Wednesday, July 31, 2019
Outline the Level of Engery Security in the Uk
Assess the level of energy security in the UK Energy security is defined as the extent to which an affordable, reliable and stable energy supply can be achieved. Over the last few decades, the energy situation in the UK has constantly been changing, from producing enough oil and natural gas to be a net exporter of both fuels to now being on the brink of not importing and producing enough energy to meet the nationsââ¬â¢ demands.The past decades of the UKââ¬â¢s energy were probably brighter days than what we can look forward to in the future, with one researcher from Cambridge University, Professor David MacKay, suggesting the UK could face severe blackouts by 2016 (UK ââ¬Ëcould face blackouts by 2016ââ¬â¢ ââ¬â BBC News Sept 2009). Although the general use of energy in the UK has not increased huge amounts, with per capita usage in 1965 at 3. 6 tonnes oil equivalent per year and in 2005 at 3. 8 tonnes oil equivalent, the energy security of the UK has worsened considerab ly.As global population increases and more countries are using larger amounts of fossil fuels to meet their energy demands, the UK is limited to the amount it can import and is put under pressure to use more renewable sources of energy. Problems within geopolitics has also caused problems for the UKââ¬â¢s energy security as prices fluctuate, changing the amount of oil we can export and how much we have to pay for our imported energy. Past When BP records began, the UK was getting 98% of its primary energy from burning fossil fuels like oil, natural gas and coal mainly due to the increasing transportation and power generation sectors.Pre-1976, the UK was a large importer of oil due to the fact there were very few known oil sources that could be used domestically. In the following years North Sea oil was discovered and production got underway, meaning the UK could gradually reduce their imports and rely more on domestic oil. Within a few years, in 1981 the UK had become a net expor ter of oil showing that at this time there was no major issue with energy security but instead that there was a surplus and a chance to make some money. The use of natural gas in the UK did not get started until 1968 and production was thriving for 30 years ntil its peak in 2000 and then saw a gradual decline. The UK imported very little gas, and most of the gas produced from the North Sea was consumed in the UK and only for a brief period did the UK actually export natural gas. During the peak times of natural gas production, it was introduced as a replacement for coal for home heating and power generation as itââ¬â¢s a much cleaner source of energy and could help to reduce the air pollution in cities. Up until 1995 the UK imported some natural gas from Holland and Norway which could also be an important connection for the future.In the 60s, coal was the UKs main source of primary energy, accounting for around 60% of the daily consumption, but by 1999 this number had declined to just 16%, showing how the UK had found other sources of energy giving a much larger diversity to their energy consumption. If you were to give the UK a score for the energy security index for this period, it would probably be a similar score to today but for different reasons. The diversity score would be much lower as it is clear that the UK relied on coal, oil and gas and got very little energy from any other sources.However, the availability score would be much higher because we relied much less on imports and the majority of energy consumed was produced domestically. Present In 2006, the percentage of primary energy that comes from oil, coal and gas had reduced from 98% to 92%, showing that UK had introduced new renewable schemes and were increasing their diversity. Over the past 4 decades, population has increased from 54,350,000 to 60,245,000 but the per capita consumption has remained fairly constant with a slight increase to 3. 8 tonnes oil equivalent.Although the UK was re lying less on oil and gas consumption, we had once become a net importer of oil in 2006, when North Sea Oil production had started to decline. The falling production and rising prices of oil are predicted to have a huge negative effect on the UKââ¬â¢s economy. We could see a ? 5 billion profit in 2000 to a deficit of over ? 20 billion by 2012. It is estimated that there are still 20 billion barrels of oil available to exploit, but there is a worry that in the competitive market, investment is likely to go to other places in the world and this oil could go to waste. There are also worries that with the declining production nd increased reliance on imports that our oil supply could be limited. There is hope that drilling in the Falkland Islands will produce enough oil to pay-off the billion pound deficit. The UK is also having serious problems with coal and gas production which is leading to even more imports. We have once again become a net importer of both fuels, and as the marke t becomes more competitive these fuels will sell themselves to the highest bidders meaning that everyone in the UK will have to start paying more for their energy. Many people are starting to question why we do not use more renewable energy sources like wind, solar or nuclear energy.Critics say that we shouldnââ¬â¢t rely on wind energy because of its intermittent nature and it would make more sense to spend the money on improving nuclear technologies. The argument for nuclear energy is a controversial one however as people have heard worrying things about nuclear power plants. ââ¬ËAs long as you donââ¬â¢t mention the words Chernobyl, or nuclear waste, or planning permissionââ¬â¢ (Association of Commercial Energy Assessors (ACEA) 2011) nobody would have major problems with nuclear energy but would instead see an opportunity to produce lots of cost-effective, clean energy.A report from the Lords economic affairs committee has also suggested it would be worth while spending money on new power plants that are ââ¬Ëconnected to carbon capture and storage schemesââ¬â¢. This report also attacked the governmentââ¬â¢s plans of relying more on clean energy sources, saying that it is a way of ignoring the UKââ¬â¢s energy crisis and could also start costing households and extra ? 80 per year. It is clear that at this moment in time, the UK is fairly energy insecure as it has a massive reliance on foreign imports and the diversity of energy sources is fairly limited.Energy security has become a key issue for the government and there are plans in place to try and sort the problem. Future/Key Concerns Perhaps the biggest worry for the UKââ¬â¢s energy future is highlighted in the book ââ¬ËSustainable Energy ââ¬â Without the Hot Airââ¬â¢ by Professor David MacKay, where MacKay says the UK ââ¬Ëcould face blackouts by 2016ââ¬â¢. The book concluded with the fact that the projections for power stations and new technologies does not add up and ââ¬Ënot enough power capacity is being builtââ¬â¢. He told BBCNews this could happen while coal and nuclear power stations come to the end of their productive lives and are phased out. Professor MacKay believes we need to invest more money into renewable and blames the public, for rejecting proposals of wind farms and nuclear power plants while demanding a unchanged lifestyle, for the possible energy problems. He also says how he thinks the blackouts could be the only way to get people to realise that we need to invest in modern nuclear technology and other clean sources of energy, rather than relying on the limited supplies of coal, oil and gas.In another report, written by Ian Fells (a professor at the University of Newcastle), the point about the blackouts was reinforced and the extent to which it could cause huge problems for the UK was made evident when he said ââ¬ËWe had a power cut in 2003 for about 12 hours in the City of London ââ¬â the consequential loss w as about ? 700m because everything stops. All you IT stops, the stock market doesnââ¬â¢t work. ââ¬â¢ This shows the economic losses of 12 hours of blackouts in just the City of London, so the threat of national blackouts for days would cost the UK economy billions of pounds.Fellsââ¬â¢ report shows the same gloomy future as Professor MacKayââ¬â¢s book, with worries that over the next decade the UK will lose one third of its electricity producing capacity as we wonââ¬â¢t have the renewable energy to cope and nuclear power stations wonââ¬â¢t be ready. Fells also makes a point about how we will have to keep many nuclear and coal-fired power stations open long past their ââ¬Ësell-by-dateââ¬â¢ which would not be good for the environment. Fells believes the controversial Kings North power station in Kent could also be needed, but it would need to be fitted with carbon capture and storage technology before it was brought into use.Ofgem have produced a major report on Britainââ¬â¢s energy supplies, to which it was concluded that by 2015 we will be hit by a ââ¬Ëperfect stormââ¬â¢ that could cost the UK at least ? 200 billion to secure our energy supplies but to also meet carbon emissions targets set by the Kyoto Protocol. Conclusion Over the past 5 decades, the UKs energy situation has never been great, we have always relied on some foreign imports and we have never really introduced any major renewable energy schemes.However, our energy security has become progressively worse and is predicted to get worse still. If we do not start to introduce some more nuclear plants or renewable energy schemes then we will have very little energy available to us as oil prices rise and supplies run low. Power is soon to become a very expensive commodity as we try to cope with the challenge of rapid growth and so it is certain that very soon everyone in the UK will have to start paying more for their power.
