How Media Images Promote Body Dissatisfaction - 1364 Words

Many people in modern culture have developed what has been termed a normative discontent with their bodies. Women are particularly vulnerable to this development of body dissatisfaction, which has been shown to create numerous negative heath issues. These health issues are a direct result from trying to achieve the unrealistic ideal image that media has created. This idea on how the body should look floods modern media and women are discriminated upon if they are unable to meet these strict physical requirements. However, unknown to the masses, the majority of the physical characteristics portrayed are achieved from digital enhancement and not only the product of weight loss. It is my goal within this paper to discuss the population is†¦show more content†¦Body image also stems from cultural messages. For example, in Polynesian culture, bigger once meant being healthier and stronger. In a landmark 1998 study of girls in Fiji, Harvard researchers demonstrated how the introduc tion of television contributed to dramatic increases in eating disorders over a three-year period. In a culture that once valued a healthy, robust physique, girls began viewing themselves as fat, going on diets and feeling depressed about the way they looked. After three years, 74 percent of Fijian teenage girls described themselves as too fat. Those who watched TV three or more nights a week were 30 percent more likely to go on a diet than their peers who watched less TV. Pressure to fit in As a society, we are constantly trying to better fit into the mold media has created that has successfully removed individuality and uniqueness from our world. College Two studies and results found However, this trend has been created though false representations of the human physique that developed an unattainable depiction of what the human body should look like. Many studies tend to focus on the overall effect media have played on the creation of body image issues. Negative body has been thought by many to only be a significant problem in western cultures but it is now becoming an epidemic in many European counties such as the UK. Dissatisfaction and eating disorders levels have been believed to mirror that such asShow MoreRelatedEssay about Movie Icons1614 Words   |  7 Pages Back then, the ideal female body is by having a smaller mid-section (e.g. hourglass ideal/corsets). Marilyn Monroe’s tiny waist and seemingly large bust line triggered female fans to start to engage more on physical activities. The outburst on slender-looking portrayal of body-image began in early 1960s (e.g. Fashion icon, Twiggy). Most western societies experience enormous pressures on individuals to conform and achieve the thin-ideal. This influence by mass-media affects just about anyone includingRead MoreSocial Media And Its Impact On Society1224 Words à ‚  |  5 Pages Social media is a variety of platforms provided to the public as a medium for expression and communication. Seemingly, social media could be viewed as a positive contribution to society, but one must consider the underlying effects of society. Many of us don’t take into account the role that social media plays in the way we perceive things, think, and live our lives. Social media plays a critical part in societal norms. â€Å"Social norms are rules of conduct that governs interactions among individualsRead MoreThe Effect Of Body Image On Adolescent Girls1427 Words   |  6 PagesAccording to a study on body image 42% of first to third grade girls want to be thinner (Collins,1991). This presents a dilemma to parents and educators, as adolescent girls are becoming increasingly concerned with their body image, and have been led to unhealthy practices in their desire to be thinner. Research into this showed that as much as 57% of adolescent girls engage in harmful practices suc h as fasting, self induced vomiting, or diet pills (Boutelle et al, 2002).This occurs as a result ofRead MoreThe Medias Influence on Adolescent Women1392 Words   |  6 PagesEvery day adolescent women are being influenced and affected by the media. The media includes anything from magazines, television shows, billboards, radio advertisements, commercials, newspapers and more. Through the media, women are being exposed to all forms of advertisements, including images that display misleading figures of women. These advertisements do not feature women with large hips, wide shoulders, lengthy arms or fuller figures. Instead, the women found on the front pages of magazinesRead MoreThe impact of medias representation of ideal body size on attitudes towards own body image952 Words   |  4 Pagesthat the Medias overwhelming representation of thinness has a large contributing factor towards young women’s attitudes of their own body weight dissatisfaction (Jacobi Cash‚ 199 4). This dissatisfaction stems from discrepancies between the accepted standard of female body image repeatedly shown in today’s media and their own bodies leading to the formation of attitudes that their own weight is not adequate. For example, a meta-analysis comparing the results of 25 studies that presented media imagesRead More The Medias Influence on Eating Disorders Essay example1100 Words   |  5 Pagesfrom factors including physical, psychological, interpersonal, and social issues. Media images help define cultural definitions of beauty and attractiveness and are often acknowledged as one of the factors that contribute to the rise of eating disorders (NEDA). The National Eating Disorders Associations website, The Effect of the Media on Body Satisfaction in Adolescent Girls, The Medias Influence on Body Image Disturbance and Eating Disorders, and Dieting Behaviors, Weight Perceptions, andRead MoreSocial Media And Its Effects On Society1167 Words   |  5 Pagesth eir phones, texting friends, snapchatting their buddies, and on any social media site that they deem entertaining. Over the past 10 years social media has taken over, and has taken teens away from the real world and putting them behind a screen. Social media, a hot and relatively new commodity, is used by all ages. To understand this topic that will be discussed, social media needs to be defined. Most forms â€Å"of social media are electronic, and allow people to communicate and interact with one anotherRead MoreImpact Of Advertising On Female Identity Formation1592 Words   |  7 PagesIdentity Formation What does it mean to be beautiful? For the advertising industry, the standard of being beautiful is perfection. American culture is highly concerned with beauty. From magazine to television advertisements, women are bombarded with images of perfection—perfect figure, perfect hair, and perfect skin. Moreover, advertisements sell products that would help improve women’s appearance. The problem with these advertisements is the subjectivity of beauty as a whole. Every individual hasRead MoreSports Media And Body Image1235 Words   |  5 Pages1: Sports Media and Body Image Tia DeHaan The article Must See TV or ESPN: Entertainment and Sports Media Exposure and Body-Image Distortion in College Women by Kimberly L. Bissell and Peiqin Zhou examines how media promotes an idealization of thinness in college-age women. The study by Bissell and Zhou takes place at a southern college university in the United States, and compares and contrasts the entertainment industry and sports media on disordered eating and body dissatisfaction in college-ageRead MoreHow Media Affects Self Image1232 Words   |  5 PagesTeenage and college women are overly obsessing about their body images and constantly think that they need to be much skinnier, when they are not even fat. Many women today have the wrong idea of what the perfect body is, since there is no such thing as a perfect body. Every person is different and there can be no â€Å"perfect†. Being skinny is not the thing to strive for, but rather being healthy is. In this decade, women are constantly looking at models, T. V. shows and Instagram photos of girls that

The Importance Of The Health Care System Essay - 2253 Words

Introduction: Every country in the world has a general system for managing a country. The role of the governments in all countries is by providing security, services, and well-being of their populations, and every country has policy to provide the best healthcare services for their people. Thus, according to the Universal Declaration of Human Rights, the Article 25 assures that: â€Å"(1) Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control. (2) Motherhood and childhood are entitled to special care and assistance. All children, whether born in or out of wedlock, shall enjoy the same social protection.† Therefore, the health care system is one of the most important indicators that reflect the power of any country and the respect of human rights. The health care systems differentiate from country to another. It ranges between private healthcare systems to comprehensive health care systems. The disparity between the healthcare systems is due to the economy and the system of government in every country. This paper aims to comparing between the healthcare systems in Saudi Arabia (KSA) and United States of America (USA) in terms of history of the two healthcare systems, financing,Show MoreRelatedThe Importance Of A Universal Health Care System2128 Words   |  9 Pages Unlike many countries in the world who understand the importance of a universal health care system, the United States are lacking in accommodating their citizens with services that many counties see as a public good or even a human right. For years, American’s have been under pressure to search for health care insurance without the guarantee of coverage (SOURCE MICHEAL MOORE). Health care seems to be on on going topic in American politics and it has its reasons (SOURCE SPRINGER LINK). As of recentlyRead MoreThe Importance Of Training In The Health Care System830 Words   |  4 PagesThe current primary care management personnel in the Health Care System is the Service Officer. Her task as Service Officer is l eading the day-to-day operations. Her main duties are too, providing over-site to the parent facility staff while, providing assistance to the satellite clinics nevertheless delegating, training responsibility to the lead staff or the front desk staff. The expectation is for staff to attend mandatory training offered by the service or facility, complete online trainingRead MoreThe Importance Of A Better Care System For The Modern Age Of E Health Within The Online Medical And Public Domains1514 Words   |  7 Pagesmanagement staff and employees recently the corporate office contacted our offices in regards to CEO Chief Executive Officer Beranger, †HIPAA Health Information Portability and Accountability Act information request, she is requesting research information from us on the topic. Her plans include moving the health care organization toward the modern age of e-health within the online medical and public domains on the web. The goal is within reach of building sustaine d longevity within hippa guidelines andRead MoreThe Continuum Of Care Services836 Words   |  4 Pagescontinuum of care refers to the range of services in a health care system. It is used to provide three major services one being provides health related support services; maximizing cost effectiveness by using the resources available and enhance the quality and continuity of care for those who are have complex and/or ongoing health problem. The continuum is made of sixty different services grouped into seen categories. They include extended services, acute services, ambulatory services, home care, outreachRead MoreU.s. Healthcare Systems Of The United States1185 Words   |  5 PagesU.S. Healthcare Systems The United States has a broad history of diversity and challenges that no other country has faced. One of those challenges has been providing healthcare for its citizens. Healthcare in the United States started out with many religious groups that wanted to help those in need. This form of care for the people of this country has grown to a healthcare system that accounts for 3.2 trillion dollars of the nation’s gross domestic products (CMS (2016). This staggering number hasRead MoreTrust Is Obtainable To The Health Care Staff That Consistently1257 Words   |  6 PagesTrust is obtainable to the health care staff that consistently grounds their thoughts on the well-being of all their patients. It is imperative for health care staff to open their understanding to minorities in regard to cultural differences and the deterrents aiding their distrust of medical staff. Moreover, the collaborative effort of the United States (U.S.) healthcare system that helped improve and hindere d the growth of trust between the minorities and health care staff. Understanding everyRead MoreHealth Community And Society Advocate Healthy Life Style For Preventing Chronic Disease Development1194 Words   |  5 PagesHealth community and society advocate healthy life style to prevent chronic disease development and reduce the prevalence of serious illness. Healthy lifestyle has been promoted in various ways by health care providers, community, and government to broaden the impact of behavior change. As part of health care delivery system, primary care offers the robust foundation in delivering quality health care and result in encouraging outcomes. Emphasis of health care system has been evolved to investigateRead MoreOperation Management Definition Paper921 Words   |  4 Pagesdescribe the importance of operations management to a health care organization. In addition, the author of this paper will provide a personal definition of what operations management means and why is important to a healthcare organization. According to the Institute of Operations Management The cost of providing fast, reliable health care is always an emotive issue, but it has been brought to the fore again via the Gershon report, which is challenging the established Health Care Supply ChainRead MoreThe Importance Of Quality Of Life For Older Adults : An International Investigation1234 Words   |  5 Pagessupport the research findings. According to Cassel (2015), â€Å"Gaps in our measurement capabilities in important areas remain, including care coordination and patient experience. Further work is needed to hear directly from patients about their health (patient-reported outcomes measures), and to make it easy for them to communicate with their provider about their health status (such as through the ubiquitous communication technology that is now so widely available). So, while we have accomplishedRead MoreIntroduction To Health Informatics Course Has Provided A Broad Range Of Health Information1051 Words   |  5 PagesReflection Paper The Intro to Health Informatics course has provided a broad range of health information that introduces the core concepts in the biomedical community. Throughout this course, my learning experience in health informatics has advance, for I was able to learn a list of materials including: the relationship of biomedical informatics and its related field; the roles of informatics in decision support systems and related health IT applications; and the importance of biomedicine and the use

The Summer I Learned About Life Essay free essay sample

, Research Paper The Summer I Learned About Life Teddie is a 14 old miss who is interested to larn about life. She has an sister named Hannah, and a brother named Robert. Her household are concerned that she was non turning up to be as they wanted her excessively grow. Teddie is the sort of miss who does non truly desire to show herself, who fells things. They did non cognize she was saying to maturate, and what she wanted to make for her hereafter. Grace is Teddies next-door neighbour who goes to school with Teddie. Grace had a crush on Robert, Teddie was concealing that from Robert. Teddie was get downing to demo her household her feelings by being mature plenty to choose her ain apparels, and inquiring inquiries like how to bake something. In school she was get downing to acquire more serious and when she had composing prep she spend more clip doing better sentences. We will write a custom essay sample on The Summer I Learned About Life Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page She besides started composing a diary to show her feelings. When she was about 11 she was in the phase when you want to be noticed by being amusing like concealing things. She realized how stupid she was when she remembered that. She said that # 8221 ; Once you # 8217 ; ve stolen person # 8217 ; s private ideas, there # 8217 ; s no manner you can give them bac K or acquire rid of them, no affair how much you want to, # 8221 ; because Grace started holding a crush on Robert when she was11, and Teddie telled the school for merriment, and the people in her category merely to badger Grace about it. When Teddie was 11 she hated reading when she was approximately 15 she started acquiring interested on reading because the male child that she liked named Will loved to read, and she wanted to calculate out why he liked to read and non her. When Will was four, Teddie merely to travel to school with him. Teddie merely to detest him. She besides started taking dancing lessons so the male childs would inquire her out. The book ends when she is 17 and she realizes that life is non easie as she expect it to be and she wants to acquire prepared for college, so she can hold a good instruction. Her household are really proud of her because she is larning about a wholly new life. If I was the writer I would likely alter allot of things because they are non truly interested to read. It was sort of tiring to read this book because I thought it was traveling to be more exciting to read it, and I besides like books about enigmas. I would likely would give more illustrations about her life.

