Saturday, August 31, 2019

Erich Maria Remarque Essay

â€Å"If you tell the truth, you won’t have to remember anything† (Mark Twain). Throughout my life I have come to recognize many truths. Sometimes I would tell the truth and sometimes I would lie, but when I lied I didn’t always get away with it. Although I do lie about some things and get away with it, I still feel bad about doing it. Throughout my life, Algernon and Jack’s false identities, Father Hooper’s sacrifices, Dr. Heidegger’s experiments, Eldorado’s disappointing truth, and Paul’s journey, we are awaken with the truth. The theme of truth has been revolving around all our first quarter readings. In the poem Eldorado by Edgar Allan Poe, a knight is on a journey to find this joyful land, called Eldorado. The knight continues to search for Eldorado, but he knows he has failed. But he keeps searching, and even though, in his mind, he knows that Eldorado is a fictional place, in his heart he still believes it’s real. The knight in Eldorado recognizes a fairly disappointing truth, that Eldorado is a nonexistent place. â€Å"But he grew old-this knight so bold-and o’er his heart a shadow fell as he found no spot of ground that looked like Eldorado† (Poe 305). This quote illustrates how the knight realizes there is no Eldorado. Another example of the recognition of truth is in All Quiet on the Western Front by Erich Maria Remarque, when Paul Baumer realizes the truth about war, and how it really destroys people, physically and mentally. â€Å"I am young, I am twenty years old; yet I know nothing of life but despair, death, fear, and fatuous superficiality cast over an abyss of sorrow. I see how peoples are set against one another, and in silence, unknowingly, foolishly, obediently, innocently slay one another† (Remarque 263). This quote signifies that Paul is very young and that all he knows is death, fear, and despair, and it is because of the war. The war had destroyed him and made Paul a different person. Throughout my life I have come to recognize many truths, but one major one is that nothing in this world is free, even if it doesn’t cost any money, because it still requires work. Nowadays everyone wants to buy the new technology being created, and it has been like this for many years. They also want to buy the clothing that is popular and very expensive. But, neither of the two are free, and they both cost money and both take time to get. I realized this when I was about 8 years old. I would still ask for a lot of things, even though I knew whatever I was asking cost a lot of money, and it was just because everyone else had it. However, when you grow older, you come to recognize that nothing is free and that you have to work for everything. Another important truth that I have come to recognize is that revenge is insignificant and for the irresponsible. When someone does something to you that is cruel or hurtful, you are going to want to get revenge on them, and that’s just how every human being is. I learned that revenge was unimportant a few years ago. My brother told on me for something I did, and I got in a lot of trouble. I was grounded for one week, and that made me furious. So I decided to get revenge on my brother. In the end, when I tried to get revenge, I ended up in more trouble and was grounded for even longer. This has happened to me many times, and I have come to realize that revenge is insignificant, it just makes everything worse. A third, and final, significant truth that I have come to recognize is that everyone will die someday. No matter how old or how young you are, you won’t be alive forever, which is just how life is. So everyone must live their life to the fullest and go out and do things. Don’t kill time, because killing time is priceless, and will never grow back, so why do it. Many people have lists of what they wish to do throughout their lifetime, which is amazing, because these people to realize the fact that they won’t be here one day. I have recognized this truth and am taking it as an advantage, and so should everyone else. Everything is revolved around the truth, whether it’s in your life or in a book you read. However, not many people recognize these truths in life. Once they do, they will be taught remarkable life lessons that will help them out in life. Throughout our lives, I, as well as the characters in the books we have read, have come to recognize many truths about life, which have helped us come to discover many things. Many people should need to start recognizing the truths in their lives, as I did, and it will benefit them in the long run. Works Cited BrainyQuote. Xplore, n. d. Web. 09 Oct. 2013. Holt Elements of Literature. Fifth Course. Essentials of American Literature. Orlando, FL. : Holt, Rinehart and Winston, 2007. Print. Remarque, Erich Maria, and A. W. Wheen. All Quiet on the Western Front;. Boston: Little, Brown, and, 1929. Print.

Friday, August 30, 2019

Faith Diversity Essay

This paper will look and examine four diverse faiths: Christianity, Buddhism, Rastafarianism and Islam spiritual perspective on healing. In Christianity, prayer is a way that a person can stay healthy physically, mentally and spiritually. Health is viewed by having a strong spiritual relationship with the Lord and living one’s life by the word of God. Buddhist need a balance of health both mentally and physically in order to achieve optimal health. They way that they are able to restore health would be by practicing healthy dietary habits or meditation. Rastafarianism view on health as a balance of the mind, the body and the soul achieved with a more holistic approach like prayer and herbal treatments. Lastly, Islam reaches ultimate purity by having a clean body and soul. They must cleanse often and pray often. Religions differ in many ways; they could have a different sacred books, have different deities, or have different views on how to live a full life, ultimately they want the same thing, to have their faiths respected and incorporated into the care they are receiving. Introduction Throughout the world, there are thousands of distinctly different religious affiliations. In the United States alone, there are â€Å"approximately 313 religions and denominations† (All Religions and Denominations in the US, 2008). This paper will examine four diverse faiths Christianity, Buddhism, Rastafarianism and Islam. It will look at the philosophy of these four faiths when having care provided to them. It will specifically look at the spiritual perspective on healing. It will examine the critical components of healing for these faiths. Along with looking at these diverse faiths, this paper will look at what is important for people who are receiving care from health care providers whose views differ from their own. Christianity The Christians were the first people to start â€Å"the world’s first voluntary charitable institutions† which were hospitals (Trangelder, 2007). The reason that they started these hospitals is because they wanted to help the poor and those that were sick and dying (Trangelder, 2007). Health care and Christian belief go hand in hand. One of the most crucial components in healing is prayer. The Christians hold prayer in very high regard. They feel that prayer has the ability to make them better. In the book James 5:14-15(English Standard Version) it states, â€Å"Let him call for the elders of the church, and let them pray over him, anointing him with oil in the name of the Lord. And the prayer of faith will save the one who is sick, and the Lord will raise him up†(Biblegateway, 2001). Along with prayer, the bible mentions many ways that a person can stay healthy physically, mentally and spiritually. Ultimately, the way to stay healthy is by having a strong spiritual relationship with the Lord and living one’s life by the word of God. Buddhism The Buddhist has a different holy book then the Christian faith. There sacred book is called Tripitaka. This holy book mentions that the only way to be truly healed is to be healthy in mind and body. Western medicine focuses on curing symptoms to treat medical problems, but the Buddhist see this only as a short term fix. In order for one to be healed one must also treat â€Å"the spiritual aspect of the disease and its mind-based causes and remedies must be the primary considerations†(Buddhism, Medicine, and Health, n. d. ). Buddhist feel that possible reasons for illness or disease would be † 1) an imbalance of the four elements (earth, water, fire, and wind), 2) irregular dietary habits, 3) incorrect meditation methods, 4) disturbances by spirits, 5) demon possession, and 6) the force of bad karma† (Buddhism, Medicine, and Health, n. d. ). They way that they are able to restore health would be by practicing healthy dietary habits, meditation, paying respect to the Buddha, repentance, reciting mantras, reciting the Buddha’s name and using the dharma as medicine† (Buddhism, Medicine, and Health, n. d. ). By doing this they would be able to find a balance physical and mentally and find long-term health. Rastafarianism Like the Christians, the Rastafarians sacred text that they pray to is the Bible, but the difference is how it is interpreted. The Rastafarians also feel that the head or God incarnate is Haile Selassie. He was a former Emperor of Ethiopia (Griffith, 2009). In Rastafarianism health care â€Å"takes a holistic approach to healing; they believe that the concept of health extends to three spheres: the mind, the body and the soul (though sometimes the psychological and spiritual can sometimes be categorized together)†(Rastafari and the Environment, 2012). They cure illnesses by use of home remedies or tonics rather than visiting a doctor. Rastafarians† disown western influences of ideology, diet, lifestyle and religion in favor of belief systems and practices of African origin, which emphasizes the use of natural ingredients and tools†(Rastafari and the Environment, 2012). Islam For the Islam, their sacred text is the Quran. In the Quran, unlike the Christians, Muhammad is the prophet sent to Earth to pass the word of the Lord, Allah. The Muslims feel that good health is one of the ways to get to â€Å"heaven†. In the Quran, it has teachings that show people how to protect his or her health and live life in a state of purity (Muslim Health Network (n. d). The single most important thing for this faith is prayer. Muslims perform it five times a day. â€Å"The obligatory prayers provide a good means for the circulation of blood, breathing and general suppleness of joints† (Muslim Health Network (n. d). Along with prayer they must cleanse after prayer, have a healthy diet, fast and refrain from intoxicates. Despite these religious differences in the United States, people’s only wish is to have their religious views respected and honored if possible. No matter if healthcare providers spiritual beliefs differ from those in their care, patients want their faith to be incorporated into the care that they are receiving. The Christian philosophy as written in the book of Luke 6:31 (English Standard Version) † And as you wish that others would do to you, do so to them†(Biblegateway, n. d. ). This goes in line as all people would like to be treated, no matter how different spiritual views might be. In conclusion, the author learned that although many religions differ ultimately they want the same thing, to have their faith incorporated into the care they are receiving. Religions differ in many ways, they could have a different scared book, have different deities, or have different views on how to live a full life. Medication, chanting or prayer can help achieve inner peace to ultimately reach health inside and out. ? References Biblegateway (2001). James 5:14-15 ESV – Is anyone among you sick? Let him call – Bible Gateway. Retrieved from http://www. biblegateway. com/passage/? search=James+5%3A14-15&version=ESV Biblegateway (n. d. ). Luke 6:31 ESV – And as you wish that others would do to – Bible Gateway. Retrieved from http://www. biblegateway. com/passage/? search=Luke%206:31&version=ESV Buddhism, Medicine, and Health. (n. d. ). Retrieved from http://www. blia. org/english/publications/booklet/pages/37. htm Griffith, J. K. (2009). THE RELIGIOUS ASPECTS OF NURSING CARE (4th ed. ). Vancouver, B. C Muslim Health Network (n. d. ). Islam & Health. Retrieved from http://www. muslimhealthnetwork. org/islamandhealth. shtml Tangelder, J. D. (2007). A Christian Perspective on Healthcare. Retrieved from http://www. reformedreflections. ca/faith-and-life/chr-perspective-healthcare. html Rastafari and the Environment (2012). Natural Healing and Medicine. Retrieved from http://caribbeanreligionuvm. wordpress. com/category/natural-healing-and-medicine/

