Assignment Essay Example | Topics and Well Written Essays - 250 words - 38

Assignment - Essay Example egal drinking age pushes teenager to drink in an uncontrolled, unsupervised environment and as a result, do so excessively, which is dangerous (Reid). This, he argues would be different if the drinking age would have been lowered to 18yrs. I tend to agree with Reid, especially on the fact that many Americans teenagers under 21 years are consuming alcohol, excessively, in uncontrolled, unsupervised environment; however, I also disagree with his assertion that lowering the drinking age will make teens drink responsibly and in excessively; these are habits that has nothing to do with legally set drinking age. Richard Keillin basically agrees with the assertion by Reid and argues further that teen/underage drinking is a major contributor to most problems faced by the youth since it is uncontrolled and as such teens fake ID’s, go to dangerous places and at times, deal with dangerous people in the quest of having access to alcohol. Basically Richard is entertaining the suggestion of lowering drinking since he alleges that many college and university heads wish to propose it, arguing that â€Å"lowering teen drinking may reduce the intensity of alcohol consumption in colleges†. In this regard, I concur with both Reid and Richard; most teenagers like doing that which is prohibited and thus lowering the drinking age might actually work towards lowering drinking among teenagers. This assertion is also advanced by the findings of a research by the National Institute of drug Abuse that found the high drinking age of 21 years a failure, since more than 70% of 12-13 years old 8th grad ers easily access drugs. However, Joseph Kolofano, on the other hand, totally disagrees with the idea of lowering drinking age to 18 years arguing that it would basically mean lowering to 16

Research proposal about adolosence Essay Example | Topics and Well Written Essays - 2500 words

Research proposal about adolosence - Essay Example According to Frame, Richard and Matthew (2009) if divorce occurs, it is likely to be one of the most stressful events in the lives of both parents and children and can be characterized as a significant period of transition, regardless of age. Aro and Palosaari (1992) state that divorce "will directly or indirectly touch nearly all American children" (p.14). Therefore, it is important to study how parental divorce may affect families and to investigate the consequences of marital dissolution for the children involved. Knox, Zusman and Decuzzi (2004) suggest that approximately 6 million divorced families exist in the United States and majority of them have children. According to Kreider and Fields approximately 26 percent children are currently living with just one parent in the United States (cited in Comerford, 2008). There are many studies in the literature investigating the short term and long term effects of divorce on children. The loss of a parent through divorce disrupts the fa mily life, the parent to parent relationship and the parent to child relationship in significant ways (David and Mark, 2009). The effects of parental divorce have been found to linger in the children of divorce, even as they develop into adults. This study will attempt to investigate the impact of parental divorce on the past and present sexual behavior of college aged children. A wide array of sexual behaviors will be examined. Specifically the age at which each behavior occurred will be examined to gain a more accurate picture of possible differences between those from intact and divorced families. Research suggests that daughters from divorced families are more likely to have intercourse at an earlier age and are likely to have more sexual partners (Hetherington and Kelly, 2002; Wallerstein and Lewis, 2004). This study will examine a much wider spectrum of sexual behaviors to investigate whether these results are supported. In addition, male sexual behavior will be examined in a comprehensive way, as this area has been neglected in previous research. Literature Review The Impact of Parental Divorce on Adolescence Although Forehand et al. (1991) suggested that the effects of divorce may be less detrimental to children and adolescents than was previously thought, much literature does indicate that children and adolescents who experience parental divorce function less well than those who do not, particularly in the area of social adjustment (Giuliani, Lafrate and Rosnati, 1998). When compared to adolescents from intact homes, adolescents in divorced families are two to three times more likely to behave in an antisocial and delinquent way, to associate with delinquent peers, to show poor school performance (Grimm and Wassil, 1994) and to drop out of school (Hetherington, 1993). These adolescents have been shown to have more problems in social relationships when compared to adolescents from intact families (Hetherington, Law and O'Connor, 1993). Such adolescents have also been shown to have lower levels of trust towards others (Giuliani, Lafrate and Rosnati, 1998), they receive less parental supervision, they receive fewer curfews and rules (Wallerstein and Lewis, 2004) and they often take more responsibility for themselves (Wallerstein and Lewis, 2004) than peers who come from intact families. Wallerstein and Lewis (2004) also reported that parents in divorced f

Relationship Between Profitability and Liquidity

Relationship Between Profitability and Liquidity CHAPTER 1: INTRODUCTION This study empirically examines the relationship between profitability and liquidity, of insurance companies in Mauritius by using regression models and correlation analysis. The goal of any business is to make profits. If it does not make profit, it will soon go out of existence. Business need to ensure that it has enough money not only to cover expenses, but ensures that something is left over. Profitability of a company can be affected by many factors, among which there is liquidity. Every stakeholder has an interest in the liquidity position of his related company. Employees are also having interest in the liquidity of their company in order to know whether the company can meet its employees related obligations that are salary, pension, and provident fund. Shareholders are interested in understanding the liquidity due to its huge impact on the profitability. One can understand the liquidity position by analyzing the financial statements of a company. Liquidity position of a company can examined through financing decisions or investment decisions. 1.1 Definition of Liquidity Liquidity is defined as the ability of a company to meet its short term obligations. It is also the ability of the company to convert its assets into cash. It is more explicitly the ability of a company to meet the cash demands of its policy and contract holders with no or negligible loss (Claire et al., 2000). The assets and liabilities of a company reflect its liquidity profile. Since liquidity risk is inherent in the financial institutions, one must be able to understand measure, monitor and manage this risk (Douglas and Raghuram, 2001). Liquidity Risk According to Claire et al., (2000), liquidity is the ability to meet expected and unexpected demands for cash through ongoing cash flow or the sale of an asset at fair market value. Liquidity risk is the risk that, at a point in time, an entity will be in short of cash or liquid assets to attain its cash obligations (Darling, 1999). This may result in a run-on-the-company event, which is an example of loss due to this risk which causes the collapse of an institution. This type of event can occur during a depression whereby most customers ask to have their cash paid immediately and that demand exceeded cash reserves. Other less dramatic losses can occur when a company needs to borrow unexpectedly or sell assets at an unanticipated low price (Stewart and Raghuram, 1998) 1.2 Profitability Profitability is defined as the ability of a company to generate income which surpasses its liabilities. Profitability is measured by different ratios such as, Return on Equity (ROE), Price to Earnings Ratio (PER) and Return on Assets (ROA) amongst others. The measurement of profitability is essential to every company (Eljelly, 2004). Insurance regulators either encourage profitability, when concerned with solvency, or seek to limit it, when regulating rates. To investors and insurers, profitability plays an essential role. To policyholders of a stock insurer, it sounds like markup, while to those insured by a mutual company, it has no impact (McClenahan, 1999). Enz and Karl (2001), state that profitability is subject to consistent and accurate determination under a given set of conventions and accounting rules. Profits are important to investors and management as sources of dividends and growth. Profits provide better security against insolvency to insurers and regulators. 1.3 Background on Insurance Sectors in Mauritius The first two insurance companies (Phoenix Assurance Company and the Commercial Union) were set up in 1835 by the British. In 1845, the Mauritius Marine Insurance was formed by Mauritian shareholders. A second Mauritian company was set up called the Mauritius Fire Insurance company in 1854. From that time till date, new companies have emerged. Presently there are 16 insurance companies operating in Mauritius. All these companies are engaged in Life business, General business or both. INSURANCE COMPANY LINE OF OPERATION Anglo Mauritius Assurance Co Ltd Life Insurance Albatross Insurance Co Ltd Life General Insurance British American Insurance Co Ltd Life General Insurance Island Life Assurance Co Ltd Life Insurance Indian Ocean General Assurance Co Ltd Life General Insurance Jubilee Insurance Mauritius Ltd Life General Insurance Llyods Mauritius Co Ltd Life General Insurance La Prudence Mauricienne Assurance Ltd Life General Insurance Lamco International Insurance Ltd Life General Insurance Life Insurance Corporation of India Life Insurance Mauritian Eagle Co Ltd Life General Insurance Mauritius Union Assurance Co Ltd Life General Insurance New India Assurance Company ltd General Insurance Swan Insurance Co Ltd General Insurance State Insurance Company of Mauritius Ltd Life General Insurance Sun Insurance Company Ltd Life General Insurance Table 1.1: List of Insurance Companies and their respective lines of operation 1.3.1 Liquidity issues in Mauritius Each insurance company has their own structures and policies to manage all the risks in their operations including liquidity. In addition, they have to abide by the guidelines on liquidity provided by the Financial Services Commission and Section 23 of the Insurance Act 2005. Insurance companies have also to develop a contingency plan which should help them manage their liquidity on a global consolidated basis. Recent technological and financial innovations have provided insurance companies new means to finance their activities and to manage their liquidity (Vittas, 2003). The liquidity of insurance companies should usually be well planned since the frequency, timing and severity of insurance claims and benefits are quite uncertain (Levene, 2003). Insurance companies obtain their liquidity through (i) Underwriting: Underwriting is calculated as premium revenues subtract payments and operating expenditures; (ii) Investment Income: Investment income consists of dividends, realized capital gains on stocks and coupon payments and principal payments on bonds and (iii) Asset Liquidation: Assets liquidation is primarily concerned with stock sales and bonds on the financial markets (Holden and Ellis, 1993). 1.4 Problem Statement The eventual measure of efficiency of the liquidity planning and control is the effect it has on profitability. The companies preference of high return on assets to increase their profitability affects their liquidity positions. As a result, a study in the insurance sector in Mauritius is carried out to confirm this statement. 1.4.1 Research Objectives The research objectives of the study are as follows: i. To assess the impact of liquidity on profitability of Mauritian insurance companies ii. To determine the relationship between liquidity and profitability iii. To evaluate the impact and significance of the different liquidity ratios on profitability 1.4.2 Aim and Objectives of the Dissertation The aim of this dissertation is to investigate the relation between profitability and liquidity within the Mauritian context, in particular in the insurance sector. An econometric model would be used for this research study. The same model will be used to test the impact of liquidity on profitability of thirteen insurance companies, namely Anglo Mauritius Assurance Co Ltd, Albatross Insurance Co Ltd, British American Insurance Co Ltd, Island Life Assurance Co Ltd, Indian Ocean General Assurance Co Ltd, Jubilee Insurance Mauritius Ltd, Llyods Mauritius Co Ltd, Lamco International Insurance Ltd, Mauritian Eagle Co Ltd, Mauritius Union Assurance Co Ltd, Swan Insurance Co Ltd, State Insurance Company of Mauritius Ltd and Sun Insurance Company Ltd. 1.5 Outline of the Dissertation 1.5.1 Chapter 1: Introduction The introduction gives an overview on liquidity risk and explains why it is an important area for research, in particular in the insurance sector in Mauritius. It gives a clear and concise statement of the aim and objectives of this dissertation. 1.5.2 Chapter 2: Literature Review This chapter is wholly a review of existing literature on liquidity and any relevant articles related to liquidity issue have been considered. This will help to put the proposed research in a relevant context and ensure that up-to-date techniques are used for the analysis in this research study. 1.5.3 Chapter 3: Methodology This chapter describes the methods and estimation techniques used to compute estimates of the parameters in the econometric model and explain the equations being used. It also outlines the sources of data collection. Finally, the limitations of the study are outlined in this chapter. 1.5.4 Chapter 4: Results and Findings Chapter 4 presents the Analysis of data and findings. Tables, graphs and figures are usually used in this chapter to better illustrate graphically the results of this research study. The data was analysed using EViews 7 and the findings will be discussed. The latter will enable comparison that will either confirm or contradict expectations. 1.5.5 Chapter 5: Conclusions and Recommendations This final chapter presents the conclusions reached based on the findings of the previous chapter. Finally, some suggestions for further research in liquidity will also be presented.

