Wednesday, May 20, 2020
Tuesday, May 19, 2020
Why Burning Driftwood Makes Colored (Toxic) Fire
  Did you know you can burn driftwood, especially from the ocean, to get a fire with blue and lavender flames? The colored fire comes from excitation of the metal salts that have soaked into the wood.Ã           While the flames are pretty, the smoke given off of the fire is toxic. Specifically, driftwood releases a lot of dioxin from combustion of salt-soaked wood. Dioxins are carginogenic, so burning driftwood from beaches is not recommended. Some coastal communities have considered burn bans on driftwood to reduce the levels of pollution from the smoke. All smoke contains particulates which can cause health problems when the smoke is inhaled, but you may have been unaware of the additional issue with burning driftwood.    
Wednesday, May 6, 2020
Ethnocentrism, Social Stratification And The Theory Of...
  Essay: ââ¬Å"Ethnocentrism, Social Stratification and the theory of conflict.â⬠ -Arjana Zyka    The basic insight of the sociological perspective is that the world does not consist of a reality that everyone sees in exactly the same way and that each and every one of us possesses our own individual social construction of reality (the sum total of our life experience, observations and thoughts.) The Micro level of analysis is that which pertains to the individual and the macro level applies to the larger society.  A concept that has helped me to understand the social world is ethnocentrism. Ethnocentrism is defined as the attitude that one s own culture is the best and others are inferior. On the micro level, it is now clear to me that I have demonstrated ethnocentrism in my dealings with individuals and this might account for some of the problems that have come about in individual friendships. On the macro level, ethnocentrism has helped me to understand why world peace is so elusive.   Because the people have the tendency to be ethnocentric, they grouped them self  in classes. The Social class is a system of stratification based on access to such sources as wealth, property, power and prestige. We learn from the history that the stratification had existed in all areas of human civilization. It has essentially disproportionately division of property. Because of this inequality is born the conflict between classes. Conflict Theory is defined as a Sociological approach that seesShow MoreRelatedEducation as We See It1364 Words à  |à  6 Pagesaddressed in the film are good examples of conflict theory as applied to education. Additional social concepts brought up for discussion also include ethnocentrism, social inequality, as well as gender assumptions/discrimination. (Education as we see it)        Conflict theory was originally coined by Karl Marx, and later adapted and developed by other theoristsââ¬â¢ including Max Weber. According to Karl Marx, in all stratified societies there are two major social groups: a ruling class and a subject classRead MoreEssay on Aboriginals in Residential School Systems1043 Words à  |à  5 Pagesand social inequality will be discussed. Along with these ideas, the conflict theory will be proven to be an approach that explains the topic of Aboriginal treatment in residential schools.    	To begin, sociologists who use the conflict theory assume that society is grounded on inequality and competition over resources, which results in conflicts that cause society to change (McClinchey, 2012). Conflict theorists believe that power controls social relationships, and the powerful use social valuesRead MoreThe Conflict Theory Of Social Groups862 Words à  |à  4 PagesIntergroup Competition is the idea that social groups will extend from the desire for a group to gain the scarce resources that exist (36-40). This idea is greatly supported by the segment on affirmative action in the video (36-40).  As said in the movie, the idea is that scholarship money and grant money is a scarce resource when students decide to go to college (37-40). In this view, the individuals who are against affirmative action are competing for that scarce resource (36-40).  By using techniquesRead MoreSociological Perspectives On Education Theory And Practice Essay1351 Words à  |à  6 PagesSOCIOLOGIC   AL THEORIES AND THEIR APPLICABILITY IN EDUCATION THEORY AND PRACTICE            Presented by:  NDUNGââ¬â¢U M. JOSEPH  2016/ED/33284                To  MRS. R. GITONGA        APRIL 2016  1.1 Overview    The word theory merely refers to a particular kind of explanation. Leedy and Ormrod (2005) point out: ââ¬Å"A theory is an organized body of concepts and principles intended to explain a particular phenomenonâ⬠. Thus, theories explain ââ¬Å"Howâ⬠ and ââ¬Å"Whyâ⬠ something operates as it does (Johnson  Christensen, 2007).     As statedRead MoreThe Battle Against Prejudice And Stereotyping1147 Words à  |à  5 PagesAdditionally, it also produces the idea in society of African Americans that they are supposed to be criminals and when they are treated this way, they then become exactly what we believe them to be (32-33).   	Intergroup Competition is the idea that social groups will extend from the desire for a group to gain the scarce resources that exist (36-40). This idea is greatly supported by the segment on affirmative action in the video (36-40).  As said in the movie, the idea is that scholarship money andRead More Socialization and Social Stratification  Essay1927 Words à  |à  8 Pagesappropriate and accepted values, attitudes and behaviours of their society. Nevertheless, separate groups exist within societies for reasons including ethnicity, class and culture and these can bring their own set of ââ¬Ënormsââ¬â¢. Bond and Bond in Sociology and Social Care (2009 pg28) states ââ¬Å"From the cradle to the grave we are being socialisedâ⬠. Primary socialisation occurs from infancy to early adulthood. Secondary socialisation follows into the later stages of maturity. Anticipatory socialisation is where weRead MoreTheories of Ethnocentrism: Social Dominance Theory and Social Identity Pers   pective6083 Words à  |à  25 PagesTheories of Ethnocentrism: Social Dominance Theory and Social Identity Perspective  Compare and Contrast critically evaluate in light of relevant research and theoretical reasoning          A major focus of psychology is in understanding why group conflict, inequality and ethnocentrism occur. Many researchers have developed theories and presented evidence to try and explain these issues and two predominant approaches have emerged. The first approach focuses on the relatively stable personality differencesRead MoreCanadian Constitution Act of 19822240 Words à  |à  9 Pagesprofiling in the criminal justice system and racism in the workplace in Canada will be compared and contrasted. Moreover, various sociological concepts learned from the class will be applied to explain racism. In addition, the Symbolic interactionist and Conflict perspectives will be compared and contrasted to have a better understanding of racism.    