The Difference Between a Commonwealth and a State

Have you ever wondered why some states have the word commonwealth in their name? Some people believe there is a distinction between states and states that are also commonwealths but this is a misconception. When used in reference to one of the fifty states there is no difference between a commonwealth and a state. There are four states which are officially known as commonwealths: Pennsylvania, Kentucky, Virginia, and Massachusetts. The word appears in their full state name and in documents like the state constitution. Some places, like Puerto Rico, are also referred to as a Commonwealth, where the term means a location that is voluntarily united with the U.S. Why Are Some States Commonwealths? To Locke, Hobbes, and other 17th-century writers, the term commonwealth meant an organized political community, what we today call a state. Officially Pennsylvania, Kentucky, Virginia, and Massachusetts are all commonwealths. This means that their full state names are actually The Commonwealth of Pennsylvania and so on. When Pennsylvania, Kentucky, Virginia, and Massachusetts became part of the United States, they merely took the old form of state in their title. Each of these states was also a former British Colony. After the Revolutionary War, having Commonwealth in the state name was a sign that the former colony was now ruled by a collection of its citizens. Vermont and Delaware both use the term commonwealth and state interchangeably in their constitutions. The Commonwealth of Virginia will also sometimes use the term State in an official capacity. This is why there is both a Virginia State University and a Virginia Commonwealth University. Much of the confusion surrounding the term commonwealth probably comes from the fact that a commonwealth has a different meaning when its not applied to a state. Today, Commonwealth also means a political unit having local autonomy but voluntarily united with the United States. While the US has many territories there are only two commonwealths;  Puerto Rico and the Northern Mariana Islands, a group of 22 islands in the Western Pacific ocean. Americans who travel between the continental U.S. and its commonwealths do not need a passport. However, if you have a layover that stops in any other nation, you will be asked for a passport even if you do not leave the airport. Differences Between Puerto Rico and the States While residents of Puerto Rico are  American citizens they have no voting representatives in Congress or the Senate. They are also not allowed to vote in the Presidential elections. While Puerto Ricans do not have to pay income tax they do pay many other taxes. Which means that, like the residents of Washington D.C., many Puerto Ricans feel they suffer from taxation without representation because while they do send representatives to both Houses, their reps cannot vote. Puerto Rico is also not eligible for federal budget money allocated to the States. There is much debate around whether  Puerto Rico should become a state or not.

Comedy in Romeo and Juliet - Free Essay Example

Sample details Pages: 1 Words: 447 Downloads: 6 Date added: 2019/03/13 Category Literature Essay Level High school Tags: Romeo and Juliet Essay William Shakespeare Essay Did you like this example? Many people see Romeo and Juliet as a tragedy, but how often is such comedy in a tragedy? The play Romeo and Juliet written by William Shakespeare in 1589 is about two young teenagers who fall in love and wind up killing themselves over their love for each other. The play consists of both romantic scenes along with the tragedies which ignites the argument of whether Romeo and Juliet is a romance or tragedy. The play is a romance. Don’t waste time! Our writers will create an original "Comedy in Romeo and Juliet" essay for you Create order To back that up, they fall in love at first sight, the reason for all the tragedies is driven by love, and the play can be thought to have a happy ending. The second Romeo lays eyes on Juliet at the Capulet party, he instantly has his eyes locked on her and is overwhelmed with her beauty. He goes on to illustrate her beauty in great detail. Romeo has fallen in love. The thought of Rosaline instantaneously leaves his mind, which makes it seem that he was never genuinely in love with Rosaline. Romeo was solely focused on Juliet. Shakespeare portrays very distinctly that Romeo and Juliet first fell in love based on looks and later on during the balcony scene, fell more in love with each other’s personality and heart. Most of the tragedies that occur in the play are driven by the love of Romeo and Juliet. For example, Lady Montague, Romeo’s mother, would not have passed away of grief if Romeo had never fallen in love with Juliet. He ended up killing himself because of his love for Juliet, which Mayer 2led to Lady Montagues death. The reason for Tybalt and Mercutios death was caused because of Romeo’s appearance at the Capulet party. If Romeo had not spotted Juliet, he would have left the party hopelessly and would not have been seen by Tybalt. Conclusion The ending of the play, to most people, is what makes this a tragedy, but there is a different way to look at it. Romeo and Juliet killed themselves because of love. They had such a longing to be together, and to them this was the only option. They were at such a young age and felt that no one could ever truly understand how deeply their love was. Romeo and Juliet will forever be with each other in heaven. To sum it up, Romeo and Juliet is a play circled around romance. At a young age, they fell in love and went through numerous obstacles to try and be together. They showed the audience that love at first sight is real, but can lead to devastating things. The romance in the story is what created the tragedy.

