Management Accounting Essay Example | Topics and Well Written Essays - 1500 words - 1

Management Accounting - Essay Example The system of product costing is particularly used to assist in determining the amounts in the inventory balance sheet, and the income statement cost of sales. The information gathered in management accounting is mainly financial in nature, as well as, dollar dominated, although in most cases, systems of management accounting collect and report information that is non-financial as well (C?adez? & Guilding, 2007). This essay is a review of the operations of management via accounting in modern enterprises, as well as, an analysis of the way in which management via accounting can be utilized to maintain low fuel costs while ensuring safety. Management accounting emerged as an activity that was significant for the first time during the initial revolution of industries, in the enterprises and industries that were leading in those days. As such, financial accounting led to the rise of management accounting, which has its origin in its European merchant stewardship role of trading venture t hat began in Italian Renaissance, as well as, tax records that have apparently been required by governments for the duration that they have existed (Abdel-Kader, 2011). In the book The Visible Hand by Alfred Chandler (1977), he argues that the history of American business can be categorized into two phases that are separate, one representing the market economy which is what economists characterize as perfect completion, and the other phase represents managerial capitalism. The new structure of line-and –staff, after it has been merged with the new process that is continuous of producing, as well as, analyzing accounting and information that is statistical, allows information and plans in the enterprise to flow up and down (Chandler, 1977). Some of the ways that management via accounting enables managers to deliver economic, efficient, as well as, effective outcomes in a line-and-staff structure, is by Lowering Internal Transaction Costs This involves the lowering of the trans action costs internally through the routinizing of the units transactions. With the use of the modern technology the great volumes can make it possible for the costs of transactions to be lowered. Regardless of whether the program priorities are long-term or short-term, the management planning aspect is a vital success and productivity contributor. Every management needs to identify a course of action the organization should take from the alternatives that are available. In order for the transaction management to be operational, as well as, of value more application case studies are required. Through specialization as a result of economies of scale, production shifts to where it is relatively cheapest (Hurt, 2013). Reducing the costs for information on markets and supply This happens through linking the administration that produces units with that of buying, as well as, distributing the units.The price marketing system is the device of coordination that caters for allocations. The p rice that makes a balance between the demands of consumers and the supply by the producers is achieved through market interaction. This market interaction is what is basically referred to as the invisible hand. A consumer’s demand, on one hand, for a commodity highly depends on the price of that commodity to a large extends (Needles, Powers & Crosson, 2011). More rapid cash flow and payment Through the management systems companies promote specialization that is suitable for sustainable development. The more rapid

See Order Instructions Research Paper Example | Topics and Well Written Essays - 2000 words

See Order Instructions - Research Paper Example Everyday police officers face different challenges and experiences that expect them to make decisions on how to handle the situation individually without involving additional advice or immediate supervision, and this is the heart of police discretion. In law enforcement, Hassell and Archbold (2010) argue that the police officer has the mandate to make judgments or reasonable decisions within certain legal bounds. Police officers face a wide range of options especially when confronted by dangerous situations. Some of their decisions have been misconstrued as misconduct and a good example is the use of excessive force. External and internal mechanisms affecting police discretion involve the lack of agreement on the exact criminal behaviors that law officers should use in discretion. As a result, there is no evident legal discretion of the criminal actions requiring discretion. However, there are control mechanisms including Internal and external control mechanisms, control by citizens, legislative controls, and control by courts. Analysis A study by Palmiotto and Unnithan (2011) posits that more attention remains on the need to prepare police officers for the appropriate use of discretion. These preparations begin at the training school in the academy continuing later to their field practice. According to the trainings, the use of discretion is critical mainly after an event or on regular basis.

