9.Is gambling an irrational form of consumption Essay

9.Is betting an unreasonable type of utilization - Essay Example Johnson et al. (1999, p.19) attempted to recognize the tax assessment arrangements that allude to betting in UK and arrived at the resolution that ‘betting-shop card sharks in the UK face a duty on betting of 10%, however have the decision of paying the expense either at the hour of bet or on any arrival on an effective wager; over 18% of wagers give off an impression of being set by speculators who decide to pay charge on the return.’. The above investigation centers around a specific part of betting, the tax assessment. In any case, betting isn't just piece of the national economy. It is primarily a human action that should be investigated as of its reasons. In the writing, betting has been connected with the utilization; it is expressed by numerous scholars and scientists (the important perspectives are introduced in the segments that follow) that betting is fairly a ‘irrational’ type of utilization. The legitimacy of this presumption will be demonstrated through the examination that is made in the sections that follow. Betting ought to be portrayed as the movement of burning through cash on different sorts of games that offer the opportunity of benefit (the fiscal sum spent in betting is less from the sum expected to be gotten). The degree of the cash spent on betting and the odds for accomplishing a particular benefit are relied upon the terms and the states of each game. As the years progressed, betting has been extended in the Internet. As to issue, the investigation of Brindley (1999, p.281) demonstrated that ‘gambling through intuitive innovation is now supported by two ongoing changes in customer conduct: first, expanding acquaintance with intelligent innovation and second, by changes in the manner in which the betting business sector works; the collaboration between advertising betting and innovation will change the creation and utilization of gambling’. As it were, the qualities of betting are relied upon to be changed persistently following the patterns of the

Alphabetical Phrasal Verbs Reference List

In order Phrasal Verbs Reference List Phrasal action words are action words that are comprised of a fundamental action word and followed by molecule, generally relational words. Most phrasal action words are a few words and can be very trying for English students as they can be strict or allegorical in importance. As it were, once in a while it is straightforward the significance, (for example, get up), yet on account of non-literal implications can be very befuddling, (for example, get). Start learning phrasal action words with a constrained rundown. The rundown beneath gives a decent beginning stage to middle of the road level English students. Instructors can utilize this acquainting phrasal action words exercise plan with assistance understudies become progressively acquainted with phrasal action words and begin building phrasal action word jargon. At last, there are a wide assortment of phrasal action word assets on the site to assist you with learning new phrasal action words and test your comprehension with tests. This ESL phrasal action word reference manage is planned for English students. The guide contains probably the most significant phrasal action words utilized in regular English. There are many, a lot progressively phrasal action words, however I have picked these action words as a decent beginning stage for English students. Each phrasal action word is characterized, has a model sentence for setting, and states whether the definition is divisible or indistinguishable, transitive or intransitive. For more data on the best way to utilize phrasal action words, read the phrasal action word control on this site. Significant phrasal action words in English beginning with the letter A. Incorporates models and whether the phrasal action word is distinguishable/indivisible, transitive/intransitive. S Separable IS Inseparable T Transitive IT - Intransitive represent clarify, be the explanation behind His absence of intrigue represents his terrible scores. IS T follow up on make a move Tom followed up on the data. IS T add to increment the size This seat will add to the furniture we as of now have. S T include bode well Your supposition includes up based the real factors. IS IT concur with have a similar conclusion as somebody I concur with Tom about the requirement for better schools. IS T permit something for give time, cash, or other asset for something You have to permit two hours for traffic. S T answer for something be answerable for something The chief responses for the drop in deals last quarter. IS T contend something out talk about all the subtleties to go to an understanding We contended our disparities out and marked an agreement. S T show up at something concur after something We showed up at an agreement a week ago. IS T ask after someone ask how somebody is getting along I asked after Kate a week ago and her mom revealed to me she was progressing nicely. IS T take care of something deal with something you have to do Diminish took care of arrangements for the gathering while his significant other prepared the supper. IS T normal something out show up at the normal figure I normal the agreements out and well make a benefit of $250,000. S T

A follow-up note to recent applicant emails COLUMBIA UNIVERSITY - SIPA Admissions Blog

A follow-up note to recent applicant emails COLUMBIA UNIVERSITY - SIPA Admissions Blog On Tuesday, the Fall 2016 fellowship application came and went. In the days  preceding and the days since, weve received hundreds of last-minute visits, calls and emails about the application. Thanks to our Program Assistants, were answering the messages in record time. But that doesnt mean  weve gotten to all  of them yet. To help with the potential email bottleneck, Im covering some of the common questions weve received this week. Proofread your  application Keep it mind this is your application and you  are responsible for submitting a complete,  truthful and polished application for admission. Before hitting the Submit Application  button, please make sure you preview your application proof. Weve found that applicants have submitted applications with missing  pages,  resumes with too wide margins that are cut off in the proof, and even  required materials addressed to the wrong school. So look at your application proof carefully before you hit submit. Because once you send it, there are no take backs. Yes, you read that correctly. We cannot update your application (e.g. add documents)  after youve submitted it. Thus, you should also  review your Application Checklist to ensure everythings been submitted by the deadline. About those e-transcripts Yes, we only require that applicants submit copies of their transcripts for admission to SIPA. (We only require the official record once youve been admitted to the program.) If you decide to upload an official digital version provided by a service like eSCRIP-SAFE, keep in mind this is technically still a copy because it was delivered  directly to you (which you uploaded), and was not delivered to the Admissions Committee. So while thats still  acceptable, chances are when you upload it we cant actually read it because we dont have permission to access it. Thus, when we try to open your transcript, we get a blank page that reads simply, This page is encrypted, or something similar. (Hint: Youll see this too if you proofread your application!) As a work around, applicants should download their transcript as they normally do, print it out, scan it and upload the scan into their application. Avoid  non-credit certificate programs SIPA appreciates the fact that our students come from various professional and academic backgrounds.  And we really like to see it when applicants take the additional step to improve their application by taking additional quantitative coursework they feel they need prior to applying to the program.  But were finding that some applicants  attempt to list certificate programs that were  from nonaccredited institutions and/or  werent graded. If youre uploading a certificate program as part of your application, please make sure you provide sufficient documentation that outlines the coursework and grades obtained. Afterall, you wouldnt upload a copy of your college diploma without the transcript, right? Listing your test scores on the application While SIPA does allow applicants to submit test scores from multiple exams, you cant just pick and choose which scores you want to submit, nor can you combine your best scores as a single exam set. Thats what we call submitting inaccurate information. To make sure youre application is truthful, please record all exam dates (with the matching score dataset) that youd like the Admissions Committee to review. For example, make sure you complete every field prompt (as pictured below), and do not combine the highest scores from multiple exams under the same test date. Dont trick us with a blank page Its 7:30 p.m., a day before the application deadline. Your application is nearly  complete, but youre missing your TOEFL score report, which ETS still hasnt emailed you. The real problem is the application system wont let you submit it until you upload that missing document.  So you upload a blank page that says TOEFL scores to come.  I understand the temptation to bypass this requirement and upload a blank page, but please do not do it. Its ultimately making more work for everyone involved since youre telling us your application is complete when it really isnt. When you submit your application youve signed an honor contract. Stick to it, and email us about the problem so we can come to a mutual solution. Still have questions? Check out Eloy’s Top 12 Application Questions, or send us an email at sipa_admission@columbia.edu

Essay on Hawthorne To Faulkner The Evolution Of The...

Hawthorne to Faulkner: The Evolution of the Short Story Nathaniel Hawthorne and William Faulkner’s short stories â€Å"Young Goodman Brown† and â€Å"A Rose for Emily† use a moral to endorse particular ideals or values. Through their characters examination and evaluation of one another, the author’s lesson is brought forth. The authors’ style of preaching morals is reminiscent of the fables of Aesop and the religious parables of the Old and New Testament. The reader is faced with a life lesson after reading Hawthorne’s â€Å"Young Goodman Brown:† you cannot judge other people. A similar moral is presented in Faulkner’s â€Å"A Rose for Emily.† The use of morals combined with elements of Romantic era writing show the stories of Hawthorne and Faulkner to†¦show more content†¦Emily is a woman who goes against all norms of her society: she takes a lover, a Northerner no less, she does not marry him, and she even commits murder. As she goes through these events in her life , the townspeople make certain assumptions about what she is doing. They assume that she has married Homer Barron, they assume that the arsenic she purchased is so that she can kill herself, and they constantly assume that she is â€Å"Poor Emily,† a woman who is ruled by her father and unable to make decisions for herself. â€Å"So the next day we all said, ‘She will kill herself;’ and we said it would be the best thing. When she had first begun to be seen with Homer Barron, we had said, ‘She will persuade him yet†¦Ã¢â‚¬â„¢Ã¢â‚¬  (461). The townspeople continually judge Emily and make assumptions about her life without a basis in fact. Faulkner himself acknowledged the connection between his title character and her environment, that is, her town and the townspeople around her, in an interview in 1959. â€Å"†¦and that was simply another manifestation of man’s injustice to man, of the poor tragic human being struggling with its own heart, with others, with its environment, for the simple things which all human beings want†¦Ã¢â‚¬  (1416) He continues with a description of Emily and how she does not meet the expectations of her society. â€Å"She had been trained that you do not take a lover. You marry, you don’t take a lover. She had broken all the laws of her tradition, herShow MoreRelatedThe Characteristics Of American Gothic Literature930 Words   |  4 Pagesmystifying attraction? Gothic Literature incorporates many unique characteristics that keeps the reader intrigued. Some examples of the characteristics that may be included in American Gothic are: fright, uncertainty, darkness, and isolation. The evolution of entertainment media has created a new demand for the genre’s darkness and horror. Some questions that will be answered are -- What is American Gothic and how has the genre been defined? Is the genre still relevant today? What is it about gothic

