Crime Statistics Comparison

Crime statistics endeavour to provide statistical measures of crime in societies. They provide a point of analysis and comparison, allow countries to form long-term patterns and trends and can help to develop and reform criminal justice policies as well as being more meaningful than raw numbers. Using the countries of Bahrain and the United States as a comparison point for the following issues which surround crime statistics such as biases, agendas and general influences like education and religion; this essay will be focused around analysing the statistical factors and wider influences which can allow a country to have low or high crime rates. Crime Definitions Definitions of what exactly constitutes being a crime differ not only across countries but even across states. This can be an issue with statistics as in order to measure and compare crime consistently crimes need to be classified and placed into groups of similar offences. While murder is a crime recognized and agreed upon by most nations, what makes up a homicide may be more challenging and then even simply just a ‘crime against the person’ can vary widely. This often means that what makes up a crime for many offences can vary throughout jurisdictions. This is a problem when categorizing offences for international statistical comparison. An example of this is the way that laws differ state to state within the United States, while ‘offences known to police’ is a statistic seen as quite a high representative figure of the offences, a lot of researches see that no official measure can ever come close to the actual amount of criminality that exists in any form in society (Archer, 1984) Definitional problems are concerned with whether or not crimes have equivalent meanings between nations, which in most cases a lot of crimes seem not to have. Countries most often vary in behaviours which can sometimes be seen as coming within the space of the law. So for any kind of comparison of crime rates to work at all, it is crucial that the definitions of crimes and the categories they are placed in are similar. The next issue with definitions is that even the different organizations that compile crime statistics differ within their own definitions. Interpol for example defines murder as: Any act performed with the purpose of taking human life, excluding abortion but including infanticide (and including attempts). Kalish, 1988) While the World Health Organization (WHO) does not distinguish between intentional or unintentional homicides but does not include attempts under this organization attempts fall under a separate legal distinction(Kalish, 1988). And again, the United Nations have a different definition for homicide: Death purposely inflicted by another person, including infanticide. (Kalish, 1988) Due to major issues with the above topics across all countries, due to definitional and categorical differences, crime statistics can differ significantly. In Bahrain, crimes against the individual are ranked in relation to the seriousness of the offence, murder, attempted murder, murder by error, assault, threatening and others. In the United States, offences are not classed separately, but into broad categories which are homicides, robberies and assaults. Bahrain does not report rape as a single category and in response, no reports of rape have been sent to their criminal investigation unit (Ministry of Information, 1985). Reporting Issues The quality of the way crime is reported is likely to be influenced by a wide range of practices and techniques in different jurisdictions. For example in Bahrain, individual police departments participation in reporting crime rates is compulsory, but neither the numbers of convictions or the final outcome of cases are reported, whereas, local police departments in the United States are under no obligation to report back crime rates from their areas as participation is voluntary (Newman, 1993). Honesty or dishonesty of police who are involved in the collection and compilation process of statistics (Adler, 1983) and the manipulation of the data compiled for political reasons – which will be discussed later – are some other examples of things than can influence the quality of the crime that is reported. In the United States for example, every case involving multiple offences by the same person that are compiled by police, the statistic noted down is only in relation to the most serious offence that has occurred (Reichel, 1994). Underreporting is an influence on the reporting of crime as it affects basically every area and any data that is compiled by police. In many occasions and for many different reasons people do not report offenses they are victims of or that they witness. There is a ‘dark-figure’ of crime in both Bahrain and the United States, there have been no victimisation studies conducted in Bahrain to date, but on the opposite side, the victimisation surveys that have been conducted in the United States show higher crime rates than the Uniform Crime Reporting System shows (Federal Bureau of Investigation, 1981-1987). Another reason there are issues with extremely low or quite high crime rates is the issue of political influences. Police may exaggerate statistics in their areas to draw funding to their area for upgrades and to gain more police numbers, or even down the crime statistics to reflect success of their force, to show the people of the country and the world that they are doing their job correctly and well. The government can also do the above, by altering the statistics, they can create a sense of fear in there people to gain votes through public advertising that they will combat the high rates of crime in certain areas, or downgrade the rates to adhere to international requirements, to attempt to get the country placed on the ‘best of’ lists within international media as a way to gain tourism by showing they are a safe place to visit. Wider Influences: Bahrain is a country which operates on all levels in relation to the teachings of the Qur’an. This makes up the fabric of life for the Bahraini people, the influence of the Islamic religion can be seen in the economic, political and social pathways of life within the culture of the country. In Bahrain, religion is the most important structure. The Islamic religion opposes wrongdoing in all its forms and that any wrongdoing can lead to the downfall of society. The teachings of the Prophet attempt to get rid of all forms of crime before it happens by influencing the individuals who follow the religion. Acts against the law therefore is not only a crime against society in the eyes of Bahraini people it is also a violation of the principles of God. In Bahrain there are even ‘moral police officers’ who regulate the dress and public behaviour of citizens (Helal, 1991). As the Qur’an provides the basis for society, it also provides the base for which laws are made. All laws however have major influence from the Western cultures, apart from marriage, divorce and succession which all fall under the Shari’ah. Souryal, 1988)Therefore religion is a major influence in relation to everything, right down to helping explain the low crime rate in Bahrain. Citizens are able to speak directly to the ruler of Bahrain for a few days each month this allows the people to feel that they are in touch with their government as they are able to voice their concerns directly (Helal, 1991). Therefore crimes against the state are less likely to be committed as people feel as if they play a greater role than just an individual in a wider community. Souryal (1988) has noted in his studies that since firearms, drugs and alcohol are all banned, the opportunity for violence is reduced. Ontop of this, the way the law is applied to Muslim offenders acts as a deterrent to the Bahraini citizens. The penalty for committing a crime is harsher if the offender is Muslim and has committed an offence against a Muslim, the Islamic penal code is also enforced against non-Muslims in the country. Some punishments that can be given out include amputation, stoning, flogging and death which can be executed in public (Moore, 1987). The influence of education within Bahrain is a major factor that can be related back to the low crime rate of the country. Islam religion is tied tightly into the education at all levels in Bahrain, and education is compulsory for all children living in the country also (Helal, 1991). The United States however has a separation between church and state, which is not the case in Bahrain. Within the United States, there is a separation of powers, it is a multicultural society which also makes it multi-faith, to base all laws on just the one religion within the United States would most likely cause more crime rather than decrease the rate. Within the United States alcohol and firearms are legal once of a certain age, therefore the high crime rate within the country can be related back to the availability to things that aid criminal acts and violence. Education within the United States changes in relation to the age of compulsory education, it ranges from between 14 to 18 (State Compulsory Attendance Laws, 2007). Religion is not taught within all schools due to the adversity of religions within each state and the country as a whole. There are schools which focus on specific religions, these however are private schools and advertise that they do these teachings (Religion in Schools, 2004). The major difference between the two countries, other than the rate of crime, Bahrain’s crime rate being quite low compared to the United States, is the issue of religion within not just the country, but as the basis for all the laws and the way the entire community of Bahrain lives their life. In conclusion, there are so many reasons by which crime statistics can be altered due to not only issues with reporting and recording, but definitional issues and wider societal influences. It is not until recently that any one organization has attempted to compile and compare cross-national crime statistics, for this to be done however, organizations need to find a way to combat the above issues outlined. The United Nations have pushed for a standard level of classification of offences and the collection of statistics across continents which would set out minimum standards for the collection, analysis and presentation of the statistics. (Vetere, 1977). This is just one way we can start to remove bias and definitional errors. The true rate of crime is impossible to compare or even start to determine. The amounts of crime reported demonstrate that there is a major difference between the two countries in terms of crime rates. The Islamic religion within Bahrain lays the foundations for life and can be seen woven into critical social areas within the community, all in which can create the basis for crime to become a realty; within Bahrain however, due to the tight influence religion has on one’s conscience, it has the opposite impact (Helal, 1991). The United States has the separation of church and state, therefore fewer values are shared throughout the country, which allows for breaks within society and these can be seen as the basis for crime to be committed, therefore raising the crime rate rather than lowering it. It would be simply ridiculous to implement the way Bahraini society is run into the United States(Helal, 1991). But the influence that the combination of church and state within a country like Bahrain has on the Bahraini people is simply just one way in which can be shown to keep crime rates low.References http://www.edweek.org/ew/issues/religion-in-schools http://www.infoplease.com/ipa/A0112617.html

