Essay --

She reached out and touched him on the shoulder. The Misfit sprang back as if a snake had bitten him and shot her three times through the chest. Flannery OConnors A Good Man is Hard to Find is the story of a familys vacation tragically ended by a murderer who is apparently called The Misfit and his two accomplishes. After an intrusive grandmother who tries to insist that the family go to Tennessee instead of Florida, it was in fact through her persistence that prompted the family to stray away from the main data track in search of some fictionalized, lost treasure after she tells a made-up story to keep the children entertained. This deadly decision caused the family to fall prey to the Misfit. Implied to the lecturer at the beginning of the story is that during their trip to Florida, the family is destined to cross paths with the Misfit and his gang. For example, Here this fellow that calls himself The Misfit is aloose from the Federal Pen and headed toward Florida and you ra ke here what it says he did to these people. Just you read it. Through OConnors use of painting, symbolism and also the theme that A Good Man Is Hard To Find, OConnors flush that societys morals and faith has disintegrated is sent. OConnors use of characterization shows the disintegration of respect and discipline in American society. From past generations to the modish generations, this message can be understood. Grandma represents the past including her robust Southern Hospitality heritage. For instance, The old lady settled herself comfortably, removing her white cotton gloves and putting them up with her purse on the shelf in front of the back window. Her collar and cuffs were white organdy trimmed with lace and at her n... ...ithin the finale the theme carries on that even A Good Man Is Hard To Find in Jesus Christ as a result of the Misfits unworthy par of himself with Jesus Christ caused the killing rampage. The grandmothers false hope in Jesus Christ appeared to crumble one time He failed to save her once more, so showing in a very spiritual sense that A Good Man Is Hard To Find. Flannery OConnor brings to the reader through characterization and theme that modern day society is drastically ever-changing for the more severe. The characters support this in realistic and plausible ways. The daily headlines shout out on a daily basis the violence and crime thats occurring in our society. In my opinion, OConnor taps into the topic of faith and if everybody would realize Jesus Christ, the cultures morals, values, respect and humanity may once more become intact.

Our American Dream, Our History, Our Lives :: Essays on the American Dream

My great-grandfather moved to this country from Thailand. His lineage situation is a bit mistake considering he is of mixed blood. In those days racism was on a uphill slope, especially in such countries as Taiwan and China, and Japan, that would get under ones skin been considered drear and it still is today. Today we live in a more enlightened time, being of Taiwanese and Jamaican blood he and his parents were abandoned by his family and outcast among their neighbors. He frequently had to cover his face in cloths and garments just to walk outside. Growing up as an African-American male despite the going enlightenment of our time one cannot escape being an outcast among my own people be attempt of be it color, gender, or sexual orientation. Even some women of color today have to worry about the darkness of their skin, not among other races but among their own. Ignorance at times could have a thoughtless basis but still cause pain. He comprise solace in, of all places back in the 1940s, Buffalo, New York and lived there for sixty years before moving to Miami, Florida. He quickly found work in New Yorks seedy underbelly as a pimp in the citys Red Light territory where people of that profession were commonly found. That is also how he happened to find my great-grandmother, who moved from Panama to achieve the american dream, to get her piece of the pie, with no intentions to work as a prostitute. My great-grandparents today still have no regrets about their past, my great-grandfather puts his spiritedness into perspective by stating "Youth is a blunder Manhood a struggle Old Age regret." They talked with a wisp of pride in their voices. Not that he regrets everything now in his old age. It is more he regrets ever becoming old. If you see my great-grandfather today, he is dating a forty year old woman, he still feels he is twenty when in actuality he is 87. He loves the mistakes he has made in his youth through the prostitution and drugs, somethi ng I as a youth can not be purple of. I have had my own struggles with drugs, with the police, and have contracted many more problems than needed. I regret everyday of my youth, not because I have cut my life short, but because I knew better. So did my great-grandfather.

The Role Of Prejudice In The Merchant Of Venice :: The Merchant Of Venice

The Role of Prejudice In The merchandiser of VeniceThis paper discusses the subject of prejudice in the William Shakespeareplay, The merchant of Venice.I. IntroductionWilliam Shakespeares satirical comedy, The Merchant of Venice, believedto have been written in 1596 was an examination of hatred and rapaciousness. The premisedeals with the antagonistic relationship between Shylock, a Jewish money-lenderand Antonio, the Christian merchant, who is as generous as Shylock is greedy,particularly with his friend, Bassanio. The two have cemented a history ofpersonal insults, and Shylocks loathing of Antonio intensifies when Antoniorefuses to collect interest on loans. Bassanio wishes to acquire 3,000 ducats fromAntonio so that he may journey to Belmont and ask the beautiful and wealthyPortia to marry him.Antonio borrows the money from Shylock, and knowing he willsoon have some(prenominal) ships in port, agrees to part with a pound of flesh if theloan is not repaid within three months. Sh ylocks abhorrence of Antonio isfurther fueled by his daughter Jessicas elopement with Lorenzo, some other friendof Antonios.Meanwhile, at Belmont, Portia is being courted by Bassanio, and weddingplans continue when, in accordance with her fathers will, Bassanio is asked tochoose from three caskets -- one gold, one silver and one lead.Bassanio aright selects the lead casket that contains Portias picture.The couplesjoy is short-lived, however, when Bassanio receives a letter from Antonio,informing him of the loss of his ships and of Shylocks determination to carryout the terms of the loan.Bassanio and Portia marry, as do his friend, Gratianoand Portias maid, Nerissa.The men take place to Venice, but are unable to assist Antonio in court.Indesperation, Portia disguises herself as a lawyer and arrives in Venice with herclerk (Nerissa) to argue the case.She reminds Shylock that he can however collectthe flesh that the agreement calls for, and that if any blood is shed, hisproperty wil l be confiscated.At this point, Shylock agrees to accept the moneyinstead of the flesh, but the court punishes him for his greed by forcing him tobecome a Christian and turn over half of his property to his estranged daughter,Jessica.II.BodyPrejudice is a dominant theme in The Merchant of Venice, most notablytaking the form of anti-semitism.Shylock is stereotypically described ascostumed in a recognizably Jewish way in a foresightful gown of gabardine, probablyblack, with a red beard and/or wing like that of Judas, and a hooked putty wreatheor bottle nose (Charney, p. 41). Shylock is a defensive character becausesociety is constantly reminding him he is different in religion, looks, andmotivation.He finds solace in the law because he, himself, is an outcast of

To Censor Science or Not to Censor Science :: Analysis, Donohue

The Censoring of intuition may seem like it is restricting scientists ability to share their knowledge with one another, but censorship is protect the United States citizens. In the article, Censoring Science Wont Make Us Any Safer the author Donohue (2011) said, Citizens are entitled to know when their milk, their water, their bridges their hospitals pretermit security precautions (p. 398). The author believed that United States citizens exhaust a right to know when they are in danger. To refute this argument, would be to say that, if the government does not have some sort of regulation set up to inhibit the sharing of biological secrets, our nations security will still be at risk.Donahue believed that censoring science has put the United States at the same risk as not censoring. Donahue (2011) stated the effort to suppress scientific information reflects a dangerously out-of-date attitude (p. 396). Donahue supported this claim by explaining several cases in science where sharin g information from microbiological studies have helped science move forward. One such direct was done by scientists in Australia. The study was finding a disease that would kill rodents. The scientists found a disease similar to smallpox that was called mousepox. With the research that they find and published the researchers from St. Louis University found a defense against such a disease. Donahue (2011) declared This result would undoubtedly not have been achieved, or at least not as quickly, without the attention drawn by the ASM article (p. 397). Most scientists want to be able to share their data. Scientists are autonomous by nature. Begelman (1968) refuted an argument do by I. L. Horowitz, who was a scientist that believed that the government was in gross violations of the autonomous nature of science (p.70). Begelman believed conversely, that there is a clay of checks and balances in the government regulation system, and that this system is in place to protect citizens.Th e autonomous nature of science is not being dispelled just because there are a few government regulations on publishing scientific information. National security should always be considered when publishing information that could electromotive forcely be used against the United States. Scientists need to be sure of this potential threat and practice self-censorship. In the journal, A Tale of Two Studies, Segelid (2007) said We recognize that on occasion an editor may conclude that the potential harm of publication outweighs the potential societal benefits.

The Adventures of Huckleberry Finn Essay examples -- Literary Analysis

In The Adventures of Huckleberry Finn, Mark Twain uses Jim as the moral center of the story to distinguish the hardships, racial obstacles, and stereotypes that glowerings endured during the era of American slavery. Dating back to the 1600s and during the harsh cruelty of the American slave era comes the inspiring story of a baleful man in search of a new start. Among umpteen other slaves, Jim is brought to an unjust, nefarious reality as he endures the oppression of racial discrimination. Throughout American history, many obtuses grew up constantly bearing the unforgiving rancor of whites. A discriminating social system emerged, establishing white supremacy. Sadly, whites claimed superiority over any non-white and attacked many traits of these lower groups including their intelligence, roles in society and their emotions as human beings. In many parts of the story, Jim is viewed by the whites around him as a dullard. Jim seems to do whatever he is told with the notion that whit es know best. Later Huck and Tom, both white children, devise a plan to rescue Jim from his capture. Although the two boys are significantly younger than Jim, the black slave chooses to listen to them because of the color of their skin Jim he couldnt see no sense in the most of it, but he allowed the boys were white kinsfolk and knowed better than him (Twain 188). During the slave era, the color white symbolized intelligence, a force to intimidate and control others. Jims statement reflects the insecurity that had been forged within him by the external white force. He fails to understand the terms of the plan to set him free but understands that the immature children know what is best-- for they are white. Moreover, slavery forced blacks into many marcher roles. S... ...ce of the times he has spent with them. At one point, Jim reflects on an incident when he has struck his child out of anger. After realizing the reason for her disobedience, her loss of hearing, he pleads to God, de Lord God Amighty fogive po ole Jim, kaze he never qwyne to fogive hisself as longs he live (Twain 118). He discovers she was plumb deef en dumb en he had ben a-treatn her so (Twain 118). With the sound of a distant whack, Jim is flooded with guilt and regret. He relates the sound to a past which he will never be able to forgive himself for. The once buried feelings for his family finally surface, vivified with a new sense of emotion for his loved ones. On the outside Jim is a slave, a black creature who endures the callous twists of life. Under his skin, however, he is a father, an honest and caring person and most importantly a human.

The Adventures of Huckleberry Finn Essay examples -- Literary Analysis

In The Adventures of Huckleberry Finn, Mark Twain uses Jim as the moral center of the narration to depict the hardships, racial obstacles, and stereotypes that blacks endured during the era of American slavery. Dating back to the 1600s and during the harsh cruelty of the American slave era comes the inspiring story of a black man in search of a new start. Among m all other slaves, Jim is brought to an unjust, nefarious reality as he endures the oppression of racial discrimination. end-to-end American history, legion(predicate) blacks grew up constantly bearing the unforgiving rancor of discolors. A discriminating social system emerged, establishing white supremacy. Sadly, whites claimed superiority over any non-white and attacked many traits of these lower groups including their intelligence, roles in society and their emotions as human beings. In many parts of the story, Jim is viewed by the whites around him as a dullard. Jim seems to do whatever he is told with the notion tha t whites know best. Later Huck and Tom, both white children, devise a plan to rescue Jim from his capture. Although the two boys are significantly jr. than Jim, the black slave chooses to listen to them because of the color of their skin Jim he couldnt see no sense in the most of it, but he allowed the boys were white folks and knowed better than him (Twain 188). During the slave era, the color white symbolized intelligence, a force to intimidate and control others. Jims statement reflects the insecurity that had been forged within him by the outside white force. He fails to understand the terms of the plan to set him free but understands that the immature children know what is best-- for they are white. Moreover, slavery forced blacks into many subordinate roles. S... ...ce of the times he has spent with them. At one point, Jim reflects on an incident when he has struck his child out of anger. After realizing the reason for her disobedience, her departure of hearing, he pleads to God, de Lord God Amighty fogive po ole Jim, kaze he neer qwyne to fogive hisself as longs he live (Twain 118). He discovers she was plumb deef en silent en he had ben a-treatn her so (Twain 118). With the sound of a distant whack, Jim is flooded with guilt and regret. He relates the sound to a past which he will never be able to forgive himself for. The once buried feelings for his family finally surface, vivified with a new sense of emotion for his loved ones. On the outside Jim is a slave, a black creature who endures the callous twists of life. Under his skin, however, he is a father, an honest and caring person and most importantly a human.

