How does films Crash, The Amistad and American History X describe and Essay

How does films Crash, The Amistad and American History X depict and banter mix in America today - Essay Example Normally, bigotry itself is a mind boggling term because of the way that it isn't uneven or owing to a particular gathering. The reality stays, as will be referenced inside this investigation, that bigotry effectively crosses lines of shading and can show itself in various circumstances. As a methods for examining such inquiry, the writer of this short article will break down the way that three movies speak to the issues related with bigotry: â€Å"Crash†, â€Å"Amistad†, and â€Å"American History X†. The first of the movies which will be broke down, entitled â€Å"Crash†, is maybe the most mind boggling investigation of racial issues inside society. This is influenced by the way that as opposed to just presenting the issue of race and elucidating upon it inside the story line, the movie producer utilizes race and its translation between the different gatherings spoke to as vehicle of plot advancement and investigation. In addition, by trying to characterized race and prejudice inside the setting of every one of the various gatherings spoke to, white, dark, and Latino, the watcher is made particularly mindful of the way that a straightforward and advantageous comprehension of bigotry as being one-dimensional isn't adequate to understand the real factors that are spoken to. This multidimensional portrayal of bigotry is helpful because of the way that society and movie producers have customarily just spoken to the issue from a given point of view (Sharma 2010). In any case, b y speaking to the issue such that shows the give and take nature of race and prejudice inside the general public, the watcher can see how customary understandings of bigotry are eventually supported and spread by the perspectives that â€Å"others† hold with connection to the subject. Appropriately, the second film that will be examined, â€Å"Amistad†, relates the account of a slave uprising on board a slave transport headed for the United States. This specific film speaks to well speaks to the ethical chapter 11 of the act of bondage just as

Life in the Slums Essay Example for Free

Life in the Slums Essay Life In The Slums Plan Introduction: Life is extreme living in the ghettos, however Im accustomed to it now so its not as hard as it was the point at which we originally moved here. Particularly considering we were seeking gone to the city for a superior way of life, and to have a superior possibility for my folks to find a new line of work, and for my kin and I to go to class. My name is Anikal and Im 13, I have 3 more seasoned siblings, and one more youthful sister. Para 1: day to day environments and cleanliness and populace thickness Moved to Mumbai 4 years prior searching for a superior life-wound up in ghettos It is fundamentally a tip where we live Its so swarmed 56% of homes have at least 3 individuals living in a solitary room Its so filthy, it smells (in spite of the fact that we are utilized to it now) Individuals emptying their dishes in the roads 5 million inhabitants dont approach toilets We dont have showers we need to discover little pools to wipe off in-theyre for the most part grimy water It is an intense life to become acclimated to-nothing is simple We were playing cricket on a major stretch of cement and the police came pursuing us-we needed to run and weave through the ghettos Para 2: work and business openings and school and abuse of kids We initially moved to the city for the reasons of work and tutoring My kin and I get the chance to go to class two times per week as that is everything we can manage the cost of We all need to work to get enough cash for our family to eat, and to go to class It can be extreme work a ton of the ideal opportunity for little measures of cash We are moving in the direction of beginning a business selling stuff-we arent sure what yet There arent numerous open doors in the ghettos for work, so you need to take anything you can get We thought there would be a great deal of chances in Mumbai There are in the fundamental city, yet not very many in the ghettos We need to circumvent inquiring as to whether theres anything we can accomplish for them to procure a tad of cash We dont get the opportunity to save that cash for ourselves, we offer it to mum and father, and they use it for all the things we need Para 3: structures and structures and foundation and police and security There are such a significant number of structures in a little region in our ghetto Over a large portion of the populace lives on 12% of the land At the point when you are strolling around there is just a little hole for daylight to get past All the structures are correct together and the rooftops hang over the trail in the event that you can even consider it a pathway There are a few structures that are more than one story, however they arent ok For certain individuals it doesnt matter how dangerous it is, they simply need some place to live The security isnt all that extraordinary in the ghettos The police are kind of against us, at whatever point we go places we arent expected to theyre straight onto us and will pursue us for a very long time With individuals in the fundamental city, they will amenably reprimand them, however us, straight into a full pursue. Our home is unacceptable At the point when it rains heavily it now and then break We have barely any entrance to emergency clinics and clinical consideration End: Life in the ghettos is extreme. We moved to the city with the expectation of beginning new, and having more chances yet we wound up in the ghettos. Weve been here for a long time and its been hard. Im accustomed to it now however. It is unhygienic and pressed. The populace thickness is crazy. Its been a hard run as far as work and school, we just get little instruction, and dont have a vocation, we simply need to give assistance a shot with same work for some cash. There are such a large number of structures in such a little territory, and we dont have any security, and the police are simply out to discover us doing an inappropriate thing. Our home is extremely little and soft, yet its the life Im now used to, in any case, its how it is. Article Life is extreme living in the ghettos, yet Im accustomed to it now so its not as hard as it was the point at which we initially moved here. Particularly considering we were seeking gone to the city for a superior way of life, a possibility for my folks to find a new line of work, and for my kin and I to get instruction. My name is Anikal, Im 13, I have 3 more established siblings, and one more youthful sister. Im live in the ghettos of Mumbai. My family and I moved to Mumbai searching for a superior way of life, yet wound up in the ghettos before long. It is fundamentally similar to a tip where we live, its horrendous. It is so packed, individuals all over the place, and in 56% of the living arrangements there are at least three individuals living in only one room! It is all so grimy, and smells (despite the fact that we are utilized to the smell now). Individuals simply go to the latrine in the boulevards, 5 million individuals dont approach toilets, and in Dharavi there is one can per 1440 individuals. We dont approach showers-relatively few individuals do, however we need to utilize the water we have, or discover pools of water we can wipe off in. Its an intense life to become accustomed to in the ghettos, nothing comes simple. We were simply playing cricket out the rear of the ghettos on the solid on somebody elses land, yet nobody was there, we werent influencing anybody, and the police just pursued us on motorbikes w ith sticks and all, and we needed to run once more into the ghettos, on the rooftops attempting to escape. We in the end escaped then ran back the other way passed them on the rooftop, we saw them however the hole in the middle of two houses. We initially moved to the city of Mumbai looking for better work and tutoring openings. My kin and I just get the chance to go to class two times per week, and get little training as that is everything we can bear the cost of on our little spending plan. My entire family needs to fill in as much as possible helping individuals out, accomplishing working work just to get enough cash for the things we need. We are moving in the direction of attempting to fire up our own independent venture, and ideally then have a consistent salary that we can live off. There arent numerous open doors in the ghettos of Mumbai, so we need to take any work we can get. There are numerous chances if youre in the primary piece of Mumbai, however sadly were in the ghettos. My kin and I dont get any pocket cash, any cash we go out and acquire goes directly to our folks so that they can purchase all the things we need, similar to food. There are such a significant number of structures and different structures in our little region of the ghettos. It is stuffed, over portion of the populace lives on just 12% of the land. At the point when you are strolling around through the ghettos, there is just a little hole for any daylight to traverse between the tops of structures, over the trails on the off chance that you can even consider it a pathway. There are a few structures in our ghetto that are more than one story, they arent safe however, yet for certain individuals, that is their solitary alternative. We dont truly have any security in our ghettos, and the police are simply out to get us, at whatever point we are doing anything incorrectly, even the littlest thing that would ordinarily simply be an admonition for other people, they pursue every one of us through our ghettos attempting to get us. Theyre only continually out to get us. Our home is extremely unacceptable, its simply like a little cabin, with two rooms that were completely crushed into. When there is heavy downpour it can here and there get in, yet its normally really great. We have scarcely any entrance to any kind of clinical consideration, and medical clinics, so when we become ill or harmed, we simply need to trust its not all that terrible and that we can traverse and come out better in time. Life in the ghettos is intense. We moved to the city with the goal of beginning new, and having more chances however we wound up in the ghettos. Weve been here for a long time and its been hard. Im accustomed to it now however. It is unhygienic and pressed. The populace thickness is crazy. Its been a hard run regarding work and school, we just get little instruction, and dont have a vocation, we simply need to give assistance a shot with same work for some cash. There are such a significant number of structures in such a little region, and we dont have any security, and the police are simply out to discover us doing an inappropriate thing. Our home is extremely little and soft, yet its the life Im now used to, in any case, its how it is. Book reference: Day to day environments in the ghettos. Sites.google. N.p., n.d. Web. 8 Apr. 2013. . Marotta, Stephen. Ghettos mumbaiindias jimdo page!. Presentation mumbaiindias jimdo page!. N.p., n.d. Web. 7 Aug. 2013. . Slumdog mogul. Dir. Danny Boyle. Perf. Jamal Malik. twentieth Century Fox Home Entertainment, 2009. DVD. hallam, james. Dharavi Wikipedia, the free reference book. Wikipedia, the free reference book. N.p., n.d. Web. 8 Aug. 2013. .

