The Salem Witchcraft Trials Essay Example | Topics and Well Written Essays - 500 words

The Salem Witchcraft Trials - Essay Example One of the ways in which the Salem Witch Trials influenced the interactions between religion and the US legal system is by strengthening the US legal and court system. According to Wilson (1994), â€Å"Because of the changes that followed the Salem Witch Trials, prosecution came to involve the subtraction of religious institutions from participating in legal processes, so that religious institutions do not act as the jury. Instead, the need to adduce evidence before the court of law as the basis upon which a court case is to be sustained and the verdict is to be issued was made inevitable.† Again the need to have a competent jury to preside over cases became more perceptible. Initially, judges who presided over the Salem Witch Trials were untrained. Particularly, the idea above can be said to be true, given that during the Salem Witch Trials, a number of teenage girls leveled accusations of witchcraft against 200 people, without producing any evidence to validate their claims. Instead, the teenage girls only made unverifiable claims that they were attacked by ghosts or evil spirits. It is against this backdrop that the right to defend oneself, the right to free trial and the right to not have to present any form of incriminating testimony became necessary and can thus be traced back to the Salem Witch Trials. According to Smith (2012), â€Å"This is because, when the Massachusetts Colonial Governor, Sir William Phips saw the alarming hanging of 19 suspects and the crushing of 1 suspect to death and consequently disbanded the court presiding over the Salem Witch Trials, the need for a fairer judicial system became inevitable.† Another way in which the trials became the spring board for an independent system (devoid of purely religious claims) is through the myriad of relentless protests that ensued. Smith (2012) contends that, â€Å"The protests followed the fact that even after the convention of the second court to preside over 23 other cases, spectral evidence

China Economy Essay Example for Free

China Economy Essay The rapid rise of China as a major economic power within a time span of about three decades is often described by analysts as one of the greatest economic success stories in modern times. From 1979 (when economic reforms began) to 2011, China’s real gross domestic product (GDP) grew at an average annual rate of nearly 10%. From 1980 to 2011, real GDP grew 19-fold in real terms, real per capita GDP increased 14-fold, and an estimated 500 million people were raised out of extreme poverty. China is now the world’s second-largest economy and some analysts predict it could become the largest within a few years. Yet, on a per capita basis, China remains a relatively poor country. China’s economic rise has led to a substantial increase in U. S. -China economic ties. According to U. S. trade data, total trade between the two countries surged from $5 billion in 1980 to $503 billion in 2011. China is currently the United States’ second-largest trading partner, its third largest export market, and its largest source of imports. Many U. S. ompanies have extensive operations in China in order to sell their products in the booming Chinese market and to take advantage of lower-cost labor for export-oriented manufacturing. These operations have helped some U. S. firms to remain internationally competitive and have supplied U. S. consumers with a variety of low-cost goods. China’s large-scale purchases of U. S. Treasury securities (which totaled nearly $1. 2 trillion at the end of 2011) have enabled the federal government to fund its budget deficits, which help keep U. S. interest rates relatively low. However, the emergence of China as a major economic superpower has raised concern among many U. S. policymakers. Some claim that China uses unfair trade practices (such as an undervalued currency and subsidies given to domestic producers) to flood U. S. markets with low cost goods, and that such practices threaten American jobs, wages, and living standards. Others contend that China’s growing use of industrial policies to promote and protect certain domestic Chinese industries firms favored by the government, and its failure to take effective action against widespread infringement of U.  S. intellectual property rights (IPR) in China, threaten to undermine the competitiveness of U. S. IP-intensive industries. In addition, while China has become a large and growing market for U. S. exports, critics contend that numerous trade and investment barriers limit opportunities for U. S. firms to sell in China, or force them to set up production facilities in China as the price of doing business there. Other concerns relating to China’s economic growth include its growing demand for energy and raw materials and its emergence as the world’s largest emitter of greenhouse gasses. The Chinese government views a growing economy as vital to maintaining social stability. However, China faces a number of major economic challenges which could undermine future growth, including distortive economic policies that have resulted in over-reliance on fixed investment and exports for economic growth (rather than on consumer demand), government support for state-owned firms, a weak banking system, widening income gaps, growing pollution, and the relative lack of the rule of law in China. Many economists warn that such problems could undermine China’s future economic growth. The Chinese government has acknowledged these problems and has pledged to address them by implementing policies to boost consumer spending, expand social safety net coverage, and encourage the development of less-polluting industries. China’s Economy Prior to Reforms Prior to 1979, China, under the leadership of Chairman Mao Zedong, maintained a centrally planned, or command, economy. A large share of the country’s economic output was directed and controlled by the state, which set production goals, controlled prices, and allocated resources throughout most of the economy. During the 1950s, all of China’s individual household farms were collectivized into large communes. To support rapid industrialization, the central government undertook large-scale investments in physical and human capital during the 1960s and 1970s. As a result, by 1978 nearly three-fourths of industrial production was produced by centrally controlled, state-owned enterprises (SOEs), according to centrally planned output targets. Private enterprises and foreign-invested firms were generally barred. A central goal of the Chinese government was to make China’s economy relatively self-sufficient. Foreign trade was generally limited to obtaining only those goods that could not be made or obtained in China. Government policies kept the Chinese economy relatively stagnant and inefficient, mainly because most aspects of the economy were managed and run by the central government (and thus there were few profit incentives for firms, workers, and farmers), competition was virtually nonexistent, foreign trade and investment flows were mainly limited to Soviet bloc countries, and price and production controls caused widespread distortions in the economy. Chinese living standards were substantially lower than those of many other developing countries. The Chinese government in 1978 (shortly after the death of Chairman Mao in 1976) decided to break with its Soviet-style economic policies by gradually reforming the economy according to free market principles and opening up trade and investment with the West, in the hope that this would significantly increase economic growth and raise living standards. As Chinese leader Deng Xiaoping, the architect of China’s economic reforms, put it: â€Å"Black cat, white cat, what does it matter what color the cat is as long as it catches mice? The Introduction of Economic Reforms Beginning in 1979, China launched several economic reforms. The central government initiated price and ownership incentives for farmers, which enabled them to sell a portion of their crops on the free market. In addition, the government established four special economic zones along the coast for the purpose of attract ing foreign investment, boosting exports, and importing high technology products into China. Additional reforms, which followed in stages, sought to decentralize economic policymaking in several sectors, especially trade. Economic control of various enterprises was given to provincial and local governments, which were generally allowed to operate and compete on free market principles, rather than under the direction and guidance of state planning. In addition, citizens were encouraged to start their own businesses. Additional coastal regions and cities were designated as open cities and development zones, which allowed them to experiment with free market reforms and to offer tax and trade incentives to attract foreign investment. In addition, state price controls on a wide range of products were gradually eliminated. Trade liberalization was also a major key to China’s economic success. Removing trade barriers encouraged greater competition and attracted foreign direct investment (FDI) inflows. China’s gradual implementation of economic reforms sought to identify which policies produced favorable economic outcomes (and which did not) so that they could be implemented in other parts of the country, a process Deng Xiaoping reportedly referred to as â€Å"crossing the river by touching the stones. † China’s Economic Growth Since Reforms: 1979-2012 Since the introduction of economic reforms, China’s economy has grown substantially faster than during the pre-reform period (see Table 1). According to the Chinese government, from 1953 to 1978, real annual GDP growth was estimated at 6. 7%, although many analysts claim that Chinese economic data during this period are highly questionable because government officials often exaggerated production levels for a variety of political reasons. Agnus Maddison estimates China’s average annual real GDP during this period at 4. %. China’s economy suffered economic downturns during the leadership of Chairman Mao Zedong, including during the Great Leap Forward from 1958 to 1960 (which led to a massive famine and reportedly the deaths of tens of millions of people) and the Cultural Revolution from 1966 to 1976 (which caused political chaos and greatly disrupted the economy). During the reform period (1979-2011), Chinaâ €™s average annual real GDP grew by 9. 9%. This essentially has meant that, on average China has been able to double the size of its economy in real terms every eight years. The global economic slowdown, which began in 2008, impacted the Chinese economy (especially the export sector). China’s real GDP growth fell from 14. 2% in 2007 to 9. 6% in 2008 to 9. 2% in 2009. In response, the Chinese government implemented a large economic stimulus package and an expansive monetary policy. These measures boosted domestic investment and consumption and helped prevent a sharp economic slowdown in China. In 2010, China’s real GDP grew by 10. 4%, and in 2011 it rose by 9. 2%. The International Monetary Fund (IMF) projects that China’s real GDP will grow by 7. 8% in 2012. From 2013 to 2017, the IMP projects that China’s real GDP growth will average 8. 5%. Table 1- China’s average annual real GDP growth. Causes of China’s Economic Growth Economists generally attribute much of China’s rapid economic growth to two main factors: large-scale capital investment (financed by large domestic savings and foreign investment) and rapid productivity growth. These two factors appear to have gone together hand in hand. Economic reforms led to higher efficiency in the economy, which boosted output and increased resources for additional investment in the economy. China has historically maintained a high rate of savings. When reforms were initiated in 1979, domestic savings as a percentage of GDP stood at 32%. However, most Chinese savings during this period were generated by the profits of SOEs, which were used by the central government for domestic investment. Economic reforms, which included the decentralization of economic production, led to substantial growth in Chinese household savings as well as corporate savings. As a result, China’s gross savings as a percentage of GDP has steadily risen, reaching 53. 9% in 2010 (compared to a U. S. rate of 9. 3%), and is among the highest savings rates in the world. The large level of savings has enabled China to boost domestic investment. In fact, its gross domestic savings levels far exceed its domestic investment levels, meaning that China is a large net global lender. Several economists have concluded that productivity gains (i. e. , increases in efficiency) have been another major factor in China’s rapid economic growth. The improvements to productivity were caused largely by a reallocation of resources to more productive uses, especially in sectors that were formerly heavily controlled by the central government, such as agriculture, trade, and services. For example, agricultural reforms boosted production, freeing workers to pursue employment in the more productive manufacturing sector. China’s decentralization of the economy led to the rise of non-state enterprises (such as private firms), which tended to pursue more productive activities than the centrally controlled SOEs and were more market-oriented, and hence, more efficient. Additionally, a greater share of the economy (mainly the export sector) was exposed to competitive forces. Local and provincial governments were allowed to establish and operate various enterprises on market principles, without interference from the central government. In addition, FDI in China brought with it new technology and processes that boosted efficiency. As indicated in Figure 2, China has achieved high rates of total factor productivity (TFP) growth relative to the United States. TFP represents an estimate of the part of economic output growth not accounted for by the growth in inputs (such as labor and capital), and is often attributed to the effects of technological change and efficiency gains. China experiences faster TFP growth than most developed countries such as the United States because of its ability to access and utilize existing foreign technology and know-how. High TFP growth rates have been a major factor behind China’s rapid economic growth rate. However, as China’s technological development begins to approach that of major developed countries, its level of productivity gains, and thus, real GDP growth, could slow significantly from its historic 10% average, unless China becomes a major center for new technology and innovation and/or implements new comprehensive economic reforms. As indicated in Figure 3, the EIU currently projects that China’s real GDP growth will slow considerably in the years ahead, averaging 7. 0% from 2012 to 2020, and falling to 3. 7% from 2021 to 2030. The Chinese government has indicated its desire to move away from its current economic model of fast growth at any cost to more â€Å"smart† economic growth, which seeks to reduce reliance on energy-intensive and high-polluting industries and rely more on high technology, green energy, and services. China also has indicated it wants to obtain more balanced economic growth. Measuring the Size of China’s Economy The rapid growth of the Chinese economy has led many analysts to speculate if and when China will overtake the United States as the â€Å"world’s largest economic power. † The â€Å"actual† size of China’s economy has been a subject of extensive debate among economists. Measured in U. S. dollars using nominal exchange rates, China’s GDP in 2011 was $7. 2 trillion, less than half the size of the U. S. economy. The per capita GDP (a common measurement of a country’s living standards) of China was $5,460, which was 12% the size of Japan’s level and 11% that of the United States (see Table 2). Many economists contend that using nominal exchange rates to convert Chinese data (or that of other countries) into U. S. dollars fails to reflect the true size of China’s economy and living standards relative to the United States. Nominal exchange rates simply reflect the prices of foreign currencies vis-a-vis the U. S. dollar and such measurements exclude differences in the prices for goods and services across countries. To illustrate, one U. S. dollar exchanged for local currency in China would buy more goods and services there than it would in the United States. This is because prices for goods and services in China are generally lower than they are in the United States. Conversely, prices for goods and services in Japan are generally higher than they are in the United States (and China). Thus, one dollar exchanged for local Japanese currency would buy fewer goods and services there than it would in the United States. Economists attempt to develop estimates of exchange rates based on their actual purchasing power relative to the dollar in order to make more accurate comparisons of economic data across countries, usually referred to as a purchasing power parity (PPP) basis. The PPP exchange rate increases the (estimated) measurement of China’s economy and its per capita GDP. According to the Economist Intelligence Unit, (EIU), which utilizes World Bank data, prices for goods and services in China are 41. 5% the level they are in the United States. Adjusting for this price differential raises the value of China’s 2011 GDP from $7. 2 trillion (nominal dollars) to $11. 4 trillion (on a PPP basis). This would indicate that China’s economy is 76. 0% the size of the U. S. economy. China’s share of global GDP on a PPP basis rose from 3. 7% in 1990 to 14. % in 2011 (the U. S. share of global GDP peaked at 24. 3% in 1999 and declined to 18. 9% in 2011); see Figure 4. Many economic analysts predict that on a PPP basis China will soon overtake the United States as the world’s largest economy. EIU, for example, projects this will occur by 2016, and that by 2030, China’s economy could be 30% larger than that of the United St ates. This would not be the first time in history that China was the world’s largest economy (see text box). The PPP measurement also raises China’s 2011 per capita GDP (from $5,460) to $8,650, which was 17. 9% of the U. S. evel. The EIU projects this level will rise to 34. 3% by 2030. Thus, although China will likely become the world’s largest economy in a few years on a PPP basis, it will likely take many years for its living standards to approach U. S. levels. Foreign Direct Investment (FDI) in China China’s trade and investment reforms and incentives led to a surge in FDI beginning in the early 1990s. Such flows have been a major source of China’s productivity gains and rapid economic and trade growth. There were reportedly 445,244 foreign-invested enterprises (FIEs) registered in China in 2010, employing 55. million workers or 15. 9% of the urban workforce. As indicated in Figure 5, FIEs account for a significant share of China’s industrial output. That level rose from 2. 3% in 1990 to a high of 35. 9% in 2003, but fell to 27. 1% by 2010. In addition, FIE’s are responsible for a significant level of China’s foreign trade. In 2011, FIEs in China accounted for 52. 4% of China’s exports and 49. 6% of its imports, although this level was down from its peak in 2006 when FIEs’ share of Chinese exports and imports was 58. 2% and 59. 7%, respectively, as indicated in Figure 6. FIEs in China dominate China’s high technology exports. From 2002 to 2010, the share of China’s high tech exports by FIEs rose from 79% to 82%. During the same period, the share of China’s high tech exports by wholly owned foreign firms (which excludes foreign joint ventures with Chinese firms) rose from 55% to 67%. According to the Chinese government, annual FDI inflows into China grew from $2 billion in 1985 to $108 billion in 2008. Due to the effects of the global economic slowdown, FDI flows to China fell by 12. 2% to $90 billion in 2009. They totaled $106 billion in 2010 and $116 billion in 2011 (see Figure 7). Chinese data for January-October 2012 indicate that FDI fell by 3. 5% on a year-on-year basis; FDI into China will likely total around $112. 1 billion for the full year. Hong Kong was reported as the largest source of FDI flows to China in 2011 (63. 9% of total), followed by Taiwan, Japan, Singapore, and the United States. The cumulative level (or stock) of FDI in China at the end of 2011 is estimated at $1. 2 trillion, making it one of the world’s largest destinations of FDI. According to the United Nations Conference on Trade and Development, China was the world’s second-largest destination for FDI flows in 2011, after the United States (see Figure 8). The largest sources of cumulative FDI in China for 1979-2011 were Hong Kong (43. 5% of total), the British Virgin Islands, Japan, the United States, and Taiwan (see Table 3). According to Chinese data, annual U. S. FDI flows to China peaked at $5. 4 billion in 2002 (10. 2% of total FDI in China). In 2011, they were $3. 0 billion or 2. 6% of total FDI (see Figure 9). From January to October 2012, U. S. FDI in China rose by 3. 8% (year-on-year).

