Cyber Criminals Take Full Advantage Of The Anonymity And...

Cyber criminals take full advantage of the anonymity and secrecy provided by The Onion Router (TOR) networks through the Internet; therefore, attacking the very foundations of our modern information society is very easy. Cyber crime can involve credit card theft, computer viruses, cyberstalking, cyberterrorism, cyber-pornography, Denial of Service attacks, Distributive-Denial of Service Attacks, hacktivism (hacking activism), identity theft, malware, and spam. Law enforcement officials have struggled to keep pace with cyber criminals, who cost the global economy billions annually. Police are attempting to use the same tools cyber criminals use to perpetrate crimes in an effort to prevent those crimes and bring the guilty parties to justice. Cyber fraud refers to any type of deliberate deception for unfair or unlawful gain that occurs online. Due to the complexity of Cyber Fraud today, typically many people will refer to themselves as hacktivists; Anonymous, Blue Tic, and Lizard Squad are great examples. The common types or forms that of this type of fraud discussed today will be distributed Ransomware, Social Engineering (The art of human hacking) which relates back to a computer, and the typical phishing tactics to steal credit and debit card information. The amount annually lost due to cyber crime will be an undefinable number because it is happening under the radar at vast amounts every day. Lastly I will be discussing how this type of fraud is commonly detected, how you

Post Partum Depression Essay - 999 Words

It is a doctors job to inform pregnant women of the changes their bodies will go through in the stages of pregnancy; changes such as tearfulness, irritability, hypochondriasis, sleeplessness, impairment of concentration, isolation and headache. (Andrea Yates) Women are given time off work and are instructed to do minimal physical activities, they do this in the US so that the woman’s body may recover. Recovery takes a long time and there is an 80% chance that post pregnant woman will become diagnosed with depression, which is when a person feels sad or down for a long period of time. But are these women getting all the help they need to recover psychologically from such changes? A woman can feel extremely overwhelmed with a newborn child†¦show more content†¦Postpartum depression is different for many people, it can be minor or it can be severe. In Severe cases woman try to harm themselves or their own children. They can also hallucinate in some cases. As FoxNews states, â€Å"This disease known as postpartum depression needs to be taken seriously because it is a real disease.† In the case of Dena Schlosser, Police arrested her in her home after she called the Page 3 911 Operator informing them that she had cut her 10 month old daughter’s arms off. They found her daughter Margerete half dead in her crib with Schlosser standing over her with a knife in hand. Psychiatrists testified that she had multiple psychotic episodes before the episode with her daughter and Dr. William Reid also testified that people close to Schlosser had missed obvious signs of severe mental illness. (msnbc) The case hinged on whether Schlosser was unable to grasp the wrongfulness of the crime - the Texas standard for insanity – or weather she knew exactly what she was doing. She was said to have had religious hallucinations and severe mood swings, some of the symptoms of postpartum depression. But wasn’t she fully aware of her actions? She was able to pick up her phone and call 911 and tell them exactly what she had done. Was she really insane or did she murder her daughter knowingly? Murder When a woman has Postpartum depression, they can get bad enough toShow MoreRelatedPost Partum Depression Essay901 Words   |  4 PagesPost Partum Depression Unlike the baby blues which affects 70% to 80% of new mothers and does not require prompt medical attention due to its mild nature. Major Post Partum Depression attacks 10% of new mothers and is entirely a beast of a different nature, one that must be reckoned with. The most recent Post Partum case that has rightfully caused a media frenzy is the Andrea Yates case. Yates was the mother of five young children. This past summer Yates held each of her children in aRead MorePost Partum Depression ( Ppd )2298 Words   |  10 PagesPost-Partum Depression (PPD) is the last thing on most mother’s minds during pregnancy and labor. However, for a number women after childbirth, the joy that is expected doesn’t arrive. The joy isn’t there when they bring the baby home, and it continues to evade them well into taking care of the baby. So what happens during such an emotional and delicate time in life? This paper will attempt to delve into the intricacies of PPD and its effec ts on the mother and the family unit. Symptoms, risk factorsRead MorePostpartum Depression : Post Partum Depression1599 Words   |  7 Pageswhat could cause a mother to murder her own children. Two words became a significant part of her legal team’s defense: â€Å"postpartum depression† (Cohen). A public dialogue was opened and the issue of postpartum depression saw a significant shift in awareness. This new era of enlightenment would be considerably different from the earlier history of post-partum depression and some of the shame that surrounded it. Beyond Andrea Yates, other women have increased the prominence of the mental disorder inRead MorePost Partum Depression : A Depression That Occurs After Childbirth1406 Words   |  6 PagesSimply defined Post partum depression is a depression that occurs after childbirth. Post-partum depression or PPD can be experienced by not only the new mother but the partner and new born as well. However given the high rate in which it affects the partner, the availability of resources that can be used to resolve PPD is very low. There is also a substantial lack of knowledge about PPD and its effects of the new father; this lack of information often leads to negative stigmas and judgment. AlthoughRead MoreEfficacy Of The Intervention : Post Partum Depression1522 Words   |  7 PagesEfficacy of the intervention Post partum depression can begin two weeks to couple months after delivery for a woman. It is also referred to as â€Å"the baby blues,† a feeling of stress, sadness, anxiety, loneness, and tiredness following the child’s birth (American Psychological Association [APA], 2016). As critical as it could be for the mother, post partum depression has long term consequences on the development of the child. It does not only impact the mother in providing care for the newborn, itRead MoreHome Based Interventions For Post Partum Depression2004 Words   |  9 PagesAssignment 3: Home based interventions for post partum depression Our citation for the systematic review is APA . The researchers in this review are looking at home based interventions for post partum depression because of the numerous in home programs that are now established for mothers for prenatal care or before they give birth (Leis, Mendelson, Tandon, Perry, 2009). Post partum depression is a form of depression new mothers can be affected by after giving birth; this makes them less likelyRead MoreThe Yellow Wallpaper: A Look Into Post-Partum Depression1061 Words   |  5 PagesCharlotte Perkins Gilman’s story, The Yellow Wallpaper, portrays the life and mind of a woman suffering from post-partum depression in the late eighteenth century. Gilman uses setting to strengthen the impact of her story by allowing the distant country mansion symbolize the loneliness of her narrator, Jane. Gilman also uses flat characters to enhance the depth of Jane’s thoughts; however, Gilman’s use of narrative technique impacts her story the most. In The Yellow Wallpaper, Charlotte Perkins GilmanRead MoreThe Effect Of A Home Based Exercise Intervention On Postnatal Depression And Fatigue1650 Words   |  7 PagesThe purpose of this paper is present a synopsis of the article titled, The Effect of a Home-Based Exercise Intervention on Postnatal Depression and Fatigue: A Randomized Control Trial. This synopsis addresses the following items: purpose or objective, background, primary independent and dependent variables, main findings of the literature review, methods, statistical tests used and rationale for each, primary outcomes, results or findings, conclusions, and evidence rating using the SORT and GRADERead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman885 Words   |  4 Pagesstruggle with what was most likely post-partum depression. As the story progresses, one can see that she is not receiving proper treatment for her depression and thus it is getting worse. Gilman uses the wallpaper and what she sees in it to symbolize her desire to escape her depression and the controlling nature of the patriarchal society of the twentieth century. The story shows an inside look into the thoughts and feelings of a person with a mental illness such as depression. Gilman also uses symbolismRead MoreHealth Promotion Strategies Used By Nurses As Guidance For Assessment And Alleviation Of Risk Factor For Diseases Essay1471 Words   |  6 Pagescare makes the women more vulnerable to depression(Fahey Shenessa,2013) .The maternal health nurses provides effective strategies to cope with depression with the goal of achieving optimal health . Nurses help women through teaching how to effectively mobilize social support, gaining self-efficacy, positive coping skills and setting realistic goals and expectation to treat depression during post-partum (Kuosemanen Kumpuniemi,2010). As we know that depression leads to all other complications such

The Limitations of the Freedom of Speech Free Essays

Does the First Amendment mean anyone can say anything at any time? No. The Supreme Court has rejected an interpretation of speech without limits. Because the First Amendment has such strong language, we begin with the presumption that speech is protected. We will write a custom essay sample on The Limitations of the Freedom of Speech or any similar topic only for you Order Now Over the years, the courts have decided that a few other public interests — for example, national security, justice or personal safety — override freedom of speech. There are no simple rules for determining when speech should be limited, but there are some general tests that help. Clear and Present Danger Will this act of speech create a dangerous situation? The First Amendment does not protect statements that are uttered to provoke violence or incite illegal action. Justice Holmes, speaking for the unanimous Supreme Court, stated, â€Å"The question in every case is whether the words used are used in such circumstances and are of such a nature as to create a clear and present danger that they will bring about the substantive evils that Congress has a right to prevent. Fighting Words Was something said face-to-face that would incite immediate violence? In  Chaplinsky v. New Hampshire, the Supreme Court stated that the â€Å"English language has a number of words and expressions which by general consent [are] ‘fighting words’ when said without a disarming smile. †¦ Such words, as ordinary men know, are likely to cause a fight. The court determined that the New Hampshire statute in question â€Å"did no more than prohibit the face-to-face words plainly likely to cause a breach of the peace by the addressee, words whose speaking constitute a breach of the peace by the speaker — including ‘classical fighting words,’ words in current use less ‘classical’ but equally likely to cause violence, and other disorderly words, including profanity, obscenity and threats. † Jurisdictions may write statutes to punish verbal acts if the statutes are â€Å"carefully drawn so as not unduly to impair liberty of expression. Also see  What is the Fighting Words Doctrine? Libel and Slander Was the statement false, or put in a context that makes true statements misleading? You do not have a constitutional right to tell lies that damage or defame the reputation of a person or organization. Obscenity In June 1973 in  Miller v. California, the Supreme Court held in a 5-to-4 decision that obscene materials do not enjoy First Amendment protection. In  Miller v. California  (1973), the court refin ed the definition of â€Å"obscenity† established in  Roth v. United States  (1957). It also rejected the â€Å"utterly without redeeming social value† test of  Memoirs v. Massachusetts. In the three-part Miller test, three questions must receive affirmative responses for material to be considered â€Å"obscene†: 1. Would the average person, applying the contemporary community standards, viewing the work as a whole, find the work appeals to the prurient interest? 2. Does the work depict or describe sexual conduct in a patently offensive way? 3. Does the work taken as a whole lack serious literary, artistic, political, or scientific value? One must distinguish â€Å"obscene† material, speech not protected by the First Amendment, from â€Å"indecent† material, speech protected for adults but not for children. The Supreme Court also ruled that â€Å"higher standards† may be established to protect minors from exposure to indecent material over the airwaves. In  FCC v. Pacifica Foundation  Ã‚  the court â€Å"recognized an interest in protecting minors from exposure to vulgar and offensive spoken language. Conflict with Other Legitimate Social or Governmental Interests Does the speech conflict with other compelling interests? For example, in times of war, there may be reasons to restrict First Amendment rights because of conflicts with national security. To ensure a fair trial without disclosure of prejudicial information before or during a trial, a judge may place a â€Å"gag† order on participa nts in the trial, including attorneys. Placing prior restraint upon the media usually is unconstitutional. In  Nebraska Press Association v. Stuart  (1976),  the Supreme Court established three criteria that must be met before a judge can issue a gag order and restrain the media during a trial. Time, Place, and Manner These regulations of expression are content-neutral. A question to ask: Did the expression occur at a time or place, or did the speaker use a method of communicating, that interferes with a legitimate government interest? For example, distribution of information should not impede the flow of traffic or create excessive noise levels at certain times and in certain places. How to cite The Limitations of the Freedom of Speech, Essay examples

