Literacy Narrative Essay Example for Free

Literacy Narrative Essay Throughout my childhood, the idea of having a college education was greatly stressed. As a result, it was my duty as the next generational child, to excel in my studies and achieve a life of prosperity and success. Learning became the basic foundation of my growth. Therefore, my youth was overtaken by many hours spent reading and writing what was known to be correct Standard English. I first found this to be a great shortcoming, but as I grew older, I began to realize the many rewards acquired by having the ability to be literate. During adolescence, I began reading and writing through a fundamental learning program called, Hooked on Phonics. This program consisted of long hours spent reading short novels and writing elementary phrases which were commonly taught in the second and third grade. With the motto, Improve your childs reading and writing skills in just four weeks! I was bound to become the next Mark Twain. The method of this course specialized in the improvements of word acquisition rates as well as reading speed; however, it lacked in the area of teaching comprehension. At a young age, I was instilled with the dire need to be highly educated and although I was unable to experience a fun and adventurous childhood like many other children, I am grateful for being raised with a greater knowledge and wisdom than that ingrained in many. From my past experiences, I have grown to prefer reading over writing. When I am reading, I can visualize the text in any way that I see fit. It is almost as if I am rewriting the novel using the illusions that I feel express the words in a passage. For example, in the current independent novel I am reading, it portrays a woman of high stature who is able to lure men in, like a hunter does its prey, and feed on their weaknesses. When I am reading this phrase I automatically visualize a fisherman trying to catch a fish using his worms as bait. Although this illustration has no reference to the novel, it is the picture that I chose to use, depicting the woman and her way of getting what she wants. As the audience, I have control over what I am reading and can express myself in any way that I would like, without having to worry about what society thinks of my views and opinions. Unlike reading, when writing, it is important that grammar, spelling and vocabulary terms are used correctly, therefore restricting me from writing in the way that I would prefer. The most stressed phrase while in high school was, It is not the content of the essay, but rather the mechanics of grammar and speech that are most prominent. Unfortunately, I have never been one to enjoy the art of writing. In fact, I was recently given a diagnostic test, determining at which level I write and whether or not I should be upgraded to a higher achieving English class. Unfortunately, I did not pass the test with flying colors. This was not due to the fact that I am incapable of writing a good paper, but rather that I am unable to write in a limited amount of time, using the emphasized principles of correct; grammar, vocabulary and spelling. In the reading, Shitty First Drafts, by author Anne Lamott, it is a fact that in order to write a brilliant paper, a first draft must be created. According to Lamott, The Only way I can get anything written at all is to write really, really shitty first drafts, all writers write them. (94) This is a quote in which I can relate being that in order for me to begin a final draft, I must first have written a first draft, usually one that is in absolute disarray. From here I can begin my journey into the final essay. This is one reason why my diagnostic writing was so disorganized; I didnt prepare any sort of rough draft to guide me through the writing processes, which inevitably lead to my remaining semester in Writing 01 instead of Writing 10. Writing is an area that requires much preparation and efficiency, ultimately resulting in my reluctance to write just for the heck of it. Overall, writing is too complex! It is rather important to be well-rounded in the aspects of reading and writing. Our country is built on the belief that English is one of the greatest languages of the world and without it anything properly called thought is impossible. Although there are many types of different cultures in America, in order for us to communicate, it is greatly emphasized that we all have the ability to speak and write in the same language. For instance, if I were to visit a foreign country, it would be to my benefit to speak the same language as others. This same principle is being stressed in America today. As foreigners migrate to America, they have an obligation to learn the culture, speech and skill, learned by other American citizens and use them to their own advantage as a mean to get ahead in life. It has become a proven fact that in order to succeed in America-with a number of relatively minor although often highly visible exceptions-it is important to speak, read, and understand English as most Americans speak it. It is also a fact that people who dont learn to speak Standard English have a much more difficult time achieving job and career success. An example of this theory is found in the short story titled, Talking in the New Land, by Edite Cunha. Edite and her family are a valid example of how, speaking one language which is culturally different than that of the common language can be a disadvantage in the long run. Throughout the story Edite and her family struggled to communicate because they had no knowledge of how to convey their issues to others. According to Edite, I looked at her blankly, not knowing what to say. What was a Social Security number? (549) As a result, her father was unable to collect on his unemployment and they failed to pay their rent. This is largely due to their inability to speak the English language. In any event, Edite had no choice other than to begin her lessons in learning Standard English for the sake of her and her family. The American language, commonly referred to as Standard English, is one of the most widespread languages in the world and therefore has become a tool that can help people of different backgrounds communicate with one another. It bestows a power that is almost invaluable, a power which allows us to have our own views, opinions and preferences. It gives us the freedom of speech, (The First Amendment) which inevitably allows us to express our ideas and thoughts in every fashion possible, without having to gain permission from the rest of society. There are many connections between my reading experience and the power of language. I am given the power to read in the privacy of my own home without the interruptions of others. Therefore, I am able to read aloud and gain an understanding of the text, without having an audience to critique my reading skills. I am given the power to express my opinions and views without having to debate why I had that sort of reaction to the reading. Lastly, I can read at my own pace. I have no obligation to read speedily in order to seem as though I have no complications with the words in the text. In my opinion, people should be given the right to speak and read in any language that they wish. Although, it may benefit them to be knowledgeable in the speech that is being taught and spoken in the common country, everyone has their own cultural background and each has the right to be literate in the way that they desire. They were given the right to freedom of speech through the First Amendment of the Bill of Rights and therefore, have the right to speak in their own native language. Literacy plays a major role in the lives of humans today. It gives us the power to read, speak and write and is therefore a valuable asset to society and the development of its economy.

