The child essays

The youngster papers The childs right to imaginative idea and articulation composed by Jalongo (2003) is a useful article by the Association for Childhood Education International composed for teachers, guardians and different partners in childrens training and depicts the thought that kids ought to be instructed, and given the right, to think innovatively and communicate through their inventive work since early on. By doing so it is accepted that kids today will get ingenious, creative, imaginative, and moral issue solvers in tomorrows future. Jalongo (2003), who composes in the interest of the Association for Childhood Education International (ACEI), starts her article by sketching out the worries encompassing inventiveness in childrens training today. Jalongo (2003) sets her situation from the earliest starting point of the article, which is to make teachers, guardians and partners in childrens instruction mindful of the significance of the early years in childrens lives for picking up and improving the aptitudes required for innovative idea and articulation. Jalongo (2003) proceeds with this situation by contending that the meaning of imagination must be improved and extended so it is rational with contemporary hypothesis and exploration. Besides, this will at that point imply that imaginative idea and articulation won't just rely upon ability alone, it will likewise concentrate on inspiration, intrigue, exertion and opportunity (Jalongo, 2003). This thus will uncover the advantages and significance of teaching kids in innovative idea and articulation from youthful, for kids themselves as well as for human progress in general. Jalongo (2003) utilizes an ongoing investigation of the mind by Runco and Pritzker (1999), as a way to demonstrate to the peruser the degree and capacity of childrens imaginative idea. Jalongo (2003) likewise utilizes this examination to legitimize some portion of her position which is that inventiveness should be reclassified because of late resear... <!

The Social History of the Birth Control Pill

The Social History of the Birth Control Pill Free Online Research Papers Since the beginning, women’s needed fundamental opportunities because of their commitment to keep up the home and bear kids. Ladies were raised to be unassuming and agamic until marriage. During marriage, ladies despite everything must be unobtrusive, however they were urged to be sexual creatures with their spouses to imitate. Be that as it may, the demonstration of bearing and bringing up youngsters expended women’s lives. Ladies were required to remain in the home and be acceptable, maternal creatures. It was distinctly until the innovation of the anti-conception medication pill that ladies had the option to genuinely assume some responsibility for their bodies and employment. The obligation of bearing kids accompanied numerous results. The real demonstration of bearing youngsters was risky. Different pregnancies negatively affected a woman’s body and the field of obstetrics was new in clinical research. Bringing up different youngsters was likewise financially badly arranged, particularly to the regular workers. In any event, when a subsequent salary was fundamental in a family unit, ladies had no opportunity to enter the work power as they were too caught up with being moms. Plainly, ladies were confined to this one cultural job. The idea of anti-conception medication was not new. Ladies had been attempting numerous approaches to forestall pregnancy. A large number of the convictions to forestall pregnancy were legends. For instance, one of the well known methods of forestalling pregnancy was tossing an ear of corn into the waterway. In the event that a lady tossed an ear of corn into a waterway, she thought she was shielded from pregnancy for the whole month (Crawford and Unger 147). The idea of anti-conception medication interested numerous ladies, particularly those hoping to spread their points of view outside of tenacious parenthood. The crusading for conception prevention immediately turned into a famous women's activist development. The Comstact Act of 1873 frustrated the conception prevention development in the United States. The Comstock Act became government law that made it illicit to send any disgusting, salacious, as well as prurient materials through the mail including sex entertainment, prophylactic gadgets, or data about contraception and premature birth (Gordon 23). With no entrance to conception prevention, or even better the information on it, ladies came up short on the opportunity to regenerative decision. Anthony Comstock was the early power behind limitations on conception prevention. He was a faithful Christian who accepted that most of American culture was getting lecherous because of the preventative business. Comstock set out toward Washington in 1872 to assist his motivation. In 1873, Congress passed the Comstock Act, which was planned for halting exchange foul writing and corrupt articles. It additionally focused on data on conception prevention gadgets, explicitly transmitted infections, human sexuality, and premature birth (Gordon 24). In a 1915 article, Margaret Sanger alludes to the Comstock Law saying, There is nothing which causes so much chuckling or calls forward such a large number of kidding remarks by individuals in Europe as Comstockery in America (Kennedy 13). She tested the law in 1916 by opening up the main conception prevention center in America and in 1936 she brought the instance of United States v. One Package to the U.S. Circuit Court of Appeals (Kennedy 21). That choice permitted doctors to lawfully mail conception prevention gadgets and data all through the nation. At long last, in 1965, the Supreme Court instance of Griswold v. Connecticut toppled the Comstock Law, deciding that the private utilization of contraceptives was an established right (Kennedy 23). In America, it is normally