Summarise Risks of Assessment Essay Example for Free

Summarise Risks of Assessment Essay There are many different risks that you need to take into account when you are planning assessments. When dealing with anything that involves two separate parties there are many issues that could arise which could affect the intended outcome. When training students there are risks that surround the level of commitment that the student has to the course they are doing. If they are not enthusiastic about what they are learning, due to them potentially being forced into the learning environment could affect their level of work. This could then affect the whole assessment process. If the learner has no interest in the subject that they are learning then they may not keep their work up to date or attend their study days. To minimise the risk of that happening a clear and detailed explanation of the course and the expectations of the learner throughout the course period should be given to the learner when they sign up. Students that are not committed to learning are also a risk that could affect the whole assessment procedure. If a student does not want to commit to the learning process the chances of getting work in on time and study days attended is minimal. This will then affect the whole assessment process and risk the learner not having the correct units in on time and falling behind with their work. There are some literal risks that you could come across when going through the assessment process. The learners could have a negative view on learning and education due to previous experiences. They may have had experiences in the past that have influenced their views which could make the learning experience very hard for them, if they are negative towards learning this could make it hard for the other learners in the group. It could make study days hard if there is a negative attitude within the group setting, which could have an effect on the learning experience of others. The learners could have many different issues that could affect their assessment process, they could have personal issues that could create difficulties throughout the assessment process, and they could become ill and struggle to attend heir placements/settings. The learners could have an additional learning which could affect the work they produce or their understanding of the work that is being taught, this could then frustrate the learner with could result in the learner feeling they no longer want to continue with the course. As a tutor/assessor you have to have a good knowledge of all the learners within your groups so you can ensure that you are providing them with the support they need to complete the course effectively and on time. To enable you to do this you need to take the time to gain a knowledge and understanding of what level the learner is working at with regards to their functional/key skills, if they have any previous experience of the course subject that they are doing and what they want to achieve by doing the course. Ensure you read all the information gained by the training account manager is vital to the assessment process. When going through the assessment process you need to ensure that the learners have a relationship with you as a tutor, so they can feel comfortable speaking to you. They need to know that they can contact you for support and advice. By ensuring this you are improving the chances of the learners informing you if they are struggling with any work or if they have issues that may affect them completing their work or attending study days. Each learner has a tracker which help the tutor/assessor to keep track of the student’s progress, to ensure that the risks of complications and problems with the assessment process tutors need to be ensuring that they implement action plans for the learners as soon as they become behind on any of their work. This with allow the learner to have a clear picture of what is missing and expected of them to catch up with their work. It also enables the learner to see that you are aware of the work that is needed and how they are going to complete it to enable them to catch up. Planning throughout the assessment process is vital to ensuring that the learners achieve the goals that are set for them and to ensure that they know exactly what is expected of them in order to gain their qualification. Tutors/assessors need to ensure that they keep up to date with their plans and if anything on their original plan needs to be adjusted it is immediately, to reduce the risk of leaners becoming behind and struggling with any of their work. Ensuring that work that is handed in is marked and feedback is given as soon as possible is very important throughout the assessment process so the learners know how they are doing. They can see their progress which could potentially increase their confidence and self-esteem which could encourage them to work harder throughout their course.

Need for Accountability of Predatory Corporations

Need for Accountability of Predatory Corporations Abstract The increased power of non-state actors in developing countries has given multinational corporations considerable influence over the human rights of citizens. Corporations now have power within political economies and the ability to undermine democratic systems.[1] Governments within developing countries rely on corporate investment to support their economy. Due to the expansion of human rights violators, there has been an evolution in the way that transitional justice is implemented. Historically, international human rights laws have focused on the state when dealing with human rights violations. In response to this, international human rights laws or a legally-binding instrument need to be developed in order to hold corporations accountable. This paper will look into the actions currently in motion and the limitations victims may face. The existing tools that transitional politics use to deal with business enterprises that exploit breakdowns of humanity are traditionally international human rights laws. At this time, the framework used against corporations is not legally binding. This is due to the lack of current mechanisms to bring criminal charges against large transnational corporations. The Alien Tort Claims Act has been used in rare occasions and has resulted in settlements outside of court.