed. On vital aspect of this type of energy is that it lacks atmospheric emissions or pollution, it is compact and produces less wastes which is confined and self degradable. History of Nuclear energy use in UAE Since independence in 1971, the UAE took great interest in achieving a high economic growth and urbanization. This has made the traditional sources of energy including oil and natural gas to quadruple in the last 20 years making UAE’s energy consumption per capita income the highest in the world. This ideally meant that carbon emission increased double fold and escalated 10 times that emitted by developed countries and the global annual emissions respectively (Kazim, 2007). In order to avoid over reliance on oil as was the case with Japan, UAE has sought international cooperation and assistance in developing renewable energy as well as nuclear energy. In January 2009, Japan and UAE signed a bi-lateral cooperation with US in developing non-proliferation, secure and safe use of nuclear energy (Khaleej, 2009). Additionally, the UAE signed a similar agreement with UK and Japan. The Japan Nuclear bi-lateral nuclear agreement is a three year contract starting 2008. The Middle-Eastern country is emerging as a leader in the use of nuclear energy. UAE is planning to establish nuclear plants that will see it meet a power demand of up to 40,000 MWe by 2020 (Burgermeister, 2009). This move is a major shift in avoiding polarizing as economy dependent on oil Energy which is sensitive to fluctuations in Oil prices. The Japan-UAE nuclear cooperation entails Japan assisting the UAE in facilitating the use of nuclear power. Secondly, the training on nuclear skills, infrastructure and human resource development and assistance in nuclear safety are other areas of Japan’s aid to UAE (Khaleej, 2009). In addition, aid will be provided in protection and radioactive waste management as well the protection of nuclear sites. Free Energy use in UAE The UAE is a key pillar in the renewable energy sector. The country has been bidding to host the International Renewable Energy Agency (IRENA). IRENA which is comprised of 78 countries was formed in January 2009. The body has on its charter plans to lead its member states in uniting in distributing knowledge, initiating and implementing development frameworks and leading the world to adoption of renewable energy (Khaleej, 2009). For UAE to become the headquarters, it has to demonstrate leadership in free energy use in the world. This is a seat that could go to a developing country like UAE. By hosting IRENA headquarters, it shows the world that UAE in sharing knowledge and expertise in renewable energy. UAE is posed to become the next leader in solar energy. Fossils fuels are depleting at a faster rate than new ones can be created. UAE is aware of this and in a move likely to prevent it from making the mistake Japan did, it is leading in investing heavily in free energy sectors of electricity, wind energy, Nuclear energy and solar energy (Middle East Electricity, 2009). UAE is widely expectant that demand in future can out strip supply (Dahl, 1999). Therefore currently, the authorities in the Middle East are getting forced to review their energy policy in a move is directed at founding more assurance in renewable energy sources. The move to invest in renewable energy sources is in line with assurance of energy sources in case fossil fuel deplete is coupled with the need to invest in fuels that either emit less green house gases (Burgermeister, 2009). Nuclear energy for instance is environment friendly provided that it is well operated, managed and secured. In fact, the UAE has a great potential to exploit wind, water and photovoltaic power. Ideally, given the unrivalled expertise in hydrocarbons, the UAE is the possible world leader in renewable energy and environment caring. In deed, Abu Dhabi’s Masdar city plans to spend $ 2 billion on solar technology. Moreover, Abu Dhabi is investing $15bn in a hydrogen plant (Middle East Electricity, 2009). For Saudi Arabia, it is planning to become a leading research center in solar energy and possibly an exporter of solar related technology. UAE holds almost 8. 5% and 3. 3% the world’s oil and natural gas reserves but plans to invest about $10 bn to advancing renewable energy incase of depletion of fossil (Burgermeister, 2009The History of Nuclear power use in Japan Since 1956, Japan has been on a pathway to reducing its reliance on overseas energy sources through progress in Nuclear power use to provide energy for its production units (Pikket, 2002). The country’s commitment is seen in the various treaties that it has signed with other countries. Ideally, there are social issues that challenge Japan’s pursuit of nuclear power. The future of Japan’s Nuclear power is further complicated by domestic and international pressures to enhance safety and security (Kazim, 2007). However, the pursuit was generally fueled by the 1970s oil crisis. In Japan, the environmental problems resulting from energy production, conversion and utilization have increased the awareness in possibly all sectors ranging from public, industry and government (Dahl, 1999). The risk of climate change and the desire to move to a cleaner fuel was one reason towards a shift from reliance on crude oil. Japan discovered that large nuclear plants were both technologically and economically most reliable techniques of replacing fossil fuel over-reliance in production of electricity (Pikket, 2002). Similarity of Japan and UAE on Nuclear Energy Despite the above different historical development on the use and proliferation of Nuclear energy, the two countries faced intense domestic and international pressure to ensure that they comply with the set regulations on the use of the Nuclear energy (Kazim, 2007). For instance, Japan was required to assure that it’s over populated nation would be safe from the emissions of uranium. Secondly, the two nations use the technology to reduce over reliance on fossil fuels (Al-Abed et al, 2006). Crude oil prices have a fluctuating characteristic that puts many nations that basically depend on it at jeopardy should an increase in prices increase. The 1970s oil crisis serves to remind all nations how dependence on oil can really affect economies (Kazim, 2007).

Wrtg101 Writing Assignment 2 Writing Assignment 2...

wrtg101 Writing Assignment 2 Writing Assignment 2 Cause-Effect Analysis Click Link Below To Buy: http://hwaid.com/shop/wrtg101-writing-assignment-2/ Writing assignment #2 will be an essay in which you analyze either causes or effects. You have two choices for this essay, both of which are very wide open. For both choices, you are required to integrate two sources into your essay to support your argument. 1. TECHNOLOGY AND EDUCATION Analyze the effects of a particular trend in educational technology. Our discussions in the class up to this point might be helpful for you as you consider ideas for this topic. You might analyze any one of the following. These are just examples. Many approaches are†¦show more content†¦Keep in mind that this tutorial is not specific to the cause-effect essay: http://polaris.umuc.edu/ewc/tutorials/paragraphs/ You might find the following tutorial helpful for using effective transitions from one thought to the next in your essay. Keep in mind that this tutorial is not specific to the cause-effect essay: http://polaris.umuc.edu/ewc/tutorials/transitions/ †¢ a solid conclusion that reminds readers of your main idea (or thesis) without simply repeating it The following video tutorial gives instruction on writing an effective conclusion to an essay: http://polaris.umuc.edu/ewc/tutorials/conclusions/ †¢ A References page that lists the two sources you used for the essay Other Tips to Consider: This essay asks you to focus on effects. The length and breadth of this essay is not sufficient to allow you to analyze both causes and effects in a thorough fashion. For example, if you write about the effects of MOOCs, you would mostly write about what happens as a result of MOOCs (effects). You might briefly mention why MOOCs arose (causes) towards the beginning of the essay, but this would not be a focus of the essay. In addition, this is not a persuasive essay. Your opinion or response, if it comes out in your