Pearl Essays (330 words) - The Pearl, Pearl, La Perla, Kino

Pearl This book is about a pearl diver named Kino. He and his wife and son are a poor family. When his son becomes ill, Kino takes to the sea on a quest to find some way to save his son. He finds a magnificant pearl. Kino and his wife belive that they will be wealthly and live the rest of their lives in happiness, but when Kino visits the local pearl handlers, he feels the prices which they offer him are ludicrous and refuses to sell. Kino takes his family and together they set out on a trip to Mexico City, where Kino believes he will get a better price for his astounding pearl. Due to the fact that the pearl dealers are so obsessed with Kino's pearl, they send a group of trackers after them. The trackers trap them partway up a rock face and one of the men shoots Kinos son, mortally wounding him. Kino and his wife return to their home on the beach and Kino throws the pearl back into the sea from where it came. Kino, the protagonist, is a strong willed, if stubborn, man. He refuses to sell the underhanded pearl dealers his valuble pearl although he desperately needs the money. He does this because he feels very strongly that what the men are doing to him is wrong, and he refuses to give in to that. The main idea of the story is that good things can have bad effects. While its intentions were good, the pearl brought about the downfall of the protagonist. Due to the greed of the pearl dealers, and partly becasue of Kino's own lust for wealth, his son is killed and he loses almost everything he owns. I beleive that this was a very good book. I enjoyed the variety and color with which Stienbeck portrayed his characters. The story itself was well written and I felt very close to the main characters of the book. English Essays

Conflict essays

Conflict essays Conflict is the struggle which grows out of two opposing forces, whether the forces being man versus man, man verses himself, man verses nature, man versus fate, or man versus society. Good examples of conflict can be found in almost any book. Little Women by Louisa May Alcott is full of all types of Little Women is a book about four sisters, Meg, Jo, Beth, and Amy, who live with their mother during the time of the Civil War, which their father is out fighting. The first example of conflict used in Little Women is when Amy, the youngest sister listens to her older sisters saying that it was dreadful to be poor, and replies with the comment, I don't think it's fair for some girls to have plenty of pretty things, and other girls nothing at all. This shows conflict between man and society because Amy is comparing herself to the girls of higher society. Little Women also contains other types of conflict. Another kind is man versus man. Man versus man conflict is shown when Meg and Jo get envied to see a play with their neighbor, Laurie. Amy desperately wants to go with them to see the play, but Jo sternly tells her she is just too young to go. Amy, in return of Jos harsh remarks, gets mad and finds the book Jo is writing, throws it in the fire and burns it. The next day Jo can not find her book, and finds out Amy burnt it. She rages in anger and fights with Amy, and says she will never forgive her. An example of man versus nature conflict happens when Beth gets sick. While the girls mother is away, the sisters have to take over her chores and jobs. One of her jobs is to care for the Hummel family. The Hummel family is a poor family that has a sick baby and will not go see a doctor. While Beth is helping care for the sick baby, it dies in her arms. Not long later, Beth is sick, and finds out she has the same disease, scarlet ...

Texas AM University-Kingsville Admissions Data

Texas AM University-Kingsville Admissions Data Texas AM - Kingsville has an acceptance rate of 82%, making the school largely accessible to interested students. In order to apply, prospective students will need to submit an application, standardized test scores, and official high school transcripts. For complete instructions and requirements, be sure to visit the schools website or contact the admissions office for assistance. Admissions Data (2016): Texas A M University - Kingsville Acceptance Rate: 82%Test Scores 25th / 75th PercentileSAT Critical Reading: 420 / 520SAT Math: 430 / 540SAT Writing: - / -What these SAT numbers meanACT Composite: 17 / 23ACT English: 15  / 21ACT Math: 16  / 23What these ACT numbers mean Texas AM University-Kingsville Description: Texas AM University-Kingsville is a public, four-year university located in Kingsville, Texas, with the 250-acre campus just 40 miles from the beaches of Corpus Christi. The university also has another 545 acres nearby that support livestock management programs. TAMUK is the parent institution of Texas AM University-San Antonio. Texas AM University-Kingsville offers a long list of academic programs from its Colleges of Arts and Sciences, Business Administration, Education and Human Performance, Graduate Studies, Frank H. Dotterweich College of Engineering, Honors College, and Dick and Mary Lewis Kleberg College of Agriculture, Natural Resources, and Human Sciences. Academics at the university are supported by a 20 to 1 student / faculty ratio.  Students stay engaged outside of the classroom, and the campus is home to numerous student clubs and organizations, as well as  intramural sports including racquetball, dodge ball, and bowling. The university is also home to six fraterniti es and five sororities.   On the intercollegiate front, the AM-Kingsville Lions compete in the NCAA Division II  Lone Star Conference  (LSC). The university fields five mens and seven womens varsity sports. Enrollment (2016): Total Enrollment: 9,278  (6,811  undergraduates)Gender Breakdown: 52% Male / 48% Female75% Full-time Costs (2016 - 17): Tuition and Fees: $8,049  (in-state); $21,355 (out-of-state)Books: $1,344  (why so much?)Room and Board: $8,530Other Expenses: $4,217Total Cost: $22,140  (in-state); $35,446 (out-of-state) Texas AM University-Kingsville Financial Aid (2015  - 16): Percentage of New Students Receiving Aid: 87%Percentage of New Students Receiving Types of AidGrants: 77%Loans: 65%Average Amount of AidGrants: $9,788Loans: $6,781 Academic Programs: Most Popular Majors:  Accounting, Biomedical Sciences, Business Administration, Communication Sciences and Disorders, Criminology, Interdisciplinary Studies, Mechanical Engineering, Psychology Transfer, Graduation and Retention Rates: First Year Student Retention (full-time students): 71%Transfer Out Rate: 38%4-Year Graduation Rate: 15%6-Year Graduation Rate: 29% Intercollegiate Athletic Programs: Mens Sports:  Football, Basketball, Track and Field, Baseball, Cross CountryWomens Sports:  Cross Country, Basketball, Golf, Softball, Tennis Volleyball Data Source: National Center for Educational Statistics Interested in Texas AM University-Kingsville? You May Also Like These Colleges: University of Texas at Arlington:  ProfileTexas AM University-Corpus Christi:  ProfileTexas AM University-Commerce: ProfileUniversity of Texas-Austin: Profile | GPA-SAT-ACT GraphUniversity of Texas-Pan American (UTPA): ProfileUniversity of Texas-San Antonio (UTSA): ProfileBaylor University:  Profile  |  GPA-SAT-ACT GraphWest Texas AM University:  ProfileTexas Tech University:  Profile  |  GPA-SAT-ACT GraphSam Houston State University:  ProfileTexas Christian University:  Profile  |  GPA-SAT-ACT GraphTexas AM University Main Campus:  Profile  |  GPA-SAT-ACT GraphStephen F. Austin State University:  ProfileUniversity of Houston:  Profile  |  GPA-SAT-ACT Graph Texas AM University-Kingsville Mission Statement: mission statement from  tamuk.edu/administration/accred-mission.html The mission of Texas AM University-Kingsville is to develop well-rounded leaders and critical thinkers who can solve problems in an increasingly complex, dynamic and global society. Located in South Texas, the university is a teaching, research and service institution that provides access to higher education in an ethnically and culturally diverse region of the nation. Texas AM-Kingsville offers an extensive array of baccalaureate and masters degrees, and selected doctoral and professional degrees in an academically challenging, learner-centered and caring environment where all employees contribute to student success.

Physiology Essay Example | Topics and Well Written Essays - 1000 words

Physiology - Essay Example While osteoblasts are bone-forming cells, osteocytes are mature bone cells and osteoclasts break down and reabsorb bone (†Bone Growth and Development†). Ossification is basically of 2 types, intramembranous and endochondral. In both these, the formation of bone tissue is similar. First, there is increase in the number of cells and collagen fibers. Then, the cells differentiate into osteoblasts. These cells form an organic matrix called the osteoid in which the bone salts are deposited. Some of these osteoblasts remain in the matrix and transform into osteocytes (Gardner, 856-862). The replacement of sheet-like connective tissue membranes with bony tissue is known as intramembranous ossification and bones formed by this method are known as intramembranous bones. Some of the flat bones of the skull and irregular bones fall into this category. These bones are initially formed as connective tissues membranes, later on the osteoblasts migrate to the membranes and deposit bony matrix around themselves and change into osteocytes. Replacement of hyaline cartilage with bony tissue is known as endochondral ossification. Most of the bones in our body are formed in this manner and hence these bones are known as endochondral bones. The bones are first formed as hyaline cartilage models as early as in the 3rd month of gestation. This is surrounded by a membrane called the perichondrium. Later, this becomes infiltrated with blood vessels and osteoblasts and then is called the periosteum (†Bone Growth and Development†). Primary center of ossification is the region in the bone in which the process of ossification starts first and this is indicated by an increase in the cells and fibers. Ossification continues from this center toward the ends of the bones. The time at which the primary center appears depends on the bone. The parietal and frontal bones, maxilla, and mandible appear during the embryonic period. In the long bones, the primary center of ossification

Mohandas Karamchand Gandhi Essay Example | Topics and Well Written Essays - 500 words

Mohandas Karamchand Gandhi - Essay Example For him, Hinduism was a religion that he knew better than other religions and he found it non-violent and peaceful. One aspect that Gandhi used to search in religions was their nonviolent attitude towards different aspects of life. He found nonviolence in Christianity, Buddhism and other religions.Gandhi practiced Hinduism by continuing to be a vegetarian all his life, he read and acted upon the teachings of Gita and he preached about non-violence and peace (Mahatma Gandhi: Hinduism at its Best). He was an inspiration for the Hindus. He believed in all the teachings of Hinduism and practiced those that seemed suitable to him.He emphasized on reading Gita and also informed that when he used to read it, it soothed him. Gandhi showed liking for the concepts of protection of cow, peace and non-violence but he showed disliking for the concepts of murti puja, intolerance to touch by Brahmans, virgin widowhood and spoilage of virgins (1961; Mahatma Gandhi: Hinduism at its Best).Gandhi held his own opinions about other existent religions. He considered all the religions equally. According to him, he belonged to all religions and also said that all religions of the world helped him in self-realization. According to Gandhi, all religions consist of positive values that should be considered and followed in order to be a good human being (Mahatma Gandhi: Hinduism at its Best). Gandhi once said, â€Å"I am also a Christian, a Muslim, a Buddhist, and a Jew†, which described about his neutrality towards other religions except Hinduism.

To what extent do you regard Essay Example for Free

To what extent do you regard Essay At first glance Audens poem the Shield of Achilles appears to be focused on the classical world. The poems classical nature is first indicated by the title- Achilles was of course a famous Greek hero, and throughout the poem there are further classical references, many of which Auden has taken from Book XVIII of Homers Iliad- Marble well-governed cities (l. 3), athletes at their games (l. 46), Hephaestos, hobbled away (l. 61). However, the poem also combines these classical details with the modern world- Proved by statistics (l. 17), Barbed wire enclosed an arbitrary spot (l. 31). Although there is this unusual combination of classical and modern, the poem can be seen as timeless: Column by column in a cloud of dust They marched away enduring a belief Whose logic brought them, somewhere else, to grief. (The Shield of Achilles ll. 21-23) Here the army who are enduring a belief (l. 21) that they are doing good can be as easily applicable to the modern day (i. e. the situation in Iraq) as to classical times. The timeless nature of the poem can be said to be a characteristic feature as it appears in other poems such as Gare du Midi: clutching a little case. He walks out briskly to infect a city Whose terrible future may have just arrived. (Gare Du Midi, ll. 6-8) Here we are led to believe that a man is about to unleash a terrible weapon on a city and although the poem was written in December 1938, its proleptic nature allows the poem to be much more in tune with the worlds present fears1. The timelessness nature of Audens poems can perhaps be explained by his underlining of the cyclical nature of human history. Auden implies in The Shield Of Achilles that although the context of war may change through history, the content doesnt; war is frequently irrational: Where logic brought them, somewhere else, to grief. (The Shield of Achilles, l. 22) Audens use of occasional modern day diction (statistics, l. 17) allows us to realise that he is also referring to modern day situations. Thus Auden is also implying that humans dont ever learn form their mistakes; we continue to go to war. Auden also refers to this cyclical nature in September 1, 1939 Exiled Thucydides knew The habit-forming pain, Mismanagement and grief: We must suffer them all again (September 1, 1939, ll. 23-33) Here Auden is talking of the Athenian philosopher and historian Thucydides who is again underlining that human history will keep repeating because humans do not seem to learn from it: For the present stalk abroad Like the past and its wronged again Whimper and are ignored (A Walk After Dark, ll. 31-33) those who whimper continue to be ignored by those in power and so mistakes continue to be made. Similarly in The Shield Of Achilles, the strong iron-hearted man-slaying Achilles (ll. 65-6) is seen as a great hero in classical times because of his warrior status. However, in todays world the general perception of Achilles would be exceedingly different as violent, warrior-like attitudes to problems are increasingly condemned by todays society; the response to a well-aimed stone (l. 55) shouldnt be to throw a stone back. It is this kind of moral vacancy(l. 54) that leads warriors to wreak destruction upon society. Consequently it was historys mistake to celebrate warriors and Auden is implying that we shouldnt continue to idealise them because they are bearers of havoc and do not live long (l. 67), and equally dont allow others to live long either. The contrast between fantasy and reality is shown in The Shield of Achilles when Thetis, Achilles mother, looks into the shield: But there on the shining metal She saw by his flickering forge-light Quite another scene. (ll. 27-30) Thetis has fantasised about finding a pastoral idyll in the Shield, but what she actually discovers are scenes of horror- a weed-choked field (l. 52). Just as in Moon Landing, an occasional poem written to mark the landing of Apollo 11 in 1969, the moon itself has been idealised as an amazing, perfect place- worth going to see? I can well believe it (Moon Landing, l.21). The moon was very much something that many fantasized about visiting. But when the moon is actually seen on the television all the fantasies are shattered because it is no longer a mysterious, idyllic place- Worth seeing? Mneh! (Moon Landing, l. 22)- it has become besmirched by mans presence. It is clear from Audens poetry that he mistrusts idealistic dreams like those sought by Thetis, for example in Epitaph on a Tyrant, Auden criticises the ideal of perfection: Perfection, of a kind, was what he was after, And when he cried the little children died on the streets. (Epitaph on a Tyrant, ll. 1-6) The poem is referring to a dictator whose ideas of perfection, which cause children to die on the streets, are another mans nightmares, thus perfection should not always be strove for. Although like many of Audens poems The Shield Of Achilles is characteristic in certain features, it is perhaps impossible to outline a characteristic Auden poem. The Shield of Achilles lacks many features that would make it characteristic. For example, poems such as Moon Landing and a Walk After Dark are rife with colloquial (Mneh- Moon Landing, ll. 22) and recherchi (Lacrimae rerum- A Walk After Dark, l. 30) language, whereas The Shield of Achilles has none, instead the language in the poem obeys the poems principle of contrast- it alternates between classical and modern language. Therefore its reasonable to say that there are many re-occurring themes throughout Audens poems, but not that there are entire poems which are characteristic. 1 It is notable that Ist September 1939 appeared on many websites after the September 11th attacks in 2001.