The Life And Work Of Carl Rogers Philosophy Essay

The Life And Work Of Carl Rogers Philosophy Essay Carl Rogers was born on January 8 1902 in Chicago, Illinois and was the fourth of six children. His father was a successful civil engineer and as such was often away from home, leaving his mother to raise them and so he grew up closer to his mother than to his father. His family was very close, however, and highly religious but friendship outside the family was discouraged; reason being that others behaved in ways that were inappropriate and contrary to the familys beliefs. These included smoking, drinking, going to the movies etc. and so the family decided that it was better to live separate from such folk and to avoid communicating with them, but the best that they could do was to be tolerant of them. Rogers was a loner in school and as such took refuge in books. He read everything possible including dictionaries and encyclopaedias. When Rogers was 12 his father moved his family to a farm such that they could live in a more wholesome and religious atmosphere. There his father insisted that they run a farm and it was here that Rogers developed a deep interest in agriculture. After high school he enrolled in the University of Wisconsin in 1919 to study agriculture, however because he was still very active in church activities he was chosen in 1922 to attend the World Student Christian Federation Conference in Peking, China. This trip was a life changing experience for Rogers that lasted six months and which, for the first time, allowed him to experience people of different religions. This new experience made such an impact on Rogers that he wrote to is parents declaring his independence from their conservative religion, and almost immediately developed an ulcer that caused him to be hospitalized for several weeks. Rogers changed his major upon returning to university and graduated in 1924 with a degree in History. Shortly after graduation he married his childhood sweetheart, Helen Elliott, and they eventually had two children together. Soon after marriage Rogers move to New York and enrolled in the liberal Union Theological Seminary while also taking courses in psychology and education at neighbouring Columbia University. However, doubts about the religious approach to helping people caused him to transfer to Columbia University full-time and where he then earned his masters degree in clinical psychology in 1928 and his doctorate in 1931. His dissertations concerned the measurement of personality adjustment in children and thus lead him to work for the Child Study Department of the Society for the Prevention of Cruelty to children in Rochester, New York. As a result of his experiences here he developed his own brand of psychotherapy. While working at the Society he wrote his first book entitle d The Clinical Treatment of the Problem Child. Thereafter he was offered a position at Ohio State University at the rank of full professor, and it was then at the age of 38 that he decided to begin a new career in the academic world. In 1944 Rogers took leave from Ohio State to become director of counselling services for the United Services Organization in New York. After one year he moved to the University of Chicago as professor of psychology and director of counselling and it was during this time that he wrote what others thought to be his most important work, Client-Centered Therapy: Its Current Practice, Implications, and Theory (1951). In 1957, Rogers returned to the University of Wisconsin where he held the dual position of professor of psychology and professor of psychiatry. In 1963, he joined the Western Behavioural Sciences Institute (WBSI) in La Jolla, California where he eventually formed the Center for the Studies of the Person. Rogers continued to work on the Vienna Peace Project and peace workshops in Moscow until his death on February 4, 1987 from cardiac arrest following surgery for a broken hip. Carl Rogerss revolutionary and most important work brought out in his book Client-Centered Therapy: Its Current Practice, Implications, and Theory (1951) marked a change in his approach to psychology. At first his approach was called nondirective, because he believed that in a positive therapeutic atmosphere clients would solve their problems automatically, but his practice became client-centered when he realized that the therapist had to make an active attempt to understand and accept a clients subjective reality before any real progress could be made. Rogers set out to use a method called the Q-technique in order to measure the effectiveness of therapy where he had clients describe themselves as they were at the moment (real self) and then as they would like to become, (ideal self). The two selves were measured in such a way as to allow the correlation between them to be determined. Normally when the therapy begins, the correlation between the two selves is very low, but if therapy is effective it becomes larger, that is the real self becomes more similar to the ideal self. This technique helps the therapist to determine the effectiveness of his or her procedures at any point during, or after, therapy. Rogers rejected the deterministic approach of psychoanalytic theory and behaviourism brought about by Freud and other psychologists. Instead Rogers believed that behaviour is a response to the individuals perception/ interpretation of external stimuli. As no-one else can know how we perceive, were the best experts on understanding our own behaviour. Rogers also sees human nature in a very positive and optimistic light, quoting: There is no beast in man; there is only man in man. A description of self, which is an organised, consistent set of perceptions and beliefs about oneself, helped to set the pace on Rogerss humanistic approach, describing that the awareness of who a person is and what they can do influences both their perception of the world and their behaviour. By evaluating every experience in terms of self, most human behaviour can be understood as an attempt to maintain consistency between ones self-image and ones actions. This self image may not always be achieved and self-image may differ quite radically from our actual behaviour and from how others see us. For example a person may be highly successful and respected by others, and yet regard him/herself as a failure. This is what Rogers called an incongruent person that is a person whose internal guidance system or organismic valuing process is replaced by positive regards of persons we look up to who