[2] In an attempt to create voluntary guidelines, the US and European governments created the non-binding UN Guiding Principles on Business and Human Rights in 2011. In 2014, the UN Human Rights Council passed resolution 26/09 that established the need for an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises.2 This paper will look at the current evolution within corporate accountability in transitional politics and the weaknesses that were shown when corporations were found to violate human rights. This study will also analyze the effectiveness of various attempts made by international organizations and civil society groups towards implementing human rights accountability on corporations. Introduction Due to globalization, multinational corporations now have the ability to influence human rights practices in developing countries. This has been an issue of major concern due to the significant role corporations play in the national economies of these countries. In these instances, corporations can apply pressure to developing countries to lower national human rights standards.3 According to the democratic social justice organization, Global Justice Now, of the 100 largest economic entities in the world, 69 are corporations and only 31 are countries.[3] The issue of accountability of corporations for the protection of human rights has been largely overlooked and presents new challenges due to the new far-reaching impact corporations have gained over citizens.[4] However, the increased power of other non-state actors like NGOs has resulted in an evolution and increased liability of corporations for human rights violations during breakdowns of humanity. First, we will look at what predatory business behavior is. There are many cases in which the corporation is not the physical perpetrator in human rights violations. In the past, corporations have done this by economically supporting repressive governments, supplying governments or terrorist groups with weapons or materials, contaminating agricultural fields and drinking and bathing water, discriminating against workers, and water privatization.4 During breakdowns of humanity, transitional justice is implemented in order to obtain accountability for victims of human rights violations. Since transitional justices development in the 1980s, their goals have included holding perpetrators accountable, compensating for wrong doing, and preventing future abuses.[5] However, transitional justices goal for holding perpetrators accountable has been predominately focused on criminal prosecutions of individuals.[6]   The rule of law framework that actors use when implemented transitional politics is based upon international law, treaty bodies, and principles and guidelines. However, International human rights law (IHRL) has historically focused on powers only states can exercise and functions only government can fulfill. The gap between host state law, international law, and transnational corporate accountability has led to numerous unaddressed corporate human rights violations.   This study will look at the current framework used by state and non-state actors during transitions and the limitations, challenges, and gaps that exist. Due to increased economic power of transnational corporations, we will look at different levels of obligation focusing on the state and international level.   Finally, this paper will explore the effectiveness of present day efforts by the UN Human Rights Council and other non-governmental organizations and the increased potential for the Alien Tort Claims Act to hold corporations accountable for human rights violations specifically during times of transitional justice.[7] Research Question: How can or should businesses be held to account for predatory behavior around breakdowns of humanity? Thesis Statement/Hypothesis There has been a positive evolution in corporate accountability, however, current legal instruments are not sufficient in holding corporations that violate human rights during breakdowns of humanity accountable. Methodology of the Study The focus of the study will be corporate human rights violations in Africa from 2000-2016. Africa has seen an increased documentation and focus on the relationship between host governments, corporations, and human rights violations. We will focus on this time frame because there has been a noticeable evolution of corporate accountability within transitional justice since 2000. We will do a macro analysis and look at different cases within Africa, identify their patterns, compare key steps that they took, and analyze the outcome. This study will use large datasets and will undertake quantitative data analysis. We will study social trends and the measurable effects of particular policies. This study will explore the steps taken during the transitional justice process and why some instances were successful in obtaining a level of accountability and some were not. We will look at what laws and statues were used and the success of national law and international law. Data Collection Due to recent developments and existing research on this topic, this study will rely heavily on current articles and journals applicable to the study. Secondary analysis will be used to explore areas of interest without having to collect data ourselves in the field. This study will also analyze the existing legal international human rights system for corporate liability and accountability. Research will be collected from various journals, including: Business and Human Rights Journal, International Journal of Human Rights, Journal of International Criminal Justice, and American Journal of International Law. In addition, due to the currently evolving resolution, data will also be collected from the International Center for Transitional Justice, Business Human Rights Resource Centre, Human Rights Watch, United States Institute for Peace, UN Human Rights Council and UN Guiding Principles. Operationalization/Conceptualization Human Rights Within the Universal Declaration of Human Rights (UDHR), human rights are defined as inherent to human beings and can neither be granted nor taken away by any authority.[8] This issue of human rights violations is viewed as matter of domestic law that historically attracts attention internationally. The UDHR states that human rights consist of basic fundamental rights and freedoms.7 In brief, human rights violations have received international legal recognition through various forums. Throughout this study, the term human rights and the violations against them will be referring to the legal concept of the civil, political, economic, social, cultural, and collective rights laid down in international human right instruments.[9] Corporate Accountability Corporate accountability is the obligation for companies to be answerable for harming the community they reside in and liable for their human rights violations.9 The corporate accountability approach puts corporations in the role of duty-bearers within the framework of human rights.[10] Theoretical Framework The lack of corporate accountability during breakdowns of humanity has led to an abundance of literature seeking to explain the occurrence based on various theories. The Non-Aggressive Principle can be used to reinforce the significance of holding predatory corporations accountable for violations. Economist and political theorist Murray Rothbards formula for the Non-Aggressive Principle states that, No one may threaten or commit violence (aggress) against another mans person or property.