Becoming A Mentor Means For Mentoring - 1064 Words

As an educator you are responsible for mentoring each student, so that they can show growth mental, social, and academically. Sharing warmth and compassion will show students that teachers are empathic, trustworthy, and caring. Sitting down with a student face to face, looking them in the eye and giving them your undivided attention allow students to feel comfortable expressing concerns about their personal education goals or life. Becoming a mentor means you must be flexible, be positive, show a high tolerance, and confidence, set expectations high, stay consistent and always be fair to each student. By mentoring, these appropriate adult behaviors students will start to emulate them as they grow. All students have the right to an effective quality education through an individual learning experience. All young people regardless of ethnicity, gender, race, and brain levels must have are given unlimited opportunity to thrive through education via professional and well-informed educato rs who are knowledgeable and sophisticated, in both life and their careers (Collins Pratt, 2010). Each learner will demand a variety of learning styles; but by insuring a personal relationship with each student, a teacher can give all students an equal chance to succeed. Accepting each learner unique ability and goals, a teacher can accommodate each student’s individual need to encourage academic goals. Teaching as always been perceived as learning as a reciprocal process. When educatorsShow MoreRelatedThe Impact Of Mentoring On Counseling Programs1673 Words   |  7 PagesThe Impact of Mentoring on Counselors There are many different facets to counseling training programs. One of the most interesting parts of this program is mentoring. This overview of mentorship will incorporate what mentorship is, the function of the relationship during mentorship, and different roles of mentee and mentors. Additionally to that, this overview will examine how mentorship is handle in counseling programs, and when proper mentorship is given to mentee, it can lead further futureRead MoreMentoring For Senior Professional Field1096 Words   |  5 PagesMentoring is an interregnal part of every professional field. Organizations that pursue future improvement and development focus on mentoring by means of inviting internal and external professionals to mentor junior members. Mentoring is a rather complex subject and often takes serious preparation on the part of a mentor. Just being an experienced professional is not enough for becoming a good mentor for juniors. Mentoring is a responsible activity, which requires high levels of patience, professionalismRead MoreOverview of the Organization, Big Brothers Big Sisters of New York1175 Words   |  5 Pagesrelationship with mentors. The mentors try to make it their goal to make a measurable impact on children and adolescents. It is one of the largest organizations that mentor children and adolescents from all communities. Big brother Big Sister mentoring programs have several chapters such as community-based mentoring, work place mentoring, school-based mentoring, and specialized mentoring. The most effective and influential of the mentoring programs is the community-based mentoring program. This isRead MoreOrganizational Leadership : The United States Military, Education, And Parenthood1011 Words   |  5 Pageshow leaders manage, mentor, and move organizations forward. There is a need in the world today for people responsible for others and resources in marketplace industries to seek the wisdom of seasoned leaders in all facets of or ganizational leadership. Service in the United States military, government, commercial marketplace, Church ministry, education, and parenthood at various leadership levels establishes the necessity for the continuous need for all leaders to have a mentor. Leaders arrive fromRead MoreCase Study : Coaching Initiatives Fail1318 Words   |  6 Pageslong term sustainable results (Mann, S., Smith, S., 2015, p.36) Mentoring is a way to make employees feel more fulfilled, engaged and productive in the work environment (Retrieved from http://search.proquest.com/docview/200636421?accountid=13211). It is important to note that there is a difference between a coach and mentor and managers and supervisors who go the extra mile to work with these individuals are the true mentors. Mentoring focuses more on the future and a broader skill for personal orRead MoreA Good Mentor Is Like Finding A Gold Mine933 Words   |  4 PagesFinding a good mentor is like finding a gold mine. You might be good at something, but a mentor can guide you into becoming the best you can be. You might be a diamond in the rough, but a good mentor can train you in such a way that you become exceptionally valuable. Many people never achieve their full potential, nor reach their destiny because they lack the expert guidance of a mentor. In our Christian walk we need godly counsel from time to time, for without direction even a ship wouldn’t knowRead MoreThe Working Environment Of Westfield State University991 Words   |  4 Pagesexpectations and skills of the millennial generation in order to ultimately improve recruitment, retention, and productivity of administrative staff members. The three recommendations are implementing clear guidelines for promotion, creating a formal mentoring program, and allowing formal Flexible scheduling. Below a description of how to implement the recommendations will be detailed. When surveyed for recommended improvements, 70% of millennials reported a need for clear guidelines for promotions.Read MoreEssay about Mentoring2538 Words   |  11 Pages Managing People Individual Assessment Managing Mentoring With the development of the more organic and less formal organisational structures the role of mentors has shifted with these changes. Unlike previously where mentors where seen as formal trainers who taught newcomers the processes and got them acquainted with the cultures and the systems within the organisation. Which required good interpersonal skills and a good knowledge of the activity or tasks the mentee would have to undertake,Read MoreStudent-Teacher Relationships in Teacher Program Education s629 Words   |  3 Pagesfar as it is useful when dealing with practical situations. For us we have in this example, in the very end, an expert teacher’s rule of thumb to solve the problem quickly the next time the Student Teacher might face a similar situation. If the mentor teacher, as expert, recommend using that rule is because it serves for a purpose, although it might be a temporarily one, a necessary footstep that leads to more sophisticated –and probably more ca nonical- strategies. Therefore, the sum of pedagogicalRead MoreThe Gang Member Of The Eight Tray Criminal Hoover Essay1425 Words   |  6 Pages Frank Gottie is one of the most well known gang member of The Eight-Tray Criminal Hoover in Memphis.   Gottie believes that gangs are becoming to spin out of control, that it needs to be a solution to gang activity. On July 10, 2016 Gottie says â€Å"I ain’t never seen heaven before, but it was like a Memphis heaven everybody was on one accord â€Å", if the gangs could be on the same page for Black Lives Matter (Jones and Fretland, 2016) . Why can’t it happen for the youth? Ar’tavius Brown was 18 years old

