McGregor’s Theory X and Y Essay

The foundation of McGregor’s theory has direct links to Taylor’s study of scientific management: a study of scientific management as a link between human beings and their jobs which in turn need to be re-constructed to maximise efficiency (Waddell et al. 2007, p. 43). Many researchers and scholars have developed theories based on the work of F.W. Taylor. McGregor, Maslow and others who assisted to improve the view of human relation tried to prove that there is another side to the traditional perspective of workers (Bartol and Martin 1998, p. 52).This literature review will be focusing on the evolution of McGregor’s Theory X and Theory Y in relation to the development of management theory. Moreover will be explaining the definition of X and Y theory and its relevance to 21st century. McGregor proposed two contrasting sets of managerial assumptions about the workers. He further examined taking Taylor’s traditional view of workers and Mayo’s human relation approach into consideration, which he labelled Taylor’s view as ‘Theory X’ and as Mayo’s view as ‘Theory Y’ (Montana and Charnov 2000, p. 25). [ (Stephen P.Robbins) ] However, ‘both these theories have the common definition of functions of manager: management is responsible for organising the elements of productive enterprise- money, materials, equipment, and people- in the best interest of economic ends’. Main differences in these two theories are the assumptions (Urwick 1970, p .1). McGregor with his experience as a manager and as a psychologist, observed the behaviour and attitude of the workers (Daft.2003, p. 47). According to Kopelman, Prottas and Davis (2008, p 1) Theory X represents that workers generally dislike work, are irresponsible, ar e lethargic and require close supervision. In contrast, Theory Y denotes that individuals are generally creative, innovative, accept responsibility and believe work is a natural activity. Furthermore, his observations on the classical and the behavioural approaches to understanding workers were found different. He paired up his theories to the work of Abraham Maslow, where he compared the higher needs put forward by Abraham Maslow such as self-actualization, to a Theory Y leadership style, and lower needs such as physiological and safety, to the Theory X leadership style (Bartol and Martin 1998, p. 51). Theory X is referred to as optimistic and Theory Y as pessimistic (Montana and Charnov 2000, p 26), others labeled Theory X as negative and Theory Y as positive (Robbins et al.1998, p 202) and according Schein (1970, p.5) McGregor called Theory X as â€Å"hard approach† and Theory Y as â€Å"soft approach†. According to McGregor (1960, p. 33-35), the assumptions of Theory X are that individuals by nature do not like to work and will avoid it if possible. Furthermore, human beings do not want responsibility and desire precise guidance. Additionally, the workers put their own concerns above that of the organization and by nature they are resistant to changes. Finally, human beings are taken for granted to be easily manipulated and controlled. According to Boddy and Paton (1998, p. 201) it is of practice with Theory X philosophy to include time registration, supervision, quality checked by a superior as assigned in job description. The main focus of Theory X is that of external control, by systems, procedures or supervision. They believed that managers who accepted Theory X view would be inconsiderate in accepting aptitude of a normal human being (Boddy and Paton 1998, p. 200). Managers who assign to Theory X are expected to practice authoritarian style (Lewis, Goodman and Fandt 1998, p. 56). By contrast, Theory Y has assumptions which is completely opposite of Theory X. As per Theory Y, work is natural, and tries to occupy them actively and enjoy too. Furthermore, workers do not require detailed supervision and they are self-motivated. Additionally, it assumes that they work innovatively and creatively. If people are given a chance to prove their competency they are ambitious to solve problems and help their organizations meet their goals (McGregor 1960, p. 47-48). Managers who hold the belief in Theory Y are likely to exercise a participatory style, discussing with their subordinate voicing their opinion, and encouraging them to take part in decision making (Lewis, Goodman and Fandt 1998, p. 56). Management’s main aim is to structure a proper working environment in order to achieve their higher-order personal goals by achieving organizational objectives (Bloisi, Cook and Hunsaker 2007, p. 205). The organizations of 21st century are in a more dynamic world where technology, education and research and better economic conditions are vastly improving. It becomes gradually more important for managers to hold the set of assumptions about human behaviour that McGregor has proposed in his Theory If an individual holds Theory X assumptions then he will not be logical and responsive to data, therefore, will have limited choice of managerial style. In regard to Theory Y, he can wisely choose from variety of options (Schein 1975, p. 7). Having worked for 15 years in many types of organization, Schein (1975, p. 3) believes that organizations need more Theory Y managers at all levels especially at higher levels. However, few companies still practice Theory X management (Daft 2003, p.48), but many are applying Theory Y concept of management such as Hewllet Packard (Waddell et al. 2007, p. 56) and SOL cleaning service, and it has proved to be a success. They consider everyone equal and value each employee’s contribution (Daft 2003, p.48). According to Kochan, Orlikowski and Gershenfeld (2002, p.4) assumptions characterizing twentieth century refers to Theory X and twenty first century organization’s characteristics refer to Theory Y were explained using people, work, technology leadership and goals. Many organizations have realised the importance of the human capital and are currently try to adopt to change themselves as they recognize. McGregor argued that modern organizations do not take into account the innovativeness of workers. In order to utilize these valuable assets, managers need to provide employees to use their expertise. Thus, provide and create conditions that integrate individual and organisational goals (Boddy and Paton 1998, p. 200-201). McGregor believed that people in twenty first century are more educated and affluent and they are more self controlled (Hersey, Blanchard and Johnson 2001, p. 60). Hence, most of the modern organisations strongly practices management by delegating authority, job enlargement, making work more interesting, with increased level of responsibilities and their share of information and innovations regarding the work content, work design and results (Montana and Charnov 2000, p. 25). Finally, in order to measure the performance of the individual, the organisations have appraisal system which evaluates their performances annually or semi-annually. For example, companies such as General Mills, Ansul Chemicals, and General Electric have been experimenting with performance appraisal approaches (Ott, Parkes and Simpson 2003, p. 168). These managerial propositions are associated best with the Theory Y management style. According Lorshe and Morse (cited in David and Robert 2000, p. 202) in their research of four companies and concluded that successful company in the normal business used a consistent Theory X style and the other in the creative business used theory Y .These theories may be applicable to some organizations and to some cultures. In article, peoples Republic of China, being a communist country has practiced Theory X in the past and has adopted to practice Theory Y style with a productive result (Oh 1976, p. 1). In summary, Theory X and Theory Y have significant impact on modern management styles. The assumptions of these two theories hold the extreme ends and McGregor assumed that people’s behaviour is strongly influenced by their beliefs. His theories have been labelled relating to Taylor and Mayo’s work. As in my opinion there is no one best theory which may fit all organizations. However, more in depth research need to be undertaken to identify and prove which theory does best fits. According to Boddy and Paton (1998, p. 202) many argue that both these theories may be inappropriate in some situations. â€Å"Theory Y is a theory of human motivation, not a theory of how to manage or run an organization† (Schein 1975, p. 1). References Waddell, D, Devine, J, Jones, GR & George, JM 2007, Contemporary Management, McGraw-Hill Irwin, North Ryde. Bartol, KM & Martin, DC, Management, 3rd edn, McGraw-Hill Co, Boston Montana, P & Charnov, B 2000, Barron’s Management, 3rd edn, Hauppauge, N.Y Daft, RL 2000, Management, 6th edn, Thomson learning, Ohio Robbins, SP, Millett, B, Cacioppe, R & Marsh TW 1998, Organizational behaviour: Learning and managing in Australia and New Zealand, 2nd edn, Prentice Hall, Sydney McGregor, D 1960, The human side of enterprise, McGraw-Hill book company, New York Boddy, D & Paton, R 1998, Management: an introduction, Prentice Hall Europe, London Lewis, PS, Goodman, SH & Fandt, PM 1998, Management: Challenges in the 21st century, 2nd edn, South-Western College Pub, Cincinnati Bloisi, W, Cook, CW & Hunsaker, PL 2007, Management and organisational behaviour, 2nd edn, McGraw-Hill, Berkshire Hersey, P, Blanchard, KH & Johnson, DE 2001, Management and organizational behaviour : leading human resources, 8th edn, Prentice Hall, Upper Saddle River Kopelman, RE, Prottas, DJ & Davis, AL 2008, ‘Douglas McGregor’s Theory X and Y: toward a construct†valid measure’, Journal of Managerial Issues, vol. 20, no. 2, 255†271, retrieved 22nd March 2011, Ebsco Host Ott, JS, Parkes, SJ & Simpson RB 2003, Classical reading in organizational behaviour, 3rd edn, Thomson/Wadsworth, Belmont Schein, EH 1975, ‘In defence of Theory Y’, Organizational Dynamics, Vol. 4, Issue 1, p17-30, retrieved 22nd March 2011, Ebsco Host Oh, TK 1976, ‘Theory Y in People’s Republic of China’, California Management Review, Vol. 19, Issue 2, p77-84, retrieved 22nd March 2011, Ebsco Host Urwick, LF 1970, ‘Theory Z’, SAM Advanced Management Journal, Vol. 35, Issue 1, p14, retrieved 28th March 2011, Ebsco Host Kochan, T, Orlikowski,W & Gershenfeld JC 2002, ‘Beyond McGregor’s Theory Y:Human Capital and Knowledge-Based Work in the 21st Century Organization’, retrieved 24th March 2011, http://mitsloan.mit.edu/50th/pdf/beyondtheorypaper.pdf