Racism has been a long-standing problem that various individuals face in the Canadian society throughout the history. Particularly, racism has been an issue observedRead MoreProfessional Student4171 Words à  |à  17 Pagesscientific study of social behavior and human groups is known as  A.	psychology.  B.	political science.  C.	anthropology.  D.	sociology.    Answer: D       2. Sociology  A.	is the scientific study of social behavior and human groups.  B.	focuses primarily on how social relationships influence peopleââ¬â¢s behavior.  C.	focuses on how societies develop and change.  D.	all of these    Answer: D        3. 	The awareness that allows people to comprehend the link between their immediate, personal social settings and the remoteRead MoreThe Hegemonic Construction Of Ireland2740 Words à  |à  11 Pagesof poverty and inequality. Generalising what is, in fact, ââ¬Å"Only a restricted experience of newly found wealth, within a broader context of class and gender stratification and regional underdevelopment. It also masks growing racism within Irish societyâ⬠ (Loyal, 2003; 112). What Mac Grà ©il (1996) has defined as Irelandââ¬â¢s ââ¬ËDefensive ethnocentrismââ¬â¢, which is constructed on resistance to imposition from the ââ¬Ëoutsideââ¬â¢, has been challenged by increased immigration.  In Northern Ireland, migration throughout    
Gender Roles During The Late 70 s And Today s Society
  Atypical Gender Roles   In Jamaica Kincaidââ¬â¢s story, Girl, a mother is talking to her daughter about all the proper things she must do to be considered a good girl to her family and to the public, and when she grows up, a proper lady. She must follow the rules that are given to her by her own mother and by society. The mother also teaches the daughter how to act when things donââ¬â¢t go her way. She is told that along with being a proper lady, she must also be able to get what she wants and be independent. This story was written in the late 1970ââ¬â¢s and gender roles, for women, back then were not being ââ¬Å"followedâ⬠ because women wanted equal opportunities (Women In the Workforce). ââ¬Å"Gender stereotypes are beliefs regarding the traits and behavioral characteristics given to individuals on the basis of their genderâ⬠ (Deuhr). This essay will discuss the gender roles that were given to women in the story, during the late 70ââ¬â¢s, and in todayââ¬â¢s society.  ââ¬Å"Wash the color clothes on Tuesday and put them on the clothesline to dryâ⬠ (Kincaid). A little girl is being told that she needs to do the jobs around the house now and when sheââ¬â¢s older so her house is in tip-top shape. ââ¬Å"Gender stereotypes begin the second a babyââ¬â¢s gender if found out.â⬠ (Brewer). They are taught at a young age to do work around the house to help the mother, to tend to their husbands and to be a homemaker (PBS). ââ¬Å"Women are supposed to cook and do housework. Women are responsible for raising childrenâ⬠ (Brewer). That is whatShow MoreRelatedIs Radio Be A Catalyst For Social Change?950 Words à  |à  4 PagesThroughout history we have been assigned Gender stereotypes by society, especially since the 1940s when the male was seen as the breadwinner, the one who would work, also portrayed by the media as   active, decisive, courageous, intelligent and resourceful, whilst the female would take on the housewife mentality which i   nvolved keeping up appearances essentially whilst looking after the family, who the media would most often depict as weak, ineffectual, victimised, supportive, laughable or ââ¬ËsimplyRead MoreThe Pros And Cons Of Transgenders In The Military1349 Words à  |à  6 Pagessaid that when we are young we know our gender. If we do not conform to traditional male or female roles there is a strong likelihood that others will think we might be homosexuals. Although that is not always the case. Some people just prefer items that seem more interesting to them. Transgenders are born with their gender identity, that is apart from their sex. Back then transgender was seen as a mental disorder. In the 21st century people have learned gender identity and sexual orientation are differentRead MoreA Brief History And Analysis Of Portrayal Of Women Essay1422 Words à  |à  6 Pagespatriarchal society, valuing men over women and using various tactics to oppress women by constructing gender roles. These    gender roles are thrust upon people before birth and are reinforced through society within the media. This object here is to provide an overview of the portrayal of women in magazines from the late 1800ââ¬â¢s to present day. As the years progress, so do the number of womenââ¬â¢s rights. While women are still fighting for equality, the birth of feminism has done much to close the gender gap.Read MoreWomen s Patriarchal Oppression By Kate Chopin Essay1621 Words à  |à  7 PagesAP Language, Per 1  14 November 2016  Women s Patriarchal Oppression   	Women have been denied social power and the right to various forms of self-expression during the 19th century. Feminism is the belief that women should be treated as equals to men and have the same opportunities. Feminist analysis discusses about topics such as women in society that s been through oppression, dehumanizing, and depression. Several brave female writers came forth during this period, to speak out against their oppressionRead MoreThe American Dream1678 Words à  |à  7 Pagesclasssystem.         