Tuesday, September 14, 2021

ශරීර සෞඛ්‍යයට හොද අපි කරන ජරා වැඩ 8ක්

ශරීර සෞඛ්‍යයට හොද අපි කරන ජරා වැඩ 8ක් 

අපි විවිද වෙලාවල්වලට එක එක ආකාරයේ හිරිකිත වැඩ කරනවා. මේවා අපි හිතලා කරන දේවල් වගේම පුරුද්දක් විදිහට ඉබේම කෙරෙන දේවල් වෙන්නත් පුළුවන්. හැබැයි ඒවා අපිම කරන නිසා ඒ පිලිබදව හිරිකිතක් නොහිතුනත් ඒ ක්‍රියාව දිහා බලාගෙන ඉන්න තවත් කෙනෙකුට තමන්ගේ ආහාරවේල පවා ප්‍රතික්ෂේප කිරීමට තරම් පිලිකුලක් හෝ අප්පිරියාවක් ඇතිවෙන්න පුළුවන්. සමහරවිට ඔයාටත් ඒ වගේ අත්දැකීම් ඇති. ඒ කොහොම උනත් වර්ථමානය වෙද්දි හොයාගෙන තියෙනවා මේ හිරිකිත වැඩ වලින් අපේ ශරීරයට යහපත් දෙයක් මිසක් අයහපත් දෙයක් වෙන්නේ නෑ කියලා. පුදුමයි නේද? ඔව් ඒත් ඒක ඇත්ත. අද අපි කියන්නේ ඒවගේ ජරා පුරුදු 8ක් ගැන. ඔයාට මේක කියවන්න කම්මැලිනම් මේ ගැන අපි කතාකරපු වීඩියෝ එක පහලින් බලන්නත් පුළුවත්. 

 

Sunday, March 22, 2020

ලෝකයේ හොඳම ආදර සිහිවටනය ටජ්මහල කියලද හිතන්නේ..? එහෙමනම් ඒක තීරණය කරන්න කළින් මේ කතාව කියවන්න

ලෝකයේ හොඳම ආදර සිහිවටනය ටජ්මහල කියලද හිතන්නේ..? එහෙමනම් ඒක තීරණය කරන්න කළින් මේ කතාව කියවන්න.

ඉන්දියාවේ තියෙන හොදම ආදර සිහිවටනය ටජ්මහල් කියලද හිතන්නේ…?නෑ..ඊටවඩා හරි අපුරු ආදර සිහිවටනයක් තියනවා ඉන්දියාවෙ.ඒක ගැඹුරුළිදක්..මේ පින්තුරේ තියෙන්නේ ඒ ලිද..