Thursday, August 29, 2019

Applying Critical Discourse Analysis on a news report Essay

Applying Critical Discourse Analysis on a news report - Essay Example Quoting Byzantine emperor Manuel II Palaeologus, and referring to the concept of jihad or holy war, the Pontiff challenged, â€Å"Show me just what Mohammed brought that was new and there you will find things only evil and inhuman, such as his command to spread by the sword the faith he preached† (Pope Benedict XVI, â€Å"Pope’s Speech at University of Regensburg,† para. 8). The Pope later indicated the remarks were taken out of context and that he was merely quoting statements made by the medieval emperor, for which he later apologized. The textual excerpts below gleaned from Reuters news reports are particularly interesting in terms of discourse analysis. The first section of the paper analyses both texts using methods of analysis including Critical Discourse Analysis (CDA) methodology of Norman Fairclough and those suggested by Jan Blommaert. A second section applies other approaches that are useful and relevant, such as member categorization analysis (MCA). Indians set fire to an effigy of the Pope as a wave of protests ripples through the Muslim world. Words written more than 600 years ago still cause offence when taken out of context. The Pontiff’s care to point out that he was quoting someone else doesn’t seem to have prevented an angry reaction in some quarters. The statements are ugly and unfortunate. The Pope needs to take a step back, and should apologize to the Islamic world. Further north police had to restrain protestors in Jammu and Kashmir. Churches in the West Bank and in the Iraqi city of Basra were attacked, although the damage was minor. The church in Basra is Christian Orthodox and not aligned with the views of the Pope. Extra security outside the Pope’s summer residence on a very unsummery day. The Pontiff made a further apology, this time in person, to try to quell the anger in the Muslim world over his quote of a medieval philosopher. Pilgrims outside the Castel Gandolfo residence

Wednesday, August 28, 2019

Project management Essay Example | Topics and Well Written Essays - 1500 words

Project management - Essay Example External groups, Individuals, Clients, Contractors, Funding Partners, Consultants, Employees and Work Force, and other government / regulatory organizations can be identified as stakeholders in a project, (Bourne, 2010). Further, categorizing the stakeholders according to the degree or level of impact they can put on a project activity or can get impacted by it. This knowledge of stakeholders assists in evaluating how the various interests of stakeholders should be addressed and managed in an efficient manner. 1.1. Role of Stakeholder Management The role of stakeholder management is to create utility for the project manager in order to get acquainted with all the participants / stakeholders of the project and their respective interests, create an equilibrium between the inputs / contribution and the incentive given by and to the stakeholder, set up an unbiased basis for effectively managing individual stakeholder requirements, decide the participation level of each stakeholder during the planning and execution part of the project, promoting stakeholder interests in the project through effective communication strategy and offering rewards to shareholders. Stakeholder analysis can be carried out at the commencement of the project or at regular intervals during the execution to track the changes in the attitudes of project stakeholders as the project advances, (Patrick, 2008). 1.2 Significance The significance of Stakeholder management lies in the need to make clear the consequences of predicted modifications, potential risks, and opportunities that face the project. Stakeholder management is also vital since it helps to identify the risks and planning for strategies to reduce the effects of risks on the project, (Deming, 1982). 1.3 Stakeholder Categories Stakeholders can be easily classified into four different categories depending upon their potential to collaborate or threaten the project execution or results. 1. Supportive stakeholders are those who do not wis h to threaten the project proceedings and desire to support the project goals and objectives. These types of supportive stakeholders may include the suppliers, funding organizations, company management and consultants. 2. Marginal Stakeholders are those who are neither extremely menacing nor helpful, even though they possess a large stake in the project and can affect the decisions, but are not in general concerned. These may consist of environmentalist groups, and media. 3. Non Supportive Stakeholders are those that have an elevated potential to influence the project in a threatening manner but are short on the potential for cooperation and are the most worrying source of concern for the project manager. These may include the labor unions, governmental organizations, and at times the media. 4. The  mixed stakeholders possess an equal potential to assist or threaten the project and usually consist of clients, end users of the project, (Rowley, 1997). 1.4 Efficient management of St akeholder management Lastly, in order to effectively manage stakeholders within a project environment, it is

Tuesday, August 27, 2019

The Concept of Representation Essay Example | Topics and Well Written Essays - 2000 words

The Concept of Representation - Essay Example This paper seeks to explore the concept of representation from a multifaceted approach. On election, the elected member’s behavior in the house is determined by various factors. The concept of representation is based on the fact that the member of the House wants to be re-elected. Therefore, the member’s vote on a bill is based on the interest of their constituents. In contrast, organizational concept the members of the constituents are unaware of their leader’s vote. Therefore, the vote of their political leaders is not influenced by the need to please them. The attitudinal concept is based on the assumption that there are many conflicting pressures on the member of Congress such that these pressures cancel each other out. This means that the member votes on based on their own will and beliefs. According to Melancton Smith, the members of Congress should resemble those they represent in the House. The member ought to posses the same characteristics of the people they resemble. These members ought to be a reflection of the people they represent so as to understand as well as comprehend the needs and desires of their people. Smith argues that, for one to understand and sympathize with all the distress of the people, they must have knowledge about the circumstances surrounding the people. According to Smith, this knowledge cannot be attained through education. The member has to be in the same circumstances as the people they represent. Because of this, Smith believes that those in the middling class are more competent to represent the people than those in the superior class. This is because persons in the middling class not only comprehend the commercial and political situation of the country but also have knowledge of the circumstance of the people (Smith, 1788). According to Smith, for the government to impose taxes on the people they not only require to understand the financial system but also knowledge on the ability and the circumstances of the people. This means that the government has to analyze how the tax burden will bear upon the different class of people. This means the members of Congress should have knowledge about the people they represent in terms of class and the circumstances surrounding each class (Smith, 1788). According to Smith, to determine whether the number of members of Congress proposed by a constitution is sufficient, it is necessary to scrutinize the qualifications which the members ought to posses so as to address the needs of the people. Smith argues that the number of representatives should be large enough to admit members from both the middling and superior class. In every society, there are classes based on wealth, education, talent and birth. In societies where the government so constituted, the House will be composed of members from the superior class. This is because men of the superior class are likely to be elected by the members of the society. Smith also believes that, men of the superior class are likely to succeed during elections because of their influence. According to Smith, the men in the superior class easily form associations to address their interest. On the other hand, the poor and those in the middling class form associations with difficulties. The voters of the poor and middle class will be divided with a majority in favor of those in the superior class. In this case, the government will be composed

Monday, August 26, 2019

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

Writing - Essay Example Before delving deep into the governance and economic systems of CBRM, is it important that we consider the problems faced by the province in recent years. It had once grown into an industrial slump, hit by depression and uncertainty. CBRM was perhaps was affected more than any other province in Canada. This gave rise to poor financial condition, poverty and unemployment. Thus, formulating the fiscal and economic policies has become a challenge for CBRM in present times. This paper aims at examining the governing system of CBRM, it fiscal and economic sustainability and policies for the same. This paper throws a good amount of light on the practices, policies undertaken and their outcomes. CBRM holds an important position when it comes to local administration (Impressions of Cape Breton, 1986, p 263). The crisis of DOSDO during 1966- 1967, has shaped up the political map of CBRM. Since then local political sensibility has controlled CBRM’s development, though political strategies implemented by the new government has succeeded in lessening political fragmentation within the province (Gagnon and Keating, 2012, p 110-111). In spite of following the policy of no amalgamation with other municipalities within the province of Nova Scotia, all the municipal corporations cooperate with each other. Generally municipalities which share any similar characteristics cooperate with each other. Thus there exists a relation based on cooperation among CBRM and another municipality HRM. The revenue that is earned is divided among the amalgamated provinces. Therefore, conflicts often occur over fair distribution of provincial revenues. Also, political lobbying also has its say wh en it comes of attention from Canadian government and share of resources (Sancton and Andrew, 2009, p 168). The amalgamation took place as a measure to reduce the annual expenditure. It was

