Aspirin-its preparation, history and applications Essay

How drugs are discovered and developed Pharmacologist along with chemist focus on a specific disease and unmet patient needs in order to discover new drugs. They search for biological targets within the body that play a role in a given disease. Unique molecules are found or created that some day might be medicines. Lead Compound Selection, is the testing of compounds that might undergo the long expensive drug develop process. Random Screening- uses existing ‘library’ of chemical agents. This is the simplest method but the odds are low and patience is needed. Combinational Chemistry Screening- uses a compound (from existing library) as a base, then randomly adding amino acids or molecule segments of other agents to the base compound in order to enhance the base compounds activity and disease fighting potential. The enhanced compounds are then tested in rapid screening test. However this method is complex and costly but it improves the odds. Target Synthesis- targets the disease for drug intervention. For example High Blood Pressure would be studied in detail. Consequently this method still requires screening of hundreds of compounds and extensive amount of research to understand a particular disease process. Drug Modeling- uses more high technology. This method manipulates chemical structures by computers so that they can attach to, activate or deactivate proteins that interfere with or maintain the body’s normal functioning. The model is used to enhance the properties of the other methods but the cost for designer compounds are significant because of the huge amount of research that is needed to identify biochemical target and establish their molecular structure. How safety of drugs is checked before being used on the public A drug undergoes 3 clinical phases before being used on the public. PHASE 1 This is designed to determine the safety of the new drug, how best to administer it and the correct dosage- (one that will minimize desirable side effects). 20-30 patients (volunteers) are used to find out how the drug behaves in their body, so their blood and urine will be frequently monitored. Even though drugs in this will have been already tested in a laboratory. PHASE 2 After the correct dosage has been determined in phase1 clinical trial, it can enter phase2. This trial consists of determining the drug’s effectiveness in treating a specific disease. Phase2 involves more patients (volunteers) and they are tested for the number of platelets in their blood and take frequent blood samples. If the drug being tested brings a positive change in at least 1/5 of the patients then it can be tested in phase3. However if the drug shows very positive effects in-patients, the Food and Drug Administration also have the option of approving the drug for general use at this point. PHASE 3 This trial involves hundreds of patients and is divided into two groups. The control group receives a standard treatment (placebo) and the treatment groups are given the new drug. Results are then compared from the two groups. Blinded studies are used to prevent biased study results. If the new successfully passes a phase3 trial the FDA will approve the drug for marketing to the general public. . Purification -The acetylsalicylic acid is washed with distilled water until all the acetic acid is removed. -It is pressed to be as dry as possible and then dried more by a current of warm air at 60-70 degrees Celsius. The yield of pure acetylsalicylic acid is between 1780-1795kg per batch using this reaction process. * History of Aspirin and its modern development * How aspirin is prepared on the large scale Main reactor for the process- a glass lined 1500 gallon fitted with a water-cooled reflux condenser, thermometers with automatic temperature register and an efficient agitator. The Mother Liquor- 1532kg of acetic anhydride in 1200kg of toluene (this does not get used up. ). The reactor is charged up with the mother liquor. 1382kg of salicylic acid is added to the mother liquor. The reaction mixture is heated to between 85-92 degrees Celsius and kept at this temperature for 20 hours. The reaction mixture is transferred into an aluminum-cooling tank and is allowed to cool for 3-4 days. By the end the cool mixture will have reached room temperature 15-25 degrees Celsius. At this point the acetylsalicylic acid has precipitated as large regular crystals. Mother liquor is removed by filtration or centrifuging. Filtrate solution- 180-270kg of UN-precipitated acetyl acid, 510kg of acetic anhydride, 600kg of acetic acid and 1200kg of toluene. The acetic acid is obtained as a by-product of the acetylation step of the process. An well-agitated reactor using a diffusion plate will introduce Ketene gas, to be passed through the recycled filtrate at a temperature between 15-25 degrees Celsius. When a weight increase of 420. 5kg of the Ketene gas is observed, the mother liquor contains 180-270kg of UN-precipitated acetyl acid and 1532kg of acetic anhydride in 1200kg of toluene. The Mother liquor is recycled and 1382kg of Salicylic acid is added to continue the reaction cycle. BC- the first and most influential physician wrote about the bitter powder extracted from the willow bark that could ease aches and pains and reduce fever. 1700- The scientist Reverend Edmund Stone found out that the part of the willow tree bark that was bitter and good for fever and pain is a chemical known as Salicin. This converts into another chemical called Salicylic acid when eaten. 1829- A pharmacist known as Leroux showed that Salicin is the active willow ingredient and for the first time an Italian chemist Piria used Salicylic acid to treat pain and swelling in diseases such as Arthritis and to treat fever in illnesses like Influenza. The problem was that these chemicals was causing the users upset stomachs. Some people had bleeding in their digestive tracts from high doses needed to control swelling and pain. It was thought that the reason of stomach upsets were because of the acid in the chemical, therefore the compound Salicylic acid went through a couple of chemical reactions that covered up one of the acidic parts with an ACETYL group, converting it to ACETYLSALICYLIC ACID (ASA). It was found that ASA reduced fever and relieve of pain and swelling but also it was much better for the stomach and worked better than Salicylic Acid. 1899- ASA was given the name ASPIRIN- that comes from the plant relative of a rose that makes SALICYLIC ACID (several plants makes this compound not just willow). Â  How drugs such as aspirin work Prostaglandin is a chemical that is released to make the nerve ending register an even stronger pain to the brain. It is made in working cells of the damaged tissues by using an enzyme called CYCLOOXYGENASE 2 (COX-2). Prostaglandin makes you feel the pain of the damaged area and causes it to swell up (inflammation), to bathe the tissues in fluid from the blood so that it will protect it and help it heal. Pain serves the purpose here to remind you that the damaged area cannot be used, as it is not healed. However sometimes we endure pain when there is no real reason to. For example Period Pains and Arthritis. It can make people feel really uncomfortable and arthritis can damage joints permanently. ASPIRIN works by locking itself to the enzyme that makes the chemical Prostaglandin. The enzyme C0X-2 that is found in normal tissues but mostly in tissues that have been damaged in some way, can no longer convert floating chemicals into Prostaglandin because they are unable to move with the aspirin lock on. Aspirin does not treat the cause of the pain; it just lowers the pain signals getting through your nerves to the brain. How effective aspirin is New researches suggest that an aspirin a day is a preventive measure against Heart Attacks. However the effectiveness of aspirin has differential effects depending on genetics.

A Suburbian Murder

The pearl white pigeon glided into the open window bringing with it the stenches of central London traffic. It cocked its head to one side while perched on the windowsill, as if in limbo. The blonde, wavy haired boy lay, sprawled out on his bed. His eyelids twitched as his dark eyes attempted to adjust to the ferocious rays of sunlight flooding the room. No sooner did he lift his heads. Then the black monster blared excruciatingly from across the room forcing him to summon the will power to trudge along and slap the alarm on the head, silencing it for a further twenty four hours. What day was it? He didn't care. Each day was the same and he couldn't tell the difference. He felt something. He walked outside into the cool breezing, looking upwards towards the day with a large smirk in his face. He was quite young, about in his late twenties, tall and relatively thin. He had a certain style of clothing, wearing a white polo shirt, with jeans of a faded blue colour. He had no facial hair and his hair was flipped upwards, his green sparkling eyes reflected from the stunning sun like a diamond. He started to shiver. He stopped. He stood guard, glancing very sharply at them. Thunder screamed! And the burning intense weather died away. The shell spinning around had ripped his life. He hid panicking, wondering who it was? Why? Will someone help? Did he see me? Am I going to die? Out of the blue, tires screeched and the speeding car drove away into the gloomy night its number plate half out of its position, streaks of mud on the cars bright headlights and fresh mud falling off the bumper. He unleashed his face from the dark and ran fast as possible to shelter. He had just witnessed a hideous murder. The fluorescent moon shone beams of darkness through the condensed window into the minute aura of evil; he could not terminate the appalling judgment of the revolting murder, his head was spinning due to the puzzle thoughts of what he would do subsequently. He couldn't bring the images of the ruthless murder to an end as it repeated in his distressed mind. Having watched his only family murdered, he could not eject the sensation of the evil thought of his brother being murdered! The door rang; it was the policemen, come around asking questions about the death of his late brother. Having asked firm and draining questions they had still no suspects or any set offs with the murder connecting towards the murderer, they had no choice but to close the case. The one and only time he needed help and he was turned down. After a short ineffective period of nap the door bell rang yet again, this time it was Andrew his brother's superlative pal. He had heard the news of the harsh murder and had come to give his wishes and support. He felt a bit rickety and had many large breaks in-between sentences as though he was hiding something. My suspicions grew larger and I too started to feel in-secure. It seemed he was in a hurry so I walked him to the door. My heart started to beat faster, my hands flooded as sweat was unleashed from the palms of my hands, I became breathless as my lungs felt compressed. I could not believe that my eyes were telling me the truth. The same old car with the same old broken number plate could it be he murdered my loving brother I was bolt from the blue and I knew what to do for the sake of my beloved brother . Just before the ice blood curdling night I waited. Sitting on an old rusty tree like a dull owl. I got out a blood thirsty razor sharp knife grasping to be used. I glanced at it and saw a sharp reflection of myself. Its face was shivering; it could its tired and strained face bearing the marks of harsh warfare. Then suddenly the chilly air spun around him like a smooth python trying to suffocate it. He sat back in stress. Thunder screamed! And the house awoke sending out a large breeze, he could sense the presence of his foe. The bleak chilly air had died away and then the vigorous rain was unleashed from the jet black sky and he was ready to make his move. The black car drove into the driveway. The number plate half out of its position, streaks of mud on cars head lights, fresh mud falling off the bumper. He walked towards the door wearing a white striped suit. His hair was wet and flat from the rain he had no facial hair but wore glasses. He was very muscular and also had a mole on his right cheek and looked quite similar to his brother. His jingles of keys fell as he ran towards his house for shelter from the rain, he kneeled he paused; Thunder screamed! He pulled it! The shell spinning around had ripped his life. He fell back thinking who it was? Why? Will someone help? Am I going to die? The predator walked up towards its prey as he was raising his hands for help, he unleashed his face from the dark. The atmosphere drew a sigh as the trigger was pulled and a bullet was released again. The cold blooded killer dragged the deceased into the cold shivering pool of chlorine water and left it to drown. He packed his carnage weapon and removed the traces of his presence. The storm cried away leaving a romantic dark pitch sky with bright glowing stars. He walked home having justice for his brother and now his best mate was dead at last!