Electric Cars and Air Pollution Essay -- Environment Environmental Tec

The goal of electric vehicles is to reduce air emissions associated with typical internal combustion vehicles (ICVs), thereby decreasing the emission of environmentally damaging products such as carbon dioxide and nitrogen oxides. Since electric vehicles run on electricity generated from batteries and do not emit air pollutants, these vehicles are termed zero emission vehicles (ZEV). CARB mandated that ZEVs be 2% of the total automotive sales by 1998 and 10% by 2003. The push for ZEVs raises serious concerns about the environmental impacts of ZEVs due to their production and use. Is CARB’s push for ZEVs premature given the present state of battery technology? Will the production of ZEVs lead to unforeseen environmental destruction? Or are ZEVs the answer to our air pollution woes? This paper analyzes the feasibility of electric cars and the impacts of their production on the environment. The components of air pollution have been attributed to a number of serious health and environmental consequences. For example, air pollution can lead to eye, nose and throat irritation, as well as complications in breathing. Some chemicals in air pollution, such as benzene, cause cancer while other chemicals may cause birth defects, brain and nerve damage and long-term injury to the lungs and breathing passages. Not only does air pollution create distinct medical problems, it also creates environmental problems as well. Carbon dioxide, sulfur dioxide, and nitrogen oxide are three examples of gases released into the atmosphere each year as a result of the combustion processes. Billions of pounds of pollutants are released each year from power plants and motor vehicles. These pollutants are causing serious problems for the environment. Motor... ...):10-15 Rahman, S.; de Castro, Arnulfo. 1995. Environmental Impacts of Electricity Generation: A Global Perspective. IEEE Transaction on Energy Conversion. 10(2): 307-312 Renner, R. 1996. Life-cycle analysis stirs continued debate on impact of electric cars. Environmental Science and Technology. 30(1):17A-18A Roque, J. A. 1995. Electric vehicle manufacturing in Southern California: local versus regional environmental hazards. Environment and Planning A. 27(6): 907-932 Savage, J. A. 1994. The Road Warriors: Utilities and Automakers Square Off on Alternative Fuel Vehicles. Business and Society Review. 88:6-8 Tucker, M. 1995. The Shocking State of Electric Car Technology. Business and Society Review. 93:44-47 http://www.epa.gov/oar/oaqps/peg_caa/pegcaa04.html http://www.epa.gov/OMSWWW/11-vehs.htm http://www.epa.gov/oar/caa/contents.html

Case in motivation and teamwork of Starbuck Essay

Case in motivation and teamwork of Starbuck Introduction Question 1 Â   Â   Â   Â   Â   Â   Formal teams are teams whose structures are clearly defined mainly of the basis of specialization. In these types of teams, the members are not equal and every one of them has a rank (Moorhead & Griffin, 73). For example, there are managers, supervisors and other junior employees. It is worthy noting that every member of a formal team performs their specific duties. For example, managers stay in their offices and issues directives to their juniors. On the other hand, informal teams have no structure and all team members are seen as equal regardless of their specialty. In these types of teams, any member can perform any task. Question 2 A team in Starbucks consists of three to six people and this helps the employees to know each other well. Any opinion expressed by employees is given an equal significance regardless of their position. The top management at Starbucks work together with their juniors which makes them more familiar and closer compared to other bureaucratic companies. The management at Starbucks treats all employees as equals and this is aimed at reducing the gap between the employees and the management. The top management at the company believes that employees are its main spirit. Consequently, the management adopts an interactive organizational structure that makes the employees love their jobs and perform them with passion. Question 3 a) The size of a team is an important factor because it determines how well the team members know each other. This is important because it brings about cohesion in the work place. b) The first benefit of Starbucks having small teams of staff in every branch is that the team members get to know each other better. Secondly, it improves communication within the group. Question 4 Â   Â   Â   Â   Â   Â   From the Starbucks case study, it is clear that there are three major issues that the company needs to address in its planning process namely listening to the opinion of its employees, equal treatment and ensuring good welfare for the employees. Â   Â   Â   Â   Â   Â   Equal treatment- this is one of the major issues that the company needs to address in its planning process. Equal treatment requires all employees to be treated equally regardless of their position. According to the case study, it is clear that the management at the company treats all employees as equals and refers to them as partners. This is important because it narrows the gap between the employees and the management. Treating every employees fairly and equally in the workplace results in a friendly working environment. Consequently, if the issue of equal treatment is addressed in the planning process, it will help in creating closer working atmosphere and good management (Rynes & Rosen 64). Â   Â   Â   Â   Â   Â   Listening to the employees- listening to the employees is other issue that requires to be addressed in the planning process. From the Starbucks case, it is clear that the company wants every employee to take part in developing plans and work as a team to achieve the set goals. Consequently, the company’s principles and policies are communicated to all employees, and there is no restriction in the employee’s individual opinions. By listening to the employees, makes them feel important which in turn motivates them hence increasing their productivity (Rynes & Rosen, 83). References Moorhead, G., & Griffin, R. W. Managing organizational behavior. (10th ed.). Cengage Learning., 2012. Print Rynes, S., & Rosen, B. A field survey of factors affecting the adoption and perceived success of diversity training. Personnel Psychology, 1995. Print Source document

Accounting for Operational Activities: Illustrative Transactions and Financial Statements Answers

