Australian Government essays

Australian Government essays The most important objective for Australia is that we must generate wealth, but also to share it equally. If we become a society which is wealthy but very unfair, the gap between the rich and poor will grow to mammoth proportions. It is well established that an economic imbalance in society leads to social consequences which are economically and socially draining on society. In the 21st century its wise to devise economic and social policies which ensure a productive society is fair, this is what the labour party hopes to achieve. Governments, as the elected economic and social representatives of the people, are responsible for determining and pursuing the economic and social objectives of the nation. To effectively accomplish this, governments rely on macroeconomic policies such as fiscal policies, monetary policies and prices and income policies which all aim to achieve a state of internal and external balance within the nations economy. This internal balance can be defined as a rate of economic growth which is compatible with full employment and minimal inflation.# Whilst its counterpart, external balance, can be defined as a situation where a nation can meet its financial obligations to the rest of the world at the same time as maintaining its currency with a stable international value which reflects the economic performance of the economy.# Based on these tactics for dictating the economy, the upcoming election can be taken into view. Whilst at this stage, the popularity polls dictate that it is to early and to close to call as to who will win, it is the firm belief of this correspondent that the Labour party is by far the superior candidate and will take victory in the next election. When looking at fiscal and monetary policies of both Liberal and Labour parties, the primary difference can be seen in their stance on Health, Education, Industrial relations, Privatization and foreign affairs (to an extent) and general ...

Effective Public Management essays

Effective Public Management essays I have been employed in the public sector as a front-line staff worker for the past two and a half years under two different county Job and Family Services organizations. I have spent one year working with the Athens County Department and Job and Family Services (ACDJF), and one and a half years with the Fairfield County Department of Job and Family Services (FCDJFS). I have observed the different principles that Gordon Chase discussed in the essay Bromides for Public Mangers in a non-management position. During my stint as a public employee, I have spent little time distinguishing the differences between the private and public sectors. I have since formulated a new opinion since your class lecture on the public and private sectors. There are many differences that one may look over when reviewing the two. The private sectors primary purpose is to make money; with most or all the decisions being made internally. The public sectors primary purpose is to serve society, with the majority of goals and decision making coming externally (Chase, p.1). The public organization is monitored closely by individuals outside of the agency because it is the outside people whose taxes fund most public agencies. The general public is interested in seeing results. Public managers have the pressure of pleasing both their internal employees along with individuals outside the organization. These outside members include legislators and politicians, the media, the courts, community groups, federal a nd local officials, other public agencies, unions, and the general public (Case, p. 4). With all of these key players, decision making is often a lengthy drawn out process. Issues may be left unattended for fear that it may create conflicts with these external players. These external players have there own agendas and opinions on how you should run your agency to benefit their needs. As you can see, it is very difficult for the public manager to ma...

Financial Management Essay Example | Topics and Well Written Essays - 1000 words - 4

Financial Management - Essay Example The Sainsbury maintains 15 percent share in the company whom as of 2008 employs 150,000 employees. (wikipedia) Circumstances that led to downfall were due to management inefficiencies of strategies. For instance, management believed on the strength of their position in the market cannot be moved. Company made mistakes on decisions that have moved their loyal customers to competitors and erased brand loyalty to the company. These painful experiences which include wrong advertising campaign, brutal treatment of supplies, reluctance to move for quality or value and other indecisions brought down the profitability of the company for the first time. Company is always one step behind competitors (Wikipedia). Using business ratio report, this part of the study will give us n insight on the financial performance of the company against the leading players in the industry sector. This will show the trend, size of the market, growth , competitor analysis with the process of simple benchmarking and will be presented through the League of Tables. 1. Trend. Percentage of sales of Sainsbury on 5 yr period of 0.87 is higher than the industry and sector Table 1. S&P 500 has a higher benchmark but this could not be used as basis as companies in this group are not allied with supermarkets. This also shows the relative strength of Sainsbury in sales performance along with competitors. 2. Company performance. In terms of profitability (Table 7), net profit margin of Sainsbury is higher than the industry and sector both on a yearly and 5 yr average trend. These figures will lead analysts to believe that Sainsbury plc is recovering and performance is leading to growth. This should cause an alarm for both the management and investors and target efforts should be directed for correction in this area. Investors are mostly apprehensive on earnings per share, and one of the reasons for decline or rising of market trading and prices. Table 8 and 9 shows a comparison of

Why Death Penalty is Right Research Paper Example | Topics and Well Written Essays - 750 words

