Geothermal Energy Essay - 4754 Words

Geothermal Energy The human population is currently using up its fossil fuel supplies at staggering rates. Before long we will be forced to turn somewhere else for energy. There are many possibilities such as hydroelectric energy, nuclear energy, wind energy, solar energy and geothermal energy to name a few. Each one of these choices has its pros and cons. Hydroelectric power tends to upset the ecosystems in rivers and lakes. It affects the fish and wild life population. Nuclear energy is a very controversial subject. Although it produces high quantities of power with relative efficiency, it is very hard to dispose of the waste. While wind and solar power have no waste products, they require enormous amounts of land†¦show more content†¦The continental crust consists of igneous and sedimentary rocks. The oceanic crust consists of the same with a substantial layer of sediments above the rock. The crust covers the outer ridged layer of the earth called the lithosphere. The lithosphere is divided into seven main continental plates. These continental plates are constantly moving on a viscous base. The viscosity of this base is a function of the temperature. The study of shifting continental plates is called Plate Tectonics. Plate Tectonics allows scientists to locate regions of geothermal heat emission. Shifting continental plates cause weak spots or gaps between plates where geothermal heat is more likely to seep through the crust. These gaps are called Subduction Zones. Heat emission from subduction zones can take many forms, such as volcanoes, geysers and hot springs. When lateral plate movement induced gaps occur between plates, collisions occur between other plates. This results in partial plate destruction. This causes mass amounts of heat to be produced due to frictional forces and the rise of magma from the mantle through propagating lithosphere fractures and thermal plumes sometimes resulting in volcanism. During plate movement, continental plates are constantly being consumed and produced changing plat e boundaries. When collisions between plates occur, the crust is pushed up sometimes forming ranges of mountains. This is the way that mostShow MoreRelatedGeothermal Energy Essay1270 Words   |  6 Pages Geothermal Energy In todays world, we are stuck in a constant debate about efficient energy usage and production. Many have gone to alternative fuel sources do to the rising cost of fossil fuels and the environmental damage caused by the burning of fossil fuels. One option that goes largely unexplored is geothermal energy. Geothermal energy is not only a much more environmentally-friendly power source than fossil fuels, but the cost of installation is not significantly more expensive than theRead MoreGeothermal Energy And Natural Energy1118 Words   |  5 Pagesvery hot pools, known as geothermal reservoirs. Scientists have discovered that we can harness energy from this natural heat source and use it for our benefit. Electricity, agriculture, aquaculture are just the basic ways that geothermal energy is used. There are also many creative and helpful uses for it, such as in spas or thawing ice on roads. So what exactly is geothermal energy and how does it work? The project we have carried out answer s these exact questions. This energy source is one of greatRead MoreEssay on Geothermal Energy1047 Words   |  5 PagesThroughout the years electricity has become a source of energy that cannot seem to be replaced; however there are many different alternatives to this source of energy. One specific alternative is geothermal energy, which might be just as effective as electricity, but much less harmful to the environment. Electricity, although very helpful, produces fuels that might be harming not only our world, but our human society. To power electricity we must use fossil fuels such as coal, oil, and natural gasRead MoreAdvantages And Disadvantages Of Geothermal Energy1516 Words   |  7 PagesSUBMITTED FOR Energy Studies INTRODUCTION In the present scenario , ENERGY has become the most important part of our daily life requirements . It is used so extensively in our day to day life that we , at many times , do not even realise that it is being used. Thus, for all our works , energy is required in large quantities . But the big question which arises is , from where to get the energy.There are several sources and a wide variety of methods to fulfill our demands by producing energy . Being humansRead MoreRenewable Energy : Geothermal Energy2410 Words   |  10 PagesGeothermal Energy Concern over the end of nonrenewable resources has increasingly grown in the population over the recent decades. Hydrocarbons, specifically oil and gas, are being depleted rapidly. According to imeche.org, only 1.3 trillion barrels of attainable oil remain. At the current rates of consumption, that equivocates to around 2055 when oil should just about be depleted. (imeche.org, 2014) Recent advances in oilfield technology continue to push back the date of annihilation of these resourcesRead MoreGeothermal Energy Essay729 Words   |  3 PagesGEOTHERMAL ENERGY Geothermal energy is one of the oldest sources of energy. It is simply using and reusing (reusable energy) heat from the inside of the earth. Most of the geothermal energy comes from magma, molten or partially molten rock. Which is why most geothermal resources come from regions where there are active volcanoes. Hot springs, geysers, pools of boiling mud, and fumaroles are the most easily exploited sources. The ancient Romans used hot springs to heat baths and homes, andRead MoreGeothermal Energy Is A Kind Of Energy1967 Words   |  8 PagesIntroduction Geothermal energy is a kind of energy that provided by the heat of our planet, the Earth. The cost of geothermal energy is low, and it is reliable and friendly to the environment, but is limited to some specific areas. Recent technology development has greatly expanded the range and size of geothermal energy resources. Now the geothermal energy can be also used for applications such as home heating, which add use potential for the resource. Although, tapping geothermal energy will releaseRead MoreGeothermal Energy Conversion Technology 2520 Words   |  10 Pages Geothermal Energy Conversion Technology This paper is divided into 4 sections covering all major aspects of Geothermal Conversion Technology: †¢ Geothermal Fluid †¢ Conversion Technologies †¢ Efficiency †¢ New Technology INTRODUCTION: Geothermal energy is the energy in the form of heat contained inside the earth. The origins of this heat are found in the formation of the earth from the consolidationRead MoreGeothermal Energy from the Earth966 Words   |  4 PagesGeothermal energy Energy from the Earth What could be more natural or plentiful? The source of geothermal power is the heat contained inside the Earth; heat so intense that it creates molten magma. There are a few different types of geothermal energy that can be tapped. Some geothermal systems are formed when hot magma near the surface (1,500 to 10,000 meters deep) directly heats groundwater. The heat generated from these hot spots flows outward toward the surface, manifesting as volcanoes, geysersRead More What is Geothermal Energy? An Overview Essay1739 Words   |  7 PagesWhat is Geothermal Energy? An Overview The term geothermal comes from the Greek geo meaning earth and therine meaning heat thus geothermal energy is energy derived from the natural heat of the earth. The heat that flows from the Earths hot interior due to crustal plate movements, zones of high heat flow, may be located close to the surface where convective circulation plays a signifcant role in bringing the heat close to the surface (World Bank Group, 2004). earth coreThe Earths crust

Symbolism in Hawthornes Young Goodman Brown Essay

Symbolism in Young Goodman Brown Edmund Fuller and B. Jo Kinnick in â€Å"Stories Derived from New England Living† state: â€Å"Hawthorne’s unique gift was for the creation of strongly symbolic stories which touch the deepest roots of man’s moral nature† (31). It is the purpose of this essay to explore the main symbolism contained within Nathaniel Hawthorne’s tale, â€Å"Young Goodman Brown.† Stanley T. Williams in â€Å"Hawthorne’s Puritan Mind† states that the author was forever â€Å"perfecting his delicate craft of the symbol, of allegory, of the few themes and oft repeated character-types which were to haunt forever the minds of those who know New England† (42). Let us begin with the opening lines of the story: â€Å"YOUNG†¦show more content†¦To have so much symbolism in the very opening sentence of the tale is almost too much for the human mind. Examining the second sentence of the short story, we see: â€Å"And Faith, as the wife was aptly named, thrust her own pretty head into the street, letting the wind play with the pink ribbons of her cap, while she called to Goodman Brown.† What do the pink ribbons signify? 1. â€Å"The ribbons are in fact an explicit link between two conceptions of Faith, connecting sweet little Faith of the village with the woman who stands at the Devil’s baptismal font. We can legitimately disagree about the meaning of this duality; the fact remains that in proposing that Faith’s significance is the opposite of what he had led the reader to expect, Hawthorne violates the fixed conceptual meaning associated with his character. . . .They are part of her adornment of dress, and they suggest, rather than symbolize something light and playful, consistent with her anxious simplicity at the beginning and the joyful, almost childish eagerness with which she greets Brown at the endâ⠂¬  (Levy 124). 2. â€Å"These ribbons. . . are an important factor in the plot, and as an emblem of heavenly faith their color gradually deepens into the liquid flame or blood of the baptism into sin† (Fogle 24). 3. â€Å"The pink ribbons that adorn the cap which Faith wears . . . are a badge of feminine innocence† (Abel 130). 4. â€Å"Neither scarlet nor white, but of a hue somewhere between, the ribbonsShow MoreRelated The Symbolism of Hawthornes Young Goodman Brown Essay2725 Words   |  11 PagesThe Symbolism of â€Å"Young Goodman Brown†Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚   Nathaniel Hawthorne’s short story, â€Å"Young Goodman Brown,† shows the reader the author’s power as a symbolist.    Frederick C. Crews in â€Å"The Logic of Compulsion in ‘Roger Malvin’s Burial’† explores the symbology that prevails in Hawthorne’s best short stories:    . . . I chose this one tale to analyze because it illustrates the indispensability, and I should even say the priority, of understanding the literal psychological dramasRead MoreAmbiguity And Symbolism In Hawthornes Young Goodman Brown1952 Words   |  8 Pagespeople. The short story called Young Goodman Brown is a good example of how people are trapped in this war and gives a somewhat description of what it could be like in a losing fight against evil. The message of the story is that everyone has a dark nature in them somewhere, whether it can be triggered by something traumatic, or by their surroundings as they grew up to adulthood from only knowing that. The premise of the story is mostly about how Goodman Brown leaves Salem village to undergoRead MoreAllegory And Symbolism In Hawthornes Young Goodman Brown728 Words   |  3 PagesIt is hard to read beyond the third paragraph of â€Å"Young Goodman Brown† without finding allegory and symbolism. The opening seems realistic--Goodman Brown, a young Puritan, leaves his home in colonial Salem to take an overnight trip-- but his wifes name, â€Å"Faith,† immediately suggests a symbolic reading. Before long, Brown’s walk into the dream-like forest seems like an allegorical trip into evil. The idea that Hawthorne shows by this trip is that people are attracted to sin through temptation whichRead MoreSymbolism in Nathaniel Hawthornes Young Goodman Brown Essay468 Words   |  2 PagesSymbolism in Nathaniel Hawthornes Young Goodman Brown Nathaniel Hawthornes Young Goodman Brown is full of symbolism throughout the story. Perhaps the most interesting examples of symbolism include the title character, Young Goodman Brown, as well as his wife, Faith, and the woods that Young Goodman Brown enters on his journey. Included are many allusions to Christianity and also to evil and sin. These references are expressed mainly through characters and settings in the story. TheRead More Symbolism in Hawthornes Young Goodman Brown Essay examples2488 Words   |  10 Pages     Ã‚   Nathaniel Hawthorne’s tale, â€Å"Young Goodman Brown,† is rich in symbolism, as this essay will amply illustrate. Hugo McPherson in â€Å"Hawthorne’s Use of Mythology† explains how the author’s â€Å"inner drama† may be expressed in his symbolism: The imaginative foundation of a writer’s work may well be an inner drama or ‘hidden life’ in which his deepest interests and conflicts are transformed into images or characters; and through the symbolic play of these creations, he comes to ‘know’ the meaningRead MoreAllegory and Symbolism in Nathaniel Hawthorne’s â€Å"Young Goodman Brown†1203 Words   |  5 PagesNathaniel Hawthorne’s â€Å"Young Goodman Brown† is an excellent example of the use of allegories and symbolism as a form of satire on Puritan faith. According to Frank Preston Stearns, author of The Life and Genius of Nathaniel Hawthorne, â€Å"Hawthorne may have intended this story as an exposure of the inconsistency, and consequent hypocrisy, of Puritanism† (Stearns 181). Throughout the story of â€Å"Young Goodman Brown,† Hawthorne tries to infuse as many symbols and allegories as he can to enhance the overallRead More Symbolism in Nathaniel H awthornes Young Goodman Brown Essay1278 Words   |  6 PagesSymbolism in Nathaniel Hawthornes Young Goodman Brown   Ã‚  Ã‚  Ã‚  Ã‚  Nathaniel Hawthorne utilizes symbolism throughout his short story Young Goodman Brown to impact and clarify the theme of good people sometimes doing bad things. Hawthorne uses a variety of light and dark imagery, names, and people to illustrate irony and different translations. Young Goodman Brown is a story about a man who comes to terms with the reality that people are imperfect and flawed and then dies a bitter death from the enlightenmentRead More Symbolism in Hawthornes Young Goodman Brown Essay example2781 Words   |  12 PagesIn Nathaniel Hawthornes Young Goodman Brown the use of symbols contributes to the development of the storys plot. Symbolism is used as a means to uncover the truth about the characters. The author, in an attempt to manifest the moral aspects of his society, uses many kinds of symbols to support his points. When analyzing an allegory like Young Goodman Brown, the reader must realize that the story is in its entirety, a symbol. Hawthorne, through his writing is trying to convey the contradictingRead MoreSymbolism and Allegory in Hawthornes Young Goodman Brown Essay2297 Words   |  10 Pages   Ã‚   The main characters in Hawthornes story Young Goodman Brown are Goodman Brown, his wife Faith and the stranger who accompanies Goodman Brown in the forest. At the beginning of the story Brown is bidding his wife, Faith farewell at their front door. Taking a lonely route into the forest, he meets an older man who bears a fatherly resemblance to both Brown and the Devil. Later that night Brown discovers to his amazement, that many exemplary villagers are on the same path including, GoodyRead More Essay on Symbols, Symbolism, and Allegory in Hawthornes Young Goodman Brown726 Words   |  3 PagesSymbols, Symbolism, and Allegory in Hawthornes Young Goodman Brown Symbolism is a literary technique that is used to clarify the authors intent. Sometimes it is used to great effect, while other times it only seems to muddle the meaning of a passage. In Young Goodman Brown, Nathaniel Hawthorne uses objects and people as symbols to allegorically reveal his message to the reader. Nathaniel Hawthorne uses different people as symbols throughout Young Goodman Brown. The largest symbolic

