Vietnam Human Resource Enterprises and Training

Vietnam Human Resource Enterprises and Training 1.1 The importance of the study 1.2 Aim and objectives of the project 1.4 Dissertation structure Chapter 2 Literature review 2.1 Defining the terms: Human Resource and Human Resource Development, Training, Development 2.1.1 Human resource 2.1.2 Human resource development 2.1.3 Training 2.1.4 Development 2.2 Purpose of training and development 2.3 Training and development progress in an enterprise 2.3.1 Methods of Training and development 2.3.2 Process of training and development 2.4 Factors affect training and development 2.4.1 Internal factors 2.4.2 External factors Chapter 1 Introduction The background of the study Vietnam is one of the countries which have the fastest and the most impressive growing economies in recent years. It is a transitional economy and is developing more and more with an open door government policy. In 1986, Doi Moi economic reform was initiated and made a breakthrough for the economy of Vietnam. It transferred Vietnam from socialist-oriented market economy to the free-market economy. On 11 January 2007, Viet Nam became the official 150th member of World Trade Organisation (WTO). The day was considered as a historic day for the country. Joining the WTO, Vietnam seems to accept increased competition, and competition will make the economy more dynamic. Moreover, it creates a dynamic and challenging environment for local organizations to upgrade their operations both technologically and managerially, in order to unlock the immense potential of the countrys natural and human resources. (Mcneil et al, 1999). However, using the national human resource in effectiveness way seem s to be not simple. It could be a challenge for any countries. In fact, Vietnam has the population which is more than eighty million (Vietnam general statistic office, 2010). It supplies a large labor force which seems to be a competitive advantage for a developing country like Vietnam, especially in attracting FDI (T. Le, 2007). However, this advantage is passing off in current situation. When using and development of technology, machinery in enterprises becomes popular, the competitiveness depends on human resource quality. Sadly, Vietnam is losing its competitive capability. In the Global Competitiveness Report 2009-2010, Vietnam is down five positions from 70th to 75th, in which the quality of education system is one of the worst elements. In reality, the poor quality in education and training prevent the country from developing. Vietnam labor force has weaknesses and limitations. Every year, a high percentage of students graduated from universities have difficulties in finding a job because of lacking knowledge and skills. According to a re port by the HCMC Department of Labor, War Invalids, and Social Affairs, only around one third of the enterprises in the countries are satisfied with the qualifications of their new recruits (Saigon Times Weekly, 2002c). It seems that the higher education in Vietnam which is in old equipment and passive method could not satisfy the real market demand of high quality and skilled human resource in the period of development (Kamoche, 2001). Besides, proportion of employees who are trained in working is just 20% (Vietnam Ministry of Labour, Invalid and Social Affair, 2006). Duc Vuong (2008) argued that the staff training is required more caring in developing countries. As low labor cost is considered as an absolute advantage of labor-intensive economy but not high- tech or capital-intensive ones (Vietnam Ministry of Labour, Invalid and Social Affair, 2006). Hence, economies and business need to improve the training and development of employees. Similar to Malaysia, vision of becoming a developed nation by 2020 put an emphasis on HRD (). The purpose of becoming a developed country in the future absolutely raises the requirement of training and development human resource in Vietnam. In other words, there are more and more concerns about HRD activities in the country. In national level, Vietnam government considers highly qualified human resource as the important forces to encouraging the industrialization process and as the basic ground for the growth of economy (MPI, 2001). Vietnam government applied polices to encourage the HRD in the country especially in education. The government keeps push forward comprehensive reform enhancing the quality of training and education at all levels. Besides, it focuses on developing high quality human resource to meet the economic development demand (Khang, 2010). The government has also supported a program to improve HR skills in organizations through special training courses (from 2004-20 08). It helps companies and individuals in increasing their competitiveness. T. Tran and L. Le (1996) gave several experiences of the differences countries in HRD. They concentrated on the benefits of government policies of these countries in encouraging HRD and the lessons that Vietnam learnt from. However, it takes time to see what the real benefits from policies are and changes in HRD are. Moreover, applying policies depends on many elements which specific in each country. In Annual business report of VCCI (Vietnam Chamber of Commerce and Industry) in 2007 provided an analysis of key developments include human resource development in Vietnam business environment and their impacts on Vietnam enterprises. It had showed the general impacts of human resources and labor supply in some specific sectors such as tourism, banking, construction. Since then, the specific solutions in HRD for each sector could be suggested. There is another aspect in HRD discussed in Vietnam at the moment. H RD should be accompanied with national economic strategies. In fact, in Vietnam, in planning national economic strategies, the experts focus on economic issues without concerning human resource role which is the vital and essential elements to implement these strategies (D. Phung and D. Do, 2009). The problem appeared here is when these strategies are set up and the quality of human resource could not afford for them. In comparison with some neighbor countries in ASEAN, although HRD activities in Vietnam are concerned more, it is still new and weak. For instance, in the last decade, training consultants in Singapore have mushroomed. The emphasis on training is so much so that some companies have even created a standalone department on training along with the HRM department (). Hence, Singapore ranks very high in the world in its emphasis on training and development. Other example is in Malaysia, the HRD Act since 1992 forced the organizations which have more than 50 employees to support 1 percent of their monthly salaries to a fund to promote training (). Importance of the study Training and development human resource is not only the governments responsibility but the organizations responsibility as well. In recent years, the training and development human resource has been paid more attentions in Vietnam organizations (Kamoche, 2001). There is a strong willingness to learn and to be trained in organization. However, the level of attentions and willingness could be decreased by the reluctance of employees to accept the new things and innovation. Also, there is a distinctive point of views in training and developing human resource within organization. While in foreign invested companies tend to considers training as a vital tool (Saigon Times, 2002), the SOEs sees it as an expense and tend to keep budget as small as possible (Quang and Dung, 1998). The training objectives between The importance of the study SMEs in Vietnam are a dynamic force of the Vietnam economy and have been contributing a lot of successes in the development of economy. In the research of Timothy Bartram et al (2009), he argued that Vietnam is currently providing and creating many opportunities for the growth and development of entrepreneurial businesses, which provides significant opportunities as well as challenges for managers of these enterprises. In human resources aspect, SMEs created around 60% of the total job for labor force (Sakai and Takada, 2000) and until now this number has increased significantly. Besides, private sector plays a big role in increasing GDP annual. Understanding the important role of SMEs clearly, Vietnam government has been developing policies and creating conditions generally for the growth of SMEs, and particularly for the human resource development in SMEs. The private sector grows and competes openly for experienced and skilled staff, HR assume new importance. However, SMEs face particular problems in HR. Certainly, small firms do not have the HRM expertise, infrastructure and general resources commanded by larger organisations (Hill and Stewart, 2000). The requirement of development of human resource is truly necessary because the business environment change day by day and employees need improve their skills and knowledge to maintain their productivity. Enterprises which want to maintain their competitiveness and effectiveness need to consider human resource development as one of the most important parts. Following Adeniyi (1995), he observed that staff training and development is a work activity that can make a very important and remarkable contribution to the overall effectiveness and profitability of an organization. Huang (2001) proved that training program has a close relation to the performance in the enterprises and training pr ograms produce real benefits for small and medium-size enterprises (SMEs) In Vietnam, human resource especially human resource development is still a quite new area. At the moment, there are a few researches around Human Resource Development. Most of them show the essential requirement, challenges and opportunities of HRD in current situation of rapid economic development, the HRM of the nation in macro level. Some others illustrate more deeply in the situation of the HR and Human resource management in enterprises. In reality, a big question that what HRD is and how HRD plays its role in the enterprises still has not an answer. So, the research in this paper focuses on one main area of HRD which is training and developing human resource in the context of SMEs in Vietnam. It would give some contributions to the Vietnamese enterprises in referring the basic knowledge in training and developing human resource, analyzing the factors which could affect on their training and developing human resource actions in the context of Vietnam. Furthermore, the examples of experiences in HRD from some others countries and organizations will be shown as the lessons help enterprises in finding solution for their situation. Then, the view of HRD in enterprises would be cared wider and deeper. Aim and objective of the project The project focuses on the analyzing the actions of training and developing human resource in enterprises in Vietnam. The company selected in research is Deloitte Vietnam