Good morning Doctor Bert – Creative Writing

Good morning Doctor Bert, how are you? Very good and yes I'm fine thank you. Now then students, this is doctor Bert one of the leading surgeons at saint heart hospital. Today we will be operating on a young male named dusanmandick from Austria. He took an overdose of cocaine and we have to take the remainder out of his stomach before it is absorbed in to the blood stream. Would any one like to volunteer to start making the first incision? No David you can't, you're a porter, for god sake all you do is push beds around all day. Right as no one is putting there hands up I suppose you can do it Carla. Right then put the knife in then, yes very good keep going, right now stop. Suction, no Carla don't suck on the stomach I mean get the machine to suck the blood out of the way. Now we have cleaned that up I want you to start cutting in to the stomach. Marvellous there we go can you see the white powder, success now Carla grab the swabs and start to dab the powder we should be able to save this guys life now. Wait there, his blood pressure is dropping, get a crash team immediately down here, Carla stand back, charging up to 230, stand clear. Still no response, charging to 270, stand clear. Still nothing. Ok Carla start CPR. Stop! There's a beat, right let's get back to this operation. Doctor Bert, doctor Bert wake up, thank you now help Carla out and start stitching back up the stomach. No we can not make your initials the scar. Harry your suppose to be observing not reading the kerrang magazine. I've had enough, Doctor Bert can you please take over. Where did you say he was Harry? He's gone to order a pizza, has this whole world gone insane? To start of with Carla started sucking on the lad's stomach she asked if we could turn the scar in to her initials, and now doctor Bert the person who should be helping me out has gone to order a flipping pizza. GOD ALMIGHTY HELP ME PLEASE? Say that again, your ring fell of your finger and is still in the lad's stomach why didn't you say now we need to open him back up and pull the ring out you stupid girl it would have been so much easier if you said. 56+ Right then Carla he's all yours open him up yes keep going right now get the ring out quickly before we have to start resuscitating him again. Carla get of your phone. Thank you now carry on, there it is grab it now for the final time Carla would you like to do the job of stitching up. Great, don't just look at me get on and do it. Well done team after that sketchy operation we have finally got him back stable with the cocaine out of his stomach, I'm pretty sure no white powder will be entering his nose for a while. Welcome back dusanmandick, no I do not sell cocaine this is a respected hospital not a night club if we find out you have been taking any more crack cocaine there will be no more operations or treatment on the NHS for you. You will have to go private and pay for it yourself.

Four similar disease 1topic like COPD,LUNGS CA.ASTHMA,SMOKER Research Paper

Four similar disease 1topic like COPD,LUNGS CA.ASTHMA,SMOKER - Research Paper Example It generates new insight and a novel point of view into the existing treatment procedures and about the disease. Continuous research in the field of nursing practice is very important as through research new data and cures are discovered which help in finding new patterns and subsequently help in developing new procedures to fight the patients’ condition. The development of nursing practice in diseases like COPD, Lung Cancer, Asthma and Smoking exemplifies the importance of the research to nursing practice. These are four similar diseases (affecting the same organ; lungs) with different backgrounds (origin, causes, development, effects, and cure). COPD is a serious lung disease which during the course of time makes it difficult to breathe. It is the fourth main reason for death in the United States and leads to long-term disability.[1] Persons suffering from COPD find it difficult to get the air in and out of their lungs as the airways (tubes which carry the air in and out of the lungs) are partially blocked. There are two prime diseases that cause this blockage- Chronic bronchitis and Emphysema. The main cause of this lung disorder is cigarette smoking which contributes to 80-90% of the disease. [1] Nursing practices go a long way in the cure of the disease. Nurses/ professionals and pulmonary rehabilitation programs help to control the disease through physical activity and training. Nursing is fast emerging as a means to put a check on COPD. The best cure against COPD is to quit smoking. An online COPD community has emerged where different COPD patients and professionals share their experience and methods to fight cure COPD. Lung Cancer refers to cancer of the tissues of the lungs, generally in the cells lining the air passages. It is one of the more lethal diseases. It claims more lives than prostate, colon, breast and lymph cancers combined, per year. Essentially, there are two types of lung cancers: Small Cell Lung Cancer (SCLC) and Non-Small Cell L ung Cancer (NSCLC). Both categories have the capacity to cause life threatening damages to the neuromuscular system. A significant part of the treatment to lung cancer is the way the problem is nursed. Nursing practices play an important role. Advanced nursing practice has been introduced as a practice that includes a variety of roles essential for treating lung cancer and the environments in which they exist. Planning is quite necessary in combating the disease. Many obstacles to realizing the full potential of the roles can be evaded through better efforts and planning to address factors, resources and structures necessary for advanced nursing practice to lung cancer. A recent research conducted on patients with lung cancer suggested that patients often experience multiple symptoms that vary during the course of their disease.[2] Therefore, in conjunction with high quality physical care of the patients, nursing practice is also required to provide frequent interventions with patie nts varying from patient education regarding chemotherapy, surgery and radiation therapy and symptom management meant for skin changes linked to fatigue, radiation therapy, weight loss and nausea due to changes in appetite. Asthma is chiefly characterized by the shortness of breath, tightness of chest along with coughing. It essentially is the hindrance in the human airflow system. Asthma is a continual inflammatory disease and estimates have shown that over 300 million people were affected with asthma in 2010. Genetic factors along with other