would only love us based on whether or not we do what they want us to do, also known as conditio ns of worth, as a guide for living. When incongruent experiences, feelings, actions, etc come into conflict with self image they can be threatening and as such access to awareness may be denied through actual denial, distortion or blocking. These defence mechanisms prevent the self from growing and changing and widen the gap between self-image and reality. The more the self-image changes and becomes unrealistic; the incongruent person becomes more confused, vulnerable, dissatisfied and eventually seriously maladjusted. As a contrast the congruent person is flexible and changes realistically as new experiences occur, thus when our self-image matches what we really think and feel and do, we are in the best position to self-actualise. Like Maslow, Rogers assumed every human being has an innate drive toward self-actualisation, and if people use this tendency in living their lives, there is a strong likelihood that they will live fulfilling lives and ultimately reach their full potential. This is what was earlier described as the organismic valuing process. Persons who uses this process is motivated by his or her own true feelings and is living what the existentialists call an authentic live, that is, a live motivated by a persons true inner feelings rather than beliefs, traditions, values or conventions imposed by others. Rogers once remarked that all of my professional life I have been going in directions which others thought were foolish, but I have never regretted moving in directions which felt right, even though I have often felt lonely or foolish at the time. Experience is for me, the highest authority. Neither the Bible nor the prophets, neither Freud nor research, neither the revelations of God nor man can take precedence over my own experience. Rogers claim that most people do not live according to their innermost feelings. He claims that the problem begins at birth where there is need for positive regard where such regards involves receiving such things as love, warmth, sympathy, and acceptance from the relevant people in a childs life. This positive regard given freely to a child would not pose a problem however the problem arises only when there are conditions of worth which happens when relevant persons in that childs life only give positive regard if they act or think in accordance with those relevant people in their lives. Rogers conclude that as long as people live their lives according to someone elses values instead of their own true feeling, experience will be edited and certain experiences that would have been in accord with the organismic valuing process will be denied. Rogers offer one way to avoid imposing conditions of worth on people, and that is to give them unconditional positive regard where they are loved and respected for what they truly are; and as such allowing that person to become a fully functioning person. Since Rogers viewed incongruency as the cause of mental disorders, he therefore believed that the goal of psychotherapy is to help people overcome conditions of worth and again live in accordance with their organismic valuing processes. He states The path of development toward psychological maturity, the path of therapy, is the undoing of this estrangement in mans functioning, the dissolving of conditions of worth, the achievement of a self which is congruent with experience, and the restoration of a unified organismic valuing process as the regulator of behaviour. Thus here lies the need for Rogerss person-centered therapy. Rogers believe that therapy needs the right climate, which rests not on technique but on the relationship between therapist and client. He proposed three core conditions that he claimed are both necessary and sufficient for this relationship. These include: Warmth where the therapist must have respect for the client and display complete acceptance of the person in his or her own right at that moment in time, which should be accompanied by a non-judgemental attitude towards the client. Genuineness where the therapist must show that they are a real person, with thoughts and feelings, which should be expressed where appropriate. This enhanced by self-disclosure. Empathy where the therapist must enter the clients inner world which can be achieved through genuine, attentive listening and restating what the client says, in order to clarify its emotional significance. Also the therapist must be sensitive to the clients problem and sense the pleasure or hurt of the client as if it were his own. The therapists main task is therefore to create a therapeutic atmosphere in which clients can become fully integrated again. This can be achieved only if clients reduce their conditions of worth, and increase their unconditional positive self-regard. The therapists job is to create a situation in which clients can change themselves, and this is aided by an emotionally warm, accepting, understanding and non-evaluative relationship in which the person is free from threat and has the freedom to be the self that he/she really is. Rogerss person-centered psychology has been applied to such diverse areas as religion, medicine, law enforcement, ethnic and cultural relations, politics, international conflict, organizational development education, personal power and marriage. The humanistic approach popularised by Carl Rogerss person-centered theory which believes that human beings who are free to plan their own actions, and ultimately their own destiny are struggling to grow and to make difficult decisions that will profoundly affect their lives; and as a result of these decisions, each of us becomes unique and responsible for our own behaviour. Rogerss person-centered therapy is based on the assumption of freewill and the therapist helps clients to excercise free will in such a way as to maximize the rewards of their lives. To conclude, I must say that I find Carl Rogerss humanistic approach of person-centered therapy as very insightful and interesting. His theory of self and concentrating thereupon making ones self perception more important than that of others perception is one that I would support even though I am of the opinion that other persons perception of another do matter but not to the highest degree. I am also excited and supportive of the process of reconciliation between ones real self which who one is at the moment and ones ideal self which is what one would like to become. This brings about the self-actualisation aspect