Homeostasis Lab Report Essay

Mr. Bell’s honors level chemistry class conducted an experiment during their lab demonstrations, this consisted of elements such as phosphorus and calcium chloride in their experiment. This along with another hydrogen based sunstance produced, what looked like a pinkish-looking substance inside of their flasks that were at their lab stations. see more:chemistry matriculation notes semester 2 Sophmore Kelly Caudel said, â€Å" I actualley enjoy doing the experiments in this class, because it gives us a chance to get away from the bookwork and lectures that Mr. Bell usually makes us endure.† It seemed as if the students in his class were showing tremendous progress in their efforts at their lab stations. That is, until one pair of students dropped their Erlenmyer flask that contained what was left of the chemical compound that was being created. A minute after the very noisy shatter of the glass, the whole class turned to see what had happened. While the two students very awkwardly cleaned up their mess, Mr. Bell procceeded in his efforts to help his students produce what would be a lovely pinkish-looking fluid, which was the result appropriate for the lab conducted. Sophmore Chase Cabe exclaimed in a rather elated voice,† This was definitely the best lab that we have done in his class so far. I like mixing up the elements into compounds and seeing how they react to each other. The result turned out looking great.† As the lab drew to a close, both Mr. Bell and his students returned to their desks with the impression that they were both satisfied with what they had done during the duration of the lab.

Case Study on India China Infrastructure

A Case Study, Overcoming Infrastructure Roadblocks: Are Chinese Lessons Relevant? This paper aims to document and analyse the different approaches in overall infrastructure sector performance for these two very different countries from the policy and institutional dimensions. It identifies factors that have worked in China and India. It also identifies some important lessons which could be relevant for future infrastructure development.For the last two decades, both India and China have grown at twice the global rate and If this trend continues for next few decades, with their vast labor supply, favorable demographics, and aspirations for reaching the developed world per capita income and consumption standards, these economies can be expected to have a significant impact on the world economy. China adopted a development model where manufacturing and exports are the key drivers of its economic performance. Related article: A. K. Kraipak CaseChinese government recognized that export competitiveness and manufacturing require connectivity to the global economy and, as a result, infrastructure development was propelled by a substantial and sustained drive supported by the government. The most remarkable common factor behind the success of infrastructure in China was the single-minded goal of sustaining economic growth and recognition of the importance of infrastructure development in achieving this goal.China’s unparalleled growth and poverty reduction in the last two decades has gone hand in hand with development of infrastructure stemming from its export-led strategy. India, the other â€Å"giant† in Asia, did not follow the suit of the successful this infrastructure model in building ahead of demand. Its development strategy from time to time focused on redistribution of wealth rather than growth. In the early 1980s, China was among the poorest nations in the world, with m ore than 60% of its population, or over 634 million people, living on less than $1 a day.By 1990, China reduced poverty to less than 33% and, by 2003, to 13. 4%. This was possible because of very high growth rates fueled by trade openness. India’s achievements on growth and poverty during the same period have been steady but relatively modest—the overall population living on less than $1 day declined from 54. 4% in 1980 to 42. 1% and 30. 7%, respectively, in 1990 and 2003. The total number of poor, however, remains high at over 325 million.To some extent, India’s overall performance was negatively influenced by the initial development model that emphasized import substitution and self-reliance, which was one of the contributing factors to its lack of trade openness for most of the period since independence. In the early fifties and sixties both countries had fairly similar levels of infrastructure assets and services. For example, China’s electricity outp ut at 7. 3 billion kWh in 1952 compares well with India’s power output of 6. 3 billion kWh in 1950-51.The Indian road network in 1950s was extensive at 400,000 kms compared to about one third that in China and both countries, about 40% of roads were paved then. India’s railway network at 53,000 kms was more than double that of China at 23,000 kms. India and China had similar numbers of telephone subscribers [pic] Though most Indian planning policies have continued to emphasize the importance of Infrastructure, they did not embrace the Chinese single-minded goal of infrastructure development, anticipating future demand and building ahead of time.India’s development model, which began with a balance between growth and distribution in the early fifties, was changed in mid-course with a greater emphasis on redistribution during the critical period of growth. A number of pro-poor programs were introduced which reduced overall fiscal space for infrastructure developme nt, even within infrastructure priorities, political interests drove the overall resource allocation, for example, in the 1970s and 1980s, government emphasized development of minor irrigation and rural roads as part of anti-poverty programs.Employment generation through construction of rural roads, and ground water and minor irrigation to support food security received much higher priority compared to need to enhance logistics to support industrial growth and improving overall economic efficiency. In five year plans a major goal was to connect all villages (with population of more than 1,500 inhabitants) with rural road network; however, this was done through â€Å"minimum needs program† supporting employment creation and leading to waste and inefficiency.Most of the roads thus created did not meet quality standards because fiscal space was not adequate to accommodate both the demand for resources for rural roads and also the national highway network which was getting conges ted. Even in the case of power sector, village electrification was a priority so as to provide power for the farms, but not necessarily to households. Emphasis on connectivity, without improvements in overall economic efficiency meant unsustainable financial burden on the government budgets.In the time of slower economic growth or external shocks such as wars and high oil prices, infrastructure investments were major casualty. China with its high economic growth rates and higher savings rates was able to allocate much larger resources for investments in general. In the 1980, China saved 35% of GDP whereas India’s savings rate was less than half at 15. 5%. This combined, with higher fiscal deficits in India, meant that it was not always possible to invest in infrastructure [pic] [pic] Planning Framework—Institutions, Processes, Incentives and AccountabilityDevelopment planning in any country can follow two broad models—it can either be an integral part of the pol itical decision-making process or it can be divorced from politics where technocrats keep a firm hold on the planning process as a matter of rational and efficient management. In China, planning followed the first model. The State Planning Committee (SPC), and its subsequent variants, have been and remain at the center of China’s political and economic affairs. The SPC sets the national policy agenda, makes important policy decisions, and even guides the lawmaking process to ensure that these decisions are implemented.Through a dual-track implementation system, its policy-making role also extends to closely monitoring and guiding policy implementation. Thus the Chinese planning institutions fully integrate political economy considerations in the process of designing and implementing development plans. In China, strong accountability for delivery of plans was embedded through powerful party structure and this has so far led to better economic outcomes in terms of growth and in frastructure development. The Indian planning process historically tended to be more technical than political.Although the Planning Commission, with the Prime Minister as the Chairman, had some institutional ties to the political decision-making process, the process has tended to be more technical in reality, captured at times by technocrats who wanted to ensure rational and managerial efficiency. The planning institutions in India at the national and state levels adopted a consultative process for the formulation of plans. Plan formulations for important sectors were undertaken by working groups with broad mandates and high levels of technical expertise.These working groups included not only representatives of the line ministries, but also financial sector, private sector, and academic institutions. This process of participation, however, worked well only in the initial phase of the preparation of formal plan documents. Most of the times, there was disconnect between targets and pe rformance, plan and implementation, and demand for resources and actual availability of funds. As a result, in most years until recently, infrastructure projects were actually built on a piecemeal approach.Unlike the dual-track system in China, overall implementation in India has more often been divorced from the planning process. Similarly, policy-making too was fragmented where, for example, a number of policy reforms have been often decided by committees and working groups, without the Planning Commission always being in charge of the process of reform designs or action plans for implementation. India’s planning ability, widely regarded as world class, was not backed by underlying incentives and accountability systems in China that delivered better outcomes. Infrastructure Sector ReformsThe planning framework for infrastructure was very different in China and India. Similar to their efforts in rural transformation and agricultural modernization, China was able to adopt a d ual benefit infrastructure development policy—to build infrastructure that will promote economic growth and to build systems that directly target poverty reduction. The vast program of building expressways was complemented with several programs that would directly benefit the poor. Having a centralized political system with complete State control made it possible to take risks that would have been more difficult under alternate political paradigms.The political costs of direct dissent were relatively small, if not entirely absent in China. Until 1994, the Indian government did not have a comprehensive framework for infrastructure. Most of the government interventions were through large number of sector ministries and departments—Ministry of Finance, Planning Commission, Pricing bureaus, state-owned enterprises (SOEs), etc. Since there were so many actors, the entire spectrum of infrastructure functions, namely, planning and policy making, regulation, production, and su pply tended to be dominated by public sector SOEs.The SOEs in these sectors had the skills and capabilities to influence important decisions; however, accountability structures were being weakened due to excessive interference by political â€Å"bosses†. Reforms in the Indian electricity sector have not been very successful, despite the fact that these were pursued more systematically with amendment of the Electricity Act in 1991, which allowed private sector participation and even 100% foreign ownership. This alone did not lead to real improvements on the ground until recently.Part of the problem lay in the lack of a credible regulator, partly due to a political setting that remained uncoordinated. The electricity sector in the Indian federal system remains on the â€Å"concurrent list,† implying responsibility for the sector by both the central government and the state governments. One of the most important factors that remained uncoordinated was the funding issue. A large number of states had followed the practice of subsidizing power for agriculture and, as a result, there was ambiguity regarding who was going to pay for the power.The financial status of most of the State Electricity Boards (SEB) was grim, with most experiencing large and unsustainable deficits. In the early 1990s, the rate of return on all SEBs combined was highly negative (-13. 5% of capital employed). Until 1998-99, private investments were allowed only in power generation in India. Private sector participation in power transmission was allowed but private sector participation in power distribution did not occur until 2003.Although many states have set up independent regulators that have been fairly effective, the fundamental issue of who pays for the subsidized power has remained an important challenge. Unlike India, however, China’s power sector reforms have been relatively more successful in terms of the level of foreign and private sector participation in reduci ng the funding gap. The foreign private sector was welcomed into China, not only due to the need to augment financial resources, but also for the needed manufacturing capacity to produce the power generating equipment for an ambitious capacity expansion program.Foreign direct investments (FDI) in China took various institutional forms such as joint ventures, build-operate-transfer (BOT) types of arrangements, equity joint ventures, loans, and equity in the existing energy enterprises. In 1996, the sector was further reformed under the new Electricity Law that created the State Power Corporation of China as an entity separate from the Ministry of Electric Power, thus signifying a first step to separating regulation from actual production and supply. Given the dual pricing system of â€Å"new plant, new price,† China’s power sector funding gap has not been as large as that of India.A majority of farmers in China believe this TO GET RICH, BUILD ROADS FIRST; TO GET RICH FA ST, BUILD FAST ROADS saying. Numerous recent studies have demonstrated that the greatest effect on poverty reduction can come from investments in the transport sector, particularly roads. It has been shown that an efficient road network increases access to services and economic opportunities, facilitates domestic market integration, lowers the cost of production and transportation, and allows healthy competition both domestically and internationally.In addition to accessibility, the quality of the roads also plays an important role in economic development. Although China had a late start, its achievement in building an extensive national road network in the last two decades has been unprecedented. With almost 30,000 km of expressways, China is fast catching up with the U. S. , which has the world’s largest road network. China is adding 5,000 km of expressway every year, expecting to reach a level over 80,000 km by 2020.Before discussing the current state of the Indian road ne twork, it is useful to touch upon three important trends that have significantly influenced the way in which road infrastructure has been developed and utilized in recent decades. First, there has been a gradual but persistent mode shift in India from rail to roads. In 1960, rail carried 85% of goods traffic and 51% of passenger traffic; by 2001, those percentages had declined to 23% and 13%, respectively. The vast majority of this demand appears to have shifted to the road system, which currently accounts for 70% of freight transport and 85% of passenger transport.Second, with rising GDP, demand for automotive and freight travel has grown rapidly and consistently. Third, despite the stunning growth in road transport demand, investment in new highway capacity has been anemic. These three trends, taken together, help explain the current state of the India's road infrastructure, which is now both woefully underdeveloped and over-utilized. Even though the Indian road network as a whole is denser than that of China, its highway component is comparatively underdeveloped.Despite significant improvements since the establishment of the National Highway Administration of India (NHAI), in contrast, India’s existing national highway network is characterized by slow speeds, heavy congestion and low service levels. It is not only the Indian road network that has remained under-funded —almost all other infrastructure services remain, at present, far below the level required to sustain the economic growth needed to address pervasive poverty Important lessons learnt On Infrastructure developmentWhen it comes to roads, the important goals for future development of India’s road infrastructure are given as follows:- †¢ Upgrading the capacity and efficiency of existing infrastructure. †¢ Establishing total connectivity for an all-weather rural road network †¢ Developing a modally-balanced transport system, particularly in urban areas †¢ Co ntributing to a reduction in regional disparities †¢ Contributing to sub-regional economic cooperation †¢ Putting a much greater emphasis on safetyIn order to perform their tasks more effectively, these national, state, and local agencies must collectively overcome a number of structural challenges, many of which can only be solved through policy or institutional reform. At the broadest level, the most pressing issues fall under the categories of poorly defined bureaucratic structure/mission, insufficient accountability, poor asset/system management, and inadequate resource mobilization. These categories can be broken down into greater detail as follows:Poorly defined bureaucratic structure/mission †¢ Unclear or overlapping responsibilities, often with no agency in charge †¢ Multiple mandates including roads, buildings, and irrigation †¢ Absence of clear strategic goals, mission statements, performance indicators, or investment plans Insufficient accountabil ity †¢ Failure to separate policy and operational roles for clear accountability †¢ Not enough consultation with road users †¢ Failure to report all relevant information Failure to impose sanctions on poor performance †¢ Absence of independent bodies to verify information and assess performance †¢ Inappropriate evaluation techniques that are merely input-based, focusing solely on accounting for expenditures against the budget. †¢ Taking into consideration the physical or operational conditions of the actual road network. Poor asset/system management †¢ Inadequate attention to data collection and analysis in decision-making †¢ Excessive focus on new investment vs. maintenance Uneconomical investments made under political influence †¢ Lack of competition in procurement †¢ Need for leaner staffing with greater skill-set diversification †¢ Declining investments in transport relative to GDP †¢ Input from private finance still ve ry limited †¢ Need to make better use of user charges in the form of gas taxes or tolling Though these problems are daunting, agencies at various levels within the government have taken initial steps to address them in recent years. Within the central government, notable examples include: Increasing the level of public funding for transportation within the Five-Year Plans †¢ Creating the Central Road Fund (CRF) to finance road development and maintenance through an earmarked â€Å"cess† (tax) on diesel and gasoline †¢ Operationalizing the National Highways Authority of India (NHAI) to act as an infrastructure procurer rather than a provider †¢ Establishing the National Highways Development Project (NHDP) to upgrade the nationals major highway routes †¢ Amending the National Highway Act to expedite land acquisition, permit private participation in road financing, and allow for the tolling of public roads In addition to standard techniques, such as the issuance of state- and federally-backed bonds, more innovative public-private partnership arrangements have also been developed.Examples include BOTs (build-operate-transfer contracts, in which a private partnership builds and operates a facility for a fixed number of years, recouping its expenses plus a reasonable profit through tolling, before transferring the facility back to the state) and other forms of maintenance and operations concessions. Though there is an overwhelming recognition of the contribution of infrastructure in modern economies, the links between infrastructure and economic growth and poverty reduction is neither certain nor automatic. Infrastructure development results in improvements in productivity and in overall quality of life but the impact is still contextual.A study prepared jointly by three major development institutions—the Asian Development Bank (ADB), Japan Bank for International Cooperation (JBIC), and the World Bank (WB)—advocated that it is not enough to examine impacts of infrastructure without broadening and deepening the definition of poverty and economic growth. In the study, the impacts of infrastructure are seen to occur at three levels—first, through facilitating economic growth; second, through improving quality of life; and, finally, through enhancing broader social and economic capabilities. Nevertheless, manufacturing and exports have proven to be key drivers to economic performance of less developed and developing countries. Infrastructure provides connections to the global economy that are crucial for export competitiveness and manufacturing. China used infrastructure as a policy instrument and active political tool to reduce poverty and trigger growth.The Chinese government had a strategic vision that was combined with a sustained drive toward economic growth, which resulted in unprecedented growth, poverty reduction, and gains in efficiency, but at a cost of increased inequality and great r egional disparity. India started with a very rational approach of maintaining a balance between growth and distribution, but changed mid-course to a greater emphasis on redistribution. India learned the hard way that a greater emphasis on redistribution was not viable without robust and sustained growth. The resulting consequences were limited improvements in growth and poverty reduction with relatively little impact on income distribution.