ඒ ගැඹුරු ලිද පතුලේ හැංගිච්ච ආදර කතාව තමයි මේ ලියන්නේ..මේ ලිද තියෙන්නේ ඉන්දියාවේ අහමදාබාද් වල..ක්‍රි.ව. 1499 දී.. ඒ කාලේදී මේ පලාතට කිව්වේ දන්දායි දේශ් කියලා..දන්දායි දේශපාලනය කලේ වීර් සිං කියල ප්‍රාදේශීය රජ කෙනෙක්..වීර්සිංමහාරාජාට උන්න හරිම ලස්සන බිසවක්..බිසවගේ නම රානීරුප්භා..වීර් සිං රජතුමා රානී දේවියට ගොඩක් ආදරේ කළා.රානී දේවියට වගේම වීර් සිං තමන්ගේ රටවැසියන්ටත් ආදරේ කළා..ඒ නිසා තමන්ගේ රටවැසියන් දුක් විදිනවට වීර් සිං කැමති උනේ නෑ.ඒ පළාතේ මිනිස්සුන්ට දුක් විදින්න තිබුන හේතුව තමයි වතුර හිඟකම..ගොඩක් උෂ්ණ පලාතක් උන නිසා මේ පළාතේ අයට නිතරම වතුර හිගයට මුණ දෙන්න සිද්ද උනා.ඒ නිසා වීර් සිං මහරාජා ඒ මිනිස්සුන්ගේ උවමනාවන් වෙනුවෙන් ගැඹුරු ළිදක් හදවන්න පටන් ගත්තා..
පඩි පෙල් ළිදක් තමයි ඒ ලිද..“මම මැරෙන්න ඉස්සර වෙලා මේ ලිද හදලා මගේ රට වැසියන්ගේ දුක නිවන එක තමයි මගේ ලොකුම බලාපොරොත්තුව දේවිය..” කියල රජතුමා නිතරම රානි රුප්භා දේවියටත් කිව්වා..මහා විශාල අඩි දහස් ගානක් ගැඹුරු ලිදක්නේ.. ඒ නිසා එක ලොකු ව්‍යාපෘතියක්..
වීර් සිං රජතුමාට ඒ විශාල ව්‍යාපෘතිය ඉවර කරන්න ලැබුනේ නෑ..ඒ පලාතට මුස්ලිම් ආක්‍රමණයක් ආවා..මුස්ලිමුන් හින්දු ගම බිම් ගිනිබත් කළා.. කෝවිල් බිමට සමතලා කළා..අන්තිමේදී වීර් සිං රජතුමාවත් මුස්ලිම් ආක්‍රමණිකයෝ මහා දරුණු විදිහට මරා දැම්මා.
ඒ මුස්ලිම් ආක්‍රමණිකයන්ගේ නායකයා මොහොමඩ් බෙග්දා කියන මුස්ලිම් පාලකයා.. මොහොමඩ් බෙග්දා දැක්කා වීර් සිං රජතුමාගේ ලස්සන බිසව.. රානී රුප්භාව..මොහොමඩ් බෙග්දා රානි දේවිගේ රූපයට වශී උනා.“රානි දෙවි මගේ බිරිද වෙන්න කැමති වෙනවා නම් මම ඔබව මේ පළාතේ රැජින කරන්නම්..” කියල මොහොමඩ් බෙග්දා දේවියට කිව්වා..මුලින් මේ යෝජනාවට තදින්ම අකමැති උන රානී දේවිය මොහොමඩ්බෙග්දාගේ පෙරැත්තය වැඩි වෙනකොට මෙහෙම කිව්වා..“හොඳයි මම ඔබේ බිසව වෙන්න කැමති වෙන්නම්.. හැබැයි දැන්ම නෙවෙයි.. මට එක පොරොන්දුවක් ඕන..”“කියන්න දේවිය.. ඔබ මගේ බිසව වෙනවා නම් මම ඕනෑම පොරොන්දුවක් වෙන්නම්..”
“මගේ ස්වාමියාගේ ලොකු බලාපොරොත්තුවක් තිබුනා.. මේ පළාතේ මිනිස්සුන්ට බොන්න වතුර දෙන්න ලොකු පඩිපෙල් ළිදක් හදන්න..
ඔහු ඒ ලිදේ වැඩ පටන් ගත්තා.. ඒත් ඒක ඉවර කරගන්න බැරි උනා.. මගේ ස්වාමියාගේ බලාපොරොත්තුව ඉටු නොකර මට තවත් කෙනෙක් එක්ක විවාහ වෙන්න බෑ.. ඒ නිසා.. ඔබ ඒ ලිදේ වැඩ කටයුතු ඉවර කරලා දෙනවා නම් මම ඔබේ දේවිය වෙන්න කැමති වෙන්නම්..හැබැයි මම ඔබේ දේවිය වෙන්නේ ඒ ලිද හදලා ඉවර උනාට පස්සේ”“හොදයි මම එක කරලා දෙන්නම්” මොහොමඩ් බෙග්දා පොරොන්දු උනා..
පොරොන්දු උන විදිහටම, රානී දේවි කියපු සැලසුම අනුවම මොහොමඩ් බෙග්දා ඒ ලිද හදල ඉවර කළා..අශ්ටාශ්‍රයක හැඩයට, හින්දු මෝගල් සංස්කෘතික අගයන් එකතු කරලා හදපු ඒ ලිද තට්ටු පහක් ගැඹුරුයි.ඉතින්..ලිද හදලා ඉවර වෙලා..මොහොමඩ් බෙග්දා රානී දෙවිව ලිද ලගට එක්කගෙන ආවා..“ඔන්න මම ලිද හදල ඉවර කළා.. දැන් ඉතින් මගේ බිසව වෙනවද..?”“මට ලිඳ බලන්න ඕනේ..” රානී දේවි කිව්වා..රානි දේවි ලිදේ හැම තැනම බැලුවා..හරි.. වීර් සිං රජතුමාට උවමනා වෙලා තිබුන විදිහටම හදලා තියනවා..රානි දේවි ලිදේ ඉහලම තට්ටුවේ ඉහලම පඩියට ගියා..හරිම සතුටින් ලිදට පැන්නා..එයාට ගොඩක් ආදරය කරපු වීර් සිං රජතුමා ගිය ලෝකයටම ගියා..
තමන්ගේ රට වැසියන්ට අසීමිතව ආදරය කරපු රජතුමායි රැජිනයි පිපාසය නිවා ගන්න මේ විශාල ලිදයි, හිත කීරි ගස්සවන ආදර කතාවක මතකයි ඉතිරි කරලා යන්න ගියා..මේ අපුරු ආදර සිහිවටනය අදත් ඉන්දියාවේ අහමදාබාද් වල තියෙනවා..ඒ තමයි අදලාජ්වැව් කියන පඩිපේලි ලිඳ..