Raising Our Native Sons Essay

During the modern era, there was an overwhelming sense of optimism due to the nation’s booming economy. There was a generalization that any citizen could work hard and become successful. However, this was not always the case in American society. Not everyone was given equal opportunity to thrive and succeed. This struggle was expressed in various literary works. In is novel Native Son, Richard Wright uses symbolism and irony to attack race issues and oppression in order to suggest that African Americans should have equal opportunity as whites. Throughout the novel, the protagonist, Bigger Thomas faces persecution and mistreatment simply because of the color of his skin. This racism appears early in the novel when a rat is encountered in his apartment. Bigger’s mother is disgusted by the gross creature she finds wandering in the family’s apartment. She proclaims her disgust and fear of the rat by saying, â€Å"Lord, Lord, have mercy†¦ that sonofabitch could cut your throat† (10). Through this duologue, the readers realize the harsh treatment and attitude the rat is receiving from Bigger’s family. They are scared and afraid of the rat, even though it means no harm and is merely trying to surviving with the living conditions it has been given. This demonstrates the overall racism towards blacks throughout the book as they are treated poorly and set up to fail. Like the rat, they are considered the lowest of the low who scavenge off others to survive. They are treated as a threat that only causes harm and need to be rid of. Also, Bigger faces racism head on at home. When playing with his friends, they â€Å"play white†. This game attempts to imitate the way whites act in society. During this game, Bigger and his friends unknowingly play out the white people has having superior power over the whites. This demonstrates that the racism is engraved into their heads, even at a young age. This sets them up to fail from a young age by starting them off as knowing that they are considered inferior to the white people. As the book continues, Bigger’s story becomes a point of attention in the south side of Chicago. The newspaper reporters are gathered around preparing to write an article on Bigger’s recent crime. They are collaborating with  each other in order to create the best story possible. One of the reporters says, â€Å"I’m slanting to the primitive negro who doesn’t want to be disturbed by white civilization.† The conversation continues with another reporter saying, â€Å"mention his foreign sounding name† (201). The reporters are bouncing ideas off each other in order to write the best story for the readers. They mention how they are going to purposely define Bigger as a member of the African American community. This simple dialogue represents a much larger meaning within the novel. The reporters immediately turn to race in order to demonize Bigger. They call him â€Å"primitive† and point out his name in an attempt to dissociate him from white society. This display of racism conveys the treatment of African Americans as outcasts of mainstream society. In addition to this, the media is only aiding in the continued validity of this stereotype. The more the media portrays blacks as animals and creatures, the more they are attacked by mainstream white society. As a result of this, the blacks are suppressed more and more, causing them to become more and more desperate. This vicious cycle of racism and oppression is ongoing as society feeds off the harsh portrayal of African Americans by the news outlets. Wright brings attention to the overwhelming effect that oppression can have on an individual or group. Bigger is continuously oppressed throughout his life. After attempting to escape from the police, Bigger is captured and brought down to the street from a rooftop. He was dragged down the stairs with his head banging on every step. He found himself lying on his back in the snow, pinned down by his wrists and surrounded by a circle of this faces. The angry crowd shouts at Bigger. Roars from the crowd include, â€Å"Kill ‘im†¦ Lynch ‘im†¦ Kill that ape!† (253). The crowd is angry at the black man who has caused so much trouble to the white folk. When they finally capture him, they all seem to unite as one when shouting insults as if they have has a triumph by holding down this young black man. This unity represented the overpowering superiority of white society over that of the blacks. Although each individual is their own person and saying their own comments, all Bigger sees and hears is an overbearing common force. To Bigger, he does not see the individuality in each white person; he sees them as all members of the same group all with a common goal of suppressing his dreams. In addition to seeing all whites as a blanket of oppression, he is almost shameful of himself when around them.  While sitting in an interview, he sits in Mr. Dalton’s office with him. Bigger enters the room and does not make eye contact. He stands in a corner with his head down, being careful not to make eye contact with Mr. Dalton. Bigger knows the role that he has in society as well as the room. He is careful to not do anything to upset the white man for fear of potential punishment. This shame is built off the fact that he has been repetitively told and taught that he is inferior. This repeated oppression leads Bigger to act differently around white people, further placing him in to the mold of a non-productive member of society. Bigger feels as if he has been able to make very few decisions for himself his entire life. This suppression was put on him right from the start. Once he realizes his fate and is sitting on his cot, he thinks back on his life. He had always lived with the premonition that he would be sentenced to the electric chair. Once this becomes a reality, Bigger feels a sense of freedom that he has never felt before. He wonders to himself why he â€Å"put himself into the shadow of the electric chair only to find out this? Had he been blind all along? But there was no way to tell now. It was too late†¦Ã¢â‚¬  (335). He realizes that he lived his entire life under the shadow of fear of the electric chair. Once he realizes that he is actually doomed for the chair, he assumes that he should live his live with complete freedom with the remaining days he has left. He concludes, however, that it is too late to live with freedom since he wasted all of his previous days under the shadow. This shadow of oppression holds him back from living freely because he knows that his skin color limits his chances to succeed in life. Furthermore, Bigger can make choices that will only dig him deeper into a hole he cannot escape from. After lashing out and committing a murder, Bigger expresses his feelings that he has a sense of power for the first time in his life. By committing this murder, he has broken away from the limitations being placed on him. Although it was negative, he could not be stopped because he was not assumed to be capable of such a crime. This demonstrates that the oppressed are subject to hostility and more likely to lash out due to the poor treatment and lack of individual freedoms. By using irony and symbolism, Richard Wright brings light to the issue of race and oppression in America. He attempts to convey that blacks and white  should be given equal opportunity to succeed. Wright believes that African Americans are placed into a mold of failure, one that they cannot escape. The title â€Å"Native Son† suggests something about the treatment of the generation of young men we are raising in our country. All of our â€Å"Native Sons†, no matter what race, should be treated equally and be given ample opportunity to succeed.

Every Father’s Dream Essay

Parents play an important role in the fulfillment of their children’s dreams. Often, before a child can even start to dream, parents have already made a mental picture of what they want their children to be in the future. In Barack Obama’s (2004) â€Å"Dreams from My Father,† we see the important role a father plays in the success of the incumbent president. On the contrary, in Arthur Miller’s (1949) â€Å"Death of Salesman,† the author illustrates how a father’s dream and example can sometimes destroy a son’s future. Look more:  perseverance example essay In this paper, we compare and contrast the dreams of the fathers in the two works in order to derive a lesson every parent and child should know. Published in 2004, â€Å"Dreams from My Father† narrates the life of the 44th president of the United States. The novel is told by the president himself, who was then elected for the senate. In his story, Obama describes how his father’s ambition and examples helped shape and made him realize his own dreams. The story narrates the young Barack Obama Sr. as a clever and intelligent yet mischievous student during his early years. Unable to finish college in his homeland, he lands a clerical job until two female missionaries help him find scholarship to a university in Hawaii. His perseverance to finish his studies later provides inspiration to his son, Barry. In his letter to his son, the father says, â€Å"Like water finding its level, you will arrive at a career that suits you† (45). This expresses the father’s wish for his son to find his own destiny, his own place in society. Finding one’s place in society is possible through education. Although Barack Sr. does not emphasize to Barry the importance of education, the boy realizes this through his parents’ examples. Specifically, the father’s own perseverance to gain further studies serves as example for the son to follow. Likewise, his words during their last meeting echo and translate in Barry’s mind as, â€Å"You do not work hard enough, Barry. You must help in your people’s struggle. Wake up, black man (126)! † These words serve as Barry’s motivation to persevere in all the struggles and responsibilities he has to face. In the play, â€Å"Death of a Salesman,† the father, Willy Loman has the same dreams for his son, Biff. He wishes for him to find his place in society, to be the best he can be. However, since Biff relies too much on his father’s examples, he becomes disappointed when he finds out that all the while, his father has not been true to his mother. The scene in the hotel where Biff finds out about Willy’s other woman devastates him, and ruins his life later on. Due to this, he decides not to attend the summer school and finish his studies. Considering his actions, Willy can be blamed for Biff’s inability to reach his dreams. The boy’s mindset is very much affected by his father’s actions. In contrast to Obama Sr. who serves his country and continues his studies, Willy shares in the disappointment of his son. These examples show us the important role of the father in giving advice to their sons, and in setting a good example. Despite the fact that Obama leaves his son to his wife, the good memory he leaves the boy serves as a good foundation for the child. Moreover, as the older Obama expresses in one of his letters to his son, for one to realize his place in society, one has to know one’s people, where he belongs (66). To do this, Barry searches for his roots and listens to what his grandmother’s story. From this, he finds out the struggles of his grandfather and his father, and finds strength in their sacrifices and dreams. The dreams of his father to be fully educated and to serve his country are enough to inspire Barry to move on and be the best he can be. In contrast, the theme of knowing oneself in order to realize one’s dreams is expressed differently in â€Å"Death of a Salesman. † In the play, Willy’s high expectations of Biff disappoint the son more. Biff insists to his father, â€Å"Pop, I’m nothing! I’m nothing, Pop. Can’t you understand that? There’s no spite in it any more (99)† Despite this, Willy still believes in Biff. He believes that if given a chance and a big sum to start on his own, his son can be successful. This is the reason why Willy sacrifices his life at the end, so that his sons can have what it takes to start on their own. The legacies of the two fathers are totally different. Obama leaves to his son an identity and reputation he can live with, while Loman bequeathes a good sum, which he is unable to provide his sons during his lifetime. Either way, the examples of the two fathers imply a general truth about fathers, that every one of them desires the best for their children. References Miller, Arthur. (1949). Death of a salesman. Retrieved April 29, 2009, from http://www. franklang. ru/download/Miller_Death_of_a_Salesman__pdf. pdf Obama, Barack. (2004). Dreams from my father. Retrieved April 29, 2009, from http://cephas17507. multiply. com/journal/item/20/Dreams_from_My_Father_Barack_Obama_2004_. pdf

Informed Consent- Legal Aspects in Health Care Essay

Informed Consent- Legal Aspects in Health Care - Essay Example In some cases, some patients may require to remove some of their body parts in order to save their life. For example, cancer patients often forced to remove their body parts like leg, hand etc in order to prevent the spreading of cancer across the body and to save their life. In such cases, the patient can decide whether to undergo such treatment or not as some people may not like to sustain their life without some of their body parts. Before removing any body parts, the doctors should take consent from the patient which is known as informed consent. This paper analyses the legal aspects involved in informed consent by analyzing the given case study of Mrs. Sparza, a 70 year old grandmother with little English skills, who is scheduled for surgery of her right eye.   According to the existing American laws with respect to informed consent, patients who are competent enough to take medical decisions have the legal and moral right to refuse or accept any or all treatment even if the decision might result in serious disability or even death (WebMD, 2010). In Mrs. Sparza’s case, upon the entry to the hospital, she and her son review the general admission documents and Mrs. Sparza signs them all. Moreover, she also completed and executed a durable power of attorney for health care and her daughter and son as her agents for decision making in the event that she became incapacitated. She also specified that she did not wish any heroic measures and that in the event she went into a coma she wanted the life support terminated.  In short, she was competent enough to take decisions about her future when she was admitted in the hospital. Mrs. Sparza visited the hospital with the intention of undergoing surgery only on her right eye. But after exami nation, the doctors informed her that she needs surgery on both the eyes. Realizing her poor knowledge in English, the doctor explained her, the necessity of