Is spontaneous order a form of social justice for Hayek Essay

Is spontaneous order a form of social justice for Hayek - Essay Example us order that is not bound to any region field or society it is the property of change and revolution where ever these two properties will be the process of spontaneous order will take place. Spontaneous order Example This is simply an ideology which is applicable in different areas of the life, due to its applications it is popular ideology in economical field and various economist appreciated its application in the practical economical market scenarios and process .According to this ideology the market economies can be emerged by any creative individual spontaneous order specifying their own rules and boundaries of working. Spontaneous order Markets application In economic field many classical liberals thinkers like Hayek proposed that the market economies are result of the creative spontaneous order according to his thinking more accurate resources allocation process on accurate places and output getting process is possible by the spontaneous order application, as compared to the organization working methodology. The economist think that it is the ever best methodology to apply as on the spot economical problems solving techniques applications is possible by it by any individual any time according to the situation beyond the limits of any frame work as it is not bound to follow any central decision or policy. The Foundation for Economic Education president Lawrence Reed, says about the spontaneous order as follows: Spontaneous order emerged when people feel alone and when entrepreneurs do their best for the desires of people and then according to the desires provide for them they act upon the market needs and check the prices which tells them what is the need of people and in what quantity it is demanded and it is better and productive way as compared to reliance on... Is spontaneous order a form of social justice for Hayek? In place of the spontaneous order the other word self organization is also used it is the process related to different individual related to different field of life and in different process the term is used and applied such as physical ,biological and social networks and economics ,so we can say that the spontaneous order is a process which is emerged by various kinds of social orders by the interest and willingness of the self interested and motivated persons who not preplanned the things or unintentionally who create order without planning . New needs new demands new ideas make smooth the way of spontaneous order and provide growth for this phenomenon. One mile stone when achieved in this journey produce new way for the next mile stone to achieve so the spontaneous order process and growth is directly proportional to the new coming needs and time. Hayek was economist best known for his work in the field of the economic s according to his work spontaneous order is the key of success in the economical field and can assure promoting new ideas and revolutions as compared to the pre planned strategies further he established a relationship in between the spontaneous order and the social justice he said social justice is interlinked with the spontaneous order as the individuals gets right to do free according to their mind set irrespective of the laws boundaries, he faced many critics too due to this ideology ,but he defended at most of his side his ideology .

Recruitment and Selection Processes Essay Example | Topics and Well Written Essays - 2000 words

Recruitment and Selection Processes - Essay Example Through the process of recruitment, a company tries to locate prospective employees and encourages them to apply for vacancies at various levels. Recruiting thus, provides a pool of applicants for selection. Selection is a process of picking individuals who have relevant qualifications to fill jobs in an organization (Rao, 2005, p-143). The basic purpose is to choose the individual who can most successfully perform the job, from the pool of qualified candidates. 2.1 PepsiCo India: Pepsi is a flat organization. There are a maximum of four reporting levels. Executive here emphasis achievement, motivation, the ability to deliver come what may. As the Personnel manager of Pepsi Foods remarked Recruiters must be capable of thinking outside the box, cutting the cake of conventional barriers whenever and wherever necessary. They must have a winner mindset and a passion for creating a dynamic change. They must have the ability to deal with ambiguity informality. PepsiCo has to tap external sources for various positions. ... (Business Today, 2000, p.129) Recruiters must be capable of thinking outside the box, cutting the cake of conventional barriers whenever and wherever necessary. They must have a winner mindset and a passion for creating a dynamic change. They must have the ability to deal with ambiguity informality. Recruitment process includes PepsiCo has to tap external sources for various positions. Running enterprises have to recruit employees from outside for filling the positions whose specifications cannot be met by the present employees, and for meeting the additional requirements of manpower. The following external sources of recruitment are commonly used by PepsiCo. (i) Direct Recruitment. An important source of recruitment is recruitment by placing a notice on the notice board of the enterprise specifying the details of the jobs available. It is also known as recruit factory gate. (ii) Casual Callers or Unsolicited Applications. The organizations are regarded as good employers draw a steady stream of unsolicited applications in their offices. This serves as a valuable source of manpower. If adequate attention is paid to maintain pending application folders for jobs, the personnel department may find the unsolicited applications in filling the vacancies whenever they arise. The merit of this source of recruitment is that it avoids the costs of recruiting workforce from other sources. (iii) Outsourcing Under this arrangement, PepsiCo India draws the required personnel from the outsourcing firms or agencies on commission basis rather than offering them employment. This is also called leasing of human resources. The outsourcing firms develop their human resource pools by

Opera house branding Assignment Example | Topics and Well Written Essays - 250 words

Opera house branding - Assignment Example Opera house aims at enhancing student values through plays, and thus its messages through plays will be mostly student-oriented (Griffin). Opera house aims at bringing the young audience mostly the students. The company will, therefore, be providing features that aim at incorporating such audience. In addition, the opera house will provide the students shows as well as arranging several classes and activities to attract the people and bring them closer to the company. The main message the company is passing to the audience is unity and self-reliance. The main idea of bringing the people close to the company is for the people to take the opera house as a community business that they are part of it (Galbi). The people should feel that they own the business. The public should feel it is their responsibility to make it progress to new heights and compete with other opera houses that offer the company stiff competition. The company is looking forward to enhancing this mutual relationship with the target audience so that its longevity can be

Facility location strategies Case Study Example | Topics and Well Written Essays - 750 words

Facility location strategies - Case Study Example Facility location in a central place does not mean it should be located centrally literally. It means locating it in a place, which gives access to all the customers with minimum costs. Sometimes located a facility in a single area with many customers may lock out other customers due to resulting distance that will arise. However, remember the objective of locating a facility is to serve all the customers. The process of finding the ideal place to locate a facility can be tricky. However, a number of methods have been used and they have proved successful. These methods include weighted load-distance method, centre of gravity, linear programming, weighted scores and break-even analysis (Suresh, 2009). This report will focus on using the weighted average method to locate the best place to put up a European facility for a US automobile company. The report took a number of location factors, which include location, geography, transportation, proximity to customers and the relative costs of supplying the goods to these destinations. In addition, these locations were ranked on a scale of 0 – 1 based on the said factors, depending on relative importance. After ranking, each location was then scored on a scale of 0 – 100 and this also depended on how important the location was depending on the factors listed.

