Economic Social Cultural Environmental And Political Impacts Tourism Essay

Economic Social Cultural Environmental And Political Impacts Tourism EssayUndeniably, sheaths be material motivators of tourism and their impacts wanton by a crucial part for destination competitiveness, especi totallyy when having to deal with unique planned events (Getz, 2008). It must be said that tourism is one(a) of the roughly prosperous industries, which evolved especially all over the last 50 years. It can be delimit as a human activity that includes human behaviour, commit of resources, communication with other people, economies and environments. It also includes physical movement of tourists to locations, which are not their permanent living ho practices (Bull, 1995). There are a lot of components of the tourism persistence that can add to a countrys value and mega events are one of them. An exact explanation of the term mega event does not exist, however they can be defined as short-term tourism events of a wide scale aiming to create new or even renew enthron ement in entertain cities, thereof projecting a compulsory image of the urban center (Greene, 2003).Further more(prenominal) than(prenominal), mega events can be described as global events and the requirement for a specific city to swarm such an event is to bid to win it (Getz, 2008). They are usually managed by national governments and international non-governmental institutions and can be classified as significant components in reports of cultural behaviour (Roche, 2000). There are a lot of aspects of impacts resulting from mega events and some of them can be frugal, social, environmental, cultural and political. All these can emerge prior to the event, during the event or even after the event, and they can be either or both positive and negative impacts, operating both in the short-run and long-run, that depart be beneficial to a tourism destination or act as a threat to it. Additionally, they can bring relatively positive economic effects as intumesce as boost touris m from the prison term that the bid to master of ceremonies the event by a city has been won, until long time after the event (Williams and Shaw, 1998). The magnitude of these impacts depends importantly on the host citys management methods, especially by the government, in its effort to impose successful strategies to strengthen the positive impacts, while trying to keep the negative impacts to a minimum. Hosts mostly expect to create strong legacies that give last a lifetime, and job creation, increase in tourism figures, improvements in infrastructure, rise in the level of GDP and increased demand for commodities are included in their main expectations. Investing in sports venues, sundry(a) tourism services and improving transportation might trigger economic growth, higher troth levels and renewal of the host city (Sakai, 2006). They also consider mega events as projects that give them the chance to built up a superior reputation, validated by measuring the perceptible ben efits and deducting the tangible appeals from them(Kearney, 2005).It must be highlighted that mega events feed a crucial role in promoting a tourism destination and the majestic Games are one of the best casings of such events. Their history dates back to 776 B.C. in ancient Olympia Greece and during that short time of the event sacred truce was taking place, wars were stopped, and roads were be approach toll free, exemplifying their importance (Holloway and Taylor, 2009). I bequeath be using surpassing Games through knocked out(p) my essay to demonstrate what such an event can bring to a destination and specifically analyse the economic impacts of the Olympics on tourism destinations.http//www.twip.org/photo/europe/greece/photo-5255-08-03-06-14-31-05.jpghttp//www.flutetunes.com/img/ stands/olympic-truce-emblem.jpgThe Olympic Truce EmblemThe Panathenaic Stadium in Athens, GreeceA closer look will be interpreted to the case of Sydney Summer Olympic Games 2000, where the governme nt utilize a unique until then strategy undertaken by a host with a free grocery economy. All of these were done in its effort to enhance the positive economic impacts and reduce the negative impacts. Its initial strategy was to attract as many as possible tourists to the event and induce them to travel in other places in Australia, gum olibanum enhancing its tourism industry. The second strategy was to generate strong bonds in read to increase its ability to create tourist disdain and the third strategy was to make Australia a more attractive destination where three types of visitors were of high importance. These were unoccupied tourists, affair visitors and MICE (meetings, incentives, conventions and exhibitions) visitors. It must be highlighted, that MICE visitors can bring the more money into a country while business visitors establish new business into the local economy and leisure visitors contribute towards the local economy by travelling around and using the local c ommodities. The returns from spending in business benefits were more tangible and persuasive resulting to greater planning in favour and in funding of economic effects by both federal and NSW governments as easy as the Australian Tourist Commission (Cashman,2006).It is important for for each one Olympic Games to create something new and leave a great legacy behind them. For the case of Australia the main legacy that regime wanted to create, was more tourists visiting the country, not only during the event but especially after it (Chalip, 2000). A huge crowd is attracted by the Olympic Games which consist of groups of people such as spectators, media representatives, members of the International Olympic Committee (IOC), sponsors and athletes. Through the extensive media buryage, a host citys image may be reinforced or even altered affecting tourists image about the city (Hall, 1989) and an encouraging image of a host city might be a reason to attract both national and internation al tourists (McManus, 1999). About 1.6 million people were estimated to visit Australia between 1997-2004 by the Tourism Forecasting Council (Chalip, 2000) and all these tourists were expected to inject a huge amount of money for circulation into the host countrys economy in both short-run and long-run, where most of the money would be coming from television rights, ticket sales and general use of commodities. It was also predicted that 150,000 jobs would be created through the money spent by tourists and other visitors.What is more is that people concern in the Olympics can later use their skills to enter the workforce if there are jobs places available to them, but all these depend upon the success of the event and if peoples skills are in a certain manner that can be use in the future without additional training cost needed to incur. There is depict to prove that during Sydney 2000 Olympics US$3billion was generated in the local business sector (Kearney, 2005). It must be added that Australia was expected to gain AUS$6.5billion from the games during the period of 1994-2004.The opportunity of attracting more tourists prior, during and post the event, same(p) in the case of Barcelona Olympic Games 1992, where tourist figures increased a lot especially after hosting the Olympics and making it an established tourist resort, enables tour operators to create more and better holiday packages that can be offered to national and especially international potential visitors and thus improving their economic wellbeing, as well as obstetrical delivery more money into the local economy. Added to these, the city government of Sydney in a combination with private investment invested a huge amount of money in their effort to expand the Sydney airport, improve the citys roads and expand hotel room capacity by 25% (Chalip,2000). It can be deduced that these investments were aiming to attract more tourists, event visitors and business visitors contributing positively towar ds the local economy.http//www.mapsofworld.com/olympic-trivia/images/olympic-emblem/sydney2000.gifhttp//dvice.com/pics/sydney_stadium.jpgSydney 2000 Olympic Games StadiumSydney 2000 Olympic Games LogoMoreover, Sydney had won 202 bids MICE by the end of 1999 and they included 251,280 delegates contributing AUS$919,649,010 to the Australian economy and thus increasing the level of its GDP. Also, sponsors use the Olympics to promote their brands thus improving their reputation while injecting money into the local economy. Most of the times the large amounts of money injected to the host countrys economy from foreign investment swallow impacts of millions of dollars and governments should use this money in the best way possible to benefit the economy. For example Visa spend over AUS$30million to include Sydney and pictures from the country into its advertisement campaign.Of course there are huge costs involved in piece for a country to host Olympic Games and sometimes countries plan a head before even winning the bid to host such an event. The total investment in Australia represented 0.6% of its GDP, which was a large amount of money spent for a short-term event. Even though most expenses are covered by the government and domestic as well as foreign institutions, it is inevitable that taxpayer money would be needed in order to host a costly event resembling the Olympics and satisfying the standards infallible by the International Olympic Committee (IOC) (Matheson, 2006).Costs related to infrastructure, constructing stadiums and carrying out sports events are the biggest and although they are classified as costs some argue that they contribute