Profitable Ratio Analysis of Thorntons Plc

Profitablity Ratio Analysis This investigation proportion dependent on FAME report and yearly report of Thortons (PLC) from 2007 to 2010. 1. Net Profit Margin During period 2007-2010, Thorntons was accomplished the most elevated gross overall revenue in 2007. It was expanded the business/income 5. 3% (from ? 176. 60m to 186. 00 m). In 2008 the deals was expanded 11. 9% (from ? 186. 00m to 208. 12 m) anyway the gross net revenue was diminished because of the significant expense of good deals contrast with earlier year which was expanded 19. 7%. In money related report 2009, the gross benefit was declined from 105. 05 m to 104. 969m and declined of gross net revenue from 50. 5% to 48. 87$. In 2010, there was expanded in net overall revenue however the deals was diminished from the earlier year. As far as execution against its rivals in comparable industry, the presentation of Thortons is generally higher during period 2007-2010 (Figure. 1). The presentation of different contenders, Dun hills, just could accomplish the 42. 16% in 2010. Contrast with its rivals , it was demonstrated that Thorntons has high gross net revenue, implying that Thortons has high creation efficiency.Having High gross overall revenue, Thorntons could pay its working cost, charge , representative advantages and so on 2. Working Profit Margin In perspective on its Operating Profit Margin, Thorntons execution was expanded in two continuous years from 2007 to 2008 with proportion 3. 81 % and 4. 03%. This expansion in working edge was trailed by declining in two sequential years 2009 and 2010 with proportion 3. 77% and 2. 86%. These declined of working overall revenue because of expanded in the costs, particularly in worker advantage and inventories costs which ceaselessly rose from 2007 to 2010.In expansion the procedure of organization to present numerous new items, expanded our multi-channel offer and put critical totals in new retail location frameworks and processing plant computerization h as expanded the expense. Besides the financial downturn from 2009-2010 was compelled the organization to accomplish better salary. Contrast with the Thorntons’s contenders, the exhibition of working edge is not exactly Dunhills which accomplished working edge normal in four years 16. 8% far above Thorntons and Farrero. The diminished of working edge was occurred with Cadbury which tumble from 2007-2008. . Profit For SHAREHOLDER FUND (ROSF) ROSF measures the benefit against absolute value contributes by investor. In such manner, the estimation of benefit is utilizing benefit before charge while other count, utilizing benefit after expense. Thorntons has solidness execution in the center range to restoring the investor assets from 2007 up to 2009 contrast with its rivals. Anyway the ROSF was diminished in 2010 because of abatement in benefit before charge 2. 4% from 2009 to 2010. On the otherhand, Thorntons despite everything accomplished Basic income per share which expanded b y 20. % to 6. 5p (2009: 5. 4p) and its Board was suggested a last profit of 4. 10p (2009: 4. 85p), making the absolute profit for the year 6. 05p (2009: 6. 0) Compare to its rivals, the proportion of ROSF of Thorntons is in the center level and generally steady. The organization produced benefit in consistently 4 years with significant level accomplished in 2009 with benefit owing to investor ? 6. 068 m. Cadbury was droop down in 2008 yet it was accomplished the high ROSF in 2009 practically 90% of different contenders with benefit inferable from investor ? 68. 55 m . 4. Profit For CAPITAL EMPLOYED(ROCE) Return on Capital Employed (ROCE) is estimated the working benefit produced against the drawn out capital in the business. ROCE proportion of Thorntons was expanded from 2007 to 2008, and diminished from 2008 to 2010. Despite the fact that Thorntons has effectively paid off the Net obligation since 2008 to 2010 , anyway the low accomplishment is affected by diminishing in working be nefit from 2008 to 2010. Contrast with its rivals, the ROCE proportion of Thorntons was in the center accomplishment lower than Cadbury in 2009 to 2010.Cadbury was in the negative ROCE in 2008. Dunhills has generally steady in its ROCE proportion and near Thorntons in ROCE proportion. On the off chance that it is additionally evaluated the two Thorntons and Dunhill has close in normal working benefit during period 2007-2010. RECOMENDATION Considering assessment and investigation of productivity proportions of Thorntons during period 2007-2010 and think about its presentation against the rivals in its industry , coming up next is rundown of suggestion that could be considered by Thorntons: 1.Since the Revenue (deals) throughout the years is moderately level and higher contrast with its rival, it is prescribed to decreased the expense of good deals to build the gross benefit by recognizing the likelihood to diminish the expense from its gracefully chain activities from obtaining crude materials, lessening number of inventories, improvement in line creation and merchandise stock, surveying the systems selling and model of distribution.It is shown and may be high chance to pick up deals income by putting right model of agreement deals to foresee the occasional conditions. 2. To expand the Operating benefit, it is prescribed that Thortons to diminish the organization costs or stripped particularly in outlet which is demonstrated unbeneficial and spotlight on the ideal selling and conveyance model. 3.Increase income by ceaselessly grow new inventive item to produce separation from its rivals and keep up the mastery of piece of the overall industry. Reference: FAME Report http://financial specialists. thorntons. co. uk/download/pdf/annual_report_Final_sep_2010. pdf http://financial specialists. thorntons. co. uk/download/pdf/ar09. pdf http://speculators. thorntons. co. uk/download/pdf/Thorntons_AR2008. pdf http://financial specialists. thorntons. co. uk/download/pdf/ Thorntons_AR07. pdf

Research Paper Example | Topics and Well Written Essays - 2000 words - 2

Research Paper Example In this section, Job implies that Gods seriousness on individuals is unjustified. He affirms again and again that he is honest and liberated from wrongdoing and challenge’s God’s choice to cause him to endure. He addresses God and even blames him for tormenting him, regardless of whether he is idealistic or insidious: â€Å"Thou renewest thy observers against me, and increasest thine irateness upon me; changes and war are against me† (King James Bible. Employment. 8.17). This section works both vitally in the Old Testament story of The Book of Job; just as an independent piece. This is on the grounds that it falls inside the exchange among Job and his companions is as yet a total discourse in itself. This specific entry is a particular piece of Job’s answer to Bildad, starting from Chapter 9, where keeps on affirming his own blamelessness against the seriousness of God. Bildad had recently been horrified at Job’s proposals and guaranteed that God doesn't dismiss a chaste man: â€Å"Behold, God won't cast away an ideal man, neither will he help the abhorrence doers† (Job. 8.20). This is followed legitimately with Zophar the Naamathite’s discourse, starting from Chapter 11, which admonishes and reprimands Job for endeavoring to comprehend God’s strange methods of working: â€Å"Canst thou via looking through discover God? Canst thou discover the Almighty unto perfection? It is as high as paradise; what canst thou do? More profound than damnation; what canst thou know?† (Job. 11.7-8). Yet, the move between speakers isn't the main purpose for the self-sufficiency of this entry. Section 8 is set apart by an adjustment in tone too. Job’s contentions get increasingly intense and requesting. He blames God for treacherously rebuffing him, overlooking his companions and their careful advices. Occupation ventures to want passing for himself, affirming over and over that he would prefer to be dead than experience such anguish. Fundamentally, The Book of Job has a â€Å"poetic center encircled by a writing

Making the Decision to End Your Marriage

Making the Decision to End Your Marriage Relationships Spouses & Partners Marital Problems Print Making the Decision to End Your Marriage By Sheri Stritof Sheri Stritof has written about marriage and relationships for 20 years. Shes the co-author of The Everything Great Marriage Book. Learn about our editorial policy Sheri Stritof Medically reviewed by Medically reviewed by Carly Snyder, MD on January 28, 2020 facebook twitter linkedin Carly Snyder, MD is a reproductive and perinatal psychiatrist who combines traditional psychiatry with integrative medicine-based treatments.   Learn about our Medical Review Board Carly Snyder, MD on January 28, 2020 Noel Hendrickson/Getty Images More in Relationships Spouses & Partners Marital Problems LGBTQ Violence and Abuse In This Article Table of Contents Expand Impact of Indecision Before Making a Decision Professional Help Moving On View All Back To Top If youre thinking about ending your marriage, youre likely facing one of the most difficult decisions of your adult life. Many partners struggle for a very long time before making a firm choice about whether to stay or go. If you are agonizing over the decision of whether or not to file for divorce, there are steps you can take in this process. Areas of Your Life Negatively Impacted by Indecision Consider these effects of being in a state of limbo: Your job: Your job may be in jeopardy due to moodiness and lack of attention.Your other relationships: Your children, friends and other family members may feel your sadness, frustration, impatience, fear, anger, and indecision.Your health:  Your health is also being compromised if you arent sleeping well, or if youre not exercising and eating healthy foods.?? Primary Reasons People Stay For many couples, the amount of time theyve already invested in their marriages has a lot to do with their decision to stay or to go.  Its generally easier for a younger married couple to divorce and start their lives over again than it is for partners whove been together a decade or more. Are You Better off Married or Divorced? Only you know the answer to the question of whether youre better off staying married or getting a divorce. Sometimes marriage is worth saving and sometimes it isnt. Its important to face the realitiesâ€"and not just the fantasyâ€"of divorce.   When making this type of a life-changing decision, recognize what youll lose and dont count on what you may receive: If your main reason for wanting a divorce is because youre unhappy, being single again may  not make you happier. Questions to Ask Yourself Do you feel as if you have nothing left to give to your marriage?Has all the forgiveness, hope, and patience in your heart run out?Do you feel indifference towards your partner?Does your partner treat you badly or show indifference?Is there a complete lack of intimacy? Not just sex, but emotional intimacy, affection, and laughter as well???Has there been a long history of addiction, abuse, or infidelity? If youve said yes to these questions, you may be at the point of no return in your marital relationship. Feeling indifference or becoming emotionally detached  is a strong sign that your marriage is over. What to Do Before Making Any  Major Decisions Attempt to reduce the stress in your life.Get yourself on the stable ground so you can handle whatever comes your way.Devise a survival or backup plan to give yourself more of a sense of control over your life. You may not ever have to use it, but its good to have it anyway.If your physical or emotional safety depends on being separated from your partner, you must make that your priority. You may need some time away to view your marriage more clearly. Getting away by yourself, even for a weekend, can help you sort things out. For many people, this is when something clicks inside and they know what to do. Seek Professional Help If youre contemplating divorce, see a professional licensed counselor that works with couplesâ€"even if you go alone. Be sure to see someone with a good amount of experience in couples work. Sometimes a therapist with a lack of understanding of relational interactions will help put the nail in the marital coffin. Better yet, you both can try discernment counseling, a type of counseling that focuses solely on helping couples decide whether they want to end their relationship or work on it. The 6 Best Online Marriage Counseling Programs Moving On When its time to throw in the towel, chances are  youll know. Youll experience an aha moment of clarity as to what you need to do. If you do make the decision to divorce, be good to yourself. Remember that if your marriage fails, it doesnt mean youre a failure. Some unhealthy relationships are not meant to succeed. Sometimes people keep trying to make sense out of something that doesnt make sense or cant be solved.