Acorn Industries Essay

It is the rargon corporation that can recognizes the need to integrate its resourcefulnesss, policies, quite a little, assets and procedures with changing business strategies. R atomic number 18r still is the government activity that acts on this need. Yet, in todays competitive global market, an integrated scheme is progressively necessary. Given the speed with which inter limiting occurs in the global business environment, standard be after techniques and asset assignation methods learn become woefully outdated.Indeed, achieving new levels of business sophistication is a never-ending process, requiring Acorn to rapidly a strategical cheekal transformation to meet changing conditions. To effectively accomplish this transformation the partnership require a system that provides continuous evaluation and improvement, ensuring effective use of two business (hard) and brass sectional (soft) assets. In particular, what is required is a ease and alignment in the midst of customer, organisational and business investment. In todays market, agreements non taking such an approach hotfoot the serious risk of failing to meet the expectations of sh atomic number 18holders.The flake of Acorn Industries highlights the lack of strong lead, the need for a transformation in its ecesisal structure, the need for a balance s joincard system, the need for a platform manager and the effective operation and utilization of such a structure.Among the distinguishing characteristics of companies achieving sustainable shareholder value is that the com complaint in these arrangements incessantly evaluates the key operational drivers of the business and, in response to changes in the business environment, strategic exclusivelyy transforms the companys resources among those drivers, whether they are in market and sales or in some area of production. This process must occur every clock the business changes marketing strategies, experiences a merger, acquisition o r coil off,or moves to a new level of sophistication and globalization maturity. The result is a company experiencing an ongoing process of active, bottom line-oriented self-assessment and harvest-tide. When a companys brass sectional and business assets are in alignment, adjustments occur natur totally in ally. For this alignment to occur, however, the business must measure its giving medicational and business assets divergently than it did at previous levels of maturity. It withal must be able to transform organizational assets rapidly to meet changing conditions.PROBLEMS AND CAUSESMany new molds implemented within organizations either partially or fully fail because the intervention does not adequately address the enabling environment within which the organization operates (UNDP, 1993). For example, Acorn tried to keep the commercial and government contracts separate. They were also managed as separate entities based on marketing and the resources from the functional dep artments.Any effort to diagnose and improve the cognitive process of this organization requires an correspondence of the forces inside and remote the organization that can facilitate or inhibit that performance (Savedoff, 1998). Enabling environments support effective and efficient organizations and individuals, and creating such environments is becoming an increasingly important thought of maturation this organization towards one that can operate on a programme organizational structure.The organizations natural resources, human resources, financial resources, infrastructure and technology unitedly form what is call capabilities. They combine with rules and institutional ethos to create an enabling or inhibiting environment for organizations growth and development. This point illustrates the overriding regulate of rules and, as noted earlier, the interdependence of the various components of an enabling environment. Acorn embarked on launching ambitious programs to develop ca pabilities but neglected the importance of conducting a thorough institutional analysis. It involves occasion the institutional environment in limitinuss of politics,administrative capacity, culture, leadership, organizational structures, etc. in a manner that includes all stakeholders and measures their level of ownership and commitment to reform.Acorn had legion(predicate) projects underway with no formal project way process in place to effectively manage successful outcomes. They have not embraced programme circumspection as the discipline to hold people accountable and execute the implementation of strategic change initiatives. Acorn had failed at the process to effectively manage all their projects. Projects issue from the strategic plan, therefore to increase project success at the strategic level a process must be established to select and reminder projects and look projects and resources are in alignment with the strategic plan. For success to occur, synergy is requi red from all project participants at all levels.RECOMMENDATIONSStrategic leadership is associated with the organizations mint, as well as with the ideas and actions that make the organization unique. It is the process of setting clear organizational goals and directing the efforts of staff and early(a)(a) stakeholders toward fulfilling organizational objectives (Mintzberg and Quinn, 1995). In essence, therefore, strategic leadership has to do with the organizations ability to influence its infixed and external stakeholders so that they impart support organizational directions. Strategic leadership needs to empower its members to create the changes that are necessary for an organization to perform and survive (Byrd, 1987). It goes beyond simple planning, in that it creates ways of clarifying and obtaining organizational goals by looking within and outside the organization. It sets the stage for organizational action and the methodologies the organization leave behind use to pro duce the results required. Thus, an organizations strategic leadership involves developing ways of inspiring organizational members and stakeholders to perform in ways that attain the flush, while adapting to or buffering external forces.Strategic leadership consists of three main dimensions leadership, strategicplanning and niche managementLEADERSHIP_Leadership is basically the process through which leaders influence the attitudes, behaviors and values of some former(a)s towards organizational goals_ (Vecchio, 1995). Indeed, no one can pass over its deprecative importance to the success of any organization, no matter where the organization is located or what it does. Salopek (1998) outlines iv fundamental qualities of leadership, each of which has several specialized and associated competencies. These qualities carry on to the ability to become and act as the followingCol repulseators skilled at facilitating, coaching and fostering dialogueInnovators skilled at loting, champ ioning and diffusingIntegrators skilled at organizing, improving and bridgingProducers skilled at targeting, improving and measuring.The need for leadership qualities is not restricted to executive senior managers, but extends to thespians at all levels of the organization. Leadership exists at many places inside the organization, both formally and informally. Formal leadership, exercised by those appointed or elected to positions of authority, entails activities such as setting direction, providing symbols of the mission, ensuring that travails are done, supporting resource development, and modeling the importance of clients._STRATEGIC PLANNING_Strategic planning entails formulating and implementing activities that lead to long- terminal figure organizational success. It is crucially a decision-making process that involves a search for answers to simple but critical and fundamental questions What is the organization doing? How is it doing whatit does? Where should it be going i n the upcoming? What should it be doing now to get there?Strategic planning encompasses issues spanning the entire spectrum of the organization, from introspective questions of what the organizations personality is or ought to be, to strategic operational issues connecting the focus on the future with playact to do to move the organization forward. The strategic plan itself is a written document setting out the specific goals, priorities and tactics the organization intends to employ to ensure good performance (Kaplan and Norton, 1996).Thus, strategic planning must typically include a scan of opportunities, threats and constraints presented by the environment. This means that the organization must repeatedly ask itself what potential or pending actions are the likely to influence (positively or negatively) what it does and plans to do? How can the organization forestall or mitigate the negative influences, as well as take advantage of the potential opportunities? other strategic issue for the survival of an organization is the acquisition of resources in the vital areas of livelihood, technology, infrastructure and personnel. Strategic planning must adequately give chase these resources by anticipating and capitalizing on opportunities in the external environment that might yield or support them. It also means predicting threats to organizational resources and intervening (politically, in general) to ensure that organizational performance and survival are safeguarded (Korey, 1995).This level of leadership and intervention generally transpires between the senior executive of the organization and the organizations directors. Resource acquisition entails continuously being on the lookout to create opportunities that will augment the organizations resources. For strategies to become operational, they need to be communicated, processed and revised according to feedback from stakeholders, both internal and external. All members of the organization need to work toward making the strategic plan a reality, from senior management down to the most junior worker (Mintzbergand Quinn, 1995).ORGANIZATIONAL STRUCTUREThe ability of an organization to structure and restructure itself to adapt to changing internal and external conditions is important for maximizing organizational performance. Unlike other capacities, the structuring and transformation of an organization does not formally occur on a constant basis however, adaptations of structure are always occurring. Organizational structure is define as the ability of an organization to divide labor and assign roles and responsibilities to individuals and groups in the organization, as well as the process by which the organization attempts to consecrate its labor and groups. It is also concerned with the relative kindreds between the divisions of laborWho has authority over whom?How and why should an organization divide labour individually and by grouping people?How should organizations enginee r their work to maximize the benefits of the divisions of labour?What do people look for to indicate that problems are structural in nature rather than some other type of problem, such as one of leadership?OPERATING STRUCTUREThe operating structure of an organization is the system of on the job(p) relationships arrived at to divide and coordinate the businesss of people and groups working toward a greens purpose. Most people visualize an organizations structure in terms of the familiar organizational chart. The task of creating appropriate and manageable work units or departments has challenged managers and students of organizational development for decades. In looking at structure, we are interested in the extent to whichindividuals, departments or other groupings understand their roles in the organization whether they have the authority to carry out their roles and whether they are accountable for their work.Structure also includes coordination issues (Mintzberg and Quinn, 1995 ). Coordination is the process of linking specialized activities of individuals or groups so they can and will work toward common ends. The coordination process protagonists people to work in harmony by providing systems and mechanisms for understanding and communicating approximately their activities.In organizations where introduction and productivity is key, interdisciplinary project teams are a competitive advantage. Entire networks are formed where the best minds collectively tackle difficult projects, with each contributor rescue his or her special perspective and expertise. The ease with which the programme office facilitates interdisciplinary approaches to projects is an indicator of organizational health. Many variables influence organizational structure, including history, size, technology, organizational goals, schema, governance, funding and other pressures from the external environment, the specific fields of research, and technology.HUMAN RESOURCESThe human resou rces of any organization are its most valuable assets. In the view of many top-level executives, employees are the key source of an organizations competitive advantage (Brown and Kraft, 1998 Chilton, 1994). Critically important to effective human resource management is to develop and instill core values throughout the organization (Down, Mardis, Connolly and Johnson, 1997). These values include integrity and honesty, commitment to the organizational mission, accountability for and pride in ones work, commitment to excellence, and mental synthesis trust. They form the basis for developing cohesiveness and teamwork, as well as for developing policies, procedures and programs that focus on meeting the needs of customers or clients.In the case of Acorn Industries, human resources management functions ischarged with planning and controlling human resources to make sure that peoples needs are met so they can work to procure organizational goals. Commitment to meeting employees needs is not merely an altruistic function-it is highly likely that staff who are reasonably comfortable with working conditions, and stimulated by the environment, will be productive (Miron, Leichtman and Atkins, 1993). From an organizational perspective, control over human resources is critical to hold managers accountable for organizational performance. Nevertheless, progress in this area has been slow.HUMAN RESOURCES PLANNINGHuman resources planning involve forecasting the human resources needs of the organization, and planning the steps necessary to meet these needs. This planning is the kickoff step in any effective human resources management function. Human resources planning should be closely connect to the organizations strategic objectives and mission. eventide in regions of the world with a plentiful, well-educated workforce, such planning is a challenge because the needs of the organization are constantly changing and sometimes do not converge (Cockerill, Hunt and Schroder, 19 95). The challenge is even greater if the pool of people from which the organization recruits is limited by such factors as brain drain, or because labor market wages in the private sector are more attractive (Colvard, 1994). Forecasting in these environments is quite difficult.PROGRAMME MANAGEMENT accord to Booth (1998), the term programme management is used mainly by two groups of professionals in ways that are consistent. The first group, those involved with information systems, employs the term to describe the management of _big projects, especially system implementations._ The second group, corporate strategists, uses it to mean the _practical task of translating grand strategies into operational reality._In many organizations, individual managers typically pursue their ownprojects and cite their own successes. In fact, the link between their efforts and organizational performance is generally quite obscure. By coordinating and linking the cascade of corporate goals reflected i n diverse projects into specific sets of common-goal actions, program management helps to avoid this problem. programme management is regarded as an additional layer of management sitting above the projects and ensuring that they remain given(p) to the wider organization (Booth, 1998). In the context of funded organizations in developing countries, organizations often receive financing from contrastive donors or funding agencies for different projects that are not inevitably congruent with organizational goals. In such a situation, there is a clear need for programme management to align different projects with wider organizational goals and coordinate them into common-goal actions.PROGRAMME PLANNINGProgramme planning ranges from working out what to do on a day-by-day basis to long-term strategic planning. It should be happening constantly within a project and program. Programme planning must take into account what an organization has to do to create its goods and services, as we ll as the resources it needs to do so. Program planning requires thinking ahead and, as such, involves several concurrent questions. Whom are we serving? What demand are we supplying and at what be? What are our objectives? What must be done to meet these objectives? Who will do this? How will they do it? How long will it take? How much will it be? How will we know whether we have met our objectives?Programme planning has many levels and is time bound, so it can be short, medium or long term. However, when conducting an assessment, the extent to which the organizations plans are well communicated and used as management tools must be determined. This will require written plans.PROGRAMME IMPLEMENTATIONThe major task of the leaders of an organization is to put the organizations program into practice. It is all well and good to have a great plan-makingit work is the hard part. Programme implementation requires organization and having staff that can put their skills to work. It require s integration of the management skills needed to allocate resources and the technical skills needed to do what has to be done (for example, to do several projects con-currently and with the sharing of resources). Programme implementation is the stage at which an organization integrates all its resources to concretely achieve its goals.PROGRAMME MONITORING AND EVALUATIONSound project supervise and evaluation need to be built into projects during their planning stage and carried out throughout the project (IDB, 1997). For example, an assessment of the volubility of a programme or project ensures that it contains the basic elements required to monitor results and ultimately determine whether development objectives are being met. The planning section should have an increasing array of tools that help project planners develop quality projects. The logical framework can be incorporated into a project both for use as a planning tool but also to provide indicators for monitoring and evalua tion (IDB, 1997). Similarly, outcome mapping (Earl, Carden and Smutylo, 2001) is used as a tool to support better planning, monitoring and evaluation.PROCESS MANAGEMENTFunctional managers with many organizations today view their business as a series of functional silos concerned with their own requirements (Dent and Hughes, 1998). This perspective is oddly pervasive among managers accustomed to being rewarded for optimizing the performance of their functions relative to the rest of the organization. Although managers talk about big picture processes, their efforts are often focused inwardly on their own requirements and are measured accordingly. In such situations, there is an obvious need for common systems and operations that apply uniformly throughout the organization and, like a thread, sew the various functional parts together into a common purpose. There is also a need for compatible strategies to optimize organizational performance.In other linguistic process, process manag ement is required.Taking a vision and making it a reality through smooth-flowing daily work in an organization is largely dependent on ongoing processes. These are the internal value-adding management systems and operations that cut across functional and departmental boundaries. They are the mechanisms that guide interactions among all groups of people in an organization to ensure that ongoing work is accomplished rather than hindered or blocked.Thus, _process management is the task of aligning and integrating the various practices and cultures of different segments of an organization through the introduction of common systems and operations that apply uniformly to all segments of the organization_. These common operations or processes include problem-solving, planning, decision-making, communication, and monitoring and evaluation.If the processes are all working, the outcome is that the organization is learning and accomplishing a great deal. Process management takes place at every level of an organization, from the board of directors to the line worker. The board and senior managers must know how to problem-solve, plan and make timely decisions. If they are deficient in these areas, organizational direction is often hampered. As with the case of Acorn Industries, programme units, departments and other functional segments of the organization must plan and set short- and medium-term goals, as well as solve problems, make decisions and bulge out strategies to carry out appropriate activities to achieve results.VISION AND MISSIONThe vision and the mission of an organization emerge from important social, economic, spiritual and political values. They are meant to inspire and promote organizational loyalty. Vision and mission are those parts of an organization that appeal to the heart that is, they represent the organizations emotional