Inventory Issues in DbSchenker Samples †MyAssignmenthelp.com

Question: Discuss about the Inventory Issues in DbSchenker. Answer: Introduction Inventory is among the most important sources of revenue for DB Schenker Sydney. This is because the inventory of a company is equal to the profit, so an accurate accounting of product and services in the stock and inventory can have a significant impact on DB Schenker. Bad inventory has damaging effects on the DB Schenker which include poor customer services. Lack of proper inventory can lead to delayed delivery of products and services to customers (Christopher, 2016). Poor inventory can also lead some part of the product missing when delivered to the client due to lack of proper checking of the inventory before making shipments of the product. This dramatically affects the trust of the customers, and they start disappearing. DB Schenker should track its inventory to ensure that they are in a position to fulfill the customer order at the right time. However, poor planning can cost a company a lot of money. Problem statement The main problem with DB Schenker Company is corruption. The company management top executive staff are corrupt they are fond of bribing the local customs officials. According to a recent research a railway company had reported DB Schenker to the court over corrupt cases before any official investigation had to start in which they had to pay a lot of money as the penalty of their corrupt cases. By so doing the company is incurring a lot of losses. To cover this loss, the company top official who is in most cases involved in the corruption action have to overwork their junior employees. The employees are not paid nicely, and the working condition in the organization is poor (Christopher, 2016). Hardworking employees are not motivated by giving them incentives which have led to the poor production of product and services. This corrupt issue has led to the company making shipment to Ford Company by not handling money directly to the customs officers, but instead, DB Schenker involves a Russian agency which allows rapid flow of shipments to the Ford Company (Christopher, 2016). The main aim of stating the problem statement is to be able to come up with solution or action which can be taken to end the problem faced by DB Schenker Company. This is by taking some precaution measures towards those who are involved in the corrupt action as well as mistreating employees by overworking them and not giving hardworking employees incentives which motivates them and leads to increment in production. Objectives The main purpose of the project is to eliminate corruption and bribery in the DB Schenker Company which can lead to great loss of capital. To achieve this objective, the Company employees have to be educated on the negative effects of corruption from the individual level to the society at large. Top staff members of the DB SchenkerCompany must be aware that they can be taken to court in case they are found guilty of corruption cases (Wisner, Tan Leong, 2014). Cases, whereby junior employees are overworked by their seniors to cover their corrupt actions, should come to a culmination. Another significant objective of the project is to eliminate poor planning in DB Schenker Company by integrating a few solutions to the workflow. The company can suggest an automatic inventory management system which keeps track of all the shipments that are done and can show where you have gone wrong. Sources of secondary data The main source of data for the project was the DB Schenker Company database which provided a lot of information about the inventory issues and some problems which the company is facing. Information about the different shipments that the company has made to the different organization and the financial documents and information involved (Jacobs, Chase Lummus, 2014). Some important reports such as finance committee reports which are of great significance were collected from committee and commissions. Information about the ranking of the DB Schenker in the globe and the product and services that they offer as well as the quality of their product was collected from newspapers and magazines. Methodology. Theory of constraints (TOC) was used to address the inventory issues which are affecting the DB Schenker Company. Dynamic buffer technology together with LEAN pull replenishment approach in the TOC is used to manage the inventory level efficiently. TOC dynamic buffer has helped greatly to set and adjust the appropriate stock levels for each item in their respective locations using inventory state levels instead of using forecasting (Stadtler, 2015). This simple method has been able to solve the issues accompanied by forecasting such as unpredictable forecasting errors and inadequate planning information for new products which have no history. TOC states that the inventory level should change if the demand for the product change and in cases where unreliable supplies occur. References Christopher, M. (2016).Logistics supply chain management. Pearson UK. Jacobs, F. R., Chase, R. B., Lummus, R. R. (2014).Operations and supply chain management(pp. 533-535). New York, NY: McGraw-Hill/Irwin. Stadtler, H. (2015). Supply chain management: An overview. InSupply chain management and advanced planning(pp. 3-28). Springer, Berlin, Heidelberg. Wisner, J. D., Tan, K. C., Leong, G. K. (2014).Principles of supply chain management: A balanced approach. Cengage Learning.

The Golden Bough Review Essay Example

The Golden Bough Review Paper Essay on The Golden Bough The impressive scale of the work done by the author of the work, I certainly difficult, or rather impossible to do, objectively evaluate, but a collection of customs, traditions certainly striking, if only by the fact that hardly fit in the head. And quite strictly and skillfully all chosen as general as possible in such a shaky substance as the development of human errors. Logical constructions often of course quite fragile and unreliable, not least because, as itself the source material is as follows. But still probably not lost much meaning and value so far. Especially because some things in general are fairly obvious, say borrowing Religious practices of the pagan, magic rituals, their gradual smoothing. Even such a simple analogy, as the winter solstice Christmas still do not come to mind, if you do not think about it. Also interesting are the explanations of magical rites and therefore their future rebirth. Much sinks in the head constant mention that this is such a ritual exi sted out there somewhere until the early 19th century, or to the middle of the 18th century, as if thats New Era took and licked all the generation of antiquity, perhaps the matter is that urbanization, mechanization or something else? another Frazer have suggested that if all this energy following the ceremonies, all sacrificed and so on, send a useful direction, look to mankind stepped much faster, thats just the question is where it would ushagalo? Perhaps, without such a long period of wandering in the dark, and it would be impossible to develop a modern science? And how can you compare all who know him, and suddenly primitive people were happier and with his clear, though strangely magical world for the modern man? Moreover, that modern myths are often much more frightening and dangerous, even if massive expansion of its influence, do not forget about these things We will write a custom essay sample on The Golden Bough Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Golden Bough Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Golden Bough Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The author often if something does not finish, omits any conclusions, details, so downright felt upon him the hand of the censor, but all the same for every religion of the world comes a picture is not the most complacent, because too is the nature of their external components intertwined with ancient customs. Here only there is still the impression that often Frazer himself suffers from errors of ancient savages, adjusting the facts under the hypothesis that these jumps that here in Rome was like this, but in Mexico, in principle, is similar, although not quite the same, but it can be concluded, that means in Rome at the same time meant the same thing as in Mexico, somehow at once evoke a sense of protest it was too all not strictly. So of course right to take all that is written does not follow, but one must wonder if desired and possible. What is in our minds, habits, occupations necessary and important for ourselves, and that brought from outside, often from far-distant times? ..

Free Essays on Election

This year’s election was the first election that I participated in. I watched the debates (or at least read the transcript from them), and I also voted. I have mixed feelings about how the election turned out. Being a Democrat, I did not vote for George W. Bush, however, he was elected to serve his last four years in office. I am concerned for our economy. Before Bush was elected, our stock market was performing the best it ever has, jobs weren’t scarce, and we certainly were not about to go to war. Bush has put so much money into this war with Iraq, and not enough has gone to things a little more close to home, for example, the issue concerning Social Security. When I retire, there may be no Social Security left but all Bush cares about is the â€Å"War on Terrorism†. Another thing that concerns me has to do with the whole gay rights and pro-choice issue. Bush is against gay marriages and a woman’s right to choose to have an abortion. I am a pro-choice advocate, and I think it is important to have the right to choose. There are situations where a female should have that right. I’m not suggesting that Bush should support abortions, but he shouldn’t try and do away with them completely. I don’t think that abortions should be used as a method of birth control, but if a female doesn’t feel that having the baby would be in the best interest for her and the unborn child, she deserves the right to choose what to do with her body, so long as it is within the first trimester. Regarding gay marriages, I just don’t see the big deal with letting gay people get married. I would say that I do not necessarily agree with letting them marry in a church, but if two people love each other and want to get married, then they should certainly have the right to do that. The bible says the sacrament of marriage is intended for procreation, and therefore same-sex marriage would go against what the bible says. But many gay pe... Free Essays on Election Free Essays on Election This year’s election was the first election that I participated in. I watched the debates (or at least read the transcript from them), and I also voted. I have mixed feelings about how the election turned out. Being a Democrat, I did not vote for George W. Bush, however, he was elected to serve his last four years in office. I am concerned for our economy. Before Bush was elected, our stock market was performing the best it ever has, jobs weren’t scarce, and we certainly were not about to go to war. Bush has put so much money into this war with Iraq, and not enough has gone to things a little more close to home, for example, the issue concerning Social Security. When I retire, there may be no Social Security left but all Bush cares about is the â€Å"War on Terrorism†. Another thing that concerns me has to do with the whole gay rights and pro-choice issue. Bush is against gay marriages and a woman’s right to choose to have an abortion. I am a pro-choice advocate, and I think it is important to have the right to choose. There are situations where a female should have that right. I’m not suggesting that Bush should support abortions, but he shouldn’t try and do away with them completely. I don’t think that abortions should be used as a method of birth control, but if a female doesn’t feel that having the baby would be in the best interest for her and the unborn child, she deserves the right to choose what to do with her body, so long as it is within the first trimester. Regarding gay marriages, I just don’t see the big deal with letting gay people get married. I would say that I do not necessarily agree with letting them marry in a church, but if two people love each other and want to get married, then they should certainly have the right to do that. The bible says the sacrament of marriage is intended for procreation, and therefore same-sex marriage would go against what the bible says. But many gay pe...

