Research Topics: Technological Change

Accounting/ finance and engineering/ technology

MITRE: AN ORGANIZATION WHO CANNOT EXPLOIT ACCOUNTING   Introduction             This paper discusses the relationship of accounting/ finance and engineering/ technology in the framework provided by Mitre Case Study.  To extend the discussion and support statements, the author also includes useful theories and concepts from project management as well as business strategies.  The purpose of such design is to show the implications of situating accounting/ finance within engineering/ technical context.  Specifically, it will illustrate how the latter can contribute to the analysis of the former and to provide valuable inputs for managerial decision-making.    Three Relationships Cited             Accounting and finance can explain the effects of intranet technology.  This helps auditing the progress and development of MII based on savings and productivity generated since its inception.  The extent of intranet benefits as a platform for records management, property management and information sharing is easily depicted by computing for reduction in operating costs, productivity improvement and cost avoidance.  Financial side of the audit is also tagged as “hard benefits” to emphasize the importance of quantitative figures in evaluating intranet performance.               An organizational project is basically directed to exploit internal and external opportunities (2003).  Mitre Corp did just exactly as the same with the intranet system.  High level of innovation is one of the key to obtain sustainable competitive advantage ( 2003 ).  However, with competencies complying with four key criteria such as being valuable, costly-to-imitate, non-substitutable and rare, the project accelerates the already intrinsic element of every project which is risks.  This is where financial theory can explain why Mitre continued to pursue the project even confronting high level of risks.               As much as Mitre wants to drop the project to avoid excessive risks, it is unlikely to do so because the general rule is that the higher (lower) risks post higher (lower) returns (1999).  With this, the basic theory of a firm which is to gain profit can speak for itself.  In the contrary, the financial side of the audit highlights efficiency rather than profitability.  Examples include savings of .6M in labor and material costs, another savings of .8M from improved staff productivity and further savings of .8M a year from clerical staff overheads (2000).  This situation is the symptom that Mitre audit is only able to measure (in numerical terms) cost-drivers.  As such, the overall effectiveness of the system in the perspective of its customers (like government agencies) is minimally explained.                   The preceding statement signals one limitation of accounting/ finance to explain technological effects in terms of customer satisfaction especially in this case study.  Accounted soft benefits like increasing the knowledge base can imply that Mitre employees is in the position to offer a more dynamic and integrated approach to offer solution to their clients.  As employees are able to share experiences and knowledge to others (2000), intellectual capital is not only expanding but more importantly is evolving.  However, customer impacts of such occurrence are rarely mentioned while numerical elaboration pointed out that more and more employees are publishing technical information in the database (2000).               To reconcile this bottleneck, the case study should have provided sales figures or might as well shows several financial ratios in which customer satisfaction is observable even in a proxy manner.  However, Mitre is funded by the Federal Government and operating under a not-for-profit environment.  According to Kermally (2003), not-for-profit organizations would like to satisfy consumer needs in order to satisfy the mandate set for them either by government or sponsors.  As such, this limitation may be intrinsic for Mitre and only cost-savings and absence of substantial customer complaints can be applied to measure intranet performance.                To confirm this, the case study was not able to numerically express (in financial terms) its admonition that the system also resulted to inter-project collaboration (2000) that can supposedly led to organizational cohesion.  There is no such financial account as teamwork and cooperation rate and this may also failed to be found within human resource records.  To aid this difficulty, the Innovation Team measures extent of collaboration by using relevant indicators such as the number of staffs that publish technical information, those who retrieve them and the level of data being collected in the central information base (2000).                            Accounting/ finance can also provide planning framework on the extent or level of technology to be applied.  As a project, the system should provide a net benefit for the organization which is measurable by the amount of its cash flows.  Inability to have this outcome may induce supplier bargaining, introduction of a relatively simple technology or simply not proceed with its implementation.  However, project execution is delivered and positive results started to cover the cost of the project as the project already netted an ROI of .1M in cost efficiencies (2000).  But why not Mitre did not increase the capability of the intranet to include (for example) front- and back-office clients not merely its own organizational staffs to maximize benefits?               In a different but relevant case study, Massachusetts Institute of Technology (MIT) and a software vendor NECX has created an e-procurement system that enables suppliers, MIT and end-users (students and faculty) to view and post information in the web-based platform (1999).  This made MIT not only efficient and competitive but also able to handle 30,000 suppliers and respond to customer queries faster.  However, Mitre’s project is bounded by financing constraints which are largely in fixed amounts.  Therefore, adapting a technology should be conservatively planned and superiorly executed.  Unlike private firms which can readily acquire capital, Mitre is a government-owned company which is exposed to restraints of bureaucracy.               Network externality is a kind of network effect wherein the consumer of the service is affected, either positive or otherwise, by the changes in customer base who purchase the same service (2006).  Example of companies exploiting this technological principle is Google for its income-generating businesses such as AdWord and AdSense (2006).  This also provided the rationale why web-researching is free because this serves as motivation for users to utilize AdWord and AdSense.  In the contrary, Mitre caters only to a minimal level of customers in the name of some government agencies.  As such, cash flows from intensifying the level of technology will not be able to resort to the principle of network externality to maximize returns.  There is just no such thing as economies of scale in the nature of Mitre’s operations.                Lastly, accounting/ finance can support engineering or technical analysis.  This is vividly portrayed in the case study especially in auditing the improvement in productivity (which used average salary) and the reduction of employee turnover (which used savings on new-hire costs).  The intranet project has been able to provide evaluation feedbacks after completion and integration because of the help of financial accounts.  Project evaluation is an important aspect of project management because it grades the effectiveness of the project and assures fulfillment of project objectives (2003).  As the three primary considerations in a project are time, quality and cost, financial factors is a pre-requisite to project analysis.               The banana curve clearly shows the trade-off between time and cost (2003).  When project time is reduced, the cost usually escalates while the reverse is likely true.  For a project initiated by a cost conservative entity like Mitre, the curve is very useful to obtain optimal returns from the project.  Project members can freely identify the project as a resource-constrained one which means that cost will be prioritized than the completion date.  In effect, the project design phase will use flexibility of task durations as allowance to seek the most cost-effective supplier (e.g. through several public auctions).  Project or task delays will be more preferred if this is the only way to minimize the associated costs.  Such strategy proved to be compatible with Mitre’s overall goals, structure and strategy.          Conclusion             As observed, the relationship between accounting/ finance and engineering/ technology is largely settled by the nature and goals of the organization.  Mitre is a not-for-profit company which limits the extent of which accounting/ finance considerations can contribute in designing and implementing technological projects such as the intranet system.  It is illustrated how financial accounts can induce larger technological change within the firm and even include other stakeholders.  This can lead to better performance and stakeholder satisfaction.  However, Mitre is operating within a very minimal environment where homogeneity of customers is typical.  In effect, accounting/ finance tools is less useful in the engineering/ technology analysis.  If any, political factors can pose greater impact to an agency’s project rather than other objective tools (e.g. financial accounts).               Credit:ivythesis.typepad.com