appeal. They motivate people and draw upon staffand stakeholders hopes and aspirations. In this sense, the vision and mission of an organization provide inspirational motivation.Clarifying the vision and mission are important in private organizations. Private sector organizations often recognise the importance of serving their customers, and have created visions and missions to support this theme.At issue for many organizations is not only to write but to then live the didacticss. When vision and mission statements are not lived up to, the result is not to enhance motivation but to foster cynicism. Assessing an organizations motivation primarily involves looking at its mission, since this is more closely linked to what the organization wants to do. However, in examining the mission, the link to the larger vision, as well as more operational components, must also be assessed.DEFINITION_An organizations vision defines the kind of a world to which it wants to contribute._ Visions lie beyond the scope of any one organization. They represent the hopes and dreams of organizational members. The vision describes t he changes in the prevailing economic, political, social or environmental situation that the programme hopes to bring about.Missions, on the other hand, are a step in bringing about the operational aspects into the vision, an organizations raison dtre. _The mission is an expression of how people see the organization operating._ In this context, the mission lays a foundation for future action (Bart, 1997) and guides the organizations choice of strategies and activities. Some of the main reasons for an organization to have a vision and mission expressed in clear statements are toPromote clarity of purposeFunction as a foundation for making decisionsGain commitment for goalsFoster understanding and support for its goals.Whereas the vision locates the organization within a cluster of organizations, it is the mission that answers the questions Why does this organization exist? Whom does it serve? By what means does it serve them? Those responsible for the performance of an organization i ncreasingly recognize the benefits of clearly and simply communicating the direction in which their organization is going. Such descriptions of the organizations future, whom it serves, what it values, and how it defines success can have a mighty impact on the organizations personality.ASSESSING THE MISSIONThose seeking to diagnose and analyze the mission of an organization often find themselves dealing with multiple realities-those that are written down, and those that are perceived by organization members. One task in an organizational assessment is to determine the degree to which the formal mission statement is understood and internalized by members and stakeholders of the organization that is, measure the congruence of the perceived and stated missions.CULTUREWhile the mission statement formally articulates organizational purpose, it is the organizations culture that gives life to the organization and helps make the realization of its mission possible. The concept of organizat ional culture has been the focus of much attention, with analysts associating it with superior corporate performance (Peters and Waterman, 1988), change magnitude productivity (Ouchi, 1981), improved morale, and high rates of return on investment._Organizational culture is the collectively accepted meaning that manifests itself in the formal and informal rules of an organization or a sub-group._The culture embodies the collective symbols, myths, visions and heroes of the organizations past and present. For instance, culture finds expression in the collective pride (and even embellishment) of the accomplishments of individuals. Values important to the organization are illustrated through stories about past successes and failures these form a living history that guides managers and drives members behavior.DIMENSIONSDiagnosing organizational culture helps you understand the relative levels of consistency or inconsistency of meaning that exist in an organization. In some ways, culture is like an iceberg it has both seen and unseen aspects. From an anthropological perspective, culture has material and non-material dimensions. civilisation has both physical artifacts-mission statements, policy guides-as well as basic beliefs that direct the thinking, feelings, perceptions and behaviors of the people in the culture. To know why some people are in trouble, are rejected or punished, or are not appreciated by an organization, you need to know the belief system and norms that underlie the organizations behavior. In this context, four dimensions of organizational culture can be identified artifacts, perspectives, values, and assumptions (Bloor and Dawson, 1994)._Artifacts_ are the most tangible aspects of an organizations culture. These are the physical aspects of an organization the type of office, the logo, dress, rituals (Christmas parties), stories, language and so forth. Artifacts are the physical manifestations of the organizations culture._Perspectives_ are the i deas that people hold and use to act appropriately. For example, a perspective includes how the organization handles customer complaints or, for that matter, employee complaints. In some organizations, people go to great lengths to help customers obtain the products and services they say they need. In other organizations, customers are ignored._Values_ relate to the ideals held by the organization, including concepts of standards, honesty, quality and integrity.Underlying or basic _assumptions_ are the taken for granted beliefs of an organization. This refers to what members of the organization feel is appropriate behavior for themselves and others. Since assumptions are considered a given, they are rarely if ever questioned. The set of tacit assumptions helps form the uniqueness of the organizational culture (Denison, 1996).BALANCE SCORECARDSbalance Scorecard is a popular tool for implementation of dodge (Kaplan and Norton 1996a). As the founders of the concept, they promote the c oncept primarily as a tool that can provide aid in the implementation of strategy. They beseech that the main causes of ugly strategy implementation areVisions and strategies are not actionableStrategies are not linked to departmental team and individual goalsStrategy not linked to resource allocationFeedback that is tactical and not strategicThe name BSC reflects the need for a balance between short and long time horizon for goals, between financial and non-financial measure parameter, between lag and lead indicators and between internal and external perspectives (Kaplan and Norton 1996a). The author argues that _what you measure is what you get_ The measurements have a running effect. In order to accomplish a strategic effect, the organization must measure what is strategically important. This can be achieved in the Balanced Scorecard concept. Hence, the concept is not a control tool, but rather a strategic tool to help managers look ahead. In addition, the BSC signals how the results are achieved not only that they are achieved. With the four dimensions the financial perspective, the internal business perspective, the customer perspective and the blueprint and learning perspective, BSC combines anumber of flows that are going on in the organization. By understanding the organisation in this context, the manager can learn what connections exist between the different perspectives. The common picture of the four dimensions is one of the contributions of the BSC concept._ARCHITECTURE OF BSC_Kaplan and Norton (2001a) describes the construction of a BSC as a process to define a set of near term objectives and activities, the drivers that will differentiate a company from its competitors and create a long term customer and shareholder value, the outcomes. The process begins in a top down fashion, clearly defining strategy from the perspective of the shareholders and the customer. In other words, the scorecard is sibylline to define the short term goals and ac tivities. These are the strategic drivers that are supposed to differentiate the organization from the competitors and create long term value for the customers and the owners. The financial goals for growth and productivity are the most important. Causes of growth are to be defined. When the financial goals are defined, we must ask the question _Who are the target customers that will generate revenue growth_ _and more profitable products and services?What are their objectives and how_ _do we measure success with them?_ The customer perspective should also include a value proposition that defines how the company differentiates itself to attract retain and deepen relationship with targeted customers. The defined measurements in the customer and financial perspectives should not describe explicit how this should be achieved internally. It is the internal processes, like product, design, marketing development, sale, service, production that are about to define the necessary activities t o achieve the goals in the customer and financial perspectives. The fourth perspective, learning and growth, should put pressure to execute internal business processes in new and differentiated way, based on the organizations infrastructure the skills, capabilities and knowledge of employees the technology they use and the climate in which they work, in other words what Kaplan and Norton (2001a) refers to as the learning and growth factors._IMPLEMENTATION OF BSC_Kaplan and Norton suggest implementing the BSC to overcome the strategy implementation problems Visions and strategies are not actionable, strategies are not linked to resource allocation, and feedback is tactical and not strategically. However, when studying Balanced Scorecard, there is no common theory or model for implementation. Some use more perspectives than Kaplan & Nortons initial four, others not. For example, some have added a human focus or an environmental focus. Kaplan and Norton do not include the human focus a s they believe the human is contained in all of their focus areas.This might be a result from the stepwise development of the BSC. The first concrete model for building a BSC is presented by Kaplan and Norton (1993) where they use a system model in eight steps to create a BSC that should link the measurements to the strategy.In the article _Using the BSC as a strategic management system_ by Kaplan and Norton (1996b), the development of BSC is extended from the eight step to a ten step model.According to the authors, after the tenth step, BSC has been included in the social occasion part of the strategic management system. The communication within the organization follows the different units in the business plan and lies in line with BSC. Through follow up of BSC, learning in the organization is alterd through performance and deviation assessments. However, Kaplan & Norton (1996a) mean that this might not be as easy as it looks. This is probably an understatement. They show failure s in several cases with structural and organizational problems.The step wise development by Kaplan and Norton is also influenced by other research findings. This also applies to the implementation of BSC system. Kaplan and Norton start out with an implementing model in eight steps, while the Kaplan and Norton 1996b article present another 10 step model. For all models, a common theory for building and implementing BSC is missing. Despite this observation, Kaplan and Norton have developed principles forhow to become a successful strategy focused organization. However, these principles do not tell _how_, but rather _what_ matters to implement strategy successfully. In the article by Kaplan and Norton (2001c) the authors show how organizations use their scorecard to align key management processes and systems to the strategy. Although each organization achieved strategic alignment and focus in different ways at different paces and in different sequences, each eventually use a common set of principles to become what Kaplan and Norton refer to as the principles of strategy focused organization.The five principles are1. Translate the strategy to operational terms2. Align the organization to the strategy3. Make strategy everyones insouciant job4. Make strategy a continual process5. Mobilize leadership for changeWhen Kaplan and Norton (2001c, 2001a) talks about the first principle _TRANSLATE THE strategy INTO OPERATIONAL TERMS_ they mean that the scorecard creates a common and understandable frame of reference for all organization units and employees through the translation of strategy into a logical architecture of a strategy map and the Balanced Scorecard to specify the details of the critical elements for their growth strategies.The second principle _ALIGN THE administration TO THE STRATEGY_ (Kaplan and Norton, 2001c, 2001a) relates to the organizational performance to become more than the sum of its parts. It must be linked and integrated. The Balanced Scorecard defines what is expected to create synergy and ensure that linkage actually occurs. This will prevent the strategies of different units to go in opposite directions. As many organizations have difficultiescommunicating and coordinating across the different functions, suboptimal behaviours may become a major barrier in strategy implementation.The third _principle_ _MAKE STRATEGY EVERYONES EVERYDAY JOB_ means that the BSC should be used to communicate and educate the organization about the strategy. Scepticism towards unlimited communication to the entire organization risking leakage of valuable information to competitors is answered _Knowing the strategy will do little good unless they execute it. On_ _the other hand we have no chance to execute it if people dont know about it._ This is also in line with Kotter (1996) who argues that real power first occur when those involved in the enterprise or activity have a common understanding of goals and directions. The author argues that it is not a top down direction, but rather a top down communication.When Kaplan and Norton (2001a, 2001c) talks about _MAKE STRATEGY A CONTINUAL PROCESS_ they claim that the BSC introduce a new double loop process to manage strategy. The process integrates the management of tactics with the management of strategy using three important processes. First, organizations link strategy to the budget process where they use BSC as a screen to evaluate potential investments and initiatives. Just as the BSC attempts to protect long term objectives from short term sub optimization, the budget process must protect long term initiatives from the pressures to deliver short term financial performance. The second step is to make strategy a continual process by introducing a simple management meeting to review strategy. tuition feedback systems are changed to support the new management meetings. Finally, a process for learning and the strategy evolves. The initial BSC represent a supposal about the strategy. At the time of formulation, it is the best estimate of the action expected to create long term financial success. The design process of the scorecard establishes the cause and effect linkages of the strategic hypothesis explicit. As the scorecard puts it to action and the feedback system start reporting actual results, an organization can test the hypothesis of its strategy.In the fifth principle _ call LEADERSHIP FOR CHANGE_ also named_mobilize_ _change through leadership_ (Kaplan and Norton 2001a) the authors claim that the first four principles focus on the BSC tool, the framework and the process to support it. They also argue that active involvement of the executive is the single most important condition. If the top management are not active leaders of the process change will not occur, strategy is not implemented and the opportunity for breakthrough performance is lost.Over time, a new management system will evolve this is a strategic management system that instituti onalizes the new cultural values and processes into a new system for management. This is also in line with Kotter (1996) where he describes how transformational change occurs. By linking traditional processes such as compensation and resource allocation to a BSC that describes the strategy, they create a _strategic management system_. Furthermore, the author claims that the strategy must be a continual process that reflects shifts in opportunities and threats. Here, it is important that the integration of the new strategy into the organization does not create a barrier to future progress.CONCLUSIONThe relationship between organization and innovation is complex, dynamic and multilevel.The existing literature is voluminous and diverse. For Acorn to be a successful organization, I looked at the aspects of organizational structures, human resources, programme management, process management, their vision and mission, the organizational culture and balance scorecards. These are the potent ial different aspects of the relationships that form the coherent conceptual framework for understanding the phenomenon of organizational innovation.Executive Management needs to engage organizational functions in programme execution to obtain information evaluate progress and learn from failures regarding strategic change initiatives. If they dont, they, like most projects, will fail. Committed leadership is required to provide the right environment for people to succeed when implementing change initiatives.Projects are essential to the growth and survival of their entities because, when executed successfully, they help deal with changes in the environment, fiscal conditions and citizens needs. Directors must be held accountable for managing change and the best way to manage change is to employ a project management methodology that enables the Department to manage strategic project initiatives as a portfolio of budget investments and prioritize them in unity with their importance to the Department strategy.Acorn Industries needs to focus on making change happen to improve their organizations performance Programme management is their ticket to that success. It will enable them to get on the road to quicker implementation of strategic initiatives and keep Acorn Industries moving forward. Organizations that want to be successful need to establish an integrated programme management process in order to execute strategic initiatives and enhance the organizational and individuals project management capability.BIBLIOGRAPHYBart, C. 1997. Sex, Lies and Mission Statements. _Business Horizons_ (November/ December) 9-18.Bloor, G., and P. Dawson. 1994. Understanding victor Culture in Organizational place setting. _Organization Studies_ 15(2) 275-95.Booth, R. 1996. Accountants Do It by Proxy. _Management Accounting-London_ 74(5) 48. 1998. Program Management Measures for Program Action. _Management Accounting-London_ 76(7) 26-28.Brown, S. J., and R.J. Kraft. 1998. A Strat egy for the Emerging HR Role. _Human Resources Professional_ 11(2) 28-32.Brudney, J., and S. Condrey. 1993. Pay for Performance Explaining the Differences in Managerial Motivation. _Public Productivity and Management Review_ 17(2) 129-44.Byrd, R. E. 1987. Corporate Leadership Skills A Synthesis. _Organizational Dynamics_ 16(1) 34-43.Cockerill, T., J. Hunt, and H. Schroder. 1995. Managerial Competencies Fact or Fiction? _Business Strategy Review_ 6 1-12.Colvard, J. E. 1994. In Defense of warmheartedness Management. _Government Executive_ 26(5) 57-58.Denison, D. 1996. What Is the Difference between Organizational Culture and Organizational Climate? _Academy of Management Review_ 21(3) 619-54.Down, J. W., W. Mardis, T.R. Connolly, and S. Johnson. 1997. A Strategic Model Emerges. _HR Focus_ 74(6) 22-23.Earl, S., F. Carden, and T. Smutylo. 2001. _Outcome Mapping Building Learning and Reflection into breeding Programs_. Ottawa International Development Research Centre.Inter-American Dev elopment Bank.1997. _Evaluation A Management Tool for Improving Project Performance._ IDB, Washington, D.C.Kaplan, R.S. Norton, D.P. (2001 b) _Transforming Balanced Scorecard from performance measurements to strategic management_ Part 1, AccountingHorizons, Mar, Vol 15, Issue 1, pp 87-105.Kaplan, R.S. Norton, D.P. (2001 c) _Transforming Balanced Scorecard from performance measurements to strategic management_ Part 2, Accounting Horizons, Jun, Vol 15, Issue 2, pp 147-161Kaplan, R. S., and D.P. Norton. 1996. Using the Balanced Scorecard as a Strategic Management System. _Harvard Business Review_ 74(1) 75-85.Korey, G. 1995. TDM Grid An Effective Tool for Implementing Strategic Plansin Academic Institutions. _Management Decision_ 33(2) 40-47.Mintzberg, H., and J.B. Quinn. 1995. _The Strategy Process Concepts, Context and Cases._ New York Prentice Hall.Miron, D., S. Leichtman, and A. Atkins. 1993. Reengineering Human Resource Processes. _Human Resources Professional_ 6(1) 19-23.Ouchi, W. 1981. Theory Z _How American Business Can Meet the Japanese Challenge._ Reading, MA Addison-Wesley.Peters, T. J., and R.H.J. Waterman. 1982. _In explore of Excellence._ New York Warner Books. 1988. _In Search of Excellence Lessons from Americas Best Run Companies._ New York Warner Books.Salopek, J. 1998. The New Managerial Mentor Becoming a Learning Leader to Build Communities of Purpose. _Training and Development_ 52(12) 61.Savedoff, W. D. (ed.). 1998. _Organization Matters mental representation Problems in Health and Education in Latin America._ Washington, D.C. Inter-American Development Bank.Vecchio, R. P. 1995. _Organizational Behaviour._ Orlando, FL. Harcourt Brace and Co.