realized that before World War I, society had the discernment that woman’s essential capacity was to manage and bring up kids. Groundwork for parenthood and marriage started soon after a girl’s birth. All through a girl’s life, cleaning house and thinking about youngsters were the main aptitudes that were instructed to her. Ladies had no alternative to build up their independence. Their status was related to their husband’s status as â€Å"women were just property† (Crawford and Unger 101). The female job was a housewife and a mother, having a place with her significant other. During World War I, ladies needed to fight for themselves and their families without their spouses or fathers. During WWI a portion of the jobs of ladies changed in light of the fact that they needed to enter the work power to cover for the men off at war. Be that as it may, by the 1930’s, the status of ladies in North America relapsed. Men retook their occupations after WWI despite the fact that ladies at long last kept up testimonial in 1920. By the Great Depression, in view of the mind-boggling pace of joblessness because of the downturn, ladies were laid off before men (McCann 57). Numerous ladies wound up back in the home expecting customary jobs and relapsing to their unique status before WWI. Once more, during World War II, ladies were by and by tossed into the workforce. This was the start of the adjustment in status and jobs for ladies. In any case, women’s maternal jobs were all the while proceeding to upset their equivalent passage into the workforce with men. This incited genuine commitment to figure out how to control pregnancy and parenthood. During this time, President Theodore Roosevelt shared a conviction, held by most of government officials at that point, that groups of America should go about as hirelings of the state and ought to give kids to manufacture national quality (McCann 50). This inclination in America was when the industrialization was at its top in the US and starting to grab hold else where on the planet. Contraception was viewed as a moral issue in that most of Americans trusted it was a type of premature birth and accordingly improper was as yet implemented by the Comstock Laws. Gregory Pincus was an American doctor, scientist, and analyst during the twentieth Century. From the get-go in his vocation he started contemplating hormonal science and steroidal hormones, yet his first advancement came in 1934 when had the option to create in vitro treatment in hares (Kennedy 55). In 1953, Margaret Sanger and Katherine McCormick faced Pincus with making an oral prophylactic. He searched out Searle, a pharmaceutical organization, about financing for their arrangement (58). Searles introductory response was no in light of the fact that it endangered his organization because of the stark contraception laws. Regardless of the way that Searle had no goal of making an oral preventative, Frank Colton, a scientist at the organization, coincidentally built up a kind of one. Pincus was permitted to have tests of the medication for his examination (60). In 1957 The Pill was discharged as a treatment for gynecological scatters. At long last, in 1960, it became FDA endorsed and by 1963, 1.2 million ladies were utilizing it (62). In spite of the fact that Searle was initially hesitant to subsidize inquire about for an oral prophylactic, he before long received the benefits of the recently created Pill, and consumed the business for a brief timeframe (63). Margaret Sanger watched her mom pass on at an early age, which was somewhat because of the pressure of bearing eleven youngsters. After her moms passing she filled in as a medical caretaker in New York City and saw numerous ladies kick the bucket from labor and self-actuated premature birth. The detestations that she saw there made her dedicate a lot of her an opportunity to advancing conception prevention for ladies. She set up the principal facility in 1916 and established the American Birth Control League in 1921 (Kennedy 12). She had consistently imagined an anti-conception medication pill that would be a lot simpler to use than the stomach. In 1950, she got together with Gregory Pincus, who examined her thought, and with Katherine McCormick, who supported it. Her thorough endeavors paid off in 1960 when The Pill was at last endorsed and sold available. Katherine McCormick was conceived in 1875 to a rich Chicago family. In contrast to numerous ladies of her time, she was conceded the chance of going to school, however in spite of her training she wedded Stanley McCormick in 1904. Be that as it may, two years after their marriage he created schizophrenia and her life was significantly changed. She before long turned her concentration to advancing the reason for womens testimonial. In 1917, McCormick met Margaret Sanger in Boston and they often stayed in contact. During this time McCormick was committed to investigating schizophrenia while Margaret Sanger was unyielding about seeking after the region of contraception. In 1947, McCormicks spouse kicked the bucket and she was the beneficiary to his $15 million fortune. She presently chose to direct her concentration toward the anti-conception medication development and united with Sanger. With her bewildering riches, McCormick financed most of innovative work of The Pill. Margaret Sanger longed for the possibility of a conception prevention pill since she was a young lady. On the off chance that she wasnt limited to the limits of her time, her and McCormick couldve investigated and subsidized The Pill without the assistance of any male specialists or researchers. Lamentably, the general public that they lived in would not permit them to do as such; they went as far as possible. A significant number of their accomplishments go unnoticed, yet the two ladies were actually the main powers behind the improvement of The Pill. Margaret Sanger passed on in 1966 and Katherine McCormick in 1967, yet luckily, both lived to see their fantasy be satisfied. Contraception gave off an impression of being expanding seclusion and versatility of the individual family (Birth Control in America). It permitted ladies to control the size of their family, and consequently assuming responsibility for their lives also. Less kids implied less work, more cash, and more opportunity for ladies. With the contraception development, the family was reshaped in size from seven or eight youngsters to what is increasingly basic today, a few kids. Maybe this is on the grounds that there were gigantic headways for ladies that could come out of the utilization of anti-conception medication. In any case, just two issues were thought of vigorously during the time of the sexual revolution.