Company. It is the company of which the HRD activities will be analyzed specifically There are three principal objectives: Generalizing and developing of the principles in literature of human resources development and human resources in enterprises Using this literature to analyze and evaluate the activities in HRD in enterprises according to illustrate the advantage factors and disadvantages factors which affect in HRD in the company Suggesting solution and points of views to improve the HRD in the company selected. Methodology Dissertation structure Chapter 2 Literature review Defining the terms: Human Resource and Human Resource Development, Training, Development Development It is the growth or realization of a persons ability, through conscious or unconscious learning. Development programmes usually include elements of planned study and experience, and are frequently supported by a coaching or counseling facility (MSC, 1981:15) Development occurs when a gain in experience is effective combined with the conceptual understanding that can illuminate it, giving increased confidence both to act and to perceive how such action relates to it context. (Bolton, 1995:15) From these definitions, the development could show the movement to an improved situation that for the individual means advancing towards the physical and mental potential. There is one common theme that Nadler (1990) provided when he gathered the term of training and development is that both of training and development contain the word learning. He stated that training = learning related to present jobs and development = learning for growth of the individual but not related to a specific present or future job Human resource development About Human Resource Development, it refers to career development, training and development, and organizational development programs offered to employees to develop new or replacement knowledge and skills; improve their performances, potentials, and promotability; enhance to their general growth, and improve group and organizational effectiveness (William R. Tracey, ) There are many strands to HRD such as personal development, development for a job, a situation, or for setting a new works. It could be a development leading to a better life for individuals, organizations or even wider communities as well. (J. Matthews et al ). In Coopey et al 1993:24, it is seen as a capacity to incorporate learning into behavour Furthermore, HRD is an extension of Training and Development, with a specific orientation towards organizational learning interventions which are created to improve skills, knowledge and understanding. Follow Leonard Nadler, HRD is defined as a series of organized activities conducted within a specified time and designed to produce behavioral change of individuals in organizations. (Nadler, 1970). It includes 3 types of vocational learning activity which help individuals to be more effective at work: à ¢Ã¢â€š ¬Ã‚ ¢ Training focusing in immediate changes in jobs performance à ¢Ã¢â€š ¬Ã‚ ¢ Education, geared towards intermediate changes in individual capabilities à ¢Ã¢â€š ¬Ã‚ ¢ Development concerned with long-term improvement in the individual workers ( Nadler, 1970) In Principle of HRD, Jerry W. Gilley et al showed three fundamental component areas of human resource development. They are individual development (personal), career development (professional), and organizational development. Each component has their own importance roles which vary from organization to organization accordant with the operation complexity, the criticality of human resources to efficiency in organization, and the organizations commitment to improved human resources. However, all of three component areas have one focus which is individual performance improvement. The individual performance improvement is the heart of an HRD program, and HRD can be described as the area of congruence among the three components (Gilley, and Eggland 14) (see figure 2.1) (Figure 2.1) It is also importance to distinguish the field of human resources in organization which covers a broad spectrum of human activity. In fact, there is still a misunderstanding in HR sectors in enterprises, especially in developing countries such as Vietnam where the HR sector is still new. Based the human resource wheel (McLagan and Suhadonik, 1989) and the wheel of HRM (Harison, 1997), the human resource compass which indicates an overview of the territory and gives direction to to the various elements in the subject and their interrelationship was built. It is divided in 3 main sectors HRD, HRD and HRM, and HRM. (J. Wilson, 2005) (Figure 2.2) Human resource Human resources are described as the individuals who comprise the workforce of an organization. They are the people that staff and operate an organization- the executives, managers, supervisors, scientists and engineers, technicians and marketing and sales personnel, administrative and clerical personnel, and hourly workers- as contrasted with the financial and material resources of an organization (William R. Tracey, ) It is also the name of the function in an organization which has a responsibility for implementing strategies and policies relating to the management of individuals. In other words, it could be understood as the organizational function that deals with the people who manage, produce, market and sell the products and services of an organization (William R. Tracey, ) In a nation, the economic value of human resources resides not in numbers or physical characteristics such as height, but in the skills, knowledge and attitudes that are the result of norms and education provision. Training Training, according to the Manpower Services Commissions Glossary of training terms, is a planned process to modify attitudes, knowledge or skill behavior through learning experiences to achieve effective performance in an activity or range of activities. Its purpose, in the work situation, is to develop the abilities of individual and to satisfy the current and future needs of the organization. (MSC, 1981:62). In CEDEFOP (1996:52), training is defined as activity or program of activities designed to teach the skills and knowledge required for particular kinds of work. Training takes places, whereas education takes place at educational establishment. In reality, both of definitions illustrate about the application of training to the improve skills and competences to meet the requirement of the organization. In training, the limitation is also indicated to the specific skills and operations. In comparison with education, training normally has an immediate application and is completed in a shorter time than education. (Van Wart et al, 1993) Purposes of Training and Development Training and development (TD) was beginning to receive more attention in Vietnamese organizations (Kamoche, 2001). Training and development actually refers to a planned effort which the organization build to facilitate the learning of job-related behavior (such as knowledge and skill acquired by an employee through practice) on the part of its employees. (Wexley et al,1991). The general purpose of traning and developing involves knowledge and skill acquisition. The employee quality and their development through training are consider as the major factor in determining long-term profitability of enterprises. A good investment in the development of skill for employees will help them increase their productivity in working. In fact, there is a view that training often is considered for the new employees. It is totally incorrect because ongoing training for current employees helps them adjust to rapidly changing job requirements. (Small Business Management) Training and development creates a benefit that the communication abilities of employees can improve, which enhances their adaptability. Better-educated workers can give the flexibility needed to switch production and better accommodate innovation, retraining and relocation (Godfrey, 1997). Traning and Development progress in an enterprise Training and Development has traditionally been a functional division of the personnel or human resource department related to carrying out the identification of training and development needs, planning and designing training and evaluating it. (see figure 2.3) (Figure 2.3) the classic training cycle Winter (1995) did not using the term HRD, he talked about a system approach to developing employees with the starting point the business objectives. So the classic training cycle can be seen to be based on organizational strategy within a company. (Figure 2.4) Business objectives within a training cycle Methods of Training and development In training, there are a numerous techniques available for presenting information and transmitting skills. Each of the techniques has their own advantages and disadvantages. The application of training method depends on the specific situation. In general, training has been widely used by companies in Vietnam. But, they differed in the use of training options (Quang, 2006). On-site training methods The main advantages of on-site training are the problems of transfer of learning and training cost are minimized. The reason is the trainees learn the skills and knowledge in the same physical and social environment. Moreover, with certain of these techniques, the trainees are able to contribute their work while they are learning. This things reduce the training cost. (Wexley et al,1991). On the other hands, on-site training has some limitations. Most of the co-workers and supervisors do have motivation to provide the trainees with worthwhile learning experiences. (figure 2.5) on-site methods classified according to goals and strategies The table shows that a training effort can have one or more of the following goals. These goal boards can be achieved by directing training efforts at the trainees cognition, behavior or environment. From the table, on-site methods were classified in categories. Orientation training and the socialization of new employees It is important to help new employees to get in a right way in order to reduce their anxiety and to increase their job satisfaction and commitment. (Louis et al, 1983). The procedure of this method should begin carefully and in detail. The poor orientation programs could make damage to organization because they reduce the effectiveness for the first few time on the job and may lead to dissatisfaction and turnover. (Gomersall et al, 1966) Smith (1984) showed ten tasks accomplished in the program such as introduction the company; review of policy, benefits, services, employer expectations; benefit plan enrolment; completion of employment documents; setting employer expectations; introduction to fellow workers, to the facilities, and the job. On-the-job training In this training method, the trainees are expected to learn the job by observing the experiences employees and by working with the actual materials, personnel and machinery