Graduation Speech Essay Example | Topics and Well Written Essays - 250 words

Graduation Speech - Essay Example Effective planning is my greatest strength, and the one I shall rely on to manage my time and complete the MBA successfully at the university. My knowledge of elements of effective planning and experience in implementing the elements establishes the strength. I will particularly rely on advice from friends who have completed MBA programs and from the institution’s faculty for knowledge on scope of the program. I will then analyze anticipated learning environment and identify my specific needs for the MBA. I will then identify motivation factors and be strategic in my planning for the program, based Cowher and Dickson’s concept of effective planning (2009). I will develop a grand plan and mini plans for every course unit. I will use my MBA, after graduating, for long term and short term objectives. The immediate application of the qualification will be to secure a job that will help me gain professional experience and develop my career. Long-term applications will be establishment and management of my private consultancy firm, and attainment of a social position that will help me engage in social responsibility. These will also have positive effects on the university’s image, as a stakeholder to social responsibility through efforts of its

Integrated And Interdependent Global Economy Essay

Integrated And Interdependent Global Economy - Essay Example This report declares that though globalization has succeeded in making the people aware of the need of collective growth, still political problems, terrorism, internal agitations and political concerns have retarded the progress of collective economic growth. Most of the left parties all over the world are still looking suspiciously at the interdependence of economies since they are afraid of some kind of a hidden agenda in this concept by the capitalist countries. They believe that globalization and liberalization policies are implemented by these capitalist countries in order to exploit the wealth of poor countries. But in reality the China like socialist countries were blessed immensely by globalization compared to capitalist countries like America and Britain. As countries become increasingly interdependent, we must all turn our attention toward further integrating economies and making the benefits of growth inclusive, so that nobody is left behind. The end of cold war era though helped super powers to concentrate more on economic terms, increased terrorism and conflicts between countries definitely retarded the growth towards an economically prosperous world. This paper makes a conclusion that Interdependence of economy and economic integration is a subject still at its early stages of development. Though theoretically economic integration or economic interdependence concepts are believed to be the best solution for the economic development of the world as a whole, it needs to be studied more based on practical experiences in future.

Anthropology Essay Example | Topics and Well Written Essays - 250 words - 4

Anthropology - Essay Example Results, that Mulling et al (85) consider as being indicative of their method of research, and which would likely to have been different within a more traditional epidemiological study, indicate that different social structures in terms of class and profession (i.e. head of household), in other words pre-existing causal links to stress, impact on the degree of chronic stress evident. Furthermore, the results show that the pre-existing links to stress initiate from concerns to do with housing, health care, social support and economics, as well as their general living environment. Mulling et al (90) further purport that pregnancy serves as a mechanism to increase those stress levels even further. The study also reveals that the kind of support these women receive from social support networks differs in relation to their social class; for example the causes of stress differ between low and middle income women. This study adopts an intersectional approach to the research by considering gender and racial inequalities of African American women in Harlem, as stemming from other social categories such as class, and showing how it affects those women in different ways. Mullings, L., AlakaWali, Mclean, D., Mitchell, J. Prince Sabiyha, Thomas, D. & Tovar, P. â€Å"Qualitative methodologies and Community Participation in Examining Reproductive Experiences: The Harlem Birth Right Project†. Maternal and Child Health Journal, 5.2 (2001):