Sunday, October 28, 2018

ඇති වෙනකම් සල්ලි හොයන ලේසි ක්‍රමය මෙන්න


ඇති වෙනකම් සල්ලි හොයන ලේසි ක්‍රමය මෙන්න




මුලින්ම කියන්න ඔ්නේ මේ ලිපිය මුල ඉදලා ඉවර වෙනකල්ම කියවන්න. තැනින් තැන පැන පැන නම් කියවලා වැඩක් නෑ.

හරි අපි දැන් වැඩේ පටන් ගමු.

1998දී ඇමෙරිකාවේ පටන් ගත්ත මේ Ebates ආයතනයේ අරමුණ තමා මිනිස්සුන්ව Online Shopping වලට හුරුකරවන එක. මෙයාලා කරන්නෙ අපි shopping කරද්දී අපිට discount එකක් දෙන එක. හැබැයි discount එක දෙන්නෙ ආපසු ගෙවීමක් විදිහට. දැන් හිතෙනවා ඇති මුන්ට පිස්සුද මෙහෙම සල්ලි දෙන්න කියලා. හැබැයි මෙයාල ලොකු ලාබයක් ලබන ගමන් තමා මේක කරන්නේ.

    අපි මේකෙ Register වෙලා Ebates එක හරහා eBay හරි වෙන මොකක් හරි site එකකින් හරි මිලදී ගැනීමක් කරොත් තමා අපිට ගෙවන්නේ. එයාලගෙ ලින්ක් එකෙන් ගියහම අදාල site එකෙන් එයාලට අපිව එව්වට commission එකක් දෙනවා. හිතන්නකෝ බ්‍රෝකර් කෙනෙක් වහනයක් විකුණලා දුන්නහම කීයක් හරි ගන්නවා කියල. අන්න ඒකම තමා මෙතනත් වෙන්නේ. ඉතින් Ebates එකෙන් කරන්නේ එයාලගේ ලාබෙ වැඩි කරගන්න ඕනේ හින්ද අපි එයාල හරහා ගිහින් බඩු ගන්නවට එයාල අපිට භාණ්ඩෙ වටිනාකමින් සියයට ගානක් ගෙවනවා. ගෙවන ප්‍රමාණ site එකෙන් site එකට වෙනස් වෙනවා. මේකෙන් අපිටත් ලාබයි එයාලටත් ලාබයි . අපිට මේක අමතර වාසියක්. මොකද ඉතින් කීයක් හරි අපහු හම්බෙනවනෙ.

