Cja 314 Week 2

Prison Term Police Recommendation Proposal CJA/314 April 8, 2013 Paula Rutkowski Armed robbery is considered to be a serious offense in the United States and I would imagine that being robbed at gunpoint or with a big sharp knife would be a terrible experience for anyone to have to endure. In an effort to reduce the amount of armed robberies each year it is important to research different methods that would aid in the reduction of violent crimes that take place each year. As a criminologist advisor to a member of the state legislation, it is important that any recommendation be extremely solid.In my opinion, an extremely solid recommendation is not based solely on popularity; it is based primarily on statistics. Armed robbery is a violent offense that can have a devastating effect on a person’s life. These crimes are detrimental to the growth of society, which means that society needs to do as much as possible to decrease these acts of violence. It would be nearly impossible t o eliminate armed robberies completely but that does not mean that it should not be attempted.After careful consideration and tedious research it is my recommendation that anyone convicted without reasonable doubt by their peers in a court of law of armed robbery should have to serve double the maximum prison term. This type of deterrence, I believe, will prove to have successful results. According to the Federal Bureau of Investigation’s Unified Crime Report, guns were used to commit armed robberies a majority of the time. The Unified Crime Report recorded that guns were used in 42. 6 percent of all reported armed robberies, knives were used 7. 7 percent of the time, dangerous weapons were reportedly used 8. percent of the time, and the remaining 41. 1 percent of robberies were by brute force or strong arm tactics. The Federal Bureau of Investigation defines armed robbery as â€Å"taking or attempting to take anything of value from the care, custody, or control of a person or persons by force or threat of force or violence and/or by putting the victim in fear† (FBI, 2010). Deterrence has been around for ages and has proven to be successful, to an extent, in most cases. Deterrence is used to prevent the criminal from performing a criminal act. For example, the driving under the influence DUI) law in Arizona has proven to be a great deterrent. Every person that is arrested in Arizona for driving under the influence must serve mandatory time in jail. If you live in Phoenix, Arizona then you are more than likely going to spend time in what is known as â€Å"Tent City†. The Maricopa County Sheriff, Joe Arpio, partially owes his fame to the tents that he ordered constructed in the middle of the scorching hot desert to house his inmates. In the summer, temperatures can reach 120 degrees. This punishment, which is a major deterrent for people that would normally choose to drink and drive, has proven to be successful.Another deterrent that Sheriff Joe Arpio has implemented would be pink underwear. All inmates must wear pink underwear while they are in his desert facility. Fortunately for those busted by the Federal Bureau of Investigation pink underwear and jail cells out in the scorching hot desert are not anything that they must endure. The Federal Bureau of Investigation (FBI) shows in their Unified Crime Report that in 2009 there were 408,217 robberies reported nationwide. This is an 8. 8 percent decrease when compared to convictions one year earlier in 2008 (FBI, 2010).I believe that this decrease in crime, robberies to be specific, is mainly due to a crackdown nationwide on this type of violent crimes. People are sick of being victimized and or having a loved one be victimized by a person with a deadly weapon. This type of violent act is unacceptable and can have a devastating effect on a person. Imagine having your personal belongings taken from you while staring down the barrel of a gun. It would be a terrible experi ence that can change a person’s life forever. People often suffer from post-traumatic stress, which has an effect on our great economy.A person that suffers from this sort of stress is often times missing work, which results in missed wages and lower production. Also, the person that is suffering from post-traumatic stress is often times receiving some sort of treatment, such as personalized therapy, at the tax payers’ expense. I do agree that this therapy is in most cases warranted due to the fact that the victim underwent a life altering experience. However, if something can be done to prevent the crime from happening in the first place, which in return will save the victim, the tax payer, and the economy, then it is important that this law be implemented right away.Doubling the mandatory sentence for each and every criminal that is convicted of armed robbery will, in my opinion, greatly reduce the amount of armed robberies that take place in this country each year. If the criminal decides that they are still going to commit the robbery but decides to leave the weapon at home due to the consequences they must face if caught then passing the bill that will double the sentence for armed robbery will prove to be a great achievement for our great country. Deterrence will have then proven to be effective in the fight against this type of violent crime.The â€Å"would be† victim does not become a victim, which in return benefits our communities, our states, our great country, and the world. The recommendation to double the sentence imposed for armed robbery will prove to be a great success if you take my advice and pass this bill. Reference Federal Bureau of Investigation. (2009). Robbery. Retrieved April 8, 2013, from http://www2. fbi. gov/ucr/cius2009/offenses/violent_crime/robbery. html Supreme Court of the United States. (2000). Carter v. United States. Retrieved April 8, 2013, from http://www. law. cornell. edu/supct/html/99-5716. ZS. htm l

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.

Approaches to Qualitative Research

Approaches to Qualitative Research Examples of qualitative methods are action research, case study research and ethnography. Qualitative data sources include observation and participant observation (fieldwork), interviews and questionnaires, documents and texts, and the researcher’s impressions and reactions Quantitative research Is mean of testing objective theories by examining the relationship among variables. These variables in turn can be measured typically on instruments, so that numbered data can be analyzed using statically procedures. Quantitative research methods were originally developed in the natural sciences to study natural phenomena. Examples of quantitative methods now well accepted in the social sciences include survey methods, laboratory experiments, formal methods (e.g. econometrics) and numerical methods such as mathematical modelling. Mixed methods Research Is an approach to inquiry that combines or associates both qualitative and quantitative forms? Its involves philosophical assumptions , the use of qualitative and quantitative approaches and mixing the both approaches in a study. .Mixed research is research in which quantitative and qualitative techniques are mixed in a single study. It is the third major research paradigm, adding an attractive alternative (when it is appropriate) to quantitative and qualitative research. Worldviews in Creswell Worldviews/ Paradigms are intellectual Frameworks embodying tradition of scientific Theories and research The research design (strategies of inquiry and specific methods) is based on the espoused paradigm Worldviews/Paradigms Ontology – what exists in reality _ Epistemology – what can we know; how can we acquire knowledge _ Methodology – which research methods are appropriate for generating valid evidence. The four main worldviews/paradigms (Post)positivism numerical measures of observation and studing the behaviour of individals become paramount of post positivist Constructivism Advocacy / Participator y Pragmatism (Post)positivism _Constructivism Interpretivism _ Advocacy/Participatory Critical research _ Pragmatism The four main worldviews/paradigms (Post) positivism Constructivism, (Development, testing, Refinement of theories) Advocacy/Participatory Pragmatism (Change, improvement, action in the ystem) Positivism Positivist ontology and epistemology _Objective reality exists independent of humans _Reality is relatively stable and orderly and it can be described in models, i.e. theories _ The entities used in the theories can be identified in reality, and measured and often even controlled separately (reduction) Positivist ontology and epistemology Post positivism acknowledges the human rationality, free will and deterministic Worldview is compatible. However, the total system is supposed to work orderly, contradictions are problems that must be eliminated. Positivist ontology and epistemology The entities can be measured objectively, independent of the observer and instruments . Consequently, the measurements can be repeated by other researchers and the Results can be generalised. The ideal positivist inquiry is objective and value-free. Constructivism Constructivist ontology and epistemology Social realities are not given; they are produced by humans through their actions and interactions. The reality can only be understood through social constructions such as language and the meanings that involved persons assign to phenomena. The total social system is supposed to work relatively orderly, but human Interactions include always negotiation in order to avoid conflicts and contradictions. The social reality cannot be measured in an objective way, it can only be interpreted by the researcher The studied phenomena must be interpreted in the current context, in their natural settings

