Interpersonal and Transferable Business Skills NEGOTIATION Essay - 1

Interpersonal and Transferable Business Skills NEGOTIATION - Essay Example Currency exchange rates can fluctuate greatly over time, so it is within the best interests of both parties to come to some kind of arrangement. On the one hand, the Czech manufacturer can still receive ongoing work. At the same time, the American company can pay a fixed rate, something which would make no difference to the Czech manufacturer because of the need to pay in Czech crowns. 2. If negotiation is not an option, then the American company could attempt to take the Czech manufacturer to a tribunal or hearing to resolve the issue. Perhaps the agreement could be renegotiated to take into account that the currency exchange has changed immensely since the agreement was first made and it will continue to do so in the following years to come. A renegotiated contract could include or fixed exchange rate or a stipulation that the exchange rate be looked at on a bi-annual basis. 3. Finally, if all else fails, the American company may have to raise its prices even though this will likely have the knock-on effect of losing some market share to rival competitors. If the company kept losing money, then it may have to shut down, and this would negatively impact the Czech manufacturer because there would be no more work forthcoming. For the relationship to continue, ideally a compromise has to be made. It may be that payments are made in Czech crowns one year and then US dollars the next to make everything fair for both sides. In this situation the ball is really in the Czech manufacturers court because the long-term agreement cannot be broken and the fluctuating exchange rate is of little concern to them. Based on the present situation, there are three options for the Czech manufacturer to choose from: 1. The Czech manufacturer could insist that the American company adhere to the terms of the original deal, which was that they be paid in the local

Driving Force of Regionalism Essay Example for Free

Driving Force of Regionalism Essay To what extent and in what ways have the driving forces of regionalism in South-east Asia changed since the end of the Cold War? Regionalism has become a trend in many regions of the world. Among them, Europe, North America and Asia (Asia Pacific region) are crucial ones. Some observers argue that the world order have been divided between these three regions with the existence of the European Union (EU), the North American Free trade Agreement (NFTA) and The Association of Southeast Asian Nations (ASEAN). This divergent part of the world requires comprehensive realization to make sense of how they have developed throughout history. In particular, writing the history of Southeast Asia remains a challenge as it involves the understanding of ‘societies that often took quite different view of the past †¦(and) a region where the implications of that historical tradition may have a political significance’[1]. Clapham notes that it is even more challenging to analyse foreign policy making in Southeast Asia region[2]. The early 1970’s was a significant period for the states in this region as it was during this time that five countries decided to join together and define their position in the Cold War between two superpowers and claimed their neutrality. The fact that ASEAN has come up with such a policy is interesting to look at as it gives not only an insight of the driving forces of regionalism in Southeast Asia but also how these developing states saw themselves and formulate their foreign policy in the post-Cold War period. This paper aims to analyse ASEAN’s behaviour in order to access to what extent regionalism has changed since the end of Cold War in Southeast Asia. In that, regionalism would be conceived as ‘a state-led or states-led project designed to reorganize a particular regional space along defined economic and political lines’[3]. The discussion is divided into four parts. The first part discusses the useful theoretical insights of security community to explain why ASEAN states cooperate in the midst of new security challenge in the region. The second part identifies the diplomacy of ASEAN during the post-Cold War period. Given the confine of this paper, the discussion specifically examines the event of the Spratly Islands and the creation of ARF. In the concluding section, achievements and prospects for ASEAN will be addressed. The central argument that this paper advance is that regionalism in Southeast Asia has changed and the changes have been  driven and constrained by the security condition during the post-Cold War era where a regional power vacuum is found. ASEAN emerged from the Cold War as a regional organization in 1967. With the accession of Cambodia, it seemed to be fulfilling the aspirations of its founding fathers to expand membership to include all ten Southeast Asian countries. However, with the end of Cold War and the settlement of Cambodian conflict, ASEAN is facing a new challenge related to issues of security and stability in the post-Cold War regional environment[4]. According to the Bangkok Declaration of 1967, the goal of ASEAN is to ‘accelerate the economic growth, social progress and cultural development in the region; to safeguard the political and economic stability of the region against big power rivalry; and to serve as a forum for the resolution of intra-regional differences’[5]. The formation of ASEAN should be seen as a means of maintaining peace and stability by providing a forum for the discussion and resolution of regional issues relating to security. There are indeed a number of incidents to show that security issue is the major concern of ASEAN such as the call for a Zone of Peace, Freedom and Neutrality (ZOPFAN), the 1976 Treaty of Amity and Cooperation and ASEAN’s role in the Cambodian conflict in the 1980s. However, with the end of Cold War, ASEAN faced a new challenge to its goal when the security environment of South-east Asia was transformed by the change from the old bipolar Cold War security system to the new emerging multipolar system. The new power pattern in the region forced the ASEAN states to cooperate as they realized the security could be in danger if they do not collaborate to improve the situation. This kind of behaviour of the ASEAN states can be best explained by Deutsch’s discussion of security communities. This was especially evident in the study of regional integration and some scholars argued that the concept of security community provides the most useful framework to analyze ASEAN regionali sm. According to Deutsch, a security community is a group that has become integrated and accompanied by formal or informal institutions or practices in order to assure peaceful change among members of a group over a long period of time[6]. Essentially, members within the community retain their independence and sovereignty. The two attributes of such a community are marked by the absence of war and organized violence. To be more specific, as  Yalem notes, a regional security community is a group of states which have ‘renounced the use of force as a means of resolving intra-regional conflicts’[7]. Deutsch further adds that there should be no contingency planning or war-oriented resource mobilization against other members within a security community. This could be acted as an indicator of whether states have developed ‘dependable expectations of peaceful change’[8]. Furthermore, whether a security community has been achieved can actually ‘be tested operationally in terms of the absence or presence of significant organized preparations for was or larger-scale violence among its members’[9]. When applying the concept of security communities into the study of regionalism, it is import ant to make a distinction between security community and a security regime. Buzan defines security regime as ‘a group of states cooperate to manage their disputes and avoid war by seeking to mute the security dilemma both by their own actions and by their assumptions about the behaviour of others’[10]. Although this seems similar to the concept of security community, there is a major difference in that a security regime refers to a situation where the interests of the actors are both not wholly compatible and competitive. Thus, the resulting relationship is rather hostile and the use of force is hindered only by a balance of power[11]. In comparison, a security community is based ‘on a fundamental, unambiguous and long-term convergence of interests among the actors regarding the avoidance of war’[12]. In this context, ASEAN regionalism is more likely to be conceptualized as the process of building the security community rather than the latter. Although a security community seems to be constructed on the ground of interests and identities rather than the idea of common threat, recent literature sketched by Adler and Barnett stress that a security community can actually be triggered by common threat such as ‘cataclysmic events’[13]. As Adler puts it, the concept of a community is ‘the idea that actors can share values, norms, and symbols that provide a social identity, and engage in various interactions in myriad spheres that reflect long-term interests, diffuse reciprocity and trust, strikes fear’[14]. Furthermore, Hurrell attempts to suggest a series of approaches to study contemporary regionalism. He notes that cooperative arrangements in regional cooperation could serve a number of purposes ‘on the one hand, they can serve as a means of responding to external challenges and of coordinating regional positions  in international institutions or negotiating forums. On the other, they can be developed to secure welfare gains, to promote common values or to solve common problems arising from increased levels of regional interdependence. In the security field, for example, such cooperation can range from the stabilization of a regional balance of power, to the institutionalization of confidence -building measures, to the negotiation of a region-wide security regime.’[15] The concept of security community can be applied to explain the creation and the behaviour of ASEAN. During the time of the Cold War, great power rivalries between the Soviet Union and the US in the region has turned Southeast Asia into a battleground with the regional states being used by the opponents with the attempt to create blocs which support their positions or ideologies in the war. Simultaneously, many states in the region have been oppressed by external powers for centuries and not being treated as a respectable actor in the international agenda. Facing with the same hardship, therefore, they came together and create a region free from external interference. However, with the end of Cold War, the security order in this region is characterized by new factors of conflict and instability and ‘regional policy-makers have expressed misgivings about the strategic uncertainties and conflict-creation potential of a post-Cold War order at the regional level’[16]. Among the regional powers, China, Japan and India are generally being seen as the three leading contenders for influence[17]. For some, the involvement of US in the region as the balance of power is still desirable and the possibility of its withdrawal remains a major worry of the region’s stability[18]. In fact, there are a number of unsolved tensions in the region and most of them revolve around China’s strategic ambitions such as its claims for the Spartly Islands. In responding to the new challenge, the ASEAN states have to reconsider and adjust some of the assumptions and principles underlying ASEAN regionalism in order to contribute to regional security and order embedded in the 1992 Singapore Declaration. In order to examine in what ways the driving forces of regionalism in South-east Asia have changed since the end of the Cold War, it is essential to look at some case studies of ASEAN’s post-Cold War diplomacy: China’s claims for the Spratly Islands and ASEAN’s response Situated in the South China Sea, the Spratly Islands consists of islets and reefs with suspected deposits of oil and gas[19]. The disputes involve China, Taiwan, Vietnam, Philippines, Malaysia and Brunei. Many worried that the dispute will turn into a potential source of armed conflict involving ASEAN members particularly because ‘the likelihood of any agreement on the joint development of the islands involving all the claimants, as proposed by some regional policy-makers and analysts, has limited plausibility’[20]. In view of this, other ASEAN members initiated efforts to address the security issue which was seen as a destabilizing force in the region in the post-Cold War period. Finally in 1989, it was Indonesia alone launched the South China Sea Workshop (SCSW)[21] to promote peaceful settlement of the dispute by emphasizing the lessons of Cambodian conflict and the lessons from ASEAN regional c ooperation. Although the workshop has been extended to include China, Vietnam and Laos in 1991, there were no collective ASEAN position or action on the dispute. The irony lies on the fact that ‘the Spratly seminars are a unilateral Indonesian initiative, resulting from diplomacy not by ASEAN or even a group within ASEAN but by one member country’[22]. The regional community sense was missing in this incident particularly because Malaysia and the Philippines feared that multilateral forum could lessen their negotiating ability thus making bilateral settlements impossible. As a result, they were not willing to support ASEAN to settle the dispute involving other member states[23]. This indicates their determination to uphold national autonomy and also their perspective to view ASEAN only as a confidence-building forum rather than a regional community[24]. Consequently in 1992, China passed a Law on the Territorial Sea and the Contiguous Zone of the People’s Republic of China. The aim of this legislation is for China to formalize far-reaching claims in the South China Sea. The assertiveness of China caused doubt over the effectiveness of the previous launched workshops and made ASEAN members realized that China insisted on unilateral means to solve the problem. ASEAN responded to China’s claims with the ‘ASEAN Declaration on the South China Sea’ issued in the same year. The Declaration emphasized the need to ‘resolve all sovereignty and jurisdictional issues pertaining to the South China Sea by peaceful means  without resort to force’ and it urged all parties ‘to exercise constraint’[25]. It has been pointed out that ASEAN has claimed some success by placing the dispute on the agenda of the ASEAN Regional Forum (ARF) with the support of intense lobbying[26]. At the same time, ASEAN has been criticized for failing to negotiate codes of conduct in that China continued to carry on its bilateral agreement with Vietnam in 1993 and Philippines in 1995[27]. However, in a bigger picture, it made clear that all AS EAN members has developed a respect for the codes of conduct enshrined in the 1976 Treaty of Amity and Cooperation on issues relating to peaceful settlement of conflicts and the non-use of force. Evolution of the ASEAN Regional Forum (ARF) The ASEAN Summit of 1992 declared that ‘ASEAN shall seek avenues to engage Member States in new areas of cooperation in security matters’, therefore, the ASEAN Regional Forum (ARF) was established in 1993 which ‘serves as a multilateral consultative forum aimed at promoting preventive diplomacy and confidence building among the states in the Asia-Pacific region’[28]. Through the ARF, ASEAN hoped to create regional order based on its own norms as well as the new norm of inclusiveness which is essential to cooperative security[29]. In this content, the ARF provided a test of ASEAN’s norms as the membership of ARF included all the major powers of the international system whereby the regional order in this region would also base on the inclusive approach meaning that the major powers would engage in the management of regional order. In 1995, the Philippines discovered the incident of Mischief Reef by China while ASEAN responded by issuing a joint statement criticizing China[30]. It seems this stand of ASEAN fulfils the idea of community, however, it is only a partial fulfillment due to the fact that the ASEAN members have different interpretations of the conflict. ASEAN consensus is always revolved around the norms of peaceful settlement of conflict which is being seen as the guarantee for stability. However, they did not identify with the position of the Philippines, for instance, Thailand considered the dispute as bilateral and not a dispute between ASEAN and China. Again, the event actually put a test on the ASEAN member’s ability to come up with a collective position. As Malik comments on the future of the Southeast Asia regionalism, he points out that to maintain  peace in the region, it is ‘not only founded on the stability of a balance but is sourced in a sense of shared aspirations and common destiny’[31]. In view of this, the lack of consensus among ASEAN member states indicated their unwillingness to demand standards of behaviour from China which only reinforced the ASEAN’s partial fulfillment as a community. In general, the post-Cold War period has posed unleashing of conflicts in the Asia Pacific region which were effectively suppressed during the colonial era and the subsequent period of superpower rivalry[32]. With the end of bipolarity, there is a greater potential of conflict. This paper has examined ASEAN’s behaviour in security affairs during the post-Cold War ear with the objective of assessing the validity of the idea of community. Many scholars have widely acknowledged ASEAN’s potential to become a regional security community from both within and outside the region. Snitwongse notes that although ASEAN may not be able to fully achieve self-reliance, its most striking achievement has been community building[33]. Simon claims that ASEAN is perhaps a security community in which no member would consider the use of force against each other to settle disputes[34]. In the aftermath of the end of Cold War, the absence of war among the ASEAN members is indeed being recognized by many as a great achievement. Based on the discussion of this paper, it has proved that ASEAN has developed some of the attributes of what Adler and Barnett call it as a ‘nascent security community’ where a number of triggering mechanisms including threat perceptions, shared identity and organizational emulation are present. After three decades of progress in promoting peaceful intra-regional order, ASEAN faced its greatest challenge since the end of Cold War as the current regional security environment remains in a state of uncertainty. Nonetheless, the prospect of a regional power vacuum implies the possibility of ASEAN’s further progress while the question remains whether ASEAN itself can fill the security gap by mobilizing its collective diplomatic and political resources. Bibliography Acharya, A., A New Regional Order In South-East Asia: ASEAN in the Post-Cold War Era, International Institute for Strategic Studies, Adelphi Paper 279, London, 1993 Acharya, A., Constructing a Security Community in Southeast Asia: ASEAN and the problem of regional order, London, 2001 Adler, E Barnett, M., ‘A framework for the study of security communities’, in Adler, E. Barnett, M (eds.) Security Communities, Cambridge, 1998 ASEAN Secretariat, ASEAN: An Overview, Jakarta, 1995 Buszynski, L., ‘Declining Superpowers: The Impact on ASEAN’, Pacific Review, 3/3, 1990 Buzan, B., People, States and Fear: An Agenda for International Security Studies in the Post-Cold War Era, New York, 1991 Catley, B. Keliat, M., Spratlys: The Dispute in the South China Sea, Aldershot, 1997 Deutsch, K.W., ‘Security Communities’, in Rosenau, J (ed.) International Politics and Foreign Policy, New York, 1961 Dewitt, D.B., ‘Common, Comprehensive and Cooperative Security’, Pacific Review, 7/1, 1994 Haacke, J., ‘Seeking Influence: China’s Diplomacy Toward ASEAN After the Asian Crisis’, Asian Perspective, 26/4, 2002 Hill, C., ‘Theories of Foreign Policy Making for the Developing Countries’, in Clapham, C. (ed.) Foreign Policy Making in Developing States: A Comparative Approach, Farnborough, 1977 Hurell, A., ‘Explaining the Resurgence of Regionalism in World Politics’, Review of International Studies, 21/4, 1995 Leifer, M., The ASEAN Regional Forum, Adelphi Paper 302, London, 1996 Payne, A. Gamble A., Regionalism and World Order, London, 1996 Simon, S., ‘The Regionalization of Defence in Southeast Asia’, Pacific Review, 5/2, 1992 Snitwongse, K., ‘Meeting the Challenges of Changing Southeast Asia’, in Scalapino, R., Sato, S. Han, S.J. (eds.) Regional Dynamics: Security, Political and Economic Issues in the Asia Pacific Region, Jakarta, 1990 Tarling, N., Southeast Asia: A Modern History, Oxford, 2001 Tow, W.T., Asia-Pacific Strategic Relations: Seeking Convergent Security, New York, 2001 Whiting, A.S., ‘ASEAN Eyes China: The Security Dimension’, Asian Survey, 37/4, 1997 Yalem, R.J., ‘Regional Security Communities’, in Keeton, G.W. Scharzenberger, G. (eds.) The Yearbook of International Affairs, London, 1979

