Dancing Ghost Halloween Science Magic Trick

This Halloween, make a paper ghost dance in the air, as if by magic! This is a simple and educational holiday science project. Dancing Ghost Materials Light-weight paper works best for this project, such as tissue paper, paper towels, toilet paper or printer paper. paperscissorsballoon Make the Ghost Dance! Cut a ghost shape out of the paper. If you cant cut out a ghost or draw one freehand, search Google images for paper ghost cut-out and print a pattern.Blow up the balloon and tie it off.Rub the balloon on dry hair.Slowly edge the balloon toward the paper ghost. You can make the ghost move in response to the balloon and even make it dance in the air. How It Works When you rub a balloon on your hair, some of the electrons from your hair move over to the balloon, producing a charge of static electricity. The electrons have a negative charge. They are attracted to objects that have a positive electrical charge, like paper. Even though static electricity is invisible, it is powerful enough to draw the paper toward it. When the paper and balloon come into contact, the charge is neutralized and the paper falls back down. More Projects More Halloween Science ProjectsScience Halloween Jack-o-LanternsBend Water With Static ElectricityWater Into Blood Science Trick

Musical Event In Preparation For This Event, I Was Somewhat

Musical Event In preparation for this event, I was somewhat versed in classical music. Many of the pieces I heard were either referenced in the text, or I have heard them before. I did not have any preconceived notion as to what the playlist would consist of before I attended the event. There were many classical tracks played throughout the event, most of which had jazz influences from the members of the Englewinds. It was all very refreshing and spontaneous, something which I did not expect from the event. There were times in the beginning when they were primarily focused on the classical era of music, but they soon mixed the music into a fusion of both classical and jazz, and eventually moved into jazz. Since both classical and jazz†¦show more content†¦The first half of the classical era focused on simple and decorative music, while the second half witnessed the rise of thematic development, which focused on manipulating melodies for the intellectual enjoyment of explorin g the possibilities inherent in a tune (Chiego, 2014, pg 11). This was evident in some of the pieces played throughout the concert. Some of the most notable composers for this time were Franz Joseph Haydn, Wolfgang Amadeus Mozart, Ludwig van Beethoven and Franz schubert. Jazz is dated back to the early twentieth century in America. It incorporates ragtime, blues, repeating chord progressions and improvisation (Chiego, 2014, pg 139). There are many different subgenres of Jazz, from New Orleans, to Chicago Style, to Big Band or Swing (Chiego, 2014, pg139-141). The musical performance I viewed was at the Shea Center at William Paterson University. The performance was called â€Å"Englewinds’ BEES, PLEASE!†. It was a very clean auditorium and the atmosphere was filled with a suppressed excitement. As I took my seat, it was only a matter of time before the music started. The attire of the performers was also casual, but in a uniform sense. The announcer came on stage and welcomed everyone, and soon after, the Englewinds came out and played various classical pieces using various woodwinds, brasswinds, and a percussion instrument. This event was played with all woodwinds, brasswinds, and a percussionShow MoreRelatedJola Initiation Ritual Essay5690 Words   |  23 PagesAfrican continent. In seeking to understand this subject we are made aware of the changing textures of time and space and the beauty of physical universe existence, as well as the challenge of continental mapping and composite humanity. This is so because the essence of African identity can be sensed through its integration of individual and communal zones of experiences as well as the blending of multiple planes of consciousness (i.e. reception /hearing). This same sensibility can be viewed in AfricanRead MoreEssay on Wagnerian3838 Words   |  16 PagesWagnerian I have a friend, Matthew, who is a Wagnerian. For those of you who dont know what that exotic species is, Wagnerian denotes someone who listens to the operas of Richard Wagner and loves them to a degree bordering on the unreasonable. And hes continually amazed by the fact that I dont get off on Wagner to the degree that he does. He also hit me once when I referred to Wagner as a proto-Nazi. Granted we were both a bit drunk at the time, but even so, youRead MoreAnalysis Of The Film Phantom Of The Opera 2656 Words   |  11 Pages For my first video assignment, I chose to personally analyze the 2004 film, Phantom of the Opera. Andrew Lloyd Webber was the first to make the Phantom of the Opera into an actual musical, which was inspired from a french novel of the same name. In the 2004 adaptation, the story takes place in 1870 Paris, France. Here, a young woman in her twenties named Christine Daaà © (Emmy Rossum) becomes the main act at the fictional theatre Opà ©ra Populaire. Her childhood sweetheart of around the same age, ViscountRead MoreLifespan Essay14430 Words   |  58 Pagestalk or sing out loud. You figure that ARDA needs the sleeping time for brain development so you dont disturb him. A At 0 months: After only a week with ARDA, you can already feel a hormonal connection. When ARDA cries, you begin to lactate!This will increase if you choose to breast feed, but it will die off gradually if you do not. You want ARDA to be active and curious about his environment, so you: deck out ARDAs crib with the latest baby gear, including black and white mobiles, rattlesRead MoreLearning Your First Job Leamnson6049 Words   |  17 PagesCollege: Strategies for Academic Achievement (1994, new edition 2006) Introduction (Don’t skip this part) These pages contain some fairly blunt suggestions about what to do in college. Some of them may seem strange to you, some might seem old fashioned, and most will come across as labor intensive. But they have worked very well for many students over the past 20 years, since the first edition came out. This edition is more up to date, but the basic message has not changed much. A fundamental idea thatRead MoreAnalysis of Hamlet Essay8190 Words   |  33 Pagesmetaphorically. Unable to offer an explanation, Horatio sees the apparition in convention terms as an omen of some evil. This is immediately connected with the expository fact that there are feverish military preparations in the kingdom. The indication is that there are pre-existing questions brought into the open in connection with the ghost. The specific question relating to preparations for war, concerning the kingdom and not necessarily the ghost, is answered by Horatio; he gives us expository backgroundRead MoreEssay on Virtual Child16751 Words   |  68 Pagesincluding talking to her, singing to her, and listening to music. 3 Months: 1) Q: Preslee is easily irritated by loud noises and intense stimuli. She wakes up often at night in a random manner. You are getting grumpy. How will you deal with this? A: You or your partner will take turns soothing Preslee by rocking and talking softly. 2) Q: As a family with two working parents, what type of daycare will you choose? A: Hire a sitter to care for Preslee in your home. 3) Q: You and yourRead MoreAmerican Popular Culture and Its Impact in a Globalized World8501 Words   |  35 PagesAmericans, after all, did not invent fast food, amusement parks, or the movies. Before the Big Mac, there were British fish and chips. Before Disneyland, there was Copenhagens Tivoli Gardens (which Walt Disney used as a prototype for his first theme park, in Anaheim, a model later re-exported to Tokyo and Paris). Ââ€" Richard Pells 1. Introduction No matter what corner of the world, it is more than unlikely to walk up to an adoles-cent, mention the names Jennifer Lopez, MadonnaRead MoreComparative Study of Pakistan Chinese Cultures13385 Words   |  54 Pages2013 Comparative study of Pakistan and Chinese Cultures Muhammad Rashid (ID:2012420078) This report has compared the two cultures namely the Chinese and Pakistani culture by considering different parameters. The material and non-material aspects of culture are expressed and comparative study of two cultures is performed. Both the cultures have strong roots with the shades of thousands of years of civilizations. The ideology, ethics and living styles are compared with some examples and details. TheRead MoreAnglo-Saxon Heroic Poetry5673 Words   |  23 PagesThe traditional epics (also called primary epics or folk epics) were shaped by a literary artist from historical and legendary materials which had developed out of the oral traditions of his nation during a period of expansion and warfare. To this group are ascribed the Iliad and Odyssey of the Greek Homer, and the Anglo-Saxon epic Beowulf . The literary or secondary epics were composed by sophisticated craftsmen in deliberate imitation of the traditional form. One such example is Virgils

College Common App Essay free essay sample

However, the changes have taken place in my life and I dont regret my decision two years ago in which I chose to study in America. Having been living in the States for almost two years, I have to admit that my life here is full of challenges as well as excitements. First came to the State, to my host family, to the Gunshot School as a 16 years old girl, everything was so alien to me; not only did have to take care Of myself, but also try to be accustomed to the environment and the culture. It was uncomfortable and difficult at the beginning; nothing seemed familiar, but I ritually got used to the insupportableness and started my life here. Communication helped me the most to become comfortable out of my comfort zone. It was not just a matter of language ability; to understand the cultures and customs was the key. We will write a custom essay sample on College Common App Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Gladly I was never a bashful girl, my optimism and outgoingness quickly helped me become the new member of my host family and make new friends at school.Me right now would probably laugh at the me two years ago who tried to understand an American joke or a conversation about Sunday night football game, because now I could easily socialize with people; talk about football or make them laugh at my jokes?I no longer feel the barrier of language and culture that keep me from the community, I feel comfortable. School was a big challenge for me as well; especially I was willing to take on more academic challenges.Asking questions or discussing academics in class was something that I would never be comfortable to do; but now I am literally one of the most productive students in class?very talkative, you might say. Am changed; I witnessed my own transition to a confident student. I also wanted to explore my full attention in academics and prove that I can be on the same level, no, even better than others. Classes that am taking have been a lot of work for me, but they push me to step out of my comfort zone?Sometimes even if I am extremely tired, have to keep up studying.School is still a challenge for me, but in a sense that always try my best in academics, keep up an academic passion and curiosity, and never slack. Family has always been my safest harbor and my comfort zone; I was always told that my family would protect me and support me. Living on my own with my family 7000 miles away was he hardest experience for me, and it still is. Family used to be the comfort zone that I never able to Step out. Had to, since I made the decision to fly away from my parents so young and immature; and start my new life with insupportableness.

The English Patient Essays - The English Patient,

The English Patient As followed by the big hit of Titanic's great tragedy love story . It seems that love romantic stories are in favour to touch people's deep feelings. The English Patient, " however, is a great epic romance novel. It's an extravagance of the romantic spirit, a yearning for passion. A immoral love story between one man(Almasy) and a married woman(Katharine). Also a nurse's love and care toward his patient. Style of the novel uses the in-between of past and present. Backward into memory, forward into loss and desire, the lost of Almasy's physical appearence, his love and the desire to survive after he was badly burned and lost memory dued to plane crush. And later on, how himself and others discovered his unpleasnat past. The novel is mostly focus on the patient(as Almasy)'s inner conflicts. Why he hidden his past to others and how he began to face it after a man named Caravaggiuo who was suffered from Almasy's betrayal of England, and came for revenge.

