Decision analysis task 1 Research Paper Example | Topics and Well Written Essays - 500 words

Decision analysis task 1 - Research Paper Example Based on a quantitative analysis of the above results of assembly line balancing tool, the overall efficiency of the workflow at the Shuzworld production facility for Rugged Wear boots assembly line can significantly be improved by reducing the number of workstations from the current 8 to five and combining certain tasks at some of the workstations in order to minimize idle time. Generally, it is evident that a number of the current tasks in the production facility can effectively be performed in one cycle without the need to exceed the cycle time. For example, task A takes full cycle time (10min) and therefore should be left on its one station alone. On the other hand, task B and C require 9 minutes and 10 minutes cycle while task D is an 8 minute task. However, the three tasks EF and G can easily be performed by a single workstation. This decision can be explained in the calculations below: Finally, the choice of assembly line balancing as a decisions tool in the workflow analysis is particularly based on the fact that it enables the organization to effectively determine the layout and organize its assembly line in the most efficient way by using the correct number of workstations (Heizer and Render, 2010). The initial and ongoing costs required for the new sandal line that is currently being introduced including the number of hours and the cost of labor every month can effectively be determined using an appropriate decision analysis tool. In this task, the selected decision making tool is the learning curves. Learning curves decision making tool has particularly been chosen because it provides the most appropriate way of analyzing both the initial and ongoing costs needed (Goemans and Williamson,1997). In addition, the tool also establishes the important relationship between the times required for the production. Based on this analysis, it has been determined that a 4 month

Education Essay Example for Free

Education Essay As they move into adolescents learning is obtained from multiple people including teachers, friends, and even through their surroundings. An ideal education promotes knowledge while incorporating valuable information that can be used to help in everyday life. â€Å"-Education is the process of acquiring knowledge. † True education comes in many different forms. Granted it is important to study the basic academic courses including reading, writing, arithmetic, science, and social studies which all will help set a strong foundation for the student. It is equally just as significant that the educator offer alternative information for the well-being of the student. Education should build not only on the text that lies within a book, but should also touch base with everyday life. Nutrient plays a key role in education. For someone to be alert, and attentive in class it is crucial for them to get a healthy meal to retain the information. There are many ways that administration can assist in this matter. For starters, they need to assure that every student gets a well-balanced breakfast in the morning and a wholesome lunch in the afternoon. We need to educate students that proper nourishment is a must. Every school should have a dietician design a meal plan that revolves around wholesome foods. Each student needs to be taught that good eating habits are essential to living a healthy life-style and being successful. A lot of health issues could be avoided if school providers taught children at a young age the difference between good foods and bad. Also, by putting the teachings into action and letting the children practice fun ways to create healthy dishes with their classmates and absorb an important lesson. So many people eat the wrong foods and suffer tremendously because, they are not educated on the proper foods to consume. Students need to be aware what can happen if they make poor eating choices, and how junk food effects not only their health and weight, but also their mental capability’s as well. Good eating habits need to be exercised in the lunchroom, as well as the classroom to be fully educated in nutrient. Physical fitness is equally important when speaking upon education. With computers and video games on the rise, it is more likely in today’s society for a child to be sitting in front of one of these devices, then it is for them to be playing outside. While these machines can be great educational tools and stimulate the mind, they do nothing when it comes to physical fitness. Physical education needs to be incorporated in the learning process. Students need to experience the joy associated with exercise. Physical education classes today are either limited or almost non-existent. Students should have a set time everyday for physical education. This will help fight obesity and promote healthy-living. Students need to be exposed to physical hard work and know that it pays off. The rewards associated with physical education are huge. It teaches the student how to get in shape and stay fit while building strength. Physical education gives the student the necessary tools to participate in after school sports as well as exposing them to different activities. By doing so it points the student in a positive direction, and gives them a clear outlook on life. It praises confidence and frowns on laziness. From this class the student will take away the skills needed to keep their body healthy and trim. It also will build social development with others while enlightening them. There is no better way to learn than learning through exposure. The student needs to be taught that a healthy body is equally important to a healthy mind. Education comes in many forms. Home economics at one point in time was quit popular in our school systems. Over the years the budget for this course has dissipated. But there is still great importance for this class, for both boys and girls. It is not out of the ordinary for students in today’s generation to graduate high school, attend college and not know how to function and live as young adults. This course is crucial for instilling the survival skills to transition from living at home with parents, to living on one’s own. All of the basic household duties should be taught along the lines of learning how to do laundry, sew, and prepare meals. Also how to clean properly and how to manage a household domestically and financially. These skills will be used in everyday life, and are important to be educated on. Education also means sophistication. Teachers play a huge role in sharing their knowledge through textbooks, and communication. They are truly the key in getting a student interested and excited about learning something new. If the student connects with the instructor it makes it easier to retain the information . We need educators who love their job, and who are happy to pass along valuable teachings. Even when a student gets discouraged, a good educator, who cares, goes beyond there call of duty to make sure the student is understanding the information. Even though they teach the basics courses which include English, Math, Science, and History, education should also give the student options. Being educated means you are well-rounded in different areas. It would be of great value if the student could study more than just the requirements. If they could pick out subjects that interest them, it’s more likely that they will absorb the information, and be excepting of the learning process. Since one-third of a child’s life is spent in a classroom its inevitable that the educator have a great deal of influence on how the student perceives learning. For the instructor it’s crucial that they find fun ways to motivate the student, while getting their point across. Being creative puts the student a greater advantage because, it stimulates the mind and makes them more willing to retain the facts. Smaller classrooms ensure that the student recieve more one on one attention. It takes a special person to be an educator, and provide enlightenment so the student can have a fair chance at success. Ultimately it is the individual who will decide what their future holds. Whether they choose to be a stay at home parent, have an office job, or work outdoors, their education is centered around what was learned in the classroom, and should roll over into their adult lives. Having an education is of great value, and it is that education that strengthens them as a person. It requires dedication, and motivation to build on the person you are, and the person that you will become. Every situation and ordeal that a person encounters builds on their character, and their mind growth. Education is knowledge learned from others. There are many people that contribute to the learning process. Of course the obvious is someone’s family, friends, or teacher , but really anyone who enlightens you into understanding something is educating you. The greatest phenomenon associated with education is that there is always something new to learn. An ideal education incorporates many individuals who share valuable information that can be used in everyday life, while generating options and opportunity for success.