Cultural Paper on African Americans and Blackfoot Indian free essay sample

The African American Culture is rooted In Africa. We came about through slavery. For may years our culture has been developed separately from the mainstream America, both because of slavery and the persistence of racial delimitation In America. Also African-American slave descendants desire to create and malting their own traditions. In the African American Culture there are many things that have been done to contribute to todays society for example dance, music, art and literature.The first major public recognition of the African American culture occurred during the Harlem Renaissance in the 1920 and sass. Authors and poets that were brought into the limelight were Zorn Neal Hurst, Longs Hughes, and Courtney Culled. This era was where Jazz, Swing, and the blues entered the world. Musicians such as Fats Waller, Duke Elongating, and Jelly Roll Morton were considered to have laid the foundation for future musicians of their genre. I feel that the Arts are one of the hugest contributions that African Americans have made in our society. We will write a custom essay sample on Cultural Paper on African Americans and Blackfoot Indian or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I intend to keep the arts apart of my life. Blackfoot Indian The Nationalist, also known as Blackfoot Indians, mostly reside in South Montana and the Canadian provinces of Alberta and Saskatchewan. The name Blackfoot comes from the color of the peoples leather shoes or moccasins. They were typically dyed or painted the bottoms black, but legend tells of them walking through ashes of prairie fires. Within the Blackfoot Nation,there were different societies to which people belonged, each had a function for the tribes.Young people were invited Into societies after proving themselves by recognized passages rituals. In the Blackfoot Culture, men were responsible for choosing their marriage partners, but women had the choice to accept them or not. The male had to show the womens fathers skills as a hunter or a warrior. If the father was Impressed and approved the marriage, the man and women would exchange gifts of horses and clothes and were considered married. I dont really know much about this side of my family but I hope to find out more about them at this years family reunion. All sources were found at Wakefield.Cultural Paper on African Americans and By Sparkman American Culture is rooted in Africa. We came about through slavery. For may years because of slavery and the persistence of racial discrimination in America. Also African-American slave descendants desire to create and maintain their own belonged, each had a function for the tribes. Young people were invited into societies hunter or a warrior. If the father was impressed and approved the marriage, the man married. I dont really know much about this side of my family but I hope to find out All sources were found at wisped.

One Note at a Time free essay sample

Black and white. Everything is black and white when it comes to learning a piano piece. Simple little black dots weaved into the 10 black lines, 5 for treble and 5 for base; all arranged on a white sheet of processed paper. The keys, both black and white and glossy glide under my fingertips. I reach for the lamp’s knob and twist it. Click, click, click and the white light is illuminated. Gleaming, the bulb reflects off of each ivory key and a glare can be seen off of the raised ebony cover. Searching through the pile of sheet music stacked on the black Grand Piano I notice, placed directly to the right of the music stand, that special piece I’ve been anticipating. A challenge, most definitely, but a beauty in itself; the composition will be entertaining for me to play and for an audience to listen to. I place it into the caressing music stand. We will write a custom essay sample on One Note at a Time or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It cradles the arrangement for me and keeps the exposition safe amidst the upcoming journey. My hands fondle the music. Analyzing each detail of chords, pedal movement, and the count of each note, I single out the melodies by placing my pointer finger at its location on the music. Then, one hand at a time, I locate their partners on the keys for both clefs. Measure by measure, four beats at a time, I focus on the first note in the first line. Is it a half note, quarter note, or whole? As I take into account the meter time, which would resemble a base or drum beat in any modern song. Take Cyndi Lauper’s well known song for example, Girls Just Wanna Have Fun: one, two, three, four, one, two, three, four. Four beats in each measure decides a half note held for two beats, quarter notes for one beat, and a whole note obviously counted for four beats. I’ve determined the meter time and counted out the notes. But what note is it? An A, B, or possibly a G? There are seven different notes; A-G in the alphabet, however, where those notes stand on the staff, the five hor izontal lines where music is written, is difficult to remember. A simple trick I have learned that greatly advanced my note reading abilities are the acronyms. For the treble clef the lined notes proceed as following from bottom to top: Every Good Boy Deserves Fudge. As for the spaces, they spell out F.A.C.E. The base clef is even trickier, with an acronym for the spaces saying All Cows Eat Grass, and for the Lines, Great Big Donuts For Alvin. Memorization and time has helped with the agility of this technique. Learning song after song makes it easier to read the notes than the time before. After I have read each note carefully and acknowledged where they lie on the keys, I then challenge the brutal chords. These beastly stacks of notes are initially confusing to finger on the keys but after much practice, my fingers comfortably fall into place. Slowly starting from the beginning of the first line, I play the tune until the end of that line. I return back to the beginning of the pie ce and run through to the end of the line once, twice, three times more. Choppy and disassembled sounding at first but by the third or fourth trial, my performance has become somewhat fluid and naturally melodious. I have quickened the metronome on the first line, however, I must continue to the following lines. I repeat my steps of reading the notes and fingering the chords almost mechanically. Progressively moving down the sheet music and onto the next page, I study the music. At an expressly demanding interval, I halt and examine the melody. A mixture of sixteenth notes and rests, slurs, sharps and flats engulf the staff. I practice these sections 5 to 7 times instead of 3 to 5. Little by little my fingers memorize where and how far they must move to get from one key to the next; from one chord to an arpeggio (the notes of a chord broken up and played as a succession). Before long I must advance: to the end. The entire piece welcomes my familiarity with it once the weight of my hand presses down onto the last chord or note. Yet, the piece lacks rhythmicity and emotion. A rehearsal of the entire piece is practiced day and night until perfected. Over and over again it is engaged in recreation if a section requires precision in accents or dynamics. What is the product? A final recital expresses my personality and emotion telling a story dependant upon interpretation. Each period sets a mood of excitement, tranquility, or possibly passion with indescribable blends of notes and all that is known is the generation of pleasing endorphins. Yet, it is still black and white; plain and simple. The melody is fact, and the euphonious chords are unchanging. Harmony so constant and firm would never emerge without any one of the small portions which compose this magnificent expression.

Haydn and Eszterhaza essays

Haydn and Eszterhaza essays "Not only did I have the encouragement of constant approval, but as the conductor of the orchestra I could experiment, find out what made a good effect and what weakened it, so I was free to alter, improve, add or omit and be as bold as I pleased. Cut off from the rest of the world I had no one to bother me and I was forced to become original." The above quote was said by Franz Joseph Haydn (1732 - 1809) during the later years of his life and it refers to the time he spent in Esterhaza. Haydn was, and still is, considered one of the most famous composers of the classical era. The large amount of compositions that he created, and his many contributions to the classical style, has made Haydn one of the most influential and studied composers of the millennium. As mentioned in the introductory quote, Haydn contributed a large amount of his personal success to the time he spent in the palace of Eszterhaza, A palace of the Esterhazy family. By analysing the time period that Haydn had spen t working for the Esterhazy family, this essay will demonstrate how important these years were to the development of his musical abilities. The reason why this time period has been chosen was that these were the years right before Haydn began to grow in popularity outside the realm of the palace. Haydn's musical career had started when he moved to Vienna, from his rural peasant village, and became a choirboy at the St. Stephen's Cathedral. In 1761 Prince Paul Anton Esterhazy of Vienna hired Haydn, and this was when his relationship with the Esterhazy family had begun. At this point in his career Haydn had served as the assistant musical director for the Prince, as he worked under a man by the name of Werner. During this time Haydn had composed a few symphonies but he was not given much room to grow as he was seen as nothing less than a servant. In the years to come Haydn's situation would change dramatically due to a number of major developments that...

Physics Investigating Resistance in a Wire

Physics Investigating Resistance in a Wire Investigating Resistance in a WireThe resistance is the name given to the tendency for a wire to oppose the movement of the electrons passing through it. The greater the resistance the electrons occur the more voltage is needed to propel the current through the wire. Resistance is defined by the following equation:Resistance R= p.d across the wire (V)Current through the wire (I)Key FactorsThere are many factors to be considered which can effect the resistance of a wire these include temperature, current, thickness of wire and the length of the wire. The temperature will affect the resistance because as the temperature rises the atoms in the wire will begin to vibrate more meaning they will get I the way of passing electrons. The problem with this method is that it tricky to vary the temperature of the wire and keep it at the same constant temperature.English: Beam of electrons moving in a circle in a...The current will effect the resistance because more electrons will be passing thro ugh the wire so if collisions do occur with atoms in the wire lots of the electrons will still get through. The thickness of the wire will affect the resistance because in a thick wire opposed to the thin wire there is more space for the electrons to move in thus reducing the amount of collisions and the resistance. Though this is good method it is hard to obtain different thickness of the same wire easily. The length of wire will effect the resistance in a similar way the thickness but the longer the wire the greater the resistance because there will be more of a chance for the electrons and atoms to clash as there are more atoms in the longer wire thus making the length of wire proportional to the increase in resistance.For this investigation...

