Reaction The Film And Your Name Is Jonah Essay

I watched the film; And Your Name is Jonah. My initial reaction to this movie in the beginning was frustration. This boy was clearly not meant to be in a mental hospital for the mentally challenged. He had the full capabilities of a normal child and it was not so hard to see. I don’t understand how a child of his capabilities could be misdiagnosed as having mental problems when clearly the only specific he had was not hearing. It makes me so frustrated because a child who obviously had so much to say was trapped in his body without any way of expressing himself. As the movie continues, his parents find out that he is deaf. His misdiagnosis had him in a mental institution which makes me question if this foreshadows or depicts how deaf people were treated before they are diagnosed. As if they were treated as if they were â€Å"impaired†. It feels like a violation and offensive to anyone that is deaf. I also felt controversial about the views of deaf people from ignorant hearing people and how ASL was frowned upon. ASL is a form of communication. How else would deaf people communicate when the English language is taught to us from birth? Individuals who were born deaf cannot learn the English language like a hearing person. If sign language is so frowned upon how else would a born deaf person understand what is going on in the world. Jonah’s parents farther along in the movie decided to get him hearing aids, but that only made the noise louder and it wasn’t clear to what was being said still. The doctors even recommended li p reading because sign language was frowned upon. Even speech therapy failed. With all these signs of defeat, I felt very frustrated with Jonah’s parents. Sign Language is the obvious answer. If your child cannot communicate with you and clearly sign language is the best option then learn and teach your child. It was the obvious choice that would help better communicate a parent with their child. If ASL was taught sooner to Jonah there wouldn’t have been situations in the movie where communication was essential. For example, when Jonah was being yelled at from a car to get out of the road. He could hear led to him falling off his bike. Another example is when Jonah couldn’t understand that Spiderman was a â€Å"good guy†. He ended up putting his brother’s Spiderman in the oven to get  rid of him. Miscommunication between Jonah and his brother resulted in this. Another example is when Jonah’s grandfather gets a heart attack and died. Jonah didn’t understand and searched for him after the funeral because no one could explain to him what was going on. Finally, when Jonah got lost and was taken to a hospital by a police officer–the doctors and nurses thought he was dangerous and crazy. Another example of miscommunication.

Man-made environment issue- Eutrophication Essay

Eutrophication is the ecosystem response to the addition of artificial or natural substances to an aquatic system. (Schindler, David and Vallentyne, John R. 2004)Most people don’ t really know about it, so I’m writing this essay to tell some facts about two major causes, the bad effect in my country – China and the prevention and reversal and how can the algae be used to make more benefit to the world and people who live on it. The two major causes of eutrophication are excess nitrates and excess phosphates in water. (e-How Jul 05, 2012)Many farmers use fertilizers to make their plants grow better, but one of the most frequently-used fertilizers is the fertilizer which contain nitrates and phosphates. Once fertilizer is applied, the nitrates, which are water soluble, will leach into groundwater or erode and end up in surface runoff. Phosphates will adhere to soil articles, and often accumulate in soil and erode, along with soil, into aquatic environments. ( Smith, V. H. ; Tilman, G. D. ; Nekola, J. C. 1999. ) Meanwhile, nitrates can also vaporize into the atmosphere, where they become a major source of acid rain. When the raindrops drop into lakes or rivers and streams, there are nitrates that come into water and cause the eutrophication. The bad effect of eutrophication in China is really serious. One of the most famous ones is the Tai River blue-green algae in 2007. Because of the eruption of blue-green algae, the water can’t be used at all. It smells like something is becoming putrid. Also some algal blooms are toxic to plants and animals. It has affected the citizen’s lives; they can just drink and use the water which was brought in shops. The urgent demand of the water has caused the price of the water to became more and more expensive. (Face to the Tai River blue-green algae 2007) It has not only brought people a lot of inconvenience but it also causes ecological consequences. â€Å"The general types of ecological consequences include: reduction in biodiversity, die-off of certain organisms, reduction in visibility and mobility functions due to biotic overgrowth. † (Eutrophication December 18, 2007) Because it causes a lot of biont to die, it breaks the balance of the natural world. Once the balance is broke, it’ll take a lot of time and plenty of human interference to fix it. In addition, it also affects the pocketbook of fishermen. There was less fish so fishermen could not catch many fish. (Face to the Tai River blue-green algae 2007) Even though eutrophication is just like an evil, there are still some ways to make it better. First of all, people can solve it by using biont that can remove or eat the nitrates or algae. â€Å"One proposed solution to eutrophication in estuaries is to restore shellfish populations, such as oysters. Oyster reefs remove nitrogen from the water column and filter out suspended solids, subsequently reducing the likelihood or extent of harmful algal blooms or anoxic conditions. †(Kroeger, Timm, 2012) And some plants, such as water hyacinth, Alternanthera sessilis, Zizania aquatica and plants like them are also helpful. ( No data,2008). The second one is a future work: minimizing nonpoint pollution. People can make riparian buffer zones which are interfaces between a flowing body of water and land. Creating riparian buffer zones nearby farms and roads is an efficient way to manage the eutrophication problem goes further. ( Angold P. G. 1997) At the mean time, government can manage this problem by promulgating policy. The policy can be broken into four major sectors: technologies, public participation, economic instruments, and cooperation. Technologies include all kinds of technologies that can prevent the eutrophication or can make it within a region. (Oglesby, R. T. and Edmondson, W. T. 1966. ) For example, the treatment of sewage is one of them. Public participation is used to make sure people do something to help reverse the eutrophication so that the policy will be effective. The economic instruments are used to give incentives to those who are eco-friendly. (â€Å"Planning and Management of Lakes and Reservoirs: An Integrated Approach to Eutrophication. † 2000) The cooperation between different organizations is really necessary to prevent it spreading further. Lastly, sponsoring people to use algae is also a good idea. China is a good example. The supply of crabs in China is always less than demand because Chinese love eating crabs. But the same crabs in Germany were so much that cause a lot of problems. The reason is Chinese eat them but German don’t eat them. This means Chinese know how to use them, but Germans don’t. However, how to use eutrophication? I’ll talk about it in next paragraph. Although there are lots of bad effects of eutrophication, it is also possible to use the algae. First, they are used as fertilizers, soil conditioners and are a source of livestock feed. People can also eat them. â€Å"It is a complete protein with essential amino acids and it contains high amounts of simple and complex carbohydrates which provide the body with a source of additional fuel. † (Uses of Algae as Energy source, Fertilizer, 2013) From this we can see, the algae not only can be eaten but it also has a high level of nutrition. They are good for humans, animals and land. As they are crude, it won’t hurt the environment and they don’t use a lot of energy. As a result, the eutrophication also has a good aspect. To conclude, although there are a lot of causes of eutrophication, there are still ways to solve the problem. By these solutions, people can be successes in managing the eutrophication and even use it as a kind of resource. This can be helpful to the short of resources and the environment. At last, I hope after reading my essay, you can learn more about eutrophication! Reference list Angold P. G. (1997). â€Å"The Impact of a Road Upon Adjacent Heathland Vegetation: Effects on Plant Species Composition†. The Journal of Applied Ecology 34 (2): 409–417. Doi:10. 2307/2404886. JSTOR 2404886. [Accessed 13 April 2013] eHOW, (2012) Causes & Effect of Eutrophication [online] Available at: http://www. ehow. com/info_8387377_causes-effects-eutrophication. html [Accessed 13 April 2013] Face to the Tai River blue-green algae (2007) [online] Available at: http://news. sina. com. cn/c/2007-06-11/172513203878. shtml [Accessed 13 April 2013] How to manage eutrophication (2007) [online] Available at: http://www. goootech. com/solutions/detail/73015891. html [Accessed 13 April 2013] Schindler, David and Vallentyne, John R. (2004) Over fertilization of the World’s Freshwaters and Estuaries, University of Alberta Press, p. 1 [Accessed 13 April 2013] Uses of Algae as Energy source, Fertilizer, Food and Pollution control (2013) [online] Available at: http://www. oilgae. com/algae/use/use. html [Accessed 13 April 2013]