[11] This principle is a code of conduct for peaceful living and holds that aggression against the person or property of others is always wrong.9 The Non-Aggressive Principle reinforces the requirement for accountability of aggressive corporate human rights violations during breakdowns of humanity. Literature Review Literature on corporate accountability during breakdowns of humanity has advanced greatly since the 1970s and is reflected by the creation of the OECD Guidelines for Multinational Enterprises and the UN Draft Code of Conduct on Transitional Corporations.8   However, until the 1990s, the majority of advocacy was focused on the impact that corporations had on the physical environment rather than the human rights of citizens and communities in the areas of operations. The intensification of globalization and the amplified number of human rights abuses has resulted in increased research on the impact corporations have on citizens during breakdowns of humanity. This has resulted in the rise of large NGOs like Human Rights Watch and Amnesty International in reporting human rights violations by corporations and exposing the effects they have on citizens. In the early 2000s organizations and institutes like the International Center for Transitional Justice (2001), Impunity Watch (2004 ) and Transitional Justice Institute (2003) were formed to further pursue accountability for human rights violations during breakdowns of humanity. This study looks at publications by Stephen Bottomley and David Kinley. Their book, Commercial Law and Human Rights, delves into the relationship between non-state actors like corporations and human rights violations.10 This literature argues that corporations are prone to violating human rights. Their work assesses the relationship well, however, it touches on human rights norms in a general sense and it does not address the repercussions of violations or who is responsible for holding corporations accountable.[12] Additionally, the author does not analyze violations specifically during breakdowns of humanity. This study will also look at, Human Rights Obligations of Non-State Actors, by Andrew Clapham. Clapham details the evolution of corporate accountability and the legal subjectivity of transnational corporations.[13] However, it also does not look at specific violations during breakdowns of humanity. This study will use these two sources to further analyze how international and state law can hold corporations accountable during transitional justice. In 2002, the International Council on Human Rights Policy released a report on the obligations of states when business activity has an impact on the human rights of their citizens. This report looks into the current regulations by international and local government laws as well as lobbying by advocacy campaigns. They argue that corporate accountability currently depends on voluntary approaches. The authors conclude that international norms and laws are developing, but states should be primarily responsible for protecting human rights from corporations.[14] The report does not effectively evaluate how the mechanisms detailed within the project are used as a means of improving corporate accountability during breakdowns of humanity. It also does not take into account recent regulations and mechanisms available due to its creation in 2002. Nicola MCP Jagers published a book that focused on corporate accountability for human rights violations. The author argues that there needs to be internally legally binding regulations of corporations and focuses directly on the state.[15] The author analyzes the obligations under International Human Rights Law and international law. However, it does not take into consideration the recently created UN Guiding Principles or the UN Human Rights Council resolution 26/09.[16] This study will also look at Steven R. Ratners article on corporations and human rights. In this literature, the author argues that there are limits to holding states accountable for human rights violations.[17] The author looks at corporations as global actors and analyzes the problem of state action during breakdowns of humanity. However, it does not specify what mechanisms would be most effective to hold businesses accountable for predatory behavior. The International Center for Transitional Justice is a non-profit organization that specializes in helping transitioning states address legacies of major human rights violations.[18] In recent years they have helped train local activists in documentation of corporate human rights abuses. We will specifically look at various publications and the ICTJs role in countries that have faced human rights violations during breakdowns of humanity. The ICTJs current work will help show the evolution that has occurred within transitional justice and will provide current data on corporate violations. This will further support the literature on corporate accountability by providing current data during breakdowns of humanity. Morton Winston argues the importance of human rights nongovernmental organizations (NGOs) in their attempt to influence the behavior of corporations. Winston states that there are eight strategies that NGOs can use when dealing with corporations.19 This article concludes that national government needs to enact enforceable international legal standards in order to fully pursue corporate accountability, however, the literature does not detail who specifically will hold corporations accountable.[19] This study will incorporate the effectiveness of this strategy into our research. This study will also analyze the effectiveness of using the Alien Tort Statute (ATS) to hold corporations accountable. Michael Garvey argues the increased effectiveness of the ATS as a means to redress human rights abuses.[20] This study will look at the current issues with corporate liability and the advantages and shortcomings of the Alien Tort Statute. This paper will examine how businesses should be held to account for predatory behavior during breakdowns of humanity. I will focus on corporate human rights violations in Africa from 2000-2016. Africa is home to many multinational corporations and contains numerous conflict-affected areas with failed governments. There has been a noticeable evolution of corporate accountability throughout periods of transitional justice during this time. The literature suggests that international law is currently an inadequate method to obtain corporate accountability. This study will contribute by giving more focus to the recent evolution that has occurred within corporate accountability during transitional justice. It also seeks to assess and examine the avenues available under international law and recent international instruments to obtain accountability for corporations that violate human rights. Work Cited Carranza, Ruben, and International Center for Transitional Justice. Transitional Justice, Corporate Responsibility and Learning from the Global South. N.p., 28 Apr. 2015. Web. 1 Mar. 2017. Clapham, Andrew. Human Rights Obligations of Non-State Actors. OUP Oxford, 2006. Print Corporate Impunity: A Startling Ethical Anomaly? International Center for Transitional Justice. International Center for Transitional Justice, Mar. 08. 