Lac Leman Festival De La Musique Essay Example | Topics and Well Written Essays - 250 words

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CIPR Critical Reasoning Test Essay Example | Topics and Well Written Essays - 2000 words

CIPR Critical Reasoning Test - Essay Example Both of these terms are often used interchangeably although they are very different in the scope and extent to which they apply. The difference between these two terms appears to be so small, such that many people have a problem making the distinction. Publicity can be equated to a single arrow existing in a quiver, which is public relations. This means that focus of public relations in its practice is very small (Adams, 1962, p, 896), it does not however underestimate the importance of the practice in the wider public relations practice. Alternatively, public relations refer to the greater level of establishment of an over-arching approach, for enhancing the marketing or communications goal of an organisation or institution. Public relation is a term that encompasses many other small concepts that aim at enhancing a particular objective. Organizations rely on public relations approaches in order to create awareness to the public about their practices as well as other important issues that are aimed at achieving set objectives in the organisation. The term public relation is sometimes associated with reputation management, which refers to practices that are done in the interest of establishing and sustaining the reputation of an organisation. It is important that an organisation creates a better picture or image of itself so that it appeals to the public (Grunig, 1992, p, 34). Organizations that have proper public images have professional personnel who are able to use public relations tools in an appropriate manner to achieve set objectives. Professionals undertaking public relation functions in organisation perform four important functions; they are involved in planning, developing implementing and evaluating different information and communication approaches which aim at enhancing an understanding and a favourable perspective about the organization. In addition, they are also important in creating a positive

New York City Essay Example | Topics and Well Written Essays - 1500 words

New York City - Essay Example This essay declares that the city had a very important role in the development and history of America. However, in the early twenty first century, its worth increased with the Al Qaeda terrorist attacks in September 2011. Commercial jet airliners were hijacked on their way from Boston, Massachusetts, to Los Angeles, California. The pentagon was also bombed. The attacks caused the death of 3000 New York citizens. The city was a target for the terrorists because of its financial strength in America. The opening of Erie Canal secured the city’s economic dominance. It joined the Atlantic Ocean and the great lakes and created a wide economic domination for New York City. This paper makes a conclusion that in the late twentieth century, majority of New York workers secured employment in the new telecommunication and high technology industries. Businessmen continued to establish small companies and industries while former ones collapsed. New policies were adopted and the dramatic urban improvement helped reduce the rate of crime and urban poverty. The city also became a cultural centre ranging from hip hop and rap music, the genre that increased in popularity until today. Television programmes increased as well as a centre for cable networks. National newspapers such as wall street journal and New York Times were born. New York became a leading market in offering financial services such as banking, stock market, and investment banking.

Marketing project Coursework Example | Topics and Well Written Essays - 1000 words

Marketing project - Coursework Example Lipton tea was founded by the late 19th century. The founder of Lipton tea was Sir Thomas Lipton. He resided in Glasgow, Scotland. His organization made its mark gradually across Britain and then throughout the world. Lipton Tea came under the acquisition of the Unilever organization after a lot of transactions in the year 1972. Unilever is the main source that brought the Lipton business at a global level (Lipton | Unilever Global, 2010). There was a strong forecast in the year 2005 that the tea industry will be growing at a rapid rate in the coming years and analysis shows that the tea industry has been growing at a fast rate with still opportunities available for further growth with innovations and changing market trends occurring. Lipton Ice Tea has to be rejuvenated in the markets of United Kingdom with a new look and ad so that it can attract a lot of customers. There is a high market of tea lovers in the United Kingdom and it is because of two major factors. The first one is the need for consumers and secondly the health benefits provided by tea. The main competitor present for Lipton Ice Tea is the Nestle Refreshment Company. They have their product line of Nestle Ice tea in different flavors and it is a tough competitor for Lipton Ice Tea. The Nestle Refreshment Company also has agreements with Soda Company like Lipton- Unilever. The budgeting is allocated according to the promotional tools being used in the advertising plan of Lipton Ice Tea. The most successful and trustworthy methods of advertising are TV Ads, print ads, billboards, flyers and others. The advertising methods used have to be applied at the required level and therefore the advertising distribution would be as follows. While evaluating the advertising budget allocation for Lipton Tea, the projections of the organization should be carefully reviewed. The profiles of the target market should be reviewed and then the budget should be set

