Wednesday, December 25, 2019

The Concept of War

The Concept of War War is a violent means of the interstate conflicts’ settlement. Nowadays, war is condemned and forbidden by the international law as a result of long historical development and tragic experience of the two world wars. Among the major reasons for this kind of conflicts are different contradictions (economic, territorial, religious and others) between the states, nations, people, classes, etc. Depending on the character and parties of the contradictions, which generate war and confrontation, the latter ones are subdivided into civil and interstate, religious and economic, fair and unfair, etc. In accordance with the scale, it is possible to distinguish world, regional and civil kinds of war. The last one can have interclass, religious or interethnic contradictions as its reasons. The unity and distinction of wars and confrontations is expressed in their political, technical and operative aspects. The political dimension includes the corresponding kind of motives and goals. Political aims are usually formulated long before the war break out and define its preparatory phase the reorganization of army, economics, diplomacy and ideology. All the wars lead to qualitative changes of all aspects of society’s lifestyle and represent one of the most ancient forms of social mobilization. Technically, war differs from a confrontation on the more significant scale and various applications of means of the armed struggle. Today, one of the most important roles in wars is played by air offensive operations, as well as the data, collected by the of space investigation. In operative sense war assumes, first of all, application of the armed forces of the state, and also the militarized civil formations (a national home guard, guerrilla groups, etc). Now, with the termination of the cold war, new ones arise from confrontations on interethnic basis or because of territorial disputes between states.

Tuesday, December 17, 2019

Religion And Religious Laws On Religion - 975 Words

For centuries there have been many religions that humans have incorporated into their lives. All religions have certain moral rules that they want their followers and society have to obey without questioning why the rules exist. Some of the religious rules have put limits on humans that go completely against human nature. This because we as humans are consider as mammals and animals as well Although there are many positive views of religion there are also many negative aspects to religious laws. For centuries, religion has put limits on its followers by denying their passions for many reasons. Religion teaches everyone what’s morality good and what bad in life. They put certain rules that they want everyone to agree without questioning them. Although, some of the rules that religion inforce are morally correct to everyone, they go complete against human nature. Human are also considered animals and as animal we need to survive in life. For example, religion teaches everyone not to kill anyone and to love one another no matter what’s the situation. But, it’s our natural animal instincts to eliminate any threat that is in our way. For society and religion this is wrong because there’s a law that forbids the killing of anybody is a crime and isn’t morality correct. This put limits on how we deal with a situation where we feel threaten and not able to take action in our own hands. But, it’s perfectly fine that a tiger to kill his prey to stay alive because it’s an animal.Show MoreRelatedThe Power and Protection of Religious Libe rty Essay examples1027 Words   |  5 PagesReligious liberty is a basic human right which is related to people’s daily life. When it comes to the question that whether Religious liberty should be protected by specific provisions or general provisions, people have divergent opinions. 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Bue despite all the challenges of a modern world, religion lives on through traditionsRead MoreLaw and Religion1173 Words   |  5 PagesReligion began as a way to explain unfathomable gaps in understanding how the world and the things within it worked. It became a fundamental part of many lives because it gave the population faith and understanding as to why things functioned the way they did. Unexplainable events were concluded as the will of a higher being, as it was the simplest rational. Nonetheless, time has shifted, and with different ages comes change. However important they were when our kind had no other explanation forRead MoreReligious Freedom Essay1261 Words   |  6 PagesReligious Freedom America has been named the melting pot of the world. It houses many different cultures, nationalities, ideas and religions. There are Christians, Jews, Catholics, Buddhists, Mormons, Hindus, Spiritualists, Jehovahs Witnesses, Islamic, plus many more. 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A new law was formed in Texas that allowed schools to put up Christmas oriented decorationsRead MoreThe United States And Religious Neutrality1658 Words   |  7 PagesIn the United States, religious neutrality appears throughout society as an attempt to respect majority and minority religions, which seems implausible due to the complicated relationship between religion and government. When the government makes legal decisions involving religion, the ideal of neutrality seemingly dissipates when one faith appears to garner more respect over another in earning the majority decision in the Courts. This impossibility of state neutrality is apparent when balancingRead MoreThe Integrat ion Of Immigrants Into American Religious Life1147 Words   |  5 PagesThe Integration of Immigrants into American Religious Life What is your definition of an immigrant? My definition of an immigrant is a person who moves to a foreign country and brings with them traditions and cultures, which they assimilate into their new country. During the nineteenth century, the United States was predominately a protestant nation, which experienced high levels of immigration. From countries such as Poland, Ireland, Russia, and Germany. Many of these ethnic groups were CatholicRead MoreEssay on Right to Religion589 Words   |  3 PagesIntroduction Religion is an essential component of human rights, defended by a range of international accords as well as declarations. The right to religion chiefly embraces liberty of ideas on all issues, coupled with the independence to manifest religion besides the accompanying doctrines individually or with other people, not only in public but private as well. Unfortunately, at times people are compelled to leave their habitats, as a result of persecution they meet for taking a stand for whatRead MoreCan Establishment Be Consistent With Religious Freedom?1244 Words   |  5 PagesEstablishment be Consistent with Religious Freedom? In this paper, it will be submitted that some forms of establishment such as that in England and Scotland is consistent with religious freedom. While other forms of establishment such as that in Iran, which is noted as being an Islamic theocracy with the adoption of Sharia law is not consistent with religious freedom. However, before we go any further, it is important to define the term establishment and religious freedom as they relate to thisRead MoreFreedom Of Exercise And Freedom975 Words   |  4 PagesAmerica was founded upon was the idea that religious freedom was an inalienable right. Many who sailed to new world were pilgrims who believed the land was a promised land, sacred. They also believed the new world would allow them to escape religious persecution. When the Constitution was developed in 1787, the First Amendment addressed the relationship between the government and religion stating, â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof;

