Saturday, May 23, 2020

Loneliness Will Stay Over Our Roofs With Brooding Wings

â€Å"Loneliness will sit over our roofs with brooding wings.† - Bram Stoker. This quote is saying that loneliness will continue to change our lives, whether it is being antisocial or not being able to talk to anyone. Loneliness will change our lives, whether we realize it or not. In the Book Of Mice and Men, loneliness portrays a key role in the theme of the story. Affecting many workers on the ranch that Of Mice and Men is set in. In the the book Of Mice and Men, the theme of loneliness is expressed and affects people throughout the story through Crooks, making him shy, unwilling to protect himself, and isolated, Curley s Wife, by flirting with people and pushing to make friends, and by Candy, by wishing he was part of a plan and had people to talk to and hang out with. To start off, Crooks is affected by loneliness by staying isolated, demanding privacy, and not standing up for himself. Crooks stays isolated by making people stay out of his room at the barn. â€Å"You got no right to come in my room† (Steinbeck 68). This quote was said when Lennie was wandering into Crooks room in the barn, after Lennie was petting his puppy. Lennie had wandered into his room unnoticeably, and Crooks immediately grew private and protective. This proves that Crooks is affected by loneliness because he has been alone for so long and has no one to talk to, he has forgotten how to be social and welcoming. Without knowing how to be social and welcoming, Crooks has become very private and veryShow MoreRelatedVampire Diaries61771 Words   |  248 Pagesthe time difference between France and here. But that doesnt explain why I feel so scared. So lost. The day before yesterday, while Aunt Judith and Margaret and I were driving back from the airport, I had such a st range feeling. When we turned onto our street I suddenly thought, Mom and Dad are waiting for us at home. I bet theyll be on the front porch or in the living room looking out the window. They must have missed me so much. I know. That sounds totally crazy. But even when I saw the houseRead MoreThe Ballad of the Sad Cafe46714 Words   |  187 Pagesparts of the world of Carson McCullers -- a world of the lost, the injured, the eternal strangers at life s feast. Here are brilliant revelations of love and longing, bitter heartbreak and occasional happiness -- tales that probe the very heart of our lives. CARSON McCULLERS (1917-1967) When she was only twenty-three, Carson McCullers first novel, The Heart Is a Lonely Hunter, became a literary sensation. Since that time, her reputation has grown with every successive work. Such novels

Tuesday, May 12, 2020

Grapes of Wrath Analytical Essay - 887 Words

One Can Help Several Defeat Despair When the devastation of Dustbowl hit the families in Okalahoma, chaos erupted. In the book The Grapes of Wrath, John Steinbeck prevails a story of tragedy and struggle, but also the conquering of triumph. Each character in this novel individually matures, however Ma Joad’s development is the most significant. She is the threshold of the family’s well being. Through all the obstacles the Joad family faced, Ma grew in strength and drive as well as maintaining the family’s faith and hope for future success. Ma is a hardheaded and stubborn woman. When she had an idea, she put it into action and was determined to succeed. As Tom described Ma, An’ Ma ain’t nobody you can push aroun’ neither. I seen her†¦show more content†¦Ma was trying to soothe her and explain that, yes, there will be ups and downs in life but it doesn’t matter what they are, it matters how one overcomes these struggles and what one takes from each interference. Further along the Joad’s journey to California, Ma ran into a dilemma—Granma’s health. Instead of sharing with the family the news of granma’s death and mourning over their loss, she kept this devastation to herself and grieved alone for the sake of the family’s arrival to their destination (252). If all else failed, Ma’s strength never fell short of shining through. She was the main provider of the family’s anticipation for potential victory, and she executed this task exceptionally well. There are many events in this book that display the obvious transformation in Ma’s character. From private internal suffering to the unconditional love she shares with each family member, there is no doubt that Ma had the vastest change of personal development throughout this entireShow MoreRelatedLogical Reasoning189930 Words   |  760 Pagesduring the course, you will improve the following skills: ï‚ · ï‚ · ï‚ · RECOGNITION of arguments EVALUATION of arguments CREATION of arguments â€Å"Critical thinking is skeptical without being cynical. It is openminded without being wishywashy. It is analytical without being nitpicky. Critical thinking can be decisive without being stubborn, evaluative without being judgmental, and forceful without being opinionated.