Sunday, August 25, 2019

Chronic Schizophrenia with Co-Morbidity as Large Bowel Obstruction Essay

Chronic Schizophrenia with Co-Morbidity as Large Bowel Obstruction - Essay Example Chronic Schizophrenia with Co-Morbidity as Large Bowel Obstruction Thus, collectively, co-morbid conditions affect a patient’s life, implying that both conditions should be cared for in equal measure according to their seriousness. The care in this sense goes beyond the conventional medical models of investigating diseases; rather more emphasis is laid on promoting patient health and wellness. The health care needs arising due to co-morbidity make it imperative that nurses play their roles and undertake their responsibilities to meet and exceed client expectations. In the recent past, a lot of studies have been conducted to examine single co-morbidities with schizophrenia. Notably, most of these studies have been done on small and unrepresentative samples. In other words, many of these studies have failed to take a broader approach to the subject of the schizophrenia with single co-morbidities, instead focusing on the testing of hypotheses. Nonetheless, there are a few cases of studies, which have explored thousands of discharge records from hospitals to ascertain the proportional morbidity ratios. Although many studies show that approximately 45% of co-morbidity is accounted for by behavior-related and psychiatric diagnoses. Studies also reveal that those diagnosed with schizophrenia and those with similar diagnosis in their families report that other diagnoses precede or follow schizophrenia diagnosis. Besides psychiatric conditions, schizophrenia patients are also reportedly being diagnoses with conditions such as obesity, cardiovascular conditions, type 2 diabetes, essential hypertension, chronic airway obstruction, hyper alimentation disorders, asthma, and acquired hypothyroidism. Researchers have noted that these conditions could actually be occurring at a greater rate in schizophrenia patients than they are found. Thus, endemic under-diagnosis is cited as the reason these co-morbidities are not detected. Second, schizophrenia patients also tend to receive low standards of medical care, resulting in the under esti mation of their conditions and the treatment to accompany. This paper explores the concept of co-morbidity/complexity with reference to chronic schizophrenia co-morbidity with large bowel obstruction. In addition, the paper explores the role of the nurse when working with such as patient and their family in the community, considering. In particular, the paper outlines the health care needs for both chronic schizophrenia and large bowel obstruction for patients as well as their families and the immediate community. The possible nursing interventions with specific focus on person-centered approaches, client education, and empowerment are also explored in the paper. Chronic Schizophrenia with Large Bowel obstruction Co-Morbidity Many authors and researchers continue to research the subject of schizophrenia co-morbidities with psychiatric and non-psychiatric condition, seeking to determine whether it is spontaneous that psychiatric disorders such as schizophrenia are co-morbid with non- psychiatric medical conditions such as large bowel obstruction or diabetes. The other issue that researchers seek to address is whether lifestyle, behavioral factors are associated with chronic schizophrenia and whether there exists a biological connection between schizophrenia and non-psychiatric conditions such as large bowel obstruction. Importantly, the public health ramifications for the treatment of both chronic

Saturday, August 24, 2019

Sources of Revenue for the New Company Assignment - 24

Sources of Revenue for the New Company - Assignment Example It is evidently clear from the discussion that when the new company is being opened up, it will have to encounter a number of start-up costs. These costs will consist largely of new equipment that the company will have to buy up to provide production and hosting for customers. In addition, other costs will include the materials that will have to be used to manufacture coffee and other food items. The new company will have to invest in coffee roasters, mixing and blending machines, a refrigerator, baking machines (if the company chooses to bake its own products) and furniture for hosting the clients. Furthermore, the company will have to pay for the security and rent of the shop they occupy along with some renovation costs. In terms of materials, the company will have to buy up coffee beans, cream, milk, flour, sugar, and other such consumables.  Other than these costs, the company will have to look into recurring expenditures such as costs of utilities and pays for part-time worker s. Based on these projections, the company may or may not make profits depending on the market they are present in as well as the financial backing they have available to continue with these expenses in the beginning. The owners will have to focus on the economic environment because economic recession and a slow resurgence of the economy have meant that disposable incomes are low. People would be less than willing to spend more on items such as coffee and non-essential food items because their finances would be already restrained. Another external environment that the owners would need to look into is the political environment.  

HOUSING SYSTEMS (urban planning) Essay Example | Topics and Well Written Essays - 1250 words - 4

HOUSING SYSTEMS (urban planning) - Essay Example Policy makers of United States and Dutch have commonality of looking forward for renewal and revitalization. These renewal and revitalization are not just physical improvements but it incorporates the socializing aspect as well. A certain portion of self-efficacy is also involved in this renewal process. The measures and means of Dutch and America to attain this goal can be different but the final outcome of both the nations is same. (Varady, David P. and Karien Dekker, 2011) The recommendations about policies, driven from this information cannot be described clearly. Perhaps, the policy makers of Dutch want to learn from United States’ better approach to management. This can lead to a dramatic improvement for the safety of the sites of HOMES VI. A substantial dependence is on the marketing network which needs to play a key role in making a positive of these sites of revitalization. These efforts can be effective only when the social culture supports them. The anti social families and other multi problems need to be screened out. This would be a challenging task for Dutch policy makers and politicians. American policy maker Susan Popkin is looking for new different ways to house families having multi problems but there is no easy way to do such a complex issue. America can benefit Dutch policy makers because they have healthy experience of linking housing mobility with the revitalization of public housing in order to move to low poverty and healthy areas. It might be a challenging task to relocate this American rhetoric to Netherlands. The reasons include that many of the residents want to remain close to their relatives and family members and other institutions. They are also at ease with cheap social housing. However, housing mobility cannot be said as a poverty panacea. There are numbers of efforts required to monitor

Friday, August 23, 2019

Three reasons why I attend college Essay Example | Topics and Well Written Essays - 750 words

Three reasons why I attend college - Essay Example Lastly, college education helps in contributing towards the nation’s prosperity. A few people have the privilege to access a college degree because of several economic and social reasons; it is due to these three reasons that college is important. One of the most evident benefits of college education-â€Å"and one of the reasons why I attend college†- is gaining access to employment opportunities. According to a 2013 report by the College Board dubbed â€Å"Education Pays†, people with higher education levels are more likely to be employed. In the report, Baum, Ma & Payea (p. 5) note that in the year 2011 the unemployment rate for college degree holders aged between 25 years and 34 years was 7.1 percentage points less than that for high school diploma holders. Additionally, the rate of unemployment for individuals with associate degrees and individuals who attended college but lack a degree was 4.0 and 1.6 percentage points less than that for high school diploma holders, respectively Baum et al (p. 5). Although some people may argue that the leg up for recent college graduates on their lesser educated counterparts is not a particularly comely leg currently (Bruni (n.p), a comparison of the unemployment rates bet ween college degree holders and high school diploma holders clearly reveals that college graduates have an easy time in finding jobs. Another reason why college is important is it helps to gain access to higher paying jobs. In most cases, individuals who have a college degree earn more than their less educated counterparts. According to Baum et al (p. 5), the median incomes of individuals with a bachelor’s degree but who lack advanced degrees and are employed on a full time basis in 2011 was $56,500, which is $21,100 greater than the median incomes of high school diploma holders. Additionally, high school diploma holders who were working on a full time basis earned 14 percent less than

