Turning a New Leaf Essay Example

Turning a New Leaf Essay Turning A New Leaf 1-turning a new leaf is a phrase used to show that a person has changed by starting fresh. This applies to Dick because he turned a new leaf by getting a job and he stopped drinking. Julia turned a new leaf by becoming much more mature during the story. Julia lives up to the phrase because she actually gets more mature as opposed to Dick who sort of lost it at the end. I would say that Julia is the protagonist in the story. 5- In the story Phil is in love with Julia but she rejects him at first because she used to have a high standard for boys that no one could meet up to. In the story Phil is always looking out for Julia and trying to protect her. At the end of the story she finally comes around and realizes that Phil is a great guy and that is why she marries him. 1-turning a new leaf is a phrase used to show that a person has changed by starting fresh. This applies to Dick because he turned a new leaf by getting a job and he stopped drinking. Julia turned a new leaf by becoming much more mature during the story. Julia lives up to the phrase because she actually gets more mature as opposed to Dick who sort of lost it at the end. We will write a custom essay sample on Turning a New Leaf specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Turning a New Leaf specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Turning a New Leaf specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I would say that Julia is the protagonist in the story. 5- In the story Phil is in love with Julia but she rejects him at first because she used to have a high standard for boys that no one could meet up to. In the story Phil is always looking out for Julia and trying to protect her. At the end of the story she finally comes around and realizes that Phil is a great guy and that is why she marries him. 1-turning a new leaf is a phrase used to show that a person has changed by starting fresh. This applies to Dick because he turned a new leaf by getting a job and he stopped drinking. Julia turned a new leaf by becoming much more mature during the story. Julia lives up to the phrase because she actually gets more mature as opposed to Dick who sort of lost it at the end. I would say that Julia is the protagonist in the story. 5- In the story Phil is in love with Julia but she rejects him at first because she used to have a high standard for boys that no one could meet up to. In the story Phil is always looking out for Julia and trying to protect her. At the end of the story she finally comes around and realizes that Phil is a great guy and that is why she marries him.

Concert Critique - The Doctoral Recital essays

Concert Critique - The Doctoral Recital essays The Doctoral Recital was the second concert I ever attended within the US. The instruments played were the clarinet, bass clarinet, piano, and percussion instruments. The performance started with Carl Nielsen's "Clarinet Concerto," Op. 57(1928). It lasted for about twenty-seven minutes. The whole symphony was in a continuous movement. The symphony started with the clarinet and then continued on until the piano entered in later and was joined by percussion. The performance began with a firm Allegretto which seemed like a run and chase sequence of a "Tom and Jerry" episode; it was very lively and fast, and the clarinet produced even more of an element of entertainment to the music. This was followed by Adagio and with the tempo was being slowed down with greater focus upon percussion and piano. Lastly, Allegro Vivace struck, lively and very fast, but the piece ended in Adagio, which was calming. Almost thirty minutes passed in blink of an eye, and the performance was commendable. Next, there was intermission. The second performance was Johann Sebastian Bach's "Suite No.1" for Solo Cello, BMV 1007(c. 1720). This began with a soft, light sound that was very calmly paced. It seemed hearty, welcoming, and almost playful. This first movement is called the Arpeggio Prelude in which the composer outlines a succession of chords note-by-note; the effect sounds like harmonic tensions followed by relaxation. There are pronounced lower notes after the higher notes, creating the sad feeling that we can be heard in this piece. The performers in this concert came back to low notes and the duplicating of the previous sad melody, though it seemed much more misgiving with the lower notes preceding it, still at a fast tempo. A gushing Allemande followed. There was an upbeat play with high notes and a low note mutter, creating a somewhat confused and spooky sound. Next, it was zippy sounding, as in the beginning, and then a solid note was held o...