Monday, December 9, 2019

What Is The Role of Management Accounting Choose Experts

Question: Write an essay on Management Accounting? Answer: The role of management accounting: The management accounting is necessary for the organization to plan for future needs and goals of the business and it is a method used to analyze a company's financial information. The management accounting helps the organization into several aspects those are following: Planning: Before the management, takes any decisions, planning should be undertaken to implement the functions. The organization can focus only on the goals and objectives through the proper planning process. The strategic planning is required to make the appropriate decision for the organization that is taken by the upper-level managers. There are inputs like those forecast of employee needs, capital funding, facility needs for long-term planning. The management accountant of the organization should identify the risk associated with each course of action. Directing and motivating: The main purpose of the management accounting is directing and motivating the employee of the organization. Between the upper-level management and the employees, management accountants serve as liaisons to solve the problems of the organization. The managers of the organization assigned the task to the employees and after accomplishing the task, the managers are giving the reward to the employees. Controlling: The plans are being followed controlling ensures that. The departments are mainly performing by using the operational statistics, time sheets, performance reports to determine the performance report of the organization. To achieve the desired result, the company managers should recognize the modification to the plan. Analyzing: To analyze the information is the main purpose of the management accounting. It develops several ways to correct them and to determine the problematic areas. To increase the company's profit, they are using the company's information to develop ways. Reports: All the plans and the information are stating as a report format by the management accountant of the organization. These reports suggest that the information that they have stated in this report this can be used as recommendations for the solution of problems. The relevance of management accounting over financial accounting: Basis Financial accounting Management accounting Users The financial reports of the company can be used by the internal and the external users The internal users are using the managerial accounting Compliance with accounting standards Required strict compliance based on the accounting standards Not required any compliance Time orientation Historical data used Current and future data used Emphasis Objectives of financial information, reliability, verifiability To present the maximum aid in the management decision and relevance and timeliness Necessity Compulsory Not obligatory Purpose of reports General purpose Special purpose Details of reports Brief More specify Sources of data The accounting records of the company that is mainly sources within the company Both the sources like political environment, industry concerns, interest rates etc. Frequency of reports Monthly, quarterly, annually When the need arises Classification of cost: a) Fixed, variable and semi-variable cost: Increase or decrease in the volume of output, the cost that directly varies in proportion is known as the variable cost. Like: a cost of direct material, wages of laborers. A range of activity in spite of the fluctuations in production, the cost that does not vary but remain constant within a given period is known as fixed cost. Like: insurance charges, management salary, rent or rates. The cost simultaneously does not remain stationary at all times and which does not vary proportionately is known as semi-fixed cost. Like: repairs, depreciation. Variable cost is sometimes known as direct costs, or the fixed cost is known as the period cost. This can be classified into a committed fixed cost and discretionary fixed cost. Further, the fixed cost can be classified into two types of costs. Those are following: Committed fixed cost the committed fixed cost can be included in the category of fixed cost that is the needed for the basic organization structure, and that arise from the possession of plant, equipment, etc. The discretionary fixed cost in the budgeting process set at fixed amount for a specific period of the management. This cost has no direct relationship with the volume of output, and the cost directly reflects the top management policies. According to the circumstances, this cost eliminated or reduced from the process. The variable cost can be classified into two types of costs that are following: Discretionary cost is defined as when the management has decided to spend a certain amount of their cost from sales can be used in the donations, sales promotion, research, etc then it can include in the category of variable cost. Engineered variable cost directly relates to the production or sales that included in the variable cost. The relationship between the input and output can exist in some particular circumstances. b) Product cost and period cost: The cost, which incurred as a part of the cost of a product rather than the expense of the period are called as product cost. The cost that are treated as an assets included in the inventory values that treated as an asset that needs to be sold. The cost can be both variable and fixed cost. For example depreciation of plant and machinery or cost of raw materials and direct