that will comprise the job when the formal training is completed. On the experienced employees aspect, they is expected to provide not only a favorable role model to whom the trainee can identify but the instruction and the guidance from the job duties as well. (Wexley et al,1991). Apprenticeship training Apprenticeship programs are initiated by a committee composed of representatives for management and labor. The joint of committee works together with the department of Labors Bureau of Apprenticeship and Training (BAT) in developing a set of standards that specify the features of particular program such as number of class hours, workshop instruction, curriculumà ¢Ã¢â€š ¬Ã‚ ¦ Job aids A job aid is a repository for information, processes, or perspectives that is external to the individual and that supports work and activity by directing, guiding, and enlightening performance. (Rossett et al, 1991). The goal of Job aids is to teach job skills and to accomplish this by using a behavioral strategy. Coaching/ Mentoring: Mentoring and coaching have been provocative practices in both the practical and academic organizational development and human resource development literature for almost ten years. (Bokeno, 2003) Coaching the employees through the use of periodic reviews of performance is a difference way of on-site training. Coaching serves a several important function in organization. Firstly, it lets subordinates know what their supervisors think about their work. Then, the supervisors and employees work together on the way that helps improve employees performance. Thirdly, it improves the interaction between supervisors and employees. Finally, it provides a framework for setting up short term and long term personal career goals. Related to the teaching of coaching is mentoring. Mentors are the people who have two or three higher level than trainees and they want to help less experience trainees to learn the ropes in a supportive relationship. (Wilson and Danes, 1988) Computer-based training It is a technique can be used in conjunction with coaching and mentoring. Computer-based training (CBT) refers to as interactive videos and videodisc, provides guidance and instruction by using computer terminal on an employees desks. It is now used as an efficient method to many types of job. (Wexley et al,1991). Guy Sweeten of Information Transfer said that The practical benefits of using computers to deliver training and perform assessment training have been proven. Computer-based training is highly flexible and fits with the demands of everyday work you can work on your own, at your own desk and in your own time Job rotation It relates to giving a series of jobs assignments to trainees in various parts in organization for a specific time. The key of this method is to expose individuals to the changes in working environment in other places. In each department, trainees could put on an observational role, and take responsibility for training specified results. Job rotation is considered as a perfect method for preparing high potential and specialist for future general executive responsibilities. (Farnsworth, 1975) Off-site training methods Off-site training methods are often used in organizational settings. An advantages of this method is that it allows the trainees to learn skills and knowledge away from pressures of day-to-day job. The other benefit is the use of competent outside resources people who are trained trainers such as technicians, consultants. The limitation of it is the transfer of learning from classroom to the job. (figure 2.6) off-site methods classified according to goals and strategies Lecture Lecture method has been frequently criticized as a training and development technique. (Korma, 1977). In fact, it does not bring a high benefit. Firstly, its format emphasizes one way flow communication from trainers to trainees, which make the trainees are passive in learning. Secondly, it fails in transfer job-related skills. The lecturers ignore the differences in trainees abilities, backgrounds and interests. In additionally, individualized and reinforcement of trainees are prevented. Audiovisual techniques This method can be used widely in many training and development programs. Teaching and learning with audiovisual technique has several advantages. First, it helps trainees to illustrate and see clearly the overview image of what trainers want to delivery lively. Then, it helps distance learning effectively when the trainers and trainees are in difference places. Teleconferencing It is a method for simultaneously training individuals at the multiple sites. A teleconferencing network consists of a central broadcasting facility, a satellite service whose signals is delivered and transmitted to television projectors in meeting rooms, ballrooms, or corporate headquarter. Corporate classrooms Corporate classroom aims to tech employees skills and to accomplish this by using cognitive strategy. This method is often in big corporations. They intend to build their own universities and colleges to continue the further education for their employees. Equipment simulators It is excellent way to bring realism to off-site training situation. In this method, simulators of the equipment are designed and set up away from the actual work situation. Advantages from the method are the time pressures for productivity are minimized, individualized feedback is increased and opportunities for repeated practice are provided. Computer-assisted instruction In this method, trainees interact directly with the computers. The training is combined with learners exercises manuals, equipment stimulations, job aidsà ¢Ã¢â€š ¬Ã‚ ¦ The role of computer here involves administratering and the training programs to the trainees and testing their performance after learning. (Patrick et al, 1977). It could assess the progress of trainees and provide a method to fit the trainees needs Each enterprise will use the differences training methods which are suitable to their situation within organization. In Vietnam situation, Webster and Tausig (1999) did a survey which showed that 93 percent of the surveyed SMEs provided in-house training for freshmen and off-the-job training. Most SMEs rely only on informal training due to budget constraints (Tran and Le, 1999). However, the process to have a good training and development program is not simple Process of Training and Developing Analyzing the training and development needs It is considered as the first step in the process of training and development. Boydell (1983) showed three levels of training needs within organizations which are organizational level, occupational level, and individual level. Organisation analysis looks at the organization as a whole. This relates to examining organization interface with the external environment, in which it operates, the acquisition of its state objectives, its human resources, and the inner climate. The purpose of organization analysis is to determine where the training activities should be conducted. Occupational analysis includes five steps in conducting task analysis. The five steps are (1) Obtaining a company job description; (2) Identifying the tasks for which the training is designed; (3) Identifying the knowledge (K), skills (S), and abilities (A); (4) develop course objectives; (5) design the training program. In the individual analysis, organization identifies any shortfall in individuals knowledge, skill and attitudes required to perform their jobs. (Figure 2.7) P. Nick Blanchard, James W. Thacker (1999), Effective training: systems, strategies, and practices In fact, when the results of employees performance do not satisfy and meet the requirement of job analyzed in occupational analysis. That means there are problems. In that case, organization needs to find a solution. In table below, it illustrates the way to approach how to examining performance problem of the employees (Figure 2.8) Robyn Peterson (1998), Training Needs Assessment Analyzing the training and development in this way has advantages and disadvantages. It helps the organization have an accurate overview of training and development needs within organization. Beside, it guarantees the links between the training and requirement of trainees. However, it takes time to analyze. During the process of analyzing, the thing could happen is the number of training needs is larger than can be met through current resources. So, it is necessary to prioritize the needs (J. Wilson, 2005) Training and development plan The result from the process of analyzing an organizations training needs is a training plan. This plan is constructed by the training department and is used to strategically plan what kinds of training will be conducted in the near future. (Wexley et al,1991). Moreover, during the process of analyzing, the thing could happen is the number of training needs are larger than can be met through current resources. So, it is necessary to prioritize the needs. The content of a training plan should includes objects and objectives of training, theme of the training courses, the time of training courses, trainers, and training methods, the place of training class, and the cost of trainingà ¢Ã¢â€š ¬Ã‚ ¦ (HRD in SMEs) When planning a training program, it is essential to establish an evaluating system for the result of program. The plan should be clear Vietnam Human Resource Enterprises and Training Vietnam Human Resource Enterprises and Training 1.1 The importance of the study 1.2 Aim and objectives of the project 1.4 Dissertation structure Chapter 2 Literature review 2.1 Defining the terms: Human Resource and Human Resource Development, Training, Development 2.1.1 Human resource 2.1.2 Human resource development 2.1.3 Training 2.1.4 Development 2.2 Purpose of training and development 2.3 Training and development progress in an enterprise 2.3.1 Methods of Training and development 2.3.2 Process of training and development 2.4 Factors affect training and development 2.4.1 Internal factors 2.4.2 External factors Chapter 1 Introduction The background of the study Vietnam is one of the countries which have the fastest and the most impressive growing economies in recent years. It is a transitional economy and is developing more and more with an open door government policy. In 1986, Doi Moi economic reform was initiated and made a breakthrough for the economy of Vietnam. It transferred Vietnam from socialist-oriented market economy to the free-market economy. On 11 January 2007, Viet Nam became the official 150th member of World Trade Organisation (WTO). The day was considered as a historic day for the country. Joining the WTO, Vietnam seems to accept increased competition, and competition will make the economy more dynamic. Moreover, it creates a dynamic and challenging environment for local organizations to upgrade their operations both technologically and managerially, in order to unlock the immense potential of the countrys natural