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report

Comparing Suffering in Crime and Punishment and One Day in the Life :: comparison compare contrast essays

Suffering in Crime and Punishment and One Day in the Life of Ivan Denisovich Survival trough suffering is a general theme running through the novels. Different forms of survival occur because in different scenarios. In One Day in the Life of Ivan Denisovich, the story takes place in a prison camp, whereas in Crime and Punishment takes place in society. During the course of the two novels, it becomes quite apparent to the reader that some characters have a reason that helps them drive forward through times of suffering. The types of suffering are differentiated for each character and so is their own individual way of tolerating the pain. For example, in One Day in the Life of Ivan Denisovich, the main character, Shukov, suffers due to the harshly cold conditions that he has to deal with in the prison camp. In Crime and Punishment, the main character, Raskolnikov, suffers from his guilt which he induces on himself when he realises that killing the old moneylender was wrong. Therefore, this essay is similar to an investigation into how the main characters of each novel manage to cope with each of their individual sufferings. In One Day in the Life of Ivan Denisovich, the main character, Shukov, is coping with a tremendous amount pain. "But try and spend eight years in a ' special'- doing hard labour. No-one's come out of a 'special' alive." This shows how severe the conditions are as no-one has ever lasted a mere eight years. "A couple of hundred grams ruled your life." Here, he tells the reader that a few hundred grams of bread would determine a man's life in that camp showing how little food is given to the prisoners. He is forced to live and work in conditions that would repulse the average person today. "The belly is a rascal. It doesn't remember how well you treated it yesterday , it'll cry out for more tomorrow." The way these people were treated were inhumane and intolerable, yet Shukov continued to survive. Work was used as a distraction from thinking about his pains, problems and family. Physical labour was one of two elements of Shukov's life that help him survive. "And now Shukov and the other masons felt the cold no longer. Thanks to the urgent work, the first wave of heat had come over them.

Human Resources Management and Its Importance Essay

The process of defining HRM leads us to two different definitions. The first definition of HRM is that it is the process of managing people in organizations in a structured and thorough manner. This covers the fields of staffing (hiring people), retention of people, pay and perks setting and management, performance management, change management and taking care of exits from the company to round off the activities. The second definition of HRM encompasses the management of people in organizations from a macro perspective i.e. managing people in the form of a collective relationship between management and employees. This approach focuses on the objectives and outcomes of the HRM function. What this means is that the HR function in contemporary organizations is concerned with the notions of people enabling, people development and a focus on making the â€Å"employment relationship† fulfilling for both the management and employees. Organizational Psychology holds that successful organizations do not owe their success solely to market realities and sustainable competitive advantages. Actually, there is a lot more. Successful companies are those that consider their human capital as their most important asset. Facts and figures are the quantitative elements of successful management, yet the qualitative, i.e. the cognitive aspects, are those that actually make or break an organization. Human Resources Management (HRM) is the strategic management of the employees, who individually and collectively contribute to the achievement of the strategic objectives of the organization. Assuming that the employees of an organization are individuals with own mental maps and perceptions, own goals and own personalities and as such they cannot be perceived as a whole, HRM holds that the organization should be able to employ both individual and group psychology in order to commit employees to the achievement of organizational goals . Aiming to enable the organization to achieve its strategic goals by attracting, retaining and developing employees, HRM functions as the link between the organization and the employees. A company should first become aware of the needs of its employees, and at a later stage, understand and evaluate these needs in order to make its employees perceive their job as a part of their personal life, and not as a routine obligation. To that end, HRM is very crucial for the whole function of an organization because it assists the organization to create loyal employees, who are ready to offer their best. The HRM activities in modern organizations are typically performed in communication with the General Management in an effort to provide a variety of views when a decision must be taken. In that way, decision making is not subject to the individual perceptions of the HR or the General Manager, but it becomes the outcome of strategic consensus. The main goals / responsibilities of HRM are: †¢ To retain low employee turnover rate by inspiring people to work for the company †¢ To attract new employees †¢ To contribute to employee development To achieve these goals, Human Resources Management trains and motivates the employees by communicating ethical policies and socially responsible behaviour to them. In doing so, it plays a significant role in clarifying the organization’s problems and providing solutions, while making employees working more efficiently. On the other hand, challenges do not cease for the HRM. Modern organizations can survive in the dynamic, competitive environment of today only if they capitalize on the full potential of each employee. Unfortunately, many companies have not understood the importance of the human capital in successful operations. The recruitment and selection of the best employees is a very difficult obligation. Even companies that are voted in the top-ten places to work at, often endure long periods of hard work to realize that human element is all an organization should care about. New challenges arise even now for the organization, and it is certain that new challenges will never cease to emerge. Therefore, the use of proper Human Resources techniques is a really powerful way for organizations to overcome these challenges, and to improve not only their quantitative goals but also their organizational culture, and their qualitative, cognitive aspects.

Papa jack essays

Papa jack essays The Historical Significance of Jack Johnson One of the most prominent black athletes of the first half of the twentieth century was Jack Johnson. Jack Johnson, the first black heavy weight champion, held the heavyweight title for several years before loosing it to Jess Willard in Cuba in 1915. Johnson had a profound effect on race relations and he challenged racial barriers and taboos. His flamboyant personality and his incessant appetite for confrontation and white women ultimately led to his demise. He was fearless and had little respect for the conventions of the day. Through the rise of boxing, being a free black, and race relations are what made Jack Johnson significant in history. Jack Johnsons rise to boxing fame was during the late 19th and early 20th century and at that time boxing was one of the most popular sports in the world due to the increased leisure time of the Americans because of the Industrial Revolution. It was enthusiastically followed by people of all races and social classes and the heavy weight championship was considered by many to be the ultimate athletic prize. It was during this time, while just a teenager, that Jack Johnson began his boxing career in his hometown of Galveston, Texas. Before the turn of the century, he had moved on to broader venues, fighting professionally in the heavy weight class, and in 1903 Johnson had won the Negro heavy weight championship in California. The Negro heavy weight championship was a contrivance by California sportswriters, reflecting the fact that African-American boxers were not permitted to compete against white fighters in championship matches. As a symbol of power and prowess, the social ramifica tions of boxing titles ran incredibly deep. It was well-accepted at the turn of the century that blacks and whites were physically very different. Blacks were deemed cowardly, had weaker stomachs, smaller heads, smaller brains, and less physical endur...