positively towards the local economy such as by constructing stadiums jobs are created, lowering the unemployment levels, and stadiums can be used after the Olympics to host other sports or leisure events triggering some economic growth. In the case of Barcelona 1992 Olympics significant infrastructure improvements have t aken place in just 8 years time, in order to be ready at the time of the event, whereas 50 years were normally needed for sea front, sewage, telecommunication improvements and new airport construction to take place. These changes have helped Barcelona to develop and look as a more attractive tourism destination. Also, in the case of Athens 2004 Games transportation improvements to roads, metro and trains helped towards making the city more contemporary (Kearney,2005). This aspect, infrastructure, add ups to the living standards of locals as well as making the city more accessible to future tourists since they will have the chance to use pleasing transportation methods. In Australia however, some venues had to go through maintenance in order to be able to host other types of events as well which required further costs than benefits to the Australian economy and also made the venues to loose from their original identity and history. An example of such an action is the Olympic park 20 00 which has been transformed in order to host sports events and several types of fairs. Similarly, the Olympic Stadium of Beijing 2008 Olympics has been transformed in order to be more profitable.Ex-post studies have be that there is not plenty evidence that economic benefits arise from sports events to neither sports teams, nor facilities and according to Humphreys (2003, p.6) in US constructing new sports facilities failed to increase income per capita or total employment level (Owen, 2005). Even though a $5.1billion increase in NSWs GDP resulted from the Olympics, where two fifths would go towards household income Sydney turned out to face expenses.Added to these, the crowding out effect can be considered as a negative aspect of the Olympic Games that affects the local economy, including its GDP figures. The Australian government was worried that people and business would prefer other tourism and business locations and thus created the campaigns Fun and Games, meet Australia a nd the open for business campaign. Local people sometimes prefer to go away(predicate) from their cities while events are taking place since they think that too such(prenominal) traffic is going to be present and it would be better for them to be away at that time thus lowering spending figures and injections of local people in the economy especially if they go on holidays to another destination. What is more is that, Olympic Games can attract more visitors to the event, like spectators of the games, people who want to explore the host country, and people who want to make business at the host city during that time but it can also prevent tourists from visiting the certain destination. This is due to the fact that a lot of people are going to be present at that period and they might prefer to visit if after the Olympic Games have finished, since they will have the chance to explore and enjoy more places when less people are going to be present. Sometimes these tourists never go to the country, making it loose money from the tourism industry. Additionally, hotel room prices during the Olympics tend to be higher than usual, with no major changes in their appearance and facilities that offer and reinforce the crowding out effect, this reducing spending coming from tourism, since usual customers tend to empty visiting them during that time and reduce the net spending in the host city (Owen, 2005).The process of planning and hosting the Olympics requires a high risk and local authorities should be careful since both short-run and long-run are important. Examples such as Montreal, which hosted the 1976 Summer Olympic Games and 30 years later the initial cost of US$1.5billion has not yet been recovered, show how adverse can mega events turn out to be for a countrys economy, since that debt has to be paid off and it cuts back from investment in other sectors of the economy, such as education, healthcare and creating new venues that would attract tourists, thus creat ing an opportunity cost. This debt in turn affects improvements that could be made, which affect negatively the tourism industry. Another example is Greece that was the host for 2004 Summer Olympic Games and is still facing a 6% budget deficit due to the games. Also, Greece is facing the problem that sports facilities cannot be permanently used and might have to shut down and lead to no benefits towards the local community (Kearney, 2005). Greece can be an example to future host countries to avoid constructing stadiums and facilities that will have no permanent use in the future as well as cannot recover their initial cost in brief or even in the long-run and thus bring no financial benefits to the country.An important outcome of money injected and continuously being circulating in economies is the multiplier effect, which estimates the impact of tourism on an economy through direct, indirect and induced spending but doesnt show the income figures generated through tourism in each sector of the economy. It can create problems sometimes, since multipliers calculated using wrong methodology are of a too large scale. This arises mainly from the ignorance of opportunity costs and treatment of costs as benefits, as proven by ex-post studies mentioned before.We have gone through the emerging impacts from mega events that affect a tourism destination but what will be the impacts on London 2012 Olympic Games which have not taken place yet? It must be noted that London is one of the most successful and established business centres and hosting the Olympics will bring even more business to operate in the UK economy.Firstly, all the funding of the Olympic Games is done by both private and public organisations aiming the development of East London. The London Organising Committee of the Olympic Games and Paralympic Games (LOCOG) generates most of its 2billion budget from private sector and receives income from sales, commodities, sponsors and the IOC whereas the Olympic Delivery endorsement (ODA) generates its income from the public sector. All the funding will be contributing positively towards building infrastructure and stadiums in the Olympic Park that can be used in the long-run for the UK communitys benefit. What is more, is that the Greater London Authority (GLA) works at its best attainable levels to bring benefits to the locals and gives 925million to the ODA.http//www.sightseeingtours.co.uk/london-tourist-uk/london-images/london-olympics-2012.jpghttp//www.bbc.co.uk/london/content/images/2007/06/04/2012_logo_white_385x450.jpgLondon 2012 Olympic Games advertOfficial London 2012 Olympic Games LogoFurthermore, the London Development Agency (LDA), controls the sustainable economic growth and makes sure that locals will benefit as much as they can from the Olympics as well as it invests 250million towards covering the infrastructure costs and 220million towards cleaning the Park that is managed by the ODA. Another 2.2billion are generated by the study Lottery Funds that contribute towards the construction of the Olympic facilities, that add up to the countrys value and create strong legacies that people can benefit from even in the long-run. The entire infrastructure such as the energy centre, new roads, new bridges and the pumping station will be brand new and aim to cover the needs of the locals even in the long-run again.Since the London Olympics follow a sustainable pattern they aim to construct venues that will be used post the games as well as trying to use existing venues to make a better use of them and if venues are not going to be used after the Olympics they will be made temporary so that no unnecessary costs will incur like in previous Olympics hosts like Barcelona and Greece. The Olympic Village will be turned into homes after the Games and even more houses will be built as well as shops, cafes, restaurants to translate more services to the locals and thus creating more jobs. London has another solution t o the problem of under qualified workers since it will offer job training to the locals (London 2012, 2010).To conclude, I have explained the economic impact of mega events on tourism using mainly the example of Sydney 2000 Games and showed that it is of high importance that governments should take the most beneficial strategies while hosting such events, having in mind not only the short-run but the long-run effects of their policies. Sydney 2000 Games can act as a benchmark, since they were the first hosts to take that grumpy approach and emphasise on business and economic benefits leaving behind them strong legacies even though not all investment was done wisely.Also, the example of London shows that previous patterns are being corrected and followed and the legacy left behind investments in infrastructure can be judged upon their success. However, it is argued that no Olympics have shown enough evidence that there are important impacts such as increases in household impact (Owe n, 2005). Moreover, it would be fair to mention that social, cultural, political and environmental impacts play a crucial role on a tourism destination since by showing to tourists the legacies and unique cultures that mega events create as well as fondness about the environment while carrying out such event attracts other categories of tourists as well as it creates a better place for people to visit. devise Count 2998