and human resources. (Mcneil et al, 1999). However, using the national human resource in effectiveness way seem s to be not simple. It could be a challenge for any countries. In fact, Vietnam has the population which is more than eighty million (Vietnam general statistic office, 2010). It supplies a large labor force which seems to be a competitive advantage for a developing country like Vietnam, especially in attracting FDI (T. Le, 2007). However, this advantage is passing off in current situation. When using and development of technology, machinery in enterprises becomes popular, the competitiveness depends on human resource quality. Sadly, Vietnam is losing its competitive capability. In the Global Competitiveness Report 2009-2010, Vietnam is down five positions from 70th to 75th, in which the quality of education system is one of the worst elements. In reality, the poor quality in education and training prevent the country from developing. Vietnam labor force has weaknesses and limitations. Every year, a high percentage of students graduated from universities have difficulties in finding a job because of lacking knowledge and skills. According to a re port by the HCMC Department of Labor, War Invalids, and Social Affairs, only around one third of the enterprises in the countries are satisfied with the qualifications of their new recruits (Saigon Times Weekly, 2002c). It seems that the higher education in Vietnam which is in old equipment and passive method could not satisfy the real market demand of high quality and skilled human resource in the period of development (Kamoche, 2001). Besides, proportion of employees who are trained in working is just 20% (Vietnam Ministry of Labour, Invalid and Social Affair, 2006). Duc Vuong (2008) argued that the staff training is required more caring in developing countries. As low labor cost is considered as an absolute advantage of labor-intensive economy but not high- tech or capital-intensive ones (Vietnam Ministry of Labour, Invalid and Social Affair, 2006). Hence, economies and business need to improve the training and development of employees. Similar to Malaysia, vision of becoming a developed nation by 2020 put an emphasis on HRD (). The purpose of becoming a developed country in the future absolutely raises the requirement of training and development human resource in Vietnam. In other words, there are more and more concerns about HRD activities in the country. In national level, Vietnam government considers highly qualified human resource as the important forces to encouraging the industrialization process and as the basic ground for the growth of economy (MPI, 2001). Vietnam government applied polices to encourage the HRD in the country especially in education. The government keeps push forward comprehensive reform enhancing the quality of training and education at all levels. Besides, it focuses on developing high quality human resource to meet the economic development demand (Khang, 2010). The government has also supported a program to improve HR skills in organizations through special training courses (from 2004-20 08). It helps companies and individuals in increasing their competitiveness. T. Tran and L. Le (1996) gave several experiences of the differences countries in HRD. They concentrated on the benefits of government policies of these countries in encouraging HRD and the lessons that Vietnam learnt from. However, it takes time to see what the real benefits from policies are and changes in HRD are. Moreover, applying policies depends on many elements which specific in each country. In Annual business report of VCCI (Vietnam Chamber of Commerce and Industry) in 2007 provided an analysis of key developments include human resource development in Vietnam business environment and their impacts on Vietnam enterprises. It had showed the general impacts of human resources and labor supply in some specific sectors such as tourism, banking, construction. Since then, the specific solutions in HRD for each sector could be suggested. There is another aspect in HRD discussed in Vietnam at the moment. H RD should be accompanied with national economic strategies. In fact, in Vietnam, in planning national economic strategies, the experts focus on economic issues without concerning human resource role which is the vital and essential elements to implement these strategies (D. Phung and D. Do, 2009). The problem appeared here is when these strategies are set up and the quality of human resource could not afford for them. In comparison with some neighbor countries in ASEAN, although HRD activities in Vietnam are concerned more, it is still new and weak. For instance, in the last decade, training consultants in Singapore have mushroomed. The emphasis on training is so much so that some companies have even created a standalone department on training along with the HRM department (). Hence, Singapore ranks very high in the world in its emphasis on training and development. Other example is in Malaysia, the HRD Act since 1992 forced the organizations which have more than 50 employees to support 1 percent of their monthly salaries to a fund to promote training (). Importance of the study Training and development human resource is not only the governments responsibility but the organizations responsibility as well. In recent years, the training and development human resource has been paid more attentions in Vietnam organizations (Kamoche, 2001). There is a strong willingness to learn and to be trained in organization. However, the level of attentions and willingness could be decreased by the reluctance of employees to accept the new things and innovation. Also, there is a distinctive point of views in training and developing human resource within organization. While in foreign invested companies tend to considers training as a vital tool (Saigon Times, 2002), the SOEs sees it as an expense and tend to keep budget as small as possible (Quang and Dung, 1998). The training objectives between The importance of the study SMEs in Vietnam are a dynamic force of the Vietnam economy and have been contributing a lot of successes in the development of economy. In the research of Timothy Bartram et al (2009), he argued that Vietnam is currently providing and creating many opportunities for the growth and development of entrepreneurial businesses, which provides significant opportunities as well as challenges for managers of these enterprises. In human resources aspect, SMEs created around 60% of the total job for labor force (Sakai and Takada, 2000) and until now this number has increased significantly. Besides, private sector plays a big role in increasing GDP annual. Understanding the important role of SMEs clearly, Vietnam government has been developing policies and creating conditions generally for the growth of SMEs, and particularly for the human resource development in SMEs. The private sector grows and competes openly for experienced and skilled staff, HR assume new importance. However, SMEs face particular problems in HR. Certainly, small firms do not have the HRM expertise, infrastructure and general resources commanded by larger organisations (Hill and Stewart, 2000). The requirement of development of human resource is truly necessary because the business environment change day by day and employees need improve their skills and knowledge to maintain their productivity. Enterprises which want to maintain their competitiveness and effectiveness need to consider human resource development as one of the most important parts. Following Adeniyi (1995), he observed that staff training and development is a work activity that can make a very important and remarkable contribution to the overall effectiveness and profitability of an organization. Huang (2001) proved that training program has a close relation to the performance in the enterprises and training pr ograms produce real benefits for small and medium-size enterprises (SMEs) In Vietnam, human resource especially human resource development is still a quite new area. At the moment, there are a few researches around Human Resource Development. Most of them show the essential requirement, challenges and opportunities of HRD in current situation of rapid economic development, the HRM of the nation in macro level. Some others illustrate more deeply in the situation of the HR and Human resource management in enterprises. In reality, a big question that what HRD is and how HRD plays its role in the enterprises still has not an answer. So, the research in this paper focuses on one main area of HRD which is training and developing human resource in the context of SMEs in Vietnam. It would give some contributions to the Vietnamese enterprises in referring the basic knowledge in training and developing human resource, analyzing the factors which could affect on their training and developing human resource actions in the context of Vietnam. Furthermore, the examples of experiences in HRD from some others countries and organizations will be shown as the lessons help enterprises in finding solution for their situation. Then, the view of HRD in enterprises would be cared wider and deeper. Aim and objective of the project The project focuses on the analyzing the actions of training and developing human resource in enterprises in Vietnam. The company selected in research is Deloitte Vietnam Company. It is the company of which the HRD activities will be analyzed specifically There are three principal objectives: Generalizing and developing of the principles in literature of human resources development and human resources in enterprises Using this literature to analyze and evaluate the activities in HRD in enterprises according to illustrate the advantage factors and disadvantages factors which affect in HRD in the company Suggesting solution and points of views to improve the HRD in the company selected. Methodology Dissertation structure Chapter 2 Literature review Defining the terms: Human Resource and Human Resource Development, Training, Development Development It is the growth or realization of a persons ability, through conscious or unconscious learning. Development programmes usually include elements of planned study and experience, and are frequently supported by a coaching or counseling facility (MSC, 1981:15) Development occurs when a gain in experience is effective combined with the conceptual understanding that can illuminate it, giving increased confidence both to act and to perceive how such action relates to it context. (Bolton, 1995:15) From these definitions, the development could show the movement to an improved situation that for the individual means advancing towards the physical and mental potential. There is one common theme that Nadler (1990) provided when he gathered the term of training and development is that both of training and development contain the word learning. He stated that training = learning related to present jobs and development = learning for growth of the individual but not related to a specific present or future job Human resource development About Human Resource Development, it refers to career development, training and development, and organizational development programs offered to employees to develop new or replacement knowledge and skills; improve their performances, potentials, and promotability; enhance to their general growth, and improve group and organizational effectiveness (William R. Tracey, ) There are many strands to HRD such as personal development, development for a job, a situation, or for setting a new works. It could be a development leading to a better life for individuals, organizations or even wider communities as well. (J. Matthews et al ). In Coopey et al 1993:24, it is seen as a capacity to incorporate learning into behavour Furthermore, HRD is an extension of Training and Development, with a specific orientation towards organizational learning interventions which are created to improve skills, knowledge and understanding. Follow Leonard Nadler, HRD is defined as a series of organized activities conducted within a specified time and designed to produce behavioral change of individuals in organizations. (Nadler, 1970). It includes 3 types of vocational learning activity which help individuals to be more effective at work: à ¢Ã¢â€š ¬Ã‚ ¢ Training focusing in immediate changes in jobs performance à ¢Ã¢â€š ¬Ã‚ ¢ Education, geared towards intermediate changes in individual capabilities à ¢Ã¢â€š ¬Ã‚ ¢ Development concerned with long-term improvement in the individual workers ( Nadler, 1970) In Principle of HRD, Jerry W. Gilley et al showed three fundamental component areas of human resource development. They are individual development (personal), career development (professional), and organizational development. Each component has their own importance roles which vary from organization to organization accordant with the operation complexity, the criticality of human resources to efficiency in organization, and the organizations commitment to improved human resources. However, all of three component areas have one focus which is individual performance improvement. The individual performance improvement is the heart of an HRD program, and HRD can be described as the area of congruence among the three components (Gilley, and Eggland 14) (see figure 2.1) (Figure 2.1) It is also importance to distinguish the field of human resources in organization which covers a broad spectrum of human activity. In fact, there is still a misunderstanding in HR sectors in enterprises, especially in developing countries such as Vietnam where the HR sector is still new. Based the human resource wheel (McLagan and Suhadonik, 1989) and the wheel of HRM (Harison, 1997), the human resource compass which indicates an overview of the territory and gives direction to to the various elements in the subject and their interrelationship was built. It is divided in 3 main sectors HRD, HRD and HRM, and HRM. (J. Wilson, 2005) (Figure 2.2) Human resource Human resources are described as the individuals who comprise the workforce of an organization. They are the people that staff and operate an organization- the executives, managers, supervisors, scientists and engineers, technicians and marketing and sales personnel, administrative and clerical personnel, and hourly workers- as contrasted with the financial and material resources of an organization (William R. Tracey, ) It is also the name of the function in an organization which has a responsibility for implementing strategies and policies relating to the management of individuals. In other words, it could be understood as the organizational function that deals with the people who manage, produce, market and sell the products and services of an organization (William R. Tracey, ) In a nation, the economic value of human resources resides not in numbers or physical characteristics such as height, but in the skills, knowledge and attitudes that are the result of norms and education provision. Training Training, according to the Manpower Services Commissions Glossary of training terms, is a planned process to modify attitudes, knowledge or skill behavior through learning experiences to achieve effective performance in an activity or range of activities. Its purpose, in the work situation, is to develop the abilities of individual and to satisfy the current and future needs of the organization. (MSC, 1981:62). In CEDEFOP (1996:52), training is defined as activity or program of activities designed to teach the skills and knowledge required for particular kinds of work. Training takes places, whereas education takes place at educational establishment. In reality, both of definitions illustrate about the application of training to the improve skills and competences to meet the requirement of the organization. In training, the limitation is also indicated to the specific skills and operations. In comparison with education, training normally has an immediate application and is completed in a shorter time than education. (Van Wart et al, 1993) Purposes of Training and Development Training and development (TD) was beginning to receive more attention in Vietnamese organizations (Kamoche, 2001). Training and development actually refers to a planned effort which the organization build to facilitate the learning of job-related behavior (such as knowledge and skill acquired by an employee through practice) on the part of its employees. (Wexley et al,1991). The general purpose of traning and developing involves knowledge and skill acquisition. The employee quality and their development through training are consider as the major factor in determining long-term profitability of enterprises. A good investment in the development of skill for employees will help them increase their productivity in working. In fact, there is a view that training often is considered for the new employees. It is totally incorrect because ongoing training for current employees helps them adjust to rapidly changing job requirements. (Small Business Management) Training and development creates a benefit that the communication abilities of employees can improve, which enhances their adaptability. Better-educated workers can give the flexibility needed to switch production and better accommodate innovation, retraining and relocation (Godfrey, 1997). Traning and Development progress in an enterprise Training and Development has traditionally been a functional division of the personnel or human resource department related to carrying out the identification of training and development needs, planning and designing training and evaluating it. (see figure 2.3) (Figure 2.3) the classic training cycle Winter (1995) did not using the term HRD, he talked about a system approach to developing employees with the starting point the business objectives. So the classic training cycle can be seen to be based on organizational strategy within a company. (Figure 2.4) Business objectives within a training cycle Methods of Training and development In training, there are a numerous techniques available for presenting information and transmitting skills. Each of the techniques has their own advantages and disadvantages. The application of training method depends on the specific situation. In general, training has been widely used by companies in Vietnam. But, they differed in the use of training options (Quang, 2006). On-site training methods The main advantages of on-site training are the problems of transfer of learning and training cost are minimized. The reason is the trainees learn the skills and knowledge in the same physical and social environment. Moreover, with certain of these techniques, the trainees are able to contribute their work while they are learning. This things reduce the training cost. (Wexley et al,1991). On the other hands, on-site training has some limitations. Most of the co-workers and supervisors do have motivation to provide the trainees with worthwhile learning experiences. (figure 2.5) on-site methods classified according to goals and strategies The table shows that a training effort can have one or more of the following goals. These goal boards can be achieved by directing training efforts at the trainees cognition, behavior or environment. From the table, on-site methods were classified in categories. Orientation training and the socialization of new employees It is important to help new employees to get in a right way in order to reduce their anxiety and to increase their job satisfaction and commitment. (Louis et al, 1983). The procedure of this method should begin carefully and in detail. The poor orientation programs could make damage to organization because they reduce the effectiveness for the first few time on the job and may lead to dissatisfaction and turnover. (Gomersall et al, 1966) Smith (1984) showed ten tasks accomplished in the program such as introduction the company; review of policy, benefits, services, employer expectations; benefit plan enrolment; completion of employment documents; setting employer expectations; introduction to fellow workers, to the facilities, and the job. On-the-job training In this training method, the trainees are expected to learn the job by observing the experiences employees and by working with the actual materials, personnel and machinery that will comprise the job when the formal training is completed. On the experienced employees aspect, they is expected to provide not only a favorable role model to whom the trainee can identify but the instruction and the guidance from the job duties as well. (Wexley et al,1991). Apprenticeship training Apprenticeship programs are initiated by a committee composed of representatives for management and labor. The joint of committee works together with the department of Labors Bureau of Apprenticeship and Training (BAT) in developing a set of standards that specify the features of particular program such as number of class hours, workshop instruction, curriculumà ¢Ã¢â€š ¬Ã‚ ¦ Job aids A job aid is a repository for information, processes, or perspectives that is external to the individual and that supports work and activity by directing, guiding, and enlightening performance. (Rossett et al, 1991). The goal of Job aids is to teach job skills and to accomplish this by using a behavioral strategy. Coaching/ Mentoring: Mentoring and coaching have been provocative practices in both the practical and academic organizational development and human resource development literature for almost ten years. (Bokeno, 2003) Coaching the employees through the use of periodic reviews of performance is a difference way of on-site training. Coaching serves a several important function in organization. Firstly, it lets subordinates know what their supervisors think about their work. Then, the supervisors and employees work together on the way that helps improve employees performance. Thirdly, it