Management accounting - financial reporting Essay

Management accounting - financial reporting - Essay Example Recent literature suggests that the environment that supports management accounting practices have changed considerably with advances in information technology, mounting competition among companies, globalization of businesses, economic recession, new management strategies and the shift of focus to customer services and improve quality. To support such changes, companies have altered their management accounting practices to adapt to the ever changing environment. There is sufficient research done by the authors discussed in this work, to support such a statement. The authors have also identified the factors that led the companies to implement such changes in their respective subject groups.To remain competitive in such a globally advanced environment, developing countries have introduced new cost and management accounting systems such as activity-based costing (ABC), activity-based management (ABM), target costing, product life cycle costing, quality cost management, customer account ing and the balanced score card (BSC) approach to performance measures. The difference in the systems used by the developed and developing nations can be attributed to the difference in cultural values between them. The systems in practice in the developed nations need not suit the developing nations as the environments surrounding the two are significantly diverse.A study of the South African firms by Waweru et al (2004) revealed that on average 63 percent of the management accounting changes were implemented in the last decade... The study reveals that Australian companies are early adopters while Indian companies are late adopters. The final study discussed by Damant (2003) in this work deals with a specific aspect of financial accounting, the income statement. The author of the study supports the view that a proposed change is needed to the traditional profit and loss account to promote better understanding and transparency in reporting. Although it is evident from the study that financial accounting requires a standardized format across companies and industries to enable comparisons and benchmarking, the author is of the opinion that implementing the new matrix would clear away many past and present difficulties in financial reporting. Theoretical insights by the authors According to Waweru et al (2004), all organizations are subject to their external environment and are dependant on them for their inputs and their output. "A company has to maintain a consistent relationship with the environment for its success." The changes in the external environment cause a rippling effect that causes alterations in the management accounting principles adopted by a company. The authors concur with the statement and conducts further research to identify the factors that induce and hinder the companies to alter their management accounting principles. Studies have proved that the political, social, economic and cultural aspects that surround a company influence its management accounting practices. Bearing in mind the diverse conditions under which companies operate, developing countries are cautioned against adopting principles practiced by the developed countries. Joshi (2001) also supports previous studies conducted concerning management accounting

