Flannery O’Connor’s short stories “A good man is hard to...

Flannery O’Connor’s short stories â€Å"A good man is hard to find† and â€Å"Revelation† share many similarities. While â€Å"A good man is hard to find† is about a family that goes on a vacation that ultimately results in all of their deaths. â€Å"Revelation† is about a woman who is very judgmental and looks down on people. In the end both characters have revelations that contrast with who they are and how they portray themselves to the world. The protagonist in ‘Revelation† is Mrs. Turpin, and she depicts herself as a woman who is classy, respectable and is above all of those who are in the waiting room at the doctor’s office. Mrs. Turpin thinks that she is superior because she judges others based on social standing and believes she is high on†¦show more content†¦Turpin’s standards in her eyes. The readers can see through Mrs. Turpins thoughts and views how brutal and harsh she really is for example, when Mrs. Turpin is talking to herself and asks herself a question â€Å"If Jesus had said to her before he made her, there’s only two places available for you. You can either be a nigger or white trash, what would she have said?† Mrs. Turpin answers with â€Å"All right, make me a nigger then- but that don’t mean a trashy one. And he would have made her a neat clean respectable Negro-woman, herself but black.† (416). The grandmother in â€Å"A good man is hard to find† is very similar to Mrs. Turpin as well. The grandmother claims to be a lady, but she is really a manipulator, she wants everything to go her way. For example when she brings the cat along for the vacation trip despite Bailey not wanting to bring it along. Also when the grandmother manipulates the kids into wanting to go see a plantation by saying that it has a secret panel. â€Å"There was a secret panel in this house†, she said craftily, not telling the truth but wishing t hat she were.† (408) â€Å"The horrible thought she had had before the accident was that the house she had remembered so vividly was not in Georgia but in Tennessee.† (409). The grandmother remembers that the house was somewhere else however; she â€Å"decided that she would not mention it† (410). Both characters in the end have revelations that are complete opposite of who they are. In â€Å"Revelation†Show MoreRelated OConnor Character Traits Essays1033 Words   |  5 PagesOConnor Character Traits In Flannery OConnors short stories, A Good Man is Hard to Find, Revelation, and Greenleaf, the main character in each share similar traits. Though the grandmother, Mrs. Turpin, and Mrs. May differ from each other in many aspects, there are three notable traits that each clearly possesses. Each of these individuals is highly conscious of their own social status, is socially prejudiced, and is extremely racist. Each of the women is revealed as being highlyRead MoreCosmology and Southern Gothic2051 Words   |  9 Pagesdid we get here,† deals with cosmology, the study of the universe. No one knows for sure how the universe works or how we got here, but many Southern Gothic authors, such as Flannery O’Connor and Edgar Allan Poe, use their literature as a way of expressing their beliefs about the clockwork of the universe. These authors use their dark and grotesque fictional stories to make sense of where we, as humans, stand in the universe. In The Violent Bear it Away, O’Connor uses Francis Tarwater, a miracleRead MoreEssay on A Good Man is Hard to Find: The Cross of Two Spiritual Paths2192 Words   |  9 Pagesanecdote continually permeate the text of Flannery OConnors short stories. As exhibited in the aforesaid account, each man, by asking Jesus to bestow his grace upon him, possesses his own chance for salvation, but only one of the men actually seizes this opportunity; this closely resembles the final scene in which the two man characters of this Flannery OConnor classic also encounter this opportunity for deliverance. In A Good Man Is Hard to Find, Flannery O Connor by utilizing the characterizationRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesthat may prove helpful. PLOT The Elements of Plot When we refer to the plot of a work of fiction, then, we are referring to the deliberately arranged sequence of interrelated events that constitute the basic narrative structure of a novel or a short story. Events of any kind, of course, inevitably involve people, and for this reason it is virtually impossible to discuss plot in isolation from character. Character and plot are, in fact, intimately and reciprocally related, especially in modern fiction

The Stop Infant Mortality And Recidivism Reduction Act Of...