CHAPTER FIVE: COST ESTIMATION Introduction When managers make decisions they need to compare the costs (and benefits) among alternative actions. In this chapter, we discuss how to estimate the costs required for decision making (Lanen, 2008). Learning Objectives: According to Lanen (2008), after completing Chapter 5 you should: 1. Understand the reasons for estimating fixed and variable costs. 2. Estimate costs using engineering estimates. 3. Estimate costs using account analysis. 4. Estimate costs using statistical analysis. 5. Interpret the results of regression output. 6.Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requ ires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Read this  Financial StatementsGood decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008).Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you gettin g the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of unitsT c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed |What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis & Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible.Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates C ost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Read also Recording General Fund Operating Budget and Operating TransactionsLearning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) .Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Tot al |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of unitsT c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2.Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods o f operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid.The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 | 480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levelsDoes it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. Also read Current Liabilities and Payroll AccountingThe slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level.Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity – Cost at lowest activity Highest activity – Lowest activity F = Total cost at highest activity level – V (Highest activity) Or F = Total cost at lowest activity level – V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 – $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level – V (Highest activity) F = $12,883 – $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level – V (Lowest activity) F = $9,054 – $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables High-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression AnalysisRegression statistically measures the relationship between two variables, activities and costs. R egression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data .For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You alr eady know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation.Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs.The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficie nt â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant.If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs.The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,700 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation P roblems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line.Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs.Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression i s not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2.Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimat ed manufacturing overhead with 520 repair-hours and $3,500 parts costs *.The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a ToolMany software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well school ed in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrease as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A& B PROBLEM 5-47 -A& B REFERENCES Lanen , N. W. , Anderson ,W. Sh. & Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]

Philiosophies in Early Childhood Teaching Essay Example

Philiosophies in Early Childhood Teaching Essay Example Philiosophies in Early Childhood Teaching Essay Philiosophies in Early Childhood Teaching Essay Formal Writing Assignment: Introduction to Early Childhood Education Instructor: Ecole Morris- University of Montana-Western Goal: to develop a personal teaching philosophy of early childhood education based on research and analysis. Purpose: If someone asked you to explain your philosophy of teaching young children, what would you say? How would you begin to formulate a statement that captures the essence of your belief about teaching and learning? Teacher candidates are increasingly being asked to articulate their philosophy of teaching. This request is often in conjunction with the submission of a teaching portfolio for seeking teaching positions or dossier for promotion and tenure. A teaching philosophy is a statement of reflection about what you will do as a teacher. Your beliefs influence your action. It has been recognized by many teachers that the process of identifying a personal teaching philosophy and continuously examining, testifying, and verifying this philosophy can lead to change of teaching behaviors and ultimately enhance professional and personal growth. Assignment: For this assignment articulate your teaching philosophy in two phases. (100 points) 1. Introduction: at the beginning of the semester, you are required to write a 4-5 page paper. In it, consider the following points: * Why do you want to become an early childhood education teacher? * What type of teaching position do you hope to obtain, and why? * What are your strongest characteristics or talents as a potential early childhood educator? * What are the factors that influence your decision to pursue this career? 2. Areas to emphasize: Use the following questions to help you think about your beliefs regarding teaching young children. It is not necessary to respond to each of these questions in your written philosophy. You may also decide to comment on additional issues as well. Take some time to think about each one in some depth. * How do you view young children? What is the child’s role in his/her education? What do you belief about how young children learn? * What role does family play in your teaching? How will you include them in your classroom? What are your views on inclusion, how will you include all children in your classroom? * How do you view the role of the teacher? How will your views influence your teaching? * What kind of environment do you hope to create in your future classroom? How does this relate to your basic beliefs about young children and learning? * What do you hope young children will become? What do you want them to achieve, accomplish, learn, feel, etc.? * What kind of feedback will you offer your students as they work? What kind of assessment will you use to be sure that students have met objectives? * Looking back at the history of early childhood education, who or what approaches have the greatest impression on you, and why? General Paper Format Suggestions: * Use present tense, in most cases. Write the paper in first-person (which is the most common and easiest for your audience to read). * Write in language and concepts that can be broadly appreciated. A general rule is that the statement should be written with the audience in mind. It may help to consider a school administrator (e. . , school principal) as your audience. * Write a paper that will let your audience know where you stand in regard to important educational theories and practices. By including specific examples of teaching theories and approaches, you are able to let your reader take a mental â€Å"peek† of your classroom. * Make the paper memorable and unique. Think of this teaching philosophy as part of a job application w here your readers are seeing many of these statements. What is going to set you apart from others? What about you are they going to remember? Create a vivid portrait of yourself as someone who is intentional about teaching and committed to his/her career. * A working draft will be developed and reviewed by a peer during the class. This working draft will be submitted with the final draft. * The personal philosophy paper must be typed, double-spaced, following APA (6th ed. ) guidelines. It must be a minimum of 4 pages not including references or appendices. A minimum of 3 references must be used. No more than 1 of these can be electronic (internet) references. A textbook bibliography can be a goldmine of references to follow up on as well.

The Effects of Abuse essays

The Effects of Abuse essays There is no substitute for blood. Volunteer donors are the only source of blood for patients in need of lifesaving transfusions. Donating blood is a safe, simple way to make a difference for people in your community. In this way, each blood donation provided by a donor can help to save several people's lives. The Blood Donor Benefit ProgramThe Blood Donor Benefit Program is one of the ways that LifeSouth Community Blood Centers gives back to our donors and donor groups. Under this program, LifeSouth helps defray the cost of blood components for patients covered under our plan. When a patient covered by our plan receives a blood transfusion, LifeSouth pays for the non-insured portion of the 'processing fee' (covers cost of recruiting, drawing, testing, storing and distributing the blood) that is charged to the patient for all units of blood components. LifeSouth's coverage extends to transfusions at any hospital in the United States. For more information on the Blood Donor Benefit Program, please call your local branch of LifeSouth Community Blood Centers. Find details and contact information on your local branch at Regions and Donor Centers. Donating blood is believed to aid the rejuvenation of red blood cells and can help reduce the risk of heart disease, especially in men. It also helps to control blood iron levels, which is important for older men. There may be a little sting when the needle is inserted, but there should be no pain during the donation. Donors are served refreshments and encouraged to stay in the donor chair for a short time after donating. Occasional light-headedness may occur, especially if a donor leaves the chair before having a short rest, or uses alcohol or tobacco products soon after the donation. Giving blood is one of the best gifts you can give to another human being. But, you may not know that it's good for you too. Not only will you feel good knowing you'v ...

The Perfect Blog Post Simpler Is Better - CoSchedule Blog

The Perfect Blog Post Simpler Is Better Blog I have designed my fair share of blog themes from top to bottom, and while I have allowed myself to experiment some, I usually find that there is almost a formula for success. This doesnt mean that there are a bunch of hard and fast rules. It just means that successful blogs usually look a certain way for a reason. In art school, I was taught that I needed to learn the rules of art before I was allowed to break them. The same goes for many things in life.  Once you understand the rules, it will up to you to implement them, and break them, as you see fit. Here are a few of the rules for blog design that I have adopted over the years. Know the rules well, so you can break them effectively.  Ã¢â‚¬â€¢ Dalai Lama XIVLess Is Really More Often, we equate working on our blog with installing a new widget on our sidebar. Trust me, your sidebar doesnt need another widget. If fact, it probably needs less. What you really need is a blog that works with your goals, and converts on your call-to-action. Sounds simple, but how do we get there? Our blog design must serve our content well. Your layout should make your content easy to read and experience. 100% of our blog design needs to be about the  content that it is serving. A great blog design focuses on a single call to action. What do you want the reader to do when they come to your blog? You could pick seven different things. Pick one. With that, I would like to introduce the perfect blog post. Download a PDF copy of this diagram to use as you blog. The Content The content area of your blog should be the largest and most prominent. Your content is why your readers are here, and it should be: Easy To Read Use large, easy-to-read fonts with extra padding around the post and a fair amount of white space. Giving your content some breathing room will go a long way in making the post more readable. Contain Inline Call-To-Actions I like to include at least a few inline call-to-actions in each post. Prompting the reader to tweet a quote or a callout is easier than getting them to share a post at the end. To do this, we made our own custom plugin which we later  started giving away. Minimize Meta Data I usually try to keep meta-data to a minimum. When designing a blog, the author, category, and date information is up for debate. You will need to consider carefully your need for them. Keep it to the bare minimum. Keep Sharing Buttons To A Minimum I have personally come to believe that sharing buttons should be simple, minimal, and usually at the bottom of the post. After all, the post is about your content, not share buttons. Many blogs believe that more sharing buttons will equal more sharing, but that is rarely the case. The Sidebar The sidebar of your blog is becoming less and less important every day. You should evaluate it carefully, and it might be the first place where you start breaking some of the rules. Placement. Whether you place your sidebar on the left or right doesnt matter, though the right side is a bit more traditional for a blog. Generally speaking, putting things where the user expects them to be is a good thing. No Content. Less is more, especially when it comes to the sidebar. Medium has popularized the no-sidebar blog post, and it works. In general, go for as little as you can stand to have in the sidebar. Rethink The Standbys. I used to believe that a list of categories and recent blog posts belonged on every sidebar. Once I dug into my analytics data, I discovered that these items were rarely used. They may not be so important, after all. Search? Maybe. Usually, I end up including a search box somewhere on my blog, but only because I so often use it myself. This element may or may not be important for you. Dont Buy Ads On Your Own Blog. You may be tempted to fill your sidebar with a link to every important part of your site. Dont. I never take out ads on my own blog, and you shouldnt either. The Call to Action One of the reasons that I find all of this so important is that with social sharing and search engines, our blog is often  the first thing that our readers or future customers will see. In essence, your blog is your homepage. It  is not only important to make a good first impression, but it is also important to make sure that you are not asking too much of them on their first visit. I often think about a website visitor in terms of a dating relationship. If youve just met someone for the first time, you dont ask them to marry you. You have to get to know them first. The same goes for blog visitors. What is the most reasonable thing that we can ask of them? Are you trying to get them to the altar when you need to  get to know them better?

