The story of stuff Essay Example | Topics and Well Written Essays - 500 words

The story of stuff - Essay Example In order to shock the reader into realizing the severity of the problems, the author has interspersed her discussion with some rather startling facts. For example she rightly says that the Government has failed in its responsibility to provide safety and security for its citizens. She maintains that out of the world’s 100 largest economies, 51 percent are corporations and 49 percent are countries. This fact has been stated by Sarah Anderson and John Cavanagh in their report entitled ‘Top 200: The Rise of the Corporate Global Power’ in which they compared the size and power of international corporate entities to the Governments of nations. What hope can Governments and people then have to save themselves from the caprices of corporations? In fact instances of Government lobbying on the part of corporations and their donations are so common that many people have simply given up thinking in the power of Government to reform society according to idealistic principles. That is why you see a low turnout on any election day. Leonard also maintains that in the last three decades, we have used up as much as one-third of the Earth’s resources (Hawkins, Lovins & Lovins, 4).

Drinking Alcohol Essay Example | Topics and Well Written Essays - 250 words - 1

Drinking Alcohol - Essay Example one’s drinking on any given occasion; physical dependence: Withdrawal symptoms, such as nausea, sweating, shakiness, and anxiety, occur when alcohol use is stopped after a period of heavy drinking; and tolerance: The need to drink greater amounts of alcohol in order to â€Å"get high.† (2001, 1) In this regard, the objective of the essay is to design an experiment to test whether drinking alcohol influences peoples tendency to become socially aggressive. An experimental hypothesis would be specified and both dependent and independent variables would be identified. Likewise, experimental and control conditions would also be stated. Finally, any experimental procedures that would help to ensure the reliability of your research would be proffered. Experimental hypothesis: Increased consumption of alcohol would give greater courage for shy and timid teenagers to express their love and even lose timidity to possibly take aggressive moves towards their object of desire. Experimental Process: Three separate samples indicated above would be asked to drink (or not drink) alcohol depending on the amounts indicated above. Then, samples would be asked to approach girls they have feelings for to express their feelings. The kind of expression of feelings (words, actions, behavior) would be measured, noted, and identified depending on the amount of alcohol