Factors that influenced the change in management accounting

Factors that influenced the change in management accounting This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management accounting. This provides a background for discussion of the traditional role of management accountant. Finally, a review of all the factors that may influence on the role and promoted the change of the role are explored. 2.1 Accounting Accounting is a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by the users of the information (Wallace, 1997, p.220) The history of accountancy has progressed in combination with civilisation and commerce. The literature provides evidence that Paciolo in 1494 founded the concept of accounting by publication of Summa de Arithmetica. He presented accounting in methodical form that became a science later on. The definition suggests that accounting is about providing economic information to others and it relates to the financial or economic activities of the organisation. Accounting information is identified and measured by the way of a set of accounts or double-entry bookkeeping. 2.1.1 Management accounting Management accounting is that part of accounting which provides decision making information to managers for use in planning and controlling operations (Seal at all, 2006). The term of management accounting is defined by numbers of authors (Shank, 1989, Back-Hock, 1992, Nanni at all, 1992) in that management accounting provides information to develop performance measures and includes all planning and monitoring in an organisation. Simon et al., (1954), cited by Jarvenpaa (2007) described the role as the traditional role of management accounting. The role was an operational scorekeeping where accounting information was used to satisfy the organisations reporting obligation. 2.1.2 The rise and fall of management accounting The arrival of Johnson and Kaplans publication Relevant Lost: The rise and fall of management accounting (1987) plays an important role in the direction that teaching and research may adopt in the near future. JK states that the decline of management accounting began in the 1920s when most of the management accounting techniques known today were practically developed. According to JK the fall of management accounting was mainly due to the ever-increasing cost of implementing a detailed and efficient internal product cost system. JK argued that management accounting techniques had not change since 1920s. Up to 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury, 2003). Since 1980s many organisations have changed and adapted new techniques. Organisational change had an impact on management accounting change. Cost allocation has been the most debated topic in man acc. Up to the 1960s standard costing was promoted by academic and professional organisations and was viewed as the key management accounting tool in cost control (Bailey, 2006). According to Allott (2000) the post war area was characterised by rational expectations about human behaviour and beliefs in linear progress, upward mobility and equal opportunity. The 1970s brought new changes to management accounting and standard costing relevance that began to focus more on efficiency . In the large organisations the accountability of standard costing was questioned. Robert S. Kaplan in his Accounting Review argued that cost accounting was developed between 1850 and 1915. He argued that up to 50s big corporations used cost oriented techniques (Knortz, 1990) but then they started to focus more on consumers and their role in a business. Due to changes in manufacturing and business environment, volume based costing is no longer appropriate because direct labour and material expenses no longer dominate product costs. In response to this issue activity based costing system was introduced that brought huge success to Japanese management accounting (Ezzamel, 1994). Each organisation must also consider the cultural and social setting before any alterations to the ABC are successful (Lowry, 1993, Ezzamel, 1994, Otley, 2008). In summary, the change of management accounting outlined by Johnson and Kaplan (1987) seem to be across management accounting literature (Otley, 1985, Noreen, 1987, Drucker, 1990, Ezzamel, 1994, Fry et al., 1998, Otley,2008). Jonson and Kaplan did raise important question about management accounting and helped organisations to re-evaluate the importance of having an accurate management accounting system. 2.2 Traditional role The concept of accountant was introduced in Italy around the eleventh century. At the same time the first society of accountants was establish here in Italy. In 1669 every accountant must be a member of the college before being allowed to practice (Woolf, 1986, p.162). 2.2.1 The typical stereotype The traditional role of accountant is often called the bean counter stereotype. Holland (1973) develops a theory on this subject. He classifies people into six categories. The accountant relates to the conventional type giving an overall good impression, decent, dealing with computations in the organisational and business field. He linked the work that accountant does to the type of person the accountant is. The close link was found by Bougen (1994, p.321) using various personal characteristics and different tasks. The stereotypical accountant was defined based on the tasks carried out. 2.2.2 The Bookkeeper/Traditional Management Accountant The old inaccurate image of stereotype was seen as quiet, boring and without original thoughts. The study on this negative image by Beardslee and ODowd (1962) was seen the accountant as a Victorian bookkeeper spending most of the time at the desk and on a ledger without contact with the outside world. Simon (1954) in his studies classified the role as scorekeeping, problem solving role and attention directing. According to Friedman and Lyne (1997) the scorekeeping focuses on compliance reporting and attention directing focuses on control issues. The problems solving role associated with decision-making and providing managers with relevant information. Feeney and Pierce (2007) stated that their role did not relate to the business, had lack of creativity and very limited level of decisions. Accountants were involved in working with budgeting, variance analysis and traditional accounting. Over the past 30 years management accountant had a clear but narrow view that management accounting information could help to improve profitability. They believed that managers from other departments did not understand the importance of accounting information and all available date they held in the accounting systems. At that time, management accountants were proved of their role and be able to educate their non-financial managers about the benefits of using this management accountants were traditionally seen as an independent person who had narrow knowledge how management accounting information could improve profitability and efficiency of the organisation. Nanni et al (1992) point out that traditional management accountants have tended to focus on a product-oriented rather than a process-oriented performances. There is some evidence that accountants have had little interests in any organisational changes even they had skills to bring some changes. For example, it was accountants who insisted on the implementation an activity-based costing system (Foster and Gupta, 1989) or product life-cycle costing system. 2.2.3 Accounting lag Johnson and Kaplan (1987) criticised management accountant for their inability to innovations and this was viewed as an accounting lag .Kaplan (1984) in his study about accounting lag proposed that accountants should develop a research strategy to meet new demands for planning and control information. He suggested that there was little innovation since 1920. Accounting lag need to be minimized to keep accounting information relevant to all changes occurring over time. 2. 3 Pressures for Changes The literature identifies some relevant factors that impact on the role of management accountants including: 2.3.1 Advances in Manufacturing and Globalisation Companies have invested heavily in new manufacturing technology such as computer aided manufacturing (CAM), Computer Aided Design (CAD), and flexible manufacturing systems (FMS) (Buggerman and Siagmulder) The new manufacturing technologies have impacted on traditional managing accounting systems and !Consequently it is argued that management accounting systems have to change when manufacturing systems change With respect to product costing and overhead costs, tracking thousands of individual products can be overwhelming. Traditionally, Labour hours were used as a basis for an overhead allocation. It is perhaps less suited as products made through automation would be charged an insufficient overhead rate. The competitive pressure on firms and the shift in many industry sectors from cost led pricing to price-led costing (Nixon, 1998) and globalization are just some of the many factors that are influencing the escalating expenditure on RD and New Product Development that most companies must now incur. 2.3.2Competition Pre 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury 2003) However manufacturing companies were open to sever pressure from competition from oversees competitors that offered high quality products at low prices. To be successful in competition against these companies they had to advance and adopt to change and find a competitive weapon to compete against world class manufacturing companies. As a result of highly competitive market, consumers expectations, changes in tastes and attitudes, companies must now have the flexibility to cope with consumer demands for greater variety and improvements, shorter life cycles etc. 2.3.3 Advances in manufacturing technology Evolution of management accounting information technologies and ERP systems in particular have been a fundamental catalyst in I.T. change and traditional management accounting techniques have had to keep in line and pace with these rapid advancements. ERP can have significant implications for management accountants. As noted by Granlund and Malmi (2003) the link to management accounting appears important since one set of benefits from integrated systems is assumed to flow from easy and fast access to operational data, management accounting being essential for conveying such data in a managerial relevant and usable form. Also when major scale changes regarding information systems occur, logic of accounting becomes exposed to evaluation and possible changes. As ERP is a totally integrated information system it merges together all data from manufacturing department to sales division and the integrated data flows immediately through the system(). As a consequence of this integration accountants have had to learn to work with this new system, and to look at the business as a process rather than in divisions which has led to more team work and greater cross functional communication and co-operation. On the other hand there is evidence suggesting the accounting professionals are developing a broader role for themselves. Accountants are becoming less in charge of data gathering and more data interpretation and consulting kind of work. ERP has eliminated several number crunching assignments as its already done by the system thus leaving more time for accountants to expand their capabilities. Their role can be enhanced by becoming advisors and internal consultants to other managers. With the implementation and running of ERP systems accountants have gained a more active role in the maintenance and management of the IT area and eroding into activities and responsibilities typical of the I.T. area. Caglio (2003) states that As a consequence of the intro of ERP systems, accountants have experienced a phenomenon of Hybridization deriving from their set of practices and legitimized competencies 2.3.4 Changes in organisation structure Changes in manufacturing technology, globalisation and fierce competition have lead to changes in the structure of the organisation. Companies have focus on downsizing, delay ring management activities and outsourcing support services. Technology advances in flexible manufacturing robotics automated production and computerised engineering and planning are affecting the markets raising the quality of products and services while lowering and eliminating stock levels (Baily 2006) Conclusion Chapter 3 3.1 Change is a contextual process Burns and Vaivio (2001) described change as a complex and contextual process. They introduced three perspectives on change. The first perspective explores the idea that what sometimes appears to be change, may not actually be the change (DCU thesis). Change could be an illusion or kind of organizational mirage and often can be seen as positive phenomenon. But sometimes management accounting change could lead to substantial problems such as unforeseen conflict (Malmi, 1997; Kasurinen, 1999; Granlund, 2001). The second perspective provides a debate about the logic of change. Any changes including management accounting change is not planned, but is viewed as a part of reality and neutral activity. The final perspective point out that management accounting can be viewed as phenomenon. Therefore change may be presented as a centrally driven effort where the management plays an important role. For example in the case of mergers and acquisitions occurring, new rules will be introduced and/or modified. This can happen deliberately or unconsciously. Deliberate changes could occur due to resistance within the acquired organisation (Burns and Scapens 2000) Changes may be unconscious when rules are simply misunderstood or are inappropriate to the circumstances. 3.2 Management accounting change Management accounting change has become an increasingly popular focus for research in management accounting in 1990s due to implementation of activity-based costing( Innes and Mitchell, 1990), activity-based cost management ( Friedman and Lyne, 1995), life cycle costing (Shields and Young, 1991) and target costing (e.g. Dutton and Ferguson, 1996). Recent research has debated whether management accounting has changed, has not changed or should be changed. (Burns and Scapens 2000) Whether management accounting has changed or not, that the environment in which management accountants operate certainly has changed with advances in information technology, change in organisation structure and stiffer competitive markets. The understanding of management accounting change constitutes much more than the selection of what may be perceived as being optimal accounting systems and techniques, followed by a technical process of implementation. (Burns et al book) Selecting and using the correct management accounting techniques and the technical aspects of performance are important, but there are also behavioural and cultural issues to be understood in relation to change implementation and change management. The main focus on management accounting change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles. Burns (1999) suggest that many organisations have routines in place and new changes introduced will lead to the change of the nature of the organisation. In the early 1980s a project, called the Production Cost Control Project was set up to improve the flow of acc info in Omega Plc. The project had failed because the operating managers saw the business in terms of producing-based meanings and routines. The divisional accountants viewed the business as financial term and regarded PCCP as a means of introducing accounting-based routines. Sulaiman and Mitchell (2005) carried out study on management accounting change in Malaysian manufacturing companies. After gathering all information a four types of change had occurred. The two types occurred due to new technique introduction and two concerned existing management accounting modification. The research found that management accountant classified the level of management accounting change into five generalised components. 3.3 Institutional theory 3.3.1 Institution Institutional theory is a theoretical framework that became more relevant in research of management accounting change. In accepting this theory there is no universally agreed definition of an institution. Scott (1995) describes instutions are social structures that have attained a high degree of resilience Burns and Scapens (19990 defined institution as a way of action of commonness which is surrounded in the habits of a group of people. 3.3.2 Institutional framework as a rules and routines concept Development of the framework began by looking at the way in which order is achieved through rules and routines. The framework perceive management accounting to be a rules and routines constituted by established habits. (Kim Soin, 2002). Hodgson (1993) defined habits as self-actualizing dispositions or tendencies to engage in previously adopted form of action. Habit is a personal action where routines involve group of people as components of institution. Routines play an important role in an organisation in which management accounting was viewed as a rule concept where management accountant performed routine tasks. Rules may be became implemented through the establishment of routines and vice versa. Therefore the reproduction of roles and routine will persist over time and the routines of management accountants may be changed. The process of change may develop new routines which over time could be institutionalised. In the organisation routines can be adapted very quickly over the time. Human behaviour in the organisation is based on repeating actions to comply with rules and routines as they provide an organisational memory and represent the basis for the development of the behaviour (Kim Soin, 2002). Guerreiro, R at al (2006) used habit, routines and institutions to illustrate how accounting practices can turn from habit to institutions through routines. They concluded that all institutions are structured on the basis of take-for-granted habits and routines, succeed during a certain period and are realised in a form of normative rules. 3.3.3 Taken for granted According to Scapens (2006) organisations react more slowly to changes than individuals as they removed form every day activities in some way. He observed that over time, management accounting can contain a structure that shows the way organisations thinking and acting which is widely taken for granted. Management accountants were viewed as routine features in the organisation and they simply taken for granted as the way things are. Some researches of institutionalism criticised the framework as it overplays its emphasis on constancy at the expense of focusing on institutional change. Quattrone and Hopper (2001) explained how management accounting can be influenced by an organisation or by individuals. Individualism argues that an organisation changes when individual actions modify the organisation. They introduced the concept of drift for constructions of accounting change. The authors replaced the word change with world drift. Quattrone and Hopper (2001) choose drift as to represent accounting change as incomplete attempts at organising and emphasise that human elements that situate accounting change is not a harbour to the change. They argued that accounting change was also promoted by technical and inscribed elements. In a recent study of change in management accounting Busco at all (2007) organised the notion of change within key dimensions. The key dimensions were evaluated in terms of the ratio and forms of change as well as evaluation over space and time of change. They carried out a case study to investigate those key dimensions in the Middle-East Gas and Oil Company (MEGOC) as a large corporation operating in the oil and gas industry. They found that change can only happen due to incompleteness that exists within an organisation. Busco at all (2007) concluded that management accounting change is a theoretical space which, possibly more than many others in management and organizational studies, intersects and interacts with the broader knowledge area of the social sciences, sociology and philosophy of knowledge and science and technology studies Conclusion Chapter 4 4.1 Management accountant as hybrid accountant The term hybrid accountant emerged in the literature from around 1995 as its role was focused on product stream. Burns and Baldvinsdottir (2005) studied a concept of new role of management accountant as hybrid accountant by examining a multinational pharmaceutical company in the manufacturing division. Their study found that the number of hybrid accountants increase with development of team relationship building while routine accounting role disappearing. Two types of hybrid accountant were found from their study: finance manager and finance analyst were the finance manager was involved in strategic issues and the finance analyst was involved with day to day activities. According to Miller et al (2007) hybrid is defined as new phenomena produced out of two or more elements normally found separately. The discussion in the literature around hybrid accountant has developed in business partner direction. 4.2 Business partner role It has been noted in the literature that management accountant have become more and more involved in business processes (Sathe, 1982, Keating and Joblonsky) and have demonstrated a strong business understanding (Feeney, 2007, Burns at all, 1999). Hopper (1980) found that principal task of accountants was to act in a service role rather than a bookkeeper. He found that majority described their lore as the service role and only few called themselves as the bookkeeper and preferred the management accounting tasks to be centralised. Grnalund and Lukka(1998) presented the transformation from bean counter to business-orientated management accountant position. The transformation occurred with the increasing decentralization of the management accounting function. They concluded that those two roles are very different and a person can not act in both roles. Some evidence emerging in the literature that transformation of management accountants to business partner started at the top by the busi ness and profit centre managers became more depended on accountants. Managers used their help as the guidance to run their business (Siegel, 2003) and they expect from accountants a better business understanding and more flexibility (Pierce and ODea, 2003). Burns and Baldvinsdottir (2005) concluded that it is necessary for management accountants to have a broad range of business skills with their basic technical skills. 4.3 Professional skills of management accountant ( subheading needed) As processes have changed and accounting has adapted over time to meet the needs of ever changing business, management accountants have been required to change their skills. (Fleming 1999) They are projected to be forward thinking business forecaster s who add value to the entity and not just highlighting whether the targets have been met (Burns and Yazdifar) Traditionally management accountants spent time on preparing standardized reports. Today the shift has moved towards analyzing, interpreting and providing information for decision making purposes. (Roberta et al 2009) These skills include traditional as well as soft skills that these management accountants posses in order to contribute positively to the tasks that are acquired to perform as part of their role (Jones and Abraham 2007) A recent study by Freeny and Pierce 2007 looked at management accountant skills and asked both managers and management accountants to rank skills in order of perceived importance. Ethics and honesty were rated highly by both parties. Managers value the unbiased and objective perspective offered by management accountants- the financial numbers cannot afford to be skewed in favor of a certain standpoint Accuracy is also crucial. A simple error in calculation could amount to millions of Euros, which could lead to a wrong decision (Siegal 2000 )As part of Management accountants role converging towards hybrid accountants as business partners, honesty is good but they have to take into account a bit of cop on (Freeny and Pierce 2007) and process the commercial knowledge required on their behalf to get the job done. For many businesses, critical thinking, problem solving and analytical skills are essential tools. It is an important skill of management accountants to think critically and to be good at problem solving. They need to be able to step back and look at something outside of the box (Siegal 2000) people can be a wizard at spreadsheets, can manipulate data effectively but can they figure out whether the information in front of them is reasonably or realistic (Freeny and Pierce 2007) Accounts have to be able to think logically in a business setting. They cant just learn off and memorize what to do in different situations. Creativity is also important, to be able to step aside and show some innovation and ideas to problems. In the study by Freeny and Pierce management accountants actual ratings in relation to interpersonal/ leadership and communication skill set fell below managers expectations. These are classed as fundamental skills and a necessary to have the ability to take on a complex subject and turn it into easily understandable language and be able to explain it to managers and other non accountants. you guys can be geniuses with your spreadsheets but there isnt that many of you that can sit down at the meeting and share information. A key responsibility in compiling reports for use is that the input is based from other personnel throughout the organization. Good personnel skills are needed to approach these managers and request information. Problems could arise where managers believe management accountants can adjust their targets and cause problems. This requires substantial interpersonal skills to close the communication gap. It is evident that management accountants must prepare and equip themselves for their new role in line with changing business demands. Professional accounting bodies must update and modernize their training and education curriculum to guarantee that todays management accountants can cope with new information technology systems, strategy and business partner role. (Burns and Yazdifar) As many of the new accounting roles do not necessarily need a management accountant there is a threat posed to the profession. For example if an engineering firm is seeking for a new business manager they might seek engineers who encompass business knowledge with an accountant qualification rather than a fully qualified management accountant. To combat this threat accounting educators should develop curriculums that are less dominated by traditional management practices and focus on management accounting in a modern light and equip students with the skills necessary and useful to provide a value-added service. Carcello et al (1991) conducted a survey of comparing student expectations to that of accounting professionals anticipations. Students included in the sample were within six months of graduating and professional accountants were in the work place for 1.5 years to 3.5 years. Four questions of the survey pacifically related to skills essential as a practicing accountant. (A) Technical Knowledge, (B) C computer Skills, (C) Verbal and Written Communication skills, (D) Interpersonal skills. Respondents had to rank the skills on a five point scale. The results of the survey showed that professionals and students had similar views as to the importance of technical knowledge and computer skills. Students perceived communication skills and interpersonal skills as more important than professionals. Carcello et al (1991) concluded that this is a positive result as both communication and interpersonal skills are essential attributes of the accounting profession. Oswick et al (1994) conducted a survey on the perception of public accounting skills held by uk students with accounting and non accounting career aspirations. The perception of a traditional accountant being dull and lacking in social skills is detained with non accountant students. In Oswicks study these non accounting students perceived empathy and social styles as less important skills necessary than accounting students. Interpersonal skills were also rated lowly as perceived important by students not interested in accountancy. Students interested in accountancy did place a higher weighting on interpersonal skills and view the accountancy profession as a more interactive and social profession. From the surveys conducted on skills required by accountants it is evident that there has been as increased weighting on the soft skills acquired by management accountant. Such evidence had had implications for accounting educators. It is necessary to enable students and for faculty to remain abreast of the changes taking place in the profession and to identify key Accounting Skills needed for success. (Russell et al 1999) Chapter 5 Methodology 5.1 Introduction The purpose of this chapter is to elaborate on the research methodology that was used in this dissertation. The beginning of this chapter refers to the objective of the research and is followed by the process of selecting the research method. This chapter also considers the limitations of the chosen research method. 5.2 Objective As outlined in the introduction chapter the main purpose of this dissertation is to investigate the change of management accountants over time. The researcher wishes to identify the traditional role of management accountants and compare to the modern role of management accountant. The authors also seek to explore the factors that promoted the change. A number of researches have already been carried out on business partner or hybrid accountant role and this has resulted a significant availability of information regarding this area. However, there is a lack of examination in some areas that the research will explore. 5.3 Chosen methodology In order to achieve the research objectives it is necessary to choose an appropriate research approach. Tsetsekos (1993) outlined that the research methodology is very important as it specifies the information requirements for the successful completion of a research project. This dissertation is based on a secondary research that includes a critical review of prior literature. Secondary data consists of both quantitative and qualitative data. 5.3.1 Secondary Data Literature review A comprehensive review of the literature was conducted in chapter one, two and three. Literature review helps the reade