Thursday, August 22, 2019

The Effect of Minimum Wage Policy on Poverty Reduction Essay Example for Free

The Effect of Minimum Wage Policy on Poverty Reduction Essay 1 Introduction Minimum wage policies are widespread throughout the world. More than 90% of all countries have a minimum wage policy (International Labour Office, 2009, p. 34). Although the goals of mandating and maintaining a minimum wage, such as the reduction of poverty and the creation of income equality, are widely accepted around the world, there is a disagreement about the policy’s efficacy regarding these goals. Opponents of setting a minimum wage argue that it leads to unemployment, and it does not result in the reduction of poverty (Burkhauser Sabia, 2007, p. 263). Meanwhile, employment plays an important role in poverty alleviation, because it secures income and empowerment for the poor (United Nations, 2005). However, proponents of the minimum wage policy appoint that the policy leads to decrease in poverty rates and the unemployment effect is not significant (Lustig and McLeod, 1997). That means, there is controversy over the use of minimum wage as an anti-poverty tool, and this makes the topic interesting to study. This paper will evaluate the extent to which the minimum wage policy is an effective anti-poverty tool. The evaluation will be based on literary reviews of scientific articles and theoretical materials regarding the influence of minimum wage on employment and poverty. Such a focus is selected because studying the effect of minimum wage only on employment does not lead to a conclusion about the influence of minimum wage on poverty. Even if the unemployment effect is moderate, an increase in the minimum wage leads to net income losses for poor families (Neumark Wascher, 1997, p. 1). In addition, criteria such as the effect of minimum wage on employment and poverty level will be used for evaluation of efficacy of minimum wage policy as anti-poverty tool. The paper will be structured in the following way: section two will provide a summary of works related to the topic; in section three, the selected assessment criteria will be described; evaluation and the conclusion will be presented in section four and five respectively. 2 Theoretical framework A few empirical investigations were made to find evidence in favour or against the minimum wage as an anti-poverty tool. There are several research studies that demonstrate that the minimum wage policy is an ineffective means of achieving poverty reduction in many cases because of the unemployment effect . Neumark and Wascher (1997) conducted one such investigation. They studied the effect of minimum wage on poverty on the basis of changes in net income of poor families. The researchers discovered that raising minimum wages increases the probability that some poor families escape poverty and the probability that, initially, non-poor families fall into poverty. The discovered result supposes that the unemployment effect combined with minimum wage increases causes reductions in the income of previously non-poor families (Neumark Wascher,1997, p. 3). The conclusion of Neumark and Wascher (1997, p. 31) is that there is no strong evidence to support the idea that minimum wage policy helps in poverty alleviation because of the concomitant unemployment effect of minimum wage. Another research study was conducted on the basis of Brazilian microdata by Paes de Baros, Carlos, and Samir (as cited in Gindling Terrell, 2010). The result of the research showed that there was no effect of the minimum wage on poverty because the unemployment effects of the minimum wage increase. Pauw and Leibbrandt (2012) also decided to check the efficacy of minimum wage as an anti-poverty tool. To investigate the influence of the minimum wage policy on poverty in South Africa, they used an advanced micro-simulation model, which assesses the distribution of employment gains and losses and the implications for household income. The results showed that minimum wages led to a marginal decline of poverty. Moreover, job losses, price increase and income decline are more likely to affect the poorest. The investigators found that the minimum wage policy targets a small fraction of the poor. As such, they concluded that the policy was not an effective tool in South Africa because it was not well targeted (Pauw Leibbrandt, 2012, p. 780). However, there are few empirical research studies that prove that the minimum wage policy reaches the poor. The first estimates on the effect of minimum wages on poverty were made in the United States by Card and Krueger (as cited by Gindling Terrell, 2010). They used regression analysis to examine the change in the poverty rate of states from 1989 to 1991 and took into consideration only a small fraction of workers who were influenced by the minimum wage increase. The researchers found weak evidence of a modest poverty reduction effect because of the minimum wage increase. Lustig and McLeod (1997) also investigated the effect of the minimum wage on poverty but in Latin America and Asia. They concluded that an increase or fall in minimum wage leads respectively to a decline or increase in the poverty rates in developing countries (Lustig McLeod, 1997, p. 81). However, it was also noticed by the investigators that an increase in the minimum wage could increase slightly unemployment. (Lustig McLeod, 1997, p. 77). In addition, they mentioned that even if the minimum wage is shown to reduce poverty in the short run, employment opportunities could decrease in the long run. The result of research by Saget (2001, p. 22) shows that an increase in minimum wage reduces poverty; however, for a set of Latin American countries, where regression analyses were made on the basis of a one- or two-dollar poverty line, there was no effect on the poverty level. Moreover, they remark that the result confirms their intuition that minimum wages in developing countries do not influence the poorest population but the low-income population of the upper level instead. The empirical research of Gindling and Terrell (2010) regarding the influence of minimum wage on poverty in Honduras provided evidence that a raise in the minimum wage had a modest poverty-reducing effect. The results are true for the formal sector and could be higher, if there was no the unemployment effect in the formal sector. Moreover, the researchers suggested that those who lost jobs probably found jobs in the informal sector, where the minimum wage regulation does not hold power (Gindling Terrell, p. 915). Although in the majority of studies above, the unemployment effect of the minimum wage policy is mentioned, Card and Kruger (1994, In: Ropponen, 2011) discovered that a minimum wage increase can lead to an increase in employment. Such evidence they received by investigating fast food restaurants in New Jersey in 1992. Thus, there are several studies that provide evidence both in favour and against the minimum wage policy as anti-poverty tool. 3 Criteria Two criteria were selected for the evaluation of the extent to which the minimum wage is an effective tool for poverty alleviation: They are the influence of the minimum wage on the poverty level and its effect on the employment of the poor. The measuring of the effect of the minimum wage on the poverty level supposes focusing on the transition into poverty and out of poverty and the changes in poverty rates. Such a focus follows from the analysis of theoretical frameworks, where researchers used poverty rates (Gindling Terrell, 2010) or transitions out or into poverty for the evaluation of the influence of the minimum wage on poverty (Neumark Wascher, 1997). The employment effect of minimum wage criterion was selected because in the theoretical framework, the employment effect seems to be a critical factor that identifies the effectiveness of the minimum wage as an anti-poverty tool. For example, Samir, (as cited in Gindling Terrell, 2010) mentions that there is no effect of the minimum wage policy if the employment effect increases. These criteria will be applied by finding in the empirical investigations the evidence of the negative or positive changes in the poverty level and employment or the evidence of the absence of corresponding minimum wage influences. After that, evidence will be weighed, and a decision about the effectiveness of maintaining a minimum wage will be made. 4 Evaluation Although economists agree that the primary goal of minimum wage policy is poverty alleviation, many disagree about its effectiveness as an anti-poverty tool, as shown in section 2 of this paper. In this section, arguments for and against the policy were compared using criteria from section 3, evaluating the extent to which minimum wage served as an effective anti-poverty tool.

Wednesday, August 21, 2019

Critical success factors: Marks and Spencer

Critical success factors: Marks and Spencer Company Background In 1894, Micheal Marks, created a joint venture with Tom Spencer to enter the retailing business (company website). In 1904, the first shop opened at Cross Arcade in Leeds, West Yorkshire. The Marks Spencer (M S), celebrated their 120th anniversary in the year 2004 and for companys chief Executive position, Stuart Rose was appointed. The company was originally headquartered in Baker Street, London for many years, but later it shifted their registered office, at Waterside House, Paddington. At present, the company runs worldwide 600 stores, of which in UK alone 450 are located and 150 outlets remaining operating in 30 countries around the globe. In the year 2005, the company sales was amounted to US$14.6 billion with a market value of US$ 11.6 billion and profits at US$1.1 million and total assets of the company was US$8.1 billion. In retailing industry, Mark and Spencer are successful for several reasons. First, in terms of market understanding, they have created brand image, and provided a clear image to the consumers. In fact, their market strategy was not much deviated and thus much focused and moreover, they havent confused the consumers with competing brands. Another contributing factor to their success, was their proactive approach to human resources as in the UK, since many employees belongs to Marks and Spencer. In addition, it is likely that future employees and customers are familiar with current employees for Marks and Spencer who would be active in the decisions that in turn affect their jobs. Marks and Spencers one of the critical success factors is that they understand their customers by offering good value for the prices they charge rather than focusing only on price. Furthermore, the company could assure the same level of quality for goods throughout all their stores firstly, by using brand of St.Michael throughout the store and secondly, with their suppliers, they have exercised considerable control (by virtue of their size and the influence they have on their vendors). Marks and Spencer, relationship that has with its suppliers would be good for the company, however, for the suppliers, such relationship is difficult. Since company maintains such large customers that could dictate terms and conditions, but if it came from other customers, that would not be acceptable by the company. The companys other important critical success factors are efficient supply chain activities and an appropriate store inventory system. Main Organisational Challenges in Managing Global Supply Chain Today, a corporate challenge for each and every organization facing would be the acquirement of customer loyalty. Increase in competitors, expansion of market place, and provision of profitability by the customers would all work towards the advantages of the host organization. In addition, change in business pattern made customers to change their buying behaviour too. In order to meet the change in demands and address the change in consumer behaviour, organization administration had shifted their attention towards customer oriented for the purpose of being successful in business. To be success in the market, the companys need to entirely reformulate their predictable outlook of their business and shift from process-focused to customer-centred is an important leap towards competitive edge and service efficiency. In todays business environment, with the advancement of technological innovations, logical decisions about delivery operations, warehousing, stockholding and scale of economie s get more complex solutions. In managing the global supply chain, the following are considered as main organizational challenges. Innovation of products and development In order to survive in the competitive world of growing market of the business, the efforts wield in hunting for opportunities which are of potential in terms of profit making and development of new products based as per the requirement of target market would be valuable. In general, before started operating a profit-oriented company, there must be products that is being offered. The change in preference of the consumer and their lifestyle prompted each and every company worldwide to target on their offerings by creating innovative products and improving their existing products. Superior customer service satisfaction: Experts from the Marketing field stated that â€Å"in achieving business success, all you need is a customer† (1998). In addition, they further explained that the concepts and theories are no longer necessary on how to manage the concern and problem solving is also not guaranteed to be efficient. Effective implementation of Marketing Mix: According to and , Marketing mix is the â€Å"standardised set of fitting marketing variables that every business and any other profit-motivated industry implements, in order to come up with a desirable outcome or answer on the target market they choose to penetrate†. They are popularly called as 4Ps, consists of product, price, place and promotion. Marks and Spencer, and the management, used marketing mix efficiently and moreover it noteworthy to restate their research on marketing mix that with the constant research and development in all 4ps, today, in the UK retailing market, their product remained as the global leader, thus they could able to maintain their product with high quality. Competition: The first problem encountered in every business environment is the adverse competition. Companies always looks competitor product in a different way, as they examine their products by dismantle in different parts and compare with their own products, this tactics was used because, in order to make sure that competitor product is no way different from the existing product, if it so, then that part alone would be copied or adapted. They use this as a benchmarking and extend this concept to every process of their business. According to . (1994), to compare performance between competitors, competitive benchmarking has been utilized, where as to compare performance of a business or production process, process benchmarking has been used, this is not necessarily among competitors. In the same way, as discussed above, if Competitor Company has a better process or operation, then benchmarking company would tried to adapt or copies to their own needs. Conclusion In order to remain in todays global competitive economy, key strategic initiatives for companies like MS from the point of view of supply chain Management (SCMS), are service improving and costs reduction (1998). The SCM is one of the business strategies, which focuses on the quick response to needs of ever-changing market and lead time of shortened purchasing and in addition, add values to demanding customers, who has been increased recently at the minimum time and cost (2002). Relying on a single party, would not be feasible today to fulfil the sophisticated needs of customers, thus requires a full collaboration, integration, a total commitment and synchronization among all business partners (1999). Marks Spencer, as a profit-oriented organization is purely dedicated to provide products, with the benefit to their employees, protects the environment, and customers who utilizes them. The firm is striving to maintain their dedication, by showing their extreme interest to both the external and internal environment in which they operates. MS and its management, in building and sustaining supplier relationship would easily refer to present culture of supply existing culture being used by their company presently throughout the operations of long years. In order to retain good supplier relationship, integration and acquisition are potential methods. In addition, awareness increase to the conditions of subsidiaries and affiliates would determine somewhat about the potency of the company. To international success of subsidiaries, training and retention are deemed crucial (and 2003). Although the company is successful in term of customer satisfaction, there are certain critics to the comp any, who are really not satisfied with the business performance. As available figures and statements from expertise revealed that in order to better stay with their competitions, continuous effort has been taken to make sure that they are will be the better if not best and works above the standards. Thus, managerial decision would always work towards the company stated vision. The distinctive competence of MS in terms of applications, technical expertise, managerial aptitude are the important foundation of heterogeneity, that would substantially become an factor of competitive advantage of sustainable. According to (1995), â€Å"corporate success is based on the distinctive capabilities of the firm those things, often the product of its particular history, which competitors cannot reproduce even after others realize the benefits these capabilities bring to the company that enjoys them† (). Thus, with the effective implementation of the concepts mentioned, and competitive adv antages in an organization is not beyond its reach.