The Hero As A Hero - 1009 Words

I could never fully understand what the title hero represents. It is very confusing thinking about a definition of the word hero. Growing up I had a lot of heroes. My favorites heroes changed as I was growing older. As a kid, Superman was my favorite hero. He could fly, stop bullets, he had laser eyes, and see through walls. It was exciting. When I grow older, John McClane was my hero. He will stop terrorist all by himself, risking everything that he got just to save the people he cares about. It was confusing for me when someone said â€Å"you are a hero† to a soldier, a firefighter, or policeman. I didn’t understand then why they are called heroes. I asked my dad and he explained to me that there are different types of heroes. There are†¦show more content†¦That is all true about Columbus and what he did was bad, but he was the one who created the bridge between the old world and the new world. He led four voyages across an uncharted ocean in wooden sailing s hips. (Myint) In the selection from â€Å"Bodega Dreams† by Ernesto Quinones, there are two heroes, Tapia and Sapo. Tapia is the professor who inspires the students and everyone likes him. He reached the student s hearts and minds. He tried to protect them from what Mr. Blessington was telling them. He explained them not to listen to him and if they work hard, they can succeed in life. He also showed courage when he told Sapo how to get away from Juvie. He stepped up to protect the student. Sapo, on the other side, was represented as a neutral person. When the argument started with Mr. Blessington, Sapo showed courage and stand up for himself and the students. After Mr. Blessington put him in a headlock and start going after Blanka, Sapo jumped and bit peace of his throat. (Quinones) Sapo and Tapia are totally different people, but they both expressed heroic actions. In the â€Å"Crazy Courage† by Alma Luz Villanueva, Michael shows a great courage by dressing as a woman in school. B ut, he stood up for what he believes and what he feels, knowing that he will be judged by the other. That is a heroic act. (Villanueva) In the essay â€Å"The Train from Hate† by John Hope Franklin, we see another heroic act from his mother. First, she broke the law by boarding the white people coach.Show MoreRelatedThe Hero As A Hero1529 Words   |  7 PagesWhen the term â€Å"Hero† is brought up, many people will have a different definition of it. According to website dictionary.com, the real definition of a ‘hero’ is â€Å"a person noted for courageous acts or nobility of character; and a person who, in the opinion of others, has special achievements, abilities, or personal qualities and is regarded as a role model or ideal.† Nowadays, the word â€Å"hero† can be associated with literally anyone. Heroism can be associated such as famous people, fictional charactersRead MoreA Hero As A Hero767 Words   |  4 Pagesdifferent people who ha ve influenced me to do the precise thing and have made a tremendous impact on my life and where I am at today. A hero can be interpreted in a variety of unalike ways and by a various amount of people, but the single and most important person who I consider to be a hero to myself would be my grandfather, Theodore Brown. My grandfather was not only a hero to me, but an inspiration. To start, my grandfather taught me to be brave and to face my fears which have already come into playRead MoreThe Hero Of A Hero907 Words   |  4 Pagesexemplifying a hero developed into something everyone longed to do. This ambition remains today. However, obtaining a hero-like persona constitutes much more than saving a cat from a tree or helping an elderly woman cross the street. A hero not only affects the direct person in need of help, but the many around as well. In order to have the classification of a hero, one must adopt a courageous, determined, selfless, and inspiring attitude while also attaining an opportunity to show heroism. A hero must manifestRead MoreA Hero As A Hero889 Words   |  4 Pages Anyone can be a hero, even you! A hero does not have to be someone with powers or a costume. A hero is someone or something that you can look up to or admire. All heroes are not perfect, and they can make mistakes as would a regular human. There is a difference though because heroes have the enormous responsibility. They are always being signaled, and they are always expected to do the right thing. Heroes are many times forced to test their character which leads them to realize their potentialRead More: A Hero Is A Hero1414 Words   |  6 PagesPeople define the word â€Å"hero† differently. Some see them as a dragon slayer that has been tormenting the hero’s village, or someone who sneaks into a booby-trapped cave trying to retrieve a precious stone while simultaneously trying to stay alive. Others see them as someone that flies over their home city saving a baby from a bunch of armed burglars , fighting them with laser vision. Merriam Webster defines it as a â€Å"mythological or legendary figure often of divine descent endowed with great strengthRead MoreThe Hero Of A Hero926 Words   |  4 PagesThe ancient Greeks had strict and strong values on what it meant to be a hero in their society. Individuals who wanted to be seen as a hero had to follow this