Hindu Religion

HINDU RELIGION Dennis E. Leber Axia College RELIGIONS OF THE WORLD (AXIA) HUM/130 NAOMI DOUMBIA AUG 14, 2007 The Hindu religion The Hindu religion is strongly dependent on the Hindu philosophy and in addition, has inculcated a lot of rituals and practices. The Hindu religion has 333 million gods; this is because the Hindu philosophy believes that every human being is God himself. This acceptance of the multiplicity of the Supreme Being in many forms is the hallmark of the Hindu religion. The Hindu religion is also very assimilative and has accepted many faiths into it. The Hindu religion also allows religious freedom and does not enforce the edicts of the religion on anyone. In fact, Hinduism teaches that a person, in order to attain liberation from the worldly bondage, must select the religion that he is comfortable in. Hence, it accepts the existence of all other religions as a means to realize God. The Hindu religion like other religions also believes in the battle between the good and the evil although at a lower level of existence. The religion preaches that man must advance himself through successive levels of knowledge in his quest for the final truth. Hence, the concept of the Devas, or the good deities and the Asuras, the demoniac characters are very important in the Hindu traditions. Many folklores revolve around the battles between the Devas and the Asuras. The important Godheads in the Hindu tradition are Brahma, Vishnu and Siva who correspond with the three ‘Gunas' or qualities of Satva (pureness), Rajas(action), and Tamas(darkness and inactivity). Man is a mixture of the three gunas and the inherent nature of a person will depend on the predominance of the three gunas in him. The Hindu Social Life The Hindu social life is caste based, which was originally devised for the division of labor. Hence the Hindu society has the Brahmins, the highest class who performs rituals and is supposed to be the most educated in terms of religion. Then comes the Kshatriyas who are the warrior and ruling class. Following them in importance comes the Vaishyas, who are the business class. Last comes the Shudras who serve the upper class. People who do not come in these four classes were previously classified as the untouchables who had to do menial jobs in the society and were looked down upon. Women were given important position in the family even though her importance in public affairs was greatly curtailed during the later years of Hindu history The Hindu way of life has many beliefs that were perhaps a means that offered social balance in the society. For example, the norm of sacrifice and the mandatory rules on feeding others helped to provide food for the needy. Similarly, the social practices were seen as the physical manifestations of the philosophical edicts that Hinduism preached. For example the practice of sacrifice to the fire is a physical manifestation of the philosophic ritual of giving up everything for the sake of understanding the truth. Similarly, the belief that the confluence of the three rivers Ganga, Yamuna and Saraswathi is holy, is due to the Tantric belief that the meeting point of the three nerve centers in the body awakens the Kundalini, which is the seat of power in the human body. The desire for liberation from earthly existence Dharma is the duty that you have to fulfill in life through your placement. Karma states that you will reap what you sow. And the desire for liberation from earthly existence is achieved through the combination of the two aforementioned methods. Life & death has a cycle. The cycle is wrought with earthly pleasures & pain. Your intention is to be free from materialistic desires because they are temporary. Only the soul is eternal. So by meditating, fulfilling your duties, and by eventually ridding yourself of your karma; you are free to exist as soul and be one with the universe as opposed to continuing the cycle of birth & death. http://en. wikipedia. org/wiki/Hindu drawn from Aug, 2007 Origin of Hinduism, About. com drawn from Aug 2007