Tuesday, August 20, 2019

The History Of Indian Diplomacy Politics Essay

The History Of Indian Diplomacy Politics Essay Indian Parliament-the citadel of Indian constitution represents the vim vigor and vitality of Indian democracy. The constitution of our country places supreme authority in the parliament. The parliamentary executive solely governs and conditions not only the domestic but also the foreign affairs of the country. In India the executive authority of conducting foreign affairs is shared by the President, the Prime Minister, the Cabinet and the Minister of External Affairs. The executive power of the union is vested in the president who, in accordance with the Constitution of India, conducts the diplomatic policy of the state. As the head of the state, the President, is formally in charge of foreign affairs; the real authority rests, however, in the Prime Minister and the council of Ministers. Moreover Since the diplomatic relation of the country plays an important role in designing the visage of a country in terms of socio-politico-economic growth, the Parliament which represents the asp irations of Indian electorate masses is more or less responsible for the Diplomatic outlook of the State. The evolution of a democratic form of government in a country like India, which has little experience in the art of diplomacy and diplomatic service, is significant because unlike the monarchial and military regimes prevalent in most newly independent countries, Indias Diplomatic and Foreign Affairs machinery is responsible to an elected legislature modeled after the British Parliament. The responsibility to the parliament imposes certain obligations upon the Administration in defense of national interests which cannot be undermined by any powerful domestic groups or foreign agencies. The initiation of foreign policy is the prerogative of the council of ministers whose members are appointed by the President upon the advice of the Prime Minister. The Ministers are the elected representatives of people sitting in either house on the parliament. The democratically elected political executive and Parliament are held solely responsible for the formulation and implementation of foreign and defence polices. On the basis of this logic, the Constitution makers had clearly defined and demarcated jurisdictional boundaries by assigning foreign and strategic policy making roles only to the central government and limited the role of regional-state governments to deal with local law and order and developmental activities. So, in the more than six decades of post-Independence phase of democracy, foreign and defence policies have been pursued by the central government on the basis of its perceptions of national interests. 1.1 Indias Global Position India has formal diplomatic relations with most nations; it is the worlds second most populous country, the worlds most-populous democracy and one of the fastest  growing major economies  in the world.  With the worlds seventh largest military expenditure,  ninth largest economy by nominal rates and third largest by purchasing power parity, India is a regional power and a  potential superpower. Indias growing international influence gives it a prominent voice in global affairs. It has moved beyond its traditional interest in South Asia to a greater involvement in East Asia. India is a  newly industrialized country, it has a long history of collaboration with several countries and is considered a leader of the  developing world.  India was one of the founding members of several  international organizations, most notably the United Nations, the  Asian Development Bank,  G20 industrial nations  and the founder of the  Non-aligned movement. India has also played an important and influential role in other international organizations like  East Asia Summit  World Trade Organization,  International Monetary Fund  (IMF),  G8+5 and  IBSA Dialogue Forum.  Regionally, India is a part of  SAARC and  BIMSTEC. India has taken part in several  UN peacekeeping missions  and in 2007, it was the second-largest troop contributor to the United Nations.  India is currently seeking a permanent seat in the  UN Security Council, along with the  G4 nations. With the worlds seventh largest landmass, second largest population, third largest army and the fourth largest economy in PPP terms, India already stands as a leader among nations. But what strikes people across the globe most is that despite its incredible diversity of race, religion, language, etc. and the immense challenges posed by the poverty and illiteracy of a large segment of its population, India has been a remarkable example of a country seeking to resolve the multifarious and complex issues before it through an active and participatory democratic process. Fifteen general elections and innumerable state and local level elections later, Indias credentials as the worlds largest democracy are universally recognized. Indeed, Indias general elections are viewed in awe as the biggest organized human exercises in history.  In his address to both the Houses of the Indian Parliament on 8 November 2010, the US President, Barack Obama, had paid the country a great tribute, Its no co incidence that India is my first stop on my visit to Asia, or that this has been my longest visit to another country after becoming President. For in Asia and around the world, India is not simply emerging, India has emerged. 1.2 History of Indian Diplomacy Foreign policy used to be the exclusive domain of the diplomats and soldiers before the rise of representative democracy. It used to be conducted by the elite in a complete secrecy and without taking their respective publics into confidence. The history of the European diplomacy until the two World Wars has been replete with the making of secret treaties with other powers without the knowledge of their publics. However the evolution of the democratic system has changed this completely, bringing democratic institutions such as the parliament, the media, various interest groups, and the public opinion into picture. Executive branch of government is no longer completely independent both in the formulation and implementation of the foreign policies. The very existence of these institutions serves as a major deterrent for the rulers who have to be very careful in the making of the policy. They have to be accountable to their respective publics which exercise their control through these de mocratic institutions. The diplomatic policy of a country is not just carved out of the present political situation. Their roots go far back in history. They are interlaced with the national character of the people, geographical position and the historical relations with the neighboring countries. From time immemorial people have entered India (settlers, traders, looters, conquerors) bringing in a variety of cultures to this ancient land. The different cultures diffused and were assimilated to form present cultural patterns. It was this assimilated culture that permeated south and south east Asian countries, areas designated by historians as Greater India. This cultural assimilation is significant because India enjoyed somewhat a central position in the then civilized Afro-Eurasian world, extending from china to Mesopotamia, Greece and Africa. Indian vessels sailed in the Indian Ocean, Persian Gulf and the Mediterranean Sea. A well organized trade from the shores of Nile, Oxus and Tigris to the bank of Ind us existed in the Second millennium B.C. The way of living, eating habits, types of dresses and methods of worship, indicate the similarity of traditions between the people of Greece and Rome and the people of India. Diplomatic relations have therefore existed between India and the King of Mitanni(middle east) goes back to 1400 B.C, illustrating the fact that nations at such a early period of history maintained diplomatic contacts. Owning to the Indian philosophy of Truth and Non-violence ,Jawaharlal Nehru, Indira Gandhi, Rajiv Gandhi as prime ministers followed the policy of non-alignment with two power blocs in the post-world war phase of the international structure of power. The collapse of the USSR meant this bipolarity in international relations was replaced by a unipolar global order and India adjusted and adapted its foreign and defence policies accordingly. Even before independence, the Government of  British India  maintained semi-autonomous diplomatic relations. It had colonies (such as the  Aden Settlement), sent and received full diplomatic missions,  and was a founder member of both the  League of Nations  and the United Nations.  After India gained independence from the United Kingdom in 1947, it soon joined the  Commonwealth of Nations  and strongly supported independence movements in other colonies, like the  Indonesian National Revolution. During the  Cold War, India adopted a foreign policy of  not aligning  itself with any major  power bloc. However, India developed close  ties with the Soviet Union  and received extensive military support from it. Jawaharlal Nehru, Indias first  Prime Minister, promoted a strong personal role for the Prime Minister but a weak institutional structure. Nehru served concurrently as Prime Minister and Minister of External Affairs; he made all major foreign policy decisions himself after consulting with his advisers and then entrusted the conduct of international affairs to senior members of the Indian Foreign Service. He was the main founding father of the Panchsheel or the five principles of peaceful co-existence. His successors continued to exercise considerable control over Indias international dealings, although they generally appointed separate ministers of external affairs. Indias second prime minister,  Lal Bahadur Shastri  (1964-66), expanded the  Prime Minister Office  (sometimes called the Prime Ministers Secretariat) and enlarged its powers. By the 1970s, the Office of the Prime Minister had become the de facto coordinator and supraministry of the Indian government. The enhanced role of the office strengthened the prime ministers control over foreign policy making at the expense of the Ministry of External Affairs. Advisers in the office provided channels of information and policy recommendations in addition to those offered by the Ministry of External Affairs. A subordinate part of the office-the  Research and Analysis Wing  (RAW)-functioned in ways that significantly expanded the information available to the prime minister and his advisers. The RAW gathered intelligence, provided intelligence analysis to the Office of the Prime Minister, and conducted covert operations abroad. The prime ministers control and reliance on personal advisers in the Office of the Prime Minister was particularly strong under the tenures of  Indira Gandhi  (1966-77 and 1980-84) and her son, Rajiv (1984-89), who succeeded her, and weaker during the periods of coalition governments. Observers find it difficult to determine whether the locus of decision-making authority on any particular issue lies with the Ministry of External Affairs, the Council of Ministers, the Office of the Prime Minister, or the prime minister himself. . CHAPTER 2 2.1 CONSTITUTIONAL MANDATE India follows the British Constitutional model. Making foreign policy decisions is the function of the cabinet, which, in turn, is responsive as well as responsible to the opinions expressed in the Lok Sabha, Lower House of the Parliament in India. Since the cabinet can continue in office as long as it enjoys the confidence of the Lower House, the decisions it takes and their execution must be such as are acceptable to the majority of members of the Lok Sabha. In the U.S. Constitution, the ratification of treaties and other international agreements by the Senate is mandatory, but in the Indian Constitution there is no such provision. In India, the ratification of treaties is done by the President. However, before the government concludes a treaty or an international agreement, it invariably consults the members of the Parliament. The Parliament has various devices to control the foreign policy. It may legislate on any matters pertaining to the foreign affairs, though in practice the Indian Parliament has engaged itself in very little legislation. It can exercise financial control through controlling the budgetary allocations. It can engage in deliberations by raising questions, passing resolutions, moving adjournment motions and debates on the foreign policy matters. The Indian Parliament exercises its control over foreign affairs through three committees: Consultative Committee of Parliament for the Ministry of External Affairs, the Estimate Committee and the Public Accounts Committee. The Consultative Committee provides a forum for informal discussion between the members of the Parliament and the Ministry of External Affair The membership of this committee is drawn both from the Lok Sabha and Rajya Sabha, Upper House of the Parliament. Apart from the Consultative Committee, the Estimate Committee and the Public Accounts Committee indirectly influence the conduct of foreign relations as they make judgments and comments on the economy and the efficiency of the proposals sent by the Ministry of External Affairs. The essential part of the functions of the executive is to make international negotiations, treaties and agreements. Parliaments also have an important role to play in the matters of foreign affairs. Apart from the task of ratification of international treaties, enactment of laws and sanctioning of budgetary allocation to meet commitments on various treaties and agreements, Parliament also have the usual means of parliamentary check such as questions, various motions, resolutions, parliamentary committees, etc to discuss the foreign matters. In this way, they balance the efforts of the Governments in taking applicable stand at various forms on global issues which have direct or indirect consequence on national polity. In India, under article 246 of the Constitution of India, Parliament alone is conferred with powers to make laws with regard to foreign affairs; diplomatic, consular and trade representation; United Nations Organisati on; participation in international conferences, associations and other bodies and implementing of decisions made thereof; entering into treaties and agreements with foreign countries and implementing of treaties, agreements and conventions with foreign countries; foreign loans; trade and commerce with foreign countries, etc. Under article 253 of the Constitution, the Parliament of India is also vested with the power to make laws for the whole or any part of the territory of India for implementing any treaty, agreement or convention with any other country or countries or any decision made at any international conference, association or other body. By virtue of article 73 of the Constitution the executive power of the Union extends to the matters with respect to which Parliament has power to make laws and to the exercise of such rights, authority and jurisdiction as are exercisable by the Government of India by virtue of any treaty or agreement; and article 53 vests the executive powe r of the Union in the President of India, exercisable either directly or through officers subordinate to him in accordance with the Constitution of India, the task of international negotiations including all activities relating to external assistance is essentially a part of the functions of the executive. The said tasks come under the jurisdiction of our Ministry of External Affairs, who concludes all treaties and agreements with the approval of the Cabinet. The views of all concerned Ministries are also taken into account before becoming a party to any such move. According to the present practice, the Parliament of India is kept fully informed of the initiatives by the Government in countrys foreign affairs. The copies of treaties and agreements are placed on the Table of the Houses of Parliament after the instruments of ratification are exchanged. Wherever necessary, the Government brings forward legislation or a motion to give effect to the provisions of a treaty and an agreemen t. If the provisions involve financial commitments, the matter comes up before Parliament in the form of budgetary demands. All these place Parliament and the parliamentarians in close proximity to foreign policy matters. Important matters of foreign affairs are often discussed on the floor of the House through various procedural devices also. Sometimes Resolutions are passed on the matters of crucial importance so as to reflect the collective will of the people and the nation. And0 there are several other channels such as the Departmentally Related Standing Committees including that on External Affairs through which Parliament gives its views and inputs to the Government. The Consultative Committees on External Affairs and those concerning to various other Ministries are yet another mode of involving Parliament and the members of Parliament in the task of countrys foreign matters. 