Anthro 101 Essay Example | Topics and Well Written Essays - 750 words

Anthro 101 - Essay Example So little is thought about Sahelanthropus and Ardipithecus that it is trying to put it convincingly on the tree. Sahelanthropus was found by Ahounta Djimdoumalbaye in 2001 in Chad, in the southern Sahara desert. Sahelanthropus has little mind size, temple edges and little canine teeth, which are normal for later primates. Ardipithecus found by a group drove by Tim White, Berhane Asfaw and Gen Suwa in the years 1992 and 1993 in Ethiopia. Ardipithecus is a staggeringly complete fossil with around 120 cm (311) tall and weighs around 50 kg (110 lbs). In August 1995, Meave Leakey, a zoologist at the National Museums of Kenya and her partners revealed the revelation of primates from the Lake Turkana district in northern Kenya. These finds, dominatingly from the site of' Kanapoi, run in age from 3.9 to 4.2 million years and comprise generally of, teeth and jaws, They show solid similitudes with A. afarensis yet the Kanapoi primates are described by a progression of anatomical highlights that recognize them as another species. A. anamensis. Despite the fact that characters, for example, tooth development and the propping of the frontal piece of the jaw are different in these two species, the more antiquated character state in Australopithecus anamensis makes it a decent predecessor to Australopithecus afarensis. Australopithecus afarensis was found by Donald Johanson in 1973 at Hadar in Ethiopia. It was a grown-up female of around 25 years. Her pelvis, femur (the upper leg bone) and tibia demonstrate her to have been bipedal. She was around 107 cm (36) tall (little for her species) and weighed around 28 kg (62 lbs) From the figure above, Australopithecus anamensis is decided to be a sole precursor to Paranthropus aethiopicus and robustus, and in light of the fact that the two of them shows a large group of highlights inferred the strong way, they are not seen as an

Compare and Contrast the Speakers Essay

The Road Not Taken and Stopping by Woods on a Snowy Evening are both awesome sonnets. I feel The Road Not Taken is one that helps me to remember myself. I will reveal to you how they vary and yet are so much similar. In The Road Not Taken he tells us that he needs to settle on a choice. So as to settle on that choice he looks toward he can to perceive what street he needs to take. He discusses how the way he took may have been the better on for him. It had been the one less went on. In Stopping by Woods on a Snowy Evening he likewise has a choice to make. He is strolling with his pony in the forested areas. There are no others around on this blanketed night. He stops in the forested areas to watch them feel up with the day off. Indeed, even his pony thinks this is an odd thing that he is doing. It’s cold and dull, in addition to he realizes he has a long way to go before he can get any rest. Presently the two speakers have a contention to deal with. One needs to choose which way he will take while different needs to choose if he will stop in his way. The two of them are on a way and the two of them need to get to the furthest limit of their way. In The Road Not Taken he settles on is choice by taking the way less voyaged. Halting by Woods on a Snowy Evening realize he has a long way to go so as to rest so he can’t stop now. As should be obvious we as a whole have decisions to make and ways to travel. There will be things that come in your manner that will get you off course, yet you need to ensure you jump on the way till the end.

Critical analysis worksheet Essay Example | Topics and Well Written Essays - 500 words

Basic examination worksheet - Essay Example Article 2: It is silly to state that cash doesn't impact legislative issues nowadays. The contention that the quantity of individuals who accept that cash can change the course of legislative issues is equivalent to the couple of individuals who have faith in a worldwide temperature alteration is anything but a strong contention. The previous Federal Elections Commission director Bradley Smith discusses proof, yet he doesn't give any. Majority rules system was established on the premise that each individual reserved the privilege to pick government, yet the huge convergence of cash has totally dissolved this procedure. Crusades have taken on such significance that they are for the most part legislators ever appear to do, rather than concentrating on genuine strategies that will better the nation. Article 1: The principal question I would ask would be: Are these visitor appearances started by the visitor or the system. The subsequent inquiry would be: Are visitors paid for their appearances, and if so is there a financial plan for this? Article 1: I do concur with the primary reason of the perusing since I realize that enormous corporate have the cash and political impact to have the option to make sure about visitor appearances on these link systems. I have witnessed it ordinarily where a visitor observer will not think about the opposite side of the contention, so they clearly have a type of predisposition. Article 2: I do concur that cash presently appears to control legislative issues in a manner more than ever. Simply a year ago I saw several political advertisements on TV. These advertisements probably cost a large number of dollars, yet the explanation they were indicated so much is on the grounds that lobbyists needed to get their competitor chose. Article 1: I imagine that we ought to talk about the development of these anteroom gatherings and worldwide corporate that can impact the democratic open to such an extent. Majority rules system ought to be about opportunity of supposition, yet here and there it appears we just get the chance to hear one perspective, and it may not really be the best perspective. Article 2: I believe that we ought to talk about how

Supply Chain Strategic Management Research Paper

Flexibly Chain Strategic Management - Research Paper Example Worldwide business condition is getting profoundly serious as a few driving worldwide associations are attempting to create and execute exceptional business activity systems so as to fulfill current market need and accomplish upper hands. Tesco Used to embrace distinctive one of a kind procedures in the business activity forms so as to meet business objectives and corporate goals. The association consistently creates client and worker driven business procedures to achieve maintainable business development rate. Keeping up maintainability in every single business activity procedures can assist an association with maintaining powerful business exhibitions. Tesco Plc. continuously attempts to keep up manageability in business activity procedures to create successful relationship with the investors and partners. Â The association is unequivocally concentrating on the usage of CSR and reasonable exercises over the flexibly anchor organize so as to achieve the key arrangement. The key arr angement of the association is to look after natural, social and monetary manageability through moral business activity exercises. Practical flexibly chain exercises are helping the investors of the association to look into the business methodologies of Tesco a few associations are attempting to benefit from the potential chances to improve gracefully chain exercises. High carbon discharge level in coordinations and flexibly fasten because of high utilization of petroleum product and vitality sources are making. significant worries for the worldwide retail chain associations. Thusly, Tesco can get the chance to utilize compelling vitality assets to keep up low carbon discharge level with the goal that the association can legitimize its corporate objectives and key arrangement. Likewise, the association can attempt to draw in representatives in the coordinations and flexibly chain system improvement process so as to acquire proficiency the gracefully chain the executives procedure. E xploitation of this open door will assist the association with improving gracefully chain exercises.

APN Leader Interview Research Paper Example | Topics and Well Written Essays - 1250 words

APN Leader Interview - Research Paper Example Morris A. Magnan. Dr. Morris is a propelled practice nurture in the field of clinical medical attendant master (CNS) and the beneficiary of the clinical medical attendant expert research grant of the year 2009. The reason for the meeting would invigorate the enthusiasm of the understudy nurture just as medical caretaker specialists on the hugeness of cutting edge nurture expert. The meeting is similarly purposed to pinpoint the impact nursing has on wellbeing part conveyance combined with the need of research in nursing as a methods for development in the norms of nursing care conveyance. Through a meeting with a propelled authority in nursing, other up and coming medical caretakers can learn through the experience and collection in information on other individual attendants (Varkey, Reller, and Resar, 2007). A meeting held with Dr. Morris A. Magnan in his office at the school of nursing research focus at Wayne state college uncovered an organization of nine center skills in cutting edge nurture practice that are significant in his strength as a clinical medical caretaker forte. The following is a piece of the reported meeting that featured the essentialness of the center abilities in his forte. (At 9:00am in Dr. Morris A. Magnan’s office in Wayne state college division of nursing sciences. The workplace is noticeably composed with several desk work arranged in various plate on the table. On the divider balance three graphs with the one behind Dr. Morris showing instruments with which pressure wounds can be forestalled particularly in the geriatric patients. Dr. Morris officially welcomes me to his office implying the need to start the meeting.) Dr. Morris: Nursing is unquestionably a critical calling in human services conveyance. With the improvement in innovation and changing in way of life, there is nonstop conclusion of new contaminations and conditions. The fate of nursing will in this way rely upon the

Success depends upon maturity!

Success depends upon maturity! Maturity is many things. It is the ability to base a judgment on the big picture, the long haul.It means being able to resist the urge for immediate gratification and opt for the course of action that will pay off later.One of the characteristics of the young is I want it now. Grown-up people can wait.Maturity is perseverancethe ability to sweat out a project or a situation, in spite of heavy opposition and discouraging setbacks, and stick with it until it is finished.The adult who is constantly changing friends and changing mates is immature. He/she cannot stick it out because he/she has not grown up.Maturity is the ability to control anger and settle differences without violence or destruction. The mature person can face unpleasantness, frustration, discomfort and defeat without collapsing or complaining. He/she knows he cannot have everything his/her own way every time. He/she is able to defer to circumstances, to other people-and to time. He/she knows when to compromise and is n ot too proud to do so.Maturity is humility. It is being big enough to say, I was wrong. And, when he/she is right, the mature person need not experience the satisfaction of saying, I told you so.Maturity is the ability to live up to your responsibilities, and this means being dependable. It means keeping your word. Dependability is the hallmark of integrity. Do you mean what you say-and do you say what you mean? Unfortunately, the world is filled with people who cannot be counted on. When you need them most, they are among the missing. They never seem to come through in the clutches. They break promises and substitute alibis for performance. They show up late or not at all. They are confused and disorganized. Their lives are a chaotic maze of broken promises, former friends, unfinished business and good intentions that somehow never materialize. They are always a day late and a dollar short.Ann LandersMaturity is the ability to make a decision and stand by it. Immature people spend their lives exploring endless possibilities and then doing nothing. Action requires courage. Without courage, little is accomplished.Maturity is the ability to harness your abilities and your energies and do more than is expected. The mature person refuses to settle for mediocrity. He/she would rather aim high and miss the mark than low-and make it.Maturity is the art of living in peace with that which cannot be changed, the courage to change that which should be changed, no matter what it takes, and the wisdom to know the difference.By Ann landers

Odor Perception on the AP Biology Exam

Last year, AP Biology students did a great job applying their math skills to the test. On average, 55% of math related question were answered correctly compared to 35% in 2013! That’s great news but there were still many questions that students struggled with such as free response Question 7 about odor perception. This question gave students a particularly tough time with 70% of students earning 0 out of 3 possible points. So, let’s break this question down and review neuronal signaling. Question 7 goes as follows and can be found here Smell perception in mammals involves the interactions of airborne odorant molecules from the environment with receptor proteins on the olfactory neurons in the nasal cavity. The binding of odorant molecules to the receptor proteins triggers action potentials in the olfactory neurons and results in transmission of information to the brain. Mammalian genomes typically have approximately 1,000 functional odorant-receptor genes, each encoding a unique odorant receptor. (a) Describe how the signal is transmitted across the synapse from an activated olfactory sensory neuron to the interneuron that transmits the information to the brain. (b) Explain how the expression of a limited number of odorant receptor genes can lead to the perception of thousands of odors. Use the evidence about the number of odorant receptor genes to support your answer. Answering Part A It is given that odorant molecules are binding to receptor proteins on the olfactory neurons and triggering action potentials. These action potentials are then transmitting information to the brain. Even if you don’t quite remember all the steps involved in olfactory transduction, that’s fine. Read carefully and you will see that part A is asking you what happens at the synapse to get information from an activated olfactory sensory neuron to the interneuron. Remember that â€Å"information† is passed in the form of neurotransmitters. Some students recalled that neurotransmitters are released into the synaptic cleft but failed to mention a critical step, which is the binding of those neurotransmitters to receptors on the postsynaptic membrane.To get full credit for this portion it was necessary to state that neurotransmitters are released from the olfactory neuron and bind to the receptors on postsynaptic neurons. Answering Part B The statement tells us that mammalian genomes have about 1,000 function odorant-receptor genes encoding a unique odorant receptor. Remember that odorant-receptors genes = DNA and odorant-receptors = proteins. So how can 1,000 genes make receptor proteins that can recognize thousands more odors? Since we know that each gene encodes a specific receptor, one possibility is that an odorant molecule can be recognized by more than one odorant receptor.Similarly, one receptor can bind to more than one odorant molecule could also be an answer. Oftentimes in class you may draw receptors and neurotransmitters (ligand) using the lock and key model. It is important to note that more than one ligand can be recognized by the same receptor, although maybe at varying degrees! Thus, the combination increases the number of detectable odors. Another explanation would be that different odors could activate different combinations of neurons whose signals are integrated by the brain to perceive different smells. Thus the multiple interactions of neurons in the brain can result in recognition of thousands of odors. A more advanced mechanism would include alternate splicing where one gene transcript can get spliced in different ways to produce more than one mRNA. This mRNA in turn can be translated into different proteins. This would lead to many combinations of receptors that could be produced from the same gene. This question tests the conceptual knowledge about how a stimulus, like odorants, can generate a sensation that is then interpreted by the brain into a perception, like smell. The same basic principles can be applied to all the different types of sensory perception so let’s review how a stimulus generates an action potential. Sensory Transduction External stimuli, such as heat, light, and chemicals, and internal stimuli, such as blood pressure and body position, are all forms of energy. This energy is converted into changes in membrane potential of their respective sensory receptors by opening or closing ion channels on the sensory receptor’s plasma membrane. This change in membrane potential is known as a receptor potential. These receptor potentials are graded and their magnitude varies with the strength of the stimulus. A stimulus such as an odorant can bind to odorant receptors triggering a signal transduction pathway involving a G protein, adenylyl cyclase, and the second messenger cAMP. The second messenger opens ion channels in the plasma membrane that are permeable to Na+ and Ca2+ causing an influx of these ions. Sensory Transmission Once a stimulus has been transduced into receptor potentials, action potentials can be sent to the central nervous system if a certain threshold is met. When a neuron is not being stimulated, it remains in its resting state where there are more sodium ions [Na+] outside the cell and more potassium ions [K+] inside the cell. If a stimulus opens K+ channels the inside of the membrane becomes more negative resulting in hyperpolarizations. If Na+ channels open, an influx of Na+ causes a depolarization where the inside of the membrane becomes less negative. If a stimulus is strong enough to produce a depolarization that reaches the threshold, an action potential is triggered. During the rising phase of an action potential Na+ influx makes the membrane more positive but during the falling phase Na+ influx is blocked and K+ channels open allowing efflux of K+, making the inside of the cell negative again. Since K+ channels close slowly, too much K+ leaves and results in an undershoot which is corrected when Na+ channels open the membrane returns to resting potential. Remember that during the undershoot another axon potential cannot be triggered. This is called the refractory period and sets the maximum frequency at which action potentials can be triggered. Since many sensory neurons spontaneously generate action potentials at a low rate, a stimulus does not switch the production of action potentials on or off but rather modulates the frequency at which they occur. Integration of Sensory Information Action potentials are conducted along the length of an axon in one direction toward the synaptic terminal. Once the action potential reaches the synaptic terminal it opens voltage gated Ca2+ channels allowing Ca2+ to enter. This causes synaptic vesicles to fuse with the presynaptic membrane and release neurotransmitter into the synaptic cleft. The neurotransmitter binds to the receptor portion of the ligand-gated ion channels in the postsynaptic membrane and opens them. This allows a change in the membrane potential of the postsynaptic cell causing either excitatory or inhibitory postsynaptic potentials. These postsynaptic potentials are graded potentials that can either excite or inhibit action potentials. All of the receptor and postsynaptic potentials are integrated through summation and create a pattern of activity that passes through different parts of the brain to perceive the sensory information. Need help studying for AP Bio? ; More articles on biology: How to Study for AP Biology – a General Method How to Study for Biology: 10 Failsafe Tips Biology Tutor: How to Remember the Steps of Photosynthesis