of person-centered therapy and I strongly agree with it in that I think that everyone should aspire to be the best that they can be while living and as such they may be able to live a more fulfilling (authentic) life. I also agree with a persons need for positive regard in that in order for us to strive to do our best we need some sort of support system, not necessarily ou r parents, but others also to encourage us and affirm us that we can be better at anything and everything that we do, which indeed should start from birth. Although I agree that it is important for persons to be motivated and to esteem self to a high degree, I also think that we are interdependent beings who need each others guidance on matters which we are not yet familiar and thus we cannot rule out others opinions and perceptions of us which might add significantly to our growth. Also, we live in a world where there are extremists, who are persons who old fast to personal views and liberalists who are persons who feel like anything goes and those who have a balance between the two. We are brought up by these groups of people and it is inevitable that we should suffer as inefficient beings who lack unconditional positive regard, however when we are old enough to decipher the best possible group to be associated with the better it is for us to be able to live an authentic life. I think that Rogerss view where he stated that Experience is for me, the highest authority is based entirely on his experience with his family and their conservative religious lifestyle compared to that which he experienced after declaring independence from their beliefs; and although a I respect his views I totally disagree that experience is the highest authority. This is so because I believe with all of my mental capacity that God above anyone or anything else can do for us, through us, in us and about us what we can never conceive. The bible says that He is able and willing if we just ask and believe. So I all in all I would prefer and would encourage other to try and live a more holistic life rather than a more authentic life and if we have problems achieving this then seek ye first the kingdom of God and His righteousness and all things shall be added unto you. I think that person-centered therapy, despite its discrepancies, is a fairly reasonable approach and I would recommend it second to God.

The Role Of The Management Accountant Accounting Essay

The Role Of The Management Accountant Accounting Essay At present, there is an argument about whether the role of the management accountant in organisations has changed when the business environment changed at the same time. The role of management accountants in organisations was measured by: (a) their skills requirements, and (b) the way other managers perceive them in their organisations (Tsamenyi and Yazfifar, 2005).In this essay, the author referred to a great number of literatures about this topic, and finally came to a conclusion that the role of management accountant in organisations has changed significantly accompanied by the changes of business environment over these years. Recently, management accountants in organisations did not just execute the traditional functions such as accumulation, analysis and preparation, and play the role like the bean counter and gathers of information that is useful and necessary for decision-makers (Choi, 2002). With the developments and changes of the business environment in some decades, the ro le of management accountant has changed into business partner and strategic partner, and taken the charge of interpretation, evaluation, control and involvement in decision-making (Choi, 2002). The analysis Background The status of the role of management accountant in organisations has been paid enough attentions in these years. Not only academic and professional staff made a huge number of accounting literatures, but also many related people that are not in accounting subject provided increasingly number of research evidences of this area. They all finally came to a point that the changing business environment caused the change of the role of management accountant in organisations. So the first aspect to research the topic is to evaluate the changes of the business environment. Further more, the second aspect is to find the changes of the role of management accountant in organisations. At last, the conclusion of this essay is to build a bridge between the changing business environment and the changes of the role of management accountant in organisations. The changing business environment If people tend to make a clear view of the change, they should get a specific understand of the business and business environment. As a sequence, this survey initially concentrated on the changing business environment. According to the management accounting professionals declared, the principle issue that caused the change of the role of management accountant in corporation is the increasingly fierce competition (Hoque et al., 2001; Krishnan et al., 2002).The new business environment just reflected this kind of competition. In the new business environment, it gave the expression to escalating globalization, fresh regulations that focused on corporate governance, changeable markets, new organizational structures, mergers and acquisitions, new management practices, rapid reaction speed, increasingly intelligent information technology and a potential trend of a more elastic corporation structure because of the need to deal with market requisition and more (Askary et al ,2008). In some s urveys, people see the changes of information technology and organizational restructuring as the most two important issues caused the change of the role of management accountants in organizations. And new accounting software and new management style are other two significant change drivers (Tsamenyi and Yazfifar, 2005). For example, a significant change of the business environment is the change of management accounting practices. There are so many new management accounting techniques had been innovated and implied in business these years. Some experts claimed that the changes of management accounting practices are administrative innovations (Hart and Roslender, 2002). Whether these changes could be successful or not, they are depended on how well behavioral and organizational implications are dealt with. So the process of these changes meets a huge organizational stress, clash and revolt. And these negative issues may cause failure of the innovation (Hart and Roslender, 