Management account-R12 Coursework Example | Topics and Well Written Essays - 4500 words

Management account-R12 - Coursework Example The theory aims at reflecting management accounting system as dependent on factors that crop up from time to time. This theory brings details of the factors which rise up and affect a management accounting system. According to this contingency theory, the contingent factors affecting a management accounting system are unique to each organisation. Organisations vary from one another in terms of operations thus the difference in the form of adoption, functioning and sophistication of a system. This means that each company will have a management accounting system which is specific to its form. This explains why we do not have a globally adopted accounting system. Contingency theory has made bold steps in helping us understand how accounting and budgets  can and should be used to deal with the issue of management control. The theory basically supports the handling of accounting and budgets in a way which recognizes related changes which might occur in the company (Sharma, 2009). The co ntingency theory is usually very important in ensuring that the management accounting system in a company is in sync with the prevailing factors at a given time. The efforts by this theory have been successful through the manipulation of the factors that affect a management accounting system among other factors. ... With this, the organisation does not need to have management control based on a sophisticated management accounting system. Under such a situation, the  management will control the organisation on the basis of the set out budgets. The contingency theory also shows how accounting and budgets can be used to handle matters of management control through the consideration of strategies and mission as situational factors. Basically, the type of  strategies and mission applied by a company determines the kind of system for management accounting to be put in use. For example a firm may decide to apply a strategy of low cost and defense. Under such a strategy, a company will work towards standard products, few lines of products, low cost operations as well as policies promoting economies of scale. with   this, there will be need to have plans capable of making employees uphold low cost mentalities, incentives to workers depending on the results of evaluation of financial performance and adherence to budgets among others. This means that there is need for a management accounting system which is a bit sophisticated. Contingency theory shows that accounting can be utilized to handle the issue of management control through the determination of the accounting information need and use (Emmanuel et al,1990). According to this theory, the kind of accounting information needed by an organisation is very key in determining the management accounting system required. In a situation where the accounting information required is  complex, then a highly sophisticated management accounting system is required. If a firm requires just simple information, then a less sophisticated management accounting system is required by an organisation. There is also the intended use of the

What role does reason play in deciding ethical questions Essay

What role does reason play in deciding ethical questions - Essay Example Due to the presentation of such type of appropriate and logical decisions, each and every employee or individual becomes extremely stimulated and inspired towards the management or the decision-maker. For example: if the management decides to implement advanced machines and techniques within the organization in order to increase production, then such an idea or decision is accepted and admitted by all. Apart from this, reason also plays an important role in analyzing the various practical facts so as to evaluate all the pros and cons. By doing so, the individual might think on all the possible options and then act accordingly so that the final results are substantive in nature. In addition, this might help an individual to make ethical judgments explicitly as per the context so that it might prove worthy for all. For example: in order to reduce the rate of defects, the organization decided to implement the technique of total quality management (TQM), which is accepted by every individual, as it is a justified decision on behalf of the management. This is because; by implementing the concept of TQM, the organization might reduce its weaknesses thereby amplifying the strengths and image in the market. Furthermore, reason is also regarded as an acquiescence of self-reflective minds. With the help of which, varied types of underlining desires and facts of an individual or decision-maker might be fulfilled in an effective way. However, this type of acquiescence’s also needed to be motivating in nature so as to make moral decisions contingent on logical facts. So as to, inspire all the employees or followers towards the decision in order to make it fruitful in all its aspects. This is mainly due to the fact, that with the help of proper explanation, justification and consideration, the decision is presented or prepared. From this paragraph, the philosophical