Tuesday, July 30, 2019
Artificial Posterior Teeth Denture Prosthodontics Health And Social Care Essay
Natural dentitions contribute to a figure of unwritten maps, therefore to keep these maps natural dentitions have to be restored once they are lost. A.C Elias et Al. ( 1 ) reveal that as a consequence of tooth loss maps as address, chew and visual aspect are harmed. Further John Joy Manappallil ( 2 ) explains that with the loss of teeth the psychological province of the patient may be harmed due to the bad visual aspect. The physical province of the patient may besides be affected due to the inability to masticate nutrient and hence weight loss may happen. One of the options available to reconstruct the maps lost subsequent to teeth loss is by the usage of a complete dental plate. Manappallil ( 2 ) provinces that patients expect dental plates to be recollective, supply esthetics, map and comfort. This paper will discourse the standards used to choose posterior unreal dental plate dentitions in order to accomplish a successful complete dental plate intervention. Jason F. McCord et Al. ( 3 ) reveal that the choice of posterior dentitions is a important portion of the line of intervention that nevertheless may non be considered by many tooth doctors and that this determination is chiefly left to the technicians. Aaron H. Fenton ( 4 ) provinces that it is unadvisable to non affect the patient during the procedure of choice of dentition. The choice of posterior dentitions is a complex procedure and in which a figure of factors must be considered. McCord et Al. ( 3 ) province that posterior dentitions should be selected depending on the patient ââ¬Ës demands. Hence, the clinician should see occlusal, stableness, and aesthetic factors during the procedure of choice. This means that a dental plate is considered successful when the patient feels comfy utilizing it. Elias et Al. ( 1 ) province in their reappraisal that unwritten comfort comprises deficiency of annoyance, aesthetics and masticatory efficiency. Deepak Nallaswamy Veeraiyan et Al. ( 5 ) point out that fro m the patient ââ¬Ës position the unreal dental plate dentitions are the most of import constituent of the dental plate as their map is to supply aesthetics, chew and address. As already mentioned above by Manappallil ( 2 ) the psychological and physiologic province is affected by the loss of dentitions. Psychological and physiologic province of the patient can be improved through complete dental plate intervention due to maps of unreal dentitions. Manappallil ( 2 ) explains that following a successful removable complete dental plate intervention the patient should be able to return to her/his normal activities, should be able to socialise confidently and should be able to masticate nutrients usually so that the sum of nutrient consumption is non comprised. Furthermore, Manappallil ( 2 ) besides reports that a complete dental plate must be well-retained, supported and stable so that it functions expeditiously. Posterior dental plate dentitions can lend to keeping and support. Mana ppallil ( 2 ) provinces that certain occlusal strategies can be utile in diminishing sidelong forces, therefore bettering keeping. He proceeds by explicating that dental plate stableness is affected by occlusal factors ; a decrease in sidelong forces and proper occlusion can help in bettering dental plate stableness. R. Mericske-Stern et Al. ( 6 ) suggests that the chief ground for a complete dental plate being described as unsatisfactory is denture instability and hurting during biting. In order for posterior unreal dentitions to execute their map and supply comfort, masticatory efficiency, aesthetics, dental plate stableness, keeping and cause no bone reabsorption they are selected depending on certain standards which are cuspal disposition, size, shadiness and stuff. Artificial posterior dental plate dentitions are available with different cuspal dispositions. Manappallil ( 2 ) provinces that the angle between the horizontal plane and cusp slope is termed cuspal disposition. Veeraiyan et Al. ( 5 ) grouped posterior dentitions harmonizing to their cuspal disposition or occlusal morphology into three groups. The first group comprises the cusp dentition that are subdivided into anatomic and semi-anatomic. The other two groups are the cuspless dentition and the particular tooth signifiers. Veeraiyan et Al. ( 5 ) province that anatomic dentitions are the most normally used and supply superior aesthetics. Their cusps may organize and angle of 33Aà ° or 30Aà ° . Their high quality to other types is chiefly a consequence of their resemblance to natural dentitions, their good masticatory map and their ability to diminish rotary motion of a dental plate. Nevertheless, drawbacks include that they are hard to put into balanced occlusion and the fact that s idelong forces displace the dental plate easy when these dentitions are used. Veeraiyan et Al. ( 5 ) reveal that semi- anatomic dentitions are besides termed modified-cusp or low-cusp dentitions. They make clear that cusps of semi-anatomic dentitions make an angle of 20Aà ° or 10Aà ° . Semi-anatomic dentitions are preferred in instances of unnatural jaw dealingss. They pose less trouble during puting into balanced occlusion, let for dental plate stableness during masticating as they cut down the consequence of sidelong emphasiss on the dental plate. However they show a lessening in masticatory efficiency and aesthetics. Manappallil ( 2 ) provinces that cuspless dentitions are besides referred to as level or monoplane or zero-degree dentitions, and that they were produced with the purpose of cut downing sidelong forces on the dental plate to better stableness. Veeraiyan et Al. ( 5 ) explain that teeth with a 0Aà ° cusp angle are indicated with neuromuscular upsets and hapless ridg e relationships. The benefits of cuspless dentitions are flexibleness during puting, decrease of the consequence of sidelong forces on dental plates, and proviso of more lingua room. However, they show a lessening in masticatory efficiency and supply least aesthetics. The last tooth signifier would be the particular tooth signifier. Veeraiyan et Al. ( 5 ) mentioned particular tooth signifiers which included French ââ¬Ës buttockss, VO buttockss and Sosin- bladed dentitions. In general, these can supply chair to excellent cutting efficiency but show hapless aesthetics and are more expensive. Bernard Levin ( 7 ) studies that F.A French designed non-anatomic dentition in the early twentieth century called French ââ¬Ës buttockss. Gallic wanted to take advantage of the cuspless dentition construct but besides increase masticatory and dental plate stableness. He attempted this by extinguishing the inframaxillary buccal cusps and puting a ridge of porcelain in the centre of the tooth mesiodistally. However, his effort was non successful due to the brickle nature of porcelain when exposed to masticatory forces. Levin ( 7 ) besides mentions that in 1946 Hardy introduced dentitions with a curved blade traversing the occlusal surfaces of dentitions. Vee raiyan et Al. ( 5 ) reveal that Hardy was the first to plan a tooth with a metal insert and called it the ââ¬Å" Vitallium Occlusal â⬠( VO buttockss ) . The tooth has the visual aspect of the merger on one grinder and two bicuspids with a Vitallium metal insert that somewhat protrudes occlusally from the tooth ( Fig 1 ) . Due to the metal- to- metal contact a better masticatory efficiency is achieved. Levin ( 7 ) reveals that utilizing these dentitions it might be hard to accomplish balanced occlusion in add-on to being inaesthetic. The concluding particular tooth signifier is the Sosin bladed tooth. Levin ( 7 ) studies that it was introduced by M.B Sosin and that he designed them by puting a blade on the whole occlusal surface of grinders and bicuspids of maxillary dentitions. He placed metal tabular arraies on the inframaxillary dental plate dentitions to oppose these blades. The dentitions were extremely efficient but were inaesthetic and required a tooth doctor with adept accomplishments to put them up. Veeraiyan et Al. ( 5 ) that nowadays the best masticatory efficiency is exhibited by Sosin bladed dentitions. Fig. 1
Monday, July 29, 2019
The Oda Nobunaga's Restoration Essay Example | Topics and Well Written Essays - 1250 words
The Oda Nobunaga's Restoration - Essay Example Both Meiji and Nobunaga are believed to have similar political philosophy evidenced in the need to unify the society. Meiji Restoration had to deal with dissenting forces which had thrived under Tokugawa regime for a long period of time. Meiji was forced to be as forceful and unifying as Nobunaga during the last third of the 19th century through the early 20th century Japan following many decades of unresolved social differences, ideological wars and the threat of the Shogun attack (Turnbull 99). From these different sources of offensive power, the Restoration leadership prioritized the policy of power consolidation under the emperor in as much the same way as Nobunaga did in the 16th century. In the course of the new political dispensation, both Meiji political elite and Nobunaga regime faced similar challenges staged by isolated, but fanatical supporters of the status quo. For Nobunaga, the adamant Ikko sect stood out with its religious policy against Nobunagaââ¬â¢s efforts to bring the country together by maintaining the support of minor local rulers (Turnbull 13). The sect also expanded its influence by supporting Yoshiaki, and by rallying its supporters along the influential daimyo of a number of administrative regions. In all, the 16th century ruler battled the Ikko sect through direct confrontations and indirectly for over a decade until he achieved unity of the society. According to Turnbull (100) it was only through peaceful process overseen by the royal court at Kyoto that the Nobunaga regime successfully overcame of the Monastery of Hongan Temple in Osaka. The monastery was most one of the most valued political and military complexes that kept the Ikkoââ¬â¢s spirit of resistance alive. After assuming control of several manors and religious constituencies, Nobunaga strengthened his control of the samurai warriors and
Sunday, July 28, 2019
Eating Disorders for High School Students Essay
Eating Disorders for High School Students - Essay Example Sometimes individuals with anorexia work out excessively or purge by the use of diuretics, laxatives, or vomiting to avoid adding weight (Swain, 2006). Bulimia is also an eating disorder in which people of near-normal or normal weight engage in periodic binge-eating, which is instantly preceded by feelings of depression and guilt. Actions are then taken to eliminate the calories, for instance laxative use, self-induced vomiting, excessive dieting, or fasting (Kinoy, 2001). A recent study by the National Mental Health Institute exposed that roughly 15% of teenagers in high school take part in these disordered eating behaviors. Bulimia, anorexia and other eating disorders are crucial health worries. Some of the medical effects of eating disorders consist of infertility, osteoporosis, hypokalemia, acute electrolyte disturbances and renal failure (Stewart, 2010). Anxiety, depression, impaired relationships, repeated self harm and restrictions on social functioning are a few of the psycho logical effects that can occur in people who have constant eating disorders. Maybe the most worrying truth about eating disorders is that they are the most lethal of all psychopathologies. Nearly 20% of individuals with an eating disorder die from their physiological sequelae (Alfano, Hodges & Saxon, 2010). This paper will research on the causes of eating disorders for high school students and how they can be mitigated. Literature Review Turning to food as a way of dealing with low self-esteem is a key psychological factor in the growth of an eating disorder (Alfano, Hodges & Saxon, 2010). If a young person feels powerless, he or she can focus on... The research will explore teachers and adolescents in rural, high schools, in relation to their knowledge and prevalence of eating disordered behavior. The research focuses on prevention efforts in educational environs and clarifies that prevention of eating disorders is best tackled by creating a positive and supportive school surrounding. Recommendations for further research and study are discussed in the paper. This essay approves that In high school, students may have immense pressure to be slim or super muscular so as to be accepted by their peers. Some might also want to attract potential romantic partners. Other writers also support this. Such scenarios have appeared all over especially in California and Texas. The two are considered as one of the most fitness, diet and weight-crazed states in the United States. In these living conditions, other teenagers are encircled by unhelpful ââ¬Å"body talksâ⬠all the time, in the playing ground, in the dorm rooms and dining halls. Students cannot escape these comments. The comments can make crucial teenagers go crazy. They will start worrying about their own weight and make them feel awkward about their own body, even though they have never worried about their bodies before. This report makes a conclusion that there might be limitations to this research such as financial constraints and not all students wanting to take part in the survey. However, the findings contribute extensively to information regarding rural teenagers eating disordered behaviors and attitudes, and also rural educators level of preparedness and knowledge.
The Uranium Problem On Navajo Reservation Research Paper - 3
The Uranium Problem On Navajo Reservation - Research Paper Example The legal problems associated with the mines concern the state-corporate crimes, which motivated the need to engage in the mines for government and corporate profits at the expense of the local community. The uranium problem on the reservation has persisted for several decades without any solutions while the native inhabitants on the reserve are increasingly affected environmentally, economically, in terms of health, and legally by the crimes the government had engaged in. The uranium mines have made life unbearable for the natives and social ills within the reservation have been on the rise. It is, therefore, important that the problems on the reservation be addressed to ensure that the native community lives a meaningful life like any other individuals across the country. The uranium problem on the Navajo reservation affects the environment on the reserve immensely. At the end of the World War I, mining of vanadium began around Navajo nation, and later uranium. The uranium extracted from the local mines on the reservation were heaped in containers and shoved to the side. After a while, the significance of uranium increased and its extraction increased. The stacked uranium materials on the reserve were removed by affluent ventures, which had the ability to invest in the resources therein. Uranium mined on the reservation increased and so did the negative environmental effects it posted on the reserve. Unfortunately, neither were the native community on the reserve sensitized on the environmental consequences of the mines nor did the government take any measures to preserve the local environment from pollution. During the 1950s, the environmental problems of uranium mining in the Navajo Nation were brought to the attention of the government and the bure aucrats, but they ignored the warnings (Robinson, n.d.).