Fire Safety Essay Example | Topics and Well Written Essays - 500 words

Fire Safety - Essay Example Barr, & John Eversole are of different opinion that: "the lines separating urban and rural fire/rescue departments are increasingly blurred by the combined effects of the suburbanization of America" (Barr & Eversole, 2003, p. 580) modernization/suburbanization in America was so helpful to reduce the difference between urban and rural fire rescue departments and it reflected in the capability to handle critical situations. Due to the absence of higher level safety performance, US fire fighters face deaths and injuries from higher level fire risks. When considering other high risk occupations it can be seen that there is higher level performance for overcoming higher level fire risk and thus the death rate among the fire-fighters is lower. When comparing the fire fighters death in USA in between the period of 1995 to 2004 it can be seen that there is seven fire fighter deaths per 10000 fires and at the same time in UK and New Zealand, the fire fighter death is only less than one per 10000 fires. The cases of civilian deaths relating to fire accidents in between the period 2000 to 2002 were of 1.32 per 100,000 populations. In case of UK and New Zealand it is 1.05 and 0.95 per 10000 populations respectively. In USA the direct fire loss and costs from high fire events in between the period 2000- 2002 was of 0.022%.

A Birthday Remembered Essay Example for Free

A Birthday Remembered Essay Love is very complicated, not just butterflies in one’s stomach, but it also involves a lot of pain. The pain is not easy to drain. We have to confront ourselves with the pain and get over it, but that’s easier said than done. We restrain our feelings and try to forget them. This only causes an even bigger pain. That is the situation for Ellen, the main character in this short story. Ellen’s love life has been complicated, she is a lesbian and obliged to listen to people’s prejudices. Her one and only love, Jackie, dies caused by an incurable illness and she is not allowed to bury her â€Å"She has not been allowed to do this one last thing for Jackie. To be with her during the last rituals.† (l.24-25). Because of Jackie’s former husband, Roger, whom she has left to live with Ellen, but he could not accept his wife being a lesbian, because of his man-stubbornness and he even tried to declare her temporarily insane (l.15). Jackie’s daughter on the other hand thinks that what Ellen and Jackie had was wonderful and beautiful, but you don’t know yet if she’s a lesbian herself or a heterosexual (l.102). The short story is written in third-person (l. 8) â€Å"why shouldn’t she?† The narrator is not omniscient, but we have inner-angel from Aunt El since we only â€Å"hear† thoughts from her, and not from Tobie or Warrick. (line. 104) â€Å"She felt the shock of the words†. You can’t really tell if the narrator is reliable or not, since we don’t know which connection he has to any of those in the story. Neither does he try to make anyone to seem like the â€Å"bad guy†, but the narrator is making us feel sorry for Aunt El, for her big lost Jackie. (L. 24 89) â€Å"She hadn’t been allowed to do this one last thing for Jackie† â€Å"but we have to get used to living without loved ones†. The language used in this short story is very well written and is very descriptive, because of all the adjectives being used, which makes the story way more â€Å"living†. (l. 12) â€Å"Roger had been furious, appalled and angr y..† although the story is very well written it’s also a bit harsh to understand, because of some of all these adjectives and expressions. At line 37 there might be a flashback â€Å"here’s to you, Ellen Simms, on your birthday†. See more: The stages of consumer buying decision process essay The reason that this maybe could be a flashback is firstly because of the changing of the type, at only that sentence, which might give an account of her past together with Jackie before her death. One thing that was striking me was that the story is written in the preterit, but at the same time the narrator uses direct speech, which I think is a bit odd, since you normally writes the whole story in either present or the past, and very seldom a combination of the 2 indication of times. We have two main characters in this story, who’s Aunt El and Tobie: Aunt El / Ellen Simms is an old women who lives by herself. She used to be heterosexual and lived together with a man named Roger. They had a kid together named Tobie which is 15 years old. Ellen chooses to leave Roger because she’s changing her sexuality, and becomes a lesbian and falls in love with Jackie. But unfortunately Jackie died one year from now on, which leaves her alone with Tobie, and chooses to return back t o the father Roger. Ellen is a very obliging and kind person. She really misses her old flame Jackie, and cares a lot about Tobie whether her sexuality is heterosexual or lesbian (l. 83) â€Å"suppose it had been a girl? People choose who they want.† She seems considerate, when she offers Tobie and Warrick a hot cocoa, and remembers that young’s always are hungry and decides to make them some sandwiches. Tobie is daughter of Ellem Simms and the late Jackie. She’s 15 years old, but doesn’t have an abundance of friends (l. 20) â€Å"Tobie never had an abundance of friends†¦Ã¢â‚¬  She has short blond hair, had lineament from her father and a nice smile (l. 53-55). She cares about Ellen, since she’s the only one who shows up at her birthday and brings a present, which she has been saving money, for about a week. The way she earns these money is through her job in the library (l. 68) â€Å"I’m a library page after school..† helpful is also a good word, that would describe, which you can see in the story, when she offers her help to go and make cocoa together with Ellen. It seems she trusts Ellen more than her own father, since she decides to show Warrick for Ellen instead of her father. The message in this short story, is that pain will always be there, but only temporary, but at the same time hard to get over. That love is a big (maybe the biggest) part of our life and we should not regret, but remember the good times you’ve had with those you’ve loved. Don’t take anything in vain, live your life. And it doesn’t care if you are a heterosexual, lesbian or gay, just as long as you are happy. The title of this story is â€Å"a birthday remembered† which I guess is chosen because of all the emotional feelings that’s stepping in strength through this story and especially the quote from the daughters side â€Å"I hope it will be as wonderful and beautiful as what you and mom had together†.