2.2ROLE OF EXECUTIVE The Indian model gives near total freedom and autonomy to the executive and assumes a submissive Parliament which normally supports the government. The role of the Parliament is more of a general supervision and consultation depending upon the will of the government. Its advantages include flexibility, secrecy and relatively swift implementation of the foreign policy while the disadvantages include greater possibility of the abuse of power and trust of the people and erroneous judgments on the part of the government.The Indian Parliament is unique in its efficacy in expressing the central political value of our continental society. Indian domestic strength and foreign policy are directly related and public discussion of foreign policy options gives an advantage to the Government if it develops a strong and effective national commitment. A realistic conception of Parliaments role in foreign policy must underline the following points: First, members of Parliament have a relationship of partnership with the executive in providing an openly political dimension to the diplomatic activity and inner-administrative reasoning conducted by the Ministry of External Affairs. The legislative function cannot extend to the network of communications utilized by the Government to fulfil the countrys political and strategic interests, but it is only Parliament which can provide a full rationale for an integrated view of foreign and domestic policies. Second, Parliamentarians can if they wish encourage a problem-solving attitude by transcending cloistered mentalities which are developed in the course of international disputes and expressed in Cold War clichà ©s. Parliament can indeed function as an avant garde organization which seeks a widening of political opportunities both at home and abroad by visualizing foreign policy as an area of accommodation and legitimate compromise to clarify the consequences of new developments in scientific, technological, cultural and educational spheres, apart from the purely political and strategic developments. Thirdly, the consultative opportunities of Parliament provide a permanent effort to relate expertise in foreign affairs to a momentum based upon the thrust of the historical national experience. The Ministry of External Affairs on account of time constraints does not have many opportunities for the projection of long-term futures, but Parliament can enhance the capacity and resources of the nation to develop a consistent framework for thinking about the future of the Indian contribution to the world system. India has a parliamentary form of government based on universal adult franchise. The executive authority is responsible to the elected representatives of the people in the Parliament for all its decisions and actions. The Constitution of India states that the Indian Executive is the foremost branch of the Parliamentary form of government. The President, Vice President, Council of Ministers, Governor and Attorney General of India has played a greater role as far as executive branch is concerned. The President is the head of the state who is elected by the Electoral College which consist of both the houses Rajya Sabha and Lok Sabha. The executive is the most important of the government in terms of its importance. Since we got our independence the executive branch has got its share of worth and recognition as a part of the government. It has been carrying out the most vital functions of executing the laws made by the legislature and also implementing. The competence of the government de pends upon the effective functioning of its policies by the executive. Whole of the administration revolves around the executive branch without which administration holds no importance. 2.2.1 Mode of Selection   The mode of selection varies from one country to another, Some executive are inherited the powers by virtue of being born in the royal family. This principle is followed in U.K., Nepal, Japan, Spain and many other Countries. The Chief executive is voted by the people. The election may be direct or indirect but secret voting is always carried out in one way or the other. The element of election makes the office democratic. More so the election is for a definite period which differs from Country to Country. U.S.A. and India offer examples of this type. There is another mode of selection of the executives is a process of nomination. The Governor Generals of Canada. New Zealand, Australia are nominated by British Crown. The Governors of Indian States are nominated by the President. Another process of selection is appointment by recruitment. The vast majority of the permanent or non-political executive in India or other Countries hailing from civil service are chosen on the basis of entra nce exam. 2.2.2 Functions   The functions of the executive in modern State are multifaceted and wide ranging. The compulsions of a welfare state, the pressures of an industrial society, the expectations from a positive state assign a variety of functions to the executive some of the important functions are discussed here implementation of laws and policies is the most essential part of the state administration of government. As head of the administration, he exercises a wide power of control over the personnel of the administrative service through his power to appoint, direct and remove his subordinates. The subordinates tend to work under his direction and supervision. Security of the country is of great importance; hence the executive performs certain functions so as to strengthen our security internally as well as externally. Such responsibilities increase many-fold when there is a war or internal riot, retaining political function is an important responsibility of the executive. Taking care of relationship with other States in the world constitutes an important function of the executive because the Countries grow in stature, technology and prosperity through mutual help and co-operation. Thus the executive through mutual relationship, with other States try to push through development and progress of its Country. The management of finance of the State is vital to the administration. The success or failure of the government largely depends on proper implementation of fiscal policy. The legislature controls the finance and grants funds to the executive. But it is the executive which very meticulously studies the needs of the administrative departments and finds out the ways and means to meet such expenses. It has the responsibility of preparing a budget which would be acceptable to the legislature. Once the budget is approved by the legislature the executive exercises tremendous control over its expenditure by the various departments. Law making comes under the domain of the legislature. But in practice it is found that the executive enjoys enormous legislative powers. In Parliamentary System the legislative responsibilities rest with the executive. The executive summons, prorogues and if need be dissolves the legislature. In the recess of both the Houses of Parliament the President of India can promulgate ordinance, which has the effect and force of law made by this legislature. The executive as per its requirement drafts and introduces legislative measures for adoption and gets it passed because of majority support. This undoubtedly has made the executive more powerful. The executive also discharges some judicial responsibilities. The right of pardon or mercy is executive power. The Heads of executives in many countries enjoy this power. For example the President of India can suspend, remit or commute sentences of any person convicted of offence. Similarly the President of the U.S.A. enjoys similar power. The executive in many states have also taken up the respon sibility of deciding cases having administrative implications. An analysis of the powers of the executive stated above clearly indicates the predominance of the executive over the legislature and the judiciary. The executive gradually started acquiring more and more power owing to the emergence of welfare activities of the states. The development of the executive into what may be called a multi functioning organ is highly significant. The real authority in both the developed and developing states have come to rest with the executive. This growth of concentration of power in the executive has opened door for criticism from all quarters. According to Lord Hewart it has led to a rise of New Despotism which has controlled the fate of so many by so few. But nevertheless executive tries to function in a more effective way keeping in mind the welfare of the public. 2.3 STANDING COMMITTE ON FOREIGN AFFAIRS The Parliament of India transacts a great deal of its business through Committees, which are, in fact, microcosms and extensions of the Houses. The Committees have contributed a great deal in making the Parliament more effective in exercising control over and giving direction to the executive functioning and thereby making the executive more accountable. Apart from facilitating consideration of complex and technical issues in a non-partisan manner, which the House as a whole may find difficult to discuss, the Committee provide to the Members additional time for detailed deliberation on the legislative and financial business of the House. The Committee system in the Indian Parliament consists of various categories of Committees. Foremost among those are the Parliamentary Committees, which are appointed or elected by the House nominated by the Speaker, Lok Sabha or Chairman, Rajya Sabha. These Committees work under the overall directions of the Presiding Officers and as per rules of pr ocedure framed from time to time, present their reports to the concerned House or the Presiding Officer. The Secretariat is provided by one of the two Secretariats of Parliament.Foreign policy permits India to have an interaction with the world outside and the main aimof foreign policy is to provide protection of its national sovereignty and territorial integrity.Thus it helps to provide the much needed national security to the country which makes itthe most integral part of the administration. The Parliament has a two-fold control overforeign policy. Firstly, the Parliament has the power to reject, approve or modify the foreign policyframed by the executive. Secondly, it has general supervisory powers over the conduct offoreign affairs. To enable the parliament to play these, the executive has to place allrelevantinformation before it and keep it informed of the governments variousprogrammes, negotiations, treaties, agreements and other activities. 2.4 DEBATES ON FOREIGN POLICY The Indian Parliament has, in general, supported its governments positions on the foreign policy issues. However, sometimes it has shown strong disagreement on some position as well. For example, there has been a strong criticism of the governments policies during the Sino-Indian War of 1962. The record of the Parliamentary debateduring 1959-62 shows a lively debate on the issue and such an intense criticism of Krishna Menon, the Defence Minister, that he was virtually forced to resign from the job. Similarly, the Indian Parliament moved a resolution condemning the military action of the Pakistan Army during the East Pakistan Crisis in 1970-71 and urged the world to take note of the situation. The resolution went beyond the government policy and amounted to interference in the domestic affairs of another country. The Indian Parliament has in general shown a lot of activism on the foreign policy issues relating to Pakistan and China. At times, the Parliament members have also resigned from their membership in protest against the governments policy which was considered as too soft by them.Asubversive pragmatic vision is increasingly challenging some of thekey foundations of Indias traditional nationalist and left-of-centre foreign policy, diluting the consensus that shaped the policy, and raising new possibility esespecially for Indias relations with the United States and global nuclear arms control. This debate between two centrist foreign policy perspectives is not yet settled. The two are described here as traditional nationalist and pragmatist, with the former representing the established and dominant perspective, and the latter as the emerging challenger. Actual Indian policy mostly splits the difference, mouthing traditional nationalist (hereafter referred to as simply nationalist) slogans while following pragmatist prescriptions. One major result has been the widening of political space for closer relations with the United States, even without a stable con sensus. Indias economic growth, information technology prowess, and rising power have reshaped global perceptions of India and Indias perception of itself. A decade after Indias nuclear tests, Indias global relations have dramatically improved and New Delhi is increasingly wooed by major powers. Indian commentators have not been slow to notice that leaders from all of the permanent members of the UN Security Council (China, France, Russia, the United Kingdom, and the United States) visited India in 2010.16 For nationalists, this was a recognition of Indias importance which called for a noiseless celebration. The possibility exists, however, that at least some of Indias strategic elite are inflating Indias capabilities and attractiveness. Yashwant Sinha, a senior Bharatiya Janata Party (BJP)leader and former Minister for External Affairs, expressed this overconfidence well when he argued, in the context of the recent visit by President Obama to India, that the U.S. needs India more t han India needs the UnitedStates.18 For instance, the United States was forced to lift the sanctions it imposed on India after the 1998 Indian nuclear tests because these sanctions were causing more damage to the U.S. than India. This belief that India was so important that other powers would not standby futilely if India was invaded possibly even leading to a world war is presumably one of the reasons why Nehru thought that China would not attack India militarily in 1962. The sense of Indias intrinsic importance is also reflected in Indias push for a permanent seat on the UN Security Council.20Though all shades of foreign policy opinion in India broadly support a permanent seat for India, nationalists tend to emphasize such demands more Equity and Democratic Global Indias foreign policymaking and highlighted several issues that link together questions of policy objectives and policy tools. First, the extent of Indias ambitions in its home region, South Asia, is contested. One view is that India should be satisfied with a level of military capabilities that guarantees New Delhi security by ensuring that India would prevail in a conflict with any of its neighbours, should such a conflict arise. A more ambitious view is that New Delhi should not be satisfied with security alone and should instead seek to exercise influence over its neighbours. Second, the opponents of the idea that India should rely on hard power and military force do not only question the relative effectiveness of