† --Peter Facione Glossary argument An argument is a conclusion backed up byRead MoreRastafarian79520 Words   |  319 Pagesprimary data on the movement but to analyze and re-analyze the growing body of scholarly and popular literature on the movement, including sociological and anthropological studies, biographies, monographs, dissertations, published and unpublished essays, and periodical articles. Archival sources, such as newspaper reports, policy statements, pamphlets, and organization manuals have also provided useful information. Chapter 1 reviews and reï ¬ nes Webers theory of charisma and routinization, using

Wednesday, May 6, 2020

Legal Age to Drink †Should It Be Changed Free Essays

Legal Age to Drink: Should it be Changed? In this day and age with more sophisticated teens and young people abusing alcohol, the issue concerning whether or not teenagers should be able to drink at a younger age is an important topic. In the article â€Å"Perils of Prohibition† Elizabeth M. Whelan argues that alcohol should be legalized at the age of eighteen instead of twenty-one. We will write a custom essay sample on Legal Age to Drink – Should It Be Changed? or any similar topic only for you Order Now She hopes to persuade readers, parents, and educators to support her proposal for the change by successful alcohol education. Although Whelan provides valuable examples to prove that proper alcohol education is an effective solution in reducing the problems faced with alcohol abuse among American teenagers, she does not provide enough substantial evidence to justify changing the legal drinking age to eighteen years old. In the beginning paragraphs, Whelan compares alcohol consumption with American teens and their European peers. She says, â€Å"American teens, unlike their European peers, don’t learn how to drink gradually, cautiously, and in moderation† (2). This is a great example because it makes the readers think about the different cultural views of alcohol consumption among youthful drinkers globally. Though the consumption of alcohol in France, Spain, and Portugal is higher than the United States per person, the rate of alcoholism and alcohol abuse is lower (4). Whelan hopes to prove that if moderate alcohol consumption and proper awareness of the use of it is instilled in children eighteen years old and up then drinking alcohol should be okay. She compares three countries to the United States in her example. We live in a pretty big world, is it the same in other â€Å"drinking† countries? The example is fairly effective but comparing drinking habits in only three countries to the United States is not enough to persuade readers. In order to gain support for successful alcohol education being a key factor in helping the problems faced with alcohol abuse, Whelan mentions an example involving her daughter. She explained to her daughter the differences in alcohol contents and the importance of not drinking on an empty stomach (8). The strength of this example is effective because it is coming from personal experience. It’s detailed and provided by a woman whose education and occupation qualifies her to make this kind of study. This type of person often makes you want to believe him or her. However, this piece of evidence uses the hasty generalization fallacy. A single personal experience or even many is not enough to convince readers. People’s personal experiences differ greatly. And how do the readers even know if alcohol education was successful with her daughter? Her daughter may not have gotten herself into trouble recently but she’s still under the legal age of drinking and who knows what would happen once she goes off to college? Because of her daughter’s age and the fallacy used, creates a weak example for supporting alcohol education. Whelan continues with examples to prove that proper education is the key instead of prohibiting teenagers the right to drink until the age of twenty-one. She mentions tragic accidents that occurred at the Ivy League school her daughter Christine will be attending in the fall. A student who was nearly electrocuted when, in a drunken state, climbed on a moving train. The student survived but lost three of his limbs (10). A second incident where an intoxicated student ended up in a chimney and was found three days later dead (10). She hopes to convince readers that students do not make good choices when they drink, if they’re not educated properly. The tragedies with the sick, injured students are fair because they’re emotionally appealing to the reader but weak because she fails to provide statistical evidence as to how often injuries of this kind occur. The examples are extreme and rare ones that are