Police Code of Ethics Essay

Professions and associations of criminal justice have flowerpotons of professional reliability.The morally idyllic law of nature scheme would be with integrity and nothing confusing regarding it (no lying or mischief) no discrimination and no disrepute for the restrictions of law or how it is imposed. All that make mysteriously would be just as if its made publicly. Mistakes are viewed as edifying prospects however there are less of it due to prevalent obedience to the principles of decency, decorum, self-control, rationality, and vigilance.According to the Police Code of morals (Earle, 1970), As a law enforcement officer, their, fundamental duty is to service mankind to safeguard lives and property to protect the innocent against deception, the weak against oppression or intimidation, and the peaceful against force or disorder and to respect the constitutional rights of all men to liberty, equality, and justice Police officers keep their private life pure in preserving courag e cool despite jeopardy, disparagement, or mockery. Its their duty to develop self-restraint, and become continuously watchful of the peoples closelybeing.I will be exemplary in obeying the laws of the land and the regulations of my department,- this proves they vow to be truthful in their thoughts and actions in their individual and professional life. The code says that whatever they hear or see of a private temperament or confided with them during their executive faculty will be undisclosed unless they are bringd to reveal during the execution of their duties (Earle, 1970).The code furthers I will neer act officiously or permit personal feeling, prejudices, animosities, or friendships to influence by decisions. Police officers made an oath to put the law into effect politely and suitably devoid of trepidation, favour, acrimony or malevolence with no compromise for crime and with relentless prosecution of criminals never employing unnecessary force or force and never accept ing gratuities (Earle, 1970). Police officers distinguish the emblem of their office as a representation of their civic faith, and thus recognizing it as a trust to be held from the public providing they are true to the principles of their service.Police force workers are to secure individual standards superior than the other constituents of a community. Inappropriate manner has been a universal charge used in censuring as well as controlling policemen on and off their duties. Printed throughout the 1950s, the Code of Ethics of Police Officers has a spec that is habitually oriented in preparations over and above court decisions that guarantees, avowed I will keep my life unsullied as an example to all.Decisions of the motor lodge on the subject of public employee misdemeanours concerning inappropriate conduct frequently necessitates that the act of misdemeanours encompass a nexus or relationship to an employees performance on his/her job or capability to act upon or contain an u nfavourable effect on an agencys implication, good organization, or operations police force employees are held to a higher model of behaviour (Small, 1964).Whilst public agencies comprise the capability of restricting conduct not on call, an agency cant misuse this power and should articulate rational underlying principles for its willpower that the behaviour of police officers harmfully affected an agencys capability to scarper or impacted suitability for public service. A law enforcement agency has to institute how manners of police officers affected the process, morale and effectiveness of that agency. These are snappy and momentous hoops stemming from several court decisions concerning inappropriate conducts of police officers that a law enforcement agency have to jump through when commanding regulation.Selection, recruitment, as well as training mechanisms are unblemished, with endorsement on account of merit, nobody being devoid of full custody, and a law enforcement agency giving its workers resources they require to better tend their work. There are open-door guidelines to academics, the public, as well as media. Nothing a police force carry out or how they execute it would appear as a disclosure to anybody. The pledge to the code of ethics is absolute. Police officers do not lower their ideals or even revise their avowal, because conditions in their locations change. The exact ordeal of the character is keeping faith despite difficulty.List of Ethics in Government Law Enforcement / Police Officers (Reams & Yoak, 1987)Article I. Trust (a) honourable aspiration, (b) Fiduciary duty, (c) Conflicts of interest, (d) Soliciting or accepting personal gifts, (e) Outside employment, (f) usance of official position to solicit privileges or special treatment, (g) Statements of economic interest, (h) Post employment restrictions, (i) metropolis property, (j) Political activity, (k) Loans.Article II. Fairness (a) Ethical aspiration, (b) Required reporting o f fraud unlawful use of public funds or property, (c) Discrimination or harassment, (d) Nepotism, (e) Use or disclosure of information.Article III. Accountability (a) Ethical aspiration, (b) Avoiding bias or favouritism, (c) Inappropriate influence, (d) Ethical practices board, (e) Ethics officer, (f) Code of ethics violations, (g) Sanctions, (h) City contract compliance, (i) Ethics education, (j) Additional ethical standards permitted, (k) Definitions.ReferencesEarle, H.H. (1970). Police-community relations crisis in our time 2nd Ed. Springfield, Ill., Thomas.Reams, B.D & Yoak, S.D. (1987). The Constitution of the United States a guide and bibliography to current scholarly research. Dobbs Ferry, NY Oceana Publications.Small, N.J. (1964). The Constitution of the United States of the States analysis and interpretation. Annotations of cases decided by the Supreme Court of the United States to June 22, 1964. United States Supreme Court, and Library of Congress Legislative Reference Service. Washington DC U.