The bill selected for the purpose of this legislative analysis is titled the Stop Infant Mortality and Recidivism Reduction Act of 2016, and is also recognized by the abbreviation SIMARRA Act. The bill number is 5,130 in the House of Representatives, and has no related bills in the Senate. The SIMARRA Act is a federal bill that was last referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations for further review and analysis. Scope of Problem The problems at hand that the SIMARRA Act bill is proposing to address, involves child welfare issues, women’s health concerns, and a lack of protection and healthcare needs for these women and their unborn children within the criminal justice system. According to the bill, it has been propositioned to enhance the welfare and public health for incarcerated pregnant women and mothers by improving the effectiveness and efficiency of the Federal prison system, by establishing a pilot program of critical-stage, developmental nurseries in Federal prisons for children born to inmates, with risk needs assessments, and risk and recidivism reduction (H.R.5130, 2016). The bill is intended to focus and alleviate the lack thereof adequate care, stress, and hazardous health practices that incarcerated mothers are experiencing with their infant babies, while also monitoring the health of these women. Both the mothers and infants are affected in these situations because th e health of the mother has substantial

Ontological and Epistemological Assumptions

Question: Discuss about the Ontological and Epistemological Assumptions. Answer: Introduction The purpose of this assignment is to elucidate aspects of positive or scientific approach used for conducting accounting research. Addition to that, the study defines the major features that give rise to human behavior aligning with accounting settings (Crawford and Lepine 2013). The present segment augments presenting set of ontological and epistemological assumptions for conducting scientific research used for several feasible intellectual projects. Entire assignment takes into consideration the assumptions made but turns out to be wrong, absurd and illogical. Therefore, it has been noted that accounting was defensible and difficult in managing the aspects in the upcoming years. It is thereby important for understanding the level of progress as well as logics as required by using both types of research such as quantitative and qualitative (Wier, Stone and Hunton 2015). Synopsis of the article The name of the article taken for the assignment is Half a Defence of Positive Accounting Research (Dunmore 2011). This particular article clearly explains the auditing practices and recent current issues prevailing in the field of accounting. The extent to positive accounting theory had been analyzed by achieving the level of success aligning with model of natural sciences. Addition to that, Positive Accounting theory is one of the emergent theories that had been subject to most of the critics (Wier, Stone and Hunton 2015). On summarizing the article, it is found that choice theory perspective relates with PAT methodology at the time of difficulty. It is the point where theory gets replaced by older ones with a perspective in gaining higher predictive power. It is thereby necessary in developing a theory with high predictive power because standard theory is used at initial stages of development of a particular theory (Waymire 2014). The current article examines the positive or scientific approach concerning for positive accounting research (Palmer et al. 2014). This means it requires proper understanding of how best to make progress in due for Popper acquisitions by using both research methods such as quantitative methods and qualitative methods. This paper explains that qualitative researchers use several theories and not any kind of hypothesis that are tested as well as improved at any forms. These are purely observed through use of lens whereby observational findings can be easily viewed by the researchers. Quantitative researchers, on the other hand, takes into consideration logic of hypothesis testing as it is less rigorous in nature after comparing it with Popper prescription (Miller and Power 2013). Research Question Explain the prevailing concept of Positive Accounting Research? How Positive Accounting can make ways for enhancing causal relationships with human behavior? How Kuhn Description does enables normal science connecting with accounting research? Theoretical Framework As opined by Dunmore (2011), there is one empirical question that needs to be understood regarding comprehensive causal theories used for human behavior and bringing limitation with the application of theories. This reveals the fact where there has been research on extensive areas by considering situations where people concerns with interpretative research like study of human emotions. There are various empirical study concerning theories such as Positive, Ontology and epistemology after correlating with one other. Therefore, researchers make ways in observing the imperfections after presenting the social activities after constructing actions that needs to be independent in perfect form (Messier 2016). As rightly put forward by Dunmore (2011), some of the aspects that needs to be taken into consideration is the scientific research as it include data collection methods such as quantitative or qualitative. There are even some of the theories that suggest data accumulation after viewing at the induction after making proper assumptions. It is required in understanding the logic supporting some of the evidences because of Popper. This reveals the fact by making the testing predictions of innovative theories at the time of conducting observations in difficult situations. It is the situation where there are various old and new theories used for undertaking innovative predictions. Therefore, there has to be some of the fact governing from disproved theories and models at the same time (Macve 2015). As opined by Dunmore (2011), Popper makes the suggestions concerning emerging of new theories at the time of invention of observed irregularities as well as proved observations. This reveals the fact where there needs to be any inductive observations made especially in case of process that is purely creative and