unlikely to happen on a regular basis. Whelan continues supporting her claim by mentioning a study that was done at the Harvard School of Public Health by her colleagues. What they found in their survey of college students was that they drink â€Å"early and . . . often,† frequently to the point of getting ill (1). She defends her claim by appealing to authority as evidence. And readers would not be happy knowing that students are becoming sick from irresponsible drinking – the human factor. This study is included to let people know that college students are drinking irresponsibly and becoming sick from it as a result. Not surprisingly, she failed to provide statistical evidence again. That is, evidence of how many students is involved in the survey and the diversity of people in the study. These are important factors needed to be included in the survey to make it believable and convincing to the readers. Finally, two analogies are given by Whelan in hopes of her readers to accept her case. This author creates a weak analogy when comparing sex education to alcohol education. In an attempt to change the legal age of drinking to twenty-one, she says â€Å"we choose to teach our children about safe sex, including the benefits of teen abstinence, why not about safe drinking†? (13) The only similarity is that drinking and sex can cause unsafe or unwanted events, therefore it makes sense to be educated on both subjects. However, the similarity is not relevant enough to be considered a good analogy. Safe sex education has been taught for many years to children but it has not stopped them from having sex or preventing unwanted pregnancies. If this is the case, how would safe drinking education be convincing to the readers to change the legal age to eighteen? The second analogy which is fairly significant in dealing with the unfairness of the legal age to drink, is comparing the ability for teens to be able to drive cars, fly planes, marry, vote, pay taxes, take out loans, and risks their lives in the U. S armed forces to drinking. She says, â€Å"At eighteen they’re considered adults but when they want to enjoy a drink like other adults, they are â€Å"disenfranchised†Ã¢â‚¬  (5). Whelan hopes this evidence will convince readers that if eighteen year olds are given â€Å"adult† responsibilities then they shall be treated as adults in all aspects of life, including drinking alcohol in moderation. She makes a great point with the comparison but when comparing voting, paying taxes, taking out a loan, and marrying to drinking, the responsibilities don’t impair your brain in a way that drinking alcohol would. Whelan presents herself as a kind-hearted woman who is a bit upset and frustrated with the current laws regarding the legal age to drink. The example she uses explaining how she educated her daughter with regards to alcohol content shows her taking a subtle approach with allowing her daughter to drink rather than making it appear to be a bad thing if you are under the legal age. (8) She shows compassion and concern. Whelan’s tone throughout the essay is fairly tolerable, but she does show some depreciation towards the government when she compares teenagers being able to â€Å"drive cars, fly planes, marry, vote, pay taxes, take out loans, and risk their lives as members of the U. S. rmed forces but laws in all fifty say that no alcoholic beverages may be sold to anyone until that magic twenty-first birthday. † (3) When she mentions â€Å"we should make access to alcohol legal at eighteen and at the same time, we should come down much harder on alcohol abusers and drunk drivers of all ages† (12) she is genuinely concerned of the welfare of all people with regards to alcohol and safety. She eagerly w ants to make a difference. And as public-health scientist with a daughter heading to college, she has professional and personal concerns in regards to the dangers of alcohol. While it is obvious that Whelan’s heart is in the right place and that alcohol abuse among teenagers is a problem, her argument suffers from lack of evidence to support changing the legal age of drinking to eighteen years old. Proper alcohol education can be helpful in terms of improving the problem but that’s it. Whelan’s article indicates a need for further study on the abuse of teenage drinking. It would be helpful to see statistical results in studies done among colleges across the nation and in all areas from rich to poor. The more valid studies the better chance finding the proper solutions to the problem. How to cite Legal Age to Drink – Should It Be Changed?, Essay examples

Sunday, May 3, 2020

ERP and its Implementation-Free-Samples-Myassignmenthelp.com