Monday, August 19, 2019

Lewis Carroll Essay -- Lewis Carroll Biography Biographies Essays

Lewis Carroll Lewis Carroll is a well known and talked about author, whose writings have stirred up much controversy. His work has inspired ballot, puppet shows, and even music videos. (Vink). Lewis Carroll is an outstanding English writer because of his background, his position in English literature, and his many works, such as his novel, â€Å"Alice’s Adventures in Wonderland.† â€Å"‘Lewis Carroll,’ as he was to become known, was born on January 27, 1832 (Leach 1). He was raised on a parsonage that was located in the middle of a cornfield. The family even raised livestock to supplement their income. Carroll was the oldest of four boys and seven girls. He referred to his mother as â€Å"‘one of the sweetest and gentlest women that ever lived,’ and was notable for the energy with which she ran the household.† ( Carpenter and Prichard 97). She taught all her children at home while they were young. His father was an ordained priest. It was in 1843 when Carroll was eleven, the family moved to Yorkshire. This was a much more lucrative living arrangement; in fact, the house was â€Å"... so big that Mr. Dodgson was able to find room on the grounds for a school holding about [sixty] children† (97). At twelve, Carroll was sent to grammar school at Richmond where he was happy and hard- working. However, two years later he was sent on to a small private school at Rugby, where he was apparently bullied. Something he wrote a few years later aroused the suspicion that he may have suffered from some form of sexual abuse while at Rugby, but this is only a speculation. â€Å"He left Rugby at the end of 1849 and ...went on in January 1851 to Oxford: to his father’s old college, Christ Church† (Leach 2). After only two days, he had to return home because â€Å"his mother had died of ‘Inflammation of the Brain’– perhaps meningitis or a stroke – at the age of forty- seven† (2) This did not seem to distract Carroll much or if it did it did not show, for he returned right back to Oxford where â€Å"the following year he achieved a first in Honour Moderations, and was nominated to a Studentship (2). He later won the Christ Church Mathematical Lectureship that he held for twenty-six years. â€Å"The income was good but the work bored him† (2). â€Å"He became deacon of the Church of England in 1861 but chose not to go further† ( Bla... ...e in which many pages from his diary were missing. Years later after Alice was married, Carroll sent her a letter that read, â€Å"I’ve had scores of child friends but they have been quite a different thing† (Vink). It was six years after Carroll wrote Alice’s Adventures in Wonderland that he decided to write the sequel to it called Through the Looking Glass. â€Å"The story was based on a chess game which is believed by some that is represents Alice becoming as adult and when Alice wins the chess game, Carroll loses Alice† (Vink). Without a doubt, Lewis Carroll is truly an outstanding English writer as a result of his background, his position in English literature, and his many writings, including his novel, â€Å"Alice’s Adventures in Wonderland.† One critic had this to say about Lewis Carroll: He had a knack for being able to make the oldest person feel as if he/she was seven and a half, and following a rabbit, or any other animal that people think of when they see, or hear the words, â€Å"Alice’s Adventures in Wonderland.† What they do not think of are the oddities Lewis Carroll put so much thought into while writing the book (www.studyworld.com).

Sunday, August 18, 2019

The Problems of SOL Testing :: Exploratory Essays Research Papers

The Problems of SOL Testing Education is one of the most important tools that society possesses. The right implementation of this tool is one of the greatest ways of assuring the quality of life within a society. The ability to better ourselves, is one of the strongest inherit abilities of the human race. At its most basic definition, education is nothing more than the teaching of ideas. The early stages of schooling instill more attitude and social skills than knowledge. The younger stages of a person's life are usually the most definable years of their lives. As the age and skill level of the student increases, more education is based upon the interest of the student. For society to progress and excel, every generation must learn just a little more. Education is important and the ways that it is tested should show the most accurate measure of achievement. SOL's (Standards of Learning) is the testing I am going to explain, and why it should not be required in high school as a form of measurement of a s tudents achievement. First of all, what is SOL testing? SOL (Standards of Learning) Tests are prescribed tests in the state of Virginia that must be taken in order for students to attain credits required to graduate. SOL's are the minimum curriculum requirements for student achievement, so they say. This test is designed to test knowledge in subjects such as history, math, science, english and computer science. SOL's are required tests in the state of Virginia in order for a student to graduate. According to the Virginia Board of Education, SOL test scores are the single best measure of students' and schools performance and should be the primary criteria for graduation and accreditation. But is this really true? According to fairtest.org, no standardized test can accurately measure a student's achievement. Multiple choice tests cannot truly assess critical thinking, problem solving, and application skills. The only real tests of knowledge are through essay questions and performance tests. I don't believe any single test should be used to make big decisions concerning students futures. The Virginia Board of Education, according to fairtest.org, also believes that SOL's set reasonable targets for essential knowledge and skills all teachers must teach and students must learn.

