A Brief History of the Pledge of Allegiance

A Brief History of the Pledge of Allegiance The U.S. Pledge of Allegiance to the Flag was written in 1892 by then 37-year-old minister Francis Bellamy. The original version of Bellamy’s pledge read, â€Å"I pledge allegiance to my Flag and the Republic, for which it stands,- one nation, indivisible- with liberty and justice for all.† By not specifying to which flag or which republic allegiance was being pledged, Bellamy suggested that his pledge could be used by any country, as well as the United States. Bellamy wrote his pledge for inclusion in the Boston-published Youths Companion magazine – â€Å"The Best of American Life in Fiction Fact and Comment.† The pledge was also printed on leaflets and sent to schools throughout the United States at the time. The first recorded organized recital of the original Pledge of Allegiance took place on Oct. 12, 1892, when some 12 million American school children recited it to commemorate the 400-year anniversary of the voyage of Christopher Columbus. Despite its widespread public acceptance at the time, important changes to the Pledge of Allegiance as written by Bellamy were on the way. Change In Consideration of Immigrants By the early 1920s, the first National Flag Conference (source of the U.S. Flag Code), the American Legion, and the Daughters of the American Revolution all recommended changes to the Pledge of Allegiance intended to clarify its meaning when recited by immigrants. These changes addressed concerns that since the pledge as then written failed to mention the flag of any specific country, immigrants to the United States might feel that they were pledging allegiance to their native country, rather than the U.S., when reciting the Pledge. So in 1923, the pronoun â€Å"my† was dropped from the pledge and the phrase â€Å"the Flag† was added, resulting in, â€Å"I pledge allegiance to the Flag and Republic, for which it stands,- one nation, indivisible- with liberty and justice for all.† A year later, the National Flag Conference, in order to completely clarify issue, added the words â€Å"of America,† resulting in, â€Å"I pledge allegiance to the Flag of the United States of America and to the Republic for which it stands,- one nation, indivisible- with liberty and justice for all.† Change in Consideration of God In 1954, the Pledge of Allegiance underwent its most controversial change to date. With the threat of Communism looming, President Dwight Eisenhower pressed Congress to add the words â€Å"under God† to the pledge.   In advocating for the change, Eisenhower declared it would â€Å"reaffirm the transcendence of religious faith in America’s heritage and future† and â€Å"strengthen those spiritual weapons which forever will be our country’s most powerful resource in peace and war.† On June 14, 1954, in a Joint Resolution amending a section of the Flag Code, Congress created the Pledge of Allegiance recited by most Americans today: â€Å"I pledge allegiance to the flag of the United States of America, and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all.† What About Church and State? Over the decades since 1954, there have been legal challenges to the constitutionality of the inclusion of â€Å"under God† in the pledge. Most notably, in 2004, when an avowed atheist sued the Elk Grove (California) Unified School District claiming that its pledge recital requirement violated his daughter’s rights under the First Amendment’s Establishment and Free Exercise Clauses. In deciding the case of Elk Grove Unified School District v. Newdow, the U.S.  Supreme Court failed to rule on the question of the words â€Å"under God† violating the First Amendment. Instead, the Court ruled that the plaintiff, Mr. Newdow, did not have legal standing to file the suit because he lacked sufficient custody of his daughter. However, Chief Justice William Rehnquist and Justices Sandra Day O’Connor and Clarence Thomas wrote separate opinions on the case, stating that requiring teachers to lead the Pledge was constitutional. In 2010, two federal appeals courts ruled in a similar challenge that â€Å"the Pledge of Allegiance does not violate the Establishment Clause because Congress’ ostensible and predominant purpose was to inspire patriotism† and â€Å"both the choice to engage in the recitation of the Pledge and the choice not to do so are entirely voluntary.†Ã‚   Pledge of Allegiance Timeline September 18, 1892: Francis Bellamy’s pledge is published in â€Å"The Youths Companion† magazine to celebrate the 400th anniversary of the discovery of America. October 12, 1892: The pledge is first recited in American schools.  Ã‚   1923: The original wording â€Å"my Flag† is replaced by â€Å"the flag of the United States of America.† 1942: The pledge is officially recognized by the U.S. government. 1943: The U.S. Supreme Court rules that requiring a person to say the pledge is a violation of the First and Fourteenth Amendments to the Constitution.   June 14, 1954: At the request of President Dwight D. Eisenhower, Congress adds â€Å"under God† to the pledge. 1998: Atheist Michael Newdow files suit against the school board of Broward County, Florida to get the phrase under God removed from the pledge. The suit is dismissed. 2000: Newdow files a lawsuit against Elk Grove Unified School District in California arguing that forcing students to listen to the words under God† is a violation of the First Amendment. The case reaches the Supreme Court in 2004, where it is dismissed. 2005: Joined by parents in the Sacramento, California, area, Newdow files a new lawsuit seeking to have the phrase under God from the Pledge of Allegiance. In 2010, the 9th Circuit US Court of Appeals denies Newdow’s appeal finding that the pledge does not represent a government endorsement of religion, as prohibited by the Constitution. May 9, 2014: The Massachusetts Supreme Court rules that because reciting the Pledge of Allegiance is a patriotic, rather than a religious, exercise, saying the words â€Å"under God† does not discriminate against atheists.