Traditional Costing Method vs ABC

Traditional Costing Method vs ABC Introduction In this essay we will discuss the traditional costing method and consider the alternative method offered by Activity Based Costing (ABC) technique. We will discuss how the two methods differ from each other and also from the direct costing systems. The essay will also evaluate the value added by each costing system within a company’s decision making process, in terms of the accuracy of information they provide. Cost systems differ in terms of which costs are allocated to the cost objects i.e. product, service etc and also in terms of their levels of allocation ingenuity. There are three main cost systems in existence, namely, the direct costing system, the traditional absorption costing system and the activity based costing system. The direct costing system as suggested by its name, only allocates direct costs to the products or services; it does not attempt to allocate indirect costs. Therefore, it reports only the contribution attributable from the product or service towards indirect costs incurred by the business. It is often referred to as a partial costing system. The direct costing method is only pertinent for decision making process where the indirect costs are small part of the overall organisational costs or does not fluctuate greatly to changes in demand. Both the traditional and ABC system assign indirect costs to the product or service to give full costing information to the organisation in its decision making process. As illustrated in figure 1.0 above, there are two systems of assigning indirect costs to cost objects, namely, traditional costing system and ABC system. The traditional costing system has been in use since early 1900 and is still being used today. The traditional costing method relies to a large extent on the use of arbitrary cost allocation, commonly the use of either labour or material absorption rate. Decision Making In order for companies to make viable decisions, they require accurate product costs. Without sufficient allocation of indirect costs it would be difficult for companies to differentiate between profitable and loss-making products and services. Therefore cost systems needs to accurately reflect the consumption of resources by products, otherwise, product costs will be distorted and profitable products will be discontinued or rejected by the company and loss-making ones will be continued. Traditional costing system varies greatly in the level of sophistication to that of ABC in allocating indirect costs to the cost object. There is a general consensus that the traditional system is simplistic whereas ABC is more complex in its allocation technique. Therefore, traditional cost systems are inexpensive to operate, as it extensively uses an arbitrary cost allocation and results in low levels of accuracy. This in turn leads to higher cost of errors in product decisions being undertaken by organisations. ABC on the other hand, is more expensive to operate as it makes extensive use of cause and effect cost allocations (use of cost drivers), but results in greater levels of accuracy and leads to less errors in decision making process. Traditional vs. ABC The ABC system devises a number of activity based cost centres, whereas with traditional systems, overheads tend to be pooled by departments (cost centres). Traditional costing method like ABC system use a two-stage process to allocate indirect costs, with the first stage comprising of overhead being allocated to departments both production and service, the service departmental costs are subsequently reallocated to production departments. ABC, however, assigns overheads to individual activity instead of departments. The second stage of the allocation process involves allocating costs from individual departments under traditional method and activity cost centres under the ABC system, into the cost objects. The traditional system uses only a small number of second stage allocation bases, which are linked to volume produced. ABC system on the other hand uses a large number of second stage cost drivers; including non-volume based drivers i.e. number of production runs, number of purchase orders etc. In summary, the major distinguishing features of ABC system to that of the traditional method is that, a greater number of cost centres together with a variety of second stage cost drivers exist. This result in the ABC system delivering more accurate measurement of resources being consumed by a cost object, ensuring that management undertakes correct decisions. Conclusion ABC came to prominent during the 80s as a result of the limitations of traditional costing method and its value to decision making process of large blue chip organisations. In todays volatile market place where blue chip organisations are involved in the production and delivery of complex products and services, the traditional costing system and its use of volume based cost drivers like direct labour hours represent only a small fraction of total object costs. Volume based cost drivers assume that product’s consumption of overhead resources is directly connected to units produced. The use of volume based drivers to allocate indirect costs, which are considerably larger, results in inaccurate product costs and provides management with information which is of minute or no value. In fact the organisation runs the risk of making incorrect decisions about its profitable and unprofitable products and services which could result in financial ruin for the organisation and threaten its long term survival. Therefore, unsophisticated volume based overhead allocations using a declining direct labour cannot be warranted, principally when information processing costs are no longer a barrier to introducing more sophisticated cost systems like ABC. Furthermore, the intense global competitiveness within the market place had made decision errors due to poor cost information more probable and more costly. Therefore, with use of traditional costing system, misleading information is reported. However, ABC system recognises that overheads are caused by other factors, beside volume, and it allocates overheads based on cause and effects, resulting in more accuracy in organisational decision making. However, surveys of management accounting practices continue to present evidence of organisation’s still using traditional costing. Hughes, S.B. and Paulson Gjerde, K.A. (2003) carried out a survey of US manufacturing companies and reported 35 per cent of respondent using traditional costing and a further 30 per cent using a combination of traditional with ABC. Therefore, it is evident that traditional costing still provides information which is useful for blue chip Company’s decision making process, but they must use the information only with the knowledge of its drawbacks. Word Count = 1,072 References Bibliography Drury, C. (2005) Management Accounting for Business – 3rd Edition, Thomson Drury, C. (2008) Management and Cost Accounting – 7th Edition, South-Western Gowthorpe, C. (2008) Management Accounting, South-Western Hughes, S.B. and Paulson Gjerde, K.A. (2003) ‘Do different cost system make a difference?’, Management Accounting Quarterly, Fall, Vol. 5, No. 1, pp.22-30