How have the different types of propaganda (white, black, grey) been Essay

How have the different types of propaganda (white, black, grey) been used to manipulate opinion - Essay Example In this context, two views can be positioned in contrast. The first is the view of the civil libertarian, which posits the rights of the individual to be most important and subsequently seeks to maximize individual freedom and minimize State control of all activities pertaining to life, liberty, and the pursuit of happiness. In contrast to this are societal forces, fascist in their most extreme form, that seek organization to limit and control others as a form of governance, either for minority social, cultural, and economic interests or for personal gain, power, ego, and other self-motivating factors, often using organized political violence as a tool to further ideological ends. Control is opposed to liberty, but organization in this context is ironically more associated with the controlling aspects of power than freedom as historically conceived. Indeed, as societal structures such as those in the military and government agencies of superpower States grow to unprecedented technolo gical and economic prowess, the absence of such agencies of control still exemplifies the libertarian approach. Within this duality is the traditional duel between Marxist critics and the apologists of Capitalism, with the â€Å"Western† ideal firmly based in the historical tradition of Greece and Rome, including both democracy and imperialism in the ideal Republic. In the context of critical theory and post-modernism, the historical approach can be used to deconstruct architectures of power to delineate types of State control through the analysis of media operations and propaganda techniques found both in totalitarian regimes and liberal democracies, to see what joins and differentiates the two approaches to government and media communications. The initial discussion of personal bias and political ideology when constructing an ideal by which to judge a process such as government communications or the proper end goals of society highlights that absolute objectivity or complet ely dispassionate review is not entirely possible in the context of political analysis, contrary to the appearance of historical fact. In order to judge and analyze the activities and processes involved in media operations of governments, there must be an a priori establishment of legitimacy and this inevitably involves a decision that introduces political bias into the argumentation. As such, the humanistic context of shared social and cultural values are assumed to be the base from which â€Å"true† judgment proceeds, as these are viewed as the best of historical values shared by diverse cultures across numerous countries in the course of the evolution of civilization, as well as those that are the most fair, egalitarian, and progressive for building the future of mass-society. Yet, at the very moment when these ideals are viewed as universal, critical inquiry based in Marxist philosophy particularly challenges whether these so-called Western ideals of supposed Greek and Ro man origin are really truth as universal and divinely ordinate, or actually another form of propaganda masking the â€Å"true†

Assessment on a book Essay Example | Topics and Well Written Essays - 500 words

Assessment on a book - Essay Example ays to make People like You, Twelve Ways to Win People to Your Way of Thinking, Be a leader: How to Change People Without Giving Offense or Arousing Resentment, Letters that Produced Miraculous Results and Seven Rules for Making Your Home Life Happier (Carnegie). Each section of the book plays an integral role in making individual win friends and become an influential person in the society. The aspects highlighted in this book will be essential in my college life, since in the next semester, I will apply all the laid down stipulations that will make me a darling of the people. I will not be criticizing, condemning or complaining about each and every situation in my college life. As a result, I will be giving honest and sincere gratitude to every individual who does positive things in my life. I will not be an isolated individual since I will develop a genuine interest in my fellow students. I will continuously be smiling, because as Professor James V. McConnell, a psychologist at Michigan University Psychologist once remarked, â€Å"people who smile tend to manage, teach and sell more effectively, and to raise happier children. There is far much information in a smile than in a frown† (Carnegie 64). Similarly, I will encourage my fellow students to talk about themselves and will be a good listener, since I will be talking less, and when I talk, it is channeled towards other individuals’ interests, since I will be making them feel important. I will let the other party do much of the talking, as this will make them think the idea is theirs. I will ensure that I avoid arguments since I will be respecting opinions of other people. When I am wrong, I will quickly admit it, and never tell my fellow students that they are wrong. In this regard, I will be able to win other students into my way of thinking (Carnegie 89). In depicting leadership qualities, I will be able to start every conversation with praising and appreciating other individuals. I will also ensure that

Answers quesitons from video Case Study Example | Topics and Well Written Essays - 500 words

Answers quesitons from video - Case Study Example such as test and bookkeeping, audits and reviews, client tax returns, strategic business planning, mergers and acquisitions, valuation, and litigation support. The firm has designed these services to ensure superior customer service and client satisfaction. Rosanne Ammirati, a tax partner with the firm, mentioned that even though the firm offers a number of services, it targets specific entrepreneurial companies in real-estate, personal service, and trucking industries. Katz, Sapper and Miller want to work with people for the long-term and provide services to specific industries where growth can happen in order to ensure a healthy business relationship. Neither the firm nor any potential clients would benefit from poor decision-making and entering a relationship that would not be beneficial for both parties. One of Katz, Sapper and Miller’s most successful business practices is in the form of recruiting and retaining new talented employees. College recruitment fills 1/3 of the firm’s annual hiring plan with recent college graduates. The firm maintains high standards for good grades, high GPA, passing the CPA exam when that is required, and that the individual has very strong communication skills and can interact well with the team and clients. The direct of human resources mentioned in the video that the employees can at any time be required to speak with presidents and CEOs of their clients. Recent college graduates must have strong communication skills and be able to interact well with these high-profile clients in order to be trusted to do the work of the firm. Through excellent business practices, and a philosophy that the firm comes first, the Katz, Sapper and Miller is able to retain over 90% of their current employees every year. This statistic shows that the compan y is an excellent company to work for and that the management team and owners support the work of the employees. Dave Resnick, the management director, stated that the firm has a

Will single issue movement for soil conservation and clean water Essay

Will single issue movement for soil conservation and clean water inevitably fail - Essay Example Over exploitation has led to climate change and global warming. Human activities, such as urbanization and industrialization have resulted in pollution of water and air that causes global warming due to acidic rainfall. Global warming has been a menacing problem to the world over the years. Many countries have formed commissions to try and come up with measures that will control these changes. Soil pollution is a result of over-cultivation of the land and use of harsh fertilizers. Failure to plant cover crops leads to erosion of the top soil that is fertile and good for crop production. Industrialization has led to water pollution. Agents of water pollution are; sewage water that is channeled into the rivers, industrial waste, and oil spillage into water bodies. It is important to keep the water bodies clean because the water is said to be life. Contaminated water leads to various diseases that affect both human beings and plants. Nature can be unforgiving if not cared for .The Nobel Prize winner Wangari Mathai said if we do not take care of the nature, nature will destroy us. Single issue movement of soil conservation and clean water will inevitably fail. This is because, single issue movement deals with one policy; the solution may not be in a position to solve the problem because it is one sided. This paper is going to analyze how single issue movement of soil conservation and clean water will fail. A lingering concern is that the quality of soil is destroyed by over exploitation by human beings and use of harsh fertilizers. Thus, single issue movement concentrates on how to control use of harsh fertilizers and forgets to address over-exploitation which makes it to fail. Soil conservation refers to strategies put forth to control soil being eroded or being altered by land use. Exploitation of the soil is as a result of the rapid

Case study Essay Example | Topics and Well Written Essays - 1000 words

Case study - Essay Example A higher level to the previous or a higher level as compared to the competitor indicates that the business is prospering. year 2012 2013 2014 2015 2016 unit car sales expected 80 120 150 180 190 The profitability of the company: the organization has an anticipated annual change of 1.02. This shows that the organization is on the positive trend in profit making. The profits can only increase if the company focuses more in cost reduction than in production. Breakeven levels Unit break-even for the year 2012 Average Annual Fixed Cost/ (Average Per Unit Sales Price - Average Per Unit Variable Cost) Fixed costs= (direct labor +supervision + office staff+ managerial) 550,033 =33+130,000+120,000 + 300,000 Variable costs = production overheads + production person-hours + sales overheads + other office overheads 100,900 = 50,000 + 900 + 18,000 + 32,000 Therefore: average annual fixed costs = 550,033/ 12= 45836.08 Average per unit sales = 75000/80= 937.5 Average per unit variable cost = total variable cost / number of units/12 =100900/80/12= 105.10 Break even = 45836.08/ (937.50-105.10) = 55 units Sales break even for the year 2012 Annual Fixed Cost/1 - (Average Per Unit Variable Cost ? Average Per Unit Sales Price) =550033/ 1- (105.10/937.5) =550033/1-0.1121 =550033/0.8879 =619476.29 ? Sensitivity of the figures to the key estimates The estimated figures show a positive increase in both the expenses and incomes. For example on the sales estimates there is a gradual increase in the number of units to be sold annually. This is not reflected in the other expenses. For example it is assumed that the variable costs are not changing with the increase in sales. Other factors not considered include market trends, additional investments, depreciation of the cars. Too the interests on the borrowed capital are assumed that they will remain unchanged for the due period. There should be a provision for such changes as the global economy is fluctuating. Also there are provisions for bad debts. Everything is assumed to a clear cut transaction. Recommendations The company therein is sales oriented. It projects a sharp increase in sales without putting into focus the other internal and external factors. The company therefore change this trend and focus on both production and cost reduction. References Cooperative extension, (n.d), Agr-business management, viewed April 21, 2012,

Discussion 9 and 10 Coursework Example | Topics and Well Written Essays - 750 words