9 Tips For Successful Email Marketing Campaigns

9 Tips For Successful Email Marketing Campaigns Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!9 Tips For Successful Email Marketing CampaignsUpdated On 21/08/2018Author : Sheraz Khan BalochTopic : MarketingShort URL : http://bit.ly/2ozmRqL CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogWhen you start a business, to grow it up, you need best email strategy for Email Marketing. Email marketing campaigns are essential element of a successful Business marketing strategy. They help us to communicate with clients and to tell them about our new offers or giveaways. If you want to build an effective marking campaign, then you must have to pay close attention to the message and audience interest. Always try to avoid much self promotional content in your email message. Tell the audience what the exact is. There are some tips which I believe that they will help you in building successful email campaign.1. Using Email Campaigns as DialogueSome marketers use “batch and blast” method in campaigns and they achieve their desired results but however with this method, you cannot communicate with the audience so you should start the message in a way with which you can start a dialogue between you and audience. Include the social media sharing buttons so that audience can share the message on Social Media channels.2. Evaluate the Past Click MatrixBefore starting email campaign, you should evaluate the past click matrix must so and calculate how many visitors have clicked before starting campaign. You can divide them furthermore in weekly or monthly analysis so that when you start campaign, you can see the results of your campaign.3. Segmentation of the MessageNow further divide the message into segments so that if a user wants to read message online, the audience can find its relevant interesting segment easily. This will save his time of reading the entire message rather than wasting his much time by downloading the message or reading it full.4. Focusing on the Messa geWhen composing the message, focus on the message and write the message according to the audience’s interests and actions. Send the different messages to different groups of people according to their interest. Beside this, be sure that you have added all the valued added content for different types of users.5. Create Mix of Styles and MethodsWhen you have done all the previous tasks, now its time to have mix styles and methods if you want to test different email campaigns with different types of groups. Keep you data fully freshen.READ14 Most Annoying Buzzwords in Marketing6. Deliverability of MessageIf the message is not able to deliver in the inbox of audience then the strategy is considered to be flop. Even the best marketers sometime fail to deliver the message into audience’s email boxes. Never use common trigger words like free offer, opportunity or click here or any sentence or word forcing people to click on any of the link. This will make your message spam. Read Drips article on how to improve your open rates with the right email subjects.7. Testing the Email CampaignThis is the most important phase of your email campaign where you will need standard A and B test users to test the email campaign. The thing you will need is just to send text email from person A to person B to ensure the delivery of message. You can also test the other elements of message like images etc. Also check the email delivery by sending in-house email group and ensure that all content in the message including text, images and links are working fine.8. Analyzing the ResultsWhen you have send the email to real groups of users, analyze the results that how many people got the email, to how many users, email could not be delivered etc. It will not require much time as you will not need to enter the large data. Propose of this step is to increase the reliability and improvement of future campaigns.9. Using Social Media SharingIn the 1st tip, we have discussed the social media s haring buttons in the message. The benefit of including these buttons is that users if find the message interesting, they can share the message on social media channels. Hence through social media buttons, you can spread your words to the whole world.

The Renaissance The Angel By Michelangelo - Free Essay Example

Sample details Pages: 2 Words: 557 Downloads: 3 Date added: 2019/06/14 Category Art Essay Level High school Tags: Renaissance Essay Did you like this example? There was many great artist. An art I chose from the Renaissance was the Angel by Michelangelo. Renaissance started by the curiosity around the world. Don’t waste time! Our writers will create an original "The Renaissance: The Angel By Michelangelo" essay for you Create order The renaissance started around 1300-1600. It started in Florence, Italy than spreader to Europe. It is important to everyone because of how it was in the history of the world and how events started. It also started because of trade and money. The renaissance ushered in so many changes. I chose this piece by Michelangelo because my sister is an angel. When I was scrolling through pictures of renaissance art I got up to that picture and it stood out to me because it reminded me of my sister. This art can connect to many people which could make it the Santa Barbara Art Museum. The artist I choice was Michelangelo. He was born on March 6,14975 and he died on February 18,1564. He died at age 88. Michelangelo past away weeks before his 89th birthday. He also had a illness that. His full name was Michelangelo di Lodovico Buonarroti Simoni. Michelangelo has 4 other siblings and he is the 2nd out five. His father was Leonardo di Buonarrota Simoni. His family was in a banking business. Michelangelo completed the David in 1504 at the age of 25. In 1496 he arrived in Rome. My piece was Angel and I chose it because when I came across it I thought of my sister immediately. Even though the art piece is a guy it is still an angel no matter what. The angel is kneeling and one of the earliest pieces that Michelangelo has made. The angel is made out of carved marble. The sculpture is 51.5 cm. The sculpture was made as a decorative scheme. In The sculpture the hair is greatly curled and he made the clothes look very wrinkly. The wings are drew out and very descriptive. This angel feels human because the position is such a human pose and the look in the face is more human like and not different. I think this sculpture piece is famous because of how good all the details are and how its put together. Michelangelo put it together really good and you can notice whatrs on the sculpture. You notice why the lines are within the ropes which makes it look like its wrinkled and also the details on the wings. I also think it became famous because of the quotes that came to it which were, Every block of stone has a statue inside it and it is the task of the sculptor to discover it and I saw the angel in the marble and carved until I set him free. It should be on display here in Santa Barbara because there is many tourists here and would wanna see very great and and old sculptures and knowing that itrs here it could bring more people to Santa Barbara to see it. The world today has connections to the Renaissance because the Renaissance was the starting of many things in the world.The Renaissance is a part of time in history that is very interesting and a part you would wanna know about. Another connection is the joining of arts and sciences. One other connection between the Renaissance and now is the inventions people have made and became big throughout time. The Renaissance created all that we know now.

The Questionable Morals and Values of the United States...

During the institution and emerging years of the United States of America to present, we have witnessed some questionable acts committed by the United States. Now days the United States condemn and prosecute nations that get involved in these kinds of tyrannous practices; practices that lead the United States to become the superpower nation today. Often times American people act like if the United States had the ultimate word when it comes to morals and principles. We will go back in time to talk about the massacre and displacement of millions of Natives Americans along with the semi-extinction of their lifestyle and heritage. It is also important to look at the indentured servitude slavery to which the African people were subject to.†¦show more content†¦According to the Oxford Dictionary value is â€Å"a person‘s principles or standards of behavior; one’s judgment of what is important in life: they internalize their parents rules and values.† We grow up under the impression that our parents and country are perfect and that they never did anything wrong. Our parents taught us the principle of accepting our mistakes; so that we could learn from them and never commit them again. We are used to seeing scenarios where kids are prompted by their parents to apologize to another kid for petty mistakes. It is common to relate our childhood to this scenario; we can always picture the parents standing behind the child with their arms crossed and their piercing eyes analyzing every one of the child’s words and moves. Now the kids grow and watch in disbelief how governments operate with double standards and how society turns a blind eye pretending that nothing wrong is happening. Are children the only ones that should be forced to apologize and make changes in behavior? Someone once said that values start at home. Since the United States of America is the home of our society shouldn’t society values start with American government actions? The United States of America has stepped into the role of world leader; setting the example for other countries to live by. Since the United States sets the example for other countries to live by shouldn’t the United States actions also reflect theShow MoreRelatedEthics and Social Responsibility Essay1738 Words   |  7 Pagesdoes not necessarily cover the morality of many controversial issues, moral reflection ought to be performed on any action, regardless of its lawfulness. 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This means that the morals and values I’ve heard all throughout my life would become non-existent, and suggests that people should live their life without identifying things as right and wrong. However, this way of thinking isRead MoreTerrorist Interrogation1556 Words   |  7 PagesDaughters think that torture should, at the very least, be on the table as a possible option. They also think that we should treat the ‘detainees’ the same way that they treat our American soldiers when they are held as prisoners. American Daughter states, â€Å"Those prisoners who had their â€Å"rights† violated did not care about the rights of the American soldiers they murdered.† A summary of the Democratic Congressional leadership’s position on the issue: The Congress has the opportunity to passRead MoreArgument Analysis Paper. Currently, The World Is In Disagreement1338 Words   |  6 PagesArgument Analysis Paper Currently, the world is in disagreement over tensions in the Middle East. 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Despite the concentration on these factors in Chinese and Grecian cultures, the progress attempted by both of these philosophers was notRead MoreStrategies for Change672 Words   |  3 PagesCase Study – Ethics are moral principles or beliefs about what is right or wrong and guide individuals in their dealings with other, within groups (stakeholders), and provide a basis for deciding whether a particular decision or behavior is right or proper. Go online to this site and report on one case of corporate fraud the government reported. Then write at least 350 words on the case and the ethics violations you see took place within the company you chose: http://www.irs.gov/uac/Compliance--Enforcement-News Read MoreThe Effects of Proper and Improper Business Ethics1351 Words   |  6 Pagesbusiness practices have been thrown into the spotlight as a vital area with which companies need to improve on. Proper business ethics are vital for economic growth and progress as well as facilitating a productive and morally correct society. The United States has recently suffered large economic declines, the most significant of which occurred in 2001 and 2008. As the questions are asked and some answers given, the picture of big business not caring about the middle class individual is painted forRead MoreAssisted Suicide Is Not Common For All Areas Throughout The United States890 Words   |  4 Pagesdone to relieve that pain? What if the only option to rid the pain from the patient is death? No one knows how that feels until it happens to them, that is why assisted suicide is used. Assisted suicide is a practice throughout most of the United States that terminates the lives of dying patients. This process is when patients are in agonizing pain that is too overwhelming to bear; therefore they beg physicians to end their lives. Physicians have the ability to end a patient’s life by withholding