improves the interaction between supervisors and employees. Finally, it provides a framework for setting up short term and long term personal career goals. Related to the teaching of coaching is mentoring. Mentors are the people who have two or three higher level than trainees and they want to help less experience trainees to learn the ropes in a supportive relationship. (Wilson and Danes, 1988) Computer-based training It is a technique can be used in conjunction with coaching and mentoring. Computer-based training (CBT) refers to as interactive videos and videodisc, provides guidance and instruction by using computer terminal on an employees desks. It is now used as an efficient method to many types of job. (Wexley et al,1991). Guy Sweeten of Information Transfer said that The practical benefits of using computers to deliver training and perform assessment training have been proven. Computer-based training is highly flexible and fits with the demands of everyday work you can work on your own, at your own desk and in your own time Job rotation It relates to giving a series of jobs assignments to trainees in various parts in organization for a specific time. The key of this method is to expose individuals to the changes in working environment in other places. In each department, trainees could put on an observational role, and take responsibility for training specified results. Job rotation is considered as a perfect method for preparing high potential and specialist for future general executive responsibilities. (Farnsworth, 1975) Off-site training methods Off-site training methods are often used in organizational settings. An advantages of this method is that it allows the trainees to learn skills and knowledge away from pressures of day-to-day job. The other benefit is the use of competent outside resources people who are trained trainers such as technicians, consultants. The limitation of it is the transfer of learning from classroom to the job. (figure 2.6) off-site methods classified according to goals and strategies Lecture Lecture method has been frequently criticized as a training and development technique. (Korma, 1977). In fact, it does not bring a high benefit. Firstly, its format emphasizes one way flow communication from trainers to trainees, which make the trainees are passive in learning. Secondly, it fails in transfer job-related skills. The lecturers ignore the differences in trainees abilities, backgrounds and interests. In additionally, individualized and reinforcement of trainees are prevented. Audiovisual techniques This method can be used widely in many training and development programs. Teaching and learning with audiovisual technique has several advantages. First, it helps trainees to illustrate and see clearly the overview image of what trainers want to delivery lively. Then, it helps distance learning effectively when the trainers and trainees are in difference places. Teleconferencing It is a method for simultaneously training individuals at the multiple sites. A teleconferencing network consists of a central broadcasting facility, a satellite service whose signals is delivered and transmitted to television projectors in meeting rooms, ballrooms, or corporate headquarter. Corporate classrooms Corporate classroom aims to tech employees skills and to accomplish this by using cognitive strategy. This method is often in big corporations. They intend to build their own universities and colleges to continue the further education for their employees. Equipment simulators It is excellent way to bring realism to off-site training situation. In this method, simulators of the equipment are designed and set up away from the actual work situation. Advantages from the method are the time pressures for productivity are minimized, individualized feedback is increased and opportunities for repeated practice are provided. Computer-assisted instruction In this method, trainees interact directly with the computers. The training is combined with learners exercises manuals, equipment stimulations, job aidsà ¢Ã¢â€š ¬Ã‚ ¦ The role of computer here involves administratering and the training programs to the trainees and testing their performance after learning. (Patrick et al, 1977). It could assess the progress of trainees and provide a method to fit the trainees needs Each enterprise will use the differences training methods which are suitable to their situation within organization. In Vietnam situation, Webster and Tausig (1999) did a survey which showed that 93 percent of the surveyed SMEs provided in-house training for freshmen and off-the-job training. Most SMEs rely only on informal training due to budget constraints (Tran and Le, 1999). However, the process to have a good training and development program is not simple Process of Training and Developing Analyzing the training and development needs It is considered as the first step in the process of training and development. Boydell (1983) showed three levels of training needs within organizations which are organizational level, occupational level, and individual level. Organisation analysis looks at the organization as a whole. This relates to examining organization interface with the external environment, in which it operates, the acquisition of its state objectives, its human resources, and the inner climate. The purpose of organization analysis is to determine where the training activities should be conducted. Occupational analysis includes five steps in conducting task analysis. The five steps are (1) Obtaining a company job description; (2) Identifying the tasks for which the training is designed; (3) Identifying the knowledge (K), skills (S), and abilities (A); (4) develop course objectives; (5) design the training program. In the individual analysis, organization identifies any shortfall in individuals knowledge, skill and attitudes required to perform their jobs. (Figure 2.7) P. Nick Blanchard, James W. Thacker (1999), Effective training: systems, strategies, and practices In fact, when the results of employees performance do not satisfy and meet the requirement of job analyzed in occupational analysis. That means there are problems. In that case, organization needs to find a solution. In table below, it illustrates the way to approach how to examining performance problem of the employees (Figure 2.8) Robyn Peterson (1998), Training Needs Assessment Analyzing the training and development in this way has advantages and disadvantages. It helps the organization have an accurate overview of training and development needs within organization. Beside, it guarantees the links between the training and requirement of trainees. However, it takes time to analyze. During the process of analyzing, the thing could happen is the number of training needs is larger than can be met through current resources. So, it is necessary to prioritize the needs (J. Wilson, 2005) Training and development plan The result from the process of analyzing an organizations training needs is a training plan. This plan is constructed by the training department and is used to strategically plan what kinds of training will be conducted in the near future. (Wexley et al,1991). Moreover, during the process of analyzing, the thing could happen is the number of training needs are larger than can be met through current resources. So, it is necessary to prioritize the needs. The content of a training plan should includes objects and objectives of training, theme of the training courses, the time of training courses, trainers, and training methods, the place of training class, and the cost of trainingà ¢Ã¢â€š ¬Ã‚ ¦ (HRD in SMEs) When planning a training program, it is essential to establish an evaluating system for the result of program. The plan should be clear

4th Amendment Essay -- Government Constitution Amendments History Essa

4th Amendment In the late 1700's the 4th Amendment was written because of strong objections to the Writs of Assistance or general warrants. The Writs Assistance gave officials the right to enter any home and seize belongings without a reasonable cause. (Grolier Encyclopedia) The 4th amendment was ratified in the Bill of Rights on December 15, 1771. This amendment protects the people's right to privacy and security. (Encarta Online) The Fourth Amendment states, 'The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.' (Encarta Online) In the court case of Katz v. United States it was said that, 'the 4th Amendment protects the people and not certain areas against search and seizure.' (Katz v. U.S.) Without this amendment people would have no claim over their personal privacy, or security. Any officer could enter homes and take any evidence that could be used to make an arrest or that could be used for prosecution in court. In order for police or any other higher authority to search and seize evidence from a suspect legally, it is required that a judge must grant a search warrant. (Encarta Online) The warrant authorizes the officer to seize particularly described items and to bring them before the court that issued the warrant. In common law, search warrants were used mainly to discover stolen property. In modern law, they have a variety of items, including intoxicating liquors, gambling implements, counterfeiters' tools, burglars' tools, smuggled goods, obscene literature, narcotics, illegal firearms and any article the possession of which is a crime or which may be used in evidence. (Encarta Online) The warrant must specify the place where the search is to be made and the property to be seized. An officer cannot get a warrant from a judge in any circumstance. (Grolier Encyclopedia) The officer may have to give a reasonable cause. As ruled in the case of Illinois v. Gates in 1983, ?to establish probable cause, one must show a probability of criminal activity; a prima facie hearing is not required.? (Illinois v. Gates) The accused has the right to fight the grounds when the war... ...de of the booth. After being arrested the court ruled that even though it was in a public place, he was making a private call. It was an illegal search. Now because of this case police now have to have a search warrant before using wiretapping. This applies to any and all people. (Katz v. U.S.) Along with the first eight amendments, the 4th Amendment deals with personal freedom. (Encarta Online) The 4th Amendment protects citizens from being accused of a crime without probable cause. Citizens of the United States of America deserves and maintains the right to privacy and security in their own homes. Sources Cited: Encarta Online. 2001. Microsoft Encarta Online Encyclopedia. 29 September   Ã‚  Ã‚  Ã‚  Ã‚  2001. . ?Illinois vs. Gates.? Ed. Ralph B. Strickland, Jr. Sept.1994. North Carolina Justice Academy. 30 Sept. 2001. . Grolier?s Encyclopedia. CD-ROM. 1996 ed. New York: New York City, 1996. ?Katz vs. U.S.? 1967. . History Channel Online. 2000. Columbia University Press. 30 Sept 2001.   Ã‚  Ã‚  Ã‚  Ã‚  .