Human Resources Policies Essay Example for Free

Human Resources Policies Essay Armstrong, (2006) defined Human Resource policies as continuing guidelines on the approach the organization intends to adopt in managing its people. In addition, it can also be defined as the philosophies and values of the organization on how people should be treated, and from these are derived the principles upon which managers are expected to act when dealing with Human Resource matters. Human Resource policies therefore serve as reference points when employment practices are being developed, and when decisions are being made about people. Mullins, (2005) highlighted that Human Resource Management must be committed to creating a working environment free from discrimination and where all employees are treated equally with dignity, courtesy and respect. This can be done by putting into place Human Resource policies that shows how people should be treated, and from these are derived the principles upon which managers are expected to act when dealing with Human Resource matters. The most common areas in which specific Human Resource policies exist are HIV and AIDS, discipline, employee development, employee relations, recruitment and selection, equal opportunity, grievances, health and safety, managing diversity, promotion, redundancy, reward, sexual harassment, substance abuse and work life balance and e-mails and the internet. Cole (1997) argued that this employment equity policy helps in preventing discrimination and promoting equality in the workplace. The equal opportunity policy should spell out the organization’s determination to give equal opportunities to all, irrespective of sex, race, creed, disability, age or marital status. The policy should also deal with the extent to which the organization wants to take affirmative action to redress imbalances between numbers employed according to sex or race, or to differences in the levels of qualifications and skills they have achieved. According to the Labour Act (Chapter 28:01),Section 5 states that no employer shall discriminate any employee or prospective employee on grounds of race, tribe, place of origin, political opinion, colour, creed, gender, pregnancy, HIV/AIDS status or subject to the Disabled Persons Act (Chapter 17:01). Every manager must take steps to promote equal opportunity in the workplace by eliminating unfair discrimination in any employment policy or practice within their sphere of authority. All forms of unfair discrimination, whether direct or indirect, are prohibited and it is the responsibility of all employees to inform themselves about and refrain from perpetrating unfair discrimination. The sexual harassment policy is another policy which aims at preventing and managing sexual harassment in the workplace. Sexual harassment is unwanted and unwelcome sexual advances, requests for sexual favours, and other verbal or physical conduct of a sexual nature that is made either explicitly or implicitly a term or condition of employment; or is used as the basis for employment decisions affecting such an individual. The company must prohibit inappropriate conduct that is sexual in nature at work, on company business, or at company sponsored events. This can be done by prohibiting comments, jokes, or degrading language or behavior that is sexual in nature, sexually suggestive objects, books, magazines, photographs, cartoons, pictures, calendars, posters or electronic communications and unwelcome sexual advances, requests for sexual favours, or any sexual touching this is according to Armstrong (2006). Sexual harassment is prohibited whether it’s between members of the opposite sex or members of the same sex. All managers have a key responsibility in establishing and maintaining a workplace free from personal harassment and they are directly responsible for the conduct of their staff. Sexual harassment is regarded as gross industrial misconduct and if proved makes the individual liable for instant dismissal. Less severe penalties may be reserved for minor cases but there will always be a warning that repetition will result in dismissal. Therefore all employees are expected to comply with this policy and that it is the pers onal responsibility of each employee to ensure that inappropriate conduct does not occur, as stated by Armstrong (2010). Safety policies should reflect the employers commitment to safety and health at work and should indicate what standards of behavior are to be aimed for in safety and health welfare matters. The policy statement should be drawn to the attention of all employees. In practice this is achieved by issuing a safety policy document to all employees via their pay packets, or by issuing company handbooks which include details of the policy. The important point is that the employer should be able to show that he has done more than just pin up a notice in various parts of his premises, this is postulated by Mullins (2005). The HIV/Aids policy is also used and its purpose is to provide guidance on managing departmental responses to HIV/AIDS in a manner that complies with the National Aids Policy and applicable laws, eliminates unfair discrimination and enables the harnessing of each person’s full potential. Employees who know that they are infected with HIV will not be obliged to disclose the fact to the company, but if they do, the fact will remain completely confidential. There must be no discrimination against anyone with or at risk of acquiring AIDS. In addition, employees infected by HIV or suffering from AIDS must be treated no differently from anyone else suffering a severe illness. All human resources processes and practices should promote an affirming non-discriminatory environment that fosters respect for the dignity of all while ensuring the maximum productivity of each employee regardless of HIV/AIDS status. This will be done through a regular review of all human resources practices and processes to eliminate existing or potential direct and indirect discrimination on the ground of HIV/AIDS. A prospective employee will not be required to disclose his or her HIV/AIDS status, there shall be no pre-employment HIV/AIDS testing in respect of a prospective employee and both permanent and contract employees are not obliged to disclose their HIV/AIDS status, as subject to Labour Relations Act (chapter 28:01). Recruitment and selection policies are also used to ensure a work environment that is anti discriminatory, democratic, respectful of rights, mindful of dignity and legally sound or legitimate. The Human resource department must be committed to utilise recruitment and selection practices that are based on merit, equity, objectivity, fairness and the need to redress the imbalances of the past so as to achieve a department that is broadly representative. According to Storey (1995), the recruitment process should reflect the department’s employment equity values and goals. Moreover, all phases of the recruitment process must support the recruitment of suitably qualified men and women from diverse racial and other backgrounds with a view to giving them an opportunity to serve all the people with excellence and responsiveness. Considerations of affirmative action will inform the entire recruitment process. The policy on age and employment should take into account that age is a poor predictor of job performance. It is misleading to equate physical and mental ability with age. More of the population are living active, healthy lives as they get older. Therefore the policy should define the approach the organization adopts to engaging, promoting and training older employees. It should emphasize that the only criterion for selection or promotion should be ability to do the job; and for training, the belief that the employee will benefit, irrespective of age. The policy should also state that age requirements should not be set out in external or internal job advertisements. Armstrong (2006). Diversity management policy is a concept that recognizes the benefits to be gained from differences. A policy on managing diversity recognizes that there are differences among employees and that these differences, if properly managed, will enable work to be done more efficiently and effectively. This concept does not focus exclusively on issues of discrimination but instead concentrates on recognizing the differences between people. Maund (2001) express it, the concept of managing diversity is founded on the premise that harnessing these differences will create a productive environment in which everyone will feel valued, where their talents are fully utilized and in which organizational goals are met. The diversity management policy must acknowledge cultural and individual differences in the workplace, state that the organization values the different qualities that people bring to their jobs, emphasize the need to eliminate bias in such areas as selection, promotion, performance asse ssment, pay and learning opportunities and focus attention on individual differences rather than group differences. Mathis, (2003) is of the view that the disciplinary policy should state that employees have the right to know what is expected of them and what could happen if they infringe the organization’s rules. It would also make the point that, in handling disciplinary cases, the organization will treat employees in accordance with the principles of natural justice. It must be the policy of the company that employees should be given a fair hearing by their immediate supervisor or manager concerning any grievances they may wish to raise, have the right to appeal to a more senior manager against a decision made by their immediate supervisor or manager and have the right to be accompanied by a representative of their own choice when raising a grievance or appealing against a decision. Cole, (1997) highlighted that the reward policy must cover matters as providing an equitable pay system, equal pay for work of equal value, paying for performance, competence, skill or contribution, sharing in the success of the organization and the relationship between levels of pay in the organization and market rates. There must not be discrimination of employees in pay levels. This will encourage the optimum productivity from employees and ensures high level of quality output. A performance management system must be put in place so as to pay employees according to their performance and efforts. Armstrong (2006) is of the opinion that job evaluation must also be done in a fairly and equitable manner so as to have a free work environment. In conclusion, companies must be committed to providing a work environment free of discrimination and harassment. Human Resource policies must prohibit discrimination and harassment in the workplace, whether committed by or against managers, co-workers, customers, vendors, or visitors. Employees must work and develop in an environment that is anti-discriminatory, democratic, respectful of rights, mindful of dignity, legally sound and productive. Workplace discrimination or harassment based on an employee’s race, colour, religion, sex, national origin, citizenship, age status, sexual orientation, disability, marital status, or any other basis prohibited by law, must not be tolerated. REFERENCES Armstrong, M. (2006) Strategic Human Resource Management, (3rd Ed), London: Kogan. Armstrong, M. (2006) A Handbook of Human Resource Management Practice, (10th Ed), London: Kogan. Cole G.A. (1997), Personnel Management, Theory and Practice, London: Continuum. Labour Relations Act Regulations (1998), HIV and AIDS, Government Printers: Zimbabwe. Maund, L. (2001), An Introduction to Human Resource Management Theory And Practice, New York: Palgrave. Mullins, L. J. (2005), Management and Organizational Behavior, England: Prentice Hall. Storey, J.(1995), Human Resource Management: A critical text, London: Routledge.