The Role of Money and Economic :: essays research papers

Power, education, wealth, poverty, and economic opportunity are all aspects, not the only aspects, which determine a societies progress and development. Throughout the duration of this class we have thoroughly examined these aspects and many more through books and movies. Books such as â€Å"The Republic† by Plato, â€Å"An Enemy of The People† by Henrik Isben, â€Å"The Laughing Sutra† by Mark Salzman, and â€Å"Nickled and Dimed† by Barbara Ehrenreich. We have also found these characteristics to be common in movies such as â€Å"Wag the Dog†, â€Å"Moscow on the Hudson†, and â€Å"Manwate†. All of these previously mentioned forms of information have included one or more of the aspects that have either help build or helped destroy the society mentioned within the particular book or movie. In the following I will be discussing these certain aspects and how they have had an affect on the outcome of these societies. Plato’s â€Å"The Republic† is a wonderful example of a society that is built or conditioned to use some of the best aspects to help form a perfect society. Even though Plato made it a point to not have classes amongst the people determined by how much money they made he still had groups of people that where better then others. Wealth wasn’t as big an issue to Plato as skills or education was. He believed wealth was destructive. A person who has wealth will be overcome by greed and not want to work and work was what his society was based on. Plato didn’t use poverty to keep people powerless since in his society money wasn’t a very important aspect of success. Keeping people more or less powerful was determined by what class of citizen they were. Classes shaped Plato’s perfect society. Some were born to be leaders, others were born to be guardians, and others workers. Opportunity for the economy to progress was Plato’s whole plan. In ot her words, Plato molded his society in a way that they would have and be the best of the best, so economic opportunity was very important and available. Plato believed that a perfect society can be based on equality but he also believed that there should still be classes of leaders, guardians, and workers. In contrast to â€Å"The Republic†, wealth was so much more important to the society in â€Å"Enemy of The State†. Even though it was said to have equality amongst the people, wealthy people were the main one’s who were heard and allowed to speak out.

Saturday, August 17, 2019

Benefits of Cost Allocation in an Organization

Introduction: The Need for Cost Accounting and Allocation A product or a service cannot be provided without costs going into its creation. The ability to transform a raw material into the final product, whatever the final product may manifest, is unavoidably connected with a cost. Often costs are incurred in a manner that is not even directly related to the making of the final product but to activities that are necessary for the production process.Activities such as planning and administration come under the support activities that are not directly related to the creation of a product or service but they are necessary for a organization to operate. Often a situation arises when a cost becomes attached to more than one product or department. The question as to whom to ascribe a cost to when more than one party seems responsible for the charge had been a highly problematic issue for accountants for long while. Many schools of thought have sprung up with regard to this dilemma.Some feel that costs can be assigned based on dividing space, or percentages of use. Others were of the view that there is no need to allocate costs at all. â€Å"A third group preferred no allocation at all, because regardless of the method applied, bottom-line would not change† (Doost, 1997). The introduction of Activity Based Costing further pushed cost allocation into the background (Doost, 1997). However, Activity Based Costing had a major shortcoming in that not all cost incursion are clear-cut enough to be charged to the ultimate users.The need to allocate costs in the face of multiple users remained. Cost allocation is also known as cost apportionment and cost distribution. Defining Cost Allocation Cost allocation is the process of accounting developed to deal with a situation in which assigning costs to a particular product or department is difficult. The process involves identifying and linking the costs incurred with the cost objectives. Cost allocation consists of three ma in steps: ? Defining an â€Å"object† to link costing to ?Accruing the costs linked to the object Determining a method to link the object with the accrued cost The cost object can be thought of as an activity or a process, a product or service or even a part of the organization for which a separate measure for costs is required. Definition of the object is based largely on the needs and circumstances of the organization. After costs are incurred, they undergo an appraisal and are assigned to various pools depending upon a criterion that has been determined to link costs to the object. The costs are of two types; direct and indirect (Ijiri, 1975).Direct costs are traceable to the cost object through a highly objective, uncomplicated relationship. Indirect costs are the real purpose of cost allocation and are cost incurred without any traceable source. They must be assigned according to some bridging activity that will form the link between costs and cost object. The Benefits o f Cost Allocation Most literature follows the disadvantages of cost allocation and shows why it should not be used. However, cost allocation continues being used in numerous organizations.Two authors, Horngren and Kaplan have been the exceptions in relating this aspect and Zimmerman builds on their work to show, that in spite of what research, what benefits are derived from cost allocation which makes it popular among the practitioners. Horngren and Kaplan refer to the benefits to managerial behavior. Zimmerman (1978) divides this into the agency problem and using allocation as a proxy. The agency problem arises whenever a relationship is formed between a principal and an agent, such as that between the owners of the company and its managers (Jenson and Meckling, 1976).This situation assumes that the agent will do his or her best to increase the welfare of the principal; however, in reality an agent will sometimes act in ways that reduce the welfare of the principal. This is due to the lack of optimal monitoring systems. The monitoring system can restrict such acts but not completely stop them. The portion that can not be reduced is, thus, a expenditure and is known as agency costs that a principal needs to bear. A similar situation occurs between a superior and a subordinate when costs are allocated. The subordinate has his own interests at heart, including his chances of advancement.Thus, by allocating to the subordinates the superior’s expenditures, motivation is created for subordinate to carefully monitor their superior’s spending and ensure that the superior does not spend unnecessarily or for personal gain on the company’s tab. Thus, the subordinate will monitor the spending by the superior, ensuring less shirking and adequate spending on perquisites (non monetary incentives e. g. air conditioning in the office). Thus, the superior’s welfare is dependent directly on the subordinate’s productivity, subordinate’s compensation and the agency costs related to this relationship.This agency costs include the monitoring costs, bonding costs and residual loss. Excessive consumption of prerequisites by the superior, thus, negatively affects the subordinate's future promotions. To avoid this, the subordinate would either go over the direct superior’s head or attempt to convince the direct superior to reduce spending. Thus, cost allocation itself allows a principal-agency relation to be created in the organization, and using allocated costs, a means of monitoring superiors is created.This monitoring is not so effective if done by a person higher-up than the superior (because of one-to-many relation and lack of incentives), and is one reason that costs allocation are widely used in organizations. Another assumption made is the fact that lump-sum tax can also reduce an agent’s spending on perquisites. Here, costs allocations act as a lump-sum tax as they allow costs to be allocated to dif ferent departments. Thus, if a cost is allocated among five departments, then for each department this is similar to a lump-sum tax, and this is reduce the agent’s spending on perquisites in each of the departments.However, if this tax amount is tied to profits, then theory shows that mathematically the perquisites spending may actually increase. Thus, non-controllable costs are allocated to managers to decrease their perquisite spending and should be based on lump-sum overhead allocation rather than tied to profits. The above discussion also implies that costs allocations are better used when other forms of monitoring costs are high, perhaps due to geographical locations etc. Another benefit of cost allocation is observed with regards to manufacturing overhead costs.Zimmerman (1978) shows that a shared resource inflicts costs on others, for instance, for a shared resource a user will be constantly expanding his utilization. Besides the overuse, this agent is also inflicting a delay costs on other whose work may be affected by the delay they have to endure. After a certain point though, the costs will be more than the benefit derived from the shared resource and it would be more profitable to expand resources. Costs allocation acts a proxies to this expansion costs and allows proper allocation of costs which can be monitored. Thus, the manufacturing overhead issue is as follows.For a manufacturing concern, its main costs are its direct material used, direct labor required and manufacturing overhead, which are not directly traceable to one product but are incurred in manufacturing. When a principal assigns an agent, he also passes on the responsibilities and decision making thus resulting in a decentralized organization. In such a setting, each person will choose that level of inputs which minimizes the overall costs. This will be at a point when minimum variable costs are used by decreasing inputs and using maximum fixed costs, which are indirect costs. This will firstly not operate at optimum level, and secondly this will impose costs on other departments by using more of the manufacturing overhead costs. Hence, a need for centralized decision making arises. By using centralized decision making, a level of inputs is selected which minimizes input costs. . Also, manufacturing overhead is allocated based on requirements rather, than to show minimum costs. Thus, cost allocation allows optimal distribution of indirect costs, and also incorporates other immeasurable costs like delay costs, expansion costs etc.Doost (1997) also shows how cost allocation is useful for determining actual product costs by using all relevant costs, and can be used for control purposes. He demonstrates that the budgeted amount of manufacturing overhead costs allow monitoring of overspending or under spending and is the responsibility of the specific department. Conclusion Cost accounting is a highly useful method of accounting that is very accommodating to c ontrol and coordination measures of various costs. The importance of cost allocation has not diminished over the years.Cost allocation continues to be as important today as it was in the seventies. The basic principle behind cost allocation has remained largely the same; however, new methods of forming the link between costs and cost objects are continuously being formed. It continues to finds its application in cost control and accountability. By no means a cure-all, cost accounting does, however, provide a sound foundation for increasing responsibility, control and accountability by changing the very behavior of managers and creating an environment where cost reduction can be linked to advancement.