Mary Osgood Biography

Mary Osgood Biography Known for:  accused of witchcraft, arrested and imprisoned in the 1692  Salem witch trials Age at time of Salem witch trials:  about 55 Dates:  about 1637 to October 27, 1710 Also known as: Mary Clements Osgood, Clements was also written as Clement Before the Salem Witch Trials We have little information other than basic civil records for Mary Osgood before 1692. She was born in in Warwickshire, England and came to Andover, Massachusetts province in about 1652. In 1653, she married John Osgood Sr. who had been born in Hampshire, England and arrived in Massachusetts about 1635.  John Osgood owned considerable land in Andover and was a successful husbandman. They had 13 children together: John Osgood Jr. (1654-1725), Mary Osgood Aslett (1656-1740), Timothy Osgood (1659-1748), Lydia Osgood Frye (1661-1741), Constable Peter Osgood (1663-1753), Samuel Osgood (1664-1717), Sarah Osgood (1667-1667), Mehitable Osgood Poor (1671-1752), Hannah Osgood (1674-1674), Sarah Osgood Perley (1675-1724), Ebenezer Osgood (1678-1680), Clarence Osgood (1678-1680), and Clements Osgood (1680-1680). Accused and Accuser Mary Osgood was one of a group of Andover women arrested in early September, 1692. According to a petition after the trials were over, two of the afflicted girls were summoned to Andover to diagnose an illness of Joseph Ballard and his wife.  Local residents, including Mary Osgood, were blindfolded and then made to lay hands on the afflicted. If the girls fell down in fits, they were arrested.  Mary Osgood, Martha Tyler, Deliverance Dane, Abigail Barker, Sarah Wilson, and Hannah Tyler were taken to Salem Village, immediately examined there, and pressured to confess.  Most did.  Mary Osgood confessed to afflicting Martha Sprague and Rose Foster as well as various other deeds. She implicated others including Goody Tyler (either Martha or Hannah), Deliverance Dane, and Goody Parker.  She also implicated Rev. Francis Dean who was never arrested. Motives for Her Arrest She was accused with a group of women from Andover. They may have been targeted because of their wealth, power, or success in town, or because of association with Rev. Francis Dane (his daughter-in-law Deliverance Dane was in the group arrested and examined together). Fight for Release Her son, Peter Osgood, was a constable who, with Mary’s husband, Captain John Osgood Sr., helped pursue her case and get her released. On October 6, John Osgood Sr. joined with Nathaniel Dane, husband of Deliverance Dane, to pay 500 pounds for the release of two children of Nathaniel’s sister, Abigail Dane Faulkner.  On October 15, John Osgood Sr. and John Bridges paid a bond of 500 pounds for the release of Mary Bridges Jr. In January, John Osgood Jr. joined again with John Bridges, paying a bond of 100 pounds, for release of Mary Bridges Sr. In a petition, undated but probably from January, more than 50 Andover neighbors signed on behalf of Mary Osgood, Eunice Fry, Deliverance Dane, Sarah Wilson Sr., and Abigail Barker, attesting to their likely innocence and their integrity and piety. The petition stressed that their confessions were made under pressure and were not to be trusted. In June of 1703, another petition was entered on behalf of Martha Osgood, Martha Tyler, Deliverance Dane, Abigail Barker, Sarah Wilson, and Hannah Tyler to gain their exoneration. After the Trials In 1702, Mary Osgood’s son, Samuel, married Deliverance Dane’s daughter Hannah. Marty was later released from jail, probably on bond, and died in 1710.

Performance Enhancing Drugs Essay Example | Topics and Well Written Essays - 2000 words

Performance Enhancing Drugs - Essay Example The first factor is the developments in the field of science that have led to the finding of a larger number of performance enhancing drugs. The second factor has been the dramatic increase in the financial rewards that accrue to successful sportsmen, and hence the incentive to attempt to use any means to succeed. Measures have been introduced to discourage the use of performance enhancing drugs in the field of sports, but anecdotal evidence suggests that these measures have in no way reduced the use of performance enhancing drugs in the field of sports. (Athletes and Performance-Enhancing Drugs). Strychnine, heroin, cocaine, and morphine have seen use as performance enhancing drugs, but probably was more harmful than in providing an enhancement of performance. During the Second World War amphetamines were used widely by soldiers to avoid fatigue, due to the toll of a long war on their physical capabilities, and as such represents the first use of performance enhancing drugs in the form of stimulants. (Athletes and Performance-Enhancing Drugs). The stimulant group of performance enhancing drugs includes amphetamines, caffeine, B-agonists, phenylpropanolamine, and ephedrine. Stimulants work on the Central Nervous System, and speeds up certain parts of the brain and body. This capacity of the stimulants makes it useful to sportsmen like athletes and weight lifters, as it quickens reflexes, improves confidence, and reduces an athlete’s sense of fatigue. The side effects due to the use of the stimulants include anxiety and psychosis. The anabolic-androgenic steroids makes up the next group of performance enhancing drugs, and include stanozolol, methanedienone, nandrolone, clostebol, oxandrolone, and testosterone. Anabolic steroids are the synthetic equivalents of testosterone, which is the naturally occurring male hormone. Chemical modifications enhance the muscle building capabilities,