Article Review about White Collar Crime Essay Example | Topics and Well Written Essays - 1000 words

Article Review about White Collar Crime - Essay Example I also learned that the old cliche â€Å"honesty is the best policy† always works. I learned that the time has come for the accounting profession to adopt a zero telerance policy against wrongful and dishonest behavior. This assignment also made me realize that not all good intentions are laudable. Doing a good job does not necessarily mean that it is laudable act. There are orders from our superiors that are illegals such as â€Å"coooking the books† that should not be followed. Being a good soldier will not absolve an employee from such criminal act. I learned from the article that our employers cannot pushed or forced us to do it and we cannot be bullied into submission because we are protected by law against the commission of such illegal acts. Corollary to this, whistleblowing and stopping the act right there and then could be detrimental to the employee. It is better that to stay in the organization and just quietly collect evidences and approach a lawyer who has an experience in litigating such cases. Obtaining evidences that we do not have access to, even if our intention is good, will not hold in court because because one’s hands are also dirty. Above all, the motivation of those who whistleblowed was not necessarily out of monetary reward, but out of their conscience to stop the illegal act. 2. How the article relates to our class discussions. This relates to our class discussion in a way that the practice of ethical behavior prevents wrongful and dishonest behavior in the accounting profession and other similar profession. It also relates to the discussion that following orders of a superior is not always morally right especially if the order is unlawful. Being a good soldier will not and cannot absolve an employee from doing a wrongful and criminal act. It also relates to the discussion that the accounting profession demands a high standard of ethical behavior and that the time has come that such criminal act is no longer tolera ted. 3. Your analysis and thoughts, and whether you agree or disagree with the authors.    The article made me realized that the recent financial crisis and corporate scandals that recently rocked the news was caused by this unethical and criminal behavior as perpetrated by those in the white collar industry especially those belonging in the financial sector. I need not elaborate the consequence, but it is already enough to tell that such collective unlawful acts precipitated and slid this country and the whole global economy into recession that caused a lot of people to lose their jobs and their homes and made life difficult for all of us. This consequence stresses the need why there is a need for strong a ethical behavior enforced by the zero tolerance against a criminal behavior in the accounting profession and financial industry. It is an eye opener to realize how the author illustrated the point that good intention is not necessarily laudable. I agree with the author fully wh en it was discussed that it is not wise to stop an illegal act right there and then especially if we are still in the organization. It will be prudent to quietly collect evidences and seek the help of an experience lawyer. Considering the consequence of this dishonest behavior to the economy in general, I agree with the author that the penalty should far exceed the benefit derived from those wrong doing. It made the lives of a lot of people

Law Research Paper Example | Topics and Well Written Essays - 2500 words

Law - Research Paper Example Gradually, all relevant operations led to a scenario where human beings started to excessively interfere with Mother Nature, so as to create imbalance in the environment, not to mention the another obvious grave outcome – increase in pollution. These exploration and exploitation activities, coupled with all other developments related to rapid urbanization, have led to the advent of serious issues such as the Greenhouse Effect and global warming. As a matter of fact, all these started to jeopardize the well-being of the denizens of this planet. It was at this juncture that various governments across the globe fully realized the gravity of the situation and promptly started to initiate various measures aimed at minimizing pollution and restoration of balance in the nature. Consequently, there is now a comparative improvement in the relevant state of affairs, as all the commercial operations involving exploitation of natural resources are strictly bound by diverse laws and legislations. But for the purpose of this particular research paper, the focus would be on the environmental issues that are an inevitable consequence of the International Petroleum Agreements (IPAs). It (Research Paper) would elaborate on the alarming manner in which IPAs have contributed to the environmental pollution. Subsequently, this paper would examine the manner in which various committed governments have effectively tackled the situation by making it mandatory for all the IPAs, coming under their purview, to abide by the related environmental laws. Before dwelling upon the various pertinent aspects of IPAs, as well as on the related legal and environmental issues, it would be immensely helping to briefly focus on having a basic understanding of International Petroleum Agreements. International Petroleum Agreements, which encompass the aspects of exploration and exploitation operations related to obtaining of oil or natural gas in a specific region, involve entities that are

Mike Vick Research Paper Example | Topics and Well Written Essays - 1250 words

Mike Vick - Research Paper Example At the same time, Mike was accused of financing the operation. According to the investigations done by the US Agricultural Department (USAD), Mike and his cohorts directly participated in the killing of at least seven dogs. The investigations also revealed that Mike bet dog fights and was accused of handling out thousands of dollars in person in related gambling activities. Mike was also found guilt of paying somebody $100 to dig graves for burying dogs killed during the dog fighting (Judd 11). Apart from involvement in dogfighting, Mike failed a drug test which was done in September, 2007. During a random drug test, Mike tested positive for marijuana and was confined to his home in Virginia between 10 pm to 6 am under electronic monitoring until December, the time for his court hearing. Despite accepting responsibility, Mike had failed to cooperate with the federal officials and on top of that, he had failed a polygraph test done shortly after his home was raided. Coupling these wit h the failed drug test, the federal officials assigned Mike to Leavenworth’s US penitentiary, a federal prison facility to serve his term (Mihoces 35). Background information Mike was born on 26th June, 1980 in Newport News, Virginia to Michael Boddie and Brenda Vick. His family lived in Ridley Circles Homes, located at the East End of the port city. Mike’s skill in football was nurtured by his father from when he was only three years old and was nicknamed bullet due to his blinding speed when playing. Mike spent time with his cousin Brook at their home Boys and Girls club were he got a special watch from his coaches and parents. In high school and in college, Mike often led his team to win in their matches. Mike’s employment has always been based in sports. In 2001, Mike was selected by the Atlanta Falcons where he played for six seasons in the NFL before his imprisonment. After his release from prison in 2009, Mike signed a one-year contract with Philadelphia eagles after being mentored by Tony Dungy, a former Colts coach. The contract was renewed again in 2010 following Mike’s good progress and performance in the team and since then, he has remained as the team’s quarterback. Previous criminal history Though Mike was arrested in 2005 for dog fighting, his father, Michael Boddie, revealed that Mike started the habit as early as 2001. According to him, Mike began staging dogfights in their family’s home garage as well as in the family backyard around 2001. The dogs he used included those that Mr. Boodie had nursed after being injured from to the dogfighting staged by Mike. However, his mother, Brenda Vick, denied the occurrence of dog fighting in their home or the presence of any cages (Judd 11). Early 2004, Mike was linked to illegal drug trafficking. This came after two men who were using a truck registered to Mike were arrested for distributing marijuana. In 2005, a civil law suit was filed by Sonya Elliot accusing Mike of infecting her with genital herpes in the autumn of 2002. Sonya claims that Mike knew of his condition yet he failed to inform her and as a proof to this, Sonya said that Mike sought treatment from clinics for the disease. On 26th November 2006, Mike was accused of making obscene gestures at fans as a reaction to booing by fans for loosing a match to New Orleans. Mike held up two of his middle fingers and was fined $10, 000 by

African Music Essay Example | Topics and Well Written Essays - 1250 words

African Music - Essay Example Placing African music in an historical and social context, brings to the fore the compiling of notes on the social context of African music; on African history; on the popularization of African music and on the instruments and styles of African music. The following text has been put together and a bibliography and appropriate reference is supplied at the end of the article. Africa covers about 11,714,000 square miles (30,339,000 square kilometers), more than a fifth of the earth’s total land area. The continent is an enormous plateau, most of which is covered by deserts, forests and grasslands. It is this vast mass of land that held the immense treasure of Africa called music. Music has been culturally part of and developed in Africa for thousands of years. Its wide range of styles evidently showed much of the country’s landscape. In northern Africa, music follows Arab traditions that consist mainly of chants and the use of various northern instruments but as shown but African music has also spread southward and influenced the music of peoples in parts of Chad, Ghana, Mali, Niger, Nigeria, Senegal and Sudan.