Different Groups of Teachers Free Essays

Teaching is an important profession. â€Å"We will always need teachers. † (Waln) This is why I am interested in the career of secondary education. We will write a custom essay sample on Different Groups of Teachers or any similar topic only for you Order Now To be there to teach the upcoming generations and those that will be following behind us. It is important that we continue to teach the children so that they will be able to take over as the leaders of our country. Teachers are divided into different groups. The first group is the Elementary Teachers. Elementary Teachers usually teach one class of children at a certain grade level. These teachers teach all of the subject areas. Therefore they need to be knowledgeable in all subject areas. The next group of teachers is the Secondary Education Teachers. Secondary Education Teachers usually teach five or six classes of students a day, however, they only teach one subject area. Having the teacher teach in one subject area and not many different areas allows the teacher to learn more about that area and this allows the students to learn more in depth about the subject. The last group of teachers is the Special Education Teachers. These teachers work with both Elementary and Secondary students. They help the students in all subject areas, but mainly in Math and Language Arts. Special Education Teachers also work with students that have disabilities ranging from mild to severe. The group of teachers that I would like to be in is the Secondary Education group. I am interested in teaching Business. The working conditions of teachers varies depending on where they are employed. Most districts have a schedule where the teachers teach for nine months and have three months off in the summer. In other districts, teachers teach all year around with a schedule of working eight weeks and then having a week off. They would also have a five week mid-winter break. In most states there is a Tenure Law. The Tenure Law prevents teachers from being fired without just cause and due process. Teachers normally have to teach in one district for three years before they gain tenure. Teachers usually put in more than forty hours a week. Along with the teaching time in the classroom, teachers put in many hours after class and at home doing correcting and lesson plans. Teachers also put in a lot of time with different committee meetings and staff meetings that they need to attend. Some teachers can feel isolated from their colleagues at work. This comes from being in a classroom of students all day and not really getting a chance to see anyone else in the building. There are some schools, however, where the environment is very informal. In these schools, teachers get a chance to see and talk to other teachers throughout the day. This helps to build the morale of the teachers. Teachers also work with students from many different backgrounds and cultures. Teachers need to be aware of these backgrounds and cultures so they can better help the students. A person needs to be licensed to certified to be a teacher unless he/she works for a private school. The license or certification is usually granted by the State Board of Instruction or the Office of Public Instruction. Certification for teachers is from K-8 for Elementary and 6-12 Secondary. Requirements for certification vary from state to state. The one requirement that all states require is that teachers have a Bachelor†s Degree and the completion of an approved teacher training program. The outlook for teachers varies by geographic area and subject specialty. The overall employment is expected to increase for all occupations through the year 2008. The funding of the school by the state is another factor on the teacher job growth. Teacher†s wages range from $19,710 to $70,030 a year. The average starting salary for a teacher with a Bachelor†s Degree and no experience is $25,700. The average wage for teachers is $39,300 a year. Private school teachers usually get paid less than public school teachers. In many schools, teachers receive extra pay for coaching sports or working with extra-curricular activities and clubs. Teachers earn extra money by working during the summer at other jobs. The teaching profession is an important profession. The world will always need teachers to teach it†s children. Teachers need to go through a training program which usually consists of four years in college and doing student teaching. Teachers need to be certified by the state in which they are teaching in. Teachers can make a lot money or not so much money depending on what geographic area they are in. Teachers, however, do not go into teaching for the money. Teacher become teachers because they like working with children and they like watching the children grow and learn. How to cite Different Groups of Teachers, Papers

Logan Miller Essays - McDonalds High School All-Americans

Logan Miller Mr. Cheatham's 2nd hour English 1 Tuesday, February 23, 1999 Fantasy Basketball Fantasy Basketball is a fun game to play during the basketball season. It's a group of eight people who pay fifteen dollars to join and then you have a draft to pick your favorite NBA players. You watch their stats throughout the week and you play other teams that are in your league. Each week you have a starting lineup, which consists of five starters and three bench players. The bench's points is cut in half. The games that count are from Friday to Tuesday. There are fifteen rounds in the draft. In the first five rounds all the good people are gone. The next five rounds are the mediocre players. The last five rounds you take chances on people. You also get to name your team. Some of the teams names are Butt Cowboys, Purple Headed Yogurt Slingers, Pimps R Us, Pimps Palace, and the Predators. One of your first picks should be a center. That's because they are very few good centers. There are equal amounts of forwards and guards. The first eight picks in the draft were David Robinson, Shaq O'Neal, Tim Duncan, Grant Hill, Kevin Garnett, Hakeem Olajuwon, Antoine Walker, and Gary Payton. The last pick in the draft was Michael Jordan. Josh Viegelahn took him as a joke. You want to pick people that get a lot of points, rebounds, assists, blocks, and steals. The overall points leaders are Grant Hill, Chris Webber, and Shaq O'neal. The following are the stats leaders after week one. The rebounding leaders are Charles Barkley, Tom Gugliotta, Chris Webber, Shaq O'Neal, and Tim Duncan. The assists leaders are Jason Kidd, John Stockton, Stephon Marbury, and Rod Strickland. Whoever wins the league gets fifty dollars. Second place gets thirty dollars, third place gets twenty dollars, and fourth place gets ten dollars. Each of the division winners gets five dollars. The people in the league are A.J. Pryzbala, Tyler Hilla, John Meharg, John Zampich, Josh (worst team in the league) Viegelahn, Max McLean, Mickey Marx, and I. Fantasy Basketball is an awesome game to play during the basketball season. The only time people ever watch basketball is when my players have games. People also go on the Internet to see how there players did. It's also very exciting because there's a chance to win money.

Compare and Contrast Essay on Newspaper Articles Essays

Compare and Contrast Essay on Newspaper Articles Essays Compare and Contrast Essay on Newspaper Articles Paper Compare and Contrast Essay on Newspaper Articles Paper Compare and contrast the two articles The aim of this essay is to compare and contrast the two newspaper articles. The first is entitled Young, bored and pregnant, and the second is called Nightmare in the playroom. These articles shall be referred as Article one and Article two respectively. Both the articles are based about the subject of teenage pregnancy, and its role in society. The audience for both articles one and two are teenagers who are just sexually maturing or parents who will be faced with teenagers. The author of both the articles is trying to make the point that teenage pregnancy is to blame for as mentioned in article one urban Britains moral freefall. They both use facts, opinions and persuasive and emotive language to get the reporters point across. My task is to compare the two articles and then contrast the two texts, writing about how the authors make use of: * Presentational Devices * Stylistic Devices * Language In addition to this, I will give my opinion of the articles, whether or not I agree with what the reporters are saying. Both the articles use facts and opinions. However, article one is based more around fact than opinion, for example, the reporter, Burhan Wazir, introduces the first article by describing the atmosphere outside a Sheffield nightclub, and then says that scores of teenage mothers pushed prams along the leafy streets as if every other teenager was a teenage mother. This is obviously an exaggeration of the truth. It then goes on to tell the reader of the facts about teenage pregnancy figures in the UK. Using facts such as around three in every hundred teenage women give birth it makes it sound like it is a common problem. Three in a hundred women are only 3 percent and as a result, this is a substantially insignificant number. Nevertheless, the article does make use of the reporters, and other peoples opinions as well as facts. Mentioned in the article are the dolls that are equipped with computer chips, to simulate baby habits to emphasise the realities of motherhood. The leader of this (the Tudor project) says, Perhaps there is a failure at schooling level maybe we need a greater emphasis on the pains of teenage conception. This seems to be an opinion that the reporter shares with the Tudor leader. Both of the articles, being based on the same theme are, inevitably, very similar In article two, the report is based mainly around opinion. Article two starts off by explaining the situation and then recalling past experiences of the same thing. It then goes on to make a very valid point The 12 year old mum-to-be from Rotherham confide in her mother, only 26 herself (a distressing but typical arithmetic in these cases) that The main focus here is that the mother is only 26 years old, and therefore was only 14 years old when she gave birth herself. The reporter, Mark Lawson calls this a distressing but typical arithmetic, meaning that because the mother gave birth at such an early age, it is more probable that her daughter will as well. He then goes on to say the only remedy is for former teenage mothers to be paraded through classrooms with their children, explaining that, while babies do offer unconditional love, they demand 24 hour care in response. The article does not make best use of presentational devices, and is much less persuasive than article one, mainly due to the fact that it has neither much fact nor opinion within it, rather anecdotes. The language used in both articles is fairly similar, however, as I have already mentioned, article one came across to me as more persuasive, and has a better chance of influencing its readers than the second article. In article two, the subheading is The child-parents of Yorkshire are without shame or hope This is just an opinion, and as a result of the wording, comes across as a generalisation, because this is a prejudiced approach towards the situation, when he is not fully informed. In my opinion, the articles are not a true reflection of modern city life, as I have said before, the facts show an insignificant amount of teenage pregnancies compared to other problems which contribute to the moral decline of Britain today. However, the reporters are biased towards a certain opinion, and this is reflected in the articles. The writers of the articles try to convey their opinion that there is no hope or future for anyone that is born into a young family, or born in a built up urban area. This is ridiculous because there is just as much chance of a decent future for anyone no matter where they are born.