Discussion 9 and 10 - Coursework Example It has affected many different mechanisms in the way humans work and interact such as information gathering and information sharing. However, the advent of the Internet has also had many effects on the way that people think, they way that they structure their time, their perceptions and the manner in which they structure their interests. An example of this is social media, which is internet content that relies on content generated by users. Such social media includes websites such as Facebook, Twitter, LinkedIn and MySpace. For many the use of such sites has become a daily ritual, often supplanting things that they are meant to be doing, such as studying or working. This essay will examine the manner in which technology alters the structure of our interests in respect to the Internet and associated technologies. It will involve a in-depth review of the literature available, and if an unaddressed area still remains than a qualitative research method will be determined. References Cer uzzi, P. E. (2004). The "Problem" of Computer-Computer Communication, 1995-2000: A Technological Fix. In L. Rosner (Ed.), The Technological Fix (pp. 203-217). New York: Taylor & Francis Books, Inc.  Discussion Two For this I originally planned to ‘fast’ from using the Internet. ... As time progressed I found it much easier not to turn on the television and to find other activities. While the ‘fast’ was difficult at first and required a substantial amount of thought and effort to determine other activities I found that I learnt a lot about myself in the process. When I stopped the ‘fast’ I found that I did not watch television as much as before, preferring other activities, and it was not automatic for me to turn it on whenever I was in the same room. In retrospect, I found that fasting from one form of technology increased my use of other technologies. I had expected that stopping using television would increase the amount of time that I spent with other people and outdoors, but this was not the case. In general I found that I spend increased time on the Internet, although I did not watch online movies or television episodes as I considered this to be cheating the spirit of the fast. Instead I spent a lot of time on social networking s ites, especially Facebook, and playing games. I considered that this experiment provided an interesting demonstration of the role that technology plays in our lives. Even though I restricted myself from using one particular form of technology, I found that my use of another increased. It was difficult at first not to watch television, and I imagine it would be extremely difficult not to use any form of technology for pleasure even for a day. Technology has become extremely integrated in our lives and this was evident during my ‘fast’ from

Growing Number of Kindergarten Franchises Essay Example for Free

Growing Number of Kindergarten Franchises Essay The preschool market is the fastest growing sector of the education industry in China presently. Over the span of last seven years, the industry has grown at an annualized rate of 10. 3% from 2006. The industry showcased increasing revenues in the period of 2006-2012, owing to the inflating tuition fees charged by the growing number of the private kindergartens. The enrollment figures have also shown a progressive trend throughout the years, instigated by the growing market presence and awareness about the importance of the pre-primary education amongst masses. Kindergartens in China are responsible for providing both childcare and preschool education to the children aged 3-6 years. The transition of Chinese economy from publicly administered to market-run has put a great impact on the kindergarten market of the country. Private sector funded kindergartens have gained increasing hold over the overall market and had accounted for a dominant share in 2012. Rural areas of China host the maximum of the kindergartens which are primarily run by the education department or are publicly funded. However, with a rising number of private entities adopting the franchised business model to operate in the underpenetrated market of China preschool industry, the urban areas have showcased an increasing share of enrollments over the years. The preschool industry of China is characterized by a high degree of fragmentation with increasing number of players implementing acquisition expansion strategies to build on their market shares. RYB Education, Oriental BabyCare, Gymboree Play and Music are some of the chief brand names operating in the market. Other emerging players include Noah Education holdings, Beijing Hongying Education group, I Love Gym etc. A significant number of publicly led kindergartens also are prominent in China which includes players such as Huijia Kindergarten and Hong Huanlan Education Group. Increasing number of working mothers has led to an increasing demand for the kindergartens in the country. Additionally, the large population base of the country promises an increasing cohort of children aged under- six, which presents huge opportunities for the foreign and domestic investors to attain growing levels of revenues in coming years. Additionally, the talent-based trainings provided in the kindergartens of China, has also welcomed a growing number of children to participate in the preschool programs. However, the trend of bilingual kindergartens is being most prominently witnessed in this sector, stressing the growing importance of early language training, as preferred by parents. The report â€Å"China Pre-primary Education and Childcare Industry Outlook to 2017† provides detailed overview on the preschool industry from various perspectives. The report encloses a comprehensive analysis of the various segments of the market reflecting the present scenario and future growth affected by changing industry dynamics in coming years. Additionally, the report also entails information about the government rules and policies, rational analysis of the macroeconomic factors, along with the competitive landscape of the pre-primary education and childcare industry. The report will help industry consultants, companies and other stakeholders to align their market centric strategies according to ongoing and expected trends in future. For more information on the industry research report please refer to the below mentioned link: http://www. kenresearch. com/education/pre-school-education/china-pre-primary-education-market-research-report/401-99. html.

Igor Stravinsky Essay Example for Free

Igor Stravinsky Essay Igor Fyodorovich Stravinsky was born on June 17th, 1882 in Oranienbaum, Russia. He was one of four to his polish parents, Anna nà ©e Kholodovsky and Fyodor Stravinsky. Igor Stravinsky’s first exposer to music was from his father, who was a bass singer at the Mariinsky Theatre in St. Petersburg. His father helped him learn the love of music. His first musical education began at the age of nine with piano lessons, studying music theory, and attempting composition. By fifteen, he had mastered Mendelssohn’s Piano Concerto in G Minor and finished a piano reduction of a string quartet by Glazunov. That same year, Stravinsky rebelled against the Russian Orthodox Church and abandoned it. Even though he excelled in music, his parents still wanted him to become a lawyer. In 1901, Stravinsky enrolls at the University of Saint Petersburg; however he never attends many of his classes during the four years of school. When it came time to take final examinations in 1905, the school was closed for two months because of Bloody Sunday. He then later received a half course diploma in April 1906. In 1902, Stravinsky began receiving private lessons from Nikolai Rimsky- Korsakov, the leading Russian composer at that time. That very same year Stravinsky’s father dies from cancer. In 1905 Igor Stravinsky proposes to his first cousin Catherin Nossenko. Even though the Orthodox Church opposes marriage of first cousins, they got married on January 23rd, 1906. The same of his marriage, Stravinsky’s creates first important composition Symphony in E Flat. The following year they have their first child Theodore and then the next year they have their second child Ludmila. The same year as Ludmila’s birth, Rimsky, Stravinsky’s father like figure, dies. In 1909, Stravinsky’s compositions, Scherzo fatastique and Feu d’artifice (Fireworks) where performed at a concert in St. Petersburg. In that very audience Serge Diaghilev, founder of the Ballets Russes, was extremely impressed. He was so impressed that he chooses Stravinsky to carry out orchestrations and to compose a full length ballet, The Firebird. In 1910 Stravinsky travels Paris for the premier of The Firebird. At this performance he meets Claude Debussy, Maurice Ravel, and many other important musicians. Towards the end of the ballet season, his family moves to Switzerland with him and, Catherine expecting her third child. In Lausanne, Switzerland in September 1910, Sviatoslav Soulima their third son was born. In 1911, Stravinsky completes another successful ballet, Petrushka. Three years later, Stravinsky composes the two part ballet Le Sacre du Primtemps (The Rite of Spring). This ballet marked the coming of modernism in music and was met with astonishment and hostility. The riot that followed was the most notorious event in music history. Right after the performance, he developed typhoid fever, which took six weeks to recover from. Around the same time, Catherina and Ludmila were found to have tuberculosis. A year later Ludmila did and after giving birth to their fourth child Maria Milena, Catherina also died. Three months after that his mother died also. After all these deaths in his life, Stravinsky also diagnosed with tuberculosis. He spent five months recovering with his newest daughter Milena; she took six years to recover. Stravinsky met Vera de Bosset in Paris in February 1921, his new wife to be. At the time when they first met Vera was still married to the painter and stage designer Serge Sudeikin. They began an affair which led Vera to leave her husband. During his last years in Paris, Stravinsky made professional connections with people in the U.S.