Fundamentals of Geography Essay

In geology, a rock is a naturally occurring solid aggregate of one or more minerals or mineraloids. For example, the common rock, granite, is a combination of the quartz, feldspar and biotite minerals. The Earth’s outer solid layer, the lithosphere, is made of rock. Rocks have been used by mankind throughout history. From the Stone Age rocks have been used for tools. The minerals and metals we find in rocks have been essential to human civilization. [1] Three major groups of rocks are defined: igneous, sedimentary, and metamorphic. The scientific study of rocks is called petrology, which is an essential component of geology. At a granular level, rocks are composed of grains of minerals, which, in turn, are homogeneous solids formed from a chemical compound that is arranged in an orderly manner. The aggregate minerals forming the rock are held together by chemical bonds. The types and abundance of minerals in a rock are determined by the manner in which the rock was formed. Many rocks contain silica (SiO2); a compound of silicon and oxygen that forms 74. 3% of the Earth’s crust. This material forms crystals with other compounds in the rock. The proportion of silica in rocks and minerals is a major factor in determining their name and properties. [2] Rocks are geologically classified according to characteristics such as mineral and chemical composition, permeability, the texture of the constituent particles, and particle size. These physical properties are the end result of the processes that formed the rocks. [3] Over the course of time, rocks can transform from one type into another, as described by the geological model called the rock cycle. These events produce three general classes of rock:igneous, sedimentary, and metamorphic. The three classes of rocks are subdivided into many groups. However, there are no hard and fast boundaries between allied rocks. By increase or decrease in the proportions of their constituent minerals they pass by every gradation into one another, the distinctive structures also of one kind of rock may often be traced gradually merging into those of another. Hence the definitions adopted in establishing rock nomenclature merely correspond to more or less arbitrary selected points in a continuously graduated series. 4] Igneous Igneous rock (derived from the Latin word igneus meaning of fire, from ignis meaning fire) forms through the cooling and solidification of magma or lava. This magma can be derived from partial melts of pre-existing rocks in either a planet’s mantle or crust. Typically, the melting of rocks is caused by one or more of three processes: an increase in temperature, a decrease in pressure, or a change in composition. Igneous rocks are divided into two main categories: plutonic rock and volcanic. Plutonic or intrusive rocks result when magma cools and crystallizesslowly within the Earth’s crust. A common example of this type is granite. Volcanic or extrusive rocks result from magma reaching the surface either aslava or fragmental ejecta, forming minerals such as pumice or basalt. [3] The chemical abundance and the rate of cooling of magma typically forms a sequence known as Bowen’s reaction series, after the Canadian petrologist Norman L. Bowen. Most major igneous rocks are found along this scale. [2] About 64. 7% of the Earth’s crust by volume consists of igneous rocks; making it the most plentiful category. Of these, 66% are basalts and gabbros, 16% are granite, and 17% granodiorites and diorites. Only 0. 6% are syenites and 0. 3% peridotites and dunites. The oceanic crust is 99% basalt, which is an igneous rock of mafic composition. Granites and similar rocks, known as meta-granitoids, form much of the continental crust. [5] Over 700 types of igneous rocks have been described, most of them having formed beneath the surface of Earth’s crust. These have diverse properties, depending on their composition and how they were formed. Sedimentary Sedimentary rocks are formed by sedimentation of particles at or near the Earth’s surface and within bodies of water. This process causes clasticsediments or organic particles (detritus) to settle and accumulate, or for minerals to chemically precipitate (evaporite) from a solution. The particulate matter then undergoes compaction and cementation during diagenesis. Before being deposited, sediment was formed by weathering and erosion in a source area, and then transported to the place of deposition by water,wind, ice, mass movement or glaciers which are called agents of denudation. Mud rocks comprise 65% (mudstone, shale and siltstone); sandstones 20 to 25% and carbonate rocks 10 o 15% (limestone and dolostone). [3] About 7. 9% of the crust by volume is composed of sedimentary rocks, with 82% of those being shales, while the remainder consist of limestone (6%), sandstone and arkoses (12%). [5] Metamorphic Metamorphic rocks are formed by subjecting any rock type—sedimentary rock, igneous rock or another older metamorphic rock—to differenttemperature and pressure conditions than those in which the original rock was formed. This process is called metamorphism; meaning to â€Å"change in form†. The result is a profound change in physical properties and chemistry of the stone. The original rock, known as the protolith, transforms into other mineral types or else into other forms of the same minerals, such as by recrystallization. [3] The temperatures and pressures required for this process are always higher than those found at the Earth’s surface: temperatures greater than 150 to 200  °C and pressures of 1500 bars. [6] Metamorphic rocks compose 27. 4% of the crust by volume. [5] The three major classes of metamorphic rock are based upon the formation mechanism. An intrusion of magma that heats the surrounding rock causes contact metamorphism—a temperature-dominated transformation. Pressure metamorphism occurs when sediments are buried deep under the ground; pressure is dominant and temperature plays a smaller role. This is termed burial metamorphism, and it can result in rocks such as jade. Where both heat and pressure play a role, the mechanism is termed regional metamorphism. This is typically found in mountain-building regions. [2] Depending on the structure, metamorphic rocks are divided into two general categories. Those that possess a texture are referred to as foliated; the remainder are termed non-foliated. The name of the rock is then determined based on the types of minerals present. Schists are foliated rocks that are primarily composed of lamellar minerals such as micas. A gneiss has visible bands of differing lightness, with a common example being the granite gneiss. Other varieties of foliated rock include slates, phyllites, and mylonite. Familiar examples of non-foliated metamorphic rocks include marble,soapstone, and serpentine. This branch contains quartzite—a metamorphosed form of sandstone—and hornfels. [2] In geography maps are one of the most important tools researchers, cartographers, students and others can use to examine the entire Earth or a specific part of it. Simply defined maps are pictures of the Earth’s surface. They can be general reference and show landforms, political boundaries, water, the locations of cities, or in the case of thematic maps, show different but very specific topics such as the average rainfall distribution for an area or the distribution of a certain disease throughout a county. Today with the increased use of GIS, also known as Geographic Information Systems, thematic maps are growing in importance. There are however applications for different types of general reference maps when the different types are understood correctly. These maps do not just show a city’s location for example; instead the different map types can show a plethora of information about places around the world. The following is a list of each major map type used by geographers and a description of what they are and an example of each kind. †¢ Political Map: A political map does not show any topographic features. It instead focuses solely on the state and national boundaries of a place. They also include the locations of cities – both large and small, depending on the detail of the map. A common type of political map would be one showing the 50 U.  S. states and their borders along with the United States’ north and south international borders (map of the United States). †¢ Physical Map: A physical map is one that shows the physical landscape features of a place. They generally show things like mountains, rivers and lakes and water is always shown with blue. Mountains and elevation changes are usually shown with different colors and shades to show relief. Normally on physical maps green shows lower elevations while browns show high elevations. An example of a physical map is one showing the state of Hawaii (map of Hawaii). Low elevation coastal regions are shown in dark green, while the higher elevations transition from orange to dark brown. Rivers are shown in blue. †¢ Topographic Map: A topographic map is similar to a physical map in that it shows different physical landscape features. They are different however because they use contour lines instead of colors to show changes in the landscape. Contour lines on topographic maps are normally spaced at regular intervals to show elevation changes (e. g. each line represents a 100 foot (30 m) elevation change) and when lines are close together the terrain is steep. For example a topographic map showing the Big Island of Hawaii would have contour lines that are close together near the steep, high elevation mountains of Mauna Loa and Kilauea (map of the Big Island). By contrast, the low elevation, flat coastal areas show contour lines that are spread apart. †¢ Climate Map: A climate map shows information about the climate of an area. They can show things like the specific climatic zones of an area based on the temperature, the amount of snow an area receives or average number of cloudy days. These maps normally use colors to show different climatic areas. A climate map for Australia for example uses colors to show differences between the temperate area of Victoria and desert region in the center of the continent. †¢ Economic or Resource Map: An economic or resource map shows the specific type of economic activity or natural resources present in an area through the use of different symbols or colors depending on what is being shown on the map. For example an economic activity map for Brazil can use colors to show different agricultural products of given areas, letters for natural resources and symbols for different industries (image showing a map of Brazil). Road Map: A road map is one of the most widely used map types. These maps show major and minor highways and roads (depending on detail) as well as things like airports, city locations and points of interest like parks, campgrounds and monuments. Major highways on a road map are generally red and larger than other roads, while minor roads are a lighter color and a narrower line. A road map of San Francisco, California for example would show the major highways as a wide red line and other large roads as a lighter red with minor streets as gray (map of San Francisco). Thematic Map: A thematic map is a map that focuses on a particular theme or special topic and they are different from the six aforementioned general reference maps because they do not just show natural features like rivers, cities, political subdivisions, elevation and highways. If these items are on a thematic map, they are background information and are used as reference points to enhance the map’s theme. An example of a thematic map would be one showing the population change of Canada in specific locations from 1996 to 2001. The map shows the theme it is attempting to get across to its audience and uses a political map (e. g. one showing the provincial and territorial borders of Canada) to give it more of a reference. What Is the Difference Between Weather and Climate? It’s a sweltering midsummer day. â€Å"It must be global warming,† mutters someone. But is it the Earth’s changing climate that has made the day so warm? Or, is it just the weather that is so unbearable? Weather is the mix of events that happen each day in our atmosphere including temperature, rainfall and humidity. Weather is not the same everywhere. Perhaps it is hot, dry and sunny today where you live, but in other parts of the world it is cloudy, raining or even snowing. Everyday, weather events are recorded and predicted by meteorologists worldwide. Climate in your place on the globe controls the weather where you live. Climate is the average weather pattern in a place over many years. So, the climate of Antarctica is quite different than the climate of a tropical island. Hot summer days are quite typical of climates in many regions of the world, even without the effects of global warming. Climates are changing because our Earth is warming, according to the research of scientists. Does this contribute to a warm summer day? It may, however global climate change is actually much more complicated than that because a change in the temperature can cause changes in other weather elements such as clouds or precipitation. Atmospheric circulation is the large-scale movement of air, and the means (together with the smaller ocean circulation) by whichthermal energy is distributed on the surface of the Earth. The large-scale structure of the atmospheric circulation varies from year to year, but the basic climatological structure remains fairly constant. Individual weather systems – mid-latitude depressions, or tropical convective cells – occur â€Å"randomly†, and it is accepted that weather cannot be predicted beyond a fairly short limit: perhaps a month in theory, or (currently) about ten days in practice (see Chaos theory and Butterfly effect). Nonetheless, as the climate is the average of these systems and patterns – where and when they tend to occur again and again – it is stable over longer periods of time. As a rule, the â€Å"cells† of Earth’s atmosphere shift polewards in warmer climates (e. g. nterglacials compared to glacials), but remain largely constant even due to continental drift; they are, fundamentally, a property of the Earth’s size, rotation rate, heating and atmospheric depth, all of which change little. Tectonic uplift can significantly alter major elements of it, however – for example the jet stream -, and plate tectonics shift ocean currents. In t he extremely hot climates of the Mesozoic, indications of a third desert belt at the Equator has been found; it was perhaps caused by convection. But even then, the overall latitudinal pattern of Earth’s climate was not much different from the one today. The wind belts girdling the planet are organised into three cells: the Hadley cell, the Ferrel cell, and the Polar cell. Contrary to the impression given in the simplified diagram, the vast bulk of the vertical motion occurs in the Hadley cell; the explanations of the other two cells are complex. Note that there is one discrete Hadley cell that may split, shift and merge in a complicated process over time[citation needed]. Low and high pressures on earth’s surface are balanced by opposite relative pressures in the upper troposphere.

Describe the tradeoffs of business in a borderless world Assignment

Describe the tradeoffs of business in a borderless world - Assignment Example e need of social interaction, giving low consideration to the slow rate of revenue generation plus the fact that competition is getting far more serious. This situation is what we may call as an unsatisfactory compromise, a business tradeoff, as we may commonly call it. Cambridge International Dictionary of English explains â€Å"trade-off† as â€Å"a balancing of two opposing situations or qualities, both of which are desired. There is a trade-off between doing the job accurately and doing it quickly†¦A trade-off is also something that you do not really want but you accept, in order to have something else that you do want.† (Cambridge International Dictionary of English) In the world of business decision-making, tradeoffs are essential and vital. Applying the same to social networking sites, such as Twitter, tradeoffs play an important role in major business decisions wherein it calls for the need of monetizing its business and generative revenues without sacrific ing the infectious attraction and ease of its features of microblogging. A borderless world signifies a global integration of world economies. A network of partnerships, collaborative joint ventures, business relationships and alliances are formed giving rise to diffusion of new technology and a more open world economy. In a speech given by Everett M. Ehrlich, he envisioned a global marketplace – a borderless economy – wherein epochal information technologies have disintegrated our firms and led to a restructuring of the economic market. (Ehrlich, 2007) What once was an economic setup once barred with walls preventing the sharing of information and strategic solutions is now a solely integrated and symbiotic venture where an exchange of fast and accessible information through various open networks facilitate distribution and action leading to wise business decision-making. In other words, modern companies now demand the highest level of competitiveness in every activity, rather than introducing new

The Different Cases of Diabetes Experience Research Paper

The Different Cases of Diabetes Experience - Research Paper Example Physically, I have to continuously track my food intake and have to be careful about my exercise and activity level. It puts a lot of strain as I cannot let go of myself like normal people. I have also lost a lot of weight and at times am overcome with tiredness. I will weak and avoid taking additional responsibilities at the office as I know I cannot cope up with it much.How has being diagnosed with diabetes affecting your emotional/mental health?Emotional/mental health I feel that I have become a little depressed at times as I have to be extra careful with my food, with my daily routine and with my overall health. I fear that if I hurt my self, even in a small way, I will not be able to recover.Q4. What were the complications and side effects once diagnosed with diabetes? The most prominent side effect that I can feel is deterioration of my eyesight. I see that my eyesight is failing, and every day I fear that I will completely lose my eyesight.Q5. Have you been involved in designing a treatment or care plan for managing your diabetes. Please describe.As I have Type 1 diabetes, my doctor initially gave me a few sessions about keeping my sugar levels under control, diet and activity level. I was given a diet chart and then I started doing my own research on food and diabetes and now have a strict routine and schedule for my day.Q6. Have your diabetes medical advisors discussed any treatment options withyou? If so, what were these alternative treatments? None. Just need to use Insulin shots and manage my diet Q7. What do you find most difficult about your diabetes? Â  The healthy diet, exercising, doing injections, testing glucose levels, I don’t find anything difficult, other, please specifyQ8. Why do you find it so difficult? It is unnerving to inject yourself day after day.Q9. Do you feel different than other people because of diabetes? Certainly, I don’t have the freedom to eat or exert myself as normal people can Q11. How has diabetes had an impact on your quality of life and well-being?