What Is Crime Analysis And Intelligence Analysis Criminology Essay

What Is Crime Analysis And Intelligence Analysis Criminology Essay Crime analysis is the methodical study of crime and confusion problems in addition to other police-related issues which includes sociodemographic, spatial, and temporal factors to make it possible to the police in criminal concern, crime and disorder decrease, crime prevention, and evaluation. (Boba 2005, 6) A detailed explanation of each aspect of this definition assists to prove the different elements of crime analysis. In general, to study means, to examine closely, to investigate, and/or inspect information. Crime analysis, then, is the alert and organized examination of crime and disorder problems in addition with other police-related matter. However crime analysis is a reactive approach which means that you are reacting to find means to reduce crime. As crime is happening it then transforms to a proactive approach so that it transforms data to important information and supports crime prevention. Criminal Intelligence  is the information gathered, investigated, and/or distributed an effort to expect, prevent, or monitor criminal activity.   Criminal Intelligence  is information collated or collected, analyzed, reported and disseminated by law enforcement agencies relating to types of  crime, identified criminals and known or suspected criminals. It is effectual when dealing with organized crime. Criminal Intelligence is improved by using  surveillance, informants, interrogation and research. Introduction The area for my particular study is a playground and its surroundings in the outskirts of Victoria; it is between the village of Sannat and Victoria. The zone is located in Tac-Cawla which  is a place with a very small population.   The SARA model The SARA model is the  most common procedure for acting problem-oriented policing (POP). The acronym SARA means Scanning, Analysis, Response, and Assessment. Scanning contains looking at data, meeting and talking to people, and observing the area so as to identify potential problems. Analysis includes studying potential problems to establish if they be worth of intensive attention and, if so, trying to improve precise descriptions and explanations of them. Response includes searching for a broad range of explanations and then deciding and implementing the ones with the most assure. Assessment involves collecting of data after the response to establish if the problem has been at least reduced if not eliminated. If success has not been attained, then extra investigation and another set of responses may be needed. A notion that was build to help enhance the SARA  model is the problem analysis triangle. The victims, offenders, and locations are the three sides of the triangle. When examining particular problems, officers are promoted to focus on victims (who are the victims, what are the damage they suffer, why are these individuals offended and not others?), offenders (who are the offenders, why do they commit these offenses?), and locations (where do the problems happen, why do they happen in some particular places and not others?). Thinking carefully on these issues makes sense because crime and other police officer problems normally are not erratically dispersed. To a certain extent, crimes and many other problems are focused between comparative small number of offenders, victims, and localities. Scanning The reason of this procedure is to verify that a continuous and considerable problem exists. The procedure involves of collecting data and information from different sources to support the claim that a problem exists. Some problems will be immediately evident, while others may require more investigation. During my scanning procedure it involved the studying of the circumstances to verify that a problem is being existent. It also included the gathering of data on what, when, who, where, why, and how. I also identified frequent problems by using different methods and grouping comparable incidents into subjects of groups. What When Who How Why Bicycles Thefts 12:00 16:00, 20:00 22:00 Children aged between 7 to 15 Going around in the entrances of flats. Vandalism, Personal used for their bicycle. Vehicle/Other Vandalism 19:00 onwards Teenagers Passers by, Children living in the area Vandalism, just for fun. Because of such limitations to enter the playground. Vehicle related thefts 21:00 onwards Male people People living in the area, passers by. Personal use for their vehicle, vandalism Theft from persons 9:00 11:00 Unemployed people Stopovers To acquire their needs. Gas Thefts 8:00 9:00 People living in the area Passing by For themselves Abusive Language 10:00 12:00, 4:00 21:00, 23:00 1:00 Teenagers Gathering of groups. To show power. Illegal Barbeques 19:00 23:00 People living in the area Gathering of people in the playing field. Most people live in flats. Garbage bags 19:00 14:00 People from the area Hump garbage bags left in different points. Most people do not take account of time of garbage collection. Drug Traffickers Between 10:00 am 13:00p.m Unemployed people Car stopping, handover exchange Traffickers live in the area. Analysis The reason of this stage is to expand a complete understanding of the whole problem. At this stage its very important to establish response plan which includes resources for dealing with particular problem. The process involves by using the information gathered to delineate the particular problem while studying the past the type of problem. It also includes using knowledge to expand a hypothesis and choosing useful resources. When analysing my area, it comes out that its a suburb area with quite a high population. During my scanning process it comes out that the area is a housing estate. Housing Estates are usually built and run by the government to facilitate housing to those who does not have affordable housing. This means that most of the families have very low incomes. In many cases they are also unemployed. It also comes out that some of the families have social problems where family members which are part of this society living very close together will have conflicts. Sometimes these problems are impossible to avoid and people living in the same flat doe not get along. Some social issues include domestic violence, unemployment; people hold different opinions about situations like unplanned pregnancy and many others. All these issues correlates why people commits such crimes like theft, vandalism, foul language and other related crimes. Response The idea of this step is to develop a general strategy that is designed to tackle the community problem. The three main one are developing, selecting and implementing. At this point in time it depends on the degree how analysis has been carried out. One has to make sure that the first two steps have been completed. Such solutions can be designed to reduce, eliminate and dealing with the problem. In my opinion in this particular area one has to develop ownership and awareness. To remove such opportunities one has to control the environment. Example of this must be CPTED, Block watch and Volunteer Patrols which can be done by the community itself. Include also such services such as crime prevention units and engage civil