Michigan Liquor Control Commission Research Paper

Michigan Liquor Control Commission - Research Paper Example This paper will discuss the issues associated with the Michigan liquor distribution system. It will also explore the best possible solutions to the problems from managers’ perspectives. If the government had properly redesigned Michigan liquor distribution system, current issues in the distribution process would have been resolved to some extent. The state of Michigan maintains a three-tier liquor distribution system that builds strong legal walls between state-approved wholesalers, suppliers, and retailers (legal issues†¦, 2010). This traditional liquor distribution system imposes more costs on consumers as it limits the chances of market competition which may end up on price cuts. It is advisable for the state of Michigan to ensure the private sector involvement in liquor distribution process as this practice would be beneficial for ultimate consumers. At the same time, authorities must ensure that the private sector operations fully comply with the state liquor distribution policies. From the case study, it seems that the number of state stores has remained fairly constant over the last years and this situation raises difficulties for both the state of Michi gan and the consumers. In order to resolve such issues, opening more stores in different cities of the state would be reasonable. Similarly, the existing three state-owned and operated warehouses may not be adequate to effectively and timely meet the needs of 12,000 retail licensees that serve the consuming public throughout the state. Hence, the Michigan Liquor Control Commission might conduct a detailed market study to identify the proper distribution channels that would improve the operational efficiency of the state liquor distribution system. It is also recommendable to close the existing 75 smaller second-tier state warehouses and allow the retailers to directly get liquor products from the state-owned warehouses. The elimination of second-tier state warehouses from the liquor distribution system would be helpful for the MLCC to trim down the current distributional cost of $20 million per year.

Detective methods Essay Example | Topics and Well Written Essays - 1500 words

Detective methods - Essay Example Poe uses Dupin as a catalyst for this evolution in criminal science; however, there are clearly peripheral distinctions and benefits that are a direct result of this innovation. The high level of competency and discipline that Dupin uses to raise the level of criminal science standards in addition to the goal and initiatives of those working in law enforcement is highly indicative of how Dupin views the state of law enforcement. Poe uses the strategies and algorithms of Dupin as a guiding light of change to the institutional culture of law enforcement training. Every generation and century must allow for changes in the culture of training in regards to law enforcement or any other significant discipline and institution. These factors and realities have a direct correlation in the societal changes that must occur through variances in societal interaction and cooperation that is used to attain the maxim benefits of a cosmopolitan society. In regards to law enforcement, this same societal interaction and cosmopolitan environment is required and necessary for continued success and efficiency in all facets of law enforcement. Edgar Allan Poe was clearly ahead of his time in ascertaining the societal principles that develop competency and quality in life and work. Poe/Doyle 3 Analysis: Arthur Conan Doyle While Edgar Allan Poe's C. Auguste Dupin represents the modular and separatist out of the box thinkers that are catalysts for change and innovation in specific disciplines and society, Arthur Conan Doyle's Sherlock Holmes represents the competent leaders that must remain an integral part of the systemic infrastructure of those same disciplines and societies in order ensure that change and innovation coming from both realms are understood and articulated in continuity with those changes and innovation. Doyle strengthens this point by pairing Holmes with Dr. Watson who benefits from the wealth of knowledge that emanates from Holmes in addition to the societal interaction that undoubtedly promotes professional reciprocity and decorum in every sense of the word. Theoretically, this has a correlation to how change must be inclusive concerning subordinates in order to keep the infrastructure of law enforcement institutions strong. This also facilitates an environment where the law enforcem ent institution will benefit from a talent pool that dramatically increases the amount of innovative options and variables that will keep law enforcement agencies relevant to the societal times in which they exist and are tasked with defending.

Importance of effective crosscultural communication in international Essay

Importance of effective crosscultural communication in international business - Essay Example We discuss the various issues relating to the diverse workforce and how these influence international business and its effectiveness. As it is observed that the communication barrier is the most influencing in the cross-cultural businesses, its importance and the possible ways to address this aspect to improve the effectiveness of international business is identified and discussed prominently. Finally, the results of the study are discussed and the discussion is concluded with recommendations. There is a growing trend among multi-national companies to employ diverse workforce, diverse not only in the functional and technological skills they possess, but also from various ethnic, cultural and demographic backgrounds. It is observed that "successful businesses are depending more on effective globalization, which in turn depend on the diversity in workforce" (Toomey, 1999: 4). This is due to the fact that they recognize that a cross-cultural team with its unique abilities can be an asset to the business and that it can contribute to the process of problem-solving owing to its diverse nature (Gupta, 2008 and Barrett, Davidson, 2006: 1). Gupta notes the comments of the SPHR, Delicia Del-gardo, "diversity can result in better business solutions" (2008). There is much evidence as to how these teams thrive on the diversity of skills, knowledge and culture to effectively approach problem-solving in various situations at work. As it enables them to leverage different approaches to solve a particular professional issue, there is a conscious effort by many teams to employ a diverse workforce. It can also be observed that this practice brings multi-dimensional advantages to the company. Along with the advantage of effective problem-solving, which is of importance in cross-cultural environments as they are prone to conflict, this practice of a employing a diverse workforce also brings an advantage to the business in terms of market share. With cross-cultural teams being employed, there is more exposure to the different cultures and also different markets, as with virtual teams, hence, these businesses can penetrate foreign markets with ease due to the inherent knowledge and skills available within (Guindi, Kamel, 2003). These teams are usually trained to communicate the importance of awareness that diversity exists and the need to identify and find ways to work towards a shared goal of the business, in spite of the differences. Hence, the responsibility lies on the management to train the workforce to be aware of the existence of differences and avoid any conflict rising due to these differences. The managements are responsible to communicate and ensure proper strategies to convey the shared goals and values that the employees need to inculcate to avoid any conflict and work on common grounds (Guindi, Kamel, 2003). However, there are still hoards of conflicts inherent in the cross-cultural businesses that they need to effectively address to ensure its smooth and

Developing a Research Hypothesis Essay Example | Topics and Well Written Essays - 250 words

Developing a Research Hypothesis - Essay Example 804). The study design that these researchers used was to review a series of research articles that described this phenomenon. They conducted cross-sectional empirical literature study. In doing so, they scoured PsycARTICLES database using a variety of keywords and then used two major databases, the Society of Personality and Social Psychology listserv and the Quality of Life Studies listserv. They found 225 articles that was comprised of 293 samples with over 275,000 participants. The results of their study found that happiness is â€Å"positively correlated† with â€Å"superior† mental and physical health. Essentially, they found that people who kept a positive affect were happier than those who did not. This suggests that there is truth in the idea that happy people are more successful in all aspects of their lives including family, work and health. In fact, there was a positive correlation with the immune system and happiness that showed that people who were happy w ere healthier most of the time. Research Hypothesis: People who are naturally happy are more successful in life than those who are not happy. Independent variable: Happiness Dependent variable: Positive affect There is a lot of talk about people who are happy having more in life than those who are unhappy.

Marketing mix strategy in developing country Essay

Marketing mix strategy in developing country - Essay Example Marketing mix strategy determinants can be identified in relation to the four dimensions of price, place, promotion and product. In this section, emphasis will be laid on factors or determinants that impose considerable influences on the success potentials of Vodafone’s marketing strategies when penetrating Afghanistan. While these strategies need to be linked with the market trends and the consumer buying behaviour, there are many factors those might impose considerable effects on organisational efficiency to persuade target customers and successfully accomplish their marketing goals. It is to be noted in this regard that marketing mix strategies developed by organisation (Smith & Taylor, 2004). When deciding upon strategies related to product in Afghanistan, customer needs shall play a major role as a key determinant to its success. As the effectiveness of products offered depend on its efficiency to suffice consumer needs, which again influences on the factors associated with consumer behaviour and correspondingly, to customer satisfaction and organisational success, it becomes crucial for any company to pay due attention to the same when penetrating a foreign country. It is worth mentioning in this context that each target market deciphers a considerable difference from other market segments in terms of their product needs, which makes it more crucial for Vodafone to understand the customer demands in Afghanistan irrespective of its experiences in the home country (Avlonitis & Gounaris, 1997). Notably, as Afghanistan is currently in a developing state, major development and change have been witnessed within the consumer needs in effect of globalisation. Subsequently, the younger generation and the industrial sectors within the country have been observed as getting highly influenced by the western culture, owing to which, Vodafone can

Racial Discrimination and Health Problems Essay Example | Topics and Well Written Essays - 500 words

Racial Discrimination and Health Problems - Essay Example However, how much of this stands true for racism specific stress has also been the subject focus of many studies. Researchers found an association between perceived racism and ambulatory blood pressure in African American college students (Hill et al, 2007). Also at workplace, stressful racism places African Americans in a high probability group for the development of higher blood pressures (Health and Medicine Week, 2004). This clearly shows that racism can hasten the onset of hypertension even in younger age group and possible conclusion that can be drawn is that in an aging population the superimposed ill effects of stress induced by racism may be even greater. Similarly, women with higher stress scores who were subjected to high levels of internalized racism were at a higher risk of developing metabolic disorders such as obesity and diabetes due to altered hormone secretion (Tull et al, 2005). Studies have also attempted to assess objectively, mental and psychological implication s of racism specific stress (Chakraborty et al, 2009). Further research is required to reach a conclusion linking the association of stress per se resulting from experiencing racial discrimination per