Ethical Issues Working with Youth

Ethical Issues Working with Youth To what extent can researchers plan for ethical issues when working with children and young people? People often think of ethics or morals, as a rule for distinguishing between what is right and wrong. Something that springs to mind, is the saying; Do unto others as you would have them do unto you or the religious creed of the Ten Commandments, Thou Shalt not kill. This is a common way of defining ethics and the norms for conduct that distinguish between unacceptable and acceptable behaviour. Most people learn ethical norms within the home, at school or in other educational settings. Majority of people acquire their sense of right and wrong during their childhood as moral development occurs throughout life. Simply because as human beings, we pass through different stages of growth as we mature. Ethical norms can be classed as ubiquitous, simply because one might be tempted to regard them as simple commonsense. A plausible explanation of these disagreements is that as humans, we can recognise some common ethical norms, but majority of individuals may apply and interpret these norms in different ways in respect of their own life experiences and own values. Our society has legal rules that govern behaviour, but ethical norms can be broader and more informal than laws. However, most societies use laws to enforce moral standards and ethical and legal rules use similar concepts, it is however crucial to point out that law and ethics are not the same. For example, an action could be classed as legal, but illegal or unethical, but ethical. Society also uses ethical concepts and principles to interpret laws, evaluate and criticise. Within the last century, citizens were urged to disobey laws in order to protest what they classed as unjust laws that were immoral. Within research with children and young people there are several reasons why it is important to adhere to ethical norms. Firstly, it promotes the aims of research and examples include, truth, avoidance and knowledge such as misrepresenting research data promote the truth, prohibitions against fabricating, falsifying and avoid error. Second, is that research often involves a great deal of cooperation and coordination amongst different people in different institutions and disciplines. Ethical standards promote the values that are essential to collaborative work, which include fairness, trust, accountability and mutual respect. For example, many ethical norms in research, such as guidelines for authorship, data protection policies, and confidentiality rules are designed to protect intellectual property interests, but still encouraging collaboration amongst the institutions. Therefore, researchers want to receive credit for their work and contributions to be disclosed prematurely and do not want to have their ideas stolen. Third and the main standard is that many of the ethical norms help to ensure that researchers can be held accountable to the public. Many of the norms with research are that it promotes a variety of other important moral and social values, for example social responsibility, human rights, compliance with the law, and health and safety. Critically, ethical lapses in research can significantly harm humans, students and the public. A researcher who may fabricate data in a clinical trial could harm patients and a researcher who fails to abide by regulations and guidelines, as set out in the ethical standards, could jeopardise his health and safety or the health and safety of staff and students in relation to radiation or biological safety. Consequently, ethics are often a matter of trying to find a balance between opposite extremes. Ethical research with children has changed significantly in the past 30 years and modern standards of research ethic may considerably depend on modern transparent research methods and a respectful relationship between children and researchers. During the 1947s lawyers stressed the dangers of research and insisted that willing consent should be obtained, although it was presumed that children were too young to give consent and consequently banned from participating from research. Traditionally, children were not allowed to consent for themselves for medical Children traditionally were not allowed to consent for themselves in terms of medical procedures and even for the simplest procedures. Today, there are three approved models of consent for children. First, children who are classed as competent, which are sometimes called minors may provide consent on their own. Second, children may provide an assent with parental consent and third, some children, due to their developmental stage or age cannot provide consent until parental consent is sought. Critically, this can raise serious ongoing challenges and some of the difficulties can arise from assessing competence, best interests as well as, motivations. As well as dealing with conflict between children, parents and or with children and youth, many of which may be living on the street or in a crisis situation, to name just a few examples. Children are traditionally considered more vulnerable than adults and this is because of their lack of competence to take part in making decisions. This could be especially around complex issues, such as health care and inclusion, in research. This vulnerability means that parents/ guardians, educators and health care professionals must be trusted to act in their best interests and make decisions for them. Moreover, this vulnerability has often meant that some children are simply excluded from research which is often in short-sighted attempts to protect them from harm. Consequently, this has resulted in excluding children from research and in research, failed to learn about children and to develop better and new ways to treat, approach and protect them. Alderson (2004) states that Ethicists teach the rules for ethical research are based on three main ways of thinking about what is good research: the principles of doing good research because it is right and correct thing to do. Rights based research involves respect and childrens rights, such as providing for basic needs for example, healthcare and education. Protection from child abuse and discrimination and participation is vital during ethical research in having their own views listened to and respected by adults. This is based on good research, rather then relying wholly on adult principles and values. The best outcomes based ethics basically means, working out how to avoid or reduce harm and costs. Researchers may produce very misleading results that are produced in policies that could damage childrens lives. Researchers may upset children by worrying them by making false promises or betray them. Critically, moral questions about power, honesty and respecting people can arise throughout the research process. Although a problem, often seldom mentioned by ethicists, is a risk on published research reports that increase stigma and disadvantage children and young adults. However, these reports can help researchers address such risks and problems and learn how to deal with them. An actual research that wasnt properly planned and a particular ethical issue uncovered was when, as stated by Dennis, 2009 A Japanese graduate student, was translating at a parent/teacher conference and the teacher asked her to pass along comments to the parents that Hanakos thought were rude. She did not want to do it. She intervened covertly because she did not pass along the comments as they had been expressed by the teacher, but she pretended to do so. She tried to make the point the teacher was making, but in a much more polite, positive, and from Hanakos perspective, acceptable way. Critically, this issue would have failed to demonstrate the teachers irritation and pose an ethical risk, as this interpersonal intervention was not inclusive. It could pose a potential harm, as it failed to promote moral and social values and follow ethical standards that promote the values that are crucial to collaborative work, such as mutual respect and trust, especially when working with child ren and young people. Another actual research that the researcher planned well for ethical issues was that off, Naz Rassool. Rassool (2004) was interested in working with a group of 14 and 15 year olds that raised several ethical and practical issues. Rassool felt that the pupils should not be exploited emotionally due to the nature of the work as the pupils were in a critical phase of their development. The research had to be very sensitive through its investigations of identity formation. Therefore, the ethical issues were paramount and persisted throughout the research. Rassool found the most effective way to address the theoretical research question to the pupils, incorporating the concepts of religion, knowledgeability, social change and individual reflexivity, all provided Rassool the theoretical framework. To generate a common understanding of the purpose of the research, Rossool conducted a seminar with staff involved, which addressed the aims of the research, ethical issues and the purpose of the activities. Other ethical issues, revolved in receiving parental consent and whether this as absolutely necessary, if the activities formed a part of the teaching programme. However, since the ultimate aim is to answer research questions it is crucial that all ethical issues are applied throughout. Critically, however when working with children and young people, it is normal protocol to seek parental consent, especially when conducting research. Rossools research promoted the aims of research; followed ethical standards and promote the values, which are essential for collaborative work, such as mutual respect, trust and fairness. It promoted moral and social values. Research heavily relies on the public to take part in the research and if this cooperation is to continue, then researchers have to keep high ethical standards. Alderson (2004) states public anxiety about the removal of childrens organs without consent, partly for research shows how research ethics, consent and rights may change, especially when children are involved. Similar changes may occur in social research and therefore, it is crucial to gain foresight about social research from the hindsight of medical research. Critically many medical journals refuse to publish these reports that may not have the backing of ethical committee approval and therefore, researchers need to keep abreast of the ethical standards. Gaining ethics committee approval can take time and can protect people who take part in the research and protect them from litigation and criticism. The extent researchers can plan for ethical issue is by involving children and young people and should only be conducted when the research question posed is crucial to the well-being and health of children. Ethics help researchers to be more aware of hidden problems, but do not always provide the right and easy answers. However, a research procedure which is not intended directly to benefit the child subject is not necessarily either unethical or illegal. Such research includes observing and measuring normal development and the use of healthy volunteers in controlled experiments. The participation of children is indispensable and this is because the information available from research on other individuals cannot answer the question posed in relation to the children. Therefore, the study method is appropriate for children and the circumstances in which the research is conducted, provides for the emotional, physical, emotional and safety of the child. The challenges relating to ethical and consent issues involving children and young people in research are numerous and require careful consideration and yet are not insurmountable. Critically, as a priority, researchers must engage with the legal, moral and ethical imperatives offered by UNICEF. As Alderson quoted, that Rights based research involves respect and childrens rights and as part of the UN Convention on the Rights of the Child in particular. The researcher needs to give diligence to Article 12, and the article due and diligent consideration in its entirety, by respecting the views of the child. Researchers must not only commit to inclusive practices, but also maintain assiduousness in ensuring that children and young people are respected participants in the research process, from selection of methodologies to the dissemination and reporting of results. With these guidelines in mind, children should be offered opportunities to genuinely participate in research. When adults are making decisions that affect children, children have the right to say what they think should happen and have their opinions taken into account. Ethical considerations are paramount in childrens research and management of these considerations can be very influential on the research that is ultimately completed with children and young people. The major issues discussed include, protection and safety versus participation, the role of ethics committees and the impact of consent processes. In summary, negotiating ethics approval and access to children and young people remains a major challenge. More attention needs to be given to facilitating information and understanding participatory research across all groups involved to minimise culture clashes and increase the understanding of the nature of participatory research. As Dennis, 2009 quotes There is one ethical principle that worked differently: all peoples voices should be included in decision making thus those who oppose egalitarianism should not be allowed to make decisions that limit the inclusion of others voices. In this case, there is no way to achieve egalitarian inclusivity with people who would limit the egalitarian and inclusive treatment of others. Thus, the two aspects of this ethical principle do not contradict each other and do not need to be criticised on these grounds. The extent researchers can plan for ethical issue is by ensuring the adoption of methods which are respectful to the children and is also crucial that researchers take ethics seriously. This may mean researchers moving away from traditions that in the past may have considered children as unthinking human beings. Instead, it places the emphasis on respecting children as dynamic people, which makes this method more realistic and productive. This is consequently classed as ethical, as most ethics encourage research methods with children participants. Word Count: /2,500

Predators and Prey in Upton Sinclairs The Jungle :: Upton Sinclair Jungle Essays

Predators and Prey in Upton Sinclair's The Jungle Throughout Upton Sinclair's The Jungle, the author demonstrates the greed of Capitalism and how it gives politicians and businessmen the ability to exploit the immigrants population. Sinclair's main purpose in naming the book, The Jungle, is to put the reader's focus on the heartless politics of Capitalism. If he had named the book Stockyards or Packingtown, a person's concentration may be solely on these places. It is evident that Capitalism does not equally distribute the industries ruling, but rather allows certain groups to dominate the workers. The businessmen and politicians took advantages of this right and did not allow the immigrants to respond. They treated them very poorly, often working them so hard that they died or suffered from life long injuries. Since the story's main setting is in Packingtown, the reader is familiarized with this town and is engrossed with its surroundings. With the title The Jungle, the reader will want to closely examine why Sinclair c hose this title instead. With another name, the reader might have been inclined to get distracted by the gruesome details and not have realized the Socialist concept that he was trying to convey. This title was necessary to enthrall the reader's mind to think about his purpose. The life in Packingtown resembles the jungle life because the weak and the old are rejected, while the strong and the young are wanted for awhile, which is the main idea in Social Darwinism. "Here was Durhams's, for instance, owned by a man who was trying to make as much money out of it as he could, and did not care in the least how he did it; and ranged in ranks and grades like an army...each one driving the man next below him and trying to squeeze out of him..." (63). In the jungle, it is evident that the animals care little of other species when they kill. heir main motive is to capture food. As is the case, for the politicians and businessmen, who gain immense power through Capitalism. These men manipulated the immigrants to become successful, which was their main objective. "Jurgis talked lightly about work, because he was young...He was the sort of man the bosses like to get hold of.

Major Problems in Mexican American History by Zaragosa Vargas :: American Citizenship Equality History Essays

Major Problems in Mexican American History by Zaragosa Vargas Vendidos or the sold out ones by Luis Valdez is an enlightening film about the Mexican struggle for survival in the United States. It is thought provoking and challenges the viewer to question some of the history and values that American education has engrained into our lifestyle. Although, the film is only about twenty-five minutes long, it is packed with symbolism and information about the Mexican history in the US. In particular, the film explores the Mexican identity issue. The film opens with Amano Sancho who invites us to look at his shop when Ms. Jiminez walks into the door looking for the perfect Mexican model to take to a governor’s dinner. Sancho is excited to see a Chicana in his store but when he pronounces her name in Spanish she is quick to correct him. Ms. Jiminez she responds in an English accent. This scene has a lot of meaning because we gather that she was assimilated to the Anglo culture. She does not want to associate with her Mexican roots. She insists on being a proper American representative, but she is looking for a Mexican model during her lunch break. She presents Sancho with some stipulations he must be a Mexican she states, "But this one is too dark. I’m looking for a beige one." This is yet another indicator of the detachment Ms. Jimenez has from her culture. I believe she wants a light Mexican so that he can he can be versatile and mix in with the crowds. In Major Problems in Mexican American History by Zaragosa Vargas, we learn that Mexicans struggled to be considered American citizens. Even with the seizure of their lands and the Treaty of Guadeloupe Hidalgo Mexicans were still mistreated and abused simply because of the color of their skin. Mexicans learned that it was in their best interest to try to adapt to a new environment. As a result many tried to marry Spanish men or marry men of a higher social-economic status. There is a belief that white means money, so if you can’t marry a well-off man than you must lighten the race. Ms. Jimenez in Los Vendidos, was a light woman herself and made the transition into the white world a lot easier than one of her darker ancestors perhaps. When Sancho states that she likes a little milk in her coffee he is not only referring to the lightening of the race, but he also talks about her admiration of the American culture.