Mary Shelleys Frankenstein and the Repercussions of Overindulging Children :: Exploratory Essays Research Papers

Mary Shelley's Frankenstein and the Repercussions of Overindulging Children Mary Shelley teaches us all well the long range effects of spoiling a child to the extreme in her novel Frankenstein. Set in the mid-19th century, the novel details the life of Victor Frankenstein and the monster he created. However, it also serves as a model of the ultimate repercussions of overindulging children. This is an issue too few parents bother with today. As their own parents did their best to provide well and ensure a better life for them, today's parents are of same mind, regardless if they had a "lacking" childhood or not. Consequently, their own children are given the best clothes and toys, and are sent to the best daycare centers, pre-schools, schools and colleges. Like Victor, many grow into self-centered,self-serving adults. Victor, as the first child, spent the first years of his life as an only child,born into an aristocratic family and showered with affection."I remained for several years their only child ... [T]hey [his parents] seemed to draw inexhaustible stor es of affection from a very mine of love to bestow ... upon me" (Shelley 16). He is a boy who wanted for nothing, and who was wholly and completely indulged, allowed to do as he pleased. "[T]hey [his parents] were not tyrants to rule our lot according to their caprice, but the agents and creators of all the many delights which we enjoyed" (Shelley 19). Victor is more than the apple of their eye; he is the center of their world. "I was their plaything and their idol ... whose future lot ... was in their hands ... as they fulfilled their duties towards me ... I was guided [by a belief] ... that all seemed but one train of enjoyment to me ... I was their only care."(Shelley 16) All of this, while seemingly idyllic, gave Victor a sense of godlike importance, "bestowed on them [his parents] by Heaven," (Shelley 16) like a gift from God. Everything in his life revolves around him, and the only thing that really matters in the world as he perceives it, is himself and his happiness. Even when his parents adopt a beautiful, young orphan girl, Elizabeth Lavenza,he interprets it as an action intended to entertain and satisfy him. His mother, Caroline, reinforces this belief when she announces, "I have a pretty present for my Victor"(Shelley 18), and he willingly accepts her as his new toy, " mine to protect love and cherish .

Inequalities associated with the global trading system + Letter to Mr David Walker Essay

As a third world businessman I constantly bear witness to the inequalities and injustices associated with the global trade system. These inequalities and injustices could potentially be detrimental to the future stability and security of many African economies which primarily rely on the export of agricultural produce for survival (Clapp, 2006:563). The concept of agricultural protectionism is one that is a highly divisive issue that will render many Africans countries becoming susceptible to economic stagnation and ultimately economic declination as their ability to compete in the Global markets is significantly reduced. Agricultural protectionism therefore places an unfair burden on African countries and completely undermines the concept of free and liberalized trade (Clapp, 2006:564). One example can be seen in The United States, the USA spends 2-4 billion dollars annually subsidizing American cotton farmers which have severe repercussions for African farmers (Clapp, 2006:565). In 2003 US agricultural exports sold for anywhere between 10 percent and 50 percent below the cost of production, similarly, The European Union also exports key commodities for less than the cost of production. In other OECD countries, agricultural subsidies rose from US$271.2 billion in 1986-88 to US$330.6 billion in 1998-2000 (Clapp, 2006:565). In Africa, farming accounts for up to 70 percent of employment and is one of the main sources of income for many people living in poverty and therefore the protectionist policies of OECD countries and other rich countries poses severe implications for the future sustainability of many African economies (Stiglitz, 2006). Throughout Africa there have been many industries that have been severely hit by competition from highly subsidized agricultural produce from the European Union and The USA. One prime example can be seen in Namibia where a 600% increase in EU beef exports to South Africa has severely hampered the ability of Namibian cattle farmers to compete in the market as the surplus of EU beef floods the market thus lowering prices (Hooper-Box, 2003). Other industries that have been affected include the canned food sector which has experienced a period of stagnated growth over the past ten years whereas the canned food industry in Europe has, in the same period, doubled and continues to experience growth (Hooper-Box, 2003). It is therefore of the utmost that the EU and USA be forced to cut back on export subsidies in order to ensure the complete, harmonious and sustainable development and growth of the developing world. 2001 Nobel Prize winner Joseph Stiglitz emphasizes the importance in developed countries opening their markets to the developing world without ‘political or economic reciprocity or conditionality’; such a mentality would vastly aid the crippling situation in the developing world (Stiglitz, 2006). The inequalities present in the global trading system have adverse affects on the developing world as the ‘dumping’ of produce on global markets result in price deficits which hinders economic growth and therefore sparks reductions in employment and social development rates (Stiglitz, 2006). The gross imbalance in the global trading system according to Stiglitz, is primarily due to economic globalisation out pacing political globalisation. Agricultural protectionism may not be the cause of poverty and underdevelopment in Africa; however the liberalization and implementation of free trade routes without barriers would sufficiently aid and improve the perilous situation in Africa. Africa is in dire need of investors and the opening of global trade markets would entice investment and therefore encourage the much needed economic growth. The strict implementation of regulations is a necessity in policing the detrimental effects that globalisation is having on the developing world. References Clapp, J. (2006). WTO Agriculture Negotiations: Implications for the Global South Third Quarterly, Volume. 27, No.4. Routledge, Taylor and Francis Group. 2006. Hooper-Box, C., (2003). SA in fight-back as farm subsidies cripple poorer nations. The Sunday Independant, 23 September. P.1. Stiglitz, J., (2006). Why Stiglitz’s positive take on globalisation isn’t realistic. The Sunday Independant, 17 September. Business report section.

Designer Shoe Warehouse, Inc. (DSW) Essays - DSW, Inc., DSW

Designer Shoe Warehouse, Inc. (DSW) Essays - DSW, Inc., DSW Company Overview A look into the background of Designer Shoe Warehouse Page 3 Target Audience Who are we targeting with this campaign? Page 11 Strategy Statement How are we going to speak to the target audience? Page 13 Designer Shoe Warehouse Kaitlyn Reeves IMC 615: Creative Strategy 2. 2 Table of Contents Company Overview.............................................................................................. 3 SWOT Analysis.................................................................................................... 7 Target Audience.................................................................................................. 11 Strategy Statement..............................................................................................13 Creative Brief (Print).......................................................................................... 14 Print Executions................................................................................................. 15 Creative Brief (Other)......................................................................................... 21 TV, Radio, & Internet Executions....................................................................... 22 Creative Brief (Non-traditional).......................... ................................................. 25 Non-traditional Executions................................................................................. 26 Digital Components............................................................................................ 30 References......................................................................................................... 35 3. 3 Company Overview Designer Shoe Warehouse, Inc. (DSW) is a national retailer of brand name and designer footwear and accessories for men, women, and children. Currently, DSW has 366 stores throughout 41 states, the District of Columbia, and Puerto Rico. Their core mission focuses on variety, price, and ease of shopping, specifically: To create a distinctive shopping experience that satisfies both the rational and emotional shopping needs of our DSW customers by offering them a vast, exciting assortment of in-season styles combined with the convenience and value they desire. (Investor Information, n.d.) Founded in 1969, under the name of Shonac Corporation, a joint venture between two families, the Schottensteins and the Nachts, the companys initial purpose was to manage the shoe departments in other retail stores, which it did for more than 20 years (DSW, Inc., n.d.). It wasnt until 1991 that the first store was opened under the DSW name. The first store was located in Dublin, O hio, just outside of Columbus, and soon expanded into the Midwest and Northeast (DSW, Inc., n.d.). A typical DSW store averages 22,000 square feet and boasts nearly 24,000 pairs of shoes (Investor Information, n.d.). What made DSW stand out from other discount warehouse shoe retailers was the product offering: rather than mass-marketed shoe brands, DSW offered designer-brand shoes at a discount (DSW, Inc., n.d.). 4. 4 DSW employs several forms of media in order to communicate with its consumers. Besides traditional print and television advertisements, DSW has a strong presence in social media. DSW operates its Facebook page, where its members, who are affectionately termed Shoe Lovers, can discuss all things shoes, receive style updates, and even participate in contests to win free shoes. DSWs Twitter profile mirrors that of its Facebook counterpart, also offering style tips and the chance to win free shoes every Friday. E-commerce is an area in which the company excels. In August 2011, DSW began offering childrens shoes, which are exclusively available for purchase online. In addition to childrens shoes, DSW.com also offers customers a wider array of styles and sizes of footwear (SWOT Analysis, 2012, p. 7). Although DSW.com is already optimized for use on mobile devices, the company plans to launch its own mobile app in 2013 (Joe, 2012). A major marketing success for the company and its con sumers is the DSW Rewards program. DSW Rewards is a free loyalty program that allows members to earn points on every purchase, and once a certain number of points is reached, the customer receives a $10 rewards certificate in the mail. Currently the only way to receive certificates is via mail, so this could be something DSW can improve on. Rewards members also receive other perks, such as double points events, birthday certificates, and free shipping. The program has over 20 million members and DSW Rewards members account for 90% of transactions, therefore providing information on almost all of its customers. 5. 5 Speaking of customers, DSW segments its target audience by behavior, rather than demographics, allowing DSW to personalize its marketing communications. By breaking its customers into behavior groups, DSW is able to better decide what types of promotions and deals it sends, as well as the way it send those promotions. Kelly Cook, Senior Vice President of marketing for DSW, breaks consumers into ten categories: multi-category, loves the classics, fashion- focused, classic deal-seekers, fashion on a budget, man of the house, online shoppers, shopping bag fillers, return trippers, and shoe fanatics. For example, a woman from the multi-category group prefers not only shoes, but scarves and other accessories as well, so she would be sent promotions pertaining to all types of products. On the