Question: Discuss about the ERP and its Implementation. Answer: Introduction Enterprise resource planning is a management system that covers different areas of an enterprise from human resource department to logistics. It is basically a process through which a company manages and integrates core activities of its business. In this report, a detailed discussion is done about the reason for adopting ERP and types of industry making increasing use of it. Some of the reasons are that with help of this software, entities will be able to standardize their business practices, improves their performance in down economy, help in solving IT issues and many more (Rajan and Baral, 2015). It also explains the implications of Sarbanes-Oxley Act on MySAP ERP software followed by the success and failure stories in the implementation of ERP system along with the reasons for the same. SOX is a law passed by U.S congress in 2002 with an objective of protecting the investors from the fraudulent accounting operations done by corporation. The companies which have implemented or go ing to implement ERP software in their business is required to comply with the requirements of this act. During this course of action, ERP implementation faces many challenges which are discussed in this report later. Many companies successfully implemented it whereas many failed doing so. The report ends with the conclusion summarising the results of discussion. Reasons for adopting ERP software In todays era, almost all large organizations have adopted this system and the medium and small sized companies are increasingly following the trend. The reasons for this growing adoption are classified into following two categories: Technical reasons The need of new information technology stimulated the acquisition of ERP software in the companies. This new technology mainly focuses on supporting the current way of doing the business. Some of the reasons are: The need to replace the old IT technology with the more advanced and modern one was one of the reasons for its adoption. Cutting down the IT cost and standardization of technology was one of the reasons. By reducing the cost of IT, enterprises are able to lower the maintenance and support cost, resulting in increased efficiency and capacity. ERP system was the solution for euro conversion problems and year 2000 problems. An increasing desire to connect all groups companies into same network, arises the need of adopting this software (Hallikainen, Laukkanen and Sarpola, 2004). Business reasons The desire to bring changes in the working of business by bringing new technology raises the need for adopting ERP system. Due to this new IT is needed not only to reduce the cost but also to modify the working of business in order to achieve strategic goals. Some of them are: The most reported reason was integration and data visibility which aid to managerial decision making process. Globalization of business and standardization of IT systems triggered the ERP initiative in most of the companies. Re-engineering the business process and wish to adopt best practice business models for future development. Desire of electronic commerce, networking and collaboration was one of the reason for agreeing to new ERP system (Hallikainen, Laukkanen and Sarpola, 2004). Increasing use of ERP by industries Enterprise Resource Planning is that software which is applied and used by almost each and every industry. Among the countless, the type of industries most benefited from it are retail, manufacturing, agriculture and real estate. Retail The essentials of retail industry are sales and payment. To facilitate them, it is very important to have a control over the inventory management functions along with the tracking, shipping and marketing of products. Through installing new ERP software, all the data related to orders can be coordinated across various retail stores. Orders which are placed and dispatched can be tracked based stock and non-stock items and real time updates on inventory. Sales management can also be done through advanced pricing (Cloud Tech News, 2014). Manufacturing The companies operating in this industry uses ERP the most. Because of their size and complex organisational structure, it is very necessary for them to integrate and standardized all their business activities, in order to maintain its competency. Once the system is established and data is integrated, it will become easier to track the financial part of the industry through product costing and manufacturing accounts. Also, the connectivity of information across multiple departments through ERP, results in increased productivity and decreased data errors and manipulations (Singh, Singh and Kaur, 2017). Agriculture It is the only sector which highly depends upon the weather. Further, this industry has acres of land on which numerous type of crops can be grown. ERP provide solutions for tracking and planning of the information related to harvesting, crop