Essay on Comparison of Modern Day Heroes and Beowulf

Comparison of Modern Day Heroes and Beowulf Most of us have heard of modern day heroes such as Spiderman, Superman, and the Hulk. Each is a hero to many children. Heroes are introduced to people early on in life usually as fictional characters, but as children grow older their perceptions of heroes alter. The characteristics of a hero are usually based around the ideas of a society or culture. In the epic Beowulf, the main character is thought of as a hero. Beowulf, a pagan warrior and the main character of the epic, shows certain characteristics such as bravery, loyalty, and generosity, which portray him as a hero. It is interesting how modern day heroes show the much of the same qualities as Beowulf. Bravery is a trait that†¦show more content†¦Loyalty is defined in Merriam Webster dictionary as â€Å"faithful in allegiance to ones lawful sovereign or government†. Also known as comitatus, Beowulf declares But if battle should claim me, send this most excellent coat of mail to Hygelac, this best of corslets that protects my breast; it once belonged to Hrethal. the work of Weland. Fate goes ever as it must! In this passage Beowulf is saying that what ever may happen to his body, send his coat of mail to his leader, for that is where his loyalty belongs. United States soldiers are often thought of as heroes, and travel to parts of the world where they might face death, and instead of burying their body in foreign lands they choose to be brought back to their homeland to be buried, showing their loyalty to their country. Generosity another trait of a hero is depicted by Beowulf on many occasions in the epic. When hearing of Grendel terrorizing Herot, Beowulf ventures off to see if his assistance was needed. He does this out of generosity, and when much treasure was rewarded, he gave it to his kingdom rather then keeping it for personal profit. After the September 11th tragedy occurred people came form far and wide to help out or donate money. Generosity is also displayed every year at Christmas when people go out of their way to help needy familiesShow MoreRelatedModern Hero vs. Anglo Saxon Hero Essay814 Words   |  4 PagesTodays modern day hero has similarities and differences than the Anglo-Saxon hero. The two heroes each have different values they believe in. Also, they are motivated to fight for different reasons. An Anglo-Saxon hero also fights differently than a modern day hero. An example of this comparison is Bono from the band U2 and Beowulf. Both modern day heroes, like Bono and An glo-Saxon heroes, like Beowulf, try to improve their societies, but do it in different ways and for different reasons. Anglo-SaxonRead MoreHeroism : Beowulf And Cuchallain928 Words   |  4 Pagesqualify to be called a hero, many people have done some heroic things at some point in their life; Beowulf and Cuchallain demonstrated heroism through their actions. A hero in the medieval times is considered to be someone that is a noble character that fights for his honor or the honor of his kingdom or community and also someone that is willing to risk his or her life for the greater good. Beowulf was a brave man that volunteered to fight a monster that was terrorizing the people of Herot. He heardRead MoreBeowulf : A Modern Epic Hero1595 Words   |  7 Pagesare saving the day. What comes to my mind is a tall, muscled, and good-looking man. The abilities epic heroes hold are without a doubt unspeakable. In common heroes today, they hold the ability to be strong, courageous, and have superhuman features. For example, the Anglo-Saxon heroes were always prepared to put their own lives in jeopardy for the g reater good. Heroes always have target goals they must achieve in order to accomplish significant objectives in society. Majority of heroes have superhumanRead MoreCritique Analysis Of Beowulf753 Words   |  4 PagesCritique Paper – Beowulf In the epic Beowulf, the main character Beowulf possesses all the qualities of a hero during the Anglo Saxon Era. He demonstrates his courage, loyalty, wisdom, and strength but are these qualities enough to consider him a hero by the standards of today? Beowulf has qualities that strong heroes have but didnt struggle to get them because he was born with it. He has many adventures, like fighting Grendel and other monstrous creatures but was very sure of himself. He wasRead MoreThe Four Characters Of Beowulf And Modern Day Heros738 Words   |  3 PagesThere are two basic types of heroesheros. Some heroes Heros take the direct approach and overcome obstacles with raw power and strength, both physical and moral. Others use their intelligence along with trickery and ruthlessness. It is hard for a hero to take a more direct approach than Beowulf. For example, he rips Grendel’s arm right out of its socket! He also shows moral strength by being champion of the values of his society. There are also some other things that can differentiate two types herosRead MoreBeowulf vs. Gilgamesh1212 Words   |  5 PagesBeowulf Vs. Gilgamesh The two cultures I chose to compare heroic values for are the ancient Mesopotamia and ancient Anglo-Saxon cultures. The texts I used in the comparison are Gilgamesh for Mesopotamia and Beowulf for Anglo-Saxon. Although they posses many similar heroic characteristics they also differ greatly. Beowulf is the earliest surviving epic poem written in a modern European language. It was written in Old English sometime before the tenth century A.D. The poem describes the adventuresRead MoreA Critical Appraisal of: Beowulf and Gilgamesh Essay examples1640 Words   |  7 PagesA Critical Appraisal of: Beowulf and Gilgamesh There are many differences and critical comparisons that can be drawn between the epics of Beowulf and Gilgamesh. Both are historical poems which shape their respected culture and both have major social, cultural, and political impacts on the development of western civilization literature and writing. Before any analysis is made, it is vital that some kind of a foundation be established so that a further, in-depth exploration of the complex natureRead MoreUnderstanding The Modern Medieval Hero Essay1872 Words   |  8 PagesUnderstanding the Modern Medieval Hero While the heroes themselves were crafted in time periods far apart, the foundation for Batman’s character can be traced back to Beowulf. This ‘character’ of The Hero is considered to be the ever-evolving foundation for many of the super-heroic characters prevalent in modern media. Batman and Beowulf in particular; as heroes they are strong, swift. As men they are sought after and considered the would be pinnacle of ‘attractive’ for their times. Being born ofRead MoreLiterary Vs. Real Life Heroes1618 Words   |  7 Pagesâ€Å"What makes a hero different in literature compared to real life heroes?† The heroes in literature works can be traced back through centuries of stories. A hero is usually seen as the â€Å"good† guy or the savior. They exhibit heroic behaviors. A literary hero can be critiqued into many different forms of literary heroes. Real life heroes are people in everyday life that do nobel exhibits in everyday life that people see as heroic. Both literary and real life heros have some similarities and differencesRead MoreAnalysis Of The Poem Beowulf 3700 Words   |  15 PagesJames Quimby Mrs. Morris AP English 2 September 2014 Summer Reading Assignment Beowulf 1. This epic poem is one of the first works composed in the English language. It also tells us about the Anglo-Saxon people who lived in England and their culture. What values did these people support? What ideals did they try to live by? How do their values compare to our values today? Try to find similarities between our culture and this ancient culture. Use examples from text to support your points. The Anglo-Saxon

Family Guy and Freud - 803 Words

Skylar Thompson Dr. Russell Carter English 111-F18 February 20, 2013 Thesis Statement Everyone is entitled to their own opinion, and when it comes to the television series, Family Guy, everyone does. A person either loves the series or absolutely hates it. Antonia Peacocke voiced her opinion on the hit series in her article, Family Guy and Freud: Jokes and Their Relation to the Unconscious. At first she was just another addition to the other Family Guy haters, but she eventually came around and saw the humor after the hard to swallow punch lines. â€Å"Family Guy does not aim to hurt†¦ creators take certain measures to keep it from hitting too hard.† Peacock says (307). What the creators are reenacting in the shows are not exactly, socially†¦show more content†¦Furthermore, the cancellations were the least of the series producers problems, they have also been sued for a numerous of times for their controversial jokes. Family Guy is notorious for their, what some would say, crude jokes; although, they are just really shedding light on truthful thi ngs going on in the world today. Basically, the show says things that the rest of the world is scared to speak on. Peacocke also noticed this, that the creators did not mean any harm by theShow MoreRelatedMy Dream Essay1054 Words   |  5 Pagesmother may be a part of it. I am from a family where religion is a big part of us minus my dad who is not religious at all, my mother always says that we should wait till we get married before we have sex and that weighs heavy on me. The devil, which, is my shadow/trickster is my unconscious desire of wanting to have sex with the guy that I am talking to even though I am not married to him. I have been spuriously this desire, even before I started talking to this guy for a very long time. It is not likeRead MoreDr. Sigmund Freud s Theory Essay1662 Words   |  7 Pageslevel class I had no idea that there was more to Dr. Sigmund Freud’s (1856-1939) thoughts and theories. In my mind Freud was the reason for victim blaming in today†™s culture and helped contribute to the systematic sexism that women face in today’s society; I even wrote about that in my response to some of his readings that he was the cause of all evil in the world essentially. While Freud is the cause for a lot of these ideas, and he was a sexist, he is not the perpetrator of these ideas, and he wasRead MoreOne Of Holden’S Main Defense Mechanisms In The Novel Is1408 Words   |  6 Pagesderive from the relationship with Holden and his mother. Freud would argue that Holden’s lack of any meaningful attachment to his mother leaves him feeling inadequate and depressed thus making Holden isolate himself. In an article by Neil Farber M.D the main idea was on mother and child relationships and how it affects the child’s development and psychoanalysis. Farber acknowledges that â€Å"parent-child relationships influences child and family functioning as well as and has the used longitudinal studiesRead MoreEverythings A rranged1720 Words   |  7 Pagesat University. Both of them love each other deeply. As they went for longs term vacation, their secret affair discovered by their parents. The story tells about how these young couple, especially Rukumani has struggled and suffered because of their family members, relatives and their community as they try to get together in life. Her marriage was arranged against her own wish. The main characters in this story are Rukumani and Devanayagam. Meanwhile, the other characters are Johnny Chew, Amy Wong,Read MoreSigmund Freud s Theory Of Psychology1378 Words   |  6 Pagesone theory, I think that connects to us as humans the most would be theory 3: Psychoanalysis. I found this theory very interesting. Sigmund Freud started the study of psychoanalysis, stating that talking about how you feel is true psychoanalysis, also known as talk therapy. Back in the 1800’s, this was known as â€Å"cleaning the chimney† or â€Å"chimney sweeping†. Freud said there are three levels of the psyche, and when remembering them think of an ice burg. The first level being conscious, or the top ofRead MoreMovie Review : Puppy Love 1461 Words   |  6 Pagestitled â€Å"Dora- the Movie†. At the turn of the 20th century, Freud published his now infamous case study of Dora, a young woman he temporarily treated for hysteria. His findings and explanations for the woman’s affliction are particular and in my opinion, peculiar. He concludes that the reason that Dora has such hysteria and afflictions is ultimately caused by her psychological trauma stemming from her sexual repression. Even though Freud published this case over a hundred years before the releaseRead MoreDepression : A Serious Mental Health Disorder1504 Words   |  7 Pagesoccur or already is present. Here is an example of Negative Cognitive Triad using my interviewee. Diana believed that she was ugly and worthless, she felt that no one cared for her (she would date a lot of guys because she was searching for someone to love her but she dated all the wrong guys for that), and she would feel hopeless about her future because she believed it wouldn’t go anywhere and that she would always have a minimum wage job. Furthermore, the negative thoughts would shape what someoneRead MoreIs Pop Culture Good Or Bad?1163 Words   |  5 Pageshappen next. Another author who supports the same issue is Antonia Peacocke who is a student at Harvard University. Her main argument is that Family Guy insightfully satirizes United States culture, even if it sometimes takes its jokes too far. In her article â€Å"Family Guy and Freud† makes us realize that we need to know what is funny and what isn’t. Family Guy is one of the few televisions that has been cancelled twice in history. The show originally ran from April 1999 to August 2000 from a largeRead MoreThe Psychosexual Stages Of Childhood Development1108 Words   |  5 Pagesthree different theories. There is a parallel between the psychosexual stages of Freud, and the Psychosocial stages of Erikson such as the similarity of anal stage to the autonomy vs. guilt stage where a sense on independence is learned as a child learns to keep things tidy and maintained. Even though the three Psychologist reach similar conclusions, Harlow’s methods of research is very differ ent from Erikson and Freud. Harry Harlow’s attachment theory centers on the relationship between people suchRead MoreHow Tv Makes You Smarter1532 Words   |  7 Pagestheir academics involved technology that they are currently interested in. This goes along with how Graff feels street smarts can benefit an intellectual goal. Antonia Peacocke mentions how the show Family Guy intentionally satirizes some aspects of American culture, in her writing Family Guy and Freud. Graff would identify with this as some street smart humor being used in a more intellectual way. The topic of the satire may not be the most intellectual thing but the way the jokes are delivered

Substance Abuse And Domestic Violence - 3742 Words

Introduction and Background Many people who seek domestic violence services, and even more who do not seek services, are dealing with substance abuse issues as well as abuse. The reasons that domestic violence victims begin their substance abuse vary, but can include: use as a coping mechanism in order to survive the abusive situation, a way to deal with abuse of the past, coercion and by an abusive partner, chemical dependency, cultural oppression or a new sense of freedom (Bland Edmund, 2005). Whatever the reason for substance abuse, it can lead to isolation and shame. These feelings are then often intensified and magnified when domestic violence is occurring at the same time. There is a large societal stigma surrounding both†¦show more content†¦The most dangerous time in an abusive relationship is when the victim tries to leave, and the average person returns to their abuser seven times before leaving for good. According to the 2011 Wisconsin Domestic Violence Hom icide Report, there were 40 domestic violence related deaths in Wisconsin in 2011. The deceased in these cases ranged in age from less than a year to 82 years, with one in five of them being under the age of five. Most of these deaths occurred shortly after the victim left their abuser (2012). Substance abuse is defined as a pattern of substance use leading to significant life impairment or hardships; like failure to fulfill obligations, substance use in physically dangerous situations, frequent legal problems related to substance use, or continued substance use despite having persistent or recurrent social or interpersonal problems (American Psychiatric Association, 2000). Substance abuse is a diagnosable health problem, but often viewed as a moral failing which can compound the issues of people seeking services for sobriety (Bland Edmund, 2005). Substance abuse can also cause reduced inhibitions, clouded thought processes and lesser abilities to access threats which may caus e a person to miss the warning signs of an abusive person. While they may lessen the self -protective instincts of victims, the side effects of substance abuse are often noticed by manipulative

The Integration of Chinese Americans and Asian Britons in...