Strategic Human Resource Management Essay -- HR Management Strategies

However you define the activities of management, and whatever the organisational processes are, an essential part of the process of management is that proper attention be given to the Human Resource function. The human element provides a major part in the overall success of the organisation. Therefore there must be an effective human resource function. In the past, most organisations viewed Human Resource Management (HRM) as an element function, that is an activity that is supportive of the task functions and does not normally have any accountability for the performance of a specific end task. Because of the emphasis on analysis and precision there is a tendency for strategists to concentrate on economic data and ignore the way in which human elements and values can influence the implementation of a strategy. 'Economic analysis of strategy fails to recognise the complex role which people play in the evolution of strategy - strategy is also a product of what people want an organisatio n to do or what they feel the organisation should be like.?(1). Understanding the strategic potential of HRM is a relatively recent phenomenon. Strategic HRM attempts to bring HRM to the boardroom. It requires personnel policies and practices to be integrated so that they make a coherent whole, and also that this whole is integrated with the business or organisational strategy. Strategic HRM has evolved through three main stages. Up until the mid 1960?s HRM comprised mainly a file maintenance stage with most emphasis on selection, recruitment, screening and orientation of the new employee. They also looked after employee-related data and organised the Christmas party. The second stage, government accountability developed with the arrival of the Civil Rights Act and evolved with subsequent laws. To avoid costly legal battles, the HRM function gained in stature and importance. The third stage in HRM development which began in the late 1970?s and early 1980?s was the realisation that effective HRM could give an organisation competitive advantage. Within this stage HRM is viewed as important for both strategy formulation and implementation. For example 3M?s noted scientists enable the company to pursue a differentiation strategy based on innovative products. At the competitive stage, then, human resources are considered explicitly in conjunction with strategic manage... ... Management vol. 32 no. 8 November 1982 pp.263 -9 (7) Peter F. Drucker ?The Practice of Management? Heinemann Professional Publishing 1955 (8) Roethsliger, F.J. and Dickson, W.J. ?Management and the Worker.?, Harvard University Press 1939 (9) Shoshana Zuboff ?In the Age of the Smart Machine.? (10) Derek Torrington and Laura Hall ?Personnel Management, HRM in Action? pp.59 Prentice Hall 1995 (11) Derek Torrington and Laura Hall ?Personnel Management, HRM in Action? pp.28 Prentice Hall 1995 Bibliography Derek Torrington and Laura Hall Personnel Management HRM in Action, Prentice Hall Ltd 1991 Laurie J. Mullins Management and Organisational Behaviour, Pitman Publishing 1994 Kathryn M. Bartol and David C. Martin Management, McGraw Hill 1991 Tom Peters Liberation Management Necessary Disorganization for the Nanosecond Nineties, Macmillan London 1992 Samuel C. Certo Modern Management, Allyn and Bacon 1992 Peter F. Drucker The Practice of Management, Heinemann Proffesional Publishing Ltd. 1955 J. Richard Hackman, Edward E. Lawler III and Lyman W. Porter Perspectives on Behaviour in Organisations, McGraw Hill 1983

Best Practices for Human Services Delivery Essay

The delivery of human services is one venture that organizations can not embark on blindly. It requires key competencies especially on the part of the staff charged with the responsibility of delivering these essential services. It is a task that also requires active participation of key stakeholders, which are basically the population and the agency. When delivering the services, the agencies concerned need to put in to consideration the views of the population. In fact, the population should be involved in the entire process of service delivery, from conception of the idea to implementation. By involving the population, it shows that the agency appreciates their contribution and value of population participatory in the process of service delivery. As a consequence, the population becomes trustworthy partners proud to be identified and associated with the agency and its services. It should be appreciated that the success of the agency in this service delivery solely depends on the response of the population. Indeed, the role of the population can not be overstated. Before the organization embarks on any service delivery, Katherine and Ellen (2009) argue that knowledge about the background of the population is vital. In the modern society, most populations are diverse. It is important that any agency understands all aspect of the population to avoid making mistakes unknowingly. One very important aspect is the competence of the agency. The staff of the agency needs to have basic skills that are vital in service delivery. Lack of skills puts the quality of the agency’s performance at stake. This is then reflected in the results of the delivery. Poor results not only have a negative impact on the image of the agency, but also threaten the future of the organization. It is unlikely that an organization whose performance is poor would get any future reference or even contracts. Besides, the agency delivering such services needs to be well endowed with adequate resources. These include money, time and knowhow (Katherine & Ellen, 2009). These resources are mandatory for any success to be accomplished. They enable the agencies to finish their tasks in timely manner. In addition, they also affect the quality of service delivery. Quality and timely service delivery boosts the confidence of the population in the performance of the agency. This then ensures future growth and population confidence with the agency as contracts can be renewed and secured. Katherine and Ellen (2009) affirm that for any service delivery to be successful, trust is of essence. This should be mutual. They also argue that building trust of a diverse population can be a tricky affair. They suggest that agencies should draw part of their staff from the population. They argue that the agency may not be aware of part of the cultural expectations of the population. Besides, they may not understand the local language, a tool that is very basic in as far as communication is concerned. Poor communication system impacts directly on service delivery as misunderstandings are bound to occur. The agency should also respect the culture of the population in order to successfully deliver its services. Cultures tend to vary considerably and it is important that the agency understands every bit of the population’s culture. For instance, some populations prescribe different dress code for different persons. Although this may not be an issue in an urban population, it is highly significant in a rural setting. Contravening such may negatively impact on service delivery. In extreme cases, the service delivery may even be halted Conclusion The delivery of human services can be a very sensitive process. Utmost care need to be taken to ensure that the population approves of the agency’s performance. This will enable the agency to carry out its activities with ease, all for the benefit of the population. Above all, the agency should market its brand to the population to gain aspect of positive association.

Form for Summarizing and Evaluating Research Articles Essay

In terms of the social functioning of drug users, Kandel referred to numerous studies that have examined the effect of drug use on social functioning in adolescents and young adults. The author was interested in further examining this topic as it pertains to these individuals’ transitioning into adulthood. Previous studies cited by the author have addressed this topic from the standpoint of how marijuana use affects the age of marriage, but no previous study has looked at child-bearing practices. The author hypothesized that the delinquent behavior found in adolescent drug-users will similarly be found in drug-using parents. In terms of parenting style, Kandel cited studies on three widely-recognized parenting styles (authoritarian, authoritative, and permissive) and studies that examine child-bearing practices of drug users with data collected from clinical settings. The author questioned whether this data will be replicated by studies with general population samples. Evaluation: The literature review of the social functioning of drug users is thorough, and the research questions and hypotheses (both of which are clearly stated) are clearly justified by the literature review. Additionally, the section of literature review devoted to studies of parenting style and drug use is valuable as it cites studies that are more closely related to my own research interests. I question the author’s use of a three-tiered description of parenting style as a four-tiered model (authoritative, authoritarian, indulgent, and neglectful) is more commonly used. Methods: Kandel collected the data from 1,277 people (ages 28-29) she has been following since 1971 (and thus she has amassed considerable information on the history of their drug use). Data was obtained from two-hour long personal interviews with the subjects. Questions were asked about parenting style in relation to the oldest child in their care and about the history of use of 12 different drug classes. Questions about children’s behavior and parenting issues were taken from previously issued questionnaires and not designed specifically for this study. Many of the questions about drug use were also taken from previously issued studies. Evaluation: The large sample size and the large body of information about the subjects’ drug use lend credibility to the study. The results of the study, however, might be skewed as the only people interviewed were the parents. As the parents have a history of drug use, and abuse, I would not implicitly trust all of their responses about parenting style and the behavior of their children. It would have been helpful if, for instance, teachers were interviewed about the behavior of the children implicated in the study. It would also have been appreciated if the author had discussed why the pre-existing questionnaires were chosen. Were these particular questionnaires ones with a proven track-record of statistically reliable results? Are they the most-widely used in the field? Are there any shortcomings of these questionnaires? Results: The study found that the strongest associations between childrearing patterns and child behavior are between parent discipline and child aggression and between parental closeness and child attachment to the parent. The data is broken down by gender of parent, and different results were found for maternal and paternal parenting styles for many of the child behavior patterns. Then, Kandel looked at the data to see patterns between drug involvement and marital/parenting status. Drug users (both current and former) are more likely to be single with no children. Next, she examined the relationship between drug involvement and parenting style and found â€Å"very few statistically significant relationships† (p. 189). Finally, she looked for associations between drug use and the children’s behavior, finding that maternal drug use is strongly associated with problems controlling children. Evaluation: Though the tables displaying the statistical analysis of the results provide the number of respondents who fall into the categories being discussed, the text itself contains none of these numbers. For instance, nowhere in the text does the author give the number of drug using mothers. From one of the tables, I found this number to be 166 (a very small sample given the number of participants in the study). Discussion and Conclusions: Kandel was quick to note the limitations of this study and the need for further research to fill these limitations. She also positioned this study and its findings within the framework of previous studies and remarked on the larger implications of her study. Evaluation: The implications of this study can be tied directly to my own research project. Kandel notes that â€Å"conduct problems in childhood and early adolescence are among the most important precursors of adolescent drug involvement† (p. 192). Overall Assessment of Quality: This is, in general, an average article. The conclusions came directly from the results, the methodology met the demands of the research question, and the research question grew out of the literature review. However, I have some concerns about the discussion of parenting style (only three types of parenting are considered), the unquestioned use of pre-existing questionnaires, and the lack of acknowledgment of ethical issues. Complete Reference: Adalbjarnardottir, S. & Hafsteinsson, L. G. (2001). Adolescents’ Perceived Parenting Styles and their Substance Use: Concurrent and Longitudinal Analyses. Journal of Research on Adolescence, 11 (4), 401-423. Abstract: The concise abstract provides details on the study, the participants, the questions that were asked, the variables, and the findings. This abstract indicates that this article is essential to my research. Evaluation: The abstract is absolutely extraordinary in the amount of detail that is provided in so few words. Introduction: This study developed from previous research in which it was suggested, but not proven, that interpersonal processes (such as parental and peer factors) are effective predictors of substance use. Evaluation: The introduction’s assertion for the necessity of this research is convincing. Literature Review: The authors presented a detailed review of the literature on the following topics: family socialization and tobacco and alcohol consumption, parenting style, and the discrimination of licit and illicit drugs in studies of this nature. They noted an important oversight in previous research: most studies of adolescent substance abuse have focused on single dimensions of parenting style (some studies focus on support, some on control, etc. ). In order to correct this lapse, the authors used Lamborn’s four-fold typology of parenting style. The distinction between licit and illicit drugs is germane to this study as cultural perceptions of licit and illicit drug use are omnipresent in Icelandic culture. The three hypotheses of this study are very clearly expressed: â€Å"adolescents from authoritative families would report lower levels of licit drug use,† â€Å"adolescents from neglectful families would report higher levels of licit drug use,† and â€Å"adolescents from neglectful families would report higher use of illicit drugs† (pp. 405-406). Evaluation: The authors clearly point out areas in which previous research is valuable and areas in which it can be improved upon. Their analyses of prior studies provide clear justification for their own study. The clear development of the research questions and hypotheses from the literature review is reflected in the organization of the article: the introduction and literature review are combined into one section. Methods: An initial sample of 1,293 14-year old students (all native Icelanders, all Lutheran, and all speaking Icelandic as a first language) participated in the study at base-line. 928 of these students participated in a follow-up session three years later. Of these students, 347 could be classified into one of the four family types. These 347 students form the nucleus of the study. The authors chose these 347 students in order to compare the results of the concurrent and longitudinal analyses. Because the authors wanted to ensure that neglectful families were represented in their study, they used passive consent procedures (as opposed to active consent). The students filled in the self-report questionnaire during school hours. The questions asked about cigarette smoking, alcohol use, illicit drug use, parental and peer substance use, socioeconomic status, and parenting styles. The authors used logistic regression analyses to determine whether parenting style (as perceived at age 14) presented a significant risk factor for substance use at the time of the baseline screening as well as three years later. The following variables were considered: gender, socioeconomic status (later considered insignificant), smoking at age 14, drinking at age 14, smoking of parents, drinking of parents, smoking of peers, drinking of peers, parenting style, daily smoking at 17, heavy drinking at 17, and illicit substance abuse. Evaluation: The discussion of methodology is thorough, and the study is well-designed to answer the research questions. The authors gave examples of the types of questions that were asked as well as the choices of answers. The variables are clearly described and defined, and the description of the measurement processes is clear. The authors were quick to answer any potential ethical questions that might arise: they noted that the students were not paid for the study, and they provided a rationale for their use of passive consent procedures. One concern I have is that the authors only considered hashish and amphetamines in their questions about illicit drug use; they did not consider other types of illicit drugs or misuse of prescription medications. Results: The authors used both descriptive data analysis as well as inferential data analysis. In their attrition analysis, the authors found that students who perceived their parents as neglectful were more likely to drop out of the study. The authors cautioned that this might have somewhat skewed the results of their study. The authors found that parenting styles, gender, and peer smoking were indicators of smoking at age 14. Smoking at 14 and parental smoking were the sole indicators of daily smoking at 17. Parenting style and peer drinking were predictive of drinking at 14. Parenting style, peer drinking, and drinking at 14 were associated with heavy drinking at 17. Parenting style, smoking at 14/17, drinking at 14/17, and gender were associated with illicit drug use. Evaluation: The descriptive analysis clearly summarizes the participants and variables. The statistical analyses are appropriate to the research questions and hypotheses. However, as the authors noted, there is a lack of data about 17-year old students with neglectful parents. Discussion and Conclusions: The authors detected a general relation, as expected, between parenting styles and adolescent substance use. Their results support previous research which had suggested that adolescents with authoritative parents were less likely to use substances such as tobacco, alcohol, and illicit drugs. In some respects, the results of this study differ from previous European and American studies, a fact which led the authors to question the extent to which cultural differences affect adolescent drug use. The authors were careful to note and discuss three limitations of their study: the self-report measures, the method used to assess parenting style, and the attrition rate. Evaluation: One weakness of the discussion section is that the authors do not identify many ways in which this study opens the door to future research. Overall Assessment of Quality: This is a high-quality article that directly bears on the subject of my own research project. The primary strength of this article lies in how well-organized the study was, from the original research questions to the conclusions. The authors noted the limitations, and potential weaknesses, of the study, but their accounting for these factors is satisfactory. My primary concern with the study is that the authors did not draw enough distinction between the types of illicit drug use. This is an area that I will consider in my own study.