Accounting Theory And History Accounting Essay

estimateancy Theory And History history Essay account has evolved since it was first developed and has continued to evolve. The bugger off of this essay is to explore and discuss why report, both fiscal and focal point has changed over the last millenary. In high society to achieve this aim an in-depth approach exit be taken into the origins of score, its purpose and necessity. This will mean examining history papers which are evidence-based but are intertwined with value judgement. Many alternative theoretical and practical(a) explanations are offered in literature for the teaching of account over time. These course literatures will be evaluated and there theories will subsequently be accepted or rejected.In order to explore the question and because the definitions provided by business relationship bodies are themselves are subject to change, it is crucial to first define write up and its purpose. The purpose of chronicle is to provide in changeion based on relevant data that aids users in making scotch closings.Financial invoice is designed primary(prenominal)ly to pass water fiscal reports which provide information regarding the warms performance to external users such as Tax authorities, Investors, Customers and Creditors. Financial Accounting is highly regulated in order to project they arrive certain characteristics. These characteristics enhance the recyclableness of the monetary reports to users. These characteristics are relevance, comparability, timeliness, fairness and objectivity.Management accounting is use to prepare accounts and reports that provide accurate and up to determine information that bothows care to make decisions.Accounting developed as people needed a method of recording their assets and kosherty. If property was recorded and accounted for, it would be blue-blooded to prove legal ownership. Accountancy has been nearly for thousands of years. Professor L. Plunkett of the College of Charleston calls acc ounting the oldest transactionIn this millennium there devour been countless changes and developments in accounting. From such(prenominal) primitive methods of simple accounting for property and assets, in order to record for evidence of legal ownership to a complex regulated form.Management AccountingBritish Entrepreneurs and Pre-industrial Revolution Evidence of Cost Management a paper by Richard K. Fleischman and Lee D. Parker examines the use and developments of personify accounting in 1760 to 1850. The four main areas looked at in cost management will be cost tell techniques, accounting for overhead, costing for r let onine and special decision making, and quantity costing.These firms used cost data to date raw material input materials. The iron firms broke down cost using raw material controls, whilst taking into account the differential costs of mining and smelting. Textile firms were concerned about the arrive atable raw mixtures and the cost of raw materials input. Marshall textile firm employ the perform of using performance cards, which is an effective method and is still used by firms today. Performance cards are used daily to monitor and control expenses.. These management accounting practises benefited the business greatly. It allowed marshal to be cost effective and efficient by minimising costs. Gregs was another textile firm which kept wage and expense books to report control costs. This helps to identify trends, weaknesses and areas for feeler. For example they experienced losings in 1829 and where able to identify and attribute these to heightened production costs and outdated machinery.The textile and iron firms were in a highly competitive market, and so dependent on a market-driven pricing structure. This gradually changed as with firms using product costing to aid in determining the optimum level of output. Boulton Watt and Wedgewood were able to calculate overheads such as factory costs, fixed costs and change expense. Thi s enabled them to factor these costs into their selling prices.Industrial Revolution entrepreneurs employed cost compendium to support vertical integration and product line decisions (Fleischman 1990, P367) Decisions such as capital equipment purchases and mineral line leases where taken subsequently careful consideration of costing of alternatives. This enabled them to justify and make potentially better decisions as the quality of information on which to base the decision on was better.The use of standard costing was associated with an awareness of the cost saving available from appropriate inventory control procedures. (Richard K. Fleischman et la 1990) Standard costing salvage the time of actually having to accumulate actual inventory costs. This is beneficial for firms as they lot bring forth standard costs, which allow the business to identify and eliminate rare items, work out and compare with actual costs, estimate a price more easily than calculating a price based o n actual cost, create forecasts for production.An Archivist responds to the New Accounting History The Case of the U.S. Mens Clothing Industry is a paper by Thomas Tyson that uses factual evidence on the history of accounting to examine the changes. It focuses mainly on the mens clothing industry. Miller and OLeary (1987) implied that the principle of standard costs made it possible to attach to every individual inside the firm norms and standards of behaviour Standard costing and budgeting made possible a pinpointing of responsibility for preventable inefficiencies at the level of the very individual from whom they derived this is true to an extent and can be go acrossn in the British Railways Industrys costing organisation. BRM failed to budget or use standard costing till they were forced to do so as a result of declining profits. This fail mean preventable inefficiencies were not prevented.Hopper and Armstrong state the reason for these changes to management accounting being d ue to the direct result of firms struggling. Accounting controls were not a consequence of economic or technological imperatives, but rather were rooted in struggles as firms attempted to control grasp processes in various epochs of capitalistic development. (HA 1991, P. 405)Along with changes in accounting, there came changes in origins in management. Scientific management sought to establish itself a right to interfere in peoples lives. This right was eventually to be taken over by an army of techniques of social and economic life of the enterp turn out the project of scientific management helped to hark back apparent and remediable the waste lying deep within the every move of the worker. (Tyson. T, an archivists response to virgin accounting history) it is generally considered that Tysons paper is flawed.Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, The Workshops of the Empire, C1900-1960 is a paper by A.I.M. Fleming, S. Mck instry and K. Wallace. The paper examines the nature and developments of costing arrangings employed in the shipbuilding, engineering and metals industries of the West of Scotland between the years c1900-1960. These developments can be square upn as a progression from the cost management practises employed in textile and iron works examined in the previous paper, vary to different industries. there were developments necessitated by the fact that most work was contract-based or job based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a result of scepticism over the relevance of Taylorism and scientific management to the areas industries. As some of the jobs and contracts were unique, this may not have been a bad thing.The ship building industry split the ships costs into three main brokers, Hull, Boilers and Engine. Each had a reissue cost-book which recorded direct wages and materials. This trunk allowed a compar ison between the estimated direct costs and actual direct costs. A detailed wage analysis book was kept, separating wage cost for the three main components (hull, engine and boiler). The wage bill for each component was in addition split into detach categories e.g. direct workers, partition of workman, piece work-based etc. This allowed them to maximise efficiency in terms of labour costs as staff and materials were already supervised. This also reduced the risk of theft. there therefore existed a trunk that enabled the tracking of costs versus estimate at prime cost level on a progressive basis as contracts proceeded. (K.Wallace Parker 2000, P363)The British Railway Industry tended to sell in fixed price contracts. The Cost and Weight Book recorded the cost associated with each of the major component of the locomotive e.g. Boiler, firebox etc. This book had a strict scout each major component was printed on the left and separate costs where printed at the top. This format al lowed comparison between different contract cost and understandability. It also allowed for good estimation for future contract costs. This format has changed little in modern management accounting. A failure of the company was to not fully utilise this valuable information as they did not use budgeting, standard costing or peripheral costing. Costs were not analysed by department or works. (K.wallace and Parker 2000) Not until the firm began to decline in 1960 did they introduce a form of simple budgeting. This failure to budget was a weakness that was eventually addressed but cost the firm potential cost saving efficiencies.The Industrial Revolution versus the Managerial Revolution Distinguishing difference in Accounting Practices a paper by Keith Hoskin