Life of John Dalton :: essays research papers

John Dalton John Dalton, born 6th September 1766, is known for developing the theory of the elements and compounds atomic mass and weights and his research in colour blindness. He was born in Eaglesfield, Cumberland (now know as Cumbria). In school he was so successful that at the age of 12 he became a Teacher. In 1785 he became one of the principles and in 1787 he made a journal that was later made into a book, describing his thoughts on mixtures of gases and how each gas acted independently and the mixtures pressure (which is the same as the gases volume if it had one). Therefore the law of partial pressures was made. It is said that in 1790, Dalton?s aims were to pick up in law or medicine, but he got no encouragement from his family. In 1793 he moved to Manchester where he was appointed Professor of Mathematics and Natural Philosophy at a Dissenting New College. He stayed there until 1799 when he made his own academy. In 1794 he was elected a member of the Manchester Literary and Philosophical Society. There he read his papers and identified the phenomenon of colour blindness, which he and his brother shared. When showed a colour spectrum besides blue and purple Dalton was only able to recognise one other colour, yellow. Or as he says ?that part of the image which others call red appears to me little more than a shade or deflect of light. After that the orange, yellow and green seem one colour which descends pretty uniformly from an intense to a rare yellow, making what I should call different shades of yellow? In 1801 he argued that the atmosphere was filled with mechanical gases and that the chemical reactions between the nitrogen and oxygen played no part in the atmosphere?s construction. To prove this he conducted a lot of experiments on the solubility of gases in water. This showed that dissolved gases were mechanically mixed with the water and weren?t mixed naturally. But in 1803 it was found that this depended on the weight of the individual particles of the gas or atoms. By assuming the particles were the same size Dalton was able to develop the idea of atomic weights. In 1803 this theory was finalised and stated that (1) all matter is made up of the smallest possible particles termed atoms, (2) atoms of a given element have unique characteristics and weight, and (3) three types of atoms exist: simple (elements), compound (simple molecules), and complex (complex molecules).

Budgeting as a Tool for Planning and Control Essay

A budget is one of your best tools for reaching your goals – whatever your age or stage in life. It’s a plan of what money you expect to receive and how you expect to spend it. * Who should have a budget? * How to make a budget * Use the money planner * Things you need * Getting help * Tracking your spending * Making the most of your income Who should have a budget? Tip: A tight budget is harder to stick to. Be realistic. Everyone can benefit from a budget. It’s not just for people who are having trouble making ends meet. If you’re spending less than you earn, use your budget to work out how much you can put aside each pay to improve your financial position. We call this ‘paying yourself first’. If you’re spending more than you earn, use your budget to see where your money is going. Then see if there are any ways you can cut your spending or increase your income. Rick and Heather Mawby The Mawby family makes sure their money goes a long way. Read more Back to top How to make a budget Add up how much money is coming into your household (your income), and how much is going out (your spending), then work out the difference. The result is either money left over (a surplus) or not enough money to cover your spending (a deficit). Aim for a surplus so you have some money to save for your goals or pay off debt faster. Back to top Use the money planner Making a budget is easy with our money planner. Once you’ve set your budget you can save it in My Sorted to review later. You can save more than one budget and even share it with friends and family. The NZ Federation of Family Budgeting Services also has a free budget worksheet you can download. Back to top Things you need Your budget needs to be accurate or it won’t work. Give yourself time to get all the information you’ll need, including: * A record of your day-to-day spending. Keep receipts from your shopping, and gather up bank statements and bills from the last three months. These will show regular expenses like rent, mortgage, hire purchase, credit cards, phone, power and insurance. * A list of annual costs. Think about things you pay for less regularly like vehicle licensing, medical expenses, gifts and holidays. * Your income details. A list of any money you get such as your pay, benefits or allowances, NZ Super or interest earned on savings. * Savings. Details of any regular savings you make. Back to top Getting help If you need help making a budget, or if you are having trouble making ends meet, contact a budget adviser. Back to top Tracking your spending Once you’ve set a budget you need to see how it’s working in reality. Keep a spending diary or use an online tool. Find out more about money tracking. Back to top Making the most of your income Budgeting isn’t just about watching your spending. How much you earn also affects whether you have money left over for saving or paying off debt. Why you need to grow your income If your income doesn’t grow you’ll effectively earn less each year just because of inflation. So when you’re planning your finances, don’t forget to include goals for growing your income. Know what you’re worth Do you know what someone in your position with your experience and skills should be earning? Does your employer? To find out what you’re worth, read the situations vacant in your local paper or check out the online job sites. You could even contact some recruitment agencies to find out what a similar job to yours is currently paying. You can also find broad salary information for different types of jobs on the Careers New Zealand website.

Relationship between Systems Theory and Healthcare Delivery in the U.S.