Accounting Theory And History Accounting Essay

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

australias wage determination system Essay -- essays research papers

Australia has gone from a highly centralized wage determination system to a mainly decentralized one. There has been a move away from accords and awards to enterprise bargaining, through the 96 Workplace Relations Act. Recent policies include changes to unfair dismissal claims and the 2005 workplace reforms package. Throughout the 20th century, Australia has maintained a system of tribunals to make decisions about wage and non wage outcomes and to help resolve industrial disputes. Institutional forces affect the operation of the free market in order to improve labour market outcomes, such as guaranteeing minimum wages and conditions. The four institutional forces that affect labour markets are Governments, Trade Unions, Employer associations and Industrial Relations tribunal. Trade unions represent groups of workers on a collective basis. The most important trade union is the Australian Council of Trade Unions (ACTU), which is the peak union body to which most unions are affiliated. Trade unions membership has declined substantially from the 1970à ¢Ã¢â€š ¬Ã¢â€ž ¢s with an average membership of 55% to just 23% in 2003. This is caused by the increase in casual and part time employment, growth in industries with low union membership such as retail and the decentralization of wage determination. Employer associations represent business groups in similar industries in industrial relations matters. They seek wage moderation to maintain profitability. The head employer association is the Australian Chamber of Commerce and Industry. At the federal level is the independently run Australian Industrial Relations Commission (AIRC). They establish and maintain the fair minimum rates of pay and conditions (award safety net system) for all workers. Award wage increases are determined by the AIRC annually after hearing submissions from the government, ACTU and unions. They apply the no disadvantage test to CAà ¢Ã¢â€š ¬Ã¢â€ž ¢s and AWAà ¢Ã¢â€š ¬Ã¢â€ž ¢s to make sure workers are better off than the underpinning award. They also help settle industrial disputes through conciliation and arbitration. Move Away from centralized The Accords (1983-1995), were a social contract negotiated between the Federal Government and ACTU on minimum wages and specified working conditions for a number of occupations under Federal awards. This centralised wage system reduced the levels of inflation, industrial disputation and un... ...ver the wage determination role of the Australian Industrial Relations Commission (AIRC). It is meant to boost productivity by increasing workplace flexibility and placing new constraints on unions. The change is aimed at having workers covered by individual employment agreements rather than collective awards. Its creation is a big win for employer groups, who have campaigned for decades to strip back the powers of the industrial relations umpire to determine workplace arrangements. However, many believe it will lead to a reduction in pay and conditions. New legislation will also strip back minimum employment conditions. The current 20 "allowable matters" will be cut to about 16. The wage determination system has moved from centralised determination through National Wage Cases towardst an enterprise bargaining framework. Safety nets are there mainly for low paid workers who are unable to secure wage increases under enterprise bargaining. There has been sustained moderate wage increases, low inflation, strong productivity growth and employment growth. This system appears to generate the best of both enterprise agreements and centralised wage determination.

The Euro :: essays papers

The Euro In 1991 it was decided that the Euro would be introduced. It officially became the currency of eleven European nations: Austria, Belgium, Finland, France, Germany, Ireland, Italy, Luxembourg, Netherlands, Portugal, and Spain, shortly thereafter. Although the actually hard currency will not be introduced until January 1, 2002, it is possible to trade and complete transactions using this currency. This introduction allowed for a single money supply throughout most of Europe, caused increased transparency of prices and stocks throughout the nations adopting it and encouraged long-term investments between firms in different countries by eliminating exchange rate risk. Despite these benefits, the launch of the Euro has not gone as successfully as planned. Since it’s introduction the Euro has lost almost one third of it’s value compared to the dollar. This devaluation has the potential to create a large negative effect on European markets. To take control of the situation government intervention was deemed necessary. In early September, the European Central Bank lowered interest rates for the sixth time in less than a year, in hopes of initiating a rise in the value of the Euro. Despite these efforts the value of the Euro continued to falter. Then in late September central banks from many powerful economic nations collaborated in a major invention effort. The banks spent billions buying Euros to increase their demand while simultaneously selling dollars and yen. This effort seemed to have work as the Euro finally stabilized. This invention was an important step because a weak Euro would cause investors to lose confidence in the new currency. In addition it created a risk of increased inflation because of the increased expense of imports. However, the Euro is still not out of danger because many analysts feel that the reason that it is performing so poorly is because of the decreased amounts of investments in Europe as other markets, the United States in particular, continued to flourish. This is a long-term problem that the central banks will be unable to fix. Then in November as there were signs of slowing economic growth in the US the value of the Euro started to increase. By late November many businesses were acquiring a preference for the Euro because of the benefits it provided. According to one article, â€Å"The Euro has revolutionized corporate strategy and transformed approaches to doing business in Europe.