Cultural Sensitive Care Essay -- Sociology, Transcultural Care

Cultural sensitive care Culture The classic definition for culture was proposed by Tylor (1871/1958) and still commonly cited: Culture is â€Å"that complex whole which includes knowledge, belief, arts, morals, law, custom, and many other capabilities and habits acquired by man as a member of society† (p. 1). This definition focuses on attributes that are acquired through growing up or living in a particular society, rather than through biological inheritance (Kottak, 2002). In Giger and Davidhizar’s (1991) Model for transcultural care, culture was defined as a patterned behavioral response that develops over time as a result of imprinting the mind through social and religious structures and intellectual and artistic manifestations. Culture is also the result of acquired mechanisms that may have innate influences but are primarily affected by internal and external stimuli. This definition gives more illustration on the social and religious dimensions and identified that culture is shaped by values, be liefs, norms, and practices that are learned and transmitted by members of the same cultural group (Leininger, 1991). Leininger (1991) explained In her model of transcultural care that culture is focused on the total or holistic life ways of human beings, religion (spiritual), kinship, politico-legal, education, technology, language, environmental context, and worldview are all considered. The importance of understanding patients’ culture was clearly articulated in Giger and Davidhizar’s (1991) work. They have indicated that culture guides our thinking, doing, and being and becomes patterned expressions of who we are and that cultural values guide actions and decision-making and facilitate self-worth and self-esteem. Transcul... ...ials of Baccalaureate Education for Professional Nursing Practice (1998) and The Essentials of Master’s Education for Advanced Practice Nursing (1995). Other disciplines have adopted similar steps to ensure appropriate level of knowledge and skills on cultural diversity. Elementary school and college educators were urged to respect the cultural richness of students and incorporate culturally sensitive curricula (Percival & Black, 2000). The importance of adequate physician knowledge in relation to cultural sensitivity has led to the imposition of legal mandates (Institute for International Research, 2005). In the military field, it has been recommended that cultural sensitivity training be added to the basic training curriculum (Holt, 2002). Additionally, in the market of business, cultural training is linked as the key to success (Local Relationships, 2003).