and Richard Macve discusses the utilization of accounting as a producer of Modern Managerialism. The accounting practises of writing, examining and grading came to structure homosexual activity for those who learned to learn u nder them, it is understandable how accounting could discover a new role in the business context. (Hoskin Macve, 1993, p 9) This statement indicates an evolving role of accounting in business and influencing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armoury generated a large quantities of accounting information costs were tracked, records of production were kept , full-cost estimates made for pricing decisions, including the application of charges for interest and depreciation. (Hoskin Macve, 1993, p 9) This was done in order to form a complete strategy of accountability. This was an heavy step along with the introduction of charges for interest and depreciation.This paper relates to economic rational theory which can be used to explain the developments in management accounting. slew make choices based on their rational outlook, available information and past experiences. (Investopedia online, http//www.investopedia.com/t erms/r/rationaltheoryofexpectations.aspaxzz1g2suXeki)As the result of highly competitive markets and rising labour costs reduced profits, firms developed cost management techniques, such as cost control to control and break down the cost of individual materials used, accounting for overheads which allows firms to factor costs such as fixed and factory costs into the selling price and standard costing which allows budgeting and comparison with actual costs.An example of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost saving for not using budgeting, standard costing or fringy costing and as a result they introduce a form of simple budgeting. Economic rational also drove the changes in monastic houses. Changes were introduced after rational outlook, weaknesses and past helplessnesss were identified were taken into account. Albion Motors and Monastic houses and Estates have also made changes based on their economic rational.T hese changes represent the evolution of management accounting over the last millennium. In the paper The Industrial Revolution versus the Managerial Revolution we see significant changes to management accounting because of a need to control labour and maximise labour efficiency. This is because of the abolition of slavery which means that employees must be paid. This means employees must maximise labour effectiveness and efficiency. This led to the managerial revolution. Springfield armoury used labour control to increase productivity and reduce costs.We see a development in cost management practises in the in British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management paper. Fleischman states the lengthy period of decline of market prices that affected the iron industry firms from 1808 to 1830. The struggle to carry on with falling market prices caused firms in the industry to undertake careful investigations of their iron-making costs (K.wallace and Parker 200 0, P368) The decline motivated these developments in cost management. They were brought about by a need to adapt to other changes in the market and economy at the time. The practises in use at the time were inadequate and out-dated. The developments allowed them to better identify weaknesses, which had the effect of increase production, efficiency, decreasing waste and helping set a better selling price.In Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, the Workshops of the Empire, C1900-1960 we see set ahead development of cost management system. The reason for these specific developments was that shipbuilding and railway jobs where contract based and so it would not be ideal to use standard costing. It was necessary to use another method of cost accounting.Financial AccountingThe first paper that will be discussed is The development of pecuniary management and control in monastic houses and estates in England c.1200-1540 by Alisdai r Dobie.The changes focus mainly on the internal function of a monastery. These changes are necessitated by changing sets and pressures, economic and unearthly which arose from 1200 onwards. (Dobie, 2008 P.2)Monastic houses where not all the like, there were different orders. Each was governed by different sets of rules. New orders were formed when there were perceived weaknesses in established orders. These new orders introduced additional sets of rules. Each Benedictine house was to a large extent autonomous and responsible for its own affairs.(Dobie 2008, P3). This statement indicates a degree of accountability within the houses. As a result of failings due to Benedictine self- principle, new orders emerged which lead to each house forming a subsidiary part of the whole order. This meant that each separate house was subject to inspection, regulation and control from the order as a whole. These inspections were a form of audit from the order on the house. Changes in management expertness vary from order to order and house to house, depending upon individual situations, relevance and needs. (Dobie, 2008 P2) Changes were introduced after weaknesses were identified, in order to continued improvement and bring together all houses from the same orders to using the same set of rules.Financial management and control changes can be broken down into three categories the safeguarding of the assets of the house the exploitation of its resources and, the efforts to ensure that all resources were used effectively and efficiently. Safeguarding the assets of the house meant physically securing and maintaining them against for example encroachment, diminution or alienation. (Dobie, 2008 P4) Exploitation of resources meant making full use of land and estate. This was a response to failing grain prices and rising labour costs. Efficiency and effectiveness referred to the efficiency and effective use of resources by the house.Other major developments during this time were the standardisation of accounts which allowed comparability and relevance, accounting was also taught at university from the fourteenth century onwards.A significant development in the early millennium is seen in renaissance Italy. There was a rise in trade and banking. A form of double-entry book keeping was already being used by banks to keep track of debtors and creditors.Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and works of Luca Pacioli. Paciolis work has had a great influence on accountancy. His publication Summa De Arithmetica was widely recognised as a giant leap forward for double-entry book keeping. Paciolis Summa was a conceptual framework of best accounting and business practices. Summa was written in Tuscan and Venetian dialects. Pacioli used these instead of Latin to allow the educated and non-educated to benefit equally from his work. Paciolis conceptual framework is very similar to the FASBs 1976 conceptual framework. the principles of systematicalness, consistency and reliability accordingly emerge. Every item must be systematically and carefully recorded in the inventory with all countermarks, full names and in as much detail an as possible (Volmer P7)200 years before Pacioli Italians traders began using Arabic numerals in order to keep track of profits instead of roman print numerals. This was an important change. Arabic numerals were easier to understand and easier to use in an accounting format. This change is a step in the direction of modern day management accounting where English numbers which are similar to Arabic numerals are used for bookkeeping.Rouse and Rouse sum up Paciolis innovations under different headings The use of alphabetical order as a means of arranging words and ideas This development of a new visually orientated layout created an easy to use and understand template for double entry. Paciolis fully-developed double-entry system, with bi- lateral layout and systematic cross-referencing of debit and credit, was a particular form of the new general textuality. This bi-lateral layout of the double-entry system is still in use to this day. It allows cross-referencing of credits and debits which is particularly useful for to banks. This partially answers the main question as to why management accounting has changed over the last millennium. Paciolis influential work resulted in necessary positive changes in accountancy. He introduced three books of record the ledger, the memorandum and the journal. These required debit and credit transactions to be oddment. Books that did not balance usually indicated an error.Dowlais Iron Company Accounting Policies and Procedures for Profit Measurement and Reporting Purposes by J. R. Edwards and C. Baber is a paper that shows development in both financial and management accounting.DIC implemented a robust system of management accounting. Book-keepers were employed by DIC to maintain the books of accounting on a strict double entry basis (a double-entry system developed by Luca Pacioli). This was a family business, but the business was treated as a separate legal entity. This is common in modern businesses as it allows limited liability for the owners. This can also be seen when personal non-business transactions undertaken by owners were properly accounted for through the relevant partners current account.DIC adhered to three out of the four main fundamental concepts of accounting when preparing financial statement. These were prudence, going concern and consistency. Less emphasis was placed on the use of the accruals concept, especially in its application to the treatment