Accounting/ finance and engineering/ technology

MITRE: AN ORGANIZATION WHO CANNOT EXPLOIT ACCOUNTING Introduction This paper discusses the relationship of accounting/ f...

The effectiveness of technology innovation on employee performance in steel mines in Southern Gauteng Region.

The effectiveness of technology innovation on employee performance in steel mines in Southern Gauteng Region   Introduction The formal and informal structures of firms and their external linkages have an important bearing on technology innovation and employee performance. To be able to recognize technology effectiveness from within employee performance in the context of steel mine workers, the case of Southern Gauteng Region. The research investigation will put weight on technology innovation and employee performance keywords and how the latter can be of factual basis in the steel mines industry in South Africa with particular study focus on the Southern Gauteng Region there will be with respect to innovative technology generation and how it puts effective stature on steel mines workers performances. Research concepts as well as framework are relevant to technology innovation determination and the performance it brings to the employees and the use of several resources in order to identify steel mine business environment that implies and integrates to success factors of innovation centered performance.   Problem statement The problem exist and lies upon performance level changes due to recent technological innovation as there maybe a pressing disadvantage of innovation in steel mines business found in the Southern Gauteng Region and the lack of positive performance appraisal for the workers can be an issue that needs fair and just attention as effectiveness state incurs a certain change that adheres to possible negative assumption that leads to technology innovation failure as performance can have the tendencies not to adopt change and accept change right away mostly, in the side of innovation process and workers level of performance in issues and risks towards quality work and service to the organization. Thus, there could be presence of high risks and change resistance that arrives into diverse divisions of the steel mines business and the fact that there might be uncontrollable situation of work diversity when it comes to technology ways as used from within for example, it can be that a particular steel mine company is using effective technological innovation as core basis of workplace duties and obligations and other industries assume its counterpart which varies more in terms of technology formation and organization, also the principle behind workers performance does affect certain business foundation of Southern Gauteng Region. There have to be more technology oriented in making solid performance ground of working experience from such assimilation and delivery of proper steel mines management and right handling of the employees as vital factor. Another problem may imply to limited literature resources as well as limited reliable case information that pertains to technology innovation and employee performance of steel mines of Southern Gauteng Region respectively.   Hypothesis Research hypothesis are deemed for spontaneity of the research design/approached being utilized for this specific study and it will assume variables that could be in place within the conceptual framework construction and the balance integration of its application forming in theory based framework from within proponent recognized information and research studies respectively. Several hypotheses can be the following: H1: There is positive effectiveness of technology innovation on employee performance in steel mines in Southern Gauteng Region H2: There is negative effectiveness of technology innovation on employee performance in steel mines in Southern Gauteng Region H3: There is direct relationship towards technology innovation and employee performance in steel mines in Southern Gauteng Region H4: There is no direct relationship towards technology innovation and employee performance in steel mines in Southern Gauteng Region   Credit:ivythesis.typepad.com

The effectiveness of technology innovation on employee performance in steel mines in Southern Gauteng Region.

The effectiveness of technology innovation on employee performance in steel mines in Southern Gauteng Region Introduction The formal a...

The Advantages Of Bank Automation System

THE ADVANTAGES OF BANK AUTOMATION SYSTEM       During the past decades in most parts of the world clients of most financial institution would need to fall in line to reach the customer service representatives such as banks, lending companies, cooperatives etc. in order to make transaction. they would need to seek the help of tellers or human clerk. This process usually takes time which usually delayed the customers desire to process their transactions because of the manual process and transaction, counting money, checking balance and other item etc. because of this needs most banks has thought about of ways or how they can limit the time they spend to their customers in waiting in order to fulfill their customer’s needs.       Finally during 1967 Barclay Bank in United Kingdom, introduce the first ever automated banking system in their Einfield branch invented by John Shepherd Barron. In order to serve the customer effectively in less time, the Automated Teller Machine (ATM) looks like a giant metallic box that has a computer generated machines and has a hole in its wall, customers would need to register by inserting a thin plastic stripe magnetic card that will identify them. This card contains different security features in order to secure the customers confidentiality. This Automated Teller Machine has become a highly popular machine in most banks all around the world.       Using this automated system most banks have served their customers well without the needs to fall in line in a teller or customer service representatives to conduct their transaction, they can easily withdraw cash and inquire about their balance using this automated system. In today’s most modern technology banking automation also include in ATM machines to transfer their balance from other customers, they can even pay their bills using this card. Visa Card and Mastercard, Megalink and BancNet, Cirrus and Maestro has become the most popular automated network where the automation of their transaction has become more effective that even in any part of the country or in any part of the world where there is a machine of this type can handle such transaction.       This means that the convenience of any transaction such as deposit, transfer of fund, withdrawal and payment system is easy as a click of a button using this machine. Banks have further developed their system using Credit Card automation where customers can borrow money using such card. It can also be used for payment in any other institutions such as restaurant, movie houses, shopping and dining. Credit card has become a fashion for people who simply do not want to bring cash or if there is immediate needs. Bank Automation using ATM and Credit Card has become a very interesting and efficient service provider for both the customers and a bank.       The integration of the internet and communication system has further enhanced the banking automation system where customers can also use the power of the internet in order to conduct most of their transaction and to check their balances. They can also make transaction using their telephone or cellphone to make it easier for them during their travel. The advantages of this automation create a very powerful interconnected network of transaction processes and most efficient, reliable services of banking process in the industry.  The ATM Banking, Telephone automation and Online Integration and Credit Card automation has a user friendly interface and convenience in processing to most customers, this system particularly the online system also includes availability of instants information if ever needed.       Most importantly customers can save their time and money so they find no need to travel or wait to fall in line in the branch in order to be served. This automated banking system has been used by institution and industry in order to sell and pay their merchandise, customers and employees even an ordinary customer can participate in business development using this automated system. A certain individual can sell and accept payment on the internet using the banking system provided by most banks. The integration of popular payment system such as Clickbank, Paypal, Alertpay and other virtual payment system has bridge the gap in most parts of the world in order to securely process a safe and effective transaction which is definitely has become an integral part of the business conduits acting like a middle man.       Sometimes there are hackers and unscrupulous people who tried to hack this system in order to control transaction and steal money from other people. This automation process somehow replaces the human to work that has become the disadvantage for most bank employees but not to the bank. Security threats and vulnerability is only limited to intelligent mind. In overall process this bank automation system creates productivity to most companies and institutions most importantly to the bank. This has become a major contributing factor, a secret weapon of most banks that create a greater impact in the economic development of most countries.                           Credit:ivythesis.typepad.com