Roots Of Conflict In Syria Politics Essay

Roots Of Conflict In Syria Politics Essay The Syrian uprising began in March 2011 with anti-government protests in provincial areas that later spread throughout the country. Although the protests began in March 2011, the battle for power or internal control in Syria is not a fresh issue; rather it dates back to 1947 when Michel Aflaq along with Salah-al-Din al-Bitar founded the Baath party in Syria. The years following this saw military coups by people such as Adib al-Shishakhli, who was ousted by Army officers again who returned the civilian government to power. Then in 1958 Syria along with Egypt joined the United Arab Republic (UAR). Egyptian president at that time Gamal Abdel Nasser instructed the disbanding of Syrian political parties, which was disappointment to the Baath party that had campaigned for a union. After a period of 3 years, in September 1961, dissatisfaction because of the Egyptian authority of the UAR prompted a handful of Syrian army officers to control power in Damascus and disband the Union. In a simil ar army coup in March 1963 a Baathist cabinet was appointed and Amin Al-Hafez was selected as the president. This was not the end of internal strife which saw Salah Jadid lead a coup against the civilian Baathist leadership, by overthrowing the then president Amin Al-Hafez and arresting prominent figures like Salah Al-Din Al-Bitar and Michel Aflaq. Meanwhile, this also coincides with at the rise of Hafez Al-Assad who becomes the defence minister. In June 1967 Syria, Jordan and Egypt wage war against Israel which resulted in the destruction of much of the Syrian forces. In a crippling post war state, Hafez Al-Assad overthrew President Nur Al-Din Al-Atasi and imprisoned Salah Jadid who was responsible for the coup and gets elected as President for a term of seven years in a plebiscite in 1971. Two years after Hafez Al-Assad came in power, in 1973 riots breaks out when Hafez Al-Assad dropped one of the constitutional requirements that the President must be a Muslim and was accused of heading an atheist regime, which caused uproar in Syria however the uproar were easily suppressed by the army. In 1980 Muslim brotherhood tried to assassinate Assad. In the same year war broke out between Iraq and Iran in which Syria backed Iran because of bitterness between Iraqi Baathists and the Baathists in Syria. In February 1982 two years after the failed assassination of Hafez, Muslim Brotherhood started an uprising in the city of Hama; but once again the military suppressed the riots. In February 1987 Hafez Al-Assads brother had been promoted to the post of vice-president by 1984 as well. In June 2000 Hafez Al-Assad died and his second son Bashar Al-Assad succeeded him. After assuming power Bashar Al-Assad orders the release of political prisoners, Syrian troops evacuate Beirut and redeploy in other parts of Lebanon and it appeared as if he might lead the country to a different road. But, later in the same year President Bashar Al-Assad detained MPs and pro-reform activists, arrests continued, punctuated by occasional amnesties over the following years. The clashes of March 2004, between members of the Kurds the minority sect in Syria, the police and the Arabs in the north-east, left at least 25 dead. Moreover, in May 2004 US imposed economic sanctions on Syria over the allegation of supporting terrorism and failure to keep check on militants who were entering Iraq, which dealt a serious blow to the Syrian economy. In the backdrop of this continued internal strife, regional wars and regional interventionism, and international sanctions we see the roots of the politica l and economic problems Syria is facing today. All of this becomes multiplied many a fold because of the tyrant regime of Bashar Al-Assad that is in place (BBC news, 20 Nov 2012). Arab Spring Arab spring has played a major role in the initiating the civil war that has engulfed Syria and in fact the Syrian conflict is considered as a part of the movements towards democratization in Arab states. The Arab spring started in 2010 when protest broke out in the Middle East as a result of which long-time regimes in Libya, Tunisia and Egypt were brought to an end. The protests in these countries were a spark of hope to be free from tyrant regimes which ignited in other countries of Middle East like Yemen and Bahrain and continued their spread to include Syria as well. Although all these states saw protests and internal conflict as part of the transformation, none of these countries got involved into a full-fledged civil war as was the case with Syria. This was due to a combination of various factors that led Syria down the path of conflict rather than peaceful transformation. (Corydon Ireland, 30 Nov 2012) . Roots of Conflicts in Syria Every event has at least one main cause which gives birth to that event such is the case with Syria. While the Arab Spring provided the spark, there are number of factors that resulted in Syria getting to such a dire state. The Syrian crisis did not start over night as said before it has been going on for over a number of years. These chequered histories combined by the factors listed below are the driving forces behind unrest in Syria: Domestic and regional causes: 1. Political repression President Bashar Al-Assad assumed power in the year 2000 after the death of his father Hafez who had ruled Syria since 1970. After assuming the power Assad quickly destroyed all hopes of reform, as power remained concentrated in the ruling family, and the one-party system left few channels for political opposition. With no peaceful transfer of power since the 1950s, the only way to bring about changes was through military coup or an all-out civil war. (Primoz Manfreda) 2. Discredited ideology Syrian Baath party is regarded as the founder of Arab socialism, an ideological current that merged state-led economy with Pan-Arab nationalism. However, by 2000 the Baathist ideology was reduced to an empty shell, discredited by lost wars with Israel and a crippled economy. Upon taking power, Assad tried to modernize the regime invoking the Chinese model of economic reform, but time and other factors was running against him. There was also a lack of vision on his part in realizing that certain aspects of the Chinese model could not be applied to Syria because of regional and cultural context. (Primoz Manfreda) 3. Uneven economy Cautious reform of the leftovers of socialism opened the door to private investment, triggering an explosion of consumerism among the urban upper-middle classes. However, privatization has favored families with personal links to Assad, leaving provincial Syria, later the hotbed of the uprising, seething with anger as living costs soared and jobs remained scarce. This disparity in the economy furthered the high resentment present within the local population against the regime. (Primoz Manfreda) 4. Drought Drought was one of the major reasons behind the crippled economy and thus contributed to the uprising. A persistent drought has devastated farming communities in north-eastern Syria, affecting more than a million people since 2008. Tens of thousands of impoverished farmer families flocked into rapidly expanding urban slums. Their anger at the lack of government help was further fuelled by the new pretentious wealth of the rich that they saw and increased feelings of marginalization and powerlessness. (Primoz Manfreda) 5. Population growth Syrias rapidly growing young population was always going to be a demographic time bomb waiting to explode. Rapid growing population meant that there were even fewer jobs and more people we left unemployed. High unemployment rate leads to resentment amongst the people which is also a contributing factor in any uprising. (Primoz Manfreda) 6. New media Although the state media is tightly controlled, the proliferation of satellite TV, mobile phones and the internet after 2000 meant that any government attempt to insulate the youth from the outside world was doomed to fail. The exposure of the mass society to ideas of modernity, transformation and internal freedom were always going to catch on. Moreover, the use of the new media was critical to the activist networks that underpin the uprising in Syria in particular and the movement of Arab Spring in general. (Primoz Manfreda) 7. Corruption The much thrown around phrase that Syria is seething with corruption is an understatement of sorts. Whether its a license to open a small shop or a car registration, well-placed payments are the way to go in Syria. For those without the money and good contacts, its a powerful grievance against the state. Ironically, the system is corrupt to such an extent that even anti-Assad