About Computerised Accounting Essay

Abstract: In the economic globalization today, instead of computerized accounting manual accounting, accounts, reimbursement and other accounting activities as the main computing model accounting profession, is the modernization of management and accounting reform and development needs of its own, is a modern social mass production and the inevitable product of the new technological revolution. Accounting Computerization to the present, is not simply a simple combination of accounting and computer, and has developed into more than one kind of complex subjects. In this paper, in computerized accounting industry in the implementation of the traditional accounting functions of the impact were analyzed. First, computerized accounting information processing in the industry, the basic characteristics of Computerized Accounting information Processing mainly refers to the application of electronic technology on accounting data input, processing, output of the process. At this stage mainly for the use of computers instead of manual bookkeeping, reckoning and accounting, and replacement parts in the human brain under the manual accounting completed the analysis of accounting information to determine. Computerized Accounting information Processing process has the following characteristics: 1, first of all, is the computer as the main computational tools, data processing code of the speed and accuracy. Computerized accounting is based on computer as a manual accounting records and process the data to artificial substitutes. It uses the original system data coding method to shorten the length of data items, reducing data storage space, thus improving the accounting data processing speed and accuracy. See more: Distinguish between problem-focused coping and emotion-focused coping Essay 2 Second, the data processing is a man-machine combination, the system of internal control procedures, and complex. Computerized accounting Although computer calculation tool, but still the performance of the entire information processing and artificial combination of the computer. Computer data (information) processing is carried out through the program, the system internal control procedures are required. For example, the general restrictions on the operating authority with the password procedures to verify whether the balance of a loan amount of verification procedures. Meanwhile, data processing man-machine combination and system of internal control procedures, making system control complex. its control point from manual accounting to the person’s control to both human and machine control, the control concerns the personnel division of functional separation, and computer hardware and software maintenance, and accounting information and accounting records storage and securi ty. 3, once again, computerized accounting and manual accounting rules changed, the provisions of manual bookkeeping journal, general ledger, the books have to use set, and a breakdown to use loose-leaf books, through the ten sets of accounts to achieve if the mutual restraint, cross-checking. vouchers, account books record is wrong with the law and use the crossed red Corrections correction. computerized accounting through the formation of the account page printout, and can be loose-leaf binding, print output is the journal of general , general ledger and reporting, involving the breakdown of a large number of secondary subjects, three subjects mouth, large number of prints, therefore, are generally used disks, CDs and other forms of output, reconciliation of work done is generally rely on accounting software, as long as the output person’s original certificate is correct, the computer can be accomplished quickly by hand the various accounts under the conditions of processing. ma nual accounting books check function under the conditions of computerized accounting computer has been replaced by a breakdown of the various accounting information recorded computer search function can be completed only display or print out when needed. people are more dependent on the establishment of various auxiliary computerized system account, more a reflection of and control over economic activity. Error handling for the books and records are no longer using the error correction method manual mode, but to ensure supervisory review. A general rule, those who have reviewed the data can not be changed. If an error occurs, it must be a reasonable question, the use of transmission people â€Å"corrected certificate† approach to corrections, similar to the Scarlet Letter Corrections, so that corrections can be retained traces. Second, the financial accounting impact of computerized accounting work for the basic characteristics of Accounting is not only greatly reduce the labor intensity of the financial staff and greatly improved corporate accounting information processing and transmission speed is more important is the work of corporate accounting has undergone a qualitative change, mainly in: 1, so that truly standardized corporate finance. Realizing computerized accounting, companies can easily achieve the financial data processing and business process specifications, to avoid the traditional accounting period due to human factors in data processing is not uniform and do not correspond to the actual work to reduce the standard artificial fuzzy and subjective uncertainty, and enhance the objectivity of the accounting work and comparability of accounting information to facilitate the business processes of financial and business control. reposted elsewhere in the Research Papers Download http : / / eng.hi1 38.com 2, is conducive to sharing of information resources. As Web-based treatment, not only can be done in the financial sharing of resources between the various positions to ensure the integration of financial data; but also to generate financial information set privileges may be any query at the same time. In traditional accounting period, because the division of transmission and manual, not only can not obtain the necessary financial information other than that even among the various financial positions can not be the sharing of resources. 3, to facilitate the strengthening of financial internal controls. Realized computerized accounting, the one most likely to be refined and clarified the whole process of accounting for each link in the frame of reference and assessment standards, accounting personnel and the work can be strictly controlled. On the other hand to achieve an effective real-time monitoring of all data and operating conditions are recorded in the system log, all the branches to reduce the possibility of fraud. 4, strengthening financial management. In the implementation of computerized accounting, the accounting information processing capabilities continue to improve, so that the accounting reflect the ability of economic activities more timely and accurate information reflecting the more detailed, comprehensive and in-depth, information inquiry leading provides a convenient control financial operations to ensure that the financial position in the management of the core. Third, computerized accounting for the impact on the performance of financial audit The implementation of computerized accounting, accounting information has greatly enhanced processing speed and accuracy of accounting information users to provide timely and accurate accounting information, is a leap forward in the development of accounting. Auditing and accounting environment faced by the consistency of changes , in particular the links between the two, so that every major change in the accounting, are a direct result of major changes in the audit. Accounting is a catalyst for change auditing, it will greatly speed up the use of modern information technology, environmental requirements in accordance with auditing changes the audit process. Accounting popularity of the traditional accounting theory and practice have raised new problems and requirements of the accounting basis is bound to have a significant impact on the audit, so need to study these effects and take appropriate countermeasures to As to the audit objective, and can effectively prevent the audit risk. When a system has been completed and put into use, and then improve it, than in the system design and development stage is much more difficult, the costs are relatively expensive. Therefore, in addition to after use of computerized input post audit of accounting information systems, but also should be in the system design and development stage, a special audit staff involved in advance and do the audit. Thus, the current auditors not only to have the accounting and auditing theory and practical knowledge at the same time, but also master the knowledge and skills in computers. reposted elsewhere in the Research Papers Download http://eng.hi138.com Most companies use manual or computerized accounting to track expenditures and income. Assets, liabilities, revenue, expenses and equity must be documented and transferred to a general ledger containing the company’s financial details. Such information may be analyzed to help business owners make future financial decisions, using the advantages of either manual or computerized accounting. Time Computerized accounting has the advantage of increased efficiency and time management when compared with manual accounting. Computers may more rapidly perform accounting functions or assessments than manual accounting systems, once data has been entered into the system. Accuracy Computerized accounting has the advantage of higher accuracy when compared with manual accounting, according to the College Accounting Coach. The potential for human error is greater when employees are manually completing accounting procedures. This may be particularly true when dealing with multiple currencies, since computerized programs can instantly convert exchange rates, according to â€Å"Guide to Computerizing Your Accounting System† from The Manager’s Electronic Resource Center. Reliability The advantages of manual or computerized accounting systems may be equal when it comes to reliability. Manual accounting can function independently of machines so that work continues when â€Å"the system† isn’t working. But with modern backup systems and increased functionality, the disadvantage of reliability in computerized accounting may be lessened. Creativity in Analysis Although computerized accounting systems are adept at rapidly computing complex analyses of accounting transactions and reports, the subtlety and focus of an analysis’ conjecture or hypothesis depends on the person operating the system. In this view, manual accounting may have an advantage over computerized accounting systems. Without the nuance and experience of an actual person, computerized accounting systems lose their potential for sophisticated analysis. Additionally, analysis may be hampered or obstructed by software design. Reporting The advantages of computerized accounting include fast, complex reporting. Computerized systems can produce invoices, purchase orders and other documents more quickly. Many reports are automatically updated and instantly available. Staffing Neither manual nor computerized accounting systems take the advantage when it comes to staffing. It can be costly to staff qualified accountants to complete manual accounting processes, but it can also be costly to staff accountants familiar with specific computerized accounting software and programming. Cost When it comes to cost comparison, the advantages of manual accounting systems are clear. Computerized systems can cost millions of dollars to purchase, implement and maintain. It may be necessary to purchase updated software with some regularity.