A Book Review of The Kissing Hand by Audrey Penn

A Book Review of The Kissing Hand by Audrey Penn Since it was first published in 1993, The Kissing Hand by Audrey Penn has provided reassurance for children dealing with difficult transitions and situations. While the focus of the picture book is on fears about starting school, the reassurance and comfort the book provides can be applied to many different situations. Summary of The Kissing Hand The Kissing Hand is the story of Chester Raccoon, who is terrified to tears at the thought of starting kindergarten and being away from his home, his mother and his usual activities. His mother reassures him about all the good things he will find at school, including new friends, toys, and books. Best of all, she tells Chester that she has a wonderful secret that will make him feel at home at school. Its a secret, passed down to Chesters mother by her mother and to her mother by Chesters great-grandmother. The name of the secret is the Kissing Hand. Chester wants to know more, so his mother shows him the secret of the Kissing Hand. After kissing Chesters palm, his mother tells him, Whenever you feel lonely and need a little loving from home, just press your hand to your chest and think, Mommy loves you. Chester is reassured to know that his mothers love will be with him wherever he goes, even kindergarten. Chester is then inspired to give his mother a kissing hand by kissing her palm, which makes her very happy. He then happily goes off to school. The story is slightly stronger than the illustrations, which while colorful, are not as well executed as they could be. However, kids will find Chester to be appealing in both the story and the illustrations. At the end of the book, there is a page of small red heart-shaped stickers that have the words The Kissing Hand printed on each of them in white. This is a nice touch; teachers and counselors can give out the stickers after reading the story to a class or parents can use one whenever a child needs reassurance. According to her website, Audrey Penn was inspired to write The Kissing Hand as a result of something shed seen and something she did as a result. Shed seen a raccoon kiss the palm of her cub, and then the cub put the kiss on his face. When Penns daughter was scared about starting kindergarten, Penn reassured her with a kiss to the palm of her daughters hand. Her daughter was comforted, knowing the kiss would go with her wherever she went, including school. About the Author, Audrey Penn After her career as a ballerina came to an end when she became ill with juvenile rheumatoid arthritis, Audrey Penn found a new career as a writer. However, she began writing a journal when she was in the fourth grade and continued writing as she was growing up. Those early writings became the basis for her first book, Happy Apple Told Me, published in 1975. The Kissing Hand, her fourth book, was published in 1993 and has become her most well-known book. Audrey Penn received the Educational Press Association of Americas Distinguished Achievement Award for Excellence in Educational Journalism for The Kissing Hand. Penn has written about 20 books for children. In all, Audrey Penn has written 6 picture books about Chester Raccoon and his mother, each focusing on a different situation that can be difficult for a child to deal with: A Pocket Full of Kisses (a new baby brother), A Kiss Goodbye (moving, going to a new school), Chester Raccoon and the Big Bad Bully (dealing with a bully), Chester Raccoon and the Acorn Full of Memories (the death of a friend) and Chester the Brave (overcoming fears), She also wrote A Bedtime Kiss for Chester Raccoon, a board book dealing with bedtime fears. As to why she writes about animals, Penn explains, Everyone can identify with an animal. I never have to worry about prejudice or hurting someones feelings if I use an animal instead of a person.   About the Illustrators, Ruth E. Harper and Nancy M. Leak Ruth E. Harper, who was born in England, has a background as an art teacher. In addition to illustrating The Kissing Hand along with Nancy M. Leak, Harper illustrated Penns picture book Sassafras. Harper uses a variety of media in her work, including pencil, charcoal, pastel, watercolor, and acrylic. Artist Nancy Leak, who lives in Maryland, is known for her printmaking. Barbara Leonard Gibson is the illustrator of all of Audrey Penns other picture books and board books about Chester Raccoon.   Review and Recommendation The Kissing Hand has provided a lot of comfort for scared children over the years. Many schools will read it to a new kindergarten class to ease their fears. In most cases, children are already familiar with the story and the idea of the kissing hand really resonates with young ones. The Kissing Hand was originally published in 1993 by the Child Welfare League of America. In the foreword to the book, Jean Kennedy Smith, founder of Very Special Arts, writes, The Kissing Hand is a story for any child who confronts a difficult situation, and for the child within each of us who sometimes needs reassurance. This book is perfect for children 3 to 8 years old who need comforting and reassurance. (Tanglewood Press, 2006.) More Recommended Picture Books If you are looking for bedtime stories for young children that are reassuring, Amy Hests Kiss Good Night, illustrated by Anita Jeram, is a good recommendation, as is Goodnight Moon by Margaret Wise Brown, with illustrations by Clement Hurd. For young children worried about starting school, the following picture books will help ease their fears: First Grade Jitters by Robert Quackenbush, with illustrations by Yan Nascimbene, and Mary Ann Rodmans First Grade Stinks! illustrated by Beth Spiegel. Sources: Audrey Penns website, Tanglewood Press

Ethics in Public Administration and Policy Study on Embezzlement Research Paper