wages. c) Direct and indirect cost: The cost that can be easily traceable or can direct or indirectly incurred is known as direct or indirect cost. For example in the case of laborers the wages to them directly paid that is the direct cost. The laborers are helping in the production and the manufacturing procedure. The cost, which is not directly related or not directly incurred that is called indirect cost. Like: salaries of the foreman, storekeeper, etc. d) Decision making cost and accounting cost: In some circumstances when they are compiled, then the decision making cost are special purpose costs that are applicable in that particular circumstances only. From the financial statements, the accounting cost can be compiled primarily. This is not included in the accounting financial statements. The decision-making cot can be showed when the operations are mechanized to show the cost of the product when there are operations are manual. e) Relevant and Irreverent cost: According to the managerial decision, the relevant cost can be changed but in the case of irrelevant cost, it is not affected by the decision of the management. f) Shutdown and sunk cost: Based on some temporary technical difficulties a manufacturer or an organization may have to suspend its operations for a period, for example, non-availability of requisite labor, shortage of raw materials, etc. The action that could not be avoided by taking any subsequent action an individual may regret purchasing or constructing an asset. To determining the gain or loss, the asset that will be matched against the proceeds from sales of an asset. In case for all the future decisions, the sunk cost is present for all the future decisions. g) Controllable and uncontrollable costs: The ratio or specified member of the undertaking can be influenced those costs that can be controllable but the costs that cannot be controllable is called as uncontrollable cost. In the specific level of management, the factors cannot be divided into some responsibility centers. About a particular individual or level of management, this is the main difference between the controllable and the uncontrollable cost. h) Imputed or hypothetical costs: The cash outlay does not involve in this type of cost. While making the management decisions, the cost accounts should take into consideration when it included in cost accounts. To judge the relative profitability of the project, the management should take into consideration the capital. For example, it is considered in the financial accounts when the interest on capital is ignored in the cost accounts. i) Differentials, incremental or decrement cost: The different cost can be termed as the difference in total cost between the two alternatives. In the total cost when it is increased as the alternative cost then it is called as the incremental cost. The incremental costs are matched with the incremental revenue when the profitability assessed for a proposed change. j) Conversion cost: From excluding the direct materials into finish products, the cost of transforming direct materials is known as the conversion cost. k) Production, administration, and selling and distribution cost: The production cost is included in the production activity, the administration cost is included in the policies, the procedures, and the selling, and the distribution cost is included in the demand and the selling activities. The cost volume profit analysis helps the management in making their decisions. a) Undertaking fixed cost and the variable cost: The CVP is helping to identify the business operation that is very important to make any decision for the project activities. The cost structure is very important for any company to make their financial performance better in the future. If the company can understand, what are their variable costs and the fixed cost then they can easily increase or decrease their cost by taking into consideration some factors. b) Contribution margin analysis: The cost that remains after the variable cost is subtracted from the percentage of each sales dollar. That is called contribution margin analysis. It will help the company to understand whether to add or subtract from the product line, how to structure the sales procedures or the product or services. With the help of the CVP analysis, the company can understand in what proportion they should invest in a project or in what proportion they can reduce their amount. c) Break-even analysis, sales volume, and pricing: The CVP is helped to determine the break-even analysis when the company already knows the fixed and the variable cost. The effect of increasing or decreasing the fixed cost, in the operating structure it is very important to understand the CVP so that the company can contribute or increasing their cost structure. Therefore, the CVP analysis can help the company in making their important decisions. AVN plc is the company given in the case study; they should manage their accounting procedures by preparing the operational budget. The operational budget is necessary for the company to prepare the day-to-day expenses and the revenue that should be included in the budget. Here the expenses define the cost of goods sold, as well as the overhead, and the revenue represents the sales of product and services and for producing the goods and the services the administrative cost is needed. This budget should prepare monthly or weekly so that the management accountant can follow up all the activities. This budget mainly prepares for the smaller period rather than budgeted annually. For variation in revenue, the