3 Steps to Finding Your Dream Job

3 Steps to Finding Your Dream Job We talk a lot about combing job posts, grooming your resume, and sharpening your interview skills. These are definitely important techniques, but they may not be worth all the stress if you’re not also taking a look at yourself and your future to decide what you really want to be when you grow up. Here are some tips on how to find not just a job for you, but  the job for you.1. Know YourselfWhat do you actually want? What do you like doing? What is your largest priority in finding a workplace? Is it the day-to-day responsibilities that need to feel most meaningful? The flexibility it allows you to have in your home life? These priorities can change over time, of course, but it’s important to take a really honest look at yourself before you get started.Ask yourself these questions:What would you be doing if money wasn’t an option?What industries would allow you to involve that skill or field in your day to day work?Do you like working closely and collaboratively with others?Do you prefer autonomy and independence?How interested are you in management opportunities?Do you like the set of skills you’ve currently amassed or do you need to pursue new, more exciting areas of learning?2. Model SuccessYou know how geese migrate with the seasons, flying in those characteristic V patterns? They do that to share the burden of flying right in the face of the wind.  It is okay to be the second goose in the V. Really.The real-life translation of this avian metaphor is simply, find someone who’s doing what you want to do be doing. Learn from them. Ask about the challenges they’ve faced and the lessons they’ve learned as they overcame them. See if they’re actually as happy in their current situation as you imagine they are from the outside.I have a mentor who’s doing exactly the kind of work I thought I always wanted to be doing- but once I saw how much effort she put in and how little that work was valued by he r colleagues or her supervisors, I decided to change course, keep my eggs in multiple baskets, and make sure I had a fall-back plan in case all that effort started to feel like it wasn’t well spent on my chosen career path.3. Find 2-3 Companies that Amaze YouThis is what my mom did when she went back to work after staying home with my little brother. She’d had a few years of clerk and paralegal work when I was very young, then she’d taken that time away. When it was time to make her way back into the workforce, she started by researching local companies with openings that shared values with the government agency where she really wanted to land. Picking out immediate places to apply based on long-term priorities helped her get started in a large corporate office and bring her computer and legal knowledge up to speed, making her  a shoo-in when she finally saw an opening at her ideal job.Now she’s been there for nearly 20 years. The advice she always give s me, and I hate hearing, is to look for places where you want to work and get on their radar before they’re searching for applicants. As soon as that job posting goes up, you could have hundreds of other resumes to compete with; get in there for an informational interview or on a word-of-mouth referral, and you’re going to stand out.The Secret To Discovering Your Dream JobRead More at Careerealism

Marketing Plan for Sustainable Boosting Of Hollywood Movies in China Dissertation

Marketing Plan for Sustainable Boosting Of Hollywood Movies in China - Dissertation Example The primary market for the distribution of the Hollywood movies is mostly the western markets and the primary target audience was also considered western in nature. With the evolution of technology and the growth of demand for Western lifestyle, more and more consumers across the world, mostly from developing nations of Asia are interested in being the consumers and the audience of high class Hollywood movies. The evolution of consumer taste along with the growing economic prosperity is the emerging markets like China and India are providing a significant rise in disposable income as well as a change in consumer behavior in regards to the demand for Hollywood movies. The Chinese market is considered as a very hot profile market in the Asian region. Faced with a crisis scenario for the shortfall of demand in the domestic Western markets as the effects of economic crisis in the Western world, is increasingly having an impact on the consumer behavior of the western masses, the Hollywood movies are increasingly looking forward to the internationally emerging markets for the Asian countries like China and India for their marketing and distribution in order to boost up their sales and revenue generation from the movies. In order to tap the opportunity arising out of the demand for western made Hollywood movies, this particular marketing plan is being designed to create the ground for Hollywood movies in the Chinese markets for the purpose of maintaining a steady flow of international demand. This will also help for an increase in ticket sales for the western movies in the Chinese markets. The marketing plan comprises of objectives of the marketing plan, an analysis of the business environment from legal, political, social and economic dimensions as well as internal and external analysis. The marketing plan also comprises the process of conducting a primary market research in order to gather first hand consumer insights directly from the market and understand the tast e, preference and choice of movies existent among the Chinese consumers. In the next steps, the marketing plan moves on to cover the marketing strategies like segmentation, targeting and positioning of the movies produced and marketed by Hollywood. The dimensions of the 4P’s of marketing as well as the various implications and conclusions are also taken in to account in the process of creation of the marketing plan in order to enhance the prospect of increased ticket sales and revenue generation for the Hollywood movies distributed in China. Introduction Technology is an ever evolving scientific invention as well as concept of mankind and with the passage of time, the focus of scientists over the years, has always been to develop a more advanced form of technology that will facilitate human interaction and lifestyle in a more efficient manner. This has resulted to the world of today, which has become a highly connected one. Due to the rapid advancement of networking technolog y since the 1990’s along with the high penetration of internet around the year

Deviant Behavior Homework Chapter 1 Essay Example | Topics and Well Written Essays - 500 words

Deviant Behavior Homework Chapter 1 - Essay Example Indeed, irresponsible owners of guns have caused much misery to loved ones of those who died from shootings like the Virginia Tech case. Firearms are sold and trade at local gun shows, flea markets, internet and even classified ads. These transactions do not require a background check; thus, a convicted felon or a mentally ill person can usually obtain firearms in this undesirable manner. This practice must be stopped. We must let our elected officials know the Brady law needs to govern all firearm sales for both licensed and unlicensed dealers. The waiting period should be ten business days which would allow local agencies to do the necessary detailed background check and to communicate with all other states before a purchase is made. Florida has some of the weakest gun laws in the nation. There is no state limit on the number of firearms that can be purchased at one time. As a consequence, a gun trafficker can buy large quantities of guns from a gun store and resell them to criminals from other states with tougher gun laws. An individual should not be allowed to purchase more than one gun in a six-month period unless such person is a state licensed dealer. Unfortunately Florida has no existing state licensing or oversight system which makes it very difficult for law enforcement to monitor illegal firearms. Each state must have a gun dealer regulation which would hold a gun seller accountable for their actions and help prevent criminals and other dangerous people from obtaining guns. For those whose lives have changed because of the reckless use of a firearm, no law is ever enough. The second website presents the justification for possessing firearms. Indeed, the Second Amendment protects the rights of all Americans to bear arms for self defense. So, why should this amendment change? The National Rifle Association has spent millions of dollars on

Censorship in the Classroom Essays -- Censorship Essays

Sex. Politics. Religion. The big three: a work of literature is often considered controversial because of its statement about or use of these topics. What makes these and other areas so touchy in the classroom? Why do some parents and concerned community members want controversial materials out of the classroom? In this look at the language of censorship, we must first define censorship, who does the censoring, and why. These will be the first three spotlights for looking at the language of censorship. Then, we will look at how teachers, especially teachers of literature and the language arts are affected by censorship. Finally, we will preview how censorship can be taught in the classroom, to prevent some of tomorrow's censorship cases. "I never knew a girl who was ruined by a book." * James Walker (Quotations, 1997, 2). When I was in elementary school, I read every Judy Blume book I could get my hands on. I cried through three readings of Katherine Paterson's Bridge to Terribithia and scared myself with every Stephen King novel I could finish. In junior high and high school, we were taught Huckleberry Finn and Tom Sawyer, The Hobbit and Sounder, and My Brother Sam Is Dead, along with the classics. None of these books ruined my innocence. When I was date-raped the summer I was sixteen -- that ruined my innocence. Since then, I read that Maya Angelou's novel I Know Why the Caged Bird Sings has been censored because the rape of eight-year-old Ritie by her mother's boyfriend, Mr. Freeman, is too "pornographic." In Moulton, Alabama, the novel was banned in December, 1995, after the superintendent said, "'When it goes into describing sex organs and describing the pain and actual act of rape, I... ...Dr. Sara. "How the Mind of a Censor Works: the Psychology of Censorship." School Library Journal, January 1996, p. 23-27. Foerstel, Herbert. Banned in the USA: A Reference Guide to Book Censorship in Schools and Public Libraries. West Port, Conn.: Greenwood Press, 1994. p. 135- 213. Noll, Elizabeth. "The Ripple Effect of Censorship: Silencing in the Classroom." Young Adult Lit: A Contemporary Reader. Ed. Dr. Jeffrey S. Copeland. Needham Heights, Mass.: Simon and Schuster Custom Publishing, 1997, p. 199-204. "Quotations on Censorship." Online. Internet. 2 Dec. 1997. Accessible at: http://www.booksatoz.com/censorship/quote.htm. Rossuck, Jennifer. "Banned Books: A Study of Censorship." The English Journal 86.2 (1997): 67-70. Webster's Encyclopedic Unabridged Dictionary of the English Language. New York: Portland House Press, 1989. Â  