The Advantages Of Bank Automation System

THE ADVANTAGES OF BANK AUTOMATION SYSTEM During the past decades in most parts of the world clients of most financial institution ...

Proposal for e-government in Ugandia

400 June Drive Amityville, PL 124532 May 16, 2006   Hon. Mayor, Borough of Urbania Amityville, PL 35899 SUBJECT: PROPOSAL FOR E-GOVERNMENT IN URBANIA Dear   E-government is the next step in the natural evolution of how government services respond to changes in the broader economy and society. And for this, I would like to show my proposal how to revolutionize this government into being more accessible, accommodating, and participating to the concerns of its people. This new “channel” (of which e-government is) will be enable governments to focus more on reaching out to citizens, rather than forcing the citizens to come to the government. The costs of reaching out to citizens will be lower, so the services can be more readily available. Government agencies that could benefit from this “revolution” would be public library, Bureau of Internal Revenue, Bureau of Customs, among others. If you are interested, I have attached my proposal paper. Feel free to contact me should you have questions and clarifications at this number (0953) 4523685656.   Yours truly,   Proposal for e-government in Ugandia   Executive Summary               The digital future of government. Online licensing, permitting, voting, public purchasing, paying taxes, advocating and searching public records are just clicks away in the rapidly emerging world of dot governance (7/1/2000).             This is what e-government can do, and more. The convenience it brings to all constituents of the government – the citizens – is unparalleled. Plus, the efficiency it causes to the government is just as great.             E-government can facilitate different public transactions. Consider public library an example. People can just go through the website of the public library and find there the matter that interests them. Other transactions e-government can aid people is through different procurement, tax collection, vehicle registration, and the issuances of licenses and permits. The Internet may well become an ideal medium for many public sector transactions because they are relatively straightforward and require neither physical examination of products nor personal contact  (2003)             Moreover, e-government service extends even to providing government services more efficiently and effectively.   Requirement The Borough of Urbania has decided to make part of its services available on-line. They want to ensure that those who can access the Internet can receive information from home and library. Moreover they are inquiring which services might benefit from this project and how they could start the move towards e-government. They are looking for ideas on how to identify the areas and services that might be offered on-line. Of course, the project is addressed to all people living in Borough, all ages, with access to the internet at home, at work, or in public library; all users and citizens who have phones. Proposed Solutions In order for the government of Ugandia to have e-government services the team can provide the Unified Government with a Web-based, enterprise solution that is flexible enough to meet the needs of everyone in the agency. Employees will use the new application to automate permitting, inspections, workflow, project management, plan review, code enforcement, and other critical agency functions. Users will access the application using a Web browser, reducing the IT effort needed to configure and maintain the application on client machines ( 4/11/2003). Taking a cue from Internet stars like Amazon.com and eBay.com, Riverside County and other progressive local governments are demonstrating the value of e-commerce, perhaps the most powerful economic force since the application of electricity to labor-saving devices in the home and factory. Also online in Riverside, the treasurer’s office is accepting tax payments and purchasers are posting requests for proposals. With investments in the future that made these Internet activities possible, the county is recovering more unpaid tax revenue and making paying taxes more convenient for property owners who choose to manage their finances online. In addition, the cost of doing business is cut when vendors, taxpayers and bidders for county-owned property in effect bypass the county staff by submitting and retrieving information electronically. Photocopying is sharply reduced and data entry errors, often discovered weeks or months after the fact, are nearly eliminated ( 7/1/2000).             Furthermore, we can provide a complete solution to governments seeking to offer electronic services to their businesses and citizens. The two companies already have partnered on numerous state and local e-government opportunities, and will continue to do so, on a global basis. This partnership will lead to joint efforts in sales and marketing, product development and delivery of solutions, including portal technology, transactional applications and global consulting services ( 6/1/2000).               The key government processes include Agency Tasking, Correspondence and Action Tracking, Administration, Finance, Grant Management, Human Resources, Process Portals, Procurement, and Sarbanes-Oxley. Also, e-government cab facilitate an increasing number of transactions, including procurement, tax collection, vehicle registration, and the issuance of permits and licenses. The Internet may well become an ideal medium for many public sector transactions because they are relatively straightforward and require neither physical examination of products nor personal contact (2003) The team can also provide services such as monitoring payment status and account balances; provide change-of-employer and new address information; apply for services; review recent actions taken by the agency on their cases; authorize automatic withdrawals from their bank accounts; and provide information regarding the whereabouts of a non custodial parent. By delivering services that previously could be handled only on the telephone or at an agency office during business hours, the innovative web site lets parents obtain information when and where they need it, eliminating lengthy telephone calls and time away from work. At the same time, the new site enhances CSE’s customer service and worker productivity by allowing agency staff to shift their focus from handling common inquiries to working. Benefits Given the solutions above, benefits are as follows: costs of collaboration and interaction will be lower-more people will be able to participate in the process of government more easily and at lower costs in terms of dollars and time. For example, by using the Internet, citizen groups are able to learn more easily about issues affecting their community, study these issues and their impacts in similar communities, mobilize a constituency and express their wishes, and affect the discussion within legislative bodies. All this can now be accomplished without ever setting foot in City Hall. Return on scale is less important–governments historically have had to be larger to justify delivery of certain services, such as tutoring help for disadvantaged children. Smaller governments can now provide such services through third-party providers over the Web, taking advantage of the fact that other smaller governments may be doing the same thing so that the aggregated demand is larger. Acting on a concept similar to “buying in bulk,” small governments will be able to unite for greater purchasing power of such services. Information access is far less restricted–access to information is critical to participate in governmental decision making. Historically, that information could frequently be difficult to obtain and analyze. The Web and modern reporting and analytical tools now put the power to gather and analyze data on the desktops of both citizens and policymakers. Time and costs to implement new systems are not as great–historically, providing new and sophisticated public services has required new and complex information systems. Those systems have been large, difficult to implement, expensive, and cumbersome to change. The new tools of e-Commerce are making systems implementation projects more rapid, less expensive, and more accommodating to new policies, procedures, and priorities ( 2001) Resources Resources like web and other technologies have shown potential as effective and efficient managerial tools that collect, store, organize, and manage voluminous information. The most current information can be uploaded and downloaded on the Internet on a real-time basis   (2003) Yes, with the use of today’s technology, like computers, modems, satellite dishes, a government can start revolutionizing its way of service. No longer citizens have to queue a long line in order to inquire about their taxes, passports, certificates, police clearances, and other whatnot government issuances. With the use of a computer, a person can browse through the website of a government agency he wished to inquire. There in website, he can click his way to different buttons leading to the matter what he wished to know. Governments can also transfer funds electronically to governmental agencies or provide information to public employees through an intranet or Internet system. Additionally, governments can perform many routine functions more easily and quickly (i.e., responding to employees’ requests for benefits statements). Web technologies also facilitate government links with citizens (for both services and political activities), other governmental agencies, and businesses. Government websites can serve as both a communication and public relations tool for the general public. Information can be shared with and transferred to external stakeholders (businesses, non-profit organizations, interest groups, or the public). In addition, some web technologies, such as interactive bulletin boards, enable governments to encourage public participation in policy-making processes by posting public notices and exchanging ideas with the public. As a consequence, some governments have promoted virtual democracy by encouraging web-based political participation through online voting and on-line public forums  (2003)             Furthermore, e-government around the world may establish an on-line presence by publishing statistical information on the Internet. In so doing, the government might increase efficiency, effectiveness, and organizational performance. Countries, irrespective of their developing characteristics, are constantly striving to improve the efficiency and effectiveness of e-government delivery services. They hope that e-government will emerge as a magical antidote to combat corruption, red tape, bureaucratic inefficiency and ineffectiveness, nepotism, cronyism, lack of accountability, and transparency (2003) Expertise of the Team-company             The team, the e-government provider, can provide state and local jurisdictions with comprehensive, efficient e-government solutions. Capitalizing on the power of the Internet constituents will be served faster at a lower cost. The team can cater to states and municipalities regardless of size, and have a pricing model that enables jurisdictions with even modest budgets access to cutting edge technology.             Moreover, the e-government provider is an internet development team that is building the next generation of real-time Internet customer service applications for commercial and government markets. The company pulls its core technology to allow professionals to better serve their online customers by giving them faster, more convenient access to the information they are seeking. The team, which has a wide government contract base, offers different states, municipalities, and government agencies solutions that help them better serve their constituents using the internet. The team-company also offers full life cycle e-Government solutions, including consulting, infrastructure, planning and deployment, application development and deployment and support.             The team-company enables governments to process tax and violation payments, licenses, permits, and deeds online in real-time. Credit:ivythesis.typepad.com