Discussion of the relationship between systems theory and healthcare delivery in the U.S.System theory is a science that studies systems. System theory studies the way systems communicate, how they are successful or why they fail. Given this information it is obvious how systems theory can be applied to health care. Health care delivery is a system. The health care delivery system is composed of many different parts. Doctors, nurses, social workers, patients, family, pharmacists, government programs to name just a few. The health care system is responsible for life and limb so must work cohesively. Studying the healthcare system and applying the systems theory helps healthcare delivery increase optimal patient outcomes in the U.S.(Petula, 2005)Discussion of the relationship between diffusion of innovation theory and the change process within healthcare delivery in the U.S.Diffusion of innovation theory explains how new information including new technology spreads through a culture. D iffusion of innovation theory explains how the imformation is introduced, communicated and applied. Diffusion of innovation theory also explains how long it takes for the information to be communicated, spread, as well as by whom and why. The study of this theory helps many industries create change within their systems.This theory can be applied to almost any situation where new imformation and innovation needs to be introduced successfully. Diffusion of innovation theory is very important on how evidence based practice is introduced to the the U.S. healthcare field. By understanding how evidence based information and innovation is accepted and implemented we can increase the likelyhood that it will be accepted and used. Quick adoption of evidenced based care can optimize patient outcomes and satisfaction. Change within the U.S. health system can be difficult. Analyzing the change process through the diffusion of innovation theory can help the change in healthcare be more successful ly done.Discussion of the relationship between systems theory and current nursing practiceCurrent nursing practice is a result of the application of systems theory to nursing. Current healthcare's, as a result of systems theory,   focus is treating the processes of healthcare i.e. thecommunication of the various heathcare parts as important as the parts themselves. It   is not enought to hire the best care givers but to make sure the care givers have the best tools to use to work together in the most optimal   manner. Interdisciplinary relationships in healthcare are important and supported under systems theory. Systems theory supports   interdisciplinary collaboration and behavioral compatency as well as skill compentancy.(Petula, 2005)Discussion of the relationship between diffusion of innovation theory and current nursing practiceMuch of the new information related to improving healthcare rely on the understanding of Innovation theory. With the understanding   of how he althcare innovation is introduced and implimented, a new or healthcare innovation can be incorporated quickly and reach   successfully the goal of implimentation, quality improvement, and optimal patient outcomes in healthcare. Understanding diffusion of   innovation theory can help Supervisors and other implementors of change provide the necessary tools for change to occur among nurses.Diffusion of Innovation theory in current nursing practice is especially needed with the changes that nursing is going through at this time in history. With the courtywide implementation of the electronic medical record mandated by the U.S. government as well as the Affordable Healthcare Act the understanding of how to succefully implement these changes in nursing is very important. With the mandate of the government in place diffusion of innovation theory is and will be an important tool in the success of incorporating new nursing skills into the nursing profession.Summarization of the search st rategies used to acquire information on the specified theoriesMy primary tool in searching for systems theory was Google. In this way I was able to garner multiple sites dedicated to systems theory. When I wanted to tie systems theory into nursing I added the word nursing to systems theory in the search bar. In this manner I was able to view many articles from nursing journals about systems theory and how it related to nursing.I was also able to view information on systems theory on Wikipedia. I conducted similar searches for diffusion of innovation theory. I googled diffusion of innovation theory first then incorporated nursing into the search bar to receive information on how they tie into each other. CINAHL was also used in my searches.It was fairly easy to use but not as easy as google. I was impressed with how much information specific to nursing was available. With CINAHL when conducting my searches there were a few more steps. The first step was to log onto the WGU site then log onto the library. I also had to click on the Federated database search then choose CINAHL. There was a search bar where you can enter your subject matter and add tie ins such as mine, nursing.

Computer crimes, due to societys declining ethical standards more than any economic need

Computer crimes, due to societys declining ethical standards more than any economic need Computers are used to track reservations for the airline industry, process billions of dollars for banks, manufacture products for industry, and conduct major transactions for businesses because more and more people now have computers at home and at the office.People commit computer crimes because of society's declining ethical standards more than any economic need. According to experts, gender is the only bias. The profile of today's non-professional thieves crosses all races, age groups and economic strata. Computer criminals tend to be relatively honest and in a position of trust: few would do anything to harm another human, and most do not consider their crime to be truly dishonest. Most are males: women have tended to be accomplices, though of late they are becoming more aggressive. Computer Criminals tend to usually be 'between the ages of 14-30, they are usually bright, eager, highly motivated, adventuresome, and willing to accept technical challenges.'(Shannon,Burning Money i s Financial Crime and Waste in Chin...16:2)'It is tempting to liken computer criminals to other criminals, ascribing characteristics somehow different from'normal' individuals, but that is not the case.'(Sharp, 18:3) It is believed that the computer criminal 'often marches to the same drum as the potential victim but follows and unanticipated path.'(Blumenthal, 1:2) There is no actual profile of a computer criminal because they range from young teens to elders, from black to white, from short to tall.Definitions of computer crime has changed over the years as the users and misusers of computers have expanded into new areas. 'When computers were first introduced into businesses, computer crime was defined simply as a form of white-collar crime committed inside a computer system.'(2600:Summer 92,p.13)Some new terms have been added to the computer criminal vocabulary. 'Trojan Horse is a hidden code put into a computer program. Logic bombs are implanted so that the perpetrator doesn't.. .

Remote Sensing - Overview, Types and Applications

Remote Sensing - Overview, Types and Applications Remote sensing is the examination or the gathering of information about a place from a distance. Such examination can occur with devices (e.g. - cameras) based on the ground, and/or sensors or cameras based on ships, aircraft, satellites, or other spacecraft. Today, the data obtained is usually stored and manipulated using computers. The most common software used in remote sensing is ERDAS Imagine, ESRI, MapInfo, and ERMapper. A Brief History of Remote Sensing Modern remote sensing began in 1858 when Gaspard-Felix Tournachon first took aerial photographs of Paris from a hot air balloon. Remote sensing continued to grow from there; one of the first planned uses of remote sensing occurred during the  Ã¢â‚¬â€¹U.S. Civil War when messenger pigeons, kites, and unmanned balloons were flown over enemy territory with cameras attached to them. The first governmental-organized air photography missions were developed for military surveillance during World Wars I and II but reached a climax during the Cold War. Today, small remote sensors or cameras are used by law enforcement and the military in both manned and unmanned platforms to gain information about an area. Todays remote sensing imaging also includes infra-red, conventional air photos, and Doppler radar. In addition to these tools, satellites were developed during the late 20th century and are still used today to gain information on a global scale and even information about other planets in the solar system. For example, the Magellan probe is a satellite that has used remote sensing technologies to create topographic maps of Venus. Types of Remote Sensing Data The types of remote sensing data vary but each plays a significant role in the ability to analyze an area from some distance away. The first way to gather remote sensing data is through radar. Its most important uses are for air traffic control and the detection of storms or other potential disasters. In addition, Doppler radar is a common type of radar used in detecting meteorological data but is also used by law enforcement to monitor traffic and driving speeds. Other types of radar are also used to create digital models of elevation. Another type of remote sensing data comes from lasers. These are often used in conjunction with radar altimeters on satellites to measure things like wind speeds and their direction and the direction of ocean currents. These altimeters are also useful in seafloor mapping in that they are capable of measuring bulges of water caused by gravity and the varied seafloor topography. These varied ocean heights can then be measured and analyzed to create seafloor maps. Also common in remote sensing is LIDAR - Light Detection and Ranging. This is most famously used for weapons ranging but can also be used to measure chemicals in the atmosphere and heights of objects on the ground. Other types of remote sensing data include stereographic pairs created from multiple air photos (often used to view features in 3-D and/or make topographic maps), radiometers and photometers which collect emitted radiation common in infra-red photos, and air photo data obtained by earth-viewing satellites such as those found in the Landsat program. Applications of Remote Sensing As with its varied types of data, the specific applications of remote sensing are diverse as well. However, remote sensing is mainly conducted for image processing and interpretation. Image processing allows things like air photos and satellite images to be manipulated so they fit various project uses and/or to create maps. By using image interpretation in remote sensing an area can be studied without being physically present there. The processing and interpretation of remote sensing images also have specific uses within various fields of study. In geology, for instance, remote sensing can be applied to analyze and map large, remote areas. Remote sensing interpretation also makes it easy for geologists in this case to identify an areas rock types, geomorphology, and changes from natural events such as a flood or landslide. Remote sensing is also helpful in studying vegetation types. Interpretation of remote sensing images allows physical and biogeographers, ecologists, those studying agriculture, and foresters to easily detect what vegetation is present in certain areas, its growth potential, and sometimes what conditions are conducive to its being there. Additionally, those studying urban and other land use applications are also concerned with remote sensing because it allows them to easily pick out which land uses are present in an area. This can then be used as data in city planning applications and the study of species habitat, for example. Finally, remote sensing plays a significant role in GIS. Its images are used as the input data for the raster-based digital elevation models (abbreviated as DEMs) - a common type of data used in GIS. The air photos taken during remote sensing applications are also used during GIS digitizing to create polygons, which are later put into shapefiles to create maps. Because of its varied applications and ability to allow users to collect, interpret, and manipulate data over large often not easily accessible and sometimes dangerous areas, remote sensing has become a useful tool for all geographers, regardless of their concentration.

What Does LinkedIns 25 Hottest Skills List Mean for You

What Does LinkedIns 25 Hottest Skills List Mean for You For the third consecutive year, LinkedIn has produced a list of its 25 Hottest Skills. I shared 2014s list with you as a part of my Top 10 Lists for the year, and I thought 2015s edition deserved a separate post. This is a great tool for honing the keyword phrases in your LinkedIn profile, especially if your expertise matches any of these skill sets. To compile its list, LinkedIn reviews the top keywords searched by recruiters throughout the course of the year. The site has made a nice improvement to this years list by including a column to depict which direction the skills are trending. And the material accompanying LinkedIns article contains links to training and job openings for each skill. Nice! Many skills have maintained their search relevancy since the list first ran in 2013. Statistical Analysis and Data Mining and Mobile Development both remained in the top 10 since LinkedIn started the yearly compilation. New this year are Corporate Law and Governance, Software Modeling and Process Design, and Electronic and Electrical Engineering. Off the list are Recruiting, Digital and Online Marketing, and Computer Graphics and Animation, dropping from 15th, 16th and 17th respectively in 2014 to 26th, 32nd and 34th in 2015. Integrated Circuit Design and SAP ERP Systems also exited the top 25, falling 7 spots each. Lists from the past 3 years: The 25 Hottest Skills That Got People Hired in 2013 The 25 Hottest Skills That Got People Hired in 2014 The 25 Skills That Can Get You Hired in 2016 If you cant claim the top skills on LinkedIn and are kicking yourself about it, perhaps the latest list will serve as motivation to make this year the one when you get the training youve been contemplating. And if you already have these skills, but you dont have the keywords written into your LinkedIn profile, I highly recommend you add them there! Its a good bet that if you have any of strengths listed here and youre currently on the hunt for a new job, 2016 may prove to be a fruitful one for your career. Of course, that all depends on whether your LinkedIn profile is of the KILLER standard. Im here if you need help. On a slightly different note, if youre interested in knowing which soft skills are important to strengthen for a successful career, check out the Mind the Skills Gap LinkedIn series, where Amy Chen asks 50+ influencers what skills theyll be honing in 2016. You can get in on the fun and share your plans with LinkedIn readers too!