rebels buy weapons from the government forces, and families bribe the authorities to release relatives that have been detained during the uprising. (Primoz Manfreda) 8. State violence Syrias vast intelligence services, the infamous mukhabarat, penetrate all spheres of society. The fear of the state is one of the reasons why so many Syrians simply take the regime as a fact of life. But the outrage over the brutal response of the security forces to the outbreak of peaceful protest in spring 2011, documented and spread all across through social media, helped generate the snowball effect as thousands across Syria joined the uprising. The more people were killed, the more protests it led to. (Primoz Manfreda) 9. Minority rule Syria is a majority Sunni Muslim country but the top positions in the security apparatus are in the hands of the Alawites, a Shiite religious minority to which the Assad family belongs. A significant part of the Sunnis still resent the fact that so much power is monopolized by a handful of Alawi families. While sectarian differences by themselves may not be the driving force of the Syrian uprising, the combination of a majority Sunni protest movement and an Alawi-dominated military has added to the tension in religiously mixed areas, such as the city of Homs. (Primoz Manfreda) 10. Tunisia effect Last but not least, the wall of fear in Syria would not have been broken at this particular time had it not been for Mohamed Bouazizi, a Tunisian street-vendor whose self-immolation in December 2010 triggered a wave of anti-government uprisings across the Middle East. Watching the fall of Tunisian and Egyptian regimes in early 2011, made millions in Syria aware that change was possible for the first time in decades. (Primoz Manfreda). International Community Interests: International community has also played an important role in sparking the fire in Syria. Since Syria like other Middle East countries is an oil rich country it has caught the attention of both the west and the east. United States and other Western countries like United Kingdom are as keener on getting their hands on the Syrian oil facilities as much as Russia or China or any other state for that matter. Secondly being the neighbour of Israel, Syria plays a strategic role for Russia and China in keeping the western influence in check since most of its neighbours are United States influenced countries. . International Relations Theories Analysis of Syrian Conflict International relations are a necessity for any country to survive in this modern competitive world. Any country that is isolated from the world cannot survive this immense competition of survival on its own. However, even within the interaction between states the rule of survival of the fittest still applies yet no State is free from the impact of dynamics around the world on its own situation. Similarly any internal situation in a country does have an impact on its relations with the whole world for example the Syrian crisis is a hot topic for the entire world. Moreover we see that because of the suffering and the situation within, Syria is isolated, it does not have good relations with almost all the countries especially the western countries and Israel. Different people view the dynamics of international relations through diverse paradigms. Although the causes of Syrian uprising can be viewed through any of these frameworks, in my view the following major theoretical frames of in ternational relations define the Syrian crisis in a more relevant manner Syrian crisis-Realist view The picture of realism theory can be perfectly seen to be at work; since according to realism it is peoples own interest is the principle driving force behind their competitive relations with each other. They do not desire to be dictated rather want to do what they wish and they do not want to be taken advantage of by anybody. [Robert Jackson and George Sorensen; (2010), page 59]. In Syrias situation people are rebelling against the government because it is dictating people and taking away their freedom to do anything they wish and captivating them in their own interest. These actions of people to liberate themselves from the tyranny of the Al-Assads government clearly indicates that they want what realist think is in the human nature and the conflict supports the idea and assumption of realists that conflicts are ultimately resolved by war or conflict. Moreover, under realism interests define relationships and alliances and this can be clearly seen in the manner of support for Syria . Russian interests in exporting arms as well as the Russia-China interesting in diluting the influence of other big powers in the region has not only brought them together but is also reflected in their tacit support of the Al-Assad regime. The situation also supports the idea that the progress in international politics is comparable to that in the domestic life for example Syria is not only facing internal political problems but also external because of political instability within the country; as a result of which the country is at a standstill. Syrian crisis-Constructivist view In social theory constructivists emphasize the social construction of reality. Constructivists view that Human relations, including international relations, consist of thought and ideas and not essentially of material conditions or forces (Robert Jackson and George Sorensen; (2010), page 162). Social constructivism definitely sheds light on the Syrian crisis because this theory explains a significant part of the social organization of the country in a historical and social context and its impact on the society of the country and its impact on international relations. The society of Syria has been always been kept under tight control during the French times, even after Syria liberated from the French the army took power of the state and ruled over the society. Dictatorship has always been there in Syria and democracy has not been promoted hence even the most capable people have been kept suppressed and the society has always remained the same throughout after liberation. Media has bee n kept under strict control by the dictators. The people have always fought for power so power battles have been going on in Syria. Due to lack of existence of democracy people did not have the right to say or do anything. Ideas of women and voice have been ignored by the ones in power all in all society has been kept primitive by government by force, in line with its policy to stay in power by any means necessary. Because of the power hunger dictators the society has suffered a lot and was isolated from world. With the wave of new social movements in the Arab world the Syrian people also realized that they could have a state and a way of life that they want for themselves and they do not have to abide by the historical notions of power and social organization. Thus it leads to the possibility of constructing their own method of governance, social organization and economy fuelling ideas of change that have eventually contributed to the current state of conflict. Conclusion As we have seen in the above discussion about the problems that Syria is facing it is more of a government problem than the society as a whole. Because of the continuous tyranny of the government over a long period of time, people now forced to stand up for themselves against their brutal government in order to live peacefully in Syria. The catalyst that gave people of Syria the courage to rise up against the government is the Arab Spring. Today people of Syria are willing to pay any price for the revolution to succeed and overthrow Bashar Al-Assad and his government. Since the start of conflict, even though thousands of people have been killed, the people still stand headstrong in order to achieve their objective. As far as the theory of international relations is concerned most of the time more than one theory explains and supports situations like Syria. I have chosen Realistic theory because it helps understand the very nature of human power relations and secondly I have chosen Co nstructivism because it helps understand the importance of society and the role it plays in the building of relationships amongst people within the country and with all other countries of the world. International relations can be thought of as being dependent on five things; freedom, security, welfare, order and justice. However if we look closely at Syria not even one of these criteria are met; all the more reason Syria needs to realise which path it is taking and where it would lead to. A constant internal struggle influenced by the regional and global environment is what will ensue unless a dramatic change is brought around.