How to Identify People by Name

How to Identify People by Name How to Identify People by Name How to Identify People by Name By Mark Nichol How does one introduce a person in narrative nonfiction? What is the style for subsequent references to that person? It all depends on the circumstances of the person and of the content. In biographical content, it is common to name someone on first reference by birth name, including middle name(s) and independent suffixes such as Sr. or III, but this formal version need not be used again, except in a rare circumstance I’ll mention below. Normally, however, the first and last name will suffice, unless a historical personage is generally identified otherwise, such as in the case of Franklin Delano Roosevelt. A biographical treatment, however, might begin with an anecdote from the subject’s youth or young adulthood, and this excerpt might identify the person at first and on second reference (this editorial term refers not just to the second instance but all subsequent mentions) with a diminutive for example, Bobby in place of Robert or a nickname. Then, once the anecdote is complete, the first reference to the main body of the text will formally identify the subject. And what about second reference? An intimate portrait, or a portion referring to the subject’s childhood, might use the first name alone or a diminutive or a nickname. In most cases, however, the subject’s surname will be employed. Exceptions are figures with extended surnames who are known simply by a single element of that surname, such as Spanish artist Pablo Diego Ruiz y Picasso, popularly known as Pablo Picasso or even just Picasso, and French diplomat Charles Maurice de Talleyrand-Pà ©rigord, known to history as Talleyrand. (These two men are among a small number of historical figures known simply by their last name, though their full names are generally used on first reference unless the person is not the primary subject of the text and is mentioned merely in passing: â€Å"Smith was no Picasso†; â€Å"Jones aspired to be the next Talleyrand.†) When else should a full name be used after the first reference? If the person is being discussed as a type, or the writer is referring to the subject being self-referential, the full name perhaps including middle name(s) and/or a suffix is often applied: â€Å"Jones suggested it to Smith. . . . John James Smith was not the kind of person to ignore a challenge like that.† What are the guidelines for when a person is mentioned occasionally? They can be only guidelines, rather than rules, because one must use one’s judgment depending on the length and organization of the content and on the frequency and placement of references to the person. For example, if a person is mentioned in only one chapter or at most a few sequential chapters of a book, the last name alone should suffice on second reference. But if a person not central to the narrative reappears after an interval of a section or a chapter or more, the full name should be used to reacquaint readers with this person. If the person is mentioned only a handful of times throughout a long report or a book, full identification might be best on each occasion. The writer must decide based on the person’s familiarity and the person’s significance to the narrative. (Another consideration is the presence of other people sharing that person’s surname.) Writers can also vary second reference by using personal pronouns and by judicious use of nicknames or epithets (for example, â€Å"the Wizard of Menlo Park,† for Thomas Edison). Other possibilities are occasional use of first and second initials, or even all initials, for those people popularly known by such appellations, such as JFK for John F. Kennedy. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Math or Maths?Used To vs. Use ToHow often is "bimonthly"?

The Communication Barriers You Put In Front Of Your Readers

The Communication Barriers You Put In Front Of Your Readers Without being aware of it, you are building communication barriers that make it impossible for your readers to enjoy what youve written. Blogging advice such as just write or write regularly isnt bad advice to get someone going with content marketing, but it is only the starting line. As you keep blogging, you start to pick up an understanding of the other considerations for your writing that go beyond merely writing regularly. Regular content creation doesnt do you any good if youre creating communication barriers that your readers arent able to get past. Five posts a week that dont get read are worse than one post a week that does.  What communication barriers are you creating in front of your reader that might cause this? What causes people to not read what youve written? You Prefer The Clever And Obscure Your goal is clarity, not cleverness. Its hard to resist the urge to be clever, because it feels creative, edgy, different.  But readers want clarity.  Being clever for the sake of being clever is something only you enjoy, and not your readers.  Readers want unique, original, fresh, exciting–but too often clever veers from this and is more about you showing how witty you are. Readers dont want clever, because most of the time clever is confusing.  Readers dont want to feel dumb and unintelligent. They dont want to feel like that third person in a conversation who is missing out on all the inside jokes. They dont want to feel as if you are writing to exclude when they dont understand your jargon, your metaphors, or your references to pop culture that you assumed everyone knows. This avoidance of cleverness seems counter-intuitive when we are told to grab onto on trends as a method to get traffic.  Capitalize on trends, yes, but use them wisely. Provide explanations and context, without assuming your readers know what you are talking about. Understand that clever trend-based content is not evergreen and has a short shelf life. Your goal in writing is one of clarity, not cleverness. Readers want to understand what you write.A recent example of assuming readers would understand trends involved the infamous  Richard Sherman interview  (following the Seahawks victory over the 49ers). Blogs began using that incident as fodder for their post headlines and content. Dont Go All Richard Sherman On Your Readers the headlines said, or Why The Richard Sherman Method Of Content Marketing Doesnt Work. Maybe youre not from the U.S.A. Maybe you dont follow the NFL. Or maybe youre like me who didnt know who Sherman was, didnt see the interview, wasnt online for a few days when it happened, and was confused by the sudden influx of Richard Sherman-themed blog posts in my RSS reader.  I didnt read a single Sherman-themed blog post. I had no idea who they were talking about, and figured it wasnt a post meant for me. Capitalize on the trend. Use the obscure reference if you need to. But always provide a brief explanation or a link to where the reference is explained. If your post relies heavily on your reference being understood, youd do best to explain it up front and set the stage or just accept the gamble youre making on who will get it. The drive to use overly obscure or overly trendy references leads to the next communication barrier: proving how smart you are. You Have To Prove How Smart You Are You may be smart, but your reader doesnt want to feel stupid. What you are trying to do with your content is communicate with your reader so they understand what you want them to understand. You are not writing to impress them. You are writing to empower them, so they leave feeling like the know something new. If you are writing to impress people, stop writing and leave the room. Not a single person there likes you. Writing that is meant to impress people, to show them how smart and talented and wonderful you are, how many amazing things youve done, how cool you might be, how traveled and enlightened you are, is tedious and often preachy. Its the content marketing equivalent of the braggart who makes everyone look at his vacation photos. It is similar to the Dilbert cartoon character known as the Topper, a fellow who always has to be the best of everything. You are writing to teach, to inspire, to make laugh, to encourage, to help. You are not writing to build yourself up or make others feel less about themselves. If you cant explain it to a six year old, you dont understand it yourself. Albert Einstein If you write to impress, no one will read. People want you to help them, not help yourself. You Confuse Personal With Self-Indulgent Ive seen several blog posts which list self-indulgence as a reason readers dont stick with you, and thats true. We just talked about how you should not seek to impress people. However, the admonition that readers dont care about you or your life, and are only interested in whats in it for them, is not exactly true. Its all about how you go about using your own experiences. In some cases, your personal experiences and personal story are part of whats in it for them, if you handle it right. People are asking whats in it for them, but they will listen to you use personal experiences if they can get there through the path you already took. People want to know, from you, that: They are not the only ones with this problem. They are not the only ones who feel this way. They are not the only ones who find something funny/sad/angering/scary. That someone like them found a way out, a solution. That someone like them found success. That someone is listening to them. Your personal experience and life examples can encourage readers that they are not alone, not abnormal, that the things they struggle with are valid and that they can still succeed. Self-indulgent is writing about yourself and bragging. Being personal is writing to connect with another person and help them solve problems. Being personal is always acceptable. You Mistake Informality For Crudeness Content that is conversational feels more human. Ive appreciated the conversational approach to content over the years, and I dont mind slang or even a swear word here or there. There is power in language, and a linguistic slap in the face once in a while is a necessary jolt. Unfortunately,  the idea of friendly, casual, and conversational language has become fairly crude. Casual and informal conversation doesnt have to mean crude. #BetterBloggingThis is a sensitive suggestion to make. Opinions vary on whether this is bad, whether its powerful, whether its all about keeping it real, or whether its judgmental. Regardless, I suggest thinking long and hard about how you write when it comes to trying to be informal and using crude language. Perhaps that is how your conversations go, and that is how the people around you communicate, or that is how the other bloggers in your niche talk. Maybe you dont care if people leave your list because you didnt want such sensitive, easily offended people anyway. Fair enough. But lets be honest about why youre doing it: 1. You think by being shocking, youll stand out from the huge crowd. More than once, Ive just left a blog post which, had all of the unnecessary crude words been removed, would have been quite good. After a while those words lose their shock impact and start to serve as little more than an exercise in unnecessary adjectives that should be cut for the sake of tight writing. Reading such posts goes beyond Im offended!! and into this person cant write. Unfortunately, this kind of shock is short-lived, and readers who stuck around are quickly desensitized to the language, no longer seeing it, and you are left right where you started. And, youve lost the ability to shock them, which is something that could have been used once in a while for worthwhile effect. 2. You have a weak idea and are trying to hide it behind shocking language. Ive been the writer in this scenario, and it feels very powerful to just throw it all in a blog post, especially a rant, and think youve written something powerful, but crude language often shows up because we dont actually have a strong idea with facts or ideas that matter and were trying to hide that flaw in our post. Some writers, it seems, want to create a controversial blog post not through challenging topics or ideas, but through a surface treatment of language. Shocking language seems like a good way to spice up a dead post, get noticed, get debate going, or hide the weakness in an idea. The reader is so taken off-guard by language that the paltry idea isnt even noticed at first. You Dont Rage Against The Expected It is very difficult to write something new and unexpected that no one ever has written, and do this three or four times a week. I know this. Sometimes I pull it off, but sometimes I put my best into a post, shake my head, and just accept that while it was a good post, it wasnt all that unique and that Ill try again the next time. You should want to be unique for your readers sake, not just to stand out from the crowd.  Your reader is tired of the same stuff. There is no shortage of blog posts with similar titles promising all kinds of things that get readers to check them out but, sadly, upon reading, have the same tired points and conclusions.  The internet is replete with blogs full of promises, exclusives, secrets, and schemes vying for your attention. How disappointing for readers to arrive at a much ballyhooed destination to find nuthin new.