Theater Essay Example | Topics and Well Written Essays - 250 words - 3

Theater - Essay Example between her and her sister Becca because her sister thinks it is not fair for Izzy to have a child and she does not, ever since her son Danny died from a motor accident. Izzy has been portrayed in the play as a moody person as evidenced in Act 1 Scene 1 where she is telling Becca how she punched another woman in a bar (Rabbit hole,p.10). Izzy is also portrayed as a very irresponsible person where she bends the rules and gets pregnant from her relationship with a musician named Auggie. The family is a middle class unit and worse of all; Izzy is no longer working at her usual place. Becca has a steady relationship with her man Howie but she is affected by grief ever since their son Danny died. Howie has a rigid time controlling and understanding her spouse and this brings lots of tension in the family. Izzy is also in a relationship with Auggie the musician, though not from a wedding setting, and this intensifies tensions in the family unit. I like the fact that Howie is a loving and caring person, but I dislike Becca’s attitude towards him. I also like that Izzy is in search of happiness from her musician boyfriend but I dislike the fact that she got pregnant too fast without getting to know her boyfriend and his previous relationships better. Izzy’s overall goal in the play is to show that she is an agent of change in the family setup where people like Becca should not live a life of regrets and grief. Izzy’s objective in Act 1 Scene 1 is to show herself a strong woman who can not be intimidated anyhowly by anyone she cant recognize. She also portrays herself as a woman who will bend the existing notions and perceptions that seem to hinder her path to happiness as evidenced by her relationship to Auggey, the musician. Izzy would wear trendy clubbing attire in the set to portray her fun-loving nature as evidenced in her act coming from the bar where she picked a fight. She is a woman who has never grown up despite her twenty-something years of existence in

The Fall of the Berlin wall Research Paper Example | Topics and Well Written Essays - 2250 words

The Fall of the Berlin wall - Research Paper Example There had been various attempts to explore the historical incidents that showed the way to the creation and the fall of the wall. Economical and political factors have played decisive roles in the fall as well as the making of the wall. Patrik Major (2010 p.23) has investigated the historical events during the fall of the Berlin Wall and rightly puts it as, â€Å"Existing accounts of the second Berlin crisis—starting with Khrushchev’s 1958 ultimatum and ending with the building of the Wall in 1961—have treated it primarily as an episode in international relations, the classic superpower confrontation of the European Cold War.† Many have regarded the creation of the Berlin Wall as a historical event that brought out severe changes in the social life of many western countries. The aim of this paper is to describe the historical event and explore the historical as well as the contemporary causes of the event. Furthermore, the paper is analyzing the different historical interpretations of this event and evaluating its positive and negative outcomes. When one analyses the fall of the Berlin Wall, one should also be aware of the factors led to the creation of the Wall. The website entitled: Why the Berlin wall was built (2000) finds out two major reasons for the building of the Wall, namely, Economical and Political. The Economic reason was, â€Å"Too many well-educated people moved from East Germany, and some worked in West Berlin and lived in East Berlin†¦ so DDR lost money on this† The interference of the West Germany in the East side was the political reason for the building of the Wall (Why the Berlin wall was built 2000). The dominance of different countries in the different sectors of Berlin also has exerted decisive roles in the building of the Wall. But one of the prominent reasons for its building is the â€Å"brain drain† of the West Germany during the years 1954 -1960s. Historical records show

The Proponents of the Monument to Forrest Research Paper

The Proponents of the Monument to Forrest - Research Paper Example Courts of law have held that it is up to the judicial system to decide if certain acts carried out in private capacity under the First Amendment are publicly acceptable. Court rulings provide that private acts under the First Amendment are acceptable as long as they do not encroach on the rights of other citizens (Mitchell). For example, a person can decide to shed their clothes in private, but this behaviour cannot take place in public since it leads to obscene behaviour. Under the First Amendment and the right to public expression, a person could theoretically shed their clothes and go public, but under court rulings, this has been exposed as public indecency (Mitchell). In the current situation, the monument to Forrest is being erected on private land, but this private land is publicly exposed to the town centre. The monument to Forrest would be clearly visible from the town centre, and so it would become a public affair. If Nathan Bedford Forrest was recognized as a hero by membe rs of all communities living in Selma, it would be acceptable to erect such a monument to pay homage. However, Forrest is a disputed personality in terms of his historical acceptability to various communities and may provoke outrage in African Americans living in the town. Erecting such a monument in Selma may lead to racial strife between black and anti-black groups, which may trigger violent outcomes. In order to prevent violence and racial friction, it would be pertinent to ensure that the monument to Forrest is not erected near major public centres.

The Scientific Method Essay Example | Topics and Well Written Essays - 500 words

The Scientific Method - Essay Example Used materials: I required three items to complete this research: 1. A notebook in which I recorded the results 2. Five 1.5 ounce Planter's NUT.rition bags 3. Five paper towels on which to place the contents of each bag Methods: Each bag of Planter's NUT.rition was poured out onto a paper towel, and the nuts sorted by type. The total number of nuts per bag and the number of each type were recorded in a notebook. Results and Analysis: The number of nuts per bag and the type are given in Table 1: Bag Number Peanuts Hazelnuts Pistachios Almonds Pecans Total Nuts 1 30 2 16 9 9 66 2 27 1 15 10 4 57 3 33 3 14 8 6 64 4 31 5 8 5 9 58 5 29 1 12 7 7 56 These results tell us that the proportions of types of nuts in a Planter's NUT.rition bag are not equal between bags. The proportions of each type of nut in the bag are given in Table 2: Bag Number Peanuts Hazelnuts Pistachios Almonds Pecans 1 0.45 0.03 0.24 0.14 0.14 2 0.47 0.02 0.26 0.18 0.07 3 0.51 0.05 0.23 0.13 0.09 4 0.53 0.08 0.14 0.09 0. 16 5 0.52 0.02 0.21 0.13 0.13 The biggest variation was seen in the pistachios (+/- 0.12) and the smallest difference was seen in the peanuts and hazelnuts (+/- 0.06). However, none of the bags showed similar proportions in all five types of nuts, even if proportions were similar between one or two types.