Marketing practices in Kuwait vs. the USA Assignment

Marketing practices in Kuwait vs. the USA - Assignment Example consumers have developed favorable attitudes towards the United States and the Kuwaiti firms have many marketing ideologies that are prevalent in the United States. The United States takes marketing segmentation as a critical marketing element to determine the consumers who are likely to seek for their products and services. Segmentations exist in various aspects such as geographically, demographically, by culture, or in relation to the benefits, which are demanded by customers. Kuwait also has segmented its market to reach the most desirable consumers. These segmentation strategies ensure that future promotions and integrated communication are available between the two countries. Kuwait simplifies the process of determining how to effectively promote a product while taking into consideration the consumers values, attitude and lifestyle. Psychographics seem to be of high relevance in the United States market as evident in the fast food chain. Positioning of a product is an important aspect for Kuwait and USA marketing strategies in order to gain competitive advantages and ensure higher revenue growth in sales of products and services. Both Kuwait and USA have taken advantage of the digital marketing activities in order to effectively promote their products and services particularly brand promotion. The advantage of doing this is that fact that it reduces dependency on external agents and allow the firms to market directly to the consumers of their goods and services at much less market based expenditures. The USA and Kuwait have formed platforms for common marketing practices in order to seek ways of justifying the quality of products as a means of expressing the benefits of the products to the consumers and the ethical stance associated with the brand and the businesses. The marketers from both the nations realize the importance of adding certification to their products and services as an illustration of compliance to the social expectations and inspections

Leadership Types Essay Example | Topics and Well Written Essays - 500 words

Leadership Types - Essay Example This style is often referred to as ‘management by exception’, implying that transactional leaders are not interested in altering or transforming the work environment or employees, unless some problem occurs. Joseph McCarthy, a Wisconsin state senator is a famous example of transactional leadership due to his style of rewarding his followers for bringing him intelligence regarding communist spies, and punishing those who failed to follow his orders. Transformational style of leadership, on the other hand, is aimed to inspire and motivate employees, rather than expecting a set performance from them. Leaders following this style of leadership employ motivation and team-building tactics with employees. â€Å"The dynamics of transformational leadership involve strong personal identification with the leader, joining in a share vision of the future, or going beyond the self-interest exchange of rewards for compliance† (Hater & Bass, 1988). Jack Welsh, CEO of General Elec tric between 1981 and 2001, changed the bureaucratic organization into one in which employees stretched their potential to achieve long-term goals. Both styles of leadership are important, depending on different situations. However, transformational leadership holds greater merit in most scenarios, as it makes use of motivational tactics which go a long way to fulfill the esteem needs of employees, helping them to achieve self-actualization. In ethical style of leadership, leaders respect the rights and dignity of employees during the course of their leadership. Ethical leaders should treat, encourage, and direct their employees in an ethical manner. For instance, Lola Gonzales, founder and CEO of Accurate Background Check actually fired herself when she found out that redundancy was the only option left to keep her company afloat. Instead, she acquired a part-time job

I must write a after action review (AAR) based off my deployment to Essay - 1

I must write a after action review (AAR) based off my deployment to Afghanistan - Essay Example My deputy and I often disagreed due to differing opinions concerning the point at which a product was supposed to enter sustainment phases. My deputy held that the personnel within the army unit would be ready to handle new equipment on their own soon after their training; however, this perspective did not consider other factors. For instance, this view overlooked the fact that we were fielding new equipment to soldiers with no experience in how they operation during wartime; similarly. This view was blind to the fact that Soldiers rotate to other FOBs (forward operation bases) or COPs and that they may get hurt or whatever the case me be, due to their inexperience with handling new equipment. Contrariwise, I believed in continuous retraining, which is why I had my contractors provide multiple training classes to different personnel of the same unit. I stressed the importance of the acquisition community taking responsibility to support the war fighter. I believed it was our obligati on as the acquisition community to support the war fighter regardless of the number of training events. Therefore, it would take for every unit, army or marines to be capable of handling the generators on their own. The soldiers had to be thoroughly trained to ensure they were equipped with the competence needed to operate the new equipment in the field, even if it meant doing it repeatedly with different personnel. In that case, I supported the training for the army personnel for as long as it was needed, to ensure the war fighters were well prepared to operate our new generators. The command and Control (C2) issue cropped up as well, in the course of my deployment in Afghanistan; as expected in combat zones, where orders are given to carry out missions, there was always a strict chain of command that had to be observed at all times. A chain of command does establish clear lines or boundaries for officers in the field, who must act in accordance

Analyzing an Artist''''''''s Process Essay Example | Topics and Well Written Essays - 250 words

Analyzing an Artist''''''''s Process - Essay Example She re-sculpted her image through licking the chocolate and drew it from the mold. She licked the front up to the nose through the mouth, on the eye and back over the ears to the bun as well as around the neck and down the back. The creative process focuses on the scope of conceptual structure Antoni made. Licking the artistic piece covered in chocolate meant something. Further, washing herself in soap also has a meaning to art. She feels comfortable with the rigor engaged in developing the conceptual structure. In creating ‘Touch’, Antoni hooked up a wire onto a tractor’s backhoes. The goal was to use the shovel in motion to have the wire settle onto the horizon. She dug a positioning hole where the cameraperson would capture the shot in the camera line-up (Antoni, 2013). When she walked, Antoni could appear as though to touch the horizon. Antoni insists that the idea was developed from the thought about impacts of the horizon to the human