imaginative by making use of empirical data. It takes into consideration two theories in spite of single theory at the same time. Addition to that, it concerns with falsification of making inoperable assumptions arising from some of the theoretical predictions. Therefore, some of the theories are used for understanding the anomalous tracks especially of Pioneer 10 and 11 spacecraft (Khan et al. 2016). As rightly put forward by Dunmore (2011), it has been viewed that sciences gets influenced by unique scales especially from macro as well as mid-range activities in given condition. Addition to that, it help in testing the descriptions used for understanding the cause and effect relationships after making contribution of various accounting aspects. As far as qualitative positive research is concerned, it takes into consideration the qualitative sciences such as botany, geology and zoology as viewed from previous studies as the case of Darwin theory of evolution. There are some of the mistakes that are concerned with social sciences because it assumes aspects like positive and quantitative research in the positive course of action (Kaplan and Atkinson 2015). As opined by Dunmore (2011), some of the purpose are mentioned for understanding the aspects of qualitative positive research as given in the accounting literature. In other words, this means gathering of data that will properly guide in enhancing the preliminary actions at the time for conducting quantitative measurements. It requires sorting out ways after proper context of audit pricing research in the most appropriate way. The main purpose of the assignment has been in conducting regression analysis on how can an auditor conduct pricing in the audit report. It is essential in collecting information in form of data after determining the tender bid and differentiating the behavioral pattern. This can be done after presenting the strategies after taking audit partners after attaining high success rates at the time of winning with audit traders (Jindrichovska and Kubickova 2015). Therefore, most of the audit firms will conduct the essential regression equations. The main purpose of the paper is to examine the positive approach concerning with accounting research activities (Deegan 2013). Addition to that, Positive accounting research act as a wider part in governing the intellectual projects by conducting scientific research by augmenting causal and effect relationships. This reveals the fact that the article explains the streams of critical accounting research after falling from the arguments as mentioned in the topic. This majorly explains the setting of accounting aspects after understanding the real cause of human behavior in a given complex business organization. Therefore, the article clearly defines the advantages and limitations of positive accounting research after research on intellectual projects based on given ontological and epistemological assumptions at the same time (Crawford and Lepine 2013). Significance and Limitations of the article On critical analysis, it has been found that the present article is significant because it is a watered down version by Popper logic (Miller and Power 2013). In other words, this article helps in measuring the test statistics usage and gaining proper understanding at the same time. This help in bringing certainty of actions as well as comparing it with other concept of null hypothesis. There has been elimination found after viewing at the shift analysis that brought conventional significance by a positive threshold of p as 0.00001. This reveals the fact of re-attribution from real positive aspects at the time of accepting the statistical findings by keeping strong evident facts (Christensen, Nikolaev and Wittenberg?Moerman 2016). It is important to understand the fact where there are actual distinct motives behind replicating the previous studies like predicting whether original results augment within the sampling error (Bebbington, Unerman and O'Dwyer 2014). This reveals that exploration of limits help in understanding the application behind finding the previous research findings for making future study by the researcher. In this, it is understood that there are several significant factors used in the study that can align perfectly with the hypothesis testing. This means literature aspects constitute 5% or even less than 1% used for creation of no statistical issues of any types. It is necessary in evaluating the level f significance by bringing the misstated figures at the time of searching for regression specifications and publishing specifications as far as possible. It is recommended for the author in working diligently by taking into consideration the alternative proxies and other important functional f orms (Beattie 2014). This should take into consideration some of the econometric assumptions used for reporting the research attributes in an overall manner. Therefore, there are some of the significant data results that are either false or positive that needs to be compared after replacing the work (Miller and Power 2013). On analysis, some limitations are found out from the article that needs to be reduced by the researchers (Ball 2013). One of the limitations is the disappointing level of progress at the time of conducting the positive accounting research. This was done by making ways for implementing the ad hoc quantitative models after proper reduction methodologies. This was a negative effect and displayed negative sign of relationship connecting both the given variables. Addition to that, it has been found that elaborate models should be used for conducting the analytical research in well-designed form. There is one reliable way that will help in establishing better measurement of concepts used for previous studies after comparing re-invention for proper course of action (Christensen, Nikolaev and Wittenberg?Moerman 2016). This means reliable measures will help in proper auditing activities as it will give rise of high level of complexity at the time of making estimation for the given parameters from the previous studies. This article takes into consideration the testing process in case of theoretical aspects of accounting. Some of the measurement bases are mentioned in the article by explaining the resources used and other constraints