Freedom Among The African Americans - 1292 Words

In the early 19th and late 20th centuries, freedom among the African Americans has been a constant battle between his U.S born given rights and the limitations places on such rights by the states. Through the expansion and development of the United States in the late 19th century and early 20th century, the term freedom had been ironically used, for example through the 13th amendment where a former slave could be called a free man yet his freedom was limited and strictly outlined by the government. Slavery, though said to be abolished after 1865, had taken numerous new forms in society to continue the oppression of the colored race. For example, the idea of separate but equal that was once seen as constitutional. There is indubitably irony a between the government acceptance of slaves as freed American individuals and the deprivation of basic rights. Throughout the late 19th and early 20th century, freed Black individuals were increasing in government participation as soldiers and we re served with a sense of inclusion in society through the adoption of amendments yet were constantly deprived of social acceptance by shunning blacks through segregation and disenfranchised through the regulation of the African American’s lives. As problems within our nation between slave states and non-slave states, in the late 19th century began to peak, many African Americans rose to the occasion to fight with those who sought equality. In the early onset of the American Civil war, thousandsShow MoreRelatedMartin Luther King Jr. Is A Famous Figure In African American1416 Words   |  6 PagesLuther King Jr. is a famous figure in African American and American history. He is one of the most celebrated African Americans who lead the Black Civil Rights Movement to fight for the equality and freedom for African Americans. The speech I Have a Dream is King’s most famous speech, which helped African Americans fight for their rights of equality. The I Have a Dream speech purpose was to seek equality among blacks and whites, while feminism discusses equality among men and women. The rhetorician perspectiveRead MoreThe Origin Of African American Music1462 Words   |  6 Pages The origin of African-American music Nowadays, the United States has the largest music market in the world. Inheriting from the European tradition music from the European immigrants, American music has been deeply influenced by African-American music in both rhythmic and lyrical styles. African-American music includes a diverse range of music genres, such as blues, hip hop, jazz which are developed by African Americans. although these forms of African-American music may different a lot in musicRead MoreI Have A Dream By Martin Luther King Jr.983 Words   |  4 PagesFreedom Promised On August 28, 1963, Martin Luther King Jr. delivered a speech of the millennia which was considered a radical revolution towards freedom. Martin Luther King Jr, also referred to as King Jr., was a Baptist minister and activist who fought for the rights of African-American. During the late 1950s and early 1960s, America was on the brinks of collapsing towards a civil right war. Leaders were across the United States creating factions of people. However, King Jr. was not an ordinaryRead MoreThe Irony Of America s Liberty1031 Words   |  5 PagesIllusion of Freedom; The Irony of America’s Liberty America loves the idea of liberty; throughout history, liberty has been â€Å"given† through the Declaration of Independence, the Constitution, the Civil War, even the American Revolution. In, Give Me Liberty! Eric Foner focuses on the major issue and theme is the idea of liberty and freedom. However it was only granted to the whites. Liberty was not given, and our country was based off of harsh treatment and oppression. African Americans were forcedRead MoreThe Civil Rights Movement and World War II1075 Words   |  4 PagesAccording to president Franklin D. Roosevelt the future world shout be a world that people have essential human freedoms also known as the four freedoms; freedom of speech, freedom of worship, freedom from want, and freedom from fear. The reason of the United States took part in the World War II was to fight for human’s freedoms to liberate humanity in Europe and Asia, and to spread the American democracy to the entire world. â€Å"A revolution which goes on steadily, quietly adjusting itself to changing conditionsRead MoreEssay on Nonviolence or Violence: Which Was More Effective?1425 Words   |  6 PagesThe Civil Rights Movement brought many accomplishments to African Americans such as the 1964 Civil Rights Act, Voting Rights Act of 1965, and the Fair Housing Act of 1968. The key issues that African Americans fought for were voting rights, integration and racial equality. They were tired of the discrimination and humiliation they received as a result of the segregation laws imposed on them. â€Å"State laws mandated racial separation in schools, parks, playgrounds, restaurants, hotels, public transportationRead MoreWhat Was Freedom For African Americans?961 Words   |  4 Pagesof problems. (Lecture 1) After the destruction of slavery, it left nearly four million African American with no property, little training, and few rights; which made the definition of freedom for African Americans the central question on the n ation’s agenda. The big question of the time period was, â€Å"what was freedom for African Americans?† (Give me liberty! An American 550) From 1865 to 1900 African Americans, despite being presumed free; blacks quickly realized they were only free from was theRead MoreThe Book 1776 by David McCullough Essays1324 Words   |  6 PagesThroughout history, Americans have sought to spread the spirit of equality, which is believed to be the realization of true freedom. Before establishing this freedom, every American had only one question stuck in their head: What is freedom? Our country received it in the year of 1776 from the British through a series of difficulties and wars. African Americans defined it as an escape from slavery, while immigrants defined it as their acceptance into a new society. More yet, women of the women’sRead MoreRace, Ethnicity, And Culture1329 Words   |  6 Pages As society progresses and history is created, many factors such as race, ethnicity, and culture tend to shape the ideas among different people. One major group of people that were severely impacted was the African Americans in the United States during the periods from 1804-1813, 1819-1831, and 1832-1848. Based on the definitions from the Asian Pacific Americans: â€Å"Keywords,† Concepts and History, it is said that race is impossible to be defined race from the biological view, because peopleRead MoreAfrican American And The American Revolution1277 Words   |  6 PagesAfrican American and the American Revolution â€Å"We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights that among these are Life Liberty and the pursuit of Happiness.† The American Revolution is considered one of the greatest and most memorable eras in United States history. Colonist were under the rule of the British which eventually created a problem for them. They came to the realization that being under Great

Who I Am My Life - 1077 Words

One day, I asked myself a question: Who I am and how I become who I am? I take art classes, instrument class, basketball class afterschool even though I have never liked them; I skip class in the university to go shopping with my roommate; I am on a strict diet through the whole semester to lose 30 pounds; I study hard to become one of the top students; I stay humble and helpful both inside and outside of the classroom; I join student council and many student clubs at college; I am punctual at work. To be honest, I don’t enjoy every single thing I do, however, I do it anyway to please my peers, gain their acceptance, and maintain my popularity. After so many years, these things have become part of me and shaped who I am at some point. We as human beings live in the society through interactions with peers, and peer pressure has a great impact on us, negatively or positively. Peer pressure refers to the social pressure by members of one’s peer group to take a certain action, adopt a certain value, in order to fit in with a certain peer group. Consequently, it shapes one’s view of the environment, and on oneself. People seek group conformity and acceptance, therefore, peer pressure impact us on a day-to-day basis, especially, on teenagers. According to Erik Erikson’s developmental stage, teenagers seek their identities. Peer pressure encourages them to change their attitudes, values, or behaviors in order to conform to group norms. Negative peer pressure can mislead teenagersShow MoreRelatedWho I Am? My Life?1006 Words   |  5 Pages Who I am? Who I am? It look simple question but to explain it that very hard. I could say I’m little girl grown up in many towns got a lot of experience at the short time believe in life and freedom. However, I learn all my believe from my religion, family and inspiration. One day when I was in elementary school my teacher was talking about the student behavior in school and I discuss that with her but she tried to avoid me many times I tried to get her attention than she got angry and blame meRead MoreWho I Am As A Person1080 Words   |  5 Pages I have a detailed past and an exciting future ahead, but in this moment I am still figuring out who I am as a person. My view of myself may be slightly skewed compared to what others notice. I can gain a general sense of which I am today by using the characteristic assessments previously taken, and how others view me. Using these two resources I find myself, in this fragment of my life, to be Achievement oriented, introverted, and empathetic. In both the Emotional and Social Competency InventoryRead MoreThe Is Not A Fun One911 Words   |  4 PagesHello Everyone! I hope you all are having a wonderful week. Lately on my mind has been dealing with PCOS! This disease is not a fun one. It affects women of all shapes and sizes, for me I knew that I had it before I was diagnosed with it. I was diagnosed many years ago, and then it was not as known as it is now. However I still feel like its not as known as it should be. The statistic is that it affects 1 in 10 women. That is so many women in the world, and if many of them are having symptoms butRead MoreMy View Of My Self1089 Words   |  5 Pages I have a detailed past and an exciting future ahead, but as of now I am still figuring out who I am as a person. My view of my self may be slightly skewed compared to what others see. I can get a general sense of which I am today by using the characteristic assessments previously taken, and how others view me. Using these two resources I find myself, in this part of my life, to be Achievement oriented, introverted, and empathetic. In both the Emotional and Social Competency Inventory and theRead MoreReflection Paper : Reflections And My Mental State Of A Man Who Has Not Gone Through My Life1468 Words   |  6 Pages8/6 From what I read, I am supposedly going to become a better person by following the guide of a man who has not gone through my life and has not borne witness to my suffering. I know that considering my background and my mental state that reading this book will only make me angry for it seems to be a mockery of myself, a teen. I am nothing like a ‘teen’ I have matured much faster than I should have and have never been in trouble or done anything that requires me to ‘straighten up.’ I feel that underRead MoreLittle Girls With Dreams Become Women Of Vision Essay1661 Words   |  7 Pagespast few weeks I have had this reoccurring theme that consists of fear, guilt, shame, failure, and being vunerable. I have now realized that I have allowed fear to become the driving force within every facet of my life. I have A LOT of guilt, shame, and fear built inside of my soul, mind, body and spirit. I am angry with myself for allotting others the capability to have the fin al say and to decide if I am worthy or unworthy. When I was 17-years-old my life took a drastic turn and I remember duringRead MoreThe Road to My Dreams Essay1294 Words   |  6 Pagesof your life, and that saying holds true because high school has truly made a positive impact on my life. High school has cocurriculars, classes of various levels such as basic, academic, honors, or advanced placement, and various opportunities such as athletic sports. I have had a traditional high school experience, but the memories that I have made along the way have been priceless. It is sad for me to think that this amazing part of my life is almost over. During this time in my life, I tend toRead MoreMany Mes866 Words   |  4 PagesQuestionnaire Words or phrases I use to describe my physical self 1. I am blue eyed man 2. I am 5’11 3. I am Stocky built 4. I am Balding 5. I am Average Words or phrases I use to describe my personality 6. I am Authoritative 7. I am curious 8. I am analytical 9. I am kind 10. I am ambitious Words or phrases I use to describe my social self (me interacting with others) 11. I am outgoing 12. I am comical 13. I am a good listener 14. I am a good communicator 15. I am not easily intimidated Read More My Personal Identity Essay948 Words   |  4 Pagesfactors may have more of an influence than others and some may not have any influence at all. As a person grows up in a family, they are influenced by many aspects of their life. Family and culture may influence a person’s sense of responsibilities, ethics and morals, tastes in music, humor and sports, and many other aspects of life. Friends and surrounding environments may influence a person’s taste in clothing, music, speech, and social activities. Personal interests are what truly set individualsRead MoreWhy I Am I?1576 Words   |  7 Pagesâ€Å"Who am I? â€Å"A question often asked by many individuals, ranging from different backgrounds, cultures and ethnicities. Each individual, in some way or another, is struggling to come to terms with this question and are looking for answers within themselves. However, this simple, yet, complex question, involves more than loo king into oneself and evaluating one’s own self- identity. Lately, I have also been wondering about the kind of person I am. Exploring my â€Å"Self† and â€Å"Identity,† has been a constant