Globalization and World Trade Organization Essay Example for Free

Globalization and World Trade Organization Essay Often perceived as the strongest instrument of globalization and supporter of economic liberalism, the other facet of the World Trade Organization brings its existence as an adamant global regime. For the concerned reason, Debi Barker and Jerry Mander have called WTO as a form of ‘Invisible Government’ in one of their publications for the International Forum on Globalization (IFG). China and Globalization: Behind China’s ready reaction to globalization with full potential of leading the global economy, thinkers consider an aspiration to supplant the existing super power of the world. But for China, globalization is a double edged sword since it brings forth both the threats and favours for world’s fastest growing economy. According to Peter Drysdale, it is because of China’s access to the global market that it has reached the first rank among the developing countries of Asia. Exposure to foreign market free of trade barriers has provided with a number of opportunities to enhance the business circle of Chinese companies. In a matter of two decades starting from 1978 to 1997, China doubled its status in terms of its capital gains by elevating to the tenth position from the twentieth rank in the world’s economy. This fact suggests that China’s excel in the international trade does not completely depend on its entrance in the WTO. In fact the country had embarked its way towards economic pre-eminence long before joining WTO. This means that China’s success though boomed by WTO had its very beginning with the economic globalization. Attitudes of Chinese towards Globalization: Just like any other existing phenomenon in the scene of human existence, globalization cannot be confined in a single frame of thought and any rigid point of view merely makes it a matter of perception rather than rationality. With both the negative and positive impacts of globalization for China standing clear, there are three types of attitudes existing among people regarding the relentless process of globalization. According to Charles Andrews, there people advocate and favour one of the three stands namely, Pro-globalization, Anti-globalization and Reformist Approach. 1: Pro-Globalization: The first group of people hold a positive view of globalization for China by measuring the country’s success in terms of strengthening economic position in the global market and increasing cognizance of the world about China. Lin Yifu, a professor of economics at the University of Beijing, is among such people who vision no challenge of globalization to China. Pro-globalists involve a group of liberal minded people who condones the risks of globalization in favour the opportunities it has provided. 2: Anti-Globalization: Contrary to pro-globalization, Anti-globalization rejects every bright angle of increasing globalization. It is because integration is a two way process. When China permeates foreign countries, these countries are equally permitted to invade China’s domestic market. As many fruits and cereals are cheaper in the global market as compared to that of China’s, when the exporters of these goods invade China they leave the country men (whose livelihood depends on the agriculture) at the edge of starvation Apart from such risks, the anti-globalists also take an account of translational terrorism by cross-border criminal activities and the proliferation of weapons. Certain events of recent past also favour such allegations against globalization. It s because of the cross border criminal activities and stalking that events like 9/11 trampled one of the most lucrative economic centres of the world. Anti-globalists belong to various walks of life with their opposition to globalization in terms of their field. For instance, many linguists across the globe talk about linguistic genocide and the overwhelming role of English as a lingua franca which is causing the death of many regional languages. In short, for the group of people who are propelled to anti-globalization, ‘globalization is nothing but a trap. Jumping into this trap would crush the whole domestic industry, agriculture, and service sectors. ’ 3: Reformist Approach: The reformists hold a balanced point of view towards globalization. With an over all positive attitude towards globalization, they believe that while the advantages of globalization are long term, the short term threats of globalization for China cannot be ignored. For them, at one hand globalization means increased financial gains, growth of domestic industry by competition with foreign companies and aggrandizing compatibility of China with the global community. At the other hand, they also bring under consideration the issues like growing unemployment as a result of declining industries facing foreign competitions and by widening the gap between classes by further lowering down the farmers and other such people to a still lower status. The threat to the farmer’s livelihood is clear in China that has over-emphasized the manufacture of non-agricultural products in the wake of the last few years. Consequently, innumerable farmers of China were left with their decline resulting from unemployment. China and World Trade Organization: â€Å"The progressive integration of China into the world trading system- spurred by its membership of WTO in 2001- has provided China with secure, open and predictable export markets. † According to the economists, behind the rapid rise of China in the global economy lies one key factor: the entrance of China in the World Trade Organization. The economic and financial analysts of global market base this opinion on the foundation that the major boom of China occurred after 2001 (the time when China joined WTO). In the words of David Dollar, the World Bank country director for China, â€Å"Since China joined the WTO, its exports have grown at an average rate of 29 percent per year. † It was in December 2001 that China (the sixth largest economy with a population of 1. 3 billion at that time) joined the World Trade Organization. Previously China had remained one of the twenty three contracting countries of the General Agreement on Tariffs and Trade (GATT). Impacts of WTO membership on China’s Economy: After its membership of WTO, China’s trade rate increased rapidly from 44% to 72% in 2006. It was after a foresight into the future that China compromised on a number of WTO policies in order to enter into the WTO. These were the conditions that apparently conflicted with China’s economy. According to Gregory C. Chow of Princeton University, three most salient conditions for China included: 1. Declining the tariff rates on the import of goods from foreign countries. 2. Being conducive in the practice of free trade by letting the foreign companies sell their products directly in the domestic market of China. 3. Establishment of improved telecommunication and finance industry for the sake of increased competition. Contrary to the analysts’ expectations, both China’s macro economy and micro economy did not suffer a set back after its entrance into the WTO since the net results proved to be favourable thereby compensating the scanty amount of losses. With a rapid growth of China’s exports, its increasing imports do not appear to be a threat for the country’s economy. Impacts of WTO membership on China: China’s acceptance to become the member of the World Trade Organization was not merely a matter of flourishing its economy but a reason for a series of the country’s aims. According to Wayne M. Morrison, China saw a potential of playing a major role in trade laws of WTO and indirectly practice an economic hegemony. In the contemporary world with flourishing business and finance, the economic stability is often seen as a measuring stick to mark the countries’ over all power. So, China’s increasing economic strength does not only suggest its financial stability but its potential to become the super power in future. Morrison also believes that another major goal of China behind the membership is to maintain the status of Most Favored Nation and permanent normal trade relations. Even if the World Trade Organization holds a stringent policy for equal treatment of all nations, the bigger nations with their dominating presence somehow benefit as compared to the under developed countries. Previously, these privileges were dominantly celebrated by the U. S. Impact of WTO membership on China Banking Industry: It is the overwhelming effect of WTO membership that it has left not a single institution of the country untouched. With almost seven years of WTO membership and business people facing free trade, China’s financial sector is now open to foreign banks. This has exposed the customers to a number of innovative and improved management mechanisms and services. In the words of Wang Zhaoxing of the China Banking Regulatory Commission, â€Å"The introduction of competition and strategic investors will be conducive to improving innovation, management and profitability of domestic banks. With considerable involvement of foreign banks into China, China’s leading banks including the Bank of China, China Construction Bank and the Industrial and Commercial Bank of China have emerged as trusted names in the international banking. Although appearing as a threat for smaller banks, such a scenario is highly favourable for a Chinese customer because in either way, they would get better services.