Analysis of an Advertisement Essay Example | Topics and Well Written Essays - 750 words - 1

Analysis of an Advertisement - Essay Example Sisley is a multinational company operating in major nations throughout the world. The company deals with clothing and jewelry. In the recent years, it has made progress in its fashion products because of the differentiation of products it formulated. This also made it to segment its market and attract fashion female addicts. However, my problem with the company and product is associated with their advert. They tend to associate their target consumers with certain behaviors, which is not good. Their latest advert portrayed their target consumers in a negative way since they associated them with drugs as shown in the image below. The advert is an association of the target groups with drugs, cocaine. It portrays fashion addicts as cocaine addicts. For instance, the word fashion is misspelled to â€Å"Fashioin.† This was intentional to make it rhyme with cocaine. It depicts two women snorting cocaine. It also features a white dress, which is arranged to resemble cocaine. Similarly, there is also a white powder in the JPMorgan chase cards resembling cocaine. The accompanying text for the advert is, â€Å"Sisley Fashioin Junkie.† The target audience for the advert is young women who are fashion addicts. The advert features the picture of two beautiful women who are at their young ages hence acting as the target audience. The advert also uses bold textual techniques in selling their fashion products. The text has the name of the company as well as the altered spelling of fashion. This brings attention to the audience, hence capturing them. The advert is very effective in reaching its target. Its controversy in portraying the target consumers as cocaine addicts makes many consumers aware of its existence because many discuss it. Similarly, it attracts attention since many consumers are eager to find out what is going on and its nature. This makes it attract attention, hence reaching the target. The advert is not ethical. It depicts its target consumers in a negative

I want to leave it up to the writer Assignment Example | Topics and Well Written Essays - 250 words

I want to leave it up to the writer - Assignment Example Sony leverages scientific information for the improvement of the performance and value of their services, systems, and consumer products (Sony Corporation, 2009). The development relies on the corporation’s adaptation to developing changes in technological formats and scale. Technologically, Sony is superior in the production of consumer electronics in comparison to its competitors. For this reason, the organization’s strength is its ability to leverage technological developments ahead of its competitors. The leveraging aspect enables the company to create high quality and innovative products for its consumers, which is an element that increases the firm’s sales and revenue (Sony Corporation, 2009). However, the organization’s weakness emanates from its diversification in many business segments. Since the core competency of the company involves the production of consumer electronic goods, the aspect of diversification influences its shifted focus in relation to upholding its core competency. Sony’s external environment is tense. Technological changes are rapid, which is an indication that it is not possible for an individual to predict it. For this reason, since the corporation depends on technology, its survival depends on r esearch and development initiatives that are essential for enabling the company to remain

Financial Statement Analysis Essay Example | Topics and Well Written Essays - 3750 words

Financial Statement Analysis - Essay Example For this reason, the actual presentation of financial statements with the absolute figures becomes meaningless as it does not provide a rational basis for comparing with the competitor or with the industry. The industry and competitor might have several differences due to which it is not practically justified that the analysis between the two should be made. For instance, if a company has revenues of $5 million and one of its competitors has the revenues of $500,000 then on the basis of these absolute figures, there is no comparison between the two companies. However, if the growth in revenue of the former company is, let’s say 6% and the latter company has growth in revenues of around 8%, then there is a rationale of analyzing both the companies as the same footing for comparison is available now. In short, in the absence of reasonable commonalities between the financial aspects of the two companies, the comparison of the two companies turns out to be meaningless. The best wa y to make a comparison in financial aspect between the two companies is to undertake financial ratio analysis. This analysis provides a common platform for the companies so that their performance can be compared on reasonable basis. Issues like absolute figures, size of the firms, differences in the operating activities and other issues are relaxed when financial statements are analyzed on the basis of ratios. The technique of ratio analysis works on the basis of common figures that are comparable. These comparable figures are computed as a percentage of some figures. For instance, what is the percentage of net profits with respect to sales, with respect to total asset, with respect to equity, and so on? But if stand alone figure of net profit is taken into account, then due to difference in size of the company, its value, its nature of operations, its capital structure and other elements, that net profit figure would not reflect a true picture. Structure of Article This article is developed in such a manner that the profitability analysis of two UK companies, Sainsbury PLC and Tesco PLC, has been conducted on the basis of ratio analysis. As far as the size of the two companies is considered, Tesco PLC is bigger than Sainsbury PLC. So what exactly be the measure which should be used in order to bring both of these firms to a common platform is the ratio analysis. The introductory part of the analysis briefly highlights the description of both the companies regarding their industry, history, products, branches etc. Next part focuses comprehensively upon the importance, meaning and interpretation of each of the profitability ratio. Third part of this report conducts an analysis on the basis of earlier explained ratios. Those ratios are divided into two categories such that first part of the analysis emphasizes upon the performance of each individual company on the basis of its past performance in the form of trend analysis. Second part of the analysis makes a pr ofitability comparison between the two firms on the basis of their own important heads of accounts. At the end of this report the calculation of the ratio analysis is presented in the appendix. Tesco Tesco is one of the largest retailers. It operates more than 2,300 convenience stores and supermarkets. The total number of employees working

An analysis of stakeholders and the impact that implementation of Case Study

An analysis of stakeholders and the impact that implementation of particular option will have on them - Case Study Example An analysis of stakeholders and the impact that implementation of particular option will have on them There is little doubt in the fact that the third option is likely to have a positive impact on the image and reputation of the company. The latter is likely to react to it with a boost of performance. In this case the following opportunity emerges: the company will be able to restore its good name. However, the major challenge that is posed by the option is that it will probably have a negative impact in terms of finances, but in the long term perspective it will surely win. The next important stakeholder, the role of which cannot be undermined is Halo Ethical Fund. It is identified as the body that has made the biggest investment and, therefore, it will be affected by the decision a lot. It is quite obvious that this stakeholder is likely to experience serious negative impacts that are brought by the option three, since it will involve more investment and the price per stock is not likely to rise in the future. However, the best reaction in this case would be implementing the chosen option and making sure that it brings the positive consequence in the future. If this stakeholder takes half measures, the outcome will be devastating. Speaking of the opportunities that it might experience, one should point out that if option three works out, the performance of the company will improve and so will the return on investment.

Income Insurance Protection (IPI) Essay Example | Topics and Well Written Essays - 750 words

Income Insurance Protection (IPI) - Essay Example For example, Mr. Farid in his application failed to be honest by giving false information. Given information provided by the party seeking insurance cover provides the basis upon which sum assured and premiums are based, information asymmetry will most likely result in an adverse selection. In Mr. Farid’s case, the information he gave during application showed that he is not involved in manual or outdoor duties implying that his risk profile was low. The information contradicts the one given in the claims form which actually showed that he was doing manual duties that exposed him to higher risks than that of a company director he purported to be. Based on the information provided during application, that is, Mr. Farid was involved in inspecting construction sites and training workers on health and safety awareness, it is therefore easier to understand why the insurance company ignored his heart disorder problem and granted him the cover. Had the insurance known that Mr. Farid did manual jobs with the heart valve disorder, it would have taken him as high risk client, and therefore choose a higher sum assured (Claassen, 2008). Question 2. Whether one would approve Mr.Farid application for income protection insurance Based on the information provided by Mr. ... Question 3. Should Prudent Insurance Inc. pay or deny it? The insurance company should use its underwriter or appointed claims adjuster to investigate and verify the claims with the help of a medical practitioner to establish whether the poor health condition was work related or not. Based on the information generated, then the company can choose to compensate him in full, adjust the compensation accordingly or deny it all together. Where the poor health condition is not related the work done by Mr. Farid, the company should compensate him in full and if its work related they can adjust the compensation or deny with factual explanation. Part II: Household items insurance. Mr Green v Sun Insurance Inc. Question 1. How would the information about Mr. Green’s earlier convictions affect the insurer’s underwriting decision on Mr. Green’s application? The earlier convictions of three offences on Mr. Green would certainly have affected his application. First, he was con victed of a domestic violence which raises the possibility of a loss occurrence on household goods arising from his conduct. Secondly, his conviction for causing actual bodily harm to the police officers confirms he is a violent person increasing the propensity of a definite loss given his temperament. These two cases in point following each other would have force a company underwriter to consider Mr. Green’s application critically. Where household items to be insured are very valuable, then the underwriter can choose to abandon the application given that the probability that the company will pay a higher compensation within the cover is high. In the event that the underwriter chooses to accept Mr.

An analysis of stakeholders and the impact that implementation of Case Study

An analysis of stakeholders and the impact that implementation of particular option will have on them - Case Study Example An analysis of stakeholders and the impact that implementation of particular option will have on them There is little doubt in the fact that the third option is likely to have a positive impact on the image and reputation of the company. The latter is likely to react to it with a boost of performance. In this case the following opportunity emerges: the company will be able to restore its good name. However, the major challenge that is posed by the option is that it will probably have a negative impact in terms of finances, but in the long term perspective it will surely win. The next important stakeholder, the role of which cannot be undermined is Halo Ethical Fund. It is identified as the body that has made the biggest investment and, therefore, it will be affected by the decision a lot. It is quite obvious that this stakeholder is likely to experience serious negative impacts that are brought by the option three, since it will involve more investment and the price per stock is not likely to rise in the future. However, the best reaction in this case would be implementing the chosen option and making sure that it brings the positive consequence in the future. If this stakeholder takes half measures, the outcome will be devastating. Speaking of the opportunities that it might experience, one should point out that if option three works out, the performance of the company will improve and so will the return on investment.

Islam Essay Example | Topics and Well Written Essays - 500 words - 3

Islam - Essay Example It teaches that the supporter of Islam, (called a Muslim, agrees to "admit defeat to the willpower of Allah which we call God). Allah is vision as the one and only God, inventor, sustainer, and restorer of the humanity. The spirit of Allah, to which man ought to surrender, is made to believe in the course of the blessed scriptures, the Quran (Koran), which Allah exposed to his Prophet, Muhammad (P.B.U.H). In Islam Muhammad (P.B.U.H) is measured as the very last of a sequence of prophets, which includes Adam, Noah, Jesus, and many others, and Muhammad (P.B.U.H) message concurrently accomplishes and abrogates the disclosures endorsed to former messengers (Carmody & Brink, 2006, Pp 471-474). In the present times, the combination of religion and patriotism is treacherously explosive. On an individual, realistic stage, two states in a disagreement over a territory declared by both should be able to negotiate and divide the land. But when Allah's willpower is called up to despotism one or the other declares, then cooperation becomes disrespectful, and religious fanaticism creates monstrous philosophies of command, fatalities, and devastation. The religion Islam teaches peace and peace structuring principles and anticipates Muslims to exist by them. These principles are maintained in the Holy Quran and the Hadith, the Prophet (P.B.U.H) sayings.