Complexometric Determination Essay

IntroductionUsing a Lewis base neutral molecule to donate electron pairs (ligands) to a Lewis acid metal ion center to form a single cluster (complex) ion. When the complex ions forms with a metal ion (chelation) the ligand utilise is called the (chelating operator). EDTA acts as a great chelating factor due to the Nitrogen and oxygen donating an electron pair to the metal ion center to form an octahedral complex. The metal ions especially with a +2 charge or high are the reason for body of irrigate hardness to form on various objects known as scum. Calcium ions are typically the most reciprocal contributing factor for water hardness so this experiment uses CaCO3 (Calcium Carbonate) to analyze the hardness of an unknown sample.A scale of water hardness identifies soft water with a value less than 60 ppm (parts per million) and hard water with a value more than 200 ppm. 3 mL of ammonia/ammonium chloride mince (pH 10) is added to the mixture prior to the titration to capture the calcium metal ions so the power can work properly. The experiment adds 4 drops of Eriochrome Black T as the indicator to visually see the color change as complexes are formed and the solution undergoes chelation of metal impurities.The color change from indicator starts as pink and changes to a violet then light blue color to signify the chemical phase changes throughout the reaction until the end evidence. 3 titrations are observationally conducted to calculate the dream up average of the Na2 EDTA for experimental accuracy. The EDTA mean average is then used to calculate the water hardness of an unknown water sample (97) victimization 3 more titrations to calculate a mean average of the unknown water sample. An absolute deviation is calculated for distributively titration experiment to calculate the experimental estimated precision. The final experimental result is then compared to the city of Tempe standard for water hardness and acceptable standards.Principle(Spurlock, 201 4)(Spurlock, 2014)A complex ion is an ion containing a central metal cation bonded to one or more molecules or ions (Chang, 2013). effective like complex ions, a ligand is a molecule or ion that is bonded to the metal ion in a complex ion (Chang, 2013). A chelating agent is a substance that forms complex ions with metal ions in a solution (Chang, 2013). The process of the chelating agent forming is called chelation. E.D.T.A. (ethylenediaminetetraacetic acid) is a common chelating agent that will be used in this experiment to chelate the metal ions. Tetraamminecopper (II) Cu(NH3)42+ will be the complex ion in this lab experiment. In chapter 11.1-3 the Kinetic Molecular Theory is being tried in this experiment (Chang, 2013). Solids are laboredr than liquids and allow very little empty space to exist between molecules limiting the freedom of motion. The liquids are less dense than solids, held closely together with little space between molecules (less than solids), however, the mole cules in liquid do not break away from the attractive forces allowing them to move past each other freely.Gases are the least dense and have the largest amount of distance between molecules allowing them to move around more freely. According to the theory, the experimental Carbon, Hydrogen, Nitrogen and Oxygen ions are able to quickly attract and find the metal ion in the liquid by donating their electron pair to the metal ion center creating the complex. These complex ions in the experiment use intermolecular and intramolecular forces to break and hold chemical bonds thru the experimental process of chelation to identify the hardness of the unknown sample. After the reaction is complete, when dehydration and or vaporization of the liquid and gas in the molecules is separated the remaining metal impurities known as scum are left.In chapter 4.1 hydration is used to channelise the negative poles of the diatomic gases to the positive pole of the Hydrogen and metal impurities in the s olution creation the complex cluster. Chapter 4 is also used for titration of redox reactions using a standard solution (Na2 EDTA) to add into another solution of unknown concentration (unknown sample + ammonia/ammoniumchloride caramel + Eriochrome Black T) until the equivalence point is reached (has fully reacted) as visually identified by the indicators (Eriochrome Black T) from the color change of pink to violet to blue.Procedure1. Prepare about 500mL of approximately 0.004M disodium EDTA solution. To machinate your solution, weigh out 0.7-0.8g of Na2EDTA and dissolve in about 500mL deionized water in your plastic bottle. Seal the bottle and shake vigorously for a few minutes to dissolve the salt. 2. Standardize the Na2EDTA solution using a stock calcium ion solution as the primary standard a. Use a 10-mL transfer pipette to add 10.00 mL of standardized calcium ion stock solution (1.000g CaCO3/L solution) to a 250-mL Erlenmeyer flask. b. append about 30 ml of deionized water to this titration flask. c. Add a magnetic stir-bar, place on a magnetic stirrer and begin stirring. A piece of white paper under the flask gives good line of work for easier detection of the indicator color change. d. Inside the fume hood, add about 3mL of ammonia/ammonium chloride buffer (pH 10).The buffer is an inhalation irritant. Stir for 30 seconds. e. Just prior to titrating the flask, add four drops of Eriochrome Black T indicator solution. Continue stirring for another 30 seconds and then titrate this solution with your disodium EDTA solution at heart 15 minutes. f. Slow down your titration near the endpoint, as the color change takes 3-5 seconds to develop. At the end point, the color changes from pink to violet to blue. If you feel unsure whether youve reached your endpoint, choose and record the volume delivered and then add another drop of titrant to check for a complete color change. g. Repeat this titration two more times.Calculate the metre of your disodium EDTA from each titration. Average your molarities from the three trials and calculate your precision. 3. Choose one prepared unknown water sample as provided. Record the unknown code in your notebook, then titrate this water sample with your standardized disodium EDTA solution a. Transfer 25.00mL of the prepared water sample to a 250-mL Erlenmeyer flask. b. Add about 20ml of DI water to the titration flask.c. Add a magnetic stir-bar. Place the flask on a magnetic stirrer and begin stirring. d. Inside the fume hood, add about 3mL of ammonia/ammonium chloride buffer (pH 10). Stir for 30 seconds. e. Just prior to titrating,add four drops of Eriochrome Black T Indicator solution to your flask. Continue stirring for another 30 seconds and then titrate this solution with your standardized disodium EDTA solution within 15 minutes. f. Repeat this titration twice more. Calculate the hardness (mg CaCO3/L) of the prepared water sample from each of your titrations. Calculate your average hardness a nd your experimental precision from the three trials. 4. Compare your results to the expected range for municipal water hardness. Check your citys water quality lab website (e.g. http//www.tempe.gov/waterquality/typical_values.htm) (Complexometric Determination of Water Hardness Lab, n.d.).ObservationsUpon adding the preparing the Na2EDTA solution the Na2EDTA solid was quickly dissolved into the DI water to create a clear solution. Later on in the procedure stage of adding the ammonia/ammonium chloride buffer into the 250 mL flask, a visual chemical reaction was observed as the ammonia buffer was mixing into the flask with CaCO3 and the unknown solution in both procedures. Upon adding the Eriochrome Black T indicator the color was visually changed from clear to light pink in both procedures. During titration of both procedures the visual color change was observed from light bluff pink to see-through violet when the process was close to ending, then from see-through violet to see-th rough light blue signaling then end of the reaction process.

We Have Become Untrue to Ourselves

With all the force and vigor at my command, I bring off that we befool relaxed our vigilance, that we have allowed ourselves to deteriorate. I contend that we have lost our pride in the Philippines, that we no longer consider it a privilege and an honor to be born a Filipino. To the Filipino youth, goose egg Filipino is good enough any more. Even their Filipino names no longer suit them. A boy named Juan does not care to be called Juanito anymore. No, he must be Johnny. A girl named Virginia would get sore if she was nicknamed Viring or Binang. No, she must be Virgie or Ginny.Roberto has become Bobbie Maria, Mary or Marie. And because they have become so Americanized, because they look down on everything Filipino, they now regard with contempt all the things that our fathers and our fathers fathers held dear. They frown on kissing the hands of their elders, saying that it is unsanitary. They have ont care for the Angelus, saying that it is old-fashioned. They belittle the kundima n, because it is so drippingly sentinmental. They are what they are today because their elders their parents and their teachers have allowed them to be such.They are incongruities because they cannot be anything else And they cannot be anything else because their elders did not go through enough, or did not care enough to fashion them and to mold them into the Filipino pattern. This easing of the barriers that would have protected our Filipinism, this has resulted in something more serious, I refer to the de-Filipinization of our sparing life. Let us face it. Economically speaking, we Filipinos have become strangers in our own country.And so, today, we are witnesses to the spectacle of a Philippines inhabited by Filipinos who do not phone number and talk like Filipinos. We are witnesses to the pathetic sight of a Philippines controlled and dominated and run by non-Filipinos. We have become untrue to ourselves, we have become traitors to the die hard Filipinos who fought and di ed so that liberty might live in the Philippines. We have betrayed the trust that Rizal reposed on us, we are not true to the faith that energized Bonifacio, the faith that made Gregorio del pilar cheerfully lay down his life at Tirad Pass.