Proposal for e-government in Ugandia

400 June Drive Amityville, PL 124532 May 16, 2006 Hon. Mayor, Borough of Urbania Amityville, PL 35899 SUBJECT: PROPOSAL FOR E-GOVE...

Technology in the House

1. Which household appliances do you use? How often?             The most common household appliance that I use is the computer (PC/Laptop). I use this regularly, for at least 3 hours a day. I use this in order to search for different things and information. At the same time, it enables me to get connected and stay updated with the lives and happenings of my friends, relatives and love ones. In addition, it also helps me to meet new friends, enhance my social skills, communication skills at the same time, be informed about the latest news and innovations and changes in the environment, technology, entertainment, etc.             The television is another appliance that I often use, together with the DVD player, gaming console, it enables me to watch news, variety shows, talk shows, movies and other entertainment, at the same time, it also enables me to do physical activities like exercise and sports indoors.             The refrigerator is another important appliance that I, together with the family commonly use as it helps in order to maintain the freshness of our fruits, vegetables and fruits. At the same time, it enables me to have cold drinks, especially during summer.   2. Are some electric appliances and gadgets just an unnecessary luxury? Why?             For me, I believe that there are some appliances and gadgets that are just a matter of luxury. This pertains on those brands that are super expensive, when you can have other brands who offer the same product, with almost the same features but in lower price. In addition, there are some gadgets that are just overlapping in terms of uses. For instance, those new e-book readers released, why buy or acquire e-book readers if you can use your laptop, computers or even your cellphone in order to read e-book, this is the same for those audio book readers or players, why settle for those individual products, if you can use your cellphone or your mp3 players.             This goes to new products such as IPAD, those touch screen hand held devices which can be used to connect to the Internet used other important applications such as office and imaging. This is somewhat luxury for me because its features, applications can also be found on other gadgets such as smartphones and laptops. They are also handheld and can be easily carry.   3. How has technology changed our life? Give examples.             Technology – its development and innovation have helped me and changed me a big time. The most important example is those related to communication. With the use of advanced technologies, such as computer, the Internet, WAP, mobile phones, it is much easier to re-connect or re-united with old friends, relatives and other people from different parts of the globe. Via different social networking site, it is much easier to be informed and updated with what is going on and what are the changes in the lives of my friends and relatives, from their relationship status, vacations, etc. In addition, it also helps me in order to meet other people from different countries or nations with different cultures.             Another is those related to information. Technology, particularly the Internet, it helps me in order to be well informed about news and changes in the global environment. With just one click of the mouse or swipe of the screen, it is easier to locate, access and retrieve information about anything under the sun.             New technology enables to do things faster than the manual way or process before. In addition, it also lessens the errors which are caused by human intervention.   4. Can you imagine your life without modern technologies? Why? Why not?             I cannot imagine my life without modern technologies. This is because I already lived with it. I was born with it, and then I guess it will follow that I will die with it. Whether we like it or not the world of today is dependent in modern technologies, particularly to computer system, information technology and information systems – from private companies to public and government up to personal or family use. Credit:ivythesis.typepad.com

Technology in the House

1. Which household appliances do you use? How often? The most common household appliance that I use is the computer (PC/Lapto...