for future analysis purpose (Jindrichovska and Kubickova 2015). There are various need for implementing extensive replication of activation after proper validation process at the time of hypothesis testing activities. It is essential to consider the fact where there is need for making a shift focusing on attributes for testing the hypothesis at the time of predicting the parameters used from previous studies (Jindrichovska and Kubickova 2015). This reveals understanding the level of confidence after proper intervals for making the comparison with the actual theoretical aspects from the previous studies. Addition to that, this study augments significant aspects starting from zero and then equalizing the level of confidence interval after gaining additional information. There is a proper need for data archival for making the measurement of certain vital concepts after testing the hypothesis theories (Christensen, Nikolaev and Wittenberg?Moerman 2016). Conclusion From the above discussion, it can be concluded by saying that the paper clearly takes into consideration the ontological and epistemological assumptions used for research purpose. Addition to that, it mainly enables understanding the current practices of accounting research used for operating the research programs in the most appropriate way. This reveals that the study undertakes some suggestions as given by researchers using quantitative method for researching the course of actions. It is further essential in implementing the appropriate theoretical models that needs to be specific and vulnerable at the same time used for detailed testing purpose. On analysis, it has been noted that a better measurement bases is essential that can be used for testing the theoretical models by the researchers. There are even several concepts that are needs to be applied by using proxies as well as interesting concepts by augmenting proper reliable relationships. There should be attention required fo r making the choice regarding present functional forms after maintaining linear relationships between the unique concepts found out by the researchers. Reference List Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.Journal of Accounting Research,54(2), pp.397-435. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork.Academy of Management Review,38(1), pp.32-48. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Available at SSRN 1955419. Jindrichovska, I. and Kubickova, D., 2015. Czech accounting academia and practice: historical roots and current issues.Accounting and Management Information Systems,14(2), pp.328-361. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Khan, T., Khan, T., Gray, R. and Gray, R., 2016. Accounting, identity, autopoiesis+ sustainability: A comment, development and expansion on Lawrence, Botes, Collins and Roper (2013).Meditari Accountancy Research,24(1), pp.36-55. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.The Academy of Management Annals,7(1), pp.557-605. Palmer, P., Pournara, M., Espinosa, D.I. and Palmer, H., 2014. Decision making and the national intelligence model: No accounting for decision bias.Australasian Policing,6(2), p.2. Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research.The Accounting Review,89(6), pp.2011-2019. Wier, B., Stone, D.N. and Hunton, J.E., 2015. Retraction: Does Graduate Business Education Contribute to Professional Accounting Success?.Accounting Horizons,29(3), pp.745-745.

Who Really Killed the Electric Car an Example of the Topic History Essays by

Who Really Killed the Electric Car? The electric car has been a ray of hope in solving the worlds emission problems since a huge amount of carbon dioxide and air pollutants come from vehicles. The birth of the electric car has been involved in a lot of controversy since it was removed from the streets faster than it was built. General Motors initially held a strong interest in developing these cars they called the EV1 but all of a sudden decide that they want to end the project. The car company may have been the one who built the new electric car but it is also the one who killed it. Need essay sample on "Who Really Killed the Electric Car?" topic? We will write a custom essay sample specifically for you Proceed Even if General Motors will never confirm it, the decision to scrap all the manufactured EV1s is a result of business interests. GM knows that pursuing the electric car will have negative impacts on the traditional car industry. If ever the electric car becomes an economical and efficient mode of transportation, it will replace the conventional cars on the road leading to the fall of the fossil fuel car. It will cannibalize sales of conventional cars. The absence of an engine in an electric car means less replacement parts and maintenance costs for drivers. This will in turn affect profits coming from the sale of car parts. For instance, the EV1 has a regenerative braking system which protects it from wear and tear; this will cause the industry to lose money from the sale of brake parts which is a very profitable industry in itself (Sony). Although we cannot be certain, we can also speculate that mutual understandings with oil companies may have also affected the 180-degree turn made by GM. Apparently, it is clear that GM took the EV1 vehicles from the roads to the crushing facilities because of hidden agendas (Edmunds). Even as the batteries may have some flaws, GM would not destroy all these vehicles which cost them billions since it would be a complete waste of good funds. More so, denying the petition of some drivers to buy the cars for $1.9 million is questionable since if GM had no hidden agenda in getting the EV1 off the roads, it would sell these electric cars for whatever profit it could make instead of incurring great losses from destroying it (Germain). From this, we can ascertain that GM hopes to earn more with the EV1 off the road. The car company took things into their own hands handing out the corporate decision to destroy the cars after identifying the negative financial implications the electric cars will have on the companys future. The batteries used in the EV1 may be flawed in some ways but this is not a reason to completely abandon the project since it is still in its early stages. The batteries were not poorly performing as opposed to what the car