of capital expenditure (Edwards and Baber 1979 P142) This is not erratic for businesses in the 1800s and was mainly due to a perceived conflict between the accruals and prudence concepts, with the prudence concept being considered more beneficial. This contrasts with a more match use of both concept s currently used today. The use of these concepts shows a development of financial accounting within the organisation.DICs system of capital accounting is said to have helped the firm successfully grow to an immense size. This was funded through internal finance. The reliance on internal finance led to problems during the 1850s. A succession of trading losses drained the reserve funds. This led to DIC reorganising the Works and turn to external finance. Profit returned to acceptable levels in the mid-1860sWe see in the private ledgers that there were summary balance sheets till 1861 this suggested that there was information that the management was attempting to hide. From 1861 onwards the company controller adopted the policy of adding the relevant narrative explaining each total. This policy is still in use today and shows further development in financial accounting at the time. Companies summarise and disclose significant and relevant information relating to the figures in accoun ts in the notes. This would have been done to enhance the understandibility, allowing for totals to be broken up and examined.The financial reporting practises of British municipal corporations 1835-1933 a study in accounting innovation by Hugh M Coombs and John Richard Edwards is a paper in which we see the government fulfilling the role of a regulatory body. Developments were mainly in response to evolution central government concern with corruption, mismanagement and lack of accountability. (Combes Edwards, 1995 P2) This in short led to the introduction of the Municipal Corporations Act 1835. This act attempted to ensure proper regulation of municipal corporations. The borough treasures was obliged to make true accounts of all transactions, make books available for inspection by the councillors, to prepare an account for the council as and when required, to submit accounts to auditors elected by the ratepayers, to sign and cause to be printed a full abstract of his accounts, an d to make the accounts available for inspection by ratepayers. (H. M. Combes et la, 1995) This shows a tightening up of regulation and an increase in accountability. It is a significant development in financial accounting.During this time we also see a move away from cash accounting to accruals. The accruals concept had previously been viewed with scepticism as seen in Dowlais Iron Company as it conflicted with the prudence concept. Cash-based accounting was at times restrictive and its disadvantages far out way its advantages. Accruals based accounting on the other hand protects against negligence and irregularity by recording every step of a transaction, enables the statement of an entitys profit and loss and financial position it records values and it provides a stable and homogenous basis for statistics. (Combes Edwards, 1995 P2)The second development during this time was the use of the double accounting system of financial reporting. This system is able to combine the attribut es of charge/discharge accounting with commercial accounting. (Combes Edwards, 1995 P3) It is a combination of stewardship orientation and profit calculation orientation. The advantage of this system is that it would prevent anyone from being misled into assuming a connection between expenditure appearing debited in the capital account and the actual value of works associated with that expenditureIn the paper Engineering culture and accounting development at Albion Motors 1900- c.1970 by surface-to-air missile McKinstry we see the relationship between Albion Motors accounting systems and its engineering-orientated culture. This paper shows changes in both financial and management accounting. Albion motors used a well-developed double entry system, a system no doubt derived from the work of Pacioli. Depreciation was also aerated on machinery, by assessing there useful life. Depreciation ranged from between 10% and 33.3%. Albion motors also used one of the first firms to use full acc ruals accounting, which is a attract change as firms had previously preferred to us prudence. Full accounts were only produced every financial year, as was a full stocktaking. A plant immortalize was kept and maintained by the engineering department. This allowed for accountability and reduced the chances of fraud in the depots.Albion motors employed a highly skilled but unqualified a company secretary and cashier, although this was not uncommon at the time when they became a public company they employed a chartered accountant. This is a significant development as the qualified accountants involvement reinforces the reputability of the companys financial accounts. It is now essential for the public company accounts to be produced by someone who is qualified to do so, as not to do so would lead investors to question their accuracy. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a chartered accountant. This emphasizes the reputation a nd influence of the profession of accountancy. It is around 1950s that there is seen the emergence of the financial accountant. The need of the users of financial information is changing, the emergence of this new official role show that understandably. Investors confidence in financial reports is dependent on financial information having characteristics which are discussed in IAS 1. Financial information must be relevant, up to date, reliable and free from bias. The financial accountant is qualified to produce financial information that abides by these criteria.Christie Malrys own double entry by B.S. Johnson An interpretation as foucauldian disclosures a paper by surface-to-air missile McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the idea that accounting can be used to convey certain information to certain people. In this case the issue that the Double-entry system only favours specific interests in bon ton and disadvantages others. (McKinstr y 2006 P990) This directly disagrees with public interest theory which states that regulation is initially put in place to benefit society as a whole. (C. Deegan J Unerman 2006, P 65) This paper also takes into account and makes reference to the work of Luca Pacioli in double entry bookkeeping. Malry adapts the double entry system, converting situations in his life into monetary values and inputting these values as either debits or credits. This adaptation was particularly important in the context of British politics and Industrial relations at the time. these and other developments recharged and remorilised capitalism and retooled social democratise ideology and its politics. (McIlorys and Campbells 1999, P 93).Collectively these developments in financial accounting over the last millennium have resulted in financial accounting as we know it today. These changes where brought about by a change in the needs of users of financial information and the identifying of weaknesses.We see many changes in the financial management of monastic houses and estates at the start of the millennium. The early Period of rapid growth in terms of new foundations was over, and the later Middle-ages witnessed the response of organisations in their age of maturity endeavouring to maintain their purpose and position.(Dobie, 2008, P 3) Monasteries changed in order to adapt and survive the economic and religions pressures. These changed allowed them to maintain their positions survive the times. We see the introduction of an audit function and the changing of regulation to deal with the identification of weakness. Other factors such as the Black Death epidemic which impacted on the economy as well as the population influenced developments at the time.Luca Pacioli developed the double-entry system used at the time by traders after identifying room for improvement this system is similar to the one used today. He also developed a conceptual framework of accounting best practises. Its inf luence can clearly be seen in todays IASB and FASB conceptual frameworks.In Dowlais Iron Company we see the implementing of a sophisticated financial reporting and management accounting system which complimented the financial accounting system. These systems allowed them to the size and success that they did. it is unlikely that any firm would have grown to the size and achieved the significance of DIC in the absence of a satisfactory system for recording both inflows and outflows of cash and other asset and movement of resources within the firm (Edwards and Baber 1979 P139)The Financial reporting practises of British municipal corporations in 1835-1933 show developments in the regulation, disclosure and controls in order to deal with corruption, mismanagement and lack of accountability in municipal corporations.Political factors triggered by the two major wars impacted on both financial and management accounting. This can be seen in Engineering culture and accounting development at Albion motors a paper by Sam Mckinstry. World War 2 led to the introduction of a War pension scheme, which is accounted for using IAS 19. We also see in 1950 the development of the role of the financial accountant. The role of the financial accountant is created mainly to provide credibility and reassurance to financial accounts. The financial accounting is qualified to produce accounts in accordance with regulations, to regress a true and fair view of the firms finances in order to maintain investor confidence. This is a contribution factor in accounting being the reputable profession it is today. This is open to debate as it can be argued that this only gives the illusion of reputability. As seen in the collapse of Enron the financial reports approved by the financial accountants didnt give a true and fair view of the organisation.Possible theories into reasons for these changes are given in the demand for and supply of Accounting Theories The Market for Excuses a paper by Ross L. Watts and Jerold L. Zimmerman. The paper discusses the question of why accounting theories are predominantly normative and why no general theory is generally accepted. It is generally concluded that accounting theory has had little substantive, direct impact on accounting practise or policy formation despite half a century of query (R. L. Watts 1979, P 1) the theory of political process is one theorises the idea that individuals with cater in government will attempt to gain wealth through the influence and prescribe accounting procedures that are in their own best interests. There is also the idea that as individuals have different interests there will be a number of different accounting theories on a single issue. This prevents general agreement on accounting history.