Precise Software Essay Example | Topics and Well Written Essays - 500 words

Precise Software - Essay Example If they do not launch the product, they might be losing an opportunity of a first mover advantage in the market. The company might lose the novelty of the new product, because other companies are always in the developing spree and might come up with something similar in short period of time. Having analyzed the risks associated, there are three main issues which Precise is facing and if addressed can help to arrive at a decision. (a) When to launch? Within the answer of which lies the explanation for key issues of new product planning and development (b) How to Market it? The answer to that question should suggest correct segmentation analysis and valued marketing strategies to attack the targeted segment (c) What is the best price? An in-depth study of ideal pricing strategy and one which matches with its sales and marketing strategy should be undertaken by Precise. Analysis: Precise is still under the planning and development stage and the product is a novice in the market. Precise is carrying reputation risk and risk of losing its customers. When weighted with the benefits of an early launch, I feel Precise should not launch it in OpenWorld 2000. There are two scenarios which crops up if it’s launched.

Information Systems Management & Quality Essay Example | Topics and Well Written Essays - 3000 words

Information Systems Management & Quality - Essay Example This report and the involved case study incorporate computer and information technology plus their application into government projects. The main points of focus are the ability of computer systems to operate effectively when employed on relevant scenarios. The evident exposition here is the failure of the specified projects. Their failures have been attributed to by several issues ranging from technology to management and both. Moreover the National Audit Office has a number of stipulations in its desire for elimination of central government wastage or overspending and improvement of success rates of the projects (Liebowitz & Khosrowpour 2007). In the past, the government has succumbed significantly due to the consequences of unproductive plans that have been deficient of the ability to progress. Considering their progressions, it implies that the projects might have not been capable of delivering as per the expectations of their initial aims (Khosrowpour 2006). Similarly, the inabi lity to succeed might also lie on the projects tendency of accruing losses. In this case the latter is more significant for considerations since both of the selected case studies have the basic facet. The case studies selected for analysis are the independent learning accounts and the pathway. Comprehensively, the independent learning accounts incorporate a scenario that led to the loss of ?97 million whilst the pathway associated a loss of 1 billion Euros. In this instance, the citation convinces the logic of seeking an appropriate means of curbing the situation that might transpire into such losses both presently and in the future (Liebowitz & Khosrowpour 2007). The Independent Learning Accounts Let us assess the specific instances of the projects. First, the independent learning accounts and as a government project. This was the 2001 system offering adults ?150 for educational use was abandoned after fraudsters coined millions in fake applications. The independent learning accoun ts were a system designed to offer adults funds for educational reasons (Schwalbe 2010). In this case, the system failed when the fraudsters succeeded in compromising its effectiveness and obtain benefits from it leading to the government loss. However, this project was chosen since it involves the loss of money from external fraudsters who depends on their skills for malicious gains (NAO 2012). This is the main point for the projects preference since it outlines the major point of scenario that the fraudsters use currently in obtaining benefits they do not merit from genuine projects. This problem is rampant virtually in all situation organizations and by attaining its remedy would assist in resolving other related problems in other scenarios. Management Issues Concerning the management issues leading to the failure of projects, there was poor testing in the case of independent learning accounts project. It is imperative to understand that the project developers and the experts per form series of testing processes of the project (Khosrowpour 1999). The tests are aimed at determining the flaws and formulating technical means of curbing them. In this case technology is the main consideration and the security of a system is imperative for contemplation. According to Madeley (1991), security has to be tested in all perspectives because the system is conveyed via the network and usually users would try the effectiveness of the system as well as detection and blockage of security

Statue of Liberty Essay Example for Free

Statue of Liberty Essay I have always dreamt of a better life. Since the early childhood when my dad and I had been going to the city market to sell some fruit and to buy some rice for the money earned. I do not remember us eating meat, may some bones that contained thin skin. Meat was too expensive to afford. I was the only male child in the family so I had to work and bring some money into the family. My older sister was given to her husband’s family after she got married. We didn’t see her often. My mother didn’t love her much. Yet, my dad did a lot. So, every time he saw me, it seemed that he wanted to see her instead. And he became mad. I often felt his powerful feasts on my neck. But he was my parent, he gave me a birth and I respected him†¦ That was a sad-sad childhood. The thoughts of the past make me suffer much. Yet, it is those hardships that made me go on, to seek another better life, to seek this life overseas†¦. O, sweet America, sweet dream. I have always see it my dreams. I remember once waking up from the excitement that filled my soul and my heart when I saw the statue of Liberty. My dad was somehow educated a little. So, when me and my sister lived with us, he used to tell us about the country of dream – the US. He wanted very much my sister to be educated. He told that education was a way up. That’s what I remembered for the rest of my life. And I wanted my life to go up. That’s why I decided to go to the US†¦. The girls in China were not in respect. My family was considered misfortuned, since there were two of us, girls, in the family. My mom told me that my dad used to beat her after my sister was born. He dreamt of a son. It was understandable, since girls had to go after they got married. Thus, parents would have to be left by themselves, without any support. A boy in Chinese family meant a hope for a good old age. When the boy was born into a Chinese family, the latter was considered blessed. My family was considered misfortuned†¦ Yet, later on my dad got to love my older sister a lot. He tried to make her strong as a boy, despite old Chinese traditions of femininity and obedience. Thus, you can imagine how much my dad waited for a son when my mom got pregnant for a second time. And gain†¦failure. He was really mad. There was no hope he could love me sooner or later. That is how I became a real outcast in my family. My parents respected Confucian ideology a lot. Confucius professed that we, the children, had to respect and obey our parents. And we did. I do not remember any time I said something against my dad, even despite all that he made me do. I had to learn to earn money since my early childhood. I had to work as a boy. And I did†¦ However, despite harsh strict regime of traditional Chinese family, my dad was an educated person. He never stopped staying that Chinese civilization has very old roots and we had to be proud of that. And we, certainly, were. He told that it was Chinese who invented paper and many other useful things that the humanity used. His stories were exciting. And they were probably the only rare times when our family gathered together peacefully. Despite the fact that my dad was somewhat educated, we were a family of farmers. We grew rice and fruit and then sold them. We were never rich. We were like many other Chinese families. My dad always told that Chinese is the great nation. However, I couldn’t ever understand why such a great nation made girls, the ones who gave birth and contributed to the development of Chinese generation, suffer so much. I still cannot forget how my sister used to hide from my parents in order not to show them her great pain – she couldn’t really walk for some time. But my mom convinced that Chinese girls had to have very-very small feet. That was a sign of femininity. â€Å"Otherwise†, she used to say, » you will never get married†. But we really didn’t think about our future at that time. The only thing I personally thought of was how to ease that horrible pain†¦ But time passed and we grew. I have submitted with my fate that made me suffer both from my dad and from our old traditions. But I never complained. I knew that Chinese were a great nation. That is why everything that had to be done, even if it made me feel pain, was actually for my sake. I am very thankful my dad that he brought me up being strict and not always tolerant. He taught me to achieve everything myself. He taught me that I had to fight for myself and I did. Now I remember that horrible pain from my past and I think I can survive everything. Now I can walk easily and this is the real happiness. Moreover, I am happy because I am now in the country of my dreams – in the US. I am happy because my daughter will not have to suffer as I did. I am happy because millions of Chinese girls will be relieved from the humbleness and great pain that made them inferior to men, that made them die being alive. It is all over know. I still respect Confucius, but I am in another country now. I will learn the great wisdom of this ancient Chinese philosopher from the walls of American University. Oh, those Americans. They are so different. But that is so interesting to penetrate in the whole new culture that is so much not like yours. I was so surprised to know that here men and women are considered to be equal. That is such a great feeling. Yes, I will study Confucius from here and I will perceive all he said from the new perspective. I have so much ahead. I have so much to learn. This will be an exciting time I will never forget. We didn’t have centralized schools for a long time in China. Education was domestic. My parents couldn’t afford that. I did lack communication. But it’s over now. My daughter will not suffer. She would be happier than I was. But, I swear, she will not forget our Chinese culture, she will still respect Confucius’ teachings†¦.

Effectiveness of Non-Executive Directors Essay -- Senior Management, N

The effectiveness of non-executive directors is becoming to be seen as critical for the contribution to the effectiveness of corporate governance in providing investor protection. Relevant situational and sectoral experience enhances the effectiveness of non-executive directors. Jebb (1998) cited in Ahwireng-Obeng, Mariano and Viedge (2005) suggests that it is a better strategy to hire non-executive directors who have experience in similar as well as other sectors and situations that the company is likely to face than search for a particular expertise in a director. According to Pincombe (2000), this enables the utilisation of specialist skills in different fields and the broadening of experience (Ahwireng-Obeng, Mariano and Viedge, 2005). To a certain extent, the tenure of service also has impact on the effectiveness of non-executive directors. Feldman (1992) is of the view that a board that services a business well today may not be qualified to lead it five years from now as markets and products evolve. Therefore, the appointments of non-executive directors should be for a specific term and new members should be appointed as and when needed. One suggestion is that by serving for more than ten years, the board member tends to become too close to senior management to provide objective oversight (Ahwireng-Obeng, Mariano and Viedge, 2005). However, this could provide the in-depth knowledge and institutional memory that a new board member has to work hard to acquire (Fleming, 1998 cited in Ahwireng-Obeng, Mariano and Viedge, 2005). As for the selection and appointment, â€Å"good boards do not just ‘happen’; they are carefully constructed working teams† (Vennat, 1995). In other words, it is by selecting and developing appropriate indiv... ...m their duties, particularly those sitting on the Nominations Committee, Remuneration Committee and Audit Committee on an irregular basis, meeting only a few times a year (Pass, 2008). Due to limited time of involvement, non-executive directors could be too "remote" from internal decision-making processes to make an effective contribution and lack of information. The effectiveness of non-executive directors would be undermining when they are uninformed about the challenges they face. Hurley (2000) cited in Ahwireng-Obeng, Mariano and Viedge (2005) suggests that making the following list of information available to non-executive directors can contribute to their focus and productivity: board policies, committee guidelines, board minutes, authority annotations, contract summaries, organisational charts, member surveys and analyses, and programme or project analyses.

Impact of Media

Media plays a significant role in our society in the present scenario. It is all around us, from the shows we watch on television, the music we listen to on the radio, to the books and magazines we read each day. Television, more than any of the other Medias, achieves myriad different goals.We live in a fascinating world and an even more fascinating society. In this day and age, life without technology feels utterly impossible and life without the media is simply unimaginable. Media provides us with entertainment, information and comfort.The media influences people in different ways, some positive and some negative. It is important to realize although media can have a positive effect on society too much exposure to television, computers, or magazines can lead to unhealthy effects. The media gives people a way to connect with one another through news updates or even social networking. Most everyone wakes up in the morning grabs the newspaper, computer, or flips on the television to ed ucate themselves on the worldly happenings of that day. Research has revealed that media is responsible for influencing a major part of our daily life. Media contribute to a transformation in the cultural and social values of the masses. Media can bring about a change in the attitudes and beliefs of the common man. Media has a direct impact over the lifestyle of society.†POSTIVE AND NEGATIVE IMPACT ON MEDIAAn individual developmental level is a critical factor in determining whether the medium will have positive or negative effects.Research conclusion are given by the physician†¢Physicians can change and improve children’s television viewing habits. †¢Canadian children watch excessive amounts of television. †¢There is a relationship between watching violent television programming and an increase in violent behaviour by children. †¢Excessive television watching contributes to the increased incidence of obesity. †¢Excessive television watching may have a deleterious effect on learning and academic performance. †¢Television is an effective way of advertising products of various ages.The media like television, radio and the Internet increase an overall  awareness of the masses. They enhance the general knowledge by providing us with information from all over the world. News broadcast through different media helps us know about the day-to-day events in the world. News, tele-films and documentaries revolving around social issues increase a social awareness in children and develop their concern towards society.Media serve as the best means for a speedy spread of news about important incidents or events. The news that has happened in the remotest corner of the world can reach us within minutes.Movies and television programs often show characters using drugs and alcohol and engaging in violent behaviors. At a developmental stage when teens seek greater freedom and independence, the glorification of drugs, alcohol, risky sexu al and violent behaviors in the media make it challenging for teens to make responsible behavioral choices.CONCLUSIONMass media has become an integral part of our lives and can not be separated from our life. Particularly for the urban people, the need for information is more important than ever. Our values and way of life in the society in this information era are strongly influenced by the mass media like newspapers, TV, radio, video, and the internet. The full range of unfiltered media is now available to most of us by using a parabola and satellite transmission. We can buy many kinds of videos freely. Access to the internet is easy and inexpensive almost everywhere.We can find many kinds of information using the internet technology. Media is the most powerful tool of communication. It helps promoting the right things on right time. It gives a real exposure to the mass audience about what is right or wrong. Even though media is linked with spreading fake news like a fire, but on the safe side, it helps a lot to inform us about the realities as well. There is a positive and negative side in every activity. Depends upon the individual, the media have both the sides to use in right and wrong way.