company claims. The initial lead-acid battery could cover 60 to 80 miles of distance with one charge. Later on, the EV1 was able to cover 100 to 120 miles with the NiMH battery (Sony). The lack of demand for the EV1 is another issue why the production of the electric car was put to a halt (Germain). Further research into developing better batteries that cover greater distance and greater speeds would solve a lot of issues. Government and private efforts to forward research on such areas would have the electric car a more viable alternative than it already is. Years later, GM came up with a type of fuel processor that extracts hydrogen from gasoline to use as fuel. It would appear that GM was not vent on eliminating oil in the automobile industry. Rather, it came up with something that would still use oil for fuel (Autoparts Report). GM also been argued that the electric car will not reduce emission levels since it is only diverting the emissions away from the vehicle and into the power plants since the power plants still make use of fossil fuels much of which is coal which produces more emissions compared to oil (Germain). While this is true, the world needs to address the need to switch to renewable energy sources and eliminate dependence on fossil fuel. In this way, emissions will be totally eliminated and not just be diverted into another smokestack. In fact, one of the first automobiles did not run on fossil fuels. It ran on electricity. Also, not all locations get electricity from fossil fuels. It is not the battery that killed the electric car. Neither is it the consumers, or the oil companies. It is not the government. It is not the resource board. It is not the hydrogen fuel cell. It is its very own creators that destroyed it. Works Cited Autoparts Report. GM Demonstrates Onboard Fuel Processor That Extracts Hydrogen From Gasoline. 15 August 2001. BNET. Edmunds. Who Killed the Electric Car? We're Not Sure Anyone Did. 2008. Germain, David. Who Killed the Electric Car? is a timely doc. MSNBC. Sony. Who Killed the Electric Car.

Advanced Management Accounting Assignment Essays

Advanced Management Accounting Assignment Essays Advanced Management Accounting Assignment Essay Advanced Management Accounting Assignment Essay A budget according to Dry (2008) can be defined as a financial plan for implementing the various decisions that management has made or a quantitative expression of planned activities. In addition, a budget is an estimate of costs, revenues, and resources over a specified period, reflecting a reading of future financial conditions and goals. It an organization, it is one of the most important administrative tools, as it serves as a plan of action for achieving quantified objectives and is a device for coping with foreseeable adverse situations. Budgeting is important in an organization because it helps in setting standards of performance, it plays a critical role in strategic planning and it provides a tool to measure organization results. Budgets usually represent a detailed analysis Of how a company expects to spend money in future time periods. Many companies create budgets on an annual basis so they can carefully outline the expected needs of each department in the business. Losing an annual budget process also limits the amount of time companies spend creating and managing capital resources. On the other hand, there may be a general fear and countermanding about the purpose of the budgetary process and control, as it often regarded as time-consuming, unproductive, ineffective and meaningless rather than it being recognized as a tool for management, in all levels in an organization structure. Managers should be engaged in a detailed planned campaign on education and understanding the importance of budgeting as well as to encourage change from what has become an acceptable culture of imprudence towards budget preparation and suggest ways to make the budgetary process and the information become efficient, effective and meaningful. Total involvement of all managerial levels in budgeting is very important. It is even more necessary to get the participation in budgeting especially at the lowest or supervisory level. Thus, budgeting is no longer seen as the sole responsibility of the chief executive officer, budget officer or as that of the top executive in the company. Rather, all levels of the company will participate in the budgeting process and make commitments to achieving the goals set by the budget. The principal advantage which may accrue from full participation arises mainly from a higher level of motivation. Allowing a person to take an active part in planning and control should result in better co-operation. According to Horseman et al (1999), there are three major benefits of budgeting that states that budgeting compels managers to think ahead by formalizing their responsibilities for planning. It will also provides definite expectations that are the best framework for judging subsequent performance and budgeting aids managers in coordinating their efforts, so that the objectives if the organization as a whole match the objectives. It will also clearly defines areas of responsibility which will require managers of edged centers to take responsibility to achieve the budget target for the operations under their personal control and it should provide a basis of performance appraisal. Budgeting has long been recognized as the accepted procedure for profit planning and many of the most successful companies have applied this procedure. However, the budget practice has been labeled fragmented, conservative, wasteful and ineffective by critics of the budgeting process. Some view holds that budgets are primarily concerned with the allocation of cash to specific activities, and the expected outcome of business orientations and that they do not deal with more subjective issues, such as the quality of products or services provided to customers. These other issues can be stated as part of the budget, but this is not typically done. Also, when a company creates an annual budget, the senior management team may decide that the focus of the organization for the next year will be entirely on meeting the targets outlined in the budget. This can be a problem if the market shifts in a different direction sometime during the budget year. In