Enter Golden Gator Essay Example for Free

Enter Golden Gator Essay One evening, zoo officials and animal experts alike captured a 3-foot alligator at the Presidios Mountain Lake. With the help of an expert alligator trapper, they were able to snare the 2-year old alligator by rod, reel, and hook. However, it did elude them a lot of times over. Many wondered how he even got to the lake on the first place. Some assumed that someone may have left him there, or was able to seek refuge and survive by eating fish, frogs, tadpoles, and insects. The little alligator found a new home at the San Francisco zoo, according to the zoos general curator, David Robinett. He added that the gator will be quarantined for 30 days. Furthermore, mice will be added on his diet during that said time period. The presence of the gator at the Bay area, especially on the mountain lake, aroused the curiosity of the people. It seems that gators tend to be more adaptive to colder conditions as opposed to their tropical cousins, the crocodiles. In a Name the Gator contest sponsored by the San Francisco Examiner

Deontologial Theory Essay -- essays research papers

ETHICS Deontological Theory Historically ethics was studied from a philosophical aspect and viewed as the science of morals. Ethics had been defined as the principles of moral conduct that govern our behavior. Our ethical behavior is developed from various factors, to include our environment, family and beliefs. The origins of ethics can be traced back to the fifth century, BC ( Banner, 1968, pg.67). Plato, Socrates and Aristotle are among the early teachers of ethics.   Ã‚  Ã‚  Ã‚  Ã‚  These teachers along with many other philosophers developed and taught numerous ethical theories based on their beliefs. Ethical theories that have evolved through the years include, but are not limited to:  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Greek ethics of Plato, Socrates and Aristotle focused on moral virtues.  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Christian ethics of St. Augustine focused on divine revelation.  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The consequential ethical theory of Bentham theorized that the consequences of one’s behavior are crucial when making moral decisions.  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The non-consequential ethics of Kant which viewed an individual’s duty and moral obligation as paramount when faced with an ethical challenge. Contemporary philosophers define ethics as a philosophical examination of the principles of right versus wrong, and view morality as the practice of these principles (Souryal, 1998, pg.17). The study of modern ethics and human behavior is a continuum of the examination of many of the same theories studied by earlier philosophers. One such theory is the deontological theory. This ethical theory is based an individual’s actions and not the consequences of the actions. Deontological is derived from the word deontos, the Greek word meaning duty or obligation. There are two sub-categories of the deontological theory. The â€Å"monistic† sub-category bases morality solely on one virtue. Examples of the monistic category of ethical theories are hedonism and Kant’s duty theory. In the theory of hedonism, pleasure is the only good, and in Kant’s theory on ethics, one’s duty or moral obligation is the sole virtue or value of goodness. The â€Å"multiple† sub-category of ethical theories has a minimum of two values of goodness, such as a woman marrying an intelligent and handsome man. The multiple values of goodness ... ...he human relations aspect of our jobs. Finally, as rational and intelligent individuals we must focus on the beneficial aspects of all-ethical theories and attempt to minimize the non-beneficial components of each theory. We must analyze the ethical dilemma and demonstrate the courage and moral virtue to apply the correct ethical theory that would result in the morally correct resolution to any given ethical dilemma. It is imperative that as rational and thinking human beings we consider the ramification of our actions and conclusively make the morally correct decision when faced with an ethical dilemma in law enforcement. References Albert, Ethel, M., Denis, Theodore C. Denise & Peterfreund, Sheldon P. (1988). Great Traditions in Ethics. Belmont, California: Wadsworth, Inc. Banner William A. (1968). Ethics: An Introduction to Moral Philosophy. New York: Charles Scribner’s Sons. Shapiro, David A. (1999). Choosing the Right to Do. San Francisco, California: Berrett- Koehler Publishers. Souryal, Sam S. (1998). Ethics in Criminal Justice: In Search of the Truth. Cincinnati, Ohio: Anderson Publishing Co.