Compare and contrast My last Duchess and Porphyrias Lover By Robert Browning.

Compare and contrast My last Duchess and Porphyrias Lover By Robert Browning. Title: - Compare and contrast "My last Duchess" and "Porphyria's Lover" By Robert Browning.Robert Browning was born on May7, 1812, in Camberwell, England. His mother was an accomplished pianist and a devout evangelical Christian. His father, who worked as a bank clerk, was also an artist, scholar, antiquarian, and collector of books and pictures. His rare book collection of more than 6,000 volumes included works in Greek, Hebrew, Latin, French, Italian, and Spanish. Much of Browning's education came from his well-read father. It is believed that he was already proficient at reading and writing by the age of five. A bright and anxious student, Browning learned Latin, Greek, and French by the time he was fourteen. From fourteen to sixteen he was educated at home, attended to by various tutors in music, drawing, dancing, and horsemanship. At the age of twelve he wrote a volume of Byronic verse entitled Incondita, which his parents attempted, unsuccessfully, to have published.Tomb of Eli zabeth Barrett Browning on the Cimitero...In 1825, a cousin gave Browning a collection of Shelley's poetry; Browning was so taken with the book that he asked for the rest of Shelley's works for his thirteenth birthday, and declared himself a vegetarian and an atheist in emulation of the poet. Despite this early passion, he apparently wrote no poems between the ages of thirteen and twenty. In 1828, Browning enrolled at the University of London, but he soon left, anxious to read and learn at his own pace. The random nature of his education later surfaced in his writing, leading to criticism of his poems' obscurities.In 1833, Browning anonymously published his first major published work, Pauline, and in 1840 he published Sordello, which was widely regarded as a failure. He also tried his hand at drama, but his plays, including Strafford, which ran for five nights...

Holing Up

Holing Up Holing Up Holing Up By Maeve Maddox This morning I heard an NPR journalist say in elegant, educated accents that Julian Assange â€Å"has been holed up in the Ecuadorean Embassy in London for three years.† When I looked at the NPR site, I saw that a copy editor had changed â€Å"holed up† to â€Å"hiding out† in the transcript. Other news sources don’t seem to see anything inappropriate about using the expression in their own publications. CNN Assange has been holed up in the Ecuadorian Embassy in London since June 2012 to avoid extradition to Sweden, where prosecutors want to question him about 2010 allegations that he raped one woman and sexually molested another. The Huffington Post With British police still surrounding the Ecuadorian Embassy in London where he is holed up, WikiLeaks founder Julian Assange joined an international conference call Wednesday to speak out about his complicated and seemingly intractable diplomatic and legal saga. The Telegraph Julian Assange could spend years holed up in the Ecuadorian embassy in a bid to dodge extradition to Sweden, an expert said today. The Guardian Wikileaks founder holed up in Ecuadorian embassy in UK capital says he believed interrogation on rape and molestation claims was to go ahead. ABC-Australia WikiLeaks founder Julian Assange has been holed up in Ecuadors London embassy since 2012 to avoid extradition. Los Angeles Times WikiLeaks founder Julian Assange suggested at a news conference Monday that he could soon be leaving the Ecuadorean Embassy in London, where he has been holed up for two years to avoid extradition to Sweden.   It seems to me that this use of â€Å"holed up† to refer to human beings who are hiding or sheltering somewhere is slang, suitable enough in informal speech or dialogue, but totally out of place in formal writing and reporting. Here are some possible alternatives, at least for Assange: has been living in the Ecuadorean Embassy in London for three years. has been concealing himself in the Ecuadorean Embassy in London for three years. has been secreting himself in the Ecuadorean Embassy in London for three years. has been sheltering in the Ecuadorean Embassy in London for three years. has been taking cover in the Ecuadorean Embassy in London for three years. has been taking refuge in the Ecuadorean Embassy in London for three years. has been lying low in the Ecuadorean Embassy in London for three years. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:50 Synonyms for â€Å"Leader†"Owing to" vs "Due to"20 Classic Novels You Can Read in One Sitting

Economic100 Article Analysis Example | Topics and Well Written Essays - 1250 words - 1

Economic100 Analysis - Article Example The article sheds light on the increasing costs of business, implying that not only the apparent rise in coffee beans but also utilities, rent etc attribute to the hike in the prices. Keeping this in mind, the climate of business is not a favorable one, and this may have short term to middle term implications for other segments in the market as well. The objective of this analysis is to apply relevant economic concepts to this article and understand the fundamentals at work here. Economic Concepts There are a few key economic concepts which can be applied to explain the whole of things. Some of them include demand pull inflation, increase in aggregate demand, porter’s five forces etc. Particular focus will be laid on the implications of the existing context, given it persists and how it will hamper longer terms sales etc. Analysis The first economic concept which the article lays emphasis on is the fact that there has been an overall increase in the demand for coffee around th e world. We’ve seen that over the course of the last 3 decades, a lot of globalization has taken place, and in the process, there has been a lot of transference of good and services across borders. Coffee is one of those items which has found a market for itself wherever it has gone. Growing economies such as China and India have shown great promise in terms of demand for the products and this has only fueled the prices in an upward direction. When aggregate demand increases, it has to be followed by an increase in the aggregate supply in an equal magnitude otherwise the result is inflationary pressures in the economy. In the case of coffee, the demand has increased, but the supply has not been able to cope with the demand. Hence the result is demand pull inflation. As is seen in the diagram, increases in the aggregate demand will cause a movement along the curve, but if there are other variables altering, then this can trigger a shift of the curve all together. The inflation we refer to over here doesn’t imply that the whole economy is heating up, but rather just the coffee segment. However, inflation is something that cannot be sustained in this segment. The reason can be explained by Porter’s Five Force model. One of the key pillars of that model is the threat of a substitute. In the case of coffee, there are many substitutes readily available in the market. They can include tea, lattes, cappuccinos etc. The point is that price fluctuations are not sustainable in an industry such as this one. Moreover, the price sensitivity of this product is extremely high. Therefore, even the slightest fluctuations in price could trigger a decrease in supply for this product. Now the real debate starts here. The problem in prices arose due to an uncoordinated demand. However, what’s the trade-off between increasing prices and increasing consumer base? The answer to this question lies in the fact that no production line would like to see a decli ne in the demand for that particular good, however, it must be able to sustain the demand without increasing prices. If prices are pulled up due to these pressures, it implies that the demand cannot be sustained and eventually, the higher prices will lead to a decline in the demand and equilibrium will once again be attained on the previous level. When that happens, this cycle will repeat

Does wod strategy have a definite meaning in business parlance Essay

Does wod strategy have a definite meaning in business parlance - Essay Example With such rethinking, new ways are devised to counter the threats. Alternatively, some new opportunities may emerge in the environment which had not been there in the past. In order to take advantage of these opportunities the company reassesses the approaches it had been following and changes its courses of action. These courses of action are what we may call strategies undoubtedly strategy is one of the most significant concept to emerge in the subject of management. It has emerged as a critical input to organizational success and has come in handy as a tool to deal with the uncertainties that organizations face. It has helped to reduce ambiguity and provide a solid foundation as a theory of conduct business- a convenient way to structure the many variables that operate in the organizational context and to understand their interrelationship. When we think of long-term direction of an organization we immediately think of strategy. Matching of the resources and activities of an organ ization to the environment in which it operates is the basic requirement for strategy. This may be called as the search for strategic fit. Strategic fit is developing strategy by identifying opportunities in the business environment and adopting resources and competences so as to take advantage of these (Porter, 1980). ... Strategies exist at a number of levels in an organization. It is possible to distinguish at least three different levels of organizational strategy. Corporate level strategy (Andrews, 1987) is concerned with the overall purpose and scope of an organizational and how value will be added to different parts of (business units) the organizations. This could include issues of geographical coverage, diversity of products/services or business units and how resources are to be allocated between the different parts of the organization. The second level can be thought of in terms of business unit strategy (Hall, 1978) which is about how to complete successfully in particular markets. The concerns are therefore about how advantage over competitors can be achieved; what new opportunities can be identified or created in market; which product or services should be developed in which markets; and the extent to which these meet customer needs in such a way to achieve the objectives of the organizati on-perhaps long term profitability or market share growth. So where as corporate strategy involves decisions about the organization as a whole, strategic decision here need to be related to a strategic business unit (SBU). A strategic business unit is any part of a business organization which is treated separately for strategic management purpose. In public sector organizations a corresponding definition of a SBU might be a part of the organization or service for which there is a distinct client group. But confusion can often arise because an SBU may not be fixed in terms of an organizational structure. It may not be a separate structural part of an organization. The third level of strategy is at the operating end

Globalization Essay Example | Topics and Well Written Essays - 1500 words - 16

Globalization - Essay Example It is all about the monumental structural alteration occurring in the procedures of production and distribution in the global economy. This requires the existence and development of an information and communications infrastructure that is advanced and based on a proper communication system as well as better methods of dissemination of information. Globalization has brought about a shift in the traditional balance of power between nations in the global arena in that it has broken many barriers that restricted the movement and reach of people through networking and has given more power to distinct entities to influence both markets and the nation-states thus producing a super-empowered individual (Gilbert 173). Beyond all numbers, globalization has at least three impacts to all countries that embrace it in that it leads to fast economic growth, reduction in poverty and increasing more job opportunities. It pulls the countries out from their detachment into the competitive world that leads towards new collaborations and unity thus greatly reducing the distance and isolation that exists in the world into a global village making life extremely easier and comfortable. One of the most crucial advantages of globalization is that it has led to the generation of very many employment opportunities to the unemployed as well as income generation to the people in the host country as the migration of people has become easier thus leading to even better jobs opportunities. Similarly, globalization has expanded the capabilities of people to increase their ability to lead long and healthy lives, that has enabled them to cultivate and make good use of their talents thus affording them lives of dignity and self-actualization. This is done by increasing the stock physical capital, new technologies, changing institutions, altering incentives among others (Marmolejo 103). The formation of employment and opportunities to acquire