Exam Study Guide

Egypt- Ancient Egypt was sustained by a river as well. The Nile river valley was named Kempt the mordant land because of the rich black turd that was deposited p.a. by the Nile floodwaters. The Egyptians were skilled in geometry which was important in measuring out the dimensions of property after the floods had finished old reporter lines. Religion was a major role in Egyptian ships company, so people do sacrifices to the gods in order to protect their families from the river. This Egyptian society is a great example of how the geography of the land can help shape al most(prenominal) every aspect of a society. . How can the large of Galoshes help historians better understand Sumerian Sumerian city-state of Rusk in the third millennium BCC and who was probably responsible for constructing the city walls, which archaeologists later determined had a perimeter of almost six miles. We can alike look at how the society is described n the epic, and what kind of place, for example , women had in that society. Pig 17 3. How did Sumerian advances in technology help shape society in the Fertile Crescent? Civilization began in the Fertile Crescent, the arable plain of the Tigris and Euphrates river valleys.The rivers deposited fertile soil in a rainfall-scant region. Irrigation and technological advances produced food surpluses for macrocosm growth. Sumerians, migrating from the north about 4000 B. C. E. , mixed with local groups to establish Mesopotamia civilization. Pig 9 4. What is the concept of matt and how did it cast Egyptian culture and society? Matt concept- truth, balance, order, right morality and Justice Mat as a principle was formed to meet the complex lacks of the emergent Egyptian state that embraced diverse peoples with variant interests.The significance of Mat developed to the point that it embraced all aspects of existence, including the basic equilibrium of the universe, the relationship between character parts, the cycle of the seasons, heavenly movements, religious observations and fair dealings, cartwheel and truthfulness in social interactions. 5. Comp atomic number 18 writing governances of Mesopotamia and the Phoenicians. What are the advantages of each? Why are the remainss so different? Mesopotamia Writing Systems- the Sumerians used a cuneal these tablets provided a valuable source of information of modern scholars.Phoenicians Writing Systems- it contained thousands of characters each, meaning that it was much easier to gain a very much smaller writing system that encoded the limited number of distinct sounds (phonemes) in a language instead of trying to encode severally all the ideas that the language could express. 6. Describe and explain the differences in the Egyptian and Mesopotamia views of he afterlife. What primary sources can be used as evidence to help process this question? Mesopotamia afterlife- at that place is no resurrection.Egyptian afterlife- Mummification, which, the dead need thei r bodies in the afterlife. Pictures. 7. Why do the Phoenicians develop a simple writing system (alphabet)? It is much easier to learn and understand. 8. How might a simple writing system like the alphabet developed by the Phoenicians affect a society? It affects the culture, religion, and writing. 9. How does the religion of the Hebraics differ from most other religions of the ancient world? Use the ledger of Exodus excerpt we have in our book as evidence for religions, sharing a agreement with one merciful God.There is no direct punishment. There is a code of ethics which is the Ten Commandments. 10. What are the advantages of monotheism as illustrated by dint of the experiments of Generation in Egypt and the Hebrew nation? What are the disadvantages? Advantages of monotheism of Generation- Sharing a stipulation with only one God. Disadvantages of Monotheism of Generation- There are three, which are, impersonal, priests are now unemployed, and there is a new hood and monuments , which, drains resources.Exam Study GuideThe body which provides question support and notation-drafting assistance to legislators is the Legislative Council. District lines for the Texas legislature are drawn by the Texas Legislature. The authority to investigate and punish violations of Texas ethics laws is granted to the Texas ethics guardianship To understand the operations the Texas legislature, one must understand the power of the redress serve up c. lieutenant regulator and the speaker of the house. The Texas body that periodically evaluates state agencies and makes recommendations as to restructuring or abolishing such agencies is the indemnify dissolvent b.Sunset Advisory Commission. The Texas senate has how many members? line up issue c. 31 A committee action that tables legislation, effectively killing it, is called right Answer b. pigeonholing. A rule in the Texas senate which allows a senator to halt consideration of a throwaway for forty-eight hours is calle d moderate Answer d. tagging. In the Texas senate, a bill placed on the calendar solely to assure a two-thirds vote on legislation is called a Correct Answer a. blocking bill. The Texas legislature whitethorn override a regulators veto by a Correct Answer c. two-thirds vote of both houses.The political power of the Texas Lieutenant governor is largely based on Correct Answer c. the rules of the Texas Senate. The Texas legislature has historically been organized on the basis of Correct Answer b. conservative ideology. A surgical operation whereby a bill can be forced out of committee for consideration by the chamber as a whole is called Correct Answer c. a discharge petition. The governors legislative power stems from all the following except his Correct Answer a. authority to appoint committee chairs. When the senate forms itself into a committee of the whole, Correct Answer d. simple majority is required to consider legislation. The Texas house committee which controls the budget requests of all other committees is the Correct Answer c. Appropriations Committee. In Texas, the body responsible for reviewing the expenditures of state agencies is the Correct Answer a. Legislative Audit Committee. A committee appointed to resolve differences between the house and senate versions of a bill is known as a Correct Answer d. conference committee. In practice, bills are taken off the Texas senates calendar for immediate consideration through a Correct Answer a. suspension of the rules.Being a member of a table by virtue of holding another office is called Correct Answer b. ex officio. A formal question to the chair regarding parliamentary procedure is known as a Correct Answer c. point of order. Formal qualifications for social rank in the Texas senate would not include Correct Answer d. being at least 18 years of age. The selection of committee chairs in the Texas legislature is made on the basis of a Correct Answer d. presiding officer battle. The office responsi ble for giving opinions of law to state agencies is that of the Correct Answer b. attorney general.The governors budget proposals are not as influential as those of the Correct Answer d. Legislative Budget Board. Which of the following is an example of an ex officio board? Correct Answer d. Texas Bond Review Board A mainly symbolic role of the Texas governor is that of Correct Answer d. chief of state. If the Texas National prophylactic is called to active duty, a back up organization is the Correct Answer c. Texas State Guard. The governors important bargaining tools are mainly Correct Answer d. legislative. A role of the Texas governor not based on the constitution is that of Correct Answer c. hief of party. The official who certifies the amount of income available for Texass biennial budget is the Correct Answer d. Comptroller of Public Accounts. The individual responsible for administering the state tax system is the Correct Answer c. Comptroller of Public Accounts. The press out Texas Star consists of all the following except Correct Answer b. the Texas electorate (voters). A formal role of the Texas governor based on the constitution is that of Correct Answer d. commander-in-chief. The lieutenant governor of Texas is an ex officio member of all except the Correct Answer b.Board of Pardons and Paroles. If the governor of Texas is removed from office before the end of his or her term, Correct Answer c. the lieutenant governor succeeds. The annual salary of the governor of Texas is approximately $150,000 The attorney general of Texas is not required to Correct Answer b. follow directives of the governor. Texas riverbeds, tidelands, bays and inlets are overseen by the Correct Answer b. Commissioner of the General Land Office. An official who hears and investigates complaints by private individuals against public officials or agencies is called Correct Answer b. an ombudsperson.The governor of Texas can be removed from office before the end of his or her t erm only by Correct Answer d. Impeachment. Which of the following officials is appointed by the Texas governor? Correct Answer c. Adjutant general, Texas National Guard The governors tools to influence the legislature include all the following except the Correct Answer b. appointment of committee chairs. Which is probably the least significant informal qualification for Texas governor? Correct Answer a. Age Which of the following is an appointed Texas executive position? Correct Answer a. Commissioner, Health and Human ServicesExam Study GuideEgypt- Ancient Egypt was sustained by a river as well. The Nile river valley was named Kempt the black land because of the rich black soil that was deposited yearly by the Nile floodwaters. The Egyptians were skilled in geometry which was important in measuring out the dimensions of property after the floods had destroyed old reporter lines. Religion was a major role in Egyptian society, so people made sacrifices to the gods in order to protect their families from the river. This Egyptian society is a great example of how the geography of the land can help shape almost every aspect of a society. . How can the Epic of Galoshes help historians better understand Sumerian Sumerian city-state of Rusk in the third millennium BCC and who was probably responsible for constructing the city walls, which archaeologists later determined had a perimeter of almost six miles. We can also look at how the society is described n the epic, and what kind of place, for example, women had in that society. Pig 17 3. How did Sumerian advances in technology help shape society in the Fertile Crescent? Civilization began in the Fertile Crescent, the arable plain of the Tigris and Euphrates river valleys.The rivers deposited fertile soil in a rainfall-scant region. Irrigation and technological advances produced food surpluses for population growth. Sumerians, migrating from the north about 4000 B. C. E. , mixed with local groups to establish Mesopot amia civilization. Pig 9 4. What is the concept of matt and how did it influence Egyptian culture and society? Matt concept- truth, balance, order, law morality and Justice Mat as a principle was formed to meet the complex take of the emergent Egyptian state that embraced diverse peoples with different interests.The significance of Mat developed to the point that it embraced all aspects of existence, including the basic equilibrium of the universe, the relationship between constituent parts, the cycle of the seasons, heavenly movements, religious observations and fair dealings, honesty and truthfulness in social interactions. 5. Compare writing systems of Mesopotamia and the Phoenicians. What are the advantages of each? Why are the systems so different? Mesopotamia Writing Systems- the Sumerians used a cuneiform these tablets provided a valuable source of information of modern scholars.Phoenicians Writing Systems- it contained thousands of characters each, meaning that it was much easier to learn a very much smaller writing system that encoded the limited number of distinct sounds (phonemes) in a language instead of trying to encode separately all the ideas that the language could express. 6. Describe and explain the differences in the Egyptian and Mesopotamia views of he afterlife. What primary sources can be used as evidence to help answer this question? Mesopotamia afterlife- There is no resurrection.Egyptian afterlife- Mummification, which, the dead need their bodies in the afterlife. Pictures. 7. Why do the Phoenicians develop a simple writing system (alphabet)? It is much easier to learn and understand. 8. How might a simple writing system like the alphabet developed by the Phoenicians affect a society? It affects the culture, religion, and writing. 9. How does the religion of the Hebrews differ from most other religions of the ancient world? Use the Book of Exodus excerpt we have in our book as evidence for religions, sharing a covenant with one mercif ul God.There is no direct punishment. There is a code of ethics which is the Ten Commandments. 10. What are the advantages of monotheism as illustrated through the experiments of Generation in Egypt and the Hebrew nation? What are the disadvantages? Advantages of monotheism of Generation- Sharing a covenant with only one God. Disadvantages of Monotheism of Generation- There are three, which are, impersonal, priests are now unemployed, and there is a new capital and monuments, which, drains resources.

Race and Ethnicity Paper Essay

I was born and raised in China. I would come to self identify with the Chinese people. My roots forego me to be classified as Asian. Mandarin and Cant integrityse are languages I have learned to speak and read. These languages also help to identify me as Chinese.What is race? rush along defines who we are. We look at people and experiences through race and culture. Both of my parents are introverted in personalities. They are soft spoken because they once lived under the fears of Communism. They taught me not to speak inappropriate things to other people. This prevented much trouble from occurring.I have been taught by the spoken and unspoken ways of my parents and teachers to utilize my race as the amicable lens through which I can value people and experiences. My parents shaped me early on life to not speak out about Chinese Politics. They taught me that Chinese plays a role in my cultural identification. Through generations of racial modeling, my parents passed on these oppres sive limitations. What make me Chinese? What are the characteristic of a Chinese person? I really dont know.Other identifying me as a Chinese by my skin color, hair, eyes, height, other appearance features, and the language I speak, and where I come from. Im a quiet person in school, and when I have questions or I need help on my subjects, I hesitate to raise my hand. Since my freshman year I have been like this. Im represented as a workaholic Chinese. I run in every assignment and on time, for this reason, they identified me as an Asian, because of the stereotypes placed on Asians my behavior and attitude contributed to peoples reasoning.My ethnic identification undetermined me to a cultural clash. For example, we had a critical thinking class last year, for summer camp. We read an article in our class, part of the paragraph described a Chinese person taking a sample food. He liked it because it was free. Therefore, the rest of the class considered Chinese people to be greedy. Pe ople always venture us by our conversations, actions and jokes.We do not need such a race consciousness in order to know who we are. It is hard to identify ones self. It shouldnt be based on where you were born, where you come from or the color of your skin. I dont want to be a Chinese nor any other ethnic background. If an American gave birth to her offspring in China, and her baby was raised there they may face the same cultural biases as I have. The baby would probably speak Chinese, use chopsticks, and dress like a Chinese person, but that does not make them Chinese. Racism will neer end unless the word race is not used any more. We must stop separating Chinese, American, and Mexican groups.