The 80 s was an eye opener to a lot of new things, new music, new styles, new points of view on life and new technology. Music was a big hit for the 80 s and so was the technology. A home, family, job and fun was basically what everyone needed to live ahappy life. In the 80 s, people saw the American dream, as a simple task of success andthose years defined them. They were the generation in between differences and facing disagreement andnot turning our backs. The 80 s may have made themRead MoreThe Roles Of Men And Women1477 Words à  |à  6 Pagesdifferent roles in everyday life. Men were traditionally the bread-winner, the handyman and the ruler of the household. Women were the cook, cleaner, child-bearer (and raiser), and clothes maker. As humankind progresses, humans progress. Should women be subjected to always be the little housewife? Should men always be pressured to be the money makers of the family? My answer to both of those questions is: absolutely not. This essay will dis   play how the roles of men and women in society are changingRead MoreIn Our World Today, The Living Generations Seem To Be Incredibly884 Words à  |à  4 Pages  	In our world today, the living generations seem to be incredibly divided in their values, beliefs, and political stances. These differences were prominently shown in the most recent presidential election. Within these differences are differing opinions in what feminism stands for and what the acts in the name of feminism truly mean in the context of society. Feminism as defined by the Merriam Webster dictionary is: ââ¬Å"the theory of the political, economic, and social equality of the sexes.â⬠ If thisRead MoreFactors Affecting Employment in Kenya1307 Words à  |à  6 Pagesfactors are traced from colonial era and continue to have influence even today. The major factors discussed in this paper include:economic factor, political factor, migration factor, organizational factor and demographic factors (gender and ethnicity factor).    Economic Factor  Kenya s economy is market-based, with some state-owned infrastructure enterprises, and maintains a liberalized external trade system. The economy s healvy dependence on rain-fed agriculture and the tourism sector leavesRead MoreRough Draft For Better Or For Worse3638 Words à  |à  15 Pagesexperience, the TV, and through the media, but how much has marriage changed now compared to the 1950ââ¬â¢s? The idea of marriage has been altered and improved since the 1950ââ¬â¢s because of feminism, views about individualism, and views of same-sex marriage.   	The 1950ââ¬â¢s were cookie cutter; there was usually a working father, a homemaker mother, and a couple of kids. Although women were working and had jobs in the 1950ââ¬â¢s, after WWII many women still stayed home being a house wife if the husbandââ¬â¢s income could affordRead MoreWomen s Rights For Women1465 Words à  |à  6 Pages  Womenââ¬â¢s rights in America in late 1800ââ¬â¢s womenââ¬â¢s right to vote women in medicine and the equal rights for women are the 3 main points that were big in the 1800ââ¬â¢s.    Womenââ¬â¢s rights to vote women couldnââ¬â¢t vote back in the late 1800ââ¬â¢s. Women had to stay home and take care of the children, cook and clean the house and when their husbands get home take care of them too. Although women had to do all those things they were not paid equal for the things they did.  Women were told it is not job to vote that    
Cost Accounting Adelaide Brighton Cement - Myassignmenthelp.Com
  Questions:  1. Discuss various approaches to performance evaluation and control in various types of organisations.  2. Devise and evaluate simple indicators of performance.  3. Critically evaluate the uses of managerial accounting information for strategic decision making in various business contexts.      Answers:    Introduction  Companys name:  The name of the organisation selected to fit the purpose of this report is Adelaide Brighton Cement.  Establishment year:  The organisation has initiated its journey on 12th December 1982, in which 30 guests have been invited in the opening.  Vision and mission:  The vision of Adelaide Brighton Cement is to become the highly preferred provider of cement and other mineral products for the staffs of the organisation along with immediate families (Adelaidebrighton.com.au 2017).  The mission of Adelaide Brighton Cement is to become the highly preferred provider of cement and other mineral products and in accomplishing financial security and well-being by providing a group of pertinent, competitively priced savings and lending services.    Managerial highlights:  The managerial highlights of Adelaide Brighton Cement have been represented below in the form of a figure.    Figure 1: Managerial highlights of Adelaide Brighton Cement for 2015 and 2016  (Source: Adelaidebrighton.com.au 2017)  From the above figure, it is inherent that the net revenue of the organisation has declined in 2016 due to increase in amortisation, depreciation and impairments. Due to this, there is fall in overall net income of the organisation. As a result, the earnings per share have declined in 2016, which has resulted in less distribution of dividend in the same year.  Products focused:  Adelaide Brighton Cement is a manufacturer of Australia of lime, cement and dry blended products. The distribution and manufacturing facilities of the organisation are in South Australia, Victoria, New South Wales, Fyansford and the Northern Territory.    Line function and staff function:  In case of Adelaide Brighton Cement, there is installation of a new management team that has helped in redefining the philosophy of the organisation along with a staff policy and customer care. The organisation has reorganised the structures of management and personnel and it has undertaken an intensive management training system along with new recruitment approaches and initiation of staff induction (Bebbington and Larrinaga 2014). In addition, an excellence program has been designed for motivating as well as rewarding staffs along with training in merchandise knowledge to increase the sophistication of the manufacturing sales force. This has helped in increasing the satisfaction level of the customers.  