Saturday, July 27, 2019
Determinants of Job Perfomance Essay Example | Topics and Well Written Essays - 750 words
Determinants of Job Perfomance - Essay Example Once the employee possesses the basic requirement of knowledge and skills, the level of performance can be set against the standards provided by the office and, therefore, it becomes a determinant of job performance. According to the explanations by University of Human Resource Services (Feb. 2005), job performance is the kind of expectations for a particular duty of the employee. It is the expected outcome of how the job is to be done. It is the observed behavior of the personnel on how they performed the work assigned to them. Job performance is often described on the basis of results whether it is very satisfactory, satisfactory, unsatisfactory or very unsatisfactory. I believe that knowledge and skills are the primary requirements in determining job performance because it is the regular requirement expected from everyone. Knowledge and skills are the set of common standards and behaviors that are expected from all personnel. For instance, all supervisors or employees are expected to do similar work or everyone in the unit may be expected to perform similarly around several functions, sales agents are expected to make sales for the company, customer service agents or call center representatives are required to respond to customers, and they should have the basic knowledge in performing of what is expected of them. Knowledge and skills are in line with the expectancy theory that is based on the perceived effort relationship. Quick MBA (n.d.) explains work performance is based on past experiences, self confidence and difficulty of the performance goal. Sheridan, Slocum and Byung, (Feb. 1975) concluded in their study that the expectancy theory model is a valid indicator of job performance. When an employee believes that he is working at a significant project is and contributing to its successful completion, he is inspired to work better. Another author, A. Grant (2008), said in his study that the significance of the task increases work performance. This leads m e to conclude that mental ability to understand the work assigned to the employee is an indicator of job performance. Knowledge of the job is further divided into two categories. These are the declarative knowledge, and procedural knowledge. For instance, declarative knowledge includes knowledge of principles, facts, ideas, etc. (Turban, E., and J. Aronson, 1988). This becomes an indicator of job performance because the employee can apply to the work situations his particular knowledge of the principles. A manager should have the ability to see the big picture be able to create innovative ideas. A manager is expected to integrate concepts, apply different solutions, methods and approaches to the day to day operations. A manager thinks horizontally and simultaneously, and knows how to ask and answer questions. He should know how to challenge and to innovate strategies. In the same way, individual personnel are expected to give their utmost skills and competency in the process. As dif ferentiated from declarative knowledge, procedural knowledge is the type of knowledge someone has and demonstrates it by doing the actual job (Wise Geek, n. d.). For instance, as demonstrated in Wise Geek, procedural knowledge is knowing how to do things. In accounting, balancing of accounts has some procedures and is called procedural method that has a
Friday, July 26, 2019
Avoiding Taxes Essay Example | Topics and Well Written Essays - 750 words
Avoiding Taxes - Essay Example The US tax returns process requires the US citizens to pay tax on the incomes they earn all over the world. The US citizens are required to pay income taxes on their world-wide income irrespective of the fact whether they visited the US land in recent times or in the recent decades. This led to the renouncing of US citizenship by the US people which has increased from 231 in 2008 to 1781 in 2011. By giving up US citizenship, the people of US or people residing abroad are able to reduce their tax liability as they are not required to follow the lengthy process of US tax returns (Yoshov, 2007). The tax liability is also reduced as the taxes on worldwide income are reduced as an effect of renouncing the US citizenship. Thus the overall tax liability is reduced as a result of renouncing of US citizenship by people especially in US and also by people holding US citizenship and residing abroad. Tax liability: Effects of dual citizenship Many people having US citizenship have migrated to other countries where they also hold a citizenship of that country. England and Wales constitutes the highest number of US citizens all over the world. These people have dual citizenship in both the US as well as in another country like England. The effect of dual citizenship is, however, complicated as the people are required to pay taxes to both the US government as well to the Inland Revenue System of the country of residence. Thus the effect of dual citizenship does not help the people in reducing their tax liability. Because of the US citizenship, the people are required to pay taxes for the worldwide income. Apart from this, the US citizens are also required to pay taxes to the host country where they have migrated and are earning their income (Patterson, 2006). Apart from this, the dual citizenship would also enforce the US citizens to pay capital gains tax to the US government if they sell their properties in another country which is their main residence. Thus dual citizenship would make the tax liability more complicated. Comparison: Effects of renouncing US citizenship to establishing dual citizenship The effect on tax liability of the income earned by the people having US citizenship could be compared to the people having dual citizenship. The act of renouncing the US citizenship is a much more acceptable option as the people would not be required to pay taxes for more than once for only one income. By giving up the US citizenship, the people would not be required to pay taxes on their worldwide income. They would only be required to pay taxes to the host government for the income that they have earned on their land. The renouncing of US citizenship, however, involves a one time cost as the US citizens should complete a US tax return for five years. There are also legal costs involved for the process of immigration. On the other hand, dual citizenship would make the tax liability much more complicate d (CCH Incorporated, 2007). The citizen would have to pay income taxes to the US government irrespective of where they have earned their income. The sale of properties in the country of residence would require the citizens to pay capital gains tax to the US government. Apart from this, the citizen would also require to pay taxes to the host government for the income earned in the host country which is their actual residence. Thus from the perspective of reduction of tax liability, dual citizenship would be more complicated as compared to renouncing of US citizenship. Decision on renouncing citizenship versus dual citizenship From an individual perspective, renouncing US citizenship would be much easier as compared to taking up dual citizenship. From the view point of reduction of t
Thursday, July 25, 2019
Modern and Postmodern Western Music Essay Example | Topics and Well Written Essays - 1750 words
Modern and Postmodern Western Music - Essay Example Postmodern era is concerned with more advance technicalities putting forth the hybridism, relativism, heterogeneity, aesthetic hedonism, anti-essentialism and the rejection of grand narratives. The era of modernism is characterized by the movements involving revolution of visual arts, music, literature, and drama which rejected the old Victorian standards. Modernism redefined the art in every facet through increased emphasis on impression. The perspective of observation gained importance over the perspective of standard perception. The reinvention was also evident through the reducing distinction between genres, increased reflexivity, and rejection of formal elaboration. Postmodernism also obeys these rules of reinvention but unlike modernism it finds the ways to celebrate them. While the focus of modernism was literary and art historic sources, postmodernism focused on history and sociology, i.e., the more pressing topics of daily life of people. While modernism was the concept of new beginning postmodernism refers to the nurturing and progressing of those new findings. Postmodern era takes a more world wide view in contrast to modern era and unlike the emphasis on reality in modern era, postmodernism promotes fiction as reality and removes the barrier between imagination and practicality. ââ¬Å"Modernismâ⬠and ââ¬Å"postmodernismâ⬠concepts are also found to reflect in the music of the respective era. Musical modernism was characterized by the desire for or belief in progress and science, anti-romanticism, surrealism, political advocacy and general intellectualism.
Wednesday, July 24, 2019
Gay Marriage Research Paper Example | Topics and Well Written Essays - 2500 words
Gay Marriage - Research Paper Example It also questions various ethical, social, cultural, and in fact, physical or naturally-occurring norms. In the longer run, these problems and conceptual disagreement may pose great negative impacts on the generations to come. The cynical effects of allowing gay marriages are so diverse that it will not be appropriate to overlook them. This paper is an attempt to unveil those significant matters, conceptual deviations and complications that this issue entails. To derive a fair conclusion, the thesis will be evaluated on numerous notable aspects affiliated with homosexuality. Gay marriage is an unnatural union: Michael Levin, a renowned author and professor of psychology at City University of New York, stated that ââ¬Å"Homosexual activists are partial to genetic explanations and hostile to Freudian environmentalismâ⬠(Levin 235). The point cannot be denied that the relationship shared by gays is unnatural and defies the laws of nature to procreate, which produces profound impac t on their family and a question mark on socially accepted gender roles. Gay Marriage refers to the union of two homosexual males who are unsure about their sexual orientation and decide to receive social acceptance for their relationship through a legal agreement. The unsettlement or uncertainty of their sexual orientation is caused by numerous factors such as biological, but societal interferences and early-childhood experiences greatly influence a person's sexual preferences afterwards. Hence, it can be stated that not all homosexuals are born with this sort of inclination, and it is not always genetic. (Barlow and Durand 351) Furthermore, even if it is genetic, it is curable through modern therapeutic techniques. ââ¬Å"Clinicians evidently agree that it is possible for a person to be homosexual at one period of his life and heterosexual at another," revealed Levin (235). What makes the homosexual urge unnatural is that procreation is the main task God created mankind for, and o nly that process can be termed as natural which functions the way it has been designed for (McDowell 1201). If homosexuality prevails, encouraged and promoted in society, then the very essence of life gets betrayed, and the world will be exempt of life in no time. Moreover, homosexuality cannot be included in the natural category since it upholds personal pleasure, and homosexuals can be referred to as people caring less about society and only about their satisfaction. Patrick Buchanan rightly proclaims that ââ¬Å"the poor homosexuals- they have declared war upon nature, and now nature is exacting an awful retributionâ⬠(Wells 259). Moreover, unlike lesbians, gays cannot even utilize artificial methods for the sake of procreation. Ryan Normandin, editor of The Tech, researched about this aspect and concluded that ââ¬Å"Same-sex couples are unable to procreate, meaning that there is no compelling interest to subsidize their marriagesâ⬠(5). There is an important point for governments to understand in this statement. That is, when supporters of homosexuality propagate that attainment of ââ¬Å"enhanced happinessâ⬠should be the central focus of allowing gay marriage; it gives rise to the debate on subsidizing everything that promotes happiness. It can be anything, from a simple item like chocolate to human-pet marriage, incest, abortion or even brother-sister marriage. Homosexuality is a psychological
Tuesday, July 23, 2019
The positive and negative effects of the media on society Term Paper
The positive and negative effects of the media on society - Term Paper Example The media exists to educate people about the world around them. It is a tool of intelligence and education, and people that implement media into their daily routine find themselves gaining much insight about events and situations taking place all throughout the world. One of the greatest, positive perks of the media is how quickly the information and news are able to spread. If a terrorist attack against the United States were to be thwarted in another country, most Americans would know about it within minutes (Robinson 15). If a child were kidnapped in a small California town, the rest of California would be informed of it in the timeliest manner. Media has allowed people to be well-informed without letting time or distance get in the way of obtaining important knowledge. While media may be beneficial in keeping people filled in with up-to-date information, there are sides to media that are not as useful. Media has the ability to influence the way that people think and it has the ha bit of providing viewers, especially impressionable children and teenagers, with facts and images that are misleading and sometimes dangerous. People are presented with images of beauty and lifestyles that appear desirable, though they are really damaging.