Summary of Plato’s Apology

PLATO’S APOLOGY In Plato’s Apology, I found that it is only named â€Å"Apology† but there is nothing about apology there. It is mainly the defense of Socrates for his accusations. He was a very decent intelligent man. Socrates said – â€Å"I am not a clever speaker in any way at all-unless, indeed, by a clever speaker they mean someone who speaks the truth. † By this statement he was able to make people think that he is only telling the truth, not making false things with his intelligence. I am amazed by the wisdom of Socrates. He was 70 years old when the prosecution happened. In that age he defended himself well and gave so practical logic in his speech that the accusers were just being dumb. Another thing that caught my attention is Socrates found the universal nature of human beings. All of us think that he is the most intelligent human in the world and no one can understand anything as he can. May be there are some people somewhere who are wiser than him but they are not around him. Socrates said, â€Å"I am wiser than this man: neither of us knows anything that is really worth knowing, but he thinks that he has knowledge when he has not, while I, having no knowledge, do not think I have. I seem, at any rate, to be a little wiser than he is on this point: I do not think that I know what I do not know. † With this speech he direct attacked the so called wise people of all time. Every human is same. God gave us all same talent. No one is more intelligent than the others. Who understand it, he become wiser. I found that the main reasons of accusing Socrates was not believe in the old gods and corrupting the youth of Athens. In those days, it was uncommon for anyone to go against the beliefs that were brought upon them. Meletus said that he is suing Socrates for voluntarily corrupting the young. It’s stupid to sue someone just because they don’t believe in your beliefs. All the major religions and scientific inventions of the world came by the different thinking. If men didn’t think different we would be live in the cave till now may be. I am inspired by Socrates wisdom and thought. Try to see things differently. Judge them in my own way. If they are wrong and I am right then I will not care what other people think. I will loud my voice, give people logic and will definitely prove that I am right. MD ABDULLAH AL MASUD ID # -02083047