2015. Web. 20 Feb. 2017. Dodwell, A. (2016, September 12). Corporations running the world used to be science fiction now its a reality. Retrieved from Global Justice Now: http://www.globaljustice.org.uk/blog/2016/sep/12/corporations-running-world-used-be-science-fiction-now-its-reality Forsythe, David P. The UN Security Council and Human Rights: Promising Developments, Persistent Problems. Journal of Human Rights 13.2 (2014): 121-145. Taylor and Francis+NEJM. Web. Garvey, Michael. Corporate Aiding and Abetting Liability under the Alien Tort Statute: A Legislative Prerogative Boston College Third World Law Journal (Spring 2009) n.pag. Human Rights Historyà ¢Ã¢â€š ¬Ã‚ ¯Ãƒâ€šÃ‚ » Corporate Accountability. N.p., n.d. Web. http://humanrightshistory.umich.edu/accountability/corporations/ 14 Feb. 2017. International Council on Human Rights Policy (2000) Beyond Voluntarism: Human Rights and the Developing International Legal Obligations of Companies availableat .(Accessed on 23/02/2017). Jagers, N.M.C.P., Corporate Human Rights Obligations: In Search for Accountability. Brooklyn Journal of International Law, 33.3(2002). Koskenniemi, Martti, Alfred De Zayas, and Steven Wheatley. Book Reviews. International Journal On Minority Group Rights 12.4 (2005): 421-430. Academic Search Complete. Web. 15 Feb. 2017. McPhail, Ken. Corporate Responsibility to Respect Human Rights and Business Schools Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda. Accounting Education 22.4 (2013): 391-412. Taylor and Francis+NEJM. Web. Pagnattaro, Marisa Anne. Enforcing International Labor Standards: The Potential of The Alien Tort Claims Act. Vanderbilt Journal Of Transnational Law 37.1 (2004): 203-263. Academic Search Complete. Web. 13 Feb 2017. Ramasastry, Anita. Corporate Social Responsibility Versus Business and Human Rights: Bridging the Gap Between Responsibility and Accountability. Journal of Human Rights 14.2 (2015): 237-259. Taylor and Francis+NEJM. Web. Ratner, Steven R. Corporations and Human Rights: A Theory of Legal Responsibility. The Yale Law Journal, vol. 111, no. 3, 2001, pp. 443-545., www.jstor.org/stable/797542. Rothbard, Murray N.. War, Peace, and the State (April 1963). Retrieved 2017-02-28. Santoro, Michael A. Business and Human Rights in Historical Perspective. Journal of Human Rights 14.2 (2015): 155-161. tandfonline.com.library3.webster.edu (Atypon). Web. Stephen Bottomley and David Kinley, Book Review: Commercial law and Human Rights, Osgoode Hall Law Journal 42.1 (2002). UN General Assembly. Universal Declaration of Human Rights. United Nations, 217 (III) A, 1948, Paris,   art.1, http://www.un.org/en/universal-declaration-human-rights/. Accessed 13 Feb. 2017. What Is Transitional Justice? International Center for Transitional Justice. International Center for Transitional Justice, Dec. 08. Web. 11 Feb. 2017. Winston, M. (2002), NGO Strategies for Promoting Corporate Social Responsibility. Ethics International Affairs, 16: 70-87. doi:10.1111/j.1747-7093.2017.x [1] Santoro, Michael A. Business and Human Rights in Historical Perspective. Journal of Human Rights 14.2 (2015): 155-161. tandfonline.com.library3.webster.edu (Atypon). Web. [2] Ramasastry, Anita. Corporate Social Responsibility Versus Business and Human Rights: Bridging the Gap Between Responsibility and Accountability. Journal of Human Rights 14.2 (2015): 237-259. Taylor and Francis+NEJM. Web. 3 Dodwell, A. (2016, September 12). Corporations running the world used to be science fiction now its a reality. Retrieved from Global Justice Now: http://www.globaljustice.org.uk/blog/2016/sep/12/corporations-running-world-used-be-science-fiction-now-its-reality [4] McPhail, Ken. Corporate Responsibility to Respect Human Rights and Business Schools Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda. Accounting Education 22.4 (2013): 391-412. Taylor and Francis+NEJM. Web. [5] What Is Transitional Justice? International Center for Transitional Justice. International Center for Transitional Justice, Dec. 08. Web. 11 Feb. 2017. [6] Carranza, Ruben, and International Center for Transitional Justice. Transitional Justice, Corporate Responsibility and Learning from the Global South. N.p., 28 Apr. 2015. Web. 1 Mar. 2017. [7] Pagnattaro, Marisa Anne. Enforcing International Labor Standards: The Potential of The Alien Tort Claims Act. Vanderbilt Journal Of Transnational Law 37.1 (2004): 203-263. Academic Search Complete. Web. 13 Feb 2017. [8] UN General Assembly. Universal Declaration of Human Rights. United Nations, 217 (III) A, 1948, Paris, art.1, http://www.un.org/en/universal-declaration-human-rights/. Accessed 13 Feb. 2017. [9] Koskenniemi, Martti, Alfred De Zayas, and Steven Wheatley. Book Reviews. International Journal On Minority Group Rights 12.4 (2005): 421-430. Academic Search Complete. Web. 15 Feb. 2017. [10] Human Rights Historyà ¢Ã¢â€š ¬Ã‚ ¯Ãƒâ€šÃ‚ » Corporate Accountability. N.p., n.d. Web. 16 Feb. 2017. [11] Rothbard, Murray N.. War, Peace, and the State (April 1963). Retrieved 2017-02-28. [12] Stephen Bottomley and David Kinley, Commercial Law and Human Rights, (2002). [13] Clapham, Andrew. Human Rights Obligations of Non-State Actors. OUP Oxford, 2006. Print [14] International Council on Human Rights Policy (2000) Beyond Voluntarism: Human Rights and the Developing International Legal Obligations of Companies available at .(Accessed on 23/02/2017). [15] Jagers, N.M.C.P., Corporate Human Rights Obligations: In Search for Accountability. Brooklyn Journal of International Law, 33.3(2002). [16] Forsythe, David P. The UN Security Council and Human Rights: Promising Developments, Persistent Problems. Journal of Human Rights 13.2 (2014): 121-145. Taylor and Francis+NEJM. Web. [17] Ratner, Steven R. Corporations and Human Rights: A Theory of Legal Responsibility. The Yale Law Journal, vol. 111, no. 3, 2001, pp. 443-545., www.jstor.org/stable/797542. [18] Corporate Impunity: A Startling Ethical Anomaly? International Center for Transitional Justice. International Center for Transitional Justice, Mar. 08. 2015. Web. 20 Feb. 2017. [19] Winston, M. (2002), NGO Strategies for Promoting Corporate Social Responsibility. Ethics International Affairs, 16: 71-87. doi:10.1111/j.1747-7093.2002.tb00376.x [20] Garvey, Michael. Corporate Aiding and Abetting Liability under the Alien Tort Statute: A Legislative Prerogative Boston College Third World Law Journal (Spring 2009) n.pag.