Beauty Lies in the Eye of the Beholder

McNulty, J. , Neff, L. , Karney, B. (2008). Journal of Family Psychology. Beyond Initial Attraction: Physical Attractiveness in Newlywed Marriage, 22(1), 135-143. â€Å"Beauty lies in the eye of the beholder†. A famous statement that normally holds true. However, how long will this beauty last in the beholder’s eye? Will physical appearance affect a relationship over time as the relationship deepens and develops? A study was conducted by James K. McNulty, Lisa A. Neff, and Benjamin R. Karney attempting to answer how physical appearances continue to affect established relationship.The study was published in the â€Å"Journal of Family Psychology† in 2008 titled Beyond Initial Attraction: Physical Attractiveness in Newlywed Marriage. The primary reason for the study was to expand on prior studies of physical attractiveness which suggested that physical attractiveness should be connected with more positive outcomes in marriage. Apparently, many studies of physical a ttractiveness came about to support or over- throw two poets recognition on the period of physical attractiveness.Poet John Keats believes that the benefits of beauty are everlasting while poet G. B. Shaw believes that beauty is destined to fade over time. Different theories were also taken into consideration. Equity and similarity theories predict that attractiveness should be connected with greater levels of satisfaction and vice versa. Evolutionary perspectives and normative resource theories suggest that the gender of the more attractive partner should play an important role in determining the effects of different attractiveness.The author had cited clear review of literature and the problem was clearly visible to the average reader why the researchers felt this study needed to be done. With that said, this research tested hypothesis about whether physical attractiveness continues to influence relationships after marriage or fade with time and experience. The focus of the study was to obtain observer ratings of physical attractiveness, observer ratings of behavior, and self reports of satisfaction from a sample of recently married couples.Relative levels of attractiveness were then analyzed in order to understand the impact of each spouse’s attractiveness on how they compare with one another. Only newlyweds were selected for this particular study. The couples had to be recently married, were relatively around the same age, and were selected within the first 6 months of both partner’s first marriage. The selected 82 eligible couples went through a formal laboratory session and questionnaires before any experiments were conducted.To conduct the ratings of physical attractiveness, the researchers had to use the Quality Marriage Index, a six-item scale asking spouses to rate general statements about their marriage. Higher scores would reflect greater satisfaction with the relationship. To conduct ratings of behavior, trained raters had coded vide otaped discussions of support topics based on The Social Support Interaction Coding System. Every behavior such as speaking, turning, and gestures were recorded and analyzed.To conduct self reports of satisfaction, researchers rated the facial attractiveness of each spouse from the recorded videotapes. From a scale from 1 to 10, higher ratings indicated more attractive faces. The results of the study reflected the researchers’ expectations in newlyweds. According to the tables and data, both husbands and wives had relatively high level of marital satisfaction, there were more positive behaviors during their social support interactions, and their facial attractiveness were at the attractiveness scale.Further analyses were conducted on levels of physical attractiveness connected with outcomes of established relationships. Regression models were drawn separately for husbands and wives and the results indicated that the absolute levels of attractiveness were associated with both satisfaction and behavior. Surprisingly, findings shows that more attractive husbands tended to behave more negatively in an established relationship but neither the husbands’ nor wives’ supportive behavior was related with their partners’ attractiveness.Results indicate that relative attractiveness was a better predictor of behavior; thus, the analyses were consistent with the predictions derived from evolutionary and normative recourse theories. Both husband and wives behave more positively when the wives are more attractive than the husband, but more negatively when the husbands were more attractive than wives. It is believed that physical attractiveness is less important to the wives; thus, attractiveness may only affect them through the effect on husbands.The current study is consistent with Poet John Keats’ view where the attractiveness that brings people together will continue to influence relationships even after marriage. However, the way physica l appearances affects the relationship seems to change over time. The recommendations for the current study were to a call for additional research in the area. It is suggested to use larger samples with varying attractiveness. More variables in other indicators of attractiveness are definitely recommended as well. This was a very in-depth research project.For the most part it was well written and well organized. The methods use to gather the data for the study was clearly explained. The instruments and development were explained and all possible tests were given. The findings were well organized, sectioned, and reported objectively. The conclusions of the study were based on the findings and logically stated. The article did get a little complicated in the reporting of data due to the complicated statistical procedures used. Overall, it was a very interesting, significant contribution to the field of research in family psychology.