Discrimination Disabled People

Discrimination Disabled People Approximately 9 million of the worlds 650 million disabled people live in the UK. According to a recent report of the Department of Works and Pensions, even though 3.6 million of the disabled, (i.e. approximately 40% of the total disabled population) are between 19 and 59, only about a million (i.e. less than 30 % of them) are employed. (Berthoud, 2006) Compared to the existing employment rate of 76% (Berthoud, 2006) among the non disabled population, the figures for the disabled are staggeringly low and pose serious questions about British society. Despite the UK being among the first nations to sign the recent United Nations Human Rights Convention for Disabled People, the number of British adults claiming out of work disability benefits grew from 1 million in the mid 1970s to 2.5 million in the mid 1990s; (Berthoud, 2006) an ironical fact and a telling commentary on the gap between public policy and actual practice. Discrimination in the workplace, as well as outside, continues to unfortunately exist in Britain despite extensive and progressive legislation to combat the phenomenon. Work and pensions minister Anne McGuire recently stated that â€Å"Britains 10 million disabled people have had to endure a legacy of exclusion, inside and outside the workplace.† (Mulholland, 2005) 0733966 The last ten years have seen the progressive implementation of the requirements of the Disability Discrimination Act of 1995, and its enlargement in 2005, as well as the enactment of the Human Rights bill in 1998. The fact that these legislations, along with regular public debate and substantial research on the issue, have been accompanied by a significant increase in the number of unemployed disabled in the working age group (Berthoud, 2006) point to the existence of a social problem of significant dimensions, which whilst recognised, is far from resolution. Discrimination arises primarily from prejudice; it is an emotional response to perceived threats and discomforts that cannot be rationally justified. (Lang, 1998) Discrimination against the disabled, at work and outside, social researchers feel, is primarily a social problem. (Lang, 1998) Entrenched in the thought processes and attitudes of society, it owes its origins to historical, social, cultural, and economic causes. (Lang, 1998) Whilst most people appear to agree that discrimination against the disabled is abhorrent and has no place in modern societies, its continuance leads to concerns, both about the sincerity of such adopted positions, as well as about effective measures to reduce and eliminate the problem. Commentary The Disability Discrimination Act (DDA), 2005, defines disabled persons thus: â€Å"An adult or a child is disabled if he or she has a physical or mental impairment which has an adverse effect that is: substantial (not just trivial or minor); adverse; and long 0733966 term (lasting or expected to last for at least a year) on his ability to carry out normal day to day activities. People who have a disability within the definition are protected from discrimination even if they have since recovered.† (Disability Discrimination Act the rights of disabled people, 2007) Whilst disability can broadly be described as a condition or function that is felt to be significantly impaired compared to the usual standard of an individual of the concerned group, the term often refers to individual functioning and includes physical, sensory, cognitive, and intellectual impairment, as well as mental ailments and certain types of chronic disease. (Disability Discrimination Act the rights of disabled people, 2007) New provisions in the DDA (2005) have widened the definition of disabled persons to provide protection to people with cancer, AIDS, and multiple sclerosis, and removed the stipulation that mental illness must be clinically well recognised to be judged to be mental impairment. (Disability Discrimination Act the rights of disabled people, 2007) Although discrimination against disabled people has existed since historical times, the phenomenon has impacted pubic consciousness only during the last fifty years. (Barnes, 1991) The enactment of the Disabled Persons Employment bill in 1944, even though it occurred in response to the peace time needs of injured soldiers, marked the beginning of legislation on the issue. (Barnes, 1991) Whilst employment for the disabled, in the past, existed purely in the domain of charitable and voluntary organisations, the 1944 legislation made a concrete effort to tackle the problem by treating disabled persons as one group; it also addressed the question of their employment, provided a range of specialist services designed to find jobs for disabled 0733966 people, established a quota scheme, and institutionalised their legal rights to employment. (Barnes, 1991) Although the quota scheme made it mandatory for employers to fill at least 3% of their staff strength with disabled people, the initiative never really made progress because of lack of governmental commitment and the proclivity of employers to sidestep the provisions of the law. (Barnes, 1991) Confusion in policy making during the next few decades saw the introduction of various fuzzy and ill thought measures like inducements and subsidies to employers to take on disabled employees. (Barnes, 1991) Whilst policy measures for improving employment chances of disabled people, up to the 1990s, focussed more on persuasion and inducement of employers, the passing of the Disability Discrimination Act (DDA) in 1995 made it (a) illegal for employers to discriminate against disabled people in the course of filling vacancies, and (b) mandatory for them to provide certain conveniences to disabled staff. (Disability Discrimination Act the rights of disabled people, 2007) Key rights of disabled persons under the act include the right to fair employment, the right to access goods, facilities and services provided to the public, the right to have reasonable adjustments made to premises or workstations by employers, the right to let or sell land or property, and the right to education in any school, college, or institute. (Disability Discrimination Act the rights of disabled people, 2007) The enactment made acts of wilful discrimination, as evinced by treating disabled persons less favourably than others, (because of their disabilities), without reasonable justification, or failing to make reasonable adjustments for disabled persons without adequate reasons, illegal and liable for severe penalties. 0733966 The scope of the DDA (1995) was further enlarged by the DDA (2005), which added to the list of people covered under the scope of disabled, and included provisions that (a) made it unlawful for operators of transport vehicles to discriminate against disabled people, (b) made it easier for disabled people to rent property and for tenants to make disability-related adaptations (c) ensured that discrimination law covered all activities of public authorities, (d) protected disabled councillors against discrimination and (e) covered larger private members clubs and bodies that awarded general qualifications (like GCSEs and A Levels). (Disability Discrimination Act the rights of disabled people, 2007) The stipulations of DDA enactments reveal a strong shift from previous policies; whereas policy makers previously assumed that disabled people were significantly less effective than others in the workplace, and policies for improving employment prospects for the disabled depended upon persuasion and inducement of employers, current legislation accepts the fact that disabled people are subjected to unfair discrimination and exclusion by employers and service providers. They need to be treated equally, and their special requirements considered and provided for. Whilst the 1995 and 2005 DDA enactments, even though falling short of compulsion, make it obligatory for all employers and service providers to ensure fairer treatment of disabled people, they also confirm the presence of intense and blatant intolerance and discrimination in the British workplace against disabled people. Nothing illustrates the extent of existing discrimination, rather oppression, in the workplace in the UK better than a report prepared by Deborah Cohen and Karen Hebert carried by the 0733966 British Medical Journal (2004) on discrimination against disabled doctors by members of their own fraternity. â€Å"In a small qualitative study, disabled doctorsreported feeling isolated and stigmatised, and that there wasa lack of understanding and flexibility. Despite medicine beinga caring profession, medicine is not supportive or enabling,especially to those who do not conform to the normative perceivedstandard. One doctor with a disability said: ‘[You] would expecttolerance from doctors, but this is the worst group when dealingwith their own most people dont want to know medicinehas a `survival of the fittest style.† (Cohen and Hebert, 2004) If medical professionals, who are under Hippocratic Oath and have made conscious career decisions to work in areas that require compassion and understanding, are apt to have discriminatory attitudes towards the disabled, such attitudes will obviously be much stronger in the common population. Discrimination, as is common knowledge, exhibits itself in a myriad ways, and is felt most sharply by the people who experience it. For many disabled people it starts from before they were born. The Society for Protection of Unborn Children (2007) states that prenatal screening tests that indicate disabling conditions in unborn babies often lead to pressure on mothers to abort the children. Human embryos conceived in test tubes are examined for disabling conditions and thrown away if found to have disabling conditions. Newborn babies, particularly those with conditions such as Downs syndrome and spina bifida, are sometimes sedated and starved to death. Denial of food and water to those in  "Persistent Vegetative State† is common. (Fatal discrimination against disabled people, 2007) 0733966 The discrimination that evidences itself in the workplace is but an extension of various discriminatory practices that disabled people experience at school and in society as they grow up; these practices also often aggravate their condition and increase their discomfort in their working lives. An article in Socialist Review (1995) states that the majority of disabled people are in poorly paid jobs, and are far less likely to be employed compared to people without disabilities. Whilst both disabled men and women earn significantly less than others, their living costs tend to be significantly higher because of needs such as transport, clothing and facilities in the home. (Equal Access, 1995) It is estimated that two thirds of all disabled people live below the poverty line. Most disabled people earn far too little to buy their own houses. (Equal Access, 1995) Even though the article was published 10 years ago, current studies show little change in the situation on the ground. (Berthoud , 2006) The employment rate for disabled people continues to be much lower than that of people without disabilities, they earn less, and are far less likely to hold responsible positions. (Berthoud, 2006) Theories to analyse and explain discriminatory attitudes depend upon different models and thought constructs, most of which have emerged in recent decades. Whilst discrimination against the disabled has existed since historical times, social researchers believe that discriminatory attitudes hardened with the advent of industrialisation and capitalism. (Lang, 1998) The industrial revolution and the rise of capitalism put an end to agrarian societies, created the need for able bodied men to work in factories, promoted the rise of individualism, and marginalised disabled people as ineffective and unprofitable components of society, who needed to be segregated and cared for, rather 0733966 than integrated in the productive working class. (Lang, 1998) Whilst this line of argument, though widely accepted, does not explain the presence of discriminatory attitudes towards disabled people in societies that remained non-industrialised and primarily agrarian until well into the 20th century, the sudden redundancy of people with impairments in the working classes during the industrial revolution led to the participation of the medical profession in the issue. (Lang, 1998) The involvement of medical professionals, who were called in to categorise the type of impairment, led to the medicalisation of society and to the emergence of the Medical Model, the use of which continues even today. (Lang, 1998) The medical model assumes that (a) disability is a diseased state, (b) it is essentially an unfortunate individual problem that occurs on a random basis, (c) it is the responsibility of the medical profession to treat disabled people (d) disabled people are biologically and psycholo gically inferior to those who are able-bodied, (e) disabled people or their families cannot take decisions about their lives, and that (f) the medical profession should play a dominant role in deciding upon their lives. (Lang, 1998) Whilst discrimination against disabled people has existed from historical times and across societies, researchers feel that the issue was possibly aggravated immensely in the UK by the industrial revolution, the growth of capitalism and the dominance of the medical model. Social attitudes towards disabled people hardened during the 18th, 19th and much of the 20th century and developed into deep rooted prejudice, which evinced itself in various ways of discrimination and oppression, and led to the imposition of great difficulties on disabled people. (Lang, 1998) Thompson, in 0733966 2001, provided a PCS model that attempts to explain the complex nature in which inequalities, prejudice and discrimination operate to impact the lives of individuals, groups and communities. (Thompson, 2001) Thompson argues that three interlinked levels reinforce discrimination and oppression within society. These operate at the Personal, Cultural and Structural levels and mutually reinforce each other to create extensive and deep rooted biases against people. (Thompson, 2001) At the personal level this relates to individual views and can evidence itself through patronising behaviour towards the disabled, feelings of physical and intellectual superiority, and dislike for the different physical appearances of people with impairments. At the cultural level, people can share common beliefs, (accentuated by the dominance of the medical model) regarding the physical and psychological inferiority of disabled people, along with related feelings about their incapability in handling their liv es, and the need to institutionalise and treat them separately. Structurally discrimination can evidence itself through a myriad of excluding and disempowering conditions like the preponderance of escalators rather than lifts at tube stations, the low representation of the disabled at the workplace, the lack of textbooks for blind people, the presence of separate schools for disabled children, and the widespread lack of facilities for disabled people at pubs, cinemas, amusement parks, airports, railway stations, and even polling booths. Recent years have seen some change in these attitudes and led to the development of the Social Model, which, in contrast to the Medical Model argues that disabled individuals are as much part of mainstream society as able bodied individuals and social obstacles â€Å"like inaccessible buildings, unusable transport systems as well as 0733966 pejorative social attitudes, prejudice and institutionalised discrimination †¦ are the real concerns of disability.† (Lang, 1998) Disability, in the social model is seen to arise from socio-cultural rather than biological causes; it is imposed on existing physical impairments through isolationist and excluding attitudes, behaviours, and policies and amounts to oppression. (Lang, 1998) Conclusion Whilst discrimination and oppression against disabled people in the workplace continues to occur, recent legislation aims to level the playing field by ensuring that employers and service providers do not adopt discriminatory attitudes towards the disabled, and apart from treating them at par with able bodied people take cognizance of their needs and provide for the same. The DDA enjoins employers and service providers, namely companies and organisations that provide goods, facilities, and services to the public, for example banks, hospitals, local authority services, cinemas, railway and bus stations, shops, hotels, restaurants, football grounds, public parks, and private education to make reasonable adjustments to cater to the needs of disabled people, and service users have the right to approach the legal and official machinery if such needs are not met. Social workers and practitioners, despite their education and profession are vulnerable to PCS factors and need to ensure that they approach the issue on the basis that the disabled, while being different, are part of mainstream society and need help and assimilation, not pity. Current legislation calls for the active involvement of social workers in assessing the needs of disabled people and studies indicate that responses 0733966 of social workers are influenced by a number of variables and often differ in assessing the needs of service users. Understanding the perspectives of service users is essential for assessing their actual needs. (Noe, 2007) â€Å"Social workers will have to be flexible without losing focus, take cognizance of the views of disabled people, be theoretically informed, be ready to challenge and change existing ideas and practices, analyse the oppressive nature of organisational culture and its impact on practice, include continuous reflection and evaluation of practice, have multidimensional change strategies, which incorporate the concepts of networking, user involvement, partnership and participation, and analyse the issues of power, both personal and structural.† (Noe, 2007) The contribution of disabled people to the workplace, especially in the context of an ageing society, can be immense and their inclusion will not just bring in the benefits of diversity but also add to organisational skills and competitive advantage f organisations. Whilst enacted laws will no doubt help in bringing in assimilation and integration, real progress will occur only with the proactive support of employers, service providers and social workers. These include making adjustments to premises, allocating some of the duties of disabled persons to others, altering working hours, acquiring or modifying equipment, providing good quality training and supervision, not refuse to provide services, and change existing policies and procedures to make them disabled-friendly. 0733966 Businesses would be well served by conducting access audits and involving disabled persons in recruitment, selection, training, and assimilation processes. Keeping disabled people out of workplaces, and refusing them to give them their due rights makes bad social and business sense because even as society loses out on their contribution, in exchange for some very small cost and adjustment issues, it denies them the opportunity to live meaningful and dignified lives. Nine out of seventy million Britishers are disabled; the able bodied need to realise that even one road accident or a multiple sclerosis attack could make them disabled, and whether that would be good enough reason for excluding them from the rights and benefits available to other citizens. 0733966 References Barnes, C, 1991, Chapter 4, Disabled people in Britain and Discrimination, Retrieved November 16, 2007 from http://www.leeds.ac.uk/disability-studies/archiveuk/Barnes/disabled%20people%20and%20discrim%20ch4.pdf Berthoud, R, 2006, The employment rates of disabled people, Department for Work and Pensions, Retrieved November 16, 2007 from http://www.dwp.gov.uk/asd/asd5/rports2005-2006/rrep298.pdf Cohen, D, and Hebert, K, 2004, Equality and diversity in the workplace, BMJ Career Focus, Retrieved November 16, 2007 from careerfocus.bmjjournals.com/cgi/reprint/329/7467/116.pdf Conaway, J, 1999, September, Enabling the Disabled, Americas (English Edition), 51, 52 Conniff, R, 1996, Banishing the Disabled, The Progressive, 60, 20+ Davis, K, 1996, The social model of disability and its implication for language use, Derbyshire coalition of disabled people, Retrieved November 16, 2007 from www.saifscotland.org.uk/documents/SocialModelLanguage-newlogo.pdf Disability and Access Issues, 2004, Systems Concepts, Retrieved November 16, 2007 from www.system-concepts.com/articles/article0054.html Disability Discrimination Act the rights of disabled people, 2007, Shaw Trust, Retrieved November 16, 2007 from www.shaw-trust.org.uk/page/6/91/ 0733966 Equal Access, 1995, Socialist Review, Retrieved November 16, 2007 from pubs.socialistreviewindex.org.uk/sr183/stack1.htm Exploring anti-oppressive practices, Thompsons PCS Model, 2002, Student Youth Work Online, Retrieved November 16, 2007 from youthworkcentral.tripod.com/aop_pcs.htm Fatal discrimination against disabled people, 2007, Society for the Protection of Unborn Children, Retrieved November 16, 2007 from www.spuc.org.uk/about/no-less-human/discrimination Hirst, M, Thornton, P, and Dearey, M, 2004, The employment of disabled people in the public sector, University of York, Retrieved November 16, 2007 from http://www.leeds.ac.uk/disability-studies/archiveuk/Thornton/Employment% Lang, R, 1998, A critique of the disability movement Asia Pacific disability rehabilitation journal, Vol. 9, 1, Retrieved November 16, 2007 from www.dinf.ne.jp/doc/english/asia/resource/apdrj/z13jo0100/z13jo0103.htm Matsell, G, 2006, Attitude towards disability needs to change, Nottinghamshire County Teaching, Retrieved November 16, 2007 from http://www.nottinghamshirecountyteachingpct.nhs.uk/EasySite/lib/serveDocument.asp?doc=12154pgid=9876. Mulholland, H, 2005, Prejudice still blocking disabled peoples path to work, Society Guardian, Retrieved November 16, 2007 from www.guardian.co.uk/society/2005/may/25/disability.equality Noe, S. R, 2007, Discrimination against Individuals with Mental Illness. The Journal of Rehabilitation, 63(1), 20+ 0733966 Russell, M, and Malhotra, R, 2002, The Political Economy of Disablement: Advances And Contradictions, Socialist Register, Retrieved November 16, 2007 from www.zmag.org/content/Miscellaneous/russell_socreg.cfm Rocco, T, 2001, The invisible people, disability, diversity, and issues of power in adult education, Retrieved November 16, 2007 from https://idea.iupui.edu/dspace/bitstream/1805/414/1/Rocco%20T%20.pdf The Rights Stuff; Can Disabled People Ever Get a Really Good Job? Barney Calman Meets a Tireless Campaigner with a High-Powered Career Who Is Determined to Help Others Overcome Their Disadvantages, 2005, May 31, The Evening Standard (London, England), p. 1 Thompson, N (2001) Anti-Discriminatory Practice, Third Edition, London: Palgrave Tregaskis, C, 2004, Constructions of Disability: Researching the Interface between Disabled and Non-Disabled People. New York: Routledge UK signs up to UN disability rights convention, 2007, Managing Diversity, Retrieved November 16, 2007 from www.managingdiversity.co.uk/news_article.php Welcome to The United Kingdoms Disabled Peoples Council (UKDPC) 123, 2003, BCODP, Retrieved November 16, 2007 from www.bcodp.org.uk