Watch Jack Neos Homerun Essay Example for Free

Watch Jack Neos Homerun Essay These two shows are very Singaporean. By this I mean that they contain many elements which are unique to my country, elements which only within the paradigm of our society will resonate with local viewers. Homerun, an Asian remake of the internationally acclaimed Iranian movie Children of Heaven is a movie directed by Jack Neo, who is a local celebrity best known for his comedic prowess and the many comedy shows under his name. Police and Thief is a relatively new weekly half-hour sitcom shown on Channel 5 which has yet to set a foothold in the heart of local audiences. These locally produced shows use, essentially different techniques in many areas to present the story to us while making use of our experiences as Singaporeans to help us understand and appreciate the shows from their story/plot to the surprises and nuances contained within. I will proceed to show you how the techniques used are also more different than similar. A distinction between the two shows is the element of narration. Cause and effect is employed to effectively present the story or stories in the shows. It is not uncommon to find secondary stories in an episode of a situation comedy or sitcom. These are often inserted into the plot and often come together in conclusion at the end of the episode. In Police and Thief, the show starts off on this episode with Lee Tok Kong the main character of the show wanting to get under the blanket with his wife and due to common reasons of tiredness and falling asleep quickly, has his pleas ignored. This scene is related to how Tok Kong later reacts to the wiles of a less than archetypical femme fatale. There is another story inserted in between, which shows how the neighbours sons, Rudy and Rafi having an unspoken conflict over a common love interest. This plot development has no explicit and implicit impact on the main story mentioned earlier. It almost feels like tokenism has taken place, either to fill up the half hour of screen time or to give emphasis to the other characters in the sitcom. In Homerun, it is quickly established that poverty leads to a lack of options and hence with the losing of shoes early into the movie, we see the main cause in the show that explains later effects. The show revolves around how the main characters are thwarted at every attempt to obtain a new pair of shoes or retrieve the old pair. We do not see scenes that have no relation to any other. In fact the entire narration of Homerun is about a search for a cause-shoes. Both the shows have different range of stories. There is less suspense buildup in Police and Thief and this is probably due to restricted narration where both the audience and the characters in the show know the same information at relatively equal times. The only example of unrestricted narration in the recent episode was when Rudy cheated on his promise to his brother Rafi behind his back to get a chance to go out with the girl, Cecilia, they both like. Rafi only found it out in another scene when Cecilia whom similarly does not know of the conflict called their home. In this case, we know more than several characters in the show at a particular time. In Homerun, during the opening sequence of Chew Kiat Kun running errands for his family, it is quickly established that a rag-and-bone man had taken away the pair of shoes which Kiat Kun had put down. Kiat Kun has no idea how the shoes had mysteriously disappeared and hence his sister Seow Fang too. In this scene alone, a beautiful play on camera angle suffices to keep us in suspense till much later in the show. This seemingly passing top down close up scene of the gnarled hands removing the shoes helps to tug hard at our heart strings when we later realize the rag-and-bone man is blind. The above is a good example of how both restricted and unrestricted narration can be developed from one scene. We know who had taken away the shoes (unrestricted narration) but like the characters in the show we have no idea he was blind (restricted narration). These two shows belong to the 2 commonest genres in Singapore. Police and Thief can be classified as belonging to the HDB genre. In fact this plot of this particular sitcom revolves around the conflict faced by two men who live in close proximity. It has an appeal particular to local viewers who are able to appreciate the familiar settings. One example which we can relate to is the scene of Lily, Tok Kongs wife who repeats a punch line in a scene where her face is framed in the center of our common older HDB window panes. It is common to see neighbours walking and talking from the same angle for those who have lived in HDB flats. Homerun is a social commentary and even as it is based in 1965, the year Singapore became independent, it reflects on socio-political situations which were prevalent during the time of filming i. e. the water issue between Malaysia and Singapore. Another genre which is mixed into both these shows is the coffee shop genre, featuring many scenes of meeting and interactions at local coffee shops. We see this in Police and Thief where Tok Kong was being interviewed by a lady near the beginning of the show and in Homerun, Kiat Kun helps out his teacher from school who is close to collapsing from shortness of breath at a roadside coffee shop. There is obvious stereotyping in Police and Thief. Tok Kong is your typical gangster or Ah Beng in colloquial terms. He has wild, pointy gelled hair and wears colourful clothing, even for sleeping attire (Opening scenes). His heavily accented Singapore Colloquial English (SCE) (Dont play with my heart) and his love for techno music scream Ah Beng. He is put in direct contrast with his neighbour and antagonist in the show Sergeant Dollah who is a policeman. Dollah is characterized with short hair, very neat and righteous. These stereotypes alone set the premise for tension and conflict as neighbours. It is akin to Phua Chu Kang versus his sister-in-law Margaret. The stereotypes in Homerun broadly differentiate the rich and the poor. A simple comparison can be made between Beng Soon and Kiat Kun, friends of opposite ends of the economic spectrum whose relationship sours then mends in the course of the show. Beng Soon is cast in shirts, clean with well-gelled hair (in school) and stands at a good head taller than Kiat Kun. His friend however is almost always dirty, with smudges on his singlet and/or face. Even during a game of soccer, Beng Soon provides the soccer boots and he is the only one on the field with soccer socks. Tok Kong as the gangster also becomes an icon easily associated with local shows of similar genres. There is no obvious icon in Homerun. It uses a motif rather, to play out the story. There were multiple scenes of close ups of your Bata white or dirty shoes (in the shops or in the background with Seow Fangs face in the focus). Many scenes of tension started because of shoes e. g.the shoes slipping off and into a canal full of rushing water and even in the scene where Seow Fangs teacher paces as the children are exercising). These scenes feature changes in music, close ups with dialogue in the background, all to draw attention to the motif in the show. During the scene at the well with the confrontation between the two groups of boys, we see wealth being equated with power, that Beng Soon who was the rich one could actually decide who got to use the well. This is perhaps the directors ideology portraying the way Malaysia hordes over us in the water issue. The premise of Homerun revolved around three things: shoes, intelligence and power being associated with wealth. Jack Neo parodies the socio-political situation between Singapore and Malaysia using the three elements with shoes being the water, Singapore being the more intelligent country and power that Malaysia holds over us due to their superior water resource. The two shows end differently too. The end of the sitcom is close without answered questions while the cryptic ending of Homerun leaves us pondering what the director would have us think as we leave the cinema. There is no element of suspense left in Police and Thief to entice the audience to look out for the next episode, unlike a soap opera. Even as both shows make use of our experience to enhance our appreciation and understanding of the shows, they obviously use several different techniques and some similar ones to bring forth the essence of each individual story. These different methods highlight certain elements essential to the plot of the stories and ultimately help us to enjoy the shows as Singaporeans. Word Count: 1512.

Napoleonic Era Essay Example for Free

Napoleonic Era Essay Napoleon I is one of the most influential military and political leaders in the history of Europe. He led the French soldiers during the French Revolution in their invasion of Russia. Under his leadership, the French was able to defeat their opponents through employing Napoleons military innovations and tactics. During Napoleons reign, France turned into a nationalist power, extending their influence and territory over Italy and other states (â€Å"Napoleonic Europe†).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Napoleon was able to develop a fair few number of tactics which highly influenced and modernized the French army. His tactics were proven to be among the most prominent, and as such, are being studied by scholar all over the world. Given Napoleons success in his endeavors, he is being regarded as one of the most successful and famous military commanders in the history.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As Frances ruler, Napoleons one of the most important legacies in French history is the establishment of the Napoleonic Code or the French Civil Code, which became the foundation of the modern French state (Holtman, 1967). His achievements, policies and massive influence in the French history proclaimed him as one of the most famous tyrants by his opponents.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Even though the French Revolution failed, Napoleons leadership became strongly imbibed within the French system, thus his influences were difficult to eradicate totally. In addition, Napoleon instilled a distinct sense of nationalism towards the French. His example of nationalism meant that people must fight against their conquerors and oppressors even until defeat (â€Å"Napoleons Legacy†).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, there were negative opinions generated by Napoleons autocratic leadership. While he was able to instill nationalism amongst the people, individual rights in Europe became suspended during his reign. Being an influential and powerful figure, he was able to impose his policies on the people. And as such, freedom became a rather limited right in France (â€Å"Napoleons Legacy†). References Holtman, R.B. (1967). The Napoleonic Revolution. Retrieved July 23, 2008, from http://mars.wnec.edu/~grempel/courses/wc2/lectures/napoleon.html Napoleonic Europe. (n.d). SparkNotes. Retrieved July 23, 2008, from http://www.sparknotes.com/history/european/napoleonic/summary.html Napoleons Legacy. History Wiz. (2005). Retrieved July 23, 2008, from   http://www.historywiz.com/legacy.htm