HIV and AIDS :: STD, HIV, AIDS

AIDS/HIV   Ã‚  Ã‚  Ã‚  Ã‚  Acquired Immune Deficiency Syndrome, better known as AIDS, is caused by the incurable HIV virus. AIDS is a deadly disease that deteriorates the immune system. There are two groups of HIV (human immunodeficiency virus), HIV-1 that occurs throughout the world and HIV-2 that mainly occurs in Africa. The HIV virus enters the white blood cells and takes over the reproductive system of that cell and uses the system to reproduce itself. The white blood cell dies and the new HIV cells infect other white blood cells and repeat the process. The Person with the disease will eventually die because the white blood cell dies off tottally.   Ã‚  Ã‚  Ã‚  Ã‚  If you have become infected with the AIDS disease you may not have any symptoms of the disease for the next ten years. People with the HIV virus usually look and feel healthy and may not even know that they are infected. Even though they don't look or feel sick, they can still infect others.   Ã‚  Ã‚  Ã‚  Ã‚  When the symptoms do start to happen they can be like the ones of many common sicknesses such as swollen glands, coughing, fever, and diarrhea. It is usually characterized by severe weight loss and fatigue.  Ã‚  Ã‚  Ã‚  Ã‚  The AIDS disease makes the less serious conditions harder for your body to control or get rid of because of the loss of many of the white blood cells in your body. The most common causes of death for the people with AIDS are pneumonia and Kaposi's sarcoma. Kaposi's sarcoma which shows up as purple lesions on the skin and tumors known as B-cell lymphomas have affected 70% of the infected people.   Ã‚  Ã‚  Ã‚  Ã‚  AIDS is transmitted in three main ways. Intimate sexual contact such as having vaginal, anal or oral sex with someone who is infected with HIV is the most common. While direct contact with infected blood, like sharing needles for injecting drugs, HIV also can be passed from an infected mother to her baby during pregancy or childbirth. Although some people speculate, you cannot receive the disease from kissing on the cheek and it is very unlikely that you could get HIV even from open mouth kissing, you also cannot get the disease/virus from close hugging, touching, cuddling, and massages as long as there isn't any open cuts or abrassions. HIV also cannot be contracted from using toilet seats,telephones, drinking fountains, straws, spoons, or cups or mosquitoes, air, food, water, coughs/sneezes, sweat or tears.   Ã‚  Ã‚  Ã‚  Ã‚  AIDS is a life and death issue. To have the AIDS disease is a sentence of slow but defininate death. There currently is no cure or vaccine for this disease but there are drugs that have been proven effective in slowing the