Critically evaluate which theoretical approach in International Essay

Critically evaluate which theoretical approach in International Political Economy best explains the nature of power in the inter - Essay Example Governments have to relate with other government. Governments must also consider the non state actors if they are to have an impact in the trade and policies. Some states are influenced by liberal theories. Trade must be having some duty and tariffs. These tariffs are sources of government revenues. Mercantilists’ theory has also been instrumental in the International Political Economy. Liberalisms dates back to the revolutions in the 18th century. The mercantilist financial arrangement developed into free enterprise. They were initially termed as centrists believed there should be little state intervention in the economy. According to the liberal economic theory, states were discouraged to minimize intervention in the economy. The theory advocated for free market and believed that internal markets should have negligible intervention from the state. The theory suggested that tariffs should not be used to prevent competition between countries (Eatwell & Wright). According to Co mfort, the initial liberal market theory advocated for a free market approach and was referred to as left wing or centrist in terms of outlook (Agh 1998). The liberal theory was enshrined on the premise that people can acquire wealth and property whenever they want. The basis was that freedom in culture and belief was influential in developing capital and gaining property. According to Wright, states, individuals and businesses were encouraged to freely gain capital under the liberal theory. The classical liberal approach suggested that free market should come up with system of setting the process of goods and services. The theory set currency exchanges and wages and resources. The move depended on sheer optimism in the free market (Smith 2003). However, it became clear that fluctuations in the free market have caused serious consequences politically and economically. This has resulted in unemployment and poverty. This has made international competition hard. Governments have attemp ted to deal with this challenge by establishing strict tariffs on goods. Governments have attempted to set up welfare or subsidizing businesses and industries. According to Harvey, tariffs and restricting trade were the foundation and reasoning behind the capitalist premise. The theory suggests that the government should be involved in restricting trade and controlling the flow of goods and services. The government does this in an attempt to reduce the challenges that are created by international competition (Ambrose & Brinkley 1997). The government believes that the use of tariffs shields the populace from international trade aggression and becomes a dominant source of revenue. During the 19th century, the theory of broadmindedness was the popular in IPE. Britain dominated the global trade by lifting restrictions. This facilitated Britain’s spread in the international trade arena (Smith 2003). The liberal theory of the power of international political economy seemed unassail able. According to research, the economic elites in many developing countries had no reservations in playing subordinates because they made profits in the process. Nonetheless, steps were made to start restricting trade. The initial moves came from the United States of America and Germany. The United Kingdom started to doubt the free market venture. After the First World War, the prominence of the liberal theory appeared to decline in the sphere of international

Italy between 1918 and 1929 Essay Example for Free

Italy between 1918 and 1929 Essay Fascism was born with an ambiguous face, surging from socialist ideas developed in a strong nationalistic way, embracing monarchy and free-trade; it also had expansionist policies. Mussolini himself was in fact socialist, but as his party was not getting as many votes as he expected he shifted to fascism, but reluctantly breaking his links with socialism. The rise and the consolidation of power was done in a superficially legal manner, but a party led by a dictator needs a harsh rule to stay in power and be to some extent ruthless to bring order something Europe needed, specially after the mess created by World War One. By 1900 the process of unification in Italy, the Risorgimento, had largely been completed territorially, but not in any other respect. The vast majority of the population still felt no real attachment to Italy at all, as a result of Italys continuing weakness as a cultural, industrial, military, and colonial power compared to older European states. This resulted in a deepening national inferiority complex and led to various projects for the renewal of nationalism, both from the extreme left and the extreme right. Italy was promised land in the war and joined at the side of the Allies, but in the end it did not gained what it was promised and this was known as the mutilated victory. The political sphere indicated the government in power was vulnerable, the Italians blamed the government for it did not take a stronger stand. Economically, Italy was in a great (fake, as it was believed it was about to collapse) boom. The North seemed to be booming more than the south. The fear of a communist revolution seemed to have given Mussolini an increasing amount of supporters such as the wealthy (who were afraid of the end of private property), the agrari fascists, richer peasants, estate managers and urban professionals joined the communists in a struggle against the revolution. Fascism survived the 1919 crisis due to the Wealthy Milanese help and the unsuccessful anti-fascist general strike in 1922 launched by the socialists. Still, the PNF (Partio Nazionale Fascista) was not able to win power legally so it was decided to promote the March on Rome, ill armed (they could have easily smashed). The King feared the fascist bonds with the army would drive the country into a civil war and gave Mussolini  the Prime Minister post. After 1922 Mussolinis role was to consolidate his power. In the beginning, however, he decided to slowly ensure his power rather than start a complete political revolution, so not to lose the power he now had. To make fascism stronger a combination of elements was necessary: The ras (headed extensive fascist organizations), the fascist left'(ex-syndicalists seeking popular enthusiasm through a national syndicalistic state), the fascist technocrats (who saw fascism as an elitist, modernizing force, nationalists (pushed fascism to a more pro-capitalist and imperialist way) and the conservatives (wanted the party to gain power as well and defended the social-political status-quo). These pressured Mussolini for a complete fascist takeover. It meant Mussolini had to tighten control over the ras and other rebellious supporters. To do so he created the Fascist Grand Council, what strengthened even more the partys position. In the 1923, in an electoral reform, the Acerbo Law was designed. This would give the leading party at the general election two-thirds of the parliamentary seats. At the April 1924 elections fascism led the way. The Acerbo Law proved to be useless as the fascist party legally got the two-thirds seats. It is believed, however that many of the votes were gotten with the use of violence and bribery from the fascist side. This same year a scandal about the Matteotti murder involving fascist came to public notice. It consisted the murder of a socialist murdered by fascists, increasing the anti-fascist movements and making Mussolini more vulnerable. Many boycotted the parliament Aventine Cexxession (what in the end was, in the end, positive for Mussolini) The ras (at this point made consuls), threatened to take Mussolinis position if a move towards dictatorship was not made and it was in 1925 that Mussolini made clear to the parliament (or what remained of it)his intentions as a dictator (the Fundamental Law was created). Even after the Matteotti crisis the King did not ask Mussolini to resign (willingness of conservatives to abandon the fascist movement fearing a left-wing revival). With his own words, Mussolini affirmed in 1925 that to go against him was to  go against the State, aiming at a totalitarian state. In 1927 a circular status that provisional prefects must obey, even by fascist was created and In 1928 the new Electoral Law was applied while the boycotting of the parliament was taking place. It meant that if one wished to become a member of the parliament, this person should first be accepted by the fascists. By 1929 Mussolini had an accumulation of offices 8 ministries. This is known as the Cult of the Duce (cult of leadership) and was given a major importance in the indoctrination process, in giving Italy a national identity. The educational system had a vital change text books became a state monopoly by 1936. two years later racism was thought in classrooms and one year later a fascist School Charter was created. Youth groups were created outside the school sector it was necessary to keep the young ones as far from the older generation as possible.  The older generation had more experience and could represent a threat to the regime. Culture was also controlled by the government. In 1925 a film institute was set up. In 1934 an office to Cinematography was established. The control of the press symbolized the major oppression freedom of expression was taken away from the Italians by 1926, when the Exceptional Decrees suppressed many papers. Two years later compulsory registration of all journalists with the Fascist Journalist Association became obligatory. Linked to the indoctrination process it is possible to see the coercion, the use of force. In 1926 the OVRA was set up and a Special Tribunal for the Defense of the State. The OVRA was the secret police, responsible to eliminate party traitors and enemies. Furthermore, Mussolinis image was essential for the party to maintain control and popularity over Italy. In 1929 the Lateran Pact would establish relations between the Catholic Church and the Italian State, securing wider acceptance of Mussolinis ruling. By this date the fascist dictatorship was reinforced by supporting a repressive legislation and this treaty would be significant to increase Mussolinis popularity and the support for his  regime thus securing his power. Mussolini promised to bring peace to Italy if possible by love, but if necessary by force as he said in a speech in parliament, which made clear the methods he used for consolidation. To conclude, Mussolini was undoubtedly a great speaker, and the Italians believed he would de the one to bring respect and importance to Italy in a world wide manner. Nevertheless, up to 1926 Mussolini was seeking power through aggressive ways to consolidate his power as quickly as possible, as his fellow communists pressured him to do. From this date onwards, he felt more secure and based himself on persuasive methods to stay in power. Squadristi violence was the most common among the fascists, but censorship can also be considered as an aggression towards the Italian people. Other parties were outlawed, alarming people of the danger to stand up against the party.