Arthur Miller Essay Example for Free

Arthur Miller Essay The Crucible Many different parts form together to make up the society we see in The Crucible, written by Arthur Miller. Whether it be religion, government, or social roles; they all play some sort of impacting part to the characters we met while watching The Crucible. Who knew that religion and government could change a person’s life in a matter of minutes like it did so many times throughout the movie. The characters like Abigail Williams and John Proctor both knew the risks of going against these roles and what it would do to their everyday lives, but both characters chose to do it in more ways than one. Religion played a huge role throughout The Crucible and all of the characters were expected to show some sort of respect towards their religion. John Proctor is one of the characters who face this double standard. He feels as if he showed enough support towards the church before Reverend Parris took over that there is no way that him and his family could ever be questioned for associating themselves with the devil. However, after Abigail Williams tells the church that she saw Goody Proctor with the devil they had to question her. What originally was a trip to warn the Proctor family and ask a few questions turned into a rather defensive and disappointing ending. Reverend Hale had asked John Proctor three interesting questions: why his youngest child had not been baptized, why he and his family had not been to church in such a long time, and to state his ten commandments. John Proctor had a response to the first two that seemed reasonable to him, but not to the rest of the church. To the first question he responded with: â€Å"I like it not that Mr. Paris should lay his hand upon my baby. I see no light of God in that man. I’ll no conceal it.† and to the second he responded with â€Å"I nailed the roof upon the church, I hung the door†. Both responses sounded like reasonable excuses to John Proctor because he felt as if Reverend Parris was more worried about the money and the less important things than God himself, but Reverend Parris was ordained and no matter how you felt he was the reverend. If someone chose to go against him it was equal to going against God and in those days going against God meant you were somehow associated with the devil. The last question that Reverend Hale asked John Proctor was to state the Ten Commandments. After looking like he had just been insulted he began to recite the first nine but struggled on the tenth, adultery. Whether it was because he couldn’t remember the tenth commandment under pressure or he was anxious to say it because of the incident between Abigail Williams and himself. Finally, his wife stated the tenth commandment and Reveren d Hale looked a little shocked that he couldn’t have finished all ten himself. Knowing all ten of these commandments was a way to show your faith in God and John Proctor only stated nine of the ten which signaled a red flag that their household had been touched by the devil in one way or another. Political values played hand in hand with religion. All court hearings and anything else referring to some sort of government were always held through the reverend. In the movie The Crucible you see many scenes of hearings and trials all with the reverend standing in front of them. The reverend was in charge of making the final decision on what was in store for the accused’s life. If the reverend felt as if a person was associated with witchcraft or the devil and that person would not confess they would be hung, however, if that person did confess then they would be put in jail for a while or let go in return to be saved by God. In the movie, The Crucible, Abigail Williams confessed by saying â€Å"I want the light of God, I want the sweet love of Jesus! I danced for the Devil; I saw him†. Abigail knew if she was to confess to Reverend Hale she would simply get a less harsh punishment compared to if she was to be accused of being associated with the devil and denied eve r coming in contact with the devil. If the Reverend believed you had partaken with the devil and had denied it then you would be hung. As a viewer you can tell that religion and politics are very similar in that time period and that they go hand in hand because of how similar they really are. Social roles also played a huge factor into the lives of many within the society from The Crucible. People had roles that they knew they could not disobey because these roles played such an influence within their lives. Abigail Williams, for example, was helping the Proctor family out around the house when Goody Proctor had suspicions of adultery between Abigail and her husband. Once these suspicions became a reality Abigail was let go from helping their family. A viewer can tell that once a person disobeyed their social role they were considered as an â€Å"outcast†. Another way I noticed social roles playing a part within The Crucible’s society was when John Proctor was about to sign his name off to be free with his wife but ended up ripping the paper into shreds because he could not bring himself to ruin his name. John said â€Å"because it is my name! Because I cannot have another in my life† shows how important having a good reputation towards a person’s name really is. In those days, a peb rson’s name was all that had. If that person tarnished their name that was it, there was nothing left to be worthy for. Both John Proctor and Abigail Williams knew this and that is why John ripped that paper to shreds and why when Abigail was asked why she no longer worked for the Proctor’s she did not state the real reason. These social roles impacted the everyday lives of the characters from The Crucible, anything from making one’s day better to ruinin g a person’s life could have happened because of these roles. I noticed a lot of different ways that The Crucible could have been connected to our readings from our textbook, Concise Anthology of American Literature. Whether it is from having similar attributes of characters to representing the same faith within their religion there were multiple similarities I could identify. The first comparison that jumped right out at me was between The Crucible and Anne Bradstreet’s story. As I was reading her story I noticed almost immediately the role that women were to play in her time period. Women were there solely to cook, clean, and raise the children. I noticed almost the same thing with watching The Crucible but with some variation. The women’s role from both the story and the movie was solely in the home to cook and clean, however, with The Crucible I noticed the women were aloud a bit more freedom compared to what I understood from the story of Anne Bradstreet’s. The second comparison I made was between The Crucible and one of the letters from the Correspondence. The letter I noticed the comparison was written by Benjamin Banneker to Thomas Jefferson asking to bring an end to slavery. There were scenes of slavery within The Crucible that led me to draw out this comparison. In The Crucible there is a character named Tituba who is considered to be a slave, however, she had more freedom compared to the slaves from the time period of when the letter was written. If someone from that time period was caught running around in the woods at night without permission from whoever was in charge they would have been in serious trouble, a lot more trouble than Tituba was showed to have been in. The last comparison I made was between The Crucible and the journal entries of Byrd II. In his journal entries he speaks very highly of religion within every single one of them. Both the movie and the journal entries have very similar ways to show their faith to God because religion played such a huge role for everyone within those time periods. Within the journal entries he shows his faith to God by saying his prayers, reading his Hebrew, and thanking God for his blessing everyday while in The Crucible a person would show their faith to God by going to church every Sunday. Y ou can see that religion plays a huge role in both Byrd II and the characters from The Crucible but they each show it in different ways. Throughout The Crucible and all of the readings from our textbook I have noticed many different types of societies that these people live in. Religion made up pretty much the entire story line of how the characters from The Crucible lived their lives and you can see where some of the stories we read also represented how important religion was to them. Also playing a role within everyone’s lives that we have either watched or read about were politics and social roles. It’s crazy that such little factor’s from our world today pretty much made up the society’s that form those time periods that we read and watch about.