පි මොනවද කරන්න ඕන?


  • පළමු ක්‍රමය තමයි Ebates හරහා eBay වගේ Online Shopping සයිට් වලින් බඩු ගන්න එක.


භාන්ඩේ වටිනාකමේ හැටියට ඔයාලට බෝනස් ලැබෙනවා.

  • අනිත් එක ඒ කියන්නේ මේක තමයි වැදගත්ම එක. ඔයාලට පුළුවන් මේ සයිට් එක යාළුවෝ හදුන්වා දීලා සල්ලි හොයන එක.

එක් Referral කෙනෙකුට $25 ගෙවනවා. Register වෙන කෙනාටත් $10 ගෙවනවා. තුන්දෙනෙක් Register උනහම $75යි.

( හැබැයි Register උන ගමන්මුල් ම්බෙන්නේ නෑ. ඒකට Qualified වෙන්න ඔ්නේ. කොහොමද Qualified වෙන්නේ. අයියෝ ඒක හරිම ලේසි දෙයක්. ඔයාට කරන්න තියෙන්නේ Total=$25ක මාස 3ක් තුලත Ebates හරහා බඩු න්න එක විතරයි. එක පාරම $25ක Buy කරන්න ඕන නෑ.මාස තුනක් ඇතුලත 4$ 5$ වගේ පොඩි බඩු ටිකක් ගන්න. Total=$25ක් වෙන්නයි ඔ්නේ)

Ebates site එකේ Register වෙන ආකාරය.


මේ link එකෙන් Register වෙන අයට $10 Free ලැබෙනවා. නැත්නම් Direct Site එකෙන් Register වෙන්න. හැබැයි $10 Free ලැබෙන්නේ නෑ.

ඉස්සෙල්ලෙම මේ පහත link එක මත Click කරන්න.


Join Now Click කරන්න.

දැන් ඔයාලා ebay account එක හදද්දි දීපු Email එක දෙන්න ඊට පස්සෙ ඔයාල කැමති passowrd එකක් දීල register වෙන්න.

දැන් වැඩේ හරි. දැන් තියෙන්නේ Ebates account එකට log වෙලා ඒ හරහා බඩු ගන්න එකයි. ඔයාලා Buy කරන items Ebates එක හරහා කෙලින්ම Ebay අලි එක්ස්ප්‍රස් වගේ සයිට් වලින් ශොපින් කරොත් ඔයාලට මුකුත් හම්බෙන්නේ නෑ. අදින් පස්සේ ගන්න හැම දෙයක්ම මෙක හරහා ගන්න.

මොනවා හරි ප්‍රශ්නයක් තියෙනවනම් පහලින් Comment එකක් දාන්න..........



Wednesday, October 25, 2017

Building inter personal coordination through productive communication

We live in society. not alone but associating various people. This inter- personal coordination. We need others' assistance on numerous occasions To give us assistance they should know our problems. By associating with them it is possible for us to understand them and their abilities while we provide similar assistance to them You should have the ability to communicate with others so as to maintain relationships with them If we can tell others what we want briefly we can develop coordination with them. Coordination is built according to the way we talk and the words we use You will get the assistance of others when you are in need of help. Therefore you too should be with them in their need and should provide them with whatever you can offer them Each member of your family attends to his/ her duties. There may be occasions when they cannot perform them alone. If you assist your parents or any others in their various activities you will be rewarded with their respect Whenever they are sick or in any form of distress, you can attend to them. help them and make them feel how much you love them. In your family matters you will be considered a very sensitive person Even in school you are aperson of some significance. There is a certain amount of work entrusted to you. It may be a very trivial duty. Even though it may not be a serious matter you should perform it considering it as one of your duties. If you do not perform your duties, others in school may face difficulties It is your duty to ensure that you do whatever duty is entrusted to you. Therefore, you should cooperate sincerely in the general matters of the school.

Why did Quality Teaching become an issue of importance?