Earl Warren vs. William Rehnquist

Earl Warren vs. William Rehnquist Abstract This paper will discuss that, the outlook of the Chief Justice becomes the belief center for the Court; with each new Chief Justice appointed, the outlook of the Court also changes. Two major developments that the Court has gone through over a span of several years, were the periods when the Supreme Court was headed by Warren who became a liberal while on the bench and Rehnquist that remained ultra conservative; both were considered Republican yet had completely different views on how decisions should be made. This paper will compare and contrast their approaches to criminal procedure while on the U.S. Supreme Court, their significant decisions and their effects on the balance between social order and maintenance and individual liberties, and the effects of the Supreme Court’s decisions on law enforcement in the United States. Finally, the paper will discuss the Supreme Court’s approach to balancing civil liberties against public order maintenance. Earl Warren vs. William Rehnquist Introduction In the beginning of the 1950s, America had become a nation obsessed with freedom and social change. At approximately the same time, the Warren Court mirrored these developments. The following court, run by Burger built and upheld the developments that had already started. Warren and Burger’s Courts believed in a new idea, that the Constitution was in fact a breathing and living document, meant to adapt to the times. A new court surfaced, the Court of Rehnquist. This court deferred to the idea that the original Constitution was not only relevant when it was drafted, but that it remained so in the 20th and 21st centuries. The Warren Court During Earl Warren’s sixteen years as chief justice (1953-1969), the Supreme Court had profound impact on politics and government in America. The Warren Court was an extraordinarily activist, innovative tribunal that wrought far-reaching change in the meaning of the Constitution. Among its major decisions, the Warren Court out-lawed authorized racial segregation within public schools, required the equal apportionment of state legislatures and the House of Representatives, set strict national standards to protect the rights of criminal defendants, and ruled that prayers and Bible reading in the public schools were unconstitutional. And it handed down other dramatic decisions that won it both high praise and sharp criticism and engulfed it in great controversy. Riding the crest of the tidal wave of social change that swept through America in the 1950s and 1960s, the Court became a natural target of those who felt it was moving too fast and too far. The political reaction to its bold decisions was symbolized by automobile bumper stickers and roadside billboards that read â€Å"Impeach Earl Warren.† Before he retired as chief justice in 1969, Warren was asked to name the most important decisions of the Warren Court. He singled out those dealings with reappointment, school desegregation, and the right to counsel. Each of these cases symbolized one of three broad fields in which the Warren Court brought about far-reaching changes in America: the political process itself, civil rights, and the rights of the accused. In its reapportionment decisions, the Warren Court required that each citizen’s vote count as much as another’s. If the quality of a democracy can be gauged, certainly the individual’s vote is a basic unit of measurement. Until the reapportionment revolution of the Warren Court, voters were often powerless to correct basic distortions in the system of representation itself. The Warren Court’s Brown decision has not eliminated racial segregation in American schools or American society. But by striking down the officially enforced dual school system in the South, the Court implied that â€Å"all racial discrimination sponsored, supported, or encouraged by government is unconstitutional.† Thus the decision foreshadowed a social upheaval. The civil rights movement, the civil rights legislation of the 1960s, and the continuing controversy over the busing of public school children all followed in the Supreme Court’s wake. By the 1980s, the goal of integration appeared to be less important to many African Americans than freedom, dignity, and a full share of the economic opportunities of American society. Nevertheless, the Brown decision remains a judicial milestone; by its action at a time when much of white America was complacent and satisfied with the existing social order, the Supreme Court provided moral as well as political leadership. It reminded the nation that the Constitution applies to all Americans. The third broad area of decision by the Warren Court, the protection of the rights of criminal defendants, was yet another milestone for the Warren Court. In a series of controversial decisions, including Miranda, Escobedo, Gideon, and Mapp, the Court, bit by bit, threw the mantle of the Bill of Rights around persons accused by state authorities of crimes. In so doing, the Court collided directly with the electorate’s rising fear of crime; it was accused of coddling criminals and handcuffing the police. The Warren Court moved aggressively in several other areas as well, banning prayers in the public schools, curbing the anti-Communist legislation of the 1950s, and easing the laws dealing with obscenity. All this activity provided ample ammunition to the Warren Court’s conservative critics: The Court, they charged, had tinkered with legislative apportionment, forced school integration, overprotected the rights of criminals, banished prayer from the classroom, tolerated Communists, and encouraged pornography. Moreover, as many of the Court’s critics frequently pointed out, it decided many important cases by a one-vote margin. The Rehnquist Court After Warren Burger retired in 1986, President Reagan elevated William Rehnquist to chief justice and appointed Antonin Scalia, another conservative, to the Supreme Court. Even though Rehnquist was not as conservative as Burger, his associates were all supportive and pleased, even his Democratic opposites. His nomination was received with honest excitement on the part of not just his friends on the Court but also others who he had only had minimum contact with. The appointment of Anthony Kennedy in 1987, and President Bush’s appointments of Justices David Souter in 1990 and Clarence Thomas in 1991, meant that for a time, eight of the nine members of the Court had been appointed by Republican presidents. In the space of a relatively few years, the members and political philosophy of one of the three branches of the federal government had changed measurably. When William Rehnquist was sworn in as chief justice of the United States in September 1986, many political observers expected that his appointment would usher in an era of conservative decisions by the highest court. One location that various researchers expected to view substantial alterations in was the limiting of power of the federal government and increasing the power of the federal government and increasing the power of state governments. In time the Court did become more conservative, but that was not the case initially. During the Rehnquist Court’s first term, the liberals won all but two of the major cases and the conservatives prevailed only in the area of criminal law. A moderate-liberal coalition, led by Justice William J. Brennan, Jr. decided cases on affirmative action, teaching creationism in the public schools, protection for pregnant workers, and political asylum for illegal aliens. Moreover, the Court, by a vote of 8-0, threw out the Reverend Jerry Falwellà ¢â‚¬â„¢s suit against Hustler magazine. In so doing, the Court declined to curb criticism of public figures. But by 1988 the Rehnquist Court shifted in a more conservative direction, giving public school officials the right to censor school newspapers and plays, for example. However, many of Rehnquist’s wins directed toward the federalist objective of limiting Congress’s authority over the states had minimal practical impact. And after the appointment of Justice Anthony Kennedy, the Court in several decisions made it more difficult for workers to sue employers for discrimination. The Court’s action alarmed liberals and led to speculation that a conservative majority had finally emerged. In May 1988, in another decision that some analysts seemed to believe reflected a more conservative trend, the Court ruled 6-2 that police may, without a warrant, search through trash that people leave outside their homes to be collected. Rehnquist voted with the bulk of the Justices in City of Boerne v. Flores and later referred to the decision as a model for requiring Congress to give way to the Court in regards to the interpretation of the Equal Protection Clause and including the Fourteenth Amendment, in several cases. Boerne stated that any statute that Congress used to enforce the guarantees of the Amendment had to demonstrate both proportionality and a congruence between the injury that was deterred or fixed and the means adopted to this end. Rehnquist’s Court proportionality and congruence theory took the place of the ratchet theory that had controversially been advanced in Katzenbach v. Morgan. Due to the ratchet theory, Congress was able to ratchet up civil rights beyond the Court’s recognition, but Congress would be unable to ratchet down the rights the courts already recognized. The Rehnquist Court’s congruence and proportionally theory made it less difficult to revive older models th at prevented Congress from over extending itself in enforcing equal protection of the laws. But, as always, the decisions varied; the Court in 1990 struck down the federal law that sought to ban flag-burning. And in 1991, it invalidated New York’s â€Å"Son of Sam† law, which had barred criminals from earning money from books about their crimes; the Court said the state law violated the First Amendment’s provisions of free press and free speech. In 1999, Rehnquist was the second Justice to oversee a presidential impeachment trial, against President Clinton. Rehnquist, in 2000, delivered a consenting decision in Bush v. Gore, the case that ended the election controversy in Florida. He agreed with four justices in the case that the Equal Protection Clause did not allow a standard less manual recount of votes as was ordered by the Florida Supreme Court. Conclusion In conclusion, the Rehnquist Court moved more cautiously in the 1970s and thereafter and narrowed the sweep of some of the Warren Court’s decisions, particularly in the areas of criminal justice and pornography. The Supreme Court might do so even more dramatically in the future. The doctrines of equality, freedom, and respect for human dignity laid down in the numerous decisions of the Warren Court cannot be warped back to their original dimensions. Generations hence it may well appear that what is supposedly the most conservative of American political institutions, the Supreme Court, was the institution that did the most to help the nation adjust to the needs and demands of a free society. As this paper demonstrates, the decisions of the Supreme Court are often unpredictable, and the Court’s direction is not always easily categorized. Although by the year 2000 the Court’s conservative bloc was often a dominant force, it did not always prevail. References Herrman, J. (2009). Theres a Fine LineAdolescent Dating Violence and Prevention. Pediatric Nursing, 164-170.

Conclusion of Midterm :: essays research papers

Error Analysis   Ã‚  Ã‚  Ã‚  Ã‚  In such a big lab, so many errors can occur and even one little one can ruin everything. One could have missed a procedure or done a procedure incorrectly. Another could have been using the incorrect amount of liquid or sludge. Someone could have lost a test-tube or labeled it wrong causing the results to be mixed. Using too much water in the solubility tests or not getting all measurements almost exactly accurate could be two sources of error. One big mistake could be creating a vacuum in the fractional Distillation part of the lab. One careless mistake could have been doing the calculations incorrectly. Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  The sludge lab is a long and complicated lab. So much can go wrong so easily. So we had to be very careful when doing this lab. It was basically a recap of all our previous labs done this year. First we used the Fractional Distillation. Then we used the Solubility lab and the density labs. Only new part was identifying the metal, but that wasn't very hard. So it was good that we reviewed our lab reports. This way we knew what procedures to take and what mistakes not to make. So it seems like we did everything right because the results make sense.   Ã‚  Ã‚  Ã‚  Ã‚  To get and identify Fraction I, we had to do a lot. First we filtered the sludge. Then we took 25cm3 of the sludge and separated it into three parts. So we took the first fraction and experimented on it. We purified it and determined its boiling point, density and solubility. We also had to see if it had an odor and whether it was flammable or not. After doing all this we realized that this Fraction was Isopropanol Alcohol. We came to this conclusion by looking at our data for the solubility, density, odor, boiling point, and flammability.   Ã‚  Ã‚  Ã‚  Ã‚  To get and identify Fraction III, we had to continue from Fraction I. After getting the first fraction we had to change tubes and et 2 more fractions. We threw away the 2nd because it was just a leftover mix. We took the third fraction and experimented on it. We purified it and determined its boiling point, density and solubility. We also had to see if it had an odor and whether it was flammable or not. After doing all this we realized that this Fraction was Water. We came to this conclusion by looking at our data for the solubility, density, odor, boiling point, and flammability.   Ã‚  Ã‚  Ã‚  Ã‚  Determining the soluble solid was hard and a rigorous procedure.

Applying Ethics in the Armed Forces

In Rob Reiner’s 1992 film, â€Å"A Few Good Men†, two ethical approaches to life are illustrated most profoundly in four main characters.   Protagonist Lieutenant Daniel Kaffee, played by Tom Cruise, is in direct moral contrast to the antagonist of the film, Colonel Nathan Jessep, played by Jack Nicholson.   Kaffee effectively illustrates the importance of using the ethical framework of the common good approach while Jessep shows the flaws inherent in the virtue approach.The approach taken by Kaffee ensures that society is seamless in morality and that the Marines are not a group that is outside of either the law or common morality.   Jessep, however, shows that virtues or ideals that commanders demand of subordinates in the military can contradict the virtues of the common person and the common good.The remaining important two characters are the conflicted and court-martialed Lance Corporal Harold W. Dawson and Private Lowden Downey.   These are Marines that re sted their trust in their commander and must later learn to trust their attorney Kaffee and the integrity of military law.Dawson and Downey first come to the attention of Lieutenant Kaffee when the two are accused of causing the death of Private William Santiago.   It was later discovered that the two were either directly or indirectly encouraged to initiate a â€Å"Code Red’, which is a form of Marine self-policing, where weaker member were scared via different methods to become stronger, better Marines.The men have allegedly stuffed a rag into the mouth of Private Santiago, resulting in his death.   It becomes clear that the men will not speak of the crime in question, due to the honor code of Marines.It later becomes clear, as well, that Gitmo is viewed as a very different place with very different values.   When the Marine Commander Jessep is accused of his role of creating such an immoral climate that results in a man’s death, he states that he has â€Å"a greater responsibility than [you] can possibly fathom†.Learning that the military culture may have a separate moral culture surrounded with different ethical mores, the question becomes are Dawson and Downey are morally blameworthy?Since Colonel Jessep appears to utilize the virtue approach while simultaneously instilling an atmosphere of silence and brotherhood in his Marines at Gitmo, a small island apart from the rest of the world, to not follow his instructions would be unthinkable.   To Jessep, his Marines are men above reproach and question and given the task of protecting their fellow soldiers in a place that is always in danger of outside harm.   The virtue approach that he instills in men like Dawson and Downey are to the effect that â€Å"a person who has developed virtues will be naturally disposed to act in ways consistent with moral principles† (Velasquez, et al, 1996).These virtues and principles were the cornerstone of the survival of the two men in question, they believed that there was no possible to way to refute or refuse any orders given by their virtuous commander.   The virtues practiced and preached by Jessep were courage, strength, silence, and submission.Above all else these men learned, also, that they must always submit to their superiors in all they were asked to do.   For this reason, these men are not entirely blameworthy, as if they would have refused direct orders, they would have lost their virtue and in essence the very fabric of their lives.   The moral questions of virtue and common good become the fabric of the court hearing.Lieutenant Kaffee concerns himself with the ethical issue of the common good approach to ethics and instills the positive points of virtue theory by displaying compassion, fairness, and integrity.   The Common Good approach essentially deals with an idea that individual good is equated and ensured with public good and that individual, honorable traits should be shared as a comm unity in a healthy fashion.In this way, goodness, is not good if it is not shared.   It can be said, then, that in order to recognize good to share it, we must also be able to recognize bad or â€Å"evil†, in order to know how to counter it in a world of free will.â€Å"Appeals to the common good urge us to view ourselves as members of the same community, reflecting on broad questions concerning the kind of society we want to become and how we are to achieve that society† (Velasquez, et al, 1996).In this way Kaffee shows that Gitmo is a part of the larger world and that justice should be served to ensure that the military and the rest of the world can achieve fairness.   Jessep is shown as culpable in his actions and Kaffee assures Dawson that a person does not need to have a patch on his or her arm to have honor.This phrase means so much to the Marine, who was simply following orders in a misguided mission.   Had he not been subjected to the immorality of his co mmander, he would have been a good soldier.   But, he cannot return to his duties and must then show honor in his daily life, hopefully Kaffee has illustrated this honor and the uselessness of rank, faulty reasoning, and a simple patch on one’s arm that does not assume morality.In closing, â€Å"A Few Good Men† in an excellent film to analyze in context of morals and ethical approaches.   The two illustrated approaches of virtue and the common good can be seen as a recurring theme throughout the work.   The actors all display their ideas and ideals of morality and a code of honor.The misguided and displaced ethical approaches and results are magnified to display their potential risks while the important and useful ethical approaches are displayed in memorable fashion with justice being more than a part of a court proceeding, it becomes a part of a new honor code for all affected.ReferencesSchickel, Richard.   (December 14th, 1992).   â€Å"Close-Order Moral Drill†.  Ã‚   Time.  Ã‚  Ã‚   70.Velasquez, M., Andre, C., Shanks, T, Meyer, S. J. & Meyer M.   (Winter, 1996).  Ã‚  Ã‚   â€Å"Thinking Ethically:   A Framework for Moral Decision Making† in Issues in Ethics.   2-5.

