AIS and MIS Comparison

AIS and MIS Comparison Briefly discuss the difference between AIS and MIS.   Ã‚   MIS and AIS are all computer-based information systems that are very helpful for any organizations to keep records correctly and make the right decision for the operations. They are two different main system is an organization. The major difference is AIS and MIS provide diverse information to the organization by different transactions. AIS subsystems processing by financial transactions which are monetary transactions affect assets and equity, shown on the accounts. Whilst it also process nonfinancial transactions that directly affect the processing of financial transactions. (p.7) According to the figure 1-2, those transactions and cycles under AIS are all about economic event convert to financial transactions and expressed as numbers or figures in the accounts. Such as sold inventories, this movement will incur the revenue and equity figures changed on accounts. These kinds of changes will also affect the GL and MRS to provide information timely changed. In another hand if the customer account detail changed which is nonfinancial transaction processed by AIS, The MIS processes nonfinancial transactions that are not normally processed by traditional AIS. (p.7)  the organization normally has many departments such as production planning, inventory warehouse planning, market research, and so on. MIS is to help those different areas operate normally and provide information for further decision making. Another important difference is AIS and MIS provide information to different parties. AIS are not only providing the information for internal users but also for the external users such as suppliers, customers and auditors and so on. Especially for the auditors, AIS is help to provide correctly and legally information. MIS is mainly providing information to internal users such as the management team of the organization. In conclusion, AIS and MIS provide different information through different transactions to different parties. But there are also connections between AIS and MIS. AIS also provide the financial information to the MIS. Some movement in MIS is also affecting AIS. AIS and MIS are all important system to any organization. Briefly discuss the characteristics of information in the context of accounting information system. Information is can be defined as processed data and can help user to take further actions or make further decisions. (p.10). The characteristics of information in AIS include relevance, timeliness, accuracy, completeness, and summarization. (p.12) Relevance means relevant information for a specific purpose of the task or help manager to do further decision. For example, the main purpose of an invoice is let customer pay the right amount and know what they bought. Therefore the invoice shows the amount that customer should pay, and also shows the product name, code which customer bought. Timeliness means provide timely information. For instance, if a statement shows pay it within 15 days will get a 2% discount, if they receive this statement and information within 15 days, that will be useful, otherwise will lose the value of this information. Accuracy means avoid to provide information with major errors. For example, if a balance sheet shows the total asset is $100000, but the actual amount should be $90000, this error may cause the user make poor decisions. It could be cause by a data errors or process error. Sometimes, we have to give up the absolutely accurate to provide timely information, therefore system designer need make balance between accuracy and timeliness. Completeness means should include all the essential information for decision making or daily tasks. For example, an income statement should include the calculation of the profit or loss, and must be clearly showing the figures. Summarization means the information should summarized as the user needs. As the higher management, the more summarized information is needed. Others, the independent of the information which means the accounting activities must be separated and independent from physical resources management and preservation. In conclusion, relevance, timeliness, accuracy, completeness, and summarization are very important to obtain reliable information to the user. Reliability can determine the value of the information. (p.16) If follow those characteristic, information will be reliable and provides maximum value to the user. When developing, or selecting an accounting system, identify who should be involved and the contribution that they bring to the process. Organizations usually get the accounting system through two ways, self-developing and purchase or rent commercial software. To develop or selecting an accounting system, we need someone who understand accounting knowledge which is accountant, and someone who understand the database and network which is IT professionals. Accountant and IT professionals are all plays very important roles. But they have different contributions bring to the process. Accountant as a domain expert is a very vital role. They provide professional accounting concept and frame to the system. Such as set accounting process rules, reporting requirements, and build the internal control goals. (p.20) For example, different customers have different payment terms, sales department or credit department for some business need the delinquent accounts information from the AR department. This information will help the sales or credit department make a further decision to hold the sales of the customer or not. Accountant need set the standard to identify delinquent customer account in this case. They may set a credit amount for every customer and the system might show a message once over the amount or hold the accounts until they pay off. Accountant need determine the nature of the required information, its source, destination and the need of accounting rules.