Ethics in Public Administration and Policy Study on Embezzlement Behavior among Public Administrators - Research Paper Example Ethics in Public Administration and Policy Study on Embezzlement Behavior among Public Administrators This study must adopt this technique in order to achieve the intended outcomes. Government officials pertaining to the emerging or developing economies are often found to complain of insufficient compensation schemes and financial packages. The payment schemes of the government officials of such countries are formulated in terms of market rates owing to which the officials in public concerns of emerging economies are subjected to low pay scales. In Cambodia, Public Officials depend on rampant misappropriation of funds for their own private use. Again, ethical and legislative standards in such regions being weaker in nature like absence of proper laws to combat corruption contribute to the further escalation of the problem. Public officials usually engage in embezzlement on an individual basis without third-party intervention. Embezzlement behavior of government officials bears a strong relationship to the low salary payments provided to them that, in turn, fails to support their living conditions in this cost-driven economy (Myint, 2000). Further, the embezzlement behavior of these government officials is found to create potential impacts on the economy of the emerging economies thereby increasing their internal and external debt and similarly deteriorating economic and social structure. This is one of the factors that enhanced embezzlement.... Experimental design is appropriate for this study to collect data to identify the aspect of low salary that contributes to the behavior of embezzlement of funds among public administrators. This research design provides a blueprint of the process that facilitates the investigator to maintain control over the entire factors that may influence the outcome of an experiment. Embezzlement of funds among public administrators is financial fraud and to derive intended outcomes, the study must adopt this method. Experimental Research is frequently used where there is priority in time in a causal relation or if there is reliability in a causal relation and the magnitude and extent of the correlation is significant. Indeed, ethical leadership is public administration, and policy has a mandate to uphold objectives and organizational culture for the need of improving performance. Primary research can be done either through interviews or by sending or handling out questionnaires to the intended a udience. The current research envisages a research into a topic of public interest, and its findings are expected to be used as a remedial measure to address an issue of common interest. This will assist in curbing the tendency of embezzlement in the official and restore the trust of the public in them. Questionnaire: Collecting data through questionnaires is a common method in research. It encompasses a process of framing questions, the answers which can provide relevant information to the research questions. In this particular research, this design will help in obtaining direct information from public officials as well as those who have fell victims to any misappropriation by them. Interview Method: Conducting an interview with a sample population is the process through

Learner charateristics Essay Example | Topics and Well Written Essays - 1500 words

Learner charateristics - Essay Example e, eager 8-13 year-old to an optimistic learning result in adolescence, or to the negative, less adaptive results linked with estrangement and disconnection. In this paper we will explain the characteristics of learners in detail When children sight themselves as able, sure learners, strong learning results are maximized. When children are unsure, missing in self-assurance about their knowledge, skills and capability, their knowledge is unnatural and subdued. At the same occasion, their perceptions of themselves are receptive to the environmental chains for learning. Therefore, knowledge of the common habits children see themselves as learners can tell educational practices. Interest is the usual answer of the baby and young child to novelty. In the early on years of schooling (Year 4) this is extremely strong incentive for information looking for and knowledge gaining. When children tackle something with the intention of is new or unknown, their awareness is trapped or their attention is aroused, and they commonly connect in some type of investigative behavior. This means they are being uncovered to and getting novel information and knowledge. Young children (Year 4) usually consider that they discover as a consequence of attempt; that is, when they attempt, they learn. They demonstrate a concentration in what their peers are going to do but they do not characteristically contrast their own act with that of their peers. Common attention in what peers are responsibility shows a wish to discover out about the job and to be acquainted with what to do. †¢ Approximately 7 years of age children are seen to bottom judgments of their personal aptitude and the abilities of their parents on the levels of routine they watch. They have turn out to be conscious that in the middle of their peers there are dissimilar levels of capability, whether it be in arithmetic, interpretation or sports. Social contrast becomes more and more significant in the assessment of self and

Variations of the Approaches to VET Systems Essay

Variations of the Approaches to VET Systems - Essay Example The form of the given skills is determined both by the market mechanism and decisions taken by individuals in order to enhance their careers or income. In the second model, the VET is incorporated into an educational system or a school system that is comprehensively made up to develop professionals. Clearly, the systems Ashton (2004) has in mind in relation to the first type is the systems in the UK and US, while he allocates the second type to the dual system of VET in Germany, Switzerland, Austria and Denmark. It is useful to place these two models on two ends of a continuum from a system based on outcomes to one based on inputs. England lies on employability whilst Germany mostly on â€Å"vocational training†. In Germany, the VET systems are put more emphasis on employability with occupations becoming less rather than more delineated and less, rather than more specialised, in line with requirements of the knowledge economy, but also, with a central focus on the occupational mobility of the individual. In England, the opposite is true where there has been a narrowing down of skills. A strong led-demand system ensures the production of narrow sets of skills