Internet Assignment - 1358 Words

Internet Assignment 1 EC400 Fundamental Electronic Commerce October 27th, 2012 Internet Assignment 1 How is the EC world influencing in small and large firms? Everyday more and more firms are getting involved in the e-commerce world and each of them organizes its information in a different way so they can satisfy their customers. I will analyze some firms and the way their information is arranged. 1. Enter http://www.bigboxx.com/default.asp?rand=0.9165380884126727 and identify the services the company provides to its customers. What type of EC is this? What business model(s) does Big-boxx use? This company sells products that are used in the day to day activities in an office (office and school supplies). This is†¦show more content†¦The methods of payment are direct debit, advance payment, credit card and pay pal. * E-Ticket follows the way of doing business of the previous sites offering to the customer the opportunity of printing the tickets, get an account to receive information about future events but the difference is that E-ticket works in a local way. * SuperBoletos services includes mobile application to know about the events, the buying of the tickets is the same as the others sites having the customer the opportunity to buy them online, or via customer service, also they guarantee the security of customers information. 9. Enter www.onstar.com/us_english/jsp/index.jsp. What fleet services does OnStar provide? Do they differ from the services OnStar provides to individual car owners? This company offers the service of maintenance for vehicles that are used for business purposes. It provides a review of the five main systems of the vehicles which are engine, transmission, anti-lock brakes, emissions and airbags by sending a monthly report to the fleet manager with detailed information about the vehicle such as remaining oil gas and open recalls for example. For the individual car owners the company offers maintenance as well plus someShow MoreRelatedAssignment Cover Sheet : Programme Advanced Internet Development4584 Words   |  19 Pages Whitireia New Zealand(Auckland Campus) Faculty of Business Information Technology ASSIGNMENT COVER SHEET PROGRAMME ADVANCED INTERNET DEVELOPMENT COURSE CODE IT7*11 ASSIGNMENT NUMBER 1 ( MILESTONE 1) TUTOR NAME ROHINI DUTT STUDENT ID 21502156 STUDENT NAME VISHAL WADHWA DUE DATE 13 JULY 2015 DATE SUBMITTED 12 JULY 2014 I certify that this is my own work: Student Signature NB: Assignments will not be accepted without a certification signature. 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Do guest blogging In this time of tough competition in the online worldRead MoreAssignment 1 : Questions And Answers On The Internet718 Words   |  3 Pages #1 Today at 5:09 AM NEW What rank are you applying for?: Helper What is your age?: 13 Whats your IGN?: _LuckyMc What is your gender identity?: Male What country do you live in?: United States of America Do you have a YouTube or Twitch channel?: https://www.youtube.com/channel/UCbsHng-3AI-dmGJmOwsIzLQ?view_as=subscriber Do you have a microphone/headset?: Both Why do you want this rank?: I want this rank because people always complain that there arent staff online and If I were staff i couldRead MoreUni 12 Internet Marketing Assignment 27972 Words   |  32 PagesInternet Marketing Assignment 2 Jack Simpson Introduction (P4) In internet marketing assignment 2 I am going to be describing the benefits and the opportunities of using internet marketing. 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Financial Accounting Theory Sustainable Development

Question: Discuss about the Financial Accounting Theoryfor Sustainable Development. Answer: Introduction In todays more complicated business scenario, business firms face lot of problems to maintain the transparency as well as accuracy in their financial statements and reports. In this situation, accountants of the business organizations play a significant role to develop sustainability and reliability in the business functions, accounting practices, and financial statements of the organizations. Along with this, sustainability creates several challenges as well as opportunities for accountants. The accountants face these challenges to promote sustainability within the organizations. They also capture opportunities for the overall growth as well as success of the businesses. Moreover, nowadays, the Australian business firms are emphasizing on integrated reporting to create value for the businesses. In other words, it can be said that, the importance of integrated reporting is increasing continuously in Australia. On the other hand, this research paper is valuable to portray the role of accountants and accountancy in the sustainable development of business organizations. This paper also illustrates the perspective, aim, and importance of integrated reporting in Australia. Accountancy Contributes To Sustainable Development It is well known that, business corporations face a lot of challenges to develop sustainability within the organizations. The main reason behind it is that they have to report, assess, and assure sustainability in an accurate manner. All the members of an organization have not proficiency in the area of sustainability. Only, the accountants of business firms have expertise in the area of sustainable development. It is because of an accountant is the one who has all the accurate information that is essential to sustainable development. In this situation, accountants play a critical role in the sustainable development of the organizations. This report of IFAC (International Federation of Accountants) makes it clear that accountants contribute to accomplish a complete set of sustainability goals of the organizations (Bebbington and Larrinaga, 2014). Along with this, nowadays, accountants are making their possible efforts; so that the organizations can meet the goals of sustainable devel opment set by the UN. These goals involve social, economic, and environmental aspects to accomplish sustainable development in all its aspects. On the other hand, accountants play a major role to condense the situation of sustainable development dilemmas in front of the organizations. These dilemmas may be related to the discrimination, poverty, climate change, social challenges, and ethical moral challenges. Moreover, to remove these types of dilemmas and promote sustainable development, accountants focus on impartial quality education as well as lifelong learning opportunities to all the members of the organizations (Herath, 2005). They promote gender equality within organization; and consequently give equal power to women and girls of the organizations. Accountants endorse constant, comprehensive sustainable economic growth, inclusive dynamic employment, and decent work to the members of the organizations. In the same manner, accountants play a critical role to ensure justice for all the members in order to endorse peaceful and inclusive sustainable development within the organizations. Accounting professions promote flexible infrastructure, comprehensive sustainable industrialization and modernization to contribute to sustainable development within organizations. They also endorse business corporations to adopt implement sustainable practices; and to integrate sustainability within the accounting practices and financial reporting of the businesses (Okafor, 2012). Along with this, the accountants of business firms portray the importance of the global partnership and encourage business firms to reinforce their resources; so they can rejuvenate their affiliations for the sustainable development of businesses. In addition to this, accountants of business associations are qualified to provide information and assertion for the decision making related to sustainable development of businesses. They develop lots of strategies, implement energy efficiency procedures, invent implement corporate social responsibility (CSR) policies, and propose management information systems to develop sustainability in an effectual and a proper manner (KneÃ… ¾evi?, GrÃ… ¾ini? and Vukadinovi?, 2014). Moreover, accountants of business associations are completely familiar with the concept of sustainability. It is because of they involve sustainability as a key concept to deal with the funds, capital, income, and profits of businesses. The accountants have risk taking skills and; also proficient to respond according to market changes and public expectations. Along with this, the qualified accountants provide an accounting framework to maintain accountability as well as transparency in accounting practices of busines s organizations. The accounting framework not only measures the financial performance; but evaluates social and environmental performance as well (Bebbington and Larrinaga, 2014). In view of that, it can be assumed that, accountancy contributes to sustainable development. The accountants play a crucial role in order to develop sustainability in the functions and practices of the businesses. Importance of Integrated Reporting In Australia Integrated reporting refers as a process that improves the ways organizations plan as well as report the picture of their businesses. Business association are using integrated reporting to commune an unambiguous, succinct, and integrated story that portrays how all of their assets are creating value for the businesses. Along with this, integrated reporting plays a major role to encourage business firms to think about their strategies as well as plans in a more holistic way. It is prepared by leaders and investors of the organizations (Erol and Demirel, 2016). In other words, it also can be assumed that, an integrated report is a brief communication regarding how the tactic, performance, governance, performance and prediction of an organization are helpful to create value in the short and long term. On the other hand, the aim of integrated reporting is to offer a holistic view of the organization. It involves the strategy, business model, and performance of business firms to present a holistic view appropriately. Moreover, another aim of integrated reporting is to give insights regarding the resources as well as relationships of the organizations. Integrated reporting also aims to portray the interactions of business firms with their external environment as well as capitals to create of value for the businesses (Adams, Potter, Singh and York, 2016). In addition to this, at the present times, the Australian firms are mainly focusing on integrated reporting to create value for the businesses. The Australian firms use the integrated reporting to manage financial as well as non-financial aspects of business in an appropriate manner. Along with this, there can be seen lots of importance of integrated reporting in the context of Australia. For case, it plays an important role to measure the social, environmental, financial, and governance performances of businesses appropriately. It is also beneficial to attract stakeholders, as well as investors for the financial growth of the organizations (Eccles and Saltzman, 2011). Along with this, the IIRC (International Integrated Reporting Council), the Australian BRLF (Business Reporting Leaders Forum), GAAP (Generally Accepted Accounting Principles), IASB (International Accounting Standards Board), and IFRS (International Financial Reporting Standards) also provide support to the concept of integrated reporting. The IIRC promotes business associations to develop integrity and trustworthiness in integrated reporting (Abeysekera, 2013). On the other hand, integrated reporting plays an important role in order to improve the alignment as well as integration of non-financial assurance with financial statements and audit reports of the businesses. The integrated reporting is beneficial to shareholders and investors in order to understand the financial as well as non-financial aspects of the businesses in an effectual and a proper manner. Moreover, a business corporation that is working to improve performance as well as outcomes for its investors and stakeholders may develop integrated reporting to see the interests of investors and shareholders in the firm (Adams, Potter, Singh and York, 2016). Apart from this, under the concept of integrated reporting, the Australian firms portray a clear and concise picture related to the future prospects of the businesses. They not only use financial resources, but also take into consideration all the resources as well as relationships that are used by the business in the previous ye ars. With the help of the integrated reporting, the investors and shareholders would be able to settle on if the business model of an organization is resilient over the short, medium and long terms as well. As a consequence, it can be assumed that, integrated reporting plays a critical role to build image and create value for the business organizations. Conclusion On the premise of the above analysis, it can be said that, sustainability is an integral part of the businesses. Accountants play numerous important roles to develop sustainability and improve the overall performance as well as effectiveness of the businesses. Along with this, it is also viewed that, integrating reporting plays a critical role in the value creation of the organizations. References Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), pp.227-245. Adams, C.A., Potter, B., Singh, P.J. and York, J. (2016). Exploring the implications of integrated reporting for social investment (disclosures). The British Accounting Review, 48(3), pp.283-296. Bebbington, J. and Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), pp. 395-413. Eccles, R.G. and Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanf Soc Innov Rev Summer, 59. Erol, I. and Demirel, B. (2016). Investigation of Integrated Reporting As a New Approach of Corporate Reporting. International Journal of Business and Social Research, 6(10), pp.32-46. Herath, G. (2005). Sustainable development and environmental accounting: the challenge to the economics and accounting profession. International Journal of Social Economics, 32(12), pp.1035-1050. KneÃ… ¾evi?, G., GrÃ… ¾ini?, J. and Vukadinovi?, P. (2014). The role of the accounting in the sustainable development: the case of serbia. Financial reporting function of the corporate governance, p.20. Okafor, T. (2012). Natural resources accounting and sustainable development: The challenge to economics and accounting profession. African Research Review 6(3), pp.59-70.