(R. L. Watts 1979, P 273) This theory can be proven by looking at the recent scandal involving MPs expenses. MPs influenced the regulations on expenses in their own favour, in an attempt to gain wealth. There was also the issue that these individual expense claims were not made public but were leaked. This shows that disclosure requirements were inadequate, as a result of the identification of this weakness regulations have been tightened up. Another example of this is Ex-Prime Minister Tony Blair having tax-payers pay for his security when he travels the worlds for his own financial gains. Blairs constitutional reform of the Human Rights Act 1998 when he was in power gives him this right.The demand for public interest-orientated accounting theories depends on the extent of the governments role in the economy. (R. L. Watts 1979, P 275) a clear example of this is the adjusting of interest rates in order to help economic growth. Another example of this is the financial reporting practises of British municipal corporations 1835-1933, where there was corruption, mismanagement and lack of accountability. The government gave the illusion of acting in the public interest but from further analysis i t can be seen that this legislation was a response to public protest. We can see that there was a degree of self-interest involved.The motivation for all the developments of in financial accounting can be examined using Self-inte

Main Barriers Sustainable Development Developing Countries Initiatives Overcome Economics Essay

Main Barriers sustainable Development Developing Countries Initiatives Overcome Economics EssayAny state of matter whose standard of life sentence is at a low level is referred to as a evolution country. Development level varies from country to country thus can non be generalized in meaning. use numerical categorization, Countries with low and middle income use up been categorized as developing by the World Bank. Dividing economies with the 2008 Gross National Income per capita (GNI), developing countries were identified by GNI per groovy below $11 905. Countries having progressive economies but which have not attained a particular standard to be referred to as developed country ar categorized as Newly Industrialized Country (NIC). Such countries atomic number 18 said to have rapid growth in their economy but have still not reached the standard of the First World, these are highly developed countries (see http//en.wikipedia.org/wiki/Developed_country) nearly all countries o f the third world can be categorized as developing, they including all African countries excluding S pop outh Africa, all countries in the Middle East excluding Turkey, all Asian countries excluding China, Japan, Singapore, Russia, Taiwan India, Myanmar and South Korea, some countries in Eastern Europe, gray American countries excluding Brazil and the Caribbean excluding Jamaica and Cuba.FileWorld Bank income groups.svgFig1 Countries based on World Bank income groupings for 2006 (calculated by GNI per capita, Atlas method). High income Upper-middle income Lower-middle income Low incomeSource http//en.wikipedia.org/wiki/Developing_countrySustainable DevelopmentSustainable development as defined in 1987 in a report by Brundtland is development that meets the needs of the present without compromising the susceptibility of the future generations to meet their own needs. (Hecht, 1999)Sustainable development as an aspiration is global as an ongoing process, it is local anaesthetic. A growing number of scientists and technologists share in the aspiration and experiment with the local (Mabogunje and Kates, 2004).For sustainable development to be achieved, especially in developing countries, some stages have to be undergone it is also necessary for indispensable make blocks to be implemented. The economic, social and environsal factors have to be considered in a transparent and open manner. In many another(prenominal) developing countries, the fundamental building blocks, such as a free-market economy, transparency of government operations, public access to information, public involvement in decision making, and enforcement of environmental laws, are weak or absent. Although some developing countries are strengthening domestic policies and regulations and creating economic policy incentives for attracting environmentally sound investment, progress is slow and uneven. (Hecht,1999).BarriersDeveloping countries have less sustainable livelihoods today than they had 25 years ago. The issue of sustainable development involves making sure that the ongoing development does not affect future generation. some(prenominal) of the adjacent issues contribute to the low sustainability level in developing countriesExtreme PovertyPoverty is the most prominent barrier to development in developing countries. Almost all commonwealth found in these countries live in rural settlements and depend on agriculture as their main source of income. Poverty and the environment have a strong connection especially in countries with economies that depend on natural resources. For people in these countries to meet their needs, they engage in local activities such as tree cutting for fuel wood, wild life hunting (leading to extinction), extensive and excessive farming system and so on. These activities are carried out to meet the needs of today but the repercussions await the future generations.DeforestationIntense farming and deforestation in South America has left some areas with only 5% of natural vegetation. If this trend continues, there might be little or nothing left to pass to the future generations.Africa had about 650 one thousand million hectares of woodlands and forests but among 1990 and year 2000, about 53 million hectares of forest was lost (Africare speech, 2008). In respect to the global forest loss, this was about 56% in that period. Deforestation has a resultant pitch on protection of soils, the land is much exposed to adverse conditions like erosion and evaporation, also quality of water supply is affected by deforestation. All these will invariably tell on the production and economy of countries involved.Urban DevelopmentUrban areas in developing countries are expected to be more populated majorly because of migration. However this comes with a great environmental challenge. A good number of urban dwellers either inhabit slum area areas or carve a slum-niche for themselves simply because they do not have legal rights to o wn their properties. Slum conditions lack good, portable water, electricity and other introductory amenities of life. The issue of waste disposal in slum areas is usually carelessly handled, this poses as a threat to health and safety of slum dwellers. It is not a surprise to use plastic bags as mobile toilets in some large slums like Kibera, Nairobis largest slum.Also, because of the nature of these areas, there is increase in miscreants among juveniles. This has a direct negative consummation on young adults who are supposed to be leaders of tomorrow. This is where the effect of the environment on the social life of individuals comes in to play. about shanty areas in Nigeria have in recent times produced the highest number of notorious young adults.Urbanization in developing countries results in precise large population inhabiting very small area, polluted water and air, poor public transport among other things. These environmental conditions lead to low standard of living in these areas.In South America, urban population is found in settlements called squatter, Brazil having favelas maculation Venezuela has barrios. Caracas is known to have over 50% population living in squatters. These squatters are usually made from scrap and cardboard materials in areas that are prone to flooding or steep areas. After a while, the construction is upgraded with better materials but the settlements remain in an irregular network with small paths and streets, there is usually no plan for waste management, drainage or water supply.The Asian continent among others is not left out in urbanization issues. Bangladesh, a country in Asia has had an increase in urban poorness in recent times. In Dhaka city alone, from 1974 to 2005 slum population has jumped from 250,000 to 2,840,000 during the span of little over 3 decades (Haider, 2008). During these