this case, the company should shift along with the market, rather than adhering to the budget. Furthermore, an experienced manager may attempt to introduce budgetary slack, which involves deliberately reducing revenue estimates and increasing expense estimates, so that he can easily achieve favorable variances against the budget. This can be a serious problem, and requires considerable oversight to spot and eliminate. This concept and critic of budgeting has cast serious doubts on the need for a detailed and rigorously-enforced budgeting system, especially one that integrates the budget model with bonus plans. Nonetheless, the decision to install a budget is up to the management of the company. Management may opt to include a budget justification which is a narrative explanation Of each of the components of the budget, which justifies the cost in terms of the Budgeting has long been recognized as the accepted procedure for profit planning and many of the most successful companies have applied this procedure. However, the budget practice has been labeled fragmented, conservative, wasteful and ineffective by critics of the budgeting process. Some view holds that budgets are primarily concerned with the allocation of cash to specific activities, and the expected outcome of business transactions and that they o not deal with more subjective issues, such as the quality of products or services provided to customers. These other issues can be stated as part of the budget, but this is not typically done. Also, when a company creates an annual budget, the senior management team may decide that the focus of the organization for the next year will be entirely on meeting the targets outlined in the budget. This can be a problem if the market shifts in a different direction sometime during the budget year. In this case, the company should shift along with the market, rather than adhering to the budget. Furthermore, an experienced manager may attempt to introduce budgetary slack, which involves deliberately reducing revenue estimates and increasing expense estimates, so that he can easily achieve favorable variances against the budget. This can be a serious problem, and objectifications which is a narrative explanation of each of the components of the budget, which justifies the cost in terms of the proposed work. The explanations should focus on how each budget item is required to achieve the aims of the project and how the estimated costs in the budget is submitted, all items in the budget should be justified. Reposed work. The explanations should focus on how each budget item is required to achieve the aims of the project and how the estimated costs in the budget is submitted, all items in the budget should be justified. However, even though budgeting will be beneficial to the organization, it also has limitations in its preparation. The budget can be seen as pressure devices imposed by management resulting in bad labor relations and inaccurate accounting record keeping. There may be existence of departmental conflicts that may arise due to the allocation of resources and various department may be lamed when the target set have not be achieved. The company will have difficult to reconcile against the companys goals and individual goals and managers may overestimate costs so that they will not be blamed in the future should they overspend on the expenses and revenues. In most large organizations they will ensure that various type of budget are prepared to keep track of all expenses and incomes for the businesses. It will also help managers and account for a construct their annual report. The ability to budget effectively is an important element in order for an organization becoming successful. There are several types of budgets used in the business may take any of these names; master budget, an operational budget , general cash flow budget, capital budget , and financial budget which will be defined below (Hormone et al 1999). Master Budget: This type of budget is comprehensive estimation on how management expects to conduct all aspects of business that will cover the budgetary period for a period of one year. It will summarize the estimated activity by cash budget, budgeted income statement and balance sheet. It includes interrelated budgets from various departments which managers will use as a subset budget to plan and et performance objectives. This type of budget will used in large organization to ensure managers are kept on the same level. Operational Budget: An operational budget is the most common type of budget used. It forecasts and tries to closely predict yearly revenue and expense for the business. The budget can be updated with actual figures on a monthly basis and then you can revise your figures for the year, if needed. Cash Plow Budget: A cash flow budget details the amount of cash that will be collect and pay out. This is generally tallied on a monthly basis, but some businesses tabulate this weekly. In this budget, you track your sales and other receivables from income sources and contrast those against how much you will pay to suppliers and expenses. When there is a positive cash flow, it indicates that the business is growing. Capital Budget: The capital budget helps you to figure out how much money you will need to put in place for new equipment or procedures to launch new products or increase production or services. This budget estimates the value of capita purchases you need for your business to grow and increases revenues. Financial Budget: The financial budget will explain how the business will receives and spend the money achieved on a corporate scale from their capital expenditure. They will need to manage their assets which will have significant effect of the financial health on the company. However, managers will use this budget to help with leverage financing and value the company for mergers and public offering Of stocks. Budgets serve a variety of functions which includes planning, evaluating performance, coordinating activities, communicating, motivating and authorizing actions. A properly used budget can provide a benchmark or comparison point that alerts management to the first indication that their financial goals are unattainable. Four elements must be present in order for a budget to provide this type of information and