There has been enough research done on immigrant communities in the United States of American and The United Kingdom yet little on a combination of the two. This paper critically examines the integration of the Chinese Americans as well as their counterparts, the Asian Britons in the United Kingdom. The worlds immigration pattern has transformed societies and those thought of as visitors turned hosts. In many parts of the world especially in the United States and the United Kingdom, there are remarkable stories of people who came from poverty areas with stringent, cruel customs and many years later enjoy the fruits of their efforts despite undergoing numerous difficult challenges. Kinston, (1981) explains that those first American generations how the invisible world they built around their childhood fitted in the real America. This is the story of the three generations of Chinese Americans in the United States and Asian Britons in the United Kingdom. The integration of Chinese Americans and Asian Britons into the United States of America and United Kingdom posed a great racial challenge. The racism factor was especially daunting for the Chinese in America than the Asian Britons. With new immigrants, the natives adopted a sort of Millet model were there was separatism and high level of fragmentation and isolation. Integration was unheard of and an impossibility. Economic crises during 1870 in the United States of America resulted in job losses for Americans. This broughtShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesand Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Read MoreUK - Analysis Report31935 Words   |  128 PagesCOUNTRY ANALYSIS REPORT United Kingdom In-depth PESTLE Insights Publication Date: May 2010 OVERVIEW Catalyst This profile analyzes the political, economic, social, technological, legal and environmental structure in the United Kingdom. Each of the PESTLE factors is explored on four parameters: current strengths, current challenges, future prospects and future risks. Summary Key findings Strong democratic system, but the threat from terrorism continues to be high The UK adheres to aRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesEdition Reed−Lajoux and others . . . This book was printed on recycled paper. Management http://www.mhhe.com/primis/online/ Copyright  ©2005 by The McGraw−Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This

Differences Between Count Dracula and Vlad Tepes Free Essays

â€Å"Dracula† is a book written by Bram Stoker that was inspired by Vlad Tepes, which causes some confusion about where fact ends and fiction begins. The two undoubtedly share some similarities. For example, they are both in positions of nobility. We will write a custom essay sample on Differences Between Count Dracula and Vlad Tepes or any similar topic only for you Order Now Before becoming a vampire Dracula was a prince and Vlad was a voivode. They are both also from Transylvania, although â€Å"Dracula† does not take place entirely in Transylvania. Although there are elements of Tepes in the character of Dracula, a great deal of it was embellished for dramatic effect. Dracula and Vlad may have had a few similarities, but they are also very different. In Stoker’s novel Dracula is depicted as blood thirsty. Although Vlad was also blood thirsty, he and Dracula had very different ways of satisfying their thirst. Vlad was just a monarch with a very sadistic streak. He used this power to kill people who had personally offended him. Vlad killed in many ways but his favorite way to kill his victims was to impale them on a wooden stake, which is a very slow and agonizing way to die. Victims sometimes endured this for hours or days. Throughout his reign, Vlad systematically eradicated the old boyar class of Wallachia. Dracula killed and then fed on the blood of his victims. Vlad and Dracula’s motives for killing so many were different. After the death of his wife, Dracula sold his soul to the devil. This transaction turn Dracula into a vampire that survives by sucking the blood from his victims and transforming them into vampires. Vlad’s motivation in killing so many was to exact revenge for the death of his father and brother. Perhaps this difference causes the vastly lights that they are seen in. Dracula is a villian, but many Romanians view Vlad as a hero. His reputation in his native country is one of a man who stood up to both foreign and domestic enemies. In Romania he is considered one of their greatest leaders. Dracula had a bevy of superpowers to aid him in his dastardly deeds. Dracula had the power to shape shift. In the novel he shifts into things such as a bat and a wolf. He also possesses superhuman powers like being able to crawl on vertical surfaces and manipulating the weather. The most important characteristic of Dracula is that he is undead. The only way to kill Dracula is to decapitate him and impale him with a wooden stake through the heart. Vlad on the other hand, had no superpowers and was for the most part a normal person. Vlad and Dracula are both remembered for the same reason: their atrocious murders. They were both prolific killers. Despite their many differences, they will probably always be associated. How to cite Differences Between Count Dracula and Vlad Tepes, Essay examples

Managing - Leading and Stewardship Sample - MyAssignmentHelp

Question: Write an essay about the managing leading and stewardship. Answer: Introduction: The ideas of managing, leading and stewardship can be identified as typically interrelated both in our familial, personal and mainly the professional life. As opined by Menzel 2012, Managing is associative, spontaneous and principled. It is not all about the actions you perform as well as the pattern of your relation and the interaction style with others. In an organization, a strong management skill is needed, as there are a number of different kinds of people are interacting. In addition to this, I will describe the leadership as the deed of leading a group or an organization, or the aptitude to perform this responsibility. Therefore, it can easily be understood how important for these ideas are to be amalgamated. Now, if we talk about the initiative of Stewardship, it can be said that this particular idea talks about the responsibility of the companies to recognize and deal with their influence on the environment. Now, according to my opinion and experience, it is important for a company to integrate all of them to obtain a better organizational environment and thus can gain better profitability. Discussion: Before our professional life, we all have our world. It consists of our family, friends, schools or the universities. This pre-professional life provides us a number of experiences and thus helps us in developing a number of ideas. In the context my life, I had a general idea of management. I had a fade notion that it is a process and faculty manipulating or controlling things or the people. In my family, I got to know the people who are people who had a commanding faculty of controlling or manipulating the people. However, it caused me confusion about the true character of a leader and a manager. In my college life, I came into the contact with some people with an astonishing power of influence others. Some of them were my friends. They had some distractive personal characteristics. It was surely their leadership quality, which made them stand out of the crowd. As discussed by Goetschj and Davis 2014, a leader can be described as a person who sets off first and thus leads by setting examples. I encountered such friends who had the power of motivating others. On the other hand, Workingwith the help of stewardshipcan assist abusiness to discover a sustainable practice; develop its repute among clients and save money (Spiller and Stockdale 2013). I used to think that the Stewardship talks about the managers focus on saving the interest of him and the shareholders. However, in the course of this study I came to understand that the role of a steward is to gain a better acceptance among the customers for the organization. The course of this study, I have experienced a number of working experiences. These have shaped my idea and the guiding philosophy of my life. In some of my workplaces, I had to be a member of a team and was being led by the team leader. Sometimes the feeling of redundancy made me demotivated to work with perfection and being dedicated to the work culture or the organizational goals. As opined by Connor 2013, the redundancy is one of the major issues of employee demonization and the subsequent loss of commitment to the new employers. On the other hand, when I got the responsibility of being the team leader and compelled to make other employees redundant I got to know, that sometimes the companies need to follow this strategy for some genuine commercial reasons. However, I have experienced how it hampers the motivational factor of an employee. This course of the study has provided me the knowledge about the alternative strategies of the redundancy. Here, it is needed to perform the role of stewardship role. My previous knowledge and understanding of leadership criticized this strategy of redundancy. However, this course has provided me the managerial knowledge of the importance of cost-cutting for a company. In addition to this, my previous knowledge of management has made me face a number of workplace challenges. In the position of work pressure, I have failed to retain the composure within the employees. This course of study has provided me the knowledge of the importance of taking the responsibility when jobs do not go as designed. As opined by D. Waters 2013, here, the managers need to play the role of a leader. However, during this course of the study, I have developed my skills in leadership and management. Now, I know, it is not enough for a manager to manipulate people. It is important for him to play the role of a leader for the better performance and the fulfillment of the ethical requirements. Now I know it is important to follow some principles for the job of managing, leading and stewardship, and I am still following them. As opined by Turner and Hartley 2016, I need to follow the principle of self-improvement to perform the duties of a manager and a leader. As the basic idea goes with the leadership skill, now I know I have to be the example for my co-workers. It can be expected that the issue of redundancy can also be avoided by it. Now, I am developing and equipping myself with a better knowledge of my job role. It is being helpful in motivating others. As experienced in the course of this study, I am making my team members well informed about their job roles. Now I know a manager needs to be a leader by admitting his mistakes, and this principle is enabling me to win the confidence of my teammates (Raczkowski 2016). Now, I know that it is important for a manager or a steward to be ethical in his role to ensure the low rate of employee turnover. The essence of the stewardship idea talks about being more responsible to the employees and the external environment. Now I am trying to follow them as my guiding principles. I would love to make ethical changes the established pattern of organizational leadership. I think it is needed for a leader to consider the ethical responsibilities that come with his role. However, we need to consider it from the basic level. During my work experienced that the managers or the leaders sometimes behaves like a superior to others. People need to understand that they are not the superiors but the co-workers. However, the organizational structure couples them to behave in this manner (Boni et al. 2014). The organizations need to focus on creating a democratic culture within the setup. It helps people to be more motivated and involved. I would also like to change the work culture prevailing in the present workplaces. A company cannot ignore the issues like cost cut, but to encounter them they should follow some strategies, which help the people with solutions that are more comprehensive. As the professional life poses a great impact on the individual personal life, it i s important to the managers and the leaders to be more sympathetic and helpful. Conclusion: In the conclusion, it can be said that the responsibilities of the managers or the leaders are broad enough to influence the life and attitude of the team members. Therefore, it is a prerequisite for them to understand the ethical responsibilities of these roles. It is not enough to make people attain the strategic goals. They need to concentrate on the increase in the motivation and involvement level of the people. People love to respect a true leader. Therefore, it is important for us to develop a respectable personality with a motivational attitude. If a change in the workplace can be introduced, it will eventually influence our personal life and thus, be helpful in creating a better world. References: Boni, A.A., Weingart, L.R. and Todorova, G., 2014. Building, Managing, and Motivating Great Teams. InElsevier Inc.. Connor, V., 2013. Leading Change: The Collaborative Science and Adaptive Management Program.San Francisco Estuary and Watershed Science,11(3). Waters, R., 2013. The role of stewardship in leadership: Applying the contingency theory of leadership to relationship cultivation practices of public relations practitioners.Journal of Communication Management,17(4), pp.324-340. Goetsch, D.L. and Davis, S.B., 2014.Quality management for organizational excellence. pearson. Menzel, D.C., 2012.Ethics management for public administrators: Leading and building organizations of integrity. ME Sharpe. Raczkowski, K., 2016. Managing and Leading in Public Organisations. InPublic Management(pp. 99-125). Springer International Publishing. Spiller, C. and Stockdale, M., 2013. Managing and Leading from a Maori Perspective: Bringing New Life and Energy to Organisations. InHandbook of Faith and Spirituality in the Workplace(pp. 149-173). Springer New York. Turner, N. and Hartley, P., 2016. Managing and leading projects and project teams.Advancing Practice in Academic Development, p.225.

