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Opposing Viewpoints

Before technology made some major changes to accounting options, particularly in terms of software, the periodic inventory system was highly regarded. It wasn’t a perfect system, but in the end, many felt that it didn’t need to be. They would make the case that the downsides are significantly outweighed by the benefits of using the periodic inventory system. What is perhaps most interesting about this is the fact that there are still many, many proponents of a period inventory system in the present. The major competitor for period inventory systems are perpetual inventory systems. The two are inevitably compared, and there are a number of companies and individuals who believe that a period inventory system is the right way to go for their business.

However, just as many people will argue that the periodic inventory system is a massive waste of time. They will further suggest that when it comes to making a long-term investment in the way your business remains organized, you can’t afford to deal in something that has the potential to be inaccurate. In order to make a decision for yourself, you are going to want to take the subject of periodic inventory system pros and cons seriously.

The Pros of the Periodic Inventory System

Here are some of the pros of a public inventory system that you can keep in mind:

1. Easy to Implement.
One of the biggest benefits to the presence of a periodic inventory system is the way it is remarkably easy to implement. You can add this system to your business in hardly any time at all. Certainly, it is less stressful than any other option for maintaining an awareness of your inventory. Physically counting the inventory is something you can literally do whenever you feel like it. Most businesses that work with this system will roll it out once a year. However, in the end, you are free to define “periodic” as you please. Remember that the orders placed throughout your year will be added to the ending inventory for last year.

2. Cheap to Implement.
Again, if you want the easiest system possible, then the periodic inventory system is going to be absolutely perfect. You don’t have to invest in costly software solutions with this option. Technically, you don’t have to invest much of anything, except for the time involved in taking a physical inventory. Furthermore, as long as you are willing to put in that time, your costs are never technically going to go up either.

3. Ideal for Smaller Businesses.
As you can imagine, very small businesses are perhaps the best fit for a system such as this. We’re talking about 1-2 people, a limited inventory, and only a few dozen orders placed throughout the year. Larger businesses can use this system, too, but things can naturally get more complicated, when we start talking about multiple employees, and thousands of orders per year.

The Cons of the Periodic Inventory System

Here are some of the cons of periodic inventory systems that you will want to appreciate:

1. Inaccuracies.
One of the worst things you can say about a periodic inventory system is the fact that you are dealing with something that can be highly inaccurate. Keep in mind that an accounting record is modified at the end of your year, in order to reflect your physical inventory count. Because of this, the system is inherently flawed. You can’t ensure accuracy at all times. You can only be sure of the accuracy to within a reasonable degree. For some businesses, this may not be a problem, particularly if we are dealing with a very small business. However, larger businesses are going to need to be aware that when you use this system, inaccuracies aren’t the norm, but they aren’t rare either.

2. Labor Intensive.
If you have a very limited inventory, with only a few dozen orders for the year, using the periodic inventory system isn’t all that difficult. You can even punch things in to an Excel document. However, when your business grows, a periodic inventory system can prove to be highly problematic. Taking a physical inventory can amount to a time demand that you really shouldn’t try to meet. Particularly with small businesses, it can be challenging to find the time and energy to make sure a periodic inventory system is handled correctly. This is where your mistakes can start to appear.

3. Exercising Control.
One more thing to consider is that exercising control over your inventory is something that is going to become a good deal more difficult. Gauging the degree of theft can become more difficult, as well.


The periodic inventory system is clearly not lacking in benefits, particularly when the stakes are small. However, for larger businesses, some challenging factors can begin to plague the integrity of the system. This is definitely a complex subject.

Managers, as well as, employees often wonder why organizations do performance appraisals. Anyone who has been given or received performance appraisal could possibly say that it is a complete waste of time as it is ineffective. So what is performance appraisal exactly? Performance appraisal is the evaluation done on employees in regard to their job performances over a certain period of time. It is like a report card showing how one has been performing during the past year. So, is it necessary? Below are advantages and disadvantages of performance appraisal

Advantages Of Performance Appraisals

1. Improves Performance.
Performance appraisals major focus on improving employees performance as it analyses and evaluates the opportunity factors like social process and technology.

2. Employee Development.
Performance appraisal helps determine who is in need of more training as it gives information regarding the strengths and potentials as well as weaknesses of the employees.

3. Corrects Deficiencies.
Performance appraisal detects employee deficiency and suggests on corrective measures to be taken.

4. Career Growth.
Appraisal serves as a tool for the employees’ career planning and development as it assists in preparing each employee’s SWOT analysis.