Uranium Mining in New Mexico Essay Example for Free

Uranium Mining in New Mexico Essay Uranium mining and milling has potential economic benefits in creating jobs in the community, and sustaining the high demands of uranium all over the world. But economic factors should not be considered alone. As many people died and suffered from illnesses and diseases of uranium mining and radiation exposure, the proposal to build a new mining company is a great issue and concern for all community leaders and members to consider and debated upon. During the past years, nuclear power has started a debate regarding its potential benefits in the economy and as an alternative source of energy. Pro-nuclear arguments maintain that nuclear energy has less carbon intensity compared to fossil fuels which is detrimental to the environment. However, as details of true carbon analysis of nuclear energy remains unclear, the fundamental critical aspect of using nuclear energy remains to be a debate. This paper presents an analysis on uranium mining and milling in Crownpoint, New Mexico. In the vast Navajo Reservation, towards Crownpoint, approximately 3,000 people lives along the Continental Drive 100 miles northwest of Albuquerque. in the high desert of northwestern New Mexico, many Navajo communities live in isolated and scattered places. The area is surrounded by the color yellow dust of what characterized Crownpoint as a community. Uranium oxide which is highly used as a nuclear energy has been regarded as Crownpoint’s most abundant resource (Begay, 2008). Through the late 1940’s through the mid 1980’s, uranium is gathered from the place. Several mining companies already blasted and hauled truck loads of uranium in the place, and dried the mineral in piles in different areas across the American West. The Navajo tribe occupies areas over western New Mexico, Arizona, and Utah. The center of the uranium mining is located in those areas and hundreds to thousands of Navajos has worked for the mines (KRQUE News Channel 13, 2008). Today, many abandoned mine places remain. The global production of uranium followed after several years of supplying nuclear weapon programs. Uranium is perceived as a finite resource. During the past years, the availability of uranium is limited, but when further exploration led to further discovery of resources, miners took the advantage of gathering the finite resources (KRQUE News Channel 13, 2008). However, the Crownpoint, New Mexico community has seen the consequences of uranium mining especially to the health problem emerging today. The degraded land is a result of mines closing in the area, however, as efforts to rehabilitate the area entails uranium gathering again, people are concerned for their safety (Shebala, 2008). Exposure to radiation brought by uranium mining and milling is compensated by the government. Uranium miners before the mining areas were closed are in their 70’s and 80’s, and are continuously seeking help from local community health officers to get diagnosed and treated for radiation exposure. During the 1950 to 1990, 500 uranium workers have died from lung cancer (Shebala, 2008). The persisting health problems brought by radiation exposure to uranium have affected the community until today. When the people inhales uranium dust and particles, the mineral stays in their lungs and release high doses of radiation. Uranium may be potential economically-beneficial resources which will help many people have jobs, and helps economy and other sectors in the society (Begay, 2008). However, with the increased and continuous negative effects of uranium mining proves harmful to the people living in the community, people remains to be against uranium mining. Attempts to renew the mining area Currently, there is a new effort to revive the uranium mining areas. The company Hydro Resources Incorporated, a sub company of the Uranium Resources Incorporated of Dallas, plans to use the mining area with a new system (KRQUE News Channel 13, 2008). The people remain to be divided on the issue of building a new mining company in the area. The new mining company will take over Crownpoint and nearby Church Rock. The company promised a new method to take care of the persistent groundwater problems in the community. The company promises the communities better and safer system by adopting a mining system called situ leach mining. The process involves mixing water, dissolved oxygen and sodium bicarbonate which will be then included in the underground uranium beds. The proposed new system will dissolve in the process and it can then be removed, dried and processed (KRQUE News Channel 13, 2008). However, issues and concern were raised in this proposal. The water in the new system will come from the Westwater Canyon Aquifer of Crownpoint, the main source of drinking water for the people in Crownpoint and other surrounding areas. The company planning to work in the site promises a uranium nuclear power industry which will create more job opportunities for the people and maintain safe drinking water. The communities expressed their great concern if the company will start another mining industry. For one, they were concern if the process of underground mining will affect the quality of their drinking water supply. If the process will pollute the drinking water system, they can be infected with serious diseases and health hazards. The Navajo people will become more vulnerable to kidney and other related disease due to poor water quality if the process will be adopted. Crownpoint has already complained about the contamination of uranium in their water supply. Navajo president Mr. Mitchell Capitan in the Crownpoint chapter strongly protests about this plan in the area. He argues that about 15,000 people from surrounding communities travel to their place to gather drinking water because their own water supply is poor. If the only quality water supply is contaminated, this will pose a serious series of problems (KRQUE News Channel 13, 2008). The uranium nuclear energy problem The uranium industry in Crownpoint has long been debated as an issue which relates to degradation of the environment and health problems. Uranium mining has significant economic resources, seen by companies as an opportunity to sustain global needs of the mineral. The uranium companies are strongly advocating that uranium mining will increase economic benefits and create jobs for the community. They also insist that uranium mining is not harming the environment. However, limited data and research does not guarantee this. Companies also failed in addressing key issues in the health of the community, making the community more concerned of their safety. Uranium mining may be beneficial to some extent in the economics of the community, but the issue is not dependent on the money and profit alone. Long-term problems must be addressed, including environmental costs in the energy and water consumption of the people. Crucial environmental aspects in uranium mining must be considered to understand the cycle of the options for the community. Activities in uranium mining and milling must be able to attend to the health care needs, concerns and issues to protect the welfare of the Crownpoint community. References: KRQUE News 13 (2008). â€Å"Uranium poised for N. M comeback. † KRQUE. Retrieved on April 20, 2008, from http://www. krqe. com/Global/SearchResults. asp? vendor=wssqu=uranium. Begay, Christine (2008). New Mexico is to Uranium as Saudi Arabia is to Oil. Viacom International Inc. Retrieved on April 20, 2008, from http://think. mtv. com/044FDFFFF0098990200170098D7E0/. Shebala, Marley (2008). MTV looks at opposing views of uranium. Navajo Times. Retrieved on April 20,2008,from http://www. navajotimes. com/entertainment/031308uranium. php.

Good And Bad Qualities Of Animation

Good And Bad Qualities Of Animation Aesthetic refers to beauty or to the study of the principles of beauty, especially in art. By studying and comparing the aesthetic qualities of the early and current animated films, we can learn the good and bad qualities of animation in the two different eras. We will also compare the similarities and differences using examples of techniques, treatments and technology used in different animated films from cel animation to computer generated imagery animation. Form and shape design of the character for animation The animated films in the past and the present both follow one rule, which is to keep the design of the characters simple and easy for animation. Thomas, B. (1991) states that, during the twenties, there most studios were persistently using the Circle Formula and the Rubber-hose Method as it was the quickest way to draw a character for their productions. Animators need not worry about the angles when animating as the drawing were mostly circles and lines. The arms and legs moved like rubber hoses as there were no elbows, knees and wrists on the character. Therefore using the Circle Formula and the Rubber-hose methods allowed animators to draw each frame faster and they saved a lot of time and money for the studios. By mid-thirties, aesthetic of the character evolved. Freddy Moore added the squash and stretch technique and changed Mickey s body to a pear like shape to enhance the emotion of the character. (Thomas, B. 1991) It has changes how the aesthetic of the film look from that pe riod onward. Bennett, D. (2009) discusses that appealing design enable the audience to identify with and grow to like the character. When designing a character, it is best to think of a personality for it. Having a distinct shape and silhouette allows the audience to recognize the characters immediately. This rule can be further illustrated by comparing Figure 1 and Figure 2, where the shapes for both examples are kept simple, despite the former being an older production than the latter. But if were to compare the different, the Circle formula and Rubber-hose tends to lose interest for the audience as the character were built with the same template. It is also hard for them to differentiate the characters compared to Figure 2, which uses different simple shapes and form to show the different. Through the years from early twenties till now, we have better knowledge of animating as more animators are trained in anatomy drawing for animation in their colleges or university. Furthermore, new drawing methods, for example the Disney style , the Manga style where Japanese exaggerated the eyes (Fig 3) to show emotions distinctly, are devised to overcome the limited animation methods back in the twenties. Despite all these, animators still keep their characters simple to minimize the complexity of animating them. Training for better animators Quoting Walt Disney (1956 cited Thomas, B. 1991), To do the things I wanted to do, I need better artists. A cartoonist is not the same as an artist. A cartoonist knows the shortcuts and tricks how to do things in a hurry. His work might have been comic, but it was convincing. Back in the 1920s to 1930s, animations were done by mostly by cartoonist who did drawing for local newspaper comics strips. Thomas, F. and Johnston, O. (1981) state in 1923, animated figures move as little as possible. It is as simple as lifting up and down the legs means walking and twice the speed means running. In order to improve the cartoonists skill to prepare them for his studio, Walt Disney sent his staff to school back in 1931 to learn life drawing and the study of animals movement. Colour psychology and action analysis were also taught to the class (Thomas, B. 1991). In the documentary The Pixar Story (2007), Disney founded CalArts in 1961. During that period, students were trained by Disney s nine ol d men the Disney s style character animation. The style has become an influence of present day animation. A lot of studios follow the Disney way of animating. Presently, most artists have already attended colleges and universities in order to learn the art of animation. Colour theories and acting classes are conducted to enable them to understand and study how things move and behave in real environment. This leads to more realistic and better looking animation as compared to the past. The beauty of sound in animation Figure 4: In Felix the Cat: Felix dopes it out, dialogues between characters were delivered in bubbles or text box. Figure 5: Felix the Cat uses question mark to express his emotion and dotted lines to indicate the direction he is looking at. In the infancy of the animation industry, animated films suffered with the absence of sound. Quoting Thomas, B. (1991), during the silent film era, dialogue was expressed either in balloon above the character or a full screen titles. Felix the Cat: Felix Dopes It Out (1925) the animated film clearly shows the example stated by Thomas, B. This distracts the flow of the animation. Characters use a bright light bulb over their head if they thought of something great or a question mark if they are puzzled. Felix the cat in figure 5 shows a good example of weak personality. By having these qualities in animation makes the character weak with no reasoning power. Compared to the current animation, characters are more convincing and feel real when they could feel emotion and learn to reason. Dialogue also helps to establish the characters as well. For example, Warner bros Bugs Bunny demonstrates good characteristic in delivering the voice across to the audience and the proper uses of sound e ffects for comedy. In Chariots of Fur (1994), a lot of funny sound effects were used to enhance the comedy, like example the part where Coyote falls from high ground. Sound has definitely changes the aesthetic feel of the animated films now. Creating realistic character animation Basic figures were always anthropomorphic animals or caricatured human characters during the 1920 to 1930. Human characters for animation were presented in very basic and simple shapes. As stated by Thomas, B., (1991) human character animation was not convincing in the past. The human characters were moving in a jerky and unrealistic motion. During the early stages of animation, animators would create stylized animals for their cartoon as the audience prefer it more than unrealistic human characters. Animated human form characters were never seen before until Walt Disney attempted to in his first feature animation, Snow White, in 1937. Walt Disney (cited Thomas, B. 1991) observed that animating animals was easy as the audience wasn t familiar with how the animals move, so as long as they could give an appearance of the animal motion, the audience would be convinced. But animating humans was a different concept. Everyone knows how human moves and it was difficult to produce a convincing animation if we were unable to get the motion correct. To solve this, Disney hired a live actor to re-enact the parts of the animated characters. Then the animators could study and analyze the film and use it as a reference for their drawings. (Thomas, B. 1991) This method has proven useful and it is why modern animators now are taking video references and using them as a guide for their animation production. Similarly, live action references were used in Beauty and the Beast (1991), where the performance actress was dressed in Belle s costume for the act. Grids were drawn in the room to guide animators regarding the distance of the movement or action. The footage was then printed out frame by frame to give an idea of movement for the animators to study, not copy. (Thomas, B. 1991) Walt Disney (Cited Thomas 1991) stated that it is impossible for animators to visualize everything without studying and analyzing references. He further illustrated using an act of rising from a chair as an example. In the past, the character will simply rise in an upright position and walk away. He emphasised that studying live action films allows animators to see how a human body gets up from a chair by leaning forward and using his arms to push into standing position. Using live action as a guide helps the animation but he did warn animators not to fully copy the reference as it may produce unnatural animation. In recent times, as animated features are moving towards realism, live video references and researches have become absolutely necessary for artists to refer to. Frank Thomas (Cited Thomas 1991) quotes that No matter how good they are, actors can seldom give you what you want. Animation since Snow White (1937) till now, like example Toy Story (1995), Spirited Away (2001) and Final Fantasy 7 Advent Children (2005), uses video reference to create realistic look and feel to their films. Bad influence of animation in the past and now Animations were simple and were often based on violence and bad influence. For example in Steamboat Willie (1928), Mickey mouse abuses animals by using them as a musical instrument. Mickey mouse smokes and drinks beer in The Gallopin Gaucho (1928). Now animated films follow a strict movie rating which filters out violence and bad influence to prevent young children from exposing them. Beowulf (2007) is rated PG-13 due to the intense sequences of violence and some sexual material and nudity. Steamboat Willie (1928), The Gallopin Gaucho (1928) Colour and staging Before colour was introduced back in 1932 for Disney s Flower and Trees (1932), the characters were often outlined in black against light background to make it stand out. Thomas, B. (1991) stated that Disney faced problems with the characters blended into the background when they first used colour in their film. They solved the issue by giving the characters lively colours while graying out the backgrounds. Riley, A. (cited Thomas, B. 1991), a Disney Colour-stylist, pointed out that gray is in everything we see. Using overtones of gray on backgrounds will make the scene look natural and allows the character to be readable. In Beauty and the Beast (1991), different colours on the characters clothing represent different mood in the film. In the present animated films, they still follow the way of staging and use of colours to bring the characters out against the background. Figure 12. shows one of the background used in The Princess and the Frog (2009). Shadows were used to guide your eyes to the lit area where the performance of the animation is played at. The Princess and the Frog (2009) But for some 3D animation productions, blur are added to the background to give the illusion of depth when the characters are placed in front of the camera. This method is another way to separate the character from the scene. Director Unkrich (2010) loves to use the field of depth to guide the audiences eyes to the direction he wants them to focus on in his movie, Toy Story 3 (2010) as discussed in the 133 issues 3D world magazine (2010, Pg38). Fusion of technology with arts Technology has helped a lot in animation since the early stages of Walt Disney s production. Thomas, B. points out that (1991) Walt Disney always pushed his studio to be the best company that create realistic animated films in the industry. In order to compete with live action producers, he needed to make sure that his camera used to capture the animation cels was able to dolly in and out of a scene. Therefore the multiplane camera was created to be used in his first feature animated film, Snow White, 1937. As part of the preparation for Snow White feature film, Disney set up an animation effect department to research and experiment with colour gels, camera diffusion and different types of filming technique. The Old Mill (1937), a Silly Symphony, was a testing ground for their effect animators to try on new animated techniques. Effects like lightning, rain, ripples in water, clouds, sun ray, firefly glow were tested and eventually applied to their first animated feature film. (Thomas , B. 1991) In the modern anime movie, Akira (1988), director Katsuhiro Otomo used a camera technique to show depth of the scene by moving and overlapping different background cels on top of each other at different speeds. This gave the audience an illusion of depth on a moving vehicle. In his film, he also requested some parts of the scene to have holographic effect but it is impossible to do that using a movie camera. So what director of photography Katsuji Misawa (1988) did was what he called a counterfeit holograph. He photographed the character with transmitted light which passed through the photograph, creating a doubled image of the character. The use of multiplane during the 1940s and the techniques and methods used in Akira (1988), share common similarity on creating and produce animated films using technology with arts. The main purpose of this is to give realistic aesthetic to the audience. Akira (1988) Walt Disney s Beauty and the Beast (1991), has great influence in the industry by its blending of traditional animation and computer generated image. Disney s CPS software is used to combine the traditional animated characters onto computer-generated background. The CAPS software is able to simulate the old Disney s multiplane camera effect by moving the layers of images towards and away from the camera like the ballroom dancing scene in the film. (Thomas, B. 1991) It was another breakthrough in the use of new technology since The old Mill (1937) and Snow White (1937). As animation starts to mature, new technology were developed and started to fuse together with art to form a new medium, computer generated imagery, which gave birth to Toy Story (1995). Beauty and the Beast (1991) But some studios in Japan still prefer the traditional way of animating. In Studio Ghibli, a lot of Director Miyazaki s works still done using water colours and Cel. It is true that parts of the animation use digital paintings to speed up the work since Princess Mononoke (1997) and it have been a standard for his studio s pipeline. But before the production of Ponyo (2008), Miyazaki (2009 cite by Jones, D., 2009) shut down computer graphic section and focuses fully on traditional animation. Ponyo (2008) is a good example of using traditional hand-drawn animation for the whole film without technology. Though technology helps to improve the aesthetic qualities to the animated film now, some studio still prefer the olden look and feel of traditional medium. Research and development contribution to the aesthetic qualities of animation Research and development are important since the past till now. A lot of money is poured in to make animated films as realistic as possible. Disney invested seventy thousands in 1937 for multiplane camera to make the camera works like live action camera.(Thomas, B. 1991) Same as today, more research and development departments are invested to create photorealistic look and feel to the films, for example, Final Fantasy: Spirit Within (2001) and Final Fantasy 7 Advent Children (2005). The influence of technologies used in animated films has further aspirated the creation of great animated films like Toy Story (1995), first 3d computer generated image feature film, Tekkon kinkreet (2006), for using 2D matte painting baked on 3D background environment. Tekkon kinkreet (2006) In Butler and Joschko s (2009) paper points out that 3D technology has slowly replace the traditional 2D method of animating, but animators still carry the animation fundamental, such as squash and stretch, timing, anticipation, follow-through and weight, used in traditional 2D animation to computer generated imagery 3D animation. More and more animators begin to create a more realistic human motion and photorealistic aesthetics appeal thanks to the potential that 3D technology can provide. Like John Lasseter (1998) insists that computer, same as pencil or clay, is just another medium used to create animated films. Aesthetic in Story point of view Story telling in the early cartoons did not have any plots. Most of the animated films were made up of a series of unfunny gags. Huemer, D. (1957 cited Thomas, B. 1991) recalled that only three animators worked on a Mutt and Jeff animated cartoon. One of the animators will suggest a theme and the rest of the animators will animate to it for few weeks. Once they finished the shots, they will look at each other animation and tried to hook up them with whatever shot they ended with. This resulted in story not flowing well in the whole film and some of them make no sense at all. Same gags were often reused to save cost and time thinking of new ideas which made the audiences bored of seeing the same things on the screen. Story telling now compared to the past has a great different. Now in the present, stories are properly planned and storyboards are created to make sure the whole story flow. Changes made to the story are rectified during the storyboard stage and animation will only start after everything is ironed out during the pre-production stage. Studios in the western, like example Pixar, Dreamworks animation and Blue Sky studio, all follows this industry pipeline. But in Japan, Studio Ghibli has their way of producing story. In the interview report by Mes, T. (2002) stated that director Miyazaki started his Spirited Away (2001) production while the storyboards are still developing. Storyboards were drawn by him only and he will discuss with his team regarding the script of the film. Unlike the western approach, Miyazaki s way tends to be risky as he himself also not sure where the story will lead to. But Miyazaki said in the making of Spirited Away documentary (2001) that this is his workflow and he will stick to it. Conclusion Animation has been around for more than a hundred years, from simple flat 2D cartoons to 3D computer generated animated films. The aesthetics in animation has matured and revolutionized the way of creating animated films. Audiences expectation gets higher each year and when people s perception of cartoons grows, so does the quality of the animated film. Budget also plays a big part in determine the aesthetics qualities of the animated films. With higher budget allows the production house to produce a higher quality film and allows new methods and technologies to be researched and developed. This will contribute greatly to the growth of the animation industry. Till now most elements and techniques that were used in the past are still hold on to dearly by many studios and animators.