Identify the Mission, Objectives, and Responsibilities of an Organisation Within It’s Environment Essay

An organisation is defined as ‘A group of people working together’ (Collins Dictionary 2001). An organisation is generally accepted as a unit working together to achieve the same goals. Concurring with this statement, Mintzberg (1997) defined goals as ‘the intentions behind decisions or actions, the states of mind that drive individuals or collectives of individuals called organisations to do what they do’. In order for an organisation to work, set guidelines have to be put in place for both short and long term aspirations, to ensure that the organisation is moving as a whole, a unit, to avoid separation, miscommunication, and misunderstanding. This can be achieved by administering a meaningful and worthwhile strategic plan consisting of a progressive, hierarchical set of aims. This will give each individual, as well as the organisation as a whole, a purpose. A set of aims can be as follows (Business Essentials 2010); An example of this would be my current place of employment. Their Vision Statement is as follows; ‘We are committed to providing a modern, efficient, and cost effective service focused on meeting our customer’s needs in a friendly , timely, and accurate manner, and will provide the necessary resources to enable achievement of our objectives. We will be readily accessible to everyone in the community to maximise social inclusion, minimise barriers to work and assist people to live in decent housing. We will process claims quickly and accurately, while actively reducing the incidences of fraud or error through investigation. Where fraudulent intent is proven, we will seek to apply appropriate sanctions as a deterrent against future activity. Where we seek to collect money, we will issue bills promptly and correctly. Where recovery action is required, we will act quickly, fairly, and impartially, but with due regard to social welfare and human rights of our customers.’ (Heather Tiso, 1995) However something so unobtainable may not be in the forefront of people’s minds. This is summed up in the following article statement ‘Mission statement in some companies has a huge influence in all management levels of the firm, but in others it is still just addition on the wall and usually what’s forgotten.’ Values of an organisation are more likely to be remembered, as they are more relatable to people within. The values upheld by the people within my organisation, are that of trust, respect, pride in work, ability to take ownership, two way communication – to give as well as to receive, to maintain excellent customer service at all time, to help each other out if need be, to feel comfortable and confident enough to speak up if they have any ideas for improvements, to strive for fairness, equality, and diversity, versatility, flexibility, taking responsibility for their own development, to be open minded as our line of service is ever changing. This encourages a culture of people that are able to pull together against constant adversity, and still achieve excellent results, as well as continually exceed Service Level Agreements (SLAs). The key objectives of my organisation, can be broken down in to the following examples; †¢Operational Goal – to increase revenue (Objective – decrease number of incorrect subsidy claims by 10%) †¢Non Operational Goal – to modify behaviour of customers (Objective – to get customers to act and think in a productive manner) †¢Primary Objective – to maximise revenues with as little expenditure as possible †¢Secondary objective(s) – to maintain excellent customer service, to strive for 100% accuracy, to maintain excellent working relationships with stakeholders. †¢Corporate Objectives – To increase customer satisfaction, to minimise risk, to ensure a glide path is in place for these objectives. †¢Unit Objectives – to answer all calls within 20 seconds, to deal with all work items with a turnaround of 9 days, to see all customers visiting the offices within under 5 minutes, to identify and understand our customer’s needs, to maintain a very high level of service, to develop personal/professional relationships with stakeholders. The influence of stakeholders Identifying Stakeholders is a process of integration within the said organisation. This can be summarised with a statement from a World Bank Group article – ‘All parties should be listed which are likely to be affected by the development, both positively or negatively, directly or indirectly.’ Stakeholders in our company are highly valued and important, and therefore our relationships with them are maintained to a very high standard. Our organisation has numerous companies identified as Stakeholders. This is not just on a professional level, as on top of Internal Stakeholders (i.e. staff) we recognise a number of Connected Stakeholders (customers, suppliers,) and External Stakeholders (local community, the government). Therefore, overall Stakeholder influence is vast, extending way beyond just making a customer happy. The knock on effects of the positive or negative experience of that customer may affect my organisation greatly. As different Stakeholders have different interests, it is not possible to focus on all of them at once with a blanket gesture in the hope of satisfying all their needs. Their needs have to be prioritised by looking at individual objectives, and balancing important/urgent needs with needs that would not have an adverse effect or affect relationships by waiting to be dealt with. Examples of Stakeholders in my organisation, are employees, customers, and the Government. As staff are immediately and intimately connected with the organisation, their influence is going to possibly be the strongest influence. It has been said numerous times that employees are the most influential. Motivated employees are highly likely to be more productive in producing work, ideas, and meeting objectives. Coincidently, the objectives of staff, are to be treated fairly, be given equal opportunity, be recognised for the consistently excellent work they produce when the odds are stacked against them, feel secure in their job and working environment, and have a sense that they are achieving. These objectives are met in the most part, however, as the organisation as a whole has a hierarchy , and it tends to be the senior managers setting objectives and deciding whether these have been met. This can lead to the human element being lost, and people judged by numbers, as other factors aren’t always taken into consideration. This can affect morale, but ultimately, our nee ds are met. Achieving objectives of stakeholders One of our Connected Stakeholders, our customers, are generally the focal point of our work. The bottom line, is customers want a service provided with their individual interests in mind, with the least possible output from them. The saying ‘The Customer is Always Right’, is incorrect in my opinion. The customer may not know what they need, they need to be asked open and closed questions in order to ascertain exactly what service they require. Customers wish to be heard, treated with respect, and for a positive experience with whatever organisation they deal with. The needs of our customers are met, as they are one of the most important stakeholders. Failure to meet these needs may result in loss of business, complaints, and repercussions from higher management if objectives are not met. The Government is an example of our External Stakeholders. This is due to the fact we are a public sector organisation, and a direct derivative of Central Government. The Government’s objectives are mainly that their Corporate Objectives influence our Unit Objectives, as well as Primary/Secondary Objectives. We meet the requirements of the Government by adhering to their laws, policies, procedures, and implementing them whilst maintaining a professional forefront to other stakeholders, such as the general public.

Degree and Certificate Options for Business Majors

Degree and Certificate Options for Business Majors A business degree, diploma, or certificate is one of the most practical options for individuals wishing to pursue higher education. Business majors can apply their education to almost every facet of the workforce. Business is the backbone of every industry, and every industry needs trained professionals to manage operations. If you arent sure what you want to do after graduation,  business is a great option. Program Options for Business Majors There are many different program options open to aspiring business majors. Those who have a high school diploma can choose to enter a business diploma or business certificate program. Another good option is an associate program in business. For business professionals who already have work experience and an associates degree, a bachelor degree program with a focus on general business or a business specialty is a great choice. Business majors who already have a bachelors degree are a good candidate for a masters degree in business or an MBA degree. Both options will help to propel an individual forward within their career. The final program option for business majors is the doctorate. Doctorate degrees are the highest level degrees that can be earned in business study. Business Diploma and Certificate Programs Business diploma and certificate programs offer aspiring business majors a chance to earn an undergraduate diploma or certificate in a short period of time. Coursework is often accelerated, allowing students to learn a great deal in a one or two semester time frame. Programs can usually be taken online or at an institution of higher learning  and can focus on anything from general business to accounting to some other specialization. Associate Degree Programs in Business Associate degree programs are the perfect starting point for aspiring business majors. The education gained in an associate degree program can lead to a good job in the business arena  and will also help to lay the foundation needed for the pursuit of a bachelor degree and beyond. On average, it takes anywhere from 18 months to two years to complete an associate degree program in business. Bachelor Degree Programs in Business A bachelors degree program in business ought to be considered by anyone who wishes to climb the corporate ladder quickly. A bachelors degree is often the minimum degree required for many positions within the field. Most business programs last two years, but certain universities over accelerated programs that can be completed in one years time. Masters Degree Programs in Business A master degree program in business can greatly enhance career prospects. A masters program will allow you to focus specifically on one topic. The right program can train you to be an expert in your field. Most business programs last two years, but accelerated programs are available. MBA Degree Programs An MBA degree, or Master of Business Administration degree, is one of the most sought after and respected degrees in the business world. Admissions are often competitive, and most programs require a bachelors degree and at least two to three years of formal work experience. MBA programs last anywhere from one to two years, and usually result in a higher salary for graduates. Doctorate Degree Programs in Business Doctorate degree programs in business are the final step in the academic ladder. Students who earn a doctorate in business are qualified to work as a consultant, researcher, or teacher in the field of business. Most doctorate programs require students to choose a specific area of financing, such as finance or marketing, and last anywhere from three to five years.

The Causes and Dangers of Yellow Snow

The Causes and Dangers of Yellow Snow Yellow snow is the topic of many a winter joke. Since snow in its purest form is white, yellow snow is said to be colored with yellow liquids, like animal urine. But while animal (and human)  markings  can indeed turn  snow yellow, these  arent the only cause of yellow snow. Pollen and air pollution can also lead to large  areas of snow cover that looks like lemonade. Here are the ways snow can acquire a golden hue. Blanketed in Spring Pollen One harmless reason for yellow-tinted snow is pollen. Common in spring snows when flowering trees are already in bloom, pollen can settle in the air and on snow-covered surfaces,  marring the white color of snow. If youve ever witnessed your car covered in a thick coat of yellowish-green mid-April, then you know how thick a coating of pollen can be. Its the same with spring snows. If a large enough tree is overhead above a snow bank, the golden appearance of the snow can be spread over a large area. The pollen may be harmless  unless you happen to be allergic to it. Pollution or Sand Snow can also fall from the sky with a yellow color. Yellow snow is real. You may think snow is white, but other colors of snow exist including black, red, blue, brown, and even orange snow.   Yellow snow can be caused by air pollution  as certain pollutants in the air can give snow a yellowish tinge. Air pollutants will migrate towards the poles and become incorporated into the snow as a thin film. As sunlight hits the snow, a yellow hue can appear. When snow contains particles of sand or other cloud seeds, it can be a source of yellow or golden snow. When this occurs,  the color of the condensation nuclei can actually tint the ice crystals yellow even as it falls through the sky. One example was in South Korea when snow fell in March of 2006 with a yellow tint. The cause of the yellow snow was an increased amount of sand in the snow from the deserts of Northern China. NASAs Aura satellite captured the event as weather officials warned the public of the hazards contained within the snow. Yellow dust storm warnings are popular in South Korea, but yellow snow is rarer. Yellow snows often cause concern that they come from industrial waste. An intense yellow snow fell in areas of the Russian Urals region in March 2008. Residents worried that it came from industrial or construction sites and preliminary reports said it was high in manganese, nickel, iron, chrome, zinc, copper, lead, and cadmium. However, the analysis published in Doklady Earth Sciences showed that it was due to dust swept up from the steppes and semidesert of Kazakhstan, Volgograd, and Astrakhan. Dont Eat the Yellow Snow When you see yellow snow, its best to avoid it. Regardless of what caused snow to turn yellow, its always safest to find fresh fallen, white snow whether youll be using it for snowballs, snow angels, or especially snow ice cream.