Why Death Penalty is Right - Research Paper Example Koch presented a stronger argument than Bruck because of his strong use of logos, ethos, and pathos to support the fairness of death penalty, while Bruck failed to respond to the problem of preventing violent crimes. Furthermore, I argue that death penalty is right because the slight rise in violent crime rates justifies the need for capital punishment and anyone who murders or rapes another person has forsaken his/her right to live in a civilized society. Koch (1985) used sufficient logical appeals, through statistics and reason, to argue that death penalty is morally justifiable, while Bruck did not properly respond to the concern of resolving violent crimes. Koch (1985) used adequate statistics to prove that death penalty is suitable to the U.S. He mentioned that the murder rate increased by â€Å"122 percent between 1963 and 1980,† while the â€Å"murder rate in New York City increased by almost 400 percent†¦Ã¢â‚¬  (Koch, 1985, para.6). The statistics underscored that America is a unique case because of its high violent crime rate that death penalty can decrease. Furthermore, Koch (1985) persuaded the audience through the reason that, without death penalty, more people will die if these killers are out in the streets. By describing that Shaw killed people even before he was executed (para.2), Koch (1985) underlined that punishing Shaw by death penalty surely ended his ability to kill. Without the presence of these mu rderers, lives are spared in the process. Bruck (1985), on the opposite, did not respond on how to stop violent crimes. He mentioned that imprisonment is enough to stop murderers, but how about those who were later on released due to lack of evidence or poor handling of the justice system? Bruck (1985) did not satisfy the audience in finding a proper resolution that can truly end violent crimes for good.

Criminal justice Essay Example | Topics and Well Written Essays - 250 words

Criminal justice - Essay Example Identity theft is associated with stolen credit cards and drivers licenses, as well as a broader use of fake identifications in order to impersonate someone else or lie about age. Some of these challenges are related to gender and race issues because they can all involve discriminating among suspects due to their gender and race. For example, airport security often faces a challenge in decided who must be randomly searched, and tries to walk the line between political correctness and security by avoiding singling out Middle Eastern men and invading the privacy of women who may choose to wear clothing that covers their face. In the same sense, drivers licenses often require that a face is visible in the photo, yet this may clash with religious beliefs of Muslims. However, protection of rights in these areas can also lead to criminals avoiding detection by claiming they are discriminated against by race or gender. These challenges increase stress and burnout in law enforcement because they place great responsibility on law enforcement professionals, who must act in a manner that is respectful and polite despite the necessity to make some citizens uncomfortable. Officials often take criticism for discrimination that may indeed be necessary, and may desire to leave the public spotlight after experiencing a great amount of public scrutiny.