Marking Essay Example | Topics and Well Written Essays - 1500 words

Marking - Essay Example That is  it’s an activity aimed at making the commodity available to the consumer and on the other hand, making a profit for the specified organization. It involves coming up with a product design that will be desirable to the consumer, promotion of the product to make it well known to the people and finally, coming up with a price to let the potential clients know about the product (Bellis, 2013). How Syco conforms to the definition in that:- It has established a good relationship with the film and music market making it an award winning company. By advertising in their television and internet, it makes new products known. And setting music and movie prices SWOT analysis (COGHILL, 2003) Strength It has a great team of marketers. Good appeal to the mass due to their expertise. X Factor won an Award hence became popular. It holds copyright for several films. It has international facilities that are of great quality. Weakness Limited to Europe and U.K market. Creativity in the music and film has gone down. Opportunity New media and digitalization. Increase in broadcasting. Rise in the regional media. Threats Cycle time for common movies and song has been declining. The costs of rights to own movies and songs have been rising. PEST analysis (COGHILL, 2003) Political Heavy taxation by the government in music and film industries. Change of government may also change the laws appertaining to music and film industry like copyrights. The government may also restrict a particular group/age of people who may be talented. Government can also promote music industry by providing relevant infrastructure. Economic The level of government spending increases reducing the amount of disposable income. Inflation has reduced the value of money Provision of job opportunities has been a challenge. Low level of disposable income for individual. Fall in exchange rates among different countries Social Some culture restricts certain type of music and movies due to pornographic c ontent. Some movies are restricted to a certain age of people especially those who are adult. Technology More inventions have come up in the field of music and films. Infrastructure development due to innovation and inventions hence new equipment. SMART Objectives (Using SMART Objectives, 2012) By the end of 2014, the firm should make a 14% profit. It should be able explore new market in Middle East and Africa by the end of 2014 (Word count 500) Assignment 2 Market research Market The Syco Company has an established market for film, music and television. This is as a result of operating as a joint venture with several companies hence increasing their market share. It has set up a joint venture with Nigel Hall. This branch aims at looking for market niche in television production. In order to gain a wide coverage the manager is aiming at getting some of the qualified staff from London. Competition Competition in music television and film industry is actually on the rise. Several comp anies have emerged with increased film productivity. More regional televisions have also come up to target a specific group of people like the youth. Companies like Sony, Harry hills, Nigel Hall, Pudsey Collars. These companies have come up with unique talent that poses a stiff competition to Syco. Furthermore, they have also come up with more advanced entertainment closet. In response to this stiff

Organizational behavior (research analysis) Assignment - 2

Organizational behavior (research analysis) - Assignment Example To ensure that all the employees are up to date with the company values, I would organize annual events whereby the employees will be reminded on the core company values. Internal conflict resolution has been found to be more effective as compared to external methods such as courts. To come up with a good conflict resolution strategy, I would seek the opinion of the employees on workplace conflict guidelines. Conflict resolution should begin at the departmental level so that small disputes are handled before they blow up (Taylor, Rebekah, and Pamela 24). Every department should have a conflict mediator who will be trained on conflict mediation. Although training would be expensive in the short-term as compared to hiring mediators, it will be worth the cost since no new wages will be incurred in the future. Department managers will be trained as conflict mediators. Integration of management skills and conflict mediation will help solve conflicts wisely. Ineffective communication problems are bound to cause havoc in a working environment. As the new manager, I will ensure that communication channels are effective so as to avoid misunderstanding. The structure of the organization will be altered so that communication will be easier. Every department head will communicate directly to a central manager whose main function will be coordinating the different departments. The central manager will pass information from department to department and hence no cases of departmental misunderstanding will arise. According to Taylor, improper communication in departments is the root cause of conflicts in organizations (Taylor, Rebekah, and Pamela 56). He argues that a central communication point helps solve communication problems. Fair evaluation is defined as the process of determining an individual’s job-related actions without favoring or discriminating them. Fair evaluation also means that the employee’s

Nightingale's Nursing Theory Essay Example | Topics and Well Written Essays - 1000 words