Analysis of moral problem or case in business Essay

Analysis of moral problem or case in business - Essay Example It has been discussed, that the point these college students start receiving monetary benefits from college they would no longer play like amateur players or athletes, but become professionals. Moreover, after receiving cash compensation, the student athletes might lose their sportsman conduct and start playing only for money. The student athletes are compensated by allowing scholarship for their tuitions, meals, books, etc. They are also provided extra tutoring assistance, and their absences are also excused. Many sports enthusiast support the view that the student athletes should be given monetary compensation because the college and the universities earn huge amount of money through these sport tournaments and do not pay even a small percent of those wining amount to those for whom the college has received the prize money. By paying them money, the college or university authorities can motivate the students to stay in the college and play for them. This means it would act as motiv ating factor. Many even claim that the colleges are exploiting the athletes by making money, while these student athletes does not have enough money to afford the dinning, lodging or educational expenses. Exploitation would be a strong word to accuse the colleges, because the students are not forced to play for the college, and the scholarship program designed for the athletes provides solution to the problem of dinning, logging or educational expenses for any student athlete (Bilas â€Å"Players Should Be Compensated†). Critics have supported that the level of the student athletes is much higher than that of those students who play club games. The best athletes in colleges get the exposure to build professional contacts. However, the low grades in their education may lead to cancellation of their permission to play under NCAA, and also lead to an uncertain future. So paying them monetary compensation may be a motivating factor for them. If we judge it from the studentâ€℠¢s point of view then we can see that for a student athlete it is better to play for a college rather than playing for any minor club. This is because minor clubs are not well-equipped with resources and sponsorships, while if a student plays for the college, he/she can also avail the education and a college degree along with an exposure to elite athlete environment. The educational alternative would provide security to a student and assist in diversifying his/her career in future. If we view the compensation issue of the athlete from this scenario, we can understand that paying the young student athlete who plays for their college is not necessary, and by not paying them monetary compensation, they are not exploiting the students. However, the college or the university must ensure that the future career opportunities for such student athlete are bright in the sport field. They should arrange job opportunities for those athletes who do not want to pursue their career or cannot conti nue their career in sports in future. This needs to done because it goes without saying that the student-athletes are generally weak in studies and also do not get time to concentrate on academics because of their busy sports schedules from colleges. So this draw back needs to be compensated and the responsibility should be taken up by the college to set their future career (The Economist â€Å"Time for professional student athletes?†). According to National Collegiate Athletic Association (NACC), the student athlet

Analysis of the Number of Explanations for the Significant Growth in Research Paper

Analysis of the Number of Explanations for the Significant Growth in Female Imprisonment - Research Paper Example Crime has forever been a major problem for society at large. It has presented itself as a challenge to every authority and government in the world. Since historical times, sociologists and criminologists have been the principal contributors to crime research, which has led to an extensive research literature on the general topic of the role of incentives in the determination of criminal behavior. In this regard, a notable feature is an increase in crime among women. With approximately 52% of the population of UK being formed by women (in 2005 there were 30.7 million females compared with 29.5 million males in the UK population), male offenders outnumbered female offenders by more than four to one in 2006. Despite this fact, the irony is that today more women are locked up in England and Wales than in any EEA nation other than Ukraine and Spain. The number of women serving custodial sentences has increased substantially. Recent statistics indicate an increase of 30% in the female pris on population during 2001. Furthermore, various studies demonstrate a 15% increment in the number of women incarcerated between 2001 and 2002, compared to an increase of 6% for men3. This might lead one to believe that women are becoming more prone to committing crimes or according to Box (1983);4 there is a serious problem with the system that was so far seen to be lenient in prosecuting women offenders. Crime in Switzerland is also becoming a cause of major concern with a 27% climb in the rate of female crime, in the past five years5. With the support of well-documented theoretical explanations for women’s crime as well as accounts of early contributions portraying women as sexual beings the focus on women has been in the context of their supposed inferiority to men. This has, in turn, led to explanations that revolve around the sex role socialization, as well as the emergence of the women’s movement.  Ã‚  

Puritan Settlement in New England in the 17th Century Research Paper

Puritan Settlement in New England in the 17th Century - Research Paper Example Robinson 2005). This essay will examine Puritan settlement in New England in the 17th century asking the following questions: Who were the Puritans? Where and why did they settle in the New World? What type of settlements did they create? What was their effect on the newly emerging country? The Puritans were English followers of the French religious reformer, John Calvin (Bremer 1995; Bunker 2010). In the 16th and 17th centuries, England (indeed, all of Europe), had been involved in fierce battles over religion, most particularly the supremacy and legitimacy of the Catholic Church. Wars within and between countries over this burning conflict – whose fire was continuously rekindled by the sparks from myriad particular events – were commonplace until the 18th century. Arguably, the peak of the confrontation in Britain occurred with the English Civil War from 1642-51, which saw the regicide of King Charles I by the Parliament (which was essentially under the influence of t he Puritans), the establishment of a republican Commonwealth in effect under Puritan rule, and the re-establishment of the Monarchy under James II in 1660. The term â€Å"Puritan† was initially meant as an insulting term, but was later embraced by the English Calvinist Protestants (Bunker 2010; Heyrman 1991). Puritan referred not to moral priggishness (cf. Robinson 2005), but to being sticklers with regard to religious doctrine. They were called Puritans those who disagreed with the Religious Settlement proclaimed by Queen Elizabeth I in 1559, as being not reformed enough from the â€Å"Popish† practices of Catholicism with its rituals, hierarchy, and spiritual intermediaries (Bremer 1995). The Puritans believed that God had commanded the reform of both church and society. They condemned drunkenness, gambling, theatergoing, and Sabbath-breaking. They denounced popular practices rooted in pagan custom, like the celebration of Christmas, and deplored the â€Å"corruptio ns† of Roman Catholicism that still pervaded the Church of England – churches and ceremonies they thought too elaborate, and clergymen who were poorly educated (Heyrman 1991). The Puritans were not driven by mere doctrinal purity, but by a sincere belief that the millennium, or end of the world, was near, and that they must prepare for Christ’s return by building his Church and society here on Earth (Zakai 1994). Puritanism became a strong force in England (indeed, throughout Europe), with many powerful members of English society, including Members of Parliament, aristocrats, and middle class merchants as adherents (Bunker 2010). Equally, if not more, powerful members of English society, including the Monarchy, were against the movement (Bremer 1995). Importantly, most Puritans did not see themselves as separate from the Church of England, but rather as a reforming force within the English Church. As such, Puritanism was not a denomination, and in fact many Presb yterians, Quakers, and Congregationalists were part of the Puritan movement (Bremer 2010). After the death of Queen Elizabeth, the Puritans unsuccessfully tried to persuade the new King James to implement more than 30 changes in the Church to take it down a more Puritan path. This â€Å"Millenary Petition† was rejected, except for the request to translate the Bible into English (Bunker 2010). Without hope of reforming the English Church from within, and with the expected coming of Christ

History of gambling Essay Example for Free

History of gambling Essay ?In modern day America, gambling is seen everywhere. Whether it is gambling on a sporting event, a horse race, a game of cards, or any other event, it is seen as a common practice among many American citizens. The most popular place for one to gamble is a casino. There are many casinos throughout the country, and despite the many critics of such venues, these casinos are here to stay for quite some time to come. Starting in 1931, Nevada took control of the casino gambling market and held a monopoly within this industry. It was the first state to have legalized commercial casino gambling, and it was the only state to have such legislation until 1976 (Morse, Goss 13-14). During the 1950’s, Las Vegas started to develop rapidly, opening many casinos within the city. Throughout the 1960’s most of these top-end casinos were purchased by Howard Hughes, which led to an ending of organized crime in the Las Vegas area. Corporations then began building and purchasing casino properties. The profitability of such properties made entering the casino industry quite attractive. This was the beginning of the transition of casinos from a simple form of gaming to a legitimate business (History of US Gambling). In 1976, commercial casino gaming was legalized in New Jersey, and Atlantic City began to thrive in ways similar to Las Vegas. This was the outcome that was hoped for, because it was done in an effort to revitalize Atlantic City. Casinos started to be built in Atlantic City, and a popular location for these casinos was the city boardwalk, along with in the marina district (Morse, Goss 14). More than a decade later, several states began to legalize commercial casino gambling. There are currently fifty-seven counties in the United States that allow commercial casino gambling. In states other than Nevada, a good majority of commercial casino gaming takes place adjacent to a river or some form of a body of water that creates a geographic border dividing states. This promotes the idea of riverboat gambling, along with the competition between each state and their neighbors for their gambling supporters (Morse, Goss 14-15). Soon after the rapid expansion of legal gambling locations throughout the country, tribal casino gambling became an important part of today’s casino industry. Tribal casino gambling is a practice that came to place after the 1987 Supreme Court decision in California v. Cabazon Band of Mission Indians. This case determined that the state of California did not have the proper authority to use its regulatory statutes for the gambling activities that took place on Indian reservations. The only institution that had complete authority over the issue was the federal government; therefore congressional authorization was necessary for state power to enact regulations. In 1988, Congress responded by passing and enacting the Indian Gaming Regulatory Act (IGRA). This was done for the purpose of balancing both the interests of the states and those tribes that resided within them (Morse, Goss 18-19). There were many policy goals that the IGRA aimed to accomplish. The first was to promote economic development and self-sufficiency amongst tribes. The second goal was to create a regulatory base that protected Indian gaming from organized crime, to make sure that the only beneficiary of the gaming operations is the tribe itself, and to ensure that the gaming operations are both fair and honest. The final goal was to establish an organization that would assist in these purposes, thus the creation of the National Indian Gaming Commission. Basically, the IGRA allowed tribes the right to build and run gaming facilities, or casinos, on their reservations to the same extent as the gaming allowed by state law (Morse, Goss 19). Tribal gaming has proven to be quite beneficial for Indian tribes in the United States. The tribes that have benefited the most are those that have exclusive rights to owning and operating casinos within their state. That means that specific states have an agreement with the tribes in their state that there will not be any commercial casinos within the state, just tribal casinos on tribal territory. This creates endless opportunities for tribal members, allowing them to generate large revenues and provide jobs for many members of their tribe (Morse, Goss 20-21). More recently, a new type of casino has emerged quickly into the gambling business, that being racetrack casinos, or racinos. These casinos are essentially a horse-racing track, along with many other casino features, such as slot machines, video gambling terminals, card tables, etc. This brings in a diverse crowd of people, for a lot of people only like to gamble on live racing events. It also helps states contain gaming expansion to their current racing grounds, and the economic benefits have quite a positive effect for the state (Morse, Goss 22). Each type of casino benefits the state in different ways. By a slight margin, there are more commercial casinos in the United States than tribal casinos, but tribal casinos are being built more rapidly (192 built between 2004-2007, as opposed to 175 commercial casinos built), so it is expected they will pass up commercial casinos in the near future. States benefit most from commercial casinos, receiving on average 16. 4% of revenues, as opposed to just 6. 1% of revenue from the tribal casinos (Morse, Goss 23). One factor that has led to major success for casinos in the United States is the great amount of promotion and advertising. The average casino spends 2. 5% of all revenues on promotion and advertising, which is a heavy amount compared to many other business industries. Throughout the years of the existence of legalized gambling, casinos have been figuring out the secret to generating the highest possible revenue, and that is through promotion. Promotions for casinos originally started out pretty basic, offering a patron a free bet if they come to the casino, or a free drink or meal. With the addition of hotels to many casinos, casinos began offering free night stays to customers, and sometimes even free transportation both to and from the casino for the time of their stay. Since then, there has been such an intense competition between casinos to attract gamblers to their establishment, so more and more promotions started to come into place and be offered by casinos around the country (Morse, Goss 27-28). Some casinos found their best strategy was to pay their patrons to play. This came in either the form of simply handing the patron money upon walking in the door (usually between 5-$20, but sometimes upwards of $100), or paying the person for the amount of time they spent in the casino. This is done by activating a â€Å"player card†, and every time that player sits down to play a game, they scan their card at that station and the system keeps track of how much time the player has spent gambling. Their account is then credited with however much money they earned during their time spent at the casino (Ogwyn). Competition between casinos continued to grow every year, and still does to this day. Promotions have become a necessity in order for a casino to succeed, and many amenities have become expected by patrons upon entering a casino. For one, soft drinks are expected to be complimentary at every casino. Many casinos have waiters and waitresses walking around taking orders, so there is a convenience of receiving a soft drink without needing to get up from your chair. It is seen as courteous to tip the servers, and is also seen as good karma for the gambling that is done after. The most intense promotion competitions take place in the major casino markets. Harrah’s is a major casino corporation, and it is one of the highest spenders when it comes to promotions. In 2005, it initiated possibly the biggest promotion in casino history, and that was the $1,000,000 Treasure Hunt. To partake in the hunt, customers had to go to one of the many Harrah’s Casino locations in the country, and depending how much time the customer spent at the casino, they earned an entry (or multiple entries, depending on the frequency of visits) into the contest. These entries represented an opportunity to partake in the actual treasure hunt, which took place in Las Vegas on November 10, 2005. A treasure chest containing $1,000,000 was placed in a remote desert location, and whoever found it first kept it all. This created an uproar of hype for Harrah’s Casinos, and has helped increase revenues in the following years since as well. Many other casinos learned from that, and started similar promotions to help boost their own revenues. This is a good example of how casinos have been learning from each other throughout time, and adjusting quickly to whatever is necessary for maximum business. The bottom line when it comes to casino promotions: do whatever it takes to get customers through the door; revenues will generate from there (Morse, Goss 28). Many studies have been done to find the effect of legalized casino gambling in an area on the residents who reside in that area. A study done by Morse and Goss in 2005 had surprising results, finding that counties that legalized casino gambling experienced lower personal bankruptcy rates in the first several years of having a casino operating in the county. After those years, however, it was found that the personal bankruptcy rates began to rise, eventually becoming higher than the rates from before the legalization of casino gambling (Morse, Goss 53). Casinos have been growing and expanding ever since their first existence. It is a unique industry in that, unlike many other large industries, it is not that crucial to focus on cutting costs, while instead it is best to just focus on generating revenues. As said before, this industry has a history of experiencing great success, and it is only getting greater and greater each year. Looking at some statistics from 1998-2003 is a good way to show an example of this growth; the average number of employees for stand-alone casinos in the United States went from 201 in 1998 to 265 in 2003, and in casino hotels it grew from 988 to 1,208 employees. Average pay for these employees grew as well. In 1998, stand-alone casino employees earned on average $21,700 a year, while in 2003 they earned $25,100 a year. It was a similar jump in salary for casino hotel employees, going from earning on average $23,700 a year to $26,100 a year (Morse, Goss 55). Today, the United States has an incredibly large market for casino gambling. There was an estimated 147 billion U. S. dollars in global revenue from casino gaming, and 60 billion of those dollars was from United States gambling. In the twenty states with legalized commercial gambling, there are about 450 commercial casinos in the United States (CASINO GAMBLING HISTORY). Gambling has been around since the beginning of United States history, and the creation and expansion of gambling centers that we call casinos has led to many opportunities for both growth and decline for citizens in this country. Whether viewed as positive or negative, casinos are here to stay for some time.