The Over-diagnosis of ADHD

The Over-diagnosis of ADHD A simple way to describe Attention Deficit Hyperactivity Disorder is that it is a brain based condition where there is an imbalance of the brains chemicals dopamine and noradrenaline, these chemicals being responsible for self-control and slowing down of impulses (Green and Chee, 1997: 3). Because of the slight imbalance of these important chemicals, people with ADHD will experience impulsive, hyperactive behaviour as well as inattentiveness with short term memory and in some cases, learning difficulties. Although doctors and scientists have more information about the causes and treatment of ADHD today, there is an interesting history around this disorder which had many different theories and beliefs. Discovered over one hundred years ago, Attention Deficit Hyperactivity Disorder is not a recent medical discovery. It was first described in about 1902 by George Still, an English paediatrician, who had observed a group of patients and recognised them as being inattentive, over active and suffering from a lack of moral control (Green and Chee, 1997: 10). After George Stills discovery, many controversies followed. It was believed that ADHD was a result of brain damage, but when doctors realised that most children with ADHD had no brain damage, that idea was discarded. ADHD was then called Hyperactive Child Syndrome, where all the focus was on hyperactivity. In addition to this, Dr Ben Feingold researched a link between ones diet and hyperactivity, but this controversy was soon proven to not have much effect. Today, it is known that ADHD is strongly hereditary and is, as mentioned before, believed to be caused by the imbalance of dopamine and noradrenaline chemicals in ones brain. This subtle difference in the brain causes ADHD, as inattentiveness and hyperactivity, and can display itself through a number of different symptoms. There is not one definite test for ADHD, but rather a series of steps to go through which help to make the final conclusion in diagnosing ADHD. As ADHD is a common condition, doctors need to be certain when assessing a child for ADHD. Some simple symptoms of the disorder are; disorganisation, restlessness, fidgeting, clumsiness, forgetfulness and being easily distracted. Although every person does experience at least one or more of these symptoms, it does not necessarily mean that they have ADHD. People with ADHD will experience these symptoms, but at a far greater level of severity than those without the disorder would, and with negative outcomes because of the severity (Green and Chee, 1997; 227).Therefore, focusing on the simple symptoms of ADHD is what often leads to an over diagnosis of the disorder, such as if a child has a lot of energy and doesnt like to sit still, the child may just be an active child and will not necessarily have ADHD. As Dr Sam Goldstein says, just as not every sneeze is indicative of a cold, so too not every restless, impulsive and inattentive behaviour is indicative of ADHD. (Goldstein, 2004: 7) shows how easily one can confuse normal behaviours with the simple ADHD behaviours, leading to an overdiagnosis of the disorder. When observing a child for ADHD, tests must be done and observations will be made according to the DSM-IV criteria to make a correct diagnosis of ADHD. There are two main features of ADHD, these being inattention and hyperactivity-impulsivity. Under each feature there are diagnostic criteria which need to be addressed when assessing a child who possibly has ADHD. These criteria are called DSM-IV, which stands for Diagnostic and Statistical Manual of Mental Disorders, fourth addition. Under the inattention feature, DSM-IV symptoms include; not paying attention to detail, difficulty focusing and keeping attention on tasks, not listening or following instructions, poor organisational skills, being easily distracted, very forgetful and often losing important items. The hyperactivity-impulsivity feature is arranged under two different subheadings but these are both very closely linked. Hyperactivity DSM-IV symptoms include fidgeting with hands and feet, often leaving ones seat, excessive running and climbing in inappropriate situations, difficulty engaging quietly in relaxing activities, always has endless energy and talks excessively. T he impulsivity criteria include blurting out answers, difficulty being patient and interrupting and intruding on others. Using these criteria, further steps are then taken to make a diagnosis of ADHD. When making the diagnosis of ADHD, there are a number of steps to follow to make sure of an accurate diagnosis. Dr Christopher Green (1997: 61) states that there are four simple steps to diagnosis; firstly to look for alarm signals any behaviours or symptoms that could indicate ADHD. Secondly, to exclude ADHD lookalikes- the behaviours or disorders that are often confused with ADHD. Thirdly, to use objective pointers towards the diagnosis, such as tests and questionnaires, and lastly, to take a detailed history of the child being assessed and link it to ADHD subtleties, discover if the child had any noticeable signs of ADHD growing up. The DSM-IV criteria to determine ADHD can only be used to make a diagnosis if six or more of the symptoms under each subheading (inattention, hyperactivity and impulsivity) are experienced or displayed consistently for six or more months, and are not at an age-appropriate developmental level. From this observation, a series of tests will be done to he lp make the diagnosis. Children believed to have ADHD must take a series of tests once the DSM-IV criteria have been observed appropriately, starting with the standard intelligence test. The standard intelligence test will then be followed by specialised subject tests, for example maths, reading and writing, just to name a few. These tests will be monitored by a psychologist who will observe restless or inattentive behaviour. This observation can sometimes be misleading though, as some children are able to focus in a quiet environment, but cannot focus in a noisy classroom environment (Green and Chee, 1997: 67). After ADHD has been identified from this test, children will take a test of attention and persistence to indicate the main areas of weakness caused by ADHD. This final test will help make the final diagnosis of ADHD and will help indicate the right medication to give. Although these tests are the most accurate in diagnosing ADHD, there is still some controversy around whether ADHD is in fact being overdiagnosed. There is a common belief that ADHD is over diagnosed (Sciutto and Eisenberg, 2007: 106). For ADHD to be classified as overdiagnosed the number of false positives, people diagnosed with ADHD who should not be, must be far more than the number of false negatives, people with ADHD who are left undiagnosed and untreated. ADHD is one of the most common childhood disorders (Sciutto and Eisenberg, 2007: 106),with three to seven percent of school children meeting the ADHD criteria. A CNN online poll in 2002 showed that seventy six percent of the people who responded to the poll believed that ADHD is an over diagnosed disorder (Sciutto and Eisenberg, 2007: 106). A recent study in 2007 (Sciutto and Eisenberg, 2007: 108,109) focused on looking at evidence for and against the overdiagnosis of ADHD. An area of this study looked at factors that could contribute to a false diagnosis of ADHD, the first factor being comorbidity, many children diagnosed with ADHD also meet the criteria for another psy chiatric disorder and these symptoms overlap with ADHD symptoms, therefore resulting in an incorrect diagnosis. Another factor is diagnostic inaccuracy. Many children are given a diagnosis of ADHD after an initial, brief assessment, but then when evaluated properly on a second occasion, only a few children are given a final and accurate diagnosis of ADHD. A reason for this diagnostic inaccuracy is that some psychologists do not follow the correct diagnostic program and only briefly take in to account the DSM-IV criteria. The other area of this study focused on factors that could contribute to false negatives in ADHD, people with ADHD who are undiagnosed and untreated for it. The key area was aimed at gender differences, which showed that girls with ADHD are more commonly under diagnosed. The reason for this is because girls with ADHD are more likely to internalize their symptoms and are less hyperactive and disruptive but struggle more with inattentiveness. The conclusion of this st udy showed that there is not enough evidence to claim that ADHD is overdiagnosed, so is therefore not classified as overdiagnosed. Although this is just one study, there are other controversies around if ADHD is over diagnosed or under diagnosed and this applies to both children and adults. In earlier years, research shows that ADHD was mostly found in children but more recent studies show that adults can suffer from the disorder too. One of the most common statements made about ADHD is that children with ADHD will outgrow the disorder by the time they reach adulthood. But most children do not outgrow their ADHD (Marsh and Wolfe, 2007/2010: 136). Although the symptoms and signs may be worse as young children and then lessen with age, they do not disappear completely (Green and Chee, 1997: 192). In some cases noticeable signs of ADHD may be present during infancy, however one cannot be certain as there are no valid methods of identifying ADHD before the age of about three years old. Symptoms often become more evident as children move into preschool, at about three or four years old. These include acting without thinking, working and moving fast, roaming around