Candide a Candid Satire - 941 Words

Candide is a humorous, far-fetched story satirizing the optimism promoted by the philosophers of the Age of Enlightenment. Voltaire uses satire as a means of pointing out injustice, cruelty and bigotry that is commonly found in the human society. Although the tale seems light and comical, Voltaire has more serious intentions behind the laughable plot line. Candide can therefore be classified as a satire because it combines humor and wit to bring about a change in society’s view on matters such as religion, war, and the level of optimism one must contain. Throughout the book, Candide, the main character, is introduced to a number of religious characters including the Protestant minister, the Grand Inquisitor, and the Jesuit Baron.†¦show more content†¦Pangloss, Candide’s mentor, to represent the illogical beliefs of Leibniz and his followers. Dr. Pangloss teaches Candide that they are living in the â€Å"best of all possible worlds† and â€Å"there is no effect without a cause†. Candide, very naà ¯ve and impressionable in his youth, regards Pangloss as the greatest philosopher in the world, similar to the way many of Leibniz’s followers may have acted. Voltaire then creates the character Martin, a pessimist, to accentuate the flaws in this ridiculous philosophy. Martin tries to convince Candide that there is little virtue, morality, and happiness in the world. Candide begins to believe this after encountering one terrible disaster after another, such as the brutalities of war and the injustice of religious groups. One way Voltaire illustrates the irrationality of Pangloss’ philosophy is when Candide is reunited with the diseased and dying Pangloss, who had contacted syphilis. Candide asks if the Devil is at fault. Pangloss simply responds that â€Å"the disease was a necessary in this ‘best of all possible worlds’, for it was brought to Europe by Columbus’ men, who also brought ch ocolate and cochineal, two greater goods that well offset any negative effects of the disease† (17). Candide begins to realize the ludicrousness of what Dr. Pangloss is saying and eventually abandons his belief in optimism. At the end of the book, when asked what is optimism, Candide replies, â€Å"Alas†¦it is a mania for sayingShow MoreRelatedEssay on Use of Satire to Attack Optimism in Voltaires Candide1358 Words   |  6 PagesUse of Satire to Attack Optimism in Voltaires Candide       In its time, satire was a powerful tool for political assault on Europes corrupt and deteriorating society. Voltaires Candide uses satire to vibrantly and sarcastically portray optimism, a philosophical view from the Enlightenment used to bury the horrors of 18th century life: superstition, sexually transmitted diseases, aristocracy, the church, tyrannical rulers, civil and religious wars, and the cruel punishment of the innocentRead MoreCandide by Franà §ois-Marie Arouet 979 Words   |  4 Pagesknown as Voltaire, wrote Candide. Voltaire â€Å"was a French Enlightenment writer, historian and philosopher famous for his wit, his attacks on the established Catholic Church, and his advocacy of freedom of religion, freedom of expression, and separation of church and state (Wikipedia).† He was born November 21st 1694 into an upper-middle class family. Voltaire started showing an interest in writing at a young age. Candide was published in 1579. It was a French Sat ire. A satire is â€Å"the use of humorRead More A Comparison of the Quest for Enlightenment in Candide and Dream of the Red Chamber1209 Words   |  5 PagesQuest for Enlightenment in Candide and Dream of the Red Chamber      Ã‚   Seventeenth-century Europe saw the end of the Renaissance and ushered in the Neoclassic era. During this period, which is also called the Enlightenment and The Age of Reason, society advocated rationalism and urged the restraint of emotion. Writers modeled their works after the Greco-Roman satires and picaresque novels. At around the same time in China, the author of Dream of the Red Chamber explores a different kind ofRead MoreThe Age Of Enlightenment By Voltaire1572 Words   |  7 Pagescharacter of the Middle Ages. http://www.pbs.org/faithandreason/gengloss/enlight-body.html 2. Satire is a literary genre in which human vices, folly, and flaws are ridiculed or mocked, often with the intention bringing about change. How do Voltaire use techniques such as irony, sarcasm, and understatement for his satirical purposes? Give some examples from throughout the book. Voltaire uses irony and satire in many different situations during the story. A prime example of these literary forms canRead MoreThe And Satire Of Voltaire s Candide Essay1540 Words   |  7 Pages Candid, is a French novella, and satire, that was published in 1759 by the French writer Voltaire, who is known as the greatest philosopher of the Age of Enlightenment, Voltaire was Often in disagreement with French authorities because of his politically charged works, he was twice imprisoned and spent many years in exiles. Candide tells the story of a young man, who lives in the castle of the Baron, who loves the baron’s daughter Congounde, and also Where he meets Doctor Pangloss, the philosopherRead More`` Candide `` : A Satirical Adventure Through The Writings Of Voltaire2648 Words   |  11 PagesThe book â€Å"Candide† takes readers on a satirical adventure through the writings of Voltaire. His novel is a humorous yet ridiculous mockery of the Old Regime ideologies in which he critiques the political, social, and religious beliefs of this time; Gottfried Wilhelm von Leibniz’s ideas in particular. He believed that people perceive imperfections in the world only because they do not understand God’s grand plan. Voltaire does not accept the existence of a perfect God, absence of choice and blindRead MoreAmadeus : An Enlightening Approach Essay2767 Words   |  12 PagesUncountable works have presented uncountable themes of the age like, In Montesquieu Persian Letters, t he lethal dangers of the pursuit of knowledge and freedom is shown in the form of the stark parable alike in Voltaire’s philosophical novella Candid –an air of caustic satire on the â€Å"optimism† of philosophical rationalism is witnessed. So in a similar gesture, Mozart’s operas convey infinite sunnier Enlightenment ideas-from the thread of social and gender egalitarianism. The movie Amadeus, which was directed