standard in order to become and be seen as a hero. Being a skilled warrior was not the only requirement, one had to respect authorizes, both governmental and religious. This code even goes on to state that hero’s mind must not be prideful and arrogant. These men had to be modest and humble. Honor of course also played an important role in theRead MoreA Hero As A Hero1010 Words   |  5 Pagessuperhero movies, Spiderman, Batman, Superman, and the list goes on. When the word hero comes to mind, one often thinks about someone with super heat vision. Someone with the ability to fly. someone who has super strength or someone who stops the villain and saves the day. Sometimes, if the hero if super enough, they win the girl too. However, why does a superhero have to have supernatural abilities to be considered a hero? Why can’t they simply be someone who puts the need of others before their ownRead MoreIs It A Hero Or Hero?954 Words   |  4 PagesMost martyrs unfortunately didn’t decide to become a hero or heroine because of an ability or skills set as a public speaker, leader / negotiator or activist, solely to encounter injustice, inequality or racism. Most martyrs probably contemplated and agonize long and hard over their role and involvement in movements, protest and rallies, struggled with the weight of understanding and finally submitting to their destiny. The anguish of destiny: realizing the target they might become, agonizing overRead MoreHero Essay : A Hero Is A True Hero805 Words   |  4 PagesReeve states, â€Å"A hero is an ordinary individual who finds the stren gth to preserve and endure in spite of overwhelming obstacles.† In other words, a hero is a everyday person that has the courage, bravery, and strength to overcome any challenge they are going through or as a challenge to help someone no matter what it takes. Even though there could be many struggles, a hero has to endure the strength to do anything to help in any way they can. Many people think they know what a hero is, but do theyRead MoreA Hero : The Characteristics Of A Hero820 Words   |  4 Pagesa firefighter and policemen can be a hero. Firefighters and policemen are strong and courageous. They risk their lives just to save and protect an everyday stranger. That is what a hero does. Being a hero does not require having super strength or need to read minds, but being a hero does require certain qualities that make a hero. One of those qualities is being a leader and also being courageous. Since leadership and courage are two necessary traits of a hero, heroes are usually not weak but strong

Human Trafficking Is Today s Version Of Slavery - 873 Words

We Are People Human trafficking is today’s version of slavery. Victims are forced into labor, prostitution, and other exploitations. In 2007 three brothers conspired together to trafficked women from Mexico to New York, Queens. The brothers threatened, assaulted, and psychologically coerced the young women and minors into prostitution. These men were committed to sex trafficking that one of the brothers, Victor Leonel Estrada- Tepal, forced his wife, who was only seventeen at the time, into their sex trafficking trade. The brothers did not tell the women the real truth of why they were taking them to the United States. In January 2014 the three brothers were arrested and in 2015 they plead guilty to sex trafficking through the use of force, fraud, and coercion of the young women. The brothers are facing a minimum of fifteen years in prison to a life sentence in prison. According to HSI Special Agent-in-Charge Hayes, â€Å"These men preyed on innocent women, luring them into t he United States under false pretenses and then cruelly enslaving them to satisfy their own greed in a ruthless prostitution scheme† (â€Å"Justice News†). These men are only one example of human traffickers. Human trafficking is a globally wide problem and countries are not working together to end this issue. Society should focus on achieving international human rights and promote an internal standard of laws against human trafficking. Although Utilitarians argue we should maximize happiness of the majority byShow MoreRelatedHuman Trafficking2466 Words   |  10 PagesCombating Human Trafficking Over the past several years, human trafficking has become a sizable world-wide problem. Human Trafficking has had a considerable affect on the World and United States. To combat this, several laws and initiatives have been enacted. While this allows for some headway in combating this problem, there are still several things that we can do to help. This review of literature on Human Trafficking focuses on these areas and provides the information on the steps thatRead MoreThe Importance Of Securing Us Borders : Combat Transnational Crime3334 Words   |  14 PagesKeiser University â€Æ' Abstract This research paper is intended to argue that effectively and efficiently securing the United States borders will ultimately help disrupt and dismantle transnational criminals to include: narcotics traffickers, human traffickers, Human, weapons, and bulk cash smuggling, and prevent terrorists and their weapons from entering the country and wreaking havoc. These transnational crimes are extremely profitable and are in no means going to stop unless enforced at the