Analysis of Heavy Metals Contamination in Urban Dust

Analysis of Heavy Metals Contamination in Urban Dust 2.1 REVIEW OF REPORTED STUDIES 2.1.1 Assessment of Heavy Metal in Street Dust in Kathmandu Metropolitan City and their Possible Impacts on the Environment. Chirika S.T. Pawan R.S.9 conducted a study in 2011 to determine the levels of heavy metals in street dust at different localities in the Metropolitan City of Kathmandu, Nepal. A total of 20 street dust samples were collected from four sampling sites such as mechanical workshops, motor parks, market areas and residential areas as well as dust were collected from sites which were not affected by traffic. The collected samples were digested using aqua regia through microwave digestion and heavy metals were determined using a SOLAAR M5 Dual Automizer Atomic Absorption Spectrophotometer. The mean concentration of level of lead and nickel were 80.3 and 52.9 Â µg/g. However, the highest lead concentration was 116.8 Â µg/g at the mechanical workshop, which were directly associated with the emissions from vehicles exhaust since vehicles were still using leaded gasoline although it was banned in Nepal. 2.1.2 Multivariate analysis of heavy metals contamination in urban dust of Xi’an, Central China For this study undertaken in 2005, Yongming H. et al.23 collected sixty-five samples of urban dust in Xi’an. The aim of this study was to determine the level of heavy metals such as Pb, Cr, Ag, Hg, Mn, Sb, Zn, Cu and As, as well as to identity their natural sources. Xi’an was selected for this study since it was the central city consisting of heavy metals industries, textile industries and chemical industries. The collected samples were digested using HF, HNO3, H2SO4 and HClO4. The determination of heavy metals such as Cu, Pb, Zn, Cr, Ag and Mn where carried out using Vario 6 atomic absorption spectrophotometer whereas Hg, As and Sb were analyzed by cold vapor atomic spectrometry. The highest mean concentration was found to be of lead, Zinc, Manganese and Chromium which were 230.5, 421.3, 687 and 167.3 Â µg/g respectively. It was concluded that the high concentration originate mainly from industrial sources as well as traffic sources. Further, the high concentration of Mn was found to originate from soil sources which were considered to be a mixture of natural and anthropogenic sources. 2.1.3 Determination of Heavy Metals content in Soils and Indoor Dusts From nurseries in Dungun, Terengganu Tahir M.N. et al.22 determined the concentrations of certain heavy metals such as Al, Fe, Pb, Zn, Cd, Mn and Cu, in indoor dusts and outdoor soils from nurseries located in industrial, town and village area found in Dungun district, which was one of the coastal towns located in Malaysia. For this study carried out in 2007, eighteen sampling sites where chosen which were nursery schools. The sampling sites were divided into three groups: the first group was at the center of the town and near heavily frequented urban traffic routes; the second group selected was found in the south region of the town and was considered as industrial area. This region had high density of petroleum chemical industry, power plant and main roads with heavy traffic loads. The Third group was village, situated at the edge of the urban area which was a quiet residential district with low volume of traffic and negligible industry. The collected samples were then digested and heavy metals concentrations in both soils and dust indoors were determined using atomic absorption spectrometer (FS 220A VARIAN). The range of metal observed were 46.9 Â µg/g for Cu, 338 Â µg/g for Mn, 4.66 Â µg/g for Cd, 130 Â µg/g for Zn, 91.7 Â µg/g for Pb and 114000 Â µg/g for Al. However, from the result obtained, it was found that the village areas had higher level of toxic metals compared to both town and industrial areas for outdoor soils. On the other hand, industrial areas had exhibited higher mean concentration of Cu, Mn, Fe, Pb and Zn in their indoor dusts which originated from infiltration of outdoor particles, dust, soils, internal ventilation system, cooking smoke, old paint and furniture materials. In general, results obtained from this study showed that some nursery schools in Dungun had high levels of heavy metals content in soils and indoor dust. It was suggested that the major source of these heavy metals in soils was due to the road vehicular emission. 2.1.4 Metals Levels in Indoor and Outdoor Dust in Riyadh, Saudi Arabia Al-Rajhi A.S. et al.3 conducted a study to determine the concentration of heavy metals in outdoor and indoor dusts in Riyadh, Saudi Arabia. In 1996 , outdoor dust samples were collected from 231 sites including various rural, suburban, and urban, motorway and two industrials sites and indoor samples were collected from 20 public community centres. The samples were digested using aqua regia and were then analyzed for heavy metals using atomic absorption spectrometer (Perkin-Elmer model 1100). The mean concentration of indoor dust were 639 and 52.9 Â µg/g respectively for lead and nickel and the outdoor dust concentrations for lead and nickel were 1762 and 43.9 Â µg/g respectively. Among all these metals analyzed, lead had the highest concentrations. This was due to the use of leaded fuel, with levels being especially high near motorways as a result of high traffic density. However, it was observed that there was a decreased in lead levels in suburban and rural areas where automobile emissions were much less than in urban areas. 2.1.5 Investigation of Trace Heavy metal Concentrations in the Street Dust Samples Collected from Kayseri, Turkey Divrikli U. et al.12 investigated the levels of heavy metal ions of the street dusts from Kayseri, Turkey. A total of 77 street dust samples were collected during the period of April 2000 till June 2000 and control samples were collected from three hills outside Kayseri that were not affected by metal sources. After digestion with aqua regia, the samples were analyzed using flame atomic absorption spectrometry. The range of concentrations of heavy metals was 84 -532 Â µg/g for lead and 49 -381 for nickel. It was observed that high levels of lead in dust were from combustion of gasoline. The highest concentration of lead (165.5 Â µg/g ) was observed around street carrying heavy traffic and the minimum concentration was 103.3 Â µg/g which was from school garden. For nickel, the source was from abrasion and corrosion of nickel containing parts of the vehicles in the traffic. The highest concentration was 57.3 Â µg/g which was observed in heavy traffic. 2.1.6 Lead Distribution in Near-Surface Soils of Two Florida Cities: Gainesville and Miami, USA In 2004, Chirenje T. et al.8 conducted a study to determine lead distribution in soil in two Florida urban areas, having different levels of industrial development and population. 240 samples were collected from three land-use classes: residential, commercial and public land. They were digested using USEPA method (hot plate digestion) and analyzed using graphite furnace AAS. After analysis of the samples, it was found that the average concentration of lead in Gainesville was 16 mg/kg while 93 mg/kg was observed in Miami. Considering Gainesville, the lead concentration increased as follows: public parks (10 mg/kg), commercial areas (18 mg/kg), public buildings (20 mg/kg) and residential areas (23 mg/kg) whereas for Miami the increased was from: public buildings (77 mg/kg), public parks (79 mg/kg), residential (102 mg/kg) to commercial areas (120 mg/kg). Hence, the higher lead concentration was found in Miami, which was mainly due to the soil properties rather than just anthropogenic factors. 