War Poems: Totoy’s War, State of Siege, and War is Kind Essay -- Totoy

â€Å"Totoy’s War† by Luz Maranan, â€Å"State of Siege† by Eric Gumalinda, and â€Å"War is Kind† by Stephen Crane Throughout our history, both recorded and unrecorded, there have been countless violent battles fought. From small skirmishes to full on declarations of war, humans have been involved with battling on another for all the reasons that they have. The only thing alarming is that, as time and technology progresses, the number of casualties and collateral damage have been increasing as well. In addition, the implications to the human mind, brought upon by the excessive violence, can be equally damaging. With that being said, the psychological implications brought upon by war can be reflected in several art forms, such as poetry. War poems usually deals with how the persona of a particular poem, reacts to life altering events such as war. â€Å"Totoy’s War† by Luz Maranan, â€Å"State of Siege† by Eric Gumalinda, and â€Å"War is Kind† by Stephen Crane are just three examples of the many war poems that exist. Each of the poems conveys different messages, as well as utilizing different methods to convey the said message, despite having one common theme. The Fear of the Children â€Å"Totoy’s War† by Luz Maranan is easier to read poem, as compared to the other two poems mentioned. The poem is about the fear that people have during war times and how it affects various people, of all ages. The poem itself has no subliminal message that it wants to portray to its readers and is very direct with the matter of war – no use of metaphors, ironies, or difficult figurative language, whatsoever. The dramatic situation in the poem is that a child, Totoy, came to the persona asking â€Å"Is there a war?† (Maranan 2) with fear in his eyes. The persona then goes into c... ..., as well as the readers. Stephen Crane’s poem in contrast, uses irony to try and convey the message about the ugliness war brings. Eric Gumalinda’ poem on the other hand, is the one that is sort of off-tangent to the two. This poem in particular, shows the readers a glimpse of what is happening on a damaged person’s mind. It shows the readers a first-hand view on what people during war times could do, and all their intentions. Works Cited Crane, Stephen. "War Is Kind by Stephen Crane." About.com Poetry. About.com, n.d. Web. 7 Feb. 2015. . Gumalinda, Eric. Lyrics from a Dead Language poems 1977-1991. Manila: Anvil Publishing Inc., 1991. Print. Santiago, Lillia. In the Name of the Mother: 100 Years of Philippine Feminist Poetry (1898-1989). Manila: University of the Philippines Press , 2002. Print.

Two Themes of George Bernard Shaw’ s Plays “Arms and the Man”

Arms and the Man is one of George Bernard Shaw†s successfully written plays that have become predominant and globally renowned. Shaw†s play leads itself to two themes that people can relate to, which are the importance of war and the essentials to true love and marriage. These themes are interwoven, for Shaw believed that while war is evil and stupid, and marriage desirable and good, both had become wrapped in romantic illusions which led to disastrous wars and also to unhappy marriages. 1 The theme of war applies itself into the plot within the first few pages of the melodrama, when the Bulgarians are at war with the Serbs. Romance is portrayed by the humorous and ironic relationships of Raina, Sergius and Bluntschli. Unfortunately, due to society†s lack of comprehension and failing to learn from our past errors, we are destined to repeat the majority of them. Another act of ignorance found in this play is the attitude of the Petkoffs towards their material advantages and their possessions of wealth, bringing them personal superiority. Arms and the Man is â€Å"as fresh and up-to-date today† as when Shaw first produced his play in 1894. 2 War is an unfortunate condition that exists when a group feels its vital interests are at stake and seeks to impose its beliefs or control on a rival group through the use of overt force. Shaw was a socialist and an ardent pacifist. 3 He did not agree to the idea of war, and he wrote about it to warn us, future generations, not to commit the same crime. The romantic view of war (he held) is based on the idealistic notation that men fight because they are heroes, and that the soldier who takes the biggest risks wins the greatest glory and is the greatest hero. Raina had imagined war as an exciting sport; after talking with Captain Bluntschli, one of the defeated, she now sees it as a dreadful reality. 5 Sergius, too, has learned something of the realities of war, and is so disgusted by them that he has sent in his resignation, saying ‘Soldiering†¦ is the coward†s art of attacking mercilessly when you are strong, and keeping out of harm†s way when you are week. â€Å"6 This theme of war helps Shaw†s Arms and the Man to continue as a fresh and current play, as it was in 1894. The battle of Slivnica was remarkable mainly for its surprise ending wherein the Bulgarians defeated the invading Serbians much more by good luck than good management, and went to ally themselves with Austrian Hungary thereby bringing World War I one small step closer. 7 Many other wars have taken place since then, and yet man has still to learn that war is not the answer. The romance in the play is portrayed by the humorous and ironic relationships of Raina, Sergius and Bluntschli. In Arms and the Man Raina Petkoff intends, at the time the play opens, to become the wife of Major Sergius Saranoff, who is then away fighting the Serbs. News has come home to Raina and her mother that Sergius has ridden bravely at the head of a victorious cavalry charge, and Raina rejoices because she can now believe that her affianced is ‘just as splendid and noble as he looks! That the world is really a glorious world for woman who can see its glory and men who can act its romance! † In the opening scene of the play, after adoring Sergius† portrait, Raina goes to bed murmuring ‘My hero! My hero! † This is a romantic view of life, but then reality suddenly breaks in upon her. An enemy solider, Captain Bluntschli the â€Å"chocolate-cream soldier†, escaping from gunfire in the Bulgarian countryside, scales the balcony of a mountain estate and lands in the bedroom of a young woman whose father and fiance are fighting on the front. He is desperate through exhaustion and fear, and Raina sneers at him. Nevertheless, when the pursuers come to search the house, Raina hides the fugitive and denies having seen him. She also feeds him chocolates, they are his passion; he carries them – like all professional soldiers, he says – into war instead of bullets. Bluntschli is Shaw†s affectionate parody of a Swiss pragmatist, level-headed and unemotional. It amuses Shaw to discombobulate him by placing him, initially, in a situation where his reasonableness cannot help him much. Raina no longer thinks of war as a romantic game, nor does she any longer think of marriage as the mating of a beautiful heroine and a ornamental and fickle Sergius. She takes as her husband the plain Bluntschli, whose common sense and six hotels in Switzerland will give her stability and comfort. The realities of love and marriage become one of the most frequent themes in Shaw†s plays throughout the remainder of his long life. 9 The complexities of love and marriage has not changed much over the years. For example, love and relationships were just as obscure in 1894 as they are in 1998. This makes Shaw†s play recent and the issues it deals with are understandable. Shaw believed that it was foolish to act as though the possession of wealth, or any other material advantages, is a sign of personal superiority. People may not any longer think it impressive to have an electric bell in the house, but there are countries nowadays where families with television sets and motor cars feel just as stupidly proud as the Petkoffs did with their bell and library. 10 Many people world-wide today consider themselves above others and look down on those with less materialistic possessions, as if they were inferior. Having more materialistic possessions and wealth does not necessarily mean it will bring you happiness, this is not the reality of life at all. As a mater of fact, those with less materialistic treasures tend to live a happier and peaceful life. This is because their efforts are not concentrated on wealth but rather on family and friends who support each other. Money and wealth can control a person to become greedy and require more. It is much better to live a life of harmony and peace, blessed for what to have, than to live worrying about the things that you do not have. That is a lesson Shaw is trying to teach us. We should learn from the Petkoffs and acquire a better attitude towards life and its materialistic treasures. If history repeats itself, and the unexpected always happens, how incapable must Man be of learning from experience? † – George Bernard Shaw. Furthermore, Arms and the Man is â€Å"as fresh and up-to-date today† as when Shaw first produced his play in 1894. Shaw†s play leads itself to two themes that people can relate to, which are the importance of war and the essentials to true love and marriage. The theme of war applies itself into the plot within the first few pages of the play, when the Bulgarians are at war with the Serbs. Romance is portrayed by the humorous and ironic relationships of Raina, Sergius and Bluntschli. Shaw believed that it was foolish to act as though the possession of wealth, or any other material advantages, is a sign of personal superiority. Moreover, Arms and the Man is a successful play and will continue to prosper due to the nature of its themes, war and romance being contemporary with today†s society. Perhaps Shaw's best ability might have been his ability to attract attention to himself, his ideas, and his works. This ability never failed him.

Meaning of Life and Thanksgiving Essay

As the first pilgrims arrived at Plymouth Rock and had a feast with the Indians, they shared a moment of thanks together. They gave thanks for all their blessings, thus, creating our lovely day of Thanksgiving. When Thanksgiving is thought of, the first thing that comes to mind is turkey and a plentiful amount of food. Thanksgiving to me, is the time to be together with the ones you care about. Coming together for a day to just be with each other and to catch up is what Thanksgiving means to me. Family should be with each other to share memories and to realize the plentiful amount of blessings they have been given. Thanksgiving is not only a day for gorging on food or falling into a food coma, but talking with each other and just being glad to be with one another. Having family during Thanksgiving is a crucial part in my life. Having all of my relatives in one place for one day to talk and have fun with them makes Thanksgiving extra special for me. It is one of the few days of the year that I get to see everybody. The turkey, yams, cranberry sauce, mashed potatoes is just the icing on the cake. Everybody in my family loves the food. We eat and eat until we can’t eat anymore. My family has a tradition of playing soccer afterwards but that goes only so far due to our full stomachs. My cousins and I play a friendly game of poker, afterwards our failed attempts for soccer, for first dibs on dessert. After a good game of poker, my cousins and I look for ways to entertain ourselves meanwhile the adults talk about their lives and brag about their kids. Society today makes Thanksgiving look like a day just to eat. As society advances the meaning of Thanksgiving deteriorates into a secular holiday. The meaning of Thanksgiving seems obsolete. I truly believe that Thanksgiving should be refreshed in its meaning and should be celebrated with family and love. As people come together to share a special day in our history, this should be a day which people will not take for granted.