Regulation of Hate Speech Essay

The idea that the government might cut off hateful or propaganda filled-speech is counter to the idea that America cherishes, that all people are created equal with unalienable rights, one of which is the right to voice unpopular ideas. Racist speech on campus or in the public square is uninviting, but acceptable, under certain circumstances. In Charles R. Lawrence III’s essay, â€Å"On Racist Speech,† Lawrence argues against the regulation of speech that he deems inflammatory, however he does seem to play both sides of the fence. He argues against regulation of racist speech by the government that does not contribute to the overall health of the minority community discourages censorship that could lead to a duct taping over certain mouths in America, in effect he would be happy if the majority populations simply let the minorities have a little more of the crumbs. The more unpopular an ideas is the less likely people will view the idea is a net benefit to humanity. Fostering free speech in the America, in the Court room and on college campuses would bring about a new paradigm in relations between minority and majority groups because they may start to understand each other in a more humane way. Lawrence suggests that a community of fair-minded people will self-regulate speech. The question of self regulation becomes an easily misunderstood idea, if it is not rectified with sanctions. Ku Klux Klan members (for instance) have no moral concern over the groups that they belittle and harass. Instead of demonizing the racist groups, Lawrence calls for counter rallies at University to bring the atmosphere of free speech to every citizen. Counter demonstrations are a healthy and necessary activity; however, the community, as a whole, needs to send a message that they strive for is positive, while the racist groups represent negativity. According to Lawrence, a distinction is drawn on campus â€Å"between ideas [that] are presented at times and places and manners that provide an opportunity for reasoned rebuttal or escape from immediate injury,† and ideas that are used as â€Å"assault weapons† (64). If counter demonstrations alone were sufficient to combat racism, then laws or university regulations would not be needed. Kermit Roosevelt III in his article â€Å"States as Speakers† offers another opinion somewhat piggy backing on the matter of restricted free speech, he suggests that â€Å"the concept that government may restrict speech of some elements of our society in order to enhance the relative voice of others is wholly foreign to the First Amendment† (62) If one were to intentionally violate the university’s regulations, then one voluntarily gives away his or her privilege to free speech; however, by forbidding the expression of racist speech on campus, or in workplaces, responsible authorities do not violate the First Amendment. Institutionalized racism as exemplified by the landmark Supreme Court case Brown vs. Board of Education, and it is a lesson to all Americans. The Supreme Court struck down the concept of â€Å"separate but equal,† which states that segregation is socially just as long as whites and nonwhites receive equal resources (Lawrence 62). Not surprisingly, this is not how segregation works. Some members of the dominant class (the white majority) did not like the idea of integrated schools, but they were unable to prevent societal change because the winds of change were blowing against them. Maud Blair illustrates in her article â€Å"Whiteness as institutionalized racism as conspiracy: understanding the paradigm† suggests that â€Å"Whiteness is an ideology or social creation, a signifier of power and privilege in both global and local terms. Whiteness is not †¦ to be mistaken for White people although the two are of course closely linked. This civil rights movement continued despite the segregationist and supporters of separate but equal and the so called â€Å"whiteness stereotype†. Lawrence combats this idea with a remedy of his own, while arguing to protect minorities we must start â€Å"eliminating the system of signs and symbols that signal the inferiority of blacks† (62). Interestingly, Lawrence seems to play both sides of the fence he wants to appease the writes community while toying with minorities in a deceitful way. He proposes that it may even be elitist or judgmental to protect minorities; he wonders how the unpersecuted can know the effects of persecution (62). The real issue is keeping protective measures from going so far that those who enact such measures end up doing exactly what racists are guilty of; that is, assuming that minorities are inferior and incapable of defending themselves. While the idea of reducing hate speech is an ideal one, some minorities understand that allowing Neo Nazis who demonstrate in the public square, while unpleasant and hurtful, is a necessary evil. Racists hate mongers, and bigots of all kinds are intent on destroying the sense of safety that the minority community should be able to enjoy. It is never acceptable for a racist group to intimidate other minority groups without penalty. The penalty should not be the elimination of all speech because a few fanatics want to have their way. While many minority groups do not support the censorship of free speech, some Americans acknowledge the result of emotional and physical pain that might be inflicted upon the intended targets of a racist demonstration. Racist demonstrations are a means of intimidation and oppression. Lawrence argues how the regulation of hateful speech â€Å"cannot be anticipated or avoided,† but states that announcing the time and location of racist demonstrations â€Å"would give minority-group members and their allies the chance to avoid the speech altogether† (63). The protection of ritualized racism, demonstrations, rallies, and marches, is therefore, acceptable to Lawrence. Sustaining Lawrence’s assertions, Jeffery Liew author of the article â€Å"Hate Speech: Asian American Students’ Justice Judgments and Psychological Responses† suggests that â€Å"Hate crime legislation is controversial for a variety of reasons, not the least of which is that it can often conflict with a core value of American democracy enshrined in the First Amendment: the freedom of speech† (364). Liew’s argument is a based on the American democracy could be devalued if censorship is taken serious and implemented. The Supreme Court weighs heavily on the minds of free speech participating members. If Lawrence and Liew’s arguments are to be taken seriously, they needs to reexamine the possible that violence can occur because the reaction when conflict mixed with emotion is sometimes a recipe for an explosion of violence. Any form of violence is not a guaranteed free speech right. Lawrence also implies that government regulation breeds Libertarian martyrs because Libertarians naturally dislike government regulation. If the government regulates all forms of speech, then Libertarian Americans will, in turn, argue for a necessary remedy to the regulation. When some Libertarians are displeasing justify deregulation. The government regulates everything from air and tobacco to arsenic in the water the Libertarians would gladly point out. When it comes to the First Amendment activist and free speech advocate Annabel Patterson has a simpler view in her article â€Å"More Speech on Free Speech† she asserts â€Å"As Justice Holmes said long ago (in Gitlow v. New York). Every idea is an incitement to somebody . . . every sentence is potentially, in some situation[s] . . . fighting word[s]† (Fish, qtd in Patterson 60). As an alternative to additional laws governing expression, Lawrence makes a case for the inclusion of lawyers in the process of protection of free speech: â€Å"[g]ood lawyers can create exceptions and narrow interpretations that limit the harm of hate speech without opening the floodgates of censorship† (64). The question of separation of powers starts to rear its ugly head. With every day that passes the United States seems to lose another piece of freedom, or so the Libertarians would have you believe. Lawrence’s assertions makes one believe that he wants the judicial branch involved in First Amendment issues. There are fallacies in his argument; first, his premise that lawyers would abide by the limits of their power is somewhat preposterous. Secondly, the Supreme Court has made some awful decisions in its history. The Dred Scott case is a prime example of the government regulating from the bench. Lawrence is correct in his assertion that one’s free speech rights cannot be regulated by the government; however, they can be self-regulated by universities and community colleges across the country, via the idea of time, place, and manner, as well as self-regulation by open-minded communities. We see this today as many college campuses allow speech that they deem ok, while disregarding the rights of the conservative community to have the same rights. There may be a day when all men and women are created equal in the sight of the college administrator. While the United States’ government regulates hate speech when it is intended to incite bodily harm amongst its victims, it generally does not get involved in matters of derogatory speech because it is covered in the 1st Amendment. The intent of the framers of the Constitution made it crystal clear that the only way to restrict Free Speech rights was to change the constitution. There are, and always will be, moments when the rights of some seem unfair to others, however freedom comes with its prices, and those prices seem sometimes unbearable to one’s sole. However, the price of free speech is borne by the people sworn to protect this country, the soldiers that lay down their lives in conjunction with the idea that every person has a value and the values of America supersede those of any other country. It does not matter if one personally agrees with another person’s First Amendment rights, because if you are an American you are guaranteed full protection under the law. Government regulation of speech goes against the very nature of America and should be struck down at every possible moment. Members of the ACLU and ACLJ ironically agree in this concept. America need not go down the road to perdition or it may not come back with its dignity intact.

Partial Birth Abortion and Federalism Essay - 2196 Words

Cynthia Hill March 24, 2013 Political Science Hames Partial Birth Abortion and Federalism With the Supreme Court decision on the right of a woman to abortion in 1973, controversy still looms heavy in the opinions of the people of America. The State of Texas was the subject of challenge by a single pregnant woman (Roe) on the constitutionality of the abortion laws. This famous Supreme Court Case Roe v. Wade was concluded that the fourteenth amendment was broken by the state of Texas. Roe won her case and federalism is displayed. Federalism has been displayed throughout history and there have been good reasons for the federal government to get involved in†¦show more content†¦The fourteenth amendment was adopted into the Constitution on July 9th, 1868 as part of the Reconstruction Amendments. Specifically the Due Process Clause â€Å"which prohibits state and local governments from depriving persons of life liberty or property without certain steps being taken to ensure fairness.† This case was decided in 1973 and was a big deal for the wo men in America. Women now had the right to choose whether they had a baby or not. It is after all their body and life. Prior to abortion being accepted there had been many illegal places to have an abortion which were unsanitary and performed by people who were not physicians. This was dangerous for women. Now a real doctor could perform the procedure and this was a long needed option for the women in America. Federalism took over and the states had to follow the decision of the Supreme Court ruling. There is a problem with the new right to a woman having an abortion and this problem is when an abortion should not be an option because the fetus is a baby and a life. Everything is developed and the third trimester is too late to perform an abortion. Or is it? The controversy today is over what is called partial birth abortions. A partial birth abortion happens in the third trimester of pregnancy when the fetus is close to full development. The fetus is a baby with eyes and hands, and Show MoreRelatedAbortion: The Impact of Federalism and the Separation of Power1227 Words   |  5 Pagesof the American people—such as laws concerning abortion rights. In the United States, the government and Congress have significantly affected the rights of women with regard to abortions through laws that either restrict or guarantee their legality and availability, while the government’s capacity to do so is affected by the principle of federalism along with that of the separation of powers. The current issues concerning a woman’s right to an abortion include the debates between pro-life and pro-choiceRead MoreFederalism Is A System Of Government1699 Words   |  7 Pages(Federalist No.2). According to dictionary,com, it defines the word federalism as â€Å"a political concept describing the practice whereby a group of members are bound by agreement or covenant. The word federalism comes from the Latin word foedus, which means covenant. Federalism refers to a system of government in which sovereignty is constitutionally shared between a central governing authority and constituent political units. Federalism is a system based upon democratic rules and institutions in whichRead MoreIss 225 John Molloy Final Exam Study Guide Fall Semester 20128139 Words   |  33 Pageswas called the Lemon Test where there must be a secular purpose rather than a religious purpose, the law cannot advance or inhibit religion, and government cannot be entangled in it. What was the fate of the law, challenged in Lemon, authorizing partial payment (secular subjects only) of teachers’ salaries in parochial schools? It was stricken down. May state and local school districts finance bus rides for children attending non-public schools (Everson v. Board of Education of Ewing Township, NJ