Money and Its Values Essay

The Big Secret Our intention is to help you open the doors to your own amazing wealth. We will share some of the keys and ancient secrets the wealthy have used for centuries to get ahead and stay ahead. Today we want to tell you the BIG SECRET What is the one thing that determines whether you live a rich, successful life? Is it the school you went to? Well, there are a lot of doctors, lawyers and top tier MBA’s wishing that were true. Is it whether your parents were rich or poor? The history of the world is told, it seems, by those bold and daring folks that came from humble eginnings to make a rich and lasting contribution to the wealth of humanity. Is it what country, station, race, gender or religion you were born to? Gandhi, George Washington Carver, Carrie Nation, Sam Walton, even the Beatles testify to the folly of such thinking. The big secret to wealth is and always has been very simple. So simple in fact that we have for centuries ignored its effectiveness. And when you hear it now, you may be tempted to discount it as a homily or even a remnant of religious thinking. The truth is we use this secret in a very specific and systematic way to become Rich Beyond Our Wildest Dreams. And you can too. Ask and Receive. That’s the big secret. You can have anything you want, all you have to do is ask correctly and be willing to receive. It took us from a 2nd personal bankruptcy to a rich and happy life. Regardless of where you start, the simple system we teach can help you live the life of your dreams. Tomorrow we will tell you a few tricks about money. Good Luck and Great Adventures Lesson 2 – Money Is Only A Means Most everyone obsesses about money. We all watch the stock market even if we don’t own many stocks. We worry if the Real Estate market goes up or down, depending on whether we own real state or want to buy it. We are overwhelmed with ads for all kinds of financial experts who tell us to put the first 10% of our income away for ourselves first. One friend said, â€Å"I guess that’s so I can pay the light bill next month. †   And of course we all think we pay the IRS way, way too much. In the book â€Å"I’m Rich Beyond My Wildest Dreams. I am. I am. I am. † Tom and Penelope say, â€Å"Never, never never ask for money. † How can that be if the world runs on money? Well it doesn’t. Money is our means of exchange. It isn’t a cure for unhappiness or ill health or loneliness. We trade money for things. That’s all. Sometimes you don’t even need money. In fact, with the Rich Dreams system you get what you ask for by MEANS over which you have no control. Here’s an example: Shelly lives in Austin, Texas and was in the process of selling her house. She had a buyer, but the process had taken several strange twists. As a result Shelly was practically homeless. She put all her furniture into storage and moved her family into their travel trailer waiting for her house to close. That was two months ago. They’re over the travel trailer, but they need the house to sell to get the funds for a new place. Using the Rich Dreams Success System she wrote the following parameters for her new home. My new home is a two story house. It is in a good neighborhood. It is made of Austin stone. There is a separate guest house for my son. (He’s 15. ) It has a beautiful view. It is secluded. It has lots of windows. My new home has the proper energy for me to finish my novel. It is easily paid for. My house finds me. I write many books in my house. OK, now here’s the part that may shock you to your core. Four days after she wrote that list Shelly moved into that exact home. WOW! Four days. And listen to this†¦ t literally found her! Without Shelly’s knowledge a friend was talking to another friend who said, â€Å"Oh, I wonder if Shelly would move into my spare house. I’d feel much better if somebody was in it. † It is a secluded, two-story house in an upscale neighborhood, with a magnificent view, Austin stone, and one whole wall made entirely of glass. In ba ck is a servants quarters for her son and now for the kicker†¦ I couldn’t believe this one. The owner is a woman author who wrote two very successful books in that house. So Shelly will certainly have the right energy for writing books. Plus†¦ are you ready for this†¦ not only is the house furnished, it does not cost her one red cent. It is totally FREE. Shelly didn’t need money. All she had to do was ask and be willing to receive. What do you want? Use this system and you can have everything you want. Good Luck and Great Adventures Lesson 3 – Vacations Are Worth Their Weight In Gold Vacations can be more than a needed break. They can be a great tool for increasing your wealth. When you detach or let go of your day to day problems it gives the Universe a change to make things happen in your life. You don’t have to do it all. Not in this system. In the Rich Dreams Success System we ask and the Universe provides. Delivery is included. But the big trick is letting go, which is why vacations are so incredibly valuable. They are, that is, if you really, truly let go. Vacation time can, of course, be anything but fun. Have you ever waited so long and planned so hard and then lost your luggage or your wallet? So many TV commercials remind us of how terrible it would be to lose something valuable. We spend so much effort and time trying to make the trip perfect that it can never measure up. The family reunion that finally makes us all the perfect family never happens. The Great Getaway that changes our lives forever is mostly fiction. The idea is to enjoy what you do have regardless of the imperfections. I just returned from two weeks away and I can attest to almost falling into those pitfalls. Throughout my time with old friends and family I stayed focused each day. I let God take care of all the details. The real vacation is in the detachment. Each time I started on a new leg of my journey, I took the time to write down particulars about the flight, my luggage, rental car, the works. Then I detached and remembered to breathe a lot. I had a wonderful time for the most part because I didn’t muck it up with unreasonable or unrealistic expectations. To recreate and vacate (leave) truly means that we need to let go of all the control and truly rest. I think vacation time is designed to help us perfect our ability to detach. Fun, rest and relaxation is an essential part of getting everything you want in life. So don’t wait for a vacation to do it. Enjoy every day as much as you can. Don’t wait for that once a year time to recharge and renew. Take some special time for yourself and your family today. Let the Universe take control of your life. Taking real vacations assures that you live everyday rich beyond your wildest dreams. Good Luck and Great Adventures Lesson 4 – Anytime Spring Cleaning There is one powerful principle which you can use to speed your success along. It is the Vacuum principle which simply stated says that nature hates a vacuum. That means all you have to do to bring more good into your life is to clear out that which is no longer useful to you. Or as we think of it†¦ Making Room for Your Good. Rich Dreamers write lists all the time. Have you noticed hat some of the things you have asked for are a little slow in showing up? This may be due to a number of various factors like blocking your good, chemicalization or divine timing. It may however be something very simple. Something a little â€Å"getting rid of the cobwebs† can fix. If you don’t have room for your good, you need to do some Spring Cleaning. Time to Clean Up and Clear Out! Try cleaning out your personal spaces – closets,   cabinets, desks, drawers, garage, basement and gardens. Get rid of old or never worn clothes, household items, toys. If you haven’t used something or worn it in a while, let it go. You don’t need it anymore. At work throw out or store old files and half-finished projects. Doing this activity not only makes you feel fresh and revived, it helps you discover new things that you want. So often we continue to keep things that have lost their usefulness out of habit or a false sense of comfort. The wonder of this is the creation of a vacuum. Nature and the Universe hates a vacuum so now there is room for the new, fresh things that you have requested to rush into your life. Remember that when you do clean up you are digging around in old energies. So you may very well stir up old arguments or ill feelings. A warm shower washes all that far, far away. Are there people in your life that you may need to let go? Could there be friends and acquaintances that you have held on to that you suspect are not for your highest good? We have all experienced this and while it can be painful we usually see the truth of our decisions   in time. We need to be surrounded with positive, affirming â€Å"like minded† people who encourage the changes and progress we are making. Release the negative, destructive ones so you can spend less of your energy trying to make those people â€Å"fit† into your new life and attitude. Activities need to be reexamined too. Do you still feel energized by the way you spend your free time? Are you refreshed by your diversions? Maybe you need to write down some new ideas for fun and relaxation. Remember the last lesson about vacations. We all need and deserve it! While you are cleaning and clearing remember your computer. If you’re like me there are hundreds of   old emails and messages that need to go. Make room for new information and words of encouragement. By doing these simple things you will feel lighter and ready for all the Good that the Universe has to offer. Lesson 5 – Divine Timing It doesn’t matter what you want, you can have it. A new car, a home in the country, a slim trim and healthy body†¦ it can all be yours for the asking. The only thing is that you don’t get control over when you get it. That’s up to the Universe. Let’s assume you’ve diligently written down your requests. You’ve seen them in your life and then you detached, but you don’t get everything immediately. So why don’t you get everything you asked for NOW! You want it yesterday, right? What is the hold up! The hold up is you’re probably not ready. I’d like to share a very personal story about this process. I have been challenged with weight problems since our last child was born, about twenty-two years ago. When we began to write the book, â€Å"I’m Rich Beyond My Wildest Dreams. I am. I am. I am. † we were in a good weight loss cycle. Tom even mentions that we were lighter and healthier than ever. But as so many other times in my life, I was not able to sustain that â€Å"program† and over the next five years I lost and gained close to one hundred pounds. I felt like I was asking for this to happen in my life the right way. â€Å"I’m slim and trim and healthy. I am I am I am† is a song I sang regularly. I was following all the â€Å"rules† of enthusiasm and detachment and still the permanent weight loss alluded me. I never quit desiring this change in my life, but no matter what I did or how hard I tried, no weight loss plan worked for very long. I was embarrassed and frustrated. We were supposed to be examples of success and I felt more like a failure. Like I was doing something wrong. About a year ago I finally let this feeling go and decided I would be happy with who I am. I remember the day, vividly. It was my first day home after emergency surgery, September 11, 2001. Two wake up calls were enough for me. I was happy to be alive and I let go. Of course, once I detached the Universe could go to work. Divine Timing must have kicked in. One morning about six months later I awoke and instinctively knew that this time would be different. The energy for true and lasting weight loss was finally there. Over the course of a few weeks my support system was built. I met the people I was meant to meet and I found a system for me. The Universe provided everything that I need to succeed. The system is, pardon the expression, a cake walk. I have more energy than ever before. I approach exercise as a joy for the very first time in my memory and everyone is seeing â€Å"less of me† when we meet. Much less of me. The message that I want you to take from my example is this — Never give up on your desire, but do give up planning for it to happen on your schedule. Detach and let Diving Timing take over. We know that we have to grow and change and become the person that can handle the desires we seek. Trust the Universe to know the correct time for that to happen. Live your dreams every day. And watch for the first Bonus Lesson 6 coming tomorrow. Call: +234(0)7038710161 Bello John