UnitedRead MoreHuman Rights And The Right Of Humanity And Eradicate Human Abuses1903 Words   |  8 PagesAbstract Human rights organization, groups or institutions work to protect the right of humanity and eradicate human rights abuses. Some of these institutions, groups or organization are specific to the type, nature and extent of the human rights law, they deal with, while others tackle issues relating to the whole. The latter is usually a very active group as human rights in many ways are affected by the whole process of globalization and capitalism. It is true that the most effect human rights agentsRead MoreHuman/sex trafficking in Amsterdam1901 Words   |  8 Pagesâ€Å"We thought slavery was a thing of the past. We haven’t been paying attention† (Atlanta Hosts Passion 2012). There is trafficking all around the world, whether society likes it or not, several kinds such as trafficking in drugs, other supplies and even trafficking in people. Human and sex trafficking has been known to use many women and children, who are then victimized for this cruel fate for over hundreds and even over thousands of years. â€Å"The transnational sex trafficking of women and childrenRead MoreHuman Rights And Non Government Related Essay1964 Words   |  8 Pages Abstract Human rights organization, groups or institutions work to protect the right of human and eradicate human rights abuses. Some of these institutions, groups or organization are specific to the type, nature and extent of the human rights law they deal with, while others, tackle issues relating to the whole. The latter is usually very active group as human rights in many ways are affected by the whole process of globalization and capitalism. It is true that the most effect human rights agentsRead MoreThe Split Of The Yoruba Ethnic Group2363 Words   |  10 Pagesmatter, the word Yoruba was nothing short of pure Greek to no less than 99% of the people now called Yorubas, when they first heard it being used for them as a common name. The peoples of southwestern Nigeria, the Benin Republic, and Togo who are today referred to by scholars as the Yoruba were, until the late 19th century, organized into a series of some 15 to 20 independent polities, linked by shifting patterns of allegiance and competition.† (Waterman, 369) Present-day Nigeria, Benin, and TogoRead MoreThe Relation Between Prostitution and Human Trafficking Essay2236 Words   |  9 Pagesrights. According to the Universal Declaration of Human Rights, all human beings are born free and equal. These rights apply to everyone throughout the world regardless of gender, race, religion, sexual orientation, or age. However, although we are born with these rights, there have been many cases throughout the world where people’s human rights have been violated. The analysis of this essay will focus on the sexual exploitation of women through trafficking and prostitution within Ireland, the NetherlandsRead MoreThe Impact of Management Information System in Banking and Its Efficiency5000 Words   |  20 Pagesother or the downright exploitation of women? Is prostitution a means to provide income or rather an expression of violence against women? Is it freely chosen or imposed? Are we referring to the oldest profession in the world or merely a form of slavery to be banned? Whatever definition we choose, we inevitably take sides, express judgements and favour certain approaches to the problem, be they legislative or otherwise. Prostitution is difficult to grasp. It is a complex, multifaceted problem thatRead MorePolitical Ideologies And The Basic Philosophy Of A Community2913 Words   |  12 Pagesa community. It enables the analysis of the definition of their existence and gives them a medium to work upon their planning of developments. Social sciences give space to a large number of political ideologies that frame the convolutions of the human mind. They help in the formation of the laws of the social behavior, conduct and interaction of people with one another. Political ideologies imbed in people the attributes of a doctrine which reflects their own perceptions and abstracts their ownRead MoreRacism in America3527 Words   |  15 Pagesin America. Key Words: racism, discrimination, affirmative action, diversity, equal rights, culture  Racism in America  The issues of racism still exist in America today due to the different perceptions from different races. Regardless, of the conscious intent of the American public, everyone is somewhat conditioned, affected or infected daily by racism. Racism is when one group assumes superiority over other groups

Problems Faced by Women in the 1880s Free Essays