Social Conformity to Obedience

Social Conformity to Obedience Free Online Research Papers Obedience is the act of obeying orders from others. As humans we are indoctrinated to obey authority figures. This training begins from the moment of birth as we are reliant on our parents to take care of our every need, in turn being subservient to our authority figure or parents. As we begin to mature and are thrust into society we obtain more influential authority figures from outside the household. Schools have a system of order and authority. Teachers give us guidance and direction academically and even socially because we begin to learn how to act in a group or societal setting. The school environment is all a preparation for careers. When we begin working most of us work for a company or organization with all levels of management who we must be obedient to. As we mature we are given more and more responsibility over our actions and judgments, thus making it more beneficial to our societal advancement to be obedient. Stanley Milgram, a famous social psychologist, performs a number of experiments on human obedience in the 1960’s. According to Milgram, every human has the capacity to function as an individual exercising his or her own moral judgment and the capacity to make their own moral decisions based on their personal character. What happens to the average person who overrides their best moral judgment to be obedient to an authority figure. The My Lai massacre which occurred in the 1960,s as well as the Milgram experiments gives a good example of willingness to be obedient to authority. In this case the murder of hundreds of unarmed men, women and children. I will show a connection between Stanley Milgram’s experiments and the events which occurred in Vietnam. Obedience is a basic human trait and is a deeply ingrained behavior. Some form of obedience is a requirement for function in modern society. The Milgram shock experiment proves these characteristics. The experiments first took place at Yale University and eventually involved over one thousand participants from all walks of life. Two individuals were to enter a psychology laboratory and take part in a study of memory and learning. One of them was to be the teacher and the other the student. The student was instructed to learn a list of word pairs and whenever the student made a mistake would receive an electric shock of increasing intensity. However the focus of the experiment is the teacher. The teacher watches the student being strapped into place and then taken to a shock generator. The shock generator features switches ranging from 15 to 450 volts in 15 volt increments. If the student gets the answer correct the teacher is to move on to the next problem. If the answer i s wrong the teacher is to shock the student beginning with 15 volts. The teacher, being the focus of the experiment, does not know that the student is not really being shocked and that the student is really an actor. Each time the student answers incorrectly and is shocked, he pretends to be shocked. As the teacher watches the student being tortured by the electric shocks, he continues to follow the orders he was instructed. â€Å"Stark authority was pitted against the subjects’ strongest moral imperatives against hurting others, and with the subjects’ ears ringing with the screams of the victims, authority won more often than not.†(Milgram 360) The experiment proves that obedience is something humans teach one another and follow through with. Milgram thinks the problems lies in the structure of society, people are just following orders of superiors and are not directly responsible for his or her actions. The Vietnam war was one of the most unique wars ever fought by the United States. It was fought over 10,000 miles away in a virtually unknown country, with the enemy and allies looking virtually alike. William L. Calley Jr., the platoon leader of Charlie Company, was born in 1944 Miami, Florida. He attended grammar and high school there. In 1963 he flunked out of college and later pursued the military. In 1967 he became platoon leader for Charlie Company. Nothing out of the ordinary with this young man. This young man soon became the center of one of the most controversial genocides in U.S military history. He was charged with ordering the execution of more then 300 unarmed Vietnamese men, women and children. Every civilian found was killed, apparently on his orders. Calley argued that he was acting simply on orders form above. Charlie Company’s first month in Vietnam passed without any direct incident. By mid March the company had suffered 28 incidents involving mines or booby traps which caused injuries and five deaths. Colonel Oran K. Henderson urged his officers to â€Å"go in their aggressively, close with the enemy and wipe them out for good† â€Å"Most of the soldiers had not participated in crimes, but neither protested nor complained to their superiors.† (Bilton 113) This shows complacency at the very least in the atrocity which occurred by some of the soldiers. I believe that this complacency is just as bad as committing the actual murders. â€Å"Some of the men in the company were a little unusual. There were some who were cruel. But there wasn’t anything extraordinary about them. There’s going to be that element in any group. Most of the men were just ordinary Americans. They weren’t the bottom of the barrel. They were men who would have bee n accepted for military service at any time. I wouldn’t expect them to murder anybody or torture anybody†¦In the United States they would have been friends of mine.† (Bilton 56) Ordinary citizens are ordered to destroy other people, and they do so because they consider it their duty to obey orders. Some people argue that the very fabric of society is threatened by disobedience. The theory that only those on the sadistic fringe of society would submit to such cruelty is disclaimed by Milgram’s experiment. Charlie Company is made up of ordinary American soldiers. Findings show that â€Å"Two thirds of Milgram’s studies participants fall into the category of obedient subjects, and that they represent ordinary people drawn from the working, managerial, and professional classes†. Ultimately 65% of all the â€Å"teachers† punished the â€Å"learners† to the maximum 450 volts.† (Milgram,1974) Extreme cases known in the 20th century, where obedience was used by authority figures to perform or subject immoral acts on other human beings is evident no more clearly then the My Lai incident as well as various others. Milita ry training sets apart soldiers from all others to prevent competition with authorities outside the military. The purpose of basic training is to break down concepts of individuals and expand on the group or unit. During this time the soldiers spend a lot of time being disciplined. Following orders is the basis for the soldiers’ actions. Cultural differences set the two sides further apart and race was used to depersonalize the actions of war. The soldiers involved with the massacre felt that they were just following orders and it was their duty to follow orders from their authority figure. People who are doing a job as instructed by an administrative figure are following the instructions of that person. The feelings of duty and personal emotion are separated. Responsibility shifts in the mind of the subordinate from himself to the authority figure. Even when the subject is an agent of a destructive process, he or she will continue to administer the shocks. The subj ect may feel an obligation to the experimenter telling them what to do, so withdrawal from their promise may feel awkward. The subject may also feel the need to keep his relationship with the superior authority. This probably happens often when acting against individuals who are perceived to be lower in social status, especially when being told by someone credible or high up. When a subject gets so absorbed in the task at hand that he disregards moral conflict and becomes immersed with doing a good job that is when obedience is shown at it’s fullest extent. Stanley Milgram has pointed out a human characteristic that may very well be in each and every one of us. My Lai and Milgram’s experiments show us that ordinary people will go to any length to be subservient to an authority figure, no matter the moral dilemma. I believe that everyone in society has, at one time or the other, overlooked his or her personal feelings to conform. Perhaps, if people were to do a little historical research, they wouldn’t be so shocked by the results of Milgram’s experiment or the atrocities of My Lai. Only when we can differentiate between being a good subject and having good morals will we be able to make a distinction between being obedient and committing crimes by our own individual actions. Research Papers on Social Conformity to ObedienceStandardized TestingEffects of Television Violence on ChildrenThe Relationship Between Delinquency and Drug UseCapital PunishmentComparison: Letter from Birmingham and CritoCanaanite Influence on the Early Israelite ReligionRelationship between Media Coverage and Social andBionic Assembly System: A New Concept of SelfHip-Hop is ArtGenetic Engineering

Career Development Essay Example | Topics and Well Written Essays - 500 words

Career Development - Essay Example First, an employee needs to know everything about the company where he or she wants to do the job. Some of the major aspects, which an employee needs to know about a company, include business of the company, major accomplishments, career progress opportunities, financial status of the company, and future of the company. Along with the awareness about all of these major aspects of a company, an employee also needs to know whether he or she meets the requirements of a company or not. In case an employee does not meet the requirements, the employee should know the factors, which are acting as obstacles for meeting the requirements. Moreover, the company should meet the professional and job benefits’ requirements of the employee as well. An employee should start from finding a better place for doing internship because it acts as the foundation for career development by consulting the faculty, fellow students, alumni, websites of different companies, newspapers, journals, and caree r websites. By consulting all or some of these sources, an employee can surely find a perfect place for the startup. If we look from employers’ perspective, we can say that employers have a step-based approach towards recruiting employees.

America's global ascendancy, 1918-1945. Why, and to what extent, did Essay

America's global ascendancy, 1918-1945. Why, and to what extent, did the united states eclipse Great Britain as the worlds leadi - Essay Example The value of the Pound Sterling, its consumer expenditure, fell by more than 60%. The coal Germany sent to Britain as reparations depressed the victor’s local economy, hastening General Strike of 1926. During the World War I private investments made by the British abroad were sold, raising some ?550 million. Nevertheless ?250 million new investments were made within the course of war. As a result the net loss was some ?300 million. During the war Great Britain lost some 40% fleet sunk by German submarines. Most of these losses were replaced in 1918 and soon after the war was over. As military historian Correlli Barnett argued, that war made no serious economic damage on Britain yet â€Å"crippled the British psychology† (Barnett 2002) Other changes have included increasing British Dominions’ assertiveness. Such battles as Vimy Ridge and Gallipoli for Canadians, Australians and New Zealanders led to grown national pride as well as a growing reluctance to be subord inate to the Crown. Those battles used to be depicted favorably in these nations propaganda as significant of their power and valor during the War. The War also released pent up native nationalisms, as native elites and often populations tried to take advantage of the precedent of introduction of self-determination in the counties of Eastern Europe. Great Britain had to face disturbances in Ireland, Egypt, Iraq, India and Palestine within a period of time when those territories were supposed to be demilitarized. This notwithstanding, the only territorial loss Great Britain sustained was the loss of Ireland, where the delay in resolving the home rule issue, along with the Easter Rising of 1916 increased popular support for separatists and led immediately to the outbreak of the 1919 Irish War of Independence. Consequent change followed in 1919. With the Treaty of Versailles, the Great Britain found herself in charge of more than 13 million of people and 4,000,000 square kilometers. Fo rmer German colonies as well as possessions of Ottoman Empire were distributed among the Allied powers as mandates of League of Nations. It was the time when the British Empire reached its territorial peak (Ferguson 2004, p.315). Unlike Great Britain the Unites States of America participated in hostilities but a year and a half and did was not as devastated as European belligerents. Furthermore that war gave a tremendous impetus to the development of US national economy. As it goes in a song popular soon after the War was over, having seen Paris American soldiers were reluctant to stay at their farms no more. They moved from their farms to the nearby smaller cities and towns offering labor force for the industry. Agriculture was becoming increasingly mechanized due to the widespread used of such heavy equipment as tractors. As a result the output of American agriculture increased rapidly. A year after World War I was over Woodrow Wilson crusaded for United States to join the League of Nations that he had been effective in creating yet he rejected the Republican compromise over the issue so it was not possible to obtain a 2/3 majority. During a cross country tour to promote the League of Nations Woodrow Wilson sustained a number of strokes. He never recovered completely and lost its skills of the leadership so he was rendered unable to compromise or negotiate. Consequently the Senate rejected America’s entry into the League of Nations (Cooper 2009, ch 23-24). During the course of War America rendered successfully