Adversity and Its Effects in a Man for All Seasons Free Essays

A Man for all Seasons is a play that was written by prolific English writer, Robert Bolt. Born in 1924, he worked as an insurance agent before joining the World War II as a Royal Air Force officer. He worked as a school teacher, after his time at the force, before embarking on writing this particular play. We will write a custom essay sample on Adversity and Its Effects in a Man for All Seasons or any similar topic only for you Order Now The same year he wrote it; it featured as a play in London and New York. It is crucial to understand the background of the play to understand it with more power. According to Kincaid, it is useful to understand that for many years in England there had been hostility to the clergy, because the Church had great worldly powers, property, and wealth, while many members of the clergy were corrupt and self-seeking. (11) With this play, Bolt wanted to bring out the strong characteristic steadiness of standing on one’s feet and owns ground in what one believes irrespective of what others think or say. The main character, Sir Thomas More, is a judge who is steadfast and firm in his beliefs. He is not easily swayed by people’s opinions, influence, threats, and intimidation. He objects to endorsing King Henry VIII’s plan of divorcing his wife, Catherine of Aragon, and marry Anne Boleyn. The King having promoted Sir Thomas to the position of Lord Chancellor of England, and Thomas being his long standing friend, will automatically guarantee Sir Thomas agreeing to support him. He wants Thomas to publicly endorse his divorce plan, but Thomas More feels Henry’s actions are not justified, and the divorce is not appropriate. This is backed by Greene when he affirms that even as Nobles, universities and the Clergy fell into line behind the King, More’s silence on the matter resounded thunderously. Despite the king’s unhappiness with More’s decision to remain silent, he stands firm and refuse to do what everybody else did even though the pressure on his family grew stronger and stronger (7). This shows his autonomy and independence in making his own informed decisions unlike the likes of Cromwell and Richard Rich who act as the King’s â€Å"yes men† doing all his bidding. Cromwell, the king’s intimate, works for the king to have More falsely persecuted and beheaded. We will develop here three main kind of adversities that More had to face: authoritarian, Family, himself. Sir Thomas More’s strong character and moral integrity are alluded to by the title of the play, A Man for all Seasons. The title is a reference to More’s never changing character and direction in life. According to Miller, More was a character with extraordinary blending of gaiety and gravity and for his flexible adaptation to company of all sorts. However, he knew how to compromise and not go out of his way; he did not bend rules, adopt or change for the sake of anyone, even King Henry VIII apart from his own God (26-27). This statement concisely puts down his beliefs and what kind of person he was. Thomas works within the boundaries of his own principles and in the end, dies for what he believes in. Lee compares Sir Thomas More with Roper. At the beginning of the play when the two of them are talking, Roper seems really devoted to his principles but as the play continues on, we learn that Roper is in fact not as true to his values as Sir Thomas More is. Lee talks about the â€Å"Romanticized† vision of a prison that Roper has compare to the reality of what More is living. When Roper visited More in prison he even encouraged More to give up when he saw the â€Å"awfulness of prison†. (319). His obstinate sense of self -righteous and defense for justice sees him earn many foes and adversaries. Just like Roper, many people pretending to be More’s friends turned out to become his enemies plotting behind his back for his downfall. His family, friends, and colleagues turn their back on him, and the adversaries from both his seniors and juniors continue swelling. The following are some of the most significant and outstanding adversaries Judge Sir Thomas More earns himself and faces off with. His many adversaries rise from his strong stands and refusal to bow down to the social order. His main and most prominent adversaries are the authorities and technocrats in the country. Upon meeting with Cardinal Wosley, then the Lord Chancellor of England; Thomas More reviews the decision by King Henry to divorce his wife Catherine and marry Anne and the subsequent decisions. He states his disapproval and says he doubts the Pope will give his assent on this divorce as it is confirmed by Greene when he describes the King’s feeling about the decision of Rome as ‘Frustrated’. The king was very disappointed with the decision of the Clergy and Henry vainly sought to increase the pressure on Rome. When that failed, Henry began to target the English Clergy. (7) It is from this particular point that Wosley declares a witch hunt on the judge, having him investigated and falsely accused of receiving bribes, and insult towards the King. These represent the authoritarian adversary, the adversaries that Sir Thomas More has to face that hold the keys of the government and have power and authority to hurt him according to the law. Although they are not following the law when they persecute him, they pretend to do so. The other adversary in the authority level that Sir Thomas encounters is King Henry VIII’s closest confidant, the recently promoted cardinal secretary, Cromwell. He is used by King Henry as a tool to fight and suppress Sir Thomas due to his stand against the King’s planned divorce. Here we are going to see the kind of adversity that was apply to More by his so-called friends in their thirst for power, they did not hesitate to step over him on their ascension to power. Cromwell plans for Thomas’ downfall by collaborating with the corruptible Richard Rich who is a low ranking functional authority. Cromwell offers Richard an opportunity to advance his career and climb the social ladder in exchange for information about Thomas and testifying falsely against him. Cromwell goes ahead and come up with a false case of how Sir Thomas received a bribe and brings to evidence: the silver cup that Sir Thomas gave Rich. At this point as readers we are already amazingly disgusted by the machinery these two people are putting together to get Sir Thomas More down. Eventually, this leads to the conviction and beheading of Thomas. On this matter, Abraham Lincoln said: â€Å"Nearly all men can stand adversity, but if you want to test a man’s character, give him power†. Rich was a good men, probably able to stand adversity with a good self-esteem, but when power was proposed to him, he gave up his conviction. The trut however, is that Thomas received the silver cup oblivious that it was a bribe. Yet, on realizing, he gave the cup to Richard as he did not want anything to do with it. Cromwell, goes ahead to meet with the Duke of Norfolk, another supposed friend, to get him to fix More in a bad light concerning the bribery scheme. The duke, however, proves to him that silver cup, in fact, was passed on by the judge as soon as he realized it was a bribe. Cromwell insists that the duke cooperates and participates in the grand scheme to bring Thomas down. This is because King Henry expects the duke of Norfolk to fully participate in the persecution of Thomas. Thomas woes continue pilling up when Signor Chapuys turns against him and joins the witch hunt. Signor Chapuys’ adversary towards Thomas arises from the breaking of the illusion that Chapuys was under concerning Thomas’ friendship towards the Spanish. Cengage Learning explains the relationship on Sir Thomas More with Chapuys as follow: In speaking with More, Chapuys tries to hide his true motives which are political, with flattery and references to religion. Because he is devious himself, he hears hidden meanings in what More says which leads to misunderstanding. 14) This quote explains why Chapuys did not understand More. He was trying to prove that More aleegiance to spain was no longer and so Chapuys thought that he had found an ally in Thomas to protect the interest of Catherine of whom he was cautious and concerned that she is embarrassed or insulted by King Henry as she is the aunt of the king of Spain. The Spanish ambassador states that he was unsuccessful in per suading More to support Spain saying, as it is affirmed by the sentence Chapuys uses in the play when he says, â€Å"Goodness can be difficulty† (Bolt, 62). Thomas’ refusal to accept the letter of appreciation that is sent by the King of Spain is also a possible source of the aggravated hostility from the Spanish diplomat, Signor Chapuys. All of these men are complotting against someone they knew, someone they worked with, and for some of them someone they had a close relationship with. Adversity can come from authority, friends and sometimes both. The other adversary of Thomas is King Henry VIII who is Thomas’ friend and King.. The king desires to get a son as the heir that his wife Catherine has not borne. He, therefore, plans to get a second wife to fulfill this, and it is here he seeks the support of the lord chancellor of England, Sir Thomas More. More is a devout Christian, and of strong moral standing; hence, he does not approve of this. Although he does not publicly or openly voice his displeasure, he is silently opposed to this. Johnson explains that it is probably to protect his family the best he can that he acts like that, â€Å"He is well aware of dangers on the horizon but does not want to cause them to worry by addressing the dangers directly. 7) At first, More enjoys a somewhat ‘safe zone; by remaining silent about the King’s plans. This comfort zone is trespassed when the King demands the vocal support of the wise, respect public figure. When the King visits him at Chelsea home, in London, More tells the king he will not agree to his plan. The King storms out in anger telling More that he will only leave him alone if he does not openly voice his disagreemen t for his planned divorce of Catherine and marriage to Anne Boleyn. This aggravates and worsens their relationship, which had been set on the rocks earlier. This was when Thomas More had declared he was going to resign if the Church of England Bishops were going to go along with the Parliament’s Act of Supremacy. This Notorious act puts the King as the absolute head of the Church of England, as well as the overall ruler of England State: the genesis of their conflict. This hostility towards the Judge comes to a boiling point where he flatly refuses to take an oath of allegiance in the King’s name, another creation of the King’s puppet parliament. Boughey posits that, â€Å"Henry VIII Wanted to look powerful and strong. [†¦] Henry VIII was a powerful king who was completely in charge of England. Nobody was stronger than Henry VIII, not even Parliament. (1). This is how the king was perceived in real life, probably it was the reason why he was described like that in the play and Sir Thomas More was described then stronger than the parliament and stronger than the King. This is the proof that Thomas More stood strong against the adversity even when it was his King and friend. This adversity can represent a symbol between the King and More with the king symbolically representing the monarchial absolute power and More representing civil law. Thomas’ refuses to have the King rule even his conscience. As a result, he is ready and willing to keep his honesty at all costs, even if it means losing his life. Kincaid expresses Thomas More’s willingness to die for his principles in this little paragraph: When More’s wife was sent to prison to visit him in the hope that she would persuade him to sign the Oath, she told him that he might, if he signit, have another twenty years of life. More answered with his usual wit that if she had offered him a thousand years, he might have been tempted, but twenty years in exchange for an eternity of damnation was a very poor bargain. (9). The kings tries to give More a chance but he refuses and choses to remain faithful to his principles. Thus, coming back to our symbolism, the civil law win over the absolute power meaning that absolute power in one’s hand can be lethal. Thomas’ ethics and integrity is based on a strong base. In the play, other characters appear to be good people but do not have as strong a base as the Judge. The duke of Norfolk for example seem to be a good guy. However, he does not understand More’s motivation. As Lee puts it, â€Å" The behavior of the duke of Norfolk are dictated by yet another good, the benefit of friends. The constant for Norfolk is the preservation of friendship with the people of the here and now, and thus, he cannot comprehend more’s insistence on risking those friendships for his love of a heavenly God. (313). How to cite Adversity and Its Effects in a Man for All Seasons, Papers