(p.20) Accountant as a system auditor is also an important role for developing or selecting the accounting system. Some public accounting firm can give advisory service of information system design and implementation, and internal control assessments for compliance with SOX. (p.21) although the accounting firm could use their auditor concepts for the advisory service, they could not be the real auditor to the company, it is no value to the organization and it is illegal under SOX legislation. IT professionals are responsible for the establishment of actual physical system. The physical system includes the database and programming for calculate and present information. IT professionals need ensure to build the accounting system work efficiently. They also play an important role for the test and maintenance of the accounting system. Once the system is selected or development is completed, they will need doing test and if any errors they need fixed the errors. System requires constant maintenance and repair to ensure the accuracy of information. Accountant and IT professionals need work together when developing or selecting an accounting system. They are all essential. Define fraud and identify and discuss three different examples to illustrate how it may arise in the workplace. In each case illustrate a strategy that may be used to mitigate its impact or occurrence. Briefly explain the COSO internal control framework. The COSO internal control framework is issued by Committee of Sponsoring Organizations of the Treadway Commission. (p.116)  It is recommended by SEC1, also is the general framework of internal control evaluation standard. The COSO framework defines internal control is affected by corporate board of directors, management and other personnel, in order to achieve operational effectiveness and efficiency, financial report reliability, the compliance of the relevant regulations and other objectives to provide a reasonable guarantee process. We can explain it from 5 different aspects, the control environment, risk assessment, information and communication, monitoring, and control activities. (p.116) Control environment is the fundamental key of the organization, it directly affect the control consciousness of the staffs. It include the integrity of the staff, professional ethics and organization structure; management of the business philosophy and management style; board of directors or the audit committee of the supervision and guidance; the allocation of authority and responsibility; the methods of performance evaluation and human resources policy. à ¯Ã‚ ¼Ã‹â€ p.116à ¯Ã‚ ¼Ã¢â‚¬ °It can be said that people and their activities are the core of enterprise, is the important factor of internal control environment, it interacts with environment. Risk assessment is to identify and analyze the relevant risks to achieve the established goals; it is the basis of risk management. Each enterprise is faced with a lot of internal and external risks, affecting the realization of business goals, such as the changes of the operating environment, new staffs, the use of new system or new technology, new product introduction, entre into a foreign market or practice of new accounting rules and so on. It is necessary to identify, analyze and manage those risks that affect the achievement of the target and manage them in timely manner. (p.118) Information and communication means that the information needed for business management must be identified, obtained and delivered in a certain form in a timely manner so that the employee can perform their duties. The accounting information includes not only internally generated information, but also external information related to business decision making and external reporting. It is important for an accounting information system whether the information is processed timely and accurately. The auditor needs to understand the transactions, accounting record, transaction processing steps, financial reporting process. (p. 118) Monitoring is the process of assessing the effectiveness of the internal control system, through continuous monitoring, independent assessment or a combination of the two to achieve the internal control system supervision. Internal control activities refer to policies and procedures that facilitate the smooth implementation of management decision-making. It includes information technology (IT) controls and physical controls. IT controls is rated to computer environment, it has two aspects, general control such as the control of database and network security and so on, and application control such as the control of accounts payable, and payroll applications and so on. Another aspect is physical control, which are human activities. It includes transaction authorization, segregation of duties, supervision, accounting records, access control, and independent verification. (p.119) COSO internal control framework is a relatively complete and systematic theory of internal control, and it put forward a lot of valuable ideas, constantly found the practical significance in practice.