The Reporting of Human Resource Accounting

CHAPTER ONE INTRODUCTION 1. 1 BACKGROUND OF THE STUDY Indeed, accountancy profession is a profession that encompasses other profession and that is why accounting has usually been thought of as highly technical field that can only be understood by the professionals (chartered accountants). Also, it has often been called ‘the language of business. Even, people in the business world owners, managers, banks, stockbrokers, investors, human resource managers, lawyers, to mention a few all uses accounting terms and concepts to describe their resources and the activity of every business they engage in whether large or small. While, according to the dictionary of management by Daniel Hartzell ‘Human Resource Accounting’ is defined as a concept that views the employees of an organization as capital assets like plant and equipment. It is important to say here that human resources accounting involves measuring the costs incurred by business organizations and other entities to recruit, train, develop and maintain their human capital. It also involves measuring the economic value of people to organization. These people consist of suppliers, customers and the society as a whole. It is not an overstatement to say that we are living in an era of accounting and as such human resources accounting must not be seen as an ordinary concept in the field of accounting but as a current trend that has come to stay. However, in this study, focus shall be placed on human resources accounting and how it will be reported in the financial statement, which also mean the capitalization of human resources as an asset which can be amortized. Although, the worth of human resources may be fairly difficult to quantify, hence there is no reason to value them at zero or not to record them in the financial statement as an asset. If the change in the value of money are accounted for, depreciation and maintenance of plants and machinery are also accounted for different adjustments are made in material, machinery and other asset therefore, inclusion in the financial statement, human aspect which form about seventy-five percent or more of the total asset that makes up the production in the organizations are only accounted for in terms of salary and wages. Leaving such information out of financial statement presents only twenty-five or less percentage of the cost of production. Based on this, such financial statement does not provide total information for decision making. 1. 2 STATEMENT OF* THE* PROBLEM While the concept ‘human resources accounting’ is intuitively attractive, the significant problems it poses will not be swept under the carpet. For the purpose of this research the following problems are areas we to proffer solution to: The possible ways of measuring the monetary worth of an individual in an organization. The treatment of human resources as an asset to be amortized overtime in the financial statement. How to estimate the effect of managerial action to employee moral, productivity and turnover. To furnish a more complete and realistic picture of the organization financial strength and the total contribution to the economy in general. {text:list-item} The aim of this study is to evaluate human resources accounting and treatment in financial statement. It is pertinent to note that objectives are identifies into two divisions; the general or broad objectives and the specific objectives. Bearing in mind the problem this study hope to provide a solution to, the general objective is to achieve a creation of idea to be employed by a further researcher for the formulation of any technique, for the monetary value of human resources and the specific objectives is the preparation of a more complete financial statement given the monetary value. {text:list-item} Employees as individual are not usually accounted for rather the value of their output is accounted for and the rate of their pay in the nature of salaries and wages are accounted for. This study intend to classify employees as asset and give value to them accordingly and create ideas to aid the formulation of measure for treating them in the financial statement. {text:list-item} The limitations to the study include: INFRASTRUCTURAL FACILITIES: There is limited library and computer facilities which have gross effect on this research work. LIMITED FUND: The situations of the economy constitute problems to students as relating to raising funds. LIMITED TIME: Due to the nature of the school calendar, there is little or no time to carry out adequate research on the study being done. text:list-item} The followings are the research question to be considered: How can monetary values of employee’s service be established? Can this monetary value aid management in internal control? What are the possible effects of the monetary worth of employee’s services to the profitability of an organization? What impact would training and development of employees have on th e performance of an organization? {text:list-item} The hypotheses to be tested are stated below: H0: Most income statements are incomplete without adequate consideration and inclusion of the human resources element in the financial statement. H1: Most income statements are complete without adequate consideration and inclusion of the human resources in the financial statement. H0: There is need for capitalization and amortization of human resources like other fixed asset in the financial statement. {text:list-item} FINANCIAL STATEMENT: This are the accounting reports in respect of the economic activities of an enterprise, prepared periodically and usually at the end of every financial year. These statements form an integral part of the company’s annual report and accounts while their components are specified in both CAMA and the Statement of Accounting (SAS) No. . CAPITAL ASSETS: Assets including investments not held for sale, conversion or consumption in the normal course of business. Capital assets are certain types of assets that qualify for special treatment when gains and losses result from transactions involving the assets. AMORTIZATION: It is the writing off of assets, the lives of which are determined not by deterioration or obsolescence, but the expiry of the tenure of ownership. It is distinguished from depreciation in that there is generally no deterioration in the performance of the asset during its life. Amortization is for intangible asset. CAPITALIZATION: The term â€Å"capitalization† is derived from the word â€Å"capital†. Capitalization is the process of determining long term capital requirements of a business and obtaining capital for it from various sources of fund. HUMAN CAPITAL: That part of an organisation capital represented by the ability, experience and skill of its work force. It refers to the knowledge, education, training, skills and experience of a firm’s worker that have economic value to the organisation. {text:list-item} Access Bank Plc. was incorporated in 1989 as a private limited liability company with ownership residing with Nigerians and institutional investors. The Bank was subsequently listed on the Nigerian Stock Exchange in 1998. Access Bank Plc. is a full service corporate – commercial bank operating through a network of over branches and service outlets located in all major centres and cities across Nigeria, Gambia and Sierra Leone. Access Bank is recognized as Nigeria’s fastest growing bank in the fastest growing sector of the fastest growing African economy. Access Bank had consistently grown at a triple digit across key performance indicators since 2002; an unparallel performance in Nigeria and indeed in Africa. As a result, from a low ranking position in the Nigerian banking industry in 2002, the bank had risen significantly to rank amongst Nigeria’s top 10 banking groups. Access Bank had painstakingly built a formidable brand over the years in its continued drive towards becoming one of Nigeria’s leading financial institutions with the appointment of its current management team in 2002. Access Bank has successfully implemented a two-pronged growth strategy of both organic and inorganic growth with the objective of emerging as one of the top three banks in Nigeria within the next five years (2007-2012). THE POST CONSOLIDATION Access Bank Plc. was one of the first to successfully comply with the Central Bank of Nigeria’s banking consolidation policy through the acquisition of two Nigerian banks: Capital Bank International Plc. (formerly Commercial Bank Credit Lyonnaise Ltd) and Marina International Bank Ltd (formerly Allied Irish Bank). The three banks’ people, processes, systems and technology were fully integrated in a record time of 60 days. The Access Bank Plc. integration approach is now the model for integration in the banking industry. After the management and staff of the Bank, the Netherlands Development Finance Company (FMO) of the Netherlands is amongst a number of significant institutional investors in Access Bank Plc. stock, having invested US$15million in the bank by way of direct equity in 2005. This depicts the degree of confidence international investors have in the bank, its corporate governance and management strategies. The bank in 2007 conducted a phenomenally successful local and international public placements of common stock which has seen its shareholders’ funds grow by 560% to approximately N160billion. CHAPTER TWO LITERATURE REVIEW {text:list-item} The term ‘human resources accounting has been conceptualized to involve measuring the costs incurred by business organization and other entities to recruit, train, develop and maintain their human capital. But an overview of this research study shows that if researcher must discuss or research on human resources accounting, certain related terms such as human resources planning, human resources forecasting, human resources auditing, and human evaluation must be defined. {text:list-item} This involves having to employ the right number and the right kind of skill that result in the long run maximization of individual and organizational benefits. It also gives consideration to skill auditing within organization but additionally requires that human resources goals give attention to labour market condition in the environment of the organization. Human resources planning are the process of determining personnel requirements and the means of meeting those requirements in order to carry out the integrated plans of an organization. Human resources activities are important to individual, organization and national arenas in order to bring about the optimal utilization of human resources. Human resources planning involve projecting and forecasting the present personnel functions into the future. {text:list-item} This focuses on institutional adaptations resulting from external pressures and changes. This human resource forecasting is important because of various external pressure that affect resources forecast includes: Amount of production. Technological change. Supply and demand condition. {text:list-item} Auditing is an intensive, analytical and comparative process. Human resources auditing has to do with investigation into job analysis, recruiting, testing, interviewing, training, promotion and transfer personnel appraisal, labour relations, employee benefits and service, wages and salaries, administrative and personnel research. Computerized personnel system today uses human resources skill inventories. This inventory require a lot of data, which include personnel factors, education and training experiences, skill job experience and other additional information. It is obvious that it is an overstatement to say that the reporting of HRA information in external annual reports brings with it the question of its audit. Costs incurred in human resource are readily subject to verification by the auditor and thus present no new problems. Cost expirations on the other hand, if based on the theoretically sound assessment of future benefits remaining for the organization, present some problems for the auditor because human resource and behavior are highly complex. But, conventional accounting also uses estimates, assumptions, in many areas such as depreciation related to the future which could be as unpredictable and less accurate. The verification of value-based data for human resource in annual reports had represented a different and more substantial problem for the auditors. However, there had been found a growing interest in value-based human resource accounting at some time in the future could not be ignored. Flamholtz suggested that: â€Å"Human resource accounting will have an impact upon corporate financial reporting. In the future, corporations would have to report on their investments in human assets. At first this information will be reported in the chairman’s letter of corporate annual reports. The purpose will be to show management’s attention to building human assets. Some companies may choose to include this information in a statement of intangibles, and some will include it in proforma financial statements. Ultimately, however, it will be included in conventional statements as a generally accepted accounting practice† {text:list-item} Theoretically, human resources accounting had been explained from different analysis made by different authors. Conner (1991) in his theory titled â€Å"the resource theory† considered human resources in a more explicit way. This theory considered that the competitive position of a firm depends on its specific and not duplicated assets. The most specific (and not duplicated) asset that an enterprise has is its personnel. It takes advantage of their interdependent knowledge that would explain why some firms are more productive than others. With the same technology, a solid human resource team makes all the difference (Archel, 1995). Another interested theory is that of the two principles of â€Å"human resource cost† and â€Å"expenses recognition principle† Theoretically, the two principles of ‘human resources cost’ and ‘expenses recognition principle’ have been used to explain the treatment of human resource accounting in the financial statement. Accountants are known with human resource cost principle of treating human resource in the financial statement. They claimed to have accounted for human resource cost for a long time before the phrase ‘human resource accounting’ come into light. Generally, they have followed the practice of changing human resource cost, associated with production (e. g. direct labour) to inventories manufactures and changed all other human resource cost(wages and salaries) to operating expenses in the period incurred. This principle of accounting for human resource provides little insight into the recording of human resource cost but it does not show or identify human resource as an asset in the balance sheet. Strictly speaking, for the purpose of this research the accepted theory had been deeply rooted in different models of accounting for human resources as explained by Jawhar Lal (2003). {text:list-item} These two under-listed method of accounting for human resources will be critically examined and explained broadly for the purpose of this work. Human Resource Cost Accounting (HRCA), i. e. , cost-based human resource accounting. Human Resource, Value Accounting (HRVA), i. e. , value-based human resource accounting. {text:list-item} HRCA may be defined as the measurement and reporting of the costs incurred to acquire, develop and replace human resources. Generally speaking, (i) historical costs and (ii) replacement costs are recognized in human resource cost accounting model. Historical Cost (Acquisition Cost) of Human Resources This model known as the historic cost model focuses upon the amount of expense incurred during the defined period on formal training and orientation, familiarization and on-the-job training, and formal development and experience. This is the amount of the additional development and experience. This is the amount of the additional investment in the acquisition and development of human resources. Acquisition cost involve costs of recruiting, selecting and hiring people to meet an organisation’s present and future human resource needs. These costs refer to the sacrifices that must be incurred to ‘acquire’ a new employee. Development costs refers to the sacrifice (costs) that must be incurred to train a person either to provide the level of performance normally from an individual in a given position or to enhance the individual’s technical, administrative, or interpersonal skills. Development costs include these components: Orientation, off-the-job training, and on-the-job training. These three components generally include costs such as salaries, tuition, materials, travel and consulting fees. Orientation costs are costs associated with formal orientation of employees. The orientation makes employees familiar with personnel policies, company products, facilities and so on. Orientation costs are generally a mixture of salaries and materials. The salaries are for both trainer and trainee. Materials may include brochures describing firm policies, history, etc. Off-the-job training costs are incurred in formal training not directly connected with actual job performance. Formal training programmes may be advance technical training, or management development programmes. Off-the-job training costs may include salaries, tuition, meals, travel, facilities costs, consulting fees, and materials. Salaries include the cost of trainers as well as trainees. On-the-job training costs are incurred in training an individual on the job itself rather than in formal training programmes. On-the-job training is used not only for production workers but also for professionals such as accountants, engineers, and management trainees. The cost associated with on-the-job training include labour and materials costs. Accounting for Historical Costs Historical costs of human resources are treated in the same way as expenditure on fixed assets such as buildings, plant and machinery. Upon capitalization, the amount of investment in human resources will appear as assets on an enterprise’s balance sheet, and be written off over the expected employment life of the particular group of human resources employed in the enterprise. This allotting process involves recording of investments in human resources through a capitalization process; recording of routine (periodic) expectations of such capitalized items using a suitable mortization procedure; recording of losses on account of special expirations which may result from obsolescence of investments in certain skills or knowledge capabilities or the turnover of personnel; and dynamics and conditions of human resources in terms of investments therein. The determination of a suitable amortization procedure to recognize expirations in human resource is difficult and highly involved. Human resource investments are of a highly varied nature with different periods of long term benefits. Further, uncertainties of conditions of employees, and even mortality add to the complication of deciding upon appropriate amortization practice. Ideally, expiration of human resource investments should be determined by association with those periods during which the benefits of the investments are experienced by the entity. As example, cost of recruiting should be amortized over a period of time which is the best estimate of the remaining time that the individual will remain actively in the employment of the company. Training costs should be amortized over a period which is the best estimate of the time during which the benefits for such training will be enjoyed by the firm. Special training to develop a skill which will be utilized for a short time period should be amortized rapidly. General executive training on the other hand, may be amortized over the estimated remaining tenure of the recipient with the company. Amortization time periods should never extend beyond the date of the recipient’s tenure with the organization. TABLE 2. 