The impact of technological changes on the history of translation practice

The impact of technological changes on the history of translation practice   Introduction Translation practice derives from the deliberate intention to define a post-colonial poetics of translation. Translation is a form of patricide, a deliberate refusal to repeat that which has already been presented as the original. Translation disturbs linear flows and power hierarchies, and unsettles the logo centrism of the original. Translation practice is always grounded in a set of assumptions about ways in which linguistic forms carry cultural meanings. A post-colonial perspective foregrounds the asymmetrical relationships between cultures that are also evidenced in the translation of literary texts. Understanding the complexities of textual transfer through translation is of especial importance at the present time, for multilingualism, and the cultural interactions that it entails, is the norm for millions throughout the world (Bassnett & Trivedi1999). European languages, once perceived as superior because they were the languages of the colonial masters, now interact with hundreds of languages previously marginalized or ignored outright. Translation has been at the heart of the colonial encounter, and has been used in all kinds of ways to establish and perpetuate the superiority of some cultures over others. With increasing awareness of the unequal power relations involved in the transfer of texts across cultures, people are in a position to rethink both the history of translation and its contemporary practice (Bassnett & Trivedi1999). Translation practices have been evolving due to different factors one of the factors is the advancement in technologies. This paper intends to discuss the impact of technological changes on the history of translation practice.   Translation and its practice Translation is different things for different groups of people. For people who are not translators, it is primarily a text; for people who are, it is primarily an activity. Translation is a text from the perspective of external knowledge, but an activity from the perspective of internal knowledge (Robinson 2003). From the translator’s internal perspective, the activity is most important: the process of becoming a translator, receiving and handling requests to do specific translations, doing research, networking, translating words, phrases, and registers, editing the translation, delivering the finished text to the employer or client, billing the client for work completed, getting paid. The text is an important part of that process, of course – even, perhaps, the most important part but it is never the whole thing. From the non-translator’s external perspective, the text as product or commodity is most important. A great deal of thinking and teaching about translation in the past has been controlled by what is essentially external knowledge, text-oriented approaches that one might have thought of greater interest to non-translators than translators so much, in fact, that these external perspectives have in many ways come to dominate the field (Robinson 2003).   Traditional approaches to translation based on the non translating user’s need for a certain kind of text have only tended to focus on one of the user’s needs which is reliability. A fully user oriented approach to translation would recognize that timeliness and cost are equally important factors. Translation users need to be able to rely on translation. They need to be able to use the translation as a reliable basis for action; in the sense that if they take action on the belief that the translation gives them the kind of information they need about the original that action will not fail because of the translation. And they need to be able to trust the translator to act in reliable ways, delivering reliable translations by deadlines, getting whatever help is needed to meet those deadlines, and being flexible and versatile in serving the user’s needs. It is perhaps unfortunate, but probably inevitable, that the norms and standards appropriate for one group of users or use situations should be generalized to apply to all (Bassnett 2002).  Because some users demand literal translations and because some users demand semantic equivalence, the idea spreads that a translation that charts its own semantic path is no translation at all. Timeliness is least flexible when the translation is tied to a specific dated use situation. One of the most common complaints translators make about this quite reasonable demand of timeliness is that all too often clients are unaware of the time it takes to do a translation. The frustrating slowness of translation is one of several factors that fuel dreams of machine translation: just as computers can do calculations in nanoseconds that it would take humans hours, days, weeks to do, so too would the ideal translation machine translate in minutes a text that took five people two weeks to write (Bassnett 2002).   User-oriented thought about translation is product-driven: one begins with the desired end result, in this case meeting a very short deadline, and then orders it done. How it is done, at what human cost, is a secondary issue. It is not often recognized that the demand for timeliness is very similar to the demand for reliability, and thus to the theoretical norm of equivalence or fidelity. Indeed, timeliness is itself a form of reliability: when one’s conception of translation is product-driven, all one asks of the process is that it be reliable, in the complex sense of creating a solidly trustworthy product on demand. Translation has been perceived as a secondary activity, as a mechanical rather than a creative process, within the competence of anyone with a basic grounding in a language other than their own; in short, as a low status occupation (Corazza 2004). Discussion of translation products has all too often tended to be on a low level too; studies purporting to discuss translation scientifically are often little more than idiosyncratic value judgments of randomly selected translations of the work of major writers. A translation is not a monistic composition, but an interpenetration and conglomerate of two structures. On the one hand there are the semantic content and the formal contour of the original, on the other hand the entire system of aesthetic features bound up with the language of the translation. Translation Studies, therefore, is exploring new ground, bridging as it does the gap between the vast area of stylistics, literary history, linguistics, semiotics and aesthetics. But at the same time it must not be forgotten that this is a discipline firmly rooted in practical application (Corazza 2004). Translation is the process of knowing and understanding the meaning of a text and a future production of an equivalent text already changed to another language. Translation has the concepts of reliability and timeliness as factors of success. Translation and its practices have acquired changes over the years.   Changes in technology Technological change is an outcome both of intentional action and serendipity. The origins of technological change reside both inside and outside individual organizations. Researchers have used the concept of technology in a variety of ways. In a narrow sense, technology refers to specific physical or tangible tools, but in a broader sense technology describes whole social processes. In the broader sense, technology refers to intangible tools (Link & Siegel 2003). Although there are analytical advantages to both the narrow and the more encompassing views, the different uses of the concept of technology invariably promote confusion at both the theoretical, empirical, and policy levels. Conceptualizing technology as the physical representation of knowledge provides a useful foundation for understanding technological change and its determinants. Any useful device is, in part, proof of the knowledge-based or informational assumptions that resulted in its creation. The information embodied in a technology varies accordingly to its source, its type, and its application. One source of information is science, although scientific knowledge is rarely sufficient for the more particular needs entailed in constructing, literally, a technological device. Science focuses on the understanding of knowledge and technology than as focusing on the application of knowledge (Link & Siegel 2003).   