Level Of Acceptance Of Accounting Software Research Proposal

Question: Describe A Research Proposal On The Level Of Acceptance Of Accounting Software In Organizations Based In New York. Answer: Introduction Most organizations in the United States perceive Accounting Software as a more effective strategy of increasing the level of efficiency and effectiveness as compared to the traditional manual bookkeeping. It is evident that the software eliminates the probability of presenting erroneous data as long as it is fed the correct information, it operates on a shorter duration, and the data is easily accessible(Association of Accounting Technicians Ltd, 2010). However, there exist a few businesses that do not embrace the advanced technology because of numerous reasons, such as the costs of the software and fear of change. There is also a question of whether organizations are still willing to embrace accounting software for efficient and effective data management after the numerous cases of failure of the systems. For example, last year, 2015, HBSC experienced the inability to access the data system. The failure led to reduced profitability and consumer satisfaction as the consumers could not acquire the banks services for two days. Later in the year, the bank also experienced a failure to process the payment of approximately 275, 000 employees. Failure of accounting software reduces not only the level of profitability but also the employee motivation level(Jee, 2016). This paper proposes a research for the evaluation of the level of acceptance of accounting software in organizations that are in the State of New York. It starts by highlighting the research questions that would help achieve this objective and the hypothesis. After identification of the operational variables, the paper recommends research methodologies, research process, and highlights the expected outcomes. Literature review The various case studies that Hsu (2007) presents demonstrate how various companies have developed accounting software, such as QuickBooks and Quicken to improve the level of efficiency in organizations accounting practices. However, various factors influence organizations on whether they should incorporate them or not. According to OLeary (n.d), the start-up cost depends on the complexity of the system in use. A high-cost suggests that the accounting software is well structured against issues of data loss and insecurity. On the other hand, low-cost software is vulnerable to various problems such as failure of operation and hacking. Moreover, time and other finances have to be set aside for frequent evaluation of the software as it proves manual bookkeeping to be less costly than the practice(Amiri Salari, 2013). Shields (2011) and Syafrudin Sriwidharmanely (2012) affirm that a high start up cost acts as a discouragement for small businesses to purchase accounting software. This is because they already operate on a small budget, which is easily managed through the manual practices. This is unlike the large corporations, where accountants have to handle large sets of data. Moreover, firms still face resistance to change from both the management and employees due to fear of loss of jobs (Kabir et al., 2015). From the study of Zare (2012), accounting software plays a major role in determining the acceptability level of the processed financial systems. Thus, for organizations that embrace software that is deemed to be inefficient, there is a high likelihood of rejecting the financial data. Research Questions and Hypothesis Research Questions What is the approximate percentage of organizations that operate in New York use accounting software? What is the approximate number of organizations in New York that use the software have ever faced any instance of failure? How many New York organizations that are not currently using accounting software have ever used one? Why are the organizations in New York not using the software reluctant from using the software? Hypothesis More than 75% of organizations in New York prefer using accounting software to manual bookkeeping. Approximately 25% of organizations in New York have ever faced accounting failure. Less than 25% of agencies in New York prefer manual bookkeeping practices to the more efficient accounting software. The four broad reasons why some organizations in New York are reluctant to embrace accounting software is due to, the size of firms (for small businesses), increased instances of failure of the system, fear of change among employees, and high start-up cost. Operational Definitions and Measurements The independent variable is accounting software because it is the basis of the research work. Thus all research questions are geared towards assessing the factors that influence the level of accessibility in corporations. On the other hand, the dependent variables will aid in estimation of the level of acceptance of the software through answering the set research questions. Thus, the variables are the number of organizations using accounting software; the number of organizations not using the software; instances of software failure, lack of using the software due to high start-up cost, and the fear of change that reduces the probability of organizations to adapt to the technological operation. The dependent variables will be converted into percentages during measurement so that the statistics from the sample could be used to draw inferences of the selection pool. Research Methodologies: Sampling Techniques: The research work will target at the collection of primary quantitative data from some of the organizations in the New York. Due to the limitation of both time and funds, the sample size will be small, as it will entail 30 organizations. The sampling technique will target not only the multinational organizations but also the small and local businesses. Both random and stratified sampling techniques will be useful. From the list of registered sole proprietorships, partnerships and companies, there will be a random selection of 10 corporations from each category. This will help eliminate any form of biases. Method of Analysis: Data analysis will be conducted by the use of SPSS 2.0 software, which is a demonstration of accounting software. It is relevant since it will help in the analysis of the frequency distribution of various dependent organizations. Moreover, it will aid in the calculation of the percentages, which will be important for comparative purposes (Glenn, 2010). For example, after calculation of the percentage of the number of organizations that use accounting software and percentage of those that do not, one can assess whether the hypothesis that 75% of organizations in New York prefer the software to the manual bookkeeping. Research Process After the sample selection, data will be collected through administration of structured questionnaires to be filled by the head of accounting department of the selected organization. The questionnaire will have two selections. The first one will have open-ended questions, such as the name of the organization and how long the firm has been in operation. The second section will contain closed-ended questions, to eliminate ambiguity. Some of the questions in this section are whether the organization uses manual bookkeeping practices or has accounting software and whether an organization has ever experienced system failure. For firms that do not have the software, there will be a question of the reasons they do not have them. The choices will entail high start-up cost, employees reluctance to change, managements reluctance to change, small firm size, increased instances of system failure, and irrelevant. The questionnaire will be short to increase the chances of receiving a response (Gle nn, 2010). Expected outcomes From the research work, it is expected that accounting software is more common in large and well-established organizations than small and new ones. This is because of the high start-up cost. Moreover, fear of change is expected to be more evident in the small firms as compared to the established ones. However, from the selected sample, at least a third may have incorporated software in the accounting practices. Although a quarter of these corporations may have faced challenges such as system failure, they focussed on improving the software instead of going back to the strenuous manual bookkeeping. Therefore, there is a high expectation that the outcome will reflect that most organizations are willing to use the software even though there are instances of failure. Conclusion The research paper will target at evaluation of the acceptability of accounting software in organizations that are found in New York. This is in light of the factors that may act as inhibitors for firms to embrace the efficient and effective strategy as compared to the difficult and time-consuming manual bookkeeping. The work will involve administration of questionnaires to heads of accounting departments of the selected 30 organizations. In order to improve the level of reliability and validity of collected data, the selection process will eliminate any form of biases, and the questionnaires will be short and precise to eliminate ambiguity. Nonetheless, the expected outcome is that the level of acceptability of the accounting software is high among the firms in New York. List of References Amiri, A. Salari, H., 2013. Effect of Accounting Information System on Software Qualitative. International Journal of Business and Management Invention, 2(4), pp. 6-12. Association of Accounting Technicians Ltd, 2010. Computerized Accounting Software. London: BPP Learning Media. Glenn, J., 2010. Handbook of Research Methods. Jaipur: Oxford Book Co. Hsu, D., 2007. Case Studies in Financial Accounting Software. E-Leader Prague, 1(1), pp. 3-7. Jee, C., 2016. Top Software Failures. [Online] Available at: https://www.computerworlduk.com/galleries/infrastructure/top-10-software-failures-of-2014-3599618/ [Accessed 15 August 2016]. Kabir, M., Rahman, M., Yunus, M. Chowdhury, A., 2015. Applications of Accounting Software: An Empirical Study on the Private Universities of Bangladesh. World Review of Business Research, 5(1), pp. 72-85. O'Leary, D. E., 1988. Software Engineering and Research Issues in Accounting Information Systems. Journal of Information Systems, 2(2), pp. 24-38. Shields, J., 2011. Managing Accounting Reports in Small Business: Frequency of Use and Influence of Owner Locus of Control and Goals. Small Business Institute Journal, 7(1), pp. 29-51. Syafrudin, V. a. S. (. .. ,. 3. p.-1., 2012. An Empirical Study of Accounting Software Acceptance among Bengkyulu City Students. Asian Journal of Accounting and Governance, Volume 3, pp. 99-112. Zare, I., n.d. 2012Study of Effect of Accounting Information Systems and Software on Qualitative Features of Accounting Information. International Journal of Management Science and Business Research, 1(4), pp. 1-12.

Summary of Arabic Blackberry Adapting to the Language of the Market Essay Example

Summary of Arabic Blackberry: Adapting to the Language of the Market Essay Summary of Arabic Blackberry:Adapting to the language of the market Lynn-T Facts: The UAEs mobile phone provider telco Etisalat collaborated with the creators of the Blackberry,RIM,to create the Arabic version of the e-mail smart phone. The Blackberry has brought about the buzz wordpush e-mail into the business world. In other words,each and every e-mail is delivered instantaneously and individually to handsets. The adoption of push e-mail is the first step in improving the mobility and communications between business and within business in the Middle East.Ultimately, it is hoped that this will open the door to other services and applications that will allow users to experience the advantages of an office environment no matter where they may be. There is great competition between the handset sellers to become the leading device that achieves the dominant market share in the Middle East. Some of the manufacturers provide the reseller with a valuable, ongoing income stream. Resellers n eed some skills, such as basic networking, networking integration, messaging, and some element of expertise in security.But some of the other manufacturers believe that push e-mail is very straightfoward and can be easily understood by the end user, so there is no need to involve resellers and make the application seem more complex than it is. They feel that this will only inhibit the adoption of the system. Although it is popular, it has not achieves the market penetration of the U. S. Or Europe yet. There are other issues,too, which have impeded the adoption of the push e-mail system. The devices are very expensive. In itself, this is not the issue,but replacement costs would be prohibitive if they were lost or stolen.The United Arab Emirates is the market in the Middle East. Banks and the hospitality and the financial sectors have been the main purchasers. Most small-to -medium-sized business are waiting for out until the price drops and the technology is fully proven. Once these two factors fall into place, the demand for the new technology will be enormous. Problems and solutions (1)P:The one thing holding the widespread adoption of the technology back is other business in the supply chain and those who are either unwilling or unable to adopt the technology. One of the main challenges is the lack of awareness in the technology itself and its benefits. S:The Sony Ericsson Middle East company said that we have an ongoing educational program for our distributors and retailers,and that is how we update our business partners on the latest innovations and the latest technologies available in the mobile communications industry. In addition to that,we have our merchandising team which is in regular contact with the trade and helps to educate and inform the retailers on a regular basis. (2)P:Security and the fact that sensitive data could be lost or stolen by a companys competitors. The vendors and resellers have a tough job on their hands to convince the end user s that the data is safe and that it can be managed and removed from the handset remotely. S:The reseller can providing advice on how to protect data on the device through password protected applications or antivirus applications. My opinions: Everyone wants to be connected all of the time to avoid missing important information.Push e-mail makes it convenient. Information is available anytime, anywhere, and the workforce is always connected. To accelerate the adoption of the system,the reseller should raise the awareness customers have of the product to the end users. Through different ways to let end users be aware of the convenience of the push e-mail. In these measures,a strong brand promotion is essential,and one of the most effective and important step maybe that provide abundant business experience for free for some day.In this way, the end users that had adopted the system early on can then be used to explain the system to others and to highlight its virtues in the business. I think add-ons functions are becoming an important role to draw new users. The abundant of additional features and applications can keep the product fresh and up to date. Resellers need to understand how to get the device to work in the users corporate e-mail. When they take it out of the box, end users except it to work so resellers need to be able to facilitate that.As security and the fact that sensitive data could be lost or stolen by a companys competitors, We can use fingerprint identification or face recognition to protect data in the handset. All of the push e-mail handsets are still premium priced at this stage of their introduction onto the Middle East. But the price will drop soon. Also the technology will be fully proven. At that time, the demand of push e-mails will be enormous.