and disrupting other children. If children display these symptoms for one or more years then they will more than likely continue with these difficulties as they grow older. When children move into higher grades at school, inattentive symptoms will start to become more evident. The early grades of junior school are the most common years in which diagnosis of ADHD occurs. The hyperactive behaviours experienced in preschool normally continue for a few years but gradually lessen. As previously mentioned most children with ADHD do not outgrow this disorder, about fifty percent of children display ADHD characteristics into adolescence (Marsh and Wolfe, 2007/2010: 136). In some cases, the problems as a result of ADHD get worse, and most ADHD teenagers present problems in emotional, behavioural and social spheres of development. These problems are often carried on to adulthood and present problems later on in life. The impairments in developmental areas during childhood and adolescence present themselves as problems in adulthood life. Some children can grow out of ADHD, although the majority do not and therefore learn to cope with it as they become older. Some symptoms of ADHD in adults include; restlessness, being easily bored, constantly seeking exhilaration, may experience work difficulties, depression, low self-esteem, substance abuse and personality disorders (Marsh and Wolfe, 2007/2010: 136). Many adults who have ADHD have never been diagnosed with the disorder and consequently feel there is something wrong with them, leading to frustration and additional problems mentioned above. If undiagnosed or left untreated, adults with ADHD will more than likely have negative health and mental problems, work and financial problems and relationship stability problems (Smith and Segal, 2012). There is still on-going research around the controversy about ADHD in adults. There are a number of ways for people with ADHD, both adults and children, to help deal with the disorder, which leads to the next controversy how to treat ADHD. There is no cure for ADHD; however there are various approaches to treating people with the disorder which enables them to live an easier life (Mash and Wolfe, 2010: 149). Although highly controversial, stimulant medication proves to be the most common way of treating ADHD (Robinson, Smith, Segal and Ramsey, 2012) and as it was the first type of medication to treat children with ADHD, it is the most trusted (Barlow and Durand, 2012: 490). Two stimulants are proven to be the most common and effective, one being Methylphenidate, for example Ritalin and Concerta, and the other being Dexamphetamine. Stimulants, otherwise known as psychostimulant drugs, are effective because they regulate the slight imbalance of dopamine and noradrenaline in an ADHD childs brain. This therefore allows the children to be able to focus on tasks that they could not focus on when untreated and shut out distractions as well as thinking before acting (Green and Chee, 1997: 125). Another positive about stimulant s is that they can be used on children and adults of any age, but should only be used on very young children if extremely necessary (Green and Chee, 1997: 161). Although the proven short term benefits of using psychostimulant drugs are positive such as reducing restlessness and allowing children to listen better, which evidently show the reasons for using these drugs, there are arguments against using the drugs which, for example, arise from the negative side effects which are likely to be experienced when taking the medication. There are many controversies around using psychostimulant drugs to treat ADHD but one of the most understandable reasons for any controversy around using these drugs is because of the negative side effects. These side effects are explained by Eric Mash and David Wolfe as reduced appetite, weight loss, slowing of expected gains in height or weight, increase in heart rate and blood pressure, or problems falling asleep. (Mash and Wolfe, 2010: 144). Comprehending that these are only the proven short term side effects of the drugs, the other controversies arise because there are unknown long term side effects that could be a consequence of using these psychostimulant drugs. A common area of concern for parents and another of the controversies surrounding the use of stimulant medication is the possibility of children becoming addicted to the drugs. Dr Christopher Green and Dr Kit Chee responded to this concern by saying that when a stimulant is effective it brings the child into harsh real ity. No one ever got addicted to reality. (Green and Chee, 1997: 160). This quote gives one an understanding that the possibility of becoming addicted to the stimulant medication is unlikely, but this only refers to the people who are actually prescribed by a doctor to the medication. However these stimulant drugs are becoming increasingly available to the public for anyone to purchase, and in this regard are being used and abused by many adolescents and young adults who do not need the medication, as they help enhance academic performance. In this case, where medication is used when not needed, the topic of addiction becomes a reality (McCarthy, 2010). Even with the negative aspects, psychostimulant drugs still remain the most popular in treating ADHD today. The other medication to take into account when looking at treatments for ADHD is the non-stimulant medication. Although not as commonly used as the psychostimulant drugs are, non-stimulant medication can also be considered for the treatment of ADHD. Often non-stimulant medication is only considered when the stimulant drugs are not effective (Green and Chee, 1997: 125). Atomoxetine, with the brand name Strattera, is the first non-stimulant ADHD treatment drug to be FDA (Food and Drug Administration) approved (Low, 2009). The reasons why many people believe that the non-stimulant medication is better than using psychostimulant medication is because Atomoxetine does have any indications of becoming addictive, whilst many believe that stimulant medication has the characteristic of becoming addictive. It is also believed to have a longer lasting effect than stimulant medication (Low, 2009). The other non-stimulant drug which is commonly used is the tricyclic antidepressant, Tofranil. This medication may be used when the person being treated does not react well to stimulant medication, or has signs of depression combined with ADHD. This non-stimulant medication may take longer to take effect on the patient, but also has a longer lasting effect than stimulant medication does (Low, 2009). Both of these non-stimulant medications have similar side effects, but debatably not as severe as the side effects of stimulant medication. For the majority of people affected with ADHD, non-stimulant medication does not work and they therefore resort to using psychostimulant drugs. Using these psychostimulant drugs, combined with behaviour development, is possibly the most helpful treatment of all. This combined treatment of stimulant medication and behaviour development is known as multimodal treatment. It is believed that before medication is prescribed, therapy and help should be given to the areas in which children with ADHD are struggling. After the weaknesses are found, the family should be educated about ADHD so that they are aware with what they are exposed to and how to deal with tough situations as a result of their child having ADHD when faced with them, such as helping their child work through a task that they are struggling with. Once the ADHD child is getting the help he or she needs, then medication will be prescribed in order to help the child focus (Green and Chee, 1997: 230). The one negative aspect about this progress of treatment is that it is quite expensive and therefore not everyone will be able to benefit from it. With all of the possibilities of treatment taken into account, it is evident to conclude that although highly controversial, psychostimulant d rugs remain the most efficient medication to use when treating children and adults for ADHD. Taking into account all of the controversies surrounding Attention Deficit Hyperactivity Disorder it is clear that there are definite sides to arguments in the areas of diagnostic criteria and whether ADHD is underdiagnosed or overdiagnosed, ADHD in children as well as adults, and the treatment of the disorder. Looking at the diagnostic criteria and studies around overdiagnosis, research confirms my opinion that ADHD is not overdiagnosed, but in some cases it is misdiagnosed as many other psychiatric disorders share the same symptoms as ADHD which leads many people into believing it is overdiagnosed. Researching the occurrence of ADHD in adults as well as children concludes that ADHD in adults is very common, but is not recognised as much as ADHD is in children. Regarding the treatment of ADHD, my side taken in the debate leans towards the use of multimodal treatment, therefore supporting the use of psychostimulant drugs. Research in the area of psychostimulant drugs has shown that t hey have the most effect with helping children and adults focus on tasks and to restrain hyperactive behaviour, without endangering the patients life. Personal experience with psychostimulant drugs also accounts for my reasoning in supporting these drugs for the treatment of ADHD. The controversies surrounding ADHD all have valid points, and each individual has motives to stand behind their belief in a side of an argument. I have looked at all debates around each controversy and made a decision of where I stand based on my views around each controversy, which have been explained above.