Changing organizations is as messy as it is exhilarating, as Essay

Changing organizations is as messy as it is exhilarating, as frustrating as it is satisfying, as muddling-through and creative a process as it is a rational one - Essay Example Main objective of change management is to increase profitability and decrease impediments (Blokdijk, 2008, p. 43). Organizations commit different types of changes such as substantial, transformational and incremental. In 2005, Research scholars have pointed out that changes can be broadly dissected into three parts such as strategic, tactical and operational (DuBrin, 2011, pp. 117-119). Study shows that companies can decide to go through change management process in order to address various external factors like changing purchasing behaviour of customers, need of implanting latest technology in order to retain competitive position in the market, fluctuation in supply and demand while other organizations feel the urge of change management in order to address internal factors like value chain integration, corporate restructuring, product market strategy etc. At some point of time all the organizations face the urge of changing existing corporate structure, human resource strategy or bu siness process. In 1996, Kotter has pointed out that although many organizations fail to incorporate change successfully but still it is the most significant issue for an organization (Kotter, 1996). This study is influenced by exhilarating nature of change process. Organizations need to uproot many of the existing systems ruthlessly in order to make room for change process hence the essay will try to shed some lights on various aspects of organisational dynamics in order to interpret role of organization dynamics in strategic change management. The study will analyze various organizations on the ground of threats, opportunities, context and emerging issues of strategic change management. It is evident from current practices that implementing change in business process is challenging task for organizations hence the essay will miss a great opportunity if it fails shed light on challenges associated with change management process. Challenges come in triplet structure

Metaphysics and Monism Essay Example for Free

Metaphysics and Monism Essay People are monists, dualists or pluralists depending on whether or not they believe that reality is composed of one, two or more substances. These positions may be represented as here indicated. Hindus, Buddhists and Animists are for the most part monists. They believe that reality is one and that everything that exists is a functioning part of that whole which is spirit. Western man for the most part may be called a monist also as he believes that God is dead and matter is the only substance to reality. Bible believing Christians would be pluralists. In philosophy of mind, monism is usually contrasted with the dualist position that mind and matter are deeply different. Thus, monism is the claim that mind and matter essentially the same. However, this sameness has come in a number of different and contradictory varieties. For example, Hobbes felt that the mental is merely and epiphenomena of the physical, thus the physical is the one real substance (Contemporary materialism is also a form of physicalistic monism (see Churchland, 1996). In direct contrast, Berkeley postulated that the physical is just a collection of ideas (hence, idealism) and thus the mental is the only thing that really exists. Finally, there are a number of positions similar to Spinozas property dualism, often referred to as dual-aspect theory. Spinoza held a position in which the mental and the physical are simply two modes of a more basic substance (it should be noted that strictly speaking, Spinoza was not a property dualist as he held that the mental and the physical were two of a possible infinite number of modes of the basic substance, nevertheless he is typically labeled as one). For Spinoza, this basic substance was God. Thus the only real thing is God, who is neither physical nor mental. Spinozas position is similar to that of Russells neutral monism, however the latter is not committed to the belief that a supreme being is the more basic substance. General Information Monism is any doctrine based on the assumption of a single underlying principle. Metaphysical monism allows that only one being or type of being exists. A substantial metaphysical monism asserts that the variety in our phenomenal experience is due to the different states of a single all-encompassing substance, for example, Parmenides Plenum or Baruch Spinozas God or Nature. An attributive monism admits many substances but asserts that they are all of the same kind, for example, atoms or G. W. von Leibnizs monads. Epistemological monism identifies that which is immediately present to the knowing mind with the real object known. Either the content of the mind is equated with the object known (epistemological realism), or the object known is equated with the knowing mind (epistemological idealism). Monism as a philosophical term was first used by Christian Wolff to designate philosophies that attempted to eliminate the mind-body dichotomy. Monism (Greek monos,single), in philosophy, is a doctrine that ultimate reality is entirely of one substance. Monism is thus opposed to both dualism and pluralism. Three basic types of monism are recognized: materialistic monism, idealistic monism, and the mind-stuff theory. According to the first doctrine, everything in the universe, including mental phenomena, is reduced to the one category of matter. In the second doctrine, matter is regarded as a form of manifestation of mind; and in the third doctrine, matter and mind are considered merely aspects of each other. Although monistic philosophies date from ancient Greece, the term monism is comparatively recent. It was first used by the 18th-century German philosopher Christian von Wolff to designate types of philosophical thought in which the attempt was made to eliminate the dichotomy of body and mind. Although he was not known by the term, the 17th-century Dutch philosopher Baruch Spinoza was one of the most influential monists. He taught that both material and spiritual phenomena are attributes of one underlying substance. His doctrine strongly anticipated the mind-stuff theory. Advanced Information Although the term was first used by German philosopher Christian Wolff (1679-1754), monism is a philosophical position with a long history dating back to the pre-Socratic philosophers who appealed to a single unifying principle to explain all the diversity of observed experience. Notable among these thinkers is Parmenides, who maintained that reality is an undifferentiated oneness, or unity, and that consequently real change or individuality of things are there? Substantival monism (one thing) is the view that there is only one substance and that all diversity is ultimately unreal. This view was maintained by Spinoza, who claimed that there is only one substance, or independently existing thing, and that both God and the universe are aspects of this substance. In addition to having many eminent proponents in the Western philosophical tradition, substantival monism is a tenet of Hinduism and Buddhism. In Hinduism each element of reality is part of maya or prakriti, and in Buddhism all things ultimately comprise an interrelated network. Attributive monism (one category) holds that there is one kind of thing but many different individual things in this category. Materialism and idealism are different forms of attributive monism. The materialist holds that the one category of existence in which all real things are found is material, while the idealist says that this category is mental. All monisms oppose the dualistic view of the universe, which holds that both material and immaterial (mental and spiritual) realities exist. Attributive monism disagrees with substantival monism in asserting that reality is ultimately composed of many things rather than one thing. Many leading philosophers have been attributive monists, including Bertrand Russell and Thomas Hobbes on the materialistic side, and G. W. Leibniz and George Berkeley in the idealist camp. The Christian intellectual tradition has generally held that substantival monism fails to do justice to the distinction between God and creature, and that of attributive monisms only idealism is theologically acceptable.