† Margaret Sanger, who drove the anti-conception medication development and begat the term â€Å"birth control,† had said that â€Å"birth control is the primary significant advance [a woman] must

Juniors MITES, RSI and WTP deadlines approaching

Juniors MITES, RSI and WTP deadlines approaching The three high school summer programs hosted by MIT MITES, RSI, and WTP have their application deadlines next week. All three are open exclusively to high school juniors. MITES and RSI are free; WTP is subsidized and offers financial aid. Heres a little more about them: Minority Introduction to Engineering and Science (MITES) is a rigorous six-week residential, academic enrichment summer program for promising high school juniors who are interested in studying and exploring careers in science, engineering, and entrepreneurship. The Research Science Institute (RSI), sponsored by the Center for Excellence in Education and MIT, is a rigorous academic program which emphasizes advanced theory and research in mathematics, the sciences, and engineering. The Womens Technology Program (WTP) is a four-week summer academic and residential experience where female high school students explore engineering through hands-on classes, labs, and team-based projects. There are two tracks from which you can choose: Electrical Engineering Computer Science and Mechanical Engineering. Please note that all three applications require essays, teacher recommendations, and transcripts, and all three have extremely competitive admissions. If you are planning to apply to one of these programs, dont procrastinate! More summer programs

Social Satire In Candide - 1244 Words

Satire is a very difficult strategy to understand in texts that authors often used to ridicule politics and social stands. Voltaire uses to satirize European Society in his book called Candide. The book’s name comes from the main character’s name of the book, Candide: a naive optimism person which represents the European due to their high status. Voltaire shows the corruption and hypocrisy of religion and philosophy through arguing that it is possible to challenge blind optimism without losing the will to live and pursue a happy life through Candide. Candide’s happiness is Miss Cunegonde because even after he get kicked out, he still looks toward â€Å" the magnificent castle, where the fairest of young baronesses lived†(140). To start out in†¦show more content†¦This blind philosophy was challenged many times. One of the example was during the shipwreck when Pangloss prevented Candide from saving Honest James because â€Å"Anabaptist had been made purpose to drown†(25). This show the hypocrisy of the philosophers because Pangloss just stated that Anabaptist is destined to die instead of giving every effort to save honest James. How is Pangloss going to claim that all things happens for good reasons when he don’t even have the gut to do good deed and save Anabaptist? Candide’s optimism has also been tested at the Portuguese Earthquake when Dr. Pangloss has become the superstition sacrifice for the earthquake because Pangloss was speaking his mind. â€Å"If this is the best possible worlds, what are others like?†(29). Candide was very devastated because he loss his dear mentor, honest James, and heard unpleasant news about Cunegonde being ripped open despite their separa tion. Voltaire also attack blind optimism through Candide’s experience.Candide once was a blind optimistic person until he has experienced many things and witness the war zone. â€Å"Young virgins were ripped open,old men covered with wounds,wives dying with throat cuts while hugging their children†(17). War is a slaughter between strangers who were tools to their rulers to meet the higher power’s hunger for lands and luxuries. It also a fight between a trained soldiers with weapons and not supposed to include the helpless innocentShow MoreRelated`` Candide `` A Satire Of The Social, And The Scientific Revolution1608 Words   |  7 Pagescalled for moral, social, and political thought to rely on the scientific method and reason rather than the current system of tradition cultural authorities. These changes and ideas continued into the Enlightenment. During his time Franà §ois-Marie Arouet (1694-1778), who wrote under the name Voltaire, was an Enlightenment thinker wh o helped invoke this change. One way he did this was through his novel Candide, a satire of the issues in society. Throughout this book, the character Candide experiences misfortunesRead MoreCandide Paper1355 Words   |  6 PagesCandide is a fictional satire of the optimism many philosophers had for life in general during the mid 1700’s written in response to Alexander Pope’s An Essay on Man. Written by Voltaire, the literary alias of Francois-Marie Arouet, the satire covers religion, the wealthy, love, why people thought natural disasters occurred and especially, philosophy. The novel even goes on to make fun of the art of literature by giving ridiculous chapter headings. Just about everything Voltaire put into CandideRead MoreCandide: a Candid Satire941 Words   |  4 PagesCandide is a humorous, far-fetched story satirizing