2002). In this area, the most important issue is the innovation of Strategic Management Accounting (SMA). SMA was considered as the common-sense approach to the matters emerged in a changing business environment (Hart and Roslender, 2002). Some experts claimed accountants did a large number of benefits by using SMA to strategy formul ation and implementation. Some researchers suggested accountants to change their views from traditional accounting issues to concern more business factors. Some persons seen SMA was a tool to help accountants promote their status in organizations (Hart and Roslender, 2002). As a so hot topic, there is no a common conceptual framework about SMA. One definition (Hart and Roslender, 2002) accepted by some people is: The provision and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly relative levels and trends in real costs and prices, volume, market share, cash flow and the proportion demanded of a firms total resources. In 1981 that SMA was found, Simmonds set a view that the role of management accountants were changed from a pure financial worker to a more important position that need to gain a business opinion and hold the ability of the understand of business environment and represent changes in competitive position to senior management (Hart and Roslender, 2002). To illustrate, intelligent information development is a more important reason that caused the change not only in the past, but also it is going to influence the role of management accountant in companies in the future even for ever (Management Accounting, 1998). Meanwhile, the development of intelligent information occurred in every industry, business aspect and country. It is an obvious trend that computers deal with more daily work (Management Accounting, 1998). People who can hold the ability to learn and master IT and apply advantages of IT to daily works fully, they will gain benefits of a broader and more flexible role, with bigger management responsibilities, and maybe more rewards, and more frequently join in business strategy (Management Accounting, 1998). The application of IT into business work impacted not only on the role of management accountant in organizations, but also on the relationship between management accounting and other function (Management Accounting, 1998). There is another specific example that could be seen as the impact of the changing business environment caused on the role of management accountant. Enterprise Resource Planning (ERP) systems are the chief innovation in the business world as an information technology for companies to get information in 1990 (Kholeif and Jack, 2007). As a result, there are a good many of researches to investigate how the ERP systems to influence management accountant on work. One finding in researches of this topic is the role of management accountants in ERP environments seems to be subject to hybridisation, that means the role broadens to include other business and information movement or other people broaden their roles to take charges that accountant do (Kholeif and Jack, 2007). Consequently, the role of management accountants is changing from those traditional functions towards business partner and strategic partner. In spite of this, the use of ERP system yet may hurt the role of management acco untant as information suppliers because the chief managers can gain information they need directly without through accountant report (Kholeif and Jack, 2007). In recent years, there is another vitally important development concept in management accounting called Balanced Scorecard. It contains two aspects of changes compared with old accounting system. At one hand, it introduced an incorporation of non-financial measures. At the other hand, it joined these measures with organisational strategy (Choi and Latshaw, 2002). This means the top management of corporations could use Balanced Scorecard to strengthen strategies, introduce these strategies to all of the company, and assess the organisations process that pursues the goals of the strategies. At the same time, management accountants also adopt this concept in their works. This helps them enhance their status in companies as important management team partners. The changes of the role of management accountant in organizations It is a well known statement that management accounting practices that mainly include management accounting techniques, information and/or systems have nearly kept been stable in the greater part of a century (Johansson, 1990; Kaplan, 1986b). As a result, it can be concluded that traditional management accounting practices lost the ability of gaining useful information and giving full play in management decision-making in the changing business environment. With the changing business environment, the role of management accountants in organizations also changed obviously. One obvious example of the changes of t management accountants caused by the innovation of Balanced Scorecard could be found in the article Counting More, Counting Less: Transformations in the Management Accounting Profession.(Choi and Latshaw, 2002) In the essay, the authors compared differences of management accounting professions between 1995 and 1999 about accountants in IMA (Institute of Management Accountants). They found some aspects of the changes. First, there are more people considered management accountants gain more benefits for corporations in 1999 than the number in 1995 (Choi and Latshaw, 2002). Second, more workers were aware that management accountants were not only worked for accounting department, they also worked in operating sections as part of business team (Choi and Latshaw, 2002). Third, professors searched that management accountants used more time in internal consulting and the most important action for them is the strategic planning (Choi and Latshaw, 2002) . At last, people claimed that management accountants in companies took charges of both business partner and strategic partner. The vital reason of these changes is that management accountants in organisations take use of Balance Scorecard as a powerful tool to show their abilities to senior managers and strengthen their role as strategic partners (Choi and Latshaw, 2002). With the emergence of a specific accounting practice called Strategic Management Accounting (SMA), the role of management accountants also greeted clear changes. From the research of Bhimani and Bromwich, there two major ways of strategic management accounting: One tends to cost the product attributes provided by a