Amazing Grace Essay - 795 Words

Using the themes we have examined in this course discuss the situation of the children in Jonathan Kozols Amazing Grace. Who defines them as other? How? What makes them feel like nobodies? What makes them feel like somebodies? What is the role of religion in this daily struggle for human dignity? Drugs, violence, prostitution, pollution, infestation, and sickness of all kinds are present in South Bronx, New York. Unfortunately, children are surrounded and involved in all these problems and more. In Jonathan Kozol’s novel Amazing Grace, an evil reality full of racial segregation and alienation affect the people living in the ghetto. The personalities of these children are changed forever due to the existence of†¦show more content†¦Furthermore, the children feel like they are nobodies because of their segregation from the rest of society. â€Å"It’s skin colour and it’s being poor. This is something more than disrespect. It’s as if they wish you did not exist so they would not have to be bothered.† (Kozol, 41) Strong feelings of rejection make these children believe they are segregated nobodies. The segregation and hatred changes the personalities of the children. In order for the children to remain rational while growing up , they look to their faith. Most children have witnessed so much injustices that they can only turn to religion as a source of comfort and strength to live on. Even racial segregation is present in the churches where people pray for better times. The children pray for the safety of their loved ones and hope that they will live in heaven after death. They believe that God is out there to hear their prayers. â€Å"God hears. He sit up high and look low, even here.† (Kozol, 203) This statement reveals that even though the rest of society may not hear the desperate cries of the people living in the Bronx, but God does. Therefore the people still have hope and struggle to survive. Adolescents think about heaven because death occurs frequently in the Bronx. Everyday the children pray for their protection and well-being. â€Å"God bless Mommy. God bless Nanny. God, don’tShow MoreRelatedEssay on Amazing Grace1770 Words   |  8 Pages Jonathan Kozols Amazing Grace is a book about the trials and tribulations of everyday life for a group of children who live in the poorest congressional district of the United States, the South Bronx. Their lives may seem extraordinary to us, but to them, they are just as normal as everyone else. What is normal? For the children of the South Bronx, living with the pollution, the sickness, the drugs, and the violence is the only way of life many of them have ever known. In this book, theRead MoreEssay on The Analysis – Amazing Grace747 Words   |  3 PagesThe Analysis – Amazing Grace Kiel Carino ENG 125 Professor Olabisi Adenekan October 29, 2012 The Analysis – Amazing Grace The poetry â€Å"Amazing Grace† by John Newton is one of the most famous poems ever written and composed. â€Å"Amazing Grace† has been particularly influential and has affected lives since it was written. The reasons why â€Å"Amazing Grace† is influential are for the same reasons why I found this poem very interesting and engagingRead MoreAmazing Grace by Jonathan Kozol690 Words   |  3 PagesAt first glance and after reading through Amazing Grace, it seems that Jonathan Kozol is going to take us on a journey through the lives of the underprivileged, but similar to the ones you read about, or hear in the news. However, this is not the case; the real underlying theme seems to be how the life and society they live in is very alike to a life in a prison, not because it talks explicitly about prison conditions in this area, but also because their lives are portrayed as being a prison. KozolRead MoreThe Song Of Amazing Grace By John Newton764 Words   |  4 P ages Amazing Grace is one of the most popular hymnals in history. This song was written over one hundred years ago by John Newton. It was created because of John discovering the beauty of God’s grace and why it is important. It was John’s testimony in form of a song however, many of us may be unaware of how John came up with the words to describe such God’s gift. John Newton was once a captain of a slave ship â€Å"One night while aboard a ship called â€Å"The Greyhound† he became face to face with a viciousRead MoreAmazing Grace by Jonathan Kozol Essay788 Words   |  4 Pages Jonathan Kozols book, Amazing Grace, analyzes the lives of the people living in the dilapidated district of South Bronx, New York. Kozol spends time touring the streets with children, talking to parents, and discussing the appalling living conditions and safety concerns that plague the residents in the inner cities of New York. In great detail, he describes the harsh lifestyles that the poverty stricken families are forced into; day in and day out. Disease, hunger, crime, and drugs are of theRead MoreJonathan Kozols Amazing Grace Essay852 Words   |  4 Pagesor are glad to be separated from them. Such is the problem in New York City today and in Mott Haven in Jonathan Kozols Amazing Grace. I have lived in New York City all my life and I had no idea that these problems were going on so close to home. If I live about three miles away from Mott Haven and I am not aware of the situation there, then who is? Chapter 1 of Amazing Grace opens with a startling fact. It tells the reader that when one boards the Number 6 train from Manhattan to the South BronxRead MoreView Of Justice Reflected By Amazing Grace Essay1998 Words   |  8 PagesJustice Reflected in Amazing Grace In the Republic, Socrates starts the discussion with the definition of justice. When Thrasymachus angrily interrupts and gives his own definition, he in fact takes an opposite view on justice and argues that injustice is more advantageous and profitable. Glaucon and Adiemantus further develop Thrasymachus’ view with a theory of the nature and the origins of justice and claim that justice is desired only for the sake of rewards. In Amazing Grace, injustice happensRead MoreEssay about Jonathan Kozols Amazing Grace 1553 Words   |  7 PagesJonathan Kozols Amazing Grace  Ã‚  Ã‚  Ã‚  Ã‚      While reading Amazing Grace, one is unable to escape the seemingly endless tales of hardship and pain. The setting behind this gripping story is the South Bronx of New York City, with the main focus on the Mott Haven housing project and its surrounding neighborhood. Here black and Hispanic families try to cope with the disparity that surrounds them. Mott Haven is a place where children must place in the hallways of the building, because playing outsideRead MoreWhats so Amazing About Grace Book Report Essay741 Words   |  3 PagesCameron Peterson Mr. Oswald Romans Period 4 11 January 2012 What’s So Amazing about Grace? Book Report What’s So Amazing about Grace? is a book written by Philip Yancey. It begins with a twisted story of a prostitute living on the streets. She is unable to feed her two-year old child and has to find another way to earn money. She could not think of any other alternatives and began selling her child out for prostitution. She could make much more money this way than she could in one night. TheRead MoreAmazing Grace865 Words   |  4 Pagesï » ¿Amazing Grace â€Å"When people speak of great men, they think of men like Napoleon – men of violence. Rarely do they think of peaceful men. But contrast the reception they will receive when they return home from their battles. Napoleon will arrive in pomp and in power, a man who’s achieved the very summit of earthly ambition. And yet his dreams will be haunted by the oppressions of war. William Wilberforce, however, will return to his family, lay his head on his pillow and remember: the slave trade