Monday, July 22, 2019
Wars of the Roses 1455-1471 Essay Example for Free
Wars of the Roses 1455-1471 Essay Within the context of the period 1337-1471, to what extent can Henry VI be held primarily responsible for the Wars of the Roses 1455-1471? When Henry VI came to the throne in 1431, people already had high expectations of him. At only 8 years old, he had already broken tradition by becoming the first king to rule over both England and France. However, when the minority council finally permitted Henry VI to rule of his own accord, he seemed to be a hopeless King, making severe mistakes that ultimately contributed to beginning of the Wars of the Roses in the period 1455 to 1471. However, there is some debate amongst historians as to whether Henry VI can be held primarily to blame for causing the Wars of the Roses, or whether other factors such as the over mighty subjects, the feuds between noble, and the actions of Margaret of Anjou were greater contributing factors to the outbreak of war. Henry VIââ¬â¢s personality has been criticised by many historians as being unsuited to the role of king. Contemporary interpretations of Henry are that he was terrible at ruling, as he was ââ¬Å"utterly devoid of wit or spiritâ⬠(according to Pope Pius II). Subjects who were condemned for speaking ill of the king in the 1440s and 1450s referred to him as ââ¬Å"a sheepâ⬠. Victorian views on Henry VI were that he lacked the qualities required for successful kingship, although at that time he was still praised for being ââ¬Å"a pious, humane and Christian characterâ⬠. The historian Antonia Fraser concludes that ââ¬Å"these were not the attributes of a king and the truth is that Henry had no real wish to act like oneâ⬠. This suggests that henryââ¬â¢s personality was overall, entirely ill-suited for the role of kingship. Henryââ¬â¢s chaplain John Blacman (writing during the reign of Henry Tudor), although writing somewhat positively about Henry VI, chooses to avoid mentioning Henry VIââ¬â¢S ability to rule and instead focuses on how religious Henry VI is, describing him as ââ¬Å"chaste and pure from the beginning of his daysâ⬠, and presenting him as a pious and puritanical king. The fact that Blacman puts emphasis on his pious character rather than his ability to rule, suggests that Henry VI was a poor ruler. Dockray comments ââ¬Å"during the reign of Henry VII, at a time when the king was hoping to secure his predecessorââ¬â¢s canonisationâ⬠, so this source cannot be trusted. Robin Neillands concludes that ââ¬Å"The accounts of the Kingââ¬â¢s goodness are largely based on his devotion to religion, at the expense of more pressing secular matters concerning the government of the realmâ⬠. The role of the minority council is also an important factor to consider when assessing whether Henry VI was primarily to blame. Henry V had, on his deathbed, made the fundamental arrangements for his sonââ¬â¢s minority; Duke John of Bedford was to take charge in France as Regent (as Henry VI was too young to rule), and pursue the war against the Dauphin Charles-while hanging on to Normandy at all costs and maintaining the alliance with Philip the Good, and Humphrey Duke of Gloucester was to keep a watchful eye on England. In 1431, Henry VI was crowned king but the ministers ruled in his stead. This minority council ruled until Henry was in his mid-twenties, well over the normal ruling age, which suggests that Henry VI could not be trusted to rule the kingdom effectively. Gillingham, however, paints a very positive portrayal of Henry VIââ¬â¢s minority. He concludes that it was ââ¬Å"evidence showing that in fifteenth century England there existed a stable political system, con taining in the council an institutional framework within which tensions could be contained and resolved.â⬠K.B. McFarlane referred to Henry VI as ââ¬Å"a baby who grew up to be an imbecileâ⬠, and the length of minority supports this view. Contemporary and Yorkist views on Henry VI were that he was a child-like, idiotic king, and that the council made all the decisions for him. The English Chronicle that was published in the 1460s stated that Henry ââ¬Å"was simple and led by a covetous councilâ⬠and ââ¬Å"that puppet of a kingâ⬠. Henry is often criticised for relying too heavily on his council, and continuing to support their decisions. Helen Castor states that ââ¬Å"he was proving to be no more capable of leadership as an adult than he had been as an infantâ⬠, supporting the view that he was a childlike king incapable of ruing effectively. However, other historians have suggested that Henry VI did in fact take an active role in government, and can be seen as primarily to blame, rather than his minority council. The historian Wolffe claims that the documentation Henry VI signed is proof of his heavy involvement in government. His own involvement in the war in France led to defeat and humiliation, as he pursued his own French policy and made a secret deal with Charles VII to surrender Maine and Anjou, meaning that they lost all of France apart from Calais. By doing this, he had removed two key parts of the empire, making it inevitable for it to crumble. At this point, Henry VI did seem to act of his own accord, as the fact that he made the deal a secret suggest that he knew that many people would disapprove of his actions. All this suggests that Henry was fully in charge of the government and its decisions, and can consequently be blamed for the mistakes made during that time. Another example of Henry playing an active role in ruling is the increase in elevations to the peerage under Henry VIââ¬â¢s rule. During the first thirty six years of the Lancastrian dynasty, only nine elevations were made to the peerage. However, twenty five years later (during Henryââ¬â¢s reign), there were twenty five elevations to the peerage. This massive increase in elevations to the peerage made during Henryââ¬â¢s reign seems to indicate that Henry was in fact playing an active role in ruling. Another reason why Henry VI could be seen as primarily responsible is because his mental collapse during the period 1453-54 left the government unattended, allowing violence to flare up with no authority to deal with it. According to the historian Robin Neillands, it ââ¬Å"flung the whole responsibility for the management of the realm entirely on the Royal Councilâ⬠, and as a result ââ¬Å"the fragile rule of law in England fell apartâ⬠. The quarrel between the Nevilles and the Percies soon escalated into violence in August 1453, despite measures that the Royal Council put in place in a failed attempt to end their quarrelling. However, it is debatable as to whether or not that Henryââ¬â¢s illness made any fundamental change to these events, as heââ¬â¢d already proved himself as incapable of solving these disputes even before his mental collapse. It also led to more conflict between Richard Plantagenet, Duke of York and Somerset. Another key factor to consider is the role of Margaret of Anjou. Henry VI married Margaret, the niece of Charles VII in 1455, when she was fifteen years of age and had no dowry. Some historians have suggested that Margaret was to blame for convincing the king to surrender Maine and Anjou in order to please her, and referred to her as ââ¬Å"the queen who had brought nothing and taken much awayâ⬠-although as Gillingham points out ââ¬Å"it is unlikely that a fifteen year old girl could wield so much influence within a few months of her arrival at a strange court where most people spoke a language she was yet to learnâ⬠. Margaret of Anjou played a pivotal role in the Wars of the Roses, most notably after February 1456, when Yorkââ¬â¢s second protectorate ended, as Margaret managed to establish a power base in the northwest, and also persuade the king to come to Chester, turning the political tide against York. She had successfully stepped into the vacuum left by Henry VI, and continued to play a dominant role in court, creating the Attainment Bill in 1459 to show the extent of her control. Overall, the balance of evidence seems to suggest that Henry was a weak ruler and ill-suited to the role of medieval kingship. He clearly lacked the qualities needed to rule effectively, and there was no clear leadership in any key sphere of government due to Henryââ¬â¢s long absences from power- the minority council ruled in his stead until he was in his mid-twenties, and reappeared when he suffered his mental collapse in the 1450s, and there were others ruling for him. He also failed to stop the feud between York and Somerset before it escalated into violence. He also neglected to stop the quarrels between other nobles. The balance of evidence also seems to point towards the interpretation of Henry VI being far too easily led and manipulated. Helen Castor even goes on to say that he ââ¬Å"did little more than smile and agree to every suggestion his advisers madeâ⬠. While Jack Cadeââ¬â¢s rebellion showed the discontent of the people at that time, the fact that the rebellion was aimed solely against Henry VIââ¬â¢s advisors rather than Henry himself is a clear indicator of how easily manipulated he was, as his own people believed that his advisors were at fault. According to Antonia Fraser, the main demand from the rebels was the punishment of ââ¬Å"the false progeny and affinity of the Duke of Suffolkâ⬠and a later chronicler said he ââ¬Å"was simple and led by a covetous counselâ⬠. However, none of this means that Henry VI should be held any less accountable, as he chose the government that was now in place. However, there are other factors that suggest that he wasnââ¬â¢t entirely to blame for the Wars of the Roses. Many historians have identified the family tree of Edward III as a significant factor in causing the wars of the roses for several reasons. One main reason why it could be seen as a significant factor is because it started the debate as to who had the stronger claim to the throne, the house of Lancaster, or the house of York. When Edward II died in 1377, Richard II succeeded him (as Edward the black prince had predeceased his father). However, as she was too young to rule, John of Gaunt ruled in his stead until Richard II turned 20. Richard II banished Gauntââ¬â¢s heir, Henry Bolingbroke, and Thomas Mobray when they had a quarrel, but made the fatal mistake of seizing all of the wealth of the house of Lancaster. This caused Henry Bolingbroke to return to reclaim his wealth, ultimately ending in Bolingbroke taking the throne of England as Henry IV. By doing so, he ignored the claims of the Mortimer family, which followed back through a woman named Philippa, the daughter of Lionel of Clarence (the second son of Edward iii), and these claims eventually passed down to Richard, duke of York. The Yorkist line seemed to have the stronger claim to the throne than the Lancastrian line, as Richard, earl of Cambridgeââ¬â¢s marriage with Anne Mortimer connected his line with the Mortimer line, arguably putting him ahead of the Lancastrians in the line of succession. The debate was that Anne Mortimer was a woman, making Richard Plantagenetââ¬â¢s claim through a female line, so the Lancastrian claim was considered stronger, and also the Yorkist claim was not pursued after 1415, as his father, Richard, earl of Cambridge had been beheaded for treason. This chain of events helped to start off the Wars of the Roses, as it was Richard Plantagenet who founded the house of York. Yet while Edward IIIââ¬â¢S family tree provided the possibility for war, there are arguably more significant factors. Edward IIIââ¬â¢s complicated family tree was a factor that drove Richard of Cambridge to attempting to place his brother-in-law, Edmund Mortimer, on the throne, as he believed that Edmund Mortimer had the stronger claim. As it was his son, Richard Plantagenet, who founded the house of York, it suggests that the family tree helped to cause the feud between the house of Lancaster, and the house of York, effectively starting the Wars of the Roses. Henry IVââ¬â¢s usurpation of Richard II in 1399 has been regarded by several historians as the root cause of the Wars of the Roses. In particular, the historian A.L .Rouse stated that ââ¬Å"It all began with a revolution. The revolution of 1399.