Cloud Computing Two Articles Free Essays

Cloud Computing Articles One of the recent trends in the fast paced field of Information Technology is the development of cloud computing. Simply put, cloud computing is the outsourcing of business processing and storage to â€Å"virtual† servers over a network, most commonly the internet. The advance of network technology has allowed companies to transfer large amounts of their business intelligence systems to outside servers, without compromising data-transfer speed. We will write a custom essay sample on Cloud Computing: Two Articles or any similar topic only for you Order Now Two recent articles from different publications covered the subject of cloud computing. The first, found online from InfoWorld. om, describes the different levels of cloud computing and what each entails. The second article, found in a monthly publication of Computer World, details the pros and cons of clouds in IT. According to the InfoWorld. com article, cloud computing is â€Å"a way to increase capacity or add capabilities on the fly without investing in new infrastructure, training new personnel, or licensing new software. Cloud computing encompasses any subscription-based or pay-per-use service that, in real time over the Internet, extends IT’s existing capabilities. † (InfoWorld. om) Clouds are a modern answer to IT’s ever increasing needs for storage space and computing power. There are several types of services that these virtual servers offer, ranging from utility applications to email spam filtering. Currently, most of the servers must be accessed ind ividually, but they are becoming more integrated as the field progresses. One type of cloud computing, software as a service (SaaS), is the hosting of one software application through the internet. An example this type of application is Salesforce. com, a sales representative management system. By providing the software online, Salesforce. com provides an easy way for managers to monitor and diagnose sales data, without the need for their own costly IT system in-house. SaaS also gives an advantage to the host company, because updates and bug fixes are limited to one program which they control. There are several variations to the Saas system that are offered in cloud computing. Utility computing involves a company’s memory, input / output Storage, and computational capacity being accessed through the network to a â€Å"virtual† server. Currently, most cloud utility computing is for non critical intelligence, due to newness of the system. According to the article, these online servers could one day replace most of the current physical datacenter. Another variation to Saas within cloud computing is web based application programming interfaces. APIs are â€Å"interfaces implemented by an online source that enable interaction with other software† (Wikepedia. org). There is a wide range of APIs used with business intelligence. Some examples would be Google Maps used by delivery services, shipping tracking for UPS, or online tax processing programs such as TurboTax. One of the original forms of cloud computing are managed service providers (MSPs), which are applications that are exposed to the host company, rather than the end user. Examples of MSPs are e-mail virus scanning and anti-spam services, or desktop management offered by companies such as CenterBeam. Managed security services, such as firewalls, are also found within cloud computing. The Computer World article goes further to describe an aspect of cloud computing called infrastructure as a service (Iaas). â€Å"With public cloud IaaS, organizations pay per use or per cluster of resources for an external cloud service provider to host their virtual servers†¦ IT maintains control over the applications without worrying about configuring, upgrading or patching servers and other infrastructure. If a new application is needed, IT simply loads that application onto the service provider’s virtual server and the software is available to users† (Computer World). By migrating the physical datacenters to virtual servers, companies are saving maintenance, power and labor costs from the upkeep of those resources. Most established companies are making the transition to clouds slowly, a couple of datacenters at a time, as they become outdated. Startup businesses, however, can use virtual servers as a great advantage to avoid costly equipment purchases. â€Å"Bernard Golden, CEO of consultancy HyperStatus, agrees that Iaas offers a lifeline when it comes to rising data center costs and real estate constraints. It offers IT the opportunity to reduce the data center management burden, yet improve customer service† (Computer World). For a company who is contemplating the switch to virtual servers, there is also security and legality issues to consider. Migrating large amounts of data, without disrupting critical files, can be risky. One company, Amylin Pharmaceuticals, â€Å"started slowly with self contained, non mission critical applications such as testing and development so they could learn the ins and outs of moving into the cloud† (Computer World). The company should inquire as to the host server’s security and firewall systems, and should always keep hard copies of important data and applications. Business documents that are highly valuable to a company, such as patent documents, customer databases, and technical drawings are not usually stored in the cloud network. The international field of computer hacking is expanding, especially in developing countries, making industrial espionage a serious subject for businesses to consider. A company migrating to cloud computing must also consider the legal aspects of moving their IT systems. Software licenses may not apply to a public network, where the applications can be shared by several end user computers. The company should also know the terms of contracting with the cloud servers, should they decide to break or end the agreement. All data that could be detrimental to the firm should be destroyed by the host server once the contract is void. Some businesses are closely regulated by government agencies such as the FDA or ANSA, and should keep relative files readily accessible. There are also government regulations to consider concerning customer information. The article describes how IT manager Charles Swartz, of Preferred Hotel Group, adheres to regulations. â€Å"Because the company deals with credit card transactions, it must follow the Payment Card Data Security Standard, which requires physical control over servers handling that data. To avoid any complications, Swartz makes sure all credit card transactions go directly to a third party and he avoids keeping any of that data on his outsourced infrastructure† (Computer World). Another issue to consider when switching to a cloud network is computing speed. Where IT systems may have been fast to load or run on a local area network, a wide area network could transfer at a higher or lower speed. With modern business transactions becoming faster than ever, customers expect quick response. â€Å"Delays of just a few milliseconds can cause them [end users] to be frustrated† (Computer World). Switching to cloud networks can be an advantage to speed, if the cloud provides a larger bandwidth than the in-house servers. A higher bandwidth also allows more end users to access the system at once without slowing download speeds significantly. Jason Harper, vice president of technology at Morgans Hotel Group in New York, say customer satisfaction has increased at his shop because end users are accessing their files faster via the cloud† (Computer World). One recommended use of the cloud system is test run or seasonal IT systems. Rather than expanding physical datacenter space for temporary projects, the public servers can be easily setup to run and store data. â€Å"The public cloud is great for short term usage, since very few enterprises have spare servers lying around anymore. Instead, it enables IT to have quick response to new projects without having to preplan† (Computer World). The article does warn, however, that low barrier to entry can be over-sourced. Often-times end users might jump into applications on cloud networks without consulting their IT professionals. This could lead to costly changes down the line, which could have been easily fixed at the setup of the systems. Despite being in an early stage of development, cloud computing already has a definite niche in the business and IT world. One of the main drawbacks at this point is the lack of integration between systems. Previous attempts to create cloud integration technology, such as CapeClear’s enterprise service bus, and a universal bus system by Grand Central, have failed to stay in business. The overall trend of using virtual servers, however, does seem appear to be here to stay. Sources: â€Å"What Cloud Computing Really Means† Infoworld. com Knorr, 4-27-2008 http://www. infoworld. com/d/cloud-computing/what-cloud-computing-really-means-031 â€Å"Moving to the cloud: Big savings, but plan ahead† Computer World Gittlen, March 2010 How to cite Cloud Computing: Two Articles, Papers

Sex addiction free essay sample

Sex Addiction is the hidden pitfall of life. Many people do not take this condition seriously because they do not completely comprehend the illness. Often times addicts dont even know they have a problem until some life-altering event brings them to reality. In this presentation you will learn what Sex Addiction is, how it develops, how the condition affects those who have it, and the different ways it is treated. Ultimately, the goal of this presentation is to warn against the ignorant perspective people have about this disorder, because once you know the facts youll be empowered in understanding how it relates to you and how you can use the knowledge gained to help yourself and others. Sex Addiction may be identified as any compulsive or impulsive sexual activity that falls into one of three categories: shameful, secretive or abusive. It is difficult for some people to accept Sex Addiction as a legitimate addiction since sex is a normal and natural part of life. But it is classified as an addiction because people who live with it are dependent on the chemicals our bodies produce when sexually stimulated, much like how a drug addict gets hooked on the chemicals their drug of choice provides. Some studies even suggest that Sex Addiction is a form of mental disorder where the addict has a sexual compulsitivity deriving from an obsessive-compulsive disorder. Sex addicts become so obsessed with the sexually high that they will engage in risky activities to have it regularly. These risky ventures encompasses many things and have great influence on personality and behavior, such as: compulsive masturbation, infidelity, multiple or anonymous sexual partners and/or one-night stands, consistent use of pornography, unsafe sex, phone and/or cybersex, prostitution or use of prostitutes, exhibitionism, voyeurism, sexual harassment, molestation, rape, and other sex-related crimes. Basically, sex addiction can lead to embracing a nymphomaniac lifestyle where the addicts priorities revolve around sexual stimulation. Statistically, an estimated 6 to 8 percent of Americans have a sex addiction. That is approximately 18 to 24 million people living in America. On the internet, 25 million Americans visit cyber-sex sites between 1-10 hours per week, and another 4. 7 million in excess of 11 hours per week. At least 200,000 Americans are addicted to E-porn, and with 1 out of every 6 women struggling with porn addiction it is no surprise that the number one searched topic on the internet is sex. In terms of money, the pornography industry has larger revenues than Microsoft, Google, Amazon, eBay, Yahoo, Apple and Netflix combined, and in 2006 Worldwide Pornography Revenues totaled $97. 06 billion. With the business of sex showing no weakness in the market, its safe to say that the subject of sex addiction wont soon go away. But how does a person develop a sexual addiction in the first place? Is there a genetic factor? Are sex addicts just natural hypersexuals? Do some people simply have a strong sexual curiosity, or are easily stimulated because they are more sexually sensitive than others? Or is it completely environmental? Is the culprit our culture, the fault of a sexually suggestive society? Should we point the finger on the sexual revolution? Can we blame the sexual images and messages we see in the media? Or perhaps some addicts were raised by parents with very liberal views towards sexuality? Whatever your disposition isnurture, nature, or a combination of bothlike all addictions, experts can agree that it is something that develops overtime, not overnight. It is also a common belief that sex addiction is a result of sexual abuse since many sex addicts have been victims of a sex crime. Some studies also suggest it may be caused by other traumatic events like a break-up or loss of a loved one. But however the addiction forms, despite the various reasons the process is similar for all. For a developing sex addict, sex has turned into an insatiable itch that must be scratched. Sexual gratification gradually dominates the addicts daily thoughts, and sex becomes the first answer to relieving stress. Then the addict views sex more casually, and having an emotional connection with a partner no longer is a prerequisite for potential lovers. It is all about physical pleasure now and much of the addicts motives is driven by the promise of sex. But eventually the mind becomes so imbalance that sex loses its pleasurable effects, and instead of relief the addict feels shameful after sex. It is this emotional distress that sets a person apart from those who have a healthy state of mind in regards to sex. It is similar to the guilt people with eating disorders feel after eating food. Psychologically, a sex addict will feel inferior for not having control of their sexuality. They lose self-esteem as a result of their abuse of sex, which consequently produces more stress and the urge to relieve it the best way they know how: sexually. This is the mechanics that continues the cycle of sexual addiction. When sex addicts finally realize that they have a problem, usually the wake up call that does it is a major one. Sex addiction can lead to arrest and imprisonment, financial ruin, break-ups and divorce, homosexuality, disease, and even death. The judgment of a sex addict is distorted when making decisions because sound reasoning is always in competition with the sexual urges of the addict. An addict will have difficulty concentrating due to the mind being preoccupied with sexually orientated thoughts. There is a constant sense of discomfort because of all the sexual tension the addict is under, and the overwhelming pressure to ease it. At its worst, the addict will stop at nothing to release this sexual stress, even if it means risking marriage, health, and career. It used to be that when addiction is mentioned in the media it usually referred to a chemical dependency on a certain drug, but now more and more references to addiction pertain to sex. Recently it is Tiger Woods who has been portraying the poster child of sex addiction, but there were other flag bearers before him as well. Former New York Governor Eliot Spitzer was forced to resign from office after a sex scandal involving a high-priced escort ruined his career. The once popular childrens show star Peewee Hermann was arrested and sentenced to jail for lewd conduct inside an adult theater. Former President Bill Clinton risked his presidency after giving false claims concerning an affair with then white house intern Monica Lewinsky. And from Paris Hilton to Kim Kardashian more and more sex tapes are being leaked and the people starring in the films feeling regretful about it. These are just few examples of what sex addiction can do. Besides a persons public image being ruined, there is also the family factor and all the shame and pain they have to go through because the addict they cared about lost self-control. It must feel like a sad irony for the addict: the same organ that can make a family, can break a family. But once an addict does acknowledge the problem and resolves to get better, there are programs designed help treat a sex addict. Mainly, the most common approach is structured after the 12-Step program used by Alcoholics Anonymous. The goal of the treatment is to help sex addicts regain control over their sexual urges. It does not aim to stop the addict from ever having sex. The objective is to educate the addict to recognize the difference between a healthy sexuality and an addictive one. A therapist will teach an addict about the abnormality of their sexuality, how it developed, what triggers it, and the consequences of acting out their addiction. Through education and support groups, addicts will become more conscious about their disorder and can take preventive measures to avoid committing acts of addiction. One of the first steps to rehabilitation is investigating the problem and its roots so that the right approach to alleviate the issue can be devised. The best method to retrieve information is to actually study the addict’s fantasies and why he or she has them. For example, if an addict is a chronic masturbator and likes to be in master/slave fantasies where he plays the dominating role, there may be a control issue involved possibly stemming from a failed relationship with one of or both parents. This was the case with one patient with a sexual addiction. He admitted his mother was very controlling in his childhood and because of it he developed a comfort in roles where he was the aggressor. Because there is more security and control in the act of masturbation, the sex addict actually developed a preference to this over sex with others, and also assumed a dominatrix role because of the power he would command. By reviewing a patients past and fantasies the counselor was able to determine the mother as the variable to his development of sexual addiction. But because a lot of trust must be given to a therapist since the information is very personal, many people are not ready to share private thoughts with a stranger, which is biggest problem concerning addiction in general. Addicts cannot start recovery if they can’t accept they have an issue in the first place. Usually they are very adamant in their denial because they really think their behavior is normal. And sometimes, if the addict is involved in an industry where an overly sexual attitude is accepted and encouraged, this makes treatment more complicated. In industries like porn and prostitution, sex addiction is welcomed because it allows people to tolerate some of the disturbing things people in those industries are subjected to. And the fact that a sex addict can get paid for performing sexual acts is not helping their progress at all. The sad thing about the people who are in this situation is that they won’t start seeking help until they are removed from the negative environment, which is not an easy task if they have made it their profession and source of income. Just like with any other addiction, recovery is not a concrete word. Sex addicts may go through cycles of relapse. It is a day to day struggle to stay focus and not let addiction rule you. Learning to cope with the addiction is difficult because certain cultures of society have conflicting points of view about sex. Some see sex with multiple lovers and opposite sexes as an act of freedom and sharing and expressing your love, while others view exhibitionism completely acceptable like nudist colonies. On the other hand there are groups that believes engaging in improper sexual activities is a quick way to get a ticket to hell. In some subcultures of men sex is a mark of manhood and nothing says masculinity more than having sex with many women. And to be fair, some members of the female gender also treat sex objectively, using it to feel a sense of power over males, wielding their sexuality like a weapon to coerce favors from willing men. Children who grow up in this social environment, unless they are properly educated about healthy sexual behavior, are at risk for developing sex addiction. One of the best ways to fight sex addiction is early education because these days children are exposed to a lot more adult matter than ever before, and preparing children young will help prevent future manifestation of this addiction. What contributes to the complexity of this illness is diverse. Compared to drug and alcohol addiction, sex is something that can be self-performed through masturbation. There is no need to obtain a physical substance. Even with obesity a person still needs food to abuse the body, but with sex addictions the tools of sex are conveniently built-in, cost nothing, and is ready for use anytime and anywhere. All an addict needs is an imagination and privacy and the addiction is fueled with the stimulation it craves. Sex addiction is a silent crisis that affects a lot more people than what official records states, because not all addicts have come forward to be accounted for. And with the advent of the Internet, sexual resources like porn and websites that sell sex toys are now easily accessible. The temptation for sex addicts is everywhere in the media, providing a constant reminder about the subject of sex. On a biological aspect, every animal on this planet have this primal instinct to find a mate and reproduce. Our intense drive to procreate is as natural to us as eating and sleeping. And because we are so biologically obliged to have sex, that is why sexual addiction is such a sneaky addiction. You can be very wary and avoid substance abuse by steering away from that path altogether, but for most people sex is a route that has no detour in most relationships. It is how marriages are consummated, how babies are made, how lovers physically profess their affection, and how emotional bonds are kept and strengthened. Because sex can be beneficial to relationships, many people are reluctant to admit they might have a problem because sex addiction might not seem like a problem they are seriously willing to address. Though however complex the issue is, the truth remains: Sex Addiction is a valid form of addiction and it has real negative consequences on the addicts and their families. But because of social views it is not taken seriously until it ruins an addicts actual life. There are different ways an addict might develop the disorder but that would have be determined by a therapist. But some addicts do not seek help either because they see the addiction as a normal and natural thing, or are simply opposed to sharing personal information since much of the evaluation process investigates sexual fantasies and childhood memories. But if an addict does agree to treatment, programs are available to educate and empower the recovering addict to regain the control theyve lost to addiction.