Political Culture of Russia Essay

The nature of Russian political culture and by extension its politics has been shaped and molded over the previous centuries. While we can by no means attribute its entire political culture to a single event or time period, we also can’t point to a time period, say the Soviet time, and draw our perception of Russia’s political culture from that alone. That being said, the totalitarian nature of the Soviet State is by partial means attributable to Marxist-Leninist philosophies. The nature of Russian political culture was (and still is in many regards) authoritarian. Throughout Russia’s history there has been an authoritarian attitude in how the country should be ruled. The state was always there, the state was behind forced modernization policies from Peter the Great through Joseph Stalin, and today Vladimir Putin. Russia for the large part of its history been just as vast as it is today. The sheer size of it requires a centralized power to keep regional autonomy down. Every country that followed or still follows Marxist doctrine did (does) so with different flavors of Marxism, none of which are exactly and entirely what Karl envisioned. China and Russia were rivals in several policy areas throughout the 20th century. The same dichotomy can be seen between China and its smaller (communist) Southeastern Asian neighbors such a s Cambodia and Vietnam. Communist countries were partially authoritarian because of Marxism. The nature of establishing and perpetuating a command economy demanded authoritarianism. While China has wiggled out of many of the responsibilities and pitfalls of running a command economy by establishing market-driven economic reform, it remains authoritarian. This illustrates that while the key components of Marxism are abandoned, the system and its actors continue to grasp to power as it seeks to adapt and integrate itself into the world system. This is counter to previous attempts to establish a parallel world system behind Soviet ideology. Bottom line: the only way a Communist system can take continued hold and root itself into the political system is through authoritarianism. Not to mention the guise under which many of the Soviet Republics were brought into the fold and behind the Iron Curtain. These weren’t spontaneous Communist Revolutions toppling several governments around the world; it was the Russian’s moving in after having kicked the Germans out and act ing marionette to their new puppets. If it were populist support that kept Communist governments in power around the world one would not see states efforts to cripple freedoms of the press, of assembly, and of religion. Current Communist governments fear a slippery slope, and perhaps rightfully so, where an inch of social freedom given would mimic Mikhail Gorbachev’s reforms in the late 1980’s and lead to an eventual collapse. Russia’s Political culture is more authoritarian than a lot of countries around the world, but today it is a functioning quasi-democracy with authoritarian overtones. This goes to show that in the right circumstances, Russian’s can and will subject themselves to semi-authoritarian rule. Under other circumstances, such as the situation in the 1990’s that followed the collapse of the Soviet system, it’s a wonder that authoritarianism didn’t come back in force. Putin still governs with legitimacy at the front of his mind, and hasn’t suspended the constitution or ruled by decree. True democracy can and will eventually be realized, but realistically this is only possible through generational replacement and hard, slow change. The privatization process can be viewed with much rightful criticism, it didn’t take into account Russians lack of understanding of the West’s definition of ‘rational economic behavior’, nor did it find a happy middle ground between the two extremes of command economy and wild-west capitalism. What it did do was change the rules of the game being played. We can fault the broad shock therapy method for any number of shortcomings in the economic policy in the Russian arsenal, but it accomplished one incredibly more important goal. It changed the rules of the game. People who knew the rules (or knew which new rules were coming), mobsters, party officials, and Western interests, leapt upon the opportunity to make money hand over fist. This is still a vastly improved scenario as opposed to gradual economic reform, with the state greedily holding onto the â€Å"commanding heights† of the economy, and leaving the unprofitable sectors open for private investment and development. The large majority of the Russian people didn’t have a firm grasp on private property, or selling one of two cows to buy a bull, or how to ‘invest’ with these vouchers. The sharks ate them up in the incredibly free market. This is a point that was necessary for the facilitation o f real capitalism and eventually democracy in Russia. How does one instill in its population the concepts that go hand in hand with capitalism? My answer would be to force them to adapt to a changed environment. Gradual change would’ve perpetuated for a longer time the stagnation and poor cost-management of the Soviet period. An aggressive and immediate changing of the environment began the painful instilling of capitalist values into the populace and government. After the dust cleared and a new millennia unveiled, Vladimir Putin inherited a new Russia, with new problems, and an semi-regulated albeit capitalist system. I also reject the notion that a stake in a company translates to a certain level of commitment and productivity associated with it. I can think of just in my own history a number of bosses with a small level of commitment to the company, they weren’t there to operate or manage, they were there to own. That being said I’ve also experienced several hands-on owners, who corrected the techniques of severa l employees to their liking. My other inference comes from day-traders on the Stock Market. People with no vested interest in a company putting their money up because they think the stock will go up, not necessarily because they believe in the product. One doesn’t need a stake in a company to incentivize success within it, it sure helps, but it is not required and wouldn’t have made the Russian transition any less painful. The decades of propaganda had really affected some 10% of the population and they were the ones who fell off the cliff when the system changed. Russia in the 1990’s was bad, but it was nothing compared to the massive famines that led to the deaths of millions of Russians, or the Great Depression. Many Russian’s who bought into the Soviet ideology were left out in the cold, yet others found jobs, and others made easy money. 1991 was a turbulent time in Russia, the collapse of the system left countless questions unanswered about what the Russian state and its business sector would look like after the dust settled. I see absolutel y no way, no system, no path that could’ve mediated such a drastic change with minimal economic displacement and suffering. We could’ve lessened the blow with a Russian version of the Marshall Plan, but frankly that was much too much to expect from America. We were in a position of triumph after decades of struggle, and the prospect of the massive new markets had American businesspeople salivating. The Marshall plan also wouldn’t have worked as well as it did in Western Europe because the political and economic culture of Russia was very different from Western Europe. Saturating a country with cash and loans to build (or rebuild in the case of Western Europe) modern infrastructure was out of the question. Half the reasoning behind the Marshall Plan in the first place was to cultivate capitalism, and combat the spread of communism. What is to be gained from a US policy of propping up our old foe? This is especially true when there was so much money to be made via exploitation. Russia in the 1990’s was exactly was America desired it to be, complacent. The Russian mob played a major role in blocking true market reforms; they reveled in the post-collapse chaos and orchestrated the major piece of the Russian economy that is sti ll today conducted underground, and more importantly, free of tax revenue. While this percentage has decreased considerably, it still accounts for nearly a double digit hole in economic exchanges. Along with the mob, the Communist Party knew what was going to happen and planned accordingly. They snapped up the profitable sectors of the economy for pennies on the dollar and became fabulously wealthy. Both groups served as major obstacles in the path of real reform, and real democracy for Russia. The fact is that the reforms proposed were free-market in principle and not free-market in practice. Favors, subsidies, inside information, and possessing capital (not to mention the knowledge of how to use it) made for a grossly tilted economic playing field in Russia. Just like water, the money flowed down the tilt and into the hands of elites and future oligarchs, leaving real policy and progress for later leaders and generations to wrestle with. To quote Winston Churchill, â€Å"Democracy is the worst form of government, except for all those other forms that have been tried from time to time.† Western style democracy is by no means the pinnacle of human achievement, it is however a necessary condition to providing the basis for equality of opportunity, rule of law, and political representation. That is not to say that there is no value in the Russian path, or that it is inherently wrong. Order just isn’t as valuable (according to the West) when one holds the aforementioned societal values. Order works for Russia, much better than it ever could’ve worked in the â€Å"Go west, young man† America that encompassed so much of the formation of our identity. Order keeps the barbarians out, order keeps the serfs from rebelling, order centralizes power in an Empire. Russia, without the concept of order built in like ours of liberty, would’ve faltered and fell from the world stage many times, of this I have no doubt.. The two biggest examples of Order trumping Liberty (in Russia) I can imagine are the invasions of Napoleon and Hitler. In the former and the latter, slash and burn tactics were employed. Hell, Moscow was a husk in the dead of winter when Napoleon got there, and I have no doubt that similarly drastic measures would’ve been taken to preserve the Soviet state. People throughout the best land in Russia, burned their property, poisoned their livestock, poisoned their water, destroyed everything of use, and fled. The enormous sense of communal responsibility and togetherness that these behaviors exhibit illustrate that Order worked and may continue to work for Russians, in the same manner that Liberty worked for Americans. I could never imagine American’s destroying everything in the face of invasion and retreating. That’s sacrilegious in this country; luckily we didn’t have quite as aggressive neighbors as Russia had. The Russian political system must meet several criteria I believe before it is widely accepted as completely legitimate. First off, centrist parties crafted by United Russia have to dissipate. They’re there to fracture opposition support, and nullify the voices of the overriding political currents that sway governments to control of one party or another. Representative politics works best when it represents the electorate, if there are pressures to decrease opposition support via backhanded ways, then that is where one sees wide-spread dissent. United Russia may have the backing of a majority of the Russian citizenry, for now, but by treating the opposition as the problem rather than part of the solution, Putin and by extension United Russia is alienating many mainstream voters on the left and right. Their reaction is to then become more extreme and problemati c because they’re being talked down to. When legitimate political parties and beliefs aren’t represented, parties and organizations that hold them have nothing to lose by taking up much more extremist views. If they felt that United Russia would play ball, they wouldn’t be taking the positions that they have taken. They would come to the table with more of a pragmatist view and plan of compromise. The military’s role in the democratization of Russia needs to be minimal. I am of the belief that a Roman-style coup utilizing the military is a very real albeit remote possibility. Civilians need to be the head of their equivalent to the Department of Defense, and ending discrimination in the armed services is a must for minorities in Russia to truly feel that they have a say and a stake in the country as it moves forwards. Divided government demands compromise, and it is yet to be seen whether Russia is ready to grapple with and deal with people who don’t agree with you. As of this point, the answer has been to silence them, or to shuffle them into a centrist party like sheep, or to run up the tally of people who think like you. For Russia to move past the post-Soviet period it must start engaging opposition, utilize independent parties, and stop fighting the opposition. This is very possible, just not at a breakneck pace. Russia’s value of Liberty will inevitably keep the country moving towards a more representative and legitimate democracy, but its value of Order will make sure that it is a slow and deliberate process.

Ngc march

Explain the purpose of the ‘statement of intent' section of a health and safety policy. (3) the purpose of the ‘statement of intent' section of the policy should set health and safety goals and objectives for the organization; demonstrate management's commitment to health and safety; explain the allocation of resources to attain the stated goals and objectives and give an indication of the cultural health and safety framework for the organization. B) Outline the circumstances that would require a health and safety policy to be reviewed. 5) circumstances such as significant changes in the structure of the organization; after the introduction of new or changed processes or work methods; following changes in key personnel or a change of premises; following changes in legislation; where audits, risk assessments, monitoring exercises or investigations into accidents and cases of ill-health show that the policy is no longer effective or relevant; following enforcement action by or the receipt of advice from the enforcement authority; as a result of consultation with the workforce; and after a sufficient period of time has elapsed since the previous review to suggest that another is due. Question 4 (a) Identify TWO types of health and safety inspection. (2) types of health and safety inspection such as pre-use checks for example of portable appliances or ladders; general periodic workplace inspections; statutory inspections and those associated with planned preventative maintenance; safety tours and safety sampling and inspections carried out by members of the enforcement authority. B) Outline the skills and knowledge that are required of an employee who conducts health and safety inspections. 6) qualities expected of an employee who carries out health and safety inspections, candidates were expected to refer firstly to the knowledge he/she should possess such as a general knowledge of health and safety together with the legal requirements and any publishe d guidance; knowledge of the workplace and the work activities carried out with the procedures that have been introduced such as safe systems of work and the use of permits to work; and knowledge as to whom he/she should report the results of the inspections. Relevant skills would include the ability to identify hazards and risks and to detect deficiencies in the control measures provided; observational skills together with the ability to record and report observations; interpersonal skills including the ability to interview and question fellow employees and finally and importantly the ability to recognize his/her own limitations.Question 5 Outline ways to help ensure the effectiveness of a health and safety committee. (8) One of the prime requirements in setting up an effective safety committee is to ensure that it has the full backing of senior management, is provided with terms of reference and objectives and that its membership constitutes an even balance between management and employee representatives under the chairmanship of a fair, strong but diplomatic individual with one member of sufficient seniority to authorize any agreed action. It would be essential that time and resources are set aside for committee meetings which should be at a convenient time and notified in advance to all members with a copy of the agenda.Items for discussion should be topical and relevant to the organization and the safety adviser should always be present to provide professional health and safety advice. Formal minutes should be prepared after each meeting including actions that have been agreed and a copy of these should be displayed where it is accessible to all employees, such as on the employee notice board, so that they might be aware of the decisions that have been taken. Question 6 (a) Give the meaning of the term ‘risk. (2) the probability or likelihood that an unwanted event will occur and the possible severity in terms of injury or damage, would it occur. (b ) Give reasons why hazards may not be obvious to an employee exposed to them. 6) reasons such as over-familiarity following frequent contact with the hazard without recognizing any potential harm; lack of experience particularly in the case of young persons; sensory impairment; lack of attention arising from the routine or repetitive nature of the task being undertaken; warning alarms being masked by noise or the wearing of personal protective equipment; and inadequate provision of training, information and instruction. Other reasons which might have been given included the invisible nature of the hazard, such as that arising from exposure to biological agents, gases and radiation and those hazards where there is no obvious short term effect with little indication of what harm might be caused in the longer term. Question 7 (a) Outline the functions of a permit-to-work form. (2) functions of a permit to work system are to control high risk activities by ensuring set procedures are fo llowed; to formally record control measures and to give signed authority for the activity to be carried out. B) Outline the elements that should be included in a typical permit-to- work form. 6) Elements which should be included in the permit include firstly a description and assessment of the task to be performed including the plant involved, its location and the foreseeable hazards associated with the task. This will determine the need for, and nature of the necessary controls such as, the isolation of sources of energy and other services, the provision and use of personal protective equipment, emergency arrangements and facilities, communication arrangements and the duration of the permit. An essential element of a permit to work system is the operation of the remit itself.By means of signatures, the permit should be issued by an authorized person, and accepted by the competent person responsible for the work. On completion of the work, the competent person would need to indicate on the permit that the area had been made safe in order for the permit to be cancelled by the authorized person, after which isolations could be removed. Question 8 An organization can monitor its health and safety performance using a variety of means. (a) Identify FOUR active monitoring methods. (4) inspections, surveys, tours, audits, environmental monitoring, health surveillance, behavioral observation and benchmarking against the performance of other like organizations. (b) Identify FOUR reactive monitoring methods. 4) reactive monitoring methods which might be used include accident and ill health reports and statistics, incidents of reported near misses and dangerous occurrences, property damage, actions taken by enforcement authorities, the number of civil actions and insurance claims and the costs involved in all of these. Question 9 Explain reasons why the following employees may be at greater risk in the oracle: (a) young persons; (4) the individual's stage of physical dev elopment and maturity; lack of knowledge, experience, training and practical skills; lack of perception or awareness of risk; poorly developed communication skills; over enthusiasm and the tendency of young persons to take risks and to respond more readily to peer group pressure.