maturation and type of lands (Verdouw, Robbemond and Wolfert, 2015). Real estate The construction and management of industrial and commercial real estate is efficiently streamlined through ERP solutions for Real Estate Management. The use of ERP solutions in this industry will stimulate efficient property and entity management as well as accurate tracking and budgeting of existing property data and revenue forecasts (Cloud Tech News, 2014) Sarbanes-Oxley Act Reasons and Implications SOX Act 2002 is passed by U.S. congress to protect investors from accounting fraud. It requires the corporate executives to check and certify the accuracy of financial statements personally (Soxlaw.com, 2018). The reasons for passing this act were accounting scandals at WorldCom, Enron, Global Crossing and Arthur Anderson. These corporate outrages resulted in billon dollars losses of corporates and investors which negatively impacted financial markets and overall U.S economy. The key implications of the act are: Section 302- Corporate responsibility for financial reports: As per this section, CEO and CFO are obliged to be accountable and responsible for the accuracy in financial reports. The section requires both the officers to be responsible for deploying internal controls that provides timely reporting of the changes in reports along with the transparency and accuracy (Fraser, Simkins and Narvaez, 2014). Section 401- Disclosure in reports: It requires the companies to fully disclose all the information in the periodic reports (Sarbanes-oxley-101.com, 2018). Section 404- Management Assessment of Internal Controls: It defines the measures of internal control and also enables the companies to conduct an audit for checking the effectiveness of the internal controls used by the company (Stein, 2012). Section 409- Real time disclosure: The companies are obliged to do real time disclosures of the changes occurring in financial situation due to the material changes in the business (Sarbanes-oxley-101.com, 2018). Section 802- Criminal Penalties for modifying documents: Defines penalties for the enterprises involved in alteration of financial reports and audit results. Section 806- Whistle-blower protection: Give powers to the employees to report about any fraudulent activity practiced in the organization (Sarbanes-oxley-101.com, 2018). MySAP ERP meeting the implications MySAP ERP is designed on the basis of industry best practices that meet and support companys needs. ERP SAP software enables the companies to comply with SOXthrough automation tooling and industry standard process. It contains an internal control management sub module which helps the enterprises to identify improvements in their control process and also the documentation of internal control. It provides a dashboard and management reports which assists corporate executives in checking the condition of internal and accounting controls used. This ultimately helps in establishing SOX compliance for section 302 and 404 (Sens, 2010). MySAP has a fully configurable accounting and financials module that help the companies to bring flexibility in their organization and reporting structure. The general ledger made in MySAP ERP provides full transparency and disclosure and is available in such a manner that, multiple reports can be generated through one source of information. It also help the companies to report periodically, accurately, timely and have transparency in them which ultimately complies with the section 302, 401 and 402 of SOX act (Okungbowa, 2015). The software also contains a sub module for taking into account the whistle-blower complaints. It empowers the employees to notify about the irregularities in accounting practices, directly to the audit committee through an electronic form. This ensure that the policy of whistle blower is been followed with ease resulting in compliance with SOX section 806. Further, in order to comply with section 802 of criminal penalties, SAP organizes stronger internal controls and segregates the duties that restrict the users to one specific roles in the system. This prevented the data from being misused and reduced the conflicts (Ferran and Salim, 2008). Success and Failure of implementation MySAP ERP ERP implementation success- Cadbury A British multinational confectionery, Cadbury has its headquarters situated in London and the company operates in more than 50 countries across the world. It chose to bring ERP in the business for keeping the pace with the faster growing economy. The company was on vertical growth and wanted to match with the fast-pace growth of economy (Cadbury.co.uk, 2018). Implementation Plan The process started from scratch and management tried to indulge best practices of the company and strengthen the previous systems in new ERP system. The initiative was taken to