law to control public trouble. Response can be reinforced by the police such as protection like surveillance and strategic enforcement. A championed idea as a response must be the social development by implementing new programmes. Assessment The reason of this is to appraise the procedure and the effect of the response strategy. This means to evaluate whether the response strategy was adequately linked to the problem or has it been reduced or eliminated. However for this study one cannot apply this part. What is causing the crime problem and linked theories Rational Choice Theory This theory holds that people freely choose their behaviour and are stimulated by the evasion of pain and the pursuit of pleasure. Persons calculate their choice of actions in compliance with each options facility to create advantage, pleasure and happiness. Rational choice produce a micro view point on why individual offenders decide to commit such crimes like tearing the fence or breaking the markers around the filed; people choose to appoint in crime because it can be rewarding, easy, satisfying and fun. The central principle of this theory is that individuals are rational beings whose behaviour can be personalized by a fear of punishment. (Siegel and McCormick, 2006). This applies to the crime problems I have identified during my observation where such crimes where committed to pursuit pleasure such as vandalizing. Breaking down the markers around the fields its only done to give power and pleasure to the young ones. Similar to this also goes when tearing the fence surrounding the ground; it only gives pleasure to these individuals as they can enter when ever they want. Routine Activity Theory Developed by Cohen and Felson (1979), routine activities theory necessitates three components be present for a crime to occur: an encouraged offender with criminal aims and the power to act on this preference, a suitable victim or target, and the absence an individual who can prevent the crime from happening. These three helps for a crime to occur. Routine activities theory provides a macro perspective on crime in that it predicts how changes in social and economic conditions influence the overall crime and victimization rate. (Felson and Cohen 1980) Criminal activities are a structurally significant phenomenon, which means infringements are neither accidental nor insignificant events. Routine activities theory associates the pattern of offending to the everyday patterns of social interaction. Therefore crime is normal and is reliant on available opportunities to offend. If there is a target and there are rewards, a motivated offender will commit a crime. This means that having people coming out in the same times having the same routine are targets for crime such as thefts from persons and households like cars, garages etc. Opportunity Theory Crime opportunities are very connected to its time and space. For example being without any lights during the night gives more opportunity for vandalizing and stealing. These opportunities are very specific like stealing a car for joy riding have different pattern than stealing it for parts. Another example of this theory is when a routine is assessed regularly a weak point is assessed and can be used by the offender to take the opportunity to commit crime. Also it is a good opportunity for the offender when bicycles and other household which are valuable and unattended. This came out during my scanning process. Another crime goes when people takes out their garbage bags during the night, this gives opportunity to others to leave there waste leaving the area very dirty. Self Control Theory of Crime This theory is about the lack of people self control as the important factor behind criminal behaviour. This theory suggests that people who were incompetently parented before age 10 develop less self control than those who were raised with better parenting. Research was found that low level of self control is linked with criminal and impulsive conduct. This theory is related to my study because many children stay for long hours in the playing field area, which means that most of them are not monitored by their parents and so there is no one to correct them when they are using such language and finally committing such crimes. Broken Windows Theory The broken windows theory says that in a neighbourhood area where buildings have broken windows, individuals are more likely to commit and engage in bad behaviour. Hirschi argues that it can be from different aspect maybe offenders think that they are not going to get caught or there is no one who cares. Examples to my study leaving bikes left unattended in the field are more likely to be stolen than well parked next to an apartment. The same goes to vehicles when left parked, unattended in a field is more likely to be stolen and vandalised than one parked in a parking. Recommendations After working on this project I recommend some recommendations linked to theories and demonstrate them in practice. Firstly I will organise the community and develop awareness and ownership on such crimes which are an opportunity to such offenders. I will work as much as possible with existing forms of informal social control like parents and community cohesion to regulate such behaviour and self control. Then I will regulate the environment to remove broken windows and opportunities like volunteer patrols, neighbourhood watch and CCTV cameras. This will also help to reduce routine activities and such crimes related to this theory. I will also engage civil laws to control public trouble and individuals think twice before committing crimes freely. This applies to the rational choice theory. Finally I will educate and implement new programs as part of the social development. Strength and Weakness For the purpose of this report I will go through some strengths and weaknesses. If the population is well educated, it will automatically reduce such crimes. This is because if neibourhood watch is implemented, the community will report such crimes and helps the offender to think twice before committing crime. On the other hand because most of the buildings are flats and its a housing estates one will mind others business. Also if the area is inspected it will automatically reduce crimes as the offender will be aware that he/she will be caught. Alternatively the area must have adequate lightning during the night. If the area is cleaned from time to time and well kept and law enforcement is implemented individuals are afraid to offend as they might be caught. However if law is enforced and there is no surveillance it not worth implementing such laws. Although individuals might become more frustrated and no matter what they try to be more negative. Conclusion Finally in my opinion if I have to implement what has been recommended if crime is not eliminated at least its reduced. I think that a change will occur no matter what the effort is. Although it might take some time for people to understand such implementation at the end of the day I think that it will effect some of them. Even though there might be obstacles I am sure that there will be a reduction on the occurrence of the problem, reduction on the harm done and positive aspects of the interventions.