suited to a low –skilled labour market. ... This contrasts sharply with the VET in England which has been criticised for neglecting general education (Harrison 2002). In addition, these systems are characterised by three important differences between them in terms of the balance between classroom and work place learning. It is only in Germany where a dual system that relies on integration of hypothetical knowledge with significant workplace experience can be found. On the other hand, there have been more advancement aimed at making Vocational Educational and training systems more practice-oriented. However, this contradicts with the English model which in the recent years has moved towards a ‘narrowing’ of skills dispensed with knowledge deemed unnecessary. The fact that it is difficult in the English language to differentiate types of knowing may reflect the suspicion with which abstract underpinning knowledge in VET has been treated in this country (Keep 2006). German distinguishes ‘knowing that’ or theoretical knowledge from ‘knowing how’ practical knowledge or know-how. In addition, the German language further distinguishes between systematic propositional knowledge and systematic propositional knowledge. Also, while in Germany, VET involves different types of knowledge to underpin practice in a rather broad occupational field, VET in England is aimed at acquiring task-specific skills with no or little underpinning knowledge. These types of knowledge are occupational, task-specific and industrial. Importantly, while skills in Germany are integral elements of holistic union, in England they are bundles of specific skills defined as learning outcomes of fragmented qualifications. The education system in

Management Accounting: Information for Decision-making

Management Accounting: Information for Decision-making Management accounting information should comply with a number of criteria including verifiability, objectivity, timeliness, comparability, reliability, understandability and relevance if it is to be useful in planning, control and decision-making. Explain the meaning of each of the criteria named above and give a specific example to illustrate each. Give a brief explanation of how the criteria detailed in (a) might be in conflict with each other, giving examples to illustrate where such conflict might arise. Question 2 : (Information for decision-making) The overriding feature of information for decision-making is that it should be relevant for the decision being taken. However, decision-making varies considerably at different levels within an organization, thus posing a particular difficulties for the management accountant. Describe the characteristics of decision-making at different levels within an organization. Explain how the management accountant must tailor the information provided for the various level. Question 1 (a) Management accounting information should comply with a various number of criteria including verifiability, objectivity, timeliness, comparability, reliability, understandability and relevance if it is to be useful in planning, control and decision-making. Below we are discussing about the criteria needed to achieve its natural reason which is for planning, control and decision- making. The first criteria of management accounting information is verifiability. It means the ability through consensus among measurers to ensure that the information represents the purposes and the right method of measurement has been used without any errors or bias. It also means that it is observable to outsiders, in the context of model of information. Verifiability refers to the ability of accountants to ensure that accounting information is what it is meant to be. The outsiders cannot see the accounting informations and the references to those variables in a contract between the two parties cannot be enforced by outside authorities. An example of verifiability is that of two accountants looking at the same information like inventory valuation and coming to similar conclusions. There are three key aspects in verifiability. The first aspect is consensus among observers. The second one is the assurance of correspondence to economic things and events. The third key aspect is direct verifi cation versus indirect verification. Besides that, objectivity is another criteria that is also another useful aspect in planning and making decisions. Most accountants these days rely on verifiable evidence. Example of verifiable evidence are invoices, delivery notes, receipts, physical counts or even financial statements. By practicing objectivity, it is now possible to compare financial statements of different firms with an assurance of reliability and also uniformity. In another words, when the management accountant is providing information to the top-level management, they should provide the accurate result without altering or changing anything so that the manager will be able to make a accurate decision without being influenced by anyone. Moreover, Timeliness is one of the important parts for management to balance the relative merits of timely reporting and the provision of reliable information. Timeliness is concerned with having information to meet needs of decision makers before it loses its capacity to influence decisions. More accurate information may take a longer time to produce. Thus, to provide information on a timely basis, it may often be necessary to report before all aspects of management accounting transactions or any other event. Example, a firm may test-market a potential new product in a city. Despite a long wait for the accurate marketing report may cause a slight delay in the managements decision to launch the new product nationally and the information will be useless to the decision making process. Thus, it is one of the managerial accountants role in the decision-making process which will decide what information is relevant to each decision problem and provide accurate and timely data. Not forgett ing that its a conflicting criteria. Delaying information can significantly influence decisions and can rob information of its potential usefulness. Timeliness can have a direct impact on stock prices. Late reporting can represent bad news or a negative forecast. If the delay is great, it allows the opportunity