The Brilliance the Possibilities of E-Commerce Marketing 2019

The Internet era has seen marketing of a new kind. I know this first hand as I was part of a project, which paid about $5 for an easy task of putting links into blogs. Although skeptical initially I was richer by a few hundred dollars after actually having completed the work. And thats when I realized the power of online marketing which is rather subtle in comparison to the traditional in- your-face marketing. Ecommerce, which is short for electronic commerce, is the process used to distribute, buy, sell or market goods and services, and the transfer of funds online, through electronic communications or networks. It works better than the quite irritating pop ups and marketing mailers which usually end in the Spam mail. Thats the reason why most companies are now looking to expand their business through this channel, as it is a much faster and cheaper option. .ufc9e619622e88d243878deae0b98e1e1 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .ufc9e619622e88d243878deae0b98e1e1:active, .ufc9e619622e88d243878deae0b98e1e1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .ufc9e619622e88d243878deae0b98e1e1 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .ufc9e619622e88d243878deae0b98e1e1 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .ufc9e619622e88d243878deae0b98e1e1 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .ufc9e619622e88d243878deae0b98e1e1:hover .postTitle { text-decoration: underline!important; } READ How to find the Perfect Part Time JobIn my case, the company that was behind providing the links, was being paid by the advertisers, who in turn were getting their payments from their end customers who were in turn referred to them through the many blogs dotting the virtual world.. The bog links are easy accessible and easy to click and navigate through and its easier to set up and open an online store, get it running and start making sales. Lease Your Body As weird as it may sound, leaseyourbody.com is one of the leading advertisement companies on the web and thats at the back of a completely ingenious concept of space selling. Participants agree to wear temporary tattoos or logos, supplied by advertisers. While the participant can earn handsomely, in exchange, the Advertisers or companies can gain novel exposure for their business. While we love the Internet our fascination for good old TV especially the commercials have not diminished. Lately a majority of the TV ads are fore-something. For instance E-bay, the online mega store have designed creative commercials to lure those still hooked on to their TV sets. Most of these creative ads are designed to generate interest in the TV viewers mind that one can find even the impossible on the Internet. Thats the reason why e-bay is generating revenues every single year since inception. .u451b66b03facb778629be6ec4021d17f { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u451b66b03facb778629be6ec4021d17f:active, .u451b66b03facb778629be6ec4021d17f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u451b66b03facb778629be6ec4021d17f { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u451b66b03facb778629be6ec4021d17f .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u451b66b03facb778629be6ec4021d17f .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u451b66b03facb778629be6ec4021d17f:hover .postTitle { text-decoration: underline!important; } READ Succeed with a Marketing DegreeOnline dating is the new rage for the new age singles and a plethora of sites now work to provide a platform to these lonely hearts. E-harmony, one of the leaders in its segment regularly advertises on TV. They usually portray real life couples or fake actors pretending to be much in love couples and this strategy has worked for them. Thus, E-commerce is a great way of expanding your old business or opening a new one. E-commerce marketing creates a world of opportunity and helps to establish new relationships with potential customers, potential business associates and new product manufacturers all at the click of mouse. Related ArticlesSucceed with a Marketing DegreeThe Information Technology IndustryTechnology SchoolsOnline Business Management Degree Discover a Career in Organizational Change Management ConsultingFrom IT School to an IT CareerThe Key to Your Future is an MBA Degree .ucbb6ebdae84cd975e233b7e8f490a848 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .ucbb6ebdae84cd975e233b7e8f490a848:active, .ucbb6ebdae84cd975e233b7e8f490a848:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .ucbb6ebdae84cd975e233b7e8f490a848 { transition: background-color 250ms; webkit-tran sition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .ucbb6ebdae84cd975e233b7e8f490a848 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .ucbb6ebdae84cd975e233b7e8f490a848 .postTitle { color:#000000; text-decoration: underline!important; font-size: 16px; } .ucbb6ebdae84cd975e233b7e8f490a848:hover .postTitle { text-decoration: underline!important; } READ Earn an Accounting Degree Online

The roaring twenties in Australia - 2952 Words