Essay --

Life is short. This is why you need to do as much as you can during your lifetime. In other words, make every breath count. One of the best ways to do this is by traveling around the world. Traveling will expose you to other cultures. It will also introduce you to new experiences and new people. In fact, traveling breathes life into your adventurous spirit. However, the most difficult question any traveler can ask himself is where he should travel. Many people do not know which cities can offer them the best experience. Fortunately, you will be able to discover which cities can offer you the best value for your time and money. Here are the top ten most beautiful cities in the world. 1. Venice in Italy This is undoubtedly the most beautiful city in the world. Its beauty comes from its natural landscape and its exquisite architectural designs. The natural landscape of Venice is unique in every sense of the word. In reality, Venice is a group of one hundred and eighteen islands interconnected by a vast network of bridges and canals. 2. Paris in France This city hosts over eighty million international visitors each year. These visitors come to Paris to see its many attractions. These attractions bear witness to the beauty and splendor of European advancement. Truly, Paris is the center of European sophistication. It has buildings that date as far back as the Roman conquest of France, the Renaissance period, the French Revolution and the Industrial Revolution. 3. Rome in Italy Rome needs no introduction. It is the most famous city in the world. It has been the case for thousands of years. It is here in Rome that the wealth of a fifth of the world’s population was once concentrated. It is also in Rome that the world’s finest arc... ...t famous political theorists. Attractions in Florence include the Florence Cathedral, Ponte Vecchio and Palazzo Vecchio. 9. Budapest in Hungary This is one of the largest cities in Europe. The Danube River splits Budapest in two. This means that Budapest is the result of three cities that merge into one grand city. Some of the most important attractions in this city include the Chain Bridge, Buda Castle, Fisherman's Bastion and the Hungarian State Opera House. 10. Bruges in Belgium This city presents you with an opportunity to see some of the best-preserved medieval buildings in the world. The expression of Gothic artistry in these buildings is just amazing. Bruges is one of the most visited cities in the whole of Europe. Travel to Bruges and see some of its wonderful attractions. These attractions include the Belfry of Bruges and the Church of Our Lady Bruges.

French and idian war Essay

The French and Indian War alter the political, economic, and ideological relations between the Britain and its colonies by being in debt that lead to tax laws, mercantilism and the way people felt about Britain’s control over its colonies. ***After the French and Indian War, the colonizing of the North America changed greatly. The English took over most of the North America land. English colonies had dominated the new world(Doc. A). This took a toll on the political relationship between the American colonists and Britain because this lead to the Proclamation of 1763. Britain believed they owned every land that they touched and this made conflict with the Native Americans. The Native Americans believed that they â€Å"had no right to settle† and they must † insist on removing them†(Doc A). The Britain created the Proclamation of 1763 thinking of decreasing the conflict but this added on to resentment in colonists’ hearts. ***Some political changes that included Britain’s abandonment were their salutary neglect policy. After the French and Indian War, England was seriously in debt and needed new ways to increase their status. England began to regulate trade and create tax laws on commonly used items. Even though Britain made these changes to ‘increase in territory†(Doc F), the colonists felt as if they were treated unfairly. *** Since of the taxation, the colonists and Britain’s relationship decreased rapidly. Some Acts that the Britain created forced the Americans to ship their raw materials to Britain and also buy the finish products only from their mother land. This encountered mercantilism which made Britain rich. At this point, colonists were fed up and decided to fight back. The Stamp Act was the last straw for the colonists. As Benjamin Franklin claims, the colonists wanted to â€Å"set it repeal’d’ which meant the colonists were eager to put a stop in Britain’s footsteps. As the colonists practiced non- consumption and non- importation and boycotted destroyed the economic relationship between the Britain and its American colonies even more. ***Colonial ideological values changed enormously toward the Britain because of their greed and the colonists proven that they could unite as one during their boycotting rival and stand up for what they believed in. As a soldier wrote, â€Å"we are debarred Englishmen’s liberty†(Doc D). From this dairy, this showed that Americans had resentment in their hearts toward Britain. ***Britain’s greed of land, controllment, and royalty destroyed many relationships along the way. The Native Americans feelings toward Britain were if they should’ve not been there in the first place. The American colonies felt as if Britain needed a stop in their footsteps and unite as one to fight off Britain’s crown.

The Evolution and Potential Eradication of Cyber-crime in the Nigerian Banking Industry, using GTB as a case study.