A Tree Grows in Brooklyn Vocabulary Terms

A Tree Grows in Brooklyn Vocabulary Terms Betty Smiths first novel,  A Tree Grows in Brooklyn, tells the coming-of-age story of Francie Nolan and her second-generation immigrant parents struggling to provide for their family. Its widely believed Smith herself was the basis for the character of Francie. Heres a vocabulary list from A Tree Grows in Brooklyn. Use these terms for reference, study, and discussion. Chapters I-VI: tenement: an apartment building, usually in a low-income area, that is without luxury amenities ragamuffin: a child whose appearance is unkempt and uncivilized cambric: a finely woven white linen interminable: long and dull with little sign of ending (or terminating) premonition: a warning or feeling about something that will happen in the future (usually negative) vestibule: a reception area or foyer, often in a school or church Chapters VII-XIV: fetching: attractive or pretty, beguiling peculiar: unusual or suprising, out of the ordinary bucolic: of or in the countryside, literally a shepherd or cowhand sprig small shoot or twig of a plant, usually decorative or garnish filigree: a delicate ornamentation or detail usually gold or silver, on jewelry banshee: from Irish folklore,  a female spirit whose high-pitched wailing signals an imminent death (on the) dole: unemployed and receiving benefits from the government. Chapters XV-XXIII: prodigious: impressively large, awesome languorous: without energy or liveliness, sluggish gallantly  do something in a brave or heroic way dubious: having doubt or uncertainty, skeptical horde: a large unruly crowd saunter  to walk at a leisurely pace relegate: to demote or assign to a lower category Chapters XXIV-XXIX: gratis: free, without cost contempt:  disrespectful dislike conjecture: opinion based on incomplete information, speculation surreptitious: secretive, sneaky vivacious: animated, lively, happy-go-lucky thwarted: prevented from accomplishing something, disappointed sodden: drenched, thoroughly soaked Chapters XXX-XXXVII:   lulled: calmed, settled down putrid: decaying with a foul odor   debonair: sophisticated, charming lament: to mourn, or feel sad about a loss fastidious: having exacting attention to detail Chapters XXXIII-XLII: contrite: apologetic, feeling sincere regret for a misdeed contorted: twisted or misshapen infinitesimal: so small as to be irrelevant or unmeasurable Chapters XLIII-XLVI:   contemptuously: disrespectfully, disdainfully poignant: creating or evoking a feeling of sadness or empathy genuflect: to kneel and show deference or reverence especially in a house of worship vestment: garment worn by a member of clergy or religious order Chapters XLVII-LIII: vaudeville: variety show with comedic and slapstick performances rhetorically: speaking in a theoretical or speculative manner, not literally mollify: to pacify or appease matriculate: to enroll and pass through a school or course of study munitions: collection of weapons Chapters LV-LVI: prohibition: forbidding, or, period in American history when alcohol was illegal. jauntily: cheerful and arrogant, lively sachet: small perfumed bag This vocabulary list is just one part of our study guide on A Tree Grows in Brooklyn. Please see the links below for other helpful resources: Review: A Tree Grows in BrooklynQuotes from A Tree Grows in Brooklyn

Controversy and the Paparazzi Research Paper Example | Topics and Well Written Essays - 2000 words

Controversy and the Paparazzi - Research Paper Example However, in terms of privacy, the celebs get the shorter end of the stick because thanks to the paparazzi, they literary have to forfeit their right to privacy which was famously described by Thomas Cooley as the right to be left alone (Nordhaus 287). While Paparazzi are protected from the consequences of their actions by their first amendment, they should not abuse those rights at the expense of the personal privacy and safety others. People have lost their lives due to the Paparazzi, and more are suffering every day because of their behavior, therefore, a line needs to be drawn where a person’s safety is not subject to the perversions of constitutional rights. Before one is a celebrity, they usually are human beings entitled to their rights just like everyone else. In their quest to take photographs of the celebs, they often go out of control, and mostly results in danger both to themselves and the celebrities. The case that brought this to light was when England’s princess Diana was involved in a car crash while being chased by paparazzi who wanted a picture of her and her boyfriend (Johnson). However, in the attempt to protect themselves from this invasion, they crashed the car in a tunnel. While there has been no conclusive evidence to date on what exactly caused the accident, it is almost without doubt that the main contributors to this accident were the paparazzi. Moreover, they could get another photo of the person who in all likeliness is the most photographed human being in the world. Notably Diana was one of the few celebrities who had a cordial relationship with the paparazzi and often posed for them and acknowledged them unlike most celebs that rarely give them time of the day and even attack them (Julianna). They caused multiple deaths, which is a price too high to pay for any number of pictures.

SE Research Paper Example | Topics and Well Written Essays - 2000 words

SE - Research Paper Example Introducing learners with disability to second language enables them to have a view of a different culture, thus provides them with a greater level of understanding of cultural experiences. This motivates their self-esteem and makes the educational life less boring. Eventually, having an understanding of an alternative language of communication enables the children to have a competitive edge when they grow up, especially in the multicultural environment where current businesses operate. Children with learning disability will also have better cognitive capacities when they are exposed to a second language (Bucholz and Sheffler 2). This means that second language students are more innovative and superior to their one-language counterparts in terms of solving complicated learning problems (Ren 33). Krasner (29) has argues that second language children perform better than monolingual children on both verbal and written tests of their intelligence quotient tests. This then implies that le arning a second language enables children with learning impairments to achieve a better intellectual flexibility (Ren 35). On the other hand, teaching a second language to children with learning disability can be disadvantageous because it results in language setbacks (Vaknin-Nusbaum, and Miller 520). Learning a second language exerts unnecessary cognitive pressure on the children who are already struggling to cope with normal lessons in their primary language. This strain negatively impacts on the children’s learning than would a normal lesson like Math. According Krasner (34), exposing children with learning impairments to a second language simultaneously with the primary language lowers the quantity of vocabulary that the children can learn within a certain period of time. For instance, if a ‘normal’ toddler’s cognitive ability can withstand learning of an estimated 20 new vocabularies in a month, when he or she is introduced to two languages at the sam e time their learning capacity might reduce by half. A child with learning disability, depending on the gravity of the condition would learn fewer words than what a ‘normal’ child can do (Woodcock and Vialle 27). Apart from fewer input and understanding of new words, children learning second language may experience delays in general learning caused by difficulty in understanding two languages, which often leads to such children being introduced to second language classes later on in life. But this does not help the matters either. Ren (40) argues that starting off language lessons for a child with learning impairment too late can impede the child’s inability to effectively understand the second language. According to Vaknin-Nusbaum and Miller (521), parts of the brain responsible for language development and memory limit one’s own understanding when new sounds are imparted in them. In light of this, children with learning impairments who are introduced to new language later on in their development will develop a weird accent, which might result in misunderstandings and hinder the use of that language in a professional career. Question # 2 Integrating children with learning disabilities into mainstream classrooms in a Jewish school In the current century, children with learning disabilities are entitled to the same treatment as their ‘