for more information to be reported and to be supplied or maybe even speculated on by other sources. The next criteria is comparability. This criteria helps us to compare the financial statement of an entity through time in order to identify trends in its financial position and performance. At the same time, this criteria also helps to evaluate and compare the financial statements of different entities. It provides information about a particular entity that can be compared with information about other entities and with similar information about the same entity for some period or some other point of time. For an example, the management accountant should prepare the accounting information in a consistent way using historical concept for every year so that it will be much easier for the company to make comparison with the past accounting information or related entities. The heads of the company must determine if they want comparability to be driven by the type of instrument or other factors such as management intentions and industry segments. For an example, financial service, software and also manufacturing. Another criteria which is also needed is reliability. It is the quality of information that assures that information is reasonable free from any errors and are bias and faithfully represents what it purports to represent. It related to faithful representations and verifiability. An aspect in the context of reporting for financial instruments is the reliability of measurements including relevant disclosures about such reliability. For example, the staff has observed that many constituents seem to equate reliability with verifiability, not representational faithfulness. For purposes of discussion at this meeting, the staff plans to collect those sub-characteristics into three groups. The first one is, Faithful representation, including completeness and substance over form. The second one is verifiability, including precision and uncertainty. The last one is neutrality, including freedom from bias, prudence, and conservatism. The second last criteria is understandability. It relates to the users perspective and financial informations that are useful. It could be increased by reducing complexities for users through reporting information that represents the underlying economics, or by reducing the number of alternative accounting methods applicable to a subset of asset. Informations that increases the understandability are definitely very useful. Understandability is known as when the users have a reasonable knowledge of business and economic activities and accounting and a willingness to know more the information with reasonable diligence. Information about complex matters that should be included in the financial statements because of its relevance to the economic decision making needs of users should not be excluded merely on the grounds that it may be too difficult for certain users to understand. For the example, management accountant should prepare the accounting information or summarize of the report and analysis that easily understood to the decision maker in order to let them easy to make final decision. One other noteworthy aspect of the interaction of the financial statements and Management Commentary is the understandability of the information provided in the financial reports. Understandability can be adversely impacted by placing related information in different parts of a report and not providing the user with a cross reference. If the IASB does add guidance on Management Commentary to its existing guidance on financial statement disclosures, this would provide an opportunity to better integrate related information. The last criteria is relevance. It is also very important in the planning, control and decision-making. Relevance is the capacity of informations that are needed to make a difference in a decision by helping the users to form predictions about the outcomes of the past, present and future events or even to confirm or correct prior expectations. Relevance may be represented by determining which values assigned to financial instruments allows user to make better decisions based on the information provided to them. Informations may be deemed more or less relevant based on which measurement basis is being used. Different decisions basically will require different type of data. For example, an analysis on a project should not have any information on indirect costs because it is not relevant for making decision of the project and should include any prime cost because it is relevant cost for the decision-making. Question 1 (b) Management accounting information is used to satisfy the management needs. Those informations are useful for planning, controlling and decision making. However, these criteria also face conflict amongst one another. Conflict simply refers to the incompatibility or interference of ones idea, event, or activity with another. In this case, the conflict between criteria will happen when satisfying a criterion affects another criterion being difficult to fulfill as they are in collision with each other. They are few types of conflicts involved. Below are the conflicts. Relevance vs Reliability Relevance and reliability are two important criteria which are needed while making a decision. However, often there are some conflicts occur because of these two conflicts, requiring a trade-off between various degrees of relevance and reliability. A forecast of a financial variable may possess a high degree of relevance to investors and creditors. However, a forecast necessarily contains subjectivity in the estimation of future events. Therefore, because of a low degree of reliability, generally accepted accounting principles do not require companies to provide forecasts of any financial variables. Reliability and relevance often impinge on each other. Reliability may suffer when an accounting method is changed to gain relevance and vice versa. Sometimes, it may not be clear whether there has been a loss or either on relevance or reliability. The introduction of current cost accounting will illustrate the point. Proponents of current cost accounting believe that current cost income from continuing operations is a more relevant measure of operating performance than is operating profit computed