control. Firstly the budget must be well envisioned, and prepared or approved by management, whilst secondly the budget must be broken down into periods corresponding to that periods financial statements. Thirdly throughout the year the financial statements must be prepared on a timely basis and a comparison made to the budget and fourthly management must be prepared to take action where ever the comparison with the budget indicates a significant deviation. The budget process plays an important role in the planning, decision-making ND controls within the organization. Therefore, it is essential for the company to improve the budgeting process in order to have a better understanding of the strategic goals, garner more coordinated support for those goals, and to improve the ability of the company to respond quickly to competition. There are several ways to improve the budget process. These are as follows: Link budget developments to corporate strategy Design procedures that allocate resources strategically. Tie incentives to performance measures other than meeting budget targets. Link cost management efforts to budgeting. Reduce budget complexity and cycle time Develop budgets that accommodate change The budget expresses how resources will be allocated and what measures will be used to evaluate progress, the budget development is more effective when linked to overall corporate strategy. Linking the two gives all managers and employees a clearer understanding of strategic goals. This understanding in turn, leads to greater support for goals, better coordination of tactics, and, ultimately, to stronger accompanied performance. To create this link, companies must communication their strategies to employees. Top management must take the lead in developing and communicating strategic goals. However, to develop those goals, top management needs information about customers, competitors, economic and technological change information that must come from customer-contact and support units. Companies that establish effective channels for communication find it easier to set challenging yet achievable strategic goals. Setting goals before budgeting begins makes it easier for budget developers at all levels. When this happens, budget developers create from the start budgets that support strategic goals and that, therefore, need fewer revisions. Budget development then becomes not only faster and less costly but also far less frustrating. Many companies still evaluate managers primarily on how closely they hit budget targets. While this may seem logical, in reality this type of one- dimensional evaluation tempts managers to win by playing games with budget targets. Such game playing isnt always in the companys best interest. For many companies, meeting budget targets is secondary to other performance measures. Such companies use a balanced set of performance measures to chart progress toward strategic goals, and use the same assure in their incentive programs. This reinforces the importance of key strategies and communicates what results will be rewarded. At many companies, business unit managers are involved in identifying the measures that are most relevant for their operations. Typically, some measures are financial, while others track progress in other efforts. For example, an appropriate nonofficial measure for one business unit may be product defect rate; for another, speed to market for new products. Once the measures are identified, higher-level management clarifies what targets each manager is expected to meet. Managers and employees receive training on the companys incentive program so that they understand the reason behind the rewards. By linking cost management efforts to budgeting, companies improve the quality of information available for managers to use in developing their budgets. Accurate cost information is fundamental to budgeting. Companies that use accurate cost management techniques and provide budget developers with ready access to cost information improve both the accuracy and the speed of their budget process. Companies strive to reduce budget complexity and streamline budgeting procedures. Such streamlining allows management to collect budget information, make allocation decisions, and communicate final targets in less time, at lower cost, and with less disruption to the companys core activities. By controlling the number of budgets that are needed and by standardizing budgeting methods, companies take important steps toward streamlining budgeting. Another key step is to minimize the amount of detail included in the reports used to develop budgets. Also, in their effort to streamline budgeting, leading companies use information technology to automate budgeting and facilitate workflow. These companies make sure that budget developers are thoroughly trained in new technologies. This training, together with ongoing monitoring of information needs accompanied, helps best practice companies deliver the right information to managers, on time and at the right cost. By developing budgets that accommodate change, companies can respond to competitive threats or opportunities more quickly and with greater precision. They can use resources efficiently to take advantage of the most promising opportunities. Furthermore, knowing that budgets have some flexibility frees budget developers from the need to pad budgets to over a wide variety of possible developments. This leads to leaner, more realistic budgets. Companies typically review budgets quarterly, monthly, or even weekly. By including in these reviews reports on changes in business conditions, companies alert managers that new tactics may be called for, if they are to meet their targets for the year. While it is important that budgets not be revised to cover up for poor performance or poor planning, best practice companies choose to revise budgets rather than adhere to budgets that do not reflect current conditions. Some companies rely on rolling or continuous forecasts rather than on traditional annual budgets. The chief difference between such forecasts and traditional budgets is that the forecast is updated with actual results as the company moves through the year. Figures for three or more subsequent quarters are projected in decreasing degree of detail. One way in which companies build