How Management Accounting Is Affected By Changes In The Economy And Business Environment Accounting Essay

How Management Accounting Is Affected By Changes In The Economy And Business Environment Accounting Essay This assignment shall show how management accounting is affected by changes in the economy and business environment. The advances in information and communication technology upon management accounting will be commented on, described and discussed in detail. Management accounting is important nowadays due to the technology and customers are now seeking high quality products at low prices due to the globalization factor. The main reason recently is due to reduction or free trade, so companies from abroad can challenge the local firms. Management accounting is the budgetary information, used by managers and employees within an organization. It provides them with useful accounting information that is forward-looking instead of looking at past trends. Gowthorpe (2008) stated that management accounting information in turn gives better business decision making allowing consistency in management and control functions within an organization, ensuring managers plan, organise and control the business. Management accounting systems provide information, both financial and nonfinancial, to managers and employees inside an organisation. Management accounting information is tailored to the specific needs of each decision maker and is rarely distributed outside the organisation. [Atkinson et al (2001)] In this past decade management accounting has seen changes which have been affected by changes in political leadership, the globalizing forces, technological advances, including the advances of broadband, governance and ethics have all affected management accounting. In this assignment, technological advances and globalization have been chosen as the most important factors in affecting management accounting. One of the most significant influences on management accounting has been the technology resulting in a change for the betterment, as can be seen in the instance of broadband internet technology. The business communication technologies such as e-commerce being business conducted using the internet, have supported business activities making great impact on the business world today by developing a way to ensure considerable cost savings. The on-line sales facilities indicate an ever growing market for the use of ecommerce. Showing a new way on how sales and profits can be achieved by such a streamlined business process and the system must be used proficiently than rivals providing potential for firms to ensure a competitive advantage. The use of internet continues to unsettle and alter other markets. There is also one further advanced IT application being used called enterprise resource planning systems (ERPS). The ERPS includes a bundle of integrated software application that controls the relevant figures within a business, including bookkeeping, budgeting and product profitability analysis for accounting purposes. The modules are there as a complete set of relevant information is in this database and so users can use it directly from a PC according to Drury (2004). The technological advancement has affected use of accounting information and production. As explained above accountants now write-up, store, manage and address the data in computers that are then easily accessible directly by managers. The managers go on to make better decisions so they generate reports and analyse in further detail by using the spreadsheet software on the computers. Just-in-time (JIT) theory ensures there is minimum waste in producing the product and prevents activities that waste cost and do not add value to the product. The time for the product or good to be made can be decreased by restructuring and making the production process simpler. Garrison et al (2003) stated some benefits in using a JIT system that include funds that were tied up can be used elsewhere; time is reduced, leading to even more potential output and quicker response to customers. JIT also ensures reduction in defect rates resulting in customers being further satisfied and so there will be less wastage in producing replacements in the long term. Horngren et al (2002) stated there are many graphics packages that include CAD and CAM that aid this production process. CAD is used to design products that can be manufactured efficiently. Companies also use CAM (computer-aided-manufacturing), where the computer gives instruction and controls the production equipment. Leading to fewer delays with more efficient flow of production, costs are saved due to not requiring the need for hiring a workforce to do this. Using the computer-controlled machines is called computer integrated manufacturing systems (CIM). The two factors globalization and ICT have a connection as can be seen with internet, provides firms with access to a widespread market, geographically scattered customers, and suppliers. So with internet the whole world can be accessed easily by the business. Globalization is a process of interaction among companies and potential buyers maybe in different countries driven by international trade, investment and is supported through a medium by IT. This process affects management accounting and the countries get affected in various forms. The globalization factor has been happening rapidly in recent times due to changes in habits of buyers, sellers and advances in technology to open up even more markets. (http://www.globalization101.org/What_is_Globalization.html) Looking at the manufacturing industry, in the 70s there was rapid incoming competition from overseas firms, offering high quality products at much lower prices. This was because they could reduce their costs, so the firms here could only survive had they cut their costs; improve quality and products compared to the elite companies worldwide. The future though is looking bright for manufacturing companies as they are using technology well. Robots and computer-controlled equipment have replaced human labour. In direct production activities, human labour was identified as the highest cost in management accounting systems. In the last 20 years or so there have been a reduction in tariffs, quotas and other barriers in free trade. There have been greater sales from internet usage and improvements of global transport systems have ensured further globalization. Nowadays international competition is threatening local companies that are profitable in local markets. Though globalisation is greatly responsible for greater competition, it does give more access to new markets, customers and workers. Garrison et al (2007). There has been a change in companys strategies due to pressed foreign competition and growing multiplication of businesses. The changes have resulted in more accurate and high standards in management accounting such as JIT. Nowadays companies are adjusting their accounting systems for better decision making so they seek accurate and timely information about costs that include products, services and activities within the business. To remain competitive, managers need to understand the costs and implications of their decision making with help of management accountants on use of decision trees to help decision making. Reduction in trade barriers results in globalization at a high level affecting companies in the home market from strong and aggressive companies from overseas. There is a need to cut costs and ensure the quality of products is as good as or better than its overseas competitors. Companies need to ensure the management accounting is there to use and is up there with the highest of standards. If it is not up to scratch then even the best effort and hard work of employees within the organization wont make the firm competitive enough to win the fight against overseas rivals. The globalization in the economy has resulted in greater competition due to lesser selling prices as companies can afford to keep cheaper prices so there needs to be a well management in managing costs and the pricing of goods. The global economy has been ever changing in recent times and now with instant communications and competition, companies are required to continuously improve performance every year in management accounting in terms of cost, quality and service. Morse et al (2002). Nowadays the use of a well structured and thought out management accounting system that enhances the businesses performance to ensure they can keep up to date with the current changing trend of the economy. This is a change from when there was no need to keep costs down and out-of date management accounts, which is no longer possible as for a top firm that is successful needs an up to date management accounting is required. To conclude one can say globalization and IT have played an important role in affecting management accounting practice. Globalization has forced firms to be more efficient or competitive therefore it has directly affected management accounting because firms have to improve their standards. An improvement in IT has changed the way management accounting is done. Management accountants have started implementing various programmes such as JIT to improve standards and remain competitive. Therefore it can be said that these two factors have been significant in changing the role of management accounting.