During the 1880s, many women faced difficulties because of gender issues. Because of this, females were sometimes described as weak, emotional, and overreacting. As well, it was believed that they did not match the same qualifications as with men in certain work fields. We will write a custom essay sample on Problems Faced by Women in the 1880s or any similar topic only for you Order Now Women who were hired as hired girls back in the 1880s had little control over their earnings. They also believed that their employer would take care of them and would not hurt them. But due to the disadvantages that they had and what they believed in, the employers often took these weaknesses for granted and benefited from them. These women often faced the danger of sexual harassment by their male employer and/or by other brutal men because of their weaknesses such as: they could not disrespect their bosses and they did not have the strength to fight back. Women, at that time, did not have much opportunity to pursue a higher education, which caused a lack of qualified female workers during the 1880s. Most of the women were hired as servants, farmers, or factory workers. In contrast, married women took care of their families and served their husbands. Indeed, women had faced many difficulties since that time because of their gender disadvantages. My Antonia showed many situations that girls were often used as tools by the people in their work fields. Moreover, women workers back in the 1880s did not have the same amount of wages as men did even when they performed the same duties. The women who had jobs did not have the chance to enjoy their earnings because they had to send it to their families in order to help with the family expenses. They had to keep very little for their own living. The same was true with the married women who became housewives just to serve their husbands while raising and taking care of their children because their earnings also went to their husbands and children. In My Antonia, Antonia was taken advantage of by Ambrosch because he took her wages and Antonia could not do anything about it because he was her boss. Lena also did not have the authority over her wages because she had to provide the financial support to her family. Neither of the girls had control over their earnings, and had no power to spend the earnings for their own needs. Among all of the risks that women had faced during the 1880s, the most challenging was sexual harassment. This easily occurred because women were physically weak to resist the advances of their bosses, coworkers, or even husbands. Women back in the 1880s can be simply raped and sexually harassed at all places including the farm, factory, or even at home. The sexual harassments often resulted in favoring the suspects, and blaming the victims for their â€Å"misconducts† that had caused the unlucky event. For example, in My Antonia, Antonia almost became a rape victim when she was approached by her boss, Mr. Cutter, who was going to sexually abuse her. And in another case, Antonia was fired due to her â€Å"misconducts† while dancing and parting, which attracted the men in the parties. These showed that there were really aspects that were against womens’ behavior and social order. Willa Cather compared the condition of being raped as being â€Å"ruined. † Comparing the working conditions and social issues that were addressed in the 1880s to the present, there are changes but it had not been completely solved. Nowadays, we have more legal documentary that protects women against hostility from unnecessary forces. Nevertheless, it is still common that women are viewed to be weak and sexual harassment issues still appears to be common. Also, gender discrimination still exists today. How to cite Problems Faced by Women in the 1880s, Papers

Olivia Peguero Art and Paintings Its Symbolism and Meanings Essay Example For Students

Olivia Peguero Art and Paintings: Its Symbolism and Meanings Essay Upsurge only produces a few pieces each year, some taking months to complete, She is often seen in images, flanked by her assistant or with only her easel and set of oils, Spending weeks at a time in the countryside, she has gained a direct relationship with the people and farmers that live and work the landscape she mints But look closer at her art and it will reveal a tropical vision that looks past the spectacular colors and into the heart of the country, its people and the issues they face. Since Mrs.. Upsurge completed her first group of stunning flowers, each has shown the stages of life from birth to adolescence, adulthood to aged and finally death. But in 2007 her use Of symbolism became very pronounced in the work named La Montanan Smaller De Squeaky or The Emerald Hills of Squeaky. The work was commissioned to be a visualization Of the poem With the same name. In the painting there are many symbols and imagery that deal With the social and environmental issues that Mrs.. Upsurge sees While working in the countryside. Here are a few items that are notable in the work of art: 1. The Cocoa pod which is a prominent feature in the work was painted as it is naturally and was not given a luster of beauty but was given a patina of age ready to fall. Meaning: During the time the work was completed, world chocolate prices rode to an all-time high. Even with the high prices many farmers expressed a fear for their security and could not harvest much of the crop due o armed bandits stealing cocoa from the plantations, 2, garbed wire around the Cocoa tree: Signifies how the majority tooth tatters live in poor conditions without the hope of making a better life for their family, while the European chocolate producers continue to make profits without reinvesting into the local population. 3. Unlike many pristine mountainsides in the Dominican Republic Mrs.. Upsurge chose to paint much of it stripped of its natural trees. Meaning: The stripped land along the mountainside is showing the need for preservation due to the clearing and destruction of the rain forest for farming. 