Grammar Tips Compound Subjects

Grammar Tips Compound Subjects Grammar Tips: Compound Subjects Verb agreement gets tricky when it comes to compound subjects. Lucky for you, then, we’ve prepared this guide to help you avoid grammatical errors. Check out our advice on the different types of compound subject to find out how to use them in your writing. Subject–Verb Agreement and Compound Subjects The subject in a sentence is typically the thing or person acting. In the following, for example, the subject is â€Å"cat,† since the cat is the thing performing the action. And because there’s only one cat, we use the singular verb â€Å"is† so that the verb and subject agree: The cat is teasing the dogs. If the subject were plural, however, we would use a plural verb instead: The dogs are chasing the cat. But what about a compound subject? In simple terms, this is a subject formed when we join two things with one of the conjunctions â€Å"and,† â€Å"or,† or â€Å"nor.† But whether we use a singular or plural verb with a compound subject depends on which conjunction we use. Canine–feline harmony is a beautiful thing. Compound Subjects Formed with â€Å"And† You should almost always use a plural verb when you have formed a compound subject using â€Å"and.† For example: The dogs and the cat are running around in circles. As the sentence above shows, we even use a plural verb after a singular noun. This is because â€Å"the dogs and the cat† is treated as plural. Compound Subjects Formed with â€Å"Or† and â€Å"Nor† When you form a compound subject using â€Å"or† or â€Å"nor,† the correct verb form depends on the term closest to the verb. When this is a singular noun, we use a singular verb. For instance: Either the dogs or the cat is going to end up at the vet. But when the term closest to the verb is a plural noun, we use a plural verb: Neither the cat nor the dogs are innocent in this situation. As such, the order of the nouns in a compound subject can be important. Singular Compound Subjects There are some special cases where we treat compound subjects formed with the conjunction â€Å"and† as singular. This is usually when two things are typically seen together. For instance: Gin and tonic is my favorite drink. Fish and chips is a traditional British dish. In these cases, we use the singular verb â€Å"is† because â€Å"gin and tonic† and â€Å"fish and chips† are usually treated as a single thing (i.e., the terms are usually used together). Thus, if we used plural verbs in the sentences above, it would seem like we were discussing two separate things. Were suddenly very thirsty. Check online if you’re not sure whether a phrase is singular or plural. And don’t forget to have your work proofread so you can ensure it’s error free.

An Analysis of Othello by William Shakespeare Essays

An Analysis of Othello by William Shakespeare Essays An Analysis of Othello by William Shakespeare Essay An Analysis of Othello by William Shakespeare Essay In the drama Othello by William Shakespeare Iago plays the maestro operator and manages to lead on many of the other characters particularly Othello and Cassio. It can be said that his motivations are based entirely on his insecurities due to the fact his end in the drama was to destroy Othello’s life. He does this by utilizing psychological use on Othello’s ideas and makes him believe that Cassio and Desdemona are fond of each other. Which fundamentally means that he targets anyone that brings out his insecurities. which gives him a ground to flog out and kill or harm these people. to do himself experience better. In the beginning of the drama Iago makes it look as if his hatred towards Othello is because he has made Cassio his lieutenant. As the drama goes on you subsequently realize that Iago’s hatred extends even more. I hate the Moor. and it is thought abroad that twixt my sheets. he has done my office: I know non if’t be true. but I. for mere intuition in that sort. will make as if for surety. . There seems to be some rumours about Othello and Iago’s married woman Emilia. the rumours are that Othello and Emilia have slept together. In the quotation mark above he states that he doesn’t attention if the rumours are true and that he is traveling to continue with his program as if they are true. Throughout the drama Iago invariably reminds himself of why he’s targeting Othello. I do surmise the lustful Moor. Hath leap’d into my place: the idea whereof. Doth. like a toxicant mineral. gnaw my inwards ; And nil can or shall content my psyche. boulder clay I am even’d with him. married woman for married woman. His hatred towards Cassio is more directed. Iago hates Cassio because he has gotten the place of lieutenant even with his deficiency of experience in the field as he is a more tactical making schemes individual. More than a old maid. unless the studious theoric . Iago fundamentally states that Cassio’s deficiency of manfulness attention deficit disorder to his hatred towards him. Each individual in the drama get manipulated in a manner that merely suits them. For illustration Roderigo is blinded by his love for Desdemona. and is prepared to make anything to win her heat this give Iago the advantage to take his failing and utilize it against him. Equally guiltless as Iago’s words seem Othello Lashkar-e-Taibas Iago’s manipulative words counteract with his thought and this is where you could state he has officially planted the seed devising sure he has Othello’s ear. As Othello asks for cogent evidence Iago is one time once more able to pull strings Othello by doing him conceal and hear a conversation Iago has with Cassio. Now will I question Cassio of Bianca. A homemaker that by selling her desires. Buys herself staff of life and apparels. It is a animal. that dotes on Cassio. as ’tis the strumpet’s pestilence. To juggle many and be beguiled by one. He. when he hears of her. can non forbear. From the surplus of laughter. Here he comes. Iago says this one time Othello withdraws and one time Cassio corners him starts discoursing Bianca but allows Othello to believe they are discoursing Desdemona. He whispers so Othello would non hear him and by making that he agitates Othello and that causes him to be delusional. As mentioned before Cassio is besides manipulated by Iago. The first manner in which Cassio is deceived is when he acquire pressured into imbibing and so get downing a battle which accordingly ruins Cassio’s repute. If I can fix but one cup upon him. with that which he hath intoxicated tonight already. He’ll be as full of wrangle and discourtesy. as my immature mistress’ Canis familiaris. Now my ill sap Roderigo. Whom love hath turned about the incorrect side 1 out. To Desdemona hath tonight caroused. Drafts pottle-deep. and he’s to watch. Three chaps of Cyprus. baronial swelling liquors. That hold their awards in a wary distance. The very elements of this militant isle. Have I tonight flustered with fluxing cups. And they watch excessively. Now ’mongst this flock of rummies. Am I to set our Cassio in some action. That may pique the isle. This is Iago’s monologue where he really reveals his manipulative side. At first. Iago told Cassio he should imbibe on behalf of Othello although he knew that he did non desire to and was non capable of it. Iago has manipulated Cassio to make something unethical. Othello and Cassio both get exploited by Iago because they both find honest. good friend and have a difficult clip judging character. Iago Acts of the Apostless like he genuinely cares about Othello by giving him warning marks about Cassio. Iago besides fools Cassio into believing he cares whether he has a good clip or non. Another manner Iago manipulates Cassio is when he workss the hankie in Cassio’s Chamberss. I know non neither. I found it in my chamber. I like the work good. Ere it be demanded. As like enough it will. I would hold it copied. Take it and make ’t. and go forth me for this clip. . Cassio says this when he gives it to Bianca. Cassio has no thought as to how the hankie got into his room. Iago left it at that place to put him up and do it look as if he is holding an matter with Desdemona. Iago exploits Cassio’s limited cognition since Cassio did non cognize that the hankie belong to Desdemona. In both scenarios Iago manipulates Othello and Iago by sugar surfacing the truth from them. Iago does experience better after pull stringsing the characters in the narrative this is shown throughout the narrative as Iago manipulates and controls every other character so good that they seem like marionettes that he controls. At the terminal of the drama. Iago’s use has left a trail of devastation that has killed Othello and Cassio. every bit good others and has destroyed the lives of many who remain. The motives and thoughts Iago has are really delusory and cunning. and his ability to influence is really astonishing. Iago’s actions define of a adult male who will halt at nil until he exacts retaliation on everyone who he feels has threaten him in one manner or another. Shakspere has presented Iago as a sort and baronial soldier he has besides been known as honest Iago. this screening that everyone is non as what they seem on the outside. Already cognizing that Iago has a hatred for his superior Othello and now Cassio Thou told’st me thou didst hold him in thy hatred. Said Roderigo. Despise me if I do non. Iago answers. This during the gap scenes in the drama. Iago fools Othello by supplying ocular cogent evidence but didn’t allow him to listen or understand decently. As for Cassio. he used his friendly relationship to works the hankie. Both Othello and Cassio are naif have a difficult clip judging character. are excessively proud to believe that person is gulling them and their limited cognition as to what was traveling on around them allows Iago to Successfully in the terminal manipulate the head of Othello and sent him insane and 2 left Cassio in a state of affairs that he didn’t belong in. Othello and Cassio were both victims of Iago’s use due to the fact that they had something Iago did non. 3 Bibliography William. S. ( 01. 22. 14 ) . Othello. Great Britain. Oxford University. JONATHAN. L. ( 28. 01. 2010 ) . HOW DOES IAGO MANIPULATE DIFFERENT CHARACTERS IN ORDER TO ACHIEVE HIS AIMS? OTHELLO. RETRIEVED ( 02. 27. 2014 ) . FROM Hypertext transfer protocol: //WWW. MARKEDBYTEACHERS. COM/AS-AND-A-LEVEL/ENGLISH/HOW-DOES-IAGO-MA NIPULATE-DIFFERENT-CHARACTERS-IN-ORDER-TO-ACHIEVE-HIS-AIMS. HTML The Theme of Deception in William Shakespeare’s Othello. Retrieved ( 02. 27. 2014 ) . from hypertext transfer protocol: //sites. Google. com/site/thethemeofdeception/home Joshua. A. ( 2013 ) . Protestant epistemology and Othello’s consciousness. Retrieved ( 03. 01. 14 ) . from Gale Academic One File.

Important Cities in African-American History

Important Cities in African-American History African Americans have contributed tremendously to the culture of the United States. First brought to America hundreds of years ago to work as slaves, blacks won their freedom after the 19th century Civil War. However, many blacks remained very poor and moved throughout the country seeking better economic opportunities. Unfortunately, even after the Civil War, many white people still discriminated against blacks. Blacks and whites were segregated, and the education and living conditions of black people suffered. However, after several historic, sometimes tragic events, black people decided to no longer tolerate these injustices. Here are some of the most important cities in African-American history. Montgomery, Alabama In 1955, Rosa Parks, a seamstress in Montgomery, Alabama, refused to obey her bus driver’s order to surrender her seat to a white man. Parks was arrested for disorderly conduct. Martin Luther King Jr. led a boycott of the city bus system, which desegregated in 1956 when segregated buses were deemed unconstitutional. Rosa Parks became one of the most influential and famous female civil rights activists, and the Rosa Parks Library and Museum in Montgomery now displays her story. Little Rock, Arkansas In 1954, the Supreme Court ruled that segregated schools were unconstitutional and that schools should soon integrate. However, in 1957, the governor of Arkansas ordered troops to forcibly prevent nine African American students from entering Little Rock Central High School. President Dwight Eisenhower learned of the harassment the students experienced and sent National Guard troops to aid the students. Several of the â€Å"Little Rock Nine† eventually graduated from high school.   Birmingham, Alabama Several important civil rights events occurred in 1963 in Birmingham, Alabama. In April, Martin Luther King Jr. was arrested and wrote his â€Å"Letter from a Birmingham Jail.† King argued that citizens have the moral duty to disobey unjust laws such as segregation and inequality. In May, law enforcement officers released police dogs and sprayed fire hoses on a crowd of peaceful protesters in Kelly Ingram Park. Images of the violence were displayed on television and shocked viewers. In September, the Ku Klux Klan bombed the Sixteenth Street Baptist Church and killed four innocent black girls. This particularly heinous crime incited riots across the country. Today, the Birmingham Civil Rights Institute explains these events and other civil and human rights issues. Selma, Alabama Selma, Alabama is located about sixty miles west of Montgomery. On March 7, 1965, six hundred African American residents decided to march to Montgomery to peacefully protest voting registration rights. When they tried to cross the Edmund Pettus Bridge, law enforcement officers stopped them and abused them with clubs and tear gas. The incident on â€Å"Bloody Sunday† enraged President Lyndon Johnson, who ordered National Guard troops to protect the marchers as they successfully marched to Montgomery a few weeks later. President Johnson then signed the Voting Rights Act of 1965. Today, the National Voting Rights Museum is located in Selma, and the path of the marchers from Selma to Montgomery is a National Historic Trail. Greensboro, North Carolina On February 1, 1960, four African-American college students sat down at the â€Å"whites-only† restaurant counter of Woolworth’s Department Store in Greensboro, North Carolina. They were refused service, but for six months, despite harassment, the boys regularly returned to the restaurant and sat at the counter. This peaceful form of protest became known as a â€Å"sit-in.† Other people boycotted the restaurant and sales dropped. The restaurant was desegregated that summer and the students were finally served. The International Civil Rights Center and Museum is now located in Greensboro.   Memphis, Tennessee Dr. Martin Luther King Jr. visited Memphis in 1968 to try to improve the working conditions of sanitation workers. On April 4, 1968, King stood on a balcony at the Lorraine Motel and was hit by a bullet fired by James Earl Ray. He died that night at the age of thirty-nine and is buried in Atlanta. The motel is now the home of the National Civil Rights Museum. Washington, D.C. Several crucial civil rights demonstrations have occurred in the capital of the United States. The best-known demonstration was probably the March on Washington for Jobs and Freedom in August 1963, when 300,000 people heard Martin Luther King give his I Have a Dream speech. Other Important Cities in Black History African-American culture and history are also displayed in countless more cities across the country. Harlem is a significant black community in New York City, the largest city in America. In the Midwest, blacks were influential in the history and culture of Detroit and Chicago. Black musicians such as Louis Armstrong helped make New Orleans famous for jazz music. Struggle for Racial Equality The civil rights movement of the 20th century awakened all Americans to the inhumane belief systems of racism and segregation. African-Americans continued to work hard, and many have become enormously successful. Colin Powell served as the United States Secretary of State from 2001 to 2005, and Barack Obama became the 44th US President in 2009. America’s most important African-American cities will forever honor the courageous civil rights leaders who fought for respect and better lives for their families and neighbors.