More than 20 words for snow - Emphasis

More than 20 words for snow More than 20 words for snow Here in the southeast snow all-but brought normal business life to a standstill yesterday. And its not much better today. Here in Emphasis towers were made of sterner stuff: it takes more than a few snowflakes to deter us from our vital work of showing people how to write better business documents. Like everyone else though, we have snow on the brain at the moment particularly as our boiler broke down two weeks ago. (Weve all been sitting around in hats and scarves ever since, waiting for the heating engineer to return with the right bits to mend it.) As everyone knows, the Eskimos have more than a dozen words for snow. Or is that just an urban myth? Weve broken out our grammatical snow shovels and have been doing a bit of digging to get to the bottom of the story. It seems it might be true after all too. According to Professor Anthony Woodbury of the University of Texas at Austin, there are in fact at least 15 different word groups for snow in the Yupik Eskimo language, as you can read here. Thats not as amazing as it sounds, though. In English, he counted 22. Why so many? Well the Eskimo list is bulked up by words for snow formations and meteorological terms such as pirta which means snowstorm. It includes words for which we have no equivalent, such as qanisqineq meaning snow floating on water. But the English list includes words like flurry, dusting and blizzard, as well as words weve adopted from French such as cornice and avalanche. So now you know.

The eNotes Blog Education Testing123

Education Testing123 Does more equal better?   When it concerns students essay scores on the Scholastic Aptitude Test (SATs), that may well be the case. Milo Beckman, a fourteen-year-old student at Stuyvesant High School in New York conducted a study among his peers after becoming frustrated with the scores he received on the exam. Beckman took the exam twice, and to his surprise, discovered that his second test scored higher than the first, although he deemed the first attempt to be superior in quality. The second essay he wrote was considerably longer, but not, in the students opinion, as well written. Beckman then polled 115 students who had taken the exam in his school, asking them to count the number of words they had written. The students who wrote lengthier essays almost always received a higher score, despite the quality of the content. Beckmans results were confirmed by MIT professor Les Pereleman. (Read the full story as first reported by Elisabeth Leamy of ABCs Good Morning America here.) In other testing news, it is not just students who are being graded. Increasingly, teachers are being held accountable for the performance of their students. Houston, Texas is the latest city to announce that teachers jobs will no longer rely solely on evaluations by their principals. Until this year, 99% of teachers received satisfactory performance scores based on personal reviews. However, now student test scores will play a much greater role in deciding who is hired and fired.

Information Security - Amazon.com Term Paper Example | Topics and Well Written Essays - 1750 words

Information Security - Amazon.com - Term Paper Example Many businesses are solely dependent on storing information on the database. The details regarding the employee workings, salaries and the Banking activities are carries out through storing it into the database under strong security to prevent access from unauthorized access. Not only the firewall and the antivirus system provides security to a system but the system design is also needed to be done in such a way so that it provides strong security system to be decoded by the hackers and break the security. Several viruses can be planted to a system which can erase all data in a minute and even certain hard-wares can be used which can bypass the firewall and enter into the system. The login information provided at different sites for transaction process are needed to be very secured otherwise there can loss of information and hackers can steal information for unlawful activities which can incur huge loss for the account holder both in terms of monetary and data loss. For certain issue s like banking system and network activities the system should be highly secured as lack of security can cause huge loss money along with data. About Amazon.com Seattle, Washington based fortune 500 company Amazon.com is the leader of e-commerce business process globally. In the year 1995 Jeff Bezos started Amazon.com and then expanded gradually with wide range of products and services with international sites and strong network and customer service worldwide. Amazon.com claims to be the Earth’s most customer centric online service company who can provide anything that the customers’ need and they provide the lowest price possible in the market. With a diversified product line ranging from new, refurbished and also used items in various categories like jewelry, gourmet, apparel, books, music, toys, personal care electronics etc Amazon.com provides the solution for all under one roof (Rappa, 2010). The company operates sites at different parts of the world like United K ingdom, Japan, Canada, Germany, Italy, France and at China. The technological innovation and the growing trend in the internet industry give a great advantage for the company to innovate new features in to the site. The website provides the special search engine feature for its different items for a more customized search and helps a more easy buying process for the customers. The new AWS (Amazon web services) gives an end-to-end security and privacy in the cloud computing world for the customers and provides a more sophisticated approach than the single data center. With the new innovations day by day the company plans to expand into more geographical regions in coming years and build relation with more sellers and shoppers and implement a more secured e-commerce system for the customers (Amazon.com, 2011). Current business issues on Information Security Amazon.com follows the cloud computing technology which is the modern trend in the e-commerce system. It gives the flexibility fo r the company to expand its business and get connected to a larger mass of people with the development facility of the different application for different devices (Amazon Web Services, 2010). Figure 1: Cloud Computing (Source: India Current Affairs, 2011) But this cloud computing technique of Amazon.com has several security issues which are needed to be evaluated by the company for a more secured information security. Broadly these

Explain how insights from two theoretical perspectives can be used to Essay

Explain how insights from two theoretical perspectives can be used to explore the significance of ‘gaps’, ‘silences’ and ‘absences’ in The Turn of the Screw - Essay Example Eventually, her visions also lead to the tragic end of the novella. The strange images which appear before the governess, along with her generally distracted nature, lend themselves to two different literary interpretations, Marxist and Feminist. Her own attraction to the wealth of the family which has hired her, with the potential of advancing her own financial situation, is an obsession which seems to have led to many of her visions. Her companion in taking care of the children, the illiterate Mrs. Grose, tells the governess that the person the governess â€Å"sees† around the grounds must be the former valet Peter Quint, since he was known to wear the clothes of the head of the house. But since the governess had never known him, no one else can now see him, and he had died, the most plausible explanation is that the governess’ vision is that of the head of the house. Before leaving for his country estate, she had met him in London on Halsey Street. She is described in the introduction as being impressed by him as â€Å"a gentleman, a bachelor in the prime of life...He struck her, inevitably, as gallant and splendid. She conceived him as rich, but as fearfully extravagant--saw him all in a glow of high fashion, of good looks, of expensive habits, of charming ways with women.† This quote from the Introduction is a pattern repeated throughout the story, as the governess fills in the gaps of the facts she doesn’t have with her own, mostly pleasant fantasies, at least of this gentleman who hired her. Her impressions of this man fit well into the Marxist theory of literary analysis, in which economic and social conditions are thought to override all concerns. Her obsession with the great advancement given to her by her new position becomes quite clear in Chapter III, in which her new feeling of possession would quickly be

School Closing Essay Example for Free

School Closing Essay Abstract When I was in school many years age classes were over crowed and merely getting a seat was was an issue, and my parents paid for my education. Being a former resident of Philadelphia I completely understand why parents our out raged at our law makers. There is two sides to every story and I can truly say I understand both in this case. Politicans are also outraged by this what seems to an injustice to our future Doctors, Lawyers and law makers, which may be non exsistent in the future due to the buget crisis and our public as well as catholic schools losing the battle to low enrollment. One editor wrote (Dixon,2012) Why Isnt Closing 40 Philadelphia Public Schools National News? â€Å"In what should be the biggest story of the week, the city of Philadelphias school system announced Tuesday that it expects to close 40 public schools next year and 64 by 2017. The school district expects to lose 40% of current enrollment to charter schools, the streets or wherever, and put thousands of experienced, well qualified teachers, often grounded in the communities where they teach, on the street†. The media has a way of getting their points across however, sadly this is true and close to my heart because I grew up in philadelphia back in the late 70s early 80s and it was no walk in the park than. Closing public and parochicoal schools will merely increase crime and damage our economy even more. School Closing In early January last year the Archdiocese of Philadelphia announced that five catholic high schools as well as 44 elementary would be closing or merging to avoid having to close. Here we are a year later and the guns are locked, loaded and pointed directly at the inner city children. A couple weeks ago the Philadelphia public school system announced that they will be closing 37 inner city public schools. How can the children be our future and take our country to a better place if we do not invest in ther education its really sad that we have money for war but not for education. Superintendent Dr. William R. Hite (Hite,2013) introduced Philadelphia parents, teachers, and students to his â€Å"Action Plan†. The Action Plan is built around two anchor goals – improve academic outcomes for students in all schools and ensure the financial stability and sustainability of the School District. The primary objective is to align all employees’ work to six strategies and more than 50 actions. The plan also intends to signal a comprehensive overview of ongoing and future work in addition to performance metrics for accountability to families, students and community and business partners. â€Å"This Action Plan emphasizes solutions to basic problems based on evidence and facts,† said Dr. Hite. â€Å"We must use data and research more effectively than we’ve done in the past. We are getting back to the basics – doing what works and doing it well.† What Dr. Hite failed to add in his plan was a safe haven for our future (children).

Death in Beowulf, Henry IV, and Paradise Lost :: Beowulf

Death in Beowulf, Henry IV, and Paradise Lost Characters in Death view their lives in retrospect and, very often, for these characters hindsight is twenty twenty. This statement holds true for any incidence of retrospect, however. When an event has passed you take yourself out of that situation emotionally and therefore lose the emotion-controlling factor which can cloud one's perspective. Assuming an after-life does exist, one may argue that the perspective you get on your life is clear because you are no longer concerned with your human emotions. This also assumes that personal enlightenment is the issue, and no divine enlightenment intervenes. Chaucer's Palinode to Troilus and Criseyde does depict Troilus as being instilled with divine enlightenment, however, and one wonders if Troilus's epiphany manifests due to divine intervention, or merely because he is now emotionally separated from his situation. In Beowulf, the protagonist represents the perfect hero. Beowulf does everything in his power to uphold this image. He fights the three monsters for his own gratification. He traveled to another land because he was considered the only man on the planet capable of killing Grendel and he wanted to prove it. Beowulf managed himself in this manner past his prime and even then wanted to prove himself in a fight against a dragon. Although he defeats the dragon, he also meets his own demise. His death is the first time that he met defeat in any form, even though he did defeat the dragon. This defeat is the first incident that would prompt Beowulf to reconsider the importance of upholding his image. At this point any change that he may consider is much too late, proving that death is a very cruel disciplinarian. Shakespeare firmly believes that death is the great equalizer. In most of his plays at least one character realizes that after death he will become "food for worms." King and peasant, prince and pauper--no matter what your social status is you will eventually come to the same fate. Henry IV is no exception. Shakespeare's characters always reach the same conclusion about death, usually in a very sobering way. This allows his aristocratic characters to undergo a change of perspective and therefore detach themselves from the situation that they are considering. In Milton's Paradise Lost, Adam and Eve experience a similar perspective change after The Fall. When the serpent leads Eve to eat from the Tree of Knowledge, she is both tempted and curious as to what she is missing.