the optimism promoted by the philosophers of the Age of Enlightenment. Voltaire uses satire as a means of pointing out injustice, cruelty an d bigotry that is commonly found in the human society. Although the tale seems light and comical, Voltaire has more serious intentions behind the laughable plot line. Candide can therefore be classified as a satire because it combines humor and wit to bring about a change in society’s view on matters suchRead MoreThe Use of Satire in Voltaire’s Candide by Gottfried Wilhelm Leibniz773 Words   |  4 Pages The Use of Satire in Voltaire’s Candide Satire. According to dictionary.com it is â€Å"the use of humor, irony, exaggeration, or ridicule to expose and criticize peoples stupidity or vices, particularly in the context of contemporary politics and other topical issues†. During a time when going against the common mindset, which at the time was philosophical optimism, was rare and often looked down upon, using satire in order to not only communicate one’s beliefs but also mock those who shared the mainstreamRead MoreCandide by Voltaire847 Words   |  3 PagesCandide Paper Many critics argue that Candide is not an enlightened work, but Voltaire’s satire thoroughly reflects on the philosophical morals and lessons of the Enlightenment. Voltaire’s satire comments on the political, social, and religious views of the time, emphasizing the beliefs of a majority of enlightenment thinkers and philosophers. Voltaire demonstrates three different enlightenment thoughts or views in his work: anti-feudalism, optimism, and the hypocrisy of the Christian church.Read MoreSatire Found in Candiate by Voltaire, Don Quixote by Miguel de Cervates, and A Modest Proposal by Jonathon Swift688 Words   |  3 Pages We often see satire in our everyday lives such as on televisions, novels, and music; but why is satire used? Satire is a form of writing used to denounce human vice, giving readers an insight on the flaws that the author sees in society. There are two different types of way to present satire: horation and juvenialian. In the three works: Candide by Voltaire, Don Quixote by Miguel De Cervantes, and A Modest Proposal by Jonathan Swift all demonstrate the use of satire. However, Don Quixote presentsRead MoreEssay on Use of Satire to Attack Optimism in Voltaires Candide1358 Words   |  6 PagesUse of Satire to Attack Optimism in Voltaires Candide       In its time, satire was a powerful tool for political assault on Europes corrupt and deteriorating society. Voltaires Candide uses satire to vibrantly and sarcastically portray optimism, a philosophical view from the Enlightenment used to bury the horrors of 18th century life: superstition, sexually transmitted diseases, aristocracy, the church, tyrannical rulers, civil and religious wars, and the cruel punishment of the innocentRead MoreEssay on Voltaires Candide988 Words   |  4 PagesVoltaires Candide Candide is a reflection of the philosophical values of the Enlightenment. Voltaire’s novel is a satire of the Old Regime ideologies in which he critiques the political, social, and religious ideals of his time. A common intellectual characteristic of the Enlightenment was anti-feudalism. Philosophers were against the separations in the Old Regime and pushed for equality among human beings. Voltaire parodies the pompousness of the nobility several times throughoutRead MoreJonathan Swift’s Essay A Modest Proposal, and Voltaire’s Novella, Candide999 Words   |  4 Pagestwo vastly differing works of literature that employ similar elements of satire, whether the story is long or short, essay or novella. In these two works, the authors bring light to ongoing social, political, and philosophical issues of their time and age. The two works I am referring to are Jonathan Swift’s satirical essay, A Modest Proposal, and Voltaire’s novella, Candide, or Optimism. In both A Modest Proposal and Candide, there is a portrayal of irony, cold logic and reasoning rather than emotionRead MoreSynopsis Of Voltaire s Candide 1011 Words   |  5 PagesAP English: Major Works Data S heet Title: Candide Author: Voltaire (Francois-Marie Arouet) Date of Publication: 1959 Genre: Satire Biographical information about the author Francois-Marie Arouet, Voltaire, was born in 1604 in Paris, France. He was passionate about writing. As a result, Voltaire defies his father’s desire for him to become an attorney. Voltaire composed various types of text like essays and historical surveys as he was acknowledged as a writer from the publication of Oedipus. After

Violent Video Games and the Effects on the Youth - 800 Words

Violent Video Games and the Effects on the Youth Today our world is surrounded by technology and new inventions that make our lives better. Some of the most popular of hobbies among children and teenagers are video games, but what many people don’t know is that they are bad for them. Violent video games in particular have been proven to not be appropriate for the age groups that play them and to have a negative effect on school, social behavior, and increase aggression. Kids who play violent video games are influenced to ignore the consequences of violence. Anne Harding from CNN says that â€Å"when your exposed to violence day in and day out, it loses its emotional impact on you† (web). This tells us that our growing society of technology is†¦show more content†¦A statement from the article from the â€Å"Video Game Debates† asserts that ‘Frequent and unrestricted use of recreational video games may compromise academic performance† (SOURCE!!!!!!!!!!!!!). This is very considering that the a mount of teens playing video games is growing expediential. Junior Scholastics raised even more concern when they said, â€Å"Playing violent video games is also related to being less willing to be caring and helpful to their peers† (â€Å"Are Violent Video Games Bad for You?