4. The small cocoa pod bud, the adolescent cocoa pod and the aged pod once again show the stages of life. As can be seen in the referenced painting, Mrs.. Upsurge is very interested in supporting social issues. She is the founder Of the Upsurge Art Libido Foundations and the Art Books for Education Project that focuses on art education for young Dominican children in rural areas. She is also a part Of the Marinara Cocoa Preserve. A private preservation initiative owned and run by the Upsurge family that combines sustainable organic cocoa farming practices and forest management with the protection of wildlife and nature. The countryside thin the preserve was a primary subject for many of her paintings.

Accounting and ERP

Question: Discuss about the Accounting and ERP. Answer: Introduction Due to increasing frauds and failure of management and auditors to keep up with the trust of public, it has become a requirement to bring some sort of regulation which makes them more responsible. SOX and ERP are related. This can be easily proved. The Sarbanes Oxley Act puts more emphasis on internal control over financial accounting to ensure integrity of the financial statements and protect the assets of the company. The enterprise resource planning (ERP) is business process management softwarethat binds the function of a business enterprise, so that all or any information can be used whenever required. Therefore, ERP plays a very vital role in internal control management of a business. But there are few cases where application of ERP has not been successful; there may be any reason behind it. We will look further in all the matters mentions in the above paragraph in the below project. Popularity of ERP software and adoption by medium to small companies Innovative and simplified ERP software are making it very convenient for medium to large companies to very easily switch from manual and off the shelf accounting to advanced ERP packages. There are various reasons because of which the use of the ERP packages is increasing day by day. Organisations already spend a lot of monies on accounting and finance. Once an investment made in proper ERP software according to the use of company, will give the organisation long term benefits. This software can easily account for transactions automatically without creating a burden to put in manual entries. Not only automation of data entry, but also an EPR package will help the organisation to have data from different departments to integrate. It helps in pooling of data in one place, which can be processes further and use accordingly. Integration of information will help us analyse all the flaws and positive attribute of our work (Fryling, 2010). Good ERP software is very secure. No one can easily have access to important data. It helps to maintain a hierarchy, without whose approval information cannot be obtained. One of the best reasons why ERPs use is increasing is that, it can be customised according to one need. People can add features in this software according to their requirement (Evan, 2014). ERP has resulted to improve the performances of many business organisations. It not only is convenient for employees but it also help business to serve their customers is a more efficient manner. If an organisation has various branches and offices spread all over the globe, EPR can easily integrate data from all these places of businesses. Also, ERPs can be customised in various languages too. It also increases the flow of communication within an organisation. ERP helps an organisation to improve its productivity. It allows a business organisation to move its product faster, increase the processing speed, create invoices and automatically reconcile data. It is not an easy task to implement ERP. It requires a lot of time to fully implement ERP in huge companies. ERP helps to streamline the operations of the business by data integration and refining processes that is needed to manage within an organisation (Fryling, 2010). Which industries are the biggest users if any? Why ERP software is used by manufacturing, retail, finance, government, service, etc, all the industries present use ERP. The complexities of running a business are increasing day by day. Requirement to various statutes, laws, etc are becoming very demanding day by day. So in order to reduce the load some of work of processing data, industries are using application of ERP. If we see, we will observe that all the industries are using ERP, but the industry which has made the most of the applications of ERP is manufacturing industry. Manufacturing industry has a lot of processes involved in their work. They need to account for raw material movement, sales, wastage, administrative expenses, etc. ERP is a comprehensive system that provides with the best support for industries involving multi processes. In the current aggressive business environment it is very important to be prepared for a huge and competitive market. In this situation where the whole global market is a risk, the small and me dium businesses are in a fix. They have to face various challenges day to day, like, customer