companys products; the other is to cost the functions in the value chain which provide value to the consumer (Bromwich Bhimani, 1994). According to findings of Inman (1999), there are some points of differences between traditional and strategic management accounting: The first significant difference is the way that how cost should be cost; the second difference is the cost analysis goals; the last difference is the cost behavior. SMA put emphasis on the relative cost position; the approach a corporate may keep a continual cost advantages and costs of differentiation. As a result, the new kind of accounting practice requires management accountants to gain more abilities an d broaden their horizon from their usual work, put more eyes on general management, strategies making and implement, marketing and product development (Hart and Roslender, 2002). In modern society, intelligent information development is a common driver caused changes in many areas. The role of management accountants in organizations also changed with this trend. If management accountants want to be competent at their positions, they should possess the ability to stay ahead of change. They need to know well the latest information technology software, as the same time get a comprehensive comprehension of the business (Anastas, 1997). Consequently, there are some changes and trends happened for management accountants. The first trend was more and more management accountants became senior managers such as chief executive officers or chief operating officers, and the responsibility of accountants also changed from just analysis of past to strategic planning (Anastas, 1997). The reason of this phenomenon was because of the ability of accountants that they can translate financial data and results to strategic planning word. The second change was under the pressure o f the development of information technology, management accountants became advisors or internal consultants (Anastas, 1997). Accountants now join in the activities such as creating strategies and recommendations to influence management decisions. Management accountants play the role as a pivot among different departments. Heading accountants are the centre point to ensure companies on track. The third change is management accountants increasingly involved in decision-making activities (Anastas, 1997). They no longer just do book-keeping; they also make decisions for the whole company strategies. The forth change is management accountants became information managers because they are always the first consumers of new technology (Anastas, 1997). As a result, accountants usually adjusted more quickly and smoothly to new information technology than other departments in organizations. Accountants used the new technology to transform their eyes from looking backward to looking forward. So accountants could use new technology to calculate and forecast future environment the corporation will meet. Even sometimes accountants became sellers rather that reporters as the reason that they can sell the suggestions they got from the new information about what to do in the future (Anastas, 1997). Conclusion As been found the changes of business environment and the changes of the role of management accountants in organizations and the relationship between two kinds of changes, the conclusion could be gained. As a clear research finding, the major changes in business environment are these aspects: communications and information technology, organisational restructuring, globalisation and internationalisation and improvements and new innovations of management accounting practices (Management Accounting, 1998). And the major functions of management accountants these years focused on: design and improve the information systems of companies (especially understand and make use of IT system), give suggestions for business projects, join in strategic planning (plan and operate business and marketing objectives), deal with customers demands and taxation matters (Management Accounting, 1998). To summarise these aspects in some common and incisive points, the changes of the role of management accoun tants in organisations are chiefly as these respects: Firstly, the role of management accountants has been changed to business partners in corporations. They joined in more and more activities in functional departments, and they also participated in the plan and renew of information. Secondly, management accountants increasingly move their location from offices towards more near to plants. Thus they can get more specifically understanding of the business. This is also a clear point about accountants now play the role as business partners and they usually joined in a project from the just beginning and decision of results, and take charge of all outcomes. Thirdly, management accountants now naturally are seen as members of management team and business managers because their unique knowledge of finance and accounting can take huge benefits for management actions (ODea and Pierce, 2003). In one sentence, the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner in the changing business environment. Bibliography Anastas.M. (1997) The changing world of management accounting and financial management. Journal of Management accounting. .48-51. Askarany.D et al. (2008) Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Journal of Accounting Business Management. 15(2), .1-21. Bhimani, A. and Keshtvarz, M. H. (1999). British management accountants: strategically oriented. Journal of Cost Management. 13(2), .25-31. Cable.R.J et al. (2009) Teaching future management accountants. 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Character Analysis of John Proctor from The Crucible Essay -- The Cruc

Character Analysis of John Proctor from The Crucible The consequences of shirking accountability for ones actions are depicted through the tribulations John Proctor faced, in Arthur Miller's, The Crucible. Although John reluctantly became involved in the Salem witch trials, his initial silence proved to be the downfall of not only himself, but of his fellow townspeople as well. John Proctor remained silent for one reason, and that was to protect himself. As a result of his self-serving desires to avoid the consequences of his actions, innocent citizens were put to death. Survival is one of the primal instincts of human nature. It is programmed into human beings at birth, and cannot be easily masked. No matter how morally wrong the dilemma is, the primal instinct of survival challeng...

