Management Accounting Coursework Example | Topics and Well Written Essays - 2500 words

Management Accounting - Coursework Example Available at: . Anderson, DR, Sweeny, DJ, Williams, TA & Martin, RK 2007, An introduction to management science: Quantitative approaches to decision making, 12th edn, Cengage Learning. This book is quite helpful in the field of management accounting and the quantitative perspectives in decision making. The book has a great deal of citations proving academic value of wide content. The methods, calculations and examples in the book are accurate and simple to understand and can be used for real world cases. This text demonstrates how quantitative measures including labour costs, units produced and hours worked can be analysed and findings used for decision making. I will use this book to show how quantitative measures can be applied in management accounting mainly in budgeting. This book shows the relevance of quantitative measures in decision making and I agree with this concept. Available at: . Atrill, P & McLeany, E 2003, Accounting and finance for non-specialists, 4th edn, Financial Times/Prentice Hall. In this edition, the text introduces fundamental values and principal concepts of accounting and finance. It takes on practical and non-technical perspectives that I can apply in management accounting and decision making. The text is written from a 'user' perspective, signifying ways in which accounting statements and financial information can be used to develop the value of decision making. This book gives the relationship between the financial and accounting principles and this has been proven by studies over the years. Available at: . Atrill, P & McLeany, E 2009, Management accounting for decision makers, 6th edn, Financial Times/Prentice Hall. This book gives a clear understanding of management accounting and how it is applied in decision making. This edition gives an introduction to the main principles in management accounting including costing, budgeting and strategic management accounting with a strong practical importance and avoids extreme technical as pects. It gives a clear description on how accounting information can be used by management to better the quality of decision making. I can use this book to discuss the major areas in my proposal which are: budgeting, strategic management accounting and decision making. The text delves on the positive impacts of proper management accounting in decision making process. Available at: . Callahan, KR, Stetz, GS & Brooks, LM 2007, Project management accounting: Budgeting, tracking, and reporting costs and profitability, John Wiley and Sons. The concepts in this text are centred on sound accounting practices that are used to improve the management of firms and their

Gender Criticism Essay Example | Topics and Well Written Essays - 250 words

Gender Criticism - Essay Example The husband in this case is the object of betrayal. The author allows the reader to view the thoughts and feelings on the side of the cheating husband, as he is shown to feel guilty of the affair. For instance, when the cheating husband was waiting for his lover, Sarah, in the cafà ©, he was hoping that she did not show up, as deep inside him, he felt he was doing wrong. He expressed this feeling of guilt by saying, â€Å"How strange† (Vivante 2). Because of this, the story seems to go against the standard stereotypical gender role in adultery. Ideally, in a situation where a person feels guilty for betrayal or cheating, like in this story, it is stereotypical for a female character to play the role. At the story’s conclusion, when the husband is with his lover, he keeps thinking of his wife. This represents double irony, as he cheats on both his lover and his wife. He thinks about his wife doing the can-can dance. His reactions to this can be considered to represent the male nature. He hopes for Sarah to be absent during the date, but continues to wait for her. Additionally, he has sex with someone he is not supposed to, but in the process, he thinks of his wife, and is attracted to her. This shows this husband is confused and does not know what he wants. This can be considered to be stereotypical of males in society, as most cheat on their wives yet they are not ready to let go of them. Overall, the aspect of gender criticism has played a major role in examining how the concept of gender has influenced the way this story was written. This has also made an important contribution to the revelation of different themes in the story. Using gender criticism, it has been possible to see how the story reveals some of the stereotypes that are linked with the male and female genders in society. These also include the expectations that have been socially constructed for men and women in the marriage institution. However, the

A critique analysing the neuropsychology of schizophrenia Essay

A critique analysing the neuropsychology of schizophrenia - Essay Example As part of discussing the signs and symptoms found in schizophrenic patients, the effectiveness of the author’s proposed diagnostic procedures will be criticized based on the diagnostic intervention as proposed by other equally qualified authors. Cris Frith is highly qualified as an author of the journal article on Schizophrenia. For many years, Frith works as a psychiatric professor and a member of Wllcome Department – Cognitive Neurology at the UCL Institute of Cognitive Neuroscience in London (UCL Institute of Cognitive Neuroscience, 2008). Aside from being a highly competitive psychiatric professor, Frith has personally written other recent article journals by himself and together with other highly qualified authors including â€Å"Editorial: In Praise of Cognitive Neuropsychiatry† (Frith, 2008) and â€Å"Different Brain Circuits Underlie Motor and Percetual Representations of Temporal Intervals† The article journal entitled â€Å"Neuropsychology of Schizophrenia† was officially publised back in 1996. In the past, cognitive tests are often considered the best diagnostic tests for patients with schizophrenia (Frith, 1996). This is primarily due to the fact that there is not one psychological test that can be used in measuring the neuropsychological impairments that are present in schizophrenia patients. In line with the importance of diagnostic tests, the main purpose of the article is to present clinical evidences of past diagnostic tests to prove to its target audeinces that the tests used on patients with schizophrenia is not accurate in terms of being able to explain the cognitive deficits in each patient. Since the article was published approximately 12 years ago, there is a strong possibility that a more reliable diagnostic test methods are now being used under the modern psychiatric practices. The target audiences of the author includes not only the professional psychologist