Essay examples --

Over the last few decades, the organizational role of management accountants has changed radically, along with the environment. Many of these changed management accountants undertake more advisory and strategic roles in their organizations. Their work has become more similar to that to business partners who are involved in both the everyday and the long term strategic decision making process. This essay will critically analyze the role of management accountants in the present day, as compared to their more traditional role in previous decades. First a distinction between financial accounting and management accounting must be made. Financial accountants are concerned with having financial systems put in place that allow them to maintain records, perform routine transactions, and produce year end reports (Cook 1995). Management accountants are more involved in using that financial information to improve management of the organization. Management can be defined as involved in â€Å"identifying, presenting, and interpreting information used for formulating strategy, planning and controlling activities, decision taking, and optimizing the use of resources† (Cook 1995). Historically speaking, management accountants have been viewed as â€Å"functional scorekeepers who are preoccupied with the past and reluctant to accept responsibility for decisions† (Parker 2002). The traditional role is one which concentrates on two main areas: supporting management decision-making and monitoring and controlling (Feeney & Pierce 2007). These management accountants focused primarily on the internal aspects of their work places, as well as a more statistical, financial and analytical perspective. Traditionally management accountants were not involved in decisio... ...e involved (Byrne & Pierce 2007), and operational managers may continue to consider the accountants to be in the role of making suggestions rather than decisions. Over the last few decades, the role of the management accountant has changed drastically. Traditionally involved in analyzing past decisions and statistics, present day management accountants have become more involved in forward thinking strategies and actual operational decision making. This leads to management accountants who perform a wide range of activities which might have been unheard of for them in previous years. However, this transition is not necessarily as straightforward as anticipated. These new kind of management accountants must overcome considerable challenges and conflicts in order to achieve the new role that is seen as both necessary and beneficial for the present business environment. Essay examples -- Over the last few decades, the organizational role of management accountants has changed radically, along with the environment. Many of these changed management accountants undertake more advisory and strategic roles in their organizations. Their work has become more similar to that to business partners who are involved in both the everyday and the long term strategic decision making process. This essay will critically analyze the role of management accountants in the present day, as compared to their more traditional role in previous decades. First a distinction between financial accounting and management accounting must be made. Financial accountants are concerned with having financial systems put in place that allow them to maintain records, perform routine transactions, and produce year end reports (Cook 1995). Management accountants are more involved in using that financial information to improve management of the organization. Management can be defined as involved in â€Å"identifying, presenting, and interpreting information used for formulating strategy, planning and controlling activities, decision taking, and optimizing the use of resources† (Cook 1995). Historically speaking, management accountants have been viewed as â€Å"functional scorekeepers who are preoccupied with the past and reluctant to accept responsibility for decisions† (Parker 2002). The traditional role is one which concentrates on two main areas: supporting management decision-making and monitoring and controlling (Feeney & Pierce 2007). These management accountants focused primarily on the internal aspects of their work places, as well as a more statistical, financial and analytical perspective. Traditionally management accountants were not involved in decisio... ...e involved (Byrne & Pierce 2007), and operational managers may continue to consider the accountants to be in the role of making suggestions rather than decisions. Over the last few decades, the role of the management accountant has changed drastically. Traditionally involved in analyzing past decisions and statistics, present day management accountants have become more involved in forward thinking strategies and actual operational decision making. This leads to management accountants who perform a wide range of activities which might have been unheard of for them in previous years. However, this transition is not necessarily as straightforward as anticipated. These new kind of management accountants must overcome considerable challenges and conflicts in order to achieve the new role that is seen as both necessary and beneficial for the present business environment.