Vergil as the Greatest of all Latin Poets

Vergil is generally acknowledged as the greatest of all Latin poets. He was famous in his own lifetime and was the first poet in the history of Latin literature to be the subject of lectures given by a contemporary teacher. There seemed to be a great deal of interest in him and on his rare appearances in Rome he was pointed out in the streets as if he were a celebrity. However, in his private life he was know to be very shy and preferred the quiet countryside to the pandemonium of Rome. He was born as Publius Vergilius Maro in Andes, a small village, near Mantua (Mantova), Italy on October 15, 70 BC. He had two brothers; Silo, who died in his childhood, and Flaccus, who lived to be a young man. Vergil's father, a potter and cattle farmer, worked hard to provide his son with an Aristocratic education. After he completed his studies in Cremona and Milan, Vergil went to Rome to study law and rhetoric at Epidius' academy. It was in Rome that he met Gaius Maecenas, a Roman statesman and patron of the arts, who saw Vergil's promise of greatness and sponsored his education. In addition he developed a friendship with Octavian, who later became Emperor Augustus. While in Rome, he studied alongside many prominent poets including Gaius Cornelius Gallus, Horace, and Lucius Varius Rufus. After leaving Rome, Vergil went to Naples to study under Siro. Here, he studied philosophy and also became a member of a group of Epicurean thinkers outside Naples. This group gathered in Campania, at a retreat known as â€Å"the Garden†, under the leadership of Siro, Vergil's teacher and friend. Originally, Vergil wanted to study law but he gave up after pleading only one court case and devoted himself to philosophy and literature. He spent most of his life in the countryside of Campania, but kept a house on the Esquiline Hill in Rome, which was given to him by his friend and patron Maecenas. He wrote three major works in his lifetime. Early in his career he wrote the Ecologues, a book of 10 pastoral poems. This was followed by the Georgics, a didactic poem on farm life. His last and greatest work was the Aeneid, a mythological epic poem describing the seven-year wanderings of the hero Aeneas. Vergil's first major work was composed between 42 and 37 BC. This was a ten book pastoral poem know as the Eclogues or Bucolic. It was modeled on the Idylls of Theocritus, an Alexandrian poet. Vergil's emphasis is on graceful rhymes and the description of a romantic setting in northern Italy, but he also added many realistic details such as, his father's eviction from his farm due to political seizure. The most famous of The Ecolouges, The fourth celebrates the birth of a child who is destined to usher in a new Golden Age of peace and goodwill. Critics have made definite connections between Vergil's fictional characters and real people. Some have suggested that the divine birth refers to Mark Anthony, or possibly Vergil's friend Octavian, who became Augustus, Rome's first emperor. Still others see this divine birth as a reference to the birth of Christ. His next major work was the Georgics, or Art of Husbandry, which was written from 36 to 29 BC. It is a four-book poem that described the life of a farmer. Its inspiration is said to come from the Greek poet Hesiod's Works and Days. Vergil's position as the leading poet of the age was confirmed with the Georgics publication. The poem deals with planting, caring for orchards and vineyards, stock management, and beekeeping. However, the main emphasis is on the values of Roman life, particularly the work ethic. The poem was designed to be universal in scope with the topics of war, peace, death and resurrection concluding each book. Vergil devoted his last ten years to the composition of the Aeneid. This is his last and, by far, best known work. It was written between the years of 30 to 19 BC in twelve books. Modeled after Homer's epics, the Iliad and the Odessey, the Aeneid is a mythological epic describing the seven-year wanderings of the Roman hero Aeneas, from the fall of Troy to his military victory in Italy. Aeneas, while central to the story, is more symbolic than realistic. His character exists to tell the story of the founding of Rome and to personify the Roman values of duty and responsibility. In the story, Aeneas escaped from Troy carrying his father on his shoulders and leading his young son Ascanius by the hand. He brought together a fleet of Trojans and sailed the eastern Mediterranean Sea to Thrace, Crete, Epirus, and Sicily before being shipwrecked on the coast of Africa. Here Dido, the queen of Carthage, fell in love with Aeneas. The two began to live together as husband and wife and Aeneas intended to make Carthage his home. Jupiter, king of the gods, warned Aeneas that he must leave Dido in order to continue on his destined mission to found Rome. In despair, Dido killed herself when Aeneas departed for Italy. After landing at the mouth of the Tiber River in Italy, Aeneas killed Turnus, the king of the Rutulians, in a war for the hand of Lavinia, who was the princess of Latium. According to Vergil, the Romans were direct descendents of Ascanius, the founder of Alba Longa, the mother city of Rome. The Aeneid is usually considered the first great literary epic, unlike the Iliad, which in essence is a work of oral poetry. The Aeneid was written as a deliberate attempt to glorify Rome at the request of Augustus Ceasar. The historical elements are especially prominent in books five through eight, the central portion of the poem. The Aeneid became a classic in its own day. All of Rome, particularly the royal family, followed the progress of the epic. Vergil would read aloud from rough drafts of the Aeneid to Augustus, his sister, Octavia, and Maecenas. As he refined his work during his later years, the poet led a comfortable life, devoting himself to historical research. In 19 BC, Vergil set out on a trip to Greece and Asia with the intention of revising his masterpiece. In Athens, he met Augustus and unfortunately became very ill during his stay in Greece. Augustus escorted his friend back to Brundisium, Italy, where he died before his epic could be revised to his satisfaction. To prevent the Aeneid from being read in rough form, Vergil left instructions that it be destroyed. Augustus, realizing the value of this work, intervened before this request could be carried out and assigned two of Vergil's poet friends, Varius Rufus and Plotius Tucca, to edit the manuscript for publication. The work was completed near the end of 18 BC. It achieved immediate acceptance throughout the Mediterranean as the definitive Roman epic. On his deathbed, Vergil immortalized himself with a short epitaph, which his friends inscribed above his grave. It ends with this line: â€Å"I sang of pastures, farms and rulers†. This became a touching summary of his three great works.

Summary of the Article “All Fired Up-Tapping The Rockies” by Mitchell

The article ‘All fired up-Tapping the Rockies' by John G. Mitchell appeared in July 2005 issue of National Geographic. It is an interesting commentary on energy development initiatives that are being planned for Rocky mountain region in Wyoming. The article identifies five important locations in Rocky Mountains that have been selected by the government for energy exploration. The Bureau of Land Management controls these regions and can lease them out for energy development when the right time comes. Already, Pinedale mesa has seen aggressive gas and energy development activities which have dented the beautiful landscape to a large extent. The area is laced with pipelines and there are already 500 wells that BLM plans to use for natural gas extraction purposes. The number of wells is likely to rise to more than 3,000 soon. It must be made clear that if all these regions are fully exploited, it can cause serious harm to the environment and for this reason, there is a provision in Bush administration's 2001 National energy policy report that indicates that 40 percent of natural gas resources found in Rocky Mountains will not be used because of environmental concerns. But opponents put the figures at 12 percent. It is interesting that while BLM is proposing more aggressive exploration, it has not yet fully exploited the existing leased natural gas resources. Out of close to 46,000 leases nationwide, only half were producing anything while the rest were lying idle. Why lease more land when the existing leases are not being utilized properly. Throughout this region, two types of natural gas are being targeted: tight sands gas and coal bed methane (CBM). The Powder River Basin is rich with CBM resources but extracting the gas is more costly than sands gas even though drilling costs much less. The extraction problem is also aggravated because of the water that comes out during exploration. This water has to be safely disposed off but it is highly saline and can thus cause damage to land and crops. While the officials might come up with many benefits that they feel would accrue to landowners with this kind of exploitation, the residents of the region do not agree with them. People believe that due to lack of water, the area has become unlivable. Montana's Rocky Mountain Front is another area rich in natural resources but it is less vulnerable than other parts because owners have rights to mineral under their land. However if aggressive energy developments efforts are started in this region, even these owners will be forced to allow vehicular access to neighboring wells along with pipelines and drill pads. People are furious with BLM's inability and lack of commitment to provide safer environment. Some ranchers in San Juan Basin complain that their region has become unfit for cattle because of the wells. Land erosion and pollution have made the environment hostile to cattle. The article speaks against government's energy policies and explains the environmental damages that would result due to unmitigated use of land for energy exploration. People have complained of government's failure to take into consideration environmental safeguards which has made living harder. Water resources are being brutally exploited for gas exploration when it is desperately required by the residents to meet their daily consumption needs.

bullying is a problem Essays

bullying is a problem Essays bullying is a problem Essay bullying is a problem Essay Bullying is a problem I get bullied for stupid things because of my religion and how Im always shy and weak. I find it really stupid to bully someone for their religion its their life not yours u werent born to be a Christian so why bully them for their religion when u are something different. The person being bullied is usually quiet, shy, and insecure or could be an instigator due to needing attention. The bullies may bully a sibling at home and feel the need to continue aggravating or Just may be frustrated and feels a need to vent on someone. Problems at home are a good possibility as to why kids at chool act the way they do. The one being bullied needs to speak up and cut off this unnecessary action towards them. Especially if they dont deserve it! Tell the kid being bullied to tell the bully that he/she could very well be his/her boss one day! Wouldnt that be something to go to an interview and the interviewer was the kid that you beat up on in school? The reason is the bully has insecurities. He has problems. Things you list like, weight, sexual preference, religion etc. , these are Just excuses. The bully uses them in his own mind to Justify what he is doing. What I find amusing not) is that almost all people who bully will do so when the victim is out numbered and yet they will then label him/her as weak and cant defend them self. Rather difficult when you have a person behind you ready to hold you back should you defends your self. The effects can be life long. Or for some short if the victim is driven to kill him/her self. If your getting bullied for no reason then tell them Keep talking your sh*t, cause thats ALL that you guys could do is talk but do nothing! or I really dont care if you believe me or not cause I know I went and it doesnt matter!. You allow yourself to be socially isolated. Being alone makes you look weak and vulnerable. Bullies are cowards at heart, so they will always look for the weakest link to pick on to make they feel better. Thats also why they tend to congregate in groups it makes them feel less weak. They probably resent the fact that you dont n eed them as much as they need you. Youre not the only one this is happening to. Every school has a group of kids who choose not to be in the right clique. Find those kids and hang with them. An Anti-Clique if you will. When it comes to understanding why ullies target specific kids, its important to move past the usual stereotypes. As a society, kids have been taught that weak, overweight or socially challenged individuals are worthy of scorn and disregard. As a result, they feel free to bully anyone who falls into these categories. People also wrongly believe targets of bullying somehow bring bullying on themselves. Their thought is that if the targets were stronger or different in some way then they wouldnt be bullied. They also believe that if targets want to be accepted by society and free from bullying they should change. Meanwhile, other people wrongly assume that targets deserve the bullying. They feel that targets are too sensitive, unstable or whiners and that if they were stronger they wouldnt be bullied. But in reality the problem doesnt lie with the victims of bullying. Anyone can be a target of bullying. In fact, bullying has more to do with the choice of the bully and less to do with some defect in the target. And, the responsibility for bullying always lies with the bully. So, why are individuals bullied? from personality characteristics to being in the wrong place at the wrong time. Here are some common characteristics that can lead to bullying.