Technology, in contrast to the technological strategy, is as old as the human race itself. It has long been used to distinguish early man from other members of the primate family. While it is no longer claimed that man is the only species to use tools, man is the only species able to fashion and employ a sophisticated technology to transform the world in order to extract more from nature than it is willing to offer. It is this which makes us unique. Technology defines mankind. Technology has always been employed by humanity to improve its ability to survive and consume. But the role it has played has changed dramatically during the course of human history (Antonelli 2002). To understand that role people need to draw a distinction between technology as a dominant strategy and technology as a supportive sub strategy. As a supportive sub strategy, technology has existed throughout human history; but as a dominant dynamic strategy, technology has been employed only during critical episodes that have led to technological paradigm shifts and during the modern era since the Industrial Revolution. Human society has experienced three technological paradigm shifts: the Paleolithic shift from scavenging to hunting; the Neolithic shift from hunting to agriculture; and the modern shift from agriculture to industrialization. While each of these shifts took time to work itself out, it is only in the modern period that technological change has become a continuing strategy a continuing strategy that has had a subordinating influence on strategies, such as conquest and commerce that have been dominant in the past (Antonelli 2002).   Technological paradigm shift involves a fundamental change in the technological and, hence, economic foundations of human society. This enables a quantum leap in the access of mankind to the hidden bounty of natural resources and, in the process, profoundly transforms the nature of society. The human outcome of a paradigm shift is no less profound than the change in economic, social, and political organization, and includes significant increases both in regional and world populations, and in the material standards of living of these populations. While most of the technological, economic, and cultural changes inherent in a paradigm shift will be worked out at the beginning of the new economic era, there will be later periods of technological fine-tuning as the new economic system is adapted to different regions and as the ultimate possibilities of the paradigm are progressively explored and exhausted through the expansion of population. It is one thing to define what is meant by a shift in technological paradigm, but quite another to explain why it emerged (Snooks 1996). A paradigm shift occurs in a competitive environment when the old technological paradigm has been exhausted or when the existing strategies of Paleolithic family multiplication and Neolithic conquest are no longer able to satisfy the material objectives of mankind. A major characteristic of this paradigm exhaustion is the fundamental change in factor endowments that are reflected by critical changes in relative factor prices: particularly of a rise in the price of natural resources relative to both labor and capital, and of a differential impact on the prices of various natural resources. This provides powerful incentives in a competitive environment to substitute both labor and capital for natural resources in the productive process, and of new natural resources such as fossil fuels and metals for old natural resources such as timber (Snooks 1996). Technology has advanced because of the changing needs of society. It continues to change because man and his environment also change. The impact of technological change to translation Translation is uniquely revealing of the asymmetries that have structured international affairs for centuries. In many countries, it has been compulsory, imposed first by the introduction of colonial languages among regional vernaculars and later, after decolonization, by the need to traffic in the hegemonic lingua francas to preserve political autonomy and promote economic growth. In some countries translation is a cultural practice that is deeply implicated in relations of domination and dependence, equally capable of maintaining or disrupting them. Since translating is always addressed to specific audiences its possible motives and effects are local and contingent, differing according to major or minor positions in the global economy (Venuti 1998). This is perhaps most clear with the power of translation to form cultural identities, to create a representation of a foreign culture that simultaneously constructs a domestic subjectivity, one informed with the domestic codes and ideologies that make the representation intelligible and culturally functional. While translation has been practiced since the beginnings of civilization and translators themselves have expressed their opinions on the translation process or the products of this process from early times, the more systematic study of translation began only in the 1950s and 1960s (Venuti 1998).   The developments in translation was the result of a combination of factors, the most significant being a growing interest in machine translation and the emergence of university programs in translation both in Europe and in North America (Kaplan 2002). Since that time, translation research has been wide ranging, covering the translation process, translation products, translation quality assessment, methods of training translators, bilingual terminology and lexicography, the use of technology in translation, and machine translation. The abolition of trade barriers around the world, the merger of major companies, and the removal of border controls have led to economic globalization, which allows capital and products, information, and technology, as well as labor, to cross frontiers easily and speedily. This has led to an ever-increasing need for translation. Globalization has also led to greater competition in the translation market, since translators, like products and capital, can more easily work in countries other than their own. If this is the era of globalization, it is also the age of specialization. Knowledge today is highly specialized, with the increasing sophistication of all disciplines especially the scientific and technological disciplines (Kaplan 2002).   Specialized knowledge is communicated, at least among experts, through languages for special purposes or special languages. In order to be able to transmit such specialized knowledge accurately and appropriately in a target language, translators themselves need to be specialists, to some degree at least. They need both knowledge of the subject and knowledge of the special language used in the field. They can no longer afford to be simply generalists who possess wide general knowledge and are willing to translate in any domain. Technologization or the use of technologies in translation not only has added more areas of specialization for translators to Master but has profoundly changed the way translators work (Newton 1992). The development of translation technology has created new challenges for translators by expanding their role to include aspects such as terminology management and post editing. Moreover, translators are now called upon to do not only full translations but also summary translations to keep up with the ever-growing need for inter lingual communication. Because of additions to and permutations of the tasks of the translator, translator training has evolved to include editing, terminology production and management, and the use of translation technology (Newton 1992). With the arrival of computers, attempts have been made to computerize or otherwise automate the translation of natural-language texts or to use computers as an aid to translation. Advancements in technology helped in speeding up the process of translation. It made sure that translation will be done with minimal errors. The problem with the use of technology in translation is difference in the meaning of the original and translated text due to some words taken out of context. The use of technology reduces the chance to check words and their different meanings. This causes the disparity in analyzed and true meaning.   Conclusion Technological change helped in speeding up translation but it does not assure that the true meaning of the text would be the one shown. Technological change does not assure that the text would be translated according to what it wants to convey and not its superficial meaning.   References Antonelli, C 2002, The economics of innovation, New technologies and structural change, Routledge, New York.   Bassnett, S 2002, Translation studies, Routledge, London.   Bassnett, S & Trivedi, H 1999, Post-colonial translation: Theory and practice, Routledge, London.   Corazza, E 2004, Reflecting the mind: Indexicality and Quasi-indexicality, Clarendon Press, Oxford.   Kaplan, RB (ed.) 2002, The oxford handbook of applied linguistics, Oxford University Press, New York.   Link, AN & Siegel, DS 2003, Technological change and economic performance, Routledge, New York.   Newton, J (ed.) 1992, Computers in translation: A practical appraisal, Routledge, New York.   Robinson, D 2003, Becoming a translator: An introduction to the theory and practice of translation, Routledge, London.   Snooks, G 1996, The dynamic society: Exploring the sources of global change, Routledge, New York.   Venuti, L 1998, The scandals of translation: Towards an ethics of difference, Routledge, London.                      Credit:ivythesis.typepad.com