Nightingale's Nursing Theory - Essay Example Her work and contribution to the nursing profession and medical care started thereof. As a reformist and a nurse, she became active in reforming the laws for the poor and was adamant in changing the conditions of the abysmal infirmaries or hospitals of that time. Among her most famous contribution was at the Crimean War. Ford (n.d.) discloses that Nightingale together with a group of nurses headed on to Turkey to help in the terrible conditions of the wounded British soldiers. With Nightingale's leadership, the nurses worked relentlessly to improve the living conditions of the wounded soldiers. It was in that same time that she was famously dubbed as "The Lady with the Lamp" by the British soldiers as she worked day in and day out to help them. She was also the first person to use statistics in the medical studies such as the high child mortality of those times. Nursing theories are the concepts and theories behind the nursing practice. Technically, Florence Nightingale never constructed a nursing theory, but her works and journals during her lifetime were treated by her predecessors as such. Her contemplations and deliberations on the apt standards of nursing were exquisitely described in her work entitled "Notes on Nursing: What it is and what it is not." Here, Nightingale's (1860) theory on nursing evolves around the concept that the patient's recovery is highly related to the conditions of his environment. The environment of a patient has a direct effect on his recovery or his deterioration. According to Nightingale, "Nature alone cures." With that she stresses on the healing properties of the physical environment of the patient; fresh air, light, warmth, cleanliness and a suitable diet. The environment not only refers to the physical aspect but also to the psychological and social environment surrounding the patient. Healthy communication with the patient and healthy environment keeps the patient's mind active and stimulated. Here Nightingale stresses that communication should be soothing and a form of therapeutic aid to the patient's suffering. How the nurses interact with the patient, may it be verbally or non-verbally also plays a role in the patient's recovery. They were to give comfort and ease the patient's suffering. She adds that there is a need for social awareness or social education on the disease of the patient, his family or the immediate people of that environment. The primary purpose of Florence Nightingale's nursing theory is to give nursing professionals indications on how to be effective in their chosen career. That is, nurses are there to control the environment and give the patients their basic needs to aid patients in their healing process and achieving their former strength. Nurses are not only to be focused on controlling the environment for the patient, but also in disseminating helpful information about the important aspects of the disease to the patient, the family and immediate community. Within Nightingale's nursing theory are the assumptions that are significant to applying the theory. First and foremost, Nightingale stresses on the need to understand that a disease is a reparative process. An inflicted goes through the natural healing process and those sufferings are indications of the body healing itself. The patient then

Frightening Incident Essay Example | Topics and Well Written Essays - 500 words

Frightening Incident - Essay Example The incident, which I am going to relate, is an on-the-job incident in which I saved my friend from a big injury. The injury would have made him disabled for his whole life. My friend and I worked in my uncle’s sugar mill in New Orleans a couple of years ago. We had summer holidays at that time. We wanted to spend that time in a useful way. Therefore, my uncle suggested me to join his sugar mill to pass the time and get some professional experience. I also asked my friend to accompany me. My friend agreed and we started working. We worked in that mill for 3 months as sugarcane chopping machine operators. Here, I would like to mention that a number of processes take place that convert raw form of sugar into the usable form. Sugar cane chopping is one such process in which large moving gears chop the sugarcanes. Operating the chopping machine is not an easy task. One needs to apply force on the paddle through hands to keep the gears moving. Therefore, managers of sugar mills usu ally hire more than one operator to reduce the workload. Each operator operates the machine usually from 60 to 90 minutes in each turn.

Should Community College increase its tuition fee Essay

Should Community College increase its tuition fee - Essay Example Some of the key players associated with the issue of college fee increment include the institution, the taxpayers, the government and students. Measures put in place by various governments has weakened the ability of most institutions to produce the required results to both taxpayers and students. In most cases, colleges have lost the ability to attain the required student capacity. The other stakeholders being the institutions stakeholders and students also play a significant role in ensuring that the cost accrued per completion of one’s learning is favorable and the money does not attract higher taxations. Typically, taxpayers put in an average of $56000 per degree expecting an average amount return of almost twice the initial investment. The unavailability of sufficient fund allocation acts as a diminishing factor since it only allows a limited number of students to attain education given the tough economic outlook. Community college education also spurs opportunity for mobility integration which is essential since it reduces the dependency rate of students on their parents. Moreover, community colleges effectively rely on government funding so as to get their resources therefore making them non-profitable and they end up having the highest enrollments. Implementing implement decisions that will ensure a reduction of community college tuition fees is rather important in fostering improved achievement amongst colleges. Through policy implementations, the public policies should always aim at increasing resource allocation to community colleges and cutting down on expenditure. The policies are significant in ensuring a reduction on the cost of education while enhancing strengths of community colleges in performing its initial mandate which is to serve students in the community. Community colleges can introduce short term courses to increase efficiency. This will significantly assist some students

Sociological research-there is a relationship between social class and Essay

Sociological research-there is a relationship between social class and crime - Essay Example ade great strides in proving that social class has a direct correlation with crime due to the social controls of a capitalist government† (Jones, 2004). Social conflict theory focuses on why governments make and enforce rules of law and morality then why an individual violates the law. The primary goal of Social Conflict is to examine the relationship between the ruling class and the process by which deviance is defined and controlled in capitalist society. The government creates laws and rules to maintain the power and position for the power elite. Centering on a view of society in which the elite class uses the criminal justice system as a means of controlling threats to its status. Conflict theorists do not argue that the poor commit more crimes than the rich, but they are certainly arrested and punished more often. A natural frustration exists in society in which a high value is placed on being rich and attaining the American dream, but this dream is unattainable for the ma jority of the citizens. A deep hostility develops among the lower class toward a social order that they can not participate unless it’s by illegal means. Thus, the legal system is designed to guard the position of the upper class by any legal means necessary. â€Å"Conflict theorists seriously contradict the long-held presumption that the American system of law and justice is humane and fair to all citizens.† (Senna, 2003) It really is not a surprise to any of us that it is the poor and disadvantaged criminals who end up in the coils of the criminal justice system. But it would be a mistake to make accusations about the nature of crime by blaming those individuals who end up in our police cells, courtrooms and prisons. This does not mean that crime in the US or any other part of the world is committed by the poor and disadvantaged. Nor does it mean that disadvantage is the cause of most crime. â€Å"But some of the grossest victimizations are concentrated among the poorer members of

Frightening Incident Essay Example | Topics and Well Written Essays - 500 words

Frightening Incident - Essay Example The incident, which I am going to relate, is an on-the-job incident in which I saved my friend from a big injury. The injury would have made him disabled for his whole life. My friend and I worked in my uncle’s sugar mill in New Orleans a couple of years ago. We had summer holidays at that time. We wanted to spend that time in a useful way. Therefore, my uncle suggested me to join his sugar mill to pass the time and get some professional experience. I also asked my friend to accompany me. My friend agreed and we started working. We worked in that mill for 3 months as sugarcane chopping machine operators. Here, I would like to mention that a number of processes take place that convert raw form of sugar into the usable form. Sugar cane chopping is one such process in which large moving gears chop the sugarcanes. Operating the chopping machine is not an easy task. One needs to apply force on the paddle through hands to keep the gears moving. Therefore, managers of sugar mills usu ally hire more than one operator to reduce the workload. Each operator operates the machine usually from 60 to 90 minutes in each turn.