Investigate a criminal prevention program Research Paper

Investigate a criminal prevention program - Research Paper Example There are several crime prevention strategies and programs that use specific approaches to recognize, anticipate, appraise and address crimes or factors that contribute to crime. Crime prevention could be targeted at different levels starting with the individual, family as well as the community (Briggs, 2013). At individual level, crime prevention aims at avoidance of crime and the factors constituting to crime. This means preventing an individual from ever committing a crime. The term crime prevention is used to refer to programs designed in an effort to prevent individuals from committing a subsequent crime. The crime prevention strategies focused on the community target changes in the infrastructure, culture or the physical nature to prevent or reduce crime. Community based crime prevention programs include: Comprehensive programs which encourage involvement of local and state government, the private sector as well as the community to respond to violent crimes, drug abuse and improve the standards of living in the community by incorporating multiple approaches. This is a crime prevention theory that was developed by George Kelling and James Wilson that seems to suggest that preventing minor crimes such as vandalism and public disorderliness is the gateway to preventing crimes that are considered major and life threatening (Neubauer, 2013). As such, if the police were to crack down on minor offenders involved in minor crimes, it would lead to less serious crimes on the streets. The proponents of this theory assert that if left unchecked, street corners will gradually degenerate in to crime infested areas where bullies would take over taking alcohol and drugs openly intimidating citizens and making excessive noises. The broken window is a metaphorical broken window in a building which they argue if left unattended will attract more vandalism in the building. Therefore, broken windows should be fixed as it