†, web ). Not only are video games negatively effecting schools, but making students unsympathetic towards others. It is obvious that the influence of video games is not good for schools and students alike. Video game players have lower academic achievement. Sarah from CNN also agrees with this when she says, â€Å"Modern TV shows are so exciting and fast paced they make reading and school work dull in comparison† (Klein, web). This gives us insight on my way it is that kids and teens would rather play games rather than do their work. Several other studies have proven that â€Å"Students of all ages who spend more time playing video games have lower grades than their peers, who devote less time to video games† (The Video Game Debate, web) The evidence proves the simple fact that video games steal the time from kids and teenagers that they need for school. It is very clear that individuals that play videogames are at a greater risk to do worse than others. Kids and teens often play gamesShow MoreRelatedThe Effects Of Violent Video Games On Youth Essay1973 Words   |  8 Pageswatching TV and video gaming. However, the people who control the media have started implementing materials that show violence into all sources of digital entertainment, unaware of its serious psychological effects on youth. Youngsters are presently effortlessly presented to violence as diversions and consequently now have weapons and explosives comfortable fingertips, and this has prompted to some horrible results. It is likewise said that youngsters who are presented to violent video games might be atRead MoreThe Effects Of Violent Video Games On Youth2014 Words   |  9 Pages Introduction A violent video game is defined as a video game where the range of options available to a player includes killing, maiming, dismembering, or sexually assaulting an image of a human being (Robert Wood Johnson Foundation, 2010). For many years there has been increasing concern by the general public, policy makers and social scientists as to whether or not violent video games have a negative influence on the behaviour of youth. With the popularity of the gaming culture growingRead MoreArticle Summary : Effect Of Violent Video Games On Youth Aggression1861 Words   |  8 PagesSummary: Effect of Violent Video Games on Youth Aggression Beth L. Lynch APUS October 8, 2014 Abstract For many years researchers, parents, and policy makers have been debating the effect of video game violence on levels of youth aggression. In effect, the arguments have been centered on whether or not exposure to violent media has the power to potentiate violence in children, and whether or not this social influence has the ability, barring all other factors, to engender violent behaviorRead MoreMedia s Influence On The Youth Of America1454 Words   |  6 Pagesrole on the youth of America. A majority of children and young adults have access to internet, television, radio, newspapers, and video games practically any time they want. The violence in media, along with the availability of media are increasing, however the most predominant form of media for children is video games. Because of this, many are concerned with the effects on the youth. The violence in video games is a cause for aggressive emotions, thoughts, and behaviors in the youth of America.Read MoreDo Violent Video Gam es Cause Violence in Childen1049 Words   |  5 PagesDo Violent Video Games Influence Youth Violence Noel Averruz EN1420 ITT-Technical Institute Ever Since Violent Video Games were invented People have been trying to prove that they influence Violence in Juveniles. Although many prospective studies have been done on video game violence and the affect they have on the youth, none have been able to completely validate the claim that violent video games do influence the youth to become violent in their everyday lives. Out of the many studies thatRead MoreVideo Game Violence And It s Affects On Youth1683 Words   |  7 PagesVideo Game Violence and It’s Affects on Youth Video games are becoming ever more popular every day among adolescents, youth and adults. Video game play can be fun, recreational and now with video game consoles such as the Wii, it can even be healthy. However, some video games are brutally and exceedingly violent, which should be fine because after all it’s just a video game. However, we need to understand and know if the effects of these violent video games are positive or negative amongst the youthRead MoreViolent Video Games Lead to Violence Essay1175 Words   |  5 Pagesbecoming more violent. Some worry that certain aspects of our technology, including the intenseness of violent video games, are affecting the violence among America’s youth, while others don’t see this as an issue at all. A study done in 2004, Factors Correlated with Violent Video Games Use by Adolescent Boys and Girls, reported that boys in grades seventh and eighth played violent video games to either release their anger or help them r elax. According to the suggestion that video games act as a stressRead MoreThe Effects of Violent Video Games on the Young1575 Words   |  6 PagesMuch like the bad reputation rock and roll music received in the 1950’s, violent video games have been questioned and looked down upon as a newer form of influential media. Violent video games have been blamed for bullying, school shootings, increasing rape, and increasing the amount of women being abused. Despite the popular belief that video games can be very harmful to a child’s mind and cause violent behavior, video games don’t cause as much psychological damage to children as people have beenRead MoreEssay on Effects Of Video Games On Youth877 Words   |  4 Pages Excessive video game playing has been a problem with today’s youth they have had more influences over the youth than ever before. That brings to my attention a question, how do video games affect the youth of our society? Excessive video game playing, especially violent video games, can lead to youth violence, a decrease in academic success and many other negative things. I realize that some parents believe that they can be good for children, I agree but I also disagree in some cases. Some parentsRead MoreThe Effects Of Video Games On Violent Behavior Among Young Children1525 Words   |  7 Pages The Effects of Video games on Violent Behavior among Young Children Julian A. Jaggon University of Central Florida The Effect of Video games on Violent Behavior among Young Children Just how popular are videogames? In today’s society very popular, not only do our kids and teenagers play video games but even grown men and women play them as well. Video games are now more popular than watching television or going to the movies. According to Center for