No Essay Example | Topics and Well Written Essays - 3000 words

No - Essay Example This led to the development of electric vehicles from the middle of the 19th century as well as those that were propelled by internal combustion engines. This opened up business opportunities for inventors of battery and motor technology as well as those who traded in storage of electricity. However, internal combustion technology managed to get an early mass adoption after the assembly line was invented by Henry Ford (Etzion & Struben 2011, p. 3). In the case of Better Place, the timing was convenient as it was launched when most governments were concerned with the emission of greenhouse gases by vehicles that ran on the internal combustion technology. From the point of view of the five forces analysis developed by Porter, also known as P5F, it is evident that the advancement of electric vehicles by Better Place had the advantages associated with new market entrants. For example, one of its geographical targets was Hawaii, which imported 90 percent of its oil in order to meet its ga soline requirements. Further, the state had the highest prices for gasoline in the entire nation. Therefore, revival of the electric vehicle, whose production had temporarily stopped in the 1930s, was a direct threat to the internal combustion technology that had raised concerns among environmentalists. Suppliers in the industry also had the advantage of a high bargaining power because of their small number as compared to suppliers of vehicles that ran on internal combustion engines. The electric vehicles created a situation of threat of substitutes for the internal combustion vehicles since they served the same purpose but at a cheaper cost of maintenance and in more environmental-friendly ways. However, with the key challenge facing electric vehicles being the low mileage provided by the battery as well as the slow development of charging points, it was not clear how quickly the market’s demand side would develop. Further, according to a report prepared by Ernest and Young, consumers, especially in the United States, were not readily willing to consider electric vehicles as practical options to internal combustion (Etzion & Struben 2011, p. 14). This placed a limit on the number of units that would be released into the market at any given time. In light of this, the United State’s vehicle manufacturer, General Motors (GM), withdrew from the production of electric vehicles, resulting in a major setback for advocates of the technology. However, at the same time, this also paved way for many other smaller companies to venture into industry. This consequently reduced their bargaining power as suppliers, forcing them to shift focus from luxury vehicles to more affordable ones. Scenario Planning The business scenario at Better Place was planned to address the concept of making the world a better place by the year 2020. The founder’s vision was based on the idea of creating a link between customers, battery companies and vehicle companies in a way that would facilitate and maintain the widespread adoption of electric vehicles (Etzion & Struben 2011, p. 4). The link was aimed at overcoming limited mobility, which was the most significant downside of electric vehicles. This planning went beyond what had limited most companies in the industry. The companies believed that adoption of elect

IKEA Growth and Sustainability Essay Example | Topics and Well Written Essays - 3500 words

IKEA Growth and Sustainability - Essay Example He opened the chain’s first store in Almhult, Sweden in 1953. Located in the Smaland region, one of the poorest regions in the country where the young Kamprad developed his characteristic Spartan work ethic and austere management style typical of the province. The company is intimately infused with the personality of Kamprad; the very name is derived from the initials of his name (I and K), and the first letter of the farm Elmtaryd and the village Agunnaryd where Kamprad was raised (IKEA website, 2011). Ikea’s products are characterised by self-assembly, which means that the customer purchases the product components with instruction on how it is to be assembled. The broken-down product is sold in flat packs that save on space and are easy to transport in the customer’s van or car, without the need for delivery service. The core strategy of the company is the creation of furniture of high value in terms of workmanship and aesthetics, at the lowest possible cost to the customer. Its overriding philosophy remains unchanged from Kamprad’s initial vision, that people of all walks of life are entitled to affordable and beautiful furniture. The company constantly explores emerging efficiencies in its value chain, allowing it to realize an average 2-3% reduction in its prices for each year over the last 10 years (Thomas White Global Investing, 2011). The company’s growth from the time it was established has been consistent and steady. Annual turnover has risen from the equivalent of about 1 million euro in 1954 to 13.6 billion in 2004 (see diagram below). Even through the recent economic recession from 2007 to the present, the group’s sales turnover improved from 17.7 billion euros in 2006 to 23.8 billion euros in 2010, with a yearly positive increment. Visitors to Ikea stores through the years have increased from a mere 50,000 in 1954 to 401 million in 2004, to a recent 699 million in 2010, again with constant positive year-on-year growth. The growth in visitors is driven by a continuous growth in the number of Ikea stores worldwide. In 1954 there was the lone Ikea store opened by Kamprad, and by 2004 the total stores numbered 201. Ikea store continued opening while others were closing, from 237 in 2006 to 316 in 2010 (Ikea Website, 2011). Ikea turnover history. (Source: Boscor & Bratucu, 2009:55) Concerning its s ustainability, Ikea has adopted several initiatives which promise to enhance the company’s operations to a level of minimal waste and maximum productivity. According to green design advocate Inhabitat (2011), Ikea has committed to use 100% renewable energy, banned the sale of incandescent bulbs, and promises to use only sustainable cotton. The company has also been reported to install charging stations for electric vehicles at its US stores, and in Sweden it has built a company-owned wind farm to power 17 of its stores. Undoubtedly, the company’s growth and sustainability are synergistically intertwined, such that one cannot prosper without the other. This study shall thus analyse the drivers of growth and sustainability of the Ikea Group using Bolman and Deal’

Autobiographical Paper Assignment Example | Topics and Well Written Essays - 750 words

Autobiographical Paper - Assignment Example The 1939 movie has its basis on Margaret Mitchell’s novel of a similar name published in 1936. Among the different movies that I have watched, Gone with the Wind remains the most outstanding. The impact, which the film made in my perception of life and all its challenges continue to last. Fleming’s Gone with the Wind’s most appealing aspect is its thematic approach. Despite being old and produced in 1939, the film remains influential in my life to date. It expresses the need for courage as the best way of surviving through times of crises in life. The movie’s approach to life is that it is characteristic of conflicts. In the movie, Fleming depicts conflicts in life through characters’ experience during the American Civil War period. Despite all the challenges of life, there is a need that people hold on by never giving up. The movie, therefore, emphasizes hope as a virtue that can keep people going. Fleming’s expression of the virtue of hope in life renders the movie influential in life. Based on the characters’ conduct, it is clear that determination is a sure way achieve every goal that an individual desires. Based on the movie’s themes, I established a fundamental life principle of endurance in the face of challenges after watching Fleming’s Gone with the Wind movie. The principles are invaluable to everyone regardless of gender, age, religion, or orientation in life. The movie, therefore, exceeds the limitations of time and lives on to represent the past and the present. The film explores essential characteristics of successful people by highlighting that there are always challenges along the path of all successful people. Perhaps an individual could be unaware that great leaders must learn to endure challenges that emanate from experiences. It is unprecedented that there will be a movie to remain relevant through history and inspirational to viewers in the same way as Fleming’s

Learning Skills for Personal & Professional Development Essay

Learning Skills for Personal & Professional Development - Essay Example The main skills that I have figured out, which I have managed to acquire through my beginning of this nursing career have been: Time management- this is because I was initially poor at managing time and when it comes to planning for my assignments, something always came up which distracted me in the course and made me fail to meet the required deadlines. I realized that my research skills were highly affected since I could not research well and I was always up and down in the last minute rush to do my research and complete the necessary tasks (Ward, 2001, pp. 47-53) Internet skills for nurses. Nursing Standard 15 (21): 47-53. There are other areas that suffered seriously such as the quality of my work that I submitted after I rushed it up having poorly managed my time. This usually led to me getting poor grades. Managing time to ensure efficiency and effectiveness was my main problem; Correct use of referencing and in the process avoiding plagiarism is another learning skill that I h ave developed. This skill is well enhanced when I stick to my school’s chosen format for reference, which is Harvard style. I learned that in Harvard style, there are certain measures that should be taken once I have used someone’s work as part of my sources and thus whatever ideas that I have borrowed from any author to support my argument need to be well referenced in Harvard. This style requires that one indicates the name of the author, year of which the work was published, and then be able to note the exact page numbers that such ideas, arguments, or models have been extracted. I learned a lot about this referencing style including the format to cite various forms of sources such as documents from the websites, reports, interviews, and peer-reviewed articles, among others. With strict adherence to this Harvard style of referencing or citation, the issue of plagiarism is taken care of since I recognize somebody’s work or contribution to a given theory or mod e of thinking and avoid blatant theft of literary or intellectual property through rights violations, which is very criminal and should be shunned by all means; and finally, Numeracy skills for nursing- although I have not fully started the numeracy module for my nursing education, I am expecting to start soon as per the modules’ plan. However, I have started appreciating the importance of acquiring numerical skills in my nursing profession practice. I am therefore gearing up to tackle numeracy with full vigor once the module comes on the table. In the meantime, while I was at my place for the feeding program, I realized that it was important for James to be monitored in terms of right dosage and at what intervals. This made me appreciate the value that numerical skills would have on my nursing professional practice and personal development. This paper is written in the first person (Hamill, 1999, pp. 38-40) and will thus deal broadly with the above-identified skills that I a m in the process of refining. It will also reflect heavily on some modules such as NCFP 4004 which is the foundations for professional practice and NCFP 4005 called the problem based learning assessment. The reflective learning model that I have used is the Gibbs Reflective Cycle (Jasper, 2003, pp. 2-18), which will be well applied in the course of my discussion.

Bristol-Myers Squibb Essay Example for Free

Bristol-Myers Squibb Essay In my opinion Bristol-Myers Squibb and Sanofi-Aventis seek a settlement rather than let the patent infringement case go to trial because Bristol-Myers Squibb fail to disclose the oral side deal with Apotex and its false certification to the FTC. Going to trial would have cost Bristol-Myers a great deal of money and severe penalties from the FTC. Bristol-Myers knew before hand that the FTC opposes agreements that restricted the introduction of generic drugs which could be anti-competitive. Bristol- Myers was hoping that it could have pursued a settlement with Apotex subjected to FTC approval and delay the launch of Apotex generic drug until its patent expire. Bristol-Myers Squibb and Sanofi-Aventis should have attempted to pay Apotex to prevent it from launching the generic drug. It seems that BMS only entered the agreement because they felt that Apotex could not get approval. BMS offered Apotex $60 million break-up fee if the agreement was rejected by the FTC (Baron, 2010). To offer such a high break-up fee meant that BMS was very certain of the denial by the antitrust. The deal offered was to prevent Apotex from launching their version of plavix. The strategy exerted by Sherman of Apotex was considered to be great judgment call on his part as well as the business. I believe he acted ethically in his strategy and negotiated terms that would benefit his business. He performed extensive research and found many distributors who wanted to purchase Plavix at very low and reasonable cost. On August 8th Apotex launched its generic Drug. Sherman states that, â€Å"There should be no mistake that our decision to launch a generic of this blockbuster product at risk is a testament to our commitment to patients, consumers and taxpayers (Baron, 2010). Because he was a good business man he made sure that the product was on the market and sales were soaring. I felt that the FTC and the state attorneys general should have rejected the agreements. Companies must conduct business ethically at all times and not defraud others because of greed. The price that Bristol-Myers paid was fair and it teaches other businesses not to practice business in the matter that they did. Interference from other parties can cause bad decisions to be made also in others opinion. Maybe BMS could have won if it wasn’t up to the attorney general rejecting the proposal. Sometimes, some situations are best left up to the courts to decide. Bristol-Myers Squibb violated the deferred-prosecution agreement. The agreement stated that Bristol-Myers agreed to two years exemplary conduct and supervision from an independent federal monitor. Refusing to pay the money lead to even more question and apparent that they really wanted to defraud Apotex. In September 2006, Lacey instructed BMS to fire CEO Dolan because of his bad judgment.