The Cloning Debate Essay -- Argumentative Persuasive Topics

The Cloning Debate Not so far in the future, a young boy of the age of six, dying a heart-wrenching death, will only be able survive with a bone marrow transplant.   His parents will have searched near and far for a match, but none will come to their aid.   The only possible way that they can produce a perfect match for their son's bone marrow is to clone their son.   Unfortunately, at this time this topic is still being discussed and debated upon with the government.   Their only child that has been their treasure for six years might die.   A clone of their son becomes their apple of aspiration to keep the treasure from being buried. With a scenario as presented above, cloning might seem like the answer to hundreds of lives taken at the expense of uncontrollable forces.   But is there another side to the story?   Isn't there always?   Professor Kevin Williams of Georgetown University is still depicting the ambiguity of this topic when he states, "Like Adam and Eve, we want to be God, to be in control.   The question is, what are the limits?" (U.S. News World Report).   Making an identical copy of another human being is a rather drastic move, a move that in most people's eyes can only be carried through by God.   Some deem that cloning would put us in the shoes of God.   They believe that instead of God creating life, we would.   Some professors beg to differ, like David Fletcher of Wheaton College in Wheaton, IL who argues, "It is still only God who creates life." Perhaps cloning is not the answer and our society should leave reproduction up to the natural ways.   But then one must ask themselves the question of 'why not'.   Is there some horrible outcome that will back fire due to the aberrant ways of creating a child?   Is bring... ...volunteers, would we misuse it like Green thinks?   Are we capturing the phenomenon or is it destined to engross us? Sources Cited Coghlan, Andy.   "Reprogram Your   Body."   www.newscientist.com/nsplus/insight/clone/reprogram.html (16 April 2001). Decker, Christine.   "OSU Ethics Specialist To Provide National Report On Religion, Cloning."   www.orst.edu/dept/ncs/newsarch/1997/March97/courtclone.htm  Ã‚   (17 April 2001). Green, Ronald M.   "I, Clone."   www.sciam.com/1999/0999bionic/0999green.html   (17 April 2001). Herbert, Wray.   "The World After Cloning."   www.usnews.com/usnews/issue/970310/10clon/htm   (16 April 2001). Vere, Steven.   "The Case for Cloning Humans."   www.best.com/~vere/cloning/htm  Ã‚   (17 April 2001). Wachbroit, Robert.   "Genetic Encores: The Ethics of Human Cloning." www.puaf.umd.edu/IPPP/Fall97Report/cloning/htm   (17 April 2001).