Organizational Structure Of An Organization Essay

1.2 At least two different organizational structures are identified, described, and compared in terms of their design principles. Ans: - 1. Organisational Structure – It is a structure which is used to elaborate ranking in an organisation. It is also define as an organizational structure which defines how activities such as task portion, division and guidance are directed towards the achievement of organizational purposes. 2. There are different types of organisational structures. Two of them are Organic and Mechanistic. Organic - An organic organisation is a kind of casual association represented by English scholars Tom burns and George Stalker. As indicated by Blazes and Stalker, a natural association is one that is especially changeable and has the capacity adjust well to changes. Its structure is special as having little employment activity, few layers of administration, decentralized choice making and very little direct supervision. Mechanistic – A mechanistic organisation is an idea grew by English scholars Tom Burns and G.M. Stalker in their work titled the management of innovation (1961). As indicated by them, qualities of a mechanistic organisation mix a high level of learned many-sided quality, solution and concentration. 3. Differentiation between Organic and Mechanistic structures Mechanistic Organic Individual specialization: In this, employees mostly works separately on one task Joint Specialization: In this , employeesShow MoreRelatedOrganizational Structure Of An Organization1585 Words   |  7 Pagesimportant things to run a business smoothly is an appropriate organizational structure in order to manage workers effectively, have maximum productivity and achieve the objectives set by the company. The structure of an organization including the method that an organization employs to delineate lines of communication, policies, authority and responsibilities. It determines the extent and nature of how leadership is disseminated within the organization. It is the method to ensure effective channels of communicationRead MoreOrganizational Structure Of Organization Structure1557 Words   |  7 Pagescourse we discussed bureaucracy. We said this form of organization was the starting point for understanding all modern organizations. Based on the text and other class readings develop an essay that begins with a brief definition of bureaucracy and the reason why this form of organization remains the cornerstone of organization structure. Then, give three reasons why the principles of bureaucracy may sometimes be dysfunctional for an organization. Conclude your essay with a discussion of three principlesRead MoreOrganizational Structure Of An Organization1130 Words   |  5 Pagescompany to be productive and advance in the business environment. Organizational structure determines how roles, power, and responsibilities are assigned, controlled, coordinated and how information flows between the different levels of management. In an organizational workforce environment, there are several levels of management, such as managers, supervisors, team leads and coordinators. Their responsibilities are to know why organizational changes are nece ssary and they must effectively communicateRead MoreOrganizational Structure Of An Organization Essay1629 Words   |  7 Pages1.2 At least two different organizational structures are identified, described, and compared in terms of their design principles. Ans: - 1. Organisational Structure – It is a structure which is used to elaborate ranking in an organisation. It is also define as an organizational structure which defines how activities such as task portion, division and guidance are directed towards the achievement of organizational purposes. 2. There are different types of organisationalRead MoreOrganizational Structure Of An Organization1085 Words   |  5 PagesAn organizational structure is a composition that specifies a company s hierarchical structure. There are various kinds of conformations that organizations can choose to build their business around. The organizational structure exemplifies the way in which control and business affairs have been appointed within the organization. Organizational structure encompasses the design of an organization though people positioning and responsibilities in order for organizational goals can be reached. SomeRead MoreOrganizational Structure Of The Organization1163 Words   |  5 PagesOver the years, most organizations have been urged to consider changing their organizational structure so as to promote employee flexibility as well as empower them with the discretion of making decisions. As a result, organizations across the world have resorted to de-layering or flattening their organizational structures with the hopes of achieving employee flexibility and improving the operations of the organization as well. De-layering or flattening, in this case, refers to the elimination ofRead MoreOrganizational Structure And The Organization789 Words   |  4 PagesOrganizations are founded on the basis that they want to accomplish a goal. Organizations differ from one another in various ways, and that is stated in