Community Social Work In Modern Society Social Work Essay Example

Community Social Work In Modern Society Social Work Essay This survey is an overview of current authorities proposals for the Large Society within community societal work. In July 2010, Prime Minister David Cameron launched a undertaking called the Big Society. It is considered by Mr Cameron that communities merit to be empowered to hold more of a say in what happens in their local country. The belief is that by making this, many of the local services provided by the authorities can be taken over and run by community and voluntary groups, with Mr Cameron depicting the undertaking as a large progress for people power ( www.bbc.co.uk/news, accessed: 30/10/2010 ) . The theory base of community societal work from a historical and modern position will be presented and evaluated. The survey will supply a literature reappraisal of community undertakings in both neighbouring UK states and Inner City London ; analyzing their effectivity in making community authorization to enable the possible declaration of societal corruption. Particular attending will be paid to the differences that each geographical location possesses in footings of economic system, civilization and category diverseness when sing each undertaking and how this relates to its success. A upper limit of four undertakings will be chosen to compare and measure and the survey will reason with lessons learnt for future societal work in community work pattern with the inclusion of messages from the Social Work Reform Board. We will write a custom essay sample on Community Social Work In Modern Society Social Work specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Community Social Work In Modern Society Social Work specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Community Social Work In Modern Society Social Work specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The Big Society Argument However, Cameron s impression of the Big Society has come under much unfavorable judgment. The Guardian s Jonathan Freedland has written a cutting onslaught on Mr Cameron s proposals and his article posted What is Community Social Work? The thought behind community societal work is the belief that peoples jobs can be countered by interceding with the people within their societal web. This may include friends and relations, and neighbors. Social workers need to seek and reenforce such support webs for service users and purpose to ease their growing where it has become evident that such has lapsed. The work should be seen as both a protective and preventive scheme and is now considered to be the Par excellence of intercession scheme for advancing societal inclusion. ( Walker and Beckett, 2005, pg93 ) . Therefore, community societal work is efficaciously a method of advancing the societal inclusion of persons and their households by authorising them to seek and make the intercessions they require. Walker and Beckett ( 2005 ) inform that societal work is at the cutting border of persons, households or communities efforts to pull off life challenges that have been influenced by both economic and societal policy, public assistance systems and the manner they are made up internally. However, there are differing positions on the construct of authorising people and utilizing socially inclusive methods within societal work. The first position is that the authorization of service users may be considered to be self-evident if the worker sees the jobs people are confronting as merchandises of the an unjust economic system that, Disenfranchises the weak, vulnerable, disabled or hapless from equal engagement and entree to the resources produced by society. ( Walker and Beckett, 2005, pg93 ) . The purpose of societal work here would be to try to acquire service users involved and seek to authorise them to happen a manner of accessing the services that are available to them. Payne ( 1995 ) suggests of this issue that although public policy statements do take to turn out the value of community engagement and user authorization, community work may so, Draw attending to inequalities in service proviso and in power which lie behind terrible want and hence besides become portion of the battles between people in powerless places against the powerful. ( Payne, 1995, pg165-166 ) . The 2nd position on the authorization of service users is that it can give them ( service users ) an increased outlook of what can be available to them. It is believed that in this instance, societal workers may believe that the right thing to make would be to cut down the outlooks of service users, coercing them to accept the state of affairss they find themselves in and that they may go socially excluded merely because that is the manner it is . If this does go the instance, societal workers may neglect to help in the bringing of services that are available to service users, alternatively merely seeking to assist service users to manage with what they believe is available to them. Possibly the best manner to see authorization for service users is to utilize Trevithick s ( 2000 ) theoretical account of when rehearsing societal work you are either ( a ) making things to service users, ( B ) making things for societal workers, or ( degree Celsiuss ) making things with service users. Community societal work foremost came into being following reviews of community work after placing that such was considered to be a wholly different activity to that of societal work. These reviews found that community workers and outreach workers were going marginalised from their co-workers within proper societal work bureaus. In order to forestall this from go oning farther, there was what was deemed a positive motion to encompass some of the rules and patterns of community work within societal work. Coulshed and Orme ( 1998 ) inform us that although independent community action has continued throughout history by being supported by dedicated community workers, policy developments that incorporated both the linguistic communication of community and the work involved began to inform the actions of statutory societal work as of the late seventiess. Despite this being the instance, it is thought that such motions towards community care enterprises were non what societal workers had needfully thought to be right. The above moves were initiated via the Seebohm Report ( 1968 ) . An article by Eileen Munro said of the actions brought about by the study, The division between ( changing ) societal work was seen as the job, so societal services sections were created to offer a joined-up service. ( www.guardian.co.uk/society, accessed: 9/10/2010 ) . These actions included the creative activity of societal services sections that would hold smaller administrative units with country squads functioning their ain geographical vicinities. It was believed that such would better entree to service proviso for those placed within each vicinity and a wider sense of designation with the local country for societal workers. Decisions could be made dependant on the individual and their local demand as opposed to the generic, centralized determinations that took topographic point antecedently. Seebohm s study besides stated that each area-based administration should alter the relationship that societal workers held within the comparative catchment countries that the workers were runing. The study said of this that the sections should, Encourage, support and promote voluntary attempt and prosecute in helping and promoting the development of community individuality. ( Seebohm, 1968, paragraph 477 ) . Despite this alteration in the agreements for which societal services were delivered, Seebohm s study did non decently turn to what it was community workers, or so societal workers working with communities were really supposed to be making. Although the Seebohm study had considered the basic impressions of community societal working, the footings and rules of such were non defined to the full until this was done by the Barclay Committee and published in a study in 1982. This definition was as follows: Community societal work is, Formal societal work which, get downing from the jobs impacting an person or group and the duties and resources of societal services sections and voluntary administrations, seeks to tap into, support, enable and underpin the local webs of formal and informal relationships which constitute our basic definition of community, and besides the strength of a client s communities of involvement. ( Barclay, 1982, p seventeen ) . The accent on the function of the community within society continued following the Barclay Committee s study and re-emerged towards the terminal of the 1980s. In more recent times, the Griffiths Report of 1998 looked at care in the community and was based around an purpose of closer partnerships between statutory services and local communities as portion of a larger public assistance spectrum. The National Health Service and Community Care Act 1990 excessively pushed towards an accent on community work although Adams et Al ( 1998 ) inquiries whether the theory was really put into pattern. Adams et Al besides speculate as to the trouble that community societal work continues to confront as a consequence of go oning alterations to societal policy. In modern societal work, it is considered by Beckett ( 2006 ) that it is good to work with groups or households as opposed to working with persons. Therefore it seems reasonable that such an attack would of course in some respects at least lead towards working within communities. Community societal work is by and large considered to be a similar activity to that of group work. This is because community work intercessions normally involve the worker trying to promote the development of groups. However, community work is aimed more along the lines of self-help or societal action in consideration of the group work spectrum. Community societal work does non let for the worker to do things for people , be that for persons or so groups, but wants to advance The development of organized activity by the community itself ( Beckett, 2006, pg94 ) through either the self-creation of resources to run into its demands or even by fall ining forces to run against the governments for non supplyi ng the necessary installations. Henderson ( 2000, pg72 ) says of such an attack that At the nucleus of the methods and accomplishments is the thought of organizing: assisting people to come together to organize an independent group. The above shows that in this context, the community worker is considered to be something of an enabler instead than the influence peddler within community undertakings. Despite this, it is besides believed that community workers although being employed by the province and therefore still considered as an outsider within the community with which they are working take on a grade of benevolent paternalism as opposed to developing the necessary corporate community action. Popple ( 1994, pg24 ) says of this, Historically community work has developed from two distinguishable roots: benevolent paternalism and corporate community action. With the above in head it is of import to retrieve that the term community is still instead obscure. It is borne from the impression that a complete vicinity can work as its ain entity as opposed to admiting that vicinities consist of many differing communities. Individual involvement, cultural communities, geographics, familial extensions and workplaces all form portion of communities, yet will frequently widen far beyond the vicinity in which they are formed. Community societal work is harmonizing to Smale et al About the procedures the workers engage in, the relationships they make and how they maintain and change them. adding These procedures generate the particular aims and aims of the workers and those they portion the work with. ( 1988, pg23 ) . The most of import things that must be recognised by any community worker is the type of community that they are working with or so the type of community that they are helping to assist construct. Evaluating Community Projects The Study So Far Decision