Sociological research-there is a relationship between social class and Essay

Sociological research-there is a relationship between social class and crime - Essay Example ade great strides in proving that social class has a direct correlation with crime due to the social controls of a capitalist government† (Jones, 2004). Social conflict theory focuses on why governments make and enforce rules of law and morality then why an individual violates the law. The primary goal of Social Conflict is to examine the relationship between the ruling class and the process by which deviance is defined and controlled in capitalist society. The government creates laws and rules to maintain the power and position for the power elite. Centering on a view of society in which the elite class uses the criminal justice system as a means of controlling threats to its status. Conflict theorists do not argue that the poor commit more crimes than the rich, but they are certainly arrested and punished more often. A natural frustration exists in society in which a high value is placed on being rich and attaining the American dream, but this dream is unattainable for the ma jority of the citizens. A deep hostility develops among the lower class toward a social order that they can not participate unless it’s by illegal means. Thus, the legal system is designed to guard the position of the upper class by any legal means necessary. â€Å"Conflict theorists seriously contradict the long-held presumption that the American system of law and justice is humane and fair to all citizens.† (Senna, 2003) It really is not a surprise to any of us that it is the poor and disadvantaged criminals who end up in the coils of the criminal justice system. But it would be a mistake to make accusations about the nature of crime by blaming those individuals who end up in our police cells, courtrooms and prisons. This does not mean that crime in the US or any other part of the world is committed by the poor and disadvantaged. Nor does it mean that disadvantage is the cause of most crime. â€Å"But some of the grossest victimizations are concentrated among the poorer members of

Reproductive Health in Nursing Essay Example for Free

Reproductive Health in Nursing Essay Reproductive Health Bill was introduced by Congresswoman Bellaflor J. Angara -Castillo is also known as  ³Reproductive Health Care Act of 2002 ´,assembled at Senateand House of Representatives of the Philippines, and now known as House Bill 5043 of 2008. It ¶s been years since the bill was approved in the senate, due to some churchconflicts, biomedical ethical issues and some scientific research conflicts. Today thereare still lots of Filipino citizen who are now fully aware about this bill and why this billwas imposed.Before I write this reaction paper I had to read the Bill twice and read somearticles, reaction and comments in the internet I had read books and research which isrelated to reproductive health, sex education and Bioethics, for me to fully understandwhat was the RH bill all about and the reason of the creation of this bill. Poverty, the main problems that the Philippine is facing today and they say thatthe primary factors that lead to poverty is due to overpopulation, the Philippines has apopulation of 64,318,120 in 1990. Today the population is ballooning and estimated toover 94 million according to latest census and the top 12 th  country having the mostpopulation. The population is growing by about 2 percent a year, giving the Philippinesone of the world ¶s highest population-growth rates.This is one of the reasons of the creation of the Reproductive Health bill to give asolution to poverty by eradicating the overpopulation problem, by implementing familyplanning, sex education and prevent the sexually transmitted disease.