Human-Animal Relationships :: Essays Papers

Human-Animal Relationships Animals can be perceived in many different ways. While some humans consider animals to be mindless machines programmed with instinct, others view them as spiritual creatures capable of coherent thought and emotions. I feel that animals are somewhere in the middle. Although they rely heavily on instinct, the ability to feel emotions shows that their mental capacity is not far from that of a human. Since animals, especially dogs, share similar emotions as people they to make great companions. Animals do show us how to love better, because their emotions are more pure than a human's. According to Mary Lou Randour, in "What Animals Can Teach Us About Spirituality", animals are spiritual companions to humans. She tells the story of a boy who, after murdering someone, receives a dog to care for as a form of therapy. The dog comforts him, and the teenager learns to love the animal over time. The boy's pet is "healing his soul" by teaching him how to love. Dogs give their masters unconditional love, never questioning the human's orders or disciplines. I thought the story of the dog appearing in the author's backyard as her dead grandfather was rather outlandish. All of Randour's examples of how animals influence our feelings were viable aside from the disappearing ghost dog. Although their minds are not as advanced as a human's, animals are still capable of thought. Frans de Waal, author of "The Whole Animal", feels that humans and animals are closely related, through anthropomorphism. I agree with anthropomorphism, but not with anthropodenial. I also disagree with Rene Descartes' statement that animals are machines, because just as humans have different individual personalities, animals of the same species also have different behavioral characteristics. For example, some cats are arrogant and rude, while others are kind and playful, just like people. Georgia, the chimpanzee who spit water on unsuspecting visitors, did not do this out of instinct. Instinct would have told her to swallow the water.

Operations Management Exam 1 Review Notes

Basic info for Exam 1 Types of questions you can expect * Ones similar to assigned discussion questions, homework * How topics in assigned articles relate to key concepts below: test questions similar to these are fair game. * You will have the formula sheet handed out during forecasting section. The most important things to know from part 1 of this class 1) Chapter 1 a) How to measure performance of a process: financial measures, external measures, internal measures and why you would choose one over another. ) 4 product attributes and their corresponding process attributes i) This is something to memorize. c) Job shops vs flow shops: attributes of each and which products is each suited for? d) Will not cover product-process matrix. 2) Chapter 2 e) How process competencies support a firm’s strategic position. ii) Market-driven strategies (identify market needs and develop processes to support them) vs. rocess-driven strategies (Amazon hosting websites, cloud computing for othe r companies, G&H with financial aid call center branching out to other services) iii) Operational effectiveness vs. operational efficiency: low cost of operations does not necessarily support the business strategy iv) Focused strategies allow for competitive advantage (1) Plant-within-a-plant: why would companies do this and what makes this succeed or fail? ) Question about hypothetical company or companies we’ve analyzed in book, articles, class discussion—what are their business strategies/product competencies and how do their process competencies support them? g) Competitive product space 2-D graph: may ask you to interpret one but not to draw one v) Idea of operations frontier, that it represents the highest level of operational effectiveness (2) Effect of technology and improved management practices on the operations frontier. h) Order-qualifiers vs. rder winners (in slides, G&H discussion) i) Will not be tested on section 2. 7 j) Last 3 slides not covered: Disney and McDonalds 3) Forecasting k) Anything covered in book is fair game: Expect questions very similar to those in class, on HW. l) General categories: subjective, time-series, associative/causal m) What are key features of each forecasting method, why would you choose one over another? n) Trends, seasonality: know what these are, which methods account for these, and how they do it. ) Forecasting error and bias: why are these important to measure, what they mean, what are differences between methods for assessing them (MAD vs. MSE, for example) p) Use of control charts: how to make one and what are they used for. 4) Chapter 3 q) Takt time not covered but everything else is fair game. 5) Chapter 4: Flowcharting and network design r) Interpret or make a simple flow chart s) Using a flow chart to start to improve operations (esp. in conjunction with chap 3 and Little’s Law)