Background to Project Over the years, the use of information communication technology has had a dramatic impact on almost all areas of human operation including, in particular, the banking and finance sector. To a certain extent, ICT can be seen to have simplified many of the business processes; however, it has also created a new breed of criminal activity, many aspects of which are aimed at the banking sector, for example, credit card fraud, identity theft and ATM fraud, as well as other related information technology issues (Singhal & Padhmanabhan, (2008). The proliferation of e-banking has offered opportunities in countries such as Nigeria to become much more global in its operation and yet it has also opened up the jurisdiction to a broad range of cyber-crimes, which will be the focus of the analysis in this research. E-banking is not limited to the more developed countries and, arguably, can be seen to transcend many of the jurisdictional borders, with countries which are developing, such as Nigeria, being able to trade internationally in a way that was not possible, previously. However, this opportunity also presents challenges, particularly when it comes to establishing systems that will prevent or limit cyber-crime. Problem Specification E-banking in Nigeria is still largely seen to be in its infancy, with the majority of banks using information technology as a means of providing information, rather than creating an interactive banking arrangement (Howard et al 2008). To a certain extent, it could be argued that this relatively low level of take-up for e-banking in Nigeria may be attributed to the insecurity and the failure of the technology to keep pace with the needs of the public, if they are to fully engage with internet banking and all its ramifications (Chiemeke, Evwiekpaefe, & Chete, 2006). Crime and corruption within the banking sectors have created a particular concern for businesses across Nigeria, which indicates that dealing with the area of cyber-crime is critically important and needs to be tackled, if Nigeria is to be able to develop as a strong international economic jurisdiction capable of attracting investment and stability. Research Aims and Objectives The overall aim of this research is to look at the evolution of cyber-crime in Nigeria and to explore ways in which it can potentially be managed, or even eradicated. In order to achieve this over-riding aim, several smaller research objectives have been identified. Firstly, it is necessary to gain an historical understanding of the Nigerian banking industry and to ascertain the ways in which the industry has operated, prior to the use of information technology, and how information technology has impacted upon the banking sector, to date. Secondly, an analysis of the current cyber-crime control processes will be undertaken, looking at a range of different banks and how they look towards managing and controlling cyber-crime (Computer Crime Research Center 2009). The research will then move on to compare banks in other regions, such as the United Kingdom and the United States, with a view to establishing whether there are additional ways in which cyber-crime could be managed more efficiently, by looking at the various different means whereby cyber-crime is managed in these other jurisdictions. The findings can then be looked at in the context of the problems being faced in Nigeria, and potential options explored. A specific case study of GTB will be used, in order to explore the issues raised above, before ultimately suggesting how the Nigerian banking sector can improve its position and reduce the level of cyber-crime, to such an extent that it is likely to improve the stability and trust within the banking sector. GTB in particular has been the subject of much discussion due to several high profile fraudulent activities that have raised the issue of managing cybercrime in Nigeria (Shittu, 2010). Offering this guidance is a critical element of the research as it will offer guidance on how to manage the difficulties being raised by the Nigerian banking industry. Research Methodology The research approach will be inductive in nature in that it will look at a wide variety of ideas and observations with the view to ultimately establishing a theory and a framework that can be relied upon to develop the future of the Nigerian banking industry. In order to achieve this, both quantitative and qualitative analysis will be undertaken. However, this will primarily involve looking at the data associated with cyber-crime, in the region, as part of the secondary research and then going on to undertake a case study, to improve the understanding of where the data has originated from, and in order to bridge between the theory and practical reality of cyber-crime, in the region. Resources Resources will primarily be derived from journals and reports dealing with the area of cyber-crime, in Nigeria, although it will also be necessary to undertake primary research with the employees of the case study bank, i.e. GTB. Suggested references to be used as a starting point are listed at the end of the proposal. Constraints Potential issues may emerge when it comes to collecting accurate data, as issues related to cyber-crime rates can be commercially sensitive, thus making it harder to ensure that the data and the subsequent analysis are accurate. It is also necessary to recognise that issues relating to cyber-crime are likely to change, very rapidly, making the research quite time-specific, in terms of its value. Gaining detailed primary research by interviewing employees may also present a problem, as employees are unlikely to be prepared to speak openly, for fear of any comeback from their employer. Projected Schedule The research will take place over one academic year, which actually spans a total of nine months. It is anticipated that monitoring the case study bank will take the longest period of time and therefore this is central to the timing and is recognised as such in the chart below. M1M2M3M4M5M6M7M8M9 Background Research Literature Review Case Study Analysis and Write-up Proofread and Presentation References Adeloye LA (2008). E-banking as new frontiers for banks. Sunday Punch, September 14, P. 25. Chiemeke, S. C., Evwiekpaefe, A. and Chete, F.(2006) The Adoption of Internet Banking in Nigeria: An Empirical Investigation, Journal of Internet Banking and Commerce, Vol. 11, No.3, Computer Crime Research Center 2009. Preventive Measures for ATM frauds. http://www.crimeresearch.org/articles/preventive measures-ATMFraud, Howard, R., Thomas, R., Burstein, J., & Bradescu, R. (2008). Cyber Fraud Trends and Mitigation, 9–24. Litan, A. (2004). Phising attack victims likely targets for identity theft. Available: http://www.gartner.com/DisplayDocument?doc_cd=120804 Longe, O.B.& Chiemeke, S.C. (2008): Cybercrime and Criminality in Nigeria- What roles are internet Access Points in Playing. European Journal of Social Sciences, Volume 6 No 4 Ogunsemor AO (1992.) Banking services: The emergence and impact of electronic banking. The Nigerian Banker, January – March, 1992. Omankhanlen O. (2009). ATM fraud rises: Nigerians groan in Nigeria. Daily News, Sunday, June 21, pp.8-10. Shittu, O., Submitted, P., The, T. O., Of, F., Akintola, L., State, O. Y. O., Fulfilment, I. N. P., et al. (2010). The Impact of Electronic Banking in Nigeria Banking System (Critical Appraisal Of Unity Bank Plc ), 1–62. Singhal, D., & Padhmanabhan, V. (2008). A Study on Customer Perception Towards Internet Banking : Identifying Major Contributing Factors, 5(1), pp. 101–111.