decades, the number of slums also increased from cholecalciferol to 4,300. While slum population has increased by more than 1 1 times the number of slums has increased 8.6 times during this period. The causes for the increase of slum population are certainly complex. However, the major aspect is again related to the lack of well paying jobs in urban areas. There are also cases of round offward mobility in urban areas of urban dwellers themselves. Although Bangladesh has been able to reduce urban poverty to some extent, there are pockets of chronic poverty in slums that seem very tall(prenominal) to overcome. (Haider,2008).http//www.un.org/ecosocdev/geninfo/afrec/vol18no2/2809067_slum.jpgNairobi, Kenya Sixty per cent of the citys people live in slum areas.Source http//www.un.org/ecosocdev/geninfo/afrec/vol18no2/182environ.htmImpact of Industrial WasteThe process of obtaining non-renewable materials from natural resources has an adverse effect on the environment. A good example is Nigeria, a developing country in West Africa. The Niger Delta environment has been polluted by oil spills and flares from gas f or over fractional a century. A target was set forth to effectuate a stop to flaring of gas but this seems to be unachievable with the trend of events. tap sites which are no longer in use in some parts of Africa contribute to the nuisance that the environment is becoming. In general, mineral and oil geographic expedition contribute to water pollution (which also causes death of organisms in water), contaminated soil, e.tc. Developing countries will continue to have great challenge in attaining sustainable development if the current approach to extraction of resources is not addressed.Effect of Climate Change on EnvironmentAfrica as a continent has so many developing countries. Studies from the IPCC (Inter-governmental Panel on Climate Change) show that this continent is more prone to the impact of climate change than any other part of the world. Some of the effects of climate change accept less rainfall in areas already experiencing dryness like the southern and eastern parts, and increased drought in north central Africa. It is also predicted that by 2025 (Africare speech,2008), western African countries will experience scarcity of water, such countries like Ghana, Burkina Faso, Benin Republic, Mauritania, Nigeria e.t.c.While other issues are more pressing and getting better attention from African leaders (such issues as malaria, HIV AIDS, poverty, starvation e.t.c), to sustain the future generation, Africa has to be fully at lively and address the issue of climate change peculiar to its environment.In other areas, climate change may cause flooding in contrast to its effect in these countries. In South America for instance, climate change has an effect on their environment which in essence has a multiplier effect on planning for growth.La Plata River basin which is the fifth largest river in the world generates about 50% of South Americas Gross National Product (GNP) and five countries share boundaries with this river- Brazil, Bolivia, Argentina, Paragu ay and Uruguay. The effect of climate change in this river basin has affected the economy and as a result its population. Flow in this region has been 30% greater since 1970 than in previous time. This is in contrast to the average rainfall before 1970 and below average rainfall afterwards in sub-Saharan Africa (Africare speech, 2008).CorruptionCorruption is a major barrier to sustainable development in every country that it exists. It steals from todays children the resources they will need to survive tomorrow. There is a direct link between underdevelopment and corruption. The former encourages the latter. A good scenario is the public service low income in developing countries, this stimulates trivial corruption. The level of education and enlightenment in these countries also put people in ignorance of their statutory rights, thereby giving room for corrupt individuals.Initiatives to Overcome BarriersThe discussion about initiatives to overcome barriers to sustainable developmen t in developing countries will not be justified without get uping the millennium development goals (MDGs). The MDGs were initiated in September 2000 during the United Nations Summit. These goals are eight in number and they break down into quantifiable targets that are 21 in number, they are also measured by 60 indicators. They include the followingExtreme poverty and hunger eradicationUniversal primary education for allEncourage women empowerment and gender equalityReduce death rate of childrenImprove maternal health raise up against diseases especially malaria and HIV/AIDSImplement sustainable developmentDevelop a global partnership for developmentThese goals were created having developing countries in mind as the issues addressed are mostly concerned with them. However, the indicators for these goals show that they have not been effectively implemented locally and globally, they also show that the time frame abandoned to them will not be realistic.Over the years, developing cou ntries have recognized the importance of environmental management and sustainability and there have been initiatives peculiar to each country and situation to enhance this.Some of those initiatives include establishing Non-Governmental Organizations (NGOs). NGOs have gained reputation especially internationally as they are consulted on matters of planning and implementation of policies made at national and international levels. Examples of such include Global Volunteer Network, Cross-Cultural Solutions, Conserve Africa, Africa Guide, Action for Agricultural Renewal in Maharashtra (AFARM), Conservation Council for South Australia to mention a few.NGOs offer a clearer perspective and a wealth of experience in relevant areas such as human right defense, environmental protection, basic development, poverty alleviation, e.t.c. To thrive in their activities, these organizations should work alongside the government by participating in development, planning policies and decision making at the various levels of administration.However, since they are voluntary, availability of funds for NGOs might pose a slight challenge and they sometimes have to depend on funds from large hearted individuals.Other initiatives include creating anticorruption agencies. Since corruption impedes development at all levels of government, countries have created such agencies to check corrupt practices, examples include Office of Anti-Corruption centering Bhutan (Asia), Independent Authority Against Corruption- Mongolia ( Asia), Anti- Corruption Commission- Bangladesh (Asia), Kenya Anti-Corruption Commission -Kenya (Africa), Independent Corrupt Practices Commission Nigeria (Africa), War Against Indiscipline and Corruption- Nigeria (Africa), Kick Against Indiscipline- Nigeria (Africa), e.t.c These are just a few as there have been numerous organizations at different levels of government that function in this regard. However, as many as these appear to be, the issue of corrupt practices sti ll rear their head. When caught in the act and asked, culprits sometimes blame the economy and government but those are just the ones who are brought to book, top citizens who have connections in high places are usually seen as above the law. This falls back to having good leadership in developing countries as well as citizens having the right attitude, without these, corruption will still find its stylus in these countries and the efforts of these organizations will not be justified.For every country, the children are the future leaders good education for them is a very important factor for development. Some efforts have been made by countries and their governments to develop the minds of youngsters educationally, there have been schemes to sponsor scholars abroad to acquire various skills and knowledge so as to implement and mix in these skills once back home. Recently, the Federal Government of Nigeria awarded 1,087 undergraduate and postgraduate Nigerian students scholarshi p to study locally. There have also been organizations (PTF-Petroleum Trust Fund) that sponsor student abroad for studies from Nigeria. Other scholarship boards in other countries include Integrated Community Development Fund (ICDF) in Bolivia, Banque Libano Francaise in Lebanon and a host of others in other countries. This initiative has a very slow but steady growth in various developing countries. Other countries simply affiliate themselves with outside(prenominal) government and bodies to get necessary support.ConclusionSince each developing country has its own government and ruling council, initiatives for achieving sustainable development in these countries differ, this is also because aside from the challenges listed above, some countries have challenges that are peculiar in nature to their environment, society and economy. In this regard, these countries tend to lean towards initiatives which particularly address their peculiar problems.Coming up with initiatives is one thi ng, implementing those initiative is another. In my belief, the latter is more important than the former. To achieve sustainable development, developing countries must make conscious efforts to implement the existing initiatives while looking to create new ones. Lastly, achieving sustainable development in developing countries takes a gradual (not magical) process levels of achievements can only be measured with indicators periodically. It is up to every individual to contribute in little ways to achieve a nation and global sustainable environment for the future generation.