Free Essays on Western Worldview Of Abortion And My Personal Oppinions

There are very few issues that can cause as many heated and irrational debates as much as abortion does. The matter strikes at the very heart of an individual's religious and philosophical beliefs. Does a woman have the right to terminate a pregnancy? Is it moral to do so under any circumstance? Is a fetus a living human being? The debate has raged for nearly thirty years and there does not seem to be any end to the controversy that often results in violence. Irrational individuals have even committed murder to make their beliefs heard and followed. In response to the question, some people have resulted to using qualifiers: no, abortion is not moral except if the pregnancy is the result of rape or incest is one response heard, in fact, some state laws contain this condition . A very large and strong contingent of people say a very loud and aggressive no, abortion is not moral, not under any circumstance and at least as many say a very loud aggressive yes, abortion is moral; it is the woman's choice regarding her own body. The issue of abortion is filled with emotion. Despite the well-expressed arguments and the seemingly reasonable reasons supporting abortion, abortion is not moral. It is taking the life of a living being and that can never be considered a moral act. As the Roe v Wade decision reached its 25th anniversary, in fact, there was a growing sentiment in this country that abortion is murder. Perhaps this swell of support against abortion is due to the realization that legal abortion has prohibited 35 million humans from being born . In her article, A Defense of Abortion, Judith Jarvis Thomson offered a number of reasons to support abortion. She also used a number of analogies to support her opinions. Thomson conceded the point that opponents of abortion make: a fetus is a person from the moment of conception but she said that abortion is morally permissible even it means killing the fetus and offered a number of analogies an... Free Essays on Western Worldview Of Abortion And My Personal Oppinions Free Essays on Western Worldview Of Abortion And My Personal Oppinions There are very few issues that can cause as many heated and irrational debates as much as abortion does. The matter strikes at the very heart of an individual's religious and philosophical beliefs. Does a woman have the right to terminate a pregnancy? Is it moral to do so under any circumstance? Is a fetus a living human being? The debate has raged for nearly thirty years and there does not seem to be any end to the controversy that often results in violence. Irrational individuals have even committed murder to make their beliefs heard and followed. In response to the question, some people have resulted to using qualifiers: no, abortion is not moral except if the pregnancy is the result of rape or incest is one response heard, in fact, some state laws contain this condition . A very large and strong contingent of people say a very loud and aggressive no, abortion is not moral, not under any circumstance and at least as many say a very loud aggressive yes, abortion is moral; it is the woman's choice regarding her own body. The issue of abortion is filled with emotion. Despite the well-expressed arguments and the seemingly reasonable reasons supporting abortion, abortion is not moral. It is taking the life of a living being and that can never be considered a moral act. As the Roe v Wade decision reached its 25th anniversary, in fact, there was a growing sentiment in this country that abortion is murder. Perhaps this swell of support against abortion is due to the realization that legal abortion has prohibited 35 million humans from being born . In her article, A Defense of Abortion, Judith Jarvis Thomson offered a number of reasons to support abortion. She also used a number of analogies to support her opinions. Thomson conceded the point that opponents of abortion make: a fetus is a person from the moment of conception but she said that abortion is morally permissible even it means killing the fetus and offered a number of analogies an...

Sub-Problems in Decision Making of Business Management Literature review

Sub-Problems in Decision Making of Business Management - Literature review Example Researchers emphasize on the fact that decision making is simply a rational process or ideology that takes place within any organization. Many studies however, fail to emphasize on the fact that taking a decision involves various stages where formulating a particular decision can take time and effort, and can have multiple variables involved as well. Theorists have developed mathematical models based on averages and probabilities through which alternatives can be evaluated before taking a final decision. These models have been utilized in several industries and in various areas in order to evaluate various alternatives at hand in order to make a decision. In this context, it must be noted that even though these models allow for rational decision making in a scenario where all other variables are constant, environment plays a critical role in how businesses take their decisions. For instance, organizations where dynamism is lacking and munificence is low, it may be noted that decision s may not be as rational as dictated by the mathematical models. ... In this context, this research will particularly emphasize on some problems that are related to decision making within organizations, and evaluate why organizations face these particular problems at hand. In addition to that, the research will aim to identify various ways through which organizations can improve their decision making ability based on the answers ascertained through this research for the hypotheses formulated below. Sub-Problems in Decision Making of Business Management 1. The time and place to use programmed or non-programmed decision making is always a problem in business management. 2. Lack of dynamism affects the decision making and becomes a major problem in business management. 3. Lack of munificence negatively affects the ability of the managers to take risk. Thus affects the decision making in business management. Hypothesis Based on the fact that each organization requires a certain level of decision making at each layer within the hierarchy, following problem s have been identified in general, pertaining to decision making: 1. Mathematical models for decision making are only useful when undertaking rational decision making. 2. Decision making will not be rational if dynamism within an organization is not present. 3. Risk taking within organizations is reduced when munificence is not present within organizations. This leads to lack of rational decision making at each step within the organization. These hypotheses will be tested within the research, after conducting a detailed primary and secondary research, including review of literature and conducting quantitative research as well. Literature Review Decision

2 discussion questions Essay Example | Topics and Well Written Essays - 750 words

2 discussion questions - Essay Example The business may also have seasonal nature. Liquidity ratios: Company A is more appealing to a potential lender – its current ratio is about the industry average while Company B’s is way less. Moreover, A’s quick ratio exceeds average (which, though, may be a sign of not very efficient cash and cash securities management). Efficiency ratios: for the industry in general average collection period decreased by 2 days in 2002, and inventory turnover increased. Turnover growth rate for both A and B was positive but less than industry average. Additionally, average collection period went up. Collection discipline and overall asset management should be examined closely. Profitability ratios: Company B has an advantage vs. A in all three categories, though both companies and the industry overall show positive growth. Using Du-Pont system (see graphs on the next page), one can see that both companies have lower than average asset turnover but B compensate for it with high operating profit margin and achieves high ROA. By dividing the book value of UPS ($16.884bln) by the number of shares (1.07bln as indicated at Yahoo Finance resource) we get book value per share of $15.78. Market value per share as of 3rd January 2007 is $74.97. For FDX, book and market value per share equal to $37.48 ($11.511bln / 307.12M ) and $109.77. UPS market value can be calculated as $74.97 per share x 1.07bln shares = $80.218 bln and its market value added is $80.218bln - $16.884bln = $63.334bln. FDX market value: $109.77 per share x 307.12M shares = $33.712 bln and market value added equals to $33.712 bln - $11.511bln = $22.210bln. A difference between book value and market value of a company exists because investing into a company is not equivalent to buying its building or production lines; it is investment into the way company’s assets are utilized,

Digital Technologies Essay Example | Topics and Well Written Essays - 500 words

Digital Technologies - Essay Example In the United States, it is estimated, that there are 30 million surveillance cameras, which generate over 4 billion hours of footage each week. Nonetheless, that is only an estimate; the numbers are still enormously high. With unmatched audio surveillance capabilities coupled with exceptionally precise as well as accessible video resources and seemingly endless intelligence gathering, analyzing, as well as storing efficiency, I feel that the IC has the infrastructure as well as resources available to give the equivalent amount of attention to each non-traditional threat identified. The evidence so far is compelling and I agree that the intelligence community has the ability and all available resources to afford equal concentration to the non-traditional threats.Asal et al. suggest that in the face of bountiful literature related to the viewpoint of terrorists/non-state actors using chemical, biological, radiological, or nuclear weapons, only a small percentage of this literary work is both quantitative in nature as well as universal in scale. What is more, it is only terror groups entrenched in alliances as well as found in authoritarian nation-states with somewhat strong ties to a globalized world, that are more liable to seek to stockpile or obtain CBRN weapons. In light of this, I concur that the United States cannot focus equal analysis on all non-traditional threats facing the American people. There has to be a level of prioritization in the intelligence that is gathered on these threats.