2.1.7 Heavy Metal Concentrations in Street and Leaf Deposited Dust in Anand City, India Bhattacharya T. et al.6 investigated the heavy metal concentrations in street and leaf deposited dust in Anand City, India in 2011 . Street dust samples and leaf deposited dust samples were collected from five major roadways selected on the basis of traffic load, population density and anthropogenic activities and analysis for Cu, Ni, Pb and Zn were carried out. The samples were digested and analyzed using AAS (Perkin Elmeyer model). The mean metal concentration in street dust sample varied with sampling location. Lead concentration (105.4 mg/kg) in dust samples was consistently high. The high Pb concentration was interpreted as resulting from the continued use of leaded gasoline on the outskirts of the city since some petrol stations were stilling selling unleaded petrol. In addition, Pb was also used in manufacture of pesticides, fertilizers, paints, dyes and batteries. Therefore industrial sources had also contributed to Pb levels from vehicle emission. The concentration of nickel in the street dusts ranged from (56.9-75.81 mg/kg). The main source of nickel in street dust was the combustion of diesel fuel. Unexpectedly, nickel content was relatively higher, compared to other metals, in the rural area suggesting that the extensive use of diesel in three wheelers, tractors and water pumps used for irrigation in rural areas was contributing the elevated level in dust. 2.1.8 Heavy Metal Concentration in Road Deposited Dust at Ketu-South District, Ghana Addo M.A et al.1 carried out a study in 2012 to determine the metal concentration in deposited dust along the road of Ketu-South District, Ghana. Fifty sampling sites were selected from popular roads that experiences intense traffic conditions within the district. The collected samples were allowed to dry for 10 days and were analyzed by X-ray Fluorescence Analysis. The lowest metal concentration was: 0.4 ÃŽ ¼g/g for As; 284 ÃŽ ¼g/g for Cr; 18.4ÃŽ ¼g/g for Cu; 233 ÃŽ ¼g/g for Mn; 12.3 for Ni; 3.1 ÃŽ ¼g/g for Pb; and 18.2 ÃŽ ¼g/g for Zn. It was noted in a roadway which runs through a host of rural communities. The maximum concentration of Cr (9106.0 ÃŽ ¼g/g), Mn (1240.0 ÃŽ ¼g/g), and Pb (67.80 ÃŽ ¼g/g) were found in road soil samples collected from the roadway normally patronized by heavy trucks used in conveying cement products and raw materials to and from the cement factory. Therefore, much cement dusts were spread along the road as loaded cement trucks made use of the road. The source of Cu and Zn in the samples was indicated by research as tire abrasion, the corrosion of metallic parts of cars, lubricant and industrial. 2.1.9 Heavy Metal Determination in Household Dust from Ilorin City, Nigeria Adekola F.A et al.2 collected samples from 18 different locations in Ilorin, which was the capital of Nigeria, to determine the levels of lead, cadmium, nickel, copper and iron in indoor dusts. Sampling was done daily in the morning between the months June and September, 1998. The collected samples were digested and the concentrations of metals were determined using atomic absorption spectrophotometer (Pye Unicam Model 2900). The mean metal concentration in dust sample varied with sampling location. The range of concentration of heavy metals was (2.34 -10.17) mg/kg for Pb, (0.19 -1.99) mg/kg for Cu, (0.001 – 0.38) mg/kg for Cd, (0.006 -2.19) mg/kg for Ni and (28.6 -45.4) mg/kg for Fe. The high levels of concentration of Pb, Ni and Fe were mostly likely originated from sources such as emission from automobiles and fall out from wall paint. Further, the important levels of Fe observed in all locations were due to the nature of the local soil and the intensity of human activities in the various localities. 2.1.10 Water-Soluble Species and Heavy Metals Contamination of The petroleum Refinery Area, Jordan In 2002 , Momami A.K et al.16 investigated the levels of Pb, Cd, Cu, Zn, Al, Cr and Fe in street dust, soil, and plants in the Jordanian petroleum refinery. Eighty- one street dust samples, coded D1-D18, were collected from different sites such as highway, housing area, manufacturing area, main gates, loading parking area, tanker loading area and major refining units. The collected samples were dried and digested using concentrated nitric acid. Heavy metals were then determined using a Thermo Jarrel Ash Flame Atomic Absorption spectrometer, (Model Smith-Hieftje 11, USA, with SH back-ground correction. For determination of low concentrations of heavy metals, a Graphite Furnace Atomic Absorption Spectrometer (GFAAS) was utilized. The mean concentration of heavy metals obtained was as follows: Pb (77 Â µg/g), Cu (69 Â µg/g), Zn (178 Â µg/g), Fe (4510 Â µg/g), Cr (21 Â µg/g) and Cd (1.38 Â µg/g). The highest levels of lead were observed in the housing area, streets between loading parking area, the road tanker loading area and at streets near the main gate of the refinery. The high lead contamination at the housing area and at the main gate was due to automobile exhaust emission since most automobiles passed through these sites. Also fuel leaks, spills, and exhaust emissions from tankers in the loading parking area and tanker loading area was responsible for lead contamination occurring at these sites. Further, high concentrations of the other metals: Cu, Zn, Cd and Cr were commonly found in the manufacturing area, and around the major refining units. These findings indicated that materials used in manufacturing cylinders, major refining processes, leaks of oil product during loading of tankers, and motor vehicles were the primary sources of these heavy metals. Additionally, existence of CU in street dust was derived from engine wear of automobiles, while attrition of automobile tires and lubricating oils were possible sources of Zn and Cd. 2.1.11 Soil Lead Pollution alongside Some Major Roads In Mauritius In 2000 , Choong Kwet Yive N.S et al.10 conducted a study to determine the lead levels in soil alongside main roads in Mauritius which were caused mainly by vehicular exhaust. Four Mauritian roads with different traffic densities were selected for sampling. The collected samples were digested using Milestone microwave digester and the lead determination was carried out using atomic absorption spectrometer (UNICAM 929). The mean lead concentration in dust sample varied with sampling location. The highest lead concentration, 1938 Â µg/g, was found at Rd1, which was the major motorway having the highest traffic density. Further, it was also reported that the west side of Rd1 had a concentration of 786 Â µg/g compared to that on the east side (536 Â µg/g). This was due to the South- East Trade Wind which blows the lead particulate to the left side of the road. The low concentration of lead found was 12 Â µg/g, which was due to the dry weather and compact soil. It was concluded that the major sources of lead pollution in street dust was due to vehicular emission. 2.1.12 Monitoring of Pb and Ni in Street Dust Coming from Vandermeersch Street Jhurry K.R.15 conducted a study in street dust coming from Vandermeersch Street, to determine Pd and Ni concentration. Sixty- four dust samples were collected over a period of four months from August to November 2011. The collected samples were acid digested using microwave digester system and then analyzed using FAAS. The mean concentration of heavy metals was 65.4 ppm for lead and 208.2 ppm for nickel. Further, it was also reported that the left side of the road had the highest metal concentration compared to that on the right side. This was due to the South-East Trade Wind, blowing the dust particulate toward the left. The high Ni concentration observed was due to traffic density. Considering the lead concentration, it has decrease considerably since there was a shift from leaded gasoline to unleaded one. Further, other factors affecting lead level from one place to another was seasonal behavior and human activities. 2.1.13 Lead and Nickel Levels near Vandermeersch Street. Summoogum Y.P.21 carried out a study to determine the lead and nickel levels in street dust at Vandermeersch Street, Mauritius. A total of 80 samples were collected from 8 different sampling sites over a period of five months from August to December 2012. The concentration of lead and nickel were determined using FAAS after digestion in acids using microwave digester. The mean concentration of heavy metals obtained was 32.6 ppm for lead and 52.5 ppm for nickel. The concentration of nickel was explained by the increase in traffic volume, which was mainly due to abrasion and corrosion of vehicular parts. Moreover, it was seen that the left side of the road was more polluted than that of the right, showing the effect of the South-East Trade Wind which blow the dust particulate toward the west side of the road, causing accumulation. For lead, it was seen that there was significant decrease since the use of leaded gasoline was banned in September 2002 and unleaded gasoline was introduced all over the island.