Review Of Related Literature And Studies Psychology Essay

Review Of Related Literature And Studies Psychology Essay This chapter includes discussion on related foreign and local studies, reviewed by the researcher which provides relevant facts about Self-Perception and relationship of CEU Nursing Student with Broken Family. Navarro (1990) revealed that solo parenting is a difficult road, though at the end youre glad you saw it through because the real rewards are having a happy, healthy kid and being a better person for it. Solo parents want to be reassured that they are not damaging their children. Some experts are reassuring, as in an article that appeared in a professional journal. This review of social psychological research into female-headed families conducted between1970-1980 concludes that theoretically, children do not need the presence of the same sex/opposite-sex parents in the family in order to develop sex-role behavior. Children in female-headed families are likely to have good emotional adjustment, good self-esteem except when they are stigmatized, intellectual development comparable to others in the same socio-economic status. It is possible for a solo woman or man to satisfy all of a childs parental needs? Its an important question these days because there are more and more such families. The largest number, of course, is those headed by women who are separated. And relatively small but growing of women are choosing to raise a child their own or an adopted child-without the help of a partner. We can learn something about the best ways solo parents to raise their children if we first consider how children benefit from the presence of both parents. Boys and girls learn to think, feel and behave primarily from identification with their parent of the same sex, particularly when theyre between the ages of three and six. We see this in the way boys imitate their fathers and girls imitate their mothers, but children are leaving other important lessons as well. Through their interaction and partial identification with their parent of the opposite sex (and the inevitable romantic attachment that they go through at this age), children begin to acquire some of their intuition and understanding about the opposite sex. And as children see how their parents live together, their future ability to have good relationship with the opposite sex- not only as lovers, but as friends and co-workers is influenced. But even in nuclear families children are inspired by adults than their parents- whether its teachers, coaches, sports figures or other idol they latch onto. What does all of this mean for the parents raising her children on her own? And what factors can contribute to her success? Lets first consider the case in which a solo father lives within visiting distance and is concerned with fulfilling his responsibility to his children. Children can gain a great deal from their father even though he lives apart from them if they are able to visit him regularly or if he maintains frequent, steady contact through letters and phone calls. Fostering such closeness is the most effective and easiest way for a mother to make-up for the fathers absence. Foreign Literature In the United States, the effects of single-parent family life on children fall into two categories: (1) those attributed to the lower socioeconomic status of single parents and (2) the short-term consequences of divorce that moderate over time. Four factors are predictive of U.S. childrens adjustment to the divorce of their parents: the passage of time, the quality of the childrens relationship with their residential parent, the level of conflict between parents, and the economic standing of the childrens residential family. In the first few years after a divorce, the children have higher rates of antisocial behavior, aggression, anxiety, and school problems than children in two parent families. However, some of these problems may be attributed to a decrease in available resources and adult super-vision; many of the negative effects disappear when there is adequate supervision, income, and continuity in social networks (McLanahan and Sandefur 1994). In mother-only families, children tend to experience short-and long-term economic and psychological disadvantages; higher absentee rates at school, lower levels of education, and higher dropout rates (with boys more negatively affected than girls); and more delinquent activity, including alcohol and drug addiction. Adolescents, on the other hand, are more negatively affected by parental discord prior to divorce than by living in single-parent families and actually gain in responsibility as a result of altered family routines (Demo and Acock 1991). Children in single-mother homes are also more likely to experience health-related problems as a result of the decline in their living standard, including the lack of health insurance (Mauldin 1990). Later, as children from single-parent families become adults, they are more likely to marry early, have children early, and divorce. Girls are at greater risk of becoming single mothers as a result of nonmarital childbearing or divorce (McLanaha n and Booth 1989). Although the research findings are mixed on long-term effects, the majority of children adjust and recover and do not experience severe problems over time (Coontz 1997). A common explanation for the problems found among the children of single parents has been the absence of a male adult in the family (Gongla 1982). The relationship between children and non-custodial fathers can be difficult and strained. Fathers often become disinterested and detached from their children; in one study more than 60 percent of fathers either did not visit their children or had no contact with them for over a year. The loss of a father in the family can have implications beyond childhood (Wallerstein and Blakeslee 1989). However, the lack of a male presence may not be as critical as the lack of a male income to the family. The economic deprivation of single-parent family life, in combination with other sources of strain and stress, is a major source of the problems experienced by both parents and children. 1 Religious Involvement and Childrens Well-Being: What Research Tells Us (And What It Doesnt) According to Lisa J. Bridges, Ph.D., and Kristin Anderson Moore, Ph.D., Prosocial and Moral Values and Behavior Research findings from early adolescence are consistent in supporting a positive association between religiosity and socially beneficial (or prosocial) and altruistic attitudes and behavior. 2 Religions and religious organizations generally promote the ideas of helping others and concern for the greater good by providing opportunities for community service. 3 Moreover, acceptance of the moral tenets of a religious faith may be instrumental in the development of a healthy sense of responsibility and even guilt that may lead adolescents to avoid wrongdoing or to make amends when they have done wrong. 4 Other findings seem less clear-cut. For example, one study found a somewhat stronger association between religious involvement and altruistic behavior than between religious involvement and altruistic values. 5 This may be due, in part, to the frequent inclusion of service activities within religious education and youth fellowship programs. For some adolescents, altruistic behaviors (such as participating in charity events, and donating time and effort to helping others) may reflect participation in a group (such as a church youth group) in addition to, or rather than, a personal commitment to helping others. In other words, religious activities may represent a pathway to prosocial behavior. Personality and Mental Health Research is thin on the relationship between adolescents involvement in religion and personality and mental health. Theoretically, religiosity is expected to be linked to better mental health and emotional well-being. Religious beliefs can serve as a resource for coping with lifes difficulties (The Lord never gives you more than you can bear); moreover, belief in Gods love and feelings of acceptance within a religious community may enhance ones sense of selfworth. Relatively few studies have been conducted in this area, however. And those studies that do exist find that the association between religious involvement and belief and adolescents self-esteem (the most frequently examined topic) is generally small and frequently not statistically significant.23 However, while the evidence that being religious has a positive effect on adolescents mental health and personality tends to be fairly weak, there is no indication in research studies of negative effects of religiosity on any aspect of well-being. Methodological Concerns Current measures of religiosity in childhood and adolescence are inadequate. As noted earlier, most studies of religiosity in adolescence (and the very few studies of religiosity in childhood) use snapshot measures of religious practice and beliefs, which do not allow for tracking behavior or making comparisons over time. Further, no measures of religiosity unique to younger children were found in our review, which explains our emphasis in this brief on adolescents. In the rare studies that do include preadolescent children, measures tend to be adaptations of the same measures used with older adolescents and adults. The almost exclusive reliance on responses to questionnaires represents another limitation of existing research studies on religiosity and wellbeing. Moreover, the questions used to tap religiosity vary widely across different surveys,28 suggesting that the research literature would benefit from greater standardization of terminology and measures (although, given the inad equacy of current measures, it is too soon to determine which existing measures, if any, may be most useful). Also, frequently the questionnaires used include only one or a few questions (for example, how often respondents attend religious services or how central they consider religion to their life). Information derived in this way may not be able to capture the varying levels of religious belief and practice or the complexity of the religious experience in respondents lives. The lack of longitudinal studies limits understanding of the importance of religiosity in childhood and adolescence in a number of ways. In order to fully address the individual, family, and community influences that predict religiosity or to examine the extent to which religiosity in childhood and adolescence promotes future well-being studies are needed that follow individuals across time. The dearth of such long-term studies means, for example, that we currently cannot say that participating in religious activities when an adolescent is 13, for instance, is related to how well or how poorly that adolescent will do at age 21 on varied measures of well-being. Few studies have used multivariate analyses that take account of confounding factors that may be associated with both religiosity and outcomes. (Multivariate analysis is a method for examining three or more variables at the same time.) Lack of consideration of such factors may lead researchers to overestimate the effects of religious involvement on well-being. For example, being involved in religion may be affected by family and neighborhood factors, such as family structure, risks in the neighborhood, and poverty. These can influence proximity to houses of worship and the capacity to attend services frequently and become actively involved. Few studies have considered possible differences in the impact of religious involvement on subgroups of adolescents. The strength of the effects of religious involvement on adolescent well-being may be influenced by gender, ethnicity, socioeconomic status, or neighborhood characteristics. However, few studies to date have s ystematically evaluated the effects of the characteristics of adolescents and their environments. Failure to do so may lead to over- or underestimation of the importance of religion for different groups of adolescents. For example, in a study described earlier, it was found that religion had a stronger positive influence among adolescents living in distressed neighborhoods than among adolescents living in more stable neighborhoods. 6 The responsibility of raising the children alone carries the stigma of a failed marriage. The chances of succeeding professionally let alone attaining a position of leadership seemed difficult to imagine. According to Reyes it was more advantageous to be a solo parent, in the sense that there is more harmony in their home. To them, there is only one policy and one discipline they were following. Being solo parent is a tough job, he said. The responsibility of shouldering the double burden can be physically and emotionally draining. For other people, being a solo parent may be disadvantageous especially on financial side. In addition to what Reyes started, many parent with financial problems, find them overworked, tired, and as a result become more easily upset and irritable. Bringing up children is a delicate issue; one has to go by instincts in dealing with them. For example, one policy may work for one child but not for the others. Some children can be easily persuaded or motivated while others need to be intimidated, so others usually play it by ear. For some parenting tips Pijuan advised that parent should let their children know that they loved. So that no matter how angry the parent are, no matter how much discipline those parents tried to instill, they will understand that it is for the sake of discipline and not because parents hate them. According to Robert Kilpatrick (1992), he was simply showing love for his daughter, giving her his time and trying to see the world through her eyes. Mothers, fathers, bring a unique presence, a special strength to raising children, says Ray Guarendi, a clinical psychologist and a writer of books entitled Back to the Family. Guarendis book (1993), shows that traditional values, rooted in the bed rock of mutual trust, truth and unconditional love, are still the keys for successful childbearing, and in this setting, fathers bring special gifts to parenting. Sometimes fatherly instincts come easily; sometimes, they have to be cultivated. Culled from real life experienced, is what kids need most from a dad. Someone who shows his love for them. Someone who will spend time with them.Guarendi noted that some of the most important memories kids latch on to about their parents evolve from routine moments in family life. Someone who can see the world through a childs eyes. This is one of the most overlooked rules for a father. Someone who will set limits. Parents reluctant to discipline their children have forgotten an intuition that kids have about discipline and freedom. Furthermore, Liza Ang(1994) said that fathers and mothers can best promote the development of their children in three major ways: Understanding a childs basic needs; Motivating the child behavior and; Serving as models of appropriate behavior. In the study made by Elizabeth Adeva (1994) on the parenting behavior of parents, there should be a better understanding between parents and children, researching out must come both ways. Parents should continually be interested in their childrens welfare. On the other hand, Grace Estanio (1994) found out that parents who show genuine concern for their childrens emotional welfare may find it relatively easier to open lines of communication in the home. Another related study is that Elizabeth Ortega (1995) she pointed that a common parental crime is the lack or even absence of respect for childrens feelings. High regards for our youngsters, sensibility ought to be given prime consideration. In the study made by Nord (1982), after separation, the solo parent is usually glad to have the children with him or her. Everything else seems to have fallen apart, but as long as solo parents have their children, they retain their parental function. Their childrens need for them reassures them of their own importance. The mothers success as a parent becomes even more important to counteract the feelings of low self-esteem that result from separation. Feeling depressed, she knows she must bounce back for her children. Yet after a short period the mother comes to realize that her children do not fill the void by her separation. When a man separates his wife, or vice versa, a family is being broken apart. And when children are a part of that family, its not just the adults who suffer. It has long been recognized that the initial impact of separation can be extremely traumatic for children of all ages. But on the other hand, popular opinion also held that since children were resilient by nature, after the initial shock they tended to adjust or bounce back very quickly. As a result, most professional studies concentrated on the long-range effects separation had on the parents. Recently that trend has changed- it is now recognized that the greatest victims of the separation experience are the children. Kelly (1989), stated that is you are a solo parent your children have a right to love, stability and a future. You are still a family. You are not somehow less of a person because you are in a new role. To provide the environment of success for your children, you have to know you can make it. Nothing breeds confidence like success. One of the biggest problem to a mother is being depressed, worried, and self-concern. Second problem having a lowered standard of living. The concerns of being a mothers is directly affected their children. They cant able to provide the care and other necessities of their children as they felt they should. The study found that with women, earning capacity proves to be a direct determinant of happiness and well-being. Women who did not reach college and who are in the lowest income group are approximately twice as likely to become depressed as the problem of child-raising as those who are educated and hold high-paying, professional jobs, blue-collar women earning low income are three times more apt to complain of lowered standards of living than those in the higher bracket. High wage-earners, on the other hand, have a different problem. Almost a third of them claim that their involvement with members of the opposite sex is the most trying part of solo parenting. Who are in process of divorce is a one of the hardes situation to be in. sometimes happeni between couple, that concerns most people. Somehow divorce is hurtful on both partner to those who undergo, the children end up with the greatest amount of problems. This is a challenge to a child that can develop and not always seen by the naked eye, and do not always come to the surface right away. Sometimes children try to stop the divorce of their mother and father, but some of it will just accept what happened. Some of the children will tell that they are happy for what the decision they had. This is not really the case, as one would see if he or she talk with the child for a while. There are lot of things that divorce does to a family, and there are lot of things that can affect to their children. In some situation the effect are rarely positive and helpful in the perception of others. Divorce has many negative effects on the psychological and social aspects of a childs life. There are lot of psychological aspects on a childs life that can change when their parents undergo to a divorce. As previously mentioned by the researcher a child may not appear initially how they feel about the divorce, but the real feelings of that child will appear in some time. The researcher in an article of the American Academy of Child and Adolescent Psychiatry says, children incorporate repertoires of hatred, impulsive, and violent behavior into their own behavior as a result of observing their parents responses to rage and frustration. A lot of children who are really the witness in the process of divorce of their parents. It will become natural to a child . The child naturally looks to their parents for the example of how to handle certain situations and emotions. In the process of divorce there is so much bitterness and aggression that is expressed by one of them or both parents of that child. To a child who witness this situation is not healthy for them for several reason . The main reasons is that the child can develop some attitudes that is not appropriate. For example being angry and aggression to their parents situation. One of the tools of a child in solving their problems is being angry and the aggressive felt by.. The child becomes like the parents and it has negative impact to others because of not knowing or understanding how to control these feelings. They may often violently lash out to those around him or her that can affect these feelings to occur. It really affect the childs behavior it can result to the next psychological problem that divorce has to their. One of the major effect of divorce is depression. Based on the study conducted by Hetherington, Stanley-Hagan Anderson, they emphasized that there is a greater effect on children the way their parents interact with each other rather than the actual divorce itself. In fact, it is hard to distinct the effects of divorce from a broken relationship. In this way, the bad effect of divorce may be traced back in the individuals differences before the divorce itself, unfortunately these negative effects is related to emotional conflicts and separation which can proceeds to legal divorce. In general, individuals who have experienced a family conflict have a more difficult time catching up with their studies and their extra-curricular activities in school rather than individuals who have a complete family or blended families (Carlos, 1995). However, every child has a different way on adjusting to parental divorce or separation. In some circumstances, children that is a product of a divorce family show only a small negative effect that last for a short period of time; and in few circumstances, some children exhibit a poor adjustment to the negative effects of parental divorce. According to Dacey and Travers, not all children from a broken family exhibits negative effects, some of them grow strong and healthy and later they are the one who supports their family. On what way children become more successful in adjusting to parental divorce? Based on studies conducted by Carlson and Hines, they concluded that children can easily accept the reality of having a broken family if the parents provide continues and coordinated parenting, this can be done if they continue to monitor and discipline their children. This new parenting role requires a problem solving approach, in this approach both the separated parents hide their own problems and conflicts to their children and avoids having disagreements or criticizing each other in front of their children. Accepting the idea of having a broken family can cause some emotional problems to children, this problem sometimes end up of having trouble in meeting their academic and social expectations at school. Simons, Gordon, Conger and Lorenx said that emotional aspects of divorce include feelings of anxiety, depression, guilt and aggression. In most cases, parental separation affects childrens sense of well-being and lowers their self-esteem. Many studies had conducted and reveal that a great number of couples planning to have a divorce refuse to believe that divorce can cause a negative effect on their children. A study conducted by the Institute of American Values that was released in 2002 reveals that unhappily married adults who end up in a divorce doesnt exhibit any emotional or psychological improvements compared to those couples who stayed married for the rest of their lives. According to several studies, divorce doesnt improve your emotional health but instead it makes your emotional health worse. This is due to the stress and financial burden a couple is facing during the divorce process. These are some of facts about divorce you might not knowà ¢Ã¢â€š ¬Ã‚ ¦. 1. A study created by the Institute for American Values reveals that eight out of 10 couples who dont continue on the idea of divorce become happy couples five years later. 2. Almost half of American children see their parents break up in person. Then half of them will also witness the breakup of their parents second marriage. Many couples engage in divorce and then end up remarrying another individual without knowing the true reason of their marriage problem with their first marriage. This is the main reason why second marriage divorce rate is higher compare to the first marriage. Foreign Studies According to the Journal of Child Psychology and Psychiatry, teenagers that is raised by a single-parent or in a blended family are three times more likely to seek a psychological help within a given year. These are some of the other outrageous statistics about the effect of divorce on children: According to Dawson (Family Structure and Childrens Health and Well-being Journal of Marriage and the Family), twenty to thirty-five percent of children who are living with both biological parents are physically healthy than those from broken homes. Children who have divorced parents have greater possibility to experience injury, asthma, headaches and speech defects than those children whose parents are intact. According to Wallerstein (The Long-Term Effects of Divorce on Children Journal of the American Academy of Child and Adolescent Psychiatry 1991), after six years of parental marriage separation, a study of children revealed that even though many years have passed, these children still feel lonely, unhappy, anxious and insecure. According to McLanahan and Sandefur (Growing Up With a Single Parent: What Hurts, What Helps Harvard University Press 1994), Children who have divorced parents are approximately two times more expected to drop out of high school than those children whose parents are intact. According to Angel and Worobey (Single Motherhood and Childrens Health), fifty percent of children with divorced parents are more probable to develop health problems than those with intact parents. According to Fagan, Fitzgerald and Rector (The Effects of Divorce On America), fifty percent of those children who are born this year with both parents, before reaching their 18th birthday, they will experience the divorce of their parents. Hopefully these statistics may ultimately cause you and your spouse to sincerely consider all the cost of divorce before you make the final choice. Based on these statistics, it becomes clear that children need secure, loving homes with both parents. There is, of course an omission to every rule, and in this case it is households where violence is taking place. Children should under no situation remain in a violent ambiance that is unsafe for them. If both of you have just grown apart, or fell out of love and if there is no violence enchanting place in your marriage, for your childrens sake, I advise you to seek out help for your marriage before you give up completely. It has been expected in the United States today that almost half of all couples that walk down the aisle will rashly have divorce, but how about the clause until death do us part? Over time, there have been many theories obtainable as to why divorce occurs and why these tolls have enlarged so radically over the last 30 years. Some think that the country may take part in a role; others suppose that the span of the courtship plays an significant piece; cohabitation preceding to wedding increases the chance that separation will result; or not cohabitating prior to marriage may add as the evolution era is too stressful; still others think that the separation progression is too simple; if laws were stricter and divorces were further hard to get, these divorce statistics would get better over era. At this era, although elevated, the separation tempo has decreased to some extent lessening the minds of the American public. There is still small hope that these information will ever diminish completely. In this fast paced civilization that we exist in nowadays, it must to be simple for us, the American public, to be aware of this phenomenon. The standard American Family has both parents in the place of work, financial stress, job discontent, children in school activities and sports, high demand lifestyles and generally small time to center on the familys group cohesiveness. Although Waite and Lillard (1991) viewed that children, especially young children, present and improve marital steadiness, environmental stressors and everyday labor are often more than a parental relationship can endure. These standard stressors alone can make much chaos, turmoil and in time lead to marital damage, argument and divorce. There is a current data which supports that stress in a broken family is mostly affecting the children. Divorce is seen, as the cause of the negative events and psychological distress to the youths. One explanation purposed by Katherine Effects on Adult Relationships Many studies show that family conflict was typically a strong precursor to divorce and lead children from divorced families to rate their relationships as having greater family conflict. Those from intact families reported more cohesion, expressiveness, sociability, and idealization and less conflict than those from divorced families. However, coming from a divorced family did not affect young adults self-esteem, fear of intimacy, or relationship satisfaction, but it did affect fears and expectations for divorce (Kirk, 2002). In-depth studies strongly indicate that the attitudes surrounding marriage and success in marriage is transmitted between generations in divorced families. Men and women from divorced families tend to score significantly lower on several measures of psychological well-being and more likely to be divorced themselves (Franklin, Janoff-Bulman, Roberts; 1990). This trend has the potential to have social impact on our culture because the evidence suggests that adult children of divorce have relationship problems that lead to divorce in their marriages as well, which could lead to a perpetual cycle of this phenomenon. Perhaps the greatest problem associated with divorce is that it does appear to be a cyclical phenomenon. An estimated 40% to 50% of children born in the U.S. in the 1980s experienced parental divorce (Fine, Moreland, Schwebel, 1983). Women who experience parental divorce have a 60% higher divorce rate than their counterparts; while men whose parents divorced have a 35% higher rate of divorce than men whose parents remained married (Glen Shelton, 1983). It seems clear that people from divorced families are more likely to be divorced themselves and therefore convey the impression that marital dissolution is more acceptable. Amato (1987) states that adult children of divorce feel more pessimistic about their chances of life-long marriage and evaluate divorce less negatively than do other young adults. Students experiencing post-divorce conflict were more likely to have engaged in premarital sexual intercourse, their satisfaction with their current relationship was lower, and they showed a decline in the parent-child relationship. These adult children of divorce also expressed more difficulty in finding people with whom they could establish relationships (Morris West, 2001). Judith Wallerstein (2004) has been one of the leading researchers on the phenomenon of divorce and its impact on adult relationships. Her 25 y