The Executive Branch Essay - 1688 Words

The Executive Branch #65279;The executive branch of our government is like a chameleon. To a startling degree it reflects the character and personality of the President. Clark M. Clifford, 1972 Page 189. Ford was not a natural administrator, but he a was an experienced political professional. His practice was to steer clear of jurisdictional rivalries, avoid having confidants within his cabinet, have private sources of advice outside the cabinet, leave management and program implementation to the department heads,: and encourage dissent when he was making up his mind, but reserve the final decisions for himself. Page 120 Your motives will help maintain a positive outlook Your speaking style and†¦show more content†¦Page 54 Eisenhower was enormously popular with the American people from the period of his service as supreme allied commander in Europe in World War II to his death in 1969, but it was long held by students of American politics that his performance as chief executive was largely a nonperformance. It was widely assumed that the policies of the Eisenhower administration were made not by the amiable IKE but by his less-then-amiable secretary of state, John Foster Dulles, and his stony-faced White House chief of staff, Sherman Adams. Page 44 At U.S. Military Academy at West Point, New York, Eisenhower graduated sixty-first in a class of 164. (so you dont have to be smart to be president). Page 45 One facet of Roosevelts public leadership was his fireside chats--the low-key, almost conversational radio broadcasts through which he explained his policies. In contrast with presidents who inundate the nation with words, Roosevelt rationed his broadcasts. Page 16-17. Master of Maneuver#8212; No other president has been more politically proficient than FDR,... with a legendary political network, and charm that could melt glaciers. Page 17. (same as Clinton). Emotional Intelligence#8212; The politically gifted, emotionally challenged William Jefferson Clinton provides yet another indication of the fundamental importance of emotional intelligence in theShow MoreRelatedThe Power Of The Executive Branch1592 Words   |  7 PagesAs the President of the United States, we see him, or possibly in the future her, as the supreme or ultimate power since they are the highest on the chain. For instance, just as monarchies saw their king or queens. The power of the Executive Branch is solely invested in the President, also assumes the position as head of state and Commander-in-Chief of the armed forces. Everything you hear from the President is supposed to carry a heavy weight because it is coming from a higher authority figure.Read MoreThe Executive Branch Of Government Essay1042 Words   |  5 PagesIn the United States, the executive branch of government is comprised of the President, Vice President, and the Cabinet. In addition to acting as the head of government the President acts as the Commander-in-Chief and the head of stat e. Article II of the Constitution established the general responsibilities and limits of the President. However, over time the power in the hands of the chief executive has expanded. While the United States executive branch, more specifically the President, has a substantialRead MoreEssay On The Executive Branch872 Words   |  4 Pages The many members of the executive branch in our American government system have different roads to their respective seats, varying motivations while they are in said seats, and contrasting aspirations for their political careers once they plan to move on from the Senate or the House of Representatives—if they even decide to leave that part of the government. Their practices are not entirely based on objective governmental values; instead, the members of Congress wheel and deal, trading favors withRead MoreA Brief Note On Legislative Branch And Executive Branch790 Words   |  4 PagesHi, my name is Legislative Branch. I was born in 1787, whe n my founders needed to make a set of rules to govern the nation. My founders wanted to protect the citizens, and prevent government abuse. They figured out a solution, divided up the government, and wrote the Constitution. That’s how I have two siblings, Judicial Branch and Executive Branch. There needed to be a plan to divide the power. My aunt Virginia had a plan. The plan was to divide the legislature into two houses. In one house theRead MoreImportance Of The Executive Branch Of Government1199 Words   |  5 PagesThe executive branch of government in the United States is the one that affects people. The executive branch allows for one person with the help of the agencies they oversee, to make rapid decisions that can help people. The executive branch is more than the President of the United States or the Governor of a state it’s the agencies and staff that help them in making informed decisions, like managing the economy. Unlike the Legislative or Judicial branch of government, the executive branch is inRead MoreThe Role of the Executive Branch Essay796 Words   |  4 PagesThe Role of the Executive Branch The Constitution declares that the executive power shall reside in the president and mentions â€Å"executive departments,† but it does not go into detail about the structure or organization of the president’s branch of government (Pfiffner, James 118). The Constitution grants the president limited powers, which is a good thing because we’re not looking for an authoritarian leader to run our country. In this paper I will discuss the powersRead Moreplural executive branch Essay2481 Words   |  10 Pagesï » ¿POS221-Lesson 3 Short Answer 1. Arizona has a plural executive. Identify each of the constitutional officers included in Arizona’s plural executive in order of succession, as well as the two positions not included in succession. Finally, choose one position and explain at least two of the position’s duties and how the position could affect your daily life. A plural executive branch means that no single person has all the power and all officials are elected to their position. Most states haveRead MoreThe President Is The Leader Of The Executive Branch1820 Words   |  8 PagesThe U.S. President is the leader of the executive branch. Elected at the same time, both the President and Vice President will serve the same four-year term. Clause 2 During the creation of this Constitution, the Electoral College was made to make voting much more organized. The number of electoral votes each state gets depends on the number of senators and representatives in Congress. That way, the number of votes is proportional to the state’s population. However, a congressman cannot be appointedRead MorePresident Of The Executive Branch And The President Essay1575 Words   |  7 PagesFounded on the premise of a Republican Democracy where the three branches of government, elected by the people to which it governs, are held accountable to one another by one another, the expansion of the powers of the Executive Branch and the President is a troubling matter as it at times encroaches on the freedoms and liberties so granted to us as citizens of the country and the earth. This increasing of the powers of the President has ultimately made the President the most dominant force in politicsRead MoreThe Policy Implementation Of The Executive Br anch3120 Words   |  13 Pageswith real policy output: the bureaucratic implementation of that policy (Sabatier 2006). It is no surprise then that many scholars of policy implementation have focused on delegation—whether or not and how legislatures control the actions of the executive branch—as a critical process in understanding policy implementation. To this end, principal-agent models are indeed very useful in explaining how bureaucrats implement policy. Principal-agent models represent a rational choice approach to the study

The Past America and Beyond Free Essays

string(44) " first term was satisfactorily carried out\." The end of the Second World War has brought so many changes in international relations, political, economical and social changes. The most important and most influential of these is the rise of two super powers in the world: the United States of America and the USSR. The emergence of these two states has brought so many political and economic changes that became influential from the past decades until the present. We will write a custom essay sample on The Past America and Beyond or any similar topic only for you Order Now The rise of the US government into power has become massive and became the indicative factor in settling international relations. The events that took place after the Second World War created massive impact on policy formations in the international arena. The Cold War for example, has been the biggest offspring of the war. Consequently, from the Cold War emerged different political and economic changes that from the past decades until now have still served their purpose, and until this era have played as decisive factors in creating foreign and domestic policies.   For the purpose of this paper, we shall be studying events that happened in the following decades: 1950s, 1960s, 1970s, 1980s and 1990s. The events that will be tackled are those events that tool place that have had great and influential changed in American policy, and those that are until now still prevalent in international relations. 1950: The Rise of the American Dream The years from the 1950s have highlighted the growth of the American community. Central to this interval is the modernization of the American life, the development of more modernized society, and the peak of what they called the â€Å"American dream†. During these years were the improvement in technology, infrastructures, and the rise of mass cultures. The emergence of this abrupt modernization in American society was a response to the slump that was caused by the war. This response created a boom in American economy. High consumer spending became the coping mechanism of the civilians to recover from the war, which in turn also brought in higher government spending, a booming military industrial sector, which became the offset for a prosperous economy (Leffler, 1994). The rise of this modern industry for the American society was a fulfillment for their American dream. Every society and every individual were accountable for their own changes and emancipation. Their goal was to create a society that was free, modernized, superior and on top of every nation. Moreover, this economic boom and high consumer spending brought in the development of new innovations and quality inventions that enhanced not only the purpose that it must serve, but also took note of its aesthetic factors. The rise of the automobile industry for instance is a good example of the general idea that this occurrence has made a strong impact on. The emergence of their automobile industry is a starting point and an important facet in the current economic trend that the US has subliminally inculcated towards the people around the globe. (McKinlay, 1993) This emergence has brought in the culture of planned obsolescence, which is now an important factor in the success of globalization and modernization, not only of the American society, but as well as to their allies that follow their trails. 1960: The Era for Civil Emancipation Following the modernization of the American society, was the rise of the various legal fights against racial discrimination. The postwar era created an avenue for greater equality for the black Americans. This era highlighted the establishment of various associations that fought for civil rights and equality. Further, aside from the African American rights, the Latin civil society also gained consciousness towards their own civil rights. Aside from the civil anti-segregation fight of the blacks and the latinos, their political and economic power were also empowered in the new era of southern racial relations. The rise of several personalities highlighted this fight during the era. Martin Luther King Jr., served as an influential icon in the fight for justice and equality among the blacks and the whites. And consequently, his influence became rampant that further rallies turned into crusades of trying to overpower the black discrimination. (Badger and Ward, 1996) Following the strong movements for civil rights, John Kennedy upon the start of his term as president legalized a civil rights act. The Civil Act Right of 1964 embodied provisions that prohibited any display of discrimination by race, color, religion, sex and nationality. In addition, the Voting Acts Right of 1965, which increased black voting by a large percentage. (Branch, 1988). This challenge of fighting racial discrimination during this era encouraged a lot of changes in the society, politics and economics. This era exemplified strong resistance of the blacks from further discrimination. However, even though the efforts were strong, nonetheless, the black community has never achieved full redemption against discrimination. Although in this contemporary era where there are black personalities that emerged triumphant and successful within the fields that they chose, today, discrimination against blacks is rampant and their economic conditions are never emancipated as most of the black population still lives in poverty. 1970: The Economic Turmoil and Political Deterioration The 1970’s was an advent of return to conservatism. During the administration of Richard Nixon, he administered policies that were geared towards the establishment of countering running liberal programs. In contrast to liberalist programs, he favored â€Å"income strategy† which initially encouraged individual initiative, personal freedom and lessened government bureaucracy. However, Nixon’s attempt in reversing liberal ideas became detrimental to the economy. The stagflation in the economy forced Nixon to adopt liberal remedies. This economic recession in US caused a decrease in the demand for goods, workers were laid off resulting to an increase in the unemployment rate, and manufacturers were forced to cut prices in their products and reduce wages for their workers in order to preserve profit margin.   During his first term was mostly concerned with finding solutions on how to end the Vietnam War. As a whole, his first term was satisfactorily carried out. You read "The Past America and Beyond" in category "Essay examples" And despite the economic stagflations that US experienced during his term, the American community was nonetheless contented with his regime. Despite the moral controversies and the economic downfall that US experienced during Nixon’s administration, nonetheless he still won the presidency during the next held elections. However, this triumph has caused Nixon to become complacent in running his government, and abuse of power rendered him detrimental setbacks in his governance. His second term however was battled with controversies including the Watergate scandal. He used his powers to eliminate radical counterculture – from media practitioners who criticized them to anti war activists. (Nixon Presidency). These occurrences during the era marked certain importance in the US history. The lesson of how they dealt with the Vietnam aggression is an important benchmark in their history. It has proven significant policy changes that are currently affecting how US has played with regards to foreign aggressions. 1980: New American Influx The 1980s was highlighted by international migration. At the peak of this era, America was occupied by â€Å"Americans† of international decent. A large percentage of America was occupied by Asian Americans, as well as Latinos which enlarged the foreign immigration. This influx in fact prompted the government to legislate acts that shall restrain illegal migration to control the influx of foreign nationals inside the borders of the US. The Immigration and Control Act of 1986 limited and tightened border security. However, the law also provided amnesty for immigrants who arrived earlier than 1986 and allowed them to become legal residents. (Immigration and Control Act of 1986) This event lead to the internationalization of the American community. This further opened links towards global relations, it shaped American society in such a way that they can directly create relationships amongst neighboring countries. This paved the way for an easier connection in the global world which made it easier for them to penetrate and dominate international relations. In addition, the end of the cold war became beneficial to the American community as it increased global responses in the Americanization of the world. And thus, the fall of the Soviet Union nonetheless provided a larger array of development and opportunities for political and economic domination around the globe. 1990: The New Globe 1990s was started at the height of Bill Clinton’s leadership. During his administration he focused more on domestic issues rather than following the usual internationalist trend. And during this era, America has experienced a rather powerful economic expansion, with little economic inflation. This economic rise in the country allowed them to decrease public debts and budget deficits. Clinton pushed his leadership towards the independent states of American communities. During his leadership, he passed the North American Free Trade Agreement (NAFTA). The organization of NAFTA linked US closer to Canada and Mexico which provided larger trade opportunities and generated greater jobs (Remarks from President Clinton†¦) These occurrences eventually lead to the strengthening of US economic and political relationship with other allies. This created a world order that is closely linked towards one another. The improved ties between countries made specific changes and opened up better opportunities for their market. The turnouts during this era were important and delicate part of the developments that the US has gone through in the following years. The end of 1990s marked the start of the Bush era which turned out to be an offset for the start of the 19th century. The series of events that took place in the 1990s are still prevalent in the contemporary times, wherein the global community that were started in this decade eventually elevated to form a stronger link in global relations. Hence, the 1990s was a starting point for the current trend of globalization. 2000 and Beyond The events that took place from the 1950s towards the 1990s proved to be benchmarks for the current international trend. The modernization in 1950s, the emancipation of civil rights in 1960s, the economic downfall of 1970s, the influx of international immigrants in the US during the 1980s, and the establishment of the new world order in the 1990s became integral to the emergence of US as they developed to become the international leader and authority based on economic, political and military supremacy. These occurrences are pillars of the economic and political activities of the current US society. The continuing influence of the US over other countries shall prove their supremacy and moral ascendancy in the international relations. The 1990s most importantly had a very distinct impact on the US development and how they were able to gain world power. Globalization as an offspring of the establishment of new world order is the most significant factor in the world domination. The US’ continuing influence in the globalized community shall always prove to be beneficial to their existence. The US policies and impositions towards their allies are so integral that these policies are geared towards further empowerment of their society.   In the future, America is still seen to post political, economic and military supremacy over other countries. Although there are current aggressions against several nations posting ideologies different from that of the Americans, still, the American prevalence is still evident and their allies have been expanding and further growing in strength in the absence of a strong contender that shall challenge their world leadership. References Badger, Tony and Ward, Brian. (1996) The Making Of Martin Luther King And The Civil Rights Movement. Washington Square: New York University. Branch, Taylor. (1988) Parting the Waters: America in the king Years, 1954-1963. New York: Simon and Schuster. Immigration and Control Act of 1986. Retrieved November 16, 2007 from http://www.oig.lsc.gov/legis/irca86.htm Leffler, Melvyn and Painter, David. Ed. (1994) Origins of the Cold War: An International History. London: Routledge. ‘Remarks of President Clinton in Signing of NAFTA† The White House: Office of Press Secretary. (14 September 1993) Retrieved November 16, 2007 from http://www.multied.com/Documents/Clinton/SigningNaFTA.html McKinlay, Alan. (1993) Strategy And The Human Resource : Ford And The Search For Competitive Advantage. Oxford: Blackwell. Nixon Presidency. Retrieved November 16, 2007 from http://nixon.archives.gov/thelife/apolitician/thepresident/index.php How to cite The Past America and Beyond, Essay examples