Peace Negotiations Between Arafat and Clinton :: Foreign Relations Media Coverage Essays

Peace Negotiations Between Arafat and Clinton Many third world and communist countries are known for their censorship in the media, ranging from television, radio, and the newspapers. Even with these shortcomings they still are able to present a side of an issue. The capitalistic world can dominate the networks of the media as well and also provide certain amounts of censorship with only one side of a view. The way the capitalistic world is able to dominate the media is by advertisement. Commercials and advertisements drive and pay for the expenses of the news reporting agency or any other media. A company will not sponsor a television network or a newspaper if their stories and ideas do not reflect that of the sponsor. For example if a company is owned and operated mostly by Jews, that company may not appreciate a newspaper or a television station to report against them or point out that many mistakes, such as accidental bombings and killings of innocent by standers not only Philistines but Israelis as well, were caused by Jews. If that newspaper or television station reports against Jews or the supporters of Israel they will not be endorsed or sponsored by that Jewish company, and if that newspaper or television station does not receive any support they cannot publish anymore papers or broadcast their newscasts. In both cases important sides of an issue are either addressed or not. The western coverage of the peace negotiations between Arafat and President Clinton by the news media distorts and deletes facts only to ensure that Israel, the United States ally, will benefit. My latest readings of the Seattle Times and one of Tehran’s newspaper dealt with Mr. Arafat’s visit to the United States to speak with President Clinton in the White House about the Mid-East peace process. Both papers presented facts and expanded as well on some of those facts. When reading the Seattle Times, the article’s title read, â€Å"Peace deal with Arafat†, the title its self it’s letting us know that we have to deal with Mr. Arafat, that he must be a hard negotiator. The article discussed how Mr. Arafat did not accept or totally agree with President Clintons peace plan. The Times made it clear that President Clinton’s plan was detailed and accepted by both the United States and the Israelis.

Free Essays - Response to Kingstons Woman Warrior :: Maxine Hong Kingston Woman Warrior Essays

A Response to Kingston's Woman Warrior Sometimes, I must admit, I look at my mother and wonder where she is coming from, what in the world she is thinking, and why does she act the way she does. I can not possibly be like her because, as I tell myself, if I catch on to her weird behavior now, I will be able to catch it in myself before it is "too late." The funny thing is that I am sure that she did and still does the same thing in regards to her own mother. What is even worse is that I see my mother becoming like her own mother, despite my mother's hopes that she is not like my grandmother. Does this, then, mean that I am going to be like my mother or that I am already like her? Why does this thought frighten me? Kingston herself seems to be struggling with these questions as she writes The Woman Warrior. In the chapter "At the Western Palace" she is writing largely from her mother's perspective and, through this process, perhaps learning more about the way in which she behaved as a child towards her mother. Her mother frequently tries to compliment her children yet all that they do is run away, leave to go to another room. It is as if they can not be bothered by their own mother's words, the pride that she has for them. Instead of reveling in her words and love, they want to hide, to protect themselves from her words, from having to deal with her. What must it have been like for Kingston to have to write this about herself, to realize the ways in which her words and actions have distanced herself from her mother? But then Kingston's own words continue to make the mother seem like the outsider, the one who was different from everyone else, making her mother appear again as the one who is the ghost. The children, even her own husband, merely appeared to humor her, making no effort to want to learn about the Chinese culture and therefore not caring to know about their own mother. How often have we done the same with our own mothers, not bothering to talk to her, merely humoring her because we can not be bothered to make the time to really care about what she wants?

A Semiotic Analysis of the Battle Fo Algiers

The Battle of Algiers, which was produced in 1966 and directed by Gillo Pontecorvo, is a film which explores the Algerian struggle for independence between 1954 and 1962. The film is constructed using a documentary style and was filmed on the actual locations where events unfolded. The Battle of Algiers is an example of neorealist filmmaking which purports to give an objective, realistic account of the battles waged between the FLN (National Liberation Front) rebels and the French military. The formal elements of style which create the narrative can be examined using semiotic theory in order to better understand how the viewer can be interpellated into particular ideological positions. Interestingly, the ideal viewing position is not easily recognisable, which is why the film works well in striking a balance in presenting the points of views of combating sides. Semiotics refers to the study of and meaning created by ‘signs’, which are composed of ‘signifiers’ and their ‘signifieds’. Semiotic systems are culturally contingent; they appeal to and are informed by ideology (O’sullivan, Hartley, Saunders, Montgomery & Fiske, 2004). Therefore, it may be significant to note that The Battle of Algiers is essentially a European production as the â€Å"key creative positions in the production of the film were occupied by Italians† (Wayne, 2001, p. 9). With this in mind, it would appear that the characterisations which are constructed through the combination of formal filmic conventions can be seen to position the viewer into considering the futility of continued political control over a colonised state, regardless of the viewer’s ideological point of view. Ostensibly, the characterisations of the combatants from the FLN and the French military are polarised opposites. The FLN rebels are less organised, poorly funded, less literate and rely on deception and terror to further their cause. Opposed to this, the French paratroopers are well organised, disciplined, calculating, brutal, and use torture and modern weaponry to counter the rebels. The character of Ali La-Pointe can be read as the embodiment of the FLN, whereas Colonel Philippe Mathieu can be read as the embodiment of the French military. La-Pointe is played by non-professional actor, Brahim Haggiag, â€Å"a real life petty criminal† (Odeh, 2004). On the other hand, Colonel Mathieu is played by the only professional in the cast, Jean Martin (Odeh, 2004). La-Pointe is presented as being poorly educated and