A Humorous Distillation of Antigone by Maurice Sagoff :: essays research papers

A Humorous Distillation of Antigone by Maurice Sagoff This poem is quite successful in getting the plot across to the reader. Unfortunatly, that is all he can get across because of his beleif that, "inside every fat book is a skinny book trying to get out." Sargoff cannot have character descriptions, themes, or any real detail in his "skinny book" because of his beleifs. Sargoff leaves off why Polynices should not be burried and why his brother, who is not even menchoned, can be burried. This is important to building the feelings of contempt towards Creon and an understanding of what Antigone is doing. Also, because this is a "Humorous Distillation," the tone of the play is lost. Instead of being a dramatic play about obeying a higher law, it is a comical, rhyming poem about what happened. This may cause it to lose the impact it had. Sargoff reduces important and pivotal points in the story to a sentence such as, "Creon wilts, and tries to bang a U-ee." This sentence does not tell of Creon's attempt to repent for what he! has done by burrying Polynices and then going to free Antigone. Even if Sargoff gets all of the plot across, that is not enough to tell the whole story. Aristotelian Unities Yes, Antigone does follow the Aristotelian Unities. The play occurs in the same place and roughly the same time. Things that happened before the play or outside of the place, was told by a messenger or a character themself. The action was all centered around Antigone's actions. Her actions were the sole cause of everything that happened. Greek Tragedy Antigone does follow the Greek definition of tragedy. Tragedy is a story or play that has a signifigant conflict of morals, with a noble protagonist displaying a tragic flaw that is their strength but leads to their downfall. The exposition of the story is when Antigone is talking with her sister and we learn of what has happened. The turning point of this play is when Creon tries to mend his wrongs by burying Polynices and freeing Antigone. Antigone herself is the tragic hero because she dies for what she believes morally right. Antigone's tragic flaw is that she has only sees her point of view which leads to her death. The denouement of this story is everybody dying and then Creon realizing what he has caused. The song of the story is attenden to throuhg the chorus' comentating on what is happening or