managers can compare their ongoing results to budget throughout the year, planning and adjusting for the period. Therefore, the company should continue with their operational budget to continue with business activities. With the help of the operating budget, the company can manage their several activities those are following: a) Managing current expenses: The overhead cost and the expenses that have incurred previously this should be included in the operational budget. The managers can track all the costs like cost of supplies. This will help the company to ease the financial strain, and this could benefit the total budget. b) Projecting future expenses: The actual needs of the business can be depicted in evaluating the past expenses. The company should assess their future expenses so that the operational budget can help the company to depict their future needs and expenses. c) Building reserves: Instead of restricting, the operational budget should be liberating. It helps to build the company's reserves and reduces the debt. In certain circumstances, the operating cost remains the same, when the income can be reduced. The business activities of the company can go on temporary with the remaining cash reserves of the company. d) Accountability: The operating budget can help the company and the employees of the organization become accountable to handle all the financial activities because the operational budget prepared monthly or weekly. This will help the company to increase their business activities internationally. Reference list: Bebbington, Jan and Ian Thomson, 'Sustainable Development, Management And Accounting: Boundary Crossing' (2013) 24Management Accounting Research Blocher, Edward, David Edward Stout and Paul Juras,Cost Management(McGraw-Hill Higher Education, 2012) Bouten, Lies and Sophie Hooze, 'On The Interplay Between Environmental Reporting And Management Accounting Change' (2013) 24Management Accounting Research Cafferky, Michael E and Jon Wentworth,Breakeven Analysis(Business Expert Press, 2010) Carr, Chris, Katja Kolehmainen and Falconer Mitchell, 'Strategic Investment Decision Making Practices: A Contextual Approach' (2010) 21Management Accounting Research Cohen, Sandra and Efrosini Kaimenaki, 'Cost Accounting Systems Structure And Information Quality Properties: An Empirical Analysis' (2011) 12Journal of Applied Accounting Research Drs. Sugijanto, Drs. Sugijanto, 'Decentralization Analysis Of Decision Making And Performance Of Accounting Control System' (2013) 10IOSR Journal of Business and Management Drury, Colin,Management Accounting For Business(Cengage Learning, 2013) Eldenburg, Leslie and Susan K Wolcott,Cost Management(John Wiley, 2011) Epstein, Marc J and John Y Lee,Advances In Management Accounting(Emerald, 2013) Granlund, Markus, Jan Mouritsen and Eddy Vaassen, 'On The Relations Between Modern Information Technology, Decision Making And Management Control' (2013) 14International Journal of Accounting Information Systems Groot, Tom and Frank H Selto,Advanced Management Accounting(Pearson, 2013) Lanen, William N, Shannon W Anderson and Michael W Maher,Fundamentals Of Cost Accounting(McGraw-Hill/Irwin, 2011) Nielsen, Lars Braad, Falconer Mitchell and Hanne Nrreklit, 'Management Accounting And Decision Making: Two Case Studies Of Outsourcing' (2015) 39Accounting Forum Raiborn, Cecily A and Michael R Kinney,Cost Accounting Principles(South-Western Cengage Learning, 2013) Soin, Kim and Paul Collier, 'Risk And Risk Management In Management Accounting And Control' (2013) 24Management Accounting Research Chris Carr, Katja Kolehmainen and Falconer Mitchell, 'Strategic Investment Decision Making Practices: A Contextual Approach' (2010) 21Management Accounting Research. Michael E Cafferky and Jon Wentworth,Breakeven Analysis(Business Expert Press, 2010). Sandra Cohen and Efrosini Kaimenaki, 'Cost Accounting Systems Structure And Information Quality Properties: An Empirical Analysis' (2011) 12Journal of Applied Accounting Research. Drs. Sugijanto Drs. Sugijanto, 'Decentralization Analysis Of Decision Making And Performance Of Accounting Control System' (2013) 10IOSR Journal of Business and Management. Colin Drury,Management Accounting For Business(Cengage Learning, 2013). Leslie Eldenburg and Susan K Wolcott,Cost Management(John Wiley, 2011). Lies Bouten and Sophie Hooze, 'On The Interplay Between Environmental Reporting And Management Accounting Change' (2013) 24Management Accounting Research. Marc J Epstein and John Y Lee,Advances In Management Accounting(Emerald, 2013). Markus Granlund, Jan Mouritsen and Eddy Vaassen, 'On The Relations Between Modern Information Technology, Decision Making And Management Control' (2013) 14International Journal of Accounting Information Systems. Edward Blocher, David Edward Stout and Paul Juras,Cost Management(McGraw-Hill Higher Education, 2012). Tom Groot and Frank H Selto,Advanced Management Accounting(Pearson, 2013). Jan Bebbington and Ian Thomson, 'Sustainable Development, Management And Accounting: Boundary Crossing' (2013) 24Management Accounting Research. William N Lanen, Shannon W Anderson and Michael W Maher,Fundamentals Of Cost Accounting(McGraw-Hill/Irwin, 2011). Lars Braad Nielsen, Falconer Mitchell and Hanne Nrreklit, 'Management Accounting And Decision Making: Two Case Studies Of Outsourcing' (2015) 39Accounting Forum. Cecily A Raiborn and Michael R Kinney,Cost Accounting Principles(South-Western Cengage Learning, 2013). Kim Soin and Paul Collier, 'Risk And Risk Management In Management Accounting And Control' (2013) 24Management Accounting Research.