Differences between elastic and inelastic demand

Elasticity of demand Elasticity of demand gives the relation of the price of a commodity and its quantity demanded by measuring the percentage change in quantity demand that is caused by a percentage change in the price of the same commodity (Riley, 2006, p.1). Elasticity differs for different commodities.Advertising We will write a custom essay sample on Differences between elastic and inelastic demand specifically for you for only $16.05 $11/page Learn More â€Å"This is because there are commodities that do not react to changes in price due to their necessity in the life of a consumer, that is, despite an increase in price of the commodity consumers will continue buying the commodity† (Riley, 2006, p.1). Such commodities are said to be inelastic and they are said to have a negative price elasticity of demand. Examples of commodities that are elastic are the basic needs like food. While others that the consumer can do without will have a great c hange in quantity demanded in case of even a slight change in price. Such commodities are said to be elastic or having a positive price elasticity of demand. Commodities in this category include the luxury items like jewellery. Elasticity is calculated as shown below. â€Å"Elasticity of demand= percentage change in demand/ percentage change in price† (Riley, 2006, p. 1). The answer to this equation is the elasticity coefficient that shows interrelationship between changes in price and demand. A positive answer shows that the price elasticity is elastic while a negative answer (below one) shows that the price elasticity is inelastic. In case the resulting answer is equal to one, the commodity will have unitary price elasticity (Gibbs, 2001, p. 1). Cross-price elasticity Cross-price elasticity shows how two commodities are related in terms of quantity demanded and their prices. It is expressed as a ratio of percentage changes of both the price of one product and the correspond ing change in the demanded quantity of a different product. This kind of elasticity is very useful in economics because it is used to evaluate the effect of introducing substitute products or complementary products in the market. From the stated fact, it is apparent that the computation of cross price elasticity gives the relationship between two commodities. A positive result of the computation indicates that the commodities are substitutes. That is, products which replace each other. Examples of such commodities are coffee and tea. Conversely, the computed value of cross-price elasticity of a complementary product is normally a negative (Taylor, 2008, p. 40). This implies that when the price of one product increases, the quantity of its complement that is demanded decreases. In the same way, a decrease in the price of a product leads to an increase in the quantity of its complementary that is demanded in the market. Examples of these kinds of products include butter and bread.Adve rtising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Income elasticity Income elasticity refers to a fraction obtained by dividing changes in the demand of a product with the change in the level of consumer income. It shows the interrelationship of income and demand. It is calculated using the following formula: Income Elasticity of demand = percentage demand change/ percentage income change (Gibbs, 2001, p. 1). Elasticity coefficients Elasticity coefficients in economics refer to the numerical values used to study the relationship between variables. For instance, the number computed to show the responsiveness of quantity of a commodity demanded to a change in the price of the commodity. As mentioned above, commodities whose demand is not affected by price changes are said to be inelastic and they have a negative coefficient of elasticity. Those whose demand responds to price changes are said to be elastic and they have a positive coefficient of elasticity and those with a coefficient of one are said to have unitary price elasticity (Riley, 2006, p. 1). If products exhibit, positive cross-price elasticity, then the two products are substitutes. On the other hand, a negative coefficient of the same indicates that they are complementary to each other. Finally, a high coefficient of income elasticity indicates that the commodity is highly responsive to changes in income while a low coefficient implies inelasticity of demand to income changes. This implies that if the coefficient is low, significant changes in consumer income will have a negligible or no effect on the demand of the particular product (Kelly, 2008, p. 19). Differences of types of elasticity From the discussion in the introductory paragraph, elasticity of demand and cross-price elasticity are somehow similar. This is from the fact that they use price as their frame of reference. However, it must be noted that in el asticity of demand, the price and demand of the same product is considered. Contrarily, in cross-price elasticity of demand, the effect of a change of price in one commodity on the demand of another different commodity is considered. Income elasticity is different from the above two since instead of checking the responsiveness of demand on price, it checks the responsiveness of the demand of a commodity to changes in consumer income. The differences among the stated types of elasticity make each of them uniquely important.Advertising We will write a custom essay sample on Differences between elastic and inelastic demand specifically for you for only $16.05 $11/page Learn More Elasticity of demand is most appropriate in cases where suppliers want to change the price of a good that does not have close substitutes or complements. On the other hand, cross-price elasticity will be most suitable for planning a change in the price of a good that has close subs titutes and/or complements (Taylor, 2008, p. 32). Income elasticity is uniquely applicable in the determination of the effect of consumer income changes on the demand of a product. As stated earlier, availability of substitutes makes the demand of products more elastic. Since the products are related, significant price changes in one affect the other’s demand substantially. An example is tea and coffee. If the price of coffee drops significantly, the number of consumers demanding tea will also drop. This implies that the demand for tea is elastic to coffee price changes. In this case, if the price of one product has to go up, suppliers will be forced to increase the prices of both substitutes in order to have a balanced market. If a share of consumer income is devoted to a good, the income elasticity will be high since the more the income, the more the proportion of it is devoted to the particular good. It is apparent, therefore, that the demand of the product will tend to be elastic. An example is, if people use a significant portion of their Christmas allowances to buy clothes, the demand of clothes will be elastic to this change in the income of the consumers (Riley, 2006, p. 1). The sellers of clothes may, therefore, be forced to increase the prices of clothes during this time in order to balance supply with demand. Depending on the type of product being examined, a long consumer’s time horizon will make the demand of the product more elastic while a short time horizon will make the demand of a product less elastic. This is because, if the horizon is long, suppliers will invest in substitutes. Perfectly elastic demand and perfectly inelastic demand Demand is said to be perfectly inelastic if the quantity of a given product demanded does not change with changes in price. On the other hand demand is said to be perfectly elastic if â€Å"small changes in price are followed by large changes in the quantity of the product demanded† (Taylor, 2008, p. 27). The graphs of the two phenomena are shown below. Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Elasticity of demand and total revenue In the elastic range, total revenue is high due to the demand of more units of the product with a decrease in price which implies more sales. In the unit-elastic range, the revenue does not change significantly with a decrease in price. This is because additional units demanded, after price decreases are produced at the profit maximization point where marginal cost is equal to marginal revenue. In the inelastic range, total revenue reduces since the demand is not responsive to the price decrease and therefore the change in the number of units demanded is negligible (Taylor, 2008, p. 21) Reference List Gibbs, P. (2001). Types of elasticity of demand. Retrieved from https://scribd.com/doc/6684520/Types-of-Elasticity-of-Demand Kelly, E. (2008). Microeconomics. New York. Bell Bain. Riley. G. (2006). Income elasticity of demand. Retrieved from https://www.tutor2u.net/economics/reference/income-elasticity-of-demand Taylor, J. (2008). Principles of M icroeconomics. U.S. Barnes Noble. This essay on Differences between elastic and inelastic demand was written and submitted by user Donovan Rodriguez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Albert Einstein Enlightened The World With His Innovation †Physics Research Paper