Value chain of Adelaide Brighton Cement:  The three major value development functions associated with delivering the promises of the organisation are described as follows:  In-bound logistics:  As Adelaide Brighton Cement is primarily a manufacturer, it produces the products that it sells (Bebbington, Unerman and O'Dwyer 2014). In addition, it controls the network of distribution of its products. Within this function, two important activities are evident that contribute to the firm, which include logistics and procurement. The products of the organisation are transferred directly to the regional or national centre of distribution, in which quality certification is carried out for transporting directly to the stores. Along with this, Adelaide Brighton Cement is involved in owning and operating each truck and centres of distribution associated with the network of distribution. This has placed the organisation in a favourable position in preventing strikes of the workers along with enabling higher control to assure the shipment punctuality (Burritt and Schaltegger 2014).  Operations:  The operations of Adelaide Brighton Cement are engaged in two major activities, which assure the convenience of the customers and value including quality assessment and inventory management. When the stock arrives at the retail store and placed on display, the constant checks are made in detecting and removing defective products. In addition, minimum presentation level (MPL) is present for each stock keeping unit (SKU). The technology related to sophisticated point of sale helps in tracking the number of SKUs sold for a certain product. If the level of stock goes down the MPL, an order of re-stocking has been dispatched to the centre of distribution (Carmona, Ezzamel and Gutirrez 2016). Finally, the organisation utilises a program of advanced forecasting in anticipating future changes in demand because of environmental factors like economic trends or seasonal changes.    Sales and marketing:  Organisational dynamism is the primary activity involved in raising sales along with enabling the organisation to compete effectively. Adelaide Brighton Cement holds weekly specials for increasing short-term sales of particular products, in which there is minimisation of the item prices by a greater percent (Christ and Burritt 2015). The sales catalogues are distributed for supplementing this initiative to provide information to the customers. In addition, there is appointment of a special market research team that would help in identifying the changing tastes and preferences of the customers in the market.  Process of planning in Adelaide Brighton Cement for three issues:  Types of business strategies adopted:  The following are the two types of business strategies that Adelaide Brighton Cement has adopted to compete in the Australian manufacturing sector:  Growth strategy:  In the words of Collier (2015), a growth strategy encompasses the initiation of new products or including new features to the current products. This is necessary for keeping up with the existing level of competition. Adelaide Brighton Cement has adopted a growth strategy in order to find new market for launching its products. For instance, it might discover with the help of market research that the industrial workers like its products. Hence, in addition to selling products in the stores, it packages the same in bigger containers for plant and factory workers.  Product differentiation strategy:  It has been observed that the organisations often use the strategy of product differentiation when competitive supremacy is obtained like superior quality products or services (Drury 2013). In case of Adelaide Brighton Cement, it has set apart from the rivals with its superior engineering design. With the help of this strategy, the organisation has been able to develop brand loyalty by attracting new customers as well as retaining the existing ones.  Positioning of the organisation among other existing competitors and potential rivals:  As commented by Fleischman and Parker (2017), market segmentation concentrates on division of a market into segments or groups within diverse wants and needs. The customers within a particular segment of market are identical to each other in terms of wants and needs and varying from the customers in the other segments of the market. The organisations and customers are involved in buying as well as using the products provided in the organisation at any time of the year. Since these products are used at any point of time in a period, the customers might not devote additional time on selecting and contrasting the product quality of the organisation, as these products are easily substitutable (Fullerton, Kennedy and Widener 2013). In addition, with the growing popularity of the online business over the years, Adelaide Brighton Cement has focused on the online B2C market. Finally, the organisation has positioned itself in order to attract the growing market of China.  Information needed for manufacturing and/ or selling budgeting:  As commented by Holzhacker, Krishnan and Mahlendorf (2015), a manufacturer develops a budget for tracking along with recording the expenditures of a specific product. In order to prepare manufacturing or selling budget, Adelaide Brighton Cement needs the following information:  Direct material budget:  This budget would take into account the raw materials required for each product, the budgeted initial and closing inventory, costs of raw materials and the number of units to be manufactured.  Direct labour budget:  This budget calculates the number of labour hours need by multiplying the number of units to be produced through the projected number of hours needed to produce each unit. The overall number of hours required could be multiplied afterwards by the projected hourly labour cost to determine the overall budgeted labour cost (Lavia Lpez and Hiebl 2014).  Overhead budget:  The budget of overhead divides overhead cost into variable and fixed overheads. The units manufactured are multiplied the variable overhead and then the fixed overhead is added. This overall projected overhead could be utilised to estimate the future production costs.    Process of controlling in Adelaide Brighton Cement for three issues:  Way of monitoring the manufacturing and/ or selling plans:  As pointed out by Moorthy and Yacob (2013), the monitoring and assessment of progress form the basis for continual improvement in a manufacturing organisation. With the help of monitoring, the accuracy of inputs and estimations from the evaluation utilised to ser the strategic direction could be identified. In addition, it is necessary to assure that there is implementation of plan in an effective fashion for aligning productivity and profitability with the predetermined targets after accounting for changes in pasture growth, prices of the market and variable costs (Nielsen, Mitchell and Nrreklit 2015).  