Design Thinking and Innovation at Apple Essay

BACKGROUND: Apple has been a leader in innovation for years and has been able to achieve so by striving hard to deliver insanely great products with simplicity and sophistication. The constant need for innovation, development of unique product development strategies and their prompt execution, the presence of the visionary, Steve Jobs and their bold attitude at business experimentation formed the basis of principles at Apple. During mid-1970s, computers were mere automation devices and were not perceived to be used for personal work. Apple reasoned the impact personal computing will have on individuals once they were able to see how beneficial the personal computers could be. It was essential these machines were highly user friendly. Apple achieved this by incorporating simplicity in the product design internally: by attending to the minutest detail in the product, evaluating whether a part or feature is really required, adopting new technologies, and externally: exploring different materials and approaches, enhancing customer experience by creating highly interactive products. To be able to provide with a smooth and flowing customer experience, it was necessary to consider the smallest detail while designing the product. The philosophy was to achieve sophistication through simplicity by working out the intent for the product, its concept development, the process of making it and the user experience of working with it. The sleek design and appearance of Apple products, easy-to-adopt solutions, and inside-out simplicity in their design and usage, consistency and resemblance across products has a huge impact on the user experience. ANALYSIS The innovation and existence of the creative core of technology at Apple has continued through years despite the disorientation it faced by the lack of focus, increased competition and changing leaderships during 1985-1997. Post 1997, Apple managed to get its act together under the able leadership of Steve Jobs by focusing on fewer projects, changing distribution system, embarking direct sales via online website and adopting sophisticated  marketing for its â€Å"insanely great products†. Tim Cook, the then Chief Operating Officer at Apple was responsible for cleaning up the operations of manufacturing, distribution and supply that were taken up during 1985-1997. A core approach to development was taken up: working intimately with manufacturers to find different materials and better processes, and being completely in sync with the customers, their needs and priorities. The basis of Apple was their consistency across its products which were accomplished by adopting a one platform strategy. All the products had the OSX operating system, which was undertaken with a vision to accommodate their development and production. This benefitted Apple (as a company): to develop and design components that were highly efficient and reliable by investing time and resources, its suppliers: allowed reuse and sharing assemblies and sub-assemblies at lower costs, its employees: added to their knowledge base and experience and most importantly, its customers: enabled easier adoption to its products due to familiarity and resemblance across products and lesser maintenance requirements due to stable, reliable designs. Apple has been keen on integrating customer experience in the design and development process. They followed an iterative customer involvement process in which they carried out extensive testing to improve user experience with the software and understanding the user expectations when they were trying to accomplish a task. Products were designed so the end user is able to employ them as tools to create and achieve their needs easily and effectively. Steve Jobs has played a pivotal, influential role in the driving Apple to the heights it has reached as a company and the reputation its products have built in the market. He had an inbuilt â€Å"design sense† and had a distinct vision of the meaning of the company, its products and how that can be achieved. It was his philosophy of simplicity that was adopted by the company of achieving beautiful, elegant solutions by digging deep into the key, underlying principle of the problem. Jobs demanded products with ultimate sophistication, high quality, and superior capabilities yet, simple UIs. It was his persuasion to have Apple computers for personal computing,  when the rest of the industry was busy creating enterprise solutions. His drive for excellence, and total involvement in every stage of product development and its presentation to the customer, have been the principal elements responsible for the innovation at Apple and the way the company is shaped up. Apple manages to create hype about its products and makes grand presentation to launch them in the market. The launched product is immediately available in the retails and on-line stores for customers to review and purchase. Apple values its secrecy and guards it fiercely. This creates additional hype around the product as they have been known for delivering innovative and appealing products. The constant innovation at Apple ensured they had improved versions of previously launched products, which were then marketed to promote users to have a portfolio of a single product. Apple took a bold step by moving to retail and having commercial stores for Apple products in a hope to attract non-Apple customers and retain the Apple fan base by providing elegant store designs and easy accessibility to their products. The intent was to generate foot traffic by luring shoppers and thereby increase curiosity and popularity. A smart move was undertaken by introducing a â€Å"genius bar† for tech repair and support which was undertaken publicly, adding to the â€Å"cool† factor. Apple was able to create a buzz around its products by launching retail stores at prime location in upscale malls. RECOMMENDATIONS Because Apple claims to build products that are for everyone, they should be priced so that they are affordable to everyone. With increase in the competition that Apple products are facing, they should make efforts to lower the cost without compromising the quality. Now that Apple has established itself as a brand and made a statement about its products, the new stores could be opened at other relatively cheaper yet, decent locations instead of high end malls or at expensive real estates. They could have an online virtual genius bar (video) that could help customers, especially those who aren’t good at communicating in English, with the problems they had with devices.