Whether or not the term Roaring Twenties is an adequate description of the character of Australian society from 1920 to 1929 depends on the circumstances of the Australian population in this decade, because Roaring implies the 1920s were full of dramatic social changes, which may have came about from spontaneous economical or political incidences and new inventions. In the 1920s Australian politics was dominated by the conservative parties and, despite some industrial discontent and hardship, the economy was prosperous and expanding. Australian society was experiencing changes and new developments in many fields. The use of electricity during the twenties became much more common, and it dramatically altered the lives of people living†¦show more content†¦Moving pictures appeared in the first decade of the century, and were probably the most popular form of entertainment during the 1920s. Thousands of people were able to be entertained under the one roof of some huge theatres . Some of these theatres were exquisitely decorated and furnished, creating an atmosphere where patrons received maximum satisfaction. In 1929 talkies appeared for the first time in Australia, and thousands of people rushed to see the new talking, moving picture. Despite the popularity of entertainment in the form of mentally stimulating material, such as the radio and pictures, outdoor sport was another major form of relaxation during the 1920s. Thousands went to see Australias new sporting heroes in horse racing, tennis, football and cricket. Australia experienced substantial success in international sporting competitions, especially in tennis where Australia defeated England in the Davis Cup, and in cricket where Australia defeated England in the first Test Series since the end of the war. Thousands of people also went to the beaches. In the early 1920s mixed bathing was still illegal and beaches were segregated. However, with the growing sense of social rebellion, more and more people ignored these laws and came to the beach to swim. Bathing costumes gradually lost pre-war modesty levels also. Evidently, the pictures and out-door sports were a top priority as forms of entertainment for the AustralianShow MoreRelatedMr. Theisenamarachi Marshall. What Was The Worst Decision1157 Words   |  5 Pagesidea that was the most retrogressive though, was the â€Å"Trickle Down Effect†. In the â€Å"Roaring Twenties†, the period from 1920 to 1929, there was a surge of wealth in the Unites States. There were huge parties; clubs and nightlife were flourishing. The craze spread throughout the world to places like Canada, England, Australia and Germany. In France, it was called, â€Å"annà ©es folles† or the â€Å"Crazy Years†. (Roaring Twenties) Also during this time, the prohibition went into effect. This meant there was noRead MoreRoaring Dragon Hotel15212 Words   |  61 PagesProceedings of the 15th Annual Conference of the Association for Chinese Economics Studies Australia (ACESA) Guanxi Neglect at the Roaring Dragon in South-west China: The demise of an International Management Contract Stephen Grainger1 University of Western Australia ‘guanxi neglect – neglecting opportunities to show respect towards guanxi relationships’ Abstract This paper introduces the concept of guanxi neglect through a case study that describes the takeover of a formerly ChineseRead MoreThe Role Of Media And Technology During The 1920s And 1930s1535 Words   |  7 Pagesera and during WWII. The development of 1920s and 1930s media and technology was extremely significant upon the period of time immediately after. Theatre and live entertainment posed as stiff competition to film and television. The (Roaring) Nineteen Twenties, fronted the era referred to as the Jazz Age. Created from the aftermath of WWI, the cultural movement created new aspects of music, fashion and technology. The introduction of women’s suffrage came in the form of the flapper. This changeRead MoreThe Petrove Affair542 Words   |  2 PagesSoviet Union’s secret services. Sources also indicate that his â€Å"intelligence role in Australia included decoding intelligence instructions from Moscow, creating an illegal network of Australian spies, organising surveillance of Soviet citizens and undermining anti-Soviet activities by infiltrating Russian emigrant and Soviet refugee groups1† Before arriving in Australia the Petrovs spent approximately Twenty years inside the soviet state security system which Worked to their advantage as itRead More Recessions and Depressions Essay1653 Words   |  7 PagesFranklin Roosevelt created the Civilian Conservation Corps to employ jobless young men and improve government land. The decade directly preceding the Great Depression was prosperous and lucrative. Many factors led to this era, often called the roaring twenties. The use of labor-saving machinery affected several industries. Henry Ford’s Model T suddenly was much cheaper, which enabled more families to purchase one. Less than seven million cars were on US highways in 1919. That number leaped to 23Read MoreWhy The Longevity Of The Great Depression?1649 Words   |  7 PagesWhy the longevity of The Great Depression? Austin Metcalfe History 240 Dr. Higgins April 16, 2015 The nineteen-twenties displayed an amazing advancement of the world economy as production, industry, and the stock market all were in overall good shape, until nineteen-twenty nine. The Stock Market crash in October of nineteen-twenty nine, started the worst economic crisis the entire world has seen. However, the crash wasn’t the only factor that contributed to the economic depressionRead MoreThe End Effects Of World War I1555 Words   |  7 PagesWorld War I allowed the war to end without a winner. Germany got the heaviest load. The end of the war brought The Great Depression. Germany suffered the most during the Depression. The end of the war ignited a spark in many people that led to the roaring fire of World War II. World War I was a battle between the Central Powers and the Allies. The two main countries going to war were France and Germany. The allies of Germany, Austria-Hungary and Italy, made up The Central Powers. The Allies consistedRead MoreWomen And Employment Is Unfair1556 Words   |  7 Pagesthe majority of women remained in the house as housewives or mothers. This time in society also believed that women should raise children according to how psychiatrists and doctors advise them rather than previous parenting methods. (Women in the roaring 20’s) In 1950 about