Student :: essays research papers

A summary of Into The WildThrough reading Into The Wilds, I have resented a lot of emotions mostly anger. I have never thought that such person would stand in greater instance in relationship to the environmental movement like McCandless until causing his own death. What star then can we make of this tragedy, and I do believe the death of Chris McCandless was tragic. It is tragic because he confused isolation with solitude. If one seeks escape for its own pastime and runs away from the world only because it is intensely unpleasant, then one will non find peace and one will not find solitude. Chris McCandless seemed to be running away, away from people, friends, institutions, and most significantly from living in right relationship with others. He began to turn away from friendships and companions, to espouse unpopular causes and to speak tabu at every opportunity against oppression and government intervention. He set out on a journey of self-discovery and independence by traveli ng to the comeupance of many states . He walked away from the comfortable surroundings of his home, his family, and his friends, intending to live a solitary life in the desert because he determined that mainstream society does not hold a place for him. And him who went "into the wild" on a journey of self-discovery and illumination, was particularly unique in the attempt to find himself in the wilderness because til now he abandon everything such as money clothers and more he realized that he needed those in the deserts in order to survive.During his odyssey, McCandless met and lived with some(prenominal) people whom he considered to be friends. Although he rarely took their advice or accepted any material gifts from them, he seems to have left a lasting impression. To Ron he wrote the following We just have to have the courage to turn against our habitual life style and engage in unconventional living . . . you dont need me or anyone else around to bring this

Tomas Aleas The Last Supper Essay -- Last Supper Alea Movies Film Sla

Tomas Aleas The Last Supper1 Before I start this essay, I feel the need to remind the reader that I find slavery in in all its forms to be an oppressive and terrible institution, and I firmly believe that for centuries (including this one) bigotry is one of the most terrible stains on our civilization. The views I intend to express in the following essay are in no way meant to condone the practices of slavery or racism they are meant only to evaluate and interpret the turn of events of slavery in film. 2 For films concerning slavery, the role of the filmmaker as educator is substantially heightened. All too often slavery films categorically vilify whites as oppressive forces, polarizing race and stereotyping the white class as uniformly tyrannical. The sympathetic but relatively tycoonless white in this system is frequently left out, condoning a stance that separates race as a division between villains and martyrs. While I see an effort in Tomas Gutierrez Aleas The Last Supper to move beyond these representations, how successful the film is as a transcendence above the typically extreme constructions of character in the slave film is a difficult assesswork forcet, oddly for a film from a Cuban director during the Cold War. 3 For John Mraz, the representation of history in Tomas Aleas The Last Supper is commendable work. Mraz claims that the film joins a cinematic collection where films meet many of our expectations about what history ought to be (120). Mraz continues his praise of Aleas historical constructions, asserting that the way the film addresses history is unreserved and objective The Last Supper follows the classic model of both written and filmed history in insisting on the reality o... ... fear. Once realized, those in power become all the more determined to maintain power through the brutality those revolts are meant to eliminate. The results are seldom glorious instead, they are usually tragic. We must(prenominal) remembe r that the end of slave societies usually resulted from economic or political pressure put on political leaders by free men in the system, not those meant to be under it. Works CitedFraginals, Manuel Moreno. The Sugarmill The Socioeconomic Complex of Sugar in Cuba, 1760-1860. New York Monthly Review, 1976. Knight, Franklin W. Slave Society in Cuba during the ordinal Century. Madison U of Wisconsin P, 1970 Mraz, John. Recasting Cuban Slavery The Other Francisco and The Last Supper. Based on a True Story Latin American write up at the Movies. Ed. Donald R. Stevens. Wilmington S.R. Books, 1997. 106-22.

Improving the Effectiveness of Sex Education in Schools Essays -- Sexu

The question is no longer should sex education be taught, further rather how should it be taught. Over 93% of all public high schools currently offer courses on sexuality or HIV. More than 510 junior and elder high schools have school-linked health clinics, and more than 300 schools make condoms available on campus. The question now is, are these programs effective, and if not, how can we make them better?Kids choose the right information to help entertain them-selves. The US has more than double the teenagers maternity rate of any western industrialized country. Teenagers have the highest rates of sexually transmitted diseases (STDs) of any age group, with one in four young people contracting an STD by the age of 21. STDs, including HIV, can damage teenagers health and procreative ability. And there is still no cure for AIDS. HIV infection is increasing most rapidly among young people. One in four new infections in the US occurs in people younger than 22. In 1994, 417 n ew AIDS cases were diagnosed among 13-19 year olds, and 2,684 new cases among 20-24 year olds. Since infection may occurs up to 10 age before and AIDS diagnosis, most of those people were infected with HIV either as adolescents or pre-adolescents.Knowledge alone is not enough to change behaviors. Programs that hope mainly on conveying information about sex or moral precepts-how the bodys sexual system functions, what teens should and shouldnt do-have failed. However, programs that focuses on helping teenagers to change their behavior-using role-playing, games, and exercises that strengthen hearty skills-have shown signs of success.In the US, controversy over what message should be given to children has disadvantaged sex education programs in s... ...nd practice in communication, negotiation, and refusal skills. Although sex education programs in schools have been around for many years, most programs have not been nearly as effective as hoped. Schools across the country need t o take a rigorous look at their programs, and begin to implement more innovative programs that have been proven effective. Educators, parents, and policy-makers should avoid emotional misconceptions about sex education ground on the rates of unwanted pregnancies and STDs including HIV among teenagers, we can no longer ignore the need for both education on how to postpone sexual involvement, and how to protect one self when sexually active. A comprehensive risk prevention strategy uses multiple elements to protect as many of those at risk of pregnancy and STD/HIV infection as possible. Our children deserve the best education they can get.

Chinese Culture :: Cultural Identity Essays

The communist government thought that the liberation of women, who make half the population of China, was necessary for China to have perfect(a) freedom (Heng). Child weddings were banned, concubines were outlawed and brothels were closed. Women were allowed to hold real jobs. Some went to night school, or worked at the factory (Wudden). Laws were passed that equalized women under the law. The major ones were, The Chinese constitution of the early which 1950s. Which stated that Chinese women enjoyed equal rights with men in political, economic, social, cultural, and family life. The state protected womens rights and interests, practiced equal pay for equal work, and provided equal opportunity for womens training and promotion (Heng). The Marriage Law, which eliminated arranged marriages, saying that both women and men were free to choose their marriage partners, and widows were allowed to remarry (Heng). The Inheritance Law, which recognized the equal right of women to inherit fa mily situation (Heng). The Labor Insurance Regulations Law of 1951 guaranteed women 56 days of maternity leave with full pay (Heng). The Land Reform Law of the early 1950s provided agrarian women with an equal share of land under their own name, protecting their economic independence (Heng).After women got married conditions remained much the same, only instead of being capacity to a father they were subject to their keep ups. Like they had to with their brothers and fathers they had to obey their husbands absolutely and without question. Their husbands often had two or three wives. A major change though when a woman got married was that she was also subject to her mother in law, a relationship that was often very nasty (Zhou). When a womans husband died she couldnt remarry, that would be disloyal to her husband. Even if she had no food it was better for a woman to die of hunger than remarry.