The Good Soldier Essay Example for Free

The Good Soldier Essay Impressionism in Literature arrived through art/paintings. In art you reveal the maximum through minimum of strokes. Similarly literary greatness lies in brevity. For example, read this sentence: â€Å"You may cross the moon, beat the stars; but probe you must the mystery of my eve’s smile! † So much has been said to belittle the achievements of the science. It is not to condemn the science, but to make one aware about its limitations and the supremacy of nature. The themes are selectively and beautifully used and deep meaning is conveyed through appropriate expressions. Let us put it this way—impressionism is painting not with the strokes of the brush but with the flow of the pen. You take minimum of words from the vocabulary and give the maximum. This style of writing is for characters, actions and scenes depicted from an objective point of view of reality. It is the test for the skill of the writer. The impressionistic style of writer takes the minimum from the dictionary (vocabulary) and gives the maximum. Experience of the writer in interpreting the various types of situations, complex, vague, transitory, permanent and subjective impressions counts much. He feels from within and the writes about them. For example, a scene can be interpreted through color or short, crisp, to the point sentences. Rapidly changing scenes, quick developments, varying scenes appropriate to the occasion, form part of impressionism. The most unexpected yet true to the subject matter, in relation to time and situation –such is the nature of impressionism. One can not read the works of such authors in a hurry. One needs to carefully examine and enjoy it sentence by sentence, sometimes word by word. Mostly, the first reading will not suffice; a second reading of such books is not an exception, but the rule. The Good Soldier†¦. The narrator in the book, John Dowell is no ordinary man. He has the spontaneous as well as cultivated ability to establish instant rapport with the characters and with the readers. He can neither be hated nor loved by the readers, and he may get as many jeers and cheers depending upon the situation. He knows how to waste, gain and the value time. He arrives and departs and ‘works’ in the book according to a time schedule known to him only. He is not a reader-puller character, but he knows how to win the confidence of the pulled reader. He is generally the know-all, knows the strengths and weaknesses of each character. He is like the stage manager in the drama, produce-director and the script writer all molded into one. He verbally sets the scenes and the time of action with matchless oratorical skill. He introduces in style, the characters and situations and sometimes indicates the morals and the convictions for which they stand and their part in the progress of the story. Once the character is introduced, he provides continuity which holds together short scenes, dialogues, and sudden and abrupt shift in the locale. With a few verbal strokes he completes his job and paves way for the interaction of the actual characters of the story. This is the type of impressionism seen in this book of Maddox, expressed through various characters. The book was first published in 1915. The century-old developments need to be noted. Lot many changes can be seen in the impressionism of the era to which the book belongs, and the impressionism adopted and followed by such writers today. The century old soldier is not the soldier of the day, as for his mental make-up and social disposition. The story has the beginning that makes you curious about what is in store for the reader as the story progresses. The beginning is dramatic. â€Å"This is the saddest story I have ever read. † The plot of the story is weaved around two couples: Edward Ashburnham and his able wife Leonora and the Americans John and Florence Dowell. The two pairs have a ‘wonderful’ level of friendship; they have spent several summers together, before World War I in Germany. Their apparently happy marriages are not that happy. Dents and fissures are seen in their relationships. So, this is the story of age-old marital conflict between the two-Him and Her! John thinks that he is too smart and polished for the talkative Florence, the one without elegance. Edward is a compulsive lady-killer-thanks to his dashing personality and his extreme sentimentalism. He compares Leonora’s charm with the one or more than one he is interested in, and they always score over Leonora. John gets the reporting of the love escapades through Leonora, after the death of the lovers. John feels extremely sorry for his lack of knowledge about human relationships and his carelessness. He turns somewhat cynical as for his lethargy in such a serious and sensitive matter. He is amazed about his carelessness. At this turn of events of the story, the narrator Dowell excels again. He gets a lovely opportunity to talk on the private lives of others. There is no guarantee that whatever he tells is truth and correct. He succeeds in kindling the curiosity of the reader. If one does the quick stock-taking of the story of this book, it is difficult to say whether it is a comedy, tragedy, the comedy of a tragedy or tragedy of a comedy or it is just satire. He condemns and eulogizes the same character, without giving any valid reasons. The private lives of the characters are divulged in regular intervals, but that is done without any offence, any grudge, without the motive of retribution and in a matter of fact of style. .Impressionism is not about creating stereo-type characters, but special, unpredictable ones. It is no ordinary mind-play. Catch and analyze the emotions threadbare. This art is difficult. Maddox has succeeded in creating a painted picture on the curtain of the minds of the reader, without actually painting, without using colors, but with the exquisite strokes of appropriate words and phrases. Notwithstanding the episodes related to sex and adultery, The Good Soldier is a book that preaches morals. The important theme of the book is the difference between reality and appearance. The difference between the actual world and the imaginary, good world! A reference was made earlier that we need to keep an important aspect in mind that it is an antic story—one hundred years old. Lots of differences exist between the values then and now. The society then did not speak about betrayal, adultery and moral confusion with ease. Now these are kindergarten stuffs. The writer of impressionism has got to be a student of psychology with capacity to peep into the minds of the characters. He doesn’t do the description of the reality, but captures the impressions thus derived. The writer is witness to the actions; he does not participate in actions or meditate between the characters. He just tries to get the impressions derived from them, penetrating their minds and piercing the hearts. Such writing is difficult to comprehend and digest. Conclusion: Considering all the above aspects The Good Soldier by Maddox, could be described as ‘impressionable’ and the significance of the novel is that its contents provide both sense of universal and spiritual. Religion and spirituality were the indivisible parts of the life of people in the nineteenth century. The novel fits into the observations of E. M Forster. He â€Å"dismisses the method of examining the novel as a historical development, in preference to an image of all novelists throughout history writing simultaneously, side by side. He first establishes that, if nothing else, a novel is a story that takes place over a period of time. He stresses the importance of character, maintaining that both ‘‘flat’’ and ‘‘round’’ characters may be included in the successful novel. He regards the necessity of plot, which creates the effect of suspense, as a problem by which character is frequently sacrificed in the service of providing an ending to the novel. Fantasy and prophecy, which provide a sense of the ‘‘universal,’’ or spiritual, Forster regards as central aspects of the great novel. † (Aspects†¦. ) It appears this observation by Fosters, is especially addressed to â€Å"The Good Soldier. † References Cited: Article: Aspects of the Summary and Study Guide- Novel www. enotes. com/aspects-novel/ 16k Cached – Retrieved on December 6, 2007.

Sub-plots in Hamlet Essay -- Essays on Shakespeare Hamlet

Sub-plots in Hamlet    There are many things that critics say make Hamlet a "Great Work," one of which is the way that Shakespeare masterfully incorporates so many sub-plots into the story, and ties them all into the main plot of Hamlet’s revenge of his father’s murder. By the end of Act I, not only is the main plot identified, but many other sub-plots are introduced. Among the sub-plots are trust in the Ghost of King Hamlet, Fortinbras, and the relationship between Hamlet and Ophelia. These three sub-plots are crucial to making Hamlet the master piece that it is. In the times that Shakespeare lived ghosts were a readily accepted idea, but one had to be wary of them because it was difficult to decipher a good ghost from a bad one. Horatio, Hamlet’s best friend, first brings that question into our mind when the Ghost is asking Hamlet to follow it. Horatio warned: What if it tempt you toward the flood, my lord, Or to the dreadful summit of the cliff That beetles o’er his base into the sea, And there assume some other horrible form Which might deprive your sovereignty of reason And draw you into madness? Think of it. (68) Hamlet disregarded Horatio’s warnings, followed the Ghost of his father, and heard of the murder that took place. This is where he learned of his quest to revenge his father, the main plot of the play. But Hamlet still wasn’t sure of the validity of the Ghost, so he decided to put the Ghost’s accusations to a test. "There is a play tonight before the King: One scene of it comes near the circumstance Which I have told thee of my father’s death. . . Observe my uncle. If his occulted guilt Does not itself unkennel in one speech, It is a damned ghost that we have seen" (156). By having a group of play... ...For many authors, to take so much as a word out of their work it is destroying it. For plays though, it is meant for words to be changed and added, but not for whole plots and sub-plots. To take out such a big section of a play is disastrous because it leaves the reader and audience with unanswered questions. The sub-plots add to the plot complexity, let the audiences become more involved, and let them all leave feeling that they had seen some characteristic of themselves in the play. This is what makes a play great, and makes the audience want to see it over and over again. Even a seemingly needless character can relate to someone. The more sub-plots (ones that are well worked into the play) the more people that can relate, the better the play. Works Cited Shakespeare, William. Hamlet. Durband, Alan, ed. and modern translation. Hutchinson & Co.: London. 1986.

Naxalism Essay

One of the largest internal security threats that the government of India faces today is Naxalism. 1Recent reports show that naxalist movements have spread to as many as 22 states across India, including states such as Gujarat, Punjab, Delhi and Uttarakhand that were earlier known not to have any links to naxalism and as many as 39 Left-wing extremist groups are currently operating in the country with a combined membership of more than a lakh. The naxalite-armed movement is based on the Maoist ideology, which is mobilizing large parts of rural populations to revolt against established institutions by engaging in guerilla warfare. The Naxalite’s use of arm and ammunition against the state and central security forces has challenged the very principles of the state, which are sovereignty and the sole control on use of power. In light of this the research paper aims to explain that how Naxalism has proved to be a challenge to the state of India and how the Indian government is try ing to overcome this challenge. (2) According to Prime Minister Manmohan Singh, Naxalism remains the biggest internal security challenge and it is imperative to control left-wing extremism for the country’s growth. These lines by the Prime Minister itself explains that how Naxalism is a serious challenge to India. The terms Naxalites or Maoists are used to refer to militant far-left radical Communist groups operating in India. They are inspired by the doctrines of Mao Zedong who believed that Naxalites should work to overthrow the government and upper classes by violence. The start of Naxalism can be traced back from a period when the Mughals used to rule the country but originally it (3) started from Naxalbari area in West Bengal in 1967 and since then has spread to the rural areas in central and eastern India, ostensibly to champion the cause of small farmers and tribals through violence but was wiped out in 1970. It soon became out of fashion in its homeland West Bengal. But the underground operations of the outfit continued. The Naxal Management Division of the Indian Ministry of Home Affairs (MHA) describes the (4) objectives of Naxalites as destroying â€Å"the State legitimacy, and to create a mass base, with certain degree of acceptability, with the ultimate object of attaining political power by violent means.† The MHA has also stated that Naxalites attach themselves to various organizations and societies on issues such as displacement, land reforms and acquisition where they can increase their mass support. (5) They have been named as a terrorist organization according to the Unlawful Activities (Prevention) Act of India, 1967. Naxalites since long have been challenging the central and the state government on various fronts. The naxalites have been attacking police establishments and infrastructures such as public transportation, national buildings, which has caused insecurity and instability in the entire area. (6) From the period 2006-2012, there were nearly 12,000 incidents with Naxalites in which 4,000 civilians killed. The Naxalites have been spotted active in approximately 40 percent of India’s geographical area. (7) They control large portions of remote and densely forested areas and are concentrated in an area called â€Å"Red Corridor†. This area is also the tribal belt where the tension between economic development and aboriginal land rights is most apparent. The Naxalists have shown activity in recent times in regions such as Darbha Valley, Chattisgarh that has led to several deaths of civilians and security-personnel. Naxalism affects the nation at various stages. It affects severa l macroeconomic factors such as reduction in per capita GDP growth, higher inflation rates, lower tax revenues, higher expenditure on defense at the cost of expenditure on education and health and lower exports, reduced bilateral trade flows and reduced foreign direct investment inflows. The Indian Government has adopted various policies and various steps in an attempt to tackle the problem of naxalism. The India Home Minister P Chidambaram has declared that the security forces need to be more assertive against the Maoists. However, this is only one part of the solution. An examination of the reasons behind the Naxalite movement indicate that military force on its own will not be enough to counter India’s biggest security. So various other approaches like 8A Task Force on inter-State coordination headed by Special Secretary, Internal Security, an  Inter Ministerial Group in the Ministry of Home Affairs to review the implementation of development programmes in Naxalite affected areas, a high-level Task Force under Cabinet Secretary have been formed for promoting coordinated efforts across a range of development and security measures. These institutional mechanisms, and the interactions that have taken place, have eventually helped to generate a degree of consensus among the States about the need to pursue a coordinated strategy. In an attempt to deal with this decades old problem, it has been felt appropriate, after various high-level deliberations and interactions with the State Governments concerned, that an integrated approach aimed at the relatively more affected areas would give surer results. 9With this in view, a detailed analysis of the spread and trends in respect of naxalite violence has been made and 34 affected districts in 8 States have been taken up for special attention on planning, implementation and monitoring of development schemes. Within these 34 districts, 8 most affected districts in 4 States, Bihar, Chhattisgarh, Jharkhand and Orissa, have been taken up for implementation of integrated security and development action plans, an approach that can be replicated in other affected districts also. Focused attention is also being provided in meeting the security deficits in these districts, in terms of employment of infrastructure, police deployment, weaponry, equipment, etc. The concerned ministries are also taking necessary steps. The Telangana movement of the 1940’s was what started the Naxali movement and more importantly the revolt in 1967 in Naxalbari have created a political movement in India that is deep-rooted firmly and cannot be swept away easily. The state has been dealing with the problem of naxalism for the past 40 years and if it doesn’t change the way it handles naxalism then the problem of naxalism will carry on for coming few decades. The record of the past four decades shows clearly that an approach that is almost exclusively based on force and suppression is not able to destroy the movement. Even a situation like in 1971 where the state was able to curb the challengers with a hard hand and almost destroyed the movement, cannot be repeated today as it is entrenched too deeply within India’s socio-political sphere of the affected areas. The state is at war with itself but this war cannot be won by the use of military. It will carry on to be a part of Indian politics and   society, as long the state does not acknowledge the fact that why these movements are not coming to an end. The government seriously needs to find a permanent solution. The proposal of developing the remote areas will further worsen the situation, as it is not what the Naxalis demand. Therefore the state must start to fight the conflict legally, minimize collateral damage, strengthen the leadership of the security forces and abstain from any human rights violation. The security forces should start protecting the population living within the area of conflict instead of merely confronting the Maoists on large scale. The Naxalite movement must be challenged politically by presenting better alternatives to the Maoist approach and should offer new perspectives. In this regard the state should start addressing the basic needs of the poor and fulfilling its main responsibilities to deliver human development to these disadvantaged areas. But also the possibility of the Naxalites achieving their aims must be questioned. Indeed they were able to spread all over the country and constitute a big challenge but the persisting military tie makes it illusionary for the Maoists to seize state power within the foreseeable future. †¨Their advantage is that they put issues on th e public agenda, which were being ignored, and that they gave people a voice that was neglected. Today they are a part of the public discourse. I am in favor of the approach used by the naxalis as they are the minorities and it would have been unlikely for the movement to achieve similar results if it would have followed a non-violent approach, as they would have lacked publicity. Many people within the Indian society have sympathy for the root cause that the Maoists are fighting for, however the fewest agree on the violent way of struggle. The execution of brutal violence and attacks on civilians, such as the recent one where the Naxalis 10triggered a landmine blast in a forest area on the Maharashtra-Chhattisgarh border in the wee hours on Thursday, which eventually led to the killing of at least three police commandoes. Without a second thought Naxalism is a serious threat to the Indian state. The Naxalite movement is an indication of the failure of the Indian state to provide human development for its citizens. Naxalism does not only threaten the flow of foreign direct investments but could destabilize the whole politica l order as many citizens lose their faith in the state and therefore its legitimacy is challenged. India, which is on its way to become one of  the superpower on the international level, needs to tackle its internal problems urgently. BIBLIOGRAPHY: – Website articles 1. Amitabh Sinha: New Delhi, July 3, Fri Jul 04 2008, 23:18 hrs. 2. Deccan Herald, May 24. 3. Ritesh K Srivastava, reporting for zee news (October 17 2013) 4. Press release by government of India, Naxal problem needs a holistic approach (22 july 2009). 5. Article by Naxal Management Division, a part of the home ministry of India on Naxals. Books: – 1. Red Sun by Sudeep Chakravarti (Penguin books Company) 2. The Naxalites and their Ideologies by Rabindra Ray, Third edition (Oxford India Paperbacks) Primary Source: – 1. Red Sun by Sudeep Chakravarti (Penguin books Company)