integrate all the major business processes which include finance, human resources and other departments. It chose to implement SAP ERP 6.0 software. (Erpfocus.com, 2017). Cadbury adopted a big bang approach and make the implementation company wise. The company partners with IBM and Siemens in order to align with different vendors. It chose the function based on big bang approach and then the whole module was implemented across the company within a period of 1 year. The process was completely driven by top management and it tried to synchronize all the phases into one phase and implemented big bang method (Erpfocus.com, 2017). Phase 1: preparation of project which includes hiring of members, project orientation, select system integrator and many more. Phase 2: design and requirements in detail. Identification of risk associated, measures for business improvement, finalizing the road map and so on. Phase 3: activities related to configuration and testing of the systems. Phase 4: end-user training, final training program and cutover plan, informing external partners and DIL tests. Phase 5: executing and monitoring all the system and processes. The motive of choosing big bang approach was to cut off the integration cost at time of execution. Outcomes of the Project Installation of ERP software added efficiency and help Cadbury to achieve fast paced growth. It provided a new way of managing warehouse system and a more organized structure at branch offices. The company got a huge benefit of saving cost and strengthening past systems during implementation phase. It was a whole internal process restructuring which led to the increase in the efficiency. Reasons for success The main reason for success was, the company gave sufficient time for implementation and also applied all the phases required. It properly tested all the systems implemented and then adopted a big bang approach to save the integration cost. Unlike Hersheys, Cadburys strategy for conducting implementation of ERP was much better which resulted in many benefits to the company ERP implementation failure- Hersheys The Hershey Food Corporation, commonly known as Hersheys is the leading manufacture of chocolate in North America having its headquarters in Hershey, Pennsylvania. It is one of the oldest chocolate companies operating in United States. The need for implementing ERP arises when it decides to price its products low and to achieve a billion sales target. To fulfil this desire, an efficient logistics and supply chain management system is required duly supported by IT. Earlier, like many other companies, Hershey was also using several legacy systems used for performing its various functions (Hersheys.com, 2018). Implementation plan An approval for the project named Enterprise21 was received by the management of Hershey during late 1996. The main aim of the project was to improve and standardize the hardware and shift to client/server environment. For this, the company chose SAP AGs R/3 ERP, a product in MySAP product suite as well as the companion software from Manugistics and Siebel. The SAP software consists of modules for materials management, purchasing, ordering, finance, billing and warehousing. Shifting to ERP system, provided company with a client-server version and it uses IBM Global Services in order to integrate the software offered by three various vendors. The time recommended for implementing the project was 4 years, but the company wanted to get it completed within 2.5 years. Some of the modules of SAP were implemented by the end of January 1999 and some were behind the due date. These modules were added on only in July, three months behind the schedule. This was the time when Hershey was not able to extend its implementation program because of the increasing Y2K problem. Retailers started pouring the orders for Halloween during the period. Management then decided to choose Big Bang approach instead of phased approach for ERP implementation. This means that the software will be implemented directly rather the installing and testing modules one by one. This was done in order to meet its Halloween orders (Madu and Kuei, 2005). Outcome Expected VS Actual Expected outcome Actual outcome Better coordination in the product delivery, enabling the retailers to maintain low inventory, decreasing the cost of holding inventory and offering better customer services. Problems related to the timely delivery of orders started arising, various consignments were shipped behind the due date and many of the deliveries were incomplete. The purpose of this project is to enhance the competitiveness and customer service. Hersheys distributers were finding it difficult to supply products to the retailers within the deadline and as result; they lost their credibility in the market. It was expected that the