Ways of implementing balanced scorecard in the performance management system of Adelaide Brighton Cement:  The following ways could be adopted on the part of Adelaide Brighton Cement in its performance management system for implementing the balanced scorecard:    Firstly, the organisation needs to form a core group comprising of senior executives from each department to be developed with managing director as chairperson and strategy officer as project manager for preparing the detailed plan.  Secondly, the firm needs to finalise a strategy map along with placing the same into the perspectives of balanced scorecard for forming the cause-effect association among these strategies.  Thirdly, Adelaide Brighton Cement needs to translate the strategy into operational language in the form of strategic measures or key measures of performance for effective interpretation of the employees and executives.  Fourthly, the organisation needs to carry out critical evaluation of the current processes and sub-processes, expected output along with identifying the measures of potential performance. After that, these measures need to be evaluated for assessing the impact or association with knowledge performance management in balanced scorecard approach.  Fifthly, after the preparation of the departmental balanced scorecards, the individual scorecards of the executives in every department are to be developed with individual activities.  Sixthly, gap analysis needs to be conducted, in which various gaps could be evaluated like gap over standard, gap over internal best performance, gap over benchmark, gap over customer needs along with stretching the target around these gaps.  Finally, the organisation needs to review the implementation process so that corrective actions could be taken, if any discrepancy is found.    Two situations in which decision-making is presented in Adelaide Brighton Cement:  The two situations in which decision-making are presented in the organisation are discussed briefly as follows:    The organisation produces products directly and hence, it undertakes make decision. In order to make products, it includes expenditures associated with the purchase and maintenance of product equipment and the cost of materials of production. Additional costs include the extra labour needed to produce items and storage needs (Rieckhof, Bergmann and Guenther 2015).  Adelaide Brighton Cement is involved in making global expansion. In order to expand globally, the organisation conducts adequate market research and uses the local knowledge to know about the foreign market trends along with changes in the tastes and preferences of the customers (Smith 2017).    Summary of interested findings and any recommendation/ prediction:  Three significant points of discussion in the report:   The major three significant discussion points identified from the report are described as follows:    Adelaide Brighton Cement controls the network of distribution of its products. Within this function, two important activities are evident that contribute to the firm, which include logistics and procurement.  With the help of monitoring, the accuracy of inputs and estimations from the evaluation utilised to ser the strategic direction could be identified.  The organisation produces products directly and hence, it undertakes make decision. In order to make products, it includes expenditures associated with the purchase and maintenance of product equipment and the cost of materials of production.    Recommendation or forecast of Adelaide Brighton Cement:  The following recommendations could be extremely beneficial for Adelaide Brighton Cement:    The organisation needs to modify its product lines in the Australian market in order to cope up with the falling demand and declining revenues.  It needs to find new suppliers in the market for obtaining basic raw materials at cheaper cost while ensuring superior quality.  The organisation needs to penetrate deeper into the emerging Asian markets like China, as the potential for success is increasing in these markets.      References:  Adelaidebrighton.com.au. (2017).Adelaide Brighton Cement. [online] Adelaide Brighton Cement. Available at: https://www.adelaidebrighton.com.au/ [Accessed 11 Sep. 2017].  Bebbington, J. and Larrinaga, C., 2014. Accounting and sustainable development: An exploration.Accounting, Organizations and Society,39(6), pp.395-413.  Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge.  Burritt, R. and Schaltegger, S., 2014. Accounting towards sustainability in production and supply chains.The British Accounting Review,46(4), pp.327-343.  Carmona, S., Ezzamel, M. and Gutirrez, F., 2016. Accounting history research: traditional and new accounting history perspectives.De Computis-Revista Espaola de Historia de la Contabilidad,1(1), pp.24-53.  Christ, K.L. and Burritt, R.L., 2015. Material flow cost accounting: a review and agenda for future research.Journal of Cleaner Production,108, pp.1378-1389.  Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley  Sons.  Drury, C.M., 2013. Management and cost accounting. Springer.  Fleischman, R.K. and Parker, L.D., 2017.What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850(Vol. 6). Routledge.  Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), pp.50-71.  Holzhacker, M., Krishnan, R. and Mahlendorf, M.D., 2015. The impact of changes in regulation on cost behavior.Contemporary Accounting Research,32(2), pp.534-566.  Lavia Lpez, O. and Hiebl, M.R., 2014. Management accounting in small and medium-sized enterprises: current knowledge and avenues for further research.Journal of Management Accounting Research,27(1), pp.81-119.  Moorthy, K. and Yacob, P., 2013. Green accounting: Cost measures.Open Journal of Accounting,2(01), p.4.  Nielsen, L.B., Mitchell, F. and Nrreklit, H., 2015, March. Management accounting and decision making: Two case studies of outsourcing. InAccounting Forum(Vol. 39, No. 1, pp. 64-82). Elsevier.  Rieckhof, R., Bergmann, A. and Guenther, E., 2015. Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy.Journal of Cleaner Production,108, pp.1262-1278.  Smith, M., 2017.Research methods in accounting. Sage.    