Quran Burning Essay examples -- Terrorism politics Society

Quran Burning Can power be used for good? Unfortunately, there are many events in the past three years that overshadow the good that has been occurring in the world. People use different types of power to achieve the task at hand. The Quran burning, a recent controversial event that was supposed to occur on September 11, 2010, to honor all victims who passed away in the terrorist attacks. However, a small town church pastor named Terry Jones utilizes many powers to attempt to burn a holy book that was significant to a certain race, the Muslims. The question was how can one man who leads a small church of 50 people in Florida have the power to create uproar around the world? Through the United States Constitution, Terry Jones gained an immense amount of power which he abused in order to make an unethical statement about Islamic religion. First of all, the controversial Quran burning had many Americans debate the power of the constitution. Many people stated that the Quran burning was protected under the power of the first amendment, which guarantees the right to free speech. Jones wanted people to stop believing and worshipping a religion; and his way of expressing free speech was initiating a burning ceremony (Kiser 1). Being a Muslim is the â€Å"Un-American thing, according to Jones, and he is using his right of free speech to suppress the rights of Muslims to worship their religion. In Kiser’s article, â€Å"The Controversy over International Burn a Quran Day† he writes, â€Å"The Constitution of the United States does advocate, ‘Free Speech’, but it remains dim on the offensiveness of that free speech. The Constitution also advocates â€Å"Freedom of Religion†, but the United States remains a country where religion is abused and suppressed... ...nt could have potentially put the whole world at war, especially between Christians and Muslims. Works Cited Berry, Wendell. â€Å"Thoughts in the Presence of Fear.† Yagelski 474-479. Dog, Mary Crow. â€Å"Civilize Them with a Stick.† Yagelski 429-437. Kiser, M L. â€Å"The Controversy over International Burn a Quran Day.† Helium. N.p., 2010. Web. 20 Oct. 2010. Levitz, Jennifer, and Jonathan Weisman. â€Å"Pastor Keeps Pushing to Tie Protest with Islamic Center.† The Wall Street Journal. N.p., 2010. Web. 21 Oct. 2010. Rashid, Ayesha. â€Å"Burn a Quran Day and the Power of Ignorance.† The Daily Progress. Media General Communications Holdings, 2010. Web. 20 Oct. 2010. Somaiya, Ravi. â€Å"Should We Cover the Quran Burning?† Newsweek. N.p., 2010. Web. 20 Oct. 2010. Yagelski, Robert P, ed. Reading Our World: Conversations in Context. 2nd ed. Boston: Wadsworth, 2010. N. pag. Print.