Skin to Skin Contact in Nursing

Skin to Skin Contact in Nursing Introduction Nowadays, separation of mothers from their newborn babies at delivery has become a usual practice despite the escalating evidence that this may have negative effects on the newborn. A growing volume of research supports skin to skin contact between the mother and the newborn in the immediate post-delivery period. Skin to skin contact is defined as placing the naked newborn baby, prone covered across the back with a warm blanket, on the mothers bare chest instantaneously following birth. A substantial number of studies showed that early skin to skin contact between the mother and the newborn is beneficial to the newborn. Some of the benefits of skin to skin contact include stabilization of the newborns body temperature through thermoregulation, regulation of heart rate and regulation of respiratory rate (Wallace Marshal, 2001). Additionally, early skin to skin contact facilitates the initiation of breastfeeding, helps neonatal thermoregulation and promotes maternal-infant bonding (Dabrowski, 2007; Wallace Marshal, 2001). Skin to skin contact may also ensure colonization of the baby with the mothers own skin flora, for which the child will have some resistance (Wallace Marshal, 2001). Despite its aforementioned benefits and despite the UNICEFs Baby Friendly best practice campaign which calls for early skin to skin contact, this practice is still not being implemented in the labor room in Bahrain. This can be due to lack of labor room nurses knowledge about the benefits of skin to skin contact. Therefore, the purpose of this study is to assess the current knowledge level of labor room nurses about skin to skin contact. The problem statement is: what is the perception of labor room nurses towards skin to skin contact between mother and the newborn? The research questions are (1) what do labor room nurses know about skin to skin contact?, (2) what are the factors labor room nurses identify as barriers to implementation of skin to skin contact, (3) what are the factors labor room nurses identify as facilitators to implementation of skin to skin contact? Identifying knowledge level of labor room nurses will help in designing and implementing in-service education programs to educate nurses about the importance of skin to skin contact. Additionally, identifying the barriers and facilitators of skin to skin contact will help in designing interventions to decrease the barriers and increase the factors that will facilitate skin to skin contact. Increasing knowledge level of labor room nurses, decreasing the barriers and increasing the factors that facilitate skin to skin contact will help in increased implementation of skin to skin contact in the labor rooms in Bahrain. Conceptual definition: 1. Skin to skin contact: Placing the naked newborn on the mothers bare chest immediately after birth. 2. Knowledge: Information about skin to skin contact 3. Barriers: Factors that decrease the likelihood of implementing skin to skin contact 4. Facilitators: Factors that encourage the implementation of skin to skin contact Operational definition: 1. Skin to skin contact: placing the naked newborn baby, on his/her stomach covered across the back with a warm blanket, on the mothers bare chest for at least 15 minutes starting immediately after birth. 2. Knowledge: the amount of information labor room nurses have about how to implement skin to skin contact and the benefits of skin to skin contact. 3. Barriers: the factors that prevent labor room nurses from implementing skin to skin contact. 4. Facilitators: the factors that help labor room nurses to implement skin to skin contact. One limitation of this study was the difficulties we encountered in trying to meet with the key stakeholders. Their busy schedules prevented them from devoting enough time to understanding our study. Another limitation was the fact that our group could not meet as frequently as we would have liked. Carrying out as group had several limitations due to other commitments it was difficult to meet frequently.