â⬠When Henry Bolingbroke overthrew Richard II and took the throne, he ââ¬Å"struck at the very foundations of kingshipâ⬠. During that period, it was believed that the king was always chosen by God. Therefore, it was considered dreadful to overthrow a king, and Shakespeare later described the Wars of the Roses as a form of divine retribution, as punishment for the sins that their predecessors committed. This idea was used as propaganda, and the usurpation was viewed as so shocking that it created the precedent for overthrowing a sacredly anointed king. It also put forward the idea that the divinity of kingship could be passed down to someone else of a stronger bloodline, and Henry IV used this as an excuse by claiming that his ancestor was the eldest son of Henry III. However, there were other contenders to the throne who had a stronger claim than Henry Bolingbroke, and as there was much dispute in later years about who had a stronger claim to the throne, it could be argued that the cause of all these disputes originated. The usurpation of Richard II was also significant because it meant that any person of royal blood who had raised an army, and who had argued with the king could become a contender for the throne, as they could simply overthrow the king and take the crown for themselves. This meant that the throne was never going to be safe from anyone who wished to take it. This made it almost inevitable for war to break out, as any of the following rulersââ¬â¢ claims to the throne could be questioned, and it created political uncertainty and instability due to the fact that the Lancastrian dynasty was based on usurpation. Despite Henry Bolingbrokeââ¬â¢s excuse that Richard II had been unfit to rule, it still caused a dispute about whether the usurpation of the throne could really be excused. However, this was not a problem during the reigns of Henry IV and Henry V, and the debate was only brought about when Henry VIââ¬â¢s failings became apparent- had there been a strong, capable ruler on the throne, this debate would not have been reopened. ââ¬Å"Bastard Feudalismâ⬠also played a significant role in the Wars of the Roses. The phrase was coined by the historian Charles Plummer. K.B. McFarlane argues that the whole system of bastard feudalism did in fact have the potential to provide stability, suggesting that its contribution to the disorder and instability of that period was merely a reflection of Henry VIââ¬â¢s ineffective rule. This serves to reinforce the argument that it was Henry VIââ¬â¢s inability to rule that created the problems which arose and ultimately culminated in the outbreak of war. Certainly, had a strong king, capable of maintaining control, been placed on the throne, then the system of ââ¬Å"bastard feudalismâ⬠would not have proved an issue. It could also be argued that the ââ¬Å"over-mighty subjects such as York and Warwick were to blame for causing the Wars of the Roses. Some historians have argued that Henry VIââ¬â¢s mistrust of York was not justified, as he had legitimate grievances. He had been the kingââ¬â¢s lieutenant in France but was replaced by Somerset who was given a larger army. Somerset was even paid à £2 5,000 for troops while York was given nothing and instead told to wait. Somersetââ¬â¢s younger brother was also made lieutenant of France and York was humiliated as lieutenant of Ireland. The government also owed York à £38,666 (à £12,666 of this York agreed to forgo), but they still failed to pay his wages, and even owed him a further à £10,000 due to his hereditary pension. Because of the governmentââ¬â¢s refusal to pay York the money he was owed, his debt increased to the extent that he was forced to consider selling some of his manors, as well as endanger relationships with his friends by borrowing heavily from them. York also received à £21,000 worth of ââ¬Å"bad talliesâ⬠-which were the crownââ¬â¢s method of discharging its debts by handing out tallies on some regular source of income, and receiving the tallies did not guarantee proper payment. Many historians agree that York deserved fairer treatment than this- he had been active in the kingââ¬â¢s service abroad and was the crownââ¬â¢s largest single creditor after loaning them à £26,000. The historian Keith Dockray claims that he ââ¬Å"could reasonably expect a prominent role in Henry VIââ¬â¢s council and even, perhaps, formal recognition as the kingââ¬â¢s heirâ⬠. Many pro-Yorkist chroniclers were of the belief that he was a good person who was being treated very poorly by the ââ¬Å"corrupt clique surrounding the kingâ⬠(Dockray). The English Chronicle states that ââ¬Å"common people hated Somerset but loved York because he loved the commons and [reserved the common profit of this landâ⬠. According to K.B. Mcfarlane, some of the blame can still be attributed to the king, because ââ¬Å"only an under-mighty ruler had anything to fear from over-mighty subjectsâ⬠. This links back to the key problem underlying all these factors-Henry VI was a poor ruler, and so the stability of the government depended on his ability to assert authority and make good decisions. The development of bastard feudalism, caused by the growth of affinities, also helped to cause instability between the king and his magnates, as it enabled the magnates to subvert the wishes of the crown and take the law into their own hands. According to Neillands, the magnates ââ¬Å"began to maintain bodies of soldiers, even in peacetime, and this ââ¬Å"maintenanceâ⬠was not illegal ââ¬Å"unless the lord attempted to support his retainer in outlawry or by influencing the court of lawâ⬠. As a result, violence became widespread due to Henry VIââ¬â¢s inability to maintain control of the system. Gillingham, however, paints a very positive portrayal of Henry VIââ¬â¢s minority. He concludes that it was ââ¬Å"evidence showing that in fifteenth century England there existed a stable political system, containing in the council an institutional framework within which tensions could be contained and resolved.â⬠However, Richard Plantagenetââ¬â¢s contemporaries tended to be more critical when assessing whether he deserved this treatment. The historian J.R. Lander referred to him as ââ¬Å"an ambitious, opportunist and self-interested magnate who failed to win much committed support from his peersâ⬠. Many of Yorkââ¬â¢s contemporary critics believed that he was far more motivated by self-interest rather than concern for public good, and some even called him a traitor. This is evident in a Chancery memorandum in 1456 that claimed that all disturbances since Cadeââ¬â¢s rebellion had been ââ¬Å"at the will of the Duke of York, descended from the Mortimersââ¬â¢. The fact that he is not only blamed for the disturbances after Cadeââ¬â¢s rebellion, but there is also an accusatory remark about his lineage, clearly suggests that he had not won the support of his peers. The Coventry Parliament in 1459 even wrote a catalogue of his alleged treacheries, and the tract Somnium Vigilantes criticised his behaviour as being ââ¬Å"subversive to the commonwealthâ⬠. The events in 1452 also support this view; York started a campaign to remove Somerset from power which failed, so he had to resort to an armed force. He also confronted the king at Blackheath with armed retainers, with a view to finally gaining his deserved position beside the king. According to the historian J.R. Lander, one contemporary writer claims that he ââ¬Å"surrendered on the promise that Somerset would be arrestedâ⬠. However, this failed, as little support from nobles and the common people led to his humiliation. These events suggest that York was indeed ambitious and self-interested with little support. When York returned from Ireland in 1450, many of the kingââ¬â¢s servants became suspicious. Despite returning because he was worried about the return of Somerset from France, the kingââ¬â¢s servants assumed he was there to overthrow the king due to rumours spread about during that time. This suggests that he certainly did not have the approval of the public, as they were prepared to believe in rumours rather than trusting in his character. Overall, the balance of evidence seems to suggest that Henry VI was primarily responsible for the Wars of the Roses. Henry VIââ¬â¢s incompetence allowed rebellion to take place, and his inability to rule effectively meant that the government was filled with over-mighty subjects all vying for power. He also worsened the disputes between the nobles and increased tensions between them, creating the perfect conditions for war to take place. Although he cannot be blamed substantially for the defeat in France, he did play a role in events by surrendering Maine and Anjou. The usurpation in 1399 also heightened all of these factors, as it encouraged the belief that God was against his rule. None of the key factors responsible for the Wars of the Roses would have been as influential on events if Henry VI had been the dominant, assertive ruler everyone needed him to be. Bibliography: The Wars of the Roses by John Gillingham The Wars of the Roses by Robin Neillands The Wars of the Roses by Antonia Fraser The Wars of the Roses by J.R.Lander Blood and Roses by Helen Castor Bosworth Field and the Wars of the Roses by A.L .Rowse Henry VI and the Politics of Kingship by John Watts
Chinese Business Culture Essay Example for Free
Chinese Business Culture Essay In accordance with our theories, it is necessary for Western exporters to learn about the Chinese business culture in order to be successful in marketing in China. There is an old Chinese proverb, ââ¬Å"Enter village, follow customsâ⬠. The Chinese civilization has a long history and evidence shows that the way to get things done in China is to do it in the Chinese way. Chinese business culture is the key to the Chinese way of doing business and their style of negotiating (Fang 1998, p. 71). In this chapter, we aim to provide a framework to help those Western exporters get a better understanding of Chinese peopleââ¬â¢s business culture. 1. 0 Influence of Confucianism The Chinese culture encompasses diverse and competing philosophies, of which, Confucianism has been identified as the foundation of Chinaââ¬â¢s great cultural tradition. Confucian values emphasis on interpersonal relationship and has provided Chinese business people with a relationship-based business approach (Bond Wang 1983). An ordinary Chinese person would also agree that business and marketing in China is about relationships to a great extent. The principle of harmony and trust in Confucianism reflects an aspiration toward a conflict-free and group-based system of social relations, and also means that communication in a business negotiation should be harmonious. Further, the principle of hierarchy emphasizes that each individual should be conscious of her or his position in the society, which is also evident in a business negotiation in China, especially in a decision-making process. (Bond Wang 1983) 2. 0 Guan Xi The Chinese term guan xi, rooted from Confucianism and translated into relationships or connections, is one of the most important traits of Chinese business culture, referring to the concept of drawing on connections or networks in order to secure favours in personal or business relations (Davies et al. 1995). It is a set of concentric circles of contacts, typically stretching from close family, to distant, to more distant relatives, to classmates, to friends, to friendsââ¬â¢ friends, and so forth. In the Chinese business world, networking of guan xi is a peculiar advantage which can contribute a variety of commercial privileges and a great deal of business potentials for the marketer. This approach contrasts sharply with the deal-focused, task-oriented business cultures of North America and northern Europe (Gesteland Seyk 2002). Therefore, to establish a great guan xi with the Chinese counterpart, partners, customers, even the Chinese authorities and government should be an extremely important marketing strategy of Western exporter that wants to be successful on the Chinese market. 3. 0 Establishing a relationship Being relationship-focused, Chinese prefer to deal with family, friends, and persons who they know well and who they can trust. They are uncomfortable talking business with strangers, especially strangers who also are foreigners (Gesteland Seyk 2002). For this reason, the first step of business negotiation in China takes a lot of time outside of the office for socializing. The Chinese invite foreign guests for dinners, sightseeing, and other activities in order to facilitate the process of getting to know each other. The Chinese will want to know about this foreign company, its reputation and its management, and will be especially interested in the background, rank and personality of the individual foreign executives making the visit. A Western executive may become impatient with this step, both out of pressure to reach a deal quickly and out of the desire to separate business from the private aspect. However, what the Chinese are really doing at this stage is to test the sincerity, intelligence and deference of their prospective business partner before considering doing business with him or her. (Fang 1998) 4. 