Australian Taxation Law Disposal of Such Property

Question: Describe about the Australian Taxation Law for Disposal of Such Property. Answer: 1: Three types of payments are reflected by the given study, which needs to be considered as an income from the personal exertion. The main reason attributing to this was that it was privately written and the concerned rights, photographs and script were disposed of after it has been complied with the law. The situation would have different if Hilary would have written story for her satisfaction and would have made the decision to sell of the later (Besley Persson, 2013). The income generated from private exertion comprises of the remuneration, ages, commission, grants, and earnings and has to be understood as the same and this mostly relates to any sort of services delivered and to the employees. The taxpayer accounts for the revenue generated and this is accounted either alone or in partnership. The amount is considered in to the respective accounts which is the assessable income of the concerned individual paying the tax as notified under section 393-10 of the Income tax assessme nt act 1997. Therefore, such types of income which forms a part of the employment of profit and is generated from any sort of property and which is held by an individual who is paying any sort of profits or tax or revenue which has been yielded from the disposal of such property (Bird Zolt, 2014). If the Hilary would be the owner of the copyright of her writing and the contracts would have been in terms of the daily terror, which is created on the Hilarys parameters. If Hilary would be selling off the manuscript for $ 10000, it would not be regarded as the reward for service. In the Brent v FCT (1971) 125 CLR 418 case, it was stated that the payment accounting from the sale of any or disposal of the manuscript would not be considered as sale and would be treated as the ordinary income (Christie, 2015). If it is understood that Hilary is running the business of selling the articles but there is not any possibility of the happening of such things as Hilary has never penned down the story any time soon. However, if the above fact is considered, it can be concluded that the income of Hilary cannot be regarded as the ordinary income. Therefore, the things should be noted that the fact could not be accounted for the assessment under S-15-2 of Income Tax Assessment Act 1997. The reason behind this is that it would not be considered as any form of reward, however, it could be understood that it is a payment made for transferring of the title of copyrights of the articles, which she wrote, and the rights of Daily terror would remain with her. In the event of happening of such situation, the scenario can be considered similar with the Brent, the payment, which is received, would be considered as the ordinary income, and this would be the reward for service (Davison et al., 2016). Therefore, the scenario presented would not form a part of assessment under Section 15-2 of the Income Tax Assessment Act 1997. The reason attributed to this is that gains arising from this is regarded as the ordinary income and is not included in the ion 15-2 (3) of the Income Tax Assessment Act 1997. 2: The payment of $ 50000 is considered as the interest income and this is denoted at the very opening of the case study. The case of Riches v Westminster Bank Ltd (1947) AC 390 at 400 and under this case, the interest is considered as the payment and this is payable as the payment has not been made by the creditors for the money which is falling de under the prescribed date. The surplus payment of $ 10000 by the son to his mother under the presented scenario, is regarded as the payment for the loan amount taken by mother from his son. However, the amount of sum lent to the son by the parents for the time frame of five years for the purpose of constructions, the parent did not make use of such amount of sum (Hatfield, 2015). Therefore, as stated under the Section 6 subsection (5) of the Income Tax Assessment Act 1997 in the form of interest income the amount of $ 40000 would form a part of the ordinary income. However, the necessary conclusion cannot be altered and would be denoted by the sum total of the amount paid after the lending period expiration (Tanzi, 2014). It was mentioned at the initial stage of the case study , that the interest payment were not required by the parents for the loan lent to their son, however extra amount of $ 10000 was paid by the son to his parents. The payment, which is extra, is equivalent to the rate of 5% and this rate at the yearly basis. This rate is accounted from the borrowing of $ 40000. This amount would be regarded as the ordinary income under the interest income head. It can be argued under Section 6 Subsection 5 that the ordinary income do not comprise of the surplus payment and it becomes mandatory to make a declaration that such incomes is separate and it do not forms a part of the amount of the loan provided (Hegemann et al., 2015). 3a: Purchase Price 90,000.00 Month Year of Purchase Sep-86 Sale Price 800,000.00 Month Year of Sale Aug-16 No of Years 29.9 Capital Gain 800,000.00 Tax with Indexation 160,000.00 Purchase Price 90000 Construction cost 60000 Total cost of land 150000 Disposal Proceeds 800000 Net Capital gains 650000 3b: Purchase Price 90,000.00 Month Year of Purchase Sep-86 Sale Price 200,000.00 Month Year of Sale Aug-16 No of Years 29.9 Capital Gain 200,000.00 Tax with Indexation 60,000.00 Purchase Price 90000 Construction cost 60000 Total cost of land 150000 Disposal Proceeds 200000 Net Capital gains 50000 It can be clearly depicted from the case study if Scott transfers the rights of ownership to his daughter. The valuation of such sales is based on the market value rather than on the amount transferred. 3c: Purchase Price 90,000.00 Month Year of Purchase (eg. mm/yyyy) Sep-1986 Sale Price 800,000.00 Month Year of Sale (eg. mm/yyyy) Aug-2016 No of Years 29.9 Capital Gain 800,000.00 Tax with Indexation 160,000.00 Purchase Price 90000 Construction cost 60000 Total cost of land 150000 Disposal Proceeds 320000 Net Capital gains 170000 Gross capital gains 260000 Less: Exemption 130000 Net Capital gains 130000 Assessable as individual 130000 Assessable as company 222090.2613 If the income is assessed on the basis of the parameters of discounted method, this would enable the owner to seek the advantage of tax exemptions. This is noteworthy to denote under the presented case study. However, if the owner were not regarded as an individual rather he is regarded as the company, then the assessable of the company would be considered under the capital gains. This would be done by taking into account with a capital value of $ 222090 under the indexation method. Reference: Besley, T. J., Persson, T. (2013). Taxation and development. Bird, R. M., Zolt, E. M. (2014). Redistribution via taxation: the limited role of the personal income tax in developing countries.Annals of Economics and Finance,15(2), 625-683. Christie, M. (2015). Principles of Taxation Law 2015. Davison, M., Monotti, A., Wiseman, L. (2016).Australian intellectual property law. Cambridge University Press. Gordon, R.H. and Kopczuk, W., 2014. The choice of the personal income tax base.Journal of Public Economics,118, pp.97-110. Griffith, R., Miller, H., O'Connell, M. (2014). Ownership of intellectual property and corporate taxation.Journal of Public Economics,112, 12-23. Hatfield, J. W. (2015). Federalism, taxation, and economic growth.Journal of Urban Economics,87, 114-125. Hegemann, A., Kunoth, A., Rupp, K. and Sureth, C., 2015.Impact of capital gains taxation on the holding period of investments under different tax systems(No. 183). arqus-Arbeitskreis Quantitative Steuerlehre. Miller, A., Oats, L. (2016).Principles of international taxation. Bloomsbury Publishing. Oats, L. (Ed.). (2012).Taxation: a fieldwork research handbook. Routledge. Piketty, T., Saez, E. (2013). A theory of optimal inheritance taxation.Econometrica,81(5), 1851-1886. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Slemrod, J., 2013. Buenas notches: lines and notches in tax system design.eJournal of Tax Research,11(3), p.259. Tanzi, V. (2014). Inflation, indexation and interest income taxation.PSL Quarterly Review,29(116). Wallace, S. (2015). Property Taxation in a Global Economy: Is a Capital Gains Tax on Real Property a Good Idea. InPrepared for the Lincoln Institute of Land Policy-Land Policy Institute of Taiwan, Conference on Toward A(pp. 24-25). Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016).Australian Taxation Law 2016. Oxford University Press.

Scarlet Letter And Society Essays - Film, , Term Papers

Scarlet Letter And Society In the novel The Scarlet Letter Hawthorne displays his view of sin in an assortment of his characters. Through Hester Prynne, he explains her sin of adultery and how she becomes stronger by it. Reverend Dimmesdale deals with his sin of adultery personally because he does not reveal the sin, which allows him to become ill with guilt. The character Pearl is portrayed as a living sin, and therefore, is constantly being judged. The characters allow the audience to comprehend Hawthorne's view of sin. If hidden, sin will destroy, but if revealed and repented it is capable of making one stronger. One way Hawthorne develops his view of sin is through Hester Prynne. Hester is charged with adultery. Through the novel, the audience learns that her sin makes her a stronger woman; being the 1600's the punishments were usually severe. She is forced to wear a scarlet "A" upon her breast to let the community be aware of her wrongdoing. "Thus she will be living sermon against sin, until the ignominious letter be engraved upon her tombstone" (59). This quote informs the readers that Hester must wear the scarlet letter until she leaves the World. Honestly, Hester's "badge of shame"(102), makes her a stronger person. The symbol makes her stronger because she puts up with the harassing comments of the town. Hester wears the letter with pride. She is aware that her sin is iniquitous, but by being open about it she is able to become a stronger person. Hester proves that by repenting and repelling sin, it is truly capable of making one stronger. Another character who supports Hawthorne's thought of sin is Arthur Dimmesdale. Dimesdale's sin of adultery is worst because he is a symbol of god. Therefore, Dimmesdale refuses to be opened with his sin. He explains to Hester, "Happy for you Hester that wear the scarlet letter openly upon your bosom! Mine burns in secret" (176)! The guilt that Dimmesdale keeps concealed within his soul eventually beats him and he dies. The shame and guilt he held within his heart cause his death. Through Reverend Dimmesdale, Hawthorne develops the idea that when sin is hidden, it often destroys. The last way Hawthorne acts out sin is through Pearl. Pearl is the product of Dimmesdale and Hester's affair. Whenever the community sees Pearl and Hester together, they assume that Pearl is a devil child because she was born out of sin. "Pearl was born outcast of the infantile world. An emp of evil, emblem and product of sin" (86). This quote displays the people's belief. Hester doesn't believe Pearl to be evil, nor does she think Pearl will follow in her footsteps. Hester said, "I can teach my little Pearl what I have learned from this" (101). For example, Hester is teaching Pearl the catechism. Many children her age aren't aware of it. This proves that Hester is being a virtuous mother. Hester and the community will have to live with the fact that Pearl is a reminder of the sin. Hawthorne forms his view of sin clearly in The Scarlet Letter. By the character, Hester Prynne, he teaches that sin can be a lesson that will make one stronger. By using the Reverend Dimmesdale, the audience is aware that when sin is hidden, it can destroy. Pearl is used in the novel, as a reminder of the sin. The novel portrays sin in a variety of ways, which Hawthorne illustrates in a successful manner.

CHAVARRIA Surname Meaning and Family History

CHAVARRIA Surname Meaning and Family History The Chavarria surname means new house, originating as a common variation of the surname Echevarria (Basque Extebarria), derived from the elements  exte, meaning house and  barria, meaning new. Its origins are rooted in the Northern Basque region. Alternate Surname Spellings:  ECHAVARRIA, CHAVARRI, CHAVARIA, ECHAVARIA, CHAVARRA, ECHEBERRIA, ECHEBARRIA, ETCHEVERRI, DETCHEVERRY, ECHEBARRI Surname Origin:  Basque, Spanish, French Famous People With the CHAVARRIA  Surname Daniel Chavarrà ­a  - Uruguay-born revolutionary and writer living in CubaJorge Rossi Chavarrà ­a - Costa Rican politician Where Is the CHAVARRIA Surname Most Common? According to surname distribution from  Forebears, Chavarria is the 2,959th most common name in the world- found most prevalently in Mexico. It is most common, however, in countries such as Nicaragua (ranked 27th) and Costa Rica (ranked 35th). Within the United States, the Chavarria surname is most common in states with a large Spanish-speaking population, including New Mexico, Texas, California and Florida. Surname maps from the Instituto Nacional de Estadestica (Spanish Statistics Office) indicate that the Chavarria surname is most frequently found in northeastern Spain, used most frequently by individuals born in the province of Tarragona, followed by Cuenca, Huesca, Teruel and Zaragoza. Genealogy Resources for the Surname CHAVARRIA GenForum: Chavarria: This free genealogy forum includes posts from individuals researching their Chavarria ancestors around the world. Search or browse the archives for posts about your Chavarria ancestors, or join and post your own Chavarria query.FamilySearch - CHAVARRIA Genealogy: Explore over 524,000 results from digitized  historical records and lineage-linked family trees related to the Chavarria surname on this free website hosted by the Church of Jesus Christ of Latter-day Saints.GeneaNet - Chavarria  Records: GeneaNet includes archival records, family trees, and other resources for individuals with the Chavarria  surname, with a concentration on records and families from France and other European countries. Resources and Further Reading Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998.Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003.Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003.Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997.Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Total Quality Management Master Case Study Example | Topics and Well Written Essays - 3250 words

Total Quality Management Master - Case Study Example Given the nature of their responsibilities and the means available to the police department in general, discharge of police functions is found to be more problematic than any other public services. However, it can reasonably be stated that with a proper assessment of the capabilities and readiness TQM can be applied even to the police department to ensure satisfied service to the public. Implementation of TQM in public service departments has always been a difficult and cumbersome process; but the continuing pressures for transparency, accountability and service expectations, TQM requires increased management attention for effecting improvements. Based on the assessment of eight concepts of TQM, this paper critically analyzes the readiness of the Abu Dhabi Police Department for the implementation of TQM approach as part of the strategic planning initiative of the department to improve the performance of the department. Keeping the maintenance of security and stability as the main goal the Abu Dhabi Police General Headquarters has framed its strategic initiatives for excelling in its performance. The strategic priorities include (i) effective controlling of the crime, (ii) increasing the confidence of the community in police and public safety services, (iii) maintaining security and safety in the Emirate of Abu Dhabi, (iv) making commuting through the roads safer, (v) improving the performance of the staff of the department by implementing the best international practices and (vi) providing all policing operations with functional support (Abu Dhabi Police Strategic Plan, 2008). The responsibility for improving meeting these strategic priorities and improving the performance has been entrusted with the Strategic Management and Performance Improvement Department reporting directly to the Commander General of Abu Dhabi Police. Unlike many of the other police forces in the world, the aim of Abu Dhabi Police does not stop with achieving peace by reducing crime. The Department embarks upon much deeper and broader concept of performance, which is more visionary in nature. Therefore the objective of Strategic Management and Performance Improvement Department is to transform the Abu Dhabi Policemen from the conventional symbol of watcher and guardian to the a non-traditional image of the comprehensive employee. This calls for a critical assessment of the readiness of the department for implementing a TQM approach so that the Department can contribute more to the maintenance of peace, tradition and justice in the Emirate of Abu Dhabi. Total Quality Management "Total Quality Management (TQM) is a set of management practices throughout the organization geared to ensure the organization consistently meets or exceeds customer requirements. TQM places strong focus on process measurement and controls as means of continuous improvement." (Free Management Library) In the TQM approach, all members of an organization are expected to participate in improving the processes. TQM also facilitates improvements in products, services and the culture in the working environment (ASQ). Edward Deming has

Globalization and the gains from international trade Essay - 1

Globalization and the gains from international trade - Essay Example Using certain assumptions, Samuelson concluded that although it cannot be illustrated that everyone stands to gain under free trade, it can nevertheless, be proven that no one could be any less worse (Kemp 1995, pp. 3-4). According to him, in a free system, both production and consumption always end up higher than those in autarkic states. A free trade society is better off since the trade frontier rises high above the autarkic frontier on all aspects implying that it can obtain more all of such goods minus some of the tedious inputs (Samuelson 1962, pp. 820-821). Kemp believes that gains in free trade is evinced only if none of the countries within the globalised system is worse off than those in smaller customs unions. Free trade, according to him, is just one of the integral characteristics of globalisation that ultimately gives rise to more global development (Kemp1987). Kemp (1962) expanded on Samuelson’s theory by proving that GTIF is applicable to countries of whatever size under similar assumptions. Using the equation p1 z1 – w1 a1 ? p1 z0 - w1 a0, Kemp concluded that it is impossible to make everyone better off by a mere redistribution of goods under autarky and illustrated, using the same utility curves employed by Samuelson, that free trade is better than autarky (see Fig. 2). ... Point pp also passes below u1 because it operates under autarkic condition, but point RR, which operates under free-trade, can neither lie inside autarkic levels. In sum, the GFTIP has four core theories, assuming a fixed market with finite numbers of individuals and commodities: free trade is better than no trade, whether an economy is small or big; any improvement in trade is beneficial in the case of small open economies; trade in further products is likewise beneficial for small open economies, and; a relationship involving any trade agreement is mutually beneficial for any subset of trading countries (Kemp 1995, p. 105). ii) Carefully explain and annotate the proof of the classical GFITP provided by Grandmont and McFadden (1972). Why is this proof generally regarded as the first satisfactory proof of the classical gains from international trade proposition? The first satisfactory and complete proof of the classical GFITP is believed to be that propounded by Grandmont and McFadde n in 1972. The reason for the long lag of time between proposition and proof lies in technicality: the absence of a lump sum compensated world before World War II (Kemp and Wan 1972). Grandmont and McFadden proved that autarkic countries can subsequently evolve into free trade without harming their consumers through internal financing to ensure, at least, that consumers are not worse off than before. With the classical GFITP reduced into Propositions A and B, Grandmont and McFadden developed a model to prove their validity (1972, p. 110). In the Grandmont-McFadden model, both Propositions A and B assume decentralised and multiple-consumers nations with competitive domestic markets. Proposition A states that â€Å"Given a world competitive trade