Quality Assurance of Superficial Radiotherapy X-Ray Machine

Quality Assurance of Superficial Radiotherapy X-Ray Machine Study the Quality Assurance of Superficial Radiotherapy  X-ray Machine using some Techniques Abstract The aim of the present paper is to investigate some factors affecting on quality assurance of superficial radiotherapy x-ray such as reproducibility of dose out put, linearity, reference, entrance and some skin cancer doses were measured for hand, face and nose. Examinations of these factors are studied using Farmer dose master connected with 0.6 cc ionization chamber which was placed on the couch inside the selected field and contacted with an applicator to avoid any air gap inside a field size and 10 exposures were made. The measurements were carried out using an operating condition such as 50kV, 90mAs, 15mA 0.10 min, 6 sec. The tolerance limit for the reproducibility is equal to 0.2% , which is lower than the tolerance limit as mentioned. in American Association of physics in Medicine, AAPM . The relative Error for entrance skin dose equals 3%. The quality assurance tests of superficial radiotherapy x-ray machine are measured and compared with the international tolerance. Key words: Quality Assurance, Farmer dosemaster. .0.6 cc ionization chamber Introduction The principle goal of quality assurance of superficial x-ray machine is obtained accurately and timely assessment. The secondary goal is to maximize of radiation exposure and obtain high radiation quality. This can be assess by performance the x-ray machine by optimum operating parameters such as reproducibility of dose out put, linearity, Reference , Entrance and Exit dose measurements according to code safe of practice for use x-ray in medical diagnosis (NRL, 1994). [1]. Many associations reported work concerning quality assurance of superficial x-ray machine like , AAPM, [2,3] that describes quality assurance protocol for superficial radiotherapy x-ray equipment at the therapeutic technologist level. American Association of Medical Physicists in Medicine ~AAPM, [4] presents a new protocol, developed by the Radiation Therapy Committee Task Group 61, for reference dosimetry of low- and medium energy x rays for radiotherapy and radiobiology (40 kV(4) . Austerlitz C, et.al, 2008 mentioned that the beam outputs presented percent differences ranging from -13 to +25%.[5]. Mehran Goharian et.al , 2010 mentioned that The measured output showed an increase of up to 7.3% relative to the neutral position (0 ° in-plane and 0 ° cross-plane) over the possible range of angles of in-plane rotation for 75 kVp (half-value layer, HVL = 1.84 mm Al)[6]. Modern research indicated that the continued successful use of kilovoltage X-ray units for superficial therapy and their different design compared with linear accelerators indicates that specific advice for this type of equipment is required. Useful guidance on quality control of kilo-voltage units is also given in Klevenhagen.et.al [7] and Williams.et.al [8]. Paevans .et.al [9] mentioned that the applicator, system interlocks and dose monitor performance that used in check of Gulmay D3300 kilovoltage X-ray therapy unit were satisfactory and the tube leakage was below the UK recommended maximum (air kerma rate 300 mGy/ h at 5 cm from the tube head). The quality assurances of therapeutic x-ray are based on the Basic Safety Standard –BSS[10] and International Commission of Radiological Protection where they mentioned that there is no limit for medical exposure but they ensure that medical exposure have to decide by consultation between medical authorities and professional bodies . The aim of the present paper is to investigate some factors affecting on quality assurance of superficial radiotherapy x-ray such as reproducibility of dose out put, linearity, Reference, Entrance and Exit dose measurements. Material and Method The X-strahl superficial x-ray machine was investigated for some factors of quality assurance such as reproducibility and linearity . Reproducibility is one component of the precision of a test and reported as a standard deviation. Reproducibility of dose out put of X-strahl machine was measured with Farmer Dose master connected with 0.6 cc ionization chamber, which was placed on the couch inside the selected field and contacted with an applicator to avoid any air gap inside a field size and 10 exposures were made. The measurements were carried out using same operating condition such as 50kV, 90mAs, 15mA , 6 sec. The reproducibility Pz was calculated based on NEWZELAND Radiation Laboratory, NRL protocol (J.L.Plotti , 1995).[11]. Where: SD is the estimator of standard deviation of a series of measurements dose [mGy], Zap is the means value of the measured [dose [mGy]. Extensive measurements were made to assess of changes in mAs on reproducibility and linearity of radiation output. It formed over a range of clinical settings. Calibrated ionization chamber used to measure output expressed as ÃŽ ¼Gy per mAs, at a set distance, without backscatter. Linearity The linearity of superficial x-ray machine was studied using farmer dose master that connected with 0.6 cc ionization chamber above Perspex phantom. The linearity was checked using the next equation that stated by NEWZELAND Radiation Laboratory, NRL protocol (J.L.Plotti , 1995) .[11]. à ¯Ã†â€™Ã‚ §X1-X2à ¯Ã†â€™Ã‚ ª/X1+X2 à ¯Ã¢â€š ¬Ã‚ ¼0.1 Where X1 and X2 are two successive readings. Applications of superficial x-ray machine Measurement the Surface Radiotherapy Dose for Hands, Face and Nose were conducted using suitable applicator for each case. The applicator for hand treatment was 5 cm diameter, 15 FSD , the applicator for face treatment was 3 cm diameter , 15 FSD and the applicator for nose treatment was 1.5 cm diameter, 15 FSD. Results and Discussions Reproducibility Dose reproducibility for repeated doses of superficial x-ray machine was measured using farmer dosemaster connected with 0.6cc ionization chamber on the surface of Perspex phantom as shown in table 1. In the present work the maximum value was 4.404 , the minimum value was 4.374 and mean doses and standard deviation of the measurements was 4.391  ± 0.008 . The machine reproducibility was found to be 0.2% which is lower than the tolerance limit as mentioned. in NEWZELAND Radiation Laboratory, NRL protocol (J.L.Plotti , 1995) .[11]. Table 1 the Dose reproducibility for superficial radiotherapy machine using an operating condition of 50kV, 90mAs, 15mA , 6 sec. For 0.6 cc Ionization chamber. Dose, cGy 0.6 cc Run No. 4.374 1 4.386 2 4.388 3 4.394 4 4.394 5 4.386 6 4.390 7 4.391 8 4.404 9 4.401 10 4.391  ± 0.008 Mean  ± Standard Deviation Linearity of X-ray Machine The dose output was measured as a function in miliamper second. These measurements were recorded at 25 cm source to detector distance using special applicator of diameter 25 x 25 cm2 as shown in table.2. The linearity of the superficial x-ray machine was given a result lower than 0.1 that means it lower than the tolerance level of the American Association of physics in Medicine AAPM[3] and NEWZELAND Radiation Laboratory, NRL protocol (J.L.Plotti , 1995) .[11]. Linearity was accepted that means the x-ray tube of a machine is calibrated. Table 2. Linearity of superficial X-ray Machine Dose, , cGy mAs Time, sec Setting 23 30 6 50 kV, 5 Ma 30 60 12 45 150 30 72 240 48 90 300 60 . Measurement the Surface Radiotherapy Dose for Hands, Face and Nose The X-ray tube of the X-strahl machine was located in middle of the room surrounded by one meter from each side. The focus to skin distance, FSD for each applicator under use was adjusted for surface radiotherapy treatment such as hand, face and nose of tissue equivalent phantom. The Ionization chamber was adjusted for operating conditions of the X-ray machine as filter 1, 50kV, 5 mA, 0.2 min, and 0.2 mmAl for different applicators. The Surface dose for skin, nose and hand were recorded as shown in table 4. X-strahl -100 x-ray system low energy X-ray for treatment a wide range of superficial dermatological condition including: basal cell carcinoma, Squamous cell carcinoma and dermatological conditions including psoriasis. Orthovoltage units continue to be used today to treat superficial lesions; in fact, they were practically the only machines treating skin lesions before the recent emergence of electron therapy. The maximum dose from any of these low-energy units is found on the sur face of patients; thus, skin becomes the dose-limiting structure when treating patients at these energies. The depth at which the dose is 50% of the maximum is about 7 cm. Therefore the physician can be calculate the treatment dose for superficial x-ray therapy for each case. Since the total dose is equal to dose rate times the time , so, the time of treatment can calculate easily . Table 4. Entrance patient dose measurements for face, nose and hand.. ESD, (cGy) Case Applicator dimensions 56.68  ± 0.307 Face cancer 3 cm diameter , 15 FSD 241.2  ± 2.15 Nose cancer 1.5 cm diameter, 15 FSD 58.8  ± 0.669 Hand cancer 5 cm diameter, 15 FSD Conclusion This work concluded that The machine reproducibility dose out put was found to be 0.2% so patient risk will decrease. Linearity was lower than 0.1 which is lower than the tolerance limit of the international publications. The maximum dose from any of these low-energy units is found on the surface of patients; thus, skin.X-strahl machine treating skin lesions, hand, face and nose. The treatment time for hand, face, and nose cancer calculated via the surface patient dose measurement.