A Critical analysis of The film “Platoon” Essay

The Vietnam War was on everyone’s mind in 1960s and 1970s in our country. It was the center of much of America’s troubles during this time, but only the soldier’s who fought in that war knew the true madness that was Vietnam. Oliver Stone began writing Platoon because the Vietnam War was â€Å"a pocket of our history nobody understands.† (Schuer t24) Platoon is a movie which should be viewed by everyone, not only for its cinematic qualities but for its historic insight as well. Platoon is an Orion Pictures production, filmed in 1986. Written and directed by Oliver Stone it tells the gruesome story of a Vietnam War not known by the American public. Tom Beringer, who plays the experienced Sergeant Barnes, was nominated in the Best Supporting Actor category along with Willem Defoe who plays Sergeant Elias. Charlie Sheen plays Chris Taylor, an idealistic student who had dropped out of college, joined the army, and volunteered for Vietnam. His idealism and view of war in general rapidly change during the course of the film. The character is based off the director Oliver Stone, who dropped out of Yale to join the war effort. Chris and the rest of the soldiers are unaware of what they are getting into and are given little time to prepare. â€Å"Trapped in the cage of front-line life, living (if they’re luck) from moment to moment, values that apply elsewhere fade out for Barnes and others† (Kauffman 24). While serving his time Taylor experience the war in its full spectrum, from the homesickness and the comradery of the men to the nightmares of battle. Read Also:  Critical Evaluation Essay Topics The enemy is the North Vietnamese and the Viet Cong but you rarely view them except as shadowy figures in the jungle or momentarily illuminated by the light of a flare. There are no defined battle lines and the combat scenes lead you to believe that the enemy is everywhere. The line between good and evil is blurred or nonexistent in this film. Sergeant Elias is portrayed as a caring, intelligent leader who escapes reality through the use of drugs. His nemesis, Sergeant Barnes, is portrayed as an efficient fighting machine who will stop at nothing to get the job done. You soon realize that he, too, is just doing everything to ensure his own survival. Platoon shows how the War affected the soldiers, and how none of them felt  that they were fighting for a reason. The film shows the Vietnam experience from the average soldier’s point of view. In the beginning Chris Taylor is very ignorant and his chances of survival are slim. The movie went beyond just showing battles, with the showing of the moral dilemmas that the soldiers faced. The film does not in any way glorify the war in Vietnam. It is a gritty look at what the soldiers endured while serving their country. The men in the platoon come from all walks of life and all over the country. However they all share the same desire to serve their time and get as far away from the fighting as possible. There is not one soldier in the jungle whose mind is not irrevocably warped by the ravages of war. Some critics complain that the character development in the story is weak and there is no plot. J.P. Stern of U S News and World Report states that â€Å"The Central Plot tension – the battle for a young private’s soul between a â€Å"good† sergeant who has retained humanity and a â€Å"bad† sergeant who has become a killing machine is not very tense.† However, the introduction of the entire cast in the film is what sets the film apart from others like it. There are no real heroes in this movie and no real villains. There is just a group of frightened men fighting for survival in their own ways and counting the days until they can leave the country. Nearly the entire film is set in a very thick jungle with tall grass and a beautiful landscape. All of the soldiers are forced to walk through thick jungle with biting insects, and hidden trip wires. The camera is always moving to give a sense of confusion and disorientation. Shots of wounded men screaming and constant gunfire makes you feel like you are in the middle of it all. The violence and paranoia that plagued the soldiers are constantly evident.†Complaints about the violent nature of his work elicit from Stone what might be called the journalist’s defense that’s just the way it is. (Ansen 56) In order to accurately tell the story Stone could pull no punches. Platoon was instantly acclaimed upon it’s release as the first truly authentic look at Vietnam since the end of the war. It was nominated for many academy awards including, best picture, best film editing, best sound, best director, best cinematography, best writing, and best supporting actor. The film won Academy Awards for Best Picture, Best film editing, best sound,  and best director. Richard Corliss of Time Magazine states that â€Å"Stone’s film is a document written in blood that after almost 20 years refuses to dry.† Yet behind all of the prestige and awards it was given, Platoon holds an underlining message. â€Å"Charlie Sheen is America in its innocence, and the jungle is the dark, confused mystery that the war remains for us twenty years later† (Evans 78). Platoon is more than just a gory war movie; it is a realistic look at world that we would never want to experience. Works Cited 1. Ansen, David. â€Å"A Ferocious Vietnam Frenzy† Newsweek 5 Jan. 1987: 57. 2. Corliss, Richard â€Å"Platoon† Time Magazine 26 Jan. 1987:54-61. 3. Kauffmann, Stanley. â€Å"An American Tragedy† The New Republic 19 Jan. 1987: 24-25. 4. Schuers, Fred. â€Å"Soldier’s Story† Rolling Stone 29 Jan. 1987: 22+. 5. Stern, J.P.. â€Å"Parable in the Jungle† U S News and World Report 2 March 1987: 78.