Critically assess the role of management accountants

Assessed Work Coversheet Assessment Code: MGT3930 Due Date: 23 February 2015 Chart of Antecedent com/aaimagestore/essays/1574795.002.jpg"/> Introduction This paper argues that the development of the function of direction comptrollers ( MAs ) from the 1990s to 2013 is both necessary and ineluctable. This is because traditionally, MAs perform independently without any cross-functional interaction with other sections. Furthermore, MAs were non involved in any strategic planning or determination devising procedure for the administration. Hence, there is a demand for the alteration in the function of MAs based on subjects such as decentralization of MAs, debut of new techniques, promotion in accounting engineering and administration civilization. The demand for an evolvement in MAs As stated by Simon et Al, 1954, MAs were ab initio centralised in central offices concentrating on supplying relevant informations to the relevant parties. They were non actively involved in organisation’s operations, therefore they were ever deemed as an foreigner to administration ( Golembieski, 1964 ) . However, due to rapid development in the planetary concern environment, the traditional function of MAs had to germinate. This was because the traditional function was excessively simplified to be used in the new complex environment ( Golembieski, 1961 ) , as traditionally they are merely focus in informations entry and score-keeping. Therefore, they are deemed as an foreigner to the administration. As stated in Golembieski, 1961, if administrations continued to follow traditional function of MAs, its operation theoretical account would lose its effectivity and efficiency compared to its rivals using the new function where they play a more pro-active function in administration. The passage from centralization to decentralization Once, MAs are centralised because they are ever stationed in central offices, they are proficient and focused on the fiscal facets of the histories with small understanding on how it may impact the operations. Besides that, MAs were besides involved in score-keeping activities, attention- directing and problem-solving ( Simon et al, 1954 ) . They perform independently without cross-functional interaction with other sections. Furthermore, MAs were non involved in any strategic planning or decision-making procedure for the administration. Hence to retain their competitory border in the complex environment, administrations have to slowly follow the new function of the MAs. The new function allows the MAs to go more pro-active in operations as they will be decentralised to assorted concern units ( Golembieski, 1964 ) . The decentralizations of MAs let them to understand the units’ operation better, therefore enabling MAs to take part actively in decision-making facets that will better the efficiency of the unit. It is besides good for administration as it encourages more interaction and closer propinquity between director and comptroller, which reduces misconstruing between the MAs and director ( Pierce & A ; O’Dea, 2003 ) . Therefore, MAs will go more accessible and knowing about the operations, which in bend makes the directors more willing to accept their accounting study ( Pierce & A ; O’Dea, 2003 ) . Hence, MAs are able to derive more legitimacy from directors. The decentralization of MAs is farther amplified in Granlund & A ; Lukka, 1998. It is seen as a cardinal component in bettering the function of MAs. It can be labelled as a national norm for administrations in Finland holding to follow towards decentralized staff maps. This was one of the first marks of an development of the function of MAs. However, all signifiers of development comes with obstructions and challenges. The first was the at odds function for MAs who are decentralised and those who are located at central offices. Based on Hopper, 1980, there was a given that lower and in-between direction believed that the comptroller should execute a service-oriented function. This implied that directors at the subdivision wanted their Ma to play a service function regardless of their structural place as required by the concern environment. For those MAs centralised in central offices, their chief function was to be a book-keeper. These book-keepers prioritize information to upper direction as they are really bureaucratic. They were merely interested in clear publicity way. Whereas for those decentralised in assorted subdivisions, they are more service-oriented. These MAs identified the service provided to take down and middle direction as their precedence. This implies that there are less hierarchical control but it encourages more horizontal communicating and legitimacy ( Hopper, 1980 ) . Having two positions of the same functions created confusion within administration and therefore greater uncertainnesss. Furthermore, as stated by Hopper, 1980, some traditional comptrollers are unwilling to do the alteration as they do non desire to drop down the hierarchy. Furthermore, fiscal informations could be manipulated before making central offices due to less cheque and balance involved and greater interaction between MAs and subdivision directors, leting them to work together to pull strings the histories. Resolution of confusion through ABC In order to work out the confusion, the legitimacy of the new function had to be built. This was in the signifier of the activity-based costing ( ABC ) system. Hence, Friedman & A ; Lyne, 1997, emphasized the importance of MAs to follow the ABC. ABC is a method that examines the relationship between cost, activities and merchandise before apportioning the resources. Hence, it is of import to hold high grade of interaction between MAs and the subdivisions. ABC allows MAs to better understand the subdivision operations and to advance better determination devising when being compared with MAs that employed traditional techniques such as standard costing and discrepancy costing ( Kaplan & A ; Johnson, 1988 ) . This allows MAs to break apportion fiscal resources to the subdivisions. Since execution of the ABC, MAs have more cross-functional coaction with the subdivisions which lead to better accounting informations for determination devising ( Friedman & A ; Lyne, 1997 ) . Furthermore, it improves the relationship between MAs and subdivisions, which increases the legitimacy of the new MAs’ function. Most significantly, administration can break pull off their cost. The execution of the new ABC techniques has besides allowed the function of direction comptroller to germinate throughout the old ages from traditional bean counter to going more strategically and operationally focused. Hence, MAs now non merely necessitate to analyze its ain cost construction but besides do rivals analysis ( Bromwich, 1990 ) . Furthermore, MAs must be able to see the costing together with the demand from market ( Bromwich, 1990 ) . Most significantly, MAs must be able to mensurate their value-add against the rivals. This new accomplishments which are a requirement to the new function of an MA will let administrations to come out with effectual schemes against their rivals. Another challenge faced in the development of the function was the new accomplishments required.In order to keep their new functions, MAs are now expected to hold both fiscal and concern direction accomplishments ( Yazdifar & A ; Tsamenyi, 2005 ) . However, there is a deficiency of persons who can suit the function and it can be more dearly-won to enroll and develop MAs ( Sathe, 1983 ) . Promotion of engineering As the complexness of the universe increases, one of the most of import push factors for the farther development of the functions was the promotions of engineering in the universe which led to the development and debut of the Enterprise Resource Planning System ( ERPS ) . With it, MAs are able to concentrate more on complex activities such as coming up with schemes from fiscal informations ( Granlund & A ; Malmi, 2002 ) . The ERPS system integrates all informations and procedures of the concern map, enabling MAs to construe assorted public presentation indexs and demo the relationships between indexs rapidly ( Scapens, 2004 ) . Hence, leting MAs to help direction with scheme and runing determination in existent clip. With ERPS, the basic accounting work can be done more expeditiously. This is because it integrates assorted facet of the concern into a individual information system ( Granlund & A ; Malmi, 2002 ) . MAs can besides utilize real-time information provided by the ERPS to do determinations rapidly in the new fast moving concern environment ( Byrne & A ; Pierce, 2007 ) . This ERPS has farther allowed MAs to germinate into a specialized adviser. However, it meant that even more accomplishments and cognition were required to prolong the new function. Some of these accomplishments are confer withing accomplishments and strong communicating and relational accomplishments ( Byrne & A ; Pierce, 2007 ) . Furthermore, MAs have to take a wider position of the concern and be able to associate cost and fiscal information to the strategic development of the concern ( Birnberg et al, 1983 ) . Another job in the manner of development was the integrating of the system which required clip taking to holds in the development of the concern. Most significantly, the complexness of the system besides hindered other sophisticated accounting developments ( Scapens, 2004 ) . The development procedure is farther amalgamate because of the decentralization and promotion in engineering, therefore ensuing in a shared apprehension between the MAs and the concern units within the administration, leting the MAs to fit their activities with the organisation’s ongoing demands ( Burns & A ; Baldvinsdottir, 2005 ) . The changing needs for concern to be more market ready, has besides farther boosted the demand for the development of the function of MAs to be specialised advisers with particular fiscal cognition ( Mouritsen, 1996 ) . In order to pitch up towards the new function, administrations have provided enlisting, preparation and calling planning to advance the function alteration of MAs ( Mouritsen, 1996 ) . Having a pro-active function allows MAs to supply the direction with information from a fiscal position ( Burns & A ; Baldvinsdottir, 2005 ) . The rubric of a specialized adviser increases their legitimacy, promoting concern units to seek their advice within their administration ( Mouritsen, 1996 ) . However, the development of the function of MAs to go more pro-active in the audience function led to some pretermiting their original accounting duties. Increase in size and complexness of administrations With the rapid development of the planetary concern environment and the addition in size and complexness of administrations, there was a demand for the function of MA’s to foster evolve from specializer to accountants. ( Sathe, 1983 ) . The accountant supervises the accounting section and aids direction in construing and utilising managerial accounting information. A strong accountant requires good supervisory accomplishments from MAs as they have to pull off a squad of comptrollers. This is in contrast from the traditional function where MAs chiefly focus on fiscal informations and work independently. As a strong accountant, MAs are actively involved in concern determination devising procedures and can retain a senses of objectiveness. This ensures alliance between MAs and the administration. Furthermore, MAs can urge classs of action and dispute the programs and actions of runing executives ( Chenhall & A ; Langfield-Smith, 1998 ) . Most significantly, it can make synergism and efficiency across administration as at that place will non be any duplicate work as all plants will be assigned consequently by the MAs in their new functions as accountants. ( Burns & A ; Baldvinsdottir, 2005 ) . The development of the function was further legitimised by professional organic structures who encouraged direction comptrollers to take on more managerial duties ( Clinton & A ; White, 2012 ) . The preparations for MAs have besides evolved in both the academic and professional facet towards a more concern oriented attack ( Clinton & A ; White, 2012 ) . This has greatly influenced the cognition base of future accounting professionals. However, one of the cardinal drawbacks to the development of a specializer into a accountant is a state of affairs where there is over cheque and balance in the administration, which can restrict the creativeness and entrepreneurship of the administration ( Sathe, 1983 ) . The ineffectualness of the traditional organizational civilization Traditionally, organisation’s civilization perceived MAs as a non-value added function to administration, hence they were non involved straight in any concern operations. Older coevals of MAs are besides unwilling to take the alterations as they have to upgrade their accomplishments to run into the new function ( Granlund & A ; Lukka, 1998 ) . Furthermore, many establishments are still learning the traditional method of MAs, therefore those new MAs will non be able to accommodate to the new civilization ( Jarvenpaa, 2007 ) . Most significantly, the complexness of the new function will do it hard for big administrations to to the full incorporate the new civilization within a short clip frame which may ensue in function confusion as employees do non cognize which civilization to follow on. Thus, doing it hard to legalize the function of MAs. With development comes the demand to legalize development through organizational civilization. This is because employees in the administration will act harmonizing to its civilization ( Jarvenpaa, 2007 ) . Furthermore, accounting is besides seen as a cultural object as all organizational actions and determinations are derived from the foundation of accounting ( Jarvenpaa, 2007 ) . Hence, administrations must re-structure their traditional civilization to let the legitimising of the new MA’s function. But due to alterations in the concern environment, MAs have to take on a more value-added function in the administration. Hence, in order for all employees to admit and accept the development of the function of MAs playing a more pro-active function, administration had to take a few enterprises to alter the organizational civilization to back up the new function. Several of the enterprises as stated by ( Jarvenpaa, 2007 ) , are function modeling by top direction through proactive engagement, development of new accounting invention that supports concern direction such as ABC and story-telling about the value-added service that MAs have provided to the administration. Role modeling is where the direction can take the alterations by leting MAs to take up more strategic functions and leting them chances to show their thoughts in a formal scene within administration. Furthermore, administrations develop new accounting techniques that free up clip, leting MAs to take on more complex responsibilities as compared to their traditional function. The direction have besides explained to employees through narrative stating on how the new MAs’ function has brought about value-added services to the administration. This greatly boost the image of MAs in the organisation’s new civilization as more employees now understand and accept the critical function that MAs drama in the modern map of the administration. This is because to legalize the new function, it is of import to derive support from the direction by bettering the perceptual experience of the administration accounting map, the formal authorization of MAs and their societal and proficient accomplishments. Hence, on top of making new function individuality for MAs and legalizing their new function, the administration has went on to commit the new function of the MAs. Administrations have taken several enterprises to make so as stated by ( Goretzki et al, 2013 ) . There are administrations to carry on seminars and conferences to acquire the new thoughts and web across and guarantee that the MAs are good cognizant that they can supply value-added service in this new function. Furthermore, administrations link their Ma with wider institutional environment which can supply counsel rules for the new functions. Most significantly, professional organic structures and administrations cooperate and instil a new civilization for the MAs. This guarantee alliance between the operational and fiscal facet of the concern, which will ensue in end congruity between MAs and the concern that allows better adaptation of the new function ( Pierce & A ; O’Dea, 2003 ) . Decision In decision, the decentralization of MAs, the alteration in organisational civilization and the promotion of engineering have allowed them to play an of import portion in the administration where they are operationally and strategically concentrate. Employees of the administration no longer see them as a bean counter but more of a concern adviser where they will seek advice and consulting service. Most significantly, the development has been necessary and should go on as the times change to let MAs to keep their relevancy in the economic system. Mentions Birnberg, J. G. , Turopolec, L. , & A ; Young, S. M.( 1983 ) . The organisational context of accounting.Accounting, Organizations and Society,8( 2-3 ) , 111-129. Bromwich, M. 1990.The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets. Accounting, Organizations and Society, 15 ( 1-2 ) : 27-46. Byrne, S. , and Pierce, B.( 2007 ) ‘Towards a More Comprehensive Understanding of the Roles of Management Accountants ‘ .European Accounting Review, 16 ( 3 ) , pp. 469-498. Nathan birnbaums, J. , and Baldvinsdotti, G.( 2005 ) ‘An Institutional Perspective of Accountants ‘ New Roles – The Interplay of Contradictions and Praxis ‘ .European Accounting Review, 14 ( 4 ) , pp. 725-757. Chenhall, R. & A ; Lanfield-Smith, K.( 1998 ) Factors act uponing the function of direction accounting in the development of public presentation steps within organisational alteration plans. Management Accounting Research, 9, 361–386. Clinton, D. , & A ; White, L. R. ( 2012 ) .The Role of the Management Accountant: 2003-2012.Management Accounting Quarterly, 14( 1 ) , 40-74. Friedman, A. & A ; Lynes, S.( 1997 ) Activity-based costing and the decease of the beancounter. European Accounting Review, 6:1, 19–44. Grandlund, M. & A ; Lukka, K.( 1998 ) Towards increasing concern orientation: Finnish direction comptrollers in a changing civilization. Management Accounting Research, 9, 185–211 Goretzki, L. , Strauss, E. , & A ; Weber, J. ( 2013 ) .An Institutional Perspective on the Changes in Management Accountants ‘ Professional Role.Management Accounting Research, 24, 41-63. Granlund, M, and Malmi, T,( 2002 ) ‘Moderate impact of ERPS on direction accounting: a slowdown or lasting result? ‘ . Management Accounting Research, 13 ( 3 ) : 299-321 Golembiewski, R.( 1964 ) , Accountancy as a Function of Organization Theory, The Accounting Review, pp. 333-341. Golembiewski, R. T.( 1961 ) . Toward the New Organization Theories: Some Notes on † Staff † .Midwest Journal of Political Science, 237-259. Hopper, T.( 1980 ) Role struggles of direction comptrollers and their place within administration constructions. Accounting, Organizations and Society, Vol 5, No 4, 401–411. Jarvenpaa , M.( 2007 ) . Making concern spouses: A instance survey on how direction accounting civilization was changed.European Accounting Review,16( 1 ) , 99-142. Johnson, H. T. , & A ; Kaplan, R. S.( 1987 ) . Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press Mouritsen, J.( 1996 ) Five facets of accounting sections work. Management Accounting Research, 7, 283–303. Pierce, B. , & A ; O'Dea, T. ( 2003 ) .Management Accounting Information and the Needs of Managers: Percepts of Directors and Accountants Compared.The British Accounting Review, 35, 257-290. Simon, H. & A ; Gwetzkow, H. & A ; Kozmetsky, G. & A ; Tyndall, K.( 1954 ) Centralization Versus Decentralization in Forming the Controller’s Department. The Controllship Foundation, New York. Scapens, R. W. and Jazayeri, M.( 2003 ) , â€Å"ERP systems and direction accounting alteration: chances or impacts? A research note† , European Accounting Review, Volume 12, Number 1, Pages 201–233. Sathe, V.( 1983 ) . The accountant ‘s function in direction.Organizational Dynamicss,11( 3 ) , 31-48. Yazdifar, H. , & A ; Tsamenyi, M. ( 2005 ) .Management Accounting Change and the Changing Roles of Management Accountants: A Comparative Analysis Between Dependent and Independent Organizations.Journal of Accounting & A ; Organizational Change, 1( 2 ) , 180-198.