5. Promotion.
Appraisals help the management determine which employee is to be promoted, transferred or rewarded.

6. Motivation.
Appraisals motivate employees to work harder.

Disadvantages of Performance Appraisal

1. Prone To Biasness.
Some raters may rate one depending on the general impression one gives. For instance, one might be rated high on all criteria even though he/she just performed well in a single area. The rater’s biases and prejudices also affect the process. These cases are seen when a one gets underrated because of sex, religion, favoritism, appearance, and race.

2. Contrast Error.
Performance appraisal is always based specific standards, however, when one gets rated without taking the standards into account a contrast error occurs. This also can occur if the rater looks at an employee’s current performance based on the past performance.

3. Generalization Tendency Error.
This occurs when a rater rates everyone within a narrow range because he/she thinks that the employees are all on the same level averagely.

4. Severity Or Leniency.
Appraisals demand that an evaluator should objectively draw a conclusion regarding an employee’s performance.

5. Sampling Error.
This occurs when a rater uses a small portion of an employee’s work to draw a conclusion.

6. Regency And Primary Errors.
Employee behavior at the start of the appraisal period and at the end can affect the process a time. For instance, a salesperson’s performance varies with season, at times it can be low and a time high.

Overall, appraisals are good only if the management operating them stick with their standards otherwise it will pointless.

Mint is packed with antioxidants, and drinking peppermint tea is thought to have a ton of health advantages. Like all things, this tea also comes with some disadvantages. Read on to find out more about the pros and cons of this popular beverage.

List of Advantages of Peppermint Tea

1. Menthol is present in peppermint tea, and this aromatic decongestant can help break up mucus and phlegm. When you have a sore throat, menthol can also help cool it.
2. The rosmarinic acid contained in peppermint tea acts as an anti-inflammatory. It can help relieve the symptoms of seasonal allergies.
3. Women who breastfeed often have pain in their nipples as the act itself can cause damage. Cooled peppermint tea can help prevent cracking and pain in the nipples of breastfeeding mothers.
4. Peppermint tea can help freshen breath and even is an anti-microbial agent in the mouth.
5. Peppermint has long been used to calm indigestion and upset stomachs. Bile flow is increased, which will encourage good digestion.
6. The pain that comes from bloating and gas will be decreased with peppermint tea, as will the amount of flatulence.
7. While taking pure menthol is dangerous and can make you very sick, peppermint tea is a great way to enjoy the health benefits of mint without danger as the mint is so diluted.
8. Patients with IBS often find that their symptoms decrease when drinking peppermint tea on a regular basis.

List of Disadvantages of Peppermint Tea

1. If you have digestive problems that are related to gastroesophageal reflux disease then drinking peppermint tea can actually make this condition worse. Never try to self-diagnose and treat your symptoms without the approval of a doctor.
2. If you currently have or had gallstones in the past then drinking peppermint tea can exacerbate them.
3. Young children and babies should not be exposed to peppermint tea, as it can actually inhibit breathing by causing spasms.
4. Large amounts of peppermint tea during pregnancy can actually cause a woman to have a miscarriage.
5. Some prescription medications can interact with peppermint tea, causing the medications to not be as effective or efficient.
6. As the FDA does not control the production of herbal teas, there is the chance of contamination, especially from pesticides. Always make sure you purchase your tea from a reputable source.
7. Acid reflux is exacerbated by drinking peppermint tea, which will only worsen your symptoms and pain.

Peppermint tea is not without some wonderful advantages, but always make sure that what you’re putting in your body is healthy.

As businesses grow and expand, managers are faced with a challenge of choosing a project that can warrant a further investment. Planning on how to allocate capital is a very important skill that managers should learn to avoid spending money on unyielding investments as this will be a wastage of capital. Payback period is a capital management concept which refers to a certain period of time which will be required for a project to generate revenue that will cover the initial revenues invested by the company during the start of that project. For instance, if the initial capital used to start the project was $60000 and the revenue that the project is bringing in each year is $20000 then that means that the payback period of that project would be 3 years.

The choice between two or more investments regarding which one to go with is usually the one with the shortest payback period. This is determined by simply dividing the amount used to start the project and the amount that the project is generating per year. A project with shorter payback period implies higher returns. Numerous companies have maximum acceptable payback period however when they decide on which investment to go with, they will consider projects with less payback period than them. So, what are the advantages and disadvantages of payback period?

Advantages Of Payback Period

The method is popularly used by business analysts because of several reasons;

1. It Is Simple
A significant percentage of companies use employees with different backgrounds to analyze capital projects which is not only biased but a difficult process to understand. On the other hand, payback method looks at the number of years which make it simple and easy to understand.