1 ABC COMPANY LTD. BALANCE SHEET AS AT 31ST DECEMBER, 2003 FINANCED BY: TABLE 2. 2 ABC COMPANY LTD INCOME STATEMENT FOR THE YEAR ENDED 31ST DECEMBER, 2008. In summary, while cost-based HRA system, are rather severely restricted in the range of their usefulness, within that range, they can be quite worthwhile. Furthermore, the applicability of existing accounting techniques and the familiarity of managers with these techniques suggest that such an approach can save as a logical starting point. Replacement Costs of Human Resources. Replacement costs as used here refers to the estimated costs that would have to be incurred by an enterprise in order to replace its existing human resources with others of similar ability and experience. The determination of replacement cost involves estimates and these estimates are concerned with the present rather than with the future. Flamhottz has developed a concept (model) for calculation of ‘positional replacement cost’ which he defines as the sacrifice that would have to be incurred today to replace a person occupying a specified position with a substitute capable of rendering equivalent services in the given position. There are three basic elements of positional replacement costs; acquisition costs, development cost and separation costs. Acquisition and development costs still remain as discussed under historical cost of accounting for human resources. Separation costs are or incurred as a result of an employee leaving a position or job in an organization. It includes three basic components: separation compensation costs, differential pre-separation performance cost, and vacant position cost. These costs are generally capitalized and amortized, but should be expensed when the employee ceases to be employed. Separation compensation cost is the cost of severance pay, of any personnel. It may range from very little or no cost to a person’s salary for one year, and perhaps more. Differential pre-separation performance cost is the cost of lost productivity prior to the separation of an individual from an organization. There is a tendency for performance to decrease prior to separation. In many cases, differential pre-separation performance costs may be difficult to measure for specified individuals but may be measurable from historical performance records by personnel classifications. Vacant position costs may be incurred during a period when a search is made for replacement in other positions, holders of the latter may perform less effectively when the former is vacant. This difference in performance or less performance can be termed a cost of vacant position. Evaluation In a sense, replacement costs can be viewed as representing a bridge between historical cost approaches and economic value approach. The justification for considering replacement cost as a form of economic value is the proposition that the value to an organization of an individual’s services is reflected by the amount by the amount that the organization would have to pay to replace their services. Furthermore, replacement costs are present-oriented rather than future-oriented. Thus, it is not necessary to make estimates about the future in order to determine human resources values in terms of replacement costs. There are several difficulties associated with the use of replacement costs for human resource accounting. Replacement costs are often irrelevant since management may be either unwilling or unable to replace a particular individual with another person of similar abilities. {text:list-item} Jawhar Lal (2003) explained in his study that human resource value accounting is an attempt to measure the value of human resources on the basis of benefits accruing to an organization. The amounts of such benefits are derived from the value differentials attributable to investment in human resources. Many authors have developed models for calculating (estimating) the value of human resources of an organization. These models have some similarities, but they do vary somewhat in both concept and in choice of surrogates. For this research work to proffer solution to the question of how human resources of an organization can be valued. Some models have been used thus; Hermanson’s model Hermanson discussed two possible valuation methods, both of which are based on economic concepts of value: (a) The Unpurchased Goodwill method, and (b) the Adjusted Present Value Method. Unpurchased Goodwill Method: Hermanson had suggested that the value of human resources of an organization may be assessed by capitalizing earning in excess of normal earnings for the industry or group of companies of which the firm is a part. This approach is historical cost-based and thus of limited use as a predictor. Also, if it is based on projected earnings rates it could be no better. This approach implicitly assumes a zero value for all human resources in competitive situations since a positive value of human resources requires above average earnings. Adjusted Present Value Method: This method requires four steps in order to arrive at the value of the human assets. Estimate annual wage and salary payments for five years into the future. Calculate the present value of estimated wage and salary payments by applying a discount factor equal to the normal rate of return in the economy. Calculate an average efficiency ratio based on the previous five years performance. This ratio is found by dividing the actual earnings of the firm by normal earnings for each year and averaging the result. (In making this calculation, the latter years receive more weight than the earlier years). Multiply the present value of the future wage and salary payments by the average efficiently ratio. The resulting figure represents the estimated present value of the human resources. This method also is related to Hermanson’s unpurchased goodwill model and shares the same limitations. In addition, it may be criticized on the ground that future compensation is as much as measure of the liability of the firm employing the individual as it is an asset. The concept, therefore may relate to the human capital represented in individuals employed by the firm. Both of Hermanson’s models were suggested as possibilities for external reporting and management uses. Giles and Robinson’s Model Giles and Robinson suggested that the valuation of human assets should be made in term analogous to the valuation of a business on a going concern basis. The price earning ratio, which relates market capitalization to the latest reported earning figure is their point of departure. Based on a sample of companies with similar characteristics, an average P/E multiple is computed and then adjusted to arrive at the multiple applicable to the firm by providing for (deducting from the average multiplier) the factors that are not related to human assets. The multiple is further adjusted as needed, for application to different job categories. Gross remuneration of employees and all additional expenditures related to investments in human resources are capitalized by using the appropriate multipliers. The technique provides the basic data necessary for periodic human asset, balance sheets and income statements and human asset profiles and projections of the firm. The multiplier represents a number of year’s capitalization of the annual human resource figure. The total human asset value in a firm is either equal to or less than the amount of ‘goodwill’ (the going concern value less net non-human assets). Due allowance is made for other goodwill elements, such as product loyalty, patented processes and the value of long term contracts. The net change in human assets value in a period is computed as the difference between capitalized amounts which enhance the value and capitalized provisions for dimension or amortization of value. Lev and Schwartz’s model This model determines present value of future earnings of a person in an organization. The model developed by Lev and Schwartz to estimate human capital value of a person (y years old) is: EVr*=t=rTPr? t+1)i=rtIi1+rt-r Where: EVr*= the human capital value of a person ‘r’ years old. I(i)= the person’s annual earning until retirement and this series is represented graphically by the earnings profile. r= a discount rate specific to the person. T= retirement age. Pr(t)= Conditional probability of a person of age ‘r’ dying in year ‘t’. I*t=fI? (t), t=r,.. ,T This model provides a reasona ble measure of human capital which could be used for aggregation in macro statistics and in assessing the dynamics and mobility of such capital. While the authors indicate that capital values determined by use of this model will provide financial statement uses with valuable information about changes in an organization’s labour force, the model’s use for practical decisions of managers of organizations or of potential investors in organization is obscure or even non-existent. Organ’s Model Organ attempted to measure in monetary terms the net present values of some of the human resources of a certified public accounting firm. A human resource value model was utilized in the research which is exhibited in table 2. Table 2. 3 Major Determinants of human Resource value Model Source: Pekin Organ, â€Å"Application of a Human Resource Value Model: A field Study†, Accounting, Organisation and Society, Vol. 1 No. 2-3, 1976, p. 198. According to Organ, there are seven major determinants of the values of human resources. Monetary value benefits potential. The individual performance index. Efficiency index. S tandard work index. Maintenance costs (salaries or wages) Start-up costs (recruiting, initial training). Training and development costs. Probability of continued employment. Probability of survival. Organ believes that has model generates data that are amiable for use in an on-going manner like a performance evaluation system or a human resource value accounting system. Organ’s model has two major limitations which are, one, the ‘total’ value of the individual is not considered, and two, the model is limited for use in professional service organizations. Jaggi and Lau’s Model In human resource valuation, there is a problem of forecasting the expected promotion chances and tenure of employees on an individual basis. To overcome this problem, Jaggi and Lau refer to ‘group’ as homogenous group of employees who may not be necessarily working in the same department. They claim that on a group basis it is possible to know the percentage of people (in a particular group or department) likely to get promotions or to leave the organization before death or retirement in future years. This model assumes that the pattern of employees’ movement generally remains constant over time. Therefore, predictions based on historical data for one period can be used for future periods also. The authors assert that with some intuitive justification, the model is likely to provide greater accuracy and reliability. Morse’s Model According to Morse in his study â€Å"A Note on the Relationship between Human Assets and Human Capital†, (1973), the following equation was implicating attributed to Flamholtz: A=i=1NrTIi(t)1+rt-r+rTX(t)1+rt-rdt Equation 1 Where A= human assets value to a formal organization; N= Number of individuals currently employed by the organizations; R= current time; T= highest time at which an individual currently employed leaves the organization; Ii(t)= net value of the services rendered by individual ‘i’ at time ‘t’ to the organization, Ii(t)=Gi(t)-Ei(t). Gi(t)= gross value of services rendered by individual ‘i’ at time ‘t’ to the organization. Ei(t)= all direct and indirect compensations given to individual ‘i’ at time ‘t’ by the organization. X(t)= value of services of all individuals presently employed working together in excess of value of their individual ervices at time ‘t’ and r= time value of money. Morse then converts the Lev and Schwartz equation, which determines an individual’s human capital value under certainty to: C=i=1NrTEi(t)1+rt-rdt Equation 2 Which according to Morse, is the total â€Å"human capital employed in an organization† as it exists at time ‘r’. Now, by expand equation 1 and re-arranging it, the writ e says: Equation 3 says that the present value (PV) of human assets equals Total Present value (TPV) of human resources less present value of payment to the employeed. Flamholtz Model Flamholtz in 1971 proposed a normative human resources valuation model which would trace the movement of an employee through organizational positions or service state where the employee â€Å"†¦ is expected to render in specific quantity of service to the organization during a specified time period. The probability of the individual occupying this service state is needed so that expected service from the individual can be derived using: ES=i=1NSiP(Si) Equation 4 Where: Si= services that are required from the individual in a service state; and PSi= probability that the individual will occupy the particular service state. The service than an individual renders determines his or her value to the organization and Flamholtz stated that the monetary equivalent of this services can be represented in two ways. The first way is to determine the quantity and price of the services and use their product as the monetary equivalent, and the second expected services are discounted so that their present value can be determined. Also, in 1972, Flamholtz offers a model for calculating an individual’s value to an organization using the present value of the set of future services the employee is expected to remain in the organization. This model is conceptually sound from a benefit point of view and would have left little room for improvement. During this same year, Flamholtz proposed ‘expected realizable value’ as a form of economic valuation of the human resources. His model postulates that an individual is not valuable to an organization in the abstract. An individual is valuable to an organization in relation to the personal attributes and the characteristics of the organization. On a conceptual and theoretical level, Flamholtz has tried to identify the key variables that determine an individual’s value to an organization and the inter-relationships of such variables; he recognizes that these determinants may land themselves to monetary or non-monetary indicators. The model developed by Flamholtz is shown in table 2. 4 below. TABLE 2. 