Copious Imagery within the Tragedy Othello :: Othello essays

Copious Imagery within the Tragedy Othello  Ã‚        Ã‚   In the Bard of Avon’s tragic drama Othello there resides imagery of all types, sizes and shapes. Let us look at the playwright’s offering in this area.    In the essay â€Å"Wit and Witchcraft: an Approach to Othello† Robert B. Heilman discusses the significance of imagery within this play:    Reiterative language is particularly prone to acquire a continuity of its own and to become â€Å"an independent part of the plot† whose effect we can attempt to gauge. It may create â€Å"mood† or â€Å"atmosphere†: the pervasiveness of images of injury, pain, and torture in Othello has a very strong impact that is not wholly determined by who uses the images. But most of all the â€Å"system of imagery† introduces thoughts, ideas, themes – elements of the meaning that is the author’s final organization of all his materials. (333)    The vulgar imagery of the ancient dominate the opening of the play. Francis Ferguson in â€Å"Two Worldviews Echo Each Other† describes the types of imagery used by the antagonist when he â€Å"slips his mask aside† while awakening Brabantio:    Iago is letting loose the wicked passion inside him, as he does from time to time throughout the play, when he slips his mask aside. At such moments he always resorts to this imagery of money-bags, treachery, and animal lust and violence. So he expresses his own faithless, envious spirit, and, by the same token, his vision of the populous city of Venice – Iago’s â€Å"world,† as it has been called. . . .(132)    Standing outside the senator’s home late at night, Iago uses imagery within a lie to arouse the occupant: â€Å" Awake! what, ho, Brabantio! thieves! thieves! thieves! / Look to your house, your daughter and your bags!† When the senator appears at the window, the ancient continues with coarse imagery of animal lust: â€Å"Even now, now, very now, an old black ram / Is topping your white ewe,† and â€Å"you'll have your daughter covered with a Barbary horse; you'll have your nephews neigh to you; you'll have coursers for cousins and gennets for germans.† Brabantio, judging from Iago’s language, rightfully concludes that the latter is a â€Å"profane wretch† and a â€Å"villain.†    When Iago returns to the Moor, he resorts to violence in his description of the senator, saying that â€Å"nine or ten times / I had thought to have yerk'd him here under the ribs.