new software will help the management to reorganize their business process. Instead of reorganizing the process, it turned out to be a great failure. The company started losing its customers, its sales were getting affected and inventory started piled up in the warehouses. Adjusted deliveries to the suppliers, upgraded process, efficient customer services and reduced inventory cost. The company was not able to fulfil many of its orders and the issues in business process created operational paralysis leading to a decline in the profits. Reasons for the failure For the sake of convenience, the company avoid testing the systems, as a result of which data and system integration issues remains unchecked. In Hersheys case, many people criticized the approach used by company and the reason of the failure was, not undertaking system testing, data migration and training. This is point where Hershey lack in its whole implementation process (Pemeco.com, 2013). Another mistake was over squeezing of scheduling time. Hershey tries to finish the whole implementation project in an unreasonable span of time. Moreover, its cutover activities and Go-Live session was scheduled during its busy season. The employees were not trained enough to operate and deal with the new system and processes (Pemeco.com, 2013). Other reasons cited for the failure were lack of experience to Hershey in implementing system software at large scale and inefficiency of top management. An analyst had citied that the company had used ERP as a justification for low earnings (Kapp, Latham and Ford-Latham, 2016). Conclusion From the above report it can be concluded that Enterprise Resource Planning is very essential in todays scenario. Every company should properly strategize for implementing ERP software in its business so as to stimulate the overall development of the organization. Through ERP products, businesses can standardize their activities and also boost up their efficiency, in order to meet their technical and business desires. Although there has been many case studies, out of which two are explained in the above report, regarding the failure and success of ERP but if the implementation process is carried out properly and company has appropriately strategized, then it can avail the benefits from the new system. References Cadbury.co.uk. 2018.Cadbury Chocolate. [online] Available at: https://www.cadbury.co.uk/ [Accessed 8 Feb. 2018]. Cloud Tech News. 2014.The 4 big industry applications of ERP software. [online] Available at: https://www.cloudcomputing-news.net/news/2014/jun/02/4-industry-applications-of-erp-software/ [Accessed 8 Feb. 2018]. Erpfocus.com. 2017.Four ERP implementation case studies you can learn from. [online] Available at: https://www.erpfocus.com/erp-implementation-case-studies.html [Accessed 8 Feb. 2018]. Ferran, C. and Salim, R. 2008.Enterprise resource planning for global economies. Hershey, Pa.: IGI Global. FRASER, J.R., SIMKINS, B.J. and NARVAEZ, K., 2014. Enterprise Risk Management Case Studies.Implementing Enterprise Risk Management: Case Studies and Best Practices, p.519. Hallikainen, P., Laukkanen, S. and Sarpola, S., 2004. Reasons for ERP Acquisition. InICEIS (1)(pp. 518-521). Hersheys.com. 2018.HERSHEY'S Candy Recipes - Introducing HERSHEY'S GOLD. [online] Available at: https://www.hersheys.com/en_us/home.html [Accessed 8 Feb. 2018]. Kapp, K.M., Latham, W.F. and Ford-Latham, H., 2016.Integrated learning for ERP success: A learning requirements planning approach. CRC press. Madu, C.N. and Kuei, C.H., 2005.ERP and supply chain management. Chi Publishers Inc. Okungbowa, A., 2015.SAP ERP Financial Accounting and Controlling: Configuration and Use Management. Apress. Pemeco.com. 2013.A case study on Hershey's ERP Implementation Failure. [online] Available at: https://www.pemeco.com/wp-content/uploads/2013/09/Hershey_ERP_Case_Study.pdf [Accessed 8 Feb. 2018]. Rajan, C.A. and Baral, R., 2015. Adoption of ERP system: An empirical study of factors influencing the usage of ERP and its impact on end user.IIMB Management Review,27(2), pp.105-117. Sarbanes-oxley-101.com. 2018.Sarbanes-Oxley Act Summary of Major Sections. [online] Available at: https://www.sarbanes-oxley-101.com/sarbanes-oxley-compliance.htm [Accessed 8 Feb. 2018]. Sens, M.C., 2010.Upgrading SAP. Laxmi Publications, Ltd. Singh, C.D., Singh, R. and Kaur, H., 2017.Critical appraisal for implementation of ERP in manufacturing industry. LAP LAMBERT Academic Publishing. Soxlaw.com. 2018.The Sarbanes-Oxley Act 2002. [online] Available at: https://www.soxlaw.com/ [Accessed 8 Feb. 2018]. Stein, D., 2012. The Sarbanes-Oxley Act-Accounting and Conservatism. Verdouw, C.N., Robbemond, R.M. and Wolfert, J., 2015. ERP in agriculture: Lessons learned from the Dutch horticulture.Computers and Electronics in Agriculture,114, pp.125-133.