Courage Mother and her Children critique Essay

â€Å"Mother Courage and Her Children† by Bertolt Brecht took place during the 30 Years’ War in Europe. The whole play revolved around the survival of a lower class family, trying to live through the harsh war with their canteen wagon business. Each scene in the play contained the factors of religious, honesty, war, loyalty, and family. The theme of â€Å"Mother Courage and Her Children† was maternity, due to the fact that Mother Courage’s sense of coldhearted business caused her become unable to protect her children, which led to their deaths, leaving her all alone in the end. Mother Courage was always doing business while each of her children died during the play. This shows that she was more interested in her business and money than her own children, and an example of this can be seen when her thirst for money had caused Swiss to die because she took too long to decide whether or not to trade her money in for her son’s life. Mother Courage was the protagonist in the play, while the war was the antagonist. The war caused Mother Courage to base her living on it. Due to the fact that they were living during a war, this caused Mother Courage to be so focused on making money, that she ended up neglecting her children. It also caused her to be unable to watch her daughter get married, since Kattrin could only get married when peace returned and the war ended. War is also the antagonist, due to the fact that is also caused Mother Courage to lose her sons as well. The play was a tragedy because in it, Mother Courage’s children all perished, and she was left all alone in the end. In the play, Bretch assigned each of Mother Courage’s children with a â€Å"tragic flaw† as a result of her failure to learn to choose family over business. The tragedies that Mother Courage’s children suffered throughout the play were Swiss, with honesty, Eilif, with arrogance, and Kattrin, with pity. Mother Courage had to go through suffering of the death of each of her children one by one and was unable to do anything about it. The set of the play was a major contribution to the play. The use of a proscenium stage was the best fit for this type of play since it allowed the audiences to focus on the center of the stage where Mother Courage’s wagon was. Mother Courage’s family always moved around. However, their wagon was still placed at nearly the same spot on the stage, which tells the audience that they were not moving anywhere because no matter where they moved to, they still faced the same struggles and hardships. Even though the setting mostly remained the same from scene to  scene, backgrounds changed from one scene to another, which allowed the audience to know that the scene was taking place in a different location. There was almost always the same lighting throughout the whole play. The only thing that changed about the lights was the brightness; the lights were brighter during the day and dimmer at night. There were some spotlights. However, it only appeared upon the actors who came before each scene, in order to tell the audience what will happen in the upcoming scene. The lighting of â€Å"Mother Courage Mother and Her Children,† was different from the other play that I went to. Usually lights would go off when changing from one scene to another, so that characters were able to get on and off stage, in order to prepare the set for the scene. However, in this play, the lights were still on during scene transitions. Bretch made pulling the wagon in and out of the stage as an exit and enter for each scene, which didn’t require the actors to quickly change settings for different scenes. The background sound of gunshots and bombs that were playing throughout the play allowed the audience to feel as if the war was actually taking place during the play. The gunshots sounded very loud, making the audience feel as if it was nearby. Without the sounds, the audience would not have been able to feel the mood of the war. Sounds of gunshots added more effects to the mood of war, giving the audience an the image of how deadly the war was. The play was a musical play, since there were many parts where Mother Courage and some singers in the background sang and played instruments. The entrance to the play was also a song that expressed the mood and feeling of the war. Mother courage sang in almost every scene, to express her feelings. She also sang in the last part of the play when Kattrin died. The costumes of the play reflected the life of the characters in the play. The costumes did not really tell the time period in which the play took place because the characters were just wearing normal types of rural clothes that had many layers, and were attached with many pieces of fabric. The characters in the play had the same outfit throughout the whole play, and this outfit not only showed their poverty, but also the condition of life during the war, due to the fact that they were unable to have clothes to change into. The many layers of clothes worn were everything that the characters owned, and this showed their struggles, due to the fact that they are unable to buy any new clothes. Overall, the play was easy to understand because it was in modern  English and there were no accent in the characters’ pronunciation, which allowed the audience to understand what the characters were saying. Mother Courage struggled throughout her life with her business and children, but ended up with nothing due to the war, in which she was favoring. The war had brought Mother Courage the business she needed, but took away her children one by one.