2. Offers Quick Evaluation
Determining which projects can generate fast returns is important to companies especially those with limited resources. Managers of such companies use this method to make a quick evaluation regarding projects with the small investment and short payback period.

Other benefits include:

  • The term is universal hence can be understood by anyone.
  • It shows the importance of considering liquidity when making investment decisions.
  • It offers the shortest approach to calculating capital expenditure.

Disadvantages Of Payback Method

1. Ignores Time Value of Money
The method ignores the time value of money. A project’s cash inflow might be irregular. Investments are usually long term and continue to generate income even long after they have paid back their initial start-up capital. However, if a project has a long payback period it gets overlooked.

Other disadvantages include:

  • The method emphasizes on liquidity rather than profitability.
  •  Only cash returns within the period are considered.

In paternalistic leadership, people may feel like the situation that they are in is democratic as workers are encouraged to discuss and comment and their questions are answered. However, decisions will be up to the person at top. To know more about the advantages and disadvantages of paternalistic leadership, read on.

List of Advantages of Paternalistic Leadership

1. High employee loyalty due to employees feeling like they are being heard and their needs are met.
2. Good behavior is rewarded by the person at top, often with goods and food.
3. Absenteeism rates and staff turnover will decrease as emphasis is placed on the employee needs.
4. Most decisions will be made with the employees’ best interests taken into consideration
5. Feedback is invited and encouraged, which improves morale and makes employees feel important.
6. There is an open line of communication between the managers and the employees which will keep employees feeling important and satisfied.
7. There is an understanding that the manager wants everyone to succeed, which can result in a lower amount of competition among employees.
8. The manager is given the power to rule from the idea that they are the most capable in making the best decisions for the team, which fosters trust and loyalty with employees.
9. Managers are very involved in the employee’s personal lives, which makes the employee feel more connected at work.

List of Disadvantages of Paternalistic Leadership

1. Just like a parent, managers will sometimes have to discipline the employee in non-traditional ways.
2. Bad decisions from above cause major employee dissatisfaction.
3. The employees will become more and more dependent on the employer, which can cause an increase in necessary supervision in order to get things done in a timely and appropriate manner.
4. If loyalty to the manager is not established quickly then there can be poor staff motivation.
5. Issues can be cased and exacerbated with employee legislation and rights.
6. Employees rely on the leader more than they would in a typical work setting. Because of this, the team can become highly competitive as they all vie for attention and affection.
7. Managers can become blind with their power and make decisions that only benefit themselves.
8. If roles are not well defined and employees do not know what is needed from them there can be power struggles and internal issues.

As you can see, there are many pros and cons to this type of leadership.

Milk is one of the most popularly consumed animal byproducts in the world. While most people can consume milk without any problems, a large part of the world cannot do so for a number of reasons. This is because milk is often filled with lots of natural bacterium and other contaminants that can make it difficult for the otherwise average person to make the most of it. This is something that can be very intimidating to most people, and as a result, most people don’t even think to consume milk, other than to consume it for the purposes of health. However, once you learn more about pasteurized milk, you realize that it has a lot of pros and cons.

List of Pros of Pasteurized Milk

1. Lower Risk of Sickness
With pasteurized milk, you can rest easier knowing that you’re consuming milk that is devoid of most contaminants that would make people sick. This is very important to know because as most people wouldn’t know, it’s something that can cause a lot of headaches, both literal and figurative, assuming you’re not consuming pasteurized milk. By erring on the side of caution, you’ll be drinking healthier milk by making sure it’s pasteurized milk.

2. More Nutrients
With non-pasteurized milk, you’re not getting the same level of nutrients that you would otherwise have in other kinds of milk. This makes it very unique and ensures that you won’t have to worry about any serious health issues. When it comes to other kinds of milk, there is a whole host of other issues that could pop up. This means that if you’re someone that is very concerned about getting the right amount of added nutrients, make sure you’re drinking pasteurized milk.

List of Cons of Pasteurized Milk

1. Lack of Naturally-Occurring Nutrients
Yes, it might sound paradoxical that pasteurized milk would have fewer nutrients, but the truth is that pasteurized milk has fortified minerals rather than naturally-occurring ones. This can be a problem because most fortified minerals and nutrients aren’t as bioavailable as the naturally-occurring counterparts. So sure, you might be getting good-tasting milk, but it isn’t providing the same level of benefits.

2. Hormones and Added Contaminants
Ultra-pasteurized milk often features lots of hormones and other synthetic byproducts. While many of these have no known side effects, we as humans haven’t been consuming them for very long. So the jury is still out on whether or not they’re good for us over many years.