Analyse and compare the ways in which Blake presents the contrasting ideas of ‘innocence’ and ‘experience’ in his poetry

William Blake was born on the 28th November 1757 and is considered one of the first ‘Romantic poets'. The Romantic era was a movement that began in the eighteenth century. Romantic poets who included Wordsworth, Keats and Coleridge believed in rebelling against society's values and the strict rules of poetry and art; these were the people who changed English poetry. At the end of the 1700's Blake published a book titled ‘Songs of Innocence and Experience: The two contrary states of the human soul' which contained poems on similar subjects but explored in the two states of innocence and experience. I shall compare four of Blake's poems in this essay: ‘The Lamb', ‘The Tyger' and ‘The Chimney Sweep' (which appears in both collections). ‘The Lamb' asks us to relate the lamb's image as the most innocent of God's creation, to that of its maker, the ‘lamb of God'. It begins with a question made by a child, who asks the lamb how it came to be and who made ‘thee'. ‘Thee' is the archaic form of the word ‘you' and Blake used it throughout the poem, which gives it a religious tone as this was a word used in the Old Testament. These first two lines are a rhyming couplet in tetrameter. When reading ‘The Lamb' magnificent images spring to mind, especially half way through the first stanza: â€Å"†¦ by the stream and o'er the mead† (meadow). This imagery is similar to descriptions made in the Old Testament book of Psalms. (Especially Psalm 23, â€Å"The Lord is my shepherd, I shall not want†) The second stanza starts in much the same way as the first, with two lines of tetrameter. This time, instead of a question, a statement is made, leading on to answer the query made in the first verse. Again, Blake uses the archaic form of ‘you': ‘Little Lamb I'll tell thee', to re-enforce the religious side of the poem. This stanza goes on to say that the lamb was created by the one ‘who calls himself lamb', in other words, Jesus. Jesus is seen as the figure of innocence in the Bible. Like most of Blake's work, God has been discussed about in this poem. Each stanza in ‘The Lamb' contains five rhyming couplets and the repetition at the start and end of each verse makes the poem sound slightly like a nursery rhyme consequently reflecting the child-like innocent qualities of the poem. It appears almost devotional and the rhythm helps to give it ballad-like qualities. The poem generally has a repetitive structure and rhyme scheme. Blake uses vocabulary similar to that of a pastoral poem. The answer to the question asked in the first stanza reveals the child's innocence and faith. It indicates that he accepts anything he is told without question. The child associates himself and the lamb with Jesus, and in the Bible Jesus shows kindness towards children. Imagery in the first stanza is descriptive and rural, for example ‘By the stream and o'er the mead'. This forces the reader to think of the happiness and innocence connected with the countryside. This contrasts with the second, which is more spiritual and straightforward. Although the question asked by the child in verse one is naive, it is also very significant. It is a simple question but one that can be thought about a little deeper. This quality is present in almost all of Blake's work – his poems can be read on a number of levels. ‘The Lamb' is a reminder of innocence in a time of war, revolution and industrial labour that was all taking place while Blake was writing. ‘The Tyger' is the experience counterpart to ‘The Lamb'; it too begins with a question. The narrator is asking who created the tyger: ‘What immortal hand or eye/Could frame thy fearful symmetry'. From then on each stanza contains more questions, which branch out from this first; the narrator suggests the creator of the tyger is like a blacksmith, using words such as ‘anvil' and ‘furnace' in his descriptions. He seems surprised that the creator of the lamb could also be able to create such an opposite character such as the tyger. Blake could be comparing the two sides of man; good and bad as well as innocence and experience. The poem is made up of six quatrains in rhyming couplets. It is in a regular, rhythmic tetrameter. The beat is very prominent and if read in a certain way could start to sound like a chant or a spell, this makes the reader feel entranced and in touch with the poem. Blake builds on the idea of comparing nature and art, suggesting that although the tiger is beautiful it is also very violent and this could perhaps reflect it's creator. An underlying question arises whilst reading ‘The Tyger': ‘what type of God could create such a scary beast but also a sweet lamb'. By evolving this question further the poem could be seen to be asking why God lets bad things happen, when he can also let such good things occur. It ends with a repetition of the first verse, but uses the word ‘dare' instead of ‘could'. Blake is suggesting that because the tiger is such a terrifying beast, it would take great daring from God to create it. The central question in both poems is similar, but unlike ‘The Lamb', ‘The Tyger' finishes without an answer. This could suggest that because ‘The Lamb' is in the innocence collection that the question more easily answered when thought about in a naive way. When thought about as it is in ‘The Tyger', at a more in-depth level, the question becomes more complicated. When ‘The Tyger' and ‘The Lamb' are directly contrasted they give a clear comparison of human nature, this shows that nothing is without its bad side, for example, there cannot be heaven without hell. In both poems Blake emphasises his main point in the first and last lines. ‘The Tyger' contains harsh verbs such as ‘grasp' and ‘seize' and also uses harsh sounding alliteration with the letters B, D and T: ‘Burning Bright,' however, in ‘The Lamb' Blake uses softer letters such as L and M: ‘Little Lamb' to show the gentle nature of the poem and creature being described. In both poems metaphors are used and reflect Blake's view on religion and God. In ‘The Lamb' Blake, through the eyes of a child, compares the creator, God, to the lamb itself: ‘For he calls himself a lamb. ‘ Here, Blake is describing Jesus, the ‘Lamb of God'. Blake often wrote about the same subjects in both collections, he sometimes named the poems identically, such as in ‘The Chimney Sweeper in ‘Songs of Innocence'. This poem deals with chimney sweepers and the effect being one takes on a young child's life. It tells of two little boys and their suffering. One of the boys, the eldest, narrates. On first glance, the poem seems full of joy and gives the illusion of ending happily. Looking deeper, it conveys a message of exploitation and child suffering. The