Accounting Theory And History Accounting Essay

Accounting has evolved since it was foremost developed and has continued to germinate. The purpose of this essay is to research and discourse why accounting, both fiscal and direction has changed over the last millenary. In order to accomplish this purpose an in-depth attack will be taken into the beginnings of accounting, its intent and demand. This will intend analyzing history documents which are evidence-based but are intertwined with value opinion. Many alternate theoretical and practical accounts are offered in literature for the development of accounting over clip. These class literatures will be evaluated and there theories will later be accepted or rejected. In order to research the inquiry and because the definitions provided by accounting organic structures are themselves are capable to alter, it is important to first define accounting and its intent. The intent of accounting is to supply information based on relevant informations that aids users in doing economic determinations. Fiscal accounting is designed chiefly to bring forth fiscal studies which provide information sing the house ‘s public presentation to external users such as Tax governments, Investors, Customers and Creditors. Financial Accounting is extremely regulated in order to guarantee they have certain features. These features enhance the utility of the fiscal studies to users. These features are relevancy, comparison, seasonableness, equity and objectiveness. Management accounting is used to fix histories and studies that provide accurate and up to day of the month information that allows direction to do determinations. Accounting developed as people needed a method of entering their assets and belongings. If belongings was recorded and accounted for, it would be easy to turn out legal ownership. Accountancy has been around for 1000s of old ages. Professor L. Plunkett of the College of Charleston calls accounting the â€Å" oldest profession † In this millenary at that place have been infinite alterations and developments in accounting. From more crude methods of simple accounting for belongings and assets, in order to enter for grounds of legal ownership to a complex regulated signifier. Management Accounting â€Å" British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management † a paper by Richard K. Fleischman and Lee D. Parker examines the usage and developments of cost accounting in 1760 to 1850. The four chief countries looked at in cost direction will be: cost control techniques, accounting for overhead, bing for modus operandi and particular determination devising, and standard costing. These houses used cost informations to command natural stuff input stuffs. The Fe houses broke down costs utilizing natural stuff controls, whilst taking into history the differential costs of excavation and smelting. Textile houses were concerned about the profitable natural mixtures and the cost of natural stuffs input. Marshall fabric house employ the practise of utilizing public presentation cards, which is an effectual method and is still used by houses today. Performance cards are used daily to supervise and command expenses.. These direction accounting practises benefited the concern greatly. It allowed marshal to be cost effectual and efficient by understating costs. Gregs was another fabric house which kept pay and disbursal books to cipher control costs. This helps to place tendencies, failings and countries for betterment. For illustration they experienced losingss in 1829 and where able to place and impute these to heightened production costs and out-of-date machinery. The fabric and Fe houses were in a extremely competitory market, and so dependent on a market-driven pricing construction. This bit by bit changed as with houses utilizing merchandise bing to assistance in finding the optimal degree of end product. Boulton & A ; Watt and Wedgewood were able to cipher operating expenses such as mill costs, fixed costs and selling disbursal. This enabled them to factor these costs into their merchandising monetary values. â€Å" Industrial Revolution entrepreneurs employed cost analysis to back up perpendicular integrating and merchandise line determinations † ( Fleischman 1990, P367 ) Decisions such as capital equipment purchases and mineral field rentals where taken after careful consideration of costing of options. This enabled them to warrant and do potentially better determinations as the quality of information on which to establish the determination on was better. â€Å" The usage of standard costing was associated with an consciousness of the cost salvaging available from appropriate stock list control processs. † ( Richard K. Fleischman et la 1990 ) Standard bing saved the clip of really holding to roll up existent stock list costs. This is good for houses as they can make standard costs, which allow the concern to: place and extinguish disused points, budget and comparison with existent costs, gauge a monetary value more easy than ciphering a monetary value based on existent cost, create prognosiss for production. An Archivist responds to the New Accounting History: The Case of the U.S. Men ‘s Clothing Industry is a paper by Thomas Tyson that uses factual grounds on the history of accounting to analyze the alterations. It focuses chiefly on the work forces ‘s vesture industry. Miller and O'Leary ( 1987 ) implied that â€Å" the rule of criterion costs made it possible to attach to every person within the house norms and criterions of behaviouraˆÂ ¦ Standard costing and budgeting made possible a pinpointing of duty for preventable inefficiencies at the degree of the really single from whom they derived † this is true to an extent and can be seen in the British Railways Industry ‘s costing system. BRM failed to budget or utilize standard bing boulder clay they were forced to make so as a consequence of worsening net incomes. This fail mean preventable inefficiencies were non prevented. Hopper and Armstrong province the ground for these alterations to direction accounting being due to the direct consequence of houses fighting. â€Å" Accounting controls were non a effect of economic or technological jussive moods, but instead were rooted in battles as houses attempted to command labour procedures in assorted eras of capitalistic development. † ( H & A ; A 1991, P. 405 ) Along with alterations in accounting, there came alterations in inventions in direction. â€Å" Scientific direction sought to set up itself a right to interfere in people ‘s lives. This right was finally to be taken over by an ground forces of techniques of societal and economic life of the enterpriseaˆÂ ¦ the undertaking of scientific direction helped to render evident and remediable the waste lying deep within the every move of the worker. † ( Tyson. T, an archivists response to new accounting history ) it is by and large considered that Tysons paper is flawed. Cost accounting in the ship building, technology and metals industries of the West of Scotland, â€Å" The Workshops of the Empire † , C1900-1960 is a paper by A.I.M. Fleming, S. Mckinstry and K. Wallace. The paper examines the nature and developments of bing systems employed in the ship building, technology and metals industries of the West of Scotland between the old ages c1900-1960. These developments can be seen as a patterned advance from the cost direction practises employed in fabric and Fe plants examined in the old paper, adapted to different industries. There were developments necessitated by the fact that most work was contract-based or occupation based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a consequence of agnosticism over the relevancy of Taylorism and scientific direction to the country ‘s industries. As many of the occupations and contracts were alone, this may non hold been a bad thing. The ship edifice industry split the ships costs into three chief constituents, Hull, Boilers and Engine. Each had a separate cost-book which recorded direct rewards and stuffs. This system allowed a comparing between the estimated direct costs and existent direct costs. A elaborate pay analysis book was kept, dividing pay cost for the three chief constituents ( hull, engine and boiler ) . The pay measure for each constituent was besides split into separate classs e.g. direct workers, category of workingman, patch work-based etc. This allowed them to maximize efficiency in footings of labor costs as staff and stuffs were already supervised. This besides reduced the hazard of larceny. â€Å" There hence existed a system that enabled the trailing of costs versus estimation at premier cost degree on a progressive footing as contracts proceeded. † ( K.Wallace & A ; Parker 2000, P363 ) The British Railway Industry tended to sell in fixed monetary value contracts. The Cost and Weight Book recorded the cost associated with each of the major constituent of the locomotor e.g. Boiler, firebox etc. This book had a rigorous templet each major constituent was printed on the left and separate costs where printed at the top. This format allowed comparing between different contract cost and comprehensibility. It besides allowed for good appraisal for future contract costs. This format has changed little in modern direction accounting. A failure of the company was to non to the full use this valuable information as they did non utilize budgeting, standard costing or fringy costing. â€Å" Costss were non analysed by section or plants. † ( K.wallace and Parker 2000 ) Not until the house began to worsen in 1960 did they present a signifier of â€Å" simple † budgeting. This failure to budget was a failing that was finally addressed but cost the house potency cost s alvaging efficiencies. â€Å" The Industrial Revolution versus the Managerial Revolution: Distinguishing Difference in Accounting Practices † a paper by Keith Hoskin and Richard Macve discusses the function of accounting as a manufacturer of Modern Managerialism. â€Å" The accounting practises of authorship, analyzing and rating came to construction human activity for those who learned to larn under them, it is apprehensible how accounting could detect a new function in the concern context. † ( Hoskin & A ; Macve, 1993, p 9 ) This statement indicates an evolving function of accounting in concern and act uponing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armory generated a big measures of accounting information â€Å" costs were tracked, records of production were kept, full-cost estimations made for pricing determinations, including the application of charges for involvement and depreciation. † ( Hoskin & A ; Macve, 1993, p 9 ) T his was done in order to organize a â€Å" complete system of answerability. † This was an of import measure along with the debut of charges for involvement and depreciation. This paper relates to economic rational theory which can be used to explicate the developments in direction accounting. Peoples make picks based on their â€Å" rational mentality, available information and yesteryear experiences. † ( Investopedia online, hypertext transfer protocol: //www.investopedia.com/terms/r/rationaltheoryofexpectations.asp # axzz1g2suXeki ) As the consequence of extremely competitory markets and lifting labor costs reduced net incomes, houses developed cost direction techniques, such as: cost control to command and interrupt down the cost of single stuffs used, accounting for operating expenses which allows houses to factor costs such as fixed and mill costs into the merchandising monetary value and criterion costing which allows budgeting and comparing with existent costs. An illustration of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost salvaging for non utilizing budgeting, standard costing or fringy costing and as a consequence they introduce a signifier of â€Å" simple † budgeting. Economic rational besides drove the alterations in cloistered houses. Changes were introduced after rational mentality, failings and past weaknesss were identified were taken into history. Albion Motors and Monastic houses and Estates have besides made alterations based on their economic rational. These alterations represent the development of direction accounting over the last millenary. In the paper â€Å" The Industrial Revolution versus the Managerial Revolution † we see important alterations to direction accounting because of a demand to command labor and maximize labour efficiency. This is because of the abolishment of bondage which means that employees must be paid. This means employees must maximize labour effectivity and efficiency. This led to the managerial revolution. Springfield armory used labour control to increase productiveness and cut down costs. We see a development in cost direction practises in the in â€Å" British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management † paper. Fleischman states the drawn-out period of diminution of market monetary values that affected the Fe industry houses from 1808 to 1830. â€Å" The battle to get by with falling market monetary values caused houses in the industry to set about careful probes of their iron-making costs † ( K.wallace and Parker 2000, P368 ) The diminution motivated these developments in cost direction. They were brought approximately by a demand to accommodate to other alterations in the market and economic system at the clip. The practises in usage at the clip were unequal and out-dated. The developments allowed them to break identify failings, which had the consequence of increasing production, efficiency, diminishing waste and assisting put a better merchandising monetary value. In Cost accounting in the ship building, technology and metals industries of the West of Scotland, â€Å" the Workshops of the Empire † , C1900-1960 we see farther development of cost direction system. The ground for these specific developments was that ship building and railroad occupations where contract based and so it would non be ideal to utilize standard costing. It was necessary to utilize another method of cost accounting. Fiscal Accounting The first paper that will be discussed is â€Å" The development of fiscal direction and control in cloistered houses and estates in England c.1200-1540 † by Alisdair Dobie. The alterations focus chiefly on the internal map of a monastery. These alterations are necessitated by â€Å" altering influences and force per unit areas, economic and spiritual which arose from 1200 onwards. † ( Dobie, 2008 P.2 ) Cloistered houses where non all the same, there were different orders. Each was governed by different sets of regulations. New orders were formed when there were perceived failings in established orders. These new orders introduced extra sets of regulations. â€Å" Each Benedictine house was to a big extent independent and responsible for its ain personal businesss. â€Å" ( Dobie 2008, P3 ) . This statement indicates a grade of answerability within the houses. As a consequence of weaknesss due to Benedictine self-regulation, new orders emerged which lead to each house organizing a subordinate portion of the whole order. This meant that each separate house was capable to review, ordinance and control from the order as a whole. These reviews were a signifier of audit from the order on the house. â€Å" Changes in direction might change from order to order and house to house, depending upon single state of affairss, relevancy and demands. † ( Dobie, 2008 P2 ) Changes were intr oduced after failings were identified, in order to go on betterment and convey together all houses from the same orders to utilizing the same set of regulations. Fiscal direction and control alterations can be broken down into three classs: the safeguarding of the assets of the house ; the development of its resources ; and, the attempts to guarantee that all resources were used efficaciously and expeditiously. Safeguarding the assets of the house meant physically procuring and keeping them against for illustration â€Å" invasion, decline or disaffection. † ( Dobie, 2008 P4 ) Exploitation of resources meant doing full usage of land and estate. This was a response to neglecting grain monetary values and lifting labor costs. Efficiency and effectivity referred to the â€Å" efficiency and effectual usage of resources by the house. † Other major developments during this clip were the standardization of histories which allowed comparison and relevancy, accounting was besides taught at university from the 14th century onwards. A important development in the early millenary is seen in Renaissance Italy. There was a rise in trade and banking. A signifier of double-entry book maintaining was already being used by Bankss to maintain path of debitors and creditors. Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and plants of Luca Pacioli. Pacioli ‘s work has had a great influence on accounting. His publication â€Å" Summa De Arithmetica † was widely recognised as a elephantine leap forward for double-entry book maintaining. Pacioli ‘s Summa was a conceptual model of best accounting and concern patterns. Summa was written in Tuscan and Venetian idioms. Pacioli used these alternatively of Latin to let the educated and non-educated to profit every bit from his work. Pacioli ‘s conceptual model is really similar to the FASB ‘s 1976 conceptual model. † the rules of systematicalness, consistence and dependability so emerge. â€Å" Every point must be consistently and carefully recorded in the stock list with all countermarks, full names and in every bit much item an as possibleaˆÂ ¦ † ( Volmer P7 ) 200 old ages before Pacioli Italians bargainers began utilizing Arabic numbers in order to maintain path of net incomes alternatively of Roman numbers. This was an of import alteration. Arabic numbers were easier to understand and easier to utilize in an accounting format. This alteration is a measure in the way of modern twenty-four hours direction accounting where English Numberss which are similar to Arabic numbers are used for clerking. Rouse and Rouse sum up Pacioli ‘s inventions under different headers: The usage of alphabetical order â€Å" as a agency of set uping words and thoughts † This development of a new visually orientated layout created an easy to utilize and understand templet for dual entry. â€Å" Pacioli ‘s fully-developed double-entry system, with bi-lateral layout and systematic cross-referencing of debit and recognition, was a peculiar signifier of the new general textuality. † This bi-lateral layout of the double-entry system is still in usage to this twenty-four hours. It allows cross-referencing of credits and debits which is peculiarly utile for to Bankss. This partly answers the chief inquiry as to why direction accounting has changed over the last millenary. Pacioli ‘s influential work resulted in necessary positive alterations in accounting. He introduced three books of record: the leger, the memoranda and the diary. These needed debit and recognition minutes s to be balance. Books that did non equilibrate normally indicated an mistake. Dowlais Iron Company: Accounting Policies and Procedures for Profit Measurement and Reporting Purposes by J. R. Edwards and C. Baber is a paper that shows development in both fiscal and direction accounting. DIC implemented a robust system of direction accounting. Book-keepers were employed by DIC to keep the books of accounting on a rigorous dual entry footing ( a double-entry system developed by Luca Pacioli ) . This was a household concern, but the concern was treated as a separate legal entity. This is common in modern concerns as it allows limited liability for the proprietors. This can besides be seen when personal non-business minutess undertaken by proprietors were decently accounted for through the relevant spouse ‘s current history. DIC adhered to three out of the four chief cardinal constructs of accounting when fixing fiscal statement. These were prudence, traveling concern and consistence. Less accent was placed on the usage of the accumulations concept, â€Å" particularly in its application to the intervention of capital outgo † ( Edwards and Baber 1979 P142 ) This is non unusual for concerns in the 1800s and was chiefly due to a perceived struggle between the accumulations and prudence constructs, with the prudence construct being considered more good. This contrasts with a more balanced usage of both constructs presently used today. The usage of these constructs shows a development of fiscal accounting within the administration. DIC ‘s system of capital accounting is said to hold helped the house successfully turn to an huge size. This was funded through internal finance. The trust on internal finance led to jobs during the 1850s. A sequence of trading losingss drained the modesty financess. This led to DIC reorganizing the Works and turn to external finance. Net income returned to acceptable degrees in the mid-1860s We see in the private legers that there were drumhead balance sheets till 1861 this suggested that there was information that the direction was trying to conceal. From 1861 onwards the company comptroller adopted the policy of adding the relevant narrative explicating each sum. This policy is still in usage today and shows further development in fiscal accounting at the clip. Companies summarise and unwrap important and relevant information associating to the figures in histories in the notes. This would hold been done to heighten the understandibility, leting for sums to be broken up and examined. The fiscal coverage practises of British municipal corporations 1835-1933: a survey in accounting invention by Hugh M Coombs and John Richard Edwards is a paper in which we see the authorities carry throughing the function of a regulative organic structure. Developments were chiefly in response to â€Å" turning cardinal authorities concern with corruptness, misdirection and deficiency of answerability. † ( Combes & A ; Edwards, 1995 P2 ) This in short led to the debut of the Municipal Corporations Act 1835. This act attempted to guarantee proper ordinance of municipal corporations. â€Å" The borough hoarded wealths was obliged to: do â€Å" true histories † of all minutess, make books available for review by the council members, to fix an history for the council as and when required, to subject histories to hearers elected by the ratepayers, to subscribe and do to be printed a full abstract of his histories ‘ , and to do the histories available for review by ra tepayers. † ( H. M. Combes et La, 1995 ) This shows a fastening up of ordinance and an addition in answerability. It is a important development in fiscal accounting. During this clip we besides see a move off from hard currency accounting to accumulations. The accumulations construct had antecedently been viewed with agnosticism as seen in Dowlais Iron Company as it conflicted with the prudence construct. Cash-based accounting was at times restrictive and its disadvantages far out manner its advantages. Accumulations based accounting on the other manus: â€Å" protects against carelessness and abnormality by entering every measure of a dealing, enables the statement of an entity ‘s net income and loss and fiscal place ; it records values ; and it provides a stable and homogeneous footing for statistics. † ( Combes & A ; Edwards, 1995 P2 ) The 2nd development during this clip was the usage of the dual accounting system of fiscal coverage. â€Å" This system is able to unite the properties of charge/discharge accounting with commercial accounting. † ( Combes & A ; Edwards, 1995 P3 ) It is a combination of stewardship orientation and net income computation orientation. The advantage of this system is that it would forestall anyone from being misled into presuming a connexion between outgo looking debited in the capital history and the existent value of plants associated with that outgo In the paper â€Å" Engineering civilization and accounting development at Albion Motors 1900- c.1970 † by Sam McKinstry we see the relationship between Albion Motor ‘s accounting systems and its engineering-orientated civilization. This paper shows alterations in both fiscal and direction accounting. Albion motors used a well-developed dual entry system, a system no uncertainty derived from the work of Pacioli. Depreciation was besides charged on machinery, by measuring at that place utile life. Depreciation ranged from between 10 % and 33.3 % . Albion motors besides used one of the first houses to utilize full accumulations accounting, which is a clear alteration as houses had antecedently preferred to us prudence. Full histories were merely produced every fiscal twelvemonth, as was a full stock-taking. A works registry was kept and maintained by the technology section. This allowed for answerability and reduced the opportunities of fraud in the terminals. Albion motors employed a extremely skilled but unqualified a company secretary and teller, although this was non uncommon at the clip when they became a public company they employed a hired comptroller. This is a important development as the qualified comptrollers ‘ engagement reinforces the respectability of the company ‘s fiscal histories. It is now indispensable for the public company accounts to be produced by person who is qualified to make so, as non to make so would take investors to oppugn their truth. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a hired comptroller. This emphasizes the repute and influence of the profession of accounting. It is about 1950s that there is seen the outgrowth of the fiscal comptroller. The demand of the users of fiscal information is altering, the outgrowth of this new official function show that clearly. Investors ‘ assurance in fiscal studies is dependent on fiscal informatio n holding features which are discussed in IAS 1. Fiscal information must be relevant, up to day of the month, dependable and free from prejudice. The fiscal comptroller is qualified to bring forth fiscal information that abides by these standards. â€Å" Christie Malry ‘s ain dual entry † by B.S. Johnson: An reading as foucauldian disclosures a paper by Sam McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the thought that accounting can be used to convey certain information to certain people. In this instance the issue that the Double-entry system merely â€Å" favors specific involvements in society and disadvantages others. † ( McKinstry 2006 P990 ) This straight disagrees with public involvement theory which states that â€Å" ordinance is ab initio put in topographic point to profit society as a whole. † ( C. Deegan & A ; J Unerman 2006, P 65 ) This paper besides takes into history and makes mention to the work of Luca Pacioli in dual entry clerking. Malry adapts the dual entry system, change overing state of affairss in his life into pecuniary values and inputting these values as either debits or credits. This version was peculiarly of import in the context of British political relations and Industrial dealingss at the clip. â€Å" these and other developments recharged and remorilised capitalist economy and retooled societal democratise political orientation and its political relations. † ( McIlorys and Campbells 1999, P 93 ) . Jointly these developments in fiscal accounting over the last millenary have resulted in fiscal accounting as we know it today. These alterations where brought approximately by a alteration in the demands of users of fiscal information and the identifying of failings. We see many alterations in the fiscal direction of cloistered houses and estates at the start of the millenary. â€Å" The early Time period of rapid growing in footings of new foundations was over, and the ulterior Middle-ages witnessed the response of administrations in their age of adulthood endeavoring to keep their intent and place. â€Å" ( Dobie, 2008, P 3 ) Monasteries changed in order to accommodate and last the economic and faiths force per unit areas. These changed allowed them to keep their places survive the times. We see the debut of an audit map and the changing of ordinance to cover with the designation of failing. Other factors such as the Black Death epidemic which impacted on the economic system every bit good as the population influenced developments at the clip. Luca Pacioli developed the double-entry system used at the clip by bargainers after placing room for betterment this system is similar to the 1 used today. He besides developed a conceptual model of accounting best practises. Its influence can clearly be seen in today ‘s IASB and FASB conceptual models. In Dowlais Iron Company we see the implementing of a sophisticated fiscal coverage and direction accounting system which complimented the fiscal accounting system. These systems allowed them to the size and success that they did. â€Å" it is improbable that any house would hold grown to the size and achieved the significance of DIC in the absence of a satisfactory system for entering both influxs and escapes of hard currency and other plus and motion of resources within the house † ( Edwards and Baber 1979 P139 ) The Financial coverage practises of British municipal corporations in 1835-1933 show developments in the ordinance, revelation and controls in order to cover with corruptness, misdirection and deficiency of answerability in municipal corporations. Political factors triggered by the two major wars impacted on both fiscal and direction accounting. This can be seen in â€Å" Engineering civilization and accounting development at Albion motors † a paper by Sam Mckinstry. World War 2 led to the debut of a War pension strategy, which is accounted for utilizing IAS 19. We besides see in 1950 the development of the function of the fiscal comptroller. The function of the fiscal comptroller is created chiefly to supply credibleness and reassurance to fiscal histories. The fiscal accounting is qualified to bring forth histories in conformity with ordinances, to give a true and just position of the house ‘s fundss in order to keep investor assurance. This is a part factor in accounting being the reputable profession it is today. This is unfastened to debate as it can be argued that this lone gives the semblance of respectability. As seen in the prostration of Enron the fiscal studies approved by the fiscal comptrollers did n' t give a true and just position of the administration. Possible theories into grounds for these alterations are given in the demand for and supply of Accounting Theories: The Market for Excuses a paper by Ross L. Watts and Jerold L. Zimmerman. The paper discusses the inquiry of why accounting theories are preponderantly normative and why no general theory is by and large accepted. â€Å" It is by and large concluded that accounting theory has had small substantial, direct impact on accounting practise or policy formation despite half a century of research † ( R. L. Watts 1979, P 1 ) the theory of political procedure is one theorises the thought that persons with power in authorities will try to derive wealth through the influence and prescribe accounting processs that are in their ain best involvements. There is besides the thought that as persons have different involvements there will be a figure of different accounting theories on a individual issue. This â€Å" prevents general understanding on accounting history. † ( R. L. Watts 1979, P 273 ) This theory can be proven by looking at the recent dirt affecting MP ‘s disbursals. MPs influenced the ordinances on disbursals in their ain favor, in an effort to derive wealth. There was besides the issue that these single disbursal claims were non made public but were leaked. This shows that revelation demands were unequal, as a consequence of the designation of this failing ordinances have been tightened up. Another illustration of this is Ex-Prime Minister Tony Blair holding tax-payers wage for his security when he travels the universes for his ain fiscal additions. Blair ‘s constitutional reform of the Human Rights Act 1998 when he was in power gives him this right. â€Å" The demand for â€Å" public interest-orientated accounting theories depends on the extent of the authorities ‘s function in the economic system. † ( R. L. Watts 1979, P 275 ) a clear illustration of this is the adjusting of involvement rates in order to assist economic growing. Another illustration of this is the fiscal coverage practises of British municipal corporations 1835-1933, where there was corruptness, misdirection and deficiency of answerability. The authorities gave the semblance of moving in the public involvement but from farther analysis it can be seen that this statute law was a response to public protest. We can see that there was a grade of opportunism involved. The motive for all the developments of in fiscal accounting can be examined utilizing Self-interest theory. In the narrative of Christie Malry the author kills himself because of a deficiency of acknowledgment of his work. Another illustration of this is Luca Pacioli work which benefited accounting greatly. His motive for this work was to have acknowledgment. An statement for Pacioli utilizing the Tuscan and Venetian linguistic communications in his book was that this would take to more acknowledgment for his work as more people could understand it, this is self-interest. This can besides be seen in the accounting organic structures who work to stay reputable and influential. For illustration the ACCA and CIMA offer their ain peculiar makings in accounting. Why is at that place a demand for these makings when there have been comptrollers around for 100s of old ages without these makings? These administrations work to advance their ain importance and respectability and as a consequence the makings add importance and respectability to persons that gain them. Influencing the development of accounting ordinance examined through gaining control theory. This is where the regulated seeks to â€Å" gaining control † the regulative organic structure, therefore act uponing the ordinances to their ain advantage. This poses a menace to the independency of the regulator. Capture theory links in with the demand for accounting theories â€Å" the lone accounting theory that will supply a set of anticipations that are consistent with ascertained phenomena is one based on opportunism † ( W & A ; Z 1979 P. 301 ) This is Watts and Zimmerman ‘s statement, that it comes down to self-interest and other theories are at that place to supply the semblance of respectability. In decision it can be seen that the development of both fiscal accounting and direction was down to many grounds. Changes where chiefly instigated by the designation of failing, a demand to accommodate and last, alterations in the economic system and jurisprudence. But the motive to do these developments was a consequence of opportunism and economic rational. For illustration Pacioli ‘s part to accounting came from a thrust for acknowledgment. Another illustration is the alterations cloistered houses whish were a consequence of mainly economic rational. Developments in accounting increasingly reflect the altering demands of users, economic, technological, cultural, societal and political environments