Teen Suicide

Teen suicide is â€Å"the third-leading cause of death for young people age 15 to 24. (American Psychological Association) According to the research of the Center for Disease Control and Prevention(CDC), nearly 1,700 teenagers in the US commit suicide annually because emotional, social and family pressures. Teenagers are in the gray area between childhood and adulthood, and on the way to find out their own sexual identity and relationships with others. Also, they are under great pressure to be independence and responsible for their lives.Suicidal risk factors among teens are: * Family crisis- family loss, parents separation or divorce * Psychological problems- anxiety, depression, bipolar disorder, insomnia, or alcohol/drug use. * Family history of depression or suicide * Being victims of bullying * A previous suicide attempt * Feelings of isolation from others, family or peers; hopelessness. * Emotional, physical, or sexual abuse. Teen suicide is preventable, so being aware of the warning signs is important. (American Psychological Association) Taking about Dying – any mention of dying, shooting oneself, or other types of self harm *Recent Loss – through death, divorce, broken relationship, loss of interest in friends and hobbies. *Change in personality – sad, withdrawn, irritable, anxious, tired, or indecisive. *Change in sleep Patterns – Change in Eating Patterns – insomnia, early waking or oversleeping, nightmares. *Change in Eating Habits – loss of appetite and weight, or overeating. Low Self Esteem – Feeling worthless, shame, overwhelming guilt, self-hatred. Indication of a suicidal plan((Teen Suicide): *Actually says about committing suicide. *Giving away or throwing away favorite belongings. * Shows signs of extreme cheerfulness following periods of depression. * Creates suicide notes. *Expresses bizarre or unsettling thoughts on occasion. The role of the nurse as a healthcare professional is important t o educate parents, teachers and community members about the warning signs to prevent a teen suicide.The nurse can help parents recognize who is at risk for suicide, and what they can do is essential. Keeping relations with the teen who are at risk, and asking questions about the thoughts of hopelessness or suicide can be an important step to prevent. Moreover, inform the parents how they can get help from health professionals. The parents can help in case of emergency by calling (800)SUICIDE for help. Suicidal thoughts do tend to come and go, so the nurse should encourage the parents to keep the scheduled appointment with a mental health professional, even though the teen refuses.Nearly 60% of all suicides in the US are committed with a gun, therefore inform the parents that any gun should be unloaded, locked, and kept out of the reach of teens. Furthermore, overdose using over0the-counter, prescription, and non-prescription medicine is another method for teens for suicide. Therefor e, the nurse needs to educate the parents to monitor carefully all medications in their homes. ( Kids Health) Losing a child from suicide is a painful tragedy for the patents, and the teen who is a survivor of suicide need help from a health care professional to recover from the tragedy.Advise them to maintain contact with others, remember that other family members are grieving, too, expect that any anniversaries, birthdays, and holidays may be difficult, understand that it’s normal to feel guilty, counseling and support groups. **New Jersey Regional Crisis Hotline: Bergen County (all areas)? (201) 262-HELP, 262-4357: Bergen Regional Hospital, Hotline, Psychiatric Emergency Room, Mobile Screening **New Jersey’s Hotline Local hotline number: 908-232-2880, or Text â€Å"CWC† to 839863 M,W,F 4:00pm -10:00pm References 1. New Jersey Regional Crisis Hotline: http://www. njit. edu/counseling/gethelp/crisis. php 2. New Jersey’s Caring and Crisis Hotline, Contact We Care: http://www. contactwecare. org/ 3. Teen Suicide: http://www. teensuicide. us/articles2. htm 4. About Teen Suicide. Kids Health. http://kidshealth. org/parent/emotions/behavior/suicide. html# 5. Teen Suicide is Preventable. American Psychological Association. http://www. apa. org/research/action/suicide. aspx

The Role of the Roman Catholic Church During the...