disenfranchised. His poor education is signified in the scene where he asks the boy messenger, Petit Omar, to read him a communication from FLN leader, Jaffar. Other signifiers of his poor education and low socio-economic status are his tatty clothing, unkempt appearance and lack of paid employment. La-Pointe is characterised as being ill-disciplined and short-tempered. This is signified clearly by La-Pointe punching a young Frenchman after he is called a ‘dirty Arab’. His past crimes, albeit petty, are signified by voiceover. La-Pointe is also impulsive in his role as a rebel leader. He is impatient to fight the French military and does not see the sense in the more measured approach suggested by Jaffar. Whilst La-Pointe is not a model citizen and is not easy to sympathise with he is, however, characterised as being a strong leader, courageous and loyal to his cause. La-Pointe’s characterisation perhaps works to interpellate the viewer into a position which favours a bourgeois ideology, because La-Pointe’s rise to eminence within the FLN is seemingly more out of vengeance and revenge, rather than any political manoeuvring or prowess. Ironically, this lack of political power which results in violence and terror adds authenticity to La-Pointe’s character and in so doing, his character positions the viewer to understand that the French hegemonic ideology is the root cause of the Arabs’ disenfranchisement. In contrast to La-Pointe, Colonel Mathieu is characterised as being intelligent, charismatic and disciplined; he is the embodiment of the French military and by extension the French culture. Mathieu is the most developed character in the film and this can be read as being metaphoric of the French culture’s supposed sophistication. The mise-en-scene when Mathieu is parading down a large street along the seafront after being recruited to command the offensive against the FLN rebels is significant. Matheiu, a tall, sturdy, middle-aged man looks resplendent in full military uniform amidst cheering ‘French’ locals and is presented as the messiah like character. Tellingly though, it is the dark sunglasses, rolled up sleeves and unbuttoned shirt which give him an authentic and individual appearance; he appears to be a man of action and experience. The viewer is immediately positioned to sense that Mathieu’s arrival will coincide with a significant change in events in Algiers. As the viewers’ expectations are played out they are positioned to sympathise with Mathieu’s point-of-view. When Mathieu first arrives in Algiers, he sets about systematically dismantling the resistance, however, he points out to his colleagues that not all of the Arabs are terrorists and that most do not present a threat at all (Odeh, 2002). This is signified by Mathieu saying: There are four hundred thousand Arabs in Algeria; are they all enemies? We know they are not. But a small minority hold sway by means of terror and violence (Pontecorvo, 1966). He describes the organisational structure of the FLN, how they recruit members and why they are a considerable threat. This signifies Mathieu’s knowledge of military tactics and strategy, as well as his respect of the enemy. This respect for his enemy is also signified through the following quote: â€Å"It’s a dangerous enemy†¦ using tried-and-true revolutionary methods as well as original tactics† (Pontecorvo, 1966). Although Mathieu is presented as being respectful of his adversaries, he is, on the other hand, ruthless and actively condones the use of torture. His is an attitude of ‘win at all costs’ and the ‘end justifies the means’ approach. Mathieu euphemistically uses the word ‘interrogation’ for torture in order to gain intelligence to dismantle the FLN pyramid structure. As he emphatically puts it, the interrogation will be â€Å"conducted in such a way as to ensure we always get an answer† (Pontecorvo, 1966). When questioned about these tactics in a press conference, Mathieu justifies his tactics as being the lesser of two evils, and the only way to counter clandestine tactics such as setting off bombs in public places. He is fully aware of the creation of a vicious cycle of terrorism and counterterrorism which highlights the complexity of the situation and the necessity for decisive actions. The viewer is positioned to sympathise with Mathieu’s persuasive rhetoric not only through his words but also because of the camera angles in this scene. The use of a low camera angle from the journalists’ perspective reinforces Mathieu as the dominant figure in the room and adds weight to his profound rhetoric. Mathieu is also belligerent towards the hypocritical journalists who want the FLN defeated, but are critical of the methods employed. The mise-en-scene during the press conference shows the dominant figure Mathieu standing slightly in front of three military colleagues who are wearing stern expressions in a show of solidarity with their leader. They are flanked by a blackboard which shows a line graph with an upward trend. This could be read as signifying an upward trend in terrorist acts or bombings. Throughout the press conference, Mathieu is in the centre of frame and stands bolt upright in a dominant fashion with hands on hips. The positioning of Mathieu as a powerful figure with courage and vigour sets him up as being a metaphoric representation of French pride. Mathieu sits down in a more relaxed fashion as he appeals to the journalists’ sense of pride. He states, â€Å"We’re neither madmen nor sadists† and reminds them of the â€Å"role many of us played in the resistance† (referring to WWII; Pontecorvo, 1966). In this powerful scene Mathieu is juxtaposed with the captured FLN commander Benjamin M’hidi. M’hidi is questioned by a journalist about the use of terror tactics and is asked, â€Å"isn’t it cowardly to use your women’s baskets to carry bombs which have taken so many innocent lives? † (Pontecorvo, 1966). M’hidi replies by comparing these actions with the even more devastating effect from use of bomber planes and napalm, and suggests that he would swap the baskets for the bombers. This comment highlights the difference between the resources of the French and the FLN and by extension the difference between the wealth and infrastructure of the French Algerians compared with the much poorer and disenfranchised Algerian Natives. The camera angles are higher when M’hidi is in shot and the reader is positioned to view him as less powerful than Mathieu; what’s more most of the journalists are also standing, making the camera angle similar when they are in view which works to present them as being equally important as M’hidi. The journalists and photographers are also rowdier and jostle for position signifying less respect for him. However, M’hidi who is clearly surrounded by such adversity is defiant; when asked if he thinks the FLN can defeat the French army, he poignantly suggests that they have a better chance of victory than the French have of changing history. While M’hidi’s argument is compelling, it is Mathieu’s charisma which is most memorable in this scene as it is in most others