Leadership Theories In Nursing Research Paper Example | Topics and Well Written Essays - 2500 words

Leadership Theories In Nursing - Research Paper Example The researcher states that transformational leadership is so called because it presupposes that a transformational leader change, for the better, the working environment around her or him. Specifically, the transformation occurs in the balance of the tension between production and efficiency, the creation and sustenance of trust in the workplace, the management of the process of change and engaging the followers to participate in decision-making. This is because a transformational leader is someone who inspires others, is a visionary who knows how to motivate others and is energetic and radiates these characteristics to his followers. Authentic leadership, on the other hand, seems to be leaning towards the opposite direction as its main focus is the relationship between him and his followers. The authentic leader deliberately develops a closer bond with his followers so he can inspire them to do their jobs better. Evidently, no one leadership theory is superior to others at all times . The main argument against situational theories, for example, is that they are focused on attempting to define relationships between leaders and their followers. Nonetheless, situational leadership theories have an edge over the style leadership theories in that they aspire to adapt themselves to the circumstances at hand. In the field of healthcare particularly, situations are hardly set and fixed. Healthcare leaders deal with varied situations on a daily basis and must be prepared to deal with contingencies at all times.

Research Methods Assignment Example | Topics and Well Written Essays - 1500 words

Research Methods - Assignment Example The oil export business has also allowed the countries to participate in the international trade and thus the countries are developing in order to compete with the developed nations (Narayan and Smyth, 2007). Since oil producing sector is the most important sector in the middle-east and the GCC nations this is considered for carrying out a detailed study. The aim of the research is to carry out an overall analysis of the performance of the oil producing companies of middle-east by focusing mainly on the GCC nations and the revenue generated them. Since crude oil is on high demand in the international market hence it would prove to be an interesting topic of discussion for most of the researchers. The Gulf Cooperation Council (GCC) countries have a number of features in common that is their structural economic features as well as there are significant differences. The common features comprise of high dependency of the other nations on the hydrocarbon as well as the oil production of the middle-east and the GCC nations (Arouri and Rault, 2012). The countries are expected to earn a large portion of their revenue from the oil export business. Oil producing companies face challenges due to the fluctuations in the oil prices where some of the oil importing countries reduce their dependency on the oil and hydrocarbon and set up a separate non-oil sector. There is a possibility of economic diversification that takes place in the international market that would in turn reduce the demand for oil. Study says that, the member nations of GCC are adopting the method of economic diversification with UAE and Bahrain, acting as the most advanced in this field of economic diversification. According to the study, the GDP growth in the non-oil sector has exceeded that of oil producing sectors in the international market, but the non-oil sector are controlled by the government expenditure which is further dependent on

Reflective Practice - Practitioner Incident Essay

Reflective Practice - Practitioner Incident - Essay Example The first reason, according to Somerville and Keeling (2004), is that in their busy work, nurses come across various deep-seated human needs and anxieties; and as a result, such events put a lot of emotional pressure on the lives of the nurses. Secondly, according to Taylor (2006), nurses are change agents. In other words, they should have the ability to influence other people to make positive changes. In such a situation, reflective practice enables nurses to look into how their own personality and approach influenced the outcome and to make necessary changes accordingly (ibid.). One can find the theoretical basis of this reflective practice in the adult learning theory of Kolb (1984). Admittedly, Kolb’s learning model consists of four elements: concrete experience, reflective observation, abstract conceptualisation, and active experimentation. This model gave birth to Honey and Mumford’s model. This model proposes four stages. The first stage is having an experience. It is followed by reviewing the experience, concluding from the experience, and planning the next step (Peter Honey and Alan Mumford’s learning styles, n.d.). ... As a nurse, it is usual for me to consider my past experiences for critical reflection. The following incident and the related reflection made me realise that I should have more belief in my own abilities and decisions in order to become an effective professional. That was a normal duty day and it was nearly 1 AM when a middle-aged person came with chest pain. As it was common, I started helping the person to undress and at the same time, I started recording various observations. As I talked to him, I understood that he came because he had severe central chest pain that night, which extended from the chest to the neck and left arm. Also, I noticed that he used to feel the same chest pain on his walk to his workplace and that this pain used to subside at rest. Though he had ECGs and investigations in the past, they revealed nothing. Based on the observation, I performed one more ECG, but there was nothing and the pain had subsided. Though I could find nothing wrong, I gave particular attention to his various features and background. The person was a regular smoker, overweight, and most importantly, he had a very stressful work life. It was learnt from the chat that he was a judge. It was at that time that the intern on duty came. I communicated all my observations including the patient’s history and background to the intern. However, to my dismay, I noticed that the intern was in no mood to listen to what I said and that she was not planning to give any particular attention to the patient. So, I moved to the duty medical registrar and reported the matter. However, to my utter surprise, the registrar, too, decided that there was nothing significant in my observation as the ECG had revealed that

Continental Airlines Research Paper Example | Topics and Well Written Essays - 2500 words

Continental Airlines - Research Paper Example Part of this success is attributed to the huge investment in employee management and training. This, in turn, leads to better customer care management realized from the employees of the organization. Introduction The story behind Continental Airlines is inundated with many successes and challenges that have characterized the company since its formation. Like any other operator in the turbulent airline industry, these challenges have, over the years, affected the operations of the company and often became the basis for the strategies that have enabled the company to sail through. In any case, Continental Airlines is today regarded as one of the best performing airlines not only in the United States but across the world. Founded in 1934 with a single aircraft in Texas, Continental has grown to become the fifth largest airline in the United States and the seventh largest in the world. This is realized through an annual passenger figure of 50 million across five continents. Presently, th e airline operates over 2,300 daily departures to over 200 destinations across these continents (Burlingham, 2005). Indeed, Continental operates in an industry dominated by several market players which are always on the watch for any strategy to outdo their competitors. The company has faced several financial quagmires over the past few years but has always managed to sail through these challenges. Through continual fleet modernization and an effective employee management program, the company has always been at the forefront in the provision of quality services that transcend the very borders of culture and distance. Although the company has faced bankruptcy twice in its turbulent history, these downfalls have acted as an impetus for success and triggered a new wave of novel strategies that define the company’s overall success. Continental’s Business Strategy At the dawn of this century, Continental was normally ranked in the tenth position among the major airlines in the United States. The major focus of the management was, therefore, to create a new business strategy that would shift the fortunes of the organization. This led to the adoption of a new series of business strategies that were focused on improving industry performance through improved customer service. The first strategy was labeled Fly to Win and was meant to ensure that all the employees in the organization clearly understood what the customers actually wanted in terms of service. This would facilitate an effective response mechanism in order to avail the right products to the right clients. Secondly, Fund the Future strategy was intended to relook into the cash flow and costs incurred by the organization, in order to bail it out of its financial quagmire. The focus in this case was cost management as a way of eliminating some of the unnecessary cost centers previously realized by the organization. The third strategy, Make Reliability a Strategy, was geared towards ensuring that customers were delivered to their destinations safely and without any delays (Ray, 1999). This was also to limit any loss of luggage that was often realized in the company. In a way, reliability was seen as the best way to create customer confidence which would ultimately enable the airline to widen the customer base. The fourth strategy, Working Together, was mainly focused on employee managemen

Operating Systems Research Paper Example | Topics and Well Written Essays - 1750 words - 1

Operating Systems - Research Paper Example The likes of Microsoft, Apple Inc, UNIX, and Google are few of the owners and pioneers who administer over the operating systems that are currently in the market. In the category of mobile phone devices the most common operating systems are Apple I.O.S, Android supported by Google, and Windows Mobile operating system supported by Microsoft, Symbian operating systems that have been in the market for quite some time. They are supported by Nokia Inc. Blackberry is not behind in this category and they have their own operating system dedicated to it as well. Their operating system comes in form of R.I.M operating system. Each of these has its own characteristic features that makes each unique in its own way. In the aforementioned operating systems, some of these operating systems are hardware specific, while others are compatible with any kind of hardware device; I.O.S is one of them that requires Apple devices in support for the software. I.O.S are subject to the presence and requirement of Macintosh computers that support Mac OS X 10.6. I.O.S is the patented operating system of Apple Inc. in the case of the different operating systems. The very first of the many SDKs that were introduced by Apple Inc was NeXT O.S. Android Operating systems in contrast are relatively supportive and enjoy large scale compatibility scale in comparison to I.O.S. They are compatible with any kind of devices that may support ordinary operating systems and their kernels. The feature of creation of Android Virtual Devices is another aided feature that comes in the support of Android Operating system as compared to the I.O.S. A.V.D gives Android operating system an edge over its rivals. It allows for the pilot test and other verifications of the system compatibility and the applications proper functioning (Goadrich & Rogers, 2011). In recent times, I.O.S has incorporated new and developed means of protecting the operating system from any kind of intruders. A step

Resume and Cover Letter Assignment Example | Topics and Well Written Essays - 500 words

Resume and Cover Letter - Assignment Example I have worked as a management assistant at Booz Allen Hamilton and the professional experiences gained, in conjunction with the theoretical framework continuously being developed at George Mason University (GMU) would be appropriately honed through your internship program. My previous work experiences assisted in developing teamwork and working in a collaborative and cohesive atmosphere. My responsibilities as management assistant in Booz Allen Hamilton required working effectively with diverse teams to specifically ensure that team members are duly motivated towards the accomplishment of identified organizational goals. My proposal for innovative performance evaluation programs that recognize and acknowledge exemplary performers using merit based standards assisted in achieving higher productivity, higher morale and job satisfaction. I likewise envision assisting in motivating teams within the Net Social environment. I have acknowledged the importance of completing my degree in Accounting at GMU to augment the professional skills gained at Booz Allen Hamilton, and to make me more competitive and competent in a global environment. Currently, support from the faculty and administrative staff at GMU assist in the development of more leadership skills, as well as in gaining more expertise in interpersonal communication, problem-solving, and decision-making skills. The multidisciplinary approach to learning enabled me to effectively share the knowledge, abilities, and skills gained during the course and assist in addressing unique and distinct team requirements at Net Social. Enclosed is a copy of my resume for your review. I would be genuinely interested to be part of the internship program. I likewise look forward to a mutually beneficial relationship. I could be reached at Telephone Number or Email Address. Thank you for your time and

Operating Systems Research Paper Example | Topics and Well Written Essays - 1750 words - 1