one in three women participated in the labor force. By 1998, nearly three of every five women of working age were in the labor force. Among women age 16 and over, the labor force participation rate was 33.9 percent in 1950, comparedRead MoreEssay about Australian Aborigines2537 Words   |  11 PagesAustralian Aborigines For Aborigines, Australia was a marginally better place in which to live in 1945 then in 1900. At the turn of the century, the Australian state governments neither had a uniform nor clear Aboriginal policy. Treatment of Aborigines was consequently decided by society’s individual attitudes, not law. While many people (white) were aggressive towards Aborigines till well past 1945, a general more sympathetic attitude towards them started to slightly ease the strong oppressionRead MoreOrson Wells3937 Words   |  16 Pageswith Katharine Cornells company, including two roles in Romeo and Juliet (â€Å"Orson† 2). Impatient when the planned Broadway opening of Romeo and Juliet was canceled, Welles staged a drama festival of his own with the Todd School, which proved to be a roaring success. The subsequent revival of Romeo and Juliet brought Welles to the notice of John Houseman, who was casting for an unusual lead actor for the lead role in the Federal Theatre Project ( "Orson† 2). In 1936 Welles was hired by Houseman to direct

Cost and Management Accounting Study of D

Question: Discuss about the Calculation of exact cost of collecting and disposing of rubbish from a residential address for one year. Answer: Calculation of exact cost of collecting and disposing of rubbish from a residential address, depend majorly on two factors i.e. volume and content of the trash. Study of D'Onza (2016) shows that generally costs are determined on the basis of free market competition by considering services provided by competing for waste removal businesses (D'Onza, Greco Allegrini, 2016). Further, there are areas where the cap is enforced by local government on profit margins for these services so that consumers are not required to pay unreasonable costs for these services. By considering this description, it can be said that service charge of junk removal will be based first on type and size of the junk and second on a number of truckloads otherwise the total time consumed to haul the junk. This cost will be increased by supplementary charges which will comprise fees for transporting waste to the appropriate place. This cost is added as delivery needs of trash requires some chemical and proper arrangements that cannot be left in landfills. The cost of trash removal will also be inclusive of labour charges particularly in a situation where this job consumes time more than one hour or more. Homeowners in the residential area required to pay for this service will: Get a team that will remove their all of the rubbishes Items of the collected trash will be sorted and delivered to a landfill or other proper delivery area. Have their home and other related spaces properly cleaned following the removal Table 1: Statement showing cost of collecting trash in Australia in residential area Particular Amount Labour charges $7,200.00 Rental cost of vehicle $10,800.00 Amount paid for disposal of waste $5,000.00 Fuel charges $9,000.00 Chemical charges $2,500.00 Landfills $5,000.00 Other related costs $1,000.00 Total cost $40,500.00 Number of houses 100 Average annual cost $405.00 The assumption of cost has been made by considering annual parameters of expenses in the medium city of Australia. By this cost structure, residents will not be in doubt that payment taken by them is for unfair aspects. Further, this cost will be charged by adding 10% margin in order to kept surplus for unseen circumstances related to waste management. For fair pricing, ABC City Council should not charge the same rate from all residential as it is totally unfair. Charges can be imposed in residential areas on the basis of following measures: Table 2: Statement showing measures on which charges can be imposed for trash collection and disposal Charges On the basis of load factor On the basis of area $70-$100 for a minimum load ( $90-$130 for ? load (10 sq. ft.) $130-$180 for ? load (13.3 sq. ft.) $240-$280 for - ? load (20 - 26.6 sq. ft.) $330-$360 for ? - load (30 - 40 sq. ft.) $410-$450 for ? - load (50 - 60 sq. ft.) $490-$520 for ? - ? load (66.6 - 70 sq. ft.) $550-$570 for a maximum load (80 sq. ft.) Difficulties encountered in making calculations Various difficulties were encountered for calculation of the cost of collecting trash in Australia in a residential area in actual practice with regard to process cost accounting procedures. Description of these problems is enumerated as below: Determining production quantity At the time of computation of cost there were significant issues in determining production quantities as well as their completion stages. These figures influence all other calculations. As the figures are usually received by the cost department from operation employees who work under conditions which make an accurate count challenging, a specific quantity of duplication, inaccurate estimates and double counts are likely to exist (Weygandt, Kimmel Kieso, 2015). However, the data submitted by the council still forms the basis for determining inventory costs. The council also faced problem in solid waste management cost computation because of the distinction between what residents were paying for the services and what it really cost. The distinction between the actual cost and price represented the quantum the service was subsidised. For this survey has been taken by considering past figures to determine production quantity of waste in residential area. Estimating cost of labour and material charges The calculations of labour and material cost usually demand meticulous scrutiny in the present case. Labour costs are normally regarded as the cost of the first department. In fact, in some sectors, this cost is not even included in production