Concepts And Definitions Of Disability Essay Example for Free

Concepts And Definitions Of Disability Essay The contemporary conception of disability proposed in the WHO International Classification of Functioning, Disability and Health (ICF) views disability as an umbrella term for impairments, activity limitations and participation restrictions. Disability is the interaction between individuals with a health condition (e.g. cerebral palsy, Down syndrome or depression) and personal and environmental factors (e.g. negative attitudes, inaccessible transportation, or limited social supports). Long ago there was great confusion over the meaning of terms such as impairment, handicap, or disability. Then, in 1980, the WHO provided great service by offering a clear way of thinking about it all in a little book called International Classification of Impairments, Disabilities and Handicaps. All these terms refer to the consequences of disease, but consider the consequences at different levels. The disease produces some form of pathology, and then the individual may become aware of this: they experience symptoms. Later, the performance or behaviour of the person may be affected, and because of this the person may suffer consequences such as being unable to work. In this general scenario, Impairment was defined as any loss or abnormality of psychological, physiological, or anatomical structure or function. Impairment is a deviation from normal organ function; it may be visible or invisible (screening tests generally seek to identify impairments). Disability was defined as any restriction or lack (resulting from an impairment) of ability to perform an activity in the manner or within the range considered normal for a human being. Impairment does not necessarily lead to a disability, for the impairment may be corrected. I am, for example, wearing eye glasses, but do not perceive that any disability arises from my impaired vision. A disability refers to the function of the individual (rather than of an organ, as with impairment). In turn, Handicap was defined as a disadvantage for a given individual, resulting from impairment or a disability that limits or prevents the fulfillment of a role that is normal (depending on age, sex, and social and cultural factors) for that individual. Handicap considers the persons participation in their social context. For example, if there is a wheel-chair access ramp at work, a disabled person may not be handicapped in coming to work there. Here are some examples: Impairment Speech production; Disability Speaking clearly enough to be understood; Handicap Communication I Hearing; D Understanding; H Communication I Vision; D Seeing; H Orientation I Motor control, balance, joint stiffness; D Dressing, feeding, walking; H Independence, mobility I Affective, cognitive limitations; D Behaving, interacting, supporting; H Social interaction, reasonableness Here is a diagram that suggests possible parallels between the impairment, disability handicap triad, and the disease, illness and sickness triad. (The squiggly arrows are intended to indicate a rough correspondence) Patients do not come to their physicians to find out what ICD code they have, they come to get help for what is bothering them. A Positive Perspective? Quality of Life and the International Classification of Function The focus on disability takes a somewhat negative approach to health, perhaps not unreasonable since doctors are supposed to cure diseases. But starting in the 1980s clinicians began to set goals to achieve when the disease could not be cured, beyong merely controlling symptoms. The notion of Quality of Life gained prominence as a way to emphasize a positive perspective on health health as a capacity to function and to live, even if the patient has a chronic condition. A central aim of care was to enhance the quality of the patients function, and hence their ability to life as normal a life as possible, even if the disorder could not be cured. This notion was a further extension of handicap, covering maintenance of normal function, but adding psychological well-being and, if possible, positive feelings of engagement. Measurements of quality of life extend the disability focus beyond the ability to perform activities of daily living to include a broad range of functioning (work, home, play) and also the persons feelings of satisfaction and well-being. This is necessarily a qualitative and subjective concept, judged by the patient in terms of the extent to which they are able to do the things they wish to do. In this medical context, quality of life is distinct from wealth or possessions, and to amke this clear you may see the term health-related quality of life. Reflecting these evolving ideas, the WHO revised its  Impairment, Disability and Handicap triad in 2001, re-naming it the International Classification of Function (ICF). This classification system provides codes for the complete range of functional states; codes cover body structures and functions, impairments, activities and participation in society. The ICF also considers contextual factors that may influence activity levels, so function is viewed as an interaction between health conditions (a disease or injury) and the context in which the person lives (both physical environment and cultural norms relevant to the disease). It establishes a common language for describing functional states that can be used in comparing across diseases and countries. The ICF therefore uses positive language, so that activity and participation replace disability and handicap. The ICF is described on the WHO web site. Impairment, Disability and Handicap Sheena L. Carter, Ph.D. The words â€Å"impairment,† â€Å"disability,† and â€Å"handicap,† are often used interchangeably. They have very different meanings, however. The differences in meaning are important for understanding the effects of neurological injury on development. The most commonly cited definitions are those provided by the World Health Organization (1980) in The International Classification of Impairments, Disabilities, and Handicaps: Impairment: any loss or abnormality of psychological, physiological or anatomical structure or function. Disability: any restriction or lack (resulting from an impairment) of ability to perform an activity in the manner or within the range considered normal for a human being. Handicap: a disadvantage for a given individual that limits or prevents the fulfillment of a role that is normal As traditionally used, impairment refers to a problem with a structure or  organ of the body; disability is a functional limitation with regard to a particular activity; and handicap refers to a disadvantage in filling a role in life relative to a peer group. Examples to illustrate the differences among the terms impairment, disability, and handicap. 1. CP example: David is a 4-yr.-old who has a form of cerebral palsy (CP) called spastic diplegia. Davids CP causes his legs to be stiff, tight, and difficult to move. He cannot stand or walk. Impairment: The inability to move the legs easily at the joints and inability to bear weight on the feet is an impairment. Without orthotics and surgery to release abnormally contracted muscles, Davids level of impairment may increase as imbalanced muscle contraction over a period of time can cause hip dislocation and deformed bone growth. No treatment may be currently available to lessen Davids impairment. Disability: Davids inability to walk is a disability. His level of disability can be improved with physical therapy and special equipment. For example, if he learns to use a walker, with braces, his level of disability will improve considerably. Handicap: Davids cerebral palsy is handicapping to the extent that it prevents him from fulfilling a normal role at home, in preschool, and in the community. His level of handicap has been only very mild in the early years as he has been well-supported to be able to play with other children, interact normally with family members and participate fully in family and community activities. As he gets older, his handicap will increase where certain sports and physical activities are considered normal activities for children of the same age. He has little handicap in his preschool classroom, though he needs some assistance to move about the classroom and from one activity to another outside the classroom. Appropriate services and equipment can reduce the extent to which cerebral palsy prevents David from fulfilling a normal role in the home, school and community as he grows. 2. LD example: Cindy is an 8-year-old who has extreme difficulty with reading (severe dyslexia). She has good vision and hearing and scores well on tests of intelligence. She went to an excellent preschool and several different special reading programs have been tried since early in kindergarten. Impairment: While no brain injury or malformation has been identified, some impairment is presumed to exist in how Cindys brain puts together visual and auditory information. The impairment may be inability to associate sounds with symbols, for example. Disability: In Cindys case, the inability to read is a disability. The disability can probably be improved by trying different teaching methods and using those that seem most effective with Cindy. If the impairment can be explained, it may be possible to dramatically improve the disability by using a method of teaching that does not require skills that are impaired (That is, if the difficulty involves learning sounds for letters, a sight-reading approach can improve her level of disability). Handicap: Cindy already experiences a handicap as compared with other children in her class at school, and she may fail third grade. Her condition will become more handicapping as she gets older if an effective approach is not found to improve her reading or to teach her to compensate for her reading difficulties. Even if the level of disability stays severe (that is, she never learns to read well), this will be less handicapping if she learns to tape lectures and read books on audiotapes. Using such approaches, even in elementary school, can prevent her reading disability from interfering with her progress in other academic areas (increasing her handicap). Gale Encyclopedia of Education: History of Special Education Top Home Library History, Politics Society Education Encyclopedia Special education, as its name suggests, is a specialized branch of education. Claiming lineage to such persons as Jean-Marc-Gaspard Itard (1775 1838), the physician who tamed the wild boy of Aveyron, and Anne Sullivan Macy (1866 1936), the teacher who worked miracles with Helen Keller, special educators teach those students who have physical, cognitive, language, learning, sensory, and/or emotional abilities that deviate from those of the general population. Special educators provide instruction specifically tailored to meet individualized needs, making education available to students who otherwise would have limited access to education. In 2001, special education in the United States was serving over five million students. Although federally mandated special education is relatively new in the United States, students with disabilities have been present in every era and in every society. Historical records have consistently documented the most severe disabilities those that transcend task and setting. Itards description of the wild boy of Aveyron documents a variety of behaviors consistent with both mental retardation and behavioral disorders. Nineteenth-century reports of deviant behavior describe conditions that could easily be interpreted as severe mental retardation, autism, or schizophrenia. Milder forms of disability became apparent only after the advent of universal public education. When literacy became a goal for all children, teachers began observing disabilities specific to task and setting that is, less severe disabilities. After decades of research and legislation, special education now provides services to students with varying degrees and forms of disabilities, including mental retardation, emotional disturbance, learning disabilities, speech-language (communication) disabilities, impaired hearing and deafness, low vision and blindness, autism, traumatic brain injury, other health impairments, and severe and multiple disabilities. Development of the Field of Special Education At its inception in the early nineteenth century, leaders of social change set out to cure many ills of society. Physicians and clergy, including Itard, Edouard O. Seguin (1812 1880), Samuel Gridley Howe (1801 1876), and Thomas Hopkins Gallaudet (1787 1851), wanted to ameliorate the neglectful, often abusive treatment of individuals with disabilities. A rich  literature describes the treatment provided to individuals with disabilities in the 1800s: They were often confined in jails and almshouses without decent food, clothing, personal hygiene, and exercise. During much of the nineteenth century, and early in the twentieth, professionals believed individuals with disabilities were best treated in residential facilities in rural environments. Advocates of these institutions argued that environmental conditions such as urban poverty and vices induced behavioral problems. Reformers such as Dorothea Dix (1802 1887) prevailed upon state governments to provide funds for bigger and mo re specialized institutions. These facilities focused more on a particular disability, such as mental retardation, then known as feeble-mindedness or idiocy; mental illness, then labeled insanity or madness; sensory impairment such as deafness or blindness; and behavioral disorders such as criminality and juvenile delinquency. Children who were judged to be delinquent or aggressive, but not insane, were sent to houses ofrefuge or reform schools, whereas children and adults judged to be mad were admitted to psychiatric hospitals. Dix and her followers believed that institutionalization of individuals with disabilities would end their abuse (confinement without treatment in jails and poorhouses) and provide effective treatment. Moral treatment was the dominant approach of the early nineteenth century in psychiatric hospitals, the aim being cure. Moral treatment employed methods analogous to todays occupational therapy, systematic instruction, and positive reinforcement. Evidence suggests this approach was humane and effective in some cases, but the treatment was generally abandoned by the late nineteenth century, due largely to the failure of moral therapists to train others in their techniques and the rise of the belief that mental illness was always a result of brain disease. By the end of the nineteenth c entury, pessimism about cure and emphasis on physiological causes led to a change in orientation that would later bring about the warehouse-like institutions that have become a symbol for abuse and neglect of societys most vulnerable citizens. The practice of moral treatment was replaced by the belief that most disabilities were incurable. This led to keeping individuals with disabilities ininstitutions both for their own protection and for the betterment of society. Although the transformation took many years, by the end of the nineteenth century the size of institutions had increased so  dramatically that the goal of rehabilitation was no longer possible. Institutions became instruments for permanent segregation. Many special education professionals became critics of institutions. Howe, one of the first to argue for in stitutions for people with disabilities, began advocating placing out residents into families. Unfortunately this practice became a logistical and pragmatic problem before it could become a viable alternative to institutionalization. At the close of the nineteenth century, state governments established juvenile courts and social welfare programs, including foster homes, for children and adolescents. The child study movement became prominent in the early twentieth century. Using the approach pioneered by G. Stanley Hall (1844 1924; considered the founder of child psychology), researchers attempted to study child development scientifically in relation to education and in so doing established a place for psychology within public schools. In 1931, the Bradley Home, the first psychiatric hospital for children in the United States, was established in East Providence, Rhode Island. The treatment offered in this hospital, as well as most of the other hospitals of the early twentieth century, was psychodynamic. Psychodynamic ideas fanned interest in the diagnosis and classification of disabili ties. In 1951 the first institution for research on exceptional children opened at the University of Illinois and began what was to become the newest focus of the field of special education: the slow learner and, eventually, what we know today as learning disability. The Development of Special Education in Institutions and Schools Although Itard failed to normalize Victor, the wild boy of Averyon, he did produce dramatic changes in Victors behavior through education. Modern special education practices can be traced to Itard, and his work marks the beginning of widespread attempts to instruct students with disabilities. In 1817 the first special education school in the United States, the American Asylum for the Education and Instruction of the Deaf and Dumb (now called the American School for the Deaf), was established in Hartford, Connecticut, by Gallaudet. By the middle of the nineteenth century, special educational programs were being provided in many asylums. Education was a prominent part of moral therapy. By the close of the nineteenth century, special classes within regular public schools had been launched in major cities. These special classes were initially established for immigrant students who were  not proficient in English and stude nts who had mild mental retardation or behavioral disorders. Descriptions of these children included terms such as steamer children, backward, truant, and incorrigible. Procedures for identifying defectives were included in the Worlds Fair of 1904. By the 1920s special classes for students judged unsuitable for regular classes had become common in major cities. In 1840 Rhode Island passed a law mandating compulsory education for children, but not all states had compulsory education until 1918. With compulsory schooling and the swelling tide of anti-institution sentiment in the twentieth century, many children with disabilities were moved out of institutional settings and into public schools. However, by the mid-twentieth century children with disabilities were still often excluded from public schools and kept at home if not institutionalized. In order to respond to the new population of students with special needs entering schools, school officials created still more special classes in public schools. The number of special classes and compleme ntary support services (assistance given to teachers in managing behavior and learning problems) increased dramatically after World War II. During the early 1900s there was also an increased attention to mental health and a consequent interest in establishing child guidance clinics. By 1930 child guidance clinics and counseling services were relatively common features of major cities, and by 1950 special education had become an identifiable part of urban public education in nearly every school district. By 1960 special educators were instructing their students in a continuum of settings that included hospital schools for those with the most severe disabilities, specialized day schools for students with severe disabilities who were able to live at home, and special classes in regular public schools for students whose disabilities could be managed in small groups. During this period special educators also began to take on the role of consultant, assisting other teachers in instructing students with disabilities. Thus, by 1970 the field of special education was offering a variety of educational placements to students with varying disabilities and needs; however, public schools were not yet required to educate all students regardless of their disabilities. During the middle decades of the twentieth century, instruction of children with disabilities often was based on process training which involves attempts to improve childrens academic  performance by teaching them cognitive or motor processes, such as perceptualmotor skills, visual memory, auditory memory, or auditory-vocal processing. These are ancient ideas that found twentieth-century proponents. Process training enthusiasts taught children various perceptual skills (e.g., identifying different sounds or objects by touch) or perceptual motor skills (e.g., balancing) with the notion that fluency in these skills would generalize to reading, writing, arithmetic, and other basic academic tasks. After many years of research, however, such training was shown not to be effective in improving academic skills. Many of these same ideas were recycled in the late twentieth century as learning styles, multiple intelligences, and other notions that the underlying process of learning varies with gender, ethnicity, or other physiological differences. None of these theories has found much support in reliable research, although direct instruction, mnemonic (memory) devices, and a few other instructional strategies have been supported reliably by research. The History of Legislation in Special Education Although many contend that special education was born with the passage of the Education for All Handicapped Children Act (EAHCA) in 1975, it is clear that special educators were beginning to respond to the needs of children with disabilities in public schools nearly a century earlier. It is also clear that EAHCA did not spring from a vacuum. This landmark law naturally evolved from events in both special education and the larger society and came about in large part due to the work of grass roots organizations composed of both parents and professionals. These groups dated back to the 1870s, when the American Association of Instructors of the Blind and the American Association on Mental Deficiency (the latter is now the American Association on Mental Retardation) were formed. In 1922 the Council for Exceptional Children, now the major professional organization of special educators, was organized. In the 1930s and 1940s parent groups began to band together on a national level. These groups worked to make changes in their own communities and, consequently, set the stage for changes on a national level. Two of the most influential parent advocacy groups were the National Association for Retarded Citizens (now ARC/USA), organized in 1950, and the Association for Children with Learning Disabilities, organized in 1963. Throughout the first  half of the twentieth century, advocacy groups were securing local ordinances that would protect and serve individuals with disabilities in their communities. For example, in 1930, in Peoria, Illinois, the first white cane ordinance gave individuals with blindness the right-of-way when crossing the street. By mid-century all states had legislation providing for education of students with disabilities. However, legislation was still noncompulsory. In the late 1950s federal money was allocated for educating children with disabilities and for the training of special educators. Thus the federal government became formally involved in research and in training special education professionals, but limited its involvement to these functions until the 1970s. In 1971, this support was reinforced and extended to the state level when the Pennsylvania Association for Retarded Children (PARC) filed a class action suit against their Commonwealth. This suit, resolved by consent agreement, specified that all children age six through twenty-one were to be provided free public education in the least restrictive alternative (LRA, which would later become the least restrictive environment [LRE] clause in EAHCA). In 1973 the Rehabilitation Act prohibited discriminatory practices in programs receiving federal financial assistance but imposed no affirmative obligations with respect to special education. In 1975 the legal action begun under the Kennedy and Johnson administrations resulted in EAHCA, which was signed into law by President Gerald Ford. EAHCA reached full implementation in 1977 and required school districts to provide free and appropriate education to all of their students with disabilities. In return for federal funding, each state was to ensure that students with disabilities received non-discriminatory testing, evaluation, and placement; the right to due process; education in the least restrictive environment; and a fre e and appropriate education. The centerpiece of this public law (known since 1990 as the Individuals with Disabilities Education Act, or IDEA) was, and is, a free appropriate public education (FAPE). To ensure FAPE, the law mandated that each student receiving special education receive an Individualized Education Program (IEP). Under EAHCA, students with identified disabilities were to receive FAPE and an IEP that included relevant instructional goals and objectives, specifications as to length of school year, determination of the most appropriate educational placement, and descriptions of criteria to be used  in evaluation and measurement. The IEP was designed to ensure that all students with disabilities received educational programs specific to their unique needs. Thus, the education of students with disabilities became federally controlled. In the 1982 case of Board of Education of the Hendrick Hudson Central School District v. Rowley, the U.S. Supreme Court clarified the level of services to be afforded students with special needs and ruled that special education services need only provide some educational benefit to students public schools were not required to maximize the educational progress of students with disabilities. In so doing the Supreme Court further defined what was meant by a free and appropriate education. In 1990 EAHCA was amended to include a change to person-first language, replacing the term handicapped student with student with disabilities. The 1990 amendments also added new classification categories for students with autism and traumatic brain injury and transition plans within IEPs for students age fourteen or older. In 1997, IDEA was reauthorized under President Clinton and amended to require the inclusion of students with disabilities in statewide and districtwide assessments, measurable IEP goals and objectives, and functional behavioral assessment and behavior intervention plans for students with emotional or behavioral needs. Because IDEA is amended and reauthorized every few years, it is impossible to predict the future of this law. It is possible that it will be repealed or altered dramatically by a future Congress. The special education story, both past and future, can be written in many different ways.