Determinants of Health Insurance Choices

Determinants of Health Insurance Choices CHAPTER ONE INTRODUCTION Background to the Problem Health care financing in developing countries remain a policy issue with few countries able to spend the $34 per capita recommended by the World Health Organisation as minimum requirement for basic health care. Lack of financial resources to adequately meet the increasing demand for health care needs of the African population remain a persistent problem, and is becoming more critical in the context of increasing incidences of non- communicable diseases. Consequently, there have been attempts by African governments to explore different methods of health care financing. The 2005 World Health Assembly encouraged its member states to move towards achieving universal coverage. Universal coverage does not only relate to generation of health care funds but implies equity in access and guaranteed financial risk protection. As it is the desire of all countries to move towards a system of universal coverage,6 it is argued that irrespective of the source of financing for the health system selected, prepayment and pooling of resources and risks arbasic principles in financial-risk protection. Further recognition of the importance of universal coverage for countries led to the WHO proposing the 2010 World Health Report to address financing for universal health coverage (UHC). Since independence, one of the overall objectives of the government of Kenya has been to promote and improve the health status of Kenyans. This objective is motivated by the evidence that investing in health produces positive outcomes in human capital that have long term impacts in the overall socio-economic development of a country (World Bank 1993; Mwabu 1998). In a number of government policy documents and in successive National Development Plans, the government has set forth that the provision of health services should be available, accessible and affordable to those in most need of healthcare (sessional paper No. 10 of 1965; KHPFP, various Development Plans). Different health financing policy initiatives have been undertaken in Kenya, all aimed largely at addressing affordability and access to health care services. Universalist free health for all policy saw a rapid expansion of the healthcare infrastructure, particularly in the 1970s and 1980s, and advances in health and social indicators. During this period, health financing system was supported primarily via general tax revenue. With the growing population and worsening socio-economic and political factors, a severe crisis of health and social development unraveled in the 1990s (UNDP 2002). As a result of the crisis, the governments objectives and commitments to free healthcare provision for all eroded dramatically forcing it to implement a cost-sharing scheme in 1989. User fees were abolished for outpatient care in 1990, inspired by concerns about social justice, but re-introduced in 1992 because of budgetary constraints. Today, these fees have remained, with their impact on access to health care the subject of several empirical studies. The user fee system was significantly altered in June 2004, when the Ministry of Health stipulated that health care at dispensary and health centre level be free for all citizens, except for a minimal registration fee in government health facilities. Health financing in Kenya is characterized by a high out of pocket expenditure. The Annual Health Sector Statistics Report (2008), indicate that the out of pocket expenditure as a proportion of total expenditure stands at 36% while public expenditure as a proportion of total health expenditure is 29% per cent. 31 per cent of the total health expenditure comes from the development partners while the private companies contribute 3%. This kind of scenario makes access to health a big problem for the majority of the people below the poverty line that constitute about 45.9 per cent of the population. According to the 2007 Kenya Household Expenditure Survey, 37.7% of Kenyans who were ill and did not seek care were hindered by cost. Health insurance is emerging as the most preferred form of health financing mechanism in situations where private out-of-pocket expenditures on health are significantly high and cost recovery strategies affect the access to healthcare. The need for health insura nce in Kenya has been recognized by policymakers for quite some time now, as exemplified by the establishment of NHIF in 1966 through an Act of Parliament. The most significant event in the recent past has been the governments interest in social health insurance as a health financing method and its possible implementation in Kenya. The aim is to ensure equity and access to healthcare services by all Kenyans. Despite the recognition of the importance of health insurance by the government, the number of people in Kenya enrolled in health insurance schemes is low (KNBS, 2009). In view of this, there is need to carry out a study on factors determining choice of health insurance. Overview of Health Insurance in Kenya Kimani et al (2004) put forward that health insurance in Kenya has been provided by both private and public systems. The main objective of the health systems has been to insure Kenyans against health risks that they may encounter in future. The broad categories of health insurance in Kenya are as discussed below: Private Healthcare Insurance Health insurance is considered private when the third party (insurer) is a profit organisation (Republic of Kenya, 2003a). In private insurance, people pay premiums related to the expected cost of providing services to them, that is, people who are in high health risk groups pay more, and those at low risk pay less. Cross-subsidy between people with different risks of ill health is limited. Membership of a private insurance scheme is usually voluntary. Private health insurance has been offered by general insurance firms, which offer healthcare insurance as one of their portfolio of products. Therefore, their intention may be driven by the profit motive as business enterprises rather that the pursuit to promote the general health of Kenyans. Wangombe et al (1994) identify two categories of private health insurance in Kenya: direct private health insurance and, employment based insurance. Nderitu (2002) notes that direct private health insurance is very expensive and only the middle and high-income groups afford it In the employment-based plans, the employer provides care directly through employer-owned on site health facility, or through employer contracts with health facilities or healthcare organisations. These are both voluntary health schemes and are not legislated by the government. According to Techlink International Report (1999), few firms provide healthcare insurance in the strict sense of insurance in private healthcare insurance in Kenya. The general insurance firms offering healthcare insurance as one of their portfolio of products include American Life Insurance Company (ALICO), Apollo Insurance, GMD Kenya, Kenya Alliance Insurance Company Ltd, and UAP Provincial Insurance. Other firms run medical schemes and they are in two categories: the first category provides healthcare through own clinics and hospitals (these include AAR Health Services, Avenue Healthcare Ltd, Comprehensive Medical Services, Health Plan Services), while the other category provides healthcare through third party facilities (examples are Bupa International, Health Management Services and Health First International). These medical schemes are also known as Health Management Organisations (HMOs). HMOs are registered as companies under the Companies Act. The concept originated in the US , where HMOs also help the government to disseminate preventive messages to the public. They were introduced in Kenya a decade ago in response to a 1994 Government call on the private sector to assist in medical care. HMOs are filling a vacuum left by the public health insurance scheme. In HMOs, the patient pays a fixed annual fee, called a capitation fee, to cover the medical costs. Members of a HMO must go to the doctors of that HMO. In addition, to see a specialist, their HMO family doctor must refer them. HMOs have grown rapidly especially in the last few years, especially among those who are covered by employer-provided health plans, mainly because they have helped contain cost increases. National Hospital Insurance Fund (NHIF) The NHIF was established by an Act of Parliament in 1966 as a department in the Ministry of Health, which oversaw its operations, but responsible to the government Treasury for fiscal matters. The Fund was set up to provide for a national contributory hospital insurance scheme for all residents in Kenya. The Act establishing the NHIF provided for the enrolment in the NHIF of all Kenyans between the ages of 18 and 65 and mandates employers to deduct premium from wages and salaries. Contributions and membership are compulsory for all salaried employees earning a net salary of Kshs. 1000 per month and above. The level of contribution is graduated according to income, ranging from Ksh 30 to Ksh 320 per month. The Fund covers up to 180 inpatient hospital days per member and his/her beneficiaries per year. Besides being self-financing and self-administering, the Fund monitors its own collections and distributes benefits to providers. The NHIF Act also provides for the Fund to make loans from its reserves to hospitals for service improvement. Over the years, the original Act of Parliament has been reviewed to accommodate the changing healthcare needs of the Kenyan population, employment and restructuring in the health sector. The government restructured the NHIF Act in 1998 to make the Fund an autonomous parastatal. The apex of NHIF is no longer the Ministry but a Board of Directors. The Fund was given the task of enabling as many Kenyans as possible to have access to quality and affordable healthcare against a background of rising medical costs and a dwindling share of resources. According to the amended NHIF Act, beneficiaries are both in-patients and outpatients (section 22 of NHIF Act, 1998), but outpatient services are not yet operational. NHIF Management Board pays benefits to declared hospitals for expenses incurred at those hospitals by any contributor, his/her named spouse, child or other named dependant. According to the NHIF Act, the benefits payable from the Fund are limited to expenses incurred in respect of drugs, laboratory tests and diagnostic services, surgical, dental, or medical procedures or equipment, physiotherapy care and doctors fees, food and boarding costs (Republic of Kenya, 1999). Though the NHIF is meant to be a health insurance scheme after the amendment of the NHIF Act in 1998, it is still a hospital insurance scheme since it only pays for inpatient services only. Currently, NHIF pays more than half of a typical inpatient bill in private-for-profit sector in urban areas. Although benefit rates have been increased since the onset of the cost-sharing programme, the Funds reimbursement levels remain a small proportion of the total costs of care in many for-profit facilities The relevance of NHIF has been questioned in the light of access and affordability of healthcare for the poor, together with its coverage. It is for this reason that the Kenyan Government has proposed a scheme that is supposed to address fundamental concerns regarding equity, access, affordability and quality in the provision of health services in Kenya. National Social Health Insurance Fund The proposed mandatory social health insurance scheme, seeks to transform the NHIF into a National Social Health Insurance Fund (NSHIF) to provide health insurance cover to both outpatients and inpatients. The main objective of the Fund is to facilitate the provision of accessible, affordable and quality healthcare services to all its members irrespective of their age, economic or social status (Republic of Kenya, 2003b). It will be compulsory for every Kenyan and every permanent resident to become a member through enrolment and payment of a subscription either monthly or annually, or as may be deemed convenient to different socio-economic groups. Subscriptions for the poor will be paid for with funds from the government and other sources. The current cost sharing fees will be replaced by pre-paid contribution into the new scheme. Some of the services that the members will enjoy under the new outpatient cover include: general consultation with general practitioners; prescribed laboratory tests/investigations; drugs/medicines; prescribed X-rays and ultra sound diagnosis; treatment of Sexually Transmitted Infections (STIs); Treatment, dressing or diagnostic testing; family planning; ante-natal and post-natal care; clinical counseling services; health and wellness education (Ministry of Health, 2004a) Statement of the Problem Health insurance is an institutional and financial mechanism which is seen as one option of obtaining additional resources for the financing of health care without deterring the poor and the vulnerable group from seeking care when they need it. It has the potential of generating substantial funds for equitable health care. Governments funds so saved could then be diverted to the development and expansion of primary health care services and other infrastructure. It is a way of improving quality and access to health care as well as managing resources more efficiently. Health insurance helps households and private individuals to set aside financial resources to meet costs of medical care in event of illness. It is based on the principle of pooling funds and entrusting management of such funds to a third party (government, employer or insurance company or a provider) that pays for healthcare costs of members who contribute to the pool. Lack of health insurance promotes deferment in seeking care, non-compliance of the treatment regime and results in an overall poor health outcome (Hadley, 2002). Tropical diseases, especially malaria and tuberculosis have long been a public problem in Kenya. However, Beyond grappling with a persistent high burden of infectious disease, including malaria, HIV/AIDS, and tuberculosis, Kenya faces an emerging chronic diseases problem characterized by increasing rates of cardiovascular disease, cancers, and diabetes.   Since the 1990s some of Kenyas early achievements in health have begun to reverse: Over the past two decades life expectancy has declined to 53 years, and mortality among children under the age of five has risen slightly. In Kenya, only about 10% of the population has some form of health insurance (KNBS, 2010; Republic of Kenya, 2009; Kinuthia, 2002). Coverage has remained the same since 2003. This implies that a huge segment of Kenyans are still not covered hence the burden of paying bills lies with themselves or through fund raising. In addition, most of the insurance firms are located in urban areas where a substantial number of population can afford as compared to rural areas. With the current debate on the introduction of National Social Health insurance, there is need to examine the factors which affect individuals decisions of enrolling in health insurance scheme. Purpose of the Study The purpose of this study is to identify the factors that influence choice of health insurance among Kenyans. Specific Objectives To evaluate socio-economic factors influencing choice of health insurance in Kenya. To determine the role of information on the choice factors of health insurance in Kenya. To determine how location factor influences the choice of health insurance in Kenya. Make policy recommendations Chapter two LITERATURE REVIEW Theoretical framework The theory of demand for health insurance is based on expected utility theory of The standard economic theory of behavior under uncertainty is well known; risk  averse individuals will pay to avoid severe financial consequences of the unfortunate  state of the world. In some markets, that willingness to pay to avoid risk leads to the  existence of contingent contracts, or insurance markets. In the health insurance context,  the unfortunate state of the world can be described as the event of illness or fear of  illness serious enough to require an individual or family to pay the full cost of necessary  and efficacious medical care solely out of current income or wealth. Risk averse  individuals facing actuarially fair prices will fully insure, but with unavoidable loading  costs in the real world, individuals prefer incomplete insurance. The optimal degree of  coverage in the face of loading costs is increasing in the degree of risk aversion. Ones degree or intensity of risk aversion to not having health insurance can be  reasonably posited to depend upon wealth (W), because the potential financial loss from  catastrophic illness is increasing in wealth, although after a very high threshold level of  wealth is reached, risk aversion may decline again; education (ED), because more  educated people know the consequences of not having insurance, they know the  likelihood of appropriate health care being efficacious, and they also may have more  confidence that they can obtain efficacious care within any insurance and delivery  system; income (Y), because financial protection both of wealth and of current income or consumption streams is a normal good; family status (FS), since parents and  married partners may be more likely to seek coverage for family members whom they  care about and/or for whom they feel responsible; other access to insurance  (OTHER_ESI, ELIG), since the value placed on any particul ar insurance option may be  different if one is married to a worker whose employer offers coverage, or if some family  member(s) is(are) eligible for public insurance; health status (HS) of everyone in the  family; perceived risk (RISK) to health status, increasing in age and other sometimes  observable clinical factors which we summarize with _, so that RISK = RISK(age,_);  gender (SEX), since men and women have different health use profiles; and then,  contingent on a health shock that requires an intervention, ones aversion to the risk of  illness also depends upon expected expenditures (EX) and the variance of possible  expenditures (_EX). These expenditure functions depend upon the quantity (C) and  quality (q) of medical care that may be necessary (and efficacious) as well as the  expected price of each unit of that medical care (PC). Note, when it comes to risk  aversion and demand for health insurance, the expected value of necessary medical care  is not more important than the variance of that potential demand or need for medical care,  i.e., the upper bound of potentially required medical care affects demand. In other words,  the first two moments of the health services utilization and expenditure distribution  matter, a priori, to insurance demand. We find it useful to think about an individuals demand for health insurance  having two classes of arguments: those that reflect influences on the subjective value of  insurance coverage per se, and those that determine the net price to the consumer. From  the above, one may summarize the value of a particular package of health benefits, V(Bi),  ERIU Working Paper 3 6 as: V(Bi) = V(W, ED, Y, FS, OTHER_ESI, ELIG, HS, RISK, SEX, EX(C,q,PC), _EX). Let the price of health insurance (to the individual) be P*. Health insurance demand for a  particular package of benefits is then: HId = 0 if V(Bi) HId > 0 if V(Bi) _ P*. Thus we have the truism, people will be uninsured if the value to them of the insurance  benefit package they can buy is less than the price they have to pay. We also note the  obvious that those which value health insurance the most are likely to buy the most of it,  conditional on a given price. This concept of V(B) is similar to Pauly and Herrings  notion of reservation price for health insurance (Pauly and Herring, 2002, forthcoming),  and V(B) P* is similar to consumer surplus. An interesting feature of health insurance markets is that some of those with the  highest V(B) are also those most likely to make choices such as seeking jobs from  employers that offer health insurance that lead them to find the lowest prices of health  insurance (P*). Thus purchasers of insurance are likely to obtain substantial consumer  surplus. Other people with high demand say those who expect to be very sick are  unable to work. They often either qualify for public programs or end up facing very high  prices in the private non-group insurance market, and sometimes can find no one willing  to sell insurance to them at any actuarially fair price.3 Therefore, it is difficult to sustain  the interpretation that observed prices paid in health insurance markets reflect  equilibrium marginal subjective values of having health insurance.{my argument is that  3Pollitz K, R Sorian, and K Thomas, How Accessible is Individual Health Insurance for Consumers in  L ess-Than-Perfect Health? Report to the Henry J. Kaiser Family Foundation, June 2001.  buyers have CS, so nobodys marginal utility is revealed in these markets. I inserted a  new CS sentence above}. The arguments in our expressions of health insurance demand are useful for  general expressions of demand, but we also need to make clear that some eligible people  do not enroll in insurance even though the monetary cost is zero . This would not seem  possible from our characterization of health insurance demand. The important point is  that P* in our framework represents more than just monetary cost. P* includes time cost  and any disutility from an enrollment process that is perceived as burdensome or  embarrassing (e.g. some say a kind of stigma is associated with Medicaid since it was for  so long associated with people on cash assistance). We explain more in section 4 what is  known about the ways P* exceeds zero for various public insurance programs with zero  nominal fees. 2.2 Socially Empirical Literature Kirigia et al (2005), using data from the 1994 South African Health Inequalities Survey (SANHIS) examined the relationship between health insurance ownership and the demographic, economic and educational characteristics of South African women. Applying binary logistic regression technique, they found out that environmental rating, residence, smoking and marital status variables determined health insurance coverage. The 2002 Jamaican Survey of Living Conditions was used to model the determinants of private health insurance coverage. Bourne and Kerr-Campbell (2010), using logistic regression to estimate the determinants of health insurance coverage, found out that social standing, durable goods, income, marital status, area of residence, education, social support, crowding, psychological conditions, retirement benefits, living arrangements, the number of males in the household and good health determined health insurance coverage. Nketiah-Amponsah (2009) investigated the determinants of public health insurance among women aged 15-49 in Ghana using primary data collected in three districts in Ghana in 2008. Using the logit model the paper concludes that marital status, income, age, religion and access to television and newspapers are the most significant determinants of womens insurance coverage. In addition, health inputs like medical personnel and health infrastructure increase demand for health insurance and health care. Another study using primary data was conducted in Ghana by Sarpong et al (2010) to explore the association between socio-economic status and subscription to the Ghanaian National Health Insurance Scheme (NHIS). Applying logistic regression, they concluded that economic well being and distance to the closest health facility were important determinants of National health insurance coverage. Gius (2010), using data from the 2008 National Health Interview Survey (NHIS) estimated the logistic model for determinants of health insurance coverage for young adults. They posit that socioeconomic factors among them, age, sex, race, employment, area of residence, cost of insurance and beliefs held about health insurance are important in determining the health insurance coverage. In Malawi, Makoka et al (2007), based on a logistic regression found income and education as significant determinants of private health care where public health services are free. This study used primary data collected from Blantyre and Zomba cities in 2003. A working paper study by Bhat and Jain (2006) examined factors affecting the demand for health insurance in a micro health insurance scheme setting. Estimating Takeuchi et al (1998) estimating the logistic model for factors associated with health insurance coverage among Chinese Americans in Los Angeles county found out that marital status, length of stay in the United States, education, employment and household income were important factors determining health insurance coverage. Hopkins and Kidd (1992), utilizing data from the 1989-90 National Health Survey examined the socio-economic variables which influence the demand for health insurance under medicare in Australia using the binary logit model. They conclude that age, income, health status, material wellbeing and geographical location are important determinants of decision to purchase insurance. Owando (2006) carried out a study on factors influencing the demand for health insurance in Kenya. Using the probit model, they found out that age, self evaluated health status, marital status, income, level of educational attainment, household size, risk behavior and employment status were important determinants of health insurance ownership in Kenya. CHAPTER 3 METHODOLOGY Theoretical Framework This study borrows heavily from the demand theory. Health Insurance is treated just like any other good. Hence, demand for health insurance should be affected by variables such as price of the commodity, price of related commodities, income, tastes and preferences among others. The demand equation for health insurance is modeled as follows: Model Specification The decision to buy health insurance will be formulated in two interrelated choices. First, the choice is related to the decision to buy or not the health insurance. Since the dependent variable takes two forms, will use binary logit model to study this choice. Theory and previous empirical work (Kirigia et al ,2005; Bourne and Kerr-Campbell, 2010) suggest that the probability that an individual owns a health insurance is conditional on several socio economic variables including age, education, area of residence, household size, occupation, marital status, health status among others. In this study, the relationship between the binary status variable and its determinants is specified as follows: Where are the following independent variables: age, sex, marital status, area of residence, level of education, proxy measures for economic welfare (land ownership availability of electricity, characteristics of dwelling place), knowledge (access to radio, television and newspaper), household size, occupation, health status (HIV and Tuberclosis), cigarette smoking. The second step, if the decision to buy insurance is positive is to focus attention to the types of health insurance, that is, community based health insurance, health insurance trough employer, social security and private health insurance. This can be handled by applying a polychotomous model, more in particular a multinomial logit model. This approach is justifiable because the categories refer to choices being made that are mutually exclusive. The regression model is expressed as follows: Data Sources and Variables The study will utilize survey methodology in which secondary data relating to the issue under investigation will be obtained from the 2008-09 Kenya Demographic Health Survey (KDHS). This is a nationally representative sample survey of 8,444 women aged between 18-44 years and 3465 men aged between 15 and 54 years of age selected from 400 sample points (clusters) throughout Kenya. Data collection was done from the month of November, 2008 and February, 2009. Dependent and Independent variable The dependent variable will be health insurance ownership. For purposes of coding the health insurance ownership outcome