Language Teaching And Language Policy English Language Essay

Language Teaching And Language Policy English Language Essay Relationships among language, culture and identity have become a favourite topic in social science for decades. In his book Primitive Culture, Edward Tylorà ¿(1871) defines culture that as complex whole which includes knowledge, morals, beliefs, art, law, technology  and any other capabilities and habits acquired by man as a member of  the society Being human being communicative, interestingly, language reveals much more what we actually speak out, not only a means of communication. The Sapir Whorf hypothesis states that the structure of a language influences the ways in which its speakers conceptualize their world or otherwise affects their cognitive processes. The cultural worldview of a man is presented by the language and reflected through his responses in a specific period of time. Cultures are maintained from generation to generation and affected by geographical location and history of that nation as well as the interaction of that people over time. Simultaneously, language also develops to meet the need of communication of people. Therefore, it can be stated that  your language can reveal many things about your identity. It can disclose your nationality, culture, religion, age, gender, level of education, socio-economic class or your profession. Mendoza-Denton (2002:475) defines identity to mean the active negotiation of an individuals relationship with larger social constructs. This is reflected in the language we use, our word choices in identifying ourselves as well as in the words we choose not to use. Language is part of ones identity Understanding the nature of the relationship between language and culture is central to the process of learning another language.It  is also a chance for language learners to discover or re-discover and more appreciate his or her identiy. With my limited understanding about socialinguistic and my eagerness to more learning about a useful subject that enriches me a language teacher the knowledge of languages role in soceity as well as the implications for language teaching and language policy, I would like to discuss the following contents: A. Discuss the relationship between language, culture and identity The Sapir Whorf hypothesis Intercultural communication Language as a core value and indentity B. What are the implications for language teaching and language policy? 1. Language policy 2. Language and power CONTENT A. The relationship between language, culture and identity 1. The Sapir Whorf Hypothesis In linguistics, the Sapir Whorf Hypothesis states that each language holds an own way to present its meaning that can not understood by those who belong to another language. Native languages are concerned to strongly affect peoples thinking. Whofianism is another popular name for this hypothesis and is often defined as having two versions: The strong version linguistic determinism  that states that the language you speak determines the way that you will interpret the world around you. In this case, interlocutors think much of how to speak to best express their ideas and how to avoid misunderstanding caused by spoken words. For example, in Vietnamese culture, when visiting a newborn baby, we usually say that she/ he is very ugly to mean that the baby is so cute. Vietnamese do not use direct saying to compliment a newborn baby. In Western culture, questions about ages or marriage status are considered impolite. The weak version  that linguistic categories (part of speech) and usage influence thought and certain kinds of non-linguistic behaviour. Noam Chomskys theory: language is governed by a set of highly abstract principles that provide parameters which are given particular settings in different languages. It means that the human brain contains a limited set of rules for organizing language. In turn, there is an assumption that all languages have a common structural basis. This set of rules is known as universal grammar. Articles in Englis such as a/an, the or gender of language in French maybe appropriate examples for this part. Intercultural communication Intercultural   communication generally refers to face to face interactions among people of  diverse cultures. If the Sapir-Whorf Hypothesis states that there are certain thoughts of an individual in one language that cannot be understood by those who live in another language, intercultural communication, according to Samovar and Porter (1991)., occurs when a member of one culture understands a message produced by another whose culture is different from him. The Western cultures of America, New Zealand and Australia are informal when addressing a business associate and will usually use her first name. More formal cultures such as those found in parts of Europe use titles such as Mr., Mrs. or Dr., along with with a family name. It is considered disrespectful to use a first name without permission. In speaking with an associate of a different culture, to avoid offending her, it is best to assume a high level of formality unless you are asked to use her first name. In Japanese culture, long pauses in a conversation are normal, especially after a question. They need time to think over it. However, in other cultures, it is comfortable if interlocutors keep silence in a dialouge, there will be someone to speake to end the silence. To work together without problems, people need to understand their differences. People belonging to diverse culture are still able to understand their language each other, however, there are the potential misunderstanding and disagreement. Learning about intercultural communication is a very good idea to reduce this risk. And a language teacher as a language messenger must realize this. Language as a core value and identity Mendoza-Denton (2002:475) defines identity to mean the active negotiation of an individuals relationship with larger social constructs. These social constructs have been understood as comprising gender, ethnicity, and class following Gumprez (1982) in some of the earliest work on and identity Ones identity was understood as whom you were, and who we are or how we are seen by others may involve differing identities. According to Zimmerman (1998), there are three types of identity: (1) Discourse identity which is revealed through particular discourse and presented by speakers, hearersà ¢Ã¢â€š ¬Ã‚ ¦. (2) Situational identity which is revealed through the specific situation. For example, a person who is half Italian half French may want to identify with a particular ethnicity in some social situation. (e.g., attending a soccer game). This choice may even be crucial for his personal security. (3) Transportable identity which applies across situations and discourse and includes such constructs as ethnic, gender, and age. A mans identity can be revealed through his language use. It can disclose his nationality, culture, age, profession and socio economic class. In my real teaching, my students are usually given the difference from phonetic transcribtion between British English and American English because there are some English words having the same writing with disimilar pronunciation. The difference in writing is also explained sometimes when needed. British English American English Vocabulary block apartment   call box   phone booth pavement sidewalk yard   garden   holiday   vacation   postman   mailman   Pronunciation tomato /tÉâ„ ¢mÉ‘:tÉâ„ ¢ÃƒÅ Ã…  / /tÉâ„ ¢mÉÅ ¾itÃŽÂ ¿ÃƒÅ Ã…  / photo /à ¡Ã‚ ¸Ã… ¸Ãƒâ€°Ã¢â€ž ¢ÃƒÅ Ã…  tÉâ„ ¢ÃƒÅ Ã…  / /ˈfoÊÅ  toÊÅ  / psychology /sÉ‘É ªÃƒâ€¹Ã‹â€ kÉ’lÉâ„ ¢dÊ’i/ /sÉ‘É ªÃƒâ€¹Ã‹â€ kÉ‘Ë lÉâ„ ¢dÊ’É ª/ important /É ªmˈpɆ:tnt/ /É ªmˈpɆ:rnt/ vase /vÉ‘Ë z/ /veÉ ªz/ /veÉ ªs/ Our pronunciation of the words, our grammartical structure usage, and our utterance reveal how we view ourselves linguistically. Our language choice reflects more than the way we view ourselves. That is the way how we are viewd by soceity as well. According to Rembo (2004: 33-34), A persons social identity comes from an individuals knowledge of himself as an individual in relationship to others. It can be stated that we construct our identity by how we perceive ourselves in the eyes of others. Language is not only a means of communication but also self-identification. In a globalization communication, learning other languages as a second language positively promotes intercultural understanding across languages and cultures. In addition, personally, this is also an ideal way, especially for the youth of every country become aware of how our behaviours and social attitudes have been shaped by the languages and cultures we experience. The implications for language teaching and policy Learning and teaching another language will be more interested once we discover the beauty of language and successfully convey to learners. It should be exploited effectively for a better teaching; therefore, a motivated learning might be obtained. Learning a new language means accessing a new culture. Teaching students how to internalize selectively is also a leading concern a language teacher should pay much attention to besides conveying the beauty of that second language. Being a language teacher, I assum that we should realize deeply Language and Power as well as Language Policy to have an appropriate thinking to do teaching in the classroom. Language and Power During the period of domination in some countries, whether colonizers governed directly or indirectly, the political and cultural of those were greatly affected. The peoples wealth was the colonizers real aim. However, economic and political control can never be obtained without mental control. It means that once language, which is part of culture, the tool of self-definition in relationship to other nations is under controlled, that people will be truly colonized. Well understanding power of language will help students more motivated to learn the standard language as well as to selectively uncover what they take for granted and internalize as personal failure. Language Policy Language Policy is what a government does either officially through legislation, court decisions or policy to determine how languages are used cultivate language skills needed to meet national priorities or to establish the rights of individuals or groups to use and maintain languages (Wikipedia). In terms of this definition, an overview about the status of reality of teaching and learning English language in Viet Nam would be best to support this part of my writing. Since its open door policy in the mid 1980s, Viet Nam has welcomed many foreign organizations to invest and establish their business. As a result, the demand for English increased greatly in all aspects. The Government of Vietnam is devoted to developing English language skills on a long-term strategic basis to compete more effectively in international markets and thereby achieve sustainable economic growth. One of the biggest reflections to push this strategy is a project whose title is Teaching and Learning Foreign Languages in the National Education System, Period 2008-2020 by the Ministry of Education which was approved by the Prime Minister. The authority promotes this project to obtain a result that, by 2020, the majority of young Vietnamese will be able to use English to communicate confidently and be able to study and work in a multi-lingual and multi-cultural environment; thus the industrialisation and modernisation of the country will be contributed by the more dynamic and better integrated young Vietnamese people. Common knowledge in many other fields at school is a background and English as a secon language is a key to get success for the youth and the development of the country as well. In this setting, The implications for language teaching and policy therefore vast and far reaching. As a teacher of language, one must be culturally aware target language culture as well as the students, teacher`s, and administrative persons` culture thus avoiding any cultural misinterpretations.