The Analysis of the Effectiveness of a Management Accounting Technique in an Organisational Setting- with Reference to Guinness Nigeria Plc.

Ado Ekiti University,Ado. Project on†¦. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls 4. Budgetary control systems 5. Benefits of Budgeting and budgetary controls 6. Behavioural aspect of budgeting 7. Aims and objectives of the study 8. Reason for choosing the topic 9. Introducing Guinness Nigeria plc Chapter Two 1. Introduction 2. Population of the study and sample size 3. Methods of data collection 4. Techniques of data analysis 5. Methods adopted in gathering information Chapter Three 1. Data presentation and analysis 2. Method of data presentation 3. Research hypothesis 4. Distribution of samples 5. Sex distribution 6. Test of hypothesis Chapter Four 1. Summary 2. Findings 3. Conclusion 4. Recommendation Bibliography Appendix A-Questionnaire Appendix B-Spreadsheet CHAPTER ONE 1. 1 INTRODUCTION Accounting as a body of knowledge does not have a single definition. Various authors have come up with different definitions which reflect the period in the evolutionary stages of accounting thoughts during which the definitions was made. According to Bill R. J. Accounting is concerned with the qualification of economic events in monetary terms in order to collect, record, evaluate and communicate past events and to aid in decision making. The American Association of Accounting in 1996 defined accounting as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information. (Johnson 1987) In a similar vein, Management accounting has been subject of different definitions. One of such is given by T. Lucey who defines it as the application of professional knowledge and skills in the preparation and presentation of accounting information in order to assist management in the formulation of policies and in planning and control. Management accounting is concerned with the provision of information to people saddled with the responsibility of managing the affairs of an organisation in order to assist them to make better and informed decisions and control which eventually culminates in improved efficiency and effectiveness of the overall business affairs. That has always been the focus of Management Accounting. In recent times, Management Accounting is wearing a changed nature. This is seen in the recent developments witnessed in different organisations due to the fact that organisations are making customer satisfaction an overriding priority. Others are adopting new management approaches, changing their manufacturing system into a modern system. To this end, in the last 40 years, the world of manufacturing environments have experienced dramatic changes which was as a result automation at every stage in the manufacturing processes which has changed the typical pattern of cost structures and the ways in which efficiency is achieved. It is worthy of note too that increasingly; products are highly customised and tailored to individual customer’s requirements. Many manufacturing concerns have moved from the era of mass production into the era of flexible production to customer’s specification. The Ernst & Young and Institute of Management Accountant Survey (2003) identifies various management accounting techniques, both traditional and modern which have been contributing immensely to the efficient running of organisations whether large, medium or small organisations. Those tools include Budgeting and Budgetary Controls, Break even analysis, Target costing, Benchmarking, value based management, Value chain analysis and so forth. This research will focus on Budgeting and Budgetary Control due to wide application in businesses regardless of its size. The increasing complexity of business operations and the ever changing conditions of business environment such as the economic, social, technological political development as well as Government policies, make it increasingly difficult for a company to consistently earn profit that would constitute a fair return on the capital invested. There is thus the need to employ modern management tools to improve manager’s efficiency in order to guarantee a steady return on capital invested. . 2 DECISION MAKING AND MANAGEMENT ACCOUNTING INFORMATION. Decision-making is purposeful selection from among a set of alternatives in the light of a given objective. (Oyedijo 1996) Decision-making is not a separate function of management; in fact decision making is intertwined with the other functions such as planning, co-ordinating and controlling. Chiefly among all these functi ons is planning which is described as the foremost and most basic of all management functions and the skill with which it is performed determines to a large extent the success of all operations of an organisation. In planning, managers outline the steps to be taken in moving the organisation towards its objectives. The decision making aspect of management function however ensure that best alternative is selected to achieve the objectives. Budgeting plays a vital role in planning and that has a direct bearing with the strategies to be adopted in an organisation. 1. 3 THE CONCEPT OF BUDGETING AND BUDGETARY CONTROLS A budget is a plan of action, normally expressed in financial terms. It provides a benchmark against which actual performance can be measured and therefore aids control of the organisation. In the CIMA terminology, Budget is defined as â€Å" a plan quantified in monetary terms, prepare and approved prior to a defined period of time, usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be employed to attain a given objective†. Some common types of budget in wide use in various organisation include, Fixed Budget, Flexible Budget, Rolling /Continuous Budget and Zero Based Budget. 1. 4 THE BUDGETARY CONTROL SYSTEMS The budgetary control system usually consists of two distinct elements, which are planning and control. Planning involves the setting of various budgets for the appropriate future periods using a suitable budgeting approach. Usually management at various levels in the organisation is involved in this budgetary planning stage for their individual area of responsibilities. The control stage on the other hand involves the comparison of the plan in the form of budgets with the actual results achieved for the appropriate period. Any significant divergent or variation between the budgeted and the actual results should be reported to the appropriate management so as to initiate necessary actions. 1. BENEFITS OF BUDGETING AND BUDGETARY CONTROLS Among other benefits, budgeting if effective in an organisation will help to achieve the following: 1. It compels planning: Management of organisation is/are forced to look ahead into the future. Budgeting also gives the organisation a sense of purpose and direction. 2. It encourages co-ordination of activities: It co-ordinates the various separate aspe cts of the business by providing a master plan for the business as a whole. Though it is impossible to anticipate all decisions, the budget can provide a framework of reference within which later operating decisions can be taken. . Authorising and delegating: Adoption of budgets by management explicitly authorises the decisions made within it. This invariably serves two functions: a) The responsibility to make decisions is delegated to individual managers within the organisation. b) The need continuously to ask for top management ratification of decisions will be reduced to the nearest minimum. 4. Budgeting assists in evaluating performance: One of the functions of accounting information is that it provides basis for the measurement of managerial performance. By setting targets for each manager to achieve, the budget provides a benchmark against which his actual performance can be measured objectively. Before using budget for this purpose however, it must be accepted as reasonable by the individual budget holder whose area of responsibility it covers and whose performance is to be evaluated. 5. Discerning trends: Early detection of budgeting also enables unexpected trends because it gives specific expectation with which actual performance is continuously compered. 6. Communicating and motivating: Budgeting when applied in an organisation should lead to a good communication structure. Managers involved in the setting of budgets for their own areas of responsibility need to have agreed strategies and policies communicated to them. Similarly budgets that have been agreed by managers should provide some motivation towards their achievement. 7. Control: One important benefit of budgeting in an organisation is that it helps to control the business affairs. When the goal have been set for an organisation, the management uses the budgetary system to control the running of the business to evaluate the extent to which those goals are achieved. By a continuous comparison of actual performance with planned results deviations or variances are quickly identified and appropriate action initiated. 1. 6 BEHAVIOURAL ASPECT OF BUDGETING Much have been said and written about the benefits to be derived from a budgetary control system. However, despite the sophistication of most management accounting control techniques they have met with little success. Numerous researches have been conducted to unravel what is responsible for the low success rate and what can be done to remedy the situation. The reasons for the low level of success in practice have been attributed to lack of co-operative attitude of the operating managers to the control techniques. This usually manifest at both planning stage and implementation stage. 1. 7 AIM AND OBJECTIVE OF THE REPORT The aim of this research work is to critically assess the effectiveness of Budgeting as one of the numerous management accounting techniques being utilised in Guinness Nigeria Plc in relation to the achievement of overall organisational objectives. The research will be focussing on the extent to which Budgeting cut across the organisation as a whole and it will examine the behavioural aspect of budgeting among budget holders in the organisation. Is budgeting having direct impact on the financial and economic decisions being made by budget holders? Is budgeting in GN Plc effective in communicating the overall business goals to the managers as well as the employees of the organisation? Is budgeting as a traditional technique being utilised in GN Plc effective in giving Authorisations to budget holder in terms of spending decisions? Is it effective in motivating Managers to make decisions that will have a beneficial effect on the organisation as whole? Is budgeting effective in ensuring adequate control of the business affairs? 1. 8 REASON FOR CHOOSING THE TOPIC The topic: An analysis of the effectiveness of a management accounting technique in an organisational setting; was chosen out a burning desire to learn more about an aspect of accounting that has always been seen as core to the accountancy profession. Though there has been development in the area of budgeting and budgetary control technique, which is the focus of this report. Budgeting has generally been seen as a traditional management accounting technique. Interestingly, despite this description and some beyond budgeting models being developed lately by some scholars, budgeting is still in the widest use in all organisations even in the government corporations. Hence its effectiveness in an organisational setting has remained important to the researcher. 