What causes Juvenile Delinquency

What causes Juvenile Delinquency Juvenile delinquency happens for many reasons. Poverty, abuse, and family tension are a few of the major reason for a child to become a juvenile delinquent. Steps need to be in place to stop and control some of the children that are falling through the crack of society and becoming ill-adjusted adults. Life is not always pretty, but that should not be a reason to commit crime. Movie Synopsis Freeway is a modern take on the fairytale Little Red Riding Hood. The movie depicts the struggles of Vanessa Lutz in school, her home life, and then as she tries to go to her grandmothers home after her mother and stepfather were arrested for prostitution and drug possession. Vanessa Lutz is severely, delayed academically, due to the multiple school changes that she endured because of her unstable childhood. Her years of being raised in the ghetto with her mother and stepfather added to lack of schooling she received. Vanessa started her criminal career years ago with petty crimes but this current string of crimes started with handcuffing her social worker to the bed. She did not want to go to foster care again. Her last experience in foster care was far from beneficial to her mental as well as her emotional health and she did not want a repeat performance. Vanessa had heard of her paternal grandmother, but had never actually met her or her father, for that matter. Before leaving town, Vanessa went to see her boyfriend Chopper, an African American gang member. She wanted to tell him that she is leaving town and to ask him to go with her. Her plans are to find her grandmother, who lives in Northern California and who does not even know Vanessa exists. Vanessa dreams of a great life with her grandmother, but doesnt even know if the grandmother is still alive or living in the same mobile park. When the car she is driving breaks down on the freeway and leaves her stranded, the person, who stops to help Vanessa, is Bob Wolverton, a counselor at a school for troubled boys. He talks Vanessa into accepting a ride from him and revealing intimate details of her life. When she realizes Bob is getting sexually excited as he learns the details about her molestation and rape by her stepfather, Vanessa gets mad and wants out of the car. Bob has removed the door handle from the passenger side door and Vanessa cannot get out the car. Vanessa realizes that Bob is the I-5 Killer, she heard about early in the afternoon on the Channel 5 news. Bob orders Vanessa to strip off her clothes. Vanessa says that she cannot get her pants off because of her boots. Bob allows Vanessa the freedom to get into the back seat to have room to remove her boots and pants. Once in the back seat, Vanessa pulls out a gun, the one her boyfriend gave her, orders Bob to pull off the next exit. She then asks him if he believes in God. When he says that he does, she orders him out of the car and shoots him in the head. She then vomits and shoots him three more times. Thinking that Bob is dead, Vanessa takes his money, credit cards, and car keys. Vanessa leaves Bob for dead and continues on her trip to her grandmothers house. After a while, she is hungry and she stops at a little truck stop style cafà © to get something to eat. When she walks into the cafà ©, she has blood on her hands from Bob and frightens the server. Vanessa goes to the bathroom to clean up and then she eats her meal. Immediately upon leaving the cafà ©, Vanessa is arrested for the attempted murder of Bob Wolverton. At the police station, a couple of police officers question Vanessa. Vanessa admits to shooting Bob Wolverton. She is cooperative and shocked that he did not die. She tells the police officers that Bob is the I-5 Killer, but they do not believe her. The police officers list her long list of petty crimes and tell her that Bob is a well-respected citizen with no prior criminal record or mental health issues. One of the officers starts teasing her and Vanessa becomes violent and starts hitting him, all the while spouting racial slurs at him. She is taken away in handcuffs and placed in a holding cell until her arraignment. Vanessa refuses to show remorse for her actions at her arraignment, insisting that Bob is the I-5 Killer. Vanessa makes fun of Bob because he has physical disabilities from the shooting and taunts him about his colostomy bag. The judge orders Vanessa out of the courtroom, no one acknowledging that Bob admitted he is the I-5 killer. She is placed in juvenile detention until psychological evaluations can be done. These evaluations are to determine her status of either an adult offender or juvenile delinquent. Juvenile delinquent status would be considered if it is felt she can she be rehabilitated otherwise she will be tried as an adult, if her mental capacity allows. Vanessa becomes friends with a drug-addicted lesbian and then confronted by the toughest girl in the pris on, Mesquita. Before Mesquita has a chance to hurt Vanessa, Vanessa beats her to a pulp, an act for which Vanessa receives solitary confinement. One of the police officers, who was assaulted by Vanessa, has a gut feeling there was more to the story than he had gotten from either Vanessa or from Bob Wolverton. He returns to her hometown to find out more about Vanessas home life. He was surprised to find Vanessas boyfriend was an African American, which was interesting to him considering the racial slurs she had spouted at him. Upon returning to the crime scene, he found previously overlooked evidence collaborating Vanessas version of the crimes. While in solitary confinement, Vanessa constructs a shiv from a toothbrush, plastic wrap, and a lighter, a skill learned from her stepfather. After returning from solitary confinement, Vanessa learns the psychologists feel she would not be a suitable candidate for rehabilitation, so she will stand trial as an adult. She also sees Bob and his wife on television and is disgusted they have been elevated to celebrity status and praised for the way they have persevered in the face of the shooting by Vanessa Lutz. Vanessa, Mesquita, and a pair of twin girls plan to escape from prison. The opportunity presents itself while the group is being transported in a van to the state prison. Vanessa and Mesquita use the shiv to kill one guard and seriously injure the other. They steal the van and then find Mesquitas boyfriend, where Vanessa is given a fake ID, clothes, and a gun. Vanessa and Mesquita share of moment of sisterhood, where Mesquita explains why she tried to intimidate Vanessa the first day she was in juvenile detention. Mesquita said that she had wanted Vanessa to put out for her and Vanessa states that she would put out for her any day. They share the joke and go their separate ways. The police officers finally conclude Vanessa was telling the truth about Bob Wolverton being the I-5 killer. They obtain a search warrant for Bobs house and the small shed in the backyard. In the shed, they find his stash of child pornography, sex toys, and trophies from his victims is found. When confronted with some of the items, Bobs wife, Mimi, realizes that her husband is a serial murderer and runs upstairs to commit suicide. Bob returns home from physical therapy to find his house surrounded by police cars, so he drives off to avoid capture. Using the clothes, she received from Mesquita, Vanessa poses as a hooker and lures a john into a back alley. Vanessa robs the john, forces him into the trunk of his car, and drives to where she thinks her grandmother lives. As luck would have it, the police officers realize where Vanessa might be going and decide to drive to her grandmothers mobile home as well. Upon arriving at her grandmothers home, Bob is dressed as Vanessas grandmother and is lying in bed waiting on Vanessa to arrive. Just like the wolf in the Little Red Riding Hood fairytale, Bob has killed Vanessas grandmother and waiting to devour Vanessa. They struggle with each other, firing a gun in the tussle. Vanessa manages to strangle Bob and emerges victorious in the battle for her life from the mobile home. The first words out of her mouth to the officers were, Yall got a cigarette? (Bright, 1996). Freeway, the movie, was directed and produced by Matthew Bright in 1996. What causes Juvenile Delinquency? Introduction Juvenile delinquency has increased thirty-three percent over the last decade (Loeber, Farrington, Petechuk, 2003) Human beings are unique and multifaceted creatures. Human offspring are just as multifaceted and as resilient as they are different. While scientist do not know why or how the individual personalities are formed, every person has a different personality and handles lifes situations in a distinct individualized manner. The movie, Freeway, depicts one of the worst living situations in which a young person can be reared (Bright, 1996). The events in the movie explain one possible outcome of a child raised in the ghetto area of a town. In an attempt to understand more thoroughly the young people who become juvenile delinquents, the individual, family, cultural and medias influence on children will be examined. Causes of Delinquency Delinquency is defined as an antisocial or illegal behavior or acts in violation of the law, which pertains to adults as well as young people (Encarta Dictionary: English (North America), 2007). Juvenile delinquency is  conduct by a juvenile characterized by antisocial behavior that is beyond parental control and therefore subject to legal action (Merriam-Webster Online Dictionary, 2010). Some behaviors such as drinking alcohol are not deviant as long as the person doing the drinking is older than twenty-one years of age. A status offender is a juvenile, usually under the age of eighteen, which does something like smoking before the legal age to be able to participate in the particular activity. In other countries, something that is seen as deviant or delinquent in the United States may or may not be seen as deviant, but more of the norm of the country. In the United States, delinquency is determined differently in each individual state. For instance, North Carolina considers a six year old who commits a crime to be a juvenile delinquent, where a many states do not have a legally defined age to be classified as a juvenile delinquent. Risk factors are numerous depending upon the age of the child when the symptoms for delinquent behavior begins (Loeber, Farrington, Petechuk, 2003). Individual Aspects The psychological development of a child is personal and individualized to each child. A childs behavior is influence by his/her genetic, emotional, cognitive, physical, and social aspects. A person cannot help the genes, which he/she is born with, just as they cannot control the ability to learn. Young people, who are behind others of the same age academically, have been proven prone to criminal behavior. It is thought the less intelligent a person is, the more likely to commit crime he or she will be. There are many other factors, which influence a young person to be deviant or not to be deviant. This failure to express themselves appropriately causes anger and frustration to build. Many times, anger leads to depression or can lead to other more severe forms of mental illness (Mullis, Cornille, Mullis, Huber, 2004). One disorder, which could indicate the possible beginnings to juvenile delinquency, is oppositional defiant disorder (ODD). Oppositional defiant disorder is defined as a psychological disorder in childhood and adolescence characterized by excessive oppositional to tendencies to refuse requests from parents and others (Nevid, Rathus, Greene, 2008). Once a child adds to his/her defiance stealing, truancy and/or even rape, the child is considered to have Conduct Disorder (CD). Conduct Disorder is defined as a psychological disorder in childhood and adolescence characterized by disruptive, antisocial behavior (Nevid, Rathus, Greene, 2008). Antisocial behavior is inheritable (Nevid, Rathus, Greene, 2008). Antisocial behaviors is when a individual does not want to be around others, with draws from physical contact and does not behavior appropriate for the situation. Antisocial Personality Disorder (ASP) is defined as has been linked to a defect in a persons frontal lobes in a study of children who had committed deviant acts. (Wallace, Hesselbrock, Bauer, 2006). ASP is the mental illness linked with serial killers such as Jeffery Dahmer and Ted Bundy. An individual early in life usually displays symptoms of ASP, but the true manifestation is in the teen years. A problem some may over look as a predictor of future delinquency is sleeping problems as a child. If a child does not receive adequate sleep during his/her formative years, cognitive as well as neuropsychological problems may appear during adolescence (Gregory, Caspi, Moffitt, Poulton, 2009). When a child does not get adequate sleep, behavioral problems emerge as a symptoms that something is wrong. Cognitive and brain development depend upon getting enough sleep as well as enough good sleep. Good sleep is defined as sleep that includes several cycles of rapid eye movement (REM) sleep. REM sleep is important for the processing of memories as well as a time for the body to rejuvenate itself. Short-term memory is converted into long-term memory during the REM sleep cycles. A person cycles through four stages of sleep, which takes approximately ninety minutes per cycle. REM sleep happens at the end of the fourth cycle and gets progressively longer as the night goes on. Dreaming occurs during REM sleep. Many times dreams are a way for our minds to process the days events and to sort through the emotions that a person has had. REM is also the time in which the body is in a coma like state so that most of the blood flow is concentrated in the bodys core and head. It is a time for the muscles to relax and rejuvenate. A child without adequate sleep is a child without adequate cognitive function, which may influence his/her emotional and psychological health in the future and lead to delinquent behavior (Catrett, Gaultney, 2009). Attention Deficient Hyperactivity Disorder (ADHD) is a behavior disorder characterized by excessive motor activity and n ability to focus ones attention. The child is described as having ants in his/her pants, but cannot keep his/her mind on the subject at hand. The other element to ADHD is impulsivity. The child cannot make rational decisions due to the need to move and forgetting what is going on around him/her. These symptoms begin at an early age, sometimes as young as six or seven. Medications to combat the symptoms of ADHD can cause a child become zombie like. Vanessa, in the movie Freeway, may have been diagnosed with ADHD because of her inability to behave while in class at the beginning of the movie (Bright, 1996). This inability to be able to concentrate can lead to decrease intelligence if not caught in its early stages. Family Aspects As portrayed in the movie Freeway, children who grow up in a violent, drug-infested home do not learn the correct manner in which to express themselves or the extent of their actions has on their future. Children model their parents. If parents are doing deviant behaviors, child do not perceive anything wrong with doing the same behaviors. Just as Vanessa saw her mother working the streets in order to get money for the family, Vanessa posed as a streetwalker in order to be able to go to her grandmothers at the end of the movie. She learned how to make a shiv from her stepfather in order to escape from prison. Sometimes children have good parents, but still go astray from social norms. Family is important in forming a childs character. A child needs responsibilities, duties, and close family relationships as well as some privileges. Communication in a family is very important as well. Children notice the tension in a family no matter the cause and open communication is paramount to stop the children from blaming themselves for it. Parents want their children to talk to them about any problems that may arise, but often do not feel the need to allow the children to be information about family situations that affect the children. Children who do not have adequate parental supervision are more likely to be party to criminal activity. Single mothers working can be stressful for the entire family, because she is responsible for all the chores, childcare, discipline, and financial success in the home. Being a parent is hard enough when a couple shares the responsibility, doing an adequate job alone is nearly impossible. The more siblings a child has the less individual attention the child will receive from his/her parents. As a society, we spend less time with our offspring than most any other generation in history. Divorce has become an epidemic and many women are single mothers by choice more than ever before. Most children do not have a father in the home. Almost of as many children, do not even know who their father is or never see them on a regular basis. Women want to have it all, career, children, and freedom. The family unit appears to play the most important role in preventing as well as causing juvenile delinquency. A child that has been sexually abused is more likely to run away than any other child (Widom, 1996). This sexually abused child runs away thinking he/she will have a better life away from the abuser, but more often than not, the runaway becomes a prostitute to survive (Widom, 1996). Sexual abuse, physical abuse, and neglect are three ways that a family can assist a child into becoming a juvenile delinquent. A person is more likely to be abused by a loved one or someone know to the person than by any other group of people (Thio, 2010). Poor families struggle to put food on the table and many times children feel neglected or that the plight of the family is their fault. Doing without the necessities makes a child want the things he/she does not have, which can lead to shoplifting and other such deviant acts. Poverty in this great nation is rampant. We are the greatest nation on this earth and yet we have children that are going hungry and in need of clothing. The cheap food is not the healthiest of choices in most cases. Money worries cause many families to separate in order to receive assistance from the government. Divorce is often a cause for children to become deviant. Peer Aspects Peer pressure has long been seen as a reason for deviant behavior in children. Groupthink is where adults as well as young people seem to lose their ability to speak or act in the correct manner the more people are in the group. The term coined by social psychologist Irving Janis (1972), occurs when a group makes faulty decisions because group pressures lead to a deterioration of mental efficiency, reality testing, and moral judgment(Coon Mitter, 2010). Conforming to the crowd and acting as a whole instead as the sum of many parts is what happens to when young people give in to peer pressure. Peer pressure is one of the hardest delinquencies to avoid. Children with physical and learning disabilities are often taunted, which can often lead to anger. Young people, who are behind others of the same age academically, are prone to criminal behavior. It is thought the less intelligent a person is, the more likely to commit crime he or she will be. Cognitive function is necessary to rationally think about the consequences in situations and realize what will happen if you are caught doing a bad deed. Sleep quality has been linked to obesity in a chicken and the egg type scenario. Some say obesity is caused by a lack of sleep quality and other say the lack of sleep quality causes an increase in obesity. Obesity can be a reason for a teenager or adolescent to buckle under peer pressure to fit in with the group and participate in delinquent activities. Young people who are obese have a higher rate of depression, which can lead some to a feeling of helplessness (News to use, 2003). Helplessness can result in deliqency because the child doesnt feel that anything he/she does is worth while any way. Obesity has increased rapidly and some even call it an epidemic. President Obama signed a bill into law giving the United States Department of Agriculture the to set standards for public school lunches in order to combat obesity (Jalonick, 2010). Evidence has shown children are heavier now than at any other time in the history of the United States. The chart below is a little old, but it sho ws that in 2002, obesity was approximately sixteen percent in both children and adolescences. (Buggey, T. (2007). Social and Community Factors Teachers have to worry about their jobs, because of the No Child Left Behind policies. If students are not able to pass a certain percentage of test questions, the school will find teachers, who can make the students pass. The United States Government is mandating every one must pass in order for the teacher to keep her job. This is a lot of pressure on the teachers, who then pass the pressure on to the students. Some students arent able to handle the pressure and drop out of school. School dropouts cannot get a drivers license in many states until age eighteen. Many states do not allow dropouts to work, so getting into trouble is what is available to these young people. The teenagers are not in school, working or doing anything productive with their lives. Some have joined gangs as way of fitting in and having some status they have not otherwise achieved. Chopper, Vanessas boyfriend in the Freeway movie, was a member of a gang. She did not see anything odd about him being in a gang, it was just a way of life for her and him. Teenagers, who are loners, in recent years started committing crimes at their schools. Columbine High School shooting is a prime example of the dangers juvenile delinquents can participate in. They have nothing to live for and just want to have some excitement. Video games have taken over the children in this country. A child can play war games, running from law enforcement as well as shooting games. Their minds are not developed to be able to separate fact from fiction and many times, they think the person will stand back up if they shoot them. Teenagers working while in school has been encouraged throughout the last few decades. Currently, working teenagers have disposable income, which affords them the opportunity to commit deviant acts. The teenagers are more likely to smoke, drive recklessly, and engage in other deviant behaviors when they work while going to school (Thio, 2010). There is more of an opportunity to lie to parents and have time with other people the same age or older in order to commit these deviant acts. Music such as Rap has been blamed for violence, crime, and juvenile delinquency among black as well as other populations of youth. (Mahiri Conner, 2003). Television shows such as Jerry Springer have done more damage to Americas youth by exposing them to the most deviant and sexually explicit material than ever before in history. Our collective values have declined since the 1950s in the United States. Conclusion An increase of in the number of juvenile delinquents has been observed. A thirty-three percent increase has been noted in the last decade (Loeber, Farrington, Petechuk, 2003). Gangs are more prevalent in local cities than ever before. Drug related crimes are increasing. Violence depicted in movies such as Freeway, is common place to our young people. Schools need to have in place programs to help alleviate some of the baby sitting that is done by teachers. As a country, we need to stop worrying about everyone else around the world and take care of our children. Studies have been done to determine why we have so many juvenile delinquents and we need to so something to stop the progression. Deviant acts leads to juvenile delinquents as well as other criminals. Our young people need to be taught the importance of staying in school as well as a criminal record can follow them for the rest of their lives. Babies should come home with parents who have had parenting classes as well as CPR and first aid classes. Changes need to be made in our country to insure our most valuable resource is protected and taken care of properly.