Operating Systems - Research Paper Example The likes of Microsoft, Apple Inc, UNIX, and Google are few of the owners and pioneers who administer over the operating systems that are currently in the market. In the category of mobile phone devices the most common operating systems are Apple I.O.S, Android supported by Google, and Windows Mobile operating system supported by Microsoft, Symbian operating systems that have been in the market for quite some time. They are supported by Nokia Inc. Blackberry is not behind in this category and they have their own operating system dedicated to it as well. Their operating system comes in form of R.I.M operating system. Each of these has its own characteristic features that makes each unique in its own way. In the aforementioned operating systems, some of these operating systems are hardware specific, while others are compatible with any kind of hardware device; I.O.S is one of them that requires Apple devices in support for the software. I.O.S are subject to the presence and requirement of Macintosh computers that support Mac OS X 10.6. I.O.S is the patented operating system of Apple Inc. in the case of the different operating systems. The very first of the many SDKs that were introduced by Apple Inc was NeXT O.S. Android Operating systems in contrast are relatively supportive and enjoy large scale compatibility scale in comparison to I.O.S. They are compatible with any kind of devices that may support ordinary operating systems and their kernels. The feature of creation of Android Virtual Devices is another aided feature that comes in the support of Android Operating system as compared to the I.O.S. A.V.D gives Android operating system an edge over its rivals. It allows for the pilot test and other verifications of the system compatibility and the applications proper functioning (Goadrich & Rogers, 2011). In recent times, I.O.S has incorporated new and developed means of protecting the operating system from any kind of intruders. A step

Models of decision making and problem solving Essay

Models of decision making and problem solving - Essay Example Decision making is about choosing from several options or ideas and taking action to generate a particular result. It is usually considered to be a rational and logical thinking process. It is defined as a process of choosing a course of action for dealing with a problem or opportunity (Schmerhorn, 2003, p 174). Problem solving is one of the steps involved in decision making. Decision making is a part of everyday life for all of us. However this essay is confined to analysis of the process of decision making in an organizational context. In an organization, decision making is one of the key managerial activities. Decisions taken in a timely manner, making optimum use of information and a sound implementation are the hallmarks of organizations which perform effectively. This essay covers aspects of decision making processes in an organization and the models which can be used to describe them. The roles of creativity in individual as well as organization decision making, intuition, gro up and collaborative decision making and leadership that makes the decision making and problem solving in organizations efficient is also discussed.It is important to understand the context under which decisions are made in the organization. Decision making within organization can be broadly classified as happening at four levels. The first is the long-term strategic decision making process. ... The operations level managers will be involved. Speed and implementation of decisions will be very important here. Very often problems to be solved will be routine in nature. The last is the corrective decisions that an organization will have to make based on the monitoring it does of its decisions and the feedback that it receives through such monitoring. Another type of classification on the decisions within an organization are those that can be differentiated as programmed decisions , those which are routine and can be solved by standard methods and the other un-programmed, those which cannot be solved by routine responses, but which require tailor made solutions. Decisions are usually made by managers as individuals, but in organizations, the particular decisions or policies chosen by decision-makers can often be explained through organizational culture and practices. These practices may be decision making by committees and groups, or by adopting fixed or standard operating procedures. Culture of the organization will decide whether decisions are taken autocratically, creatively or through participation. Decisions are often not made by an individual alone in an organization alone. Decisions are made through a complex set of interaction between different people at different parts (functions) and levels of organizations, since the stakeholders of the outcome of decisions will be many. In real life in organizations it is rare to find decision making and other processes where social and political activity does not play a significant part (Teale et al, 2003, p 289). Decision making depends upon the environment under which decisions are made. Schermerhorn, (2003, ch. 17) describes these as certain, risky and uncertain environment. "Certain"

The traditional Chinese legal system Essay Example for Free

The traditional Chinese legal system Essay The traditional Chinese legal system has been designed to keep order, rather than to enforce a system of individual rights and equality. (Orts, 2001) The state is protected by reinforcing a social and moral structure that mirrors relationship within family to the relationship of the individual to the state. (Orts, 2001) At the heart of traditional Chinese thought is the idea that everything is dominated by a cosmic universe of which there are three forces: Heaven, Earth and Man. Worship of a Supreme Being is not part of the traditions beliefs, however the political foundation of the state is based on a supernatural order that Heaven’s representative on earth is the Emperor. (Orts, 2001) The Emperor therefore expected his subjects not merely to follow but to worship. The basis for his rule is almighty, but the laws by which he governs have no divine origin except that they are promulgated by the Emperor. (Orts, 2001) A new dynasty could, and usually did, wipe out the previous Code and establish an entirely new one. Since these laws were valid only to the extent that they had come from the Emperor, it would be difficult for a new dynasty to justify using the previous code. (Orts, 2001) Three major schools of thought dominated the Chinese empire: Confucianism, Taoism and Legalism (Fa Jia). (Orts, 2001) Taoism is both a religion and a philosophy, but since its primary influence is on Chinese art and poetry, it has little to say that is applicable to the legal system. The Confucian and Legalist schools of throughout have competed to dominate the imperial system of justice. (Orts, 2001) As the first â€Å"unified† Chinese imperial dynasty, the Qin dynasty relied on a legalist code of laws to ensure unity, obedience and loyalty to the governing body. (Fu, 1996) The later Han Dynasty maintained the Empire using a very different code derived from the teaching of Confucius. Though both dynasties ruled a vast unified Empire for a number of years, the methods, laws and governments they used were markedly different. The question underlying the contrast between legalism and Confucianism is whether either provides a formula for long-lasting, peaceful imperial rule. Although it was very short, the Qin is one of the most important legal system because it is the closest China came to a purely Legalist system. (Fu, 1996) The best original source on law in the Qin dynasty is from the grave of a Qin official discovered in the 1970s. (Fu, 1996)A set of administrative laws inscribed on sheets of bamboo set out common crimes and their punishments. These range from killing children or slaves without permission (as in later dynasties, a parent could seek approval from the magistrate to kill a child who had failed to obey them) to failure to care for one’s horses or not using the standard weights and measures. (Fu, 1996) The Qin were able to centralize their rule in central-eastern China as the most powerful of the Warring States. (Fu, 1996) Under the Qin, a centralized bureaucracy was established and the separate portions of the Great Wall were unified. The Qin dynasty also saw the construction of a road system, the division of the empire into states, and adoption of a series of standards in currency, weights and measures and an official script. (Fu, 1996) Under Qin ruler Qin Xioagong, Shang Yang wrote a series of reforms that would form the basis for the legal system under the Qin. (Fu, 1996) Although there was little time to implement his reforms before the Han took over, Shang’s reforms are considered the basis of the Legalist approach. In 356 BC, Shang ordered the destruction of documents on Confucian thinking, which unfortunately included volumes of material on the pre-Qin Confucian material such as the Book of Songs, and the Book of Documents. (Fu, 1996)He also organized the military into ranks and implemented Li Kui’s book of law. Six years later, Shang reformed the tax system and a standardized system of land allocation. (Fu, 1996)Shortly after the death of the Qin Xiaogong, Shang found himself the victim of one of the harsh punishments he advocated when he was executed by being pulled apart by four chariots. Following the death of Shang Yang, the campaign against Confucian scholars continued and hundreds of Confucian scholars were buried alive. (Fu, 1996) The Qin dynasty is important in comparison to later systems because despite the substantial success it had in establishing an infrastructure and a solid base of power from which to exert authority, the system collapsed upon itself. (Ren, 1997) The harsh punishments caused revolts by people who had incentive to revolt because they would otherwise be executed. (Ren, 1997) The rule of law during the Qin dynasty was influenced by the philosophical tenets of legalism. (Fu, 1996)Legalism is a philosophy that advocates strict adherence to law and obedience to authority. The laws in question tend to focus on punishment for disobedience. (Fu, 1996)The characteristics of legalism were necessary for the government to exercise the degree of control that it did, in order to unify China, and administer this large empire. (Fu, 1996)The legal philosophy of legalism defines law as a tool used by the powers that be to enforce behavior demanded of the leadership in question. As such, legalistic philosophy focuses upon the punitive aspect of law, rather than a positive aspect(Fu, 1996). A 1975 discovery of Qin legal documents gave historians their first detailed look at the specifics of administrative and criminal law in the Qin dynasty. (Fu, 1996) In terms of punishment given for offenses, the Qin legal code offered a gamut of severity that included several forms of execution, five types of mutilation, forced labor, shaving of a beard, and any number of monetary fines. (Fu, 1996) Theft of property had many penalties that were predicated on a number of factors. Such factors included the social rank of the perpetrators, the number of participants, and the value of the property stolen (or targeted for theft). (Fu, 1996)Punishments in the category of theft ranged from monetary fines to terms of bonded service. In the area of violent crimes, the penalties are clear and precise. An act of violence against a spouse or child warrants cutting off of a beard, as does mutilation of another in a fight. (Fu, 1996) The killing of children is punished with tattooing and hard labor. This only applies if the child in question is without physical or mental defects; in other cases, it is not illegal to kill a child. Conspiracy to commit murder is punishable by death, as is the murder of a male heir to a relative. Despite the reputation of Qin justice as cruel and arbitrary, investigation of crimes was done in a fairly meticulous manner. (Fu, 1996) Torture of witnesses, for example, had to be documented, and was only allowed in cases where a witness’ statement, freely given, did not make sense or contradicted known facts of the case. (Fu, 1996)It is also noted in Qin law that flogging is not the preferred way to obtain accurate information. In general, the laws of the Qin dynasty, rather than being arbitrary and cruel, reflect a sophisticated consideration of such matters as intent, mens rea, and degree of severity. (Fu, 1996)While the penalties outlined may seem to be quite extreme, they reflect nothing more than the practices and standards of the time and culture in which they were executed. (Fu, 1996) The Han dynasty is recognized for centralizing the Chinese empire and dissolving the noble-run state system. (Perenboom, 2002) In the place of the feudal system, the Han developed a bureaucracy, ostensibly merit-based, which would last for the next two millennia. Although we know less about the Han legal system than we do the later dynasties, the Han dynasty is worth a discussion because of the foundations it laid for physical and political infrastructure. (Perenboom, 2002) The population of the Chinese Empire under the Han was about 50 million. (Perenboom, 2002) It was during this period that the Silk Road, the trade route to the west, was developed. (Perenboom, 2002) Although the Han adopted Confucianism as the official state doctrine legalist influences remaining in the penal emphasis of the system and the formulaic quality of the laws (the crime of x is punished with y). From a Confucian perspective, modeling proper conduct was the best way to maintain order. (Perenboom, 2002) These rules of behavior are called li, a general code of proper human conduct in human society. (Perenboom, 2002) These rules incorporate institutions and relationships that are necessary for harmonious living. Legalists, however, propounded a written law with specific punishments that would deter bad behavior, which is referred to as fa. (Perenboom, 2002) Where li is designed to prevent conflict, fa is designed to punish it, and thereby deter. The school of philosophy based on the teachings of Confucius (551-479 BC) formed the basis of the traditional political system beginning in the Han Dynasty. (Perenboom, 2002) Confucius was from a minor noble family in what is now Shantung province. Although he never obtained an official position of any significant power, his students passed on his teaching on government and social relationships. (Perenboom, 2002) Confucianism recognizes five key relationships in society, each with its correct virtue. One of the most important was the relationship between father and son, and the primary virtue in that relationship was filial piety. (Perenboom, 2002) Another key relationship was that between ruler and subject, where loyalty was the proper attribution. (Perenboom, 2002) Brothers should exhibit, not surprisingly, brotherliness, and between husband and wife love and obedience was paramount. (Perenboom, 2002) Finally, between friends there should be faithfulness. (Perenboom, 2002) The moral feelings and obligations between people generally, and in the five relationships especially, are called jen. In Confucian thought, there is no separation between duties and mores in and to the family and the state. (Rosett, Cheng, Woo, 2003) Although the emperor has the greatest responsibility because he must care for his subjects as his children but he has little accountability to them. (Rosett, Cheng, Woo, 2003) The people’s relationship with the emperor is within the relationship of filial piety, they depend on him to be fair and act in their best interest, but they have no right to expect him to do so, and no recourse when he did not. The emperor was not accountable to the law; he had absolute authority to change and overrule the law on a case-by-case basis. He could also issue edicts to change the laws, and create ex post facto law. The hierarchy of relationships (li) was primary to the codified law (fa), and where the two conflicted the li should triumph. (Rosett, Cheng, Woo, 2003) Individual rights were subjugated to the paternalistic authority of the state. (Rosett, Cheng, Woo, 2003) Adherents to Confucianism were suspicious of an institutional law but accepted it as a necessary evil. Confucianists argued that a legal system of fa would encourage people to act exclusively in self-interest and lead to corruption. (Hucker, 1975) If everyone acted in their proper roles in accordance with the li and in the interest of their family and the state as the two concentric duties, theoretically there would be no need for a legal system. (Hucker, 1975) Practically, however, Confucian officials knew punishment would still be necessary where people failed to obey the li. However, Confucian scholars continued to argue that the moral training of the ruler was more useful to promote harmony than coercion. (Hucker, 1975) In the end, the Chinese legal system had a healthy amount of both. (Hucker, 1975) The first Han Emperor, Gaozu (256-195 BC), was one of only two Chinese emperors to rise from the peasant class. (Hucker, 1975) During the Qin dynasty, he was a low-level police officer in Jiangsu province who was detained in his duty of transporting prisoners by bad weather. According to the laws of the legalist Qin, this failure, even though he was not at fault, was punishable by death. Having nothing to lose, he led the prisoners in revolt. (Hucker, 1975) This group eventually grew into an army and he ended up in position to overthrow the Qin and establish a dynasty of his own. (Hucker, 1975) Although Confucianism was embraced as the official state doctrine, Gaozu recognized the importance of creating a written legal code. (Dull Chu, 1972) The official in charge of the legal code was Xiao He, who had served with Gaozu during the uprising. The code eventually the legal code took up 906 volumes, and was divided into 60 sections. (Dull Chu, 1972) Under Emperor Wu Di, the official Dong Zhongshu required that the verdicts be supported by a rationale which applied the statutes to the facts of the case. (Dull Chu, 1972) It was during this period that the first laws against the killing of slaves appeared. In addition, nobles and officials were not permitted any deference compared to peasants when it came to prosecution and punishment. (Dull Chu, 1972) Dong also imbued the laws with elements cosmic harmony. He believed that the legal system should try to sort out imbalances in yin and yang and reflect the harmony of the five elements: wood, fire, earth, metal and water. (Dull Chu, 1972) Despite the wide application of laws, severe and grisly punishments were still popular. (Dull Chu, 1972) Typical punishments included killing of the defendant’s relatives, facial tattooing (particularly for theft), castration, amputation of the nose or of one or more of the feet, wearing an iron collar, exile, and a variety of methods of execution, such as death by cutting in two at the waist, boiling and beheading. Among the non-capital punishments, minor offenders were often subject to long terms of servitude on state projects. (Dull Chu, 1972) Exile was also used as a common punishment during the Han dynasty. (Dull Chu, 1972) Despite the similarities between Qin and Han law and punishment, the Confuscian philosophy of the Han dynasty became the one from which the rule of future dynasties would derive, while the legacy of the Qin dynasty was largely lost in the annels of history.