Quality Management and Continuous Improvement Uni 5 DB SA Second Week Essay

Quality Management and Continuous Improvement Uni 5 DB SA Second Week - Essay Example Dell will rather encourage other companies if a positive feedback is recorded from the system. It is quite depressing to hear that people entrusted with taking care of public funds are the same ones who fraud the resources. The implementation of JIT principle during day to day operation of institutions is good news to taxpayers. Implementing the JIT principles in corrupt institutions is important. The employees who are reluctant and not receptive to the processes need to be audited since they sense ill motives. Implementation of the principle need to be monitored and evaluate based on their performance. Assuming the impacts are welcoming, regulations need to be passed in favor of the system. From the JIT literature I propose the principle to be used in almost every institution. Ones the implementations of JIT are done the issue of money laundering will be a thing of the

The Moderating Effect of Culture on the Success Factors of Information Essay

The Moderating Effect of Culture on the Success Factors of Information Systems Projects - Essay Example Although a wide variety of factors can affect this phenomenon, this paper examines the cultural factor. This study provides an understanding of cultural impacts from the national level, based on Hofstede’s and Trompenaars models of culture. The research tries to identify if the differences existing between the countries can affect success factors of Information Systems implementation; these factors include learning, incorporating the user into the design, the communication and finally the distributed work -- all giving useful insights for the design and use of these systems. The research design is situated within the theoretical constructs of Trompenaars and Hofstede who both advanced sociological notions of culture as contextually related to international business interactions. These models inform the research’s overall approach, as evidenced in the utilization of interview data sources. The interview subjects reflect categorical distinctions as influenced by these the orist’s frameworks. In these regards, four individuals from Greek and four individuals four Dutch culture will be interviewed as they cultural distinctions represent significant diversity of thought and perspective. Furthermore, the study follows Trompenaars and Hofstede in interviewing individuals from different levels of the corporate hierarchy within both of these cultural climates. These semi-structured interviews will be analyzed through qualitative description methods. Furthermore, a theory driven approach thematic code approach as articulated by Boyatzis (1998) is implemented as a means of structuring the qualitative analysis of these interviews. Table of Contents Table of Contents 2 CHAPTER 1: INTRODUCTION Most of the literature concerned with Information Systems treats them as a unified and universal subject. This approach can create serious misunderstandings and is one of the important factors that have caused the failure of many Information Systems projects. Existi ng theories of Information Systems use are criticized for lacking cultural sensitivity (Stolh, 2001). They have not foreseen that all these various systems are going to be used in different organizations and countries where perceptions and ways of acting can severely vary. As such, preferences are not unified into a standard model, even though norms and ways of doing things can vary strongly form culture to culture.While technology itself is compelling, emerging Information Systems are used by people in social contexts, so it is critical to explore how people belonging to different cultures are affecting and being affected by Information Systems (Sornes, Stephens, Browning & S?tre, 2004). What is currently known is that comparisons between cultures are very dissimilar (e.g. US and Japan) (Sornes, Stephens, Browning & S?tre, 2004). A large amount of research has taken as subject countries with an Anglo-Saxon background. Within the EU a large number of countries with diverse cultures exist without an Anglo-Saxon background. The research will be based in two of these countries (Greece and The Nederland). Information System projects involve group-oriented activities, organized and executed in teams, therefore, they are subject to all the benefits and problems of group dynamics, interactions, coordination, and communication (Ewusi-Mensah, 1997). Some of the underlining problems are managerial, technical, inappropriate economic evaluation techniques, but also culture related factors. Developing Information

Quality Management and Continuous Improvement Uni 5 DB SA Second Week Essay

Quality Management and Continuous Improvement Uni 5 DB SA Second Week - Essay Example Dell will rather encourage other companies if a positive feedback is recorded from the system. It is quite depressing to hear that people entrusted with taking care of public funds are the same ones who fraud the resources. The implementation of JIT principle during day to day operation of institutions is good news to taxpayers. Implementing the JIT principles in corrupt institutions is important. The employees who are reluctant and not receptive to the processes need to be audited since they sense ill motives. Implementation of the principle need to be monitored and evaluate based on their performance. Assuming the impacts are welcoming, regulations need to be passed in favor of the system. From the JIT literature I propose the principle to be used in almost every institution. Ones the implementations of JIT are done the issue of money laundering will be a thing of the

White People and American Citizen Essay Example for Free

White People and American Citizen Essay The short story â€Å" How it Feels to be Colored Me† was written in year 1928 by Zora Neale Hurston who grew up in Eatonville, Florida. Zora grew up in an predominantly all black town. She had begun to realize the differences between blacks and whites at the beginning of her teens. Zora only had contact with the white people who passed through her town. These people who passed through Eatonville, Florida usually were going to Orlando or coming from Orlando, Florida. I believe the main reason why the story was written was to focus on the differences between black and white people. When Zora Hurston states â€Å" I have no separate feeling about being an American citizen and colored. I am merely a fragment of the Great Soul that surges within the boundaries. My country, right or wrong. † I believe she’s describing her feelings of being an American citizen and being colored. She does not have separate feelings of either. Zora seems to accept her identity for being colored and an American citizen. I think Zora is trying to achieve dignity/pride in America as an American. Zora doesn’t want to harp on the past Nor does she want the actions of others to affect her. Zora believes that she is an American citizen whether she’s black or white and everyone has the same rights. How It Feels to Be Colored Me Analysis by Terissa7. N. p. , n. d. Web. 15 June 2014. . â€Å"How it Feels to Be Colored† The short story â€Å" How it Feels to be Colored Me† was written in year 1928 by Zora Neale Hurston who grew up in Eatonville, Florida. Zora grew up in an predominantly all black town. She had begun to realize the differences between blacks and whites at the beginning of her teens. Zora only had contact with the white people who passed through her town. These people who passed through Eatonville, Florida usually were going to Orlando or coming from Orlando, Florida. I believe the main reason why the story was written was to focus on the differences between black and white people. When Zora Hurston states â€Å" I have no separate feeling about being an American citizen and colored. I am merely a fragment of the Great Soul that surges within the boundaries. My country, right or wrong. † I believe she’s describing her feelings of being an American citizen and being colored. She does not have separate feelings of either. Zora seems to accept her identity for being colored and an American citizen. I think Zora is trying to achieve dignity/pride in America as an American. Zora doesn’t want to harp on the past Nor does she want the actions of others to affect her. Zora believes that she is an American citizen whether she’s black or white and everyone has the same rights. How It Feels to Be Colored Me Analysis by Terissa7.