Bay Of Pigs 10 Pages Essay Research free essay sample
  Bay Of Pigs ( 10 Pages ) Essay, Research Paper    B A Y O F P I G S    The narrative of the failed invasion of Cuba at the Bay of    Pigs, which is located on the south seashore of Cuba about 97    stat mis south-east of Havanna, was one of misdirection, hapless    judgement, and stupidity ( ? Bay of Pigs? 378 ) . The incrimination    for the failed invasion falls straight on the CIA ( Central    Intelligence Agency ) and a immature president by the name of    John F. Kennedy. The whole purpose of the invasion was to    assault communist Cuba and put an terminal to Fidel Castro.    Ironically, 39 old ages after the Bay of Pigs, Fidel    Castro is still in power. First, it is necessary to look at    why the invasion happened and so why it did non work.    From the terminal of World War II until the eightiess,    most Americans could hold that communism was the enemy.    Communism wanted to destruct our manner of life and pervert the    freest state in the universe.             Communism is an economic    system in which one individual or a group of people are in    control. The chief intent of communism is to do the    societal and economic position of all persons the same. It    abolishes the inequalities in ownership of belongings and    distributes wealth every bit to all. The chief job with    this is that one individual who is really affluent can be stripped    of most of his wealth so that another individual can hold more    material goods and be his equal.    The chief ground for the Bay of Pigs onslaught on Cuba was    the alteration to communism. On January 1, 1959, Cuban dictator    Fulgencio Batista fled the state for the safety of the    Dominican Republic ( Goode, Stephen 75 ) . Fidel Castro and    his guerilla warriors overthrew the old authorities dictated    by Batista. During the following twosome of hebdomads, Castro    established a new authorities and on February 16, he was    officially declared Prime Minister ( Finkelstein, Norman H. 127 ) .    The United States accepted this new government as a alleviation from    the harsh, corrupt, and unpopular authorities of Batista.    Soon after everything settled down, Castro and his work forces made    a rapid move to alter their political class. He announced    his transmutation to Marxism-Leninism and avowed his    friendly relationship with the Soviet Union ( Goode, Stephen 75 ) .    These events upset the United States and there were concerns    about Castro going excessively powerful. One ground was the    friendly relationship with the Soviet Union because Cuba was having    armed forces to spread out and better its ground forces. Cuba received    30,000 dozenss of weaponries a twelvemonth, which included Soviet JS-2    51-ton armored combat vehicles, SU-100 assault guns, T-34 35-ton armored combat vehicles, 76-mm    field guns, 85-mm field guns, and 122-mm field guns ( Goode,    Stephen 75  A ; 76 ) .    Fidel Castro took great pride in the armed forces. He    expanded the land forces from 250,000 to 400,000 military personnels.    These figures put one out of every 30 Cubans in the    armed forces, compared to one out of every 60 Americans    ( Goode, Stephen 76 ) . Castro and communist Cuba was    bring forthing a military constitution ten times larger than    that of Batista? s. Castro put together the best ground forces any    Latin American state had of all time had ( Goode, Stephen 76 ) .    Analysts in Washington were frightened by this intelligence. They    were acquiring scared that Cuba might seek to assail the United    States with Soviet missiles and missile launchers. Besides,    they were afraid that Castro might assail other Latin    American states. Both scenarios were non welcome in the    United States, and the ruin of Castro and the Cuban    authorities became the top precedence of the CIA ( Goode,    Stephen 76 ) .    There were many Cubans that did non like Castro. They    flocked to the United States in order to get away communism.    These people were known as Cuban expatriates ( Goode, Stephen    76 ) . On March 17, 1960, the CIA and President Eisenhower    got together and discussed the state of affairs traveling on in Cuba.    They decided to build up and develop these Cuban expatriates for    guerilla warfare against Cuba ( Goode, Stephen 76  A ; 77 ) . In    November 1960, John F. Kennedy was elected president. Upon    his election, he was informed of the Cuban crisis and after    being presented with the facts, he approved the invasion.    Many programs for the invasion were recognized, but the    best one came from Richard Bissel. He describes his program in    a book entitled, CIA.    ? The program that was eventually accepted was    a more complex and larger version of the    operation seven old ages earlier in    Guatemala. A force of Cuban expatriates was    to procure a beachhead on Cuba? s    coastline while a fleet of B-26? s, the    most powerful war contending plane, was to    set Castro? s air force out of committee    and interrupt transit and    communicating lines ( Fursenko,    Aleksandr, and Timothy Naftali 95 ) .    Once the beachhead had been secured and    a part of Cuban district liberated,    a group of Cuban expatriate leaders would be    flown to Cuba to organize a probationary    authorities. The United States would so    officially acknowledge the probationary    authorities as the one true authorities of    Cuba? ( Goode, Stephen 77 ) .    