Recent trends in higher education have increased the attention given to the quality of the teaching offered to the students. First, the advent of mass higher education in the 1960s and even more so in the 1980s produced a shift in the conception of the role of universities. It questioned the nature of the relationship between teaching and research. In fact, according to Coaldrake and Stedman (1999), until the late nineteenth century, teaching was the major function of universities. But the export of the German model of research and teaching to the UK and the USA led research to become the sine qua non of the University during the 20th century, whereas teaching was often perceived as a second-class activity. But because of the expansion of the higher education sector, the importance of teaching is now being reexamined and reassessed.
The States and the students demand that the learning experience be worth their money
Second, changes in the funding structure of many universities also increased the focus on the quality of teaching. The modern State, the “evaluative state” (Neave, 1998) is a State that has concerns dominated by value for money and public accountability. Higher Education Institutions must learn to respond to these concerns about finances.
Moreover, higher education is increasingly seen as an investment that should contribute to national prosperity in the long term. Therefore the return on the investment must be good (Yorke, 2000). Quality assurance in higher education has also become a focus of attention for private universities (Jones, 2003). Students - who are increasingly paying tuition fees- might now be considered as “clients” of higher education institutions (Telford & Masson, 2005). Students are therefore also very concerned about the quality of the lectures they pay for. As the “culture of higher education” has become “increasingly market-oriented” (Green, 1993), external demands for quality of teaching have increased.
The Student body is changing, teaching methods are too.
Last, the student body itself has changed considerably since the 1960s, hence modifying expectations regarding teaching. To begin with, in most developed countries, increasing social diversity has transformed the student body at university level. Higher education is no longer reserved to the elite. Next, the Internet has globalised the market place, and institutions are increasingly competing for the best students, nationally and internationally. Many professors are now teaching international students, and consequently must develop new pedagogical strategies.
Teaching methods have also evolved. Professors who wish to incorporate aspects of on-line learning need to become familiar with new pedagogical methods. Distance education in print form is being supplemented by Internet – based delivery. Mixed modes of learning have become common: the majority of cross-border distance programmes now involve some form of face-to-face pedagogical or administrative
11
contact, sometimes visits to study centres. Generally people in remote locations and working adults are the first to experience these new forms of learning.
Vocational training institutions, which prepare learners for careers that are based on practical activities, are no longer shun. They are now fully considered as an important part of most higher education systems. Last, lifelong learning now offers a second chance to those who did not attain higher education or to those for whom the knowledge and skills acquired in school are no longer sufficient for a professional career spanning three or four decades (Marginson, Van der Wende, 2007). For instance, the European Union adopted in October 2006 a Communication entitled "It's never too late to learn", which claims that lifelong learning is at the heart of the ambitious Lisbon 2010-process (Marginson, Van der Wende, 2007).
Change fosters reflection and debate
Higher education has changed in the past twenty years: the number of students has dramatically increased, funding concerns have changed, and the student body has diversified. The current “knowledge era” has reintroduced transfer of knowledge as a major contributor to growth and business success.
As globalization continues, the national and international competition for the best students is likely to increase among higher education institutions, thus only reinforcing pressure for Quality Teaching and quality assurance. It is likely that international rankings based on the quality of teaching will be set forth, thus reinforcing the attractiveness of quality initiatives. Moreover, there are more and more students who study at various universities, benefitting from opportunities like Erasmus or international scholarships. These students are likely to compare the quality of the teaching received at these different institutions.
A generation of new teachers will soon come in to replace the baby boomers when the later retire. These new teachers will have grown up with the Internet and will have a renewed vision of what good teaching is. A possible change is that the faculty might come to adopt a more integrated professional identity, through for instance the reconceptualization of the relationship between teaching, learning and research (Bauer & Henkel, 1997).
Because of all these changes, several questions have received increased attention such as: “Can the possession of a PHD be taken as a proxy for teaching competence” (Ryan, Fraser & Dearn, 2004)? More fundamentally, what constitutes “good” and appropriate teaching? How can a “quality culture” in higher education that supports Quality Teaching be defined and achieved?