What is an Inteferometer :: physics light optics

A Michelson Interferometer is a device used to measure the speed of light in precise optical measurements. It does this by splitting light into two or more beams that recombine and interfere with each other causing the interference fringes. The interferometer basically consists of a light source, a beamsplitter, and two (or more) mirrors to reflect the light. The interference pattern for a Michelson interferometer is circular-- that is, it produces concentric circles of light and dark "fringes". When one mirror on the interferometer is moving, the path difference between the two split beams of light changes, and the interference pattern is seen Interference is a phenomenon that occurs when two photons of light interact with each other in such a way that their waves sum to either increase or decrease their total amplitude. Complete constructive interference occurs when two electromagnetic waves are of the same frequency and in phase; destructive interference occurs when two electromagnetic waves of the same frequency have a phase difference of one-half wavelength. When complete destructive interference occurs, no light can be detected. Similarly, complete constructive interference results in intensity quadrupling (intensity is proportional to the square of amplitude). The following picture demonstrates these effects. Originally, the inventors of the interferometer produced it to measure the speed of light so they could determine the existence of ether. Since then it has been important in measuring the wavelengths of light, using the wavelengths of light to measure very small distances (up to 0.5 microns), to measure extremely small times (up to 1x10-15 seconds), and to study optical media. Albert A. Michelson (1852-1931) The Michelson interferometer was invented by American Physicist Albert A. Michelson in 1887. Michelson was born in Strzelno (Poland) in 1852 and moved to American in 1855. When he was 17, he joined the United States Naval Academy in Anapolis, Maryland where he excelled in science subjects. Michelson later became a science instructor at the academy, but moved on to become a professor of physics at several universities. During the years of 1923-1927, he was president of the National Academy of Sciences. In 1907, he was the first American to be awarded the Physics Nobel Prize for his many efforts in optics. Michelson began experimenting with the interferometer in April of 1887. He came up with a system of mirrors and semi-transparent mirrors (or beamsplitters) for merging separated beams of light, which are coming from the same source. The system was set up so that the beam of light was split in two, sending each split perpendicular to each other, and then merging back so they â€Å"interfered† with each other.

Child Marriage Essay

Child marriage is India is an important human rights violation because many girls are suffering throughout their marriage. Girls’ ages 3-18 marry older men ages 30-80. Parents send their daughters to get married because they need money to help their family. It is very depressing to see young girls marry a stranger they never met. The addition problem with child marriage is their health risks. One solution is, people in India need to show a documentaries to the government of how many girls suffers in child marriage. Secondly, the government in India should make a law banning parents from forcing a child marriage. In addition, women in India should be united. Finally, a way to prevent child marriage is education. This is important to me because this is a human rights violation and child marriage needs to stop immediately. The addition problem with child marriage is their health risk. Once when they get married girls are taken to their husband’s household, where they need to be accepted as a wife. While they are with their husband in a new environment rather than being with their family, this can cause them depression. They will feel rejected and lonely that they missed their families. Girls who were married before 18 were twice as likely to report being beaten, slapped, or threatened by their husbands as girls who married later. They don’t have power over the men for their decisions but if they do, they’ll get beaten by their husbands. If they escape from their marriage, husbands will get them back. For example: One journalist named Stephanie went to a hospital and saw many young girls that are beaten, burned, and have cuts in their skin by their husbands. The girl told Stephanie she didn’t want to be with her husband because he’s being very cruel to her and he beat her when she broke his favorite TV. To be abused can be a health risk. Another health risk is girls underage get pregnant. Girls ages 3-18 often feel raped because they don’t want to have sex with their husbands. In addition, Young girls ages 9-19 are giving birth causing them a big health risk. For example, â€Å"girls that are younger in 12 years  old, died giving birth and some who are not gets miscarriage. Mostly important of all, they get HIV infections and died giving birth during their younger age.â₠¬  (Childline) Secondly, people in India need to show documentaries to the Government of how many girls suffered in child marriage. If one person in India shows their government their documentaries everything will change. Let’s say the government saw a documentary about girls living a hard life in India throughout their child marriage. For example, they viewed death or girls that were beaten by their husband and died during child birth. This will show the Government how girls were suffering. For example, the girl who is named Bibi Aisha, told her father that she did not want to get married to a stranger. Her new husband and her father took her to the mountains and cut her nose and her ears. She did not know where the blood is coming from she said. (Too Young to Wed: The Secret World of Child Brides). But it’s very depressing how hard she has to accept the child marriage because of her father and her family. Girls in young ages don’t understand why their parents are sending them to marriage and are afraid to say no. Girls who got married are living a hard life like pregnancy. Today young girls ages 9-19 die giving birth and have miscarriages. Husband’s get furious with their wives and kill or abuse them. This is the documentary should be shown to the Government how these girls are suffering so the Government can change the law and help the girls too. If no one made any documentary in India to show the Government then child marriage will continue in every generation. The Government should enforce the law for not banning parents from forcing child marriage. Many young girls are forced to married by their parents. If they say no to their parents, their parents will abuse them and kept forcing them. The reason that they send their child to marriage is because they don’t have any money to feed for their family. For example, many girls kept saying no they don’t want to get married but instead of saying no, their father’s would kill their child or abusing them. Forcing child marriage is a very bad thing but families are more concerned about money than their children. Other parents says that it is a law to force a child marriage. Was there a law made to force children to marry? For example: â€Å"Whoever, being male above twenty one years of age contracts a child marriage shall be  punished with simple imprisonment which may extend to three months and shall also be liable to fine.