Providian Trust

(1) What key issues and challenges led to the initiation of the Access Plus project? Please think about the external vs. internal and business vs. technological aspects of the issues and challenges.From an internal point of view, Providian Trust board members felt that the trust’s information system was outdated and therefore the day-to-day activities, which could be done more efficiently with a new software and process, were taking long periods of time and lots of resources. Per example, generating a financial report for a client would take the effort of several trust operators from the front office and back office which is an excess of human resource, and would take about 3 months to generate it.Clients felt they didn’t have to wait so much for a report. These kind of complain were making Providian Trust look bad against their competitors, who took considerably less time doing the same activities. Technological speaking, the Access Plus project has a big challenge. Ac cording to the information provided, the trust officers are very old dated when it comes to PC usage, some of them don’t even use one.One of the biggest division of Providian Trust (Pension & Institutional Trust Services) had the largest amount of full time employees (FTE) yet they were losing money, that’s why another important issue that led to the initiation of this project was the amount of money that was wasted by wrong handling of processes. Since trust officers usually gave late or inaccurate statements, the company was giving around 2 to 5 million $ a year in compensating wages.(2) What organizational changes that the company should have made (but failed to do) before and during the project to ensure the success of the Access Plus project?This project was basically a change initiative project. To have an effective change implementation, a careful evaluation of the problem needs to be made to begin with. I believe the team leader, Michael LeBlanc, understood the problem well but failed to properly select the change initiative team and also failed to create a sense of urgency among the organization regarding  why the change was needed. To have an effective change team, champions and helpers from every step of the organization need to be chosen.Per example, by completely ignoring the 240 IT personnel (even when IT was an essential part of the project, if not the most essential), the change team was missing important members and that made it lack credibility. The employees and trust officers were not convinced from the beginning about why the change was needed, therefore they didn’t believe in it and they didn’t even put in the effort. They also should have done a better selection of the program, focusing more in the company’s needs then in the competitor’s status.(3) What were the strengths and weaknesses of Providian’s approach in managing the project?As far as strengths go, I would only think that havin g the funds ready to make the project is one of them and also having a leader convinced that the change is needed. When it comes down to weaknesses we have lack of communication between change teams. Also, the employees are not convinced about the change and most of them were resisting it until the end. Another weakness is the lack of computer knowledge from the staff and trust officers and also how behind the IT staff was regarding the installation of computers. And lastly, informing employees that some of them will be let go off after the change, created stress in the job and made it harder for the initiative to be effective.(4) How would you evaluate the role (good or bad) that the internal auditor Peter Storey played throughout the project? Do you agree with him, why and why not? (if you were in his role what would you have done differently?)Should he be fired, why and why not?I believe Peter Storey played a good role. His job was to audit the system and give an unbiased opinion . It was his opinion that the proper controls were not in place to implement the change and I also share that view. In his report he states 13 identified risks that were not communicated to Walsh by LeBlanc. I would have sent this report to the CEO as well. I don’t think he should have been fired since he was informing his point of view and seemed  very valid. I believe the CEO made this decision without the proper information, and he also wanted the implementation to happen so he chose to follow the external audit.(5) If you were in charge of the project, what would you do differently? What have been your experience and observations of IS projects in your organization? If you were in charge of a healthcare IS implementation project in your organization, what would be the top three things-issues on your agenda list?I would’ve created a bigger sense of urgency regarding the need for change. It’s a critical aspect for a change initiative to be successful, otherw ise people don’t believe in it and its doom to fail, or work inappropriately. I would have chosen a more qualified steering committee (seeing as they didn’t feel accountable for what they were doing).I have never been part of a IS project, however I think my top three things would be: A. Properly training staff training in IT basic. B. Selection of a well varied change team and a good planned objective, easy to share with the staff. C. Open communication channels between the organizational line, from back staff to change champion. When these kind of changes are being implemented, most of the times the lower level has a better view of the issues that occur than the higher level.

Ethics of hunting Essay

Is hunting ethical? As a hunter myself, growing up in a family of hunters, I never answered the question correctly. When asked the question â€Å"is hunting ethical? † I would rattle off information and statistics about wildlife population control and the environmental information gathered by hunters, but I seemed to be missing the point completely. As it was recently pointed out, it was like I was being asked what time it was, and answering the date. I wasn’t incorrect; rather, I was just answering the wrong question. Instead, I needed to look at what the actual question was; is the act of hunting ethical, and if not, what are we doing to prevent the mistreatment of animals? From a moral standpoint, anti-hunters deem hunting as barbaric. It is a reversion to one of the most primal tasks that humans had to perform. Today, however, anti-hunters believe that the act of hunting is an unnecessary evil that can be tackled much more humanely. This entire argument, however, is based off of everyone persons’ definition of the word â€Å"hunting. † To my family, and myself, the idea of hunting means that food is going to be on the dinner table. It  means that we are going to kill an animal, butcher it ourselves, and eventually eat the meat of our harvest. It is an appreciation of the wild animals; the ones placed on this Earth to roam the hills and graze the grass, rather than the ones grown in barns and factories. It means utilizing every part of that animal to our best ability, and wasting nothing. We even go as far as to donate the brain and heart of the deer to the local high school for use of dissection in science laboratories. We appreciate the animal in every way we can. It has given us everything (literally) that it has, and we will respect  this animal for a time far longer after it’s depart from Earth. My family doesn’t tree stand hunt. This is the act of climbing high into a tree with a â€Å"tree stand† and sitting up there as we wait for an animal to pass below us. This is an extremely unfair advantage in hunting, for it gives the hunter almost complete stealth. Deer are not biologically programmed to look for danger in the trees; there are no known threats to deer around buffalo that live in the trees. We think that it provides an unfair advantage to the hunters that use then. We believe that if we’re going  to take an animal’s life, we’re going to give it the ability to see us before we do, so that it has a fairer chance to run. I even prefer bow hunting to gun hunting. It’s more of a challenge, not that hunting should be a game, but rather it makes it easier for the animal to spot us and escape. If the animal gets close enough to allow me to take the shot, I justify it as a case of â€Å"survival of the fittest. † We do not antler hunt; the act of going out hunting with the intent of killing the deer with the largest antlers, only for the antlers. We eat the meat, not the antlers. I cannot speak for other hunters, but my family and myself do not find a purpose in hunting based on the points on the deer’s head. We have no preference of buck or doe; the meat is all the same to us. We enjoy eating the meat, and that is why we hunt. It is healthier for people, steroid free, and it comes from animals that have been able to live their life in the wild thus far. Hunting, to myself, is everything I just listed. The Merriam-Webster Definition is â€Å"to chase and kill (wild animals) for food or pleasure,† but I remove those last two words. Personally, I find no  enjoyment in the taking of a life. The first animal I ever hunted, a bird, I killed, and cried. I cried and I cried and I cried at what I had done. It was such a powerful feeling knowing that one moment that bird was living, and the next moment it was not, and I was the reason for that. It was such a waste for me to have done what I had; I wasn’t going to eat the bird, I had no use for it. Hunting should be for usefulness: food, clothing, necessity, but it should not be a game that toys with the lives of animals. This doesn’t mean I’m against hunting however. Obviously with everything I have listed prior I would appear to have contradicted myself. I believe that hunting is acceptable in the form of 1 / 3 usefulness. These are all ethical thoughts that anti-hunters propose to hunters. Some post pictures of Bambi the deer, hoping to lure in those who are indecisive or on the fence about the position they take on hunting. Anti-hunters will play on the ethos of those who believe that hunters kill baby animals, setting hunters up to look like immoral people. Often times I hear people ask me how I could kill ababy deer, and take it away from its mother who â€Å"loves it. † With those questions, I find myself frustrated at people’s ignorance. A hunter cannot hunt a fawn; it’s illegal to kill an animal with spots (specifically speaking, baby deer). Additionally, people are unaware of the nature that is animals. A mother deer will fight to the death for her fawns if they are faced with the dangers of a hungry coyote. However, a mother deer will eat all of the leaves off of the only bush in the forest, leaving her fawn to starve, without blinking an eye. Animals think differently; only in rare cases do wild  animals actually have human attachments to each other. Anti-hunters sometimes try to display hunters as horrible people for killing animals, but this only can bring me to the conclusion that all anti-hunters are vegetarians. If it’s truly barbaric for us to go out and hunt what we eat, then the only solution to this animal cruelty is to not eat the animals at all. It is not ethical to justify eating processed meat from animals who never see the light of day, are routinely injected with steroids, living shoulder to shoulder in crowded slaughter houses, with their  only purpose in life being to die for our meals, and say that hunting is immoral. The wild animals at least have a fighting chance; they have an ability to run, to reproduce at their will, to eat the fresh grass and drink fresh stream water. They are not cooped up in a cage or stall, living in deplorable conditions with their only purpose in life to die at our will. Although it is unfortunate that some wild animals face death earlier than others, the alternative of a slaughterhouse cannot be deemed as ethically more just. Questions that are posed towards hunters about how they are being unethical can also be turned  around to ask what anti-hunters are doing to protect these animals they feel are being morally and ethically wronged. Are they vegan? Animals and the products they produce do not come easily. Milk cows and egg chickens spend their whole lives in a barn. Unless they buy their milk and eggs from the local free-range grass fed cows and chickens down the road, they are contributing to the large mistreatment of animals of the food industry of America. Do they own nothing leather? Again, these animals are grown and harvested for the sole purpose of leather production. A lot of leather  products sold in the USA are shipped from China, where horribly graphic YouTube videos can be found showing Chinese leather workers skinning animals alive. One cannot go as far as to say that they â€Å"don’t own Uggs† so they don’t own leather. Leather is found in things like sneakers, cars, and accents on clothing, purses, and shoes. Were their houses recently built on land once inhabited by these creatures? The destruction of animal habitats leads to more animal deaths each year than hunting does. If an anti-hunter were to hit a deer with their car, destroying the front end, I’m estimating that a fair  amount of them would initially be furious with the circumstance, NOT because they killed the deer, but rather because they totaled their car. This deer, roaming throughout what used to be its natural habitat of forest and trees, is now forced to walk across streets and areas of traffic. It is inconvenient, however, when the deer walks across the street at the same time a car is driving by, and a collision occurs. I’ve gotten away from the actual topic at hand. The original question was â€Å"Is hunting ethical? †. I suppose if one feels that taking the life from something is immoral and unethical, than no, hunting is  not ethical to that person. However, I would like those who believe hunting isn’t ethical and anti- hunters alike to consider what I have just proposed to them. I would like them to take five5 minutes of their time to do some self-reflection, and question whether what they do in their everyday life is really ethical for the animals. It only seems fair that if someone is to be calling me out on being barbaric and cruel towards animals, that they themselves are doing everything in their power to ensure that the animals around them are being treated as fairly as possible. It would be a common  2 / 3 case of the pot calling the kettle black if one were to discover otherwise. In summation, the question â€Å"is hunting ethical? † will never be a black or white answer. There are many shades of grey that come with many degrees of opinions. The point that I am trying to get across to those who disagree with hunting however, is to take some time to self reflect before we are so quick to judge others. Take time to think about what each of us is personally doing for the well being and fair treatment of animals, before we quickly judge hunters as immoral people. POWERED BY TCPDF (WWW. TCPDF. ORG).