The invasion started on April 16, 1961. It lasted for    about three yearss. At the beginning, the CIA purchased    several farms in Florida where the Cuban expatriates could get down    preparation ( Goode, Stephen 77  A ; 78 ) . Guatemala, Honduras, and    Nicaragua helped the invasion because they gave their    blessing for CIA cantonments to be located in these parts    ( Goode, Stephen 78 ) . The Nicaraguan? s dictator, Anastasio    Somoca, disliked Castro enormously. He said, ? Bring me    back a twosome of hairs from Castro? s face fungus? ( Robinson, Linda    53 ) .    The invasion, which was code-named Operation Zapata,    consisted of about 1,400 to 1,500 expatriates ( Bay of Pigs    Revisited, The 3 ) . The CIA chose Manuel Artime Buesa as    the leader of the military personnels ( Goode, Stephen 79 ) . He was a    former Castro soldier and his leading abilities were said    to be first-class. His first move as leader was to acquire rid of    all he suspected disloyal or unqualified. Following, he replaced    many of the functionaries that had been developing with the    soldiers in Latin American states with officers who had    served in Fulgencio Batista? s ground forces. These officers were    said to be? hoods? who had been portion of the former    dictator? s barbarous authorities ( Goode, Stephen 79 ) .    President Kennedy ordered that there be none of Batista? s    work forces in the Liberation Army, which was the ground forces doing the    invasion, but these orders seemed to be ignored. About 200    of the expatriates did non like Artime? s move to name    Batista? s work forces as caputs of the Army. These work forces were given a    pick either to accept the functionaries or non accept it and    be flown to Guatemala to remain at that place until the invasion was    completed ( Goode, Stephen 79 ) .    Six months before the invasion, the United States did a    foolish thing. Ra? cubic decimeter Roa, the Cuban foreign curate, stated    in an interview at the United Nations, ? I have accurate    cognition of the invasion? . He told them that he knew about    the expatriates and their preparation in Guatemala, and he knew that    the CIA was in charge of the onslaught. Roa claimed that he    got the information from LIFE magazine, the New York Daily    News, and CBS ( Goode, Stephen 79  A ; 80 ) . Besides Roa,    Castro besides acquired accurate and utile information. He    was really prepared for the invasion. Castro camouflaged the    little Cuban air force, and he invariably patrolled possible    invasion sites he heard were traveling to be targeted, including    the Bay of Pigs. The forenoon before the invasion, April 15,    1961, he ordered a countrywide qui vive ( Goode, Stephen 80 ) .    On April 14, 1961, the Liberation Army set canvas on six    ships from Nicaragua. The Army consisted of about 1,500    military personnels and they had about five armored combat vehicles, 18    howitzers, 15 recoilless rifles, four flame-throwers,    12 projectile launchers, twelve set downing trades, and five    bottoms to make conflict with ( Robinson, Linda 54 ) . The    following twenty-four hours, the first work stoppage was made on Cuba. The work stoppage was    good for the Army because it destroyed at least half of    Castro? s planes, including B-26? s, Sea Furies, and T-33 jet    trainers ( Goode, Stephen 80 ) . This was an early onslaught on    Cuba, and Castro was non ready for this assault ; hence,    ensuing in the devastation of half of Castro? s planes.    On April 16, the probationary authorities members    received word that the invasion was nigh. They flew to    Miami where they would conceal out, and be ready to be taken to    Cuba if the invasion was successful ( Goode, Stephen 80  A ;    81 ) . The following thing the president did was really polar to    the success of the onslaught. President Kennedy canceled a    2nd scheduled air work stoppage against Cuba. No one truly    cognize why he canceled the work stoppage ; nevertheless, he could hold    believed the first work stoppage did equal harm to the Cuban    air force and a 2nd would non be needed ( Bay of Pigs    Revisited, The 4 ) . In any instance, the cancellation was    considered by the CIA to harm the operation and possibly    condemn it to failure ( Nelson, Craig 1 ) .    At midnight on April 16, the invasion began ( Goode,    Stephen 81 ) . Thingss got away to a bad start. The coral    reefs delayed several landing trades and others experienced    engine problem. Some of the expatriates chose a land invasion.    These military personnels penetrated about 20 stat mis into Cuba until    they ran into Castro? s reserves. The reserves had heavy    supports which meant a quicker resignation for these    expatriates ( Goode, Stephen 81 ) .    On Monday, April 17, the staying planes of Castro? s    air force were able to enforce great harm on the ships and    their encroachers ( Bay of Pigs Revisited, The 4 ) . Two of the    Liberation Army? s ships were sunk, The Houston and    The Rio Candido, which sank with most of the Army? s    ammo, oil, communications equipment, and work forces. Three    of the B-26? s that the Liberation Army had were shot down by    Cuba? s 20-mm cannons ( Goode, Stephen 81 ) . Later on that    awful Monday, President Kennedy approved a 2nd air    work stoppage, but it came excessively late. The exile force had been    exhaustively defeated. When the planes arrived, they were an    hr tardily because of the difference in clip zones ( Goode,    Stephen 81  A ; 82 ) .    