in which he is involved. With this in mind, it could be argued that it is most likely that the viewer will be interpellated into the ideological position of bourgeois subject. The Battle of Algiers is very complex in its viewer positioning however, and while on the one hand it positions the viewer to respect Mathieu as an indomitable character with admirable intentions, this is somewhat countered by some negative racist traiting. Shortly after Mathieu’s arrival, it becomes clear that he has a racist attitude. This is signified by his description of the Arabs as being â€Å"like rabbits in a cage† and is reinforced by the smirk on his face. When asked by the General, what he is calling the operation, he whimsically looks through a pair of binoculars and sees a sign by the shipping dock which says â€Å"drink Champagne. † He then informs the general that he will call the operation ‘Champagne’. This use of the word ‘champagne’ is metaphoric of the hegemonic rise of the French culture being imparted upon the Algerians, especially given the fact that the sign is at a dock yard symbolising the foreign influence being transported from abroad. However, Mathieu’s racist attitude is somewhat tempered throughout the film. This is signified in the scene where FLN commander, Jaffar, is captured in a seemingly inevitable fashion as the FLN are being systematically destroyed by the French paratroopers; while Mathieu escorts Jaffar in a vehicle he admits that he’d â€Å"have hated to have blown you all up† (Pontecorvo, 1966). Mathieu explains that he has had Jaffar’s picture on his desk for months and he felt like he knew him a bit. He also signifies his admiration in a subtle manner by telling Jaffar: â€Å"You don’t strike me as the kind for empty gestures† (Pontecorvo, 1966). Mathieu does not demonstrate any animosity towards Jaffar and the only satisfaction he finds in his capture is through the achievement of his military objective. This complex traiting is significant, given that Mathieu works, in a broad sense, as a metonym of the French military and government; it shows that even the most admirable of characters is not truly existential in nature. He is still a subject of the French ideology, and therefore when surrounded by colleagues he assumes the racist persona. However, when he is interacting on a one-on-one basis with Jaffar, he is able to express empathy for his prisoner. What this highlights is the difficulty in effecting political change as a subject of the dominant ideology. It is significant that the film works to develop the character of Mathieu while neglecting the development of any other ‘French’ characters. In contrast to this, several Arab characters are at least partially developed, albeit not as well crafted or nuanced in their presentation. This can be seen as symbolic of the opposing ideologies at work. Mathieu who represents the force of the dominant ideology is an empowered character who is allowed to express himself and has the support of the educated, wealthy French colonialists. In contrast, the main Arab characters including FLN Leaders La-Pointe, Jaffar, M’hidi and boy messenger Petit Omar are less developed, but in so doing appear to be more ‘archetypal’ and representative of typical characters who inhabit the poverty-stricken Casbah. This sets up an ‘us versus them’ dichotomy in terms of ideological positions. The less-dominant Arabic ideology is becoming more powerful and is reflected in more characters performing a powerful role for change. In contrast, the dominant French ideology is lessening in strength as the French colonialists are seen to be more ambivalent towards change. This is understandable as they are wealthier and have more political power. The French military finally win the battle in 1957 by capturing or killing all the FLN leaders. Ultimately though, it is the native Algerians who win their independence. The film finishes by depicting the large scale demonstrations which occurred two years later, which (according to the French press) appeared unexpectedly and originated in the mountains. Many unarmed Arabs are killed by the French military during the demonstrations but the Arabs continue to demonstrate and march for ten days, chanting and waving flags. The flags are an obvious signifier of unity, pride and a hope for independence. The film ends with one of the more powerful images of the film; an Arab woman is holding a flag whilst dancing and yelling at the French military in obvious defiance. She has a determined, almost hypnotised expression on her face. This powerful mise-en-scene with the woman being backed by hundreds of demonstrators defiant in the face of powerful suppression foreshadows an inevitable change of politics after another two years of struggle. The words of Benjamin M’hidi seem even more profound by the end of the film: you cannot change the course of history (Pontecorvo, 1966). References http://www.brightlightsfilm.com/46/algiers.htm

Productive Opportunity Essay

Productive opportunities depends on multiple things, the advancement of technology, the availability and access to resources, and also what producers and entrepreneurs can think of at the given time. Choosing a combination of productive and financial opportunities help maximize wealth. They key in finding a productive opportunity is a high degree of awareness of the factors that distort judgment A perfect capital market is when buying and selling do not affect prices. â€Å"In a perfect capital market the corporation is regarded only as a means of generating wealth, because the present value of the dollar returns it generates is the only feature relevant to its owners.† Understanding your resource, resources is a source or supply from which an organization gains profit. Typically resources are materials or other assets that are transformed to produce benefit and in the process may be consumed or made unavailable. From a human perspective a natural resource is anything obtained from the environment to satisfy human needs and wants. Organizations operate by people making decisions. A manager plans and organizes a team by executing decisions. The effectiveness and quality of those decisions determines how successful a manager is. With this being said â€Å"the goal of the manager and owner remain the same as long as market value is maximized.† Opportunity is all around us but yet at the same time sometimes we never see it. In business we look for new ways to market our business, reach our target market, build on online community and through this all we overlook the opportunity that is all around us. We are learning to create opportunity my maximizing our market value. In conclusion, â€Å"in a perfect capital market, the market value of the ï ¬ rm is determined only by the cash ï ¬â€šows it can generate and not by the source of funds used to ï ¬ nance those operations. The task of management is to create wealth by ï ¬ nding productive opportunities with average rates of return exceeding the market rate of interest.† Fabozzi, Frank J. (2011-12-01). Financial Economics (Page 46). Wiley. Kindle Edition.