Variance Analysis As A Tool For Effective Planning Accounting Essay

Variance Analysis As A Tool For Effective Planning Accounting Essay Abstract This project analysis the significance of variance analysis as a tool for effective planning in flour mills industries the project view planning variance analysis and standard costing primary and secondary are used. The use of primary data was heavily relied upon via questionnaire administered, the research adopt simple percentage in testing research Hypothesis. The finding of the project show the significant variance analysis in providing information to management to meet the objectives of an organisation. On the basis of the findings the projects finally offered some recommendation aimed at improving the efficiency and effectiveness of variance analysis information. table of contents Title page Declaration page Approval page Dedication page Acknowledgement Abstract Table of content Chapter one introduction General background of the study Statement of the problem Objectives of the study Research hypothesis Significance of the study Scope of the study Limitation of the study Definition of key terms Chapter two Literature review Variance analysis The purpose of variance analysis Responsibility for variance Making variance analysis more useful Planning 2.5.1 Types of planning 2.5.2 Long term (strategic) planning 2.5.3 short term (tactical) planning Advantages Disadvantages Standard costing 2.8.1 the basic steps involved in standard costing techniques 2.8.2 objectives of standard costing 2.8.3 the benefits of standard costing chapter three Research methodology Introduction Population of the study Sample size Sampling technique used Method of data collection Method of data analysis Chapter four Introduction Data presentation Data analysis Test of research hypothesis Chapter five Summary Conclusion (findings) Recommendations Bibliography Appendix Chapter one General background of the study introduction The survival of any organisation is dependent upon its decision to achieve its desired objectives. A definitive guide to management decision is information. Manage net need information for planning a2nd control for decision making. Accounting is of great importance to all levels of man agement and without accounting there would be stagnation and confusion which in extreme cases may lead to a complete break down of the system. (Kalu, 2002) in todays business environment, the development and use of information especially management accenting information is a critical factor in the effective management of an organisation. Management inform nation is not only concerned with the provision of financial information about cost and revenve it is also in response to the changing environment involved in the provision of non-financial information about productivity quality and other key success factors for the organisation. To ensure effective use of vaciance /analysis for planning the information provided by the management accounting system must be relevant, timely, complete, reliable, objective and under stardable amongst others. Statement of problem Effective planning of variance analysis has been playing a greater role as a tool of corporate survival especially in the present day complex business environment where having the best information is the key to success. Therefore the problem of the research work includes Non-Implementation variance analysis which may cause in effective planning in the flour mills industries. These problem necessitate the flour mills industries. objectives of the study The following are the objective with the study was conducted. To analysis how variance analysis assist in effective planning, that is how it helps in determining future prospers and objectives. To examines the efficiency and effectiveness of variance analysis. By looking into how it maximized wealth or production and minimizes wastage for the producing of expected out put and achievement of desire objective of the organisation. Research hypothesis For the power of this research, the following hypothesis were formulated and tested, H0 valance analysis would serve as a tool for effective planning. H1 valance analysis would serve a tool for effectine planning Significant of the study The significance of the study includes:- (To provide a successful way in which management would achieve their organisational objective through proper planning and sound control in the process of making decision by careful forecasting of future objective and maximizing or boosting of out put and avoiding or minimizing was tape for the achievement the organisation goals and objectives. Scope of the study/research The scope of the study cover the flour mills industries in Nigeria with particular reference to BUA Flour mills Nigeria Limited, Kano. This company is choose to be the case study out of the flour mills companies in Nigeria. Finding obtained there from were generalized on all flour mills companies in Nigerian. This is due to the fact that they belong to the same industry having Uniform method of preparation or modes as well as being guided by the same law status. Limitation of the study In the course of conducing this research work, making constraints were encounter which is beyond the control of the research due to their intensive nature. And gives the researcher tough time, among of which is sufficient time; inadequate time factors contributed to the smooth running of this researcher work. Also financial constraints is the key factor that contributed major by. Inadequate money given the researcher a very hard time in getting enough data. Other activates such as lecture time assignment and what have you contribution getting enough data for this research work. Definition of key terms Analysis:- this is the detailed study or examination of some thing in order to understand more about it. Decision:-This is a choice or judgment that you make after thinking and talking about what is best thing to do. Efficiency:- The quality of doing something well with no west of time or money. Effective:- This refers to producing the result that is wanted or intended, that producing a successful result. Management:- The act of running and controlling a business or similar organisation. Organisation:- A group of people who from a business etc together in order to achieve a particular aim. Planning:- his is any arrangement for closings using or achieving something in the future. Variance:- This refers to the amount by which some thing changes or is different from something else. Chapter two 2.0 literature review definition 2.1 variance analysis (lucey, 2006). The term variance is revelry used on its own. Usually it is qualified in some way, for example, direct material cost variance, direct labour efficiency variance and soon. The process by which the total difference between standard and actual costs is sub-divided is known as Variance analysis which can be defines The evaluation of performance by means of variances, whose timely reporting should maximises the opportunity for managerial action. (Dandago Tijjani, 2005): variance may be define as the difference between the Actual and standard cost while variance Analysis:- is the process of analyzing variance by sub-dividing the total variance in such a way that management can assign responsibility of off standard performance. Variance arise form differences between standard and actual quantities and / or differences between standard and actual price. These are the course of variance the reason for the difference have to be established by management investigation. Variance may be adverse, i.e. where actual cost is greater than stranded or they may be favorable i.e where actual cost is less standard. Alternatively they may be know as minus or plus variance respectively. 2.2 the purpose of variance analysis The purpose of variance analysis is to provide practical pointer to the causes of off-standard performance so that management can improve operations, increase efficiency ultilise resources more effectively and reduce costs it follows that overly elaborate variance analysis which is not under stood, variance that are not acted up on and variance which are calculated too long after the event do not fulfill the centre purpose of standard costing. 2.3 responsibility for variance ideally, variance should be detailed enough so that responsibility can be assigned to a particular individuals for a specific variance. Cost control is made much more difficult if responsibility for a variance is spread over several managers in such circumstances it is all too easy to- pass the back. 2.4 making variance analysis more useful it is not sufficient merely to be able to describe and calculate variance to make variance analysis in to a useful aid to management it is necessary to probe and investigate the variance and the data used to calculate them. Typical questions which should ask are follows. Is there any relationship between the variance? For example, there may be pleasure in observing a favorable material price variance caused by the purchase of a job lot of material, but if this favorable variance is more than offset by adverse used and labour variance caused by the poor quality material, then there is little cause for rejoicing. Can further information than merely the variance be provide for management? Remembers, Variance analysis is but a means to an end. Management task is to find the reason for the variance and to take action to bring operation into line with the plan. Is the variance significant worth reporting? This is an importance matter for both the accountant and the manager and the ways of assessing the significance of variance are death with. Are the variance being reported quickly enough, to the right people in sufficient or two much detail with explanatory notes? 2.5 planning ack off (2001) as cited in Drury (2005) defined planning as the design of a desired future and of effective ways of bringing it about planning is any arrangement for doing, using or achieving something in the future (Dandago Tijjani 2005:p305). It is the establishment of objective and the information, evaluation and selection of the policies, strategies, tactics and actions required to achieve these objectives (KMA)to pandey (2004:) Planning is statement if what should be done, how it should be done, and when it should be done. It is the design of a desired future state of an entity and of the effective ways of bringing it about. Planning establishment enter prises objectives and cletermines the future course of actions for accomplishing of those objectives planning gives manager a warning f possible fature crises and enables him to avoids having to take uncalculated decision. Malomo (1999:2)Planning is a feed forward process to reduce uncertainties about the future the process of p lanning is based on the conviction that management has the capability of planning its activities and conditioning the state of the firm that determines its destiny. The task of planning the firms activities involves the entification of relevant variable controllable and non-controllable (pardey, 1994:8). Kalu (2001) as cited in onah (2001) state a sound planning is that which is capable of achievement, the chances of achievement will be enhance if they people responsible for the execution of the plan can claim collective responsibility of its information. The formulation of the plan relies upon information from many sources, both internal and external to the organisation. Information for planning includes cost and financial data amomst others (lucey 2006) The management account can make a valuable contribution in the planning stage by preparing studies covering past performances, product mix, capital expenditure and by analysing cost-volume profit relationship cash flows etc 2.5.1 types of planning the are basically two types of planning: long term planning and short-time planning. 2.5.1 long term strategic planning sizes (1989) cited in Drury (2000:545) defined long term planning as a systematic and formalized process for purposely directing and controlling future operations towards desired objectives for periods extending beyond one years it the formulation, evaluation and selection of strategies for the purpose of preparing a long term planning of action to attain objectives (ICMA). The span covered by long term plan depends on the organisation, the industry in which it operates and the particular environment involved. The periods involved may be 3, 7, 10 or 20 years. The process of corporate planning is a detailed part of the management. (Lucey 2006). 2.5.3 short term (tactical) planning for operational purpose, it is necessary for the organisation to concert its long range planning to sections, functions and departments. (Lucey 2006) ICMA defines short-term planning as Planning the utilization of resources to achieve specific objectives in the most effective and efficient way. Those part of short term plan that monetary values van be attached becomes budgets (Lukey, 1996:270) this bring the issue of budgeting as an instruments of planning Advantages 2.6 1- The comparison between standard and actual reveals the variation so that management can at once take advantages of prime of exception concentrating its attention upon these factors which have not proceed according to plan. 2- Carefully planned standards are an aid to more accurate budgeting. 3- Variance analysis can provide a way of motivation to managers to achieve better performance. However care must be taken to distinguish between controllable and non- controllable cost in variance reperting. 