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.

The Human Brain :: essays research papers

INTRODUCTION The human body is divided into many different parts called organs. All of the parts are controlled by an organ called the brain, which is located in the head. The brain weighs about 2. 75 pounds, and has a whitish-pink appearance. The brain is made up of many cells, and is the control centre of the body. The brain flashes messages out to all the other parts of the body. The messages travel in very fine threads called nerves. The nerves and the brain make up a system somewhat like telephone poles carrying wires across the city. This is called the nervous system. The nerves in the body don't just send messages from the brain to the organs, but also send messages from the eyes, ears, skin and other organs back to your brain. Some nerves are linked directly to the brain. Others have to reach the brain through a sort of power line down the back, called the spinal cord. The brain and spinal cord make up the central nervous system. The brain doesn't just control your organs, but also can think and remember. That part of the brain is called the mind. PROTECTING THE BRAIN Twenty-eight bones make up the skull. Eight of these bones are interlocking plates. These plates form the cranium. The cranium provides maximum protection with minimum weight, the ideal combination. The other twenty bones make up the face, jaw and other parts of the skull. Another way the brain keeps it self safe is by keeping itself in liquid. Nearly one fifth of the blood pumped by the heart is sent to the brain. The brain then sends the blood through an intricate network of blood vessels to where the blood is needed. Specialized blood vessels called choroid plexuses produce a protective cerebrospinal fluid. This fluid is what the brain literally floats in. A third protective measure taken by the brain is called the blood brain barrier. This barrier consists of a network of unique capillaries. These capillaries are filters for harmful chemicals carried by the blood, but do allow oxygen, water and glucose to enter the brain. THE DIFFERENT SECTIONS OF THE BRAIN The brain is divided into three main sections. The area at the front of the brain is the largest. Most of it is known as the cerebrum. It controls all of the movements that you have to think about, thought and memory.

How to Change Oil in a Car Essay -- Car Driving Changing Oil Process E

How to Change Oil in a Car Owning a car is usually a significant investment for an individual. Changing the oil on your car plays an important part to help keep it functioning at peak performance and to ensure that your vehicle last for many miles. You might wonder how often does the oil need changing. Well, manufactures advise that the oil is changed every 3,000 miles or every three months, whichever occurs first. Changing the oil is not an extremely difficult task, but it is always good to have someone else there, who has done this before, to help if needed. I would also suggest finding an outfit you wouldn’t mind getting dirty and a pair of rubber gloves to keep your hands clean. The key to keeping any task, especially this one, flowing smoothly is gathering all the materials so they are within reach. Having the materials near helps the process go by quickly, for you are not constantly stopping to search for materials needed at that time. First, you need to figure out what type of oil your car uses and how many quarts of oil are needed. This information can be found in your owners manual along with the type of oil filter your car takes. It is an essential step because there are many different types of engine oil and it is important to use the correct type. Same rule applies to your oil filter. There is a specific oil filter designed for each car. Can’t find the owners manual? Run to your local auto parts store and they can look it up for you. While you’re there, you can pick up your oil and oil filter. Also needed for the project is an adjustable wrench or a socket wrench, and an oil filter wrench. A jack along with two jack stands comes in handy when having enough room to work under the car. Wheel blocks are go... ...o do this, pull out the dipstick, wipe it clean on a rag, and reinsert it. Remove the dipstick again and check that the oil level reaches correct marking (full). If not put more oil in until the oil level is correct. Almost done! Remove the drain pan and transfer the old oil into the containers, using the funnel to avoid spills. Dispose of the used oil properly. Take the used motor oil to a local service or repair shop to take it in and have it recycled. Use the jack to raise the car back and remove the jack stands. Again, slowly lower the car down to the ground. Remove the wheel blocks, for they are no longer needed. Wipe up tools and put them away. Remember to write down your milage and date so you will remember when your car is due for the next oil change. That is all there is to it. You now know how to change the oil on a car and it was not that difficult.