† (The Child Marriage Restraint Act, 1929) Then why do the parents disobey the law? Throughout generations, mothers who were once a child bride married with an older man forcing her child to get married like she did. Since, the parents noticed that they can’t afford to feed their families, one of their daughter needs to get married with an older man. Why the older men? Because older men in India who had worked hard and got educating well make a good money so the father can sell his daughter to get married. When their daughters are going to get married, their parents and the village made a private place to celebrate their marriage at night. They celebrate at night so no one even the government, would know what is happening there. If one government can disguised himself like the rest of the people and watched the child that are getting married he will stopping them and says it is illegal and they should be punished what the laws says. In addition, women in India should be united. Many years have passed since any girl sto od up and said no to marriage. Perhaps, some may have said no to their child marriage but it’s tough. For example, if any girls escape their child marriage, their family or their husband will find her and take her back with her husband. Many girls are getting married every 3 seconds no matter what ages they are. If any women’s stood up, made protest and awareness says no to child marriage then this can change the worldwide view that child marriage is wrong. If any country like in United States sees it in the news they would help them too. This is why women in India needs to be united to say no to child marriage because they had known what they are suffering for, and they don’t want the same for their children. The last solution is how to prevent from child marriage is education. In India, girls who are not married were still in school but their parents that don’t had money can’t feed their families so they will send their daughters to be married. Every girl who gotten married and has children wishes they can continue to go to school so they can have a better job. Example of the video says, that not many girls don’t get educated in India because they got married and gotten pregnant). Why can’t the parents supposedly know that going to school can provide their daughters a good job in the future? It seems that their fathers are the one who wanted their daughters to get  married in early ages because in their present time with the family now are very poor and had nothing to eat. So the fathers know it will take longer for their daughters’ to finish school till they grow up. That is why their fathers who met Indian men who have money are sending their daught ers to marry them so they can get money. If a girl gets education she can have normal life with their families so they won’t get married. The more they will study they can get a job and help their families with money. Even when they get good education after they finished school that is where they can get married and have a good life. In 1929, in India they had made the law about the child marriage. The law says any men above twenty one years of age contracts a child marriage shall be punished. But throughout generations in India, parents said it is the law to force a child marriage. Parents that can’t afford money to feed of their families has to send their daughters’ to get married. Older men who had worked hard and get good money will be married the child bride so the parents will have the money. If any girls gotten married, they will not be able continuing educated in school because of their pregnancy. Their pregnancies will be a health risk for young girls because they had die during child birth and miscarriages. If any girl in India shows the Government their documentaries about living a hard life throughout their child marriage. Then, the government would know how girls are suffering. Women in India should be united to make protest and awareness that will show the worldwide view that child mar riage is wrong. Today in many countries like in India continuing the child marriage but if anyone can make one voice to change it’ll be changed for the good.

Aaron Beam and the HealthSouth Fraud

In terms of Kohlberg’s views on moral development, Aaron Beam would be at Level Two Conventional Stage Three. Interpersonal Concordance Orientation. Aaron Beam knew that his actions were indeed wrong and he could no longer carry on, therefore, he retired and paid a price for his wrong actions. He now lives off of what he works for. In terms of Kohlberg’s views on moral development, Richard Scrushy would be at the Level One: Pre-conventional Stage One: Punishment and Obedience Orientation.Scrushy in his own selfish reasons and believed that he did no wrong in doing what he did within his company. Scrushy also paid his dues and went to prison. Aaron Beam was morally responsible for engaging in â€Å"aggressive accounting† methods he used because from the very beginning when Scrushy told Beam to fake their financial reports, Beam knew that it was wrong, yet he continued to do it. Beam later on went against his morals and continued to commit fraud until he finally re tired.Aaron Beam’s responsibility was not mitigated in anyway. Even though Beam was â€Å"convinced† by Scrushy and his own thoughts, he was still responsible for his own actions of â€Å"aggressive accounting†. Aaron Beam was not morally responsible for changing the clinic reports to increase the company’s earnings. His responsibility was mitigated due to the fact that he as well as others was included in reporting false records.The people whom were cooperated in his actions are morally responsible for their actions. Their responsibilities were also mitigated because they all knew that they were committing fraudulent and continued to do so even after Beam has retired. Richard Scrushy was morally responsible for accounting fraud because even though he did not work under the financial department, he knew what the consequences in the frauds would be. He convinced Beam to so anyways.