9. INTRODUCING GUINNESS NIGERIA PLC Guinness Nigeria Plc is a blue-chip multinational company that occupies an enviable leading position in the Brewery sector here in Nigeria. The Company is a subsidiary of Diageo a global Company, trading in over 180 markets around the world. Diageo is listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). Due to its relationship with Diageo, Guinness Nigeria maintains a centralised reporting structure and that has facilitated easy rendition of monthly Accounting reports to the parent company in the UK. Guinness Nigeria is one of the renowned names in beer market in Nigeria and is a member of Food, Beverage and Tobacco Industries. The company came into Nigeria as early as the 19th century; trade had grown sufficiently by 1950s to support a trading company to handle sales and Distribution. The company’s main business is production and distribution of alcoholic and non-alcoholic beverages, which are Foreign Extra Stout, Harp Lager, Malta Guinness, Satzenbrau, Gordon Spark and the newly introduced Guinness Extra Smooth. In 1962, Ikeja Lagos was chosen as the site of the first Guinness Brewery outside Ireland and the Great Britain. His Excellency, Late Hon. Dr. Nnamdi Azikiwe, commissioned the Lagos Brewery the following year the then Gov. General and later President of Nigeria. Steady growth and market for Guinness products over the next 30 years prompted the building of three more breweries in Nigeria, which are in Ogba in Lagos, Oregbemi Estate in Benin and Osisama in Aba. The Accounting system in Guinness Nigeria has been the type that facilitates easy adoption and application of Budgeting throughout the organisation. The company uses the software called the Sun System and the Vision to assist in the business operation as a world class manufacturing company. CHAPTER TWO 2. 1 INFORMATION GATHERING This section is designed to show the process that has been used to gather information in this research. It will answer the fundamental question of how the study will be analysed in the scope of the research work. 2. 2 POPULATION OF THE STUDY AND SAMPLE SIZE Population is the universe of some groups of people or object in which researcher is interested (Asika 1991). This research work concentrate on Guinness Nigeria Plc as a case study in order to assess the effectiveness of budgeting in the organisation. Therefore the population of the study is Guinness Nigeria. Meanwhile, the sample size to be used basically will be some head of functions that are also budget holders; some top management persons as well as middle and lower level managers who are involved with the application of budgeting in the organisation. These are considered to be representative of the population. 2. 3 METHOD OF DATA COLLECTION For the purpose of the research and analysis project, two data collection methods employed. These are primary research and secondary research. Primary Research Primary data were obtained through structured personal Interview of some key employees in Guinness Nigeria Plc, Head of Functions who are also budget holders. Questionnaire was also used to elicit information from both decision enablers and the decision-makers within the Organisation. The data so gathered via this means was invaluable and it forms the basis of data analysis and presentation. Secondary Research Two different methods was used in this regard namely, Library research and Electronic research. Library Research: This has been carried out using some facilities like the public Library, ACCA study text as well as the Student Accountant magazine. This book review assisted in giving background knowledge as per the main focus of the research, which is budgeting. Other relevant data were obtained through the company’s internal materials such as the G-News, Management reports and the current annual report. Electronic Research: Business related world wide web sites were visited to have a clue as to what effectiveness of budgeting in an organisation entails. Search engines such as Google was greatly used. I also visited sites like www. nswers. com and www. ft. com. Those sites as usual provides more than necessary information which took considerable time to sort so as to be able to identify the relevant ones. 2. 4 TECHNIQUES OF DATA ANLYSIS The aim of this research is to assess the effectiveness of budgeting in GN Plc as an organisation. For these reason data gathered with the aid of the questionnaire will be analysed using simple percentage given as A% =a/nX100 Where a = Number of response to one option of items in the questionnaire. n = Total number of response to an item A%= The percentage of responses to the option to the total responses to the item. The Chi-square statistical method will also be adopted in the analysis of the research questions 5. METHOD ADOPTED IN GATHERING INFORMAITION Basically, personal Interview was used to elicit information from a number of Budget holders within the organisation. Decision-makers and enablers were also interviewed to assess the extent at which the decision of the responsible individuals within the organisation relates to the budget of every function within the organisation. Questionnaire was also utilised so as to be able to adequately analyse the information so gathered via the personal one on one interview. Questionnaire containing 15 structured questions was circulated via the mail to the respondents who are apparently top management personnel in the organisation and the questionnaire was received a week latter. CHAPTER THREE 1. DATA PRESSENTATION AND ANLYSIS. What was identified and observed in the study are here presented in clear terms using descriptive and explanatory tables and figures. Simple percentages and graphics will be used to analyse some questions, especially those requesting for personal or demographic data or information. The chi-square statistical method will be applied in analysing the research questions which will be restated in the form of hypothetical statements in order to find out whether or not the study has actually achieved its objectives mentioned in chapter one and to what extent are those objectives achieved. 3. 2 METHOD OF DATA PRESANTATION The questionnaire collected were properly edited and coded. Tables charts and percentages are used to analyse the background information of respondents as provided in the first section of the questionnaire. Primarily the hypotheses formulated were tested using the chi-square method of data analysis. The Chi-square method is a non-parametric statistical technique, which do not make rigid assumptions about the distribution of the population parameters and adopt procedures that are not generally concerned with the population parameters, hence they are also called the distribution free statistic. The decision rule states the condition under which the null hypothesis H0 or the alternative hypothesis H1 should be accepted or rejected. Where the calculated values exceed the table value (at a given significance level) null hypothesis is rejected, otherwise the alternative hypothesis is accepted. Mathematically Chi- Square is given as: ?(0? E)2 E Where X2=Chi-Square value calculated ? = Summation O=Observation E= Expected frequency at 5% SL or 95% CL Chi-square is also applicable where there are two sets of variable expressed in frequencies. It is however limited by its inability to give estimates of mean; hence it can not provide confidence interval. 3. 3 RESERCH HYPOTHESIS Based on the aforementioned aims of the study and research questions mentioned above the following research hypothesis are formulated. Hypothesis I: HO: That budgeting and budgetary controls are not effective in ensuring the achievement of organisation objectives. Q 6& Q 8 HI: That budgeting and budgetary controls are very effective in ensuring that organisation objectives are achieved. Hypothesis II HO: That budgeting is not effective in ensuring adequate control of business affairs Q 10 HI: That budgeting is very effective in ensuring adequate control of business affairs. Hypothesis III HO: That budgeting fails to give authorisation to budget holders when making decisions relating already agreed budget. HI: That budgeting gives authorisation to budget holders to make decision provided that has been agreed in the budget. 3. 4 DISTRIBUTION OF SAMPLES The population of the study has been respondent from Guinness Nigeria Plc who occupies top management positions, middle management and lowers management. However, the sample size is 40, which implies that 40 questionnaires were administered, out of which 30 were returned. Table 3. 4. 1 |No of Questionnaire | | |% Response | |Designation |Administered |Response |Refusal | | |Top Management |10 |8 |2 |27 | |Middle Management |17 |12 |5 |40 | |Lower Management |13 |10 |3 |33 | |Total |40 |30 |10 |100 | SOURCE: FIELD SURVEY 2005. RESPONDENT PROFILES Chart 3. 4. 1 INTERPRETATION The above table shows that out of the 30 questionnaire returned, which is 75% of the total questionnaire administered. Top management responses represents 27% of the total response, 40% responses was from the middle management and the remaining 33% of the respondents were lower level managers that involved in the implementation of budgets and budgetary controls. 3. 5 SEX DISTRIBUTION OF RESPONDENTS Table 3. 5. 1 |VARIABLES |RESPONDENTS |PERCENATGES | |Male |21 |70 | |Female |9 |30 | |Total |30 |100 | SOURCE: FIELD SURVEY 2005 INTERPRETATION: From the table above, the female respondents represent 30% of the responses received that shows that the male respondents are more than the female counterpart by a margin of 40%. This shows that there are more males who occupy management positions in Guinness Nigeria Plc when compared with females. 3. 6 TEST OF HYPOTESIS: This section of data analysis and presentation is arrived at testing the hypothesis formulated for the study. These are three hypothesis formulated. HO: denotes the Null hypothesis while HI: denotes the Alternative hypothesis, which is accepted once the Null hypothesis is rejected. Therefore for the purpose of this research work and for the testing of the validity of hypothesis the significant level used 5% or 0. 05. The degree of freedom ‘at’ varies I relation to analysis. The degree of freedom is the product of number of rows less one and number of column less one, and is denoted as: df = ( r-1 )(c-1) Where, r & c are number of row and column respectively HYPOTHESIS 1 HO: That budgeting and budgetary controls are not effective in ensuring that organisation objectives are achieved. HI: That budgeting and budgetary controls are effective in ensuring that organisation objectives are achieved. This hypothesis is to determine whether budgeting and budgetary controls assist in achieving organisation objectives. Question 6 & 8 was used from the questionnaire to test the hypothesis. Summary of observation is tabulated hereunder. DISTRIBUTION OF RESPONSES TO HYPOTHETICAL QUESTION 1. Table 3. 6. 1 VARIABLES | YES | NO |TOTAL | |Top management | 14 | 2 | 16 | |Middle management | 22 | 2 | 24 | |Lower management | 10 | 10 | 20 | | | 46 | 7 | 60 | SOURCE: FIELD SURVEY 2005. YES RESPONSES NO RESPONSES E1= 46 *16 E1= 14 * 16 60. = 12. 27 60 = 3. 3 E2= 46 * 24 E2= 1 4 * 24 60 = 18. 40 60 = 5. 60 E3= 46 * 20 E3= 14 * 20 60 = 15. 33 60 = 4. 67 CALCULATION OF CHI- SQUARE Table 3. 6. 2 |O |E |O – E |( O – E )2 |X2 | |14 |12. 27 |1. 73 |2. 993 |0. 244 | |20 |16. 87 |3. 13 |9. 797 |0. 81 | |10 |15. 33 |-5. 37 |28. 