Factors that influenced the change in management accounting

Factors that influenced the change in management accounting This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management accounting. This provides a background for discussion of the traditional role of management accountant. Finally, a review of all the factors that may influence on the role and promoted the change of the role are explored. 2.1 Accounting Accounting is a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by the users of the information (Wallace, 1997, p.220) The history of accountancy has progressed in combination with civilisation and commerce. The literature provides evidence that Paciolo in 1494 founded the concept of accounting by publication of Summa de Arithmetica. He presented accounting in methodical form that became a science later on. The definition suggests that accounting is about providing economic information to others and it relates to the financial or economic activities of the organisation. Accounting information is identified and measured by the way of a set of accounts or double-entry bookkeeping. 2.1.1 Management accounting Management accounting is that part of accounting which provides decision making information to managers for use in planning and controlling operations (Seal at all, 2006). The term of management accounting is defined by numbers of authors (Shank, 1989, Back-Hock, 1992, Nanni at all, 1992) in that management accounting provides information to develop performance measures and includes all planning and monitoring in an organisation. Simon et al., (1954), cited by Jarvenpaa (2007) described the role as the traditional role of management accounting. The role was an operational scorekeeping where accounting information was used to satisfy the organisations reporting obligation. 2.1.2 The rise and fall of management accounting The arrival of Johnson and Kaplans publication Relevant Lost: The rise and fall of management accounting (1987) plays an important role in the direction that teaching and research may adopt in the near future. JK states that the decline of management accounting began in the 1920s when most of the management accounting techniques known today were practically developed. According to JK the fall of management accounting was mainly due to the ever-increasing cost of implementing a detailed and efficient internal product cost system. JK argued that management accounting techniques had not change since 1920s. Up to 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury, 2003). Since 1980s many organisations have changed and adapted new techniques. Organisational change had an impact on management accounting change. Cost allocation has been the most debated topic in man acc. Up to the 1960s standard costing was promoted by academic and professional organisations and was viewed as the key management accounting tool in cost control (Bailey, 2006). According to Allott (2000) the post war area was characterised by rational expectations about human behaviour and beliefs in linear progress, upward mobility and equal opportunity. The 1970s brought new changes to management accounting and standard costing relevance that began to focus more on efficiency . In the large organisations the accountability of standard costing was questioned. Robert S. Kaplan in his Accounting Review argued that cost accounting was developed between 1850 and 1915. He argued that up to 50s big corporations used cost oriented techniques (Knortz, 1990) but then they started to focus more on consumers and their role in a business. Due to changes in manufacturing and business environment, volume based costing is no longer appropriate because direct labour and material expenses no longer dominate product costs. In response to this issue activity based costing system was introduced that brought huge success to Japanese management accounting (Ezzamel, 1994). Each organisation must also consider the cultural and social setting before any alterations to the ABC are successful (Lowry, 1993, Ezzamel, 1994, Otley, 2008). In summary, the change of management accounting outlined by Johnson and Kaplan (1987) seem to be across management accounting literature (Otley, 1985, Noreen, 1987, Drucker, 1990, Ezzamel, 1994, Fry et al., 1998, Otley,2008). Jonson and Kaplan did raise important question about management accounting and helped organisations to re-evaluate the importance of having an accurate management accounting system. 2.2 Traditional role The concept of accountant was introduced in Italy around the eleventh century. At the same time the first society of accountants was establish here in Italy. In 1669 every accountant must be a member of the college before being allowed to practice (Woolf, 1986, p.162). 2.2.1 The typical stereotype The traditional role of accountant is often called the bean counter stereotype. Holland (1973) develops a theory on this subject. He classifies people into six categories. The accountant relates to the conventional type giving an overall good impression, decent, dealing with computations in the organisational and business field. He linked the work that accountant does to the type of person the accountant is. The close link was found by Bougen (1994, p.321) using various personal characteristics and different tasks. The stereotypical accountant was defined based on the tasks carried out. 2.2.2 The Bookkeeper/Traditional Management Accountant The old inaccurate image of stereotype was seen as quiet, boring and without original thoughts. The study on this negative image by Beardslee and ODowd (1962) was seen the accountant as a Victorian bookkeeper spending most of the time at the desk and on a ledger without contact with the outside world. Simon (1954) in his studies classified the role as scorekeeping, problem solving role and attention directing. According to Friedman and Lyne (1997) the scorekeeping focuses on compliance reporting and attention directing focuses on control issues. The problems solving role associated with decision-making and providing managers with relevant information. Feeney and Pierce (2007) stated that their role did not relate to the business, had lack of creativity and very limited level of decisions. Accountants were involved in working with budgeting, variance analysis and traditional accounting. Over the past 30 years management accountant had a clear but narrow view that management accounting information could help to improve profitability. They believed that managers from other departments did not understand the importance of accounting information and all available date they held in the accounting systems. At that time, management accountants were proved of their role and be able to educate their non-financial managers about the benefits of using this management accountants were traditionally seen as an independent person who had narrow knowledge how management accounting information could improve profitability and efficiency of the organisation. Nanni et al (1992) point out that traditional management accountants have tended to focus on a product-oriented rather than a process-oriented performances. There is some evidence that accountants have had little interests in any organisational changes even they had skills to bring some changes. For example, it was accountants who insisted on the implementation an activity-based costing system (Foster and Gupta, 1989) or product life-cycle costing system. 2.2.3 Accounting lag Johnson and Kaplan (1987) criticised management accountant for their inability to innovations and this was viewed as an accounting lag .Kaplan (1984) in his study about accounting lag proposed that accountants should develop a research strategy to meet new demands for planning and control information. He suggested that there was little innovation since 1920. Accounting lag need to be minimized to keep accounting information relevant to all changes occurring over time. 2. 3 Pressures for Changes The literature identifies some relevant factors that impact on the role of management accountants including: 2.3.1 Advances in Manufacturing and Globalisation Companies have invested heavily in new manufacturing technology such as computer aided manufacturing (CAM), Computer Aided Design (CAD), and flexible manufacturing systems (FMS) (Buggerman and Siagmulder) The new manufacturing technologies have impacted on traditional managing accounting systems and !Consequently it is argued that management accounting systems have to change when manufacturing systems change With respect to product costing and overhead costs, tracking thousands of individual products can be overwhelming. Traditionally, Labour hours were used as a basis for an overhead allocation. It is perhaps less suited as products made through automation would be charged an insufficient overhead rate. The competitive pressure on firms and the shift in many industry sectors from cost led pricing to price-led costing (Nixon, 1998) and globalization are just some of the many factors that are influencing the escalating expenditure on RD and New Product Development that most companies must now incur. 2.3.2Competition Pre 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury 2003) However manufacturing companies were open to sever pressure from competition from oversees competitors that offered high quality products at low prices. To be successful in competition against these companies they had to advance and adopt to change and find a competitive weapon to compete against world class manufacturing companies. As a result of highly competitive market, consumers expectations, changes in tastes and attitudes, companies must now have the flexibility to cope with consumer demands for greater variety and improvements, shorter life cycles etc. 2.3.3 Advances in manufacturing technology Evolution of management accounting information technologies and ERP systems in particular have been a fundamental catalyst in I.T. change and traditional management accounting techniques have had to keep in line and pace with these rapid advancements. ERP can have significant implications for management accountants. As noted by Granlund and Malmi (2003) the link to management accounting appears important since one set of benefits from integrated systems is assumed to flow from easy and fast access to operational data, management accounting being essential for conveying such data in a managerial relevant and usable form. Also when major scale changes regarding information systems occur, logic of accounting becomes exposed to evaluation and possible changes. As ERP is a totally integrated information system it merges together all data from manufacturing department to sales division and the integrated data flows immediately through the system(). As a consequence of this integration accountants have had to learn to work with this new system, and to look at the business as a process rather than in divisions which has led to more team work and greater cross functional communication and co-operation. On the other hand there is evidence suggesting the accounting professionals are developing a broader role for themselves. Accountants are becoming less in charge of data gathering and more data interpretation and consulting kind of work. ERP has eliminated several number crunching assignments as its already done by the system thus leaving more time for accountants to expand their capabilities. Their role can be enhanced by becoming advisors and internal consultants to other managers. With the implementation and running of ERP systems accountants have gained a more active role in the maintenance and management of the IT area and eroding into activities and responsibilities typical of the I.T. area. Caglio (2003) states that As a consequence of the intro of ERP systems, accountants have experienced a phenomenon of Hybridization deriving from their set of practices and legitimized competencies 2.3.4 Changes in organisation structure Changes in manufacturing technology, globalisation and fierce competition have lead to changes in the structure of the organisation. Companies have focus on downsizing, delay ring management activities and outsourcing support services. Technology advances in flexible manufacturing robotics automated production and computerised engineering and planning are affecting the markets raising the quality of products and services while lowering and eliminating stock levels (Baily 2006) Conclusion Chapter 3 3.1 Change is a contextual process Burns and Vaivio (2001) described change as a complex and contextual process. They introduced three perspectives on change. The first perspective explores the idea that what sometimes appears to be change, may not actually be the change (DCU thesis). Change could be an illusion or kind of organizational mirage and often can be seen as positive phenomenon. But sometimes management accounting change could lead to substantial problems such as unforeseen conflict (Malmi, 1997; Kasurinen, 1999; Granlund, 2001). The second perspective provides a debate about the logic of change. Any changes including management accounting change is not planned, but is viewed as a part of reality and neutral activity. The final perspective point out that management accounting can be viewed as phenomenon. Therefore change may be presented as a centrally driven effort where the management plays an important role. For example in the case of mergers and acquisitions occurring, new rules will be introduced and/or modified. This can happen deliberately or unconsciously. Deliberate changes could occur due to resistance within the acquired organisation (Burns and Scapens 2000) Changes may be unconscious when rules are simply misunderstood or are inappropriate to the circumstances. 3.2 Management accounting change Management accounting change has become an increasingly popular focus for research in management accounting in 1990s due to implementation of activity-based costing( Innes and Mitchell, 1990), activity-based cost management ( Friedman and Lyne, 1995), life cycle costing (Shields and Young, 1991) and target costing (e.g. Dutton and Ferguson, 1996). Recent research has debated whether management accounting has changed, has not changed or should be changed. (Burns and Scapens 2000) Whether management accounting has changed or not, that the environment in which management accountants operate certainly has changed with advances in information technology, change in organisation structure and stiffer competitive markets. The understanding of management accounting change constitutes much more than the selection of what may be perceived as being optimal accounting systems and techniques, followed by a technical process of implementation. (Burns et al book) Selecting and using the correct management accounting techniques and the technical aspects of performance are important, but there are also behavioural and cultural issues to be understood in relation to change implementation and change management. The main focus on management accounting change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles. Burns (1999) suggest that many organisations have routines in place and new changes introduced will lead to the change of the nature of the organisation. In the early 1980s a project, called the Production Cost Control Project was set up to improve the flow of acc info in Omega Plc. The project had failed because the operating managers saw the business in terms of producing-based meanings and routines. The divisional accountants viewed the business as financial term and regarded PCCP as a means of introducing accounting-based routines. Sulaiman and Mitchell (2005) carried out study on management accounting change in Malaysian manufacturing companies. After gathering all information a four types of change had occurred. The two types occurred due to new technique introduction and two concerned existing management accounting modification. The research found that management accountant classified the level of management accounting change into five generalised components. 