Concerns

Gum disease

The first stage of gum disease is called gingivitis, which is the only stage that is reversible. If not treated, gingivitis may lead to a more serious, destructive form of gum/periodontal disease called periodontitis. It is possible to have gum disease and have no warning signs. That is one reason why regular dental checkups and periodontal examinations are so important. Treatment methods depend upon the type of disease and how far the condition has progressed. Good oral hygiene at home is essential to help keep periodontal disease from becoming more serious or recurring. Brush twice a day, clean between your teeth daily, eat a balanced diet, and schedule regular dental visits for a lifetime of healthy smiles.

Missing Teeth

Did you know that the average adult between the ages of 20 and 64 has three or more decayed or missing teeth? If you are missing one or more teeth, there are plenty of reasons to correct the problem. For one thing, a large space between your teeth may affect how you speak or eat. Even if it’s not noticeable, a missing molar can affect how you chew. Remaining teeth may shift and in some cases, bone loss can occur around a missing tooth. With today’s advances, you don’t have to suffer from missing teeth.
Here are some options to replace a lost tooth or teeth. Talk to your dentist about which option is best for you: 
  • Bridges. Anchored to your adjacent teeth, these can be removable or fixed, depending on your mouth, your dentist’s recommendation and your needs.
  • Dentures. An option if you’ve lost all or most of your teeth.
  • Implants. Most similar to a natural tooth.

Sensitivity

If hot or cold foods make you wince, you may have a common dental problem—sensitive teeth. Sensitivity in your teeth can happen for several reasons, including:
Sensitive teeth can be treated. Your dentist may recommend desensitizing toothpaste or an alternative treatment based on the cause of your sensitivity. Proper oral hygiene is the key to preventing sensitive-tooth pain. Ask your dentist if you have any questions about your daily oral hygiene routine or concerns about tooth sensitivity.

Dry mouth

Everyone’s mouth can be dry sometimes, but if you feel like your mouth is always dry, it may be time to seek treatment. Medications and certain health conditions can lead to dry mouth. A dentist will check your teeth for signs of decay that can result from decreased salivary flow. A physician will test for any underlying disease or conditions that may be causing your dry mouth. Having a dry mouth is not itself serious but taking care of your teeth and gums and regular dental visits are important when living with dry mouth. Without the cleansing effects ofsaliva, tooth decay and other oral health problems become more common. Patients using oral inhalers for asthma often develop oral candidiasis, an oral fungal infection, and are encouraged to rinse their mouths with water after using the inhaler. Tell your dentist what medications you are taking and any other information about your health that may help identify the cause of your dry mouth.

Oropharyngeal Cancer

Ororpharyngeal cancer can affect any area of the oropharyngeal cavity including the lips, gum tissue, check lining, tongue, jaw the hard or soft palate and throat. It often starts as a tiny, unnoticed white or red spot or sore or swelling anywhere in the mouth or throat. 
During your dental visit, your dentist can talk to you about your health history and examine these areas for signs of mouth and/or throat cancer. Regular visits to your dentist can improve the chances that any suspicious changes in your oral health will be caught early, at a time when cancer can be treated more easily.
The symptoms of mouth or throat cancer can include:
  • sores that bleed easily or do not heal
  • a thick or hard spot or lump
  • a roughened or crusted area
  • numbness, pain or tenderness
  • a change in the way your teeth fit together when you bite down.
Make sure to tell your dentist about any problems you have when chewing, swallowing, speaking or moving your tongue or jaw. Regular dental check-ups, including an examination of the entire mouth, are essential in the early detection of cancerous and pre-cancerous conditions.