0 Attitudes to contracts Confucianismââ¬â¢s principles of interpersonal relationship and trust can even make many Chinese business people put relationships before contract (Alston He 1996). Many Chinese believe that risk in the business can be minimized by developing a quality relationship of guan xi with their business partners. They are more likely to see a contract as a basis of relationship rather than a legal document. Most of the Chinese executives involved in international business realize that Western executives require formal documents in which delivery dates, responsibilities and procedures are explicitly stated and will respect the clauses which they have agreed to. While the Chinese tend to think that, once a relationship has been established, future problems can be solved without legal recourse. And the Chinese are inclined to prefer agreements that are less detailed than the Westerner. Because, for them, changes are anticipated and those detailed contracts can become relatively useless. (Alston He 1996) Therefore, for a Western exporter, it would be wise to follow the Chinese model and only enter into business relationships with partners one knows and trusts. 5. 0 Face Another important Chinese cultural trait is the Chinese concept of face. In China, face is oneââ¬â¢s good reputation in othersââ¬â¢ eyes, oneââ¬â¢s self-respect, dignity and prestige. If a Chinese is insulted, embarrassed, shamed or criticized in public, he or she will lose face. People can also give their counterpart face by making compliments and doing small favours. Giving face is an effective way to build a solid relationship (Gesteland Seyk 2002). Face issue is also evident in a Chinese business negotiation context. In the business world, negotiations should be conducted to assure that the Chinese counterparts keep face. Because of face consciousness, a Chinese negotiator would refuse to make any concession. Some of the many delays that Western business negotiators encounter are caused by the Chinese counterpartââ¬â¢s unwillingness to risk losing face. A lot of evidence has shown that a great deal will be gained by helping the Chinese to win face and a great deal will be lost by any slight action which may cause the Chinese losing face. As a result, cognition of the Chinese concept of face plays a critical role in successfully doing business with the Chinese. (Fang 1998) 6. 0 Holistic thinking In general, the Chinese have a deductive cognition, which means reasoning based on theory and logic (Brake et al. 1995). The Chinese are highly deductive in their assessment of opportunities and problems. They usually want to be introduced to a new product, service or other business opportunity by way of a theory. This theory should provide them with a straightforward overview of the opportunity. The meaning and application of the principles of this theory should then be demonstrated with data and facts, although quantitative justification and analysis play a less important role in China than in many inductive Western business environments. Chinese people are likely to be resistant to business proposals which are not presented first in a logical form. (Brake et al. 1995) 7. 0 Speech acts As China has a high-context culture, hinting is an exceedingly common way of communication for the Chinese. Sometimes, Chinese speakers feel that they have been very frank with a clear hint, while the Western listeners still canââ¬â¢t catch the point at all. Elements of ââ¬Å"atmosphereâ⬠surrounding the conversation, such as previous experience, hierarchy and many other cultural factors modify the literal meaning of a Chinese speakerââ¬â¢s sentences. For example, ââ¬Å"I agreeâ⬠might mean ââ¬Å"I agree with 15 percent of what you sayâ⬠. And ââ¬Å"We might be able toâ⬠could mean ââ¬Å"Not a chanceâ⬠. What is said is often not what the listener is expected to understand. This is one of the biggest culture shocks in many business negotiations between the Westerner and the Chinese (Johnston 1991, p. 209).
Sunday, July 21, 2019
The Importance Of Maintaining Individuality Over Communality Politics Essay
The Importance Of Maintaining Individuality Over Communality Politics Essay Maintaining your individuality is more important than being part of a group because group identities and the groups differences tend to be the basis for decisions a person might make as a citizen. Groups who focus on a specific ideology have distinctive arguments and address a particular audience. Most of the members of liberation ideologies, such as black liberation, womens liberation, gay liberation, native peoples liberation, animal liberation and liberation theology focus on ones self interest taking on too narrow a view rather than promoting the viewpoint that is for the greater good. People in these groups would make their decisions regarding who might best lead the country or what laws should be enacted or voted down based on a candidates gender, religious beliefs, race or sexual preference, and not as a citizen thinking of the best scenario for the majority. These groups make their decisions because on their groups self-interests and exclude the individual viewpoint. If these specific groups want equality, then they should think as individual citizens because in the United States, citizens are equal before the law. As stated in our text book pg. 252, our courts of justice and other institutions should be blind to race, ethnicity, and other forms of group identification. No one should be given special treatment because of his or her race or ancestry or ethnic affiliation. The self interest characteristic of special groups is also seen in the fascist and Nazism ideologies. Both of these groups are against individualism and class divisions. They were only in favor of one nation or one supreme race, in other words, one group. Hitler believed that his Nazi philosophy about the German people (the supreme group) was more important then the 6 million Jews who did nothing to him, yet he had them killed. The fascists belief of everything for the good of the nation state, a single leader and single party can be seen in the modern day Moammar Gadhafi regime in Libya. The Gadhafi regime was not beneficial to the whole nation because there were inequalities among the citizens of Libya who have now revolted and are striving for democracy and individual freedoms. I feel that democracy is built on the assumption that things are beneficial to the community as a whole, and coming to a consensus is possible, but it fails if the special group is only looking out for #1 a nd doesnt care about anything else. So if each individual would take on the liberal ideology viewpoint which is to believe that the individual is the best judge of what is in his or her interest, so each person ought to be free to live as he or she wants so long as they do not choose to interfere with others freedom to live as they want to live. The ideology of liberalism promotes individual liberty by attempting to guarantee equal opportunity to all people within a tolerant society. With the opportunity of equality, an equal footing, the discrimination based on race, religion, or gender would be removed and people would have the ability to achieve their own success, if they adopt a liberal viewpoint. So why then would it be necessary to join a group to achieve the same opportunities as you could have maintaining your individuality? 3. Fascism is a political ideology which exalts a nation above the individual and is headed by a single leader of a centralized government which thru regimented force suppresses any opposition and controls the state economy and social conditions. Fascism is a good form of government because the nation is more powerful and sustainable through generations who are bound together by their common traditions and their commitment to build a better life. Fascism which is founded on the citizens duty and an individuals self sacrifice possibly even death is able to achieve the true value of a man as a member of his family, social group and nation, because the individual has no significance outside of their nation. Fascism enforces discipline and uses authority to mold mens characters and faith. Fascism affirms traditional values such as family values, religious faith, patriotism, social structure, honor, and traditional hard work. Fascism is an ideology of order and obedience where people fall in line with the single leadership, and do not question or criticize the State which makes sure the country runs smoothly, through the use of state spending and regulation of corporations. A fascist government institutes public works programs to build bridges, canals and roads, hospitals and schools all for the good of the nation state. A fascist government is organized on the theory that government should be run by representatives of the various centers of power in the state, such as Mussolinis policy of corporativism. What fascism is all about in an economic sense is the protection and regulation of capitalism through private ownership as the means of production for the nation. Fascism uses the power of the nation to protect and to stabilize the economy by bringing the major capitalists into a system of cooperation with each other so that economic conflict is reduced and through their cooperation stability is achieved. An example would be for a ruling council to be developed and include industrial leaders, union representatives, religious leaders, and military personnel. Having these leaders of power incorporated into the government, achieves a rapid consensus on matters more rapidly when a country needs to organize for a war or disaster relief. The nation can also become self-sufficient if the government has control over production and their profits. Fascism controls companies from manufacturing their products in foreign countries for a lower cost and then selling that product in their own country for a higher price and making a profit. Also keeping manufacturing jobs at home will provide employment to the nations people, reducing welfare and creating a strong economy. Under fascism, ownership of businesses is left in private hands, but the government regulates all businesses confiscating much of their profits and using them as the government decides, such as new roads, hospitals and schools, all for the good of the nation-state. The fascist system will also subsidize and regulate agriculture in order to achieve national self sufficiency. Another advantage of a fascist government is in the fight against terrorism. The nation controls the military under one leader and when needed, it is easy to have the leader decide that the military will control and operate everything and everyone that enters the country. Also crime in the nation can be greatly reduced, because the military can be used to patrol the streets and enforce obedience. True freedom for fascists is in serving the state and doing ones part to promote the states power and glory. One way of doing this is to create self sufficiency of the nation thru a strong military. To create a strong military, the nation promotes science, mathematics, and engineering in schools in order to develop better scientists who will be employed to build better weapons for the military. These corporations are given funding from the State. Consequently, the State will produce the most advanced technologies in the world, having the most advanced weapons and acting as a boom to the economy by providing a large number of jobs, making people happy and bolstering the support for their leader. Because the State plays an important role in the economy, the State protects and promotes industries which are vital to State interests. Also because a fascist government controls the economy, unemployment is reduced and social welfare programs can be instituted such as social health insurance . So to create a great Fascist state, it is simple; believe, obey and fight, against the enemies of the nation and this will bring glory to ones people as a leading power in the world. 