poem in ‘Songs of Experience' tells of a boy grieving and how he has to go to work, to almost certainly meet his death, while his mother and father think they are doing the right thing. In the first stanza of the innocence poem, the narrator tells of how his mother died and how young he was. The juxtaposition of the words ‘died' and ‘young' cause tension in the first lines because death and youth are not often associated. The boy cries ‘weep, weep, weep' which has two meanings. At first it seems to be the boy crying, but to be a chimneysweeper you must advertise by shouting ‘sweep, sweep, sweep'. So by including this in the poem; Blake has indicated that the boy is so young he can barely pronounce words properly, yet he must go to work. In the next line, a second person pronoun is used which directly implies that the reader is directly responsible for the underage dangerous work being done; making the reader feel responsible and guilty. The second stanza tells the beginning of a dream had by a younger boy, Tom. He dreams that thousands of chimney sweepers are locked in coffins. The word ‘locked' links directly with the word ‘key' in the next stanza and causes tension between the two verses. Blake was said to have had many visions of various creatures and people. He claimed to experience them from early on. When he was nine years old he told his mother that he had seen â€Å"a tree filled with angels,† and not long after, in a field of workers gathering hay, a vision of â€Å"angelic figures walking†. He has incorporated his visions into this poem by using the idea of a dream. The third stanza contrasts with the second immensely. While the second is full of misery and contains words such as ‘black', ‘lock'd' and ‘coffins'; the third tells of freedom and hope. The phrase ‘their bags left behind' in line three is a metaphor for their troubles left behind on earth. Blake uses metaphors to conjure up imagery in the reader's head. The fourth stanza contains the main message of the poem. Tom awakes to an angel telling him that if he works hard on earth he will be rewarded in heaven. This is Blake ironically criticising the hypocritical society of his time. The experience poem is narrated in third person and the first stanza contains the same phrase as the innocence poem. The boy is crying ‘weep, weep' which again indicates his young age. The first line of the poem, ‘A little black thing among the snow', is a very significant one and brings to mind clear images of black against white. Again, Blake has used tension in the beginning of the poem to create strong imagery in the readers head at an early stage. In the second verse the child is speaking. He tells of how he was dressed in clothes of death and sent out to work as a chimneysweeper. Again, there is tension between the mention of ‘happiness' in the first line and the word ‘death' in the third. Ironically, the parents are being ‘good' by clothing the child, but on the other hand, they are clothing him in clothes of death to be a chimney sweep. The last verse is the boy telling of how he fools his parents. He dances and sings to make them think they are doing no wrong, when in fact they are sending their own child to his death. The last phrase, ‘heaven out of misery' is a very significant one. The concept of heaven only works if there is suffering as well. There would not be a heaven if there were not a hell. Blake tells how children are being exploited by the promise of eternal happiness for work on earth. Adult manipulation is very clear in this poem and Blake is being ironic by suggesting that suffering is the only path to happiness. Both poems contain clear messages. ‘The Chimney Sweeper' in ‘Songs of Innocence' shows that the children have a positive and naive outlook on life. They make the best of it and do not fear death; this is because they do not know the truth and are therefore innocent. An opposite message is conveyed in the poem of ‘Songs of Experience' in which the child blames his parents for putting him in such a dangerous position. He is less naive and blames ‘God & his Priest & King'. This is different from the innocence poem because the little boy has been influenced by society and has an ‘experienced' view. The theme of God runs throughout both poems. In the first, an angel appears and talks about heaven. The word ‘lamb' in the second verse links with the ‘lamb of God', representing Jesus and suffering. In the second poem, heaven is talked about and a church is mentioned in the beginning. Both poems play on the idea of how to get into heaven and the naivety of young children. The poems that I have analysed in this essay have all included the theme of God, as did nearly all of Blake's work. Blake hated organised religion, but on the other hand was a very spiritual and religious man. The times in which he lived forced church upon people, rather than leaving them to make up their own minds. Blake also had a hatred for formal education, which we can see in his poem from ‘Songs of Experience' titled ‘The School Boy'. He felt school was unnecessary and not having attended school himself thought that it ‘oppressed the soul's creative spirit'. Blake wanted his current society's attitude to change; he knew that sending innocent children out to work at such a young age was wrong. In some of his other poetry Blake concentrates on areas of society he would like to be changed, such as in ‘The Little Black Boy'. Blake thinks that the attitude white people have learnt to associate with black people is wrong and should be changed. Much of his inspiration came from the French and Industrial revolutions. In fact, he was so interested in the changes taking place in France, he wrote a poem ‘The French Revolution' in 1791. Blake was living in an ever-changing society, where traditional ideas and values were being questioned and new ones created – he wanted to be a part of it but in his own imaginative, visionary way. The ‘Innocence' collection could represent the way that the society of Blake's time thought and believed, and the experience collection, representing the way it really was. The people of Blake's time would just ignore problems such as child employment and education, hoping it would go away, but Blake knew something had to be done, and he talked about this in his poetry. Songs of Innocence' and ‘Songs of Experience' give comparative images of children, babies, religion and the general society. It shows how different everything seems when we are innocent. Although the two collections show ‘†¦ the two contrary states of the human soul', they seem to join together and weave the same themes throughout. Some of these ideas are included both collections of poems, but are talked about in contrasting ways, such as religion, children, education and death.