Responsibility Accounting

RESPONSIBILITY ACCOUNTING Management Accounting – Responsibility Accounting Planning & control are essential for achieving good results in any business. Firstly, a budget is prepared and, secondly, actual results are compared with budgeted ones. Any difference is made responsibility of the key individuals who were involved in (i) setting standards, (ii) given necessary resources and (iii) powers to use them. In order to streamline the process, the entire organization is broken into various types of centers mainly cost centre, revenue centre, profit center and investment centre.The organizational budget is divided on these lines and passed on to the concerned managers. Actual results are collected and displayed in the same form for comparison. Difference, if any, are highlighted and brought to the notice of the management. This process is called Responsibility Accounting. RESPONSIBILITY CENTRE A FORMAL DEFINITION OF RESPONSIBILITY ACCOUNTING Responsibility accounting involves t he creation of responsibility centres. A responsibility centre may be defined as an organization unit for whose performance a manager is held accountable.Responsibility accounting enables accountability for financial results and outcomes to be allocated to individuals throughout the organization. The objective is to measure the result of each responsibility center. It involves accumulating costs and revenues for each responsibility centre so that deviation from performance target (typically the budget) can be attributed to the individual who is accountable for the responsibility centre. (Colin Drury, Management and Cost Accounting, sixth edition) Chapter 12 I. CHARACTERISTICS OF RESPONSIBILITY ACCOUNTINGA. Definition. – an accounting system that collects, summarizes, and reports accounting data relating to the responsibilities of individual managers. – an accounting system which tracks and reports costs, expenses, revenues, and operational statistics by area of respons ibility or organizational unit. – the system provides information to evaluate each manager on revenue and expense items over which that manager has primary control (authority to influence). – some reports contain only those items that are controllable by the responsibility manager. some reports contain both controllable and uncontrollable items; – in this case, controllable and uncontrollable]e items should be clearly separated. – the identification of controllable items is a fundamental task in responsibility accounting and reporting. B. Some Basic Requirements. – to implement a responsibility accounting system, the business must be organized so that responsibility is assignable to individual managers. – the various managers and their lines of responsibility should be fully defined. – the organization chart is usually used as a basis for esponsibility reporting. – if clear lines of responsibility cannot be determined, it is ve ry doubtful that responsibility accounting can be implemented effectively. – while decision-making power may be delegated for many items, some decisions (related to particular revenues, expenses, costs or actions) may remain exclusively under the control of top management. 2 – several items will be directly traceable to a particular manager's area of responsibility but not actually becontrollable by that manager. (Items such as property taxes. – Note: the controllability criterion is crucial to the content of performance reports for each manager. II. THE CONCEPT OF CONTROL. A. Absolute Control. – theoretically, a manager should have absolute control over an item to be held responsible for it. – absolute controllability is rare. – frequently, external or internal factors beyond a manager's control may affect revenues or expenses under that manager's responsibility. – the theoretical requirement regarding absolute control must often be compromised, since some degree of noncontrollability usually exists. the manager is therefore usually held responsible for items over which that manager has relative control. B. Relative Control. – relative control means that the manager has control over most of the factors that influence a given budget item. – the use of relative control as a basis for evaluation may lead to some motivational problems, since managers may be evaluated on results that may not reflect the manager's efforts or decisions. – most budget plans assign control on a relative basis in order to develop and use segmental budgets. III. RESPONSIBILITY REPORTS. A.Basic Features. – a feature of a responsibility accounting system is the varying amount of detail included in the reports issued to different levels of management. – although the amount of detail varies, reports issued under a responsibility accounting system are interrelated. – totals from the report on one level of management are carried forward in the report to the management level immediately above. 3 – data is appropriately summarized, filtered, and/or condensed as information flows upward to higher levels of management. – encourages or allows â€Å"management by exception. – two basic methods are applied to present revenue and expense data: (1) only those items over which a manager has direct control are included in the responsibility report for that management level. – any revenue or expense that the manager cannot directly control are not included. (2) include all revenue and expense items that can be traced directly or allocated indirectly to a particular manager, whether or not they are controllable. – in this approach, care must taken to separate controllable from noncontrollable items in order to differentiate those tems for which a manager can and should be held responsible. B. Desired Features. 1. Timely 2. Issued Regularly 3. Format should b e relatively simple and easy to read. – confusing terminology should be avoided. – results should be expressed in physical terms where appropriate, since such figures may be more familiar and understandable to managers. – to assist management in quickly spotting budget variances, both budgeted and actual amounts should be reported. – a budget variance is the difference between the budgeted and actual amounts of an item. – because variances highlight areas which require nvestigation, they are helpful in applying the management by exception principle. – reports often include both current and year-to-date analyses. IV. RESPONSIBILITY REPORTS — SEE TEXT FOR AN ILLUSTRATION. V. RESPONSIBILITY CENTERS. 4 A. Basic Concepts. 1. A Segment. – is a fairly autonomous unit or division of a company defined according to function or product line. – function: marketing, production, finance, etc. – product line: shoe department, el ectrical products, food division. 2. A Responsibility Center. – is a segment of an organization for which a particular xecutive is responsible. – there are three types of responsibility centers: (1) expense (or cost) center. (2) profit center. (3) investment center. B. Expense (Cost) Centers. – a responsibility center incurring only expense (cost) items and producing no direct revenue from the sale of goods or services. – managers are held responsible only for specified expense items. – the appropriate goal of an expense center is the long-run minimization of expenses. – short-run minimization of expenses may not be appropriate. C. Revenue Centers – managers are held responsible for revenues (sales) only. managers of such centers also responsible for controlling expenses of unit as well. D. Profit Centers. – a responsibility center having both revenues and expenses. – the manager must be able to control both of these cat egories. 5 – controllable profits of a segment are shown when expenses under a manager's control are deducted from revenues under that manager's control. – an expense center can be converted into a profit center by the utilization of transfer prices. – i. e. , via the use of transfer prices, â€Å"artificial revenues† can be generated for an expense center as it harges other organizational units of the company for its services or product. E. Investment Centers. 1. Basic Characteristics. – a responsibility center having revenues, expenses, and an appropriate investment base. – the manager in charge of an investment center is responsible for and has sizable control over revenues, expenses, and the investment base. – the two most common ways for evaluating the performance of such a center are : (1) ROI (return on investment. ) (2) Residual Income. 2. Determining the Investment Base to be used in ROI calculations. – it is a tricky matter. two key issues which must be resolved in determining the value of the investment base are (1) which assets should be included, and – key question: are the included assets actual controlled by the division managers? (2) how those assets should be valued. – Major alternative: – Original Cost. – Book Value (original cost less accumulated depreciation to date. ) – Replacement Cost. 6 – Note: which ever choices are applied, managers will be motivated in some direction. – companies prefer to evaluate segments as investment centers because the ROI criterion facilitates performance comparisons between segments.