Parents of Pre-term Infants Essay -- social workers, parental stress,

Article Review One The first article, Parents of Pre-term Infants Two Months after Discharge from the Hospital: Are They Still at (Parental) Risk? (Olshtain-Mann, O. & Auslander, G. K , 2008), describes a study in Israel that was designed to gain further understanding of † the emotional state and functioning of parents of pre-term infants, after an initial period of adjustment following the infants’ discharge from a Neonatal Intensive Care Unit (NICU)†. Specifically, this study compared the stress levels of parents and self-perceptions of competence as parents among mothers and fathers, two months after discharge of their babies from the hospital. The study compared parents of pre-term babies with parents of full-term babies. A target group of 80 pairs of parents of pre-term babies and a non-matched comparison group of 80 pairs of parents of full-term babies were interviewed for the study. Respondents were selected as follows: All couples (both mothers and fathers) in both groups were Hebrew speaking. The target group had pre-term infants who were hospitalized in the NICU of any of three hospitals in Jerusalem during 2001-2002. These premature babies weighed less than 3.85 pounds and were born in the 36th week or earlier. All were treated in the NICU for one week or more. According to the article, exclusions included parents of children who were not expected to survive or those who had congenital abnormalities. Parents of the full-term babies had infants who were born in the same time period, and in the same hospitals, as the target group. All babies in both groups were singletons. The interviews were conducted by social workers and followed a specific protocol. A further questionnaire was completed by both mothers and fa... ...e employed to develop programs that will offer support to the new parents of higher risk children. Works Cited Olshtain-Mann, O. & Auslander, G. K. (2008). Parents of pre-term infants two months after discharge from the hospital: Are they still at (parental) risk? Health & Social Work, 33(4), 299-308. Retrieved from http://search.proquest.com/docview/210554738?accountid=8289 Pierrehumbert, B., Nicole, A., Muller-Nix, C., Forcada-Guex, M., Ansermet, F. Parental post- traumatic reactions after premature birth: implications for sleeping and eating problems in the infant. Arch Dis Child Fetal Neonatal Ed 2003;88:5 F400-F404 doi:10.1136/fn.88.5.F400 Dacey, J., Travers, J. & Fiore, L. (2009) Human Development Across the Lifespan. (7th ed). New York, NY: McGraw-Hill Higher Education. Cogburn, N., Cogburn, N. personal communications, April 5, 2014.

Reaction Paper: Made in Dagenham Film Essay

In the film that we’ve watched entitled Made in Dagenham, we have seen how powerful strikes can be. It is done so that the rights of the workers will be upheld, and that, only upon compliance of the Legal Requirements may it be declared a valid strike. Many are the reasons why workers would engage in such an activity, one of which was the discrimination of gender which the film presented. We have also seen in the film how it would take one brave union leader to lead a strike in upholding the rights of the workers and that engaging in a strike would require sacrifice in the part of the striking employees since they are not entitled to payment of wages for unworked days during the period of the strike. We have seen the struggles they had between their families during those days. Also, the film showed an application of the valid ground for strike or lockout, that is, strike should be a means of last resort after they have exerted all efforts to resolve the unfair labor practices. It was seen in the film when the two women representatives had a meeting with the mediation board in resolving the discrimination of gender by paying the female workers lower wages than the male workers. What is most amazing was that the 1968 Ford Dagenham strike led to the establishment of the Equal Pay Act in 1970, which banned the discrimination on pay and working conditions between men and women.

Confucianism and Legalism

Confucianism and Legalism Confucianism and Legalism were two philosophies developed by scholars as solutions to a period of disorder in China. Confucianism and Legalism are similar in that both originated during the Chinese Classical Period; however, they are different in government because Confucianism focuses on having an orderly, respectful, and successful ruler, while Legalism focuses on having an forceful and omnipotent ruler.In addition, education is extremely important in Confucianism, as opposed to the Legalist belief that people should never gain much knowledge. Both Confucianism and Legalism were developed in China during the Classical Period as solutions to bring back peace and harmony to the area. After the decline of the Zhou dynasty, there was a breakdown of social order (The Period of Warring States), so Chinese scholars and philosophers looked for ways to bring back a state of order and peace.Two different schools of thought, Confucianism and Legalism, developed as wa ys to move China out of chaos and help it return to stability. Another philosophy, Daoism, is similar to Confucianism and Legalism because it was also developed during the Classical Period in China as a solution to the disorder. The styles of governing found in Confucianism and Legalism differ greatly because Confucian government focuses on leading by example, while Legalist government focuses on having an all-powerful government in order to make sure people do not disrupt society for their own gain.Confucians believe that a ruler must be orderly, respectful, and successful in order for his subjects to obey him. This idea is due to their belief in The Five Relationships, one of which is between ruler and subject stating that subjects shall obey their ruler as long as the ruler respects the subjects. Legalist and Confucian beliefs are different on this matter because Legalists think that a ruler can do whatever he wishes regardless of his subjects, while Confucians value respect and devotion throughout society.They believe that there must be an all-powerful and forceful government in place to control society. The reason they think this is because they believe that humans are selfish in nature and that their desires bring about chaos and disorder in society. The views of Confucianism and Legalism on education are very different in that education is very important in Confucianism, while Legalism tries to restrict learning as much as possible. Confucianism deems education as the most important thing a person can have.This is because the Confucian social order – differing from the Legalist social order that focused mainly on ancestry – was not specifically based on birth, but on education as well; the more educated a person was the higher their status could be. However, Legalists believed that anyone or anything that opposed the emperor must be controlled by censorship. Those who opposed the emperor were punished or killed, and works that expressed op position were destroyed. The reason for these actions is that the powerful emperor did not want his reputation to be impaired by other’s â€Å"selfish acts.Confucianism and Legalism are both similar in that they developed at the same time in China; however, they are different in that in order to control society Confucians believe in governing by example, while Legalists believe in governing by force and power. Additionally, Confucianism and Legalism differ in that Confucianism values education to the highest degree, whereas Legalism tries to limit the knowledge of society. Both of these Classical Period philosophies were built up in order to pose as solutions to a period of disorder in China.

Youth Justice in 2011 is tougher on crime than on the causes of crime.