Proving to be the paramount of the conflict between faith and reason, the European Enlightenment of the eighteenth century challenged each of the traditional values of that age. Europeans were changing, but Europe’s institutions were not keeping pace with that change.1 Throughout that time period, the most influential and conservative institution of Europe, the Roman Catholic Church, was forced into direct confrontation with these changing ideals. The Church continued to insist that it was the only source of truth and that all who lived beyond its bounds were damned; it was painfully apparent to any reasonably educated person, however, that the majority of the world’s population were not Christians.2 In the wake of witch hunts, imperial†¦show more content†¦. . [was] often confusing.6 The Church was fully capable of using obscure rituals and ceremonies in the everyday practice of their religion, but for a peasant to use such magic, however, it could be consi dered heresy. As Europe progressed through the Enlightenment, the Roman Catholic Church’s role as a mediator between the common populace and the supernatural became highly disputed.7 Protestantism had ultimately weakened the clergy by making religious controversy familiar to the common tides of Europe.8 The Church was seen as a bastion of religious intolerance and intellectual backwardness because the clergy simply refused to let go of their out-dated ideals in order to embrace scientific reasoning. A dogmatic Roman Catholic Church was one of the chief obstacles that the Enlightenment faced during the eighteenth century.9 This obstacle proved to be a problem not only for the emerging philosophers but also for the aristocracy. It was among those very idle aristocrats that the Enlightenment philosophers were to find some of their earliest and most enthusiastic followers.10 Despite the fact that the Roman Catholic Church and the monarchy were more often than not allied with each other, they were keenly aware of their differences.11 Kings could on occasion be tempted with thoughts of undermining the authority of the clergy. The fact that the aristocrats were utterly unaware of the precariousness of their position also made themShow MoreRelatedThe Early Middle Ages And Early Medieval Period Essay1435 Words   |  6 PagesDiocletian, in an attempt to overcome the faults and failures of the classical age, divided the empire into two empires: the Eastern Roman Empire (Byzantine Empire) and the Western Roman Empire. The transition into the late antiquity period was characterized by a sharp decline in population as a result of plagues, pandemics and war. 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This paper discusses Europe’s political, social, economic, and especially religious developments of the 15th and 16th centuries, the formation of England during the reign of Elizabeth 1, Luther’s reformed Christianity, scientific revolution, and the enlightment in Europe and the United States. It focuses particularly on the northern Renaissance and the independ ent lay and clerical efforts to reform religiousRead MoreThe History Of Western European Religious Landscape989 Words   |  4 PagesDuring the 15th and 16th century, Western Europe was a cauldron of mixed ideas and emotions. The enlightenment and cumulative effort of individuals of that time produced different ideas contributing to the renaissance or re-birth of religious doctrine. Change was instigated by various Italian humanists or Popes of the era, norther humanists such as Desiderius Erasmus, Martin Luther, John Calvin, Henry VII, and Queen Elizabeth I were some of the participants that changed the paradigm of Western European

The Death Of The United States - 933 Words

For staging hunger strikes, Paul and several other suffragists were forcibly fed in a tortuous manner. Prison officials relocated Paul to a sanitarium in hopes of getting her declared insane; during this time, while Paul was separated from the others, they had her evaluated to see if she was mentally ill. One of the psychologist, so eloquently, suggested that â€Å"insanity can be mistaken for courage.† Most of the doctors did not believe Paul to be insane, only depressed and hungry. When news of the prison conditions and hunger strikes became publicized, Americans began demanding the release of these women. This sympathy for the imprisoned women brought an enormous amount of support to the cause of women’s suffrage. After their release, the†¦show more content†¦In August of 1920, women gained the right to vote after a long and brutal seventy-two year battle. Growing up as a Quaker, Alice Paul always knew equality was a must. After fighting a long and hard battle to win the right to vote, she wanted to establish the Equality Rights Amendment. While many suffragists left activism after the 19th Amendment was enacted, Paul still thought more should be done. In 1923, on the seventy-fifth anniversary of the Seneca Falls Convention, where Susan B. Anthony and Elizabeth Cady Stanton originated the women’s suffrage movement, Paul announced she would be working toward a new constitutional amendment. This new amendment was to be called the â€Å"Lucretia Mott Amendment†, in honor of Mott’s hard work for civil rights. This amendment called for absolute equality stating, â€Å"Men and women shall have equal rights throughout the United States and every place subject to its jurisdiction† (â€Å"Alice Paul: Women’s). Paul worked on this, and presented it in every Congress session, for over twenty-five years. During the 1940s, both of the political parties implanted the amendment in their campaigns to more effectively grab the public. In 1943, the ERA was rewritten and included the â€Å"Alice Paul Amendment.† The new amendment read, â€Å"Equality of rights under the law shall not be denied or abridged by the United States or by any state on account of sex.† Alice