Symbolic Imagery Of Egyptian Queens - 1569 Words

In Ancient Egypt kings were believed to possess godlike power and to have been endowed with a divine right to rule. Religious practices centered around these rulers, who exercised daily prayers and offerings in order to ensure prosperity and abundance for the kingdom. Vast resources were devoted to religious rituals and the construction of lavish temples. Because the king acted as an intermediary between the people and the gods, the religion, politics, and government functioned as one. Only one percent of the population was literate and they were predominantly male scribes. As such, Egypt’s history was documented by men who mainly detailed the affairs of men. It is through the examination of artifacts and texts that we learn to†¦show more content†¦Kings often proclaimed their divinity and power through the use of symbolism on statues, monuments and temples. Beginning in the Fifth Dynasty queens began to adopt some of this regalia as their own. One of the fir st images they assumed was that of the vulture headdress, an insignia also associated with the goddesses of protection. As the headdress originated as a divine crown and continued to be worn by female deities, this possibly indicates a godlike aspect to queenship. When wearing the vulture head covering, queens often substituted the uraeus (cobra) for the vulture beak. The uraeus had many connotations, including the sun god Ra as well as Hathor, the goddess of fertility. By the Middle Kingdom queens (and kings) began simply wearing the uraeus alone. During the Amarna Period the uraeus was often decorated with two cow horns and the solar disk of Hathor. As Great Royal Wife of Amenhotep III and Mother of the King Akhenaton, Queen Tiye was illustrated many times depicting royal behavior. She was represented in equal scale with the king on statues, portrayed as a sphinx trampling foes (a symbol directly taken from kingly imagery), and honored as a living goddess at the temple of Sedeinga in Nubia. It is believed Tiye was the first queen to adapt the horns and sun disk as part of her regalia. In a bronze necklace counterpoise (fig. 1) she was presented as Hathor, who is shown again in the ovalShow MoreRelatedFormal Analysis, Contextualizing, and Compare and Contrast of the Egyptian Sculpture of Isis Nursing Horus and the Byzantine Icon, the Virgin of Vladimir1869 Words   |  8 Pagesanalysis, contextualizing, and compare and contrast of the Egyptian sculpture of Isis nurturing Horus and the Byzantine icon, The Virgin of Vladimir This essay aims to investigate two different time periods in the history of art. It will scrutinize the influence that the respective societal contexts had on the different artists, which in turn, caused them to arrange the formal elements in a specific way. I will be examining an Egyptian sculpture of the god Isis nursing Horus, her son, as well asRead More The Fictional Character Cleopatra Essay1428 Words   |  6 PagesCleopatra, despite being cunning and even manipulative can be defined as one of literature’s great lovers. She was a lover of men and a lover of her country. A figure more driven in these categories would be hard to find. Yet parallels can be drawn with Queen Elizabeth I of England. Both were ardent, patriotic leaders descended from powerful rulers (in the case of Elizabeth, Henry VIII, and in Cleopatra’s instance the Ptolemeic dynasty). 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The whole is attributed to â€Å"him†, so that it appears that Kanka has all along been under contribution, whereas the fact is that the section is a miscellany from different sources. None of the legendary kings of Egypt is named until a further instalment of Egyptian history is presentedRead More Comparing T S Eliots The Wasteland and William Butler Yeats The Second Coming2980 Words   |  12 Pagesrevert to one of the early, darker stages before Christ. Yeats uses the poem to express his personal belief that the future of man will be a reversion to mans darker past. Like Yeats, Eliot carefully chose the title, The Waste Land, for its symbolic meaning. The Waste Land implies fruitlessness and emptiness, accurately describing the way Eliot perceived humankinds psyche after the devastation of World War One. Eliot might have taken the title from a poem of the same name by Cawein thatRead MoreMasculinity in the Philippines12625 Words   |  51 Pagessocial change, introducing a major Western institution, with imbedded values, in a forceful, almost irresistible, manner. As powerful, intrusive institutions, modem armies transformed cultures and shaped gender identities, fostering rhetoric and imagery whose influence has persisted long after colonial rule. Above all, these armies, colonial and national, propagated a culture, nay a cult of masculinity. Recent historical research has explored the ways that rising European states reconstructed genderRead MoreRastafarian79520 Words   |  319 Pageschanges in modern industrial societies, many changes in societies peripheral to the industrial world occur through the manipulation of symbolic structures.88 I will add to Henrys observation that movements for social change in these societies are often not united by a bureaucratic structure or centralized organization, but by what I call a shared ideological-symbolic-ritual ethos. The research of Barry Chevannes concerning the relationship between Afro-Christian religions and Rastafari bears outRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesJames Gregory, The Southern Diaspora: How the Great Migrations of Black and White Southerners Transformed America (Chapel Hill: University of North Carolina Press, 2005). 37. Orlando Patterson, â€Å"Migration in Caribbean Societies: Socioeconomic and Symbolic Resource,† in Human Migration: Patterns and Policies, ed. William McNeill and Ruth Adams (Bloomington: Indiana University Press, 1978), 106–145. 38. McKeown, â€Å"Global Migration.† 39. Timothy J. Hatton and Jeffrey G. Williamson, â€Å"What Drove theRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesfeelings openly in public? Managers in Japan, Ethiopia, and Hong Kong, for example, average 64 percent, 74 percent, and 81 percent respectively in refusing to show emotions publicly. On the other hand, 15 percent of Kuwait managers, 18 percent of Egyptian managers, and 19 percent of Spanish managers would refuse. (The United States score is 43 percent.) A fourth dimension—specific versus diffuse— describes the difference between cultures that segregate the different roles in life so as to maintain