The Evolution of Indian Accounting Standards: Its History and Current Status with Regard to International Financial Reporting Standards

1. Introduction Propelled by globalization, world attention today is centered on two emerging market economies, India and China. Chinas managed liberalization has pull up stakesed it to achieve more than fast growth and has attracted a larger peck of direct inter field of study investment. India, with its messy democracy and nod to individualism in recent times promises a more exciting market environment with greater effectiveness for future growth. The liberalization of the Indian rescue since 1991 has exposed Indian firms to alien competition and foreign investment.As a result, the culture needs drived by both managers and investors have changed. A first step in this process is the demand for transp atomic subprogram 18ncy in the fiscal reporting. This transp argonncy is rapidly occurring in India as the country catapults into becoming a major(ip) frugal power propelled on by the combined forces of the technological r exploitation, the opening up of its borders and th e privatization of many an(prenominal) infrastructure industries such as transportation and communication.This paper addresses the ad favorion and applicability of world-wide news report system Standards (IAS) and Inter discipline fiscal reportage Standards (IFRS), issued by the multinational chronicle Standards Board (IASB) to India. 3 Specifically, the paper highlights some major argonas where the country lacked harmonization with IAS in 1993 and the rapid congruence with IAS in the ten dollar bill that followed. The attempt to achieve congruence with IAS appears to be more a by-product of the countrys rapid economic growth rather than its catalyst.However, continued growth and the attraction of foreign capital to domestic ventures will depend on the transparency of the financial dealings. The Institute of the chartered Accountants of India, (ICAI), Indias measure setting body, is increasingly attempting to provide this transparency by revisions and additions to scor e standards, and by Exposure Drafts which aim to bring India more in line with International Financial bailiwicking Standards. The focus of this paper is on the evolution of these Indian business relationship Standards. 2.Literature review In order to effectively review the literature with regards to harmonization of method of chronicle standards in general, it is deemed appropriate to first break down the International history Standards Boards (IASB) position, reasons for harmonization, and recent efforts towards this goal. Epstein and Mirza (1997) define the IASBs goals as first, to promote the acceptance of proposed bill standards across the world and second, to continue improvement in the harmonization of accounting standards, regulations, and procedures.As of 1990, sixteen countries had achieved 100% conformance with the thirty IAS that existed at the time, and seven develop countries such as Pakistan and Malaysia had adopted IAS fully as their own national standards ( Gernon, Purvis, & Diamond, 1990). As of October 2007, a total of seventy-three countries have made IFRS a requirement for reporting for domestic listed companies. Despite this seemingly widespread acceptance, some look suspects the irrelevance or inapplicability of common standards in sure national environments (Larson and Kenny, 1996, Larson and Kenny, 1995, Summer and Fechner and Kilgore, 1994).Based on their query, Larson and Kenny (1996) conclude that the adoption of IAS depend on a countrys economic developing theory, and its proposed level of adoption of the IAS. They also find no punt for the hypothesis that there is a positive correlation between adoption of IAS and level of economic growth, and between adoption of IAS and level of honor market development (Larson & Kenny, 1995).In a panel discussion of policy setters concerning harmonization of accounting standards in 1990, some(prenominal) panel members noted that harmonization of accounting standards may not be app ropriate or cost effective. They suggested large, multinational companies around the globe had the abilities and the funds to dish out with lack of harmonization. As a result, they perceived a lack of incentive for inventrs and users to harmonize accounting standards (Gernon et al. , 1990). The largest obstacle hindering the harmonization of accounting standards is national culture, oddly in developing countries.Riahi-Belkaoui (1995) researched the required accounting standards across thirty-three national stock substitutes and found that accounting disclosure is significantly affected by the ethnical dimensions of power distance, individualism, and uncertainty avoidance studied by Geert Hofstede. In particular, Riahi-Belkaoui (1995) found that in societies in which people accept a hierarchical order in which everyone occupies a place that needs no justification people are expected to take care of themselves and their immediate families sole(prenominal). As a result, these soci eties are tolerant of ambiguity and have strong conditions for extended disclosure requirements of stock exchanges (p. 124). Hence, disclosure requirements of stock exchanges of certain developing nations were more extensive than that nations general financial reporting standards. This is a major point in the grounds of India, whose stock exchange, for example, required a recitement of cash flows long earlier its general standard setting body did in 2000.Also, since 2002, consolidated financial educational activitys have been required by the Securities Exchange Board of India, while the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) only provides some loose guidelines to date (Deloitte, 2007). Along this same vein, other researchers suggest the influence of many external factors on the development of accounting standards such as cultural factors, the external environment, and the institutional structure (Fechner and Kilgore, 1994 and Doupnik and Salter, 1995).According to this research, these change effects on accounting standard setting are significant, and along with deepening legal systems, are found to be major determinants which cause conflict in setting accounting standards (Doupnik & Salter, 1995). Fechner and Kilgore (1994) have proposed a modified general framework to assess the extent to which economic factors, cultural factors, and the accounting subculture (uniformity, professionalism, conservatism, and secrecy), directly or indirectly affect accounting practice.In spite of opinions, conflicts and hindrances to the contrary, there is abundant support in favor of world-wide accounting harmonization and for the adoption of IAS in the literature (Epstein and Mirza, 1997, whole meal flour and Wang, 1995, Wyatt, 1992, Spring and Gernon et al. , 1990). For example, Gernon et al. (1990) point out that the benefits of harmonization range from better decision reservation within a firm with respect to asset allocation, to improving the efficiency of capital markets, and increasing competitiveness among firms within and across national boundaries irrespective of a countrys stage of development.Complementing this argument, Riahi-Belkaoui (1994), notes that accounting standard harmonization is crucial to a developing country which needs outside capital or foreign loans as potential investors and creditors often rely on these financial narrations in making decisions such as allocation of capital. Furthermore, he points out that harmonization is often mistaken for stark(a) calibration (1994) whereas harmonization recognizes the special needs of each country.Therefore, he suggests the first step in harmonization should be to recognize certain country specific issues, and to reconcile them with the objectives of other countries. The second step should be then to correct or eliminate some of these barriers in order to achieve an acceptable point in time of harmonization. As a star ting point, the evolution of the Indian accounting system is investigated and the various domestic influences, such as economic, political, legal, socio-cultural and academic factors, are considered along with planetary influences that may have had an impact.Secondly, the bare essentials of the Indian accounting system are juxtaposed with the transnational standards and a compare and contrast approach is adopted for the occasion of analysis. Thirdly, the major differences with respect to accounting treatment statutory requirements for certain items and altogether absence of these requirements for other items are highlighted, along with the degree of disclosure of information in financial reports. Finally, an attempt is made to identify various causes and effects of such differences and variations. 3.The historicalal development of Indian accounting standards The evolution of Indias present day accounting system can be traced back to as early as the sixteenth century with India s trade links to Europe and central Asia through the historic silk route. The subsequent entry of the East India Company had widespread influence on Indian trade and commerce, and soon the economy was virtually taken over by the companys owners. The British government, realizing immense potential by way of business opportunities, natural resources and manpower, decided to colonize India by taking over the East India Company.The British Raj (rule) explains the almost identical pattern of accounting and financial reporting practices between India and England (Marston, 1986). However, since 1947, when India regained independence, some changes have taken place to accommodate the special needs of the Indian economy. Indian accounting practices reflect its diversity as India has eighteen official languages and scores of dialects spread over twenty eight states and seven union territories. Each state has its own distinct culture and general trade practices.Furthermore, the accounting pra ctices of the unorganized rural/agricultural sector and the small-scaleurbanindustrial sector vary good from one region to another. The establishment of a certain uniformity in the accounting and trade practices for these sectors is, therefore, nearly impossible. more(prenominal)over, a large number of businesses are controlled by tightly knit conservative families and the management of such businesses is usually very reluctant to disclose any financial information for reasons of privacy and panic of competitors. 4A vast volume of the Indian population lives in the rural area, with very low levels of education and economic development. The primary source of income for this majority is through agriculture, although virtually no agricultural accounting system exists. Due to the linguistic and intra-cultural differences, it is also not possible to bring about a standardization in rural accounting practices. Changes to this scenario began to occur with the introduction of the Pancha yati system or the grass roots level of administration by the late Prime Minister, Rajiv Gandhi.This architectural plan empowers the Village Chief with political and financial administration within the boundaries of the Indian Constitution, and has been fairly successful in that it has made a substantial dent on the existing sluggishness in the underground economy. In sharp contrast, India is one of the worlds largest industrial nations in the world, a military superpower in its own right, and a world leader in space research and satellite technology. A jolt to the Indian economy occurred in 1991, when India strained for foreign reserves and press from the International Monetary Fund, (IMF) introduced major changes in economic policy.The net result was a substantial reduction in government interference and in tax revenuees on the business sector, long favored by then Finance Minister ( promptly Prime Minister) Manmohan Singh. Markets were opened up to foreign collaboration and in vestment. Segments of the public sector were privatized (Anderson & Lanen, 1999). As a result, India has emerged as a major player in exporting software technology, industrial and consumer goods, and financial services through a large number of multinational corporations.The presence of such global conglomerates also means increased interaction with international organizations such as the World Bank, International Monetary Fund, linked Nations, and the Organization for Economic Cooperation and Development, just to name a few. However, the public sector slake continues to play a major role in the Indian economy since all industries that are relevant to national defense and security are owned by the Indian government and account for a major portion of the nations industrial economy.The accounting practices of this public sector, along with that of the organized private sector, fall into the realm of The Companies minute, 1956, and are similar in many respects to International Accou nting Standards. The involvement of international institutions and businesses in financial matters hands it even more imperative that the Indian accounting system be compatible with its international counterpart. The Indian accounting system, which is based on the Companies work out of 1956, is basically a copy from its counterpart in the U. K. The Act has been amended several times to suit Indian conditions.More notable amongst the amendments are the ones in 1965 and 1969, which introduced regulations relating to maintenance of cost accounts and requirements for a cost audit. Also relevant are the two notifications issued in 1971 and 1973, which extended disclosure rules considerably (Marston, 1986). Research efforts at several Indian universities and other organizations have been commendable and have exerted influence on the accounting system in that they have foc employ on the changing needs of accounting with respect to the rapidly changing economic and technological environm ent.Such organizations include the Indian Council of Social Science Research, which organizes research surveys in the areas of accounting and financial management the Indian Accounting Association, which has made significant contributions through independent accounting research and the Institute of the Chartered Accountants of India, (ICAI), which promulgates accounting standards for use by Indian companies. 5 Other international bodies, of which India is an active member, have also contributed towards bringing the Indian accounting system to par with International Accounting Standards.Examples of such bodies are the Confederation of Asian and Pacific Accountants and the Ad hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (Marston, 1986). In addition, the Financial Stability Forum organized by Finance Ministers and Central Bank Governors of the G7 has helped to promote standards for global best practices (Echeverri-Gent, 2001). As a result of all these forces, an amendment to the Companies Act was enacted in October 1998 which established a new field of study Advisory Committee on Accounting Standards (Deloitte, 2007).However, cultural and political dimensions continue to influence Indias accounting practices. 