on the basis of historical cost. They also believe that if holding gains and losses that may have accrued in past periods are separately displayed, current cost income from continuing operations better portrays operating performance. The uncertainties surrounding the determination of current costs, however, are considerable, and variations among estimates of their magnitude can be expected. Because of those variations, verifiability or representational faithfulness, components of reliability, might diminish. Whether there is a net gain to users of the information obviously depends on the relative weights attached to relevance and reliability (assuming, of course, that the claims made for current cost accounting are accepted). Comparability vs Consistency Comparability is another important criteria for planning control and decision making. Comparability which enables users to identify similarities in and differences between economic phenomena should be distinguished from consistency; the consistent use of accounting methods. Concerns about comparability or consistency should not preclude reporting information that is of greater relevance or that more faithfully represents the economic phenomena it purports to represent. If such concerns arise, disclosures can help to compensate for lessened comparability or consistency. Timeliness vs verifiability Timeliness and verifiability is needed all times for decision making. Information is useful when it is timely. To be timely, the information must be available when needed to define problem or to be begin to identify possible solutions. Those criteria might conflict with verifiability. It is because when needed verifiability information, it may take time to calculate or to get it after production process is end. Verifiability is the useful information when it is accurate. Before relying on information to make decisions, it is important to ensure that the information is correct. For example, a production manager has to decide the actual amount of lychee to be used in produce of 10000 units of lychee drink. But, because of the time given is limited, he has to prepare the report to the top management by forecasting the amount of lychee that will be used. Although he has meet the criteria of timeliness, he is might not meet the criteria of verifiable. This is because, he did not use the a ctual amount of lychee that will be used. This might cause some problems to occur during the production process. The cost of lychee is lower or others factors. When the production has come to an end, he will be able to know the actual amount of lychee that was been used. So, there is a conflict between timeliness and verifiability. Timeliness vs reliability Another conflict is between timeliness and reliability. Information is said to be reliable when they incorporate all aspects of a transaction as well as other events in order to facilitate users in deciding on any issue regarding the latter. However, most of the times in providing timely reporting, those aforesaid transactions or events are never taken into account as it occurs after the report is prepared and thus impairing reliability. In interest of timeliness, the reliability of the information is sacrificed, every loss of reliability diminishes the usefulness of information and as time pass, and either the reliability of the information drops or increase accordingly. For example, the material supplier decides to supply only one of the Material A. Company Y is very interested and is capable to buy the Material A. The supplier is interested on selling the Material A to Company Y, but there is no contract signed between them. As time passes, the supplier received an offer from Comp any Zs, with a higher price and shorter time compared to Company Y. Therefore, Material A is selling to Company Z and Y loses the Material A. Company Y is reliable on material supplier to get the Material A yet the supplier needed to sell the Material A in a shorter time to get the profit. So, supplier decides to sell it to Company Z. Thus, the criterion of timeliness is conflict with criteria of reliability. Question 2(a) The process identifying problems and opportunities and resolving them is called as Decision Making. Decision making is intertwined with the other functions such as planning, coordinating and controlling. Decisions are made in order to change the companys current status to a more desirable state of affair. Managers, teams, and individual employees make company decisions, depends on the scope of the decision and the design and structure of the organization. Organizations which have decentralized structures will delegate more decisions to teams and front-line employees. Programmability, uncertainty, risk, conflict, scope, and crisis are the characteristics of decision making. Programmability is divided into two. They are programmed decisions and non-programmed decision. Programmed decision means identifying a problem and matching the problem with established routines and procedures for resolving it. Whereas, the non-programmed decision is the process of identifying and solving a problem when a situation is unique and there are no any previously established routines or procedures that can be used as guidelines. Uncertainty also has two types. They are certainty and uncertainty. Certainty is the condition when all the information is needed to make a decision. However, uncertainty is the condition when the information available to make a management decision is incomplete. Risk is the level of uncertainty as to the outcome of a management decision. Risk has positive and negative aspects too. Decision environment for risk vary depending on company size and culture. Those who work in entrepreneurial firm must be more comfortable with making risky decisions than those who work in large corporations with established procedures. Next characteristic of decision making is conflict. It is always hard to get everyone to agree about what to do. Conflict over opposing goals, utilization of scarce resources, and other priorities are often characterized in decision making. Decision scope is the effect and time horizon of the decision. The effect of a decision includes who is involved in making the decision and who is affected by it. The time horizon of a decision