requirements, mandatory compliance of laws, effective supplier management, costs control, creating market for new customers to grow their business, etc. ERP offers a solution to enable the manufacturers to compete in whatever situation prevails in the market (Siraj et. al, 2011). Application of ERP in manufacturing industry transforms the whole face of supply chain management, raw material movement, managing finance, coping with the customers etc. The major benefits obtained from application of ERP in manufacturing industry are that it helps in minimization of manufacturing costs and increases resource utilisation, reduction of constraints in production, on time delivery of goods, transparency in operational control, etc. The ERP of manufacturing industry should be designed in such a way that it helps them to excel in all processes (Gill, 2011). With the help of transparent operational poli cy and support for various manufacturing processes, it would become very easy to carry out the business transactions. ERP helps to provide this industry with reduced costs, improves customer service, improved customer satisfaction, increase in profitability margins, new streams to generate revenue and many other advantages. Sarbanes Oxley Act and implications The Sarbanes Oxley Act, 2002 was introduced in 2002; it is also known as Public Company Accounting Reform and Investor Protection Act. This legislation was a reaction to major corporate and accounting scandals like Enron, Tyco International, Worldcom, etc. Such scandals eroded the wealth of the investors and shook the confidence. The Sarbanes Oxley Act of 2002 is a United States Federal Law that is passed as an answer to various scandals like Enron and Worldcom. A unique Quasi-public authority was developed by the act, the public company accounting oversight board for watching, regulating, inspecting maintaining discipline in the accounting firms in their roles as auditors of public companies (Manoharan, 2011). This act pertains to issues like as auditor independence, corporate governance and enhanced financial disclosure. The vital provisions of SOX contain creation of a board which looks after application of SOX. It also developed a need that is evaluated by the public companies ev aluate and reveal the action of the internal control, as they are very much related to financial accounting and also that the independent auditors of such companies adheres to such disclosure. Certification of financial reports by chief executive officers and chief financial officers is an essential need of the SOX. The independence of the auditor is the main criteria. It is an essential need that a listed company have fully independent audit committees. The major thing is that there is a bar on the personal loans to any executive director or officer. It leads to a strong for reporting in an accelerated manner based on insider trading (Heeler, 2009). SOX have led to insider prohibition during pension fund blackout periods and disclosure for the same. Introduction of SOX has lead increment in the criminal, as well as civil penalties for breaking the rules of the securities law, along with sentences to jail and larger fines for executives who influences the financial statements. Sarbo x also leads to employee protection allowing those corporate fraud whistle blowers who report such activities to higher authorities ( Garfield Edelglass, 2011). MySAP ERP meets the implications The financial reporting processes of various organisations are influenced by IT systems. There are hardly any companies which manage their data manually, most of the companies now a days depend on electronic management of data, documents and key operational processes. The chief information officers of these organisations depends on the security, accuracy and reliability of the systems used. Enterprise Resource Programme is strongly imbedded in the process of initializing, processing and reporting of data that is financial in nature. The SOX and IT department work in a systematic way. The internal control report made by the management is required to be attested by the auditor and then filed to the higher authority. Most of the companies now a days maintain their accounts in a computer information system (Mulbert, 2010). The internal control systems of these are different from that of manual systems. The management should properly evaluate if the internal control systems related to ERP are adequate or not. In ERP the five factors as per the Committee of Sponsoring Organisations (COSO) framework are to be ensured. The components of internal control framework as defined by COSO framework include control environment, risk assessment, control activities information communication and monitoring (Gill, 2011). MySAP ERP is created based on the existing practices of the industry which meets and supports the needs of a company from automatic processes to compliance of laws to create a transparent control environment. It helps the companies to apply industry standards, internal controls which help them to carry on with the work more easily. It is requirement of SOX that the companies be faster, punctual, precise and transparent in their accounting practices and financial reporting. It also has an in built audit information system which