Psychoanalytic criticism Essay Example | Topics and Well Written Essays - 500 words

Psychoanalytic criticism - Essay Example After ordering beer for both of them, the girl is standing and looking at the hills. Her mind is clearly not focused on the drinks ordered, but other things. She could be thinking about a new life and the operation. She makes the comment "They look like white elephants" (2). She is avoiding the topic of abortion, and the superego is acting as a conscience. The first to broach the subject of the abortion is the American man. He begins the conversation with no pretext leading to the subject: "It's really an awfully simple operation, Jig" (3). He is attempting to convince her to go through with the operation. When he brings the subject to light, she looks at the ground. This could be seen as a struggle between the man's id and the woman's superego. He further presses her on the subject by saying "I know you wouldn't mind it, Jig. It's really not anything. It's just to let the air in" (3). He has become pushy on the issue. Again, Jig says nothing. Not only is she submissive, but she is allowing him to bully her into a decision she is not yet ready to make. Yet, Jig's superego is still overriding the desires of the man's id. The man makes the statement that he does not want anyone else but her. He is stating very clearly that he does not want the child.

News of the week (responses) Assignment Example | Topics and Well Written Essays - 250 words

News of the week (responses) - Assignment Example On top of that I have also seen people who are mentally ill because of marijuana. Although I like the point where he says that comparing alcohol with marijuana is setting the bar too low. This is because I have seen people who alcohol has ruined their families completely and some of them have died. In connection to this, marijuana should be considered as lethal as any poison. Opinion. For a long time the Taliban militia group have caused instability in Afghanistan. I believe the government is in the right direction, by trying to achieve an alternative solution to the problem. Although, it is not good to encourage negations with militia group unless in extreme situations. In connection to this, it is important that a permanent solution be found to resolve the issue. Ahmed, Munir. â€Å"Pakistani officials hold direct talks with Taliban†. Chicago Sun –Times March 26, 2014. Web. 31 March, 2014. Hamn, Trent. â€Å"4 Ways to Lower Your Home Energy Bill This Spring† March 25, 2014. Web. 31 March, 2014.

Employee Volunteer Program Essay Example for Free

Employee Volunteer Program Essay Employee volunteer program is a major part of the Corporate Citizenship profile that has become an intrinsic agenda of many successful companies, who understand the value of community service and are ready to contribute their resources in its various forms to such gesture. This is because the importance of employee development is overwhelming: it extends to the company, the employee and the community in which the program is launched. This concept of employee volunteer program describes a situation a company sets a mission statement and proposes goals with a view to contributing to the community in which they live, by getting their employee involved in charity, giving, and community services. These seeming philanthropic activities are targeted at a particular community, usually that which the company serves with its products and services. This agenda is an indispensable program for excellent companies: it is important because it contributes to the Corporate Citizenship Outlook of the company which is promoted among the members of such community. A detailed look at the benefits of the plan has made intelligent company leaders and boards to incorporate it into their company’s mission statement. Really, the importance of corporate social responsibility can not be overemphasized. The benefits are enormous: it is a win-win situation for all. The employees, if well incorporated into the agenda, are strengthened in human relationships, and there is increased employee loyalty. Loyalty is fast promoted when the program recognizes, acknowledges and duly appreciates employee contribution to the company. The company social image is promoted because of such programs. It increases its ability to penetrate the society, and convince it of its products or services; it also makes the organization ‘ a good corporate citizen’. Communities benefit directly from the program: there is associated development. A section of the society is improved through the charity, giving and other forms the program could have taken. Everyone smiles home. And this impact makes the community another marketable centre for the organization, and an extension of its advertising unit. Its benefits outweigh its costs. However, those are also very important as it makes a decision to incorporate such a balanced one: the financial implications are enormous since it is usually a charity parade. This is one of the major costs that the company battles with. It is only with effective communication that employees see the need for it; otherwise, it won’t achieve it set goals. This implies that companies should be ready to create a viable structure for it, fund such and promote it even to the employees that would be involved. Since it is a volunteer, it stands the risk of non-compliance if this structure and communication are not in place. However, employee volunteer program promotes the Company, its employee and the community served. It is a good agenda for a corporate social responsibility.