Albert Einstein Enlightened The World With His Innovation – Physics Research Paper Free Online Research Papers Albert Einstein Enlightened The World With His Innovation Physics Research Paper Albert Einstein, a brilliant scientist, enlightened the world with his innovative ideas. Even though he didn’t get good grades in school, he still became one of the greatest scientific minds in history. Since he invented so many new theories and ideas, he revolutionized the world of science. Albert Einstein moved quite a bit when he was young. On March 14, 1879 Albert Einstein was born, and a year later he moved to Munich, Germany (â€Å"Einstein, Albert†). At seven years old Einstein started school in Munich, Germany. Before he went to school he got religious lessons at home in which he learned Judaism (â€Å"Albert Einstein,† www.groups.dcs). Then in 1895 Albert’s father’s, business failed and the Einstein’s moved to Milan, Italy. Einstein, still in his teenage years, stayed behind to finish his schooling, but he got expelled and had to go back with his family. When Albert was older he moved to Switzerland and got citizenship there. He was hoping to be an electrical engineer at the Federal Institute of Technology in Zurich. Unfortunately he failed the examination test (â€Å"Albert Einstein,† www.groups.dcs). While Einstein was at the Luitpold Gymnasium in Munich, Germany he hated it. The German spirit that was there and their strict discipline policy disgusted Albert. He studied the Bible at home, but he lost interest in religion when he found that he liked science and math better (â€Å"Albert Einstein,† www.collegetermpapers.com). Einstein played the violin from ages six to thirteen (â€Å"Albert Einstein,† www.groups.dcs). Young Albert hated practicing just like anyone else, but he soon found a good reason for playing scales and exercises. It was found in the work of Mozart. Albert loved his music and wanted to be able play his music (Oldfield 3). When Einstein was young he didn’t like sports and he didn’t play with the other boys. Instead he put together jigsaw puzzles, built card towers, played with mechanical toys, and studied nature. He loved to learn and was fascinated by science and math. One time when Albert was sick in bed his father gave him a compass. The young boy asked, â€Å"Why does the needle point north?† Hermann, his father, didn’t know the answer even though he was a well-educated adult (â€Å"Albert Einstein,† www.goldenessays.com). Albert asked many questions and deliberately talked slowly because he always stopped think. Because he was so different his governess nicknamed him â€Å"Pater Langweil† which means father bore (Oldfield 2). Both sides of Einstein’s family had lived in Germany for more than a century. Einstein’s father was Hermann Einstein. He had a black mustache and was calm and friendly. Pauline Koch was Albert’s mother. The Koch’s and the Einstein’s usually made money by selling cloth, farming, and clerking in banks. For fun they would go boating down the Danube river and walk in the woods. Albert Einstein’s family had great musical talent. Pauline, Einstein’s mother, was an excellent pianist and loved to play Beethoven’s piano sonatas. Albert’s younger sister, Maja, was born when Albert was two years old (Oldfield 3). Having a strong physical resemblance and a great deal in common, Albert and Maja were close throughout their lives. Maja also played the piano very well and probably played duets with Albert. When Maja was older she married a man by the name of Paul Winterler. Jakob was Einstein’s brother, but little is known about him (â€Å"Albert Einstein,† www.goldenessays.com). The family physician’s brother, Max Talmey, was a close family friend. Often he would come and eat dinner with the Einstein’s. One day Mr. Talmey introduced Albert to the People’s Books on Natural Science. Einstein loved the books and as he read and studied them, he learned more about the world around him. Albert also had an uncle who taught him the basics of Algebra and his teaching methods helped Albert learn quickly and thoroughly (Oldfield 3). In the early 1900’s Einstein started his own family. Einstein married his university sweetheart Mileva Maric who was a mathematician. The family consisting of Einstein, Mileva, his sons Eduard, and Hans Albert moved to Berlin in 1914. Mileva wasn’t happy with life in Berlin and moved to Switzerland. Due to the separation, Mileva and Albert got a divorce. After the divorce Einstein lived with his great uncle and later married his second cousin Elsa Lowenthal (â€Å"Einstein, Albert†). When he married his second cousin his Jewish roots were renewed. He became a supporter of Zionism and because anti-Semitism was getting bigger in Germany, Einstein became a large target for prejudice. Rumors were even being spread about groups plotting to kill Albert (â€Å"Albert Einstein,† www.collegetermpapers.com). Around the early 1920’s Albert received the Nobel Prize of Physics. Einstein gave his ex-wife Mileva the $45,000 prize money to help support her. His oldest son, Hans Albert, liked his father and thought he was a good man. Hans Albert saw his father quite a bit and enjoyed his company. Eduard, his youngest son, began reading Shakespeare at age 5. He lived with his mother, Mileva until she died (â€Å"Albert Einstein,† www.goldenessays.com). Due to all the studying and research he had done, Albert Einstein was a master Physicist. One of the biggest things he came up with was the Theory of Relativity. He got many awards for it and it was probably his greatest accomplishment. The theory says that the laws of physics had to have the same form in every place they were. It also said that the speed of light was the same everywhere. In it he also proposed that mass and energy were equal. In 1919 the British started studying solar eclipses and what they found confirmed the Theory of Relativity. A newspaper called The London Times ran a headline that read, â€Å"Revolution in science-New Theory of the Universe-Newtonian ideas overthrown.† They were just one of the many newspapers that put Einstein’s theory on their front page (â€Å"Albert Einstein,† www.groups.dcs). Einstein’s Theory of Relativity didn’t earn him the Nobel Prize. The committee over the Nobel Prize didn’t mention anything about Einstein’s Theory of Relativity, but said, â€Å"For your photoelectric law and your work in the field of theoretical physics† (â€Å"Einstein, Albert†). Even though he’d earned the prize he wasn’t around to receive it because he was in Japan. He also earned the Copey Medal of the Royal Society in 1925 and the Gold Medal of the Royal Astronomical Society in 1926 (â€Å"Albert Einstein,† www.groups.dcs). Although Albert Einstein didn’t play a direct role in the making of the Atomic Bomb, his formula, E=mc2, set the course for it. Einstein was a pacifist and didn’t like war. When he heard that the bomb was going to be used against Japan he wrote a letter to President Roosevelt, begging him not to use it. The President ignored him and the bomb was dropped. After the war had ended Einstein said, â€Å"The war is won, but the peace is not,† (Albert Einstein www.collegetermpapers.com). Albert Einstein died, due to natural causes, on April 18, 1955 when he was 76 years old (Einstein, Albert). Albert Einstein was a brilliant scientist who enlightened the world with his many new ideas. Einstein is one of the most brilliant men in the history of the Earth. He was a good person and didn’t approve of violence or war. His theories, ideas, and formulas have had an awesome affect on mankind. Research Papers on Albert Einstein Enlightened The World With His Innovation - Physics Research PaperBook Review on The Autobiography of Malcolm XPersonal Experience with Teen PregnancyAppeasement Policy Towards the Outbreak of World War 2Hip-Hop is ArtAssess the importance of Nationalism 1815-1850 EuropeTrailblazing by Eric AndersonWhere Wild and West MeetStandardized TestingThe Relationship Between Delinquency and Drug UseResearch Process Part One