The impact of technological changes on the history of translation practice

The impact of technological changes on the history of translation practice Introduction Translation practice derives from the deliber...

Investigative Techniques – Use of Technology in Forensic Accounting Investigation

Investigative Techniques – Use of Technology in Forensic Accounting Investigation   Introduction Agreeing to the statement that certain TV series like for example, crime scene investigation or the CSI does elevate the importance of technology to a ‘must have’ status in any forensic investigation. In reality technology plays several roles in assisting the forensic accounting investigation and those roles need to be supervised and managed in order to support the objectives of the investigation. Forensic investigation involves a wide range of careful monitoring, assessments and evaluations when it comes to most real, accurate process of investigation and implies to most risky and delicate crime scenarios calling for forensics to take charge of every possible steps that leads to crime resolutions and further comprehensive research in the areas of forensic studies. Technology brings in computer security as a form of defense against unauthorized and malicious intrusion and computer forensics allows for identification of incidents, gathering of evidence, analysis of evidence and potentially recovery of records as there has been multi-disciplinary and inter-disciplinary nature of computer forensics extends to records management. It is suggested in this paper that computer forensics and records management are compatible disciplines and areas of study (Rogers and Seigfried, 2004; Rogers, 2003). Analysis and Discussion with Literature There are rigorous process and procedure which need to be followed in the identification, collection and analysis of data as evidence as it is easy to contaminate suspicious situation by looking to see what’s wrong, by ignoring the principle, taken from forensic science, doing no harm and makes use of the fact that every action and transaction into the computer is recorded, usually to a “log file” which provides some list of transactions with important forensics information such as in time stamp. So, for example, if someone accesses ones record via personal computer, the transaction will be recorded with details of the record they accessed, what they did to the record, when they accessed and from where. Another task performs by computer based forensics does involve several examination and assessment of digital evidence. Computer evidence and digital evidence are like any other form of forensics evidence; in order to be valuable to an investigation the digital evidence must be: authentic, accurate, complete, have evidential integrity, be convincing to juries and conform with common law and legislative rules. Thus, technology related evidence is different to the formation of forensic evidence as the computer data changes moment by moment and computer data is invisible to the human eye. The evidence will be obtained reliably by following accepted legal procedures for seizure, imaging and storing as well as ensuring that evidential integrity is preserved always. Aside, proponent Casey (2004, p. 322), have suggested that when considering sources of technology related evidence it is valuable to categorize computer forensic systems into the following ways: -       open computer systems, for example, the world wide web – the internet -       communication systems like, the presence of telephones, mobile phones and other communication devices -       embedded computer systems for instance, presence of useful chip in a car machinery For the advantages linking to computer based forensics does accounts to ubiquitous nature of computing and information technology and the convenience associated with holding data, information and records electronically has the effect of making business, commerce, industry and society deeply dependent on the availability and accuracy of those systems. But on the pitfall, there denotes that as the dependency increases so does vulnerability in forensic centered systems have failures and can result into unauthorized access or attack another advantage, computer as one great tool for technology collaboration for forensic research can be used in storing and managing of records but, some of the records might become susceptible to unauthorized access, tampering, alteration, destruction and other potential misuse as issues raise potential records management problems in ensuring authenticity, reliability and integrity of records. The principles, techniques and tools of computer forensics can provide support for the records management environment in determining if any unauthorized transactions have taken place, obtaining digital evidence to indicate the nature of the transgression and help in the digital recovery and restoration of the original record when the record has been compromised.   Troell et al. (2003, p. 115) asserted that, “computer forensics is often associated with computer security and whilst there are synergies it is most appropriate to think of computer forensics and computer security being opposite sides of the same coin as computer forensics differs from computer security, the issue of securing computers against malicious attacks”. Computerized forensics does performs its tasks in a relative, effective assumption such as for example, serves as UAE corporate governance devise which have on records management (Barrett, 2005) also the concentration on technology resource preservation that supports UAE government systems, upon adhering to the Digital Preservation Coalition as being launched in the year 2002 as stated by Jones (2004). Computer forensics is much more than turning on computer, making a directory listing and searching through files. Henceforth, in due to forensic investigations, concepts about evidential integrity is of a crucial factor as the principle requires that the material being examined must not be changed in any way and several researches that will contravene into the latter principle would render the evidence gathered in forensic investigation inadmissible in court or in such employment tribunal as applicable. Moreover, in order to mitigate certain pitfalls desirable steps are needed and it is in the following pointers, Turvey (2002, p. 765) -       Applicable for computer forensics analysis, the need to carefully preserve the original file or device because this is all the computer forensic expert has to work with and they have to be sure that they can prove that they have not contaminated or tampered with the evidence with integrity -       To ensure evidential integrity, any computer forensics investigation must begin with the creation of an exact image of the file or device and tools and techniques do facilitate the process; for example, write-blocker is used to ensure that the destination drive does not write back to the original source and every actions undertaken by computer forensic team need to be meticulously documented, therefore, creating records of the process -       To focus on application of computer forensics in the resolution of legal cases associated with criminal activity in computing or in employment tribunal related activities such as disciplinary cases of computer misuse in organizations -       To catch up good range of inappropriate activities digital records may be susceptible to, including unauthorized access, infecting records through distribution of viruses, denial of service attacks to even more sinister activities such as internet based terrorism -       Computer forensics tools and principles must be utilize as one better basis for auditing and monitoring records management, as well as aiding in the recovery of lost or damaged records -       The seizing of investigative