litereary poem notes :: essays research papers

Literary Terms for Poetry 1.  Ã‚  Ã‚  Ã‚  Ã‚  Alliteration: The repetition of initial consonant sounds 2.  Ã‚  Ã‚  Ã‚  Ã‚  Assonance: The repetition of vowel sounds followed by different consonants in two or more stressed syllables 3.  Ã‚  Ã‚  Ã‚  Ã‚  Blank Verse: Poetry written in unrhymed iambic pentameter lines 4.  Ã‚  Ã‚  Ã‚  Ã‚  Concrete Poem: A poem with a shape that suggests it’s subject 5.  Ã‚  Ã‚  Ã‚  Ã‚  Consonance: the repetition in two or more words of final consonants in stressed syllables 6.  Ã‚  Ã‚  Ã‚  Ã‚  Couplet: A pair of rhyming lines usually of the same length and meter 7.  Ã‚  Ã‚  Ã‚  Ã‚  Dramatic Poetry: Poetry that involves the techniques of drama 8.  Ã‚  Ã‚  Ã‚  Ã‚  Epic: A long narrative poem about the deed of gods and heroes 9.  Ã‚  Ã‚  Ã‚  Ã‚  Extended Metaphor: A subject is spoken or written of as though it were something else 10.  Ã‚  Ã‚  Ã‚  Ã‚  Free Verse: Poetry not written in a regular rhythmical pattern or meter 11.  Ã‚  Ã‚  Ã‚  Ã‚  Haiku: Japanese poem written in 5-7-5 needs to convey a single vivid emotion by means of images from nature 12.  Ã‚  Ã‚  Ã‚  Ã‚  Lyric Poem: A highly musical verse that expresses the observations of the writer 13.  Ã‚  Ã‚  Ã‚  Ã‚  Mood: The feeling created in the reader by a literary work or passage. The mood is often suggested by descriptive details 14.  Ã‚  Ã‚  Ã‚  Ã‚  Onomatopoeia: The use of words that imitate sounds 15.  Ã‚  Ã‚  Ã‚  Ã‚  Parody: A work done in imitation of another, usually in order to mock it, but sometimes just in fun 16.  Ã‚  Ã‚  Ã‚  Ã‚  Personification: A type of figurative language in which a nonhuman subject is given human characteristics. 17.  Ã‚  Ã‚  Ã‚  Ã‚  Pun: A play on words based on different meanings of words that sound alike 18.  Ã‚  Ã‚  Ã‚  Ã‚  Refrain: A repeated line or group of lines in a poem or song 19.  Ã‚  Ã‚  Ã‚  Ã‚  Repetition: The use, more than once, of any element of language- a sound, a word, a phrase, a clause, or a sentence 20.  Ã‚  Ã‚  Ã‚  Ã‚  Rhyme: The repetition of sounds at the ends of words- internal rhyme occurs when the rhyming words appear in the same line

Comparing A Cage of butterflies to Mission to mars Essays -- essays re

Science fiction produces a "what if" element that asks a question and prophesises the future. There are many texts, which presents the reader or viewer with a particular way of science fiction. The two texts, "A cage of butterflies" by Brain Caswell and "Mission to Mars" by Brian de Palmer, both of which conform to science fiction. The technology used in "A cage of butterflies" is of extremely high standard and produces a theme that prophesises about experimentation and mutations occurring on humans. The theme in "Mission to Mars" is about discovery, communication and reaching out to other life forms. In "A cage of butterflies", the research laboratory in NSW is covertly set, as what they are doing is illegal. The extremely tight security of the laboratory gives the reader a feeling that the research lab is like a prison or a zoo. This impression is also supported by the place where the babies are kept under tight surveillance and the way that they are being monitored through a glass window. The environment the think tanks occupy is more like a home than a lab, because they aren't aware of what is happening, so they refer to the place as the "Farm". The characters in "A cage of butterflies" are intelligent heroes. The "think tank" are a bunch of kids with an I.Q. well above 150. Mikki and Greg are the main characters, both born with natural leadership and who love each other. The babi...

Ghosts in The Women Warrior Essay -- Literary Analysis

Envision yourself as encircled by strange, yet terrifying and evil spirits that trouble you in your worst nightmares. The spirits could desire something from you. In fact, they could aid you in locale of frightening you. Should you attend to them? What do you contemplate they are trying to notify you? In one of the inquiries above, notice the ironical use of the word â€Å"fact† that endeavors to obscure the fictitious nature of ghosts. It displays that the meaning of the word â€Å"ghost† is equivocal. In supplementary words, the word â€Å"ghost† is multivalued, that way that ghosts can purpose in extra than one way. The word â€Å"ghost† originates from the Aged English word â€Å"gast,† and its synonyms are â€Å"soul, spirit [good or bad spirit], existence, breath,† and â€Å"demon† (etymonline.com). In the book, The Woman Warrior, that is, ironically, subtitled as Memoirs of a Girlhood Amid Ghosts, the author, Maxine Hong Kingston, uses the word â€Å"ghost† as a metaphor to typify her confusion concerning discovering a difference amid reality and unreality – the difference that divides her American present that prefers and her Chinese past that her mother, Valiant Orchid, filters into her mind across talk-stories that steadily daunt her to cross her established bounds. Ghosts, in the book, change reliant on point of view. Anybody whose deeds deviates from what is satisfactory in one area is a ghost according to the associates of that society. To Chinese people, like Valiant Orchid, Americans are ghosts. On the supplementary hand, Chinese are ghos ts according to Chinese-Americans (including Kingston, who finds her past loaded alongside frightening Chinese ghosts). For Kingston, Ghosts, however, are not always scary; in fact, a little of them enthuse... ...Memoirs of a Girlhood Among Ghosts. Random House, Inc, 1976. Print Bucci, Diane Todd. "Chinese Americans and the Borderland Experience on Golden Mountain: The Development of a Chinese American Identity in The Woman Warrior: Memoirs of a Girlhood Among Ghosts." Ethnic Studies Review 30.1/2 (2007): 1-11. Ethnic NewsWatch. Web. 12 Dec. 2011. . Paman, Alex G. "Asian Ghost Stories." Yolk 31 Dec. 2000. Ethnic NewsWatch. Web. 14 Dec. 2011. . Rector, Monica. "Cross-Cultural Understanding: The American Ghost." Semioticon.com. Web. 15 Dec. 2011. . Online Etymology Dictionary. Web. 15 Dec. 2011. .