Is American Government corrupt in its purchase of land Essay

Is American Government corrupt in its purchase of land - Essay Example (Walter Lynwood Fleming lectures in Southern history. Louisiana State UP. Crosby, A. W. (1999). "Ecological Imperialism: the overseas migration of western Europeans as a biological phenomenon." American encounters: natives and newcomers from European contact to Indian removal. London: Routledge. Hoar, W. P. (2003). Manifest Destiny: Many 19th-Century Americans Believed Their Young Nation Was Destined to Extend the Benefits of Freedom and Opportunity across the Continent-From Sea to Shining Sea. The New American, Vol. 19. Lubragge, Michael T. "Manifest Destiny." Revolution to Reconstruction. Department of Alfa-Informatica of the University of Groningen in the Netherlands. http://odur.let.rug.nl/usa/E/manifest/manifxx.htm Remini, R. "Andrew Jackson and Indian Removal." (1988). The legacy of Andrew Jackson: essays on democracy, Indian removal, and slavery. (Walter Lynwood Fleming lectures in Southern history. Louisiana State UP. .. Marshall, W.I. (1911). Acquisition of Oregon and the Long Suppressed Evidence about Marcus Whitman. Vol. I., pages 25-140. McClintock, T. (2003). "British newspapers and the Oregon Treaty of 1846." Oregon Historical Quarterly. Vol. 104(1), 96-109. Merk, F. (1967). The Oregon Question: Essays in Anglo-American Diplomacy and Politics Cambridge, Mass.: Belknap Press. Morrison, M. A. (1997). Slavery and the American West: The eclipse of Manifest Destiny and the coming of the civil war. Chapel Hill: University of North Carolina Press. Neu, C. T. (2002). Handbook of Texas Online, s.v. "ANNEXATION," http://www.tsha.utexas.edu/handbook/online/articles/AA/mga2.html (accessed May 30, 2006). Remini, R. "Andrew Jackson and Indian Removal." (1988). The legacy of Andrew Jackson: essays on democracy, Indian removal, and slavery. (Walter Lynwood Fleming lectures in Southern history. Louisiana State UP. Rutland, R. A. 1987. James Madison: The Founding Father. New York: Macmillan. Smith, Gene A. 1999. "Our Flag Was Display'd Within Their Works": The Treaty of Ghent and the Conquest of Mobile. Alabama Review 52 (January): 3-20. Spence, M. D. (1999). Dispossessing the wilderness: Indian removal and the making of the national parks. New York; Oxford UP. Stephanson, A. (1995). Manifest Destiny: American expansion and the empire of right (Critical Issue Book). HarperCollins. Stuart, R. (1988). United States Expansionism and British North America, 1775-1871. U. of North Carolina. de Tocqueville, Alexis. (1990). Democracy in America, vol. 1 (New York: Vintage Books. 1835. Tutorow, N. E. (1978). Texas Annexation and the Mexican War: A Political Study of the Old Northwest. Palo Alto: Chadwick House. Wilson Moore, S. A. (2003). "We Feel the Want of Protection": The Politics of

Prevention of Financial Frauds Research Paper Example | Topics and Well Written Essays - 2000 words

Prevention of Financial Frauds - Research Paper Example The paper also discusses about the types of financial frauds according to their nature; inclusive frauds and exclusive frauds. There are two types of frauds according to the people involved in the fraud and these two types are internal frauds and external frauds. Besides defining these frauds, the paper explains how such frauds can be prevented. The paper also focuses on one of the biggest financial scandals; Enron and it explains how the management of Enron was successful in their fraudulent activities. It also highlights the impact of Enron’s case on the overall economy. INTRODUCTION Financial frauds are widely perceived to be deliberately made criminal acts that seriously violate civil law while based on financial transactions and meant to attain myriad personal benefits. For the last so many years, auditors and financial analysts have been emphasizing to eliminate the financial frauds and for this purpose there have been many research conducted on this given topic. With the passage of time and as more and more financial frauds have emerged, the need to fight against these financial frauds have increased enormously and people of all ages have to face consequences of such financial frauds.In criminal law, the word fraud is defined as a planned and calculated deception which is made for some kind of personal gain or to damage another individual. On the other hand, financial frauds mean frauds that occur particularly in the financial statements or financial documents of the company like balance sheet, income statement etc in order to manipulate the financial streng th of the company. Financial Frauds can be planned on a large scale which might have an impact on the overall industry or economy of the country and there might be financial frauds which might not be as large but these frauds would weaken the financial stability of an organization. Both these types of frauds have become a serious issue for everyone who is involved with the organization either directly or indirectly. Since financial frauds could affect the economy and organizations and everyone who is involved with the organization therefore it is critical to stop such financial crimes and to prevent such financial frauds there have been several techniques, tools, applications and methods developed by auditors and financial analysts from all over the world and still more research is being done on the topic (Singleton, & Singleton, 2010). LITERATURE REVIEW It is important for the organization and employees of the organization who are responsible for handling and managing of important and sensitive documents to keep these documents in safe and do not let anyone to have access to such documents as one of the ways through which financial frauds can occur is to have access to such sensitive information. A layered security approach and effective tools are required to handle this dramatic emergency of felonious financial frauds and by controlling who first receives sensitive documents like bank statements, small organizations can prevent financial fraud occurrence (CBIA News, 2007). Financial information of a corporation is used by investors in order to evaluate the company’s progress and growth and its profitability as well as in order to predict the future profitability of the organization. Thus, these financial statements are used by investors to make decision whether they should invest in the company or not. Therefore, one of the greatest risks faced by investors is that the financial sta