3.3 Institutional theory 3.3.1 Institution Institutional theory is a theoretical framework that became more relevant in research of management accounting change. In accepting this theory there is no universally agreed definition of an institution. Scott (1995) describes instutions are social structures that have attained a high degree of resilience Burns and Scapens (19990 defined institution as a way of action of commonness which is surrounded in the habits of a group of people. 3.3.2 Institutional framework as a rules and routines concept Development of the framework began by looking at the way in which order is achieved through rules and routines. The framework perceive management accounting to be a rules and routines constituted by established habits. (Kim Soin, 2002). Hodgson (1993) defined habits as self-actualizing dispositions or tendencies to engage in previously adopted form of action. Habit is a personal action where routines involve group of people as components of institution. Routines play an important role in an organisation in which management accounting was viewed as a rule concept where management accountant performed routine tasks. Rules may be became implemented through the establishment of routines and vice versa. Therefore the reproduction of roles and routine will persist over time and the routines of management accountants may be changed. The process of change may develop new routines which over time could be institutionalised. In the organisation routines can be adapted very quickly over the time. Human behaviour in the organisation is based on repeating actions to comply with rules and routines as they provide an organisational memory and represent the basis for the development of the behaviour (Kim Soin, 2002). Guerreiro, R at al (2006) used habit, routines and institutions to illustrate how accounting practices can turn from habit to institutions through routines. They concluded that all institutions are structured on the basis of take-for-granted habits and routines, succeed during a certain period and are realised in a form of normative rules. 3.3.3 Taken for granted According to Scapens (2006) organisations react more slowly to changes than individuals as they removed form every day activities in some way. He observed that over time, management accounting can contain a structure that shows the way organisations thinking and acting which is widely taken for granted. Management accountants were viewed as routine features in the organisation and they simply taken for granted as the way things are. Some researches of institutionalism criticised the framework as it overplays its emphasis on constancy at the expense of focusing on institutional change. Quattrone and Hopper (2001) explained how management accounting can be influenced by an organisation or by individuals. Individualism argues that an organisation changes when individual actions modify the organisation. They introduced the concept of drift for constructions of accounting change. The authors replaced the word change with world drift. Quattrone and Hopper (2001) choose drift as to represent accounting change as incomplete attempts at organising and emphasise that human elements that situate accounting change is not a harbour to the change. They argued that accounting change was also promoted by technical and inscribed elements. In a recent study of change in management accounting Busco at all (2007) organised the notion of change within key dimensions. The key dimensions were evaluated in terms of the ratio and forms of change as well as evaluation over space and time of change. They carried out a case study to investigate those key dimensions in the Middle-East Gas and Oil Company (MEGOC) as a large corporation operating in the oil and gas industry. They found that change can only happen due to incompleteness that exists within an organisation. Busco at all (2007) concluded that management accounting change is a theoretical space which, possibly more than many others in management and organizational studies, intersects and interacts with the broader knowledge area of the social sciences, sociology and philosophy of knowledge and science and technology studies Conclusion Chapter 4 4.1 Management accountant as hybrid accountant The term hybrid accountant emerged in the literature from around 1995 as its role was focused on product stream. Burns and Baldvinsdottir (2005) studied a concept of new role of management accountant as hybrid accountant by examining a multinational pharmaceutical company in the manufacturing division. Their study found that the number of hybrid accountants increase with development of team relationship building while routine accounting role disappearing. Two types of hybrid accountant were found from their study: finance manager and finance analyst were the finance manager was involved in strategic issues and the finance analyst was involved with day to day activities. According to Miller et al (2007) hybrid is defined as new phenomena produced out of two or more elements normally found separately. The discussion in the literature around hybrid accountant has developed in business partner direction. 4.2 Business partner role It has been noted in the literature that management accountant have become more and more involved in business processes (Sathe, 1982, Keating and Joblonsky) and have demonstrated a strong business understanding (Feeney, 2007, Burns at all, 1999). Hopper (1980) found that principal task of accountants was to act in a service role rather than a bookkeeper. He found that majority described their lore as the service role and only few called themselves as the bookkeeper and preferred the management accounting tasks to be centralised. Grnalund and Lukka(1998) presented the transformation from bean counter to business-orientated management accountant position. The transformation occurred with the increasing decentralization of the management accounting function. They concluded that those two roles are very different and a person can not act in both roles. Some evidence emerging in the literature that transformation of management accountants to business partner started at the top by the busi ness and profit centre managers became more depended on accountants. Managers used their help as the guidance to run their business (Siegel, 2003) and they expect from accountants a better business understanding and more flexibility (Pierce and ODea, 2003). Burns and Baldvinsdottir (2005) concluded that it is necessary for management accountants to have a broad range of business skills with their basic technical skills. 4.3 Professional skills of management accountant ( subheading needed) As processes have changed and accounting has adapted over time to meet the needs of ever changing business, management accountants have been required to change their skills. (Fleming 1999) They are projected to be forward thinking business forecaster s who add value to the entity and not just highlighting whether the targets have been met (Burns and Yazdifar) Traditionally management accountants spent time on preparing standardized reports. Today the shift has moved towards analyzing, interpreting and providing information for decision making purposes. (Roberta et al 2009) These skills include traditional as well as soft skills that these management accountants posses in order to contribute positively to the tasks that are acquired to perform as part of their role (Jones and Abraham 2007) A recent study by Freeny and Pierce 2007 looked at management accountant skills and asked both managers and management accountants to rank skills in order of perceived importance. Ethics and honesty were rated highly by both parties. Managers value the unbiased and objective perspective offered by management accountants- the financial numbers cannot afford to be skewed in favor of a certain standpoint Accuracy is also crucial. A simple error in calculation could amount to millions of Euros, which could lead to a wrong decision (Siegal 2000 )As part of Management accountants role converging towards hybrid accountants as business partners, honesty is good but they have to take into account a bit of cop on (Freeny and Pierce 2007) and process the commercial knowledge required on their behalf to get the job done. For many businesses, critical thinking, problem solving and analytical skills are essential tools. It is an important skill of management accountants to think critically and to be good at problem solving. They need to be able to step back and look at something outside of the box (Siegal 2000) people can be a wizard at spreadsheets, can manipulate data effectively but can they figure out whether the information in front of them is reasonably or realistic (Freeny and Pierce 2007) Accounts have to be able to think logically in a business setting. They cant just learn off and memorize what to do in different situations. Creativity is also important, to be able to step aside and show some innovation and ideas to problems. In the study by Freeny and Pierce management accountants actual ratings in relation to interpersonal/ leadership and communication skill set fell below managers expectations. These are classed as fundamental skills and a necessary to have the ability to take on a complex subject and turn it into easily understandable language and be able to explain it to managers and other non accountants. you guys can be geniuses with your spreadsheets but there isnt that many of you that can sit down at the meeting and share information. A key responsibility in compiling reports for use is that the input is based from other personnel throughout the organization. Good personnel skills are needed to approach these managers and request information. Problems could arise where managers believe management accountants can adjust their targets and cause problems. This requires substantial interpersonal skills to close the communication gap. It is evident that management accountants must prepare and equip themselves for their new role in line with changing business demands. Professional accounting bodies must update and modernize their training and education curriculum to guarantee that todays management accountants can cope with new information technology systems, strategy and business partner role. (Burns and Yazdifar) As many of the new accounting roles do not necessarily need a management accountant there is a threat posed to the profession. For example if an engineering firm is seeking for a new business manager they might seek engineers who encompass business knowledge with an accountant qualification rather than a fully qualified management accountant. To combat this threat accounting educators should develop curriculums that are less dominated by traditional management practices and focus on management accounting in a modern light and equip students with the skills necessary and useful to provide a value-added service. Carcello et al (1991) conducted a survey of comparing student expectations to that of accounting professionals anticipations. Students included in the sample were within six months of graduating and professional accountants were in the work place for 1.5 years to 3.5 years. Four questions of the survey pacifically related to skills essential as a practicing accountant. (A) Technical Knowledge, (B) C computer Skills, (C) Verbal and Written Communication skills, (D) Interpersonal skills. Respondents had to rank the skills on a five point scale. The results of the survey showed that professionals and students had similar views as to the importance of technical knowledge and computer skills. Students perceived communication skills and interpersonal skills as more important than professionals. Carcello et al (1991) concluded that this is a positive result as both communication and interpersonal skills are essential attributes of the accounting profession. Oswick et al (1994) conducted a survey on the perception of public accounting skills held by uk students with accounting and non accounting career aspirations. The perception of a traditional accountant being dull and lacking in social skills is detained with non accountant students. In Oswicks study these non accounting students perceived empathy and social styles as less important skills necessary than accounting students. Interpersonal skills were also rated lowly as perceived important by students not interested in accountancy. Students interested in accountancy did place a higher weighting on interpersonal skills and view the accountancy profession as a more interactive and social profession. From the surveys conducted on skills required by accountants it is evident that there has been as increased weighting on the soft skills acquired by management accountant. Such evidence had had implications for accounting educators. It is necessary to enable students and for faculty to remain abreast of the changes taking place in the profession and to identify key Accounting Skills needed for success. (Russell et al 1999) Chapter 5 Methodology 5.1 Introduction The purpose of this chapter is to elaborate on the research methodology that was used in this dissertation. The beginning of this chapter refers to the objective of the research and is followed by the process of selecting the research method. This chapter also considers the limitations of the chosen research method. 5.2 Objective As outlined in the introduction chapter the main purpose of this dissertation is to investigate the change of management accountants over time. The researcher wishes to identify the traditional role of management accountants and compare to the modern role of management accountant. The authors also seek to explore the factors that promoted the change. A number of researches have already been carried out on business partner or hybrid accountant role and this has resulted a significant availability of information regarding this area. However, there is a lack of examination in some areas that the research will explore. 5.3 Chosen methodology In order to achieve the research objectives it is necessary to choose an appropriate research approach. Tsetsekos (1993) outlined that the research methodology is very important as it specifies the information requirements for the successful completion of a research project. This dissertation is based on a secondary research that includes a critical review of prior literature. Secondary data consists of both quantitative and qualitative data. 5.3.1 Secondary Data Literature review A comprehensive review of the literature was conducted in chapter one, two and three. Literature review helps the reade