Balance sheet ratios Essays

Balance sheet ratios Essays Balance sheet ratios Essay Balance sheet ratios Essay The balance sheet is only a snapshot of the business at a particular moment in time. Therefore, any ratios based on balance sheet figures like the liquidity ratios may not be representative of the financial position of the business for the whole year. For example, the stocks and debtors may be low at the balance sheet date, and the liquidity ratios may also be low as a result. Benchmarking practice is a mean to promote continuous improvement in organisational performance. Also, it has stressed the importance of initiating a benchmarking project only after going through a detailed analysis of competitive dimensions and business processes most in need of improvement. In doing that the benchmarking team not only guarantees that the project will be aligned with strategic objectives and needs, it also provides a basis for learning what a companys weakness and strengths are. According to Carpinetti and Melo (2002) that the fist step is to gather information on product characteristics, target customer and markets, competitive priorities, manufacturing and financial strategies and general areas for improvements. This will help to understand what dimensions and activities are most crucial to competitiveness. This step will need to gather information on customer expectations and perceived quality for different categories of customers or products and rank relative importance of requisites for most important customers. Also, gather information on performance against competitors in attending customer expectations. This helps to identify dimensions most in need of improvement. Then, map all the processes and activities belonging to or supporting the value adding chain and understand their relationship with the dimensions most in need of improvement. This process helped by constructing a matrix relating processes to dimensions and focus on the attention on the processes and activities that most impact performance on prioritised competitive dimensions. It this step, conduct a qualitative or quantitative assessment of performance of the critical processes and activities is necessary in order to diagnosis the current situation to realising what areas or activities are the weak points and need to be addressed. Quantitative information can reveal areas and dimensions in need of improvement. After performing the analysis proposed in steps 1 to 5, the dimensions and activities most in need of improvements become evident. From this point onwards, the benchmarking project itself can start for those subjects for which a benchmarking application is considered to be adequate. To become a World Class Company, management need to benchmark other world class companys performance to improve current performance for greater achievement in business. But, first, companies need to understand which company to benchmark and what is worth to benchmark, so that when benchmarked can lead own company to become excellent in performances. From there, we can set on new strategies to achieve better performance and win over our competitors. Therefore, a proper selection of the companies to benchmark must include the competitors as well. In juxtaposition, all methods used in this report are useful in many ways in finance decision making. The methods will be used to analyse financial statements and collect as much information as possible to make right decision in the business.

Primates Zoo Activity Essay Example | Topics and Well Written Essays - 1250 words

Primates Zoo Activity - Essay Example This essay "Primates Zoo Activity" talks about the of three types of primates: the white-handed gibbon, lemur, and Bolivian gray titi monkey to analyze their the physical characteristics and types of behaviors, as well as the frequency of behaviors in a zoo environment. Lemurs are believed to have evolved from the anthropoid primates, but studies have evidenced otherwise and that they only share the behavioral as well as morphological traits with the basal primates. The ring-tailed lemurs are known for their nocturnal habits and slow pace. Lemurs have low metabolic rates and show dormancy. At the zoo, each lemur weighed between 2 to 4 kilograms. This light-weight makes them arboreal quadrupedal walkers, but it runs quadrupedally on the ground. They show marked sexual dimorphism. At the zoo, the family group comprised of one large male, 3 females and 4 offsprings. They are gentle and we joked about its huge eyes. White-handed gibbons are diurnal, natural aerial acrobats and are fairly awkward on the ground. They have long fingers and limbs, special thumbs and strong arms are specialized to the arboreal life in their forest home. Stewart and Harcourt shared the view that as the white-handed gibbons swing from limb to limb, they usually hook their fingers lightly over the branches. Their intelligence in locomotion makes them quick and efficient when moving from feeding to escaping from predators. About its morphology, I recorded that the white-handed gibbon lacks a tail and has a throat sac located beneath the chin.

Analysis Of GE, Clean Energy Group and Yingli Solar Energy Company Essay

Analysis Of GE, Clean Energy Group and Yingli Solar Energy Company Profiles - Essay Example A number of studies have been taken up to assess the actual achievability and practicability of the renewable resources of energy. Issues have been raised about the concerns on sustainability of the alternative energy resources. One of them is the requirement of a detailed analysis of the suitability of the diverse technologies and expertise in the sector and efficient utilization of the by-products, and managing of natural resources. This also consists of nature conservation issues, pollution control, demand supply of energy and the social acceptance by the society. The use and viability of this technology cannot be evaluated until it has been put to use on a large and long-term scale and assess the results in the social and environmental contexts. Moreover, the complex social systems may lead to uncertainty in the minds of the project planners which might be enhanced by the lack of flexibility of the technology system to meet the demands of the social, economic systems of the socie ty. However, all these concerns related to the development of the clean energy sector will not possibly hamper the continuing growth and production in the sector and the increasing importance of maintaining sustainability in the business sector. The renewable energy sector has continued to grow along with the climate change and control issues, high rise in the prices of oil, increasing international community support and encouraging energy regulation laws. Studying the various, environmental social technological and economic benefits arising from the sector, there are a number of them which can be counted upon. Sustainable clean energy business contributes to the environment with reduced carbon emissions, deceleration in the climate, reduced flood rate, improved air quality and landfilling prospects, (Scott, 2010). Among the economic benefits, the chances of job creation, manufacturing and research – development expertise, increased supply as compared to the existing levels, higher investment in the sector are some of them. Among the social issues that may be benefitted due to a long-term sustainable clean energy business are direct employment, retention of population in remote cities, increase in the skill and expertise of the remote population that gets employed and higher quality of life. Challenges to the Clean Energy Sector In this section, the challenges to the clean energy sector shall be studied. In spite of the fast growth of the renewable energy resources, there exist many challenges. Some of them are discussed below – Reliability?†¢ The most popular renewable sources of clean energy – wind and solar are variable in nature and cannot be a reliable round the clock resources.

The effect of rising energy prices for the economic wellbeing of Essay

The effect of rising energy prices for the economic wellbeing of households - Essay Example A significant economy reform program was announced by Australian government for securing the future with relatively clean energy. It is a transition plan that will transform the economy of the country gradually; it will be implemented by taking initiatives in four key areas namely carbon pricing, non-conventional sources of energy in place of conventional energy, enhancing the efficiency of energy consumption and management as well as land reforms. But the foremost component of this transition plan is the carbon price mechanism and several complementary measures along with the assistance plan for the household and large emitters of the pollutants in the current economic structure. As the time passed by, the business as well as household focused on the relevant details of this plan and researchers forecasted the consequences and impacts of this plan extensively. The current essay models the impacts of the proposed mechanism of carbon prices on the household economy by discussing the consumer behaviour theories and keeping in view the fact that proposed plan promises to return most part of the revenue generated through carbon price mechanism to the household. A package of measures also came along this plan; these measures outline the policy of the Government to curtail the instantaneous effects of carbon pricing mechanism on the household economy.... $ 23, $ 24.15 and $ 25.40 for first, second and third years respectively. The second phase will commence on 1st July 2015 and carbon price remains flexible during this phase. The determination of the prices will be based on the Emission Trading Scheme (ETS) along with the transitional cap as well as floor implementation. It is also determined in the proposed plan that carbon permits will be sold to the pollution emitters and the revenue generated through these sales will be invested for encouraging the production and consumption of clean energy. It will also ease the cost burden coming up with the transitional phase. Various direct and indirect methods will be devised to assist different sectors of the economy including the household1. In light of this brief introduction of the carbon price mechanism, the following section of this essay discusses the continuously rising prices of the energy during the first phase and their impacts on the economic well being of household with special emphasis on various theories of consumer behaviour. The effect of rising energy prices for the economic wellbeing of households It is evident that the increasing carbon prices will definitely flow through the consumer as household is one of the largest users of the conventional energy. The increase in prices of the fuel will disturb the household budgets; the prices change in the prices of the essential goods like food, clothing, and land for shelter will take place due to the continuous rise in the carbon prices during the first phase of the implementation of this plan (Kardes et al., 2010). On the other hand, the supply demand theory suggests that the demand for carbon fuels will be discouraged due to the increasing prices of the carbon fuels. The following

Cushings Disease: Symptoms, Treatment and Causes

Cushings Disease: Symptoms, Treatment and Causes Julie Seel   Introduction Cushings disease is relatively rare and is commonly in adults. Cushings is a hormonal disorder that the bodys tissues care exposed to increased levels of the hormone cortisol. (NIH) The cortisol hormone is released when there is stress and with exercise in some people. The main things that the cortisol does are: throttling or suppressing the immune system, metabolizing fats and carbohydrates, and increases blood sugar. (healthline) The Cushings disease is more commonly observed in women, and about 90% of those cases are due to pituitary microadenoma or corticotroph hyperlplasia. (virtual library) Signs and Symptoms Signs and symptoms vary, but most cases have upper body obesity, round face (moon face), increased fat around the neck and shoulder area (buffalo hump), osteoporosis, high blood pressure, increased blood sugars. Also women can have increased hair on face and chest, abdomen and thighs. Men may get a decrease in fertility and absence of sexual desire and possibly erectile dysfunction. (Nih)(Lab) the ICD-10 code for the Cushings disease is E24.9. In some rare cases people have had inherited the gene for Cushings disease, such as multiple endocrine neoplasia type 1 or Men-1. This can increase risk for tumors developing throughout the endocrine system and sometimes include the pituitary and adrenal glands. People who are obese and have diabetes are at a high risk for this disease (Lab). Diagnostic Testing There are a number of tests the doctor can give for the Cushings disease diagnosis. A 24-hour urine cortisol, dexamethasone suppression test (low dose), salivary cortisol levels are taken in early morning and late at night. These three tests will confirm too much cortisol in the body. Also, the tests can determine the cause of the disease are: blood ACTH level, brain MRI, corticotropin-releasing hormone test, dexamethasone suppression test (high dose), and inferior petrosal sinus sampling (IPSS). Other tests that can be done but isnt necessary are: fast blood glucose and A1c for diabetes, lipid and cholesterol testing, bone mineral density can too check for osteoporosis. (Medline Plus) Treatment Options At the follow-up appointment the doctor will go over all the test results, and the next plan of action will be. The treatment would be surgery to remove the pituitary tumor and the pituitary gland may return to normal and start to work slowly again. During the recovery process, cortisol replacement therapy, so the pituitary needs to be able to have time to make ACTH again. Also, if the doctor could not remove the whole tumor completely radiation might be done to the pituitary gland. If surgery and radiation doesnt work on the tumor, medication may be needed to stop making the coritsol in the body. The last resort if none of these treatments work, the adrenal glands will be removed, and it will stop the increased levels of the cortisol. Also, if the adrenal glands are removed the tumor on the pituitary gland will get much, much bigger. (medline) Prognosis/ Summary If Cushings disease is left untreated, it can lead to severe complications. People can have excessive fatigue, obesity, nausea and vomiting, diabetes, hypertension and can lead to premature death. (Skull) Removal of the tumor can be a full recovery, but lifelong replacement medication to keep your hormones in balance. Two medications that have been approved by the FDA are: mifepristone and pasireotide, for the treatment of Cushings disease. (Medline Plus) Very rare the tumor can grow back, and the patients will need to go back to the doctor and see what can be done the treatment options are. REFERENCES Cuevas-Ramos, D. (n.d.). Update on medical treatment for Cushings Disease. [online] Available at: http://clindiabetesendo.biomedcentral.com/articles/10.1186/s40842-016-0033-9. Ilias I, N. (2012). National institute of diabetes and digestive and kidney diseases. [online] Available at: https://www.niddk.nih.gov/health-information/endocrine-diseases/cushings-syndrome [Accessed 5 Mar. 2017]. Krause, L. (2005). Pituitary-dependent Cushings disease. [online] Available at: http://www.healthline.com/health/cushings-disease [Accessed 28 Jan. 2016]. Labtestonline.org. (2016). Labtestonline.org. [online] Available at: http://www.labtestonline.org/conditions/cushing [Accessed 10 Mar. 2017]. Mayoclinic.org. (2016). Overview Cushing syndrome Mayo Clinic. [online] Available at: http://www.mayoclinic.org/diseases-conditions/cushing-syndrome/home/ovc-20197169 47k [Accessed 10 Mar. 2017]. Medlineplus.gov. (2016). Cushing Syndrome | Hypercortisolism | MedlinePlus. [online] Available at: https://medlineplus.gov/cushingssyndrome.html [Accessed 10 Mar. 2017]. Skullbaseinstitute.com. (n.d.). Cushings Disease: Surgery, Treatment Symptoms | Skull Base Institute. [online] Available at: http://www.skullbaseinstitute.com/pituitary-gland-tumor-surgery/cushings-disease-endoscopic-surgery.htm [Accessed 10 Mar. 2017].