Examining the relationship between Management Accounting (MA) and Operation Management

In order to come up with the correct relationship between Management Accounting ( MA ) and Operation Management ( OM ) in footings of heightening the organisational public presentation which are stairss in a concatenation taking to increased house value, it should give some practical definitions to the both of the footings. Atkinson, Banker, Kaplan and Young ( 2001 ) defined direction accounting as the procedure of designation, measuring, accretion, analysis, readying, reading and communicating of information used by direction to be after, measure and command within an entity and to guarantee appropriate usage of and answerability for its resources. Kaplan and Cooper ( 1986, 1989 ) defined it as â€Å" the ability of direction accounting patterns ( MAP ) in supplying relevant, seasonably & A ; accurate information to direction for planning, control & A ; determination devising intents is questioned † While the operation direction focuses on carefully pull offing overall activities associated with Product and services direction such as: merchandise creative activity, development, production and distribution every bit good as the activities pull offing purchases, stock list control, quality control, storage, logistics and ratings. Furthermore, it involves the duty of guaranting that concern operations and efficient in footings of utilizing as small resources as needed, and effectual in footings of meeting client demands. Thamboo ( 2008 ) described operation direction â€Å" involves all the activities that converts inputs such as natural stuffs, semi-finished goods, capital, work force, installations and machinery into finished merchandises and services † . In the same manner that MA, OM is a subject with its ain propositions for how to pull off administrations. Where MA is based on accounting Numberss in hierarchal flows of information enabling planning and control, OM is more concerned with technological, architectural and organizational rules established to ease the sidelong flow of goods and services. Great figure of new OM techniques such as Computer Aided Design ( CAD ) ; Computer Aided Manufacturing ( CAM ) , kanban, cross-functional squads and procedure function ingrained in entire quality direction ( TQM ) , merely in clip ( JIT ) or automated patterns focus on the integrating of functional sections, activities and organizational ends, and change the very nature of the planning and control undertakings in operations, which, in bend affect the function of MA. Therefore, this survey aims to understand the responses that have been made within the MA subject in respect to new operational patterns. The survey intend to depict the literature that straight addresses the challenge/barriers from incorporate fabrication /innovations and the altering features of MA design and patterns that have been appointed. Subsequently, the paper will reflect upon possible research inquiries for the hereafter, in order to derive new penetration into the relationship between MA and OM ( Hansen & A ; Mouritsen, 2007 ) . The paper is organised as follows. The following subdivision outlines cardinal issues in relation and new operations direction patterns. Then, it describes how operations direction research depicts the job of accounting and follows this with an lineation of operations direction accounting – a natural tenseness than describes the MA inventions that ought to get the better of the misfit between MA techniques and altering environment of operation patterns. Hereafter the paper describes how the challenges / barriers from inventions in OM have been debated in MA research. The subsequent measure is the findings and recommendations. Finally, the paper ends with a brief decision.2.0 Cardinal Issues in Relation and New OM PracticesManagement accounting calculates organizational public presentation for decision-making, coordination and motive utilizing techniques such as cost allotment, duty Centres, transportation monetary values, merchandise costing, public presentation measuring and budgeting. All are expectA ­ed to lend to increased house value. Operations direction has a parallel docket, but has other techniques. These specify flows of stuffs, resources and merchandises, lineation layout in fabrication and service scenes and are concerned with non-financial facets of public presentation such as clip, quality, flexibleness and invention, which are stairss, in a concatenation taking to increased house value ( Hansen & A ; Mouritsen, 2007 ) .2.1 Operations direction accounting – a natural tensenessIn order to understand the nature of engagement of operations directors and direction comptrollers in determinations about operational procedures this subdivision briefly outlines their several cardinal undertakings. As a consequence it is suggested that their differing functions and positions may take to a natural tenseness between these two groups of people ( Johnston, Brignall, & A ; Fitzgerald, 2002 ) .2.1.1 The function of the operations directorThe cardi nal undertakings for operations directors include ( Slack et al. , 2001 ) : developing and implementing operations schemes associating the operation to corporate scheme in order to derive competitory advantage ; planing merchandises and services and the procedures by which they are created and delivered ; planning and commanding the stuffs, clients and information used in the procedure to make the goods and services, on clip, every clip ; Continually bettering the operation to do it be effectual and competitory.2.1.2 The function of the direction comptrollerThere are three chief activities undertaken by the accounting and finance map in most administrations, which in little concerns may be performed by the same individual: daily recording of fiscal minutess and their periodic coverage to external parties, chiefly stockholders ; fiscal direction, including determinations on the mix of finance and dividend policy ; Management accounting Management accounting systems generate fiscal information to run into three chief demands ( Drury, 2000 ) : a periodic allotment of costs between cost of goods sold and stock list ; the proviso of information on both an ad hoc and regular periodic footing to help managerial determination devising ; the proviso of information for planning, control and public presentation measuring. A big portion of the activities of direction comptrollers concerns the operation of systems of budgetary control, sometimes referred to as â€Å" managing by the Numberss † ( Ezzamel et al. , 1990 ) . The operation of budgetary control requires that directors be made accountable for those costs and grosss for which they are responsible and which are governable by them. Budgetary control involves puting budgets and so doing periodic comparings of existent public presentation with budget, followed by appropriate action and organizational acquisition ( Fitzgerald et al. , 1991 )2.1.3 A natural tensenessIt is at regular meetings to compare existent public presentation with budget that operations directors and direction comptrollers run into. The direction comptrollers run the systems whereby operational budgets are set, capital undertakings are approved or rejected, and operational directors are held to account. This is ground adequate to understand that there may good be a natura l tenseness between the direction comptrollers and operations directors. Basically, the natural tenseness between operations directors and direction comptrollers is the consequence of their differing positions on two issues. First, operations directors tend to be focused on determination devising today and in the hereafter whereas comptrollers are traditionally concerned with describing on past events. Second, when it comes to bettering procedures, operations directors are looking for ways and means to alter, on the premise that what they do should better the administration ‘s fiscal place. Management comptrollers, on the other manus, being concerned with fiscal coverage, and responsible for budgetary control, are less concerned about alteration per Se and more concerned about the demand to be convinced, in fiscal footings, before any alteration can take topographic point.2.1.4 Tension and the grade of alterationThe cardinal premise of this paper is that this tenseness is likely to evident itself most strongly where operations directors and comptrol lers are brought closely together, for illustration when operations directors are seeking to convey about betterments to operations procedures which may hold an impact on budgets and capital outgo. Process alteration, such as the execution of new computer-based procedures or equipment, alterations in bringing systems such as Internet-based trading, or the restructuring of bing procedures, functions and duties, may good affect determinations on capital outgo, hazard appraisal, allotment of costs, the pulling up of budgets and execution of new fiscal and operational control systems ( Lynch & A ; Cross, 1991 ; Nanni et Al, 1990, 1992 ; Shank & A ; Govindarajan, 1993 ) .2.2 Issues in New OM PracticesMany complex direction conA ­cepts have been introduced to define better ways to pull off modern operations. Entire quality direction ( TQM ) , merely in clip JIT ) , thin fabrication, agile manuA ­facturing, time-based direction, universe category fabrication and flexible manufacA ­tu ring are merely a few illustrations. In 1974, Skinner argued that the function of fabrication or operations is strategic. Several observers, research workers and others have followed his suggestions for increasing a company ‘s competitory advantage through fabrication ( Hayes & A ; Wheelwright, 1984 ; Schonberger, 1986 ; Womack et ah, 1991 ) . Figure 1 shows how four cardinal dimensions of a fabrication system differ between two alternate attacks to planing operations to suit alterations in the environment. One design produces at a low cost and the other, whilst more costA ­ly, can bring forth more differentiated merchandises that sell at comparatively higher monetary values. The system on the right of Figure 1 is a mass-producer with high modus operandi and predictabiliA ­ty, while the system on the left is flexible and complex i.e. the first represents a fabrication system run for maximal efficiency, whereas the other dressed ores on flexibleness. Actual designs implement these rules in some signifier. But, before exemplifying this, it is utile to present the opposA ­ing thoughts about mill and operations administration that are built-in in stuffs ‘ demand planning ( MRP ) system and merely in clip ( JIT ) rules, since they illusA ­trate the control jobs encountered in such production systems.2.3 Critical C ontemplations on â€Å" The Problem of Accounting † Management Accounting Position:Hansen & A ; Mouritsen ( 2007 ) mentioned that it is a functional to alter functions and map of direction accounting while altering the operations environments sing to this affair this subdivision highlights the apparent jobs. Equally good as, there are several reviews against accounting could be summarized as follows: Accounting operations are wholly promoted on fiscal public presentation steps instead than non-financial steps. Accounting operations are promoted on hierarchal instead than sidelong dealingss. Accounting operations are promoted on criterion ( position quo ) state of affairs instead than betterment. Accounting operations are promoted on control instead than authorization. Management accounting may good hold a axial rotation in the new fabrication scene. The undermentioned four claims would explicate why: First claim: Relevance is lost because accounting promotes fiscal public presentation steps instead than non-financial steps. There are two grounds that justify why non-financial steps are more of import in fabrication. The first claim is that schemes concentrating on cost efficiency are largely changed by distinction other schemes focused on flexibleness, velocity and quality because fabrication could unite both types of schemes. Consequently, these schemes could be obtained at the same clip. The 2nd statement is that fiscal public presentation steps are excessively abstract and non operational to steer sceptered workers in the new fabrication systems because those workers need more operational information to do right determinations. Although, fiscal accounting information is frequently portrayed as irrelevant and excessively aggregated for the determination shapers every bit good as fiscal public presentation steps has used as a store floor and fiscal information is valuable at the store floor if reorganized it can be stimulus for betterment of the fabrication system. Activity based costing has been used as a solution for this job by supplying more accurate cost information that are aligned to the operational world. Finally cost accounting has been related to concerns about production clip. Therefore direction accounting seem to be important in thin fabrication systems because it provides information for operators for local determination devising and larning contributes to understanding the economic sciences of the new fabrication schemes every bit good as creates inducements harmonizing to the ends of thin fabricating systems. Furthermore, non fiscal information may non needfully be more existent. Second claim: Relevance is lost because accounting promotes hierarchical instead than sidelong dealingss. The complexness and kineticss frequently present in new operational scenes are presumed to be better accommodated by sidelong instead than hierarchal coordination to guarantee quality, flexibleness, invention and productiveness. New organisational devices, such as multi-skilled workers, cross-functional footings, self-management rules and affair functions, are proposed as replies to complex and dynamic environment that require fast and advanced responses. The single determination shapers in the value concatenation do non needfully have cognition of the whole value concatenation even when there is common integrating with the determination shaper future upstream and downstream. In bend, a hierarchy may make inducements or supply information that enables the sidelong orientation. Operation direction review with accounting may be that operation direction ‘s attending to nonfina ncial steps does non acknowledge how accounting creates the infinite within which nonfinancial steps are used. Third claim: Relevance is lost because accounting promotes standardization instead than larning and uninterrupted betterments. Standards do non excite persons to transcend criterions. Furthermore, criterions are frequently considered as mechanisms that lead to stand in optimisation in organisations. Standard can hold different belongingss and there may be a disagreement between motivational and planning intents. For case, effectual motive frequently requires criterions that are higher that what is usually accomplishable and frequent accommodation is necessary. In contrast, any job with standard scene may impact employees ‘ public presentation due to dispute of asymmetric information. Directors and supervisors do non needfully cognize the occupation or procedure that they evaluate and employees may work that for their ain benefits in this instance the solution is seting or enrooting the trust between directors and supervisors on the one side and employees on the other. Finally, It could be said that the standard scene and sidelong dealingss do non needfully to conflict because that relies upon what criterions are set for and what is the end of this