Causes of Conflict in DRC

Causes of Conflict in DRC INVESTIGATING THE CAUSES OF CONFLICT IN DEMOCRATIC REPUBLIC OF CONGO (DRC) Location of the D R Congo Background The Congo is situated at the heart of the west-central portion of sub-Saharan Africa. DR Congo borders the Central African Republic and Sudan on the North; Uganda, Rwanda, and Burundi on the East; Zambia and Angola on the South; the Republic of the Congo on the West; and is separated from Tanzania by Lake Tanganyika on the East. The country enjoys access to the ocean through a 40-kilometre (25 mile) stretch of Atlantic coastline at Muanda and the roughly nine-kilometer wide mouth of the Congo river which opens into the Gulf of Guinea. The country straddles the Equator, with one-third to the North and two-thirds to the South. The size of Congo, 2,345,408square kilometers (905,567sqmi), is slightly greater than the combined areas of Spain, France, Germany, Sweden, and Norway. It is the third largest country (by area) in Africa. In order to distinguish it from the neighboring Republic of the Congo, the Democratic Republic of the Congo is often referred to as DR Congo, DRC, or RDC, or is called Congo-Kinshasa after the capital Kinshasa (in contrast to Congo-Brazzaville for its neighbour). The name Congo refers to the river Congo, also known as the river Zaire. (The river name Congo is related to the name of the Bakongo ethnic group). As many as 250 ethnic groups have been identified and named. The most numerous people are the Kongo, Luba, and Mongo. Although seven hundred local languages and dialects are spoken, the linguistic variety is bridged both by widespread use of French and intermediary languages such as Kongo, Tshiluba, Swahili, and Lingala. The Congo is the worlds largest producer of cobalt ore, and a major producer of copper and industrial diamonds. It has significant deposits of tantalum, which is used in the fabrication of electronic components in computers and mobile phones. In 2002, tin was discovered in the east of the country, but, to date, mining has been on a small scale. Katanga Mining Limited, a London-based company, owns the Luilu Metallurgical Plant, which has a capacity of 175,000 tonnes of copper and 8,000 tonnes of cobalt per year, making it the largest cobalt refinery in the world. After a major rehabilitation program, the company restarted copper production in December 2007 and cobalt production in May 2008. The United Nations 2007 estimated the population at 62.6 million people, having increased rapidly despite the war from 46.7 million in 1997. Currently the Head of State is President Joseph Kabila (October 2006-) and Head of government is Prime Minister Antoine Gizenga (December 2006-). Provinces and territories Formerly the country was divided into eleven provinces, Kinshasa, Province Orientale, Kasaà ¯ Oriental, Kasaà ¯ Occidental, Maniema, Katanga, Sud-Kivu, Nord-Kivu, Bas-Congo, Équateur and Bandundu. However, the constitution approved in 2005 divided the country into 26 fairly autonomous provinces, including the capital, Kinshasa to be formed by 18 February 2009. These are subdivided into 192 territories. Provinces and their Capital Cities Province Capital 1. Kinshasa Kinshasa 2. Kongo central Matadi 3. Kwango Kenge 4. Kwilu Kikwit 5. Mai-Ndombe Inongo 6. Kasaà ¯ Luebo 7. Lulua Kananga 8. Kasaà ¯ oriental Mbuji-Mayi 9. Lomami Kabinda 10. Sankuru Lodja 11. Maniema Kindu 12. Sud-Kivu Bukavu 13. Nord-Kivu Goma Province Capital 14. Ituri Bunia 15. Haut-Uele Isiro 16. Tshopo Kisangani 17. Bas-Uele Buta 18. Nord-Ubangi Gbadolite 19. Mongala Lisala 20. Sud-Ubangi Gemena 21. Équateur Mbandaka 22. Tshuapa Boende 23. Tanganyika Kalemie 24. Haut-Lomami Kamina 25. Lualaba Kolwezi 26. Haut-Katanga Lubumbashi History of the DR Congo Conflict The state of DR Congo emerged from brutal colonial history. From 1880s, Belgian King Leopold II used territory as personal kingdom, exploiting vast natural resources through indigenous forced labour. Leopold transferred control of â€Å"Congo Free State† to Belgian government 1908. After upsurge of nationalist sentiment and parliamentary elections May 1960, Belgium accepted independence June 1960. Within two weeks, country faced nationwide army mutiny and secessionist movements in Katanga and southern Kasai. Cold War interests fuelled tensions, with U.S. fearing Congos break-up and Soviet inroads. Power struggle between President Joseph Kasavubu and PM Patrice Lumumba intensified when Lumumba used army to brutally (but unsuccessfully) suppress Kasaian rebellion and appealed for Soviet support. Kasavubu dismissed Lumumba, who was later arrested and 1961 assassinated with Belgian complicity. UN troops began disarming Katangan rebels August 1961 but situation deteriorated into sporadic conflict between UN and Katangan forces. Head of breakaway Katanga Moise Tshombe forced out 1963, returning as Congos prime minister 1964. Colonel Joseph Desire Mobutu ousted Kasavubu and Tshombe in 1965 and began thirty-two year rule. In 1971-2 he changed the countrys name to Zaire. Mobutu systematically used countrys mineral wealth to consolidate power, co-opt rivals and enrich himself and allies through patronage. Following the end of Cold War, cessation of international aid and internal pressure to democratise pushed him to reinstate multiparty politics in 1991, but Mobutu manipulated agreement to retain power. Mobutu was finally ousted in May 1997 by rebellion under Laurent Kabilas leadership, backed by Rwanda and Uganda. Second war The Second Congo War, also known as Africas World War and the Great War of Africa, began in August 1998 in the Democratic Republic of the Congo (formerly called Zaire), and officially ended in July 2003 when the Transitional Government of the Democratic Republic of the Congo took power (though hostilities continue to this day). The largest war in modern African history, it directly involved eight African nations, as well as about 25armed groups. By 2008 the war and its aftermath had killed 5.4million people, mostly from disease and starvation, making the Second Congo War the deadliest conflict worldwide since World War II. Millions more were displaced from their homes or sought asylum in neighboring countries. War sparked again in August 1998 when Kabila moved to purge Rwandans from government. Rwandan troops backing Congolese Tutsi rebels invaded. Kabila called on Zimbabwe, Angola and Namibia for help. It is estimated that 4 million people died in during this conflict between 1998-2004, mostly from war-related diseases and starvation. A Lusaka ceasefire signed July 1999 and UN Security Council peacekeeping mission (MONUC) was authorised in 2000. Laurent Kabila was assassinated January 2001 and replaced by son Joseph. Peace negotiations resulted in Rwandan and Ugandan withdrawal in late 2002, but proxies remained. In December 2002, all Congolese belligerents and political groups signed peace deal in Sun City, South Africa, ushering in transitional government June 2003 in which Kabila shared power with four vice-presidents. However, conflict in Ituri, North Kivu, South Kivu and Katanga provinces continued. Rebel groups, including former Rwandan-backed Tutsi and Hutu militias (Democratic Forces for the Liberation of Rwanda (FDLR) being largest), continued to fight for land and resources. Violence in north eastern Ituri halted 2003 after three-month French-led emergency mission under EU authority, after UN failed to contain clashes. Deaths and displacements led UN to describe Eastern Congo as â€Å"worlds worst humanitarian crisis† March 2005. Following DRC government request International Criminal Court (ICC) investigate crimes from June 2002 throughout DRC, ICC Prosecutor opened investigation into crimes in Ituri June 2004. Government and MONUC security efforts, undermined by lack of progress in establishing integrated national army, reinvigorated September 2004 by force expansion from 10,800 to 16,700 and more aggressive mandate. From March 2005, MONUC often participated in joint operations with integrated national army. But despite significant demobilisation, many rebel groups still active 2006. Uganda rebel group Lords Resistance Army (LRA) settled in north east late 2005, reigniting tensions: Kampala threatened to pursue LRA into Congo, while Kinshasa suspected Uganda sought access to resources in east. International Court of Justice 2005 found Ugandan army committed human rights abuses and illegally exploited Congolese natural resources. New constitution introducing president/prime minister power sharing and two-term presidential limit was adopted 13 May 2005 and approved by referendum 18 December. After delays, national assembly and first-round presidential elections held 30 July 2006. Violent clashes erupted in Kinshasa between Kabila and opposition MLC leader Jean-Pierre Bemba supporters when neither gained majority in first-round votes. Kabila took presidency in 29 October second round (58 per cent of vote), and his alliance won majority in national and provincial assemblies. Elections considered by outside observers to be relatively free and fair, ushering in first truly democratic government 40 years. Kabila government faces substantial challenges, including an abusive and ill-disciplined national army (FARDC), corrupt public administration, and lack of infrastructure and basic services. Advances in Ituri remain precarious, with slow progress on militia disarmament and reintegration and lack of transparent natural resource management. Security further deteriorated in North Kivu, where the national army and dissidents under command of General Laurent Nkunda (CNDP, National Congress for the Defence of the People Nkundas political movement, unveiled July 2006) resumed fighting from late November 2006, displacing up to 400,000 in years since. Signing of Nairobi Agreement November 2007 and Goma â€Å"Actes dEngagement† January 2008 were welcomed. The Former provided for repatriation of FDLR and latter for ceasefire and voluntary demobilisation of combatants in east, to be implemented through â€Å"Amani† peace program. Success depends on will of militias to disengage, continued funding for the Amani program and improved relations between Kigali and Kinshasa over handling of FDLR. But despite some initial signs of Nkundas readiness to disengage, serious clashes between CNDP and FARDC continued, while June 2008 brought heavy FDLR attacks on civilian camps in North Kivu. Political pluralism has shrunk, with opposition virtually excluded from governorships despite performance in 2006 elections, recurrent use of force against Bembas supporters, and death of over 100 civilians in March 2008 brutal police crackdown on political-cultural movement Bundu dia Kongo in Bas-Congo. The ICC has issued five arrest warrants for DRC leaders and four are in ICC custody three militia leaders charged with crimes in Ituri, and Bemba who was arrested May 2008 for atrocity crimes committed 2002-2003 in neighbouring CARs civil war and transferred to The Hague 4 June 2008. Nkunda resisted hand over of fifth suspect, CNDP chief of staff Bosco Ntaganda, wanted for Ituri crimes. But credibility and future of ICC investigations under question after judges suspended first trial, of UPC militia leader Thomas Lubanga in June 2008 over prosecutions non-disclosure of potentially exculpatory evidence. Recent-Current situation in Congo  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A deal concluded between Kabila and rebel commander Laurent Nkunda providing for the integration of Nkundas troops into the armed forces known as mixage collapsed in 2007 amid opposition from hardliners on both sides. Kabilas aides attacked him over perceived preferential treatment given to Tutsis in army integration, drawing on public outcry over massive human rights violations caused in Nkundas operations against the FDLR to undermine the deals legitimacy. Nkundas Goma-based Tutsi backers, afraid of losing everything acquired during the war, threatened to pull their support. The mixage process and its collapse left Nkunda militarily strengthened and removed a viable alternative to continued struggle. After frequent clashes in the first half of 2008, violence again engulfed the region from late August, when Nkundas CNDP rebels launched a fresh offensive on army bases and areas under the formal protection of UN troops. After significant advances and the collapse of the FARDC in the region, the CNDP took control of Rutshuru town in late October, moved to the outskirts of the regional capital Goma and consolidated their hold over the surrounding region. For a short time, UN peacekeeping troops (MONUC) found themselves the last protection against Nkundas advances on Goma. A 29 October ceasefire soon faltered, and clashes continued throughout November (2008). Partially due to an intense diplomatic effort, Nkunda put on hold his offensive on the city, while still continuing and consolidating advances in other areas. International and regional diplomatic efforts commenced from late October, 2008. An EU mission led by the French and British foreign ministers arrived in Congo and Rwanda on 31 October, while African leaders joined by UN Secretary General Ban Ki-moon met at an emergency summit of the African Union, calling for immediate adherence to the 29 October ceasefire. The UN Security Councils decision to appoint a special envoy former Nigerian President Olusegun Obasanjo added welcome focus and commitment to mediation. International leaders met in Nairobi on 7 November (2008) and called for the immediate implementation of the Goma and Nairobi agreements, establishing a facilitation team composed of Obasanjo and former Tanzanian President Mkapa. The new mediators met with key players over November, securing Nkundas commitment to a ceasefire in the middle of the month, although clashes erupted again shortly afterwards. In February 2009, Rwanda arrested Nkunda though it has not yet handed him o ver. Recent developments also underscored the fragility of the situation in Ituri. October 2008 saw fresh clashes between government and rebel forces as well as a series of brutal attacks and abductions reportedly by Ugandan Lords Resistance Army rebels. Causes of the Congo conflict Leopold and Belgium colonial occupation Like most African nations, the problems in Congo in the recent past have their tap root in the colonial activities by mainly European nations. The Congo possessed an uncharacteristic wealth that made it the desire of many European countries (Lusignan: 2004). It had an abundance of natural resources such as cooper, gold, diamonds, rubber, cobalt, among others that made it the desire of many trading corporations and companies. At the Berlin Conference in 1885, King Leopold was granted to the exclusive right to privately exploit the Congo.  