Qualitative Research for Instructional Technology Essay -- Qualitative

Qualitative Research Qualitative Research Defined: The simplest way to define qualitative research is to say that it is a type of research which involves interpreting nonnumerical data. The underlying belief of qualitative research is that "meaning is situated in a particular perspective or context, and, since different people and groups have different perspectives and contexts, there are many different meanings in the world, none of which is necessarily more valid or true than another" (Gay & Airasian, 1996). A qualitative researcher, therefore, believes that the world cannot be pinned down by objective meanings, but that all variables must be taken into account when conducting research, including the past experiences and personalities of the researcher. According to Peck and Secker (1999), this idea has three important implications from a research perspective: First, it follows that the purpose of research is not to establish objective facts about the social world because objective knowledge is impossible; rather, the aim is to explore how research participants understand, or make sense of, the topics in which we are interested. Second, the theories we arrive at as researchers are also inevitably our own interpretations of research participants' understandings and not simply a reflection of them. Finally, for readers and reviewers to assess qualitative research, it is necessary to present a "thick description" of the data, illustrate this with substantial extracts, and make the processes of the analysis transparent. How Qualitative Research differs from Quantitative Research: In order to gain a clearer understanding of qualitative research, it is necessary to compare its basic purpose and focus to those ... ...tative research is a valuable form of research to use in order to interpret the everyday life situations that cannot be measured through quantitative methods. References Gay, L. R., & Airasian, Peter. (1999). Educational Research: Competencies for Analysis and Application, Sixth Edition, Upper Saddle River, NJ: Merrill. Palmerino, Mark. (1999). "Take a quality approach to qualitative research". Marketing News, 33, 35-36. Peck, Edward & Secker, Jenny. (1999). "Quality criteria for qualitative research: Does context make a difference?". Qualitative Health Research, 9, 552-558. Putney, LeAnn & Green, Judith. (1999). "Evolution of qualitative research methodology: Looking beyond defense to possibilities". Reading Research Quarterly, 34, 368-377. Tema-Lyn, Laurie. (1999). "Five ways to get more out of qualitative research". Marketing News, 33, 38.

E-Business, Opportunities And Threats

The most way of payment In the Internet Is by paying through credit card. The business website could be hacked by cyber-hacker and he could steal the credit card numbers of the customers of the business. How to solve the problem? The company should make sure that their system is protected and safe from any viruses, so the company must install anti-virus software and do regular update for it to ensure that their system is safe well. Also the company should always make a back-up for Its data and never switch off the firewall. Communication with customersSometimes, while employee of the company talks with customer through the email, the customer might have in his/her computer a virus and this virus sent itself to the computer of the company and affected it. How to solve the problem? The company should save its data by backing-up It at safe devices. Also It should Install antl-vlrus software the will scan every downloaded file before the employee open It. The company must Inform Its empl oyees about email attachments from customers or unknown emails and how danger they could be to the company computers.Promote Products Some companies promote their products through sending it to customers by email, and this way of promoting Is affect to reputation of the company as It Is annoying or It considered as not acceptable. How to solve the problem? If the company wants to promote its product through sending it to customer by email, it should do it at good way like reducing number of Images, never attach weird files or large size files, and the subject of the email should be simple and understandable.Provide Information Some companies do not have the security In their websites, so It could be hacked by yber-hacker and he might change or delete the information that will make the company at hard situation. How to solve the problem? The company should back-up its data, enhance its system to be strong & secure, and make regular scan for the system. Also the firewall must always s witched on and having updated an anti-virus software. Operational Implication trends Natlonal Ba KOT Banraln Is respond to E-Buslness ana nas develope a nls servlces because of several competitive forces.Expectations and product fulfillment Because of modern technology, NBB is providing its services through E-Business to uit and cover the expectation of their customers' such as checking the balance, transfer funds, payments and to fulfill their desire and demand. Customer expectation Because of high customers' expectation at this time, NBB developed its website to make it very quick to load that have the ability to contain and serve lots of customers. Information of the service that NBB offer are available, also NBB website has zero of annoying pop-ups and there is space to customers to leave feedback to enhance the services.Increased competition Because of the increasing of competition that BBK offers set of services at its website, NBB is always tried to recruit the finest, creati ve, and talented people that will enhance the process of NBB services and this will raise the competition. Also NBB is offering new loans plan from time to time and offer many type of debit and credit cards. New providers NBB try to not give the opportunity to other new banks for being best than NBB, NBB develops its website to make it much easier and easier and simple to use like provide answers of frequently asked questions â€Å"FAQs†.Also it is offer transfer funds, credit card and loan payment can be made through the website as well. Also NBB has one of the biggest network â€Å"ATM† services around Bahrain. Strategic implications of trends on organizations Competitive pressures Because of BBK competitive activities that allow its customers to check their inquire about their balance, transfer amounts; check online statement NBB is compete to make its services better in different aspects such as hiring qualified, who are reliable, organized to enhance the process, have problem solving skills and deep knowledge n E-Business.And offer their services with affordable prices. Relocations, takeovers, closures and mergers NBB has ATM card which let the customer with draw money from other ATM that belong to other banks in a competitive prices. Refocusing business Through NBB website, a lot of people know about NBB and its service. ADVANTI Operational implication trends Expectations and product fulfillment Because of modern technology, Advanti is providing its services through E-Business to suit and cover the expectation of their customers' and to fulfill their desire and demand.Customer expectation Because of customers expectation that they expect they will find there requires at Advantl weDslte. Advantl Improved Its weDslte to De slmple ana easy to use. I ne website domain name is simple and easy to remember. Also Advanti provide pictures, description of its products and provide detail of the prices, policy and condition. The text format ; colors is comfortable to be seen. Increased competition Because of competitor's activities like ALWASAT Computers that provide many types of delivery services , Advanti now ship its product to GCC countries.Advanti provide ervice of deliver the products â€Å"door to door† and offer discount on some products from time to time. It is also offers gift cards. New providers Because of quick and remarkable presence of AL-Wasat Computers that offers many number of brands, Advanti offers the most unique computer accessories and at affordable prices. It is also known of its faster shipping and its guarantee that the product will arrived safety. Advanti encourage its customers', its offer coupon to the customer that buys from Advanti through online. Because of the competitive pressure that A1-Wasat Computers try its best to attract ustomer base.Advanti goals is to satisfy the customer as much as possible and compete to make its services better in different aspects such as hiring qualified, who are reliable, organized to enhance the process, have problem solving skills and deep knowledge in E-Business. And offer their services with affordable prices. Relocations, takeovers, closures and mergers Advanti is co-corporate with FedEx through shipping the products to customers. Refocusing business Through Advanti website, Advanti have a big customer base a lot of people know about Advanti and its products.

Services Marketing and Customer Relationship

Spring 2010 (Jan-Jun) Master of Business Administration-MBA Semester 4 MK0006 – Services Marketing and Customer Relationship Management – 2 Credits (Book ID: xxxxxxx) Assignment Set- 1 (30 Marks) Note: Each question carries 10 Marks. Answer all the questions. Q. 1 a. What do you mean by physical evidence in services? Give examples. (5 marks) b. Write a note on service development. (5 marks) Q. 2 a. Briefly explain the terms â€Å"customer expectation† and â€Å"customer perception†. (6 marks) b. What are the different bases for segmentation? 4 marks) Q. 3 Recall the different services offered in a bank. Evaluate the different characteristics of services that you found excellent, average and poor in the particular bank. How do you think the bank can improve its services? (10 marks) Spring 2010 (Jan-Jun) Master of Business Administration-MBA Semester 4 MK0006 – Services Marketing and Customer Relationship Management – 2 Credits (Book ID: xxxxxx x) Assignment Set- 2 (30 Marks) Note: Each question carries 10 Marks. Answer all the questions. Q. 1 a. Discuss strategy formulation and implementation in services. (4 marks) b. Explain the scope of CRM. (6 marks) Q. 2 a. What do you mean by CRM? What are the emerging trends in CRM? (5 marks) b. Write a note on service quality with an illustration. (5 marks) Q. 3 Determine a service marketing mix for an established airline. Assume that the airline operates in more than 30 different countries and its customers are mostly regular ones. How can it distinguish its services from other competing airlines, so as to attract newer passengers? (10 marks)

Free Essays on Cambodia Environmental Problems

Not unlike the rest of the world Cambodia faces serious environmental problems. Their main problems include such things as population growth, air pollution, water pollution, solid waste disposal and loss of ecosystem, through urbanization and deforestation. Cambodia being a country with very little wealth has had quite a hard time dealing with these issues. First off let us look at their population growth, which is one of the more primary reasons for most of their ecological problems. The population is Cambodia is estimated to be 11.2 million with an average growth rate of 2.8 percent. It is predicted to reach 22.8 million by 2025. From our previous studies we know that population growth is one of the primary contributor to air pollution and deforestation. Cambodia’s major natural resources include fish, meat, grains and vegetables. With the overcrowding of the country it has become increasingly more difficult to obtain healthy fertile farmlands, which in turn puts a strain on the already unstable economy. Because of the overcrowding in Asia we have seen a dramatic increase of acid rain, considered to be a â€Å"newer† problem for that region. The acid rain not only hurts their crops but also contaminates their water supplies. Along with acid rain we must look at the global warming issue. Due to a major drought over the last years the crops have been anything but plentiful. Many attribute these problems to the population boom. The droughts from pervious years have brought with them record low water levels and dried out one lake and one river. Not only causing massive reductions in the fish market but also making drinking water less and less abundant. Most of the deforestation that has been taking place within the region has been done so illegally. The laws protecting these lands have yet to be enforced. There are two main reasons for the deforestation they include, increased internal demand, more houses being built to replaces t... Free Essays on Cambodia Environmental Problems Free Essays on Cambodia Environmental Problems Not unlike the rest of the world Cambodia faces serious environmental problems. Their main problems include such things as population growth, air pollution, water pollution, solid waste disposal and loss of ecosystem, through urbanization and deforestation. Cambodia being a country with very little wealth has had quite a hard time dealing with these issues. First off let us look at their population growth, which is one of the more primary reasons for most of their ecological problems. The population is Cambodia is estimated to be 11.2 million with an average growth rate of 2.8 percent. It is predicted to reach 22.8 million by 2025. From our previous studies we know that population growth is one of the primary contributor to air pollution and deforestation. Cambodia’s major natural resources include fish, meat, grains and vegetables. With the overcrowding of the country it has become increasingly more difficult to obtain healthy fertile farmlands, which in turn puts a strain on the already unstable economy. Because of the overcrowding in Asia we have seen a dramatic increase of acid rain, considered to be a â€Å"newer† problem for that region. The acid rain not only hurts their crops but also contaminates their water supplies. Along with acid rain we must look at the global warming issue. Due to a major drought over the last years the crops have been anything but plentiful. Many attribute these problems to the population boom. The droughts from pervious years have brought with them record low water levels and dried out one lake and one river. Not only causing massive reductions in the fish market but also making drinking water less and less abundant. Most of the deforestation that has been taking place within the region has been done so illegally. The laws protecting these lands have yet to be enforced. There are two main reasons for the deforestation they include, increased internal demand, more houses being built to replaces t...