5. As a conservative, I feel our rights come from God and not the government. So consequently, government should be limited as to what it does to solve a nations problems and the real emphasis should be placed on the individual to solve the problems through traditional American values, personal responsibility, individual liberty and free markets. So with that premise in place, I would like to explore some of the following issues from a conservative ideological perspective vs. a liberal ideological perspective. Liberals believe a woman has the right to decide what happens to her own body, including aborting a pregnancy. Liberals also believe that the government has the duty to protect human rights. I, as a conservative, believe human life begins at conception and that abortion is murder of a human being. An unborn baby is a living human being and has separate rights from those of their mother, thus the government should not use taxpayer dollars to fund abortions, as desired by liberals because that would not be protecting the human rights of the unborn, very hypocritical of liberals. Along those same lines, liberals want to legalize euthanasia. Neither abortion nor euthanasia should be legalized as it is immoral and unethical to deliberately end the life of a terminally ill person or an unborn human being. Taking an innocent life or that of a dying individual is murder, a capital offense in the United States, is punishable by death. Dont the liberals get it? Where is the moral code that is necessary to sustain a free society? If, liberals can justify using lethal force ending an innocent unborn life or a helpless elderly citizen. This does not seem to coincide with true Liberalism. Liberals support blanket amnesty for those who enter the United States illegally and want the undocumented immigrants to have the right to educational and health benefits that citizens receive. As a conservative, I dont want to stop people who immigrate to our country for a better life and benefits, because life, liberty and the pursuit of happiness are God-given rights for every individual however, they should do so legally, otherwise they are placing an huge economic hardship on the United States by receiving benefits that legal citizens receive such as financial aid, welfare, and Medicaid because they are not of legal status. It is unfair to provide these services to illegal undocumented immigrants and make the true citizens support them through unfair taxation for these governmental programs. The United States borders should be secured and the immigration laws should be enforced for our countrys protection, security and economic survival. Liberals, in the best interest to citizens, want the government to regulate the economy as a protection against big business. However, having competition and a free market system creates the largest opportunity for a higher standard of living for everyone. When governments encourage individual efforts for entrepreneurial success and not oppose personal wealth, there is more economic growth, more jobs and a higher standard of living for all citizens then when government tries to regulate the economic system. Putting numerous controls in place to artificially direct the economy can create serious problems. Along these same lines, liberals think because people are getting wealthier, they should be taxed more to enable the government to help and care for the poor and needy using tax dollars from the rich to create jobs and welfare programs. However, the traditional American value of hard work allows the economy to grow and prosper, leaving the money in the hands of the people and by lowe ring taxes and a smaller government allows Americans to save more, invest and spend their money to help those that they want to aid and not at the direction of the government. Government programs to the needy should be opportunities to make them become self-reliant encouraging work and independence rather then encourage laziness and continued dependence on government funding. Liberals dont see terrorism as a great threat to the United States and feel the best way to deal with terrorism is good diplomacy and that using military force against terrorists only causes hatred and more terrorism. However, as can be seen by the radical Islamism ideology being anti-liberal and anti-individual and rejecting individual rights and rights against the larger society as in the U.S. Bill of Rights, as stated in our text book, pg. 291, seems to be a very strong division between the militant Islamists goal of establishing Islamic states that govern according to Islamic law and the destruction of Israel and an existing peaceful Western world. It seems that to ensure individual liberties, a strong military force to provide security for society and intelligence-gathering methods are the best way to defeat terrorism in the United States and around the world. I dont believe you can bargain with tyrants or terrorists. The conservative ideological perspective is best because it stands up for what is right, and exhibits the principles that have made America great such as the love of God, love of family, the work ethic, patriotism, and individual freedom. 6. According to Thomas Hobbes in his major work the Leviathan, the state of nature is a condition of perfect freedom in which no one had any authority over them and all individuals are equal-no one is born to hold a higher rank or status than anyone else -and have a natural right to do as they wish as per our text book on pg. 52. If this was how mankind existed before government, I believe life in this state of nature would be every man for himself and against each other, the survival of the fittest. Man would live but not the life as we know it; it would be very animalistic and primeval. Man would resolve disputes through violence and war would run rampart around the world. Disease would be prevalent, and technology would be non existent. Man is competitive and contentious, so he would be an enemy to every other man, there would be no industry, no culture, no knowledge, and no society and man would live in continual fear and danger of constant death. Because of the violence and uncertainty of life in the state of nature it would motivate people to form tribal leaders or governments. People would realize the need for peace and stability consequently they would seek a ruler or leader to govern them and in return the governing body would provide the peace and stability the people wanted as long as the laws of the government were abided, the people would then be free to pursue happiness without fear. Government is needed to provide stability and order, and protect the rights and liberties of the people. The purpose of government is to provide enough protection of life, liberty and property that individuals could enjoy these rights. Government creates order out of chaos, and punishes bad behavior but encourages moral behavior and tradition. Also governments provide needs for the community when these needs cannot be met by individuals. A government can play a major role in economic security by managing and regulating a countrys economy and stabilizing it for the benefit of its citizens. A government defines laws which establish equality and justice in a society. The government of a nation can provide basic health and education services for its citizens. Thus, government is like an umbrella that shields the citizens of a nation, while binding them together and helping them live in harmony. Governments are established with intent to increase the peoples potential for survival.
Saturday, July 20, 2019
college athletes :: essays research papers
College athletes are manipulated every day. Student athletes are working day in and day out to meet academic standards and to keep their level of play competitive. These athletes need to be rewarded and credited for their achievements. Not only are these athletes not being rewarded but they are also living with no money. Because the athletes are living off of no money they are very vulnerable to taking money from boosters and others that are willing to help them out. The problem with this is that the athletes are not only getting themselves in trouble but their athletic departments as well. à à à à à Recently college athletes have been granted permission to work, from the NCAA. Even with this permission, their jobs are still regulated. One regulation to the athletes working is that they cannot work for alumni of the school. The NCAA has this rule because they feel if athletes work for people with close ties to the school then they will be receiving special benefits while working. These special benefits include, (but are not limited to), athletes being paid while not at work and higher salaries then other workers doing the same job (Anstine 4). à à à à à Another restraint to college athletes working is a time restraint. College athletes have very busy schedules they follow and when finished with their schedules they are left with very little free time. Student athletes are required to take a minimum of twelve credit hours to start the semester and required to pass at least nine credit hours by the end of the semester. With this standard having to be met, the athletes are spending hours studying and attending class. Besides from studying and attending class the athletes then have to go to practice. Going to practice and participating takes up about four to seven hours of the athleteââ¬â¢s day. After all of this is completed, the athletes are left with only a couple of hours for them to enjoy time with their friends or even to just relax and watch a movie. But, because these athletes are college students and do not receive any money for their commitments they are supposed to squeeze time in for work in. If athlet es apply for a job they are limited to only a couple of hours a day to work. Also a large number of jobs request their employees to be available on the weekends.
Huck Superstistion in the Novel Essay -- essays papers
Huck Superstistion in the Novel In the novel The Adventures of Huckleberry Finn by Mark Twain, there is a lot of superstition. Some examples of superstition in the novel are Huck killing a spider which is bad luck, the hair-ball used to tell fortunes, and the rattle-snake skin Huck touches that brings Huck and Jim good and bad luck. Superstition plays an important role in the novel Huck Finn. In Chapter one Huck sees a spider crawling up his shoulder, so he flipped it off and it went into the flame of the candle. Before he could get it out, it was already shriveled up. Huck didn't need anyone to tell him that it was a bad sign and would give him bad luck. Huck got scared and shook his clothes off, and turned in his tracks three times. He then tied a lock of his hair with a thread to keep the witches away. "You do that when you've lost a horseshoe that you've found, instead of nailing it up over the door, but I hadn't ever heard anybody say it was any way to keep of bad luck when you'd killed a spider". In chapter four Huck sees Pap's footprints in the snow. So Huck goes to Jim to ask him why Pap is here. Jim gets a hair-ball that is the size of a fist that he took from an ox's stomach. Jim asks the hair-ball; Why is Pap here? But the hair-ball won't answer. Jim says it needs money, so Huck gives Jim a counterfeit quarter. Jim puts the quarter under the hair-ball. The hair-ball talks to Jim and Jim tells Huck that it says. "Yo'ole father doan' know yit what he's a-gwyne to do. Sometimes he spec he'll go 'way, en den ag'in he spec he'll stay. De bes' way is tores' easy en let de ole man take his own way. Dey's two angles hoverin' roun' 'bout him. One uv'em is white en shiny, en t'other one is black. De white one g... ... tobacco, so he went to the craven to get some, and finds a rattlesnake. Huck kills it and curled it up and put it on the foot of Jim's blanket. Night came and Jim flung himself on the blanket and the snake's mate was there, and it bit Jim on the heel. Jim tells Huck to chop off the snake's head, then skin the body of the snake and roast a piece of it. He took the rattles off and tied them to Jimââ¬â¢s wrist. Jim said it would help him. Huck says "I made up my mind I wouldn't ever take a-holt of a snake-skin again with my hands, now that I see what had come of it". As one can see Superstition plays an important role in the novel Huck Finn. Huck killing the spider which is bad luck, the hair-ball that tells fortunes, and the rattle-snake skin that Huck touched are examples that brought bad luck to Huck and Jim in the novel The Adventures of Huckleberry Finn.