Marianne, by George Sand Essay

And makes one a bard! —that was the situation in which the lovers, Pierre and Marianne found themselves placed at the altar of love. A novel is the mirror of the feelings of the writer’s mind. One may cleverly try to hide and suppress one’s true feelings by super-imposing imaginings. But the authors are bound to reflect something genuine and special about the author’s private life. George Sand is no exception. George Sand (1804-1876) is the Pseudonym of Amandine-Aurore-Lucile Dupin. Compared to the period to which she belonged, her thinking was much advanced. She was a French Romantic writer. She translated fiction-like romances into her actual life. The numerous love-tangles would put any modern socialite into shame. The beginning of most of her love-affairs was at the intellectual level. Perhaps she had experienced every type of love, except true love. Her love-affairs were all motivated for one reason or the other. â€Å"Sand’s early writings show the influence of the writers with whom she was associated. In the 1830s several artists responded to the call of the Comte de Saint-Simon of cure the evils of the new industrial society, among them Franz Listz and Sand who became friends, not lovers. On a personal level, Michel de Bourges, who preached revolution, was more important for her view of society. After de Bourges, came Pierre Leroux, who was against property and supported the equality of women, and wanted to rehabilitate Satan. †(George†¦) In the traditional sense of the term, she lived unhappy married lives. As for the concerns of her writing, she toyed with many novel ideas, like cure the evils of the new industrial society, preached revolution, equality of women, ideals of Socialism, etc. Marianne†¦. Marianne is a peculiar character created by George Sand. She lost her mother at the young age of twenty-two, and if she were an ordinary girl, she would have settled down to marriage. Though many proposals came in her way, George Sand writes, â€Å"Marianne, however, had preferred to remain living alone in the country house of her parents had left her. Occupying a secluded position surrounded by hills and woodland some four kilometers outside La Fille-sur-Gouvre, the house was in excellent condition and very adequately furnished within. †(Sand, 1998, p. 82) The dying declaration is accepted as the true declaration even as evidence in the Court! George Sand wrote the novella in the year of her death, when she was 72. This is the right age when an individual feels the compulsion to tell the truth about one’s life. The plot of the novella is the same old story. It is between him and her—it is between Adam and Eve! Pure love doesn’t differentiate between young and old. It transcends all artificial barriers. Presently, Pierre arrived as a tutor to impart secular education to a shy but wealthy country girl and promised to select reading material for her. He came as protector of her intellectual garrison, but turned into a true, ardent soldier of love. Marianne began to respond favorably in this game of the heart. But the role of Pierre must change—from that of parental feelings to a true lover, who must protect the essential independent dignity of the women, which is part of the genuine love! Marianne illustrates Sand’s philosophy about life by being a strong woman, who is not afraid to swim against the social currents relevant to the era to which she belonged. She doesn’t say about the profound philosophy about the woman’s liberation movement etc. She candidly illustrates a beautiful, soul-stirring love affair transcending age. She cuts across the defined barriers of the society, and beats the conventions. The situation is described with great restraint, without the traces of rebellion. It is molded as an affair between the two intellectual equals. A cursory glance of some of the comments about the personality of George Sand makes an interesting and objective reading! One sees the reflection of Marianne, in those observations: â€Å"She was a thinking bosom and one who overpowered her young lovers†¦Ã¢â‚¬ ,†What a brave man she was, and what a good woman. †,†The most womanly woman,† etc. Marianne, like Sand was a bold individual from the beginning. Marianne, though denied the family support at the very young age, did not rush to marriage, to secure herself. Instead, she decided to face the life squarely and live the life of her choice. So is the case with George Sand, though her familial problems were somewhat different. The very fact that she was able to carry on with so many love affairs, and yet live up to the age of seventy-two to have a go at one more affair, speaks about her relentless grit and determination to do what she considered right in the circumstances then prevailing in her life. â€Å"I am by nature poetic and lot legislative, war-like if necessary, but never parliamentary,† she had written in the late 1830. † Conclusion: The novella is autobiographical, in many of its characteristics. With all the adventures in her life, George Sand was a private person. Hence her description about Marianne that peoples around her thought her to be a ‘difficult’ individual given to eccentricity is to highlight her own self. Sand says, the village community thought strangely about such individuals. So also, the literary world and the Society was not kind to George Sand. At the beginning of the story, Pierre was nearing forty. By that age, his enthusiasm about life and living had waned. By the age of forty, George Sand also suffered many a setbacks and was frustrated in her private life. At the young age, every individual possesses high-pitched ambitions. But time tames one with ups and downs, trials and tribulations. Destiny plays its own part. To have talents is one thing. To get fame and public recognition for the talents is altogether a different issue. Many extraneous factors like patronage, protection count. Also, one needs to have the guts to make the right moves at the right time. On this aspect, the lives of Marianne and George Sand have much in common. To write about such a romance and to experience one in the nineteenth century is great. The comparable life of a Hollywood actress makes kindergarten stuff! She could visualize the modern feminist twist, in the life of Marianne, ipso facto, her own life! She also takes the potshots at the French politics of the era—how it was not possible for a young, talented and ambitious youth to come up in life, without the necessary backup! Was she not complaining about the treatment meted out to her by the Society? References Cited: Article: George Sand. www. kirjasto. sci. fi/gsand. htm – 17k – Cached, Retrieved on February 12, 2008. Sand, George: Book: Marianne Paperback: 176 pages Publisher: Carroll & Graf; Second Edition (February 26, 1998) Language: English ISBN-10: 0786705388 ISBN-13: 978-0786705382

Message to Garcia Essay

A Message to Garcia is serves as an inspiration for many reasons. Not only is it a prime example of the â€Å"no questions asked† attitude, it also makes you question yourself as a leader. Many will say that this essay is about the subordinate, but to me it envelopes the relationship of the team as a whole to accomplish the mission. Though there are many different leadership styles and principles but in my opinion the most prominent in this essay are communication, trust, and obedience. The main task in the essay is to get a message delivered to Garcia from President Mckinley. This takes place during the war where quick communication is imperative. However, traditional means, such as mail or telegraph, have gone out the window due to Garcia’s whereabouts being somewhere in the jungles of Cuba. Upon hearing the mission at hand, Rowan was the man for the job. President Mckinley sent for him, gave him the letter, and gave him clear instructions of what needed to be done. With that, Rowan was gone. This is a great example of clear and concise communication. Rowan understood the importance of the mission and set out to do it. Another key element in the essay is trust. As a leader you have to have trust and confidence in your training, resources, and most importantly your subordinates. How did the president know Rowan was even competent enough to complete the task? The fact is, he didn’t, he trusted the unnamed individual who gave up Rowan for the mission. This person’s trust in Rowan’s abilities was enough for the president. It’s obvious that Rowan has proven himself to be trustworthy and efficient. It also goes to show Rowan’s trust in his leader’s authority. Lastly, it comes down to obedience. Rowan’s instant willing obedience is what sets him apart from all others. Not once did he question the contents of the letter or even simply inquire as to where Garcia was even located. That in itself, is a remarkable trait to have in one’s character. Not many would act without hesitation and would lose focus on such a task. That is one of the reasons obedience plays a vital role mission accomplishment. In the end the message is never revealed, nor exactly how Rowan delivered the message. Simply put, those facts are irrelevant. My takeaway from the essay is the leadership and action put through a unit to complete the task at hand. As a leader, you need to be able to communicate with your subordinates and trust them to carry out the order. Just as Rowan was trusted to carry the message to Garcia.

Peggy Hettrick Essay

The Peggy Hettrick case has been a cold case for decades. The case from 1987 has been a mystery. August 10, 1998 Timothy Masters was charged for her murder. Timothy was released and charges were dismissed on January 22, 2008. The roles in this case were hard to follow. The prosecutor who has the role to present the state’s case against defense had to prove that Timothy’s knife collection, his drawings, failure to report seeing body, and the time frame of the crime was reasonably why he was the suspect in the murder of Peggy Hettrick. The police took several years trying to build a case and didn’t come up with much. Timothy Masters’ defense attorney, who has the job of representing the accused and to prove him innocent. They petitioned new trials due to the fact of lack of evidence. The original trial did not have the DNA and the defense attorneys had not been informed of other suspects. One of the other suspects was Richard Hammond. Richard Hammond also ha d a prior record of filming females in 1995. Hammond’s place of residence was 100 yards from the scene of murder with his bedroom facing the scene. Hammond committed suicide two days after arrest. The evidence of the prior suspect and reports from experts that said Masters was not guilty was enough for a judge to allow a new trial. The judge, who has the role to ensure justice and holds the ultimate authority and is responsible for balancing the rights of the accused and the interest of society, ruled that with all the evidence that was withheld a new trial would be allowed. The new trial found Timothy Masters not guilty and released from jail. Later the judges ruled in wrongful conviction and Timothy was granted millions. The roles of the Prosecutor were not easy in this case. The prosecutor was given old evidence that really had no concrete. The police had only a knife collection, drawings, and a date of Masters Mother’s death to build a case on. Masters defense attorney had the hard job of proving he was innocent. They took several years to come across a judge that would hear their case about the police withholding evidence from them. They also helped Masters get the settlement he deserved for being wrongfully accused. The judge had to rule that the case could be heard and all the evidence to be consi dered. After the new trial with DNA the judged ruled Master’s innocent.