4 Revised Model of the determinants of an Individual’s value to a formal organization Source: Eric Flamholtz, â€Å"Human Resource Accounting: A Review of Theory and Research,† unpublished paper presented to the Organization Behaviour Division at the 32nd Annual Meeting of the Academy of management, Minneapolis, Minn. , August 15, 1972, p. 10. Flamholtz suggested appropriately that this â€Å"model is suggested as a first step toward the development of a theory†. It is conceptual theoretical and perhaps only impressionist. One of the most difficult aspects of calculating realizable value is the estimation of the value of a person’s expected services. Flamholtz had proposed that it might be desirable to use a substitute measure of surrogate, for this purpose. Examples of possible surrogate measures include compensation, replacement cost and performance indexes. In an experiment designed to test the appropriateness of using these measures. Flamholtz found that all three may be relevant for this purpose. He suggested that the choice of the ‘best’ measure in a specific situation will depend on the intended use of the data. To summarize, according to Flamholtz, the measurement of human resource value of an individual to an organization requires the following: Estimate the total time period during which the individual can be expected to render services to the organization. Identify the various service states (i. e. position) that the individual may occupy during the time he is with the organization. Measure the value derived by the organization if the individual occupies the various service states for the specified time periods. Estimate the probability that the individual will, in fact, occupy each state at the specified future time. Akintoye’s Model Akintoye in 2006 proposed the ‘Net Benefit Model’ to human resources accounting in service organization as an expectation of the earlier conventioned models of Morse (1973), Lev and Schwartz (1971, 1972) and Flamholtz (1971, 1972). In this type of an organization, the estimate of benefit generation is a relatively simple exercise. Each employee has a stipulated and readily ascertainable billing rate and amount of time (measured in billable hours) over his or her estimated useful life with the organization. That may be other types of organizations that give themselves to parallel measurement like doctors and lawyers. The Net Benefit Model as proposed by Akintoye is hereby stated in it most general form below, thereafter the suggested constructs are explained and illustrated in details. Cij=j=1nk=tE-t1(1+r)c? Bqj Equation 1 Where *Figure 1: Adjusted Net Value of Human Resource for the *Organization The equation 1 above tells us that the total adjusted net present human resources benefit of a services organization is equal to the summation, discounted certainty-equivalent net benefits of the employees in the organization as shown in the above figure. The major thrust of this work is to conceptualise the determinations of certainty-equivalent net benefit streams generated by each individual, after all, the individual are determined, the total human resources benefit for the organization can be resolved by relatively simple procedures of discounting aggregation (Equation 1 and figure 1 refer). {draw:frame} Figure 2: Major Determinants of Certainty Equivalent Net Benefits {draw:frame} Empirically, analysis made by Walker (1995) with the aid of diagram showed that Human Resources Accounting in services organization seeks to make managers more of the importance of people as valuable resources and to hold managers more accountable for these resources. It is also an excellent way to assess management performance in this use of human resources. In this way it is expected to encourage better planning for human resources and better decisions wherever they involve people. Lastly, Human Resources Accounting in service organization is an excellent way to encourage managers to take a long-run outlook towards the value of people, rather than a short-run, quick-profit outlook that ignores human resources. Figure 3 Source: James W. Walker (1995), Grolier Library Adams (1965) stated that an individual who is involved in an exchange relationship, such as exchanging services for pay in a gainful employment situation, will perceive his or her inputs in more than monetary terms. The perceived input include effort, education, experience, skill, seniority and job status. Inputs are considered relevant only if they are perceived as inputs by individual contributor. On the other side of the exchange relationship is what the individual perceives he or she is deriving from the job-outputs. These are categorized in terms of their recognition and relevance and include salary, prerequisite, prestige and personal fulfillment. The individual will make comparisons of his or her output-input ratio with the situations of others whom he or she considers equal, in an all round sense. The purpose of this comparison is for the individual to determine whether the ratio of his or her output to input is fair. In making this comparison, the individual has in mind another specific individual whom Adam calls the individual’s ‘referent’. When the normative expectation of the individual in this comparison is violated to that of his or her output-input ratio as perceived is not equal to that of his or her referent (peer), then a feeling of in equity may result. Note that in this definition of inequity, the absolute level of outputs and inputs for the individual and his or her referent is irrelevant. What determines the equity of this output-input comparison is the individual’s perception of what he or she is giving and receiving as well as what he or she perceives the referent is giving and receiving. The relationship may occur when the individual and his or her referent are in a direct exchange relationship with a third party. {draw:frame} Symbolically, inequity exists when: Where: Oi=Output of the individual. Similarly, the individual will perceive a condition of equity when: The relationship of â€Å"equity theory† to the individual’s perceived rewards and peer’s perceived reward is that when the balance of ratio of these indices is disturbed, this will affect the individual’s internal satisfaction. Also it should be clear from Adam’s model that a feeling of inequity may exist when the individual perceives his or her ratio of output as greater or less than his or her referent’s ratio. This indicates that the model is realistic and not unidirectional. CHAPTER THREE RESEARCH METHODOLOGY 3. 0 INTRODUCTION This chapter covers the method used in the collection and generation of data in carrying out this study. It deals with the basic methods, sources of data and procedures used in gathering and analyzing of data and the problem s encountered in collecting the information required for the research. 3. 1 RESEARCH DESIGN Research design means the structuring of investigation aimed at identifying variables and their relationship to one another. It is used for the purpose of obtaining data to enable researcher test hypothesis and answer research questions. In an attempt to properly carryout this research, the researcher has obtained materials from both primary and secondary data. PRIMARY DATA: Primary data is information obtained for particular purpose/problems under consideration. According to Anyanwu (1994), it is first hand â€Å"tailor made† information be it personal, by a phone and by use of questionnaire administration. This research work employed the use of closed ended questionnaires administration as its sources of primary data in order to get the business opinion on the numerous questions to be asked. SECONDARY DATA: Is information assembled for some other purpose which the researcher finds relevance to his own research and incorporates these into his own work. Sources of secondary data used in this research includes articles in journal, textbooks, post written project work, newspaper articles, Access bank Annual Financial Report. 3. 2 RESEARCH POPULATION/POPULATION SIZE . 3 SAMPLING PROCEDURES However, due to some constraints like money, time, human and material resources and other facilities; the use of the entire research population is not only difficult but not feasible. Hence, there is need for the use of a subset of the entire population. Based on this fact, the use of judgemental/non-probability sampling is employed in choosing the sample size. Sampling according to Anyanwu (1994) is a pr ocess of selecting a proportion of the population for the purpose of generalizing the result from he sample about the population itself, the target population and any other population having the same characteristics. The researcher has some element of control because in non random sampling process, the researcher selects his sample on the basis of his own knowledge of the population its elements and the nature of the researcher aim. 3. 4 SAMPLE PLAN The study employed the use of primary data through questionnaire sampled among the employees of Access Bank Plc. , service industries and professionals. A total of fifty questionnaires were administered and these questionnaires were distributed to the selected sample size. At the end, 40 completed questionnaires were personally retrieved. Thereafter, the completed questionnaire were tested for validity 3. 5 DATA ANALYSIS Based on the nature of the study, analysis has been limited to the use of Chi-Square (? 2). Data analysis contains the statistical calculations performed with the raw data collected to provide answer to the questions initiated in the research. Chi-Square (? 2) is defined as the â€Å"sum of the ratio of difference between the square of observed and expected frequencies† (Hoel Paul, 2005). It is a measure of significances and is important in hypothesis testing especially in the type of research where only people who are among the managerial staff of the institution are required to fill the questionnaires to compute the Chi-Square, we find the difference between the sum of square of the observed and expected frequencies and divide whatever is gotten by the expected frequencies. Mathematically, the Chi-Square can be expressed thus, is given as: ? 2=O-E2E O is the observed frequency. E is the expected frequency. ? is the symbol of summation If the value of the observed value is greater than the expected value, the Chi-Square will largely indicate a poor experimental agreement, if the observed value and the expected value perfectly agree with one another; the value of the Chi-Square will be zero. Indicating an excellent or perfect experimental agreement, however, the value of the Chi-Square can never be zero Taylor (1977). The degree of freedom (df) is another important feature of the Chi-Square distribution. Its computational formula is given as: df=(r-1)(c-1) The decision rule is that if the computed value of Chi-Square is greater than tabulated critical value (? ). The null hypothesis is rejected as the state of significant. If the test is less than the critical value, the null hypothesis is retained (Murray 1977). A Chi-Square test is always a one tailed test. The level of the significance is 0. 05 or 5% which will be given in the Chi-Square table. 3. 6 RESTATEMENT OF RESEARCH QUESTIONS Most income statements are inc omplete without adequate consideration and inclusion of human resources element in the financial statement. The following are the research questions: How can the monetary value of employee service be established? Can these monetary values aid the management in internal control problem? What are the possible effects of the monetary worth of employee service to the profitability of an organization? What impact would the development of employee have on the general performance of an organization? 3. 7 RESTATEMENT OF RESEARCH HYPOTHESES Hypotheses set to be tested are stated below: H0: There is need for capitalization and amortization of human resources like fixed assets in financial statement. H1: There is no need for capitalization and amortization of human resources like fixed assets in financial statement. . 8 LIMITATION OF THE STUDY Factors limiting the scope of the study are as follows: TIME: The research is expected to merge school activities as a student with gathering data for this study. Also, the staffers of Access Bank Plc have to combine their daily work with attending to the researcher using their leisure time. DISCLOSURE OF HUMAN RESOURCE ACCOUNTING INFORMATION: Company had not made any serious attempt to provide HRA information in their published annual reports and is an area which is not yet fully developed. Further to attach quantitative values to them. The report is limited to use of questionnaire to gathered relevant data. Inspite of these limitations, this investigation will yield beneficial results and the limitations of this study will not have any significant effect on the research result. CHAPTER FOUR PRESENTATION AND ANALYSIS OF DATA {text:list-item} This chapter presents and analysis the data collected from Access Bank, First Bank Plc and United Africa Company (UAC). This is done on other to find out the possibly of human resource accounting. Through this analysis, the hypothesis set forth is either validated or nullified. The hypothesis states that most income statement are incomplete without adequate consideration and inclusion of monetary value of human resource element in the financial statement, and there is need for capitalization and amortization of human resources like other fixed asset in the financial statements. The findings present in this research are based on the response on the model of data selection supporting or negating the hypothesis. SUMMAR Y OF THE QUESTIONNAIRE DISTRIBUTED AND RESPONES COLLECTED The table shows that out of 30 questionnaire representing 42. % of the total distribution which were administered to Access Bank 27 or 38. 6% were returned, leaving a shortfall of 4. 3%. 20 questionnaire representing 28. 6% of the total distribution were administered to First Bank, of this questionnaire 19 representing 27. 1% were returned leaving a shortfall of 1. 4% while 20 questionnaires representing total distribution were administered to UAC, 18 representing 25. 7% were returned but 2 which is 2. 9% of the questionnaire were not returned. It should be noted that all returned questionnaire were used in this research based on the responses to the question. The researcher decides to select questions closely related to the hypothesis for the testing of the hypothesis. {text:list-item} Earlier in this research, it has been show that different schools of thought exist in respect of human resources accounting. In order to ascertain possibility of human accounting the analysis of all the questions will have to be used {draw:frame} TABLE 4. 2: DISTRIBUTION OF RESPONDENTS BY EDUCATIONAL QUALIFICATION {draw:frame} TABLE 4. 3*: DISTRIBUTION OF RESPONDENTS BY *HOW LONG THEY HAVE BEEN IN THE ORGANIZATION {draw:frame} TABLE 4. *: DISTRIBUTION OF RESPONDENTS BY *MARITAL STATUS {draw:frame} TABLE 4. 5*: DISTRIBUTION OF RESPONDENTS BY *COMPANY THEY WORK {draw:frame} TABLE 4. 6*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"HAVE YOU HEARD ABOUT HUMAN RESOURCES ACCOUNTING? † {draw:frame} From the above, 64 respondents answered the question. 85. 9% have heard about human resource accounting, while 14. 1% said they have not heard about human resources. TABLE 4. 7*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THAT THE SKILL OF EMPLOYEE CAN BE MEASURED IN MONETARY TERMS? † {draw:frame} Out of the 55 respondents who have agreed that they have heard about human resources accounting, 56 agreed to the fact that the employee skill can be measured in monetary terms, while 8 respondents said the skill cannot be measured in monetary terms. TABLE 4. 8*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THIS SKILL *IS *TRUELY REFLECTED IN THE FINANCIAL STATEMENT OF AN ORGANIZATION? † {draw:frame} 48 out of the 64 respondents says that the skill is not truely reflected in the financial statement, while 16 said the skill is truely reflected in the financial statement. TABLE 4. *: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"ARE YOU SATISFIED WITH THE PRESENT METHOD WHEREBY HUMAN RESOURCES IS REFLECTED IN FORM OF SALARIES AND WAGES ONLY? † {draw:frame} In the above question 47 respondents replied that they were not satisfied with the present method whereby human resources is shown in form of wages and salaries. 17 respondents believed that it were to shown in form of wages and salaries *TABLE 4. *10*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU FEEL THAT HUMAN RESOURCES SHOULD BE CAPITALIZED AND AMORTIZED LIKE OTHER FIXED ASSETS? † {draw:frame} Out of the 64 respondents, 53 believe that human resources should be capitalized and amortized with other financial assets, while 11 respondents said human resources should not amortized and capitalized. TABLE 4. 11*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK MONETARY WORTH OF AN EMPLOYEE SKILL OR SERVICES CAN AFFECT THE PROFITABILITY OF AN ORGANIZATION? † {draw:frame} 58 i. e. 90. 6% were of the opinion that the monetary worth of an employee can affect the profitability of organization, while 9. 4% were of the view that such cannot affect the protability of the organization. TABLE 4. 12*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THIS MONETARY VALUES OF HUMAN RESOURCES CAN THUS BE JUSTIFIED LIKE ANY OTHER ITEMS IN THE INCOME STATEMENT? † {draw:g} 54 respondents states that the monetary values of human resources can be justified like other items in the income statement, i. e. they can be treated and adjusted in the financial statement, while 10 respondents says otherwise. TABLE 4. 12*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THAT HUMAN RESOURCES ACCOUNTING IS POSSIBLE? † {draw:frame} 82. % of the respondents felt that human resources accounting because in production we cannot do without human factor, while 17. 2% feel that human resources accounting is totally impossible. TABLE 4. 13*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK INCOME STATEMENT IS COMPLETED WITHOUT THE CAPITALIZATION ND AMORTIZATION OF HUMAN RESOURCES? † {draw:frame} 51 respondents believe that inco me statement is not completed without the capitalization and amortization of human resources, while 13 respondents believe that there is no need for the capitalization and amortization of human resources. TABLE 4. 14*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK INCOME STATEMENT IS COMPLETE WITHOUT ADEQUATE CONSIDERATION OF HUMAN RESOURCES? † {draw:frame} 55 respondents maintain and believe that human resource elements are not well handled in the financial statement which the make the income statement incomplete, while 9 respondents feels that the income statement is complete without the consideration of human resources. TABLE 4. 15*: DISTRIBUTION OF THE RESPONSE ON THE QUESTION â€Å"DO YOU BELIEVE THAT HUMAN RESOURCES ACCOUNTING WILL HAVE IMPACT UPON CORPORATE FINANCIAL REPORTING IN THE FUTURE? † {draw:frame} 7. 8% of the respondents believe that human resources will have no impact upon corporate financial reporting in the future. 92. 2% felt that human resources accounting will have great impact upon corporate financial reporting in the future. TABLE 4. 16*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"ARE HUMAN RESOURCES (PEOPLE) THE MOST IMPORTANT ASSET OF AN ORGANIZATION? † {draw:frame} TABLE 4. 7*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO HRA INFORMATION PLAY ANY ROLE IN MAKING INVESTMENT DECISION BY INVESTORS AND OTHER USERS? † {draw:frame} 58 out of the 64 respondents felt that human resources accounting will play an important role in making investment decision by investors. 6 respondents believe that human resources accounting cannot affect investors’ decision in making in investment decision. {text:list-item} Question 5 and 10 give response to the null hypothesis which is to be tested. CHI-SQUARE TEST {draw:frame} {draw:frame} CHI-SQUARE TEST {draw:frame} {draw:frame}