When it comes to the world of medicine, there is so much that comes into play when it deals with sickness and disease. When it comes to getting sick, there are a whole host of reasons why it happens. However, one of the most ironic ways we actually get better is by getting sick through a process called passive immunity. Essentially, your body gets exposed to a disease, like influenza for example, and as a result, you get better because your body learns how to fight it from within. By understanding the importance of passive immunity, you’ll understand how it can be a very good thing, but also, how it can be a very bad thing.

List of Pros of Passive Immunity

1. You Get Stronger
There is an old saying that whatever doesn’t kill you makes you stronger. This is something that plays a big role in the effectiveness of passive immunity. Rather than getting sicker, your body will actually take whatever is hurting your body and learn how to fight it. This is how your immune system gets stronger with age. Without passive immunity, your body would never figure out ways to combat viruses or bacteria. This means that it’s tremendously important to know how to battle these sicknesses if you have serious aspirations of getting healthier or stronger.

2. It Reduced Dependence on Medicine
Thanks to passive immunity, you don’t need to rely on medicine. This means that you can put faith that your body is going to do what it needs to do to make you feel better. Unlike other methods of getting better. passive immunity also ensures that you can save money on expensive procedures or medicines. It is living proof that there is no medicine better than your own body.

List of Cons of Passive Immunity

1. No Guarantees of Success with Every Sickness
One of the biggest issues with passive immunity is that there is no guarantee that you’ll get better from every sickness. Whereas the common cold is something your body can adapt to, something like cancer simply won’t cut it.

2. Risk of Getting Sick Versus Getting Better
If you rely on passive immunity 100-percent of the time, you’re rolling the dice with your health. Sure, sometimes you might get better, but if it’s a serious illness, there is absolutely no guarantee that you’re going to get better.

Be sure to keep these in mind the next time you’re under the weather.

When it comes to hard drives, they are very important because that is essentially the brain of the computer. While many might say the CPU is more like the brain, the fact of the matter is that your hard drive space predicates just how much your computer manages its resources and memory. so rather than thinking of it as any other part of the computer, it’s important to acknowledge just how critical it is to maintain and upkeep this part of your PC. However, one of the most popular methods of doing this is partitioning. Partitioning a hard drive, while a valid way to really improve the flexibility and mobility (in terms of what you can do with your computer) is not without its pros and cons. So it’s important to know all of them before engaging in a hard drive partitioning sequence.

List Of Pros Of Partitioning a Hard Drive

1. Organized
One of the best things about a partitioned hard drive is the fact that it’s neat and organized. Let’s say you have a hard drive with four or five drives. While it is nice to have this much space, the truth is, you’re going to have a lot of messy files laying about. This means that it’s almost impossible to get anything of merit accomplished, so rather than sitting tight and being passive, make it a point to partition the hard drive and get those files organized. With all of those drives compiled and set-up neatly, all of your files, folders, and any other important space-consuming pieces can find a brand new home amongst the newly partitioned hard drives.

2. Data Protection
One of the best things about a partitioned hard drive is the fact that you’ll be able to secure and protect your data. All too often, people commonly set-up a hard drive that doesn’t feature any partitioning. because of this, they would essentially have one giant hard drive disk with all of their information saved to it. As a result, this means any sort of compromised security breach would result in a catastrophic data loss. While some people can afford to lose their data, if you’re someone with lots of important documents and files, a devastating loss of that magnitude could cost you your career or even worse. So rather than taking that risk, by partitioning the hard drive, you can ensure that you have multiple ways of backing up files. Even if one of them get corrupted inadvertently, you’ll at least have the peace of mind of having an extra hard drive to back items up to.

3. Faster Processes
With a partitioned hard drive, it means that information is consolidated and spread about all of the computer’s prime movers. This ensures that you can speedily access files and execute programs, making your computer tremendously more powerful and quick than it used to be. Without a partitioned hard drive, more processes and sequences have to be accessed, meaning that it will just save you time and energy to partition it without any issues.

List Of Cons Of Partitioning a Hard Drive

1. Complicated Process
Partitioning a hard drive, while easy for some, can be very difficult for others. Because of this, it is advised to only consider partitioning as a last resort. There are many other ways you can organize your hard drive, but if you choose to do it in this fashion, you’ll have to be prepared for the consequences. There is no doubt that sometimes the risk of partitioning a hard drive may not be worth it, but without a doubt, even if you decide to go through with it, be prepared for a very drawn out and difficult process.