Activity Based Costing †Glaser Health Products Case Essay

Introduction Glaser Health Products manufactures medical items for the health care industry. Production involves machining, assembly and painting. Finished units are then packed and shipped. The financial controller is interested to introduce an activity-based costing (ABC) system to allocate (or distribute) indirect costs to products. Indirect costs, as distinct from direct costs, cannot be unambiguously linked to specific products. The controller would like to calculate product costs based on ABC for planning and control, not inventory valuation. Under an ABC system, the allocation of costs to products is achieved through at least four analytical steps. Firstly, costs are grouped into activity levels. Secondly, cost drivers are selected for each activity level to link activities with costs. Thirdly, for each activity level, a cost function is defined to arithmetically describe the relationship between cost drivers and costs. Finally, a unit allocated cost is calculated for each product (Schneider, 2012). This paper outlines a process for introducing an ABC system at Glaser. The paper is divided into six sections. The first section groups cost categories identified at Glaser by division. The second section groups cost categories by division and activity level. The third section identifies specific cost drivers for each activity level. The fourth section explains preliminary stage allocation. The fifth section explains primary stage allocation. The final section summarizes the main conclusions. Cost Categories by Division Glaser is organized into three functional divisions – Operations, Sales, and Administration. Operations is the only cost or activity center. Glaser recognizes 22 cost categories. These cost categories are grouped by division in Table 1, shown in the appendix. Cost Categories by Division by Activity Level The second step in an ABC system involves grouping costs based on the level of activity at which they are generated. An activity involves the movement or handling of any part, component, or finished product within the relevant organizational unit. The rationale for this grouping is that costs at each activity level are determined by different cost drivers. Four levels of activity are commonly recognized – unit, batch, product and facility level.  Unit-level activities are the most granular level of activity. They are performed each time a sub-unit is produced. Unit-level activities are on-going and reflect basic production tasks. Direct labor or direct materials are examples. Costs of these activities mainly vary according to the number of units produced. Batch-level activities are relevant to batch (rather than continuous) production processes. They are performed each time a batch of product sub-units is produced. Typical examples of these costs relate to machine setups, order processing, and materials han ¬dling. Costs of these activities vary mainly according to the number of batches produced, not the number of units in each the batch. Product-level activities support production of each product. The costs of these activities vary mainly according to the number of separate product models. Examples include maintaining bills of materials, processing engineering changes, and product testing routines. Facility-level activities are common to a variety of different products and are the most difficult to link to individual product-specific activities. These activities sustain the production process at an overall production plant or facil ¬ity. Examples include plant supervision, rental expense and other building occupancy costs. Some firms, including Glaser, choose not to allocate facility-level costs to product costs. Based on these activity level distinctions, the 22 Glaser cost categories may be grouped by division and activity level as shown in Table 2. By way of digression, it is worth mentioning that as a broad generalization, unit-level activities tend to generate mainly variable costs while and facility-level activities tend to generate mainly fixed costs, although there can be exceptions. Activities in the other two activity levels tend to generate a mixture of variable and fixed (Hansen & Mowen, 2006). Cost Drivers by Activity Level by Division Cost drivers can be identified for each activity or cost category based on observation, discussions with management, simulations and statistical studies. The key is to determine the behavior of indirect costs with respect to activity or resource usage in each activity center (Leslie, 2009). These efforts have identified the eight cost drivers shown in Table 3. Direct  labor assembly costs are, by their nature, directly traceable to individual products. Therefore the relevant cost driver for this cost is the number of Direct Assembly Labor Hours. The other 21 cost categories are indirect costs. At the unit activity level, electricity assembly costs are likely to vary with Direct Labor Hours, Assembly. Similarly, the three machining costs grouped at the unit-activity level are likely to vary with by the number of Direct Labor Hours, Machining. Secondly, at the batch activity level, paint cost is likely to vary mainly with the Number of Batches Processed. Painting activity is the only batch activity at Glaser. Thirdly, at the product activity level, the two Operations costs are likely to vary mainly with the Number of Units Produced and the three Sales costs are also likely to vary mainly with the Number of Units Produced. Finally, at the facility-level, the five Operations costs are likely to vary mainly with the Number of Units Produced, the Square Feet of Building Space Used, Payroll Costs, the Number of Employees, and the Change in Number of Employees. The three Sales costs are also likely to vary mainly with the Number of Employees. The three Administration costs are likely to vary mainly with the Number of Employees, the Change in Number of Employees and the number of Square Feet of Space Used. In summary, eight separate cost drivers may be used by Glaser to link activities with indirect costs and finally allocate those costs to individual products. These cost drivers are summarized by activity level by division in Table 3. Preliminary Stage Allocation Direct costs can be linked immediately to a product without the need for a cost driver. This is not true for indirect costs. An indirect cost requires a cost driver to link that cost with an activity and finally a product (Kimmel, et. al., 2010, Chapter 5). The first step in allocating indirect costs to products is to complete a preliminary stage allocation. This involves allocating the support center costs to the activity centers. In the case of Glaser, there is only one activity center, Operations. The Glaser controller has decided that the ABC system implemented at Glaser should allocate all indirect cost categories to products except for the three Sales and three Administration categories classified as facility-level costs. The only non-activity center costs that need to be assigned are the three product-level Sales division costs. This allocation may best be demonstrated  with an example as summarized by Table 4 provided in the appendix. The table assumes Glaser produces two products, A and B, with 30,000 units of each product produced during the period. It also assumes that product-level Sales division costs total $300,000. Allocation of these non-activity center costs result in unit costs of $5 for Product A and $5 for Product B. These unit costs are identical at $5 because the number of units produced is equal at 30,000 units for Product A and 30,000 units for Product B. These non-activity center unit costs need to be added to unit costs derived from the primary stage allocation. Primary Stage Allocation In the primary stage allocation, activity center (that is, Operations division) costs are assigned to each of the two products. In the example summarized by Table 5, the 13 costs assigned to Operations totaled $2,041,000. Allocation of these costs based on the various cost drivers results in unit costs of $40.60 for Product A and $27.43 for Product B. Once the $5 non-activity center unit cost is added to each product, the total allocated unit cost is $45.60 and $32.43 for Product A and B respectively. Conclusions Accounting provides information about the financial health of a firm. That information is used by a variety of stakeholders and other interested parties including managers, investors, investment analysts, employees, suppliers, customers, financial journalists, and regulators. At the broadest level, the information is used to improve resource allocation. ABC is a good example of accounting data being used to raise resource efficiency. ABC allows management to methodically identify activities and resources used to produce a product. The system distributes indirect costs to individual products and in that way improves product costing and pricing which ultimately affects buying decisions by consumers and investment decisions by management and investors (Edmonds & McNair, 2012). Finally, the Glaser controller decided that the ABC system at Glaser will not allocate all indirect cost categories to products. The three Sales and three Administration division cost categories classified as facility-level costs are excluded from the allocation process. To that extent, costs are not fully distribute or allocated to products. The excluded sales and Administration costs must be recognized at some stage during the product price setting process otherwise those costs will not be recovered by the resultant product prices. References Edmonds, T.; Olds, P. & McNair, F. (2012). Fundamental financial accounting concepts. Kindle Edition. Hansen, D. R. & Mowen, M. M. (2006). Cost management accounting and control. Ohio: Thomas South-Western. Kimmel, P.D., Weygandt, J.J. & Kelso, D.E. (2010). Financial accounting: Tools for business decision-making (5th ed.). John Wiley Sons: Hoboken, NJ. Leslie, C. (ed.)(2009). Management accounting: information for creating and managing value. McGraw-Hill Australia. Schneider, A. (2012). Managerial accounting: Decision making for the service and manufacturing sectors. San Diego, CA: Bridgepoint Education.