The Frustrations of Teachers about Students’ Behavior

Careers and Colleges It is difficult for first time job hunters to have realistic ideas about how to profit from their skills. This is why it is important to investigate what career you may be interested in and what colleges will enable you to excell in that career. The profession that I am interested into going into is an elementary school teacher. Fordham University and New York University are two colleges that offer excellent elementary education programs. Throughout this report I will be discussing information related to the career as well as information dealing with the colleges. Career: Elementary School Teacher Work Description School teachers at the elementary level introduce children to the basic concepts of mathematics, language, science, and social studies. They aid children in the development of good study and work habits and help them aquire the skills necessary for further education. They evaluate each child and work with parents to provide whatever help a child may need to develop his or her full potential. Elementary school teachers are also concerned with the social development and health of their students. They work to resolve behavior or personality problems and are alert to health problems or illness. In these early years, teachers try to give students as much individual attention as possible. Elementary school teachers usually instruct one class of children in several subjects. They are occupied directly with children for most of the school day, although they also prepare lessons, meet with parents, attend faculty meetings, and supervise activities after school. Working Conditions Seeing students develop new skills and gain an appreciation of knowledge and learningn can be very rewarding. However, teaching may be frustrating when the teacher has to deal with unmotivated and disrespectful students. Teachers may also expeirience stress when dealing with large classes and heavy workloads. Teachers face isolation from their colleagues since they often work alone in a classroom of students. However, this autonomy provides teachers with freedom to choose there own teaching methods. Including school duties performed outside the classroom, many teachers work more than 40 hours a week. Most teachers work the traditional 10-month school year with a 2-month vacation during the summer. Teachers who teach 10 months may teach in the summer, take other jobs, travel, or persue other personal interests. Many inroll in college course or workshops to continue their education. Teachers in districts with a year-round schedule usually work 8 weeks, and are on vacation for 1 week, and have a 5-week midwinter. Places of Employment Elementary teahcers work in every geographic area. They work in cities and towns of all sizes and in rural areas throughout the United States. Elementay school teachers generally work in elementary schools. The grades in elementary schools vary but many schools consist of kindergaten through fifth grade. Although it changes from state to state, the elementary level usually includes kindergaten through sixth grade. Education and Training All states and the District of Columbia require that elementary school teachers in the public schools be certified by the state board of education, the state superintendent of eduaction, or a certification advisory commitee. The general prerequisites are a bachelor†s degree, completion of an approved teacher education program, and a period of supervised teacher education program. Many states require a certain grade point average in education courses before granting certification. Certification may also be specific to the level being taught or it may be specific to a specialization. Many teacher education programs include courses in the psychology of learning, child development, and teaching methods. Thirty-five ststes test basic skills, teaching skills, or specific subject matters for those seeking certification, and almost all require continuing certification for recertification. Teachers can also earn regional or national accreditation, the lattter granted by the National Council for Accreditation of Teaching Education (NCATE). Teachers in private schools are not generally required to take a teacher†s education program, and private schools often do not require the bachelor†s degree. Job Outlook In 1986 there were more than 1. 5 million elementary school teachers for about 30 million students in classes from kindergarten through the eigth grade. More than 80 percent work in the oublic school system and teach in schools with classes from kindergarten through the sixth grade. Through the year 2000 the demand for elementary school teachers should increase in response to increased enrollments. However, the number of teachers is also expected to increase, so there should be strong competition for jobs. Oppurtunities are likely to be better in the West and the South, where population has risen dramatically in the past decade. Hiring for the public schools depends entirly on budget appropriations, which depend in turn on taxpayers† priorities. Despite the importance of teaching, education competes with other essential services for revenue dollars. Salary Range According to the National Education Association, the estimated average salary of all public elementary and secondary school teachers in the 1995-1996 school year was $37,900. Private school teachers generally earn less than public school teachers. In 1996, over half of all public school teachers belonged to unions-mainly the American Federation of Teachers and the National Education Association-that bargain with school systems over wages, hours, and the terms and conditions of employment. In some schools, teachers receive extra pay for coaching sports and working with students in extracurricular activities. Some teachers earn extra income during the summer working in the school system or in other jobs. Personal Characteristics/Related Occupations/Promotions Elementary school teachers require a wide variety of skills and aptitude, including a talent for working with children; organizational, administrative, and recordkeeping abilities; research and communication skills; the power of influence, motivate and train others; patience; and creativity. Workers in other occupations that require some of these skills are college and university faculty, counselors, education administrators, employment interviewers, librarians, preschool teachers, public realations specialists, sales representatives, social workers, and trainers and employee development specialists. With additional preparation, teachers may move into positions as school librarians, reading specialists, curriculum specialists, or guidance coundelors. Teachers may also become administrators or supervisors, although the number of these positions is limited and competition for these desirable positions can be intense. In some systems, highly qualified, expeirienced teachers can become senior or mentor teachers, with higher pay and additional responsibilities. They guide and assist less expieienceed teachers while keeping most of their teaching responsibilities. Also a teacher may receive a promotion in pay with the completion of additional teaching courses. With each year a teacher teaches in a certain district, the pay increases. What you can do now to prepare There are many things that one can do to prepare for a career of elementary education. Someone who would like to become an elementary teacher should try finding a part time or volunteer job involving children. Such jobs include preschool teachers, camp counselors, or even baby-sitting. By working with children you will show yourself whether or not you have the dependability, good judgement, creativity, and patience that one must have in order to become a elementary teacher. Lifestyle Implications Despite what many people think, the teaching profession does not end when school is over. There are many lifestyle implications for teachers. Many things must be done at home. Such things include the planning of lessons, the grading of tests, homework corrections, faculty meetings, supervising extracurricular activities as well as the physical strain of being in charge of 25 children for six to seven hours a day for five days a week. Many people have thoughts of going into the teaching profession for the reason that they think they have summers off and that work ends when school does but this is not true. Reasons for Choosing the Career I think everyone has there own reasons for choosing teaching as there profession, but most teachers have similar reasons. Most teachers go into teaching because they want to educate and see children learn. One gets a feeling of satisfaction when they get through to children and see that the students are learning. I think most teachers go into the career because they care very much for children. When the school year is over, a teacher can look back at the year and realize that it is because of them that the children learned and are ready to go on with there education to a higher level of learning. One should be sure about teaching before entering the field because it is a very big profession to take on. Geographic Job Index How to Break into the Field Professional Associations/Periodicals In 1996, over half of all public school teachers belonged to unions. The two main associations are the American Federation of Teachers and the National Education Association. These associations deal with a large range of issues and challenges affecting the teaching profession. They bargain with school systems over wages, hours, and the terms and conditions of employment. Both of these association have there own periodicals that deal with education-realted issues afeecting the profession.