Sunday, December 1, 2019

Quantitative Data for Research

In research whether qualitative or quantitative the most important section is data analysis. This section has been seen by a number of students to be challenging. Data analysis thus needs to be done in a manner that will not mislead the various interested stakeholders.Advertising We will write a custom coursework sample on Quantitative Data for Research specifically for you for only $16.05 $11/page Learn More The essay critically looks into elements of descriptive statistics as well as their significance and the concept of central tendency and the reason why it is important in large scale sampling (Neuman, 2005). Lastly issues relating to inferential statistics are also covered in the essay. Descriptive statistic is a category of statistics analyses that summarizes, describes and explains a set of information. This kind of statistics is indeed the first to be carried out during data analysis. Among the elements of descriptive statistics are frequency dis tribution which are presented in tables, graphic representation which entails bar graphs, line graphs, scatter plots, histograms. Additionally, central tendency made up of mode, median and mean, measures of variability encompassing variance, range standard deviation and analysis of relationships between variables through, regression, correlation, unstandardized difference between means and effect size indicator (Christensen et al., 2010). It is worth noting that descriptive statistics are not only of significant in research but always provides the targeted audience with a glimpse of what the entire work is about. Additionally, this category of statistic are the best in trying to summarize the general characteristics of a given sample study. Going through it since they are in form of tables, and graphical representation one can easily deduce the major characteristics or attributes of the study without reading between the lines (Neuman, 2005). For instance frequency distribution table s provide the number of occurrence and percentages of an event or variable. Through scatter plots, regression and correlation relationships between variables can be succinctly shown.Advertising Looking for coursework on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Christensen et al., 2010 central tendency helps in describing and understanding of data. A measure of central tendency â€Å"is a single numerical value that is considered most typical of the values of a quantitative variable†. The measure include mode which is the number that appears most frequently, mean the average number and median which is typically the center point in a set of numbers arranged either in ascending or descending order. It is no doubt that measure of central tendency helps in summarizing the set of data obtained from a larger population. Generally speaking, all the three aspects of central tendency help the audience establish whe ther the population from which the data was obtained from is normally distributed or not. Normal distribution is when the values obtained from the three aspects are the same. Additionally, measure of central tendency help give more insights with regards to information obtained from a larger population sample. Being a researcher that has been bestowed with the responsibility of establishing the relationship between perceptions of professional standards and the school district’s professional standards, there are a number of variables to be categorized as descriptive statistics. The number as well as the gender of the teachers that are taking part in the research will provide one set of descriptive statistics. This can be depicted by using charts or a frequency distribution tables (Christensen et al., 2010). Additionally, the mean, mode and median of these teachers which is a measure of central tendency will be considered as being descriptive statistics. The standard deviation a s well as the range of teacher’s views on the relationship between the two variables also constitutes descriptive statistics. It is worth noting that these teachers do teach different subjects, for this reason the subject each teach will contribute to descriptive statistics. More importantly, the frequency of the responses to the statements they are asked to rank can be categorized as descriptive statistics. Inferential statistics are set of statistical analysis that centers on making inferences about a population based on a selected sample data. To ensure that the research question is answered; analysis that will test the association between the two variables teaches’ perception of professional standards and the school district’s professional standards, then there is need to use scatter plot, correlation or regression analysis.Advertising We will write a custom coursework sample on Quantitative Data for Research specifically for you for only $16. 05 $11/page Learn More Additionally, to test whether there is a relationship or significance differenced between teachers gender and their perception, t-test analysis will be carried out. The later will be used to test the strength of the regression and correlation relationships (Christensen et al., 2010). References Christensen, L. et al., (2010). Research methods, design and analysis. Boston, MA: Allyn Bacon. Neuman, W. (2005). Social research methods: Qualitative and quantitative approaches. Boston, MA: Allyn Bacon. This coursework on Quantitative Data for Research was written and submitted by user Graysen Floyd to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.