flexibility into budgets is to prioritize according to strategic importance action plans that were rejected due to resource limitations. By doing this, they can act swiftly and decisively if additional resources become available. Another way in which companies evolve budgets that accommodate change is to require managers to create scenarios based on a variety of assumptions about business conditions. The affordability of powerful information technology allows for the creation of many what if scenarios. This practice makes it possible for companies to respond more quickly and effectively if actual conditions follow the pattern of a particular scenario. Companies also build flexibility into budgets by setting aside funds at the business-unit level to take advantage of competitive opportunities. Some companies even establish separate subsidiaries to look onto promising products or technologies. It is imperative that the budget be viewed as an essential tool to help companies to formulate better strategies for achieving its goals and objectives. The strategic planning is the long term plan of an organization and the budget is the short-term plan that contains more detail regarding the business operations. The budget is viewed as the blueprint or plan for the entire business which is prepared for the future period which it is designed by estimating and forecasting future trends in the market. The budget is used to evaluate the actual performance of a company r a section of the company with desirable performance which is based on a budget. It also provides information to the shareholders or investors so they may determine whether the business is a potential investment. Therefore, an excellent budget process should have the ability to convert objectives and desirable goods or future estimated outcomes into data. The budget should also be viewed as one way of positively influencing the behavior of managers within the organization as there are very few, if any decision and actions that managers can take which do not have some financial effect and which will nor abstinently be reflected in a comparison between budgeted and actual result. The nature of budgets is probably the most important advantage that a budgeting process has over most other systems in a typical organization. The ability to budget effectively is a very important part of being successful organization. This will been done through the exercise of preparing a budget which enables managers to promote planning, obtain directions, to make reasonable forecasts which will be serve as a monitoring tool which will predict financial support, promote communication and coordination, titivates and serves as a tool for evaluation and performance and ultimately determine how well the groups mission statement will be accomplished. In piloting the affairs of the organization a budget can be an extremely important and effective tool for management. However, to prepare a meaningful budget the organization must know where it is heading, its goals and objectives. As priorities change people should be involved in the budget preparation and approval process to ensure the resulting budget is fully supported as a budget is a tool of management, not a substitute for management.

Use Modal Verbs With Care

Use Modal Verbs With Care Use Modal Verbs With Care Use Modal Verbs With Care By Maeve Maddox English, like other Germanic languages, makes use of a special class of verbs called modals: can, dare, may, must , need, ought, shall, will. Modals serve useful functions in expressing various tenses, moods, and conditions, but they can have an insidious effect on ones writing. The topics I write about mostEnglish usage and educationare modal minefields. Its difficult to express opinions about these topics without falling prey to words like must, should, need, and ought. Ex. Politicians must do this. Teachers ought to do that. Speakers should say this. Modals tend to cut off discussion. They close the subject. They create resentment and hostility. Consciously or unconsciously the reader wonders, Why must I? Why should I? Why ought I? Few people enjoy being told what to do in an imperious manner. Modals leap onto the page when we feel strongly about a subject. The challenge to the writer is to find words that will convey the importance of an idea without hitting the reader over the head with modals. Instead of telling your readers what they ought to do, look for words that lead them to embrace the ideas you are presenting. Conclusion: Writers should avoid modal verbs in their writing. OOPS! Writers achieve greater clarity and offend fewer readers by avoiding modal verbs in their writing. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:50 Rhetorical Devices for Rational Writing40 Synonyms for â€Å"Different†Wood vs. Wooden

Human Motivation Essay Example | Topics and Well Written Essays - 500 words

Human Motivation - Essay Example Psychological distress is common in patients with all forms of cancer and furthermore, the symptoms of depression overlap with the cancer symptoms which hinder further diagnosis and treatment efficacy. Several years ago Klubler/Ross identified the grief stages everyone goes through when we experience a traumatic loss. First is denial, "this really can't be happening". Next is anger, "why is this happening". This gives rise to anger, outrage and blame. Blame also shifts to guilt as helplessness takes over. Then comes bargaining, an attempt to make deals with the situation.. It's begging, wishing, praying for the pain to cease. It is wishing for things to be normal like they were before the intruding loss. Finally depression sets in, overwhelming feelings of hopelessness, frustration, bitterness, and self pity over the loss. As an individual works through these emotions, finally acceptance becomes the new reality. There is a difference between resignation and acceptance. The individual has to accept the loss, not just try to bear it quietly. A patient of post surgery stoma is highly dependant on the hospital and health care staff as well as family members. Maslow has depicted the hierarchy of needs as a five level pyramid. The four lower levels are grouped together as deficiency needs which comprise mostly of physiological needs and the apex represents growth needs which refer to psychology needs.