may range from a single day to five years or more. There are three different level of management. They are the top-level management, middle level management and the lower management. The top-level management takes the strategic decisions. The middle level management takes tactical decision. And the lower level management takes the operational decision. The top level management who makes the Strategic decisions encompasses a long term perspective of two to five years and affect the entire organization. Top level managers, or strategic manager are also called senior management and executives. They are those individuals who are at the top one or two levels in an organization. Examples of top level management are The Chief Executive Officer (CEO), Chief Financial Officer (CFO), Chief Operational Officer (COO), Chief Informational Officer (CIO), President, Vice President, Chairman and Board of Directors. They have the long-term vision for the company. They are not involved in day-to-day tasks need to possess conceptual skill so as to set the goals for the organization as a whole. For example, Jerry Yang, the former chief executive of YAHOO, was criticized when a $44.6 billion acquisition bid from Microsoft failed under his watch. They frame the organizational policy. They are also responsible for mobilization of resources. They generall y make large budgetary decisions for the company and are responsible to the shareholders and the general public. The success or failure of the organization rests on the shoulders of the top level management. Middle level managers are those in the levels below the top managers. Middle level management makes Tactical decisions which have a short-term perspective of one year or less and focus on subunits of the organization, such as departments or project teams. Tactical decision is the mixture of strategic decision and operational decision. Example of middle management is General Manager (GM), Plant Manager, Regional manager and Divisional manager. Middle level managers are responsible for carrying out the goals set out by top management with setting goals for their departments and other business units. Tactical decisions, the medium term decisions about how to implement strategy, are delegated to middle managers. Middle management decisions might include marketing a new product, communicating with and managing lower management and determining what issues need to be addressed with top level managers. Each individual middle management department develops a strategy to meet its inner departm ental goals. Lower level management makes Operational decisions which cover the shortest time perspective, generally less than a year. Operational decisions, short term decision or also called administrative decisions about how to implement the tactics affect daily tasks and generally handled by lower level managers. They are often made on a daily or weekly basis and focus on the routine activities of the firm such as production, customer service, and handling parts and supplies. Office managers, shift supervisor, department manager, foreperson, crew leader and store manager, are responsible for the daily management of line workers. For example, supervisor may decide to reward the most productive employee with an employee of the month award, or offer incentives such as gift certificates. The last characteristic of decision making is Crisis. Decision making during crisis is more challenging and difficult than under ordinary conditions. Making a decision in a crisis situation can make or break the career of a manager.   Question 2(b) A management accountants duty is to provide information to users who are part of the organization from various levels. However, different level of management has different information needs. Thus, a management accountant has to tailor the information for them. The first step that should be taken before the management accountant provides any type of information is that he should be clear and understand the company vision as the top, middle and bottom management of an organization. The top-level management is responsible for the long term strategis plan with strategic decisions for about 5 to 10 years time. Therefore the top management will create a mission, which will consist of a more specific goal that unifies companys efforts. So, the management accountant should prepare budgets for top management accountant to decide which projects have to undertaken to achieve the companys goals. Budget is a strategic plan that details the action that must be taken during the following year. It also pinpoint the responsibility of achieving the budgets to respective managers inline the company policies. For example, management accountant prepare the imposed budgets to top management before imposed to middle management to achieve targets. In the top-leve l management, a management accountant should be responsible for all or a part of a companys financial status, actions and transactions. The management accountant should also maintain budgets, perform financial analysis, build business strategies and also manage their relationships with investors and auditors. In middle management, they are responsible for developing and carrying the tactical plans to accomplish the organizations mission. Tactical plans specify how company will use resource, budgets and people to achieve company goals within its mission. In this level, management accountant will use various methods to decide the profit with minimum production costs. Profit volume analysis is one of the methods to calculate changes in cost and sales in determine the profit. Management accountant will calculate breakeven point where the level of sales of company needs to achieve at zero profit. After that, management accountant also prepared the report on scare resources which the supply of resources is limited by define the limit factor. Then, management accountant will produce the product that give higher contribution per limiting factor and take considerations of qualitative factors before final decisions is made. Final decisions is means whether to make or to buy the decision. It is situ ation where an organization is given a choice to produce by own resources or pay other organization to make the product. After management accountant prepare