reports. When the prices of labour are impacted by dynamic market conditions, the cost of labour could be recorded separately in a report specifically designed to support management decisions pertaining to material and labour markets (Hiller, Mahlendorf Weber, 2014).To resolve this issue, I had asked the labour charges from the workers and make increment in this cost by considering market factors. Considering feasible assumptions: The discussion of units lost due to evaporation, shrinkage or spoilage shows that the time during which the loss happens impacts the final computing of cost. Several assumptions are pertaining the loss of units resulted in departmental unit costs, which in turn affected the inventory costs, the completed unit cost and the cost of transferred units. Other consideration entails the likelihood of the treatment of cost attributable to the loss which could have been avoided as an expense of the existing period (Ho et al., 2014). Cost principles for different product types: The Council used process cost methods due to the multiple types of products. Joint processing cost was apportioned to the products resultant from the process (Weygandt, Kimmel Kieso, 2015). Weighted unit average cost and other methods were used for prorating the joint cost to the different products. Additional clerical expenses are imperative when units produced were used as the base for cost apportionment, and also because the machine hour and labour hour basis was used to charge overhead in Work-in-Process (D'Onza, Greco Allegrini, 2016). The Council had to decide whether low operational cost and economy were compatible with greater information based on extra cost calculations and methods. Evaluation of proposal Yes, I had absolutely agreed on the proposal of charging annual rubbish and collection fee determined by considering the cost of providing this service. It is because; this approach enhances transparency through which public will be satisfied they are paying for the services actually consumed by them. Furthermore, if I had any objection from this charge, then I can co consider the cost statement to clarify my doubt instead of blaming city council without having appropriate proof of discrepancy in cost. Management accountants have a responsibility to several groups and managing these responsibilities is not always easy, and it can lead to ethical conflicts. The management accountant is an individual responsible for cost accounting functions of an organisation. The management accountant is also called controller and considered being part of the managerial authorities as he is accountable for the collection of important information by considering both internal and external sources of the company. He plays the main role in the process of analysing operating activity and making decisions of an organisation. However, their accountability varies in business concern depending upon the blueprint of the management system (Hiller, Mahlendorf Weber, 2014). The management accountant engages a key position in the organisation as they work as an executive and a member of the board of directors. In the large concern of the company, the management accountant is accountable for the setting up, efficient implementation and development of the systems of management accounting. The accountant is engaged in designing the framework of the financial as well as cost control reports that provides with the valuable information in a timely manner (Weygandt, Kimmel Kieso, 2015). The management accountant are also considered as chief intelligence officer because except top management, no one in the organisation possibly is aware about various functions and strategies of the organisation. The crucial duty of the management accountant is to assist managerial authorities in selection of correct policy and decision in order to make improvement in the efficiency of the business. The management accountant should point out the facts and concerned with the management of course, with discretion, patience, inflexibility and politeness. The accountant must remain impartial with the company where he works. However, the burden for public companies to succeed at a high level may place undue stress and the pressure on an accountant for the formation of financial statements (DesJardins McCall, 2014). The ethical issues for these accountants ascend while maintenance of true reports by considering assets, liabilities and profits of the company without getting affected by the undue influence placed on them by corporate officers of organisation. In such situation, unscrupulous accountants will make alterations in financial records and contrive numbers of the company in order to showcas e false pictures of success of corporate entity. This may provide them benefit for short-term prosperities, but this unethical acts will eventually spell the downfall of the companies at the time when this fraud is traced by the Securities and Exchange Commission. An accountant frequently comes upon the ethical issues regardless of the industry. On the other hand, in situation where decision was taken by the accountant that happens to be the misleading or not viable on the account of erroneousness, biasness or due to fabricated data furnished then they will be personally accountable on the behalf of management controllers (Weiss, 2014). The organisation must remain continually vigilant to reduce the chance of outside forces and to manipulate the financial records though could lead to both ethical and criminal violence. For example; companies frequently need to replace the assets at some points when they have to produce more product in less time for finishing the order they have to change the equipment and other assets also for the better production (Chawla and et.al., 2015). Ethical issues arise since new assets will cover the higher cost, however it will make reduction in the ROI. Management accountant who does not make a recommendation based on ROI will significantly affect