Advantages and Disadvantages of Compulsory Education and Its Importanc

Advantages and Disadvantages of Compulsory Education and Its Importanc Advantages and Disadvantages of Compulsory Education and Its Importance National University Sociology 100 Professor Jessica Skropranic March 3, 2013 Advantages and Disadvantages of Compulsory Education As of today, Compulsory education has become a huge impact to society in countless numbers of ways. People take what education has to offer, for granted, but even though people do, they should not take it for granted, but take advantage of this law given. With the help of compulsory education, there can be many helpful successes we can encounter such as well-organized people and a society that has improved and not only changed, for the better. Compulsory Education affects the lives of adults and children, but it will have its own advantages and disadvantages like the many things that we come across in life. There is a reason why compulsory education is still an ongoing development in our country today. Keeping the law will also create a better education that is fine tuned for children as the time goes by. But it will still have its own disadvantages as well. Before knowing the differences between the advantages and disadvantages, we first need to know and understand what Compulsory Education is and how it plays an enormous factor today in the United States. Compulsory Education was discovered back in 1852, by a man named Horace Mann. Horace took his time and persuaded the state of Massachusetts to create a system of education that required children in the country to attend school and become educated, whether it be home, public, or private school. In 1918, after 66 years after it has been established, every state in the country embraced the Compulsory Education law, and from then on, it still continues to have an influence in todays society as we speak. This law expresses the age for beginning school and how long a child is required to stay educated, within the confinements of school grounds. The National Conference of State Legislatures express the definition of Compulsory Education in Every state and territory requires children to enroll in public or private education or to be home-schooled. More than half32 statesrequire students to begin their education by age 6. Some states set their age requirements as low as age 5 and as high as age 8. All children are required to continue their education into their high school years, with 26 states setting the cutoff age at 16. (NCSL) Photo 1: Retrieved from chartsbin.com/view/xo6 Compulsory Education plays a tremendously important factor. It has become very effective when it comes to schooling. For example, an article on the Internet states, One additional year of compulsory schooling leads to 8% higher annual wages, and a 6% lower likelihood of not being employed in any given year. (CentrePiece) It serves as breakthrough to education in society and provides a greater learning experience for children in school. It also leads to many increased accomplishments for many childrens futures as of today. We dont necessarily need compulsory education, but without it, our society would be extremely different. Our nation wouldnt be as educated as we are today simply because Compulsory Education is particularly important for the matter of how we live our lives. Compulsory Education is one of the reasons why society is how it seems today. Photo 2: Retrieved from compulsoryeducation.wordpress.com Compulsory Education not only has its own disadvantages, but the stronger and more positive effect it has, are the advantages that this law offers. According to the National Conference of State Legislatures, Compulsory Education decreases, juvenile crime, teen pregnancy, and also the dropout rates for teenagers in high school nowadays. They mention this effect in To encourage more students to attend institutions of higher education and to decrease dropout rates, juvenile crime and teen pregnancy, some state legislatures have increased the school attendance requirement to age 17 or 18. (NCSL). Compulsory education supports this because teenagers and children across the country have these troubles and even though it decreases them, at some point it will not always have a good outcome to it. It depends on the schools and teachers. But this law still has an effect, and its effect is mostly keeping teenagers off of the streets from harm and to have them focus in school better. The reason why