their mission and vision statement as well as their goals. Every organization has a set pattern that helps to establish the structure on which it will accomplish the goal of the business. According to Prodanciuc, organizational structure is the fundamental concept that helps the organization be organized and administrated. The organizing takes placeRead MoreOrganizational Structure Of An Organization1361 Words   |  6 Pages1. Introduction An organization is defined as a group of people who work together in an organized way for shared purpose. When people come together, they can either compliment one another or potentially create conflicts and disagreements in the course of pursuing common objectives with their differentiated experiences, perceptions and knowledge. Managing an organization involves putting a structure to the business so that managers can manage, supervise and coordinate its people and organization’sRead MoreOrganizational Structure Of An Organization1718 Words   |  7 Pagesintroduction This report is going to concentrate on the structure of an organization because, like Jay Lorsch said: organization structure is management’s formal and explicit attempts to indicate to organizational members what is expected of them. In his words, ‘this was management’s attempt to draw a map of whom they want to do what’ (Lorsch, 1977, p. 3) .So a mature and scientific organizational structure is an essential factor that a successful organization requires. I got an internship in a law officeRead MoreOrganizational Structure Of The Organization3890 Words   |  16 Pagesto set up the structure and policies to suit the changes of the market. One of the essential and most important factors to achieve that is the organizational structure. Organizational structure theory is especially useful for people who manage organizations, or who aspire to do so in the future. It enables the manager to see that his or her organization and its problems are rarely wholly unique. Usually, much of value can be learned from examining the behavior of other organizations in broadly similar

Theory & Current Issues in Accounting

Question: Historical cost accounting and leasing. First question is mandatory and second question can be choose from other two. two questions need to be done from three? Answer: Historical Cost Accounting is the accounting procedure in which the value of the fixed asset acquired by the company continues to be recorded in the balance sheet at its purchase Price / acquisition cost. As per General Accepted accounting Principles (GAAP) historical cost Method has been used to record the asset in the balance sheet. Based on General Accepted accounting principle (GAAP) most of the Asset is recorded in the balance sheet at its original cost although there may be huge change in the value of the Asset overtime. For Example: Say, the Company head office which was bought by the company is recorded in the books of the company at $500,000 in 1945. The same continue to be recorded at $500,000 although there is a huge change in the value of such Land building. The Historical Cost Accounting does not lead the Asset to reflect its true value in the balance sheet. However, as per General Accepted Accounting Principle (GAAP) not all the asset is recorded at historical cost. For example marketable securities which has been recorded in the balance sheet at market value. Further As per AASB 101 Presentation of Financial Statement the entity whose functional currency is the currency of hyperinflationary economy needs to disclose the approach adopted by him during the preparation of the financial statement. That is they need to disclose whether Historical cost approach has been followed or current cost approach has been followed in the preparation of the financial statement. (Board, 2009). Historical Cost method is basically followed by the Private sector organization. Accounting Standard of Australia AAS21 also requires the private organization to follow the Historical Cost Method. As per Accounting Standard of Australia AAS 21, all the asset acquire by the entity to be initially recorded in the books of accounts at the original cost plus any expenditure which has been incurred to bring the asset to the present location and condition i.e. to say the incidental expenses also need to be added with the cost of the asset. It has to be noted that when initially the cost has been incurred to purchase the asset, the cost / purchase price of the asset is said to be the current cost but with the passes of time the asset and the cost incurred to bring the asset become history and is known as historical cost. Further, this fact also cannot be ignored that every asset has certain lifetime after which they are of no use. By showing the asset at historical cost in the balance sheet sometimes seems to be difficult for the management of the company and also to the shareholder to take long term decision. They are unable to value the company based upon the figure shown in the balance sheet. This is the biggest short coming of the Historical cost system. To overcome such short coming experts has formulated current cost system. However, current cost is not clearly capable of precise measurement of the value of the asset, as the historical cost is capable of. (Christene, 2013) Change in Accounting from Historical cost Accounting to any other accounting is not easy for the organization. The change in the accounting policy is only possible if it is as per the accounting standard which has been issued by the Australian Accounting Standard board. As per Accounting Standard AASB 1001 on Accounting policy issued by the Australian Accounting Standard board also permits a change in accounting policy: If it is necessary to comply with the other accounting standard. In case where no accounting policy is applied and the change in accounting policy would lead to overall improvement of the financial statement. And