Analysing Corporate Social Responsibility Of Leather Industries Environmental Sciences Essay

Analysing Corporate Social Responsibility Of Leather Industries Environmental Sciences Essay Introduction Corporate social responsibility (CSR) is a body; which covers all departments and sections of the industries. There are rules to run it internally, and rules and responsibilities with respect to society and world at large. Like other industries, leather industry has many responsibilities with regards to environment. Leather industry is one of the archaic industries in the world. It is contributing many hazardous wastes to environment like all other industries. Deterioration of environment is the cause of concern for world, and for environmentalists; leather industry produces all three kinds of waste: gaseous, liquid, and solid. Leather industry is a very profitable and lucrative business for a country; however, it is intervened by the government to cut its pollution. This industry follows rules of corporate social responsibility (CSR). World organizations like WTO, European commission on environment watches it with vigilant eye. Pakistan is primarily an a grain economy, agriculture sector comprises almost one fourth of the total GDP.The manufacturing sector has over the past several years remained stagnant with a share of 17% in the GDP.The GDP,currently at US$ 63 billion ranks 160the in the world, has not been able to achieve a sustainable growth of 5%.The total population of the country exceeds 140 million, with dismal economic performance the per capita income has hovering around US $ 450.The population growth rate of Pakistan is one of the highest in the world, between 2.2% and 2.5%.According to the world Development Report 2000-01, over 30% of the population survives below poverty line i.e. earns less than one dollar/day. Almost 85% of the population earns less than two dollars/day. Only 45% of the total population is literate, which also includes persons who only have the capability to read and write their names. The exports of the country have over the past twenty years been struggling to surpass the psychology barrier of US $ 10 billion. Every year major portion of the annual outlay is spent in debt servicing both domestic and foreign with little fiscal space for the government to initiate development programmes.  [3]   Environmental matters cannot be taken in isolation from leather making, as every facet of pollution or residual material is a direct function of manufacture. This is largely outside the tanners direct control: drastic changes are required in linkages between slaughter houses and tanners, new techniques for environmentally friendly preservation, or relocation of tanneries for saline discharge to the sea. As 85%-90% of the leathers are chrome tanned, these leathers in themselves create a problem. Chrome compounds are safe in tanning and chrome containing solid waste and sludges are manageable. However, leather goods are dispersed by the end of a useful life. They will not biodegrade, and simple incineration can convert some of the chrome into the dichromate form.  [4]  Carbon dioxide emissions have been predicted by world energy council to rise from the 1990 level of six Giga (60,000,000) tons a year to proximately 8.2-9.4 Giga tons a year by 2050 this is based on assumption that m ajor technological advances will limit emissions despite a significant rise in energy demands.  [5]   Waste water treatment takes place in adjacent building where spent waters from the columns are received in two separate streams. This is to optimise treatment, taking place in three main stages: After separation of the sludge, the quenching water is combined with spent water from the wet slag discharge, for the elimination of heavy metals. The combined stream is first pre-neutralised with lime slurry, the fluorides and phosphates being precipitated as calcium salts. The pH-value is raised further, followed by dosing with organ sulphide to precipitate the heavy metals as hydroxide or sulphides. The pH value of the water stream containing the sulphate from the removal of sulphur dioxide is regulated with caustic soda to avoid the precipitation of large quantities of gypsum. The heavy metals are then precipitated with organo-sulfide, as described, for the quenching water. The heavy metal precipitates from both streams are combined insludge thicker and dewatered periodically in a filter press to a cake of around 30% dry solids content.  [6]   The elements of the periodic table have a diverse and interesting history. All matter is made of atoms and is found in three phases solid, liquid, and gas (plasma is fourth phase).Elements are groups of atoms that are characterised by the number of protons (positively charged atomic particles) in its nucleus, and similar physical and chemical properties .The atom consists of a solid nucleus that contains protons and neutrons atomic particle) surrounded by cloud of electrons (negatively charged particles) as shown in picture.  [7]   NATURAL REACTIONS IN A NEW CONTEXT. It is useful to turn to nature to find new technologies and tanning is no exception.Biomimetic tanning chemistries have the characteristic of using natural reactions in a new context. Such organic tanning reactions are of interest from three points of view as they: 1. Offer new methods of making leather, to yield new products, which may contribute to lessening the environmental impact of tanning. 2. Offer new opportunities for high hydrothermal stability tanning, by acting as new linking agents, then allowing manipulation of the chemistry of the locking step. 3. May involve the novel use of enzymes in tanning operating as catalysing activating agents, so the rate of reaction is highly controllable. It is instructive to examine three examples.  [8]   In the korangi distric to karchi, Pakistan, there is a cluster of 166 tanneries on a single industrial site. The total volume of effluent generated by this grouping is estimated at 36,000m3 per day. At present this effluent is untreated, and mixes with various other industrial effluents including textile dyeing and metal platings, before flowing into the Arabian Sea.  [9]   It is estimated from different sources that about 20 lac pieces of garment leathers have been processed in Pakistan. Out of which about 15 lac pcs have been either exported as garment leather or leather garments. It is presumed that out of this 15 lac pieces of garment leather about 30-50 thousand pcs are exported as aniline finished. However if the share of aniline finished garment leathers and jackets/coats etc is raised to 50% countrys foreign exchange earnings could be nearly doubled what is being earning today.  [10]   Three basic types of pollutants are associated with tanning and finishing operations. They are: preservatives and pesticides, chemical pollutant and organic materials. The challenge for a policy maker is to identify the right mix of incentives and regulations for each target group and for each set of environmental conditions. Regulatory measures which impact on the industry deal with at least six different subject areas. These include: Land-use planning and zoning; Environmental impact assessments and risk assessments for new plants; Controls on effluent discharges, air emissions and solid-waste disposal; Occupational health and safety standards; Requirement for storage,transport,labelling and packing of chemicals; Restrictions on the use of certain chemicals like biocides or dyes.  [11]   The eco-label on your products means that they have the following assets. 1. Reduced water and air pollution during fibre production. 2. Limited use of substances harmful to the environment and in particular to the aquatic environment and health. 3. Guarantee of shrink resistance during washing and drying. 4. Guarantee of colour resistance to perspiration, washing, wet and dry rubbing and light exposure. 5. Whole production chain covered.10 AUDINTING AS A COMPONENT OF EVONROMENTAL MANAGEMENT: An environmental management system is the frame work for method of guiding and industry to achieve and sustain performance in accordance with established goals and in response to constantly changing regulations, Social,financial,economic, and competitively pressures, and environmental risks, when operating effectively, a corporate environmental management system provides management and the board of directors with the knowledge that, 1. The Industry is in compliance with federal, state, and local environmental laws and regulations. 2. Polices and procedures are clearly defined and promulgated thought the organizations. 3. Corporate risks resulting from environmental risks are being acknowledged and brought under control. 4. The company has the right resources and staff for environmental work, us applying those resources and is in control of its future.11 ISO (INTERNATIONAL STANDARDS ORGANIZSATION) 14000 SERIES AND INDUSTRIES IN PAKISTAN. The international competition forces this class firms to constantly improve quality in order to stay competitive in the global market place. More than 8,000 industrial establishments are registered under the factories Act 1934 with the Government of Pakistan.ISO 9000 and ISO 14000 certified industrial establishments only comprise 17% of the total. In absolute term 13, 56 ISO 14000 certified organisations are operating in the country. NATIONAL CONSERVATION STRATEGY (NCS) The NCS was adopted in 1992 after a long consultative process involving various stakeholders including government agencies, academia, NGOs and civil societies. The NCS plan of action can be classified into four broad components: 1. Strengthening of institutions. 2. Creation of supportive framework of regulation and economic incentives. 3. Broad based communications campaign of mass awareness. 4. Implementation of projects in NCS core areas. The core areas of interventions identified in the NCS include the following: I. Maintaining soils in cropland 2. Increasing irrigation efficiency. 3. Protecting watersheds. 4. Supporting forestry and plantations. 5. Restoring rangelands and improving livestock. 6. Protecting water bodies and sustaining fisheries. 7. Conserving biodiversity. 8. Increasing energy efficiency. 9. Developing and deploying material and energy renewable. 10. Preventing/abating pollution. 11. Managing urban waste. 12. Supporting institutions for common resources. 13. Integrating population and environment programmes 14. Preserving the cultural heritage. PAKISTAN ENVIRONMENT PROTECTION ACT. THE Environment Protection Ordinance of 1983 was replaced by a new Act of Parliament in 1997 i.e. Pakistan, Environmental Protection Act 1997. Under the new law various rules. Regulations and institutions have been established to ensure proper implementation of environmental laws in the country. The following actions have been taken by the Ministry for Environment, Local Governments and Rural Development: 1. National Environmental Quality Standards (Self-monitoring and Reporting by Industries) Rules, 2001. 2. Environmental samples Rules, 2001. 3. Provincial sustainable Development fund (Procedure) Rules, 2001. 4. Provincial Sustainable Development fund (Utilization) Rules, 2001. 5. Pollution charge for Industry (Calculation and Collection) Rules.2001. 6. Composition of Offences and Payment of Administrative Penalty Rules 2000. 7. Hazardous Substances Rules, 2000. 8. National Environmental Quality Standards (Environmental Laboratories Certification) Regulations.2000. 9. Pakistan Environmental Protection Agency (Review of IEE/EIA Regulations, 2000). 12