Research Proposal Accounting and Technology in IT

Question: Discuss about the case study Research Proposal for Accounting and Technology in IT. Answer: Introduction Accounting practices have been running for decades across companies of different sizes and nature in order to measure and manager its financial performance. It ensures that all the financial transactions in context of sales, assets, liabilities and much more follow a standard set of rules and regulations. Conn (1978) stated that accounting is similar to an information system which collects, processes and shares financial data in context of any economic entity. Though growth in information technology (IT) has ushered in many changes across industries, the impact felt across the accounting industry was much noticed. Once considered a monotonous and slow moving industry, accounting practices have undergone some dramatic changes, partially due to the sudden changes in the business ecosystem (Elliott, 1998). Exponential growth in information technology has made palpable impact on the accounting systems, therefore changing the way accounting was performed. It be noted that computers and ot her digital technologies have arguable improved the organizational productivity resulting in effective collaboration of financial information to generate authentic results. Information technology has provided various tools and techniques to identify and pursue economic and business opportunities across industries. (Ballada and Ballada, 2011). As IT has become such an integral part of organizational structure, decisions in context of the IT structure ought to be taken with due recognition to its strategic relevance. Henceforth, IT could be seen emerging as a central component of the transformed economic trade system given the progress in accounting performance (Efendi, Mulig and Smith, 2006). In a simpler form, IT has changed the concept of conventional practices of business and accounting (Hunton, 2002). The most prominent reason of easy adoption of the link between accounting and IT is the popular assumption that IT has become a foundation for accounting data and information to dra w conclusions (Granlund, 2007). Even though a lot of research has gone into traditional accounting practices, the focus now has shifted to the relation between IT and accounting systems. Though its a general observation that technology has changed the accounting processes and management decision making, there has been limited research conducted so far. It is hoped that this research would provide the much desired fodder to stimulate extensive studies to define the association between IT and accounting systems. This paper has been divided into different sections in order to attempt sequential steps to arrive at an appropriate conclusion. The first chapter would discuss the extensive academic literature in context of IT and its role in accounting or financial industry around the world. The second chapter would discuss the research methodology adopted to achieve the research objectives set. The third chapter would involve the discussion over the results found after the analysis of collected research data. The fourth chapter includes conclusion for the research conducted to establish the relation between accounting and IT. The fifth and last chapter elaborates on some recommendations made in order to improve the results of the research. Literature Review Every organization, irrespective of its nature and size, rely on accounting systems to perform its basic financial activities. Accounting in its basic form can be described as a process which involves measuring, categorizing, summarizing data in a specific manner and interpreting results to make important decisions (ICPA, 1953). With the progress made in information system, many transformations could be seen across the accounting and economic structure. Information can be defined as data which has been processed into something conclusive and usable form which has the capacity to eliminate complexity in a specific situation (Senn, 1999). However, information technology (IT) can be defined as the process which involves leveraging electronic technology to achieve the needs for vital information sought by businesses across different organizational levels. It is a lot like a computerized system which stores, processes and disseminate information (Primchard and Cole, 2006). In the early years, all basic financial calculations were done manually but it had many drawbacks with lot of time and energy consumed in complex methods. However, technology introduced some major changes in the traditional accounting systems, thereby simplifying things and improving accessibility to quality information for the organizations. It be noted that financial sector has been most radically affected by the exceptional growth witnessed in IT (Hassan, 2010). Using technology in accounting operations help organizations adopts and executes advanced technological format and assists management to make better decisions on day to day operations (Mancini, Dameri and Bonollo, 2016). There are many accounting information systems developed in order to dig out the actual relevance of the collected and stored financial data. An Accounting Information System (AIS) can be defined as information subsystem operating within an organization, and which collects information from different subsyst ems and mutually shares it with other processing subsystems in the organization (Moscove et al., 1999). It be noted that the primary function of accounting information system (AIS) involves amassing, processing, and exchanging financial data and other relevant information to the stakeholders of an organization as well as internal parties to make effective business decisions. All this perpetual growth in information technology and its impact in the accounting has allowed accountants to make use of new tools based on IT. The aspects that are possibly causing more ripples are the emergence of Enterprise Resources Planning (ERP), IT Governance, Forensic Auditing, logic management systems, cloud computing and much more. Given the complications and challenges of the advanced accounting practices, accountants ought to have technical skills apart from the accounting know how in order to understand their job. As per the the American Institute of Certified Public Accounts (AICPA), requisite knowledge, skills and competencies for an entry-level accountant job now includes wide knowledge of application and integration of IT into accounting systems and financial and managerial practices (Dillon and Kruck, 2004). The ERPs ensure that all the information is centrally located and is disseminated across different departments as and when required to make effective decisio ns for the departments. ERP stimulates positive performance as management gets a complete picture of how information is utilized for effective decision making for business to grow. As technology progresses, it has become more or less imperative that IT has become a detachable part of the accounting industry and in the years to come it is likely to introduce lot many changes. Over the years, Accounting information systems have provided the much desired assistance to businesses in order to help managers resolve problems in the financial department. The major functions of accounting information systems involve the collection, processing and utilization of the same to report on financial matters with the sole intent to take strategic decisions including price, cost and much more. The information extracted from the AIS gives regular updates about the financial events on hourly, daily and weekly basis. It in fact gives a comprehensive picture of the financial events happening during a specific time range and henceforth makes decision making lot easier. There have been many studies conducted in order to determine the impact of the AIS on organizations. The benefits include improved quality of the financial results, enhanced flexibility, effective problem solving, increased productivity, reduced cost and much more. Davis (1989) stated that technology acceptance model (TAM) has contributed to the vast volume of academic literature to improve the understanding about the extensive applications of the AIS. The author formed the TAM framework as part of the contract with IBM Canada in order to ascertain the influence of the computer-based applications in different areas such as image processing, multimedia and pen-based computer so as to draw the attention of the potential investors. The core intent of the model was to explain the behaviour expressed towards the use of computer in order to use it as accounting information systems. Though there has been initial hesitance to accept accounting information systems, eventually they came to realize the real potential and henceforth embraced the new model to extract the most out of the new technology. Also Bergeron (1995) argued over the range of factors such as individual, organizational, cultural and social which shape the behaviour of humans towards the emergence of technology in improving the fund amental accounting practices across organizations. Ever since the origin of the model, it has drawn the attention of academic researchers and other practitioners (Venkatesh, 2003). Johnston et al (2003) argued that the TAM has been elaborated on different aspects as shared by many researchers in order to grow the understanding about it and its extended opportunities for businesses to adopt. Johnson (2003) suggested that from a comprehensive look of the various studies conducted, TAM is coming out to a coveted model in this field and has come in the league of many impactful models such as ecommerce. TAM with its focus on the system design characteristics has come out with wide understanding about the usage of concepts to grasp applications of information systems and its accepted behaviour by users. Nevertheless, this model has provided the much desired motivation to dig this study further to determine legit conclusions and results about the changes observed in the behaviour of people towards the integration of technology in accounting practices. Research objectives: Research report has been formulated in order to determine the following objectives: 1. To determine the competency of technology in improving the current knowledge of accounting practices followed by companies. 