Swann’s Way Essay -- Literary Analysis

Memory takes centre stage in this novel, which departs from the traditional Nineteenth Century novel in that the narrative does not follow one protagonist throughout. In ‘Swann’s Way’ the protagonist is Marcel, but Proust, a modernist writer uses ‘distancing’ to create â€Å"an art of multiplication with regard to the representation of person ... creating aesthetics of deception for the autobiographical novel.† (Nalbantian, 1997, p.63). Also Proust referred to his narrator as the one who says ‘I’ and who is not always me.†(ibid). Proust’s highly subjective approach to fiction suits his subject of memory recall and the author uses this extract to analysis the voluntary or consciousness and the involuntary or subconsciouses memories. Marcel discovers through experience that intellectualising does not allow memories to resurface but familiar daily domestic sensations do. It is the â€Å"all powerful joy† and â€Å"exquisite pleasure† (p.58) of this subconscious memory recall which Proust is celebrating. The tone of the text is dreamlike and almost ecstatic, emphasising the spiritual aspect of memories. Proust uses lyrical words such as â€Å"fluted scallop of a pilgrim’s head† (p.58) which echoes â€Å"the little scallop-shell of pastry, so richly sensual under its severe, religious folds,† (p.61). This imagery associates the madeleines with sensuality and the cakes evocatively recall sexual fantasies. The lyrical vocabulary attempts to persuade the reader that the subconscious and involuntary memory recall provides â€Å"the effect which loves has of filling me with a precious essence; or rather this essence was not in me, it was myself.† (p.58). Renza suggests that â€Å"memories [are] literally made new again by their introduction into the proleptic course of na... ...1980, p.53) and an â€Å"autobiographical consciousness [which] is that consciousness which thinks about itself â€Å"(Ibid,p.49). Swann’s Way is partly autobiographical. Yet it is also a literary novel which reflects upon memory and â€Å"creates a metamorphical representation of universal truths† (Lee,2000,P.89), which the reader can share in, as such it transcends Proust’s lifetime and can be emphasised with today, which can be seen from its current popularity. Proust’s text is one of â€Å"all-powerful joy† equating memories with happiness. He â€Å"manipulated the very genre of the autobiographical novel in order to convey his aesthetics regarding life and art.† (Nalbantian,1907.p.99). Deciding whether Swann’s Way is true or not is not as important as reading its evocative and beautiful language and feeling at one with Proust that memories are somehow more fulfilling than reality. Swann’s Way Essay -- Literary Analysis Memory takes centre stage in this novel, which departs from the traditional Nineteenth Century novel in that the narrative does not follow one protagonist throughout. In ‘Swann’s Way’ the protagonist is Marcel, but Proust, a modernist writer uses ‘distancing’ to create â€Å"an art of multiplication with regard to the representation of person ... creating aesthetics of deception for the autobiographical novel.† (Nalbantian, 1997, p.63). Also Proust referred to his narrator as the one who says ‘I’ and who is not always me.†(ibid). Proust’s highly subjective approach to fiction suits his subject of memory recall and the author uses this extract to analysis the voluntary or consciousness and the involuntary or subconsciouses memories. Marcel discovers through experience that intellectualising does not allow memories to resurface but familiar daily domestic sensations do. It is the â€Å"all powerful joy† and â€Å"exquisite pleasure† (p.58) of this subconscious memory recall which Proust is celebrating. The tone of the text is dreamlike and almost ecstatic, emphasising the spiritual aspect of memories. Proust uses lyrical words such as â€Å"fluted scallop of a pilgrim’s head† (p.58) which echoes â€Å"the little scallop-shell of pastry, so richly sensual under its severe, religious folds,† (p.61). This imagery associates the madeleines with sensuality and the cakes evocatively recall sexual fantasies. The lyrical vocabulary attempts to persuade the reader that the subconscious and involuntary memory recall provides â€Å"the effect which loves has of filling me with a precious essence; or rather this essence was not in me, it was myself.† (p.58). Renza suggests that â€Å"memories [are] literally made new again by their introduction into the proleptic course of na... ...1980, p.53) and an â€Å"autobiographical consciousness [which] is that consciousness which thinks about itself â€Å"(Ibid,p.49). Swann’s Way is partly autobiographical. Yet it is also a literary novel which reflects upon memory and â€Å"creates a metamorphical representation of universal truths† (Lee,2000,P.89), which the reader can share in, as such it transcends Proust’s lifetime and can be emphasised with today, which can be seen from its current popularity. Proust’s text is one of â€Å"all-powerful joy† equating memories with happiness. He â€Å"manipulated the very genre of the autobiographical novel in order to convey his aesthetics regarding life and art.† (Nalbantian,1907.p.99). Deciding whether Swann’s Way is true or not is not as important as reading its evocative and beautiful language and feeling at one with Proust that memories are somehow more fulfilling than reality.

Superman - All American Essay -- essays research papers

Superman, All-American Hero Gary Engle describes Superman as the ultimate American, â€Å"Superman is the greatest American hero† (Engle, 677). After reading three comic books I notice an occurring theme of wanting to protect what is good, even though the comic books chosen span over eleven years. Several distinct things to Superman’s personality are his cape, the respect he has for others, the respect others have for him, his intelligence, his protection of all life and what is right, his origin, and the sacrifices he makes. Superman is considered to be the greatest American hero of all time. The Superman epic has gone on for years and years; yet the story line has always remained the same: The core of American myth is Superman consists of a few basic facts that remain unchanged throughout the infinitely varied ways in which the myth is told – facts with which everyone is familiar, however marginal their knowledge of the story. Superman is an orphan rocketed to Earth when his native planet Krypton explodes; he lands near Smallville and is adopted by Jonathan and Martha Kent, who inculcate in him their American middle-class ethic; as an adult he migrates to Metropolis there he defends America – no, the world! no, the universe – from all evil and harm while playing a romantic game in which, as Clark Kent, he hopelessly pursues Superman, who remains aloof until such time as Lois proves worthy of him by falling in live with his feigned identity as a weakling. That’s it. (Engle, 678). This is the same in any tale of Superman, the same occurring theme. This adds character to Superman, and explains why he is so all-American. Firstly, Superman is an alien, to the United States and to the world. But is he really that different from you and me? We are all descended from people who were immigrants to America. Engle writes: â€Å"All Americans have immediate sense of their origins elsewhere† (Engle, 678). So doesn’t it make sense that everyone that fights or works for our natural freedoms are aliens, the soldiers, the doctors, the teachers, and Superman himself? â€Å"Like the peoples of the nation whose values he defends, Superman is an alien† (Engle, 678). Like all aliens the reason for coming to this country is to make something better of ones self. Where one may run any kind of business they please and not worry about someone else intervening because they simply can. Superman ... ..., to stand up and fight for what he/she believes in. Superman finally kills the creature but in the process end up dying himself. This is the sacrifice Superman makes for his people: he loses his life and his true love Lois. But it was all worth it in his eyes because he was protector of his nation. Superman had many things going for him, his invincibility against the humans, his strength, and most of all his love for Lois Lane. Superman could have easily fled and would have never been seen or herd from again. But to him America was worth his sacrifice of everything he has, including his life. Any true American is expected to sacrifice his life for his country. Superman is an astonishing being. His self-sacrifice presents an ideal of what any soldier should do for his country. His politeness is an ideal for how every person should behave. His ability not to overreact is an example of what to be like in a dangerous situation. Superman is a glorified all-American and would do anything for the people. He goes beyond the call of duty to make life easier on at least one other person. Without a doubt everyone should know why Superman is considered the greatest American hero of all time.