In-Depth Look at Viaggio in Ponente written by Domenico Laffi Essay exa

An In-Depth Look at Viaggio in Ponente written by Domenico Laffi Many of the gaps in the historical record of human civilization have been filled in by journals written by people about the events surrounding them. Such journals give a unique view into the life of an everyday person even in the most extreme of circumstances. An example of this is the log kept by Domenico Laffi, which he wrote as a travel guide for other pilgrims in the seventeenth century. Among the common events of river crossings and wells tucked away on high mountain peaks, Laffi writes a detailed description of cities, holy rights and the scientific and technological works he encounters during his travels. Laffi's record of his travels is very important to the understanding of how pilgrims themselves were the main means of information exchange at a time when most cities were isolated from one another. In order to put Laffi's experiences into perspective one must understand a bit about the man. Laffi was a priest in Bologna, Italy. Laffi never had his own parish, instead his passion was for traveling and he made the pilgrimage from Italy to Santiago de Compostela, Spain three times in his life. In addition to these journeys, he also made pilgrimage to Jerusalem and Lisbon. In his journal it is quickly apparent that his status as a priest gives him great advantages in education as well as the way in which he was treated, over his fellow pilgrims. An example of how differently he was treated occurs when Laffi and his companion join up with another pilgrim known only as "the Roman." The Roman is a more ordinary sort of pilgrim and must often stay in hostels with little food while Laffi and companion are entertained by Lords, Canons and other such nobility. Wh... ...oo went on pilgrimage. Laffi's journal is important both in the context of his time as well as in the context of our own. He relates his travels as a guide to his fellow pilgrims, but the guide is also rich with information that the average person of his time did not have access to. His guide is an important source of information to modern historians in recreating the past from a more personal as well as a more scientific point of view. Laffi's journal truly demonstrates how a person can become information just as a signpost becomes the information written upon it. Notes 1. A Braccio was a unit of measure usually equaling 55cm. Works Cited Laffi, Domenico. A Journey West; The Diary of a Seventeenth-Century Pilgrim from Bologna to Santiago de Compostela. Trans. James Hall. Leiden, The Netherlands: Primavera Pers. 1997. Trans. of Viaggio in Ponente.