The ERP system

Functions of ERP

After increasing the complexity in business process , ERP has become famous among business community . If we have to define it in simple way. Then we can say that ERP is the new invention of Information technology in which experts make the system for integration of all business processes. For this, they utilize different software and hardware, with this all process of business like , accounting , human resource , production and now marketing are managed . Now , ERP whose full name is enterprise resource planning ( some says enterprise resource processing ) is very scientific technique of Controlling whole business by coordination of all information on shared data base . This technique was firstly introduced by information technology research and advisory firm Gartner, Inc. in 1990

1. With ERP, business can better control over its billing to customers and receivables. With the ability to automate processes. It provides better operational, financial and accounting control over its billing operations and receivables.
2. ERP system can be used for accomplish every task by integrating the information system, seamless flow of information across every department. It is helpful to make automation of every business process.
3. Because ERP works on IT's basic rules 'input -process-output ', So it is also using as management information system (MIS).
4. ERP treats the organization as single entity and caters to the information needs of the whole organization because information is the key resource of every organization to win the competition. ERP system provides accurate, relevant and timeliness information to all department on one software system.
5. Main function of ERP system and softwares is to provide information updated and on real time.
6. In ERP, you can get answer of any query by its powerful query and filtering facility.
7. Now advance ERP softwares packages are providing the facility to manage import –export
8. ERP system can easily use in Government, healthcare, financial, retail and other service sectors .

Key Functions of ERP

1. EDI (Electronic Data Interchange)
2. AMS (Attendance Monitoring System)
3. CAD/CAM/CAE (Computer Aided Design/Computer Aided Manufacturing/Computer Aided Engineering)
4. DMS (Document Management System)
5. CMS (Communication management Systems)

6. SMS (Security Management System)

Advantages of ERP System

In order to understand computer networks better, it would be helpful to have an overview of the applications running on the network. ERP or Enterprise Resource Planning is an important enterprise application that integrates all the individual department functions into a single software application. ERP Systems make it easier to track the workflow across various departments. They reduce the operational costs involved in manually tracking and (perhaps) duplicating data using individual & disparate systems. let us have a look at the advantages and of implementing ERP (Enterprise Resource Management) Software Systems.

1. Complete visibility into all the important processes, across various departments of an organization (especially for senior management personnel).
2. Automatic and coherent workflow from one department/function to another, to ensure a smooth transition and quicker completion of processes. This also ensures that all the interdepartmental activities are properly tracked and none of them is missed out.
3. A unified and single reporting system to analyze the statistics/status etc. in real-time, across all functions/departments.
4. Since same (ERP) software is now used across all departments, individual departments having to buy and maintain their own software systems is no longer necessary.
5. Certain ERP vendors can extend their ERP systems to provide Business Intelligence functionalities that can give overall insights on business processes and identify potential areas of problems/improvements.
6. Advanced e-commerce integration is possible with ERP systems – most of them can handle web-based order tracking/ processing.
7. There are various modules in an ERP system like Finance/Accounts, Human Resource Management, Manufacturing, Marketing/Sales, Supply Chain/Warehouse Management, CRM, Project Management, etc.
8. Since ERP is a modular software system, its possible to implement either a few modules (or) many modules based on the requirements of an organization. If more modules implemented, the integration between various departments may be better.
9. Since a Database system is implemented on the backend to store all the information required by the ERP system, it enables centralized storage/back-up of all enterprise data.
11
10. ERP systems are more secure as centralized security policies can be applied to them. All the transactions happening via the ERP systems can be tracked.

11. It is possible to integrate other systems (like bar-code reader, for example) to the ERP system through an API (Application Programing Interface).

Disadvantages of ERP Systems

1. ERP deployments are highly time-consuming – projects may take 1-3 years (or more) to get completed and fully functional.
2. Too little customization may not integrate the ERP system with the business process & too much customization may slow down the project and make it difficult to upgrade.
3. The cost savings/payback may not be realized immediately after the ERP implementation & it is quite difficult to measure the same.
4. The participation of users is very important for successful implementation of ERP projects – hence, exhaustive user training and simple user interface might be critical. But ERP systems are generally difficult to learn (and use).
5. There maybe additional indirect costs due to ERP implementation – like new IT infrastructure, upgrading the WAN links, etc.
6. Migration of existing data to the new ERP systems is difficult (or impossible) to achieve. Integrating ERP systems with other stand alone software systems is equally difficult (if possible). These activities may consume a lot of time, money & resources, if attempted.
7. ERP implementations are difficult to achieve in decentralized organizations with disparate business processes and systems.
8. Once an ERP systems is implemented it becomes a single vendor lock-in for further upgrades, customizations etc. Companies are at the discretion of a single vendor and may not be able to negotiate effectively for their services.