Ã‚   Once in the Congo, Leopold devised an economic system in which the Congo was sectioned into different areas leased to different European corporations that paid Leopold 50 percent of the extracted wealth. Lusigan (2004) writes that Leopold entered the Congo under the cloak and faà §ade of a humanitarian by making hollow promises detailing his intentions to improve the quality of life in the Congo.   He promised to build schools, homes, and to liberate the Congolese people from Arab slave traders.   But under the rule of Leopold, very little was done to improve the well being of the citizens, and instead a regime was instituted that operated solely through force of might.   People were tortured and forced to sign treaties that according to Leopold â€Å"†¦must grant us everything† (Hochschild 71), which included the rights to all land and resources therein.   Thus for a 20 year period, Leopold was able to operate with impunity, and in the process 10 million people were murdered.  Ã‚   During his reign, women and children were brutally raped and murdered and treated like animals. â€Å"They were fed-and slept-in the royal stables.†(Hochschild 176)   They were even hunted like animals for fun and for sport.   Limb amputation was a joy of many Belgium soldiers; hands, heads, and other body were severed for not only proof of kill, but for the cannibalis tic needs of these Belgium soldier.   Even the homes of some Belgium officers were lined with the skulls of the Congolese people for decoration.  Ã‚   Many more died from starvation and exhaustion resulting from the inhumane living conditions present in the Congo. After King Leopold relinquished his position in the Congo, the Belgium parliament assumed legal control of the country, but the trading corporations and companies of Belgium and other European countries continued to dominate the course of events in the Congo. â€Å"The one major goal not achieved, he (Morel) acknowledged, was African ownership of land.† (Hochschild 273)  Ã‚   The Congos wealth of natural resources had always been the main attraction of Belgium, and with Leopold removed, the corporations were given more control and influence over the economy in the Congo.   The United Mines of Upper Katanga (UMHK) was founded shortly after Leopolds reign ended and for the next fifty years, this corporation exercised the greatest influence and control over the economy and the resources with the Congo.   It â€Å"controlled about 70 percent of the economy of the Belgian Congoand controlled the exploitation of cobalt, copper, tin uranium and zinc in mines which were among t he richest in the world.†( Hochschild 31) During this time period, the Congo was one the worlds largest copper-producing countries and the â€Å"cobalt extraction in Katanga represented 75 percent of the entire world production.† (Hochschild 31) In June of 1960, the Congo was granted independence, which threatened the future of European economic control of this profitable source of revenue. The United Nations granted independence to the Congo because of pressure from the worldwide anti-colonial movement that touched Africa in the 1950s. But shortly after the Congos independence, Belgium immediately sent troops to the country in order to protect Katanga, the city in the Congo that possessed a wealth of resources and was the primary export site for these corporations.  Ã‚   With this military presence, the corporations continued their production in the city, and surprisingly, production even increased in the year of independence.   This military presence remained in the Congo for years, thus showing the Congolese people were never truly granted â€Å"independence†.  Ã‚   The entitlement complex of Belgium is further revealed here because Belgium believed that they possessed personal ownership of the land in the Congo, and that the citizens of the Congo did not warrant independence.   Belgium regarded the citizens of the Congo as an inferior people who lacked civilization; they believed that the occupation was justified. This denial of own land and resources, injustice, brutal acts and all other in human acts by Leopold and the Belgians groomed anger, resentment, feelings of discontent among the citizens of Congo that was later to be manifested in counter resistances and civil wars against any one who seemed to portray similar acts and policies, hence, conflicts in the Congo.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Assassination of Patrice Lumumba The emergence of an independent Congo on June 30, 1960 marked the beginning of a new era of colonialism by the Western powers.   On this day, Patrice Lumumba became Prime Minister of the Congo, and in six months he would be assassinated. He was an extraordinary politician, motivator, and visionary, and one of the most influential figures throughout Africa during his term.   He is now enshrined as an historical figure against the fight of injustice because of his outspokenness against the colonization of Africa by European powers (Lusigan: 2004). Lumumba came to power at a time in which the anti-colonial movement was most intense worldwide; this propelled his general regard as a worldwide leader of this movement. The period â€Å"†¦from 1960 to 1965, was the Wests ultimate attempt to destroy the continents authentic independent development.† (Kanza xxv)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Before serving as Prime Minister, Lumumba was the president of the National Congolese Movement, a party formally constituted in 1958.   He was an ambitious man and envisioned a promising future for the Congo; a future void of European involvement and one in which the Congolese people had absolute power. He was already a prominent figure in the political scene within the Congo, having amassed a following through his writings and speeches advocating sovereignty and the fight against European injustice.   Lumumba eventually became prime minister through democratic elections, but his government only lasted for a very difficult period of two months during which time Belgium launched many attempts to reoccupy and subvert the independence movement. Patrice Lumumba represented a formidable opponent against the colonization forces in Africa. By advocating sovereignty and de-colonization in Africa, he represented everything that the Western powers feared. He was a man capable of affecting change throughout not only the Congo, but across Africa by promoting a self-sustained economy that was entirely independent from the European nations. He opposed the forces of colonialism throughout Africa. The riches of the Congo and the presence of Lumumbas movement could not be allowed to co-exist in the view of the United States and European political and business interests. Lumumba eventually became the victim of a coup funded primarily by the United States and Belgium, under the protection of the United Nations.   Although the United States and Belgium were the primary opponents of Lumumba, they were acting on behalf of European countries throughout the world because Lumumba personified the anti-colonial movement that everyone feared. They feared Lumumba not simply because he was a man that represented the anti-colonial movement, but because he was an African man that had become too powerful and had the potential to gain the loyalty and attention of his people and focus their goals on true independence and real control of their own resources. â€Å"The Congo crisis is due to just one man, Patrice Lumumba† (Hochschild 49) He had the potential to change the entire social structure of Africa and possessed the ability to affect change throughout the world by promoting democracy and equality.   Probably if Lumumba had lived a little longer, he would have organized and united the nation to avoid the conflicts that have characterized the country ever since time memorial. Poor Centralized governance of mobutu (dictatorship and exploitation of resources) For the next thirty years following the death of Lumumba, the Congo was the victim of a centralized government with the majority of the power concentrated in one man, General Mobutu, who was an instrumental Congolese collaborator with the Western interests in promoting the coup leading to the assassination of Lumumba. Kaplan (1979) notes that Mobutu created a rigidly centralized administration reminiscent of Belgian rule, topped by a single authority figure that he claimed to be in the African political tradition.   Governing by decree, his words literally were law.   His power was absolute, anchored in a constitution of his own inspiration that made him head of the legislative, executive, and judiciary This was not the type of free democratic society that Lumumba had envisioned, but instead one that still allowed many European nations to exercise the authority and influence that Lumumba vehemently opposed. The United States gave him well over a billion dollars in civilian and military aid during the three decades of his rule; European powers- especially France-contributed more (Hochschild 303)/   Mobutu did little to improve the quality of life of his citizens, and instead exploited his own citizens for his material and economic gain. Even after independence, the Congo was still the economic colony of Europe that existed under the control of Belgium. The European and American corporations and investments were still intact with Mobutu in control.   The Congo was now operating as a puppet government in which the United States used Mobutu to affect both economic and political decisions in an effort to stabilize its investments and operations in the country.   It estimated that a t the end of his reign, he was of the worlds wealthiest men; â€Å"his personal peak was estimated at $4 billion.† (Hochschild 303)   And very little of his fortune went to the people of the Congo. One will therefore be short sighted not to blame Mobutu for the conflicted Congo. He did his best to disorganize and disintegrate the countrys internal economic and political structures and systems that laid ground for what was termed as the â€Å"Africas World War†. His puppetism to western countries only resurrected and reminded the Congolese of the harsh, brutal and inhuman rule of Leopold and the Belgians which escalated the anger among the citizens. Mobutu can further be solely held responsible for the greed and mismanagement of natural resources for selfish needs among the Congolese today, he set a bad example. Ethnic differences One of the most sensitive areas of social life in Africa is the problem of cultural pluralism, which usually rears its ugly face in inter-ethnic relations International conflicts and civil wars, these are not simply products of failed diplomacy or policies of aggression. Virtually they all have roots in endemic cultural features of nations (Aluko: 2003). Patterns of languages, religious beliefs and legal institutions form as much a part of the environment enveloping nations have been tales of woes, anguish, sorrows, deprivations, sadness in most of the member states. Many nations of the continent such as Nigeria, Sudan, Somalia, Angola, Liberia and Sierra Leone, and even many nations of the great lakes region of the central Africa have been in turmoil due to ethnic related reasons. Political instability, economic and social disequilibrium became rampant in countries like Uganda, Burundi, Rwanda and the two Congos. Most ethnic conflicts have a background of domination, injustice or oppression by one ethnic group or another. The tremendous psychological pressure on human populations from political change creates a sense of anxiety that frequently makes people seek refuge in belief systems that involve definitions of membership and belonging. In Sudan, Garang charged that civil war erupted largely because Hassan Turabi, the power behind Khartoums government, wanted to impose Sharia, or Islamic law throughout Sudan. The other factor relates to resources and economics. At the simplest level, the struggle to survive can spawn or deepen ethnic problem. The more limited the resources the greater the danger of ethnic problem. For a range of reasons not necessarily bad or intentionally divisive, ethnic groups are also often positioned differently in an economy. Again, change can accentuate differences, triggering hostility or drastic action. The legacy of Colonialism did not do any better. The problems of most colonial nations of Africa are direct products of their colonial experience. The problems had been created by colonialism in different ways, especially by the indiscriminate merger of various ethnic groups to become monolithic entities, and at the same time treated the units as separate entities and allowed each to develop in whatever direction it chose in isolation from others (Nnoli, 1980. Dare 1986 and Young, 1998). This was the trend in virtually all the Anglophone countries of the sub-Sahar an Africa and some Francophone countries too. Colonialism also created structural imbalances within the colonies in terms of socioeconomic projects, social development and establishment of administrative centres. This imbalance deepened antipathies between ethnic groups. In Nigeria, the South achieved a higher level of social development than the North. Similarly, the Baganda advanced farther than the other Uganda ethnic groups, the Chagga and Haya were ahead of the other Tanzanian groups, the Kikuyu, Ashanti and Bemba made more rapid â€Å"progress† than the other Kenyan, Ghanaian and Zambian ethnic groups respectively. In fact, inter-ethnic relations in Kenya have been characterized by the hostility of all the other groups to the Kikuyu. Today, many nations of the sub-Saharan Africa are in one turmoil, violence or civil disorder of one kind or the other largely originating from the ethnic problem. Such countries include Burundi, Rwanda, Somalia, Sudan, Angola, Chad and the Democratic Republic of Congo. The Congolese people are made up of around 200 separate ethnic groups. These ethnic groups generally are concentrated regionally and speak distinct languages. There is no majority ethnic group some of the largest ethnic groups are the Luba, Kongo and Anamongo. The various ethnic groups speak many different languages but only four indigenous languages have official status Kiswahili, Lingala, Kikongo and Tshiluba. French is the language of government, commerce and education. Societal discrimination on the basis of ethnicity is widely practiced by members of virtually all ethnic groups and is evident in private hiring and buying patterns and in patterns of de facto ethnic segregation in some cities (GS: 2000-9). The ongoing conflict in the Eastern part of DR Congo has often been explained as be