History of Ethics Violations in Congress

History of Ethics Violations in Congress Back-to-back charges against two veteran members of Congress in the summer of 2010 cast an unflattering light on the Washington establishment and its historic inability to mete out justice among members who stray beyond ethical boundaries they helped to draw. In July of 2010, the House Committee on Standards of Official Conduct charged U.S. Representative. Charles B. Rangel, a Democrat from New York, with 13 violations, including failing to pay taxes on rental income he received from his villa in the Dominican Republic. Also in that year, the Office of Congressional Ethics charged U.S. Rep. Maxine Waters, a Democrat from California, with allegedly using her office to provide assistance to a bank in which her husband owned stock to ask for federal government bailout money. The potential for highly publicized trials in both cases raised the question: How often has Congress expelled one its own? The answer is–not very. Types of Punishment There are several major types of punishment members of Congress can face: Expulsion   The most serious of penalties is provided for in Article I, Section 5 of the U.S. Constitution, which states that each House [of Congress] may determine the Rules of its proceedings, punish its members for disorderly behavior, and, with the concurrence of two-thirds, expel a member. Such moves are considered matters of self-protection of the integrity of the institution. Censure A less severe form of discipline, censure does not remove representatives or senators from office. Instead, it is a formal statement of disapproval that can have a powerful psychological effect on a member and his relationships. The House, for example, requires members being censured to stand at the well of the chamber to receive a verbal rebuke and reading of the censure resolution by the Speaker of the House. Reprimand   Used by the House, a reprimand is considered a lesser level of disapproval of the conduct of a member than that of a censure, and is thus a less severe rebuke by the institution. A resolution of reprimand, unlike a censure, is adopted by a vote of the House with the member standing in his place, according to House rules. Suspension Suspensions involve a prohibition on a member of the House from voting on or working on legislative or representational matters for a particular time. But according to congressional records, the House has in recent years questioned its authority to disqualify or mandatorily suspend a member. History of House Expulsions Only five members have been expelled in the history of the House, the most recent being U.S. Representative James A. Traficant Jr. of Ohio, in July of 2002. The House expelled Traficant after he was convicted of receiving favors, gifts, and money in return for performing official acts on behalf of the donors, as well as getting salary kickbacks from staff. The only other House member to be expelled in modern history is U.S. Rep. Michael J. Myers of Pennsylvania. Myers was expelled in October of 1980 following a bribery conviction for accepting money in return for his  promise to use influence in immigration matters in the so-called ABSCAM sting operation run by the FBI. The remaining three members were expelled for disloyalty to the union by taking up arms for the Confederacy against the United States in the Civil War. History of Senate Expulsions Since 1789, the Senate has expelled only 15 of its members, 14 of which had been charged with support of the Confederacy during the Civil War. The only other U.S. senator to be kicked out of the chamber was William Blount of Tennessee in 1797 for anti-Spanish conspiracy and treason. In several other cases, the Senate considered expulsion proceedings but either found the member not guilty or failed to act before the member left office. In those cases, corruption was the primary cause of complaint, according to Senate records. For example, U.S. Sen. Robert W. Packwood of Oregon was charged with the Senate ethics committee with Sexual misconduct and abuse of power in 1995. The Committee on Ethics recommended that Packwood be expelled for abuse of his power as a senator by repeatedly committing sexual misconduct and by engaging in a deliberate ... plan to enhance his personal financial position by seeking favors from persons who had a particular interest in legislation or issues that he could influence. Packwood resigned, however, before the Senate could expel him. In 1982, U.S. Sen. Harrison A. Williams Jr. of New Jersey was charged by the Senate ethics committee with ethically repugnant conduct in the ABSCAM scandal, for which he was convicted of conspiracy, bribery, and conflict of interest. He, too, resigned before the Senate could act on his punishment.

Just-in-Time Planning at Mutual Insurance Company of Iowa Case Study

Just-in-Time Planning at Mutual Insurance Company of Iowa - Case Study Example Its image could also be affected in the negative light and bring a halt to the current growing demands for its products as new customers shopping around for insurance products will opt for firms with a good of reputation in terms of faster processing of claims. Resources are overstretched and the company could end up losing new and existing business. Looking at the case at the case even without the advice of consultants or experts a number of assumptions can be made about the company’s personnel and equipment situation. Firstly the company and particularly the Des Moines facility for claim processing is facing human resources crisis. The increase in number of claims flowing in on a daily basis means increased amount of work for the same number of employees. One solution thus is the company to hire more personnel to meet the demands of growing workload. The inventory handling capacity should also increase in terms of equipment; the current equipments were not bought in anticipation of the workload the company is getting today. A permanent solution to this would be to get more modern equipment with a capacity to handle more work and also the facility should be expanded commensurately. The company is also faced with challenges surrounding administrative and workflow management. Claim documents have to pass through the hands of different persons for approval before a customer gets a verdict. The net effect of this is a lot of time taken to process just a single claim and also many people doing just the same work. Precisely this could be causing duplication of effort and therefore under-optimisation. The solution approach taken by Cook of streamlining workflow process and cross training employees will eliminate these problems as just the same employees will be capable of handling different types of duties. To help in restructuring the entire process of processing claims, Cook has established a taskforce and also outsourced an external