Gay Marriage Essay -- Same-Sex Marriage Essays

Gay Marriage There seem to be Specific time in history where certain issues define the culture tension in a society. They become representative of large worldview and clearly emphasize the battle between divergent moral and spiritual perspectives. Homosexual marriage in the United States is one of these issues. In the past five years, there have been various threats and debates about the possibility of legalizing homosexual union. The issue took centre stage in February largely. The U.S Senate quashes a proposed constitutional amendment to ban gays from marrying. President Bush and other same-sex marriage opponents say they will try again. Most of Americans are against same-sex marriage because how the nation would change if gay were allowed to marry. Gay marriage could affects on American society in many different ways. 1.  Ã‚  Ã‚  Ã‚  Ã‚  Polygamy. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Federal spending. 3.  Ã‚  Ã‚  Ã‚  Ã‚  Religious speech. 4.  Ã‚  Ã‚  Ã‚  Ã‚  Children. 5.  Ã‚  Ã‚  Ã‚  Ã‚  Civil Rights. First, it is more likely to lead to polygamy. For instance, says legalizing same-sex marriage will open the floodgates to polygamy. The more government moves towards sanctioning homosexual relationships, the less right it has to prevent plural marriage. The idea that same-sex marriage could lead to polygamy is â€Å"Not beyond the bounds of reality, although incredibly unlikely,† said Michael Allen who teaches constitutional law at Stetson university college of law in Gulf port. We do not see that is as a realistic view. For instance, it is highly doubtful that solemnizing the union of accepting adults, equal in power in their relationships, would lead to acceptance of polygamous unions, which have, throughout most of history in those societies that have accepted them. â€Å"If one man can marry anther man, you need to ask then, what is it that you doing by prohibiting one man from marrying two women?† â€Å"What’s the evil that you are tying to prevent?† â€Å"If same sex marriage is legalized there is no natural stopping point in redefining what is or is not acceptable.† It would take much longer to legalize polygamy then gay marriage because it is more socially taboo.† That is the reason that polygamists would get away with trying to take credit on same sex marriage (Attorney John Bucher). Second, gay marriage will affect on t... ...arched alongside Martin Luther King Jr, said the proposed Marriage protection Act was a step backward in civil rights. â€Å"Those of us who came through the civil rights movement saw the federal courts as a sympathetic referee. If it had not been for the federal courts, where would we be? If it had not been for the supreme court of 1954, there would still be legalized segregation in America to vote for this legislation would be like members of congress trying to stand in the courthouse door, just like Government. Wallace stood in the schoolhouse door to stop the integration of Alabama schools today it is gay marriage, tomorrow it will be something else†. In conclusion, it seems that the basic problem facing the problem is the limits between a right and privilege. The problem with an issue like marriage is that it is neither a right nor a privilege. In its simplest form a marriage is a union between consenting souls to share assets, responsibility, and form a â€Å"Unit†. We have the right to life, liberty, and a pursuit of happiness, we do not; but it is a system that not only works well but has also been established as our system of laws. So the idea about gay marriage should be banned.

Hope in Oedipus at Colonus Essay -- Oedipus at Colonus Essays

Hope in Oedipus at Colonus      Ã‚  Ã‚   The Greek tragedy Oedipus at Colonus was written by the renowned Greek playwright Sophocles at around 404 B.C.. In the play, considered to be one of the best Greek dramas ever written, Sophocles uses the now broken down and old Oedipus as a statement of hope for man. As Oedipus was royalty and honor before his exile from his kingdom of Thebes he is brought down to a poor, blind old man who wonders, â€Å"Who will receive the wandering Oedipus today?† (Sophocles 283) most of the time of his life that is now as low as a peasant’s. Although former ruler of Thebes has been blinded and desecrated to the point where he is a beggar, he will not give up on his life and on the life of his two daughters Antigone and Ismene, and his two sons Eteocles and Polynieces who were supposed to help their sorrowful father like true sons and true men but instead they â€Å"tend the hearth like girls.†(304). Yet Oedipus still gives praise to those who have helped him, his daughters Antigone and Ismene, although he has no sight, is poor, and his life is of no meaning to him, he recognizes honor and loyalty when he sees it: â€Å"Antigone from the time she left her childhood behind and came into full strength, has volunteered for grief, wandering with me, leading the old misery, hungry†¦Hard labor, but you endured it all, never a second though for home, a decent life, so long as your father had some care and comfort. And you, child, in the early days, all unknown to Thebes you left the city, brought your father the oracles, and prophecy said to touch his life. You were my faithful guard, you took that part when I was an exile from the land†¦Ã¢â‚¬  (304). It would be hard to think of any suffering more overwhel... ...Hall, Inc. Englewood cliffs, New Jersey. 1968. Roche, Paul. The Oedipus Plays of Sophocles. The New English Library Limited, London. New York and Scarborough, Ontario. 1958. Sophocles. The Three Theban Plays: Antigone, Oedipus The King, Oedipus At Colonus. Penguin Books. New York, New York. 1982, 1984. Sophocles: A collection of critical essays edited by Thomas Woodward: Oedipus at Colonus. Whitman, Cedric H. Prentice-Hall, Inc. Englewood Cliffs, New Jersey. 1966.    Outline I. Oedipus’ decency i. To daughters ii. To sons II. Appearance i. Characteristics ii. Clothing iii. Blinded iv. Confident III. Sufferings i. Murder of father/wed mother ii. Betrayed by sons iii. Exiled iv. Blinded/beggar IV. Divinity i. Prays to gods who are to punish him ii. Chooses place of death V. Effect i. On Theseus ii. On man   

Wuthering Heights Essay

Topic: Heathcliffs whole aim in the novel is to gain revenge. Does he succeed? Discuss Why does he want revenge? Heathcliff through the book Heathcliff’s Revenge Introduction Define revenge Conclusion Body Con’sPro’s The people he takes revenge Did he succeed? Kills Hindley Catherine Hareton raised by Nelly Thrushcross Grange and Wuthering Heights he gambles Topic: Heathcliffs whole aim in the novel is to gain revenge. Does he succeed? Discuss Revenge is to inflict hurt or harm on someone for an injury or wrong done to oneself.Heathcliff seeks revenge for everything he has been through, the hurt, abuse he suffered at the hands of Hindley. Two main subjects push Heathcliff to boiling point: his desire for Catherine’s love and his need for revenge. His love for Catherine endures, as his need to get revenge on Hindley which occurs after Mr. Earnshaw’s death. It is only after Catherine’s death that Heathcliff’s revenge towards Hindley, Edg ar begins getting worse as Heathcliff assumes control of Hindley’s house and son, as well as verything that is Edgars like Thrushcross Grange. Heathcliff wants to own ‘Wuthering Heights’ and ‘Thrushcross Grange’! Heathcliff is a heavy drinker and a gambler which is why he gambles in the hope to win Thrushcross Grange. When Heathcliff visits Catherine Linton he realises that Isabella Linton is infatuated with him. Heathcliff treats Edgar with absolute contempt,† Cathy, this lamb of yours threatens like a bull. †Edgar realises that he needs to fight Heathcliff to break down in fear.Though Edgar is humiliated, Heathcliff departs saying,† I wish you joy of the milk-blooded coward, Cathy! † Heathcliff’s plan for revenge on Edgar and Catherine is to marry Isabella, who is ignorant of love and men because she has never experienced either. Heathcliff wants to hurt Edgar because of his marriage to Catherine, and wants to get rev enge on Catherine by making her jealous, which will show her that there is no love left for them to be together.This will hurt Catherine tremendously as she has always loved Heathcliff but it degrades her to marry him. Heathcliff is haunted by the ghost of Catherine because he is till motivated by the need for revenge and tries to get young Cathy away from Edgar by having her marry his son, Linton. Heathcliff never finds peace even after he dies. He meets Catherine in death and that is when he truly becomes happy. Heathcliff succeeds to take things from those who he thought had wronged him, specifically Hindley. Word count: 360