2. To determine the advantages and disadvantages of technology in accounting and finance. Research Methodology Research in a basic terminology is a systematically defined process to find relevant information on a specific subject. The research methodology henceforth defines the process or method used in order to identify the hidden information. For this research, interpretive approach would be used to derive relevant conclusions. Interpretive research is different in its form that it creates distinct research design, concept, data analysis and standards of assessment (Bevir and Kedar 2008). Secondary source of information: For the research, vast pool of academic literature would be filtered in order to identify the relevant material to draw legit conclusions for the set research objectives. The secondary material includes academic journals, articles, books, websites and many other authentic source of information to study the role of information technology in accounting practices Results Based on the comprehensive secondary research, it was found that there is insufficient information in context of the influence some of the latest IT developments in the financial accounting field have made. There is arguably no doubt over the importance of IT in accounting practices but this linked has not been thoroughly researched. There are many empirical studies investigating the connection between companies performance and the inclusion of information technology and have found mixed results (Dedrick et al., 2003; Melville et al., 2004). Even there has been no direct relationship established between the amount of investment made and financial performance of an organization (Yongmei et al., 2008). Nevertheless, information technology has improved accounting practices to a great level and there has been ample evidence suggesting the same. Effective utilization of IT resources has ensured that companies manage to gain and manage competitive advantage against the rising competition f rom other companies. In fact, companies are leveraging their financial resources to upgrade to the latest technologies in order to surpass other competing firms. As many remotely performed tasks can be centralized through information technology resources, there can be lot saved in terms of accounting costs (Hurt, 1990). Nickels (2002) stated that a major proportion of companies has reported that computers have made their work easy, thereby allowing managers and other employees to generate financial results and hence make effective decisions. Information technology has introduced flexibility in accounting systems in order to ensure that variations in quantum of financial transactions will not affect the regular operations of companies, and in fact, automatic adjustments would happen. King et al. (1991) stated that IT changed book-into a more comprehensive, authentic, and well-timed process. However, IT failed to provide a more focused and tailored form of system. Carr (1987) argued t hat there are challenges when it comes to defining the requirements of systems when accounting issues grow. Also, there is lack of trained staff available to provide legit training to the staff members in many organizations. As much as it sounds feasible, integrating technology in large organizations, in specific, can be quite taxing. There are times when paid training has to be conducted to gain advance knowledge about specific accounting operations. However, it requires time and money to bridge the gap so that requisite knowledge and skills are learned to get the desired results from the accounting operations through IT software. There are reasonable challenges in terms of security in accounting operations. For instance, installing accounting software necessitates high level of security in order to eliminate any fickle possibility of fraud and embezzlement. However, virtual boundaries make it susceptible to external threat from miscreant sources. As cyber frauds are on rise, there is always a risk attached if the confidential and highly sensitive financial information is unethically accessed. Thus it has become imperative to establish trust and security across the accounting ecosystem to keep the financial system accurate. Most accounting software needs extra software to view reports in other formats such as PDF. In such case, additional cost would have to be borne out to accommodate for the inadequacies or enhanced functionalities. This creates the need to integrate internal auditors in the accounting and financial department to identify and pin down any financial data inaccuracies. In order to prevent the same, high level of accounting software have to be designed and installed to keep a close check of all the financial transactions to make wise decisions in the favor of the organization. Conclusions The impact of advanced information technologies on accounting practices in companies can be felt across all the industries. Before the emergence of this dynamic IT oriented environment, all the accounting and financial calculation was done manually. However, with the introduction of integrated systems including ERP systems and the widespread availability of Internet technology, accounting operations have transformed to a huge extent in most of the organizations around the world. Information technology is crucial in modern business practices, especially in the accounting function. There are many advantages to improve the efficiency and effectiveness of accounting systems as information technology reduces the complexities in accounting and saves lot of time in conducting normal accounting operations and increases the processing and accuracy of financial data for the organizations. It be noted that use of IT applications for accounting purpose has given a huge opportunity to organizatio ns to transform into paperless or virtual office in the years to come. Unfortunately, technology instead of becoming a an asset for accounting practices may become a liability for the organization as there are many risks involved. The more accurate and timely accounting information is provided through software can in fact put the accountability and confidentiality into jeopardy. As most of the accounting data would be stored within software, there are chances of fraudulent activities to be conducted to compromise on the sensitivity of the accounting data. As internet has become ubiquitous, financial transactions have come under scanner of unauthorized access from external sources. Despite the audit trails conducted, its very hard to determine the inappropriate financial transactions. This stimulates risk attached with leakage of accounting data and financial information in the sensitive zone. In other words, over dependency on computers and other accounting software can actually res ult in confidentiality and other fraudulent activities. Also, it would require extra funds to integrate highly secured system in the accounting practices. On the other hand, there are insufficient resources found in most of the organizations to train the staff to operating and integrate information technology systems. With complex accounting software integrated in organizations, extra investment would have to be made to deal with the rising challenges without compromising on the actual accounting functions. As technology is growing at rampant pace, it has become essential that accounting information systems are developed in order to match the rising demand for effective data and information for reaching out at tangible results to be used in business applications. Recommendations The research has given thorough review of the influence information technology has made on accounting practices across industries around the world. Though there are different sides to the inclusion of technology in accounting operations, its important to weigh the long term repercussions. However, there was decent scope to improve the results of the research as there was less time provided to conduct the research. Due to insufficient time to plan and conduct the research, many important aspects of information technology in accounting could not be thoroughly studied. Given the rate at which technology is expanding in different industrial domains, its important that extensive research is conducted in order to get an in-depth insight of the potential of IT in improving the accounting practices. References AICPA information technology center. (2009). Overview of the certified information technology professional credential. Available at: https://www.aicpa.org/Membership/Join/Pages/credentials.aspx [Accessed 15 Jul. 2016]. K. I. Dandago and A. S. Rufai, (2013). Information Technology and Accounting Information System in the Nigerian Banking Industry, Asian Economic and Financial Review, 4(5), pp.655-670. Ballada, W. and Ballada, S. (2011). Basic Accounting, DomDane Publishing, pp. 20. BERGERON, F. and RAYMOND, L. A. R., S. (1995). Fit-in strategic information technology management research An empirical comparison of perspectives, OMEGA The International Journal of Management Science, 29, pp. 125- 142 Carr, J.G., (1987). IT and the Accountant, a Comparative Study, London, Certified Accountant Publications for ACCA. Conn, N. (1978). Objectives of Financial Reporting by Business Enterprises, Statement of Financial Accounting Concepts no. 1. DAVIS, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology, MIS Quart., 11(13), pp. 319-339 Dedrick J. K., Gurbaxani V. and Kraemer, K. (2003). Information technology and economic performance: a critical review of the empirical evidence. ACM Computing surveys. 34(1). Dillon, T. W. and Kruck, S. E. (2004). Management accounting quarterly Business services industry. The emergence of accounting information systems programs. Available at: https://www.linkedin.com/pulse/evolution-technology-accounting-profession-shannon-jantz-cssr-cir [Accessed 15 Jul. 2016]. Efendi, J., Mulig, E.V. and Smith, L.M. (2006). Information technology and systems research published in major accounting academic and professional journals.Journal of Emerging Technologies in Accounting,3(1), pp.117-128. Elliott, R.K. (1998). Who are we as a profession.And what must we become?Journal of Accountancy(February), pp. 81-85. Granlund M. (2007). On the interface between management accounting and modern information technology a literature review and some empirical evidence. Working paper , SSRN. Hassan, K.A.(2010). The impact of information technology on the bank performance (Nigeria in perspectives). Available at: https://Hassan, K.A.(2010). The impact of information technology on the bank performance [Accessed 15 Jul. 2016]. Primchard, J. and G. Cole (2006). Standardization, compatibility and innovations. RAND Journal of Economics, 16(1) Hunton J. E. (2002). Blending information and communication technology with accounting research accounting horizons, 16 (1) Hurt, R.L.(1990). Accounting Information System, McGraw-Hill, Inc., Statement of Accounting Standard. JOHNSON, D. G. (2003). Studying the impact of information technology on the role of the management accountant - A Conceptual Framework and Research method, Management Research, (4), pp. 4- 6. King, M., Lee, R.A., Piper, J.A. and. Whittaker, J. (1991) .Information Technology and the Management Accountant, London, CIMA. Mancini, D., Dameri, R.P. and Bonollo, E. (2016). Looking for Synergies Between Accounting and Information Technologies. In Strengthening Information and Control Systems (pp. 1-12). Springer International Publishing. Melville N., Kraemer K. and Gurbaxani V. (2004). Review: Information technology and organizational performance: an integrative method of IT business value. MIS Quartly. 28(2). Moscove, J., Sinkin, P.and Bagranoff, P. (1999). A theory of interdependent demand for a communication service. Bell Journal of Economics, 5(1). Nickels, W. G. and Mchugh, J. M. (2002). Understanding Business ( 6th Ed)., Boston: McGraw-Hill, Inc. Senn, G. (1999). Adoption of technologies with network effects: An empirical examination of the adoption of automated teller machines. RAND Journal of Economics, 26(3). VENKATESH, V. and DAVIS, F. D. (2003). A Model of the antecedent of perceived ease of use: Development of a Test, Decision Science, 27, pp. 451-481 Yongmei L., Hongjian L. and Junhua H.(2008). IT capability as moderator between IT investment and firm performance. Tsinghua Science and Technology, 13(3).