Critical Analysis Of Shooting An Elephant - 1165 Words

In George Orwell’s story ‘Shooting an Elephant’, insight is given into the life of an oppressor in the British Empire. Orwell, having undergone a significant personal experience, illustrates his experience of imperialism and the resounding effects is has on the ethical conduct and ideals of man, not only of the oppressed but also in regards of the oppressor. Orwell’s ‘Shooting an Elephant’ attempts to convey the sacrifice of one’s morality in service of imperialism. Through the spread of the British Empire and the colonialization of the Burmese people, we view the overwhelming resentment that exists from the behaviour of the oppressed, uniquely through the eyes of an imperialist. As a result of this animosity, Orwell plays the role that is†¦show more content†¦With further investigation into the story, Orwell is aware of the dehumanising view of the Burmese people under oppression. Upon learning of the rampaging elephant, he des cribes it as â€Å"a tame one which had gone ‘must’. It had been chained up, as tame elephants always are when their attack of ‘must’ is due.† (Orwell, 3). The Burmese people are viewed by their oppressors as â€Å"savage(s)† (Orwell, 6) who must be brought to order and shown the correct form of civilization. The lack of moral integrity towards those oppressed is outlined by Banerjee: â€Å"The relationship between British officials and native Indians was hierarchical and charged with racial arrogance† (Banerjee, 781) This racial discrimination conveys the lack of humanity the British have learned towards any whom they deem different and therefore inferior. The shooting of the elephant is â€Å"comparable to destroying a huge and costly piece of machinery† (Orwell, 6) and the objectification of the oppressed under imperialism lives on. The deplorable treatment of the Burmese people leads to ever growing hostilities between the oppressors and the oppressed. Orwell experiences this hatred first hand while working in Burma, making particular note of the Buddhist priests, afraid for their religion, who â€Å"stand on corners and jeer at Europeans† (Orwell, 1). Despite the open hostility that the Burmese people continue to openlyShow MoreRelated Shooting an Elephant, Critical Analysis Essay example771 Words   |  4 Pagesforms of government. His two most famous works (1984 and Animal Farm) both exemplify this point, but at the same time weaken it. These two works were written in protest of those governments, but in a fictional back ground. In Orwell’s essay Shooting an Elephant, he uses a personal experience to more clearly emphasize the impact of imperialism at the sociological and psychological level, in conjunction with other literary elements. This symposium of devices help drive the purpose of his p aper and ultimatelyRead MoreThe Many Styles Of Ernest Hemingway1768 Words   |  8 Pagesreader everything they need to know about the topic. 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The Political And Moral Thought Of Rousseau And Kant

Conceptions of Freedom in the Political and Moral Thought of Rousseau and Kant In the Age of Enlightenment, both Rousseau and Kant discuss the idea of freedom concerning a man’s will. In spite of their shared conception of freedom as self-legislative autonomy, they differ markedly in terms of what freedom really means. The substantive differences between their accounts of freedom illustrate the two philosophers’ different perceptions about the norms of a civil state, which I suggest, are both flawed and inapplicable to real life. In this paper, I first compare and contrast the conceptions of freedom according to the two philosophers. Then I discuss why those conceptions are flawed. Finally, I provide a possible alternative: instead of clinging on the idea of the free will, I turn to the idea of free action, a less arbitrary conception of freedom. In On the Social Contract, Rousseau discusses three kinds of freedom , namely, natural liberty, civil liberty, and moral liberty. Natural liberty is identified as in the state of nature, a stateless society that involves the absence of any binding norm that would restrain one’s conduct. Having natural liberty means that an individual has â€Å"an unlimited right to everything that tempts him and that he can acquire† (SC I.8). This is the natural state of mankind described in Rousseau’s Discourses on Inequality. In the evolution of human being, the division of labor and the institution of properties yield a thoroughShow MoreRelatedThe French Revolution And The Enlightenment1601 Words   |  7 Pages18th century. The Scientific Revolution, which began in the 16th century, gave way to a new and revolutionary way of thinking. It encouraged independent thought, the capacity to ask questions, and a progressive attitude. Additionally, the enlightenment arose during a time when there was absolute monarchy and an extremely powerful church. Political, philosophical, cultural, and religious ideas were in the need of reform. 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It was partly a revolt against aristocratic social and political norms of the Age of Enlightenment and a reaction against the scientific rationalization of nature, and was embodied most strongly in the visual arts, music, and literature. It is one of the curiosities of literary history that the strongholds ofRead MoreThe Enlightenment1278 Words   |  6 Pagesscientific thought, skeptics, and intellectual interchange: dismissing superstition, intolerance, and for some, religion. Western Europe, Germany, France, and Great Britain, and the American Colonies generally influenced the age of reason. Following the Renaissance, science and rationality was the forefront of this age. The enlightenment came as a wave throughout Europe, drastically changing the culture. The literature of time reflected this idea. 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