criterion every bit good. Fourth claim: Relevance is lost because accounting promotes top-down control instead than authorization. The impressions of self-management and empowerment, indispensable in thin fabrication systems, run counter to accounting Numberss that are diagnostic levers of control whereby operations are planed monitored and evaluated by upper degree directors. Self direction implies that governments for determination devising and control are given to the employees. Here, accounting Numberss are synergistic levers of control used for single acquisition and determination devising instead than top-down monitoring and public presentation rating. However, accounting Numberss may hold disciplinary consequence, as workers can non command how these Numberss are used for surveillance by others. Therefore local operational informations is non merely utile locally ; it can go portion of wider systems of answerability. Paradoxically, self direction and thin fabrication can convey stronger hierarchal syst ems of answerability. Equally good as direction accounting will still be used for control and monitoring because duty centres are still in topographic point in modern fabrication scenes. Besides there are other types of duty centres which are promoted by direction accounting as relevant in altering operation direction patterns. For case, some organisations motivate their employees by supplying them with net income information because, it is argued that this type of inducements considered more comprehensive fiscal signal than cost decrease. In bend the old index provides inducements for uninterrupted betterment even when employees work squads are non organized as net income centres. Therefore hierarchal systems of answerability still play important function in modern fabrication scenes.3.0 InventionsInvention is by and large regarded as an of import research subject because inventions are believed to enable organisations to successfully accommodate to, and survive, volatile concern e nvironments ( Rogers, 1995 ) Management comptrollers ‘ part to this invention procedure is to guarantee that directors are provided with information that continues to be relevant as concern fortunes alteration. However, direction comptrollers have been criticized for their inability to introduce ( Kaplan and Johnson, 1987 ) and these perceptual experiences continue to prevail in visible radiation of the comparatively low success rate in implementing ‘new ‘ direction accounting inventions such as ABC and the balanced scorecard ( Cobb et al. , 1992 ; Reeve, 1996 ; Chenhall ; Langfield-Smith, 1998a ; Lukka & A ; Granlund, 2002 ) . This deficiency of invention was described by Kaplan ( 1986 ) as ‘accounting slowdown ‘ that needs to be minimized in order to maintain direction accounting relevant to the altering information demands of directors. However, at the clip Kaplan ( 1986 ) coined the term ‘accounting slowdown ‘ , there was small research about direction accounting invention and research workers have merely turned their attending to this issue in recent old ages. This research into direction accounting invention has now matured into several different wa tercourses and this literature is reviewed in order to turn up this survey within that literature. Inventions in operations direction ( OM ) have challenged direction accounting ( MA ) for more than two decennaries ( Berliner & A ; Brimson, 1988 ; Cooper, 1995 ; Johnson, 1992 ; Kaplan, 1983, 1990 ; Maskell, 2003 ) . Automation, just-in-time ( JIT ) and entire quality direction ( TQM ) are illustrations of patterns that have changed fabrication systems ( Hayes & A ; Wheelwright, 1984 ; Schonberger, 1986, 1996 ; Womack et al. , 1991 ) and are today considered to be basic elements in the OM subject, and pivotal in the pursuit of fight.3.1 Inventions in OM – Prosecuting Integrated FabricationIntegrated fabrication environment JIT, TQM and mechanization, and characterises the new fabrication paradigm as a affair of integrating. Hayes ; Wheelwright ( 1979, 1984 ) ; Wheelwright and Hayes ( 1985 ) who present the statement for heightened attending to fabrication in the modern universe. They point to the deficiency of fight in American fabrication industries compared to Asian and Eu ropean makers in the 1970s and 1980s ( Clark et al. , 1985 & A ; Teece, 1987 ) , and the impulse to rethink fabrication and the rule of OM, and by making so, they set the phase for incorporate fabrication and the functions of mechanization, JIT and TQM.3.1.1 Puting OM on the Strategic AgendaSkinner ( 1969, 1974 ) was one of the first to indicate to the strategic function of manufacturing/operations. Skinner ‘s response to ‘the productiveness crisis ‘ in the early 1970s in the US was to offer an optimistic position, proposing that what was needed was non to experience powerless in viing against cheaper foreign labor. From his survey of about 50 workss in six industries, he pinpointed three constructs in focussed fabrication which he considered dealt with the productiveness quandary: ( 1 ) there are many ways to vie besides bring forthing at low costs ; ( 2 ) a mill can non execute good on every yardstick ; ( 3 ) simpleness and repeat strain competency Hayes and Wheelwright coined the term ‘world category fabrication ‘ ( Hayes & A ; Wheelwright, 1979, 1984 ; Wheelwright & A ; Hayes, 1985 ) . They developed world-class fabrication based on in-depth analysis of the patterns implemented by Nipponese, German and US houses that exhibited outstanding public presentation. Hayes and Wheelwright ( 1984 ) offer six design suggestions: ( 1 ) construct the accomplishments and capablenesss of your work force, ( 2 ) construct proficient competency throughout direction, ( 3 ) compete through quality, ( 4 ) develop existent worker engagement, ( 5 ) rebuild fabricating technology, ( 6 ) tortoise and hare attacks to industrial competition. Furthermore, Hayes and Wheelwright emphasise incremental betterment patterns instead than strategic leap alterations in corporate development.3.1.2 Incorporate FabricationDean and Snell ‘s ( 1991 ) impression of incorporate fabrication, as it conceptualizes the new fabrication pattern in three pa tterns: advanced fabrication engineering ( mechanization ) , JIT stock list control and TQM. Advanced fabrication engineering, TQM and JIT stock list control work in concert to transform fabrication administrations, and they complement one another. For illustration, JIT enhances entire quality, because a decrease in stock list unmaskings quality jobs that were antecedently hidden, and entire quality facilitates JIT, because hapless quality is one of the chief grounds for keeping ‘just-in-case ‘ degrees of stock list. Advanced fabricating engineering may besides be closely linked with entire quality and JIT. For illustration, Majchrzak ( 1988 ) observed that ‘flexible mechanization creates an increased dependance on quality control ‘ . However, Warner ( 1987 ) argued that these techniques can replace one another, with a company utilizing JIT or TQM in topographic point of advanced fabrication engineering. Dean and Snell ( 1991 ) propose that each of the patterns represents a different aspect of incorporate fabrication, a paradigm of fabricating direction whose nucleus construct is the riddance of barriers between different facets of fabricating operations. 3.1.2.1 Advanced fabrication engineering ( mechanization ) includes computer-based engineerings such as computer-aided design, technology, fabrication and procedure planning ( CAD, CAE, CAM and CAPP ) . These engineerings are sometimes combined into flexible or computer-integrated fabrication systems ( FMS, CIM ) , where the potency for integrating is a cardinal feature of advanced fabrication engineering. 3.1.2.2 Just-in-time ( JIT ) is a system for cut downing ‘lead clip ‘ , stock list and thereby cost. With JIT, workss receive purchased parts merely in clip for usage in fabrication ( Schonberger, 1986 ; Womack et al. , 1991 ) . A figure of other techniques relate to the JIT construct. For illustration, the kanban system of minimising work-in-process stock list by utilizing cards to draw parts through a mill is frequently associated with JIT control. Other related techniques include minimising batch sizes by cut downing machine apparatus and conversion times, and set uping close working relationships with a little figure of providers. 3.1.2.3 Entire quality direction ( TQM ) is the most elusive of the three constituents of incorporate fabrication, because of the many intensions of the term ‘quality ‘ . Like JIT, entire quality involves a few, comparatively simple cardinal constructs, and what Dean and Snell name ‘an formless array of peripheral associated patterns ‘ . The nucleus thoughts include behaviors things right the first clip, endeavoring for uninterrupted betterment and apprehension and run intoing client demands. Associated patterns include statistical procedure control, quality map deployment and Taguchi methods. Quality was ab initio limited to mill floors, but entire quality is now understood to use to all countries of endeavors. Companies eliminate barriers in three ways: ( 1 ) incorporate the phases of production, ( 2 ) integrate functional sections and ( 3 ) integrate fabrication ends. Therefore, Dean and Snell talk about three different signifiers of integrating: phase integrating, functional integrating and end integrating. With respects to present integrating, Dean and Snell ( 1991, 778 ) emphasise that ‘the pattern underlying incorporate fabrication integrates the phases of fabrication procedures in footings of clip, infinite and information. JIT eliminates work-in-process buffers between production phases, and any stairss, such as the motion of parts, that do non add value to the merchandise. Consistent with entire quality ‘s premiss of making things right the first clip, reviews and rework between phases are besides eliminated. Companies practising these techniques frequently create †cells † in which machines executing consecutive operations on similar merchandises are located next to one another in a works. Such steps dramatically cut down clip and infinite between phases ‘ . Table 1 summarises these thoughts. This paper besides argues that invention in OM typically deals with the sidelong flows within and beyond the house. Like MA, OM is concerned with the transmutation of inputs into end products, but in contrast to MA, OM develops and explicates how this transmutation takes topographic point in item. In a sense, while MA is concerned with juxtaposing a series of inquiries about determination devising, duty and answerability on the procedure of transmutation, mechanization, TQM and JIT are more focussed on the specific stairss in the transmutation procedure. As a effect, the objects of OM are related to throughput mechanisms including the design of fabrication and service production systems, the design of merchandises and services, the design of dealingss beyond the house, the design of ( mill ) layout and the flow of services and merchandises, the design of production and service engineering and besides the design of work administration. This is a really wide spectrum of objects, which testifies that OM efforts to develop propositions about most things in a house: the lone caution is that these objects have to be subordinated to the flow of the merchandise or service in the supply, fabrication and ingestion procedures. Many invention surveies in direction accounting scenes focus on a individual invention as the unit of survey, and Lukka and Granlund ( 2002 ) indicate that ABC is the individual most studied invention. Traditional soaking up bing systems have long been capable to unfavorable judgment. This clip the focal point of unfavorable judgment was that these systems do non accurately step costs for determination devising intents and activity based costing ( ABC ) has been developed and promoted. Besides, mark costing and the ‘costing of quality ‘ were introduced as tools for facing increased competition ( Abdel-Kader & A ; Luther, 2006 ) .4.0 Challenges from Inventions in Operations Management from a Management Accounting Point of ViewMA research has considered inventions in OM to present a challenge for more than two decennaries ( Berliner & A ; Brimson, 1988 ; Bromwich & A ; Bhimani, 1994 ; Johnson & A ; Kaplan, 1987 ; Kaplan, 1983, 1984, 1990 ) . This paper analyses the response s to the new fabrication paradigm given in MA research. As mentioned above, we draw on Dean and Snell ‘s ( 1991 ) impression of incorporate fabrication in our apprehension of the new fabrication paradigm. However, in the reappraisal it is the single research worker ‘s ain definition of incorporate manufacturing-related to mechanization, TQM or JIT – which forms the footing for characterizing the relationship between MA and OM. Figure 2 identifies five challenges related to integrated fabrication that are addressed in the MA research: ( 1 ) decentralization, ( 2 ) non-financial public presentation measuring, ( 3 ) cost computations, ( 4 ) criterion scene and ( 5 ) wages systems. These five challenges are non a comprehensive list of all facets addressed in the MA research concentrating on inventions in OM. However, we believe that these points give a representative image of how the MA research has responded to the challenge from incorporate fabrication.Figure 2 OM c hallenges from a MA position ( Adapted from Hansen & A ; Mouritsen, 2007 )4.1 Role engagement ‘s consequence on innovativenessRole engagement is expected to impact innovativeness in footings of: ( 1 ) cognition about the rightness of inventions ; ( 2 ) credence of the inventions by concern unit directors ; and ( 3 ) inducements to introduce. The first and 2nd facets of function engagement affect the ability of direction comptrollers to introduce while the 3rd affects their motive to introduce ( Emsley, 2005 ) .4.1.1 Knowledge about the rightness of inventionsTo successfully introduce, the direction comptroller needs to be cognizant of an invention every bit good as understanding its rightness to a concern unit director ‘s demands. However, â€Å" consciousness † and â€Å" rightness † are separate issues and function engagement is merely argued to be of import for understanding the rightness of inventions for concern unit directors ‘ demands. Management comptrollers with a concern unit orientation are more likely to cognize whether an innoA ­vation is appropriate or non because they work aboard and/or study to concern unit directors. This propinquity to, and contact with, concern unit directors means that these direction comptrollers will be more familiar with the kind of determinations concern unit directors make, more likely to understand the information that is of most value to doing those determinations, accordingly, they are more likely to cognize which inventions are appropriate for bring forthing that information. As these inventions need to reflect altering concern unit needs, direction comptrollers with a concern unit orientation are less likely to be constrained by functional ( accounting ) dictates and accordingly the inventions are besides more likely to be viewed as extremist ( Emsley, 2005 ) .4.1.2 Acceptance of inventions by concern unit directorsEmsley ( 2005 ) mentioned that cognition about the rightnes s of a direction accounting invention is likely to be a necA ­essary but deficient measure to originating inventions. The 2nd manner function engagement affects the deA ­velopment of inventions concerns the grade to which direction accounting inventions are acA ­cepted by concern unit directors. Inventions