the profitability of business. As per the above-described responsibilities the management accountant have a compulsion to abide by ethical conduct towards the organisation, their profession, the public and themselves to preserve the highest standards of right conduct. They are required to be competent to serve best of their belief. For this, they are required to maintain an appropriate level of specialised knowledge by continually increasing the knowledge and skills. They should perform professional duties in agreement with related laws, regulations, and technical standards. They are required to provide decision support information and recommendations which are perfect, obvious, concise, and timely (Hiller, Mahlendorf Weber, 2014). They are responsible for recognising and communicating professional limitations or other restriction that would prevent the responsible judgment or do well presentation of the activity. However, management accountant may face the ethical dilemma of reporting discovered accounting viola tions to the financial accounting standards board. While it is a duty of an accountant to report such violations, in ramifications of the reporting the dilemma arises. The executives and another corporate officer could also face the criminal prosecution, leading to heavy fines and prison time. Management accountants should keep information confidential except when is authorised or legally required. Further, they should inform the all applicable parties regarding the appropriate use of confidential information and monitor secondary activities to ensure compliance. They must refrain from using the classified in sequence for the unethical and illegal advantages (Chawla and et.al., 2015). Although, pressure from top management makes them whistleblower in the effect of greed. The financial world leads to shaving ethical boundaries. For example, an accountant can never let the desire to earn a better living and acquire more possession get in the way of ensuring that they follow ethical guidelines for financial reporting. They are responsible for integrity by ensuring moderate actual disagreement of concentration regularly communicated with the business associates for prevention of apparent conflicts of interest repeatedly and advice all the parties of any prospective disagreement. Further, they should refrain from engaging in any of the performance that would discrimination caring out duties morally (Weygandt, Kimmel Kieso, 2015). They should disclose delays or deficiencies in sequence, appropriateness, dispensation, or internal controls in conformance with association policy and applicable law. However, in various cases when accountant prepares the balance sheet, and at that time they are forced by the corporate officer or executive to omit or leave out the certain financial figures which lead the commercial entity in a bad light to the public and investors. In most of the organisation the management accountants have the most hectic schedule, and also they dont have enough time to interact with their subordinate. It is not possible to implement performance management system into the association if there are no recurrent meetings of the employee with their managers (Crane Matten, 2016). Therefore, the consistent feedbacks are given by managers to their junior, and that does not improve the presentation, but it is good for all in the organisation. In this aspect, overproduction is a major factor of ethical issues. It occurs when management accountant is working profligate with operational managers. Another major aspect in this is an issue of conflicting interest. It is because; accountant normally works for the unsurpassed attention for the corporate entity not being at a position of individual manager or supervisor. An inconsistency of interest rises at a point of time where a management accountant can take benefit at his individual position by making violation of ethical norms (DesJardins McCall, 2014). For example, the cost-plus contract is common areas where these individuals are entailed to shift overhead costs from the profit and loss account to customer contract. Due to this factor, clients are forced to pay higher prices for the same product. This inappropriate allocation of cost can lead to distortion in the accounting statement of the company and potential damages client relationships due to reducing ethics. By considering the above description, it can be concluded that management accountant is crucial part of corporate entity. Thus they are required to comply with the ethical code of conduct while working in the business environment. Though they have to face various ethical dilemmas in a commercial environment, but they can be prevented by operating giving priority to an ethical code of conduct. References Books and Journals Chawla, S. K., Khan, Z. U., Jackson, R. E., Gray, A. W. (2015). Evaluating Ethics Education for Accounting Students. Management Accounting Quarterly, 16(2), 16. Crane, A., Matten, D. (2016). Business ethics: Managing corporate citizenship and sustainability in the age of globalisation. Oxford University Press. DesJardins, J. R., McCall, J. J. (2014). Contemporary issues in business ethics. Cengage Learning. D'Onza, G., Greco, G., Allegrini, M. (2016). Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal. Journal of environmental management, 167, 59-65. Hiller, K., Mahlendorf, M. D., Weber, J. (2014). Management accountants occupational prestige within the company: A social identity theory perspective.European Accounting Review,23(4), 671-691. Ho, W., Koseoglu, A., Lu, D., Yu, K. (2014). An investigation into solid waste accounting. Weiss, J. W. (2014). Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers. Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2015). Financial Managerial Accounting. John Wiley Sons. Weygandt, J.J., Kimmel, P.D., Kieso, D.E. (2015). Managerial accounting: Tools for business decision making (7th ed.). Hoboken, New Jersey: John Wiley Sons.