Strategic Management Accounting and applying it

Strategic Management Accounting and applying it With the rapid development of the global economy, traditional management accounting has been difficult to meet the business strategic management and requirements. Strategic Management Accounting(SMA) for the modern enterprise is of great significance. However, it is a new techniques and approaches. Although strategic management accounting has been developed over 20 years, the SMA is still debatable. In addition, a number of scholars have experienced to define what SMA is, however, the opinions of the scholars is still not yet able to be generalized. Yet, strategic management accounting is still at the exploratory stage. Management accounting plays a crucial role in the business world. It provides important advice in order to make decision for the firms in the western society. The costs of offering excellent products strategically need to be fully integrated into the enterprise cost system and being reported by these systems. Management accounting helps monitoring the performance of the management. Therefore, the customers can then be securely kept in the same market. This could also be helpful on understanding the market in a better way. Strategic management market aims to obtain the information of the rivals in the same market; this provides support to their business when making decision since the owner could adjust their budget plan according the reports of the strategic management market. Strategic management accounting is recently developed in management accounting. It involved in planning, control and requires financial information. In the strategic management planning and control systems, R.N.Anthony believes that there are two different oriented processes which are externally and internally. Externally oriented process is a financial accounting. Moreover, an internally oriented process is including strategic planning, management control and operational control. During the strategic planning process, it is the role of formulating strategy and it emphasis on planning. Planning defines aims, objectives and targets of organizations and also does formulation, evaluation and selection of policies, strategies, tactics and actions to achieve them. The orientation is planning outside the organization which is relating to the organizations environment. Secondly, after strategic planning, management control would be followed. The main function of this process is implementing strategy which can be a part of the planning. In the final stage, operational control is mainly responsible for controlling however also performing the tasks as well as planning. In this process it ensure that resources and obtained and used effectively and efficiently to achieve organizational goals and procedures adhered to or appropriate remedial action taken. It normally occurs within the organization. Strategy orientated accounting complements the traditional concerns of the West accounting. It focuses on the additional costs in order to maintain competitive advantages of enterprises of actual and potential rivals. It focuses on the cost impact enterprise products and marketing strategies and it can be seen as an essence for success in todays meeting the challenges of an increasingly global market. Generally speaking, such re-orientation is another license management accounting focused on the value of consumer generated relative to its competitors. It also helps monitoring the companys performance in the market variables using a series of strategic decisions over the horizon which would be long enough to achieve the strategic plan. These concepts form the core of the new concept of SMA. In addition, there are 12 strategic management accounting practices. They are competitive position monitoring, strategic pricing, competitor performance appraisal, competitor cost assessment, strat egic costing, value-chain costing, brand value monitoring brand value budgeting, attribute costing, quality costing, life-cycle costing and target costing. However, the main methods in SMA which are strategic costing, target costing and product life-cycle. Although there are a lot of practices, there is still of a lower usage and recognized by a couple of organizations. In 1981, Ken Simmonds has firstly proposed the strategic management accounting, he developed the SMA definition. After his speech, SMA has been concerned day by day. In the speech, he mentioned to collect management accounting information about a business and the competitors for the uses in developing and monitoring the business strategy. He argues that management accounting should be more outward looking and should help the emphasis to place upon relative levels and trends in real costs and prices, cash flow, market share and stewardship of the resources available to the business. It can be developed and controlled the enterprise strategic. Ken Simmonds suggested that profits are not from internal efficiencies but from the companys competitive position in its market. He raised several ideas for the application of SMA in the business. He stressed the importance of the learning curve with respect to achieve strategic advantage by forecasting cost reductions and thus selling price reductions of competitors. He also drew attention to the importance of early experience to the new product as a meaning to give a unique advantage over competitors. Major competitor should be able to reduce the sales price of the products which should further increase its production and enhance its market share; which eventually force some competitors to leave the industry. Secondly, Simmonds shows that the cost-volume-profit relationship of competitors could predict the price response and management accounting functions to help assessing the cost structure of each major competitor and relating this to their prices. In addition to handling costs and prices, Simmonds concentrated on volume and market share by monitoring the movement of the market share as the main products, companies can see if it is acquired or lost status and competitors will show different strength in the market share. Including detailed information on the market, management accounting report will help to enable more strategic management accounting-related. Simmonds suggested that the market share of the statements may be included in managed accounts. He believes that SMA will develop in management accounting in the future. One of the main advocates of Strategic Management Accounting is M.E. Porter(1985). His argument on strategic management is considered as the important information. Porter mentions a two pronged approach. First, he assessed various aspects of the industrys long-term profitability. He believes the five competitive forces will contribute to strategic balance. This is a threat to new entrants, substitute products or services enter the market, competition among existing institutions within the industry, bargaining power of suppliers and consumers. These five forces fully reflect the competitiveness of many enterprises in an increasingly competitive. However, Porter has also raised the question of the relative position of the enterprise in the industry. This issue is important because it affects the ability of enterprises to create profits above or below the industry average. Returns may be higher than average to achieve a sustainable competitive advantage. This is achieved by three basic generic strategies which are cost leadership, differentiation and focus. Cost leadership means that companies intended to serve as the lowest cost of production in the industries. This is achieved by economies of scale; capital of the experience curve effect, tight cost control and cost minimization. Also, the company aims to provide a number of different levels of product and service value to customers. It can generate a premium price. This is the differentiation part. Focus is another part of the bargaining power which concerns about the cost and differentiation focus. Porter mentioned that the value chain is needed to determine the future of the practice of strategic management accounting. Value is the customer willing to pay which is a function of the image products. In the value chain, there are nine elements. Some of these cost drivers may be controllable. The nine elements of the value chain can also be separated as either support activities or main activities. For the support activities, they are firm infrastructure, human resources, technology development and procurement. And the main activities are inbound logistics, operations, outbound logistics, marketing and sales and services. For example, Internal value chain analysis is the objectives of promoting enterprises to eliminate useless operations and reduce waste. The factory analyses the operating level step by step. The main reason is to focus on the market and customer. The operations and the activities of the business-internal price chain analysis enable the cost management of enterprises to maintain the basic operating level, and explore each layer of worth operations, eliminating useless operations. The value of Competitors chain analysis can identify the merits and shortcomings in the company. The conclusion of the market and competitors analysis that compared to the competitors on the market, production quality and diversification may not have too much effect. If the strategic can improve the quality or diversification in product to enhance competitiveness, it would be hard to achieve. On the other hand, if firm blindly relying on low prices to gain market share, it will lead to greater losses. In the analysis, the impact of the cost drivers on each of the elements must be assessed by efforts. Also, there must be a satisfactory margin which produced by the cost of the nine elements. Once this is completed, manager must try to make analysis of their own competitors in the same way. Strategic advantage will be able to establish if the elements of the total cost is less than competitors. It is necessary to adopt a more positive attitude to assess if the profit margins higher than those of competition. If not, it is needed to develop strategies to achieve the low cost advantage by controlling the cost drivers. The cost savings would lead to a reduction on costs or improve productivity. Marketing, sales and service costs may be reduced more efficiently, if the reduction in external fault. An obvious example provides a good customer support services to the public. If a Volkswagen breaks down occurs, while the car is in a warranty period, the rescue vehicles comes out and fix it. If it cannot be fixed, and then provide replacement. This is would be good way handle but the cost would be expensive (C.DRURY, 2008). Shank based on Porter (1985) proposed three generic strategies in order to achieve sustainable competitive advantage. Shank also mentions the needs for management accounting to support the enterprises competitive strategy and clarify two different types of competitive strategy the first one is cost leadership and product differentiation. The second one is demand different cost analysis perspective. For example, standard product cost is likely to be a very important tool for management control in the company that pursuing a cost leadership strategy in a mature commodity business. On the contrary, standard product cost is probably not important after the differentiation strategy of enterprises. With the market-driven, there is rapidly changing and fast-growing business. A companys pursuit of product differentiation strategy may require more information than on the cost of the leading about new product innovation, design cycles, research and development expenditures and marketing cost analysis. The difference between the cost leadership and product differentiation which depend on the primary strategic thrust of the firm. Recently, Professor Bromwich(1994) further discusses strategic management accounting and definition of strategic management accounting such as the provision analysis of financial information on the firms product markets, competitors costs, cost structures, the monitoring of the enterprises strategies and those of its competitors in these markets over a number of periods. Bromwich found that SMA is a development of management accounting. This new techniques needed to be further discussed by the accountants in the future. Moreover, Bromwich mentioned that the role of accounting is going to extend in two directions when adding the strategic perspective to traditional management accounting. First, in strategic cost analysis, costs need to integrated into it and thus align costs with strategy. Secondly, in a fairly general way, the cost structure in competitors businesses and to record the changes over time. To achieve this, Bromwich also highlights this distinction identifying two domina nt approaches to SMA. One seeks to cost the product attributes offered by a companys goods. It is to attract customers. The other approach is to cost the functions in the value chain which provide value to the customer. (Bromwich and Bhimani ,1994) In the cost leadership strategy development trends, as well as obsolete the traditional cost accounting. SMA focus is based on the benefits and it is doubtful for the standard costing performance measurement; suspected the use of flexible manufacturing costs, budget control, a worship of the budget; strict adherence to the traditional product cost pricing decisions; one to consider the cost of competitors; the absence of formal consideration of the marketing costs. Roslender (1995) determine the target cost as a domain within strategic management accounting. This is the reason why focus on the external part and this is a market-oriented approach for product pricing and cost management. In addition, it involves the proliferation of management accounting throughout the organization and active participation of staff in a broad range of management functions. Their goal is to achieve the target cost, including the identification, evaluation and use of cost functional analysis of the product attributes and research opportunities to reduce costs throughout the value chain. Moreover, a recent contribution to the role of SMA, emphasizing the management accounting in the development and support the overall competitive strategy of an organization is the Balanced Scorecard. The purpose of the Balanced Scorecard is to encourage behavior consistent with organizational strategy. It includes a comprehensive framework for performance measurement to clarify, com munication and management strategy. (Kaplan and Norton, 1992). He sees SMA as an approach that to account for strategic positioning by the trials to integrate the views from the previous marketing texts into management accounting. Robin Roslender and Susan J.Hart mentions that SMA is intimately associated with both management accounting and marketing management because SMA is on a strategic level who attends to change in the environment outside the enterprise but not limited to this one part of the enterprise, SMA explore the whole industry value chain in the business information and improve the enterprises economic environment. It emphasis that enterprise development and environmental change are consistent, in order to achieve the optimal effectiveness of industry, SMA requires marketing management to collect the information of competitors. The management accountants collect, compare, and analyze the information. The analysis of SMA is depending on the information from marketing management. It is controversial that if it is necessary for the management accountants to handle to the marketing information or the marketing management can obtain the information with their own tool. Innes (1998) believes that strategic management accounting for the provision of information to support strategic decision-making in enterprise. Strategic decision-making usually involves in a long-term period, there is a significant impact on the organization, even though they may have an internal element, and they also have external factors. This definition was introduced that provide information in order to support an organizations principal long-term decisions, such as the use of activity-based costing information, provide the relevant information product structure, the introduction and abandonment decisions are the domain of SMA. This view is support by Cooper and Kaplan (1988) who state that strategic accounting techniques are designed to support the entire organizations competitive strategy. Generally speaking, the power of using information technology is to develop more sophisticated product and service costs. Despite strategic management accounting has received, there is still no comprehensive conceptual framework of what strategic management accounting (Tomkins and Carr, 1996). For example, Coad(1996) states that SMA is an emerging field whose boundaries are loose and there is still no unified view of what it is or how it might develop. The existing literature in the field is both disparate and disjointed (Coad, 1996:332). There is an exception such the survey which conducted by Guilding et al. (2000). The survey sample included 312 large companies. Guilding et al. found that recognition of what is difficult to determine the composition of the strategic management of generally accepted accounting practice. According to the review of the literature, they identified 12 strategic management accounting practices including value-chain costing, strategic costing, target cost, life-cycle costing, attribute costing etc. These are being used to determine the practice, it is a must demonstrate one or more of the following characteristics: the environment and market position focus on competitors; and long-term, forward-looking direction. At the end of the experiment, Guilding et al concluded that 12 strategic management accounting practices are of relatively low usage, there are two factors that should not dismiss their potential. First of all, all the evaluation of SMA practices may be significantly higher than expected utilization of the advantages of scoring points. Secondly, there are still many companies have abandoned the usages of the SMA. These findings showed that there is a difference between the neediness and the actual reports conducted. It finds that there the practicing accountants do not familiar with the usage of the SMA. This gives supports to the findings of Tomkins and Carrs (1996) while they believed that the SMA is ill-defined. In addition, it is still lacking of the strategic management accounting consensus. (Lord, 1996) stated that a number of strands have been used to describe the strategic management accounting. It magnifies the internal focus of traditional management accounting and the external information to competitors. The linkage between the strategic position which decided by the companies and the anticipated emphasis on management accounting and lastly obtaining competitive advantage by interpreting methods to reduce costs or to boost the varieties of the companies goods by exploiting the relationship between the value chains and generalizing the cost drivers. In conclusion Strategic management accounting is recently developed in management accounting. It involved in planning, control and requires financial information. Nevertheless, SMA have not formed a unified knowledge. While some firms may have heard SMA. They may lack for a clear understanding in SMA. Although SMA has lots of different views from various authors. For example, Simmonds is the earliest to introduce the strategic management accounting. He mentions to collect information on business competitors. Than Bormwich has further information SMA is not only to collect information . It still need to Research and competitors on their own competitive advantage and value creation process and research a long-term decision-making cycle in the enterprise perspective, for the marketing of these products and services give enterprises the total revenue. In addition, Porter identified 3 generic strategies in SMA to achieve sustainable competitive advantage. .However ,Innes (1998) believe that strategic management accounting for the provision of information to support strategic decision-making and Cooper and Kaplan (1988) views that Strategic Accounting technology is designed to support the entire organizations competitive strategy to develop more sophisticated products and services costs . On the other hand,lord (1996) identified SMA not only analysis external competitor information but also extend the main point of traditional management accounting. They are all authors who hold different evidence to support their own mind in SMA, so SMA is totally confide, it is remains a mystery .,In my opinion, the main reason of SMA occurs because Economic is developing very fast and SMA is reclamation and atone for traditional management accounting in a new environment. However,SMA has many of obstacles in developing process such as enterprise keep continue to apply the SMA in the practical application and do adjustment and innovation , thereby it can promote the development of SMA application to make it update. So I believe that Although SMA lack of consistent theory at this moment , it will be a big management accounting develop in the future. Bibliographies: Bromwich, M. Accounting information for strategic excellence Bromwich, M.,1990 The case for strategic management accounting : the role of accounting information for strategy in competitive markets.Accounting Organization and Society, Vol 15, No  ½ , pp.27-46 Cadez, S.,2008 An exploratory investigation of an integrated contingency model of strategic management accounting ,Accounting, Organizations and Society,33,pp.836-863 Drury,C. 2008, Management Costing Accounting, 7th ed. , London: South-Western. Horngren,C. T. ,1999,Management and cost accounting London: Prentice Hall, 1999 Lucey,T.,1988 Management accounting 2nd ed. London: DP Publications Roslender,R. and Hart,S.,2003 In search of strategic management accounting : theoretical and field study perspectives .Management Accounting Research 14 , pp.255-279 Ryan, B.,1998, Strategic Accounting for Management 5th ed ,Australia: Thomson Learning Tillmann, K.,2008 Strategic management accounting and sense-making in a multinational company, Management Accounting Research ,19,pp.80-102 Wright, D.,1996 Management accounting London: Longman