Journal assignment Example | Topics and Well Written Essays - 500 words

Journal - Assignment Example From a personal experience, you are connected with other people whom you share the same profession when you join this organization. You learn and share experiences with people who understand you because you work in a similar environment. I have been a member of Nevada Nurses Association; hence, I have been able to enjoy this great opportunity. Becoming a full member of American Nurses Association is equally important and beneficial to me as a nurse. This is because I regularly receive journals every month on any emerging issue or trend in my profession. This information is very resourceful when it comes to making important decision and moves in my profession. I have also been able to network with other members in this organization. This has enabled me to form and maintain long lasting relationship with other nurses in this movement. Hence, joining this association has been of importance to my profession (McQuilkin, 2005). Every practicing nurse should be a member of a professional organization in order to enjoy the benefits as stated above. It will also help them protect and champion for their rights in the course of duty. Hence, through this association, I will ensure that all nurses are registered members in order to network and connect with each of them. Further, nurses have an obligation to be advocates politically. For example, Nevada has a good name because of its impact in championing for the rights of nurses in US. These political activities enable the association to establish powerful relationships, which can be used to prevent or change any issue that is affecting well being of nurses. As a political organization whom members are nurses, it has been able to protect the rights and welfare of nurses. I believe that nurses have an obligation to be political advocates. This is because they will be able to influence and act on issues that affect them in the line of their duty. For example, it could increase in

Reggae Music Essay Example | Topics and Well Written Essays - 1000 words

Reggae Music - Essay Example During the run-up to the elections, he arranged concerts where Eccles’ performed politically loaded numbers. The other Reggae groups that were also supportive of Manley were Dennis Brown, the Chosen Few and The Wailers. Let’s take, for example, Eccles’s â€Å"Rod of Correction†. The title of the song is a reference to the staff given to Michael Manley, as a gift, by Emperor Haile Selassie of Ethiopia. The Emperor was highly revered across the black diasporas and more so in the Caribbean. The biblical symbolism is noted in how the rod commonly came to be known as â€Å"Joshua’s Rod†, whereby making Manley the Joshua – the personification of the â€Å"good† according to the Old Testament. And just as Joshua brought down the walls of Jericho and led the Jews to the land of Canaan, Manley was projected to lead his fellow countrymen to peace and prosperity. There are other symbolic references too. The parable of the destruction of Sodom and Gomorrah and the story of the crossing of the Red Sea by the Israelites are the other references to the Old Testament. Manley is portrayed as Joshua (the Savior) and his incumbent opponent is taken as the Pharoah. Need less to say, such powerful biblical symbolism made a critical impact on the Jamaican society, which was highly religious, and made Michael Manley the Prime Minister. The people will later be disappointed with Manley and disillusioned of his promises of paradise are quite another story (Cooper 1996).

Design Issues in the System (Security) Essay Example | Topics and Well Written Essays - 1250 words

Design Issues in the System (Security) - Essay Example The usability and accessibility guidelines have to be followed to develop easy to use software system. It is vital to balance the usability and security among the various design objectives. As per the given case study, the new system implemented in the restaurant has several issues related to the system security and user interface design. It is pertinent to highlight and review these issues include but are not limited to the locking up of the system after receiving four incorrect either username or password, the system screen automatically gets locked after three minutes of remaining idle, the locked screen can only be opened by the particular / logged in cashier and if the cashier is not available the system is required rebooting to log in any other cashier. These highlighted issues are due to the bad designing of the software application that can be removed or resolved by redesigning the software application. The implemented software application has software design issues include: the system has a design flaw of locking up the system either by inserting incorrect password or leaving the system idle for some time; the system rebooting is a major software design flaw which wastes time as well as irritates the users. (Payne and Edwards, 2008). Design Issues Solution The design issues in the deployed software application can be determined by an analysis the design issues and planning the new software design or redesigning the existing software application. There are few guidelines need to be considered while redesigning the currently deployed software application to remove the above highlighted design issues. These guidelines include but are not limited to the locked system should have the capability to be logged in by just changing the username and password by any cashier, as currently the logged in cashier can only unlock the system. In this way, the manager would not be bothered every time the system is locked. Moreover, this design would remove the requiremen t of rebooting the system, as the system can be unlocked by any cashier after entering his / her correct login name and password. The software application’s security breach can be avoided by following another guideline for securing the software application by implementing security certificates for all the users (cashier / manager / administrator). Software Design Plan The tasks for redesigning the software implemented in the restaurant may include: the analysis of the existing software (highlighting key issues), redesigning of software application keeping in view the highlighted issues, building up a prototype, performing user testing, feedback from the user, prototype refinement and these tasks lead to the final product. The above mentioned tasks need to be performed by the team keeping in view that the existing software has to be modified to correct the design issues, the software should adopt new hardware, the interface of the software has to be upgraded, and overall impro ving the performance of the software application. The information observed / identified through the analysis of the existing software application should be properly utilized in the implement new software application or modifying the existing software application in such a way with increased security and highly usable software applied. The software testing and validation procedures need to be developed for testing of the software application with objectives to remove the existing design issues. Documentation is one of the key factors in the success of any software application development; therefore, it should be performed properly and document version should be maintained. After

European-English language Essay Example for Free

European-English language Essay As Ammon Ulrich puts it, the English language is the most hospitable languages in the world because of its character for being open to other languages (2002). The English language accepts words and expressions from other languages. It even borrows the native words and expressions of some countries. Such hospitability of the English language can be proved by appealing to the etymologies found in some English terms (Algeo Pyles 2004). Yet, he argued that such hospitability does not entail humbleness. In fact, he argued that the English language has started to dominate the world by making the world accustomed to use and speak the English language (Ammon 2002). The sixteenth, seventeenth and the eighteenth century signaled the rise of the English language in Europe (Anderman Rogers 2005). These periods marked the impeccable influence of the English language in the European civilizations. Because of trades and shipping businesses, it was said that Europe had increasingly exposed themselves on the English language (Phillipson 2003). The nineteenth century made almost all of the European languages to have distinct affinity with the English language likewise the European languages include vocabularies and terms that were derived from the English language (Anderman Rogers 2005). In the twentieth century, England took a very significant role in expanding the influence of the English language in the whole European region. Because of cultural relations, economic transactions, and global communications, English had truly penetrated Europe. There was this mixed European and English language – combination of structures, terms, expressions and styles of the two languages (Anderman Rogers 2005). Nonetheless, in this period, English does not have any special place in European countries. It is not even regarded as an official language by other European countries (Phillipson 2003). Though there are some countries which used English as their native language. There are countries in Europe which are opposed with the idea of translating files and documents from their native language into English (Ammon 2002). Bilingualism is allowed in the European region (Phillipson 2003). However; European countries do not think that making the English language as their official language would make significant change for them. As a result, they refuse to consider translations of newspapers, official documents and declarations into the English language. There are separate editions and issues of magazines that are printed and published in English (Ammon 2002). According to the European Union, though the English language has truly proven its importance in international business and communication, it does not necessarily mean that they would ardently adopt it (Anderman Rogers 2005). What happened is that, European countries, together with their cultures, reconstructed the English language with their own native language. For example, the combination of French and English is called Franglais. The combination of German and English is Denglish, Spanish and English is Spanglish, Dutch and English is Nederengels (Anderman Rogers 2005). Besides this reconstruction or the mixing of European languages and the English language, the European Union announces that although the English language is key factor in business communication, local cultures and communication should be first considered. Consequently, English is only regarded as an ordinary language used and spoken by the people in Europe (Stavans 2002). Crawford’s â€Å"Heritage Languages in America: Tapping a ‘Hidden’ Resource† English Language is known as the official language of America (Crawford 1999). All the states of America use and speak of it. There is no such thing as native language except for the fact that America has been inhibited by many other people with different nationalities and cultures (Cheshire 2007). It is tagged as the melting pot of the world. For this reason, it is undeniable that every attempt to come near it would mean exposing oneself from the very influential power of the American culture including the use of the English language (Crawford 1999). According to James Crawford, it is inevitable that the world would bend over the English language (1999). Evidently, one cannot survive in the international scene without knowing how to speak and understand English. As repeatedly mentioned in this paper, international communication requires the English language (Crystal 2003). He stressed in his arguments his contention to those countries which try to establish an anti-bilingual campaign (Crawford 1999). It is to be noted that there are really bills and laws that are currently against the use of English as a second language. He saw no logical reason for pushing such campaign. American people honor and recognize the role of the English language. They see how it significantly affects their lives and the world. No matter how the English language is differently used and spoken by different countries in the world, no doubt that it pushes the world to take big leaps with regards to technological, scientific, political and mostly economic advancements. English language-policy system in America is geared towards the unification of native tribes and groups with the whole of America (Johnson, 2000). It does not really undermine or debilitate native languages. It serves as the key weapon in improving the lives of the people, and making them realize that the world is really moving towards modernization and globalization. There is no way that the English language would not affect the international relations of the world (Cheshire 2007). However, according to James Crawford, it does not imply that other languages would be thrown out of the picture. He insisted that native languages should be tied up with the native languages so as to preserve the culture and heritage of particular regions and groups in America while making efforts to advance the quality of life they have (Crawford 1999). Conclusion The English Language cannot really own by one nation. In fact it is not exclusively owned by any one. It is a freelancer language which tends to be accessible to all that needs a common medium for particular and specific purpose. The research studies presented in this paper proves that the English language has really penetrated the international scene – leaving either good or bad effects. More so, its evolution took place in the midst of criticisms and oppositions against it. China, Japan, Europe and America admitted that the English language significantly takes part in every transformation of the world. It is a very dynamic language which allows the assimilation and inclusion of almost every other languages and culture. Bilingualism may be seen as problem or threat for others. Nonetheless, bilingualism opens the door for better communication. References: Algeo, J. , Pyles, T 2004, The Origins and Development of the English Language (5th ed. ), Heinle. Ammon, U 2002, English As An Academic Language In Europe: A Survey Of Its Use In Teachin,. Peter Lang Publishing. Anderman, G. M. , Rogers, M 2005, In And Out Of English: For Better, For Worse? (Translating Europe, Multilingual Matters Limited. Brownell, J. A1967, Japans second language;: A critical study of the English language program in the Japanese secondary schools in the 1960s, National Council of Teachers of English. Burchfield, R 2003, The English Language,. Oxford University Press. Burnley, D 2000, The History of the English Language: A Source Book (2nd ed. ), Longman. Cheshire, J 2007, English around the World: Sociolinguistic Perspectives, Cambridge University Press. Cheshire, Jenny 1991, Introduction: sociolinguistics and English around the world, In Cheshire: 1-12. Crane, M 2004, English as a Second Language, Grand Central Publishing . Crawford, J 1999, Heritage Languages in America Retrieved July 2007, 2007 from http://ourworld. compuserve. com/homepages/JWCRAWFORD/HL. htm Crystal, D 2003, English as a Global Language (2nd ed. ), Cambridge University Press. Fennell, B. A 2001, A History of English: A Sociolinguistic Approac,. Blackwell Publishing Limited. Gorlach, M. 1991, Studies in Varieties of English around the World, 1984-1988, Amsterdam/Philadephia: John Benjamins Publishing Company. Graddol, D 1996. The History of the English Language (First ed. ), Routledge. Hamers, Josiane F. Blanc, Michel H. A 1989, Bilinguality and Bilingualism, Cambridge: CUP. Johnson, F. L 2000, Speaking Culturally: Language Diversity in the United States, Sage Publications, Inc . Kachru, B. B 1992, The Other Tongue: ENGLISH ACROSS CULTURES (2nd ed. ), University of Illinois Press. Kahcru, Braj B 1986, â€Å"The power and politics of English†. In World Englishes, Vol. 5, No. 2/3: 121-140. Liu, J 2007, English Language Teaching in China: New Approaches, Perspectives and Standard, Continuum International Publishing Group. Marciamo 2005, Japan more accommodating to English speakers than to speakers of other languages, Retrieved July 28, 2007 from Japan Reference: http://www. jref. com/language/english_friendly_japan. shtml McMillan, R. R 1999, English as the Second Official Language in Japan? Retrieved July 28, 2007, from Garden City Life: http://www.antonnews. com/gardencitylife/1999/12/17/opinion/ Pennycook, Alastair 1994, The Cultural Politics of English as an International Language, Harlow: Longman Group Ltd. Phillipson, R 2003, English-Only Europe? : Challenging Language Policy (First ed. ), Routledge. Porcaro, J. W 2002, â€Å"Translating literature and learning culture. (teaching English as a foreign language in Japan†, Academic Exchange Quarterly , 6 (4), p. 113. Ross, H. A 1993 China Learns English: Language Teaching and Social Change in the People`s Republic, Yale University Press. Saito, T. , Nakamura, J. , Yamazaki, S 2002, English Corpus Linguistics in Japan, Rodopi. Shaobin, J 2002, English as a Global Language in Chin,. Retrieved July 27, 2007, from ELT Newsletter: http://www. eltnewsletter. com/back/May2002/art992002. htm Stanlaw, J 2005, Japanese English: Language And The Culture Contact (Bilingual ed. ), Hong Kong University Press. Stavans, I 2002, On Borrowed Words: A Memoir of Language, Penguin Non-classics. Weixing, G 2003, The Origin of English Language Teaching in Chinas School, Monash Asia Institute.