Free Euthanasia Essays: Euthanasia and the Pain Relief Promotion Act :: Free Euthanasia Essay

Euthanasia and the Pain Relief Promotion Act President Clinton said that the key question regarding the Nickles/Lieberman Pain Relief Promotion Act is "whether the bill as written would have a chilling effect on doctors writing medication for pain relief on terminally ill patients." The question he raised is a testable proposition. Language almost identical to that found in the Pain Relief Promotion Act has been enacted in ten states in recent years - and the effect of such language on the use of powerful pain relief medication such as morphine has been dramatically positive. There is considerable data from states passing new laws against assisted suicide since 1992. During this period, ten states passed new laws that ban intentionally assisting suicide (or that strengthen existing bans), including language that affirms the use of medications to control pain even when this may unintentionally increase the risk of death. Data on morphine use from the Drug Enforcement Administration (DEA) show that per capita use of morphine always increased in these states afterward, sometimes dramatically so (in Iowa, Rhode Island and South Dakota, morphine use doubled). The average change in morphine use in these ten states was an increase of over 50%. During the same period, four states passed laws against assisted suicide that did not include language affirming pain control like that found in the federal Pain Relief Promotion Act. Even here, there is little evidence of a significant "chilling effect" on morphine use; but per capita use of morphine tended to stay about the same or to increase only slightly. In these four states, where new bans on assisted suicide lacked the kind of positive language on pain control found in the Pain Relief Promotion Act, morphine use rose by an average of 3%. Turning back to the ten states with language similar to that of the Pain Relief Promotion Act, one can reasonably predict that the impact of passing the federal Act would be even more positive for pain control, for the following reasons: 1. These states actually passed new bans (or established new civil penalties for doctors) where none previously existed. By contrast, in the vast majority of states the Pain Relief Promotion Act establishes no new ban at all - it is already a state crime (and/or a violation of state medical licensing standards) to assist suicide, and thus an automatic violation of the federal Controlled Substances Act to use a federally controlled drug in such a practice. Free Euthanasia Essays: Euthanasia and the Pain Relief Promotion Act :: Free Euthanasia Essay Euthanasia and the Pain Relief Promotion Act President Clinton said that the key question regarding the Nickles/Lieberman Pain Relief Promotion Act is "whether the bill as written would have a chilling effect on doctors writing medication for pain relief on terminally ill patients." The question he raised is a testable proposition. Language almost identical to that found in the Pain Relief Promotion Act has been enacted in ten states in recent years - and the effect of such language on the use of powerful pain relief medication such as morphine has been dramatically positive. There is considerable data from states passing new laws against assisted suicide since 1992. During this period, ten states passed new laws that ban intentionally assisting suicide (or that strengthen existing bans), including language that affirms the use of medications to control pain even when this may unintentionally increase the risk of death. Data on morphine use from the Drug Enforcement Administration (DEA) show that per capita use of morphine always increased in these states afterward, sometimes dramatically so (in Iowa, Rhode Island and South Dakota, morphine use doubled). The average change in morphine use in these ten states was an increase of over 50%. During the same period, four states passed laws against assisted suicide that did not include language affirming pain control like that found in the federal Pain Relief Promotion Act. Even here, there is little evidence of a significant "chilling effect" on morphine use; but per capita use of morphine tended to stay about the same or to increase only slightly. In these four states, where new bans on assisted suicide lacked the kind of positive language on pain control found in the Pain Relief Promotion Act, morphine use rose by an average of 3%. Turning back to the ten states with language similar to that of the Pain Relief Promotion Act, one can reasonably predict that the impact of passing the federal Act would be even more positive for pain control, for the following reasons: 1. These states actually passed new bans (or established new civil penalties for doctors) where none previously existed. By contrast, in the vast majority of states the Pain Relief Promotion Act establishes no new ban at all - it is already a state crime (and/or a violation of state medical licensing standards) to assist suicide, and thus an automatic violation of the federal Controlled Substances Act to use a federally controlled drug in such a practice.