4- It provides a basic for comparison between one period and another (i.e using common denominator). This is particularly true of that standard cost system which uses as its basis an index figures for comparing other figures with it. 2.7 disadvantage Deciding how to incorporate inflation into planned units cots. Agreeing a short-time labour efficiency standard (currant attainable or ideal). Deciding on the quality of material to be used, because a better quality of material will cost more, bat perhaps reduce material wastage. Estimating material princes where seasonal princes vacation or bulk purchases discount may be significant. 2.8.1 standard costing adeniyi A. Adeniji (2008) sees the word standard cost represents an estimated or a predetermined total cost product permit for an organisation. The process of estimating the total cost of production permit is described as standard costing technique if the estimated total cost of products for a big organisation is based on the total unit produced then; the procedure is described as budgeting system. Standard costing technique therefore represents and integral part of management accounting control technique which will also include budgeting system and responsibility accounting statement. Standard costing technique many either be viewed from the perspective of marginal costing technique or absorbtion costing technique. By relating standard costing technique with marginal costing technique, variance analysis will be determined on the total relevant costs of products excluding fixed over head. But if it is viewed in the context of absorption costing then variance analysis will involve the total cost of product to the organisations. 2.8.2 the basic steps involved in standard costing technique identify the long term corporate objective of a business outfit. determine the short term achievable objective from the corporate objective. conduct a research or a market survey to identify the specific needs of consumers. design a particular product or service that will be used to satisfy the need of the consumer. obtain top management support for the standard costing technique. identify the quality as well as the quality of raw material required in a unit of the product. estimate normal loss in the course of production. identity labour rate per hour together with the standard hour required in producing a unit. 2.8.3 objectives of standard costing to provide a basis for estimating to provide guidance on possible ways of improving performance. to provide a formal basis for assessing performance and efficiency. to assist in setting standards. to control costs by establishing standards and analysis variances. to enable the principle of management by exception to be practised at the detailed operational level. to motivate staff and management. to assist assigning responsibility for adverse variance of (non-performance) in order to correct deficiencies or to maximise the benefit associated with favorable variance. 2.8.4 the benefits of standard costing standard costing provides a consistent base where by performance may be measured on the basic of what an item should cost or how much should have been produced, on the basis of the expected levels of activity. It provides a method whereby labour and overheads can be consistently recovered and charged into stock. It provides of control for buying. Usage and efficient work levels. In setting up standards, management can reappraise activities to ascertain if they are being done in the most effective and efficient way. It creates an atmosphere of cost-consciousness amongst all levels, motivation staff and wokers to see if there is a better way of performing a particular task. By cresting a realistic target, it motivates staff and operatives to achieve or better the standard laid down. It is recognisable method of performance monitoring through variance analysis motivating investigation into causes of shortfall and improving methods and procedures for the future. It provides a recognisable basic for budgeting forecasting planning Chapter three Research methodology 3.0 introduction Methodology is very important aspect in the research project it is a way by which the researcher follows in order to obtain relevant information as regards the research project it will enable the reader to under stand the basic methods and procedure used in acquiring the data for conducting the research work. 3.1 population of the study The population considered or the purpose this researd in work is the flour mills industries. 3.2 sample size a sample is that portion of a population which is studies closed in order to gain some knowledge or make generalization about the population it represents. The sample size for this study is flow mills Nigerian limited kano. 3.3 sampling techniques used the sampling techniques used in the selection of sample for the study is the convince sampling technique. Conveniences sampling is where the researcher simply get information or data conveniently without any land ship, that is he simply choose the closest person, institution or organisation as respondents in order to save time and money. 3.4 method of data collection The method employed in the collection of data for this study is primary and secondary method. Source:- is the texts books, journals, consulted for the purpose of this research work. Primary source:- Questionnaire were used to collect relevant information or data form the case study 3.5 method of data analysis the method the researcher use in analysis the data collected is presentation of data in a tabulation form to permit analysis and inference. And simple percentage is used to test the hypothesis. Chapter four Data presentation, analysis and interpretation 4.0 introduction in the chapter, the researcher would summarized all the data collected through the questionnaire administered and present them in table form to permit analysis and inferences. 4.1 data presentation the research dispatched (14) questionnaire, out of which (11) (73.33%) were returned while (3) (26.67%) were not the questionnaire contained one structured questions and open ended questions. The data would be tabulation and grouped. 4.2 data analysis the data is analysed below: table (1) gender Sex Frequency Percentage Male 9 80% Female 2 20% Total 11 100% Source: Questionnaire Administrated 2009 The above table show that only (2) out (11) respondent are female while () the male are (9). This shows that its gender bras since most of the information would be getting form the males since they are the highest respondents. Q2: Has your company adopt variance analysis as a tool? Table 2: responses Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Source: Questionnaire Administered, 2009 100% say yes while no negative responses. Form the above responses it is apparent that the company is adapting variance analysis as a tool for effective planning in adveing set goals. Q3 Does variance analysis have any significances to management? Table 3 Response Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Scarce: Questionnaire Administered 2009 Obviously, the table above shows that 100% shows that all the respondents answered positively. This implies, variance analysis provide a way of motivation to managements to achieve better performance towards realising the companys objectives. Q4 if yes state the significances Types of significance Frequency Percentages Planning 7 35% Control of operations 5 20% Forecasting cash flows 3 10% Monitoring performance of management 2 5% Cost of ascertainment apportionment and reduction 3 10% Fixing price 4 15% Product costing 6 25 Source: Questionnaire Administered, 2009 These are some of the significance of variance Analysis to management given by the respondents. The above signifies that panning, control of operation, price fixity and product costing are the areas which helps in establishing and administering operational controls to help the effective planning and desired objectives of the company. Q5 Does your company encounter problems in the use variance analysis Responses Frequency Percentages Yes 0 0% No 11 100% Total 11 100% Source: Questionnaire Administered, 2009 It is clear that 100% of the responses are No Implication: it assist management in the evaluation of alternatives and assessing the financial feasibility of proposed course of action. Q6 Does variance Analysis aid in effective planning? Table 6 Responses Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Sources: Questionnaire Administered 2009 Total responses from the above 11(100%) are yes while 0% No. Implication: it is a recognisable method of performance monitoring through variance analysis, motivation investigation into courses of shortfall and improving methods procedures for the achievement of future prospects objectives. Q7 if yes in what ways Table 7: Ways in which it Aids in effective planning Respondent Variance Analysis 7 Setting performance standard 2 Provision of information for effective Planning 4 Cost of products 3 Evaluation of alternative 2 Source: Questionnaire Administered, 2009 These are some of ways it aid in effective planning. Implication: variance analysis, effective planning cost of product the and others, assist in setting performance standard and costing of operation also monitoring performance of management: since they solemnly depends on the implementations variance analysis for the achievement of organisational objectives. Q8 Does variance Analysis information assists management in attaining the companys objectives? Table Responses Responses Frequency Percentages Yes 11 100% No 0 0 Total 11 100% Source: Questionnaire Administered 2009 In view of the table, response were all made favour of Yes (100%) Implication:- It provided the management with information of care full forecasting of future objectives and prospects and means of implementing it for controlling purpose to ensure better performance and to avoid wastage for the advisement of the organisational goals and objectives. Q9 How effective and efficiency variance Analysis serve as tool for effective planning. Responses Responses Frequency Percentages Excellent 6 60% Very Good 5 50% Good 0 0 Weak 0 0 Total 11 11 Source: Questionnaire Administered 2009 Above are the suggestion given by the respondents: Implication: From the stated above, it appears that, the management with the use of variance Analysis it helps tremendously in producing a succeful result intended by the organisation and the qualify of minimaxes wastage of resources for achieving better results and performances. Q10 How could the effectiveness be improve upon:- Responses Suggested Improvement Number of Respondents Effective monitoring 2 Reporting variance quickly 3 Information should be timely, accurate and comprehensive 2 Training staff on Accounting system 1 Profer and adequate Accounting 1 Source: Questionnaire Administered 2009 Above were the various suggestion given by the respondents to improved in the above areas for the betterment of the organisation. Q11 can management achieve their aims without the use of variance analysis information. Table 11 responses Responses Frequency Percentages Yes 0 0 No 11 100 Total 11 100 Source: Questionnaire Administered 2009 It is clear form the table the No has all the responses which 11 (100%). Implication: it is obvious that the management can not improve their performance without the adoption of variance analysis information on the information provided by the Variance analysis for effective and efficiency panning of its activities. Q 12 What advice will give toward making things better: Table 12 Responses Suggestion Number of Respondents Giving required resources and free hand to the Management 1 Training of staff for proper Accounting 2 Adherence to variance and effective cost control 3 Proper account of material and Money should be earned out weekly 1 Sentiment should not form the basis for decision making 1 Strict adherence to costing policies 3 Source: Questionnaire Administered 2007 Implication: The above were the suggestion, and its observed that some areas need improvement and adherence to stated policies for decision making and evaluation of perform ances. 4.3 test of research hypothesis research hypothesis H0: Variance Analysis would not serve as a tool for effective planning. H1: Variance Analysis would serve as tool for effective planning Q Daes variance analysis serve as a tool for effective planning Responses Frequency Percentages Yes 11 100 No 0 0 Total 11 100 Source. Questionnaire administered 2009 From the above 100% respondents say yes while known say No Implication: it quite clear precise that the management rely on the variance analysis who provide practical pointer to the causes of off standard performance so that management can improve operations, increase efficiency, utilise resources more effectively and reduce costs. Therefore alternative Hypothesis (Hi) is accepted that is variance analysis would serve as tool for effective planning Chapter five Summary, conclusion and recommendations 5.1 Summary the aim of the study is to examine the relevance of variance analysis and its facilitation to the effective planning using flour mills as a case study. Variance Analysis is concerned with providing broader for nancial and non-financial information in order to cater to the internal need of an organisation to facilitate effective planning. The evaluation of performance by means of variances, whose timely reporting should maximise the opportunity for managerial action. Variance arise from difference between standard actual quantities and/or differences between standard and actual prices. Those are the causes of variance, the reason for the differences is established by the management investigation. Effective planning is concerned with the designed of a desire future state of an organisation through the use of variance analysis and standard costing techniques. The pr