Edward Scissorhands Essay Essay

Burton’s eye opening film, Edward Scissorhands, showed intense drama through the use of Edward and Kim who expressed great love for each other. Yet it became a tragedy as the couple who were meant to be together were too different from each other. This essay, will illustrate how much Edward loved Kim so much that he was willing to do anything for her, and how much Kim loved Edward so much that she sacrificed her love to let him go. The way Burton used these two characters to show the realistic view of what love is about and how love can be complicated, will also be explained. Burton’s ideas about love through the use of these extraordinary characters were an extreme representation of society which made this film a great and memorable drama with the elements of great love and great tragedy. The first idea that Burton expressed was the great love Edward had for Kim, but with the influence of others their love became too difficult. Edward fell so deeply in love with Kim, that he was willing to do ANYTHING for her. Edward helped Jim and Kim break into Jim’s home even though he knew it was wrong. When Kim asked Edward why he willingly helped them, Edward replied, â€Å"Because you asked me to. † Edward showed how much he loved Kim by the way he considered the consequences if he were to physically be with her. â€Å"Hold me,† Kim asked, but Edward knew that if he did, there would be a possibility that he would hurt her with his scissorhands, so he answered, â€Å"I can’t. † Edward’s love for Kim was also shown through his actions of wanting to protect Kim. Edward fought to protect Kim from Jim who constantly hurt her physically as he booted her off him with his foot, yanked her away from Edward and had put her life in danger by his reckless actions of wanting to kill Edward. Edward’s only way of stopping Jim from hurting Kim and himself was to kill him. Jim made it impossible for Edward and Kim to be together because of his want to control Kim. Edward Scissorhands explores the idea that some people are unable to be together because of their differences, but can also be caused by the influence of other people round them. The thought of people who love each other and yet cannot be together makes people unsatisfied because of the belief that couples should live happily ever after, and yet Burton has created the opposite. Another idea presented in this film is the amount of love Kim had for Edward which was so tremendous that she let him go. In the mid-shot of Kim telling Edward to â€Å"run†, her facial expressions showed just how much she cared for him. Kim knew that the people of Suburbia would not leave Edward alone and it would cause too much conflict if he continued to stay in Suburbia. The only way Edward would be safe would be to return back to his home where he belonged. Her love for him was also shown in the scene when she told the people of Suburbia that Edward was dead. Her pure white dress gave the impression of an innocent girl which made it easier for the crowd to believe her. Burton demonstrated how difficult it could be to be in love with someone and the sacrifices that will be made for the better of everyone, even if it means to give up love for love. The story of ‘The Beauty and the Beast’ was represented in this film; however it was remade with a twist, as the Beauty and the Beast did not live happily ever after. This interpretation and modification of the ‘Beauty and the Beast’ story did not live up to Hollywood’s expectations of a happily ever after ending, seeing that Edward and Kim did not end up together. The movie is not a ‘Romeo and Juliet’ romance either as they did not die together showing how much they love each other, but let each other go for the better of the other person. Edward and Kim saw that they could not be together so decided on the best plan to keep both of them alive but also happy, knowing that they tried at love. The most compelling aspect of the film was the idea of a monster falling in love with a human where the audience is set up for an exciting love story. However, Burton changed the typical Hollywood ending into a reality that would make the audience feel irritated. Burton built the audience up for an unlikely love story, yet made the audience root for the couple, knowing that people should be together, could not be together. His plan to make the audience root for the couple to be together is what made the audience engage in the love story and yearn for Kim and Edward to be a pair. Though, in reality the audience knew that Edward and Kim would not work out due to their differences. As Edward said â€Å"Goodbye†, Kim kissed him and said â€Å"I love you† then fled the scene. Burton showed the reality of love and how some relationships are not meant to be due to society’s thoughts and rules and because some relationships just do not work out. Hollywood would let Kim and Edward be a couple as they always try to find a way to make the characters live happily ever after. However, with Burton he showed the reality of life and that they could not live happily ever after. He showed an extreme example of what the society would do if there was a person like Edward in the world today. He showed that the likelihood of Edward and Kim being together is slim and life goes on. Love does not stop people from living their own lives as long as they are happy. Edward and Kim continued to live their lives separately but are still content with their own lives. They have learnt what it is like to fall for someone they cannot have and took the responsible way of letting their love go, rather than trying to make it possible or dying together like Romeo and Juliet. They resorted to an outcome that will let both of them live satisfied lives without hurting others but themselves. To summarise the many ideas that Burton has produced through Edward Scissorhands, his extreme representation of society and its rules let the audience reflect on the meaning of life, how people treat others and what great love could do to people. His message about love reflecting the reality of life and how relationships do not always work out reminds the audience that love is not easy. The sacrifices and the pain people go through while they are in love with a person are not like the Hollywood movies, which is what made this film a great and memorable drama.

Environment: Pollution and Human Impact Essay

Every living thing has an impact on its environment. Therefore a human impact on the environment is inevitable. By simply existing, all species – including ourselves – will imprint their mark on the world around them. What differentiates us from other species is our ability to greatly overburden our environment with very few limits. The information regarding our human impact is vast and impossible to cover in one article but I will attempt to cover a basic overview. For 200 years we’ve been conquering Nature. Now we’re beating it to death. ~ Tom McMillan Water Pollution Perhaps the most obvious examples of a negative human impact on the environment is water pollution. It’s obvious we need water to survive but few people realize how much we need and just how much is available. Consider these facts from the United Nations Environment Programme: * Of all the water on Earth, only 2.5% of it is freshwater. * Of that 2.5%, less than 1% is available to us. * Humans each require up to 13 gallons (50 litres) a day of fresh water for drinking, cooking and cleaning. This does NOT take into account the countless gallons of water needed to grow food or care for animals. * 70% of all freshwater usage goes to irrigation. According to Organic Farming Research Foundation, only 2% of farms are organic. This means almost 69% of our freshwater supply is being contaminated by chemical pesticides, herbicides, and chemical fertilizers, while also compounded with fossil fuels and emissions from heavy farming machinery. These chemical compounds contribute to acid rain. Since very little can live in an acidic environment, acid rain has harmful effects on plants, animals, and aquatic life, as well as humans and even buildings, statues or other objects. Acid rain also contaminates our limited freshwater supply, and thus the cycle of water pollution continues. According to the U.S. Environmental Protection Agency, 45% of assessed stream miles, 47% of assessed lake acres, and 32% of assessed bay and estuarine square miles were not clean enough to support uses such as swimming or fishing. The following reasons and possible sources for this include: Photo Source: Alan Liefting| * Sediments, pathogens and habitat alterations from agricultural activity and hydrologic modifications (such as dams) * Excessive nutrients, metals and organic enrichment from agricultural activity and atmospheric deposition (the movement of pollutants from one environment to another, such as from water to air) * Heavy metals (primarily mercury), excess nutrients and â€Å"organic enrichment† from industrial and municipal discharges (â€Å"treated† or untreated waste water released from sewer plants and industrial factories into natural water sources) These points listed above lead to a poisoned and uninhabitable environment for plants and aquatic life, as well as affect land animals and humans reliant on these systems for survival and other land-bound plant life in need of clean water for growth. Land Pollution Land pollution, the degradation of the Earth’s surfaces and soil, is caused by human activity and a misuse of natural resources. Causes of land pollution and degradation include: * Urban sprawl: Natural habitats are removed to make room for communities, usually with inefficient or irresponsible planning. Urban sprawl generally results in a waste of land area for unused development (such as excessive roads, decorative and unused areas, etc). * Poor agricultural practices: Animal manure runoff from CAFO (Confined Animal Feeding Operations), the use of chemical fertilizers, herbicides and pesticides, the practice of growing monocultures (only one crop season after season) and the deforestation required to expand farm land all contribute to degradation and pollution. * Personal consumption: Our modern culture’s desire to have more, bigger and better â€Å"things†, as well as our relationship to and habit of waste, has lead to stripping of the land, excessive mining and pollution from industrial activities. * Industrial activities: The production of chemical-laden plastics, poor quality of products, unethical practices (such as illegal dumping), and extreme emissions affect both surrounding and far-reaching areas. None of this takes into account illegal dumping, diminishing landfill space, litter,  overproduction of synthetic materials, radioactive waste and more. All land pollution is caused by a human impact on the environment and thus can be averted by our actions alone. Two of the necessary actions must be proper planning and proper usage of natural resources. For instances, animals could be taken out of CAFO and allowed to graze on mountainous or wooded areas unsuitable for buildings or crops. Using organic and sustainable farming techniques can eliminate our need for chemical applications. Clean energy, such as wind or solar power, can slowly begin to replace coal or nuclear plants. And as consumers we can lessen our human impact on the environment by demanding better quality products, environmentally ethical practices from industries and a shift toward sustainable energy. Air Pollution One bit of good news about our human impact on the environment is that air pollution is lowering and air quality is increasing. According to the U.S. Environmental Protection Agency, since 1990 to 2008: * Ozone decreased 14% * Lead decreased 78% * Nitrogen dioxide decreased 35% * Carbon monoxide decreased 68% * Sulfur dioxide decreased 59% However, 127 million people still live in areas that exceed quality standards. And some of the quality standards are far from ideal, such as ozone. The question is: what amount of air pollution is really okay? Shouldn’t we be striving for technologies or practices that virtually eliminate major polluters, such as: | Photo Source: Michael CavÃÆ' ©n| * Better public transit, electric cars, rail, and city planning etc to replace heavy commutes, fossil fuels, air travel and unwalkable communities * Retrofitting or otherwise upgrading existing factories with greener technologies such as solar panels or air filtration systems * Removing  animals from factory farms and raising them on natural diets and rotating pasture to reduce methane emissions and pollution The greatest human impact on the environment we can have is to vote with our pocket book and our actions. By supporting companies that use greener technologies, we can start a trend toward better solutions. By getting involved in community planning and zoning we can have a global impact on a local level. And by buying less â€Å"stuff†, eating less animal products and sourcing our food from sustainable farms, we can spread the word that better solutions do exist and they don’t have to cater to mega-corporations and lobbyist pressure. The Consequences Of A Human Impact On The Environment Man maketh a death which Nature never made. ~ Edward Young What most of us fail to realize is that we will never truly destroy Earth. The planet will always remain and its nature will change and adapt to the conditions. But we have evolved to rely on the very particular conditions currently in place. We have specific water and food requirements, can only tolerate certain temperature ranges and we must have an abundance of clean, breathable air. Just look at how the environment is affecting human health already. Thus the question is not whether the Earth can withstand a human impact on the environment. The real question is will we so change the environment as to drive ourselves (and other species) to extinction? Ready To Get Stepping? All of this information about the human impact on the environment is great to help you understand and formulate your own opinions to the issues, but the most important part is not your opinions; it’s how those opinions change your lifestyle. Don’t find fault. Find a remedy. ~ Henry Ford If you’re ready to get started, I’d recommend the following Steps first: * Top Ways To Go Green: These should be your starting points. They are the no-duh things and most of them are very easy to implement. * Going Green At Home: For most of us, our homes are probably our biggest carbon footprint. Pop over there to learn easy ways to save water, energy and other  resources.