POSITIONING SIX SIGMA WITHIN THE MANAGEMENT ACCOUNTING AGENDA

3.1 IntroductionIn the old chapter, the treatments focused on developments in the constructs of quality direction, come oning from its original limited function of review to its present province as an built-in portion of concern scheme through strategic quality direction ( SQM ) . This chapter traces the parallel historical developments in cost and direction accounting from its traditional cost accounting phase to its current phase that addresses the demands of administrations runing in dynamic and competitory contexts and explores the acceptance of quality issues within the scope of direction accounting. The chapter commences with an overview of the historical developments in accounting that led to be and direction accounting. From this literature, an analytical model is put frontward to: Discuss the major phases taking to the development in cost and direction accounting paying peculiar attending to the direction of quality at each phase ; and Discuss the interface between direction accounting patterns and SS quality enterprise.3.2 Historical DEVELOPMENTS IN ACCOUNTINGIn its earliest signifier, accounting focused chiefly on proper mark maintaining and net income coverage ( Johnson, 1991 ) . Although these two maps continue to play a cardinal function in the accounting systems, accounting patterns have progressed to cover wider concern activities and applications such as the direction of quality enterprises ( IFAC, 1993 ) . Following these developments, Lenhardt and Colton ( 2000: 21 ) , analysed accounting patterns into three types: Historical – uses cost information that has a historical or consequences perspective and whose intent is to enter what has happened in the past. Peoples outside the company who typically use such information, include bankers, shareholders, creditors, bondholders, regulators and taxing governments. Real clip – uses cost information that has a current position and is utile to people and squads doing existent clip determinations about concern procedures. Strategic – uses cost information that has a advanced, strategic position and is utile to those doing pricing and other strategic determinations about the company ‘s hereafter. The 2nd position affecting existent clip patterns and their development is normally referred to as cost and direction accounting patterns. The literature has provided a figure of models to analyze the development of cost and direction accounting. Some of these authors have traced the development from its beginning ( Johnson, 1972 ; Chatfield, 1974 ; Chandler, 1977 ; Johnson and Kaplan, 1987 ) , while others have either looked at the state specific developments ( Bhimani ( 1996 ) and Dugdale and Jones ( 2003 ) for UK developments ; Virtanen et Al. ( 1996 ) for Finnish developments ; Scherrer ( 1996 ) for German developments ) , or the modern strategic direction accounting developments ( Lee, 1987 ; Luft, 1997 ; Srikanthan, 2004 ) . None of this literature has traced the developments at the interface between direction accounting and quality direction. The purpose of this chapter is to utilize an analytical model proposed by International Federation of Accountants ( IFAC ) to discourse the altering function of direction accounting and its interface with alterations in quality direction.3.3 PROPOSED IFAC FRAMEWORKIFAC ( 1998 ) in its Statement on Management Accounting Concepts analysed the development and alteration in direction accounting through the undermentioned four recognizable phases: Phase 1 – Prior to 1950, the focal point was on cost finding and fiscal control, through the usage of budgeting and cost accounting engineerings ; Phase 2 – By 1965, the focal point had shifted to the proviso of information for direction planning and control, through the usage of such engineerings as determination analysis and duty accounting ; Phase 3 – By 1985, attending was focused on the decrease of waste in resources used in concern procedures, through the usage of procedure analysis and cost direction engineerings ; Phase 4 – Beyond the mid-1980 ‘s attending had shifted to the coevals or creative activity of value through the effectual usage of resources, through the usage of engineerings, which examine the drivers of client value, stockholder value and organizational invention ( IFAC, 1998. parity. 7 ) . Harmonizing to IFAC ( 1998. parity. 9 ) , ‘each phase of development represents version to a new set of conditions confronting administrations, by the soaking up, reshaping and add-on to the focal point and engineerings used antecedently ‘ . In Stages 1 and 2 the direction accounting developments focused on traditional proficient activities and the proviso of information ( IFAC, 1998. parities. 17 and 19 ) . During these phases, the information refering quality was non captured in the direction accounting literature ( Yasin et al. , 2005 ) . A critical displacement between Stage 2 and Stages 3 and 4 is the alteration in focal point from information proviso towards resources direction in the signifiers of waste decrease ( Stage 3 ) and value coevals or creative activity ( Stage 4 ) . This displacement promoted the widespread usage of quality oriented concern patterns and schemes ( Yasin et al. , 2005 ) . The subsequent subdivisions will analyze these developments with ment ion to IFAC ‘s four phases of development.3.3.1 Phase 1: Cost finding and fiscal controlBetween 1880 and mid-1920s rapid developments in cost accounting theories and techniques gave a existent drift to the growing of cost accounting. During this period rehearsing comptrollers and industrial applied scientists contributed widely to the development of cost accounting literature ( Littleton, 1933 ; Solomon, 1968 ) . Solomon ( 1968 ) referred to this period as the â€Å" costing Renaissance † . Initially cost accounting information was developed for the intent of merchandise costing and net income finding, but over clip this function evolved to include elements of planning, control and decision-making ( Solomon, 1968 ) . These major developments marked the footing for traditional cost direction accounting patterns ( Johnson and Kaplan, 1987 ) .Merchandise costing and net income findingMerchandise costing and net income finding has long been the map of cost accounting. Garne r ( 1954 ) traced the development of merchandise costing and net income finding to the early ‘domestic ‘ structured system, under which the whole fabrication procedure was wholly under the control of the proprietors. Johnson and Kaplan ( 1987 ) noted that the proprietors of individual activity concerns created new accounting processs to command the end product from internal procedures. This attack was similar to the craftsmen ‘s quality development patterns discussed in the old chapter. In a ‘domestic ‘ structured system, the proprietors devised input cost steps such as stuffs cost and transition costs to enter the ‘price ‘ of end product from internal operations ( Johnson and Kaplan, 1987: 7 ) . Even in the early old ages, the proprietors of centrally controlled individual activity concerns held the sentiment that by efficaciously pull offing the costs of their internal concern procedures greater value could be achieved ( Johnson and Kaplan , 1987 ) . However, restrictions on cost accounting measuring restricted the range for quality cost measurings ( Johnson and Kaplan, 1987 ; Yasin et al. , 2005 ) . With the oncoming of the industrial revolution internal administrative procedures were established to co-ordinate multiple production activities ; runing costs were generated to measure public presentation and luxuriant cost coverage mechanisms were devised, peculiarly for direct labor and stuffs ( Smith, 1995: 7 ) . For illustration, Johnson and Kaplan ( 1987 ) study that the development of an integrated dual entry cost accounting system helped direction supervise the efficiency of internal procedures and employee public presentation and later formed the footing for the development of a public presentation related wagess and incentive strategy. Despite the strong concern for commanding internal costs, quality cost measuring was non considered a portion of the direction accounting map. Alternatively, the implicit in rules of merchandise costing and net income finding provided the way for a broad organizational planning and control function ( Black and Edwards, 1979 ; Johnson and Kapl an, 1987 ) .Planing and controlIn the early 20th century, planning and control tools such as standard costing and discrepancy coverage were introduced as portion of the direction accounting map ( Solomon, 1968 ) . Standard bing formed an built-in portion of production planning, while discrepancy analysis was used for cost control. Solomon ( 1968 ) noted that the first mention to â€Å" direction by exclusion † was founded in Taylor ‘s celebrated paper on â€Å" Shop Management † that was closely linked to early quality control and that Taylor ‘s construct of standard procedures and standard operating clip ( clip and gesture survey ) was used as the footing for the development of standard costing. This demonstrates that the rules of standard costing are derived from Taylor ‘s scientific direction theory and thoughts of quality control discussed in Chapter 2. Therefore, even in the early portion of the 20th century there were indicants of a nexus betwee n alteration direction schemes and direction accounting systems. Another important development in Stage 1 was the development of concern budgeting techniques ( Black and Edwards, 1979 ; Johnson and Kaplan, 1987 ) . Business budgeting was founded on the rules of governmental budgeting processs used in England and US ( Black and Edwards, 1979 ) . In contrast to standard costing, a budgetary control system involves all the maps and sections in an administration. Despite including all maps and sections in the budgeting procedure, quality costs budgeting was non considered as a portion of the direction accounting map.Short-run decision-makingThe concluding development of early cost accounting information was the proviso of cost information for decision-making. Harmonizing to Johnson ( 1981 ) , in the early old ages transition costs were used for the intent of pricing determinations. In ulterior old ages, increased jobs with ‘price repairing ‘ created uncertainties in the back uping historical based cost accounting system ( Solomon, 1968 ) . Academicians observed the deficiency of relevancy of historical costs for future decision-making, which led to the development of a ‘modern ‘ cost accounting system aimed at bettering internal decision-making and control ( Black and Edwards, 1979 ) . The new cost information system emphasised that for effectual determination doing it is of import to separate variable costs from fixed costs, and relevant costs from irrelevant costs. Despite a displacement to a forward looking cost information system, the importance of mensurating quality costs or measuring the success of quality attempts was non mentioned in the direction accounting literature. The categorization of costs into fixed and variable elements had deductions both for bettering the planning and control procedure and short-run decision-making ( Black and Edwards, 1979 ) . Any betterments in public presentation concentrated on commanding the variable elements of entire costs. Consequently, these developments increased the value of cost accounting information in three cardinal positions: 1 ) â€Å" Co-ordination of Operations † , 2 ) Performance Evaluation † and 3 ) â€Å" Decision -Making † ( Black and Edwards, 1979: 16 ) . There was nevertheless, limited sharing of these functions with other concern maps within the administration ( Yasin, et al. , 2005 ) . As such, the issues and challenges of pull offing quality attempts continued to come on without aid from the cost accounting map or profession. Overall, the traditional direction accounting tools and techniques developed in Stage 1 pursued fabrication and organizational aims. IFAC ( 1998. parity. 19 ) referred to this period of the development in direction accounting as a period of â€Å" proficient † activity necessary for the chase of organizational aims. The direction of quality remained the sole sphere of the quality direction staff, fabrication and production technology section forces and merchandise design and technology section forces ( IFAC, 1993. IMAP 5, parity. 29 ) . A closed system position of quality had small interaction with external elements such as providers and clients every bit good as the internal accounting subsystem ( Yasin et al. , 2005 ) . As such quality information was neither captured by the accounting map, nor was it reported to the corporate quality direction entities throughout the administration ( Yasin et al. , 2005 ) . Hence, the direction accounting development in Stage 1 progressed frontward disregarding the developments of quality attempts. Possibly this absence of involvement in quality attempts can be attributed to two primary grounds ( Johnson and Kaplan, 1987 and Johnson, 1992 ) . First, the accounting profession after World War 1 stipulated stiff accounting regulations that prohibited the development of direction control systems for more effectual determination devising. Second, faculty members progressively encouraged the usage of fiscal accounting information for managerial decision-making, which closed the mentality of future directors to wider applications.3.3.2 Phase 2: Passage to direction accountingA displacement from cost accounting to direction accounting, which involved a displacement from pr oficient focussed activities to managerial centred duties, occurred chiefly in the fiftiess. Managerial centred duties relied largely on the proviso of information for more effectual planning and control determinations ; hence it contributed to the accounting information epoch ( IFAC, 1998 ) . Despite this information oriented attack, the accounting information system failed to capture information refering quality ( Yasin et al. , 2005 ) . Alternatively, to guarantee proper answerability in a multi-divisional organizational construction, â€Å" duty Centres † and â€Å" duty accounting † was developed, therefore supplying the drift for direction accounting to be applied to more complex countries like divisional pricing and long term planning and control determinations ( Anthony, 2003 ) .Divisional pricing, long term planning and control determinationsIn mid-1950s, the incorporation of vertically integrated multi-activity houses and multi-divisional construction changed the original map of direction accounting ( Johnson and Kaplan, 1987 ) . For illustration, a new focal point on â€Å" duty accounting † led to the development of transportation pricing policies such as market based pricing and cost plus pricing schemes every bit good as long term planning and control techniques ( Antony, 2003 ) . Johnson and Kaplan ( 1987 ) study that with the development of duty accounting, investing duties shifted from the market to exceed direction who were so accountable for decentralized divisional public presentations. Despite the major restructuring of duties, pull offing quality betterments continued to stay outside the sphere of the direction accounting map. Another development in this phase was capital budgeting techniques. Capital budgeting techniques ab initio focused on accounting steps such as the payback period and return on investing ( ROI ) steps, but with the development of the clip value of money construct, discounted hard currency flow ( DCF ) methods such as NPV and IRR were introduced for measuring long term determinations ( Johnson and Kaplan, 1987 ) . During the same clip, GE Corporations pioneered and promoted the residuary income attack to get the better of some of the failings identified in the ROI step ( Johnson and Kaplan, 1987 ) . Today, these methods continue to play a critical function in the rating of capital outgo activities ( Smith, 1995 ) . The capital budgeting developments coincides with the scientific quality control developments and both had their beginnings in industry. Despite sharing a similar origin, merely capital budgeting developments gained acknowledgment in the direction accounting literature, whil e quality steps remained the concern of the non-accounting map ( Johnson and Kaplan, 1987 ; Morse, 1993 ) . Overall, the direction accounting developments in Stage 2 continued to function the traditional cost accounting maps. Harmonizing to Martin ( 1997 ) , most companies used traditional cost accounting systems along with production control systems, nevertheless, these systems were non decently designed to capture or supervise the public presentation of quality enterprises. Albright and Roth ( 1992 ) add that early quality motion progressed frontward with really small aid from the accounting map. During this period, factory chiefs with proficient expertness carried out traditional quality review and control processs ( Bromwich and Bhimani, 1994 ) . Further, both the direction accounting and quality developments were linked to the plants of non-accounting professionals, like the industrial applied scientists and production applied scientists ( Littleton, 1933 ; Garner, 1954 ; Soloman, 1968 ; Flood, 1993 ) . Even so, quality direction concerns were ignored in the direction accounting liter ature. Johnson and Kaplan ( 1987 ) noted that despite considerable alterations in the nature of administrations and the dimension of international competition, there have been no major publications by practicians or faculty members depicting inventions such as quality enterprises in the direction accounting literature before 1980.3.3.3 Phase 3: Nipponese influence and passage to SMABy 1985, the direction accounting focal point on information proviso ( Stage 2 ) was revised in IFAC Stages 3 and 4, where information became an organizational resource, along with other organizational resources. The cardinal focal point in Stage 3 was the decrease in waste in resources used in concern procedures, through the usage of procedure analysis and cost direction engineerings ( IFAC, 1998. parity. 