opportunities, forensics investigation team will need continuing professional development in computer forensics as imperative that they should be knowledgeable about risks, governance, legal issues, trade imperatives and others so too should they be at least cognisant of principles and implications of computer forensics -       To be proactively working with IT and computer forensics colleagues and by which educators, trainers and records management professional bodies should take strong interest into The courts acceptance of computerized forensics evidence depends on how the overall scene investigated are protected and the deepness of records keeping and management is served at all times without any suspicious alterations and utterances towards any material used and presented as upper hand evidence in court hearings and proceedings. The main role of technology in forensics involves easy access to convenience in finding out records and information to the highest level, gaining access to computer based files that is of importance in assuring the reliability, validity as well as effectiveness of CSI systems and its operations, technology happens to be found at the centre core as it aids in storing and keeping of confidential evidence to the crime scene, a tool that brings in effective channeling of communication, studying, interpreting and diagnosing what crime anatomy it has been on a situational basis, computer based forensics help in testing evidences on a higher continuum allowing in forensic investigative outcomes appropriate and desirable as possible, keeping in a better track of profiles and the needed back up information files for a possible archives of crime cases that are undergoing investigations, court hearings by some of well known forensic pathologists/psychologists as well as certain FBI, CIA and other crime organized groups  for a possible cases. Another essential role of technology is for records management as it implies to the exploration of forensic methods and techniques being associated with computer forensics. For instance, according to Irons (2006, p. 102), “the disciplines of records management and computer forensics are potentially mutually compatible. Computer forensics allows for identification of incidents, gathering of evidence, analysis of evidence and potentially recovery of records” and so forensic team and experts could utilize computer forensics principles to positively enhance records management and have valuable knowledge and expertise to share with the other computer forensics colleagues example, towards metadata expertise, functional requirements for electronic records management, recordkeeping systems design and implementation methodologies, digital preservation and retention management” (Irons 2006, p. 102).   In addition, proponents Wang, Cannady and Rosenbluth (2005, p. 119), believed in the “rapid advance in computer and network technology, computer-based electronic evidence has increasingly played an important role in the courtroom over the last decade”. Furthermore, they have also noted that “computer forensics implies to the growing discipline rooted in forensic science and computer security technology, focuses on acquiring electronic evidence from computer systems to prosecute computer crimes, national security threats, as well as computer abuse, as there loses a certain mystique as a technique used solely by law enforcement and intelligence agents, and has become popular and powerful application employed by corporations as deemed for civil disputes also for employee terminations and some proceedings relating to intellectual property” (Wang, Cannady and Rosenbluth 2005, p. 119). The future of computer based forensics is clear as government, courts, organizations and others are placing ample emphasis on fact finding grounds in support to computer related forensic records upon guarding of some inadequate recordkeeping, ensuring in accuracy of forensic evidence records and the guarantee aspect that these are not being put into compromise as deemed important for the court to recognize. Computer forensics can help ensure that computer forensics provides support, backup and reassurance for forensic experts in performing in ideal role and tasking as well as the quest to ensure the ongoing accessibility and integrity of technology manifested knowledge and information. Smith (1999) has indicated that, technologies played an important role in daily activities of the society as benefits are derived for instance the UAE government can deliver e-services to CSI team also, Haugen and Selin (1999) did claim that computer crime is of perilous move to forensic research as of the present as computer based control is needed for prevention of abuses in investigations as it require forensic specialist for records construction and maintenance in assessing effective domains of the forensics. Conclusion Therefore, presence and usability of technology is imperative, a vital tool to any forensic accounting investigation and recognizing technology roles adheres to the successful epitome of forensic investigation. The technology applied for forensics has the obligation to verify evidence, assessing if evidences of crime is valid and reliable proof of determining crime to understand legal proceedings and be aware of the legal standards in valuable presence of technology advancements. The application of computer forensics in record keeping as well as its assumed management will require that some principles adheres to the preservations of imperative integrity of the record for example records in complete stature yet unaltered. Indeed, computer based forensic evidence engaged in creating tools and techniques are ideally crucial in identifying as well as tracing of any legitimate additions, alterations/annotations to record which user made them from which machine and what the alteration is about and ensuring integrity of record. References Barrett, N. (2005). Computer forensics as a corporate governance tool, IQ Magazine – Records Management Association of Australia, Vol. 21 No.2   Casey, E. (2004). Digital Evidence and Computer Crime; Forensics Science, Computers and the Internet, 2nd ed., Elsevier Academic Press, San Diego, CA   Haugen, S., Selin, J.R. (1999). Identifying and controlling computer crime and employee fraud, Journal: Industrial Management & Data Systems, Vol. 99 No.8, pp.340-4   Jones, M. (2004). Preserving digital resources, available at: www.cilip.org.uk/publications/updatemagazine/archive2004/december2004/jones.htm (accessed December 2005)   Irons, A. (2006). Computer forensics and records management – compatible disciplines. Records Management Journal Volume 16 Number 2 pp. 102-112 Emerald Group Publishing Limited   Rogers, M.K. (2003). Computer forensics: science or fad, Security Wire Digest, Vol. 5 No.65   Rogers, M.K., Seigfried, K. (2004). The future of computer forensics: a needs analysis survey, Computers and Security, Vol. 23 pp.12-16.   Smith, R.G. (1999). Defrauding governments in the twenty-first century, Trends & Issues in Crime and Criminal Justice, No.111     Troell, L., Pan, Y., Stackpole, B. (2003). Forensic course development 65, Conference Proceedings of ACM CITC4 03, October 2003, Lafyette, Indiana, pp.265-9   Turvey, B. (2002). Criminal Profiling: An Introduction to Behavioural Evidence Analysis, 2nd ed., Academic Press, London   Wang, Y. Cannady, J. and Rosenbluth, J. (2005). Computer forensics: Foundations of computer forensics: A technology for the fight against computer crime. Computer Law & Security Report Volume 21, Issue 2, 2005, Pages 119-127       Credit:ivythesis.typepad.com

Investigative Techniques – Use of Technology in Forensic Accounting Investigation

Investigative Techniques – Use of Technology in Forensic Accounting Investigation Introduction Agreeing to the statement that certai...