initiated by direction comptrollers with a concern unit orientation are more likely to be accepted because they can cut down concern unit directors ‘ perA ­ceived uncertainness about the benefits of the inventions every bit good as lessen their opposition to innovaA ­tions. The sensed uncertainness environing the benefits of direction accounting inventions is likely to be comparatively high because they are administrative inventions whose benefits are hard to show and detect ex ante, at least comparative to proficient inventions ( Dunk, 1989 ) For illustration, the benefit of a proficient invention that makes a machine tally faster is likely easier to show than the betterment to determination devising as a consequence of implementing an administrative invention such as ABC. Consequently to be confident that the claimed benefits of a direction accounting invention will happen, the concern unit director needs to pass clip going familiar with the information generated by the invention in order to appreciate its utility. However, the concern unit director can short-cut this procedure if s/he can swear the direction comptroller ‘s sentiment about the benefits and costs of an invention and this trust is more likely where the direction comptroller has a concern unit orientation because trust will hold developed as a consequence of working together in the yesteryear. This state of affairs is particularly relevant for extremist inventions whose benefits are frequently harder to show antique ante and greater resources are needed to implement them. In contrast, less trust is likely to be between a concern unit director and a direction comptroller with a functional ( accounting ) orientation, accordingly, the concern unit director will be less certain about the benefits of the invention and will be less likely to accept it as a consequence ( Emsley, 2005 ) . With respects to understating the degree of opposition to the invention, societal identify theory ( Janis, 1982 ; Tajfels, 1978 ) indicates that direction comptrollers with a concern unit orientation will go a member of the â€Å" in † group ( i.e. the concern unit ) and, accordingly, will happen it less hard to acquire their positions accepted within the concern unit than direction comptrollers with a functional orientation who will be viewed as members of an â€Å" out † group. In the former instance the direction accountant tends to be viewed as â€Å" one of us but different to us † compared to the latter instance where the direction comptroller is viewed as â€Å" one of them † . This state of affairs is particularly relevant for extremist inventions where the going from bing methods is larger and a greater religion in the direction comptroller is necessary ( both in footings of the invention ‘s benefits to the concern unit and any possible down side that might accrue to the concern unit as a consequence of implementing the invention ) .4.1.3 Incentives to introduceThe 3rd manner a direction comptroller ‘s function engagement affects the development of inventions is through their inducements to introduce. Incentives include a direction comptroller ‘s wagess and future chances but besides includes the enhanced occupation satisfaction that comes from greater occupation enrichment ( Argyris & A ; Kaplan, 1994 ) These inducements are likely to be mostly determined by the direction comptroller ‘s higher-up who, for direction comptrollers with a concern unit orientation, is likely to be the concern unit director. In such state of affairss, inducements are more likely to be geared to the accomplishment of concern unit ends where the direction comptroller will take to bring forth information that is geared towards accomplishing these ends and, as such, will be less likely to be constrained by conventions of functi onal accounting ; furthermore, in order to run into the assorted demands of the concern unit, inventions are likely to be extremist compared to bing pattern ( Emsley, 2005 ) . For direction comptrollers who are functionally orientated, their higher-ups will be comptrollers who are more likely to aline direction comptrollers ‘ inducements with the accomplishment of functional ends ( such as pull offing hard currency flows and conformity coverage ) than concern unit ends. In such state of affairss, there is less incentive and motive for them to prosecute inventions designed to accomplish concern unit directors ‘ ends. This state of affairs is particularly likely if direction comptrollers with a functional orientation have to put considerable clip and attempt to convert the concern unit director of the invention ‘s benefits or if prosecuting those inventions threatens the accomplishment of functional ends. These statements all lead to the outlook that the function engagement of direction comptrollers will be associated with their innovativeness ( Emsley, 2005 ) . Some research workers have identified factors such as deficiency of top direction willingness, deficiency of equal function theoretical accounts, the accent on fiscal accounting and the laterality of computing machine based accounting systems. Others have included organizational scheme, construction and the influence of communicating channels as factors act uponing the diffusion of direction accounting inventions ( Yazdifar & A ; Askarany, 2008 ) .4.2 Barriers to following new accounting techniquesEverett and Waldron ( 2000 ) mentioned that restrictions relative to a house ‘s human resources were the most comA ­monly cited barriers to the debut of new accounting techniques and patterns. In peculiar, the cost of alteration related to people and clip, and a deficiency of relevant accomplishments were the top three barriers reported, as shown in Table ( 2 ) 40 % or more of the respondents identified each of these three factors. The 4th most cited barrier, selected by 37 % of the respondents, was direction inactiveness. This job, which repA ­resents yet another human resource barrier, besides featured in a survey of barriers to UK maker ‘s acceptance of throughput accounting that was conducted by Dugdale and Jones ( 1998 ) . It would look that more attempt demands to be expended in educatA ­ing troughs about the now accounting techniques and the benefits that can be realized from their usage. Askarany and Yazdifar ( 2007 ( indicated that factors related to the features of inventions are seemed to be among the most of import influencing factors impacting the diffusion of cost and direction accounting alterations: 1. Lack of suited package plans. 2. Cost of system set up and its execution. 3. Cost of keeping and roll uping cost information. 4. Lack of information on available bing techniques. 5. Management policies and precedences. 6. Lack of appropriate cost accounting accomplishments. 7. Low benefit arising from alteration compared with higher needed outgo. 8. Lack of assurance in the ability of new accounting techniques. 9. Adequacy of current system. 10. Employee opposition. 11. Insufficiency of the current system non being of import plenty to necessitate alteration in the costing system. 12. External fiscal or cost accounting criterions or patterns5.0 Findingss and RecommendationsThe findings suggest that top direction committedness and support is a cardinal factor in acceptance and successful execution of new cost and direction accounting techniques. However, the top direction committedness and support will be more effectual if it is backed up by sufficient top direction penetration. They need to cognize about the new techniques being implemented in their company and be able to pass on this to others. The findings besides indicated that direction accounting inventions may be able to cut down the misfit between direction accounting techniques and the altering environment of operation patterns. As Snell & A ; Dean ( 1991 ) suggest, mechanization, TQM and JIT are major inventions in operational patterns in companies around the universe, and they contribute to the integrating of phases, maps and ends in what has been called a new fabrication paradigm. The consequences of the research provide of import information to ease the diffusion of late developed direction accounting techniques in pattern. Such developments are expected to increase the satisfaction of users of current direction accounting information. The findings may besides be helpful in be aftering successful execution of any direction accounting alteration programme. The research findings suggest that directors and practicians should seek a better apprehension of the nature and features of new direction accounting techniques that they are be aftering to follow. The findings are besides relevant for directors and practicians working in group administrations, as the research suggests that they need a better apprehension of the operations and demands of subordinate companies. In 2002, Johnston, Brignall, and Fitzgerald recommended that at that place look to be six requirements that appear to assistance and underpin coaction: team-working ; sound and good established accounting systems ; comptrollers with good concern and procedure cognition ; comptrollers with a flexible position of their functions ; comptrollers with good interpersonal and communications accomplishments ; comptrollers who were willing to dispute the position quo and facilitate alteration. The comptrollers who worked closely with operations directors in procedure alteration appear to be non-traditional comptrollers, who act as facilitators and anchors for concern determinations. There are several issues for operations directors in order to interrupt down the tenseness between operations directors and direction comptrollers. First, there is a demand to promote comptrollers to go involved in the operation and to understand, first manus, the issues confronting operations directors. Second, this may be achieved by greater usage of cross-functional squads non merely to portion understanding but besides to make common ownership of jobs. Third, operations directors need to recognize and utilize the accomplishments of the comptrollers, in peculiar promote their functions in supplying non-financial information and utilize their accomplishments in interpretation and circulating information. Fourth, operations directors should see comptrollers as facilitators non as a barrier to alter. It would look that the potency of direction comptrollers is much maligned and misunderstood and their accomplishments undervalued and under-utilised in procedure alteration – a ca rdinal undertaking for operations directors. Using the refined instrument, the following 14 points were identified to mensurate features of direction accounting invention: 1. Can acquire the occupation done quicker. 2. Can make the occupation easier. 3. Can better the quality of service. 4. Can make the occupation more efficaciously. 5. Can accomplish greater control over work procedures. 6. Can be learned rapidly and easy. 7. Is easy to implement. 8. Is compatible with exist-ing procedures. 9. Has minor deductions for other procedures. 10. Is compatible with corporate civilization. 11. Advantages/benefits are clear and incontrovertible. 12. Results are easy reported/communicated. 13. Able to test the technique to guarantee it does what it said it would. 14. Enhances the profile and repute of the company ) Askarany & A ; Yazdifar, 2007 ) .6.0 DecisionManagement accounting work out organisational public presentation for decision-making, coorA ­dination and motive utilizing techniques such as cost allotment, duty centres, trans portation monetary values, merchandise costing, public presentation measuring and budgeting while operations direction concerned with non-financial facets of public presentation such as clip, quality, flexibleness and invention, which are both techniques stairss in a concatenation taking to increased house value. Even if direction accounting can be described as fiscal and hierarchal, and concerned with criterions and control, it may good hold a function in the new manufacA ­turing scene. In add-on, direction accounting and operations direction have much to state to each other because, as Bromwich and Bhimani ( 1994 ) note, many challenges confronting modA ­ern direction accounting semen from an operations environment. The writers ‘ analysis justify this position: new ways to gestate of direction accounting emerge from analyzing its interaction with operations direction. Both have similar concerns and decisions about the importance of non-financial information in modern fabrication environA ­ments. A In whatever manner, the paper analysis confront the imitation of accounting frequently made in arguments about operations direction and more by and large. Hansen and Mouritsen ( 2007 ) recommend that the linguistic communication of operations is non a strictly non-financial. Employees do understand fiscal linguistic communication to a certain extent. Standard cost systems are used as a catA ­alyst for betterment procedures and ‘pseudo net income centres ‘ provide inducements for continA ­uous betterment. In add-on, direction accounting is of import as it describes the economic sciences of flexibleness, velocity and invention. As good they argue that standard cost systems and discrepancy analysis do non needfully conflict with aspirations for ‘zero defect ‘ schemes and sidelong dealingss as is suggested by many operA ­ations direction observers. Operations direction has confronted direction accounting for rather a piece. on the other manus, direction accounting could likewise be a confront for operations direction, at the same clip as the restrictions around and within operations depend upon computations that join flows of merchandises and services, persons with organisational ends, and thoughts of fight to profitableness and control. Management accounting and operations direction can larn and develop one from the other. There is an unsolved tenseness between the different functions of nonfinancial public presentation steps in respect to local and cardinal information systems that build on two different sets of logic, one is oriented towards operational acquisition and uninterrupted betterment, while the other is oriented towards control. Therefore, the vagueness of the function of nonfinancial public presentation steps in incorporate fabrication still leaves us with a important inquiry for the hereafter Another trait of the MA research is the focal point on the economic sciences of integrating, and in peculiar, the demand for new cost computations in footings of supplying determination shapers in incorporate fabricating systems with better information. For case, the cost decrease potency of the ‘integration of maps ‘ such as the production and design interface can be made clear by agencies of life-cycle costing, which helps design for manufacturability. Furthermore, the economic sciences of flexibleness and quality reflected in ABC and quality bing supply input to determination shapers about the bounds of the integrating scheme. New cost computations are besides introduced in order to bring forth inducements to increase throughput by agencies of back flower or throughput accounting, which have been specifically adapted to JIT scenes. One possible function of MA research here is to look into tradeoffs between types of fabricating systems ( Hansen & A ; Mouritsen, 2007 ) . It can be conclude that operations manA ­agement and direction accounting can larn and develop one from the other. In add-on, direction accounting inventions may be able to cut down the misfit between direction accounting techniques and the altering environment of operation patterns.