facilitates the work of internal and external auditors and helps them with structured audit reviews. The system of MySAP ERP has preconfigured sets of reports and activities which assist the auditors to check if the company has made all compliances and helps them to find out gaps in reporting. The feature of MySAP ERP helps the internal and external auditors to perform their relevant audit checks in an arranged manner. Success and Failure of ERP implementations and reasons ERP system is the major system that reaches into all area of a business and its processes. ERP helps us to integrate all functions and departments across the whole of organisation into a single computer system which aims to provide assistance as per everyones need. It helps us to simplify the exchange of data and also facilitates the communication among all the departments and functions. Each process works independently, performing specific data processing functions (Weistroffer et. al, 2010). When an ERP is implemented in a successful manner, it binds all the areas of a company containing other management, marketing, finance, production and distribution with suppliers who are external and clients into a strong integrated system which provides shared data and transparency (Fowler, 2010). The potential benefits of ERP include drastic decrease in raw material costs, working capital, and information regarding the needs of a customer, along with the ability of an enterprise to forecast a nd accordingly arrange supplies, capital and other resources. The experts on information technology think that the failure of the application of ERP occurs more than they are expected to. Failure in application of ERP software is irrespective of size of the business, sector of industry, ownership, etc. The cost of these failures is billions of dollars every year (Grant et. al, 2006). One of the most successful application of ERP was at NESTLE, whose headquarters are at Switzerland. With the start of 21st century Nestle wanted to make use of its huge business and wanted to act like one. It thought that it required a system which could handle its scale of operations. For this, they got into a contract of $200million with SAP to make them an ERP system which could be used by 230,000 employees across 80 countries around the world. Over and above the amount of $200 million, Nestle also committed to pay $80 million for consulting, maintenance and upgrades (Fowler, 2010). The executives of the company realised that they required standardizing its business processes if it wanted to exist in the current completive market. It was estimated that it would take three years for the whole application of this software. After the application, though there were obstacles in the path, in 2002 one of the branches of Nestle claimed to have saved over $325 million. The major areas whe re the savings were noticed were in the supply chain movements, demand forecasting. Similarly in June 2000, one of the most famous brands of the worlds, NIKE reported a loss of $400 million in its newly implemented supply and demand software planning system. The company incorrectly ordered of certain kind of shoes whose demand did not exist much in the market, because of which there were huge inventory problems and overdue deliveries. Because of which $100 million were lost in sales and also the stock prices fell for almost 20%. The major causes for failure of this system were that the software was too slow. It failed to integrate properly with the processes of the organisation. It had various bugs and also the staffs were not provided with appropriate training (Porter, 2008). The major statistical reason behind the failure of this implementation was that the software did not fit the business model of NIKE. Later the company fixed the technical errors. It also discontinued the use of manual means on short and medium range planning. It moved the planning functions in to SAP, which shifted the focus from algorithms to transactions and lead to simplified integration of requirements. This lead to 8% increase in revenue because of leaner supply chain, less inventory and reduction of lead time. Conclusion Application of ERP in an organisation is not a childs play. It requires patience, definite business goals, re-engineering processes and practice to get a successful impletion of ERP. Also, the trending increase in fraud and failure of the management to report the true financial status of the company requires successful application of Sarbanes Oxley Act. Both the ERP and SOX can work together and provide an integrated platform to successful compliances by companies. If an organization wants to curtail risk and have a stronger grasp of the market then it needs ERP and SOX that aids in bringing a strong result. From the above discussion it is clear that ERP is the need of the hour and it benefits the users. In short, it aids in decision making process and lead to elimination of risk (Brain Marakas, 2009). Moreover, SOX has been a major landmark in the creating a strong governance that aims to provide clarity and transparency. It keeps the risks at bay. For an organization to perform ef fectively, it is essential that both SOX and ERP must be operated together. 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