Marc Chagalls I and the Village

The piece I have chosen for this assignment is Marc Chagalls I and the Village. This piece, done in oil paints seems to have taken on many of the characteristics of watercolors. Many of the colors are very translucent, and many bleed into each other. The subjects in this piece are very defined. However, I am unsure what point the artist is trying to make. The contrasting colors of green and red, along with blue and orange create movement, and keep your eye from staying in one place for very long. The ultimate effect of the whole piece is very tranquil and peaceful. There are no sharp points or angles, which helps create the effect of softness and calmness. In this painting, I feel that color is the predominant feature. I feel that the use of color in this work is very similar to the work of the Fauves in that it is liberally applied. Chagalls painting captures several scenes, occurring at the same time. These scenes being a women milking a cow, an man with a grass or hay cutting tool, and another man starring into the eyes of a cow. These subject matters really give you a sense of the past, and make the work quite nostalgic. I feel that there can be many reasons as to why Chagall chose to paint the subjects he painted. However, he feels quite differently, as shown in the following quote where he describes his work. I dont understand them at all. They are only pictorial arrangements of images that obsess me...The theories I would make up to explain myself and those which others elaborate in connection with my work are nonsense... My paintings are my reason for existence, my life, and thats all. I feel that Chagall chose the subjects of his past times because of everything that was going on in the world, while he was painting. This work was done in the beginning of a new century, of which had drastic changes in the everyday lives of many people due to new developments in technology

How A Black Box Works essays

How A Black Box Works essays Have you ever wondered what a black box is. If so, you might have some questions about an actual color of it and how it is involved with every aircraft. A black box is known as a flight recorder which can record both flight data and captain voice. Even though it is called a black box, it is painted orange. This recording device costs the same as a compact car does, which is about $ 15,000. Because of high quality and endurance materials, it still survives when getting the impact, crashing or even fired after the accident (see Picture 1). When an airplane is collapsed, there are several unanswered clues what bring the plane crush. The only incredible device that can tell us is the black box. The process of how a black box works consists of four main steps; exploring the device, setting the device, operating on the flight, and finding the information after crushing. (see Figure 1: The Process of How A Black Box Works Exploring a black box is the first step of the process. To explore a black box we first have to see what are the main parts of a black box. A black box is composed of two parts. The first part is cockpit voice recorder and the second one is flight data recorder (see Picture 2). Most of two parts are made of a magnetic tape and solid-state memory boards. the magnetic tape is less reliable then solid-state recorder because solid-state used a whole chunk of chips, so there is no moving part along the recorder device. This brings about less maintenance and less chance of something cracking during any accidents. Solid-state recorder can also record more data than magnetic tape because of the flat shape which allows the data flow faster and can store up to 25 hours of flight data A black box also has the microphones which are designed to record captain voice in the cockpit, located in four different places; pilots headset, copilots headset, third pilots headset a ...

Intelligence Definition and Measurement Paper Essay

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Social Ecology Essay Example | Topics and Well Written Essays - 250 words

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