2. Fake Security Backup
Yes, while partitioning can increase the security of your hard drive, the truth is, you’re more or less giving yourself a false sense of security. This is because that while separating the hard drives is good, there is a lot more that has to come into play before you’re truly backing up your data. For one, if the entire hard disk (that include all of your drives) gets damaged, it means that you’re going to have to find an alternative way to backup your data. It’s almost like having a house. If you partition the hard drive, you’re only moving your valuables to a different room within the house. But if a fire were to burn your house down, even though you moved it to a different room, your valuables are still in big trouble. So rather than relying on a partitioned drive to keep things secure, be sure to have another way to move or store data.

The truth is partitioning your hard drive is not a perfect procedure, but regardless of what option you choose, you have to be prepared for what happens next.

Parenteral nutrition is essentially administration of food or drugs using injections. There are two methods widely used to provide essential nutrients meant for survival and prescribed medicines. One is enteral which is through the mouth or taken orally and the other is parenteral which is an intravenous procedure.

List of Pros of Parenteral Nutrition

1. Fast and Effective Direct Administration
Intravenous injection is deemed the best way to administer medicines as the drug and its constituents are directly injected into the blood. The drug doesn’t have to be ingested, then digested and then absorbed by the blood. The effect of the drug kicks in almost immediately. There is no dependence on the digestive ability of a person. The medicine gets into the bloodstream and has its intended effects without any ambiguity or room for error. The same method is used to provide essential nutrients, which is also effective but there are issues that we shall discuss in the cons.

2. Less Medicine Needed
Since a drug or medicine is injected as a solution using a syringe and the components get delivered directly into the blood stream, very little actual medicine is used in the process. With ingested medicines one has to account for the loss of its components during the digestive process. The need for less medicine doesn’t always reflect in the cost because there is the price of syringes and fees for the nurse or doctor administering the injections.

3. The Only Remedy
In some cases, especially when someone is suffering from serious eating disorders, parenteral nutrition remains the only effective way to provide essential nutrients. The method is also the only remedy when someone is incapable of eating, ingesting or digesting properly.

List of Cons of Parenteral Nutrition

1. Tiresome and Expensive
There is the ongoing cost of syringes, liquid solutions that the drug or essential nutrients must be blended in, the need to have a nurse, doctor or someone who can administer the injection and the overall task of actually injecting the nutrients or medicines make for a tedious repetitive task. Most people don’t like the process after a while. The costs can easily pile up when one has to see a medical or healthcare professional time and again.

2. Safety and Side Effects
There is always a risk of causing injury to the skin, veins or damaging some tissues. There are physical side effects after plenty of injections have been administered. There can be bruises and concealed or unseen wounds.

In the past, offices were the embodiment of paperwork. Office workers were busy sorting and filing some “black and white” documents. You could see them going to work with brief cases filled with paper. Such has been the symbol of office work for a very long time.

However these days, things are very much different. Most offices have already gone digital. Instead of using the old school typewriter, office workers are now using word processor, spreadsheet, and more. In fact, these programs are also becoming obsolete as some companies start using some cloud-based programs such as Google Drive and CRM platforms.

Nowadays, it’s a bit more quiet inside every office. You will no longer hear some noisy typewriters or printers except some keyboard clicks. Is it something that is more advantageous for company owners and employees? For sure, a paperless office has its own pros and cons.

List of Pros of Paperless Office

1. Reduced Cost
Obviously, a paperless office will not any more require you to keep on buying paper. If you are working with tons of paperwork everyday, you can not recycle them for the same task in the same routine. You will have to order more paper so that you will not run out of supply. With the help of computers, software programs, and the internet, documents can be saved and edited electronically.

2. Increased Efficiency
If you rely on paper documents, you need to personally bring it to another person in the office to work on it. Moreover, only one person at a time can read, check, or edit it. This conventional method consumes much time. In a paperless office, documents are created electronically. They can be seen by all users in the same office at the same time and in real time.

3. Quiet Work Environment
It’s always nice to work in a quiet office. This will help you become more productive and accurate in your work because you will be able to focus on tasks with less distractions.

List of Cons of Paperless Office

1. Power Outage
Some office buildings have their own power generators in case of power outage. Although such occurrence is rare, you should not disregard the damage it can cause when it happens. Sudden power disruption may cause you to lose unsaved data or transactions online.

2. Malware Attack
In conventional paper-based offices, malware attack is not a concern except fire hazards. However, the same level of risk awaits a paperless office that is electronically vulnerable to malware.

3. Technical Issues
Even if there is no malware attack, there are times your system will go through some technical issues. This could mean disruption of work or loss of data. Aside from that, frequent issues can greatly reduce your productivity.