Students, faculty struggle with plagiarism in Internet era

In the postmodern society we have today, Internet-access Is a natural part of the everyday life. Not only have the Internet almost taken over people's lives, but apparently also their schoolwork and education. Due to the easy access to everything on the Internet, faculty at schools have trouble find-inning a dividing line, between what is cheating and what is not. An example of this was seen in a chemistry-class at the University of Wisconsin, where 42 students were accused of plagiarism. While all the students protested, none of the students seemed to know the seriousness of the situ-tool.This leads to the question: when Is something plagiarism? And what can one do to fix the cheating? Journalist, Todd Effeminately wrote the text â€Å"U students, faculty struggle with plagiarism in In-tern era† in 2010, and it was published in â€Å"the Capital Times†- newspaper. The sender of the art-clue, want to Inform the reader of the present Issue: plagiarism. The sender simply wants to notify the reader that plagiarism Is Illegal and wrong. This leads to the unknowing students, who tempt to take the short cut and use other people's work.The scary thing is that most students don't see the series- scenes of this problem – they simply don't consider it cheating. As Donald McCabe, professor at Rutgers University and co-founder of the International Center for Academic Integrity, explains it: â€Å"You're almost to the 50-50 mark right now, where almost half the students we survey don't see this as ‘moderate' or ‘serious' cheating. And the number that's growing Is the half who don't con-slider It cheating. † This quotation-use by the writer, appeals to the readers pathos: how come so many students don't see this wrongdoing?What have society done wrong to make this happen? Not only does Effeminately appeal to pathos, but he also appeals to ethos, which strengthens his reliability. HIS ethos Increases, with both the use of statistics and experts to comment on the Issue, for an example: â€Å"Donald McCabe, has been researching academic misconduct for 20 years, and he says Logos is also a penetrating form of appeal. It is used throughout the entire text, when Effeminately tries to convince the reader that plagiarism is an increasing crime.Because, of course plagiarism is wrong, and he proves it by referring to the majorities opinion: â€Å"most me to agree with the notion that plagiarism – taking the work of others and presenting It as your own – Is wrong†. Another appeal to logos Is his use of connectives in the text. Connectives make him look sure of his case, for an example when he uses â€Å"of course† in the end his contention: â€Å"Students who cheat are nothing new on college campuses, of course†. All of the examples above are all signs of hidden argumentation.Hidden problem, and agree with him at the same time. With the use of hidden argumentation, the reader is influence d in the wanted direction, most likely without ensign any form of manipulation. The signs of hidden argumentation is seen in the text, when the writer refers to experts, the majority of people's opinions and if the writer is general-sizing, which is all seen in this text. The way of the composition makes the text very floating – there is a good balance between claim and evidence in the argumentation.At the same time there is a perfect comprehensive use of experts to support the argumentation. Because of the formal and high-flown language used in the article, it is to conclude that the target roof for the text must be most suitable for the academic educated people. At the same time it is not unthinkable that the text also is meant for college-students around the world. Because of the theme and the conclusion in the text, you must assume that the text's purr-pose is to enlighten the students about the serious matter of the problem: plagiarism.One of the scary things to think ab out is the fact that young students cheat because they have doubt in themselves. Either, they don't realism how smart they are, or maybe they are Just scared of hard work and failure? In reality, the main reason why students cheat is because they: â€Å"didn't think they could accomplish what they wanted to any other way'. But is the goal really accomplished, when it is accomplished with fraud? Plagiarism is so common that some people even write papers in ex-change for money.As it is told in the article: â€Å"Professor Donald Downs (†¦ ) met a man who â€Å"told me he felt like he had taken my courses. † A puzzled Downs asked the man what he meant. â€Å"He told me, ‘Vive written about 20 papers for your In conclusion, what can one do to fix the cheating? According to the article the main season to fix cheating is by talking about it, even though the topic is sensitive: ;legalism is a very difficult conversation to have because nobody quite wants to talk about it,† (†¦ You can't work on this issue unless you talk about it. † The important thing is to enlighten students about this issue, because if the students really speak the truth: then how can it be considered cheating, if they truly don't know what plagiarism is? Enlighten is also the main purpose of this article: enlighten the world about plagiarism. Set a stop to plagiarism and accomplish your goals by yourself.