Friday, July 19, 2019
Rules and Exceptions Essay -- Philosophy Philosophical Papers
Rules and Exceptions One of the factors which have led many philosophers to adopt a more or less sceptical attitude in moral philosophy has been the recognition that most rules have exceptions. This has commonly been regarded as a threat to the entire moral enterprise. How can a philosopher even attempt to find an account of the moral relations that obtain among things which will weave them into the unity of a stable system if every principle, every rule, every judgment has to be qualified by who knows how many exceptions? Plato was acutely aware of how devastating the admission of an exception might be. In the Republic Socrates completely invalidates Cephalus' thesis that justice is simply a matter of returning to others what is due to them by pointing out that if a friend deposited a weapon with us for safekeeping and then asked for it when he was not in his right mind, there would be justice in not returning it to him. Ordinarily we should return what does not belong to us, but this case would seem to be a legitimate exception. Socrates mentions another. It would be right in such circumstances he says to lie to a person who was out of his mind. On the other hand Plato also realised that by no means all alleged exceptions are justified. In the Euthyphro Socrates upon being informed that Euthyphro intends to prosecute his own father for murder suggests that perhaps it would be right to prosecute his father if he killed a relative but not if he murdered a stranger. Euthyphro rebukes Socrates for sugges ting such an exception. Socrates offers no defence except to express amazement at the certainty with which Euthyphro claims to know what is right. There are several ways to resolve the problem of uncertainty which the ex... ...speak both universally and correctly. That is to say rules inevitably fail to take account of all the relevant peculiarities of some cases and situations but in saying that rules are deficient by virtue of their universality. On the contrary many are perfectly good rules. It's just that rules are rules. Aristotle does not mean to suggest that all rules are bad or useless. Therefore unless we are to become rule worshippers and so fail to do the right thing in individual cases just to preserve the integrity and universal application of rules we must appeal in certain cases to another method in order to decide those cases. Fortunately there is such a method: the appeal to intuition. References Immanuel Kant Fundamental Principles and The Metaphysical Principles Of Virtue Kurt Baier Ethics and Society (1966) Kurt Baier The Moral Point Of View (1965)
Thursday, July 18, 2019
Management accounting and decision making Essay
According to Burger (2008) ââ¬Å"Accounting is the language of business. A lot of people think itââ¬â¢s just numbers, but itââ¬â¢s really a lot more than that. There are a lot of areas outside of numbers that need to be looked at, processes and procedures, what the tone of the company is. Accounting will take you in just about any direction in a company.â⬠~ Wade Becker, CPA, Beard, Miller Co. The job description of many professions is changing nowadays. The skills to perform a certain job require more skills to perform a particular job. If an example of Information Technology is to be taken then it is realized that once they were left to do IT related jobs or make computers work however, in todayââ¬â¢s world IT professionals are now moving into higher level management positions which require them to perform many other tasks which may not be directly related to the their profession. Therefore, a stereotypical role of an accountant was once considered a ââ¬Å"number personâ⬠but todayââ¬â¢s era demands accounting professional to own and use interactive and communication skills to help with the decision making process across all areas of a business. In a managerial accounting world all professionals must communicate their ideas to other companies using ways which are tactful and effective. Siegel (2000) states that ââ¬Å"Management accountants should be great communicators.â⬠Durry C (1992) believes that management accounting is ââ¬Å"concerned with providing information to managers ââ¬âthat is people inside an organization who direct and control the operations.â⬠In the 19th Century financial accounting was considered to be the need of a society which later evolved to Management accounting. Management accounting became a prerequisite for more detailed information for stock control, product costing and decisions affecting the future. Accou nting is facing numerous challenges, as Elkington (1998) states ââ¬Å"business people must increasingly recognise that the challenge now is to help to deliver simultaneously economic prosperity, environmental quality and social equity.â⬠All this is making business managers to re-examine the practices that are currently led. Cokins G and Hicks D believe that Managerial accounting is part of an organisations management information system. To follow any business or an organisation aim managers engage in activities which involve an effective cost model as it can be a great asset to an organisation. A business or projects to be a success or failure three things need to be considered, forà example, cost, schedule and performance. A project should be continued within the means provided otherwise stakeholders struggle to finance the project and its abandoned. A success of a manager is when appropriate tools are employed and sound safe decisions are made and follow on with applying substantial level of expertise to have effective cost management. The world today is surrounded by increasingly advanced technology such as computer assisted manufacturing and flexible manufacturing systems. According to Cokins and Hicks organizations to compete effectively need to understand the cost of each product or element of their value chain from product design and purchase of material therefore internal cost is very important as mentioned in Cokins and Hicks article because it becomes critical for competitive action and increasing shareholders wealth in the current globally competitive economy. Management accounting systems are the benefactors of the precarious internal cost information. There has been few criticisms leading to the literature of Management accounting system and it has been labeled outdated and there has been criticisms linked to its consistency as it has been thought that it does not provide consistent information with the current strategic management paradigm. Cokins and Hicks believe that systems designs elements should capture the fundamental technology, promote a business based on effective cost model, quality and lead time. Precise and appropriate cost information is critical to managementââ¬â¢s decision making procedures (Cokins and Hicks) and the literature being studied reveals Management accounting system reflects the organizational complications of the current world however traditional Management accounting systems do not replicate current organizational era as all costing procedures were designed around late nineteenth century. In traditional era product line diversity was not very common and cost of materials and direct labour were the main components of production cost but the environment today is surrounded around advanced technology and automation and that has led the prime cost to be the overhead component. The overhead costs are altering product cost because of the old management accounting system techniques. Management accounting needs a unique set of skills and behaviour. According to Cokins and Hicks Accounting Management framework gives business a planned approach to address all factors that will manage accounts interface and todays reality. Cooper and Kaplan believe there are six critical factors which play a crucial roleà in Accounting Management framework which also backs Cokins and Hicks journal being studied for this assignment. The first one is organizational structure. It includes factors such as whom and how you manage accounts, why and how you organize around them. The second account management success factor is people as they need the appropriate skills, knowledge and skills to experience and perform the role. The third factor is tools and technology as it must support the account management processes and must balance ââ¬Å"helpâ⬠as ââ¬Å"control.â⬠The fourth one is compensations structures as they can inhibit change or accelerate adoption. The fifth account management success factors are processes and methodologies as they should align with the customer, drive growth and opportunity plan and the last factor channels and alliances must be managed effectively through the account manager interface.it is up to an organization to structure their useful employees around their key customers and that can create a deep impact on their performance. First few deliberate decisions need to be taken in terms of placement of accounts management resources such as market and territory. Cokins and Hicks believe management team need to plan using methodology a number of factors to create a ranking based on the business goal for the affiliation and ability to deliver. Once these methodologies are selected they can play a vital role in team structure and it will help to deal with issues such as ownership or shareholders Cokins and Hicks discuss the difference between cost accounting and managerial accounting and the strength of their article is that managerial accounting is tied with GAAP whereas cost accounting is used within a business to manage that particular business. Accounting standards of a country provide guidelines to an accountant so they can be used while reporting economic transactions of a business. United Kingdom accounting has improved a lot as mentioned in the journal being studied for this particular assignment. Managers have immense pressure to improve financial management practices to improve service to the community and it is not only done on national level. Managerial accountants have to keep accountant standards fair globally and that is mainly done through Accounting Standards Committee. ââ¬Å"What gets measured gets managed, What needs managed gets measuredâ⬠(Peter Drucker) famous quotes has cause many criticisms but if the practices and development mentioned in Cokins and Hicks journal are to be analyzed, one can conclude this quote has some truth. Managers of a businessà often use this quote indicates that active management of businesses should be given importance instead of accountability to gain desired goals. It w ill lead to survive in todayââ¬â¢s world of information age competition therefore businesses should ensure they are using management systems resulting from their strengths. Any business main task is to develop an active measurement system as it is main part of the management process. Good management practices lead to using certain measures to plan, implement and improve certain aspects of an organization. According to Kaplan, (1994) measurement is a difficult task because it is not related to science so there are no facts and does not have rules between variables. Furthermore, systems which are used by management accountants will make sure that actions are taken according to the strategies and objectives developed. There has been an immense amount of research on management accountants and the research evidence has proved that businesses which are using a developed measurement system are developing and gaining profits therefore, Gates (1991) states ââ¬Å"an organizations objectives and severity of measures, varies, depending on people, culture and past experiences of the organization.â⬠The management accountant was developed after 1980s and it was seen a golden era in management accounting research as it saw new techniques and practices beneficial to the management accounting. One of the techniques developed in 80s was strategic management accounting and some of the processes which fall under the category of strategic management accounting are activity based costing and balance scorecard. The balance scorecard emerged after it was realized that there is a need of an integrated system which can be used to measure both financial and non-financial performances. It helps companies to view their performances on a regular basis and it gave a clear view of what should be measured in order to balance a particular business financial perspectives. The balance score card consists of four functions known as learning and growth perspective. It means how to achieve a certain organizations goals and how will a business will sustain its ability to change and improve. the second perspective is financial and its aim is to succeed financially and is mainly concerned with making a good impression to shareholders. Another perspective is based on customers as they can determine sales and to achieve business goals a good impression is to be made upon customers. The last perspective is known as internal businessà processes. It mainly deals with how to satisfy customers and shareholders and what business processes must a certain business excel as. (Kaplan and Norton:1996) Balance scorecard is one of the necessities for any organization and it is used by the management to accomplish vision and strategies of an organization and it has few other benefits too such as, making sure managers are managing every single variable within an organization and are not working upon favoritism. If more developments are to be discussed and strength of Cokins and Hicks journal than one must not forget one of the major development in an accounting field known as Activity-based costing. Kaplan and Cooper gave this idea a new beginning as it was not very well known in previous years. According to Kaplan (1996) manufacturing costs are determined by amount of ââ¬Å"activitiesâ⬠and the key to effective cost control is maintaining the effectiveness of the act ivities ABC recognizes better cost pools for indirect costs and then implies cost drivers to relate the expenses in the cost pools to activities of an organization. ABC has become more popular in recent years but faces a lot of criticisms too due to the fact that sometimes businesses face difficulties in implementing this technique. ABC is enhanced further by Activity-based management as they believe in planning and measurement and class them as key factors in a competitive business environment. To conclude, If an organization has accounts managers or not a success can only be achieved if a successful profile is valued. It can be done through an industry as it will help determine to what extent an account manager is an industry expert and the second is through customers as it is vital for an accountant to understand the businesses being worked upon. The profession Accountancy has seen many developments and criticisms however, since 1980s there has been many changes in management accountancy. The new changes are focusing on measurement tools within a business to manage its aims and objectives. Management techniques are discussed briefly in this essay and they emphasize on Cokins and Hicks journal that management decisions can be made better by using effective management measurement tools and it leads to improving the management of an organization. There can be problem with new measurement techniques as nothing in life comes with a guarantee however, new ideas can be used on the basis of guess work and the new contributions could be a way forward.
Subscribe to:
Posts (Atom)