Accounting Environment Essay

Learning Outcomes At the end of this chapter the students should be able to: ?Explain the meaning and purpose of accounting ?Describe the role of accounting as a information system ? Describe why accounting is considered as the language of business ? Assess the impact of external environmental factors on accounting Introduction Accounting has evolved and emerged as most other fields of human activity in response to the social and economic needs of society. Today accounting is moving away from its traditional procedural base, encompassing record keeping and related activities towards the adoption of a role which emphasizes its social importance. In this context, this introductory chapter of the course manual deals with the definition of accounting, use of accounting as an information system and the language of business, users of accounting information and the impact of external environment on accounting. Definition of Accounting The question what is meant by accounting has not been answered precisely. Instead there are many definitions on accounting. Some of these definitions are considered in this section to identify the purpose and functions of accounting. The Committee on Terminology of the American Institute of Certified Public Accountants (AICPA) formulated the following definition on accounting in 1941. Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof. This definition of AICPA, USA has been quoted for many years. However, it defines accounting only from the point of view of what it does. Hence, it does not clearly establish the purpose of accounting. On the other hand, the following definition provided by the American Accounting Association (AAA) in 1961 emphasizes the broader perspective of accounting. This definition focuses on accounting as an aid to decision-making. Accounting is the process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of the information. In 1970, AICPA of USA provided the following definition on accounting with reference to the concept of information. The term ‘quantitative information’ used in this definition is wider in scope than financial or economic information used in previous definitions. Accounting is a service activity. Its function is to provide quantitative information primarily financial in nature about economic activities that is intended to be useful in making economic decisions. Both definitions of AAA and AICPA show that accounting is considered not merely with record keeping. Instead it involves with a whole range of activities. These two definitions emphasize on using accounting information for decision making purposes. Both internal parties of an organization (e. g. managers) and outside parties (e. g. owners, creditors, government) use accounting information in making decisions that affect the organization. Although these definitions have looked at accounting from different perspectives, they have been able to set the boundary of accounting. They have established the nature of accounting and the purpose for which it is used. Hence, based on these definitions, it can be said that accounting is primarily concerned with the provision of information to various stakeholders of an organization to be used in decision making. Accounting as an Information System AAA definition on accounting implies two phases: (1) identifying and measuring economic information and (2) communicating economic information to users (stakeholders of an organisation) for decision making purposes. These two phases show that accounting acts as an information system in an organisation. The accounting process involves recoding and processing of transactions and events of an entity that had occurred during a specific period of time, and communicating the information relevant to processed transactions and events to aid decision-making of various users of accounting information. As an information system, accounting links an information source or transmitter (preparer/s of information), a channel of communication (financial and other statements/reports) and a set of receivers (users of information/stakeholders of an organization). The Figure 1 shows how accounting functions as an information system in business and economic decisions. In the accounting system, transactions and events are the input and the statements of reports given to decision-makers are the output. Figure 1 Accounting as an Information System in Business and Economic Decisions Data Source: Lal, J. (2005), Corporate Financial Reporting: Theory and Practice, second edition, Taxmann Allied Services (Pvt) Ltd, New Delhi. Accounting as the Language of Business Accounting is often called the language of business because it is considered as the main mean of communicating information about a business. This reference to accounting as the language of business is observed by Ijiri (1975) as follows: As the language of business, accounting has many things in common with other languages. The various business activities of a firm are reported in accounting statements using accounting language, just as reported news events are reported in newspapers, in the English Language. To express an event in accounting or in English we must follow certain rules. Without following certain rules diligently, not only does one run the risk of being misunderstood but also risks a penalty for misinterpretation, lying or perjury. Comparability of statements is essential to the effective functioning of a language whether it is in English or in Accounting. At the same time, language has to be flexible to adapt to a changing environment. A language broadly has two components: symbols and rules. In accounting too, these two components are available. In accounting, numerals and words, and debits and credits are accepted symbols and they are unique to the accounting discipline. The rules in accounting refer to the general set of procedures followed in creating financial information for an entity. Anthony and Reece (1991) draw a parallel between accounting and language as follows. Accounting resembles a language in that some of its rules are definite whereas others are not. Accountants differ as to how a given event should be reported, just as grammarians differ as to many matters of sentence structure, punctuation and choice of words. Nevertheless, just as many practices are clearly poor English (language), many practices are definitely poor accounting. Languages evolve and change in response to the changing needs of society, and so does accounting. Users of Accounting Information There is an array of users (or stakeholders) who make use of accounting information for decision making. These user groups include present and otential investors, managers, employees, lenders, suppliers, customers, analysts, media, government, and the general public. However, with the broadening of the accountability of organizations, they are accountable to a large group of stakeholders, some of them not clearly known or identified by the organizations. These users can be broadly categorized as internal and external users of accounting information. The term ‘internal u sers’ refers to parties within an organization that make decisions directly affecting its internal operations and this category usually includes managers and employees of an entity. All other users can be grouped under the term ‘external users’, which refer to parties outside the organization that make decisions concerning their relationship to the organization. These two major classifications of users have led to a distinction between two main areas of accounting: financial accounting and management accounting. The primary concern of financial accounting is to provide information to external user groups. On the other hand, the management accounting is primarily concerned with the provision of information to internal user groups. These users have diverse information needs. However, among these diverse needs too, there are common information needs. The financial statements of an entity that provide information about its financial performance, financial position, and changes in financial position address these information needs common to all users. As these financial statements are prepared to meet the information needs of a cross-section of users, they are known as common-purpose (general-purpose) financial statements. However, these financial statements do not provide all the information that users need to make decisions since they largely portray the financial effects of past transactions and events. The responsibility to prepare and present financial statements lies with the management of an entity. As general-purpose financial statements meet the information needs of users who are unable to command the preparation of financial reports of an entity, the government has imposed regulations to govern these financial statements. These regulations are intended to protect the public interest. External Environmental Factors influencing Accounting The pace and change in external environmental factors have a profound influence on business organizations and the way in which they are managed. These factors could be social, economic, political, legal or technological. Accounting, as the language of business and its information system is also affected by these changes. The changing conditions in the external environment have confronted accounting with a number of challenges that should be recognized, accepted and addressed to ensure its relevance and usefulness. This has made accounting to change and grow over the years to meet social requirements and to guide business and industry requirements. Thus, understanding accounting requires understanding the environment within which accounting operates and which it is intended to reflect. The society has been subjected to political, social, economic and technological change. These changes have resulted in globalization, the rise of informed and selective customers, the development of information technology and etc. These changes in the external environment factors are reflected in business organizations through the shift in business types and cost profiles, increase in strategic decision making and greater emphasis on survival. The changing conditions within business organizations lead accounting to change in order to meet the new requirements resulted from these changes. The areas requiring changes in accounting include selection of data, information processing, dissemination of information, role of accounting standards, assumptions and perspectives of accounting, and uses and impact of accounting information. Thus, today’s rapidly changing environment is forcing accounting to reassess its role and function both within the organization and society. Although challenges imposed by different environmental factors on accounting could be discussed separately, they should be viewed from a holistic perspective. This is because the power of potential improvement lies in the cohesion of the changes rather than in individual items. The changing conditions in the business environment will shape the future for accounting. The environment within which business and accounting function operate has become increasing complex. One of its characteristic features is that many social, economic, political, legal and technological influences that create continual change in that environment and these in turn impact on accounting and its product, accounting information. However, it is sometimes criticized that accounting has not been able to keep pace with this changing conditions in the external environment. Summary This chapter provides an overview of accounting based on its nature and purpose, users of accounting information and impact of external environment on accounting. The primary objective of accounting is to provide information that can be used by the stakeholders of an organization (users of accounting information) in making their decisions. These decisions could have a bearing on the resource allocation process in the country and thereby on the economic growth and development of the country. However, the role and functions of accounting cannot be considered in isolation from the social-political-economic context within which it is operating. The rapidly changing external environment is posing many challenges to accounting and it needs to adapt to these changing conditions. This requires a continual process of renewal and improvement in accounting. References American Accounting Association (1966), A Statement of Basic Accounting Theory, AAA. American Institute of Certified Public Accountants (AICPA) (1941), Review and Resume, Accounting Terminology Bulletin, No. . American Institute of Certified Public Accountants (AICPA) (1970), Basic Concepts and Accounting Principles underlying Financial Statements of Business Enterprises, Accounting Principles Board Statement No. 4, Anthony, R. N. and Reece, J. S. (1991), Accounting Principles, Richard D Irwin. Ijiri, Y. (1975), Theory of Accounting Measurement, Research Report, No. 10, AAA. Lal, J. (2005), Corporate Financial Report ing: Theory and Practice, second edition, Taxmann Allied Services (Pvt) Ltd, New Delhi.