the information in form of cost volume profit, limiting factors analysis and decisions about activities either to buy or to make, middle management have to decide, carrying the tactical plans and delegating the responsibility of jobs to the operational management. In a summary, the types of information that a management accountant should tailor to middle-level management is like preparing financial statements, assess internal controls, supervise accounting staffs, complete and review tax returns and also help to manage the general ledger. Lower lever management is responsible to carry the operational plans where it is related to day to day plans in producing products or services. For example, management accountant will determine the economic order quantity for lower management to know the amount of inventory they should reorder order to minimize ordering cost and holding costs. Therefore, lower level management will order the maximum order. In the lower level, the types of informations a management accountant should tailor are receivables and payrolls, financial statement and compliance audit, help in the budget department and also prepare reports for the controllers department. Question 2(c) An example of a typical management decision is Strategic Decision. Strategic Decision would normally be taken at first level which is top management. A top management approach is one where an executive, decision maker, or other person or body makes a decision. This approach is disseminated under their authority to lower levels in the hierarchy, who are, to a greater or lesser extent, bound by them. For example, a structure in which decisions either are approved by a manager, or approved by his or her authorized representatives based on the managers prior guidelines, is top to bottom management. Top management translates the policy (formulated by the board-of-directors) into goals, objectives, and strategies, and projects a shared-vision of the future. It makes decisions that affect everyone in the organization, and is held entirely responsible for the success or failure of the enterprise Strategic decisions are broad based, qualitative type of decisions which include or reflect goals and objectives. Strategic decisions are non quantitative in nature. Strategic decisions are based on the subjective thinking of management concerning goals and objectives. Besides that, there are impact of mergers and acquisitions on top level management. Impact of mergers and acquisitions on top level management may actually involve a clash of the egos. There might be variations in the cultures of the two organizations. Under the new set up the manager may be asked to implement such policies or strategies, which may not be quite approved by him. When such a situation arises, the main focus of the organization gets diverted and executives become busy either settling matters among themselves or moving on. However, the decision maker must be well equipped with a degree or must have sufficient qualification to solve the problems that arises. Knowledge of management accounting is needed by the decision-maker to come out with relevant information. A part of that, there might be an impact on tax because of this decision made. The information provided not only for the inside people but also for the external people such as shareholders or supplier. On the other hand, top management will practises non-routine concept for all the activities held. Non-routine is known as nonrecurring decision such as the following to accept or reject a special order; to make or buy a certain part, to sell or process further, or to keep or drop a certain product line or division. In these types of decisions, the decision maker must have knowledge of relevant costs and contribution margin.

Themes in Silas Marner :: Silas Marner Essays

Themes in Silas Marner Silas Marner, written by George Eliot in 1861, attempts to prove that love of others is ultimately more fulfilling than love of money. This theme shows throughout the book, though the manner in which it is revealed leaves a bit to be desired. Often Silas Marner is criticized for being such a simple, unrealistic story. It does seem odd that after fifteen years of almost solitary confinement, Silas can trade his love of gold for his love of a daughter overnight. Despite Eliot’s attempt to portray Silas’s reawakening to society as a slow transition, the reader interprets his change of heart as a direct and immediate result of Eppie’s arrival. Despite these flaws in the story, the overall theme that man cannot live in a vacuum is portrayed by Eliot very well. Though Silas finds some satisfaction in his tenacious weaving and hoarding of gold, he only discovers true happiness after he dedicates himself to inter-personal relationships. Though his exile from Lantern Yard proves devastating to his self confidence and trust in others and God, fifteen years later Silas makes a full recovery, adopting Eppie to replace his love of money with love of a daughter. The fact that Lantern Yard has disappeared years later when Silas and Eppie go to visit it suggests that this town is no longer dear to Silas. In fact the removal of the town serves as a metaphor for Silas’s ability to find happiness outside his past. Also, near the conclusion of the story, the "fits" of Silas seem to have subsided. This makes sense because since the bachelor weaver has recovered and Eppie has opened his eyes to the reality of the world again, his soul is no longer separate from his body. While before, his soul was exiled and held in a purgatory of sorts before he found Eppie, now his spirit is alive and well, living in the present. Yet he still has relapses, suggesting that the fifteen years of self-torture have left permanent scars on his troubled soul. One lesser theme of the book is in regards to the Cass family. Eliot, through her portrayal of Godfrey and Dunstan as wealthy, selfish scoundrels who try to use one another and others to their personal advantage, asserts that the upper class has damaged society. While the Cass family, thinking that their wealth gives them undue privilege and rights to property (Godfrey’s attempt to seize Eppie from Silas), seems incredibly egocentric, Silas, representing the lower class, is seen as a humble victim of class bias.