The Percept of Pain Essay -- Biology Essays Research Papers

The Percept of Pain: Where does it come from? In class we have discussed the concept of pain, concluding that a conflict between what the brain anticipates occurring and what actually occurs has the potential to cause the perception of pain. Furthermore, it was suggested that genetics might have a role in the experience of pain, particularly when applied to the discussion of phantom limb pain. However, I found these inferences a bit unsatisfying and walked away with more questions than answers. Where does chronic pain come into the picture? Why is a stimulus that is painful for one person not for another? And the question that puzzled me the most: how, from a neurobiological perspective, can an individual experience pain in her arm if she was born without one? Pain, a component of the somatosensory system, is defined by the International Association for the Study of Pain as "an unpleasant sensory and emotional experience associated with actual or potential tissue damage, or described in terms of such damage" (1). The perception of pain serves as a defense system to maintain homeostasis, warning of injury that should be avoided and/or treated. Injured limbs actually inhibit voluntary movement to promote necessary healing processed (2). So essential is the painful response that those individuals born with congenital pain insensitivity do not react to pain, often resulting in severe, permanent tissue damage, and even premature death. A crucial concept in the definition of pain is that it is indeed a perception, therefore involving the brain's rumination and elaboration on corresponding input. This may be paralleled to another sensory perception, vision. Although the optic nerve head should cause a "hole" in an individual's... ...ally cynical about notions that are not physiologically observable, I am surprisingly excited by the idea of a neuromatrix and look forward to rethinking my pervious understandings of the nervous system's workings. It may be interesting to see how the I-function is involved with this process and why pain treatments such as biofeedback have been known to produce positive results. References This paper reflects the research and thoughts of a student at the time the paper was written for a course at Bryn Mawr College. Like other materials on Serendip, it is not intended to be "authoritative" but rather to help others further develop their own explorations. Web links were active as of the time the paper was posted but are not updated. Contribute Thoughts | Search Serendip for Other Papers | Serendip Home Page http://serendip.brynmawr.edu/cgi-bin/comments

Machiavelli’s Pyschological Game in “The Prince”

Machiavelli's â€Å"The Prince†: By Any Means Necessary Part 15 of Machiavelli's The Prince, entitled Of the Things for Which Men, and Especially Princes, Are Praised or Blamed, states that, in order for a man to maintain control of a government and better that territory, he must engage in certain actions that may be deemed immoral by the public he serves. Machiavelli argues a valid point, that the nature of man is twofold, encompassing good and evil, right and wrong. The effectiveness of his argument, however, relies on the fact that the person reading his essay is an objective observer of human nature. Not leaving this to chance, Machiavelli plays a psychological game with the reader in order to convince them of his argument. Machiavelli prefaces his thesis with commentary that attempts to place the reader in a subordinate state-of-mind. He confesses to the reader that he fears sounding presumptuous for writing about a subject covered many times before by others and differing from their opinion in the matter. This statement places the author at the mercy of the reader and prepares them to hear an idea that may not be popular. Having been asked forgiveness or the pride of the author, the reader drops barriers that he may have against arguments driven by ego and opens his mind to Machiavelli on a personal, sincere level. By placing himself at the feet of the reader, Machiavelli puts himself and his argument in a position of power. He wastes no time in using this power to gain more control over the reader. In the next sentence he states that his intention is to create an outline for behavior in public office † of use to those who understand†. This statement compels the reader to agree with the points that the trustworthy, orthright Machiavelli argues, or be relegated the ranks of those ignorant dullards that do not understand. Machiavelli then presents his thesis, that a ruler must use both good and evil in order to maintain his power over the state. The reader has almost no choice but to accept this idea before any proof has been given. With the reader in the palm of his hand, Machiavelli needs only to make a very general argument of his point to convince the reader of its validity. The author states that there are actions for which a prince is either praised or blamed. He lists many examples of good qualities and their opposing attitudes. Instead of labeling them good and evil, however, Machiavelli titles them imaginary and real. By calling the good traits and the leader who possesses them imaginary, he removes the bite that the mention of evil doing may have on the reader. Removing this emotional punch makes his thesis, that evil behavior is necessary to properly rule, obvious. Machiavelli applies the rules he sets out for successful management of a nation to his own writing. He is cautious not to offend the reader ith a statement that is too specific. He manipulates the mind of the reader in order to quell his emotions and make him more accepting of his opinion. He seems weak when he is most powerful and seems powerful when he has no legs to stand on. He is cautious and polite when his foe's defenses are up and attacks with all of his resources at his foe's weaknesses. Machiavelli writes a strongly convincing essay. The proof for his opinion lies not only in the words he speaks but in the flow and believability of the work itself through the utilization of the very techniques he exhorts.