Dulce Et Decorum Est :: essays research papers

The irony in the poem Dulce it Decorum Est is that it is not sweet and fitting to die for one’s country when you have actually experienced war. Owen is describing how psychologically and physically exhausting W.W.I was for the soldiers that had to endure such a cruel ordeal and not how patriotic and honorable it was . In the first stanza Owen describes how the soldiers are trudging back to camp from battle. We see the soldiers, fatigued and wounded, returning to base camp: Bent double, like old beggars under sacks, knock-kneed, coughing like hags, we cursed through sludge, Till on the haunting flares we turned our backs And towards are distant rest began to trudge. Men marched asleep. Many had lost their boots But limped on, blood-shod. All went lame; all blind; Drunk with fatigue; deaf even to the hoots... Of tired, outstripped Five-Nines that dropped behind. The way Owen describes the trudge back to camp allows the reader to open their minds to the events that are occurring. This allows them to see the cruel reality that the war was for the soldiers. I believe Owen’s use of these images are aimed at discouraging the mere thought of war. In the second stanza Owen is describing a gas attack on the soldiers as they are trudging back to camp. Owen describes the soldiers fumbling to get their mask fastened, all but one, a lone soldier. He is struggling to get his mask on but doesn’t get it fastened quick enough and suffers from the full effects of deadly gas: Gas! Gas! Quick boys!-An ecstasy of fumbling, Fitting the clumsy helmets just in time; But someone still was yelling out and stumbling And flound’ring like a man in fire or lime... Dim, through the misty panes and thick green light, As under a green sea, I saw him drowning. The way Owen describes a comrade watching as a lone soldier is struggling to get his mask fastened awakens the minds of the readers to see the psychological effect that this had on the soldiers. Making the reader see that war is cruel and unjust. In the third stanza Owen is describing the dead soldier. This allows the reader to view war in its full affect: In all my dreams, before my helpless sight, He plunges at me, guttering, choking, drowning. If in some smothering dreams you too could pace Behind the wagon that we flung him in, And watch the white eyes writhing in his face, His hanging face, like a devil’s sick sin; If you could hear at every jolt, the blood

Management accounting and decision making Essay

According to Burger (2008) â€Å"Accounting is the language of business. A lot of people think it’s just numbers, but it’s really a lot more than that. There are a lot of areas outside of numbers that need to be looked at, processes and procedures, what the tone of the company is. Accounting will take you in just about any direction in a company.† ~ Wade Becker, CPA, Beard, Miller Co. The job description of many professions is changing nowadays. The skills to perform a certain job require more skills to perform a particular job. If an example of Information Technology is to be taken then it is realized that once they were left to do IT related jobs or make computers work however, in today’s world IT professionals are now moving into higher level management positions which require them to perform many other tasks which may not be directly related to the their profession. Therefore, a stereotypical role of an accountant was once considered a â€Å"number person† but today’s era demands accounting professional to own and use interactive and communication skills to help with the decision making process across all areas of a business. In a managerial accounting world all professionals must communicate their ideas to other companies using ways which are tactful and effective. Siegel (2000) states that â€Å"Management accountants should be great communicators.† Durry C (1992) believes that management accounting is â€Å"concerned with providing information to managers –that is people inside an organization who direct and control the operations.† In the 19th Century financial accounting was considered to be the need of a society which later evolved to Management accounting. Management accounting became a prerequisite for more detailed information for stock control, product costing and decisions affecting the future. Accou nting is facing numerous challenges, as Elkington (1998) states â€Å"business people must increasingly recognise that the challenge now is to help to deliver simultaneously economic prosperity, environmental quality and social equity.† All this is making business managers to re-examine the practices that are currently led. Cokins G and Hicks D believe that Managerial accounting is part of an organisations management information system. To follow any business or an organisation aim managers engage in activities which involve an effective cost model as it can be a great asset to an organisation. A business or projects to be a success or failure three things need to be considered, for  example, cost, schedule and performance. A project should be continued within the means provided otherwise stakeholders struggle to finance the project and its abandoned. A success of a manager is when appropriate tools are employed and sound safe decisions are made and follow on with applying substantial level of expertise to have effective cost management. The world today is surrounded by increasingly advanced technology such as computer assisted manufacturing and flexible manufacturing systems. According to Cokins and Hicks organizations to compete effectively need to understand the cost of each product or element of their value chain from product design and purchase of material therefore internal cost is very important as mentioned in Cokins and Hicks article because it becomes critical for competitive action and increasing shareholders wealth in the current globally competitive economy. Management accounting systems are the benefactors of the precarious internal cost information. There has been few criticisms leading to the literature of Management accounting system and it has been labeled outdated and there has been criticisms linked to its consistency as it has been thought that it does not provide consistent information with the current strategic management paradigm. Cokins and Hicks believe that systems designs elements should capture the fundamental technology, promote a business based on effective cost model, quality and lead time. Precise and appropriate cost information is critical to management’s decision making procedures (Cokins and Hicks) and the literature being studied reveals Management accounting system reflects the organizational complications of the current world however traditional Management accounting systems do not replicate current organizational era as all costing procedures were designed around late nineteenth century. In traditional era product line diversity was not very common and cost of materials and direct labour were the main components of production cost but the environment today is surrounded around advanced technology and automation and that has led the prime cost to be the overhead component. The overhead costs are altering product cost because of the old management accounting system techniques. Management accounting needs a unique set of skills and behaviour. According to Cokins and Hicks Accounting Management framework gives business a planned approach to address all factors that will manage accounts interface and todays reality. Cooper and Kaplan believe there are six critical factors which play a crucial role  in Accounting Management framework which also backs Cokins and Hicks journal being studied for this assignment. The first one is organizational structure. It includes factors such as whom and how you manage accounts, why and how you organize around them. The second account management success factor is people as they need the appropriate skills, knowledge and skills to experience and perform the role. The third factor is tools and technology as it must support the account management processes and must balance â€Å"help† as â€Å"control.† The fourth one is compensations structures as they can inhibit change or accelerate adoption. The fifth account management success factors are processes and methodologies as they should align with the customer, drive growth and opportunity plan and the last factor channels and alliances must be managed effectively through the account manager interface.it is up to an organization to structure their useful employees around their key customers and that can create a deep impact on their performance. First few deliberate decisions need to be taken in terms of placement of accounts management resources such as market and territory. Cokins and Hicks believe management team need to plan using methodology a number of factors to create a ranking based on the business goal for the affiliation and ability to deliver. Once these methodologies are selected they can play a vital role in team structure and it will help to deal with issues such as ownership or shareholders Cokins and Hicks discuss the difference between cost accounting and managerial accounting and the strength of their article is that managerial accounting is tied with GAAP whereas cost accounting is used within a business to manage that particular business. Accounting standards of a country provide guidelines to an accountant so they can be used while reporting economic transactions of a business. United Kingdom accounting has improved a lot as mentioned in the journal being studied for this particular assignment. Managers have immense pressure to improve financial management practices to improve service to the community and it is not only done on national level. Managerial accountants have to keep accountant standards fair globally and that is mainly done through Accounting Standards Committee. â€Å"What gets measured gets managed, What needs managed gets measured† (Peter Drucker) famous quotes has cause many criticisms but if the practices and development mentioned in Cokins and Hicks journal are to be analyzed, one can conclude this quote has some truth. Managers of a business  often use this quote indicates that active management of businesses should be given importance instead of accountability to gain desired goals. It w ill lead to survive in today’s world of information age competition therefore businesses should ensure they are using management systems resulting from their strengths. Any business main task is to develop an active measurement system as it is main part of the management process. Good management practices lead to using certain measures to plan, implement and improve certain aspects of an organization. According to Kaplan, (1994) measurement is a difficult task because it is not related to science so there are no facts and does not have rules between variables. Furthermore, systems which are used by management accountants will make sure that actions are taken according to the strategies and objectives developed. There has been an immense amount of research on management accountants and the research evidence has proved that businesses which are using a developed measurement system are developing and gaining profits therefore, Gates (1991) states â€Å"an organizations objectives and severity of measures, varies, depending on people, culture and past experiences of the organization.† The management accountant was developed after 1980s and it was seen a golden era in management accounting research as it saw new techniques and practices beneficial to the management accounting. One of the techniques developed in 80s was strategic management accounting and some of the processes which fall under the category of strategic management accounting are activity based costing and balance scorecard. The balance scorecard emerged after it was realized that there is a need of an integrated system which can be used to measure both financial and non-financial performances. It helps companies to view their performances on a regular basis and it gave a clear view of what should be measured in order to balance a particular business financial perspectives. The balance score card consists of four functions known as learning and growth perspective. It means how to achieve a certain organizations goals and how will a business will sustain its ability to change and improve. the second perspective is financial and its aim is to succeed financially and is mainly concerned with making a good impression to shareholders. Another perspective is based on customers as they can determine sales and to achieve business goals a good impression is to be made upon customers. The last perspective is known as internal business  processes. It mainly deals with how to satisfy customers and shareholders and what business processes must a certain business excel as. (Kaplan and Norton:1996) Balance scorecard is one of the necessities for any organization and it is used by the management to accomplish vision and strategies of an organization and it has few other benefits too such as, making sure managers are managing every single variable within an organization and are not working upon favoritism. If more developments are to be discussed and strength of Cokins and Hicks journal than one must not forget one of the major development in an accounting field known as Activity-based costing. Kaplan and Cooper gave this idea a new beginning as it was not very well known in previous years. According to Kaplan (1996) manufacturing costs are determined by amount of â€Å"activities† and the key to effective cost control is maintaining the effectiveness of the act ivities ABC recognizes better cost pools for indirect costs and then implies cost drivers to relate the expenses in the cost pools to activities of an organization. ABC has become more popular in recent years but faces a lot of criticisms too due to the fact that sometimes businesses face difficulties in implementing this technique. ABC is enhanced further by Activity-based management as they believe in planning and measurement and class them as key factors in a competitive business environment. To conclude, If an organization has accounts managers or not a success can only be achieved if a successful profile is valued. It can be done through an industry as it will help determine to what extent an account manager is an industry expert and the second is through customers as it is vital for an accountant to understand the businesses being worked upon. The profession Accountancy has seen many developments and criticisms however, since 1980s there has been many changes in management accountancy. The new changes are focusing on measurement tools within a business to manage its aims and objectives. Management techniques are discussed briefly in this essay and they emphasize on Cokins and Hicks journal that management decisions can be made better by using effective management measurement tools and it leads to improving the management of an organization. There can be problem with new measurement techniques as nothing in life comes with a guarantee however, new ideas can be used on the basis of guess work and the new contributions could be a way forward.