Of the 1,500 military personnels the ground forces had at first, merely 1,297    made it to Cuba. The others were killed at sea or deserted.    After the Liberation Army surrendered, 1,180 of the 1,297    were captured and taken as captives to Havanna ( Fursenko,    Aleksandr, and Timothy Naftali 95 ) . Most of the captured    expatriates confessed their connexion with the CIA and radius of    support from the United States ( Goode, Stephen 82 ) . Castro    was really angry with the United States and he told other    states the dangers that existed with the United States.    Representatives spoke with Castro and came to a via media.    The United States wanted the captives back, and Castro    needed medical supplies. They negotiated and Castro    released the captives to return to Florida in clip for    Christmas, 1962 ( Goode, Stephen 82 ) .    On April 19, one twenty-four hours after the failure of the invasion,    Castro announced over the wireless,    ? The encroachers have been annihilated.    The Revolution has emerged winning.    It destroyed in less than seventy-two    hours the ground forces organized during many    months by the imperialist authorities of    the United States? ( Goode, Stephen 82 ) .    Many people believed that Kennedy was the cause of the    failure. CIA functionaries and Cuban exiles believed Kennedy? s    failure to O.K. air work stoppages to endorse up the seaborne    encroachers doomed the program ( Nelson, Craig 1 ) . President    Kennedy publically shouldered the duty, but    in private he blamed the CIA and his military advisors. He    besides said that the bureau needed reorganisation ( Goode,    Stephen 82 ) . Although some CIA functionaries blamed the    president, legion others blamed the bureau every bit good. The    CIA manager, Allen Dulles, resigned several months after    the invasion. He was replaced by John McCone, a prominent    man of affairs ( Finkelstein, Norman H. 134 ) . Many other CIA    functionaries either quit or were fired by President Kennedy.    Lyman Kirkpatrick, the CIA inspector general, wrote a    study. He is said to be one of the harshest reviews of    the invasion ( Nelson, Craig 1 ) . Kirkpatrick laid most of    the incrimination straight on the CIA. Allen Dulles, Richard    Bissell, and others resented the study and said that he had    betrayed the CIA ( Goode, Stephen 83 ) . The 150-page study    was eventually released after sitting in the CIA manager? s    safe for over 30 old ages. Some extracts of the study    were released on February 21, 1998 to the Associated Press.    It said,    ? The CIA? s ignorance, incompetency, as    good as its haughtiness toward the 1,400    Cuban exiles it trained and equipped to    mount the invasion, was responsible for    the debacle. The pick was between    retreat without award and a gamble    between black licking and doubtful    triumph. The bureau take to chance    at quickly diminishing odds, misleading    presidential functionaries, be aftering ill,    utilizing faulty intelligence, and    carry oning an open military operation    beyond their capableness. The CIA    undertaking went frontward under the hapless    semblance of deniability. Officials had    failed to rede the president at an    appropriate clip, that success had    become doubtful and to urge that the    operation hence be canceled?    ( Nelson, Craig 1 ) .    Other factors he criticized were the absence of equal air    screen, the jobs in keeping secretiveness and security,    imperativeness leaks, and the political infighting among the expatriates    who seemed more leery of one another than Castro    ( Goode, Stephen 84 ) .    In decision, did the authorities truly believe that a    force of 1,500 work forces were any lucifer for Castro? s ground forces of    400,000? Did they believe that their program to assail was    foolproof? Did they take clip to be after the onslaught, or were    they excessively dying to throw out Castro that they left out of import    inside informations? If they had stopped to inquire themselves these    inquiries, it is likely that they would hold called off the    whole thing.    Bibliography    ? Bay of Pigs. ? Encyclopedia Americana. 1998 edition.    Bay of Pigs Revisited, The. Online. Internet. 10 Oct. 2000.    Available hypertext transfer protocol: //www.eserver.org/history/bay-of-pigs.txt    Finkelstein, Norman H. , Thirteen Days / Ninety Miles: The Cuban Missle    Crisis. New York: Simon  A ; Schuster Publications, 1994.    Fursenko, Aleksandr, and Timothy Naftali. The Secret of the Cuban Missile    Crisis: ? One Hell of A Gamble. ? New York: W.W. Norton  A ;    Company, 1997.    Goode, Stephen. Central Intelligence Agency. New York: Franklin Watts    Company, 1982.    Nelson, Craig. ? CIA Report on Bay of Pigs Released. ? The Associated    Press News Service 21 Feb. 1998: 1  # 8211 ; 2.    Robinson, Linda. ? The Price of Military Folly. ? U.S. News and World    Report. 22 April 1996: 53  # 8211 ; 56.    
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