How Does Advertising Affect Food Choices Essay

When asked how people make food choices, many people say taste is the number one factor. Flavor, aroma, appearance and texture all work together to impact what you choose for your daily meals and snacks. However, decisions about food go beyond taste and smell, reflecting a complex web of social, environmental and economic influences adults and children may not even be aware of. We develop food preferences based on our family, region / country where we live, cost of food, and mainly how food is marketed / advertised to us. These days children on average are spending 53 hours a week in front of a screen and hence this has a definite impact on kids health and wellness. Exposure to food advertising is one of the powerful forces driving the relationship between screen time and obesity. More specifically, exposure to advertising may be altering children’s food intake. Children and adolescents are inundated with advertisements which promote unhealthy foods and beverages. It is estimated that US food and beverage companies spend roughly $2 billion each year to market their products to kids. The largest proportion of advertising expenditures – roughly 40% of all money spent on food and beverage advertising – came from fast food restaurants, followed by carbonated beverages (22%). By comparison, advertising of fruits and vegetables accounts for just 0.4% of all advertising dollars. Just 0.4% for advertisement of healthy food. TV advertising remains the primary channel through which companies reach children and adolescents. Advertising can have a powerful, subconscious affect on food choices for both adults and children. For example, according to research, TV commercials for snack foods increase consumption of these foods before and after airing. Early research has demonstrated that children exposed to food advertising consumed more total food energy compared to exposure to non-food advertisements. Elementary-school aged children consumed 45% more snack foods after watching a short cartoon which contained a food advertisement compared to children who watched the same cartoon with advertisements for other, non-food, products.

What are the similarities and differences in the very disturbed or disturbing characters which are presented in Havisham, Hitcher and The Laboratory?

There are many similarities between each of the characters in these poems but they also all vary in many ways.It appears that all of the characters are homicidal or otherwise intent on violence towards another person,but each of the characters does it in a different way. The poem â€Å"Havisham† is is a monologue spoken by Miss Havisham, a character in Dickens ‘Great Expectations'.After being left at the alter by he fiancà ¯Ã‚ ¿Ã‚ ½, she continues to wear her wedding dress and sit in her room without washing or changing her clothes for the rest of her life, while she plots revenge on all men.She tells the reader that has has prayed everyday for the death of her fiance and that her eyes have shrunk hard and her hands have sinews strong enough to strangle with – which fits her murderous wish for revenge on her, â€Å"beloved sweetheart bastard.Not a day since then have I not wished him dead.† Read this  Respiratory Activity Though Miss Havisham has not actually harmed another person she is willing to and wants to either kill or badly hurt the man who left her standing at the altar. She is similar to the speaker in Hitcher by her wish to hurt another person but she is has more in common with the speaker from The Laboratory because she has also been hurt by a man and wishes revenge. The poem â€Å"Hitcher† has a character who expresses violence in a completely different manner.The poem is a sort of monlogue where the speaker casually admits to possibly murdering an innocent hitchhiker.The speaker tells us that he has been taking time off work – faking illness and not answering his phone. Being threatened with the sack, he goes in to work again and gets a lift to his hired car. As he drives out of Leeds he picks up a hitchhiker who is travelling light and has no set destination. Some little way later he attacks his passenger, and throws him out of the still-moving car. The last he sees of the hiker, he is â€Å"bouncing off the kerb, then disappearing down the verge† – we do not know if he is dead or just badly injured. The driver does not appear to care. The speaker in this poem has actually harmed or possibly killed another person and does not seem even slightly troubled by what he has done. This person is similar to the other speakers because he wants to hurt people but is largely different because he has actually carried out his actions by killing or injuring somone instead of wishing or plotting. The Laboratory is a poem about a woman in 18th century France who is planning to kill her rival in front of her lover at the King's palace. It is in the form of a monologue and she is at an alchemist's shop or an apothacary, telling the proprieter about her plans.As she tells the shop owner and the reader of what she plans to do she expresses an interest in the type of poison the old man is preparing and exactly what it will do to her victim- – like the gum in the â€Å"mortar†.†This seems to suggest that she is unstable in someway or becoming deluded.The speaker has begun with a specific purpose – of poisoning one person – but now she seems to want to poison more than one person (Pauline and Elise). The desire and will to inflict pain on others is a similarity is still present in this poem.The speaker in this poem is closer to actually commiting murder than the speaker in ‘Havisham' but has not yet gone as far as possibly killing someone like in ‘Hitcher'. Overall there are many similarities and differences between all of the speakers in the poems.All show signs of a decaying sanity because of what has happened to them.Though each either plans to commit murder or has commited murder because of a different reason or in a different manner.