4. relative analysis of the international accounting standards and the accounting standards and practices of India Our analysis of the differences in International Accounting Standards (IAS) and the accounting standards and practices of India is presented in this section. Gernon et al. (1990) note six ways of evaluating national standards in conjunction with the IAS, which they extracted from an IASC survey entitled Survey of the Use and Application of IAS 1988.The six categories are as follows 1. IAS adopted as national standard, 2. IAS used as the root word for a national requirement, 3. National requirements conform in all material respects, with IAS, 4. National practice generally conforms with IAS, 5. National requirements do not conform with IAS, and 6. National practice does not generally conform with IAS. Differences between accounting standards issued in India and accounting standards issued by the IASB fall under items five and six either national requirements do not conform, or national practice does not conform.Using these criteria, Gernon et al. (1990) found Indias conformity index with IAS to be 56%, in the decade forrader the 90s. It was the fifth lowest among the countries represented. Since Gernon et al. s study in 1990, the IASB rewrite many of its standards, which became effective in 1995 (Epstein & Mirza, 1997). This Comparability/Improvements Project attempted to narrow the alternatives available to adopting countries. 6 Ten IAS were revised under this project and are included in IAS 1997 Interpretation and Application of IAS 1997.The standards affected include inventories errors and changes research and development twist contracts property, determine and equipment revenue recognition retirement benefits foreign exchange rates business combinations and borrowing costs (Epstein & Mirza, 1997). Our research and analysis of IAS includes these revisions. For purposes of our research, accounting standards used in India were extracted from the International Accounting Summaries of 1993 (Coopers & Lybrand (International), 1993) and from the Accounting Standards Updates by Jurisdiction (Deloitte, 2007).This includes accounting standards and guidance notes issued by the Institute of Chartered Accountants of India (ICAI) and the Companies Act of 1956. The ICAI had issued twelve standards as of 1993, seven of which were mandatory. These 12 standards are contrasted against the IAS. 7 Appearing in descending order of IAS, the major differences in accounting standards are outlined below according to the same format used by Graham and Wang (1995). 4. 1. IAS 2 InventoriesBased upon the Comparability / Improvements Project, the base stock method for costing of inventories is now prohibited, while the last-in, first-out (LIFO) method, has been reduced to an allowed alternative (Epstein and Mirza, p. 11). The Indian Accounting Standard, AS 2, revised in 1999, is generally in line with the IAS now with FIFO being the popular method among public limited companies. However, there are many firms still using the LIFO method, which is the allowed alternative under IAS, (Shankaraiah and Rao).This practice contrasts with the earlier peak when under accounting standards issued by the ICAI, the base stock method could be used in exceptional circumstances, and the LIFO method was normally accepted (Coopers & Lybrand (International), 1993). Yet the fact that different procedures are still allowed make it difficult to compare performances across firms. 4. 2. IAS 7 Cash flow statements Epstein and Mirza (1997) note that national and international accounting standard setters view the statement of cash flows as a necessary component of co mplete financial reporting.Thus, the statement of cash flows is a required component of a set of financial statements to be prepared under IAS. beneath standards issued by the ICAI, AS 3, revised in 1997, either a funds flow statement or a statement of cash flows is acceptable. In practice, the majority of firms provide a funds flow statement with their annual reports. This is a significant change from the earlier period when the statement of changes in financial position (funds flow statement) was recommended but was not common practice (Coopers & Lybrand (International), 1993).However, under Clause 32 of the listing agreements for stock exchanges, a cash flow statement in similar conformance with the corresponding IAS was required for Indian companies at the time. An example could be found in the1995-6 Annual Report of Tata Iron & Steel, now Tata Steel (Tata Iron & Steel, 1996). 4. 3. IAS 8 Net profit or loss for period, fundamental errors and changes in accounting policies Effe ctive in 1995, IAS 8 allows as an alternative, inclusion the effects of errors in current period income, while the ICAI standards (AS 5) permit this approach as the only accounting treatment.However, AS 5 requires only the disclosure of prior period items but not its effect on current income (Shankaraiah and Rao). AS 5 was revised in 1997 and an exposure draft was issued in 2001 proposing limited revisions. 4. 4. IAS 11 Construction contracts Based upon the IASBs Comparability/Improvements Project, the percentage-of-completion method for accounting for construction contracts is required, and the completed contract method is no longer allowed.The ICAI standard, AS 7, revised in 2002, allows for both the percentage-of-completion method and completed contract method but recommends the percentage-of-completion method if a reliable estimate of the outcome is possible. Also, under the umbrella of construction contracts is IAS 23 Borrowing Costs. Under IAS, interest incurred on a constru ction contract should be expensed. This is the benchmark treatment. Capitalization of interest costs is an allowed alternative. The ICAI standards, AS 16, allow capitalization of interest if it is incurred during the period of construction. 4. 5.IAS 12 Accounting for taxes on income IAS 12 permits the use of the tax deferral method or the tax liability method, in accounting for income taxes. The ICAI permits use of the tax payable method or the tax liability method. Also, the IAS visit a three year reversal period before timing differences can be excluded, while under tax laws in India the reversal period is five years. Also, under tax laws in India, a tax loss is permitted to be carried forward for eight years, while IAS 12 does not specifically prescribe a time period. 4. 6. IAS 14 Reporting financial information by segmentIAS 14 requires disclosure of segmental information if the firm has public subsidiaries, or if national standards require such treatment. AS 17, issued in 20 00, is more often than not in line with IAS 14. No such requirement existed earlier, but there were extensive disclosure requirements when reporting by product. As of October 2007, IAS 14 has been superseded by IFRS 8 Operating segments. 4. 7. IAS 16 Property, plant and equipment Under the Comparability/Improvements Project, IAS 16 now suggests historical cost as the benchmark in valuing property, plant and equipment. Revaluation is the allowed alternative.Under the ICAIs standards, AS 10, the appraisal method is preferred, and the most common in practice. 4. 8. IAS 17 Accounting for leases Accounting standards issued by the ICAI did not include leases in 1993. In practice, no distinction was made between financial and operating leases. Under IAS 17, provisions for accounting for leases include both capital and operating leases. Accounting standards for leases were issued by ICAI in 2001, AS 19. These standards are broadly in line with IAS. 4. 9. IAS 19 Retirement benefit cost IAS 19 requires actuarial valuations to be allocated to income on a positive basis.Also, new under the Comparability / Improvements Project the accrued benefit valuation method is the benchmark in accounting for pensions, and the projected benefit method is the allowed alternative. Standards issued in India, AS 15, had no language concerning valuation methods, and no specific reference on how to account for actuarial valuations. However, the standards that were revised in 2005 and became effective in 2006, require that enterprises actuarially determine and provide for such liability based on the Projected Unit Credit Method(Deloitte, 2007). 4. 10. IAS 21 The effects of changes in foreign exchange rateSince accounting standards issued by the ICAI do not require desegregation, the effect of changes in foreign exchange rates are reflected in the financial statements of the foreign branches of the parent company. The benchmark under IAS 21 is to recognize the effect of fluctuations i n exchange rates as differences in income or expense in the period incurred. The allowed alternative is to include the difference in the carrying value of the related asset. Under the ICAIs standards, revised in 1994 and 2000, exchange rate differences are accounted for in the carrying value of the asset only for fixed assets.For all other accounts, differences are recognized as income or expense in the period incurred. For foreign entities not integral to operations, the IAS prescribe accounting for all assets and liabilities at the closing rate. Assuming foreign branches outside of India to be non-integral, non-monetary items are accounted for at the rate prevalent on the date of effect under Indias accounting standards. Clearly, the issue of accounting for changes in foreign exchange rates is in a state of flux in India, and a heatedly debated item, as the rupee continues to strengthen.It has moved upwards relative to the dollar by 15% since 2004 with most of it occurring in th e period 20062007. 4. 11. IAS 22 (superseded by IFRS 3) Business combinations The Companies Act of India had no requirement for consolidation until April 2001. In turn, there was no requirement to write off goodwill, or to use the equity method. Subsidiaries normally accounted for in consolidation were accounted for as investments. AS 21 requires a parent company preparing financial statements to provide financial information about the economic activities, resources, obligations and results of its group.It is not mandatory to prepare consolidated financial statements. However, the Securities Exchange Board requires listed companies to prepare consolidated statements as of 2002. 4. 12. IAS 24 Related party disclosure Although there was no prescribed accounting treatment by the ICAI or the Companies Act concerning related party transactions or disclosures, the Act did specifically define related parties. AS 18, issued in 2000, is now broadly in line with IAS 24. 4. 13. IAS 31 Finan cial reporting of interests in joint ventures Accounting standards issued by ICAI had no standard concerning the different forms of joint ventures until 2002. jointly controlled entities were accounted for as long term investments. AS 27, reporting of interests in Joint Ventures lays out principles and procedures for accounting for Joint Ventures for both venture partners and investors. The standards still differ from IAS. In accounting for jointly controlled entities, IAS 31 prescribes proportionate consolidation as the benchmark and the equity method as the allowed alternative. The above analysis indicates that there are many critical issues that need to be dealt with by Indias standard setting body, the ICAI.An important consideration in analyzing the differences between IAS and standards issued in India is the absence of mandatory requirements for consolidated financial statements. Fischer, Taylor, and Leer (1993) suggest that the presentation of consolidated financial statement s is of great importance to the parent companys stockholders. Firms in India account for their subsidiaries as investments under the cost method of accounting for investments. This is perhaps a grave misinterpretation of the parent companys economic substance.The use of the cost method in accounting for subsidiaries in contrast to consolidation accounting represents the legal form of the companies, but does not represent the more important economic substance. In addition, the lack of consolidated financial statements in a developing country such as India impedes the progress towards comparability of multinational financial statements. Many large Indian companies have numerous subsidiary companies whose selected financial figures are presented separately in the annual reports as opposed to being consolidated with the parent companies.This makes it increasingly difficult for potential investors and financial analysts worldwide to make sexual decisions. As recent as certify 2007, the Press boldness of India quoted the ICAI president, Sunil H. Talati, as saying that Indian accountants face problems in accounting for mergers and acquisitions. However, as Indian companies opt to get listed on exchanges at home, the Securities Exchange Board of India requires consolidated financial statements. 5. Conclusions In recent years, India, one of the fastest growing economies has captured the attention of investors worldwide.Since the early nineties, pursuance the opening up of the economy with more liberal policies, technical and financial collaborations have increased multifold and so has foreign direct investment and portfolio investment (Anderson & Lanen, 1999). Nevertheless, certain archaic accounting practices still continue. In their study on managerial accounting practices in India, Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, system and the evolution of management accounting practices The result of India, Accounting, Organizati ons and Society 24 (1999), pp. 379412.Abstract PDF (297 K) View Record in Scopus Cited By in Scopus (21)Anderson and Lanen (1999) report little involvement by investors and owners in the development of strategy which still is to a large extent controlled by the government. The Companys Act restricts takeovers and blocks transactions that the government may view as prejudicial to the interests of the company or the public. It is not surprising therefore to find that financial accounting practices mirror this policy by the lack of consolidation of parent and subsidiary financial statements, a major divergence from the IAS.Fischer et al. (1993) note that stockholders are interested in the total financial position of the corporation, regardless of how diversified the operations have become (p. 64). They also report that unconsolidated subsidiaries are very rare in businesses today. The push for changes in accounting practices appears to come from the equity markets. Change has come m ore rapidly to the equity markets because reform in these markets have not aroused as much political opposition (Echeverri-Gent, 2001).However the banking and business sectors are still steeped in usage and political agendas of national and state parties affect their evolution. Besides, it is also important to consider the strong cultural element present in India. This could impede the process middling even though over the last few years many Indian standards have sought conformance with the International Accounting Standards (Narayanaswamy, 1992). Nevertheless, in March 2007, the Press Trust of India reported that India had adopted only 21 IAS in comparison to the 47 IAS adopted by several developed countries. Press Trust of India, 2007). In July 2007, the council of the ICAI announced a plan to converge the Indian Accounting Standards with the International Financial Reporting Standards (formerly IAS). However, it retained the stipulation that any modifications will still have t o reflect Indian conditions. (Deloitte, 2007). The new standards will be effective on or after April 1, 2011. Our study of the Indian accounting system in conjunction with the International Accounting Standards indicates the importance of developing comparable financial statements in emerging economies with those of the developed world.In India, the political and social impediments need to be tackled in order to improve comparability for financial statement users. On the Business Competitiveness Index, India is ranked 48th among industrial countries. By conforming to international standards, India would be taking the necessary steps to improve its competitive position in world markets. References Anderson and Lanen, 1999 S. W. Anderson and W. 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