Accounting Theory And History Accounting Essay

Accounting Theory And History Accounting Essay Accounting has evolved since it was first developed and has continued to evolve. The aim of this essay is to explore and discuss why accounting, both financial and management has changed over the last millennium. In order to achieve this aim an in-depth approach will be taken into the origins of accounting, its purpose and need. This will mean examining history papers which are evidence-based but are intertwined with value judgement. Many alternative theoretical and practical explanations are offered in literature for the development of accounting over time. These course literatures will be evaluated and there theories will subsequently be accepted or rejected. In order to explore the question and because the definitions provided by accounting bodies are themselves are subject to change, it is crucial to first define accounting and its purpose. The purpose of accounting is to provide information based on relevant data that aids users in making economic decisions. Financial accounting is designed mainly to produce financial reports which provide information regarding the firms performance to external users such as Tax authorities, Investors, Customers and Creditors. Financial Accounting is highly regulated in order to ensure they have certain characteristics. These characteristics enhance the usefulness of the financial reports to users. These characteristics are relevance, comparability, timeliness, fairness and objectivity. Management accounting is used to prepare accounts and reports that provide accurate and up to date information that allows management to make decisions. Accounting developed as people needed a method of recording their assets and property. If property was recorded and accounted for, it would be easy to prove legal ownership. Accountancy has been around for thousands of years. Professor L. Plunkett of the College of Charleston calls accounting the oldest profession In this millennium there have been countless changes and developments in accounting. From more primitive methods of simple accounting for property and assets, in order to record for evidence of legal ownership to a complex regulated form. Management Accounting British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management a paper by Richard K. Fleischman and Lee D. Parker examines the use and developments of cost accounting in 1760 to 1850. The four main areas looked at in cost management will be: cost control techniques, accounting for overhead, costing for routine and special decision making, and standard costing. These firms used cost data to control raw material input materials. The iron firms broke down costs using raw material controls, whilst taking into account the differential costs of mining and smelting. Textile firms were concerned about the profitable raw mixtures and the cost of raw materials input. Marshall textile firm employ the practise of using performance cards, which is an effective method and is still used by firms today. Performance cards are used daily to monitor and control expenses.. These management accounting practises benefited the business greatly. It allowed marshal to be cost effective and efficient by minimising costs. Gregs was another textile firm which kept wage and expense books to calculate control costs. This helps to identify trends, weaknesses and areas for improvement. For example they experienced losses in 1829 and where able to identify and attribute these to heightened production costs and outdated machinery. The textile and iron firms were in a highly competitive market, and so dependent on a market-driven pricing structure. This gradually changed as with firms using product costing to aid in determining the optimum level of output. Boulton Watt and Wedgewood were able to calculate overheads such as factory costs, fixed costs and selling expense. This enabled them to factor these costs into their selling prices. Industrial Revolution entrepreneurs employed cost analysis to support vertical integration and product line decisions (Fleischman 1990, P367) Decisions such as capital equipment purchases and mineral field leases where taken after careful consideration of costing of alternatives. This enabled them to justify and make potentially better decisions as the quality of information on which to base the decision on was better. The use of standard costing was associated with an awareness of the cost saving available from appropriate inventory control procedures. (Richard K. Fleischman et la 1990) Standard costing saved the time of actually having to accumulate actual inventory costs. This is beneficial for firms as they can create standard costs, which allow the business to: identify and eliminate obsolete items, budget and compare with actual costs, estimate a price more easily than calculating a price based on actual cost, create forecasts for production. An Archivist responds to the New Accounting History: The Case of the U.S. Mens Clothing Industry is a paper by Thomas Tyson that uses factual evidence on the history of accounting to examine the changes. It focuses mainly on the mens clothing industry. Miller and OLeary (1987) implied that the principle of standard costs made it possible to attach to every individual within the firm norms and standards of behaviourà ¢Ã¢â€š ¬Ã‚ ¦ Standard costing and budgeting made possible a pinpointing of responsibility for preventable inefficiencies at the level of the very individual from whom they derived this is true to an extent and can be seen in the British Railways Industrys costing system. BRM failed to budget or use standard costing till they were forced to do so as a result of declining profits. This fail mean preventable inefficiencies were not prevented. Hopper and Armstrong state the reason for these changes to management accounting being due to the direct result of firms struggling. Accounting controls were not a consequence of economic or technological imperatives, but rather were rooted in struggles as firms attempted to control labour processes in various epochs of capitalistic development. (HA 1991, P. 405) Along with changes in accounting, there came changes in innovations in management. Scientific management sought to establish itself a right to interfere in peoples lives. This right was eventually to be taken over by an army of techniques of social and economic life of the enterpriseà ¢Ã¢â€š ¬Ã‚ ¦ the project of scientific management helped to render apparent and remediable the waste lying deep within the every move of the worker. (Tyson. T, an archivists response to new accounting history) it is generally considered that Tysons paper is flawed. Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, 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 costing systems employed in the shipbuilding, engineering and metals industries of the West of Scotland between the years c1900-1960. These developments can be seen as a progression from the cost management practises employed in textile and iron works examined in the previous paper, adapted to different industries. There were developments necessitated by the fact that most work was contract-based or job based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a result of scepticism over the relevance of Taylorism and scientific management to the areas industries. As many of the jobs and contracts were unique, this may not have been a bad thing. The ship building industry split the ships costs into three main components, Hull, Boilers and Engine. Each had a separate cost-book which recorded direct wages and materials. This system allowed a comparison between the estimated direct costs and actual direct costs. A detailed wage analysis book was kept, separating wage cost for the three main components (hull, engine and boiler). The wage bill for each component was also split into separate categories e.g. direct workers, class of workman, piece work-based etc. This allowed them to maximise efficiency in terms of labour costs as staff and materials were already supervised. This also reduced the risk of theft. There therefore existed a system that enabled the tracking of costs versus estimate at prime cost level on a progressive basis as contracts proceeded. (K.Wallace Parker 2000, P363) The British Railway Industry tended to sell in fixed price contracts. The Cost and Weight Book recorded the cost associated with each of the major component of the locomotive e.g. Boiler, firebox etc. This book had a strict template each major component was printed on the left and separate costs where printed at the top. This format allowed comparison between different contract cost and understandability. It also allowed for good estimation for future contract costs. This format has changed little in modern management accounting. A failure of the company was to not fully utilise this valuable information as they did not use budgeting, standard costing or marginal costing. Costs were not analysed by department or works. (K.wallace and Parker 2000) Not until the firm began to decline in 1960 did they introduce a form of simple budgeting. This failure to budget was a weakness that was eventually addressed but cost the firm potential cost saving efficiencies. The Industrial Revolution versus the Managerial Revolution: Distinguishing Difference in Accounting Practices a paper by Keith Hoskin and Richard Macve discusses the role of accounting as a producer of Modern Managerialism. The accounting practises of writing, examining and grading came to structure human activity for those who learned to learn under them, it is understandable how accounting could discover a new role in the business context. (Hoskin Macve, 1993, p 9) This statement indicates an evolving role of accounting in business and influencing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armoury generated a large quantities of accounting information costs were tracked, records of production were kept , full-cost estimates made for pricing decisions, including the application of charges for interest and depreciation. (Hoskin Macve, 1993, p 9) This was done in order to form a complete system of accountability. This was an im portant step along with the introduction of charges for interest and depreciation. This paper relates to economic rational theory which can be used to explain the developments in management accounting. People make choices based on their rational outlook, available information and past experiences. (Investopedia online, http://www.investopedia.com/terms/r/rationaltheoryofexpectations.asp#axzz1g2suXeki) As the result of highly competitive markets and rising labour costs reduced profits, firms developed cost management techniques, such as: cost control to control and break down the cost of individual materials used, accounting for overheads which allows firms to factor costs such as fixed and factory costs into the selling price and standard costing which allows budgeting and comparison with actual costs. An example of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost saving for not using budgeting, standard costing or marginal costing and as a result they introduce a form of simple budgeting. Economic rational also drove the changes in monastic houses. Changes were introduced after rational outlook, weaknesses and past failings were identified were taken into account. Albion Motors and Monastic houses and Estates have also made changes based on their economic rational. These changes represent the evolution of management accounting over the last millennium. In the paper The Industrial Revolution versus the Managerial Revolution we see significant changes to management accounting because of a need to control labour and maximise labour efficiency. This is because of the abolition of slavery which means that employees must be paid. This means employees must maximise labour effectiveness and efficiency. This led to the managerial revolution. Springfield armoury used labour control to increase productivity and reduce costs. We see a development in cost management practises in the in British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management paper. Fleischman states the lengthy period of decline of market prices that affected the iron industry firms from 1808 to 1830. The struggle to cope with falling market prices caused firms in the industry to undertake careful investigations of their iron-making costs (K.wallace and Parker 2000, P368) The decline motivated these developments in cost management. They were brought about by a need to adapt to other changes in the market and economy at the time. The practises in use at the time were inadequate and out-dated. The developments allowed them to better identify weaknesses, which had the effect of increasing production, efficiency, decreasing waste and helping set a better selling price. In Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, the Workshops of the Empire, C1900-1960 we see further development of cost management system. The reason for these specific developments was that shipbuilding and railway jobs where contract based and so it would not be ideal to use standard costing. It was necessary to use another method of cost accounting. Financial Accounting The first paper that will be discussed is The development of financial management and control in monastic houses and estates in England c.1200-1540 by Alisdair Dobie. The changes focus mainly on the internal function of a monastery. These changes are necessitated by changing influences and pressures, economic and religious which arose from 1200 onwards. (Dobie, 2008 P.2) Monastic houses where not all the same, there were different orders. Each was governed by different sets of rules. New orders were formed when there were perceived weaknesses in established orders. These new orders introduced additional sets of rules. Each Benedictine house was to a large extent autonomous and responsible for its own affairs.(Dobie 2008, P3). This statement indicates a degree of accountability within the houses. As a result of failings due to Benedictine self-regulation, new orders emerged which lead to each house forming a subsidiary part of the whole order. This meant that each separate house was subject to inspection, regulation and control from the order as a whole. These inspections were a form of audit from the order on the house. Changes in management might vary from order to order and house to house, depending upon individual situations, relevance and needs. (Dobie, 2008 P2) Changes were introduced after weaknesses were identified, in order to continued impro vement and bring together all houses from the same orders to using the same set of rules. Financial management and control changes can be broken down into three categories: the safeguarding of the assets of the house; the exploitation of its resources; and, the efforts to ensure that all resources were used effectively and efficiently. Safeguarding the assets of the house meant physically securing and maintaining them against for example encroachment, diminution or alienation. (Dobie, 2008 P4) Exploitation of resources meant making full use of land and estate. This was a response to failing grain prices and rising labour costs. Efficiency and effectiveness referred to the efficiency and effective use of resources by the house. Other major developments during this time were the standardisation of accounts which allowed comparability and relevance, accounting was also taught at university from the fourteenth century onwards. A significant development in the early millennium is seen in renaissance Italy. There was a rise in trade and banking. A form of double-entry book keeping was already being used by banks to keep track of debtors and creditors. Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and works of Luca Pacioli. Paciolis work has had a great influence on accountancy. His publication Summa De Arithmetica was widely recognised as a giant leap forward for double-entry book keeping. Paciolis Summa was a conceptual framework of best accounting and business practices. Summa was written in Tuscan and Venetian dialects. Pacioli used these instead of Latin to allow the educated and non-educated to benefit equally from his work. Paciolis conceptual framework is very similar to the FASBs 1976 conceptual framework. the principles of systematicalness, consistency and reliability then emerge. Every item must be systematically and carefully recorded in the inventory with all countermarks, full names and in as much detail an as possibleà ¢Ã¢â€š ¬Ã‚ ¦ (Volmer P7) 200 years before Pacioli Italians traders began using Arabic numerals in order to keep track of profits instead of roman numerals. This was an important change. Arabic numerals were easier to understand and easier to use in an accounting format. This change is a step in the direction of modern day management accounting where English numbers which are similar to Arabic numerals are used for bookkeeping. Rouse and Rouse sum up Paciolis innovations under different headings: The use of alphabetical order as a means of arranging words and ideas This development of a new visually orientated layout created an easy to use and understand template for double entry. Paciolis fully-developed double-entry system, with bi-lateral layout and systematic cross-referencing of debit and credit, was a particular form of the new general textuality. This bi-lateral layout of the double-entry system is still in use to this day. It allows cross-referencing of credits and debits which is particularly useful for to banks. This partially answers the main question as to why management accounting has changed over the last millennium. Paciolis influential work resulted in necessary positive changes in accountancy. He introduced three books of record: the ledger, the memorandum and the journal. These required debit and credit transactions to be balance. Books that did not balance usually indicated an error. 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 financial and management accounting. DIC implemented a robust system of management accounting. Book-keepers were employed by DIC to maintain the books of accounting on a strict double entry basis (a double-entry system developed by Luca Pacioli). This was a family business, but the business was treated as a separate legal entity. This is common in modern businesses as it allows limited liability for the owners. This can also be seen when personal non-business transactions undertaken by owners were properly accounted for through the relevant partners current account. DIC adhered to three out of the four main fundamental concepts of accounting when preparing financial statement. These were prudence, going concern and consistency. Less emphasis was placed on the use of the accruals concept, especially in its application to the treatment of capital expenditure (Edwards and Baber 1979 P142) This is not unusual for businesses in the 1800s and was mainly due to a perceived conflict between the accruals and prudence concepts, with the prudence concept being considered more beneficial. This contrasts with a more balanced use of both concepts currently used today. The use of these concepts shows a development of financial accounting within the organisation. DICs system of capital accounting is said to have helped the firm successfully grow to an immense size. This was funded through internal finance. The reliance on internal finance led to problems during the 1850s. A succession of trading losses drained the reserve funds. This led to DIC reorganising the Works and turn to external finance. Profit returned to acceptable levels in the mid-1860s We see in the private ledgers that there were summary balance sheets till 1861 this suggested that there was information that the management was attempting to hide. From 1861 onwards the company accountant adopted the policy of adding the relevant narrative explaining each total. This policy is still in use today and shows further development in financial accounting at the time. Companies summarise and disclose significant and relevant information relating to the figures in accounts in the notes. This would have been done to enhance the understandibility, allowing for totals to be broken up and examined. The financial reporting practises of British municipal corporations 1835-1933: a study in accounting innovation by Hugh M Coombs and John Richard Edwards is a paper in which we see the government fulfilling the role of a regulatory body. Developments were mainly in response to growing central government concern with corruption, mismanagement and lack of accountability. (Combes Edwards, 1995 P2) This in short led to the introduction of the Municipal Corporations Act 1835. This act attempted to ensure proper regulation of municipal corporations. The borough treasures was obliged to: make true accounts of all transactions, make books available for inspection by the councillors, to prepare an account for the council as and when required, to submit accounts to auditors elected by the ratepayers, to sign and cause to be printed a full abstract of his accounts, and to make the accounts available for inspection by ratepayers. (H. M. Combes et la, 1995) This shows a tightening up of regulati on and an increase in accountability. It is a significant development in financial accounting. During this time we also see a move away from cash accounting to accruals. The accruals concept had previously been viewed with scepticism as seen in Dowlais Iron Company as it conflicted with the prudence concept. Cash-based accounting was at times restrictive and its disadvantages far out way its advantages. Accruals based accounting on the other hand: protects against negligence and irregularity by recording every step of a transaction, enables the statement of an entitys profit and loss and financial position; it records values; and it provides a stable and homogenous basis for statistics. (Combes Edwards, 1995 P2) The second development during this time was the use of the double accounting system of financial reporting. This system is able to combine the attributes of charge/discharge accounting with commercial accounting. (Combes Edwards, 1995 P3) It is a combination of stewardship orientation and profit calculation orientation. The advantage of this system is that it would prevent anyone from being misled into assuming a connection between expenditure appearing debited in the capital account and the actual value of works associated with that expenditure In the paper Engineering culture and accounting development at Albion Motors 1900- c.1970 by Sam McKinstry we see the relationship between Albion Motors accounting systems and its engineering-orientated culture. This paper shows changes in both financial and management accounting. Albion motors used a well-developed double entry system, a system no doubt derived from the work of Pacioli. Depreciation was also charged on machinery, by assessing there useful life. Depreciation ranged from between 10% and 33.3%. Albion motors also used one of the first firms to use full accruals accounting, which is a clear change as firms had previously preferred to us prudence. Full accounts were only produced every financial year, as was a full stocktaking. A plant register was kept and maintained by the engineering department. This allowed for accountability and reduced the chances of fraud in the depots. Albion motors employed a highly skilled but unqualified a company secretary and cashier, although this was not uncommon at the time when they became a public company they employed a chartered accountant. This is a significant development as the qualified accountants involvement reinforces the reputability of the companys financial accounts. It is now essential for the public company accounts to be produced by someone who is qualified to do so, as not to do so would lead investors to question their accuracy. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a chartered accountant. This emphasizes the reputation and influence of the profession of accountancy. It is around 1950s that there is seen the emergence of the financial accountant. The need of the users of financial information is changing, the emergence of this new official role show that clearly. Investors confidence in financial reports is dependent on financial information having characteristics which are discussed in IAS 1. Financial information must be relevant, up to date, reliable and free from bias. The financial accountant is qualified to produce financial information that abides by these criteria. Christie Malrys own double entry by B.S. Johnson: An interpretation as foucauldian disclosures a paper by Sam McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the idea that accounting can be used to convey certain information to certain people. In this case the issue that the Double-entry system only favours specific interests in society and disadvantages others. (McKinstry 2006 P990) This directly disagrees with public interest theory which states that regulation is initially put in place to benefit society as a whole. (C. Deegan J Unerman 2006, P 65) This paper also takes into account and makes reference to the work of Luca Pacioli in double entry bookkeeping. Malry adapts the double entry system, converting situations in his life into monetary values and inputting these values as either debits or credits. This adaptation was particularly important in the context of British politics and Industrial relations at the time. these and other developmen ts recharged and remorilised capitalism and retooled social democratise ideology and its politics. (McIlorys and Campbells 1999, P 93). Collectively these developments in financial accounting over the last millennium have resulted in financial accounting as we know it today. These changes where brought about by a change in the needs of users of financial information and the identifying of weaknesses. We see many changes in the financial management of monastic houses and estates at the start of the millennium. The early Period of rapid growth in terms of new foundations was over, and the later Middle-ages witnessed the response of organisations in their age of maturity endeavouring to maintain their purpose and position.(Dobie, 2008, P 3) Monasteries changed in order to adapt and survive the economic and religions pressures. These changed allowed them to maintain their positions survive the times. We see the introduction of an audit function and the changing of regulation to deal with the identification of weakness. Other factors such as the Black Death epidemic which impacted on the economy as well as the population influenced developments at the time. Luca Pacioli developed the double-entry system used at the time by traders after identifying room for improvement this system is similar to the one used today. He also developed a conceptual framework of accounting best practises. Its influence can clearly be seen in todays IASB and FASB conceptual frameworks. In Dowlais Iron Company we see the implementing of a sophisticated financial reporting and management accounting system which complimented the financial accounting system. These systems allowed them to the size and success that they did. it is unlikely that any firm would have grown to the size and achieved the significance of DIC in the absence of a satisfactory system for recording both inflows and outflows of cash and other asset and movement of resources within the firm (Edwards and Baber 1979 P139) The Financial reporting practises of British municipal corporations in 1835-1933 show developments in the regulation, disclosure and controls in order to deal with corruption, mismanagement and lack of accountability in municipal corporations. Political factors triggered by the two major wars impacted on both financial and management accounting. This can be seen in Engineering culture and accounting development at Albion motors a paper by Sam Mckinstry. World War 2 led to the introduction of a War pension scheme, which is accounted for using IAS 19. We also see in 1950 the development of the role of the financial accountant. The role of the financial accountant is created mainly to provide credibility and reassurance to financial accounts. The financial accounting is qualified to produce accounts in accordance with regulations, to give a true and fair view of the firms finances in order to maintain investor confidence. This is a contribution factor in accounting being the reputable profession it is today. This is open to debate as it can be argued that this only gives the illusion of reputability. As seen in the collapse of Enron the financial reports approved by the financial accountants didnt give a true and fair view of the organisation. Possible theories into reasons for these changes 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 question of why accounting theories are predominantly normative and why no general theory is generally accepted. It is generally concluded that accounting theory has had little substantive, direct impact on accounting practise or policy formation despite half a century of research (R. L. Watts 1979, P 1) the theory of political process is one theorises the idea that individuals with power in government will attempt to gain wealth through the influence and prescribe accounting procedures that are in their own best interests. There is also the idea that as individuals have different interests there will be a number of different accounting theories on a single issue. This prevents general agreement on accounting history.(R. L. Watts 1979, P 273) This theory can be proven by looking at the recent scandal involving MPs expenses. MPs influenced the regulations on expenses in their own favour, in an attempt to gain wealth. There was also the issue that these individual expense claims were not made public but were leaked. This shows that disclosure requirements were inadequate, as a result of the identification of this weakness regulations have been tightened up. Another example of this is Ex-Prime Minister Tony Blair having tax-payers pay for his security when he travels the worlds for his own financial gains. Blairs constitutional reform of the Human Rights Act 1998 when he was in power gives him this right. The demand for public interest-orientated accounting theories depends on the extent of the governments role in the economy. (R. L. Watts 1979, P 275) a clear example of this is the adjusting of interest rates in order to help economic growth. Another example of this is the financial reporting practises of British municipal corporations 1835-1933, where there was corruption, mismanagement and lack of accountability. The government gave the illusion of acting in the public interest but from further analysis it can be seen that this legislation was a response to public protest. We can see that there was a degree of self-interest involved. The motivation for all the developments of in financial accounting can be examined using Self-inte