Slave Narratives

During the times of slavery many people opposed the thought of forcing someone to do everything they say, to own someone. They believed in the freedom of others and to treat everyone equally. There were many abolitionists and slave narratives who wanted their side of the story to be heard. Aunt Harriet Smith was a black woman from Homestead Texas and Aunt Phoebe Boyd from Dunnsville Virginia, both slave narratives. Aunt Harriet Smith was married to Jim Smith. They white folks killed her husband and she never knew why they would do such a thing, he was an honest man who went to church and always did what he was told (Soul, 2003).During one of her interviews Harriet was asked how long ago she could remember from her slave days, she could remember all the way back when she was thirteen years old. Harriet could successfully remember everyone’s names as well, all the white children, her owner, everyone of the slaves she was around, and people she came into contact with on a regular basis. Her owner had first purchased her grandmother and from then on owned the rest of her family from there on down. One thing she was extremely faithful to was church.They allowed the white people to go to church in the morning and the black people were allowed to go at night. They had a white preacher and he was always telling them to behave themselves. If the black slaves were to act up then the preacher would tell there owners and they would be punished. She believed that there was a God, and he would help them. The slaves were never taught to read and write, the only gossip they had was the stories they heard during church about slaves being mistreated.This was something all the slaves would talk about when they seen each other and were able to communicate and talk. Harriet said that the white people were good to them. Her owner never hurt any of them. Her owner treated her well and whenever her and her family would hear about slaves being mistreated it would shock them. The y felt bad for the slaves that were being abused. At one point in her interview she was asked why she went by Aunt Harriet Smith and she said by putting the word Aunt in front of her name was a sign of respect, and people respected her.During the Civil War, she could remember sitting with her two cousins on the white picket fence just watching the vehicles driving up and down the road. They loved the white picket fence and their owner didn’t care if they say there. They would watch the soldiers all day long walk up and down the road. One of the reasons they loved watching so much because all the soldiers were colored soldiers (Smith, 1941). During the whole interview Aunt Harriet Smith was very optimistic, she always hoped for the best and didn’t really have anything to say that was too negative.Even when she talked about her husband being killed, the only thing she kept talking about was how good of a man he was. She never turned the conversation into a negative one. Aunt Phoebe Boyd was also a slave narrative. She was very fond of the Lord and always believed that something better was coming. Smith, Harriet. â€Å"Voices from the Slavery Days. † The Liberty of Congress. N. p. , n. d. Web. 14 Oct. 2012. . Soul. â€Å"AFRICAN-AMERiCAN SLAVE: Aunt Harriet Smith On Church, Slavery & Punishment. † YouTube. YouTube, 24 Apr. 2009. Web. 14 Oct. 2012. .