Introduction The aim behind this essay is to ascertain the stance adopted by the UK in terms of how governmental and judiciary authorities deal with the problem of juvenile crime. In order to gain a fuller understanding of this it would be of interest to compare the perspectives of two different political leaders and how they affected the way that juvenile crime was dealt with by authorities. On one particular weekend in August 2011 thousands of rioters took to the street and ransacked high streets in London, Manchester, Croydon and Nottingham. The original cause of the rioting was due to a shooting in Tottenham by police but it seemed to spread over the capital and on to other major cities. Shops were looted and others were burnt down over the course of a week. As a result of this, David Cameron was quick to ascertain what the causes of these riots could be. In a press conference, he suggested that: Social problems that have been festering for decades have exploded in our face†¦.Our security fightback must be matched by a social fightback (Cameron: 2011) Such was the stance eventually taken by the Coalition government as a response to the riots. A similar statement had been famously stated by Tony Blair fourteen years earlier where he specified in his election speech that Labour believed: ‘in personal responsibility and in punishing crime, but also its underlying causes – so toughon crime, tough on the causes of crime’ (Blair: 1997). However, the question remains as to whether these two politically differing views really are so different from each other. The rhetoric seems to be the same. That is, in order to be tough on the crime that it would be necessary to discover the root cause of the crime committed. The question has to be asked as to how far the existing legislation go in achieving that. According to a recent governmental report on the Youth Justice Service, ?800 million was spent on dealing with young people over the previous twelve years. Also, while 10% of that figure was spent on prevention, approximately 90% was spent on actually dealing with the offending behaviour (Soloman and Garside: 2008). Critics had seen this as a symptom of what had been wrong with Labour’s policy regarding the Youth Justice system. Indeed, the same criticism can and has been levelled at the Coalition government judging by their initial reaction to the 2011 London riots. David Cameron famously condemned the riots as being caused by pure criminality and nothing else. It was only after the initial reaction that the Government had stated that a ‘social fightback’ (Cameron: 2011) was needed as much as the ‘security fightback’ was. However, the Government’s initial reaction was soon mirrored by other members of the public and there was seen to be a lack of analytical reaction from anybody apart from a few. According to Ohana and Otten (2011): Except among a few youth experts and political commentators on the so-called ‘left’ there was little mention of or analysis involving the racist shooting that triggered the violence in the first place, or the desperate condition of the neighbourhoods in which many of the young people who rioted live†¦.Most importantly of all, there was next to no mention of the fact that whole generations of young people have simply been abandoned to the elements by an uncaring state, unwilling to see its own responsibility in creating the conditions that have made such events possible (Ohana and Otten: 2011: 244). This view corresponds with other views which also specify that it ought to be no surprise that the media and public reaction to the riots were non-analytical in their scope: Hughes (2011) specifies that: It is of little surprise that the perceptions of the public appear to resemble those presented by the media and politicians. Rather than the official crime figures, it is the stereotyping and emotive headlines that seem to have the greatest influence.’ (Hughes: 2011: 190) On the surface, this may appear to be an obvious statement to make. After all, it could be argued that the public’s reaction to the riots were understandably affected by the media coverage both during and after the riots took place.However, critics were also understandably concerned that the Government had employed a kneejerk reaction but then delayed in deciding exactly what was to be done about it (LSE and The Guardian: 2011: ‘Reading the Riots’) There was a similar response to crime in general by the Labour opposition before they took power in 1997. Blair’s Labour had responded to a resurgence in crime on the streets at the time. According to Raine and Keasey (2009), they had attempted to address the problem of crime on the streets by attempting to get at what they perceived to be the source. Numerous programs were suggested and installed once they got into power, including Surestart centres and the New Deal for the unemployed. Raine and Keasey (2009) suggested, however, that these measures only went so far in addressing the issue (Doolin: 2009: 126-127) of youth crime. It would seem that this also backs up the figures quoted earlier regarding the percentage of money spent on prevention (10%) as opposed to the money spent on catching, trying and detaining criminals (90%). It could be argued that the amount of money spent on each reflects on either the priority given to prevention of crime of respective government s or on an increased criminality in the general populace. Again, this is a stance that is maintained by Sanders (2011) who suggested that because New Labour were essentially ‘governing through ASB (anti-social behaviour)’ that there was: An ever-increasing share of a decreasing government budget being spent on criminal justice, prison and police in particular (Silvestri: 2011: 12) This could be argued to show that New Labour at the time were more willing to spend money on surveillance of crime and criminals but they were not always willing to pay for maintenance of prisons, supply of police officers and the infrastructure of the criminal justice system. However, there was much emphasis from the New Labour government on focussing upon the youth which, according to Coles (2012), had only been a focus for different governmental departments pre-1997.Coles (2012) states that the Blair administration was the first to have a Ministry and department (Social Exclusion Unit) specifically for young people to address the NEET problem (Alcock et al: 394) and thereby address the problem of anti-social behaviour. It was for this reason that the Connexions service was set up Furthermore, the same could be said for the Coalition’s policies regarding criminal justice. Austerity measures were talked up as being the reasons behind the cuts before the riots. However, it could be argued that some of the cuts regarding youth justice and its appendages were made too harshly. Those things that matter to individuals such as education and health are being cut back and this in turn has triggered off the mentality that was inherent in the riots. According to Will Hutton, as quoted in Ohana and Otten(2011),: We are arriving at a major turning point in our national life. It is not enough to talk about being tough on crime and the causes of crime. We need an entire root and branch reshaping of our economy and society – where both rewards and punishment are judicious proportional and deserved, and all within a revived and larger understanding of fairness†¦.We need good capitalism and the good society that accompanies it (Ohana and Otten: 2011: 245) It remains to be seen whether this present Coalition government is going to do anything about the ‘root and branch’ causes behind youth crime in general and last year’s riots in particular.The mixed messages given out by the Government seems to indicate that they will be just as tough on the causes of criminality as they will be on criminality itself. Given the track record of the previous government regarding equality of expenditure between the punishment of crime and the prevention of it, this Coalition government may have a job on their hands in balancing the two. Reference List Blair, T (1997), ‘New Labour because Britain deserves better’, The 1997 New Labour Manifesto, Available at http://www.labour-party.org.uk/manifestos/1997/1997-labour-manifesto.shtml Cameron, D, (2011), ‘PM’s Speech on the fightback after the riots’, Monday 15th August 2011, Available at http://www.number10.gov.uk/news/pms-speech-on-the-fightback-after-the-riots/ Coles, B (2012), ‘Young People’, IN: Alcock, P, May, M, Wright, S, (2012), ‘The Student’s Companion to Social Policy’, 4th Edition, London Hughes,(2011) Ohana, Y and Otten, H, (2012), ‘Where do you stand?: Intercultural Learning and Political Education in Contemporary Europe, Wiesbaden, Springer Fachmedien, Germany Raine, J and Keasey, P (2010), ‘Introduction: The Changing Politics of Law and Order’, IN: Doolin, K et al (ed.) (2010.), ‘Whose Criminal Justice?: State or Community?’, Waterside Press, Hook, Hampshire, England Rusbridger, A, (2011), (ed.), ‘Reading the Riots: Investigating England’s summer of disorder’, The Guardian, The London School of Economics and Political Science, Accessed at http://www.guardian.co.uk/uk/interactive/2011/dec/14/reading-the-riots-investigating-england-s-summer-of-disorder-full-report Sanders, A (2011), ‘What was New Labour thinkingNew Labour’s approach to Criminal Justice’, IN: Silvestri, A (ed.), (2011), ‘Lessons for the Coalition: an end of term report on New Labour and criminal justice.’ Centre for Crime and Justice Studies, The Hadley Trust, London Soloman E, and Garside, R, (2008), ‘ Ten Years of Labour’s youth and justice reforms: an Independent audit, Centre for Crime and Justice Studies, The Hadley Trust, London Available at http://www.crimeandjustice.org.uk/opus647/youthjusticeaudit.pdf

Louis Xvi of France and Napoleon

The â€Å"little Corsican† http://www. pbs. org/empires/napoleon/n_time/html/page_2. html# Click on date, then if you want more information click on the event (will take you to event-specific pages) 1. Where and when was Napoleon born? 2. What did he do in October, 1795? And what title did he receive? 3. Under Napoleon as general, the French fought a prolonged war in 1795-6 with whom? (click on specific battles/victories to find out) http://www. pbs. rg/empires/napoleon/n_politic/people/page_1. html Use the arrows the bottom of the screen to navigate the page and move forward when you are ready. 4. Read Napoleon’s quote from Wolloch (at bottom). What was so appealing about Napoleon? What did he offer? 5. What agreement did Napoleon sign with the Pope in 1801 and what did it say? 6. What was the Civil Code? 7. What did Napoleon do in 1802 to give himself more power? 8. What happened on December 2, 1804?Considering the French Revolution and what happened to Louis XVI, why is that ironic? 9. According to Bertaud (in red), why was it important that the Pope came to Paris for the ceremony? Finally, a kingdom as tiny as his ambitions were great. http://www. channel4. com/history/microsites/H/history/guide18/part01. html 10. Click on the Battle of Trafalgar. a. Who was the British leader in this naval battle and what happened to him? b. Who won the battle and what was the significance of the outcome for Napoleon? 1. What did Napoleon do on June 24, 1812 and why is that his â€Å"biggest mistake†? 12. Britain, Russia, and Austria defeat Napoleon and take Paris in 1813. What is Napoleon’s fate in 1814? 13. What is the goal of the Congress of Vienna? 14. Where did Napoleon’s final battle take place? 15. Who was the English commander at the final battle? 16. When and where was Napoleon exiled for the second time? 17. Why did the people of France give Napoleon a second chance after his exile?

Planning and Development - 1 Essay Example | Topics and Well Written Essays - 2000 words

Planning and Development - 1 - Essay Example He aimed at limiting the number of people moving from rural or small towns to major cities, he lamented that such migrations led to overpopulation in major cities, which in turn compromised accommodation and other social amenities. He also proposed that each rural district was to have a single garden town managed by private corporations. This would enable the middle or low class individuals in industrial estates have better residential spaces rather than staying in a dormitory suburb that could barely accommodate 30,000 people. It is worth clarifying that Howard was not a designer, he only did drawings which were clearly labeled ‘diagram only’ to avoid confusions. He stated in his book that such drawings would only be called plans after the site is already selected. And the drawings portrayed his personal beliefs on how a good city should be developed, but he incorporated his engineering and architectural skills in his thoughts (Howard, 1898). He tried to convince commer cial developers that his idea was both economical and socially feasible. He later found Town and Country Planning Association that incorporated environmental conservation principles in construction designs and implementations. He combined efforts with Henry Harvey and co-partnership housing movement which attracted sufficient funding to start Letch worth Garden city in the northern part of London. Later Welwyn Garden city was started, immediately after World War II. His fame increased when he partnered with German architects to produce more human or social friendly designs in the residential construction sector. Germans also adopted the garden city plans and constructed one in Hellerau. Howards plans were used in several parts of developed nations. However, his idea was greatly opposed my some reporters due to some reasons. This work would discuss Times reporters objecting Howards planning ideas due to some reasons. Part 1: Limitations of Howard’s plans The times reporter tho ught Howard never included a population increase in his idea. Population rise is a common or natural phenomenon that should be incorporated into any project plan meant to serve human needs. The reported specifically argue that a single garden city can only handle about 32,000 people. This number is likely to be exceeded when more people migrate from rural to industrial estates in search of employment; furthermore, the industries are also likely to expand their operations to absorb more workers in both the companies and industrial estates. The reporter further argues the beauty of a residential estate is to accommodate all people in need and not the aesthetic beauty as taught by Howard. The reporter gives an example of Parkland and North Adelaide developments that were ruined by population overspill. From his drawings, Howard only focused on structures but nothing to do with the management both liquid and solid domestic wastes. In other words he only incorporated the engineering and architectural principles without considering the aspects of public health. The reporter laments that a normal human must produce some wastes that must be well managed for human health purposes. Howard plans need some amendments that would indicate the respective positions or locations of washroom facilities. The reporter who must consult some engineers, architectures and public health officers argue that it is recommended that a wash room should be placed some meters away from