7 ) . Bromwich and Bhimani ( 1994 ) noted that the direction accounting developments during this period were largely promoted by Nipponese industries that adopted quality as their cardinal competitory t ool. For case, the chase by Nipponese industries of strategic organizational aims, particularly in the country of cost decrease, formed the beginning of a new construct of strategic direction accounting ( SMA ) in the West ( Bromwich and Bhimani, 1994 ) . Further, a new focal point on waste decrease led to the development and the widespread acknowledgment of quality direction in the direction accounting literature ( Bromwich and Bhimani, 1994 ) . The Nipponese administrations who dominated the universe in choice direction during this period, focused on three cardinal developments that changed production methods to run into consumer demands: 1 ) merely in clip stock list system ( JIT ) , 2 ) entire quality control and 3 ) computing machine integrated fabrication ( CIM ) systems ( Johnson and Kaplan 1987 ; Monden and Sakurai, 1989 ) . From a strategic position, these techniques were besides utilised by Nipponese top direction for mark costing exercisings which contributed to be direction through the accent on be aftering cost decreases from the design and development phases to fabrication ( Bromwich and Bhimani, 1994: 176 ) . Over clip, the successful application of these techniques by Nipponese industries triggered a global revolution in fabrication operations which resulted in a new way for best patterns in direction accounting ( Bromwich and Bhimani, 1994 ) . The subsequent subdivisions will supply a brief treatment on the t hree cardinal direction techniques developed by the Japanese.Merely in clip ( JIT ) stock list systemJIT was originally developed at the Toyota car works and has been designed to cut down the degrees of natural stuffs and work in procedure stock lists ( Johnson and Kaplan, 1987 ) . The debut of JIT had significant effects on accounting ( McWatters et al. , 2001 ) as important elements of conventional stuff cost accounting became excess and were replaced by modern techniques, such as back-flush accounting, and a cost benefit attack statement was used to supervise the JIT system ( Drury, 2000 ) . The JIT system provides existent clip information in non-financial footings, and this therefore led to the extended used of non-financial indexs in Japan ( Bromwich and Bhimani, 1994 ) . The quality criterions implemented under JIT focal point on the decrease of non-value adding activities, such as the decrease of stock list storage and retention costs, which are elements closely linked to mo dern quality direction enterprises that besides had important deductions for direction accounting ( Bromwich and Bhimani, 1994 ) .Entire quality controlIn the 1970ss, Nipponese companies adopted entire quality control, a doctrine aimed at zero defects ( Johnson and Kaplan, 1987 ) . In this attack, quality was built into the design phase and merchandises were produced in conformity with the design specification. Harmonizing to Johnson and Kaplan ( 1987 ) companies implementing zero defect plans, worked closely with providers to guarantee defect free points were delivered therefore, extinguishing the demand for incoming review. To measure the success of quality enterprises, quality cost were analysed into conformity ( bar, and assessment costs ) and non-conformance costs ( internal failure and external failure costs ) and these developments were later incorporated in direction accounting text editions ( Drury, 2000 ) .Computer integrated fabrication ( CIM ) systemThe development of ne w direction patterns such as JIT and entire quality control finally led to the increased usage of digital computing machine production engineering that has non gone unnoticed by the direction accounting map ( Johnson and Kaplan, 1987 ) . Harmonizing to Johnson and Kaplan ( 1987 ) , computing machine integrated engineering enabled greater fabricating flexibleness with improved quality and dependability. A decently implemented CIM system should be closely linked with other systems in the administration. For illustration, in an administration, CIM is ab initio linked to the design phase by a system referred to as computing machine assisted design, and this system is so linked to a computing machine aided fabrication system ( McWatters et al. , 2001 ) . The impact of extended fabrication mechanization and engineering has revolutionised the manner administrations operate. These alterations, which were adopted with the purpose of accomplishing entire quality control in the production map, were incorporated as a portion of the direction accounting map ( Bromwich and Bhimani, 1994 ) . Overall, the direction accounting developments from Stage 3 onwards began back uping the direction of strategic quality attempts. During this period, concern administrations found it necessary to broaden their accent from an efficiency-only based orientation to an orientation that integrates efficiency and quality to accomplish organizational effectivity ( Yasin, et al. , 2005: 323 ) . As discussed in Chapter 2, the station World War diminution of American endeavor fight and public presentation were attributed to the failure of direction accounting patterns to accommodate to the demands of the â€Å" new † endeavor that included the planning and control of quality concerns ( Johnson and Kaplan, 1987 ) . Consequently, the National Association of Accountants, now the Institute of Management Accountants, influenced by Nipponese inventions, published a monograph in 1987, that was designed to present comptrollers to quality issues, and this later led to quality direction being offi cially recognised as a important portion of direction accounting map ( Morse et al. , 1987 ) . The IMA besides worked closely with the American Society of Quality to print a volume on quality based cost direction that promoted a customer-oriented attack to direction coverage ( Atkinson et al. , 1994 ; Smith, 1995 ) .3.3.4 Phase 4: Widespread usage of SMA patternsHarmonizing to IFAC ( 1998. parity. 32 ) , direction accounting developments in Stage 4 were largely concern with the effectual usage of organizational resources, and this involved back uping strategic placement, and developing or accommodating the direction schemes necessary for organizational success and endurance. From a strategic point of position, Srikanthan ( 2004 ) notes that SMA techniques gained widespread acknowledgment in the direction accounting literature, as a tool for better resource direction and value coevals. The direction accounting developments during this period were strongly influenced by emerging strat egic direction patterns such as value based direction, and quality direction ( McWatters et al. , 2001 ) . Srikanthan ( 2004 ) adds that many techniques developed during this period focused on turn toing the critical success factors needed for a concern to obtain sustainable competitory advantage in its markets. Hence, the major component that distinguishes SMA from old accounting patterns is the acceptance of advanced schemes that emphasise external organizational factors such as planetary competition ( Ward, 1985 ) .SMA techniquesThe SMA techniques are influenced by both external factors and internal procedures ( Srikanthan, 2004 ) . The former techniques include life rhythm costing, benchmarking, supply concatenation direction and strategic quality direction enterprises. While the latter include value concatenation direction, theory of restraints, procedure direction, activity based direction, and the development of an integrated or balanced public presentation measuring system. In recent old ages, the widespread application of SMA techniques has extended the boundaries of direction accounting patterns across other disciplinary countries ( Bromwich and Bhimani, 1994 ; IFAC, 1998 ) . Hence, Otley ( 2001: 259 ) suggested that research in direction accounting should switch from its accounting beginnings to integrate â€Å" the direction back into direction accounting † . Previous literature besides suggests that most SMA techniques tend to overlap in their applications. For case, life rhythm costing was introduced as a selling scheme, whereby all phases ( planing to marketing ) in providing a merchandise were analysed, and benchmarked with prima rivals utilizing rival analysis ( McWatters et al. , 2001 ) . Similarly, from a quality direction perspective the value concatenation analysis and internal benchmarking procedures helped houses place their degree of public presentation for each concern activity ( Chiang, 2002 ) , while a balanced public presentation measuring system is used to show the nexus between productiveness, quality, and net incomes ( Harrington, 1996 ) . Along this line of statement, Kaplan and Norton ‘s ( 1992 ) balanced scorecard attack has been extremely recommended to measure quality enterprises such as TQM ( Talwar, 1993 ) and SS ( Phadnis, 2003 ) . More late, procedure direction and activity based cost direction have been found to hold a important influence on the success of TQM and SS quality enterprises ( Talwar, 1993 ; Hammer, 2002 ) . Benner and Tushman ( 2003 ) added that procedure direction, which is a derivative of the value concatenation direction attack, has been the focal point of quality direction applications since the 1980s. Similarly, Ishikawa ( 1984 ) Deming ( 1986 ) and Juran ( 1989 ) proposed process direction patterns as a key to the successful deployment of quality direction enterprises. Along this line of treatment, Breyfogle III ( 2003 ) claims that SS may utilize the ABCM system to track the drivers of possible concern procedure betterment chances along the value concatenation. ABCM focuses on analyzing concern procedure activities, with the purpose of seeking chances for cost decrease, which are characteristics attributed to TQM and SS quality enterprises. By analyzing activities along the value concatena tion, ABCM seeks to better the value received by the clients and this finally impacted positively on clients and the net incomes ( Turney, 1992 ; Glad and Becker, 1995 ) . Overall the direction accounting developments in Stage 4 show a close nexus with choice direction enterprises. In the 1880ss, TQM was incorporated into direction accounting literature as a new cost decrease technique that is aimed at extinguishing non-value adding costs in mainly production activities ( McWatter, et al. , 2001 ) . Smith ( 1995 ) claims that TQM provides a vehicle for the accounting map to accomplish control, uninterrupted betterment and maximal efficiency by guaranting that all of the procedures carried out by that map are in control. In 1993, IFAC produced its first statement on quality ( ‘Managing Quality Improvements ‘ ) that recognised that TQM was an built-in portion of direction accounting map in many states. More late, SS ‘s consequence on clients, costs and bottom -line public presentation necessarily necessitate a direction accounting input. For illustration, Breyfogle III ( 2003 ) asserted that SS methodological analysis through techniques like the theory of restraints will do houses to abandon their traditional cost direction accounting steps for more dynamic steps that focus on throughput, stock list and operating disbursals every bit good as promote a information driven determination attack. By using a information driven determination attack, SS interfaces with a figure of direction accounting patterns and this relationship will be examined in the following subdivision.3.4 THE INTERFACE BETWEEN MANAGEMENT ACCOUNTING AND SSThe implicit in foundation of SS methodological analysis is the perceptual experience that the administration is made of procedures and sub-processes/activities that drive concern public presentation, and this attack is demonstrated by the usage of several d irection accounting patterns developed within Stage 4 of the development in direction accounting. The subsequent subdivisions will analyze the literature and discourse the significance of utilizing the following cardinal direction accounting patterns with SS and the function they should play within the SS led DMAIC procedure:3.4.1 Process direction and supply/value concatenation directionProcess direction, like SS enterprises, focal points on the cardinal drivers of concern public presentation foregrounding the mutualities that define, enable or restrain an administration ‘s possible ( IMA, 2000. parity. 16 ) . By following the DMAIC procedure, SS administrations emphasise the flow of concern activities and attempts and their linkage to high executing value concatenation procedure activities ( Hammer, 2002 ) . Hammer ( 2002 ) adds that by positioning SS under the procedure direction umbrella, companies used a structured attack to public presentation betterment that is centred on the disciplined design and careful executing of a company ‘s end-to-end concern procedures, and this attack benefited SS administrations. Other SS authors have voiced similar positions. For case, Swinney ( 2000 ) claims that a decently executed procedure direction coupled with the DMAIC procedure can ensue in enormous additions for administrations. Similarly, Averboukh ( 2002 ) reported positive consequences from deploying procedure direction with SS. Further, procedure direction has besides been recognised as a primary enabler for the execution and direction of an integrated supply concatenation, which is a cardinal characteristic of SS methodological analysis ( Schiegel and Smith, 2005 ) . Dasgupta ( 2003 ) noted that SS methodological analysis adopts supply/value concatenation direction rules to guarantee the effectual and efficient usage of organizational resources. Trent ( 2001 ) argues that providers invited to be portion of the SS value concatenation analysis procedure can actively reexamine client specifications and supply thoughts to the purchasers on stuffs and procedure betterment chances. By making so, houses have been able to salvage resources, and finally monetary value their merchandises more competitively without impacting their client quality ( Trent, 2001 ) . Weigang ( 2005 ) claims that the significance of pull offing non-value adding activities at all organizational degrees and in all concern processes with the cardinal purpose of bettering bottom-line consequences, gained greater acknowledgment merely after the debut of the SS methodological analysis.3.4.2 ABCM and benchmarkingABCM system is recognised as an extension to treat direction pattern. The underlying foundation of ABCM systems is the perceptual experience that activities transform resources driven by the procedure into end products ( Bromwich and Bhimani, 1994 ) and this is a position strongly observed by SS administrations when aiming undertaking betterments. For case Gupta ( 2004 ) and Breyfogle III ( 2003 ) claim that the usage of ABCM for procedure activities offers the added flexibleness of uniting costs with procedure activities to prioritize procedure betterment chances and besides enables SS administrations to quantify the return on investing for procedure alterations. Further, utilizing SS as an illustration, Cokins ( 2003 ) showed that the integrating of ABCM and cost of quality could supply fact based informations fo r administrations to larn, concentrate and take necessary actions. In a recent SS survey, Chiang ( 2002 ) noted that procedure direction in healthcare administrations involved the combined application of activity-based direction and internal benchmarking processs, which he referred to as activity based benchmarking. Chiang added that activity based benchmarking for health care procedures involve three stairss: analyzing procedure flow and placing major activities, taking the appropriate measuring of resource ingestion for benchmarking, placing the best procedure and pattern for benchmarks. The benchmarking technique is frequently used in define, step and analyse stages of SS on the footing of distinguishable comparings like: competitory benchmarking ; strategic benchmarking ; and internal benchmarking ( Harry and Schroeder, 2000 ) . Competitive benchmarking evaluates the house ‘s place within its industry, while strategic benchmarking sets a way for the administration by mention to universe category pattern and internal benchmarking relates to outdo patterns within the administration ( Stroud, 2006 ) .3.4.3 Balanced scorecard ( BSC ) attackBesides benchmarking, SS practicians have repeatedly stressed the importance of holding appropriate measurement systems in topographic point for successful SS enterprises. Gupta ( 2004 ) and Phadnis ( 2003 ) advocate the usage of a balanced scorecard ( BSC ) type of attack for the choice of undertakings, as this will guarantee that the undertaking meets both client and concern demands. Pyzdek ( 2004 ) claims that Kaplan and Nor ton ‘s ( 1992 ) BSC attack helps SS administrations maintain a holistic position by supplying a concise show of public presentation prosodies in four countries that correspond to the major stakeholders. Overall, the reappraisal has shown that SS interfaces with several SMA developments. Despite SS ‘s relationship with direction accounting patterns, SS has received small attending from direction accounting research workers. CIMA ( 2004 ) has late encouraged research workers to set about fieldwork and instance surveies, which demonstrate the linkages between public presentation measuring systems and SS and besides other analytical engineerings that support direction procedures. Therefore, there is a timely demand for researching SS quality enterprises in a direction accounting context, peculiarly given that quality direction forms an built-in portion of the direction accounting map and that direction comptrollers have an of import function to suit the alterations by planing new measurement systems to mensurate and measure concern public presentation ( Lee, 1987 ; Bromwich and Bhimani, 1994 ) .3.5 SUMMARY OF ChapterThis chapter has reviewed the altering function of direction acco unting, and identified that direction accounting ‘s concern with quality issues has come comparatively late in the map ‘s development. Indeed it was non until the eightiess that quality direction techniques, such as TQM, were considered to be an built-in portion of the direction accounting map. The alteration arose from a displacement â€Å" off from information proviso † towards ‘resource direction ‘ schemes which was occasioned by an accent on cost decrease reflecting international competitory force per unit areas from globalization and Nipponese advanced programmes like JIT, TQM, and CIM. A important part to this displacement was the close coaction between IMA and the ASQ that resulted in acknowledgment that formalised quality direction was a important portion of the direction accounting map and this besides promoted a client oriented attack to direction coverage. Subsequently development focused on strategic issues, and these developments coincided with the development of SMA which involved many techniques, such as benchmarking, ABC/M, value concatenation direction, procedure direction, integrated PMSs and the BSC attack, that were an built-in portion of SS and other modern quality enterprises. From a PMS position, the subdivision besides notes that the CIMA among other issues has called on research workers to show the linkage between PMSs and SS. SS ‘s nexus with PMSs and the involvement shown by CIMA on this capable affair fits the demands in research inquiry two that examines the association between PMSs alteration and SS. The reappraisal has besides shown that in the modern position of quality, the most of import part from accounting is a new focal point on uninterrupted procedure betterment enterprises, informations aggregation and measuring. This development fits closely to research inquiry three that explores the function of dire ction comptrollers in SS execution procedure. Given SS ‘s relationship with direction accounting patterns and in peculiar with the PMS, the following chapter will develop the literature on the cardinal research issues associating to SS methodological analysis that have been identified in the current and predating chapter.