If an accounting standard permits alternative accounting policies and the change in accounting policy would lead to overall improvement and reliability of the financial statement. (Board, Accounting Policy, 1999) The Three Alternative which is considered to be the substitute of Historical cost concept are: Economic Price Method or Present Value Method Replacement Price Method Net realizable value Method or Market Price Method ( (Diewert, 2005) Net realizable Value Method is the method in which the asset is valued in the balanced asset at estimated realizable value of the First Asset. That is to say, it is valued in the balance sheet at the net realizable value that the asset can bring if it has been sold in the market at the balance sheet date. The major problem with net realizable value is that to find the net realizable value potential set of buyer needs to be determine along with the policy to determine their correct price bids. Replacement Price Method: It is the current market cost of purchasing a physically identical replacement for an asset currently being held by the enterprise. The net realizable value and replacement cost of an asset can be regarded as the selling and buying prices for the asset in the relevant second hand market. Replacement cost will generally exceed the corresponding net realizable value due to the existence of transactions costs. The shortcoming of replacement price method is that replacement is not reproducible this means that different estimate to replace the Asset. Second shortcoming is that replacement cost is not additive. This means that the replacement cost is different if group of asset has been replaced rather than replacement of the single Asset. Economic Price Method / Net Present Value: This is the method in which the value of the asset has been determined on the basis of estimated cash flow generated by the cash. That is to say the value is determines on the basis of the difference between cash inflow and cash outflow. It has also two demerits. First one is that it is difficult to determine the future cash flow as they are uncertain and second one is that even we estimated the future cash flow it is difficult to segregate such cash flow on the individual asset as the revenue will be generated on the basis of net revenue flows of individual Assets. 1. Provision of Warranty as at 30 June 2014 is as follows: Estimated cost of repairs: For Item Sold with No Defect = 80% of Nil = Nil For Item Sold having minor Defect = $1,000,000 * 15% = 150,000 For Item Sold having major defect = $600,000 * 5% = 300,000 Total Provision for Warranty = 450,000 Claim to be Settled with minor defect in FY 2015 = 150,000 Claim to be Settled with major defect in In FY 2015 = 40% * 300,000 = 120,000 In FY 2016 = 60% * 300,000 = 180,000 Present value of Claim to be Settled in FY 2015 = (150,000+120,000) = 270,000 Present value of claim to be settled in FY 2016 = 0.892 * 180,000 = 160,715 Therefore, Total Provision to be created = 270,000 + 160,715 = $430,715 2. Warranty Position as on 30 June 2015: Estimated cost of repairs: For Item Sold with No Defect Nil For Item Sold having minor Defect = $1,000,000 * 12% = 120,000 For Item Sold having major defect = $5,000,000 * 3% = 150,000 Total Provision for Warranty = 270,000 Claim to be Settled with minor defect in FY 2016 = 120,000 Claim to be settled with major defect in In FY 2016 = 20% * 150,000 = 30,000 In FY 2017 = 80% * 150,000 = 120,000 Present value of Claim to be Settled in FY 2016 = (120,000+30,000) = 150,000 Present value of claim to be settled in FY 2017 = 0.892 * 120,000 = 107,143 Total Provision for the Financial Year 2015 sale = (150,000 + 107,143) = 257,143 Previous Year Provision i.e. 2014 to be settled in FY 2016 = 180,000 So, Provision as on 30 June 2015 = 257,143 + 180,000 = 437,143 3. Movement in Warranty Provision for the yea: Opening Balance of Provision = 430,715 Less: Amount Paid during the Period = (200,000) Balance remaining = 230,715 Closing Balance of the Provision should be = 437,143 Provision need to be created during the year = (437,143 230,715) = 206,428 1.The perspective change in depreciation required is: Value of Asset as on 30 June 2014=$140,000 Replaced in May 2016 Month remaining = 22 month Depreciation rate SLM = 140,000 / 22 *12 = 6,363 Per Month. 1.E) Provision is something which is uncertain and for which a reliable estimate has to be made. But liability is something which has already been admitted by the entity. In the given case since the court has already ordered the company to pay the plaintiff of 1,500,000 out of which company has paid 800,000 therefore the remaining is considered as liability and not the provision. 2.F) Asset is something which the company possesses and which helps the company to reduce the burden. But in the given case although the court found the case in favor of the assesses the claim estimated by the company cannot be treated as Asset as the amount has not been determined. It is to be considered as Contingent Asset since the inflow of economic benefit is probable but the amount is not certain. So, no Asset is recognisd only disclosure needs to be made in the books of account. 3.G) Bank Guarantee meets the definition of a contingent liability and not the provision. Because in case of Bank guarantee there is a present or possible obligation but probably it will not require any outflow of resources. But in Case of provision there is present obligation resulting from the past vent which requires the outflow of resources. References: Board, A. A. (1999). Accounting Policy. AASB 1001 , 24. Board, A. A. (2009). Financial Reporting in Hyperinflationery Economy. Complied Accounting Standard , 9. Christene, H. B. (2013). Fair Value Accounting for Non- Financial Asset. Review of Accountign Studies , 4. Diewert, W. E. (2005). Measurement of Business Capital, Income and Performance. Tutorial Presented at the University Autonoma , 35.