409 |1. 853 | |2 |3. 73 |-1. 73 |2. 993 |0. 802 | |2 |5. 13 |-3. 13 |9. 797 |1. 910 | |10 |4. 67 |5. 33 |28. 409 |6. 083 | | | | | |11. 473 | SOURCE: FIELD SURVEY 2005. From the above table the chi-square calculated is 11. 473. The degree of freedom is calculated as (r-1)(c-1) i. e. (3-1) (2-1)=2. At 5% significance level, the chi-square calculated is greater than the tabulated value, which is 5. 991 from the chi-square table (X2c>X2t) that is 11. 473>5. 991. Therefore H0: (null hypothesis) is rejected while the alternative hypothesis (H1) is accepted. In order words, the study has shown that budgeting and budgetary controls plays a vital role in the achievement of the overall objectives of the organisation. HYPOTHESIS II H0: That budgeting and budgetary controls are not effective in ensuring adequate control of business affairs. H1: That budgeting and budgetary control system plays a vital role in ensuring adequate control of business affairs. RESPONSE DISTRIBUTION OF HYPOTHETICAL QUESTION 2 Table 3. 6. 3 RESPONDENTS | RESPONSES | | | | |YES |NO |TOTAL | |Top Management |7 |1 |8 | |Middle management |11 |1 |12 | |Lower management |5 |5 |10 | |TOTAL |23 |7 |30 | CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1= 23 X 8 = 6. 137 X 8 = 1. 87 3030 E2=23 X 12 = 9. 07 X 12 = 2. 80 3030 E3=23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI SQUARE Table 3. 6. 4 |O |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |7 |6. 13 |0. 87 |0. 757 |0. 123 | |11 |9. 20 |1. 80 |3. 24 |0. 352 | |5 |7. 67 |-2. 67 |7. 13 |0. 929 | |1 |1. 87 |-0. 87 |0. 757 |0. 05 | |1 |2. 80 |-1. 80 |3. 24 |1. 157 | |5 |2. 33 |2. 67 |7. 13 |3. 060 | | | | | |6. 027 | From the above table X2 calculated is 6. 027 Degree of freedom given as (r-1)(c-1) = (3 – 1)(2-1) = 2 DECISION RULE Question 10 was used for the above analysis. At 5% level of significant, Chi square calculated is greater than the table value of chi square (X2c > X2 t) That is 6. 027 > 5. 991. Therefore the HO: is rejected while the alternative hypothesis H1 is accepted. In other words the study confirms that budgeting and budgetary control is effective in ensuring adequate control of business affairs. HYPOTHESIS III HO: That budgeting fails to give authorisation to budget holders when making decisions relating to already agreed budgets. HI: That budgeting gives necessary authorisation to budget holder to make decisions provided that was been agreed in the budget. Question 15 in the questionnaire was used to lest the above hypothesis. The outcome of the observations made is recorded hereunder. RESPONSE DISTRIBUTION IN HYPOTHETICAL QUESTION 3. Table 3. 6. 5 VARIABLES |YES |NO |TOTAL | |TOP MGT |8 |0 |8 | |MIDDLE MGT |10 |2 |12 | |LOWER MGT |5 |5 |10 | | |23 |7 |30 | SOURCE: FIELD SURVEY 2005. CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1 = 23 X 8 = 6. 13 7 X 8 = 1. 87 3030 E2 =23 X 12 = 9. 207 X 12 = 2. 80 3030 E3 =23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI-SQUARE Table 3. 6. 6 |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |O | | | | | |8 |6. 13 |1. 87 |3. 497 |0. 570 | |10 |9. 20 |0. 8 |0. 64 |0. 0696 | |5 |7. 67 |2. 67 |7. 123 |0. 9294 | |0 |1. 87 |-1. 87 |3. 497 |1. 870 | |2 |2. 80 |0. 8 |0. 64 |0. 229 | |5 |2. 3 |2. 67 |7. 129 |3. 060 | | | | | |6. 728 | From the table above X2 calculated is 6. 728. Degree of freedom is (r-1)(c-1), which is: (3-1)(2-1) =2 DECISION RULE At 5% significance level, chi-square calculated is greater than the tabulated value i. e. 6. 728>5. 991. Hence, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This also establish the fact that agreed budgets give authorisations to budget holders when making decisions that borders on such budgets. The word effectiveness is a continuum and as such, despite the fact that the entire hypothesis supported the fact that budgeting and budgetary controls are effective in Gunnies Nigeria Plc. It is imperative to note that this management accounting technique is more effective is some of the departments in the organisation and less effective in others. The reason is because of the attitude of some functional heads to some of the usefulness of budgeting and budgetary controls. CHAPTER FOUR SUMMARY, FINDINGS, CONCLUSION & RECOMMENDATION The thrust of this study is to assess the effectiveness of budgeting and budgetary controls in Guinness Nigeria Plc. Budgeting though often described as a traditional management accounting technique has been in wide use in organisations regardless of its size. The report has focused on the effectiveness of budgeting and budgetary controls as a management accounting technique being applied throughout Guinness Nigeria Plc. It began with a brief description of accounting and management accounting. Review of various write-ups on the topic was carried out to establish what an effective budgeting and budgetary control system is like. The literature reviewed highlights some benefits which management hope to achieve from the adoption of good budgeting and budgetary control system, it also shows the behavioural aspect of budgeting, indicating that if not carefully applied Budgeting can lead to dysfunctional behaviour. In general, the opinion of various scholars on budgeting and budgetary control is that it plays a vital role in the management of any business. Thus having evaluated the activities of Guinness Nigeria Plc with respect to budgeting and budgetary controls system the major findings from the research are as follows: 1. The Zero based budgeting method proposed first by Peter A. Phyrr of Texas has been adopted in Guinness for all areas of activities evidently because of the benefits associated with that approach to budgeting. The adoption of Zero based budgeting method in Guinness Nigeria was as a result of the need to improve the challenge around cost since cost management has been seen as a key contributor towards achieving strategic objectives and goals in GN Plc. 2. To avoid dysfunctional behaviour often associated with budgeting and budgetary control systems. Guinness Nigeria Plc has adopted a participatory approach when establishing budget for each of the department in the organisation. Budget holders with help of accountants in the organisation are actively involved in the preparation of budget for individual manager’s area of responsibility. 3. The information system in GNPLC has been the type that facilitates easy application of budgeting and budgetary control across the business. Budget holders are periodically made aware of their positions in relation to the agreed budget in monthly basis. A report is usually generated at the end of every month comparing the actual activity level with the budget. This enable budget holder to better manage their budget holder to better manage their budgets at the same explanation is sought. 4. There is the business Risk department in Guinness Nigeria Plc. This department handles the change aspect of budgeting and budgetary control for the organisation as a whole. Uncertainty in planning is adequately taken care of by this department CONCLUSION This study has shown that budgeting and budgetary controls have being effective management accounting technique being applied in Guinness Nigeria Plc. With the help of some statistical models used in the analysis of the hypothetical statements formulated (Chi-square). The report has shown that budgeting and budgetary control is effective means of ensuring adequate control of business affairs. However budget has to be realistic if it is to motivate budget holders and discourage dysfunctional behaviour. The research has also shown that budgeting is effective in giving authorisation to budget holders when making decisions that has been agreed upon in the budget. RECOMMENDATIONS While it can be said that budgeting and budgetary control is effective in Guinness Nigeria Plc when what the management hope to achieve with it is considered, some are of the opinion that budgeting is not very effective due to the fact that some budget holders constantly overrun their budgets and without sanctions. It is therefore recommended that agreed budgets, which are realistic, should serve the purpose of good performance measure for budget holders. Excellent budget management should be applauded and inadequacies given due consideration. The organisation need to be wary of some adverse impact that too heavy a reliance on agreed budget can have on management behaviour which can be dysfunctional with regard to the objectives of the organisation as a whole. It is recommended that some beyond budgeting models identified by some scholars such as Hope and Fraser should be considered and the possibility of their adoption examined. It is also important that budget holders receive enlightenment from time to time on how to better manage their budgets. There must be a continuos revision of budgets, written statement of authorities and responsibility. There is need to effectively harmonise budget plans with the various other management accounting techniques for optimum result since budget and budgetary controls are only a means to an end and not an end in its own. It is also important that management seek for ways to match authorisation that effective budgeting hope to achieve with approval. Finally, for a budget plan to be fully realised, its conceptualisation, preparation and implementation must be anchored on objectivity and sincerity of purpose without which the whole process of budgeting and budgetary controls will become a game of chance. BIBLIOGRAPHY ACCA Study Text (2005) Performance Management. London, FTC Foulks Lynch Publishing ACCA Study Text (2004) Financial Management and control. London, FTC Foulks Lynch Publishing Ade Oyedijo (1996) Introduction to Management. Nigeria, Paramount Books.. Asika, N. (1991) Research Methodology in the behavioural Science Bill R. J. Essentials of Management. London,Cooper publishing BPP Tutorial Text (2004) Success in your Research and Analysis Project. London, BPP publishing Callan, J. F & Clark, L. H. (1988) Teaching in the middle and secondary schools. 3rd Edition New York, Macmillan publishing Cameron, S. (2002) Business students’ Handbook: Learning skills for study and employment. nd Edition, Harlow, Financial Times/Prentice Hall Haper W. M. (1982) Cost and Management Accounting Vol2 2nd Edition London, Macdonald & Evans Ltd. Hussey, J. Hussey, R. (1997) Business Research. Basingstoke, Macmillan Idowu, K. Johnson (1987) Accounting information for Management. Nigeria, Olu Akin Publ ishers Kim, E. C. & Kellough, R. C. (1987) A resource guide for secondary school Teaching. 3rd Edition. New York, Macmillan Publishing Luck, M. (1999) Your Student Research Project. Aldershot, Gower Lucey, T. (1992) Costing. 4th Edition. London, ELBS Lucey, T. (1993) Management Accounting. London, ELBS Newcomb, L. H. , McCracken, J. D. & Warmbrod, J. R. 1986) Methods of teaching Agriculture. Danville Interstate printers. Wilson, R Budgetary Controls. New York, Alexander Hamilton, Institute ELECTRONIC Ball, C. (2003) Chi-Square Tutorial assessed 4th October 2005 available online @ http://www. georgetown. edu Ernst & Young LLP (2003) 2003 Survey of Management Accounting. Assessed 25th April 2005 available online @ http://www. ey. com Joe Landsberger (2005) Active listening. Assessed 12th September 2005 available online @ http://www. studyguide. com JOURNALS AND MAGAZINES Guinness News (2005) A Corporate Newsletter of Gunness Nigeria Plc. Student Accountant ( 2005) Beyond budgeting mod els ———————– [pic]