9. Evaluation prior to implementation of ERP system is critical. If this step is not done properly and experienced technical/business resources are not available while evaluating, ERP implementations can (and have) become a failure.

Problems with Non-IT systems


1. Data Redundancy
Data redundancy is a condition created within a database or data storage technology in which the same piece of data is held in two separate places. This can mean two different fields within a single database, or two different spots in multiple software environments or platforms.

2. Inventory Inaccuracy
Inventory inaccuracy is a main issue in businesses dealing with physical assets. The aim of this paper is to examine the relationship between inventory inaccuracy and performance in a retail supply chain. We simulate a three echelon supply chain with one product in which end-customer demand is exchanged between the echelons.

3. Insufficient Reporting
Insufficient reporting is related to the lack of complete reporting with cross department data and also real time visibility into the status of all processes from quote to cash for decision makers.

4. Manual Paper Processes
For many organizations, information control processes are managed separately by different departments. This proves ineffective as individuals in one department lack visibility into important data control procedures implemented within other departments. In addition to the challenge of coordinating disparate electronic data management methods, the problem is frequently exacerbated by the use of archaic, manual processes for storing and organizing critical documentation in physical file folders.

5. Low Customer Retention
Customer retention refers to the activities and actions companies and organizations take to reduce the number of customer defections. It is important to remember that customer retention begins with the first contact a customer has with a company and continues throughout the entire lifetime of the relationship.

6. Maintaining Separate Systems
If a company is not using a system then they will likely be using accounting applications, spreadsheets, desktop applications, home grown applications and disparate applications. All of these systems increase the chances of contradictory data because they are hard to maintain and update and have an overall larger cost for doing so.

Financial Accounts Test no.1

Financial accounts Test no.1

The following statements of comprehensive income were taken from “P” Ltd and “S” Ltd for the year ended 31st December 2016.


P Ltd
S Ltd
Turnover
150000
100000
Cost of sales
( 50000)
(45000)
Gross profit                                                                
100000
55000
Other income
20000
40000
Administration expenses 
(8000)
(6000)
Distribution expenses
(7000)
(5000)
Finance cost
(5000)
(4000)
Profit before tax
100000
80000
Tax
(24000)
(20000)
Profit for the year
76000
60000
Dividend
(16000)
(25000)
Retained earnings B/F                                              
75000
85000
Retained earnings C/D                                             
135000
120000

 You are provided with the following information.
1.       “P” Ltd acquired 80% of equity shares in “S” Ltd on 1st January 2014 when the retained earnings of “S” Ltd were Rs:25,000/=
2.       “P” Ltd sold Rs:60,000/=  worth of goods to “S” Ltd during the year and “P” Ltd keeps a markup of 25% on cost. However there were inventories of Rs:30,000/=  and Rs:25,000/=  respectively in “S” Ltd as at 1st January 2016 and 31st December 2016.
3.       “P” Ltd’ s  other income includes the  dividend income received from “S” Ltd for the year ending 31st December 2016.
4.       On the acquisition date, the fair value of assets were noted as follows.

Assets                                                   Carrying value                                   Fair value
Plant                                                      30000                                                    60000
Machinery                                          35000                                                    55000


5.       The plant had a life time of 6 years and machinery had a life time of 5 years as at the acquisition date. And also the plant that recognized at the fair value in the acquisition date was sold during the year of 2015 at RS:100,00/=. Both depreciations are charged to cost of sales.



You are required to prepare the consolidated income statement and statement of changes in equity for the year ending 31st December 2016.