Rawls View Of Ignorance :: essays research papers

Rawls' View of Ignorance Rawls theory of justice revolves around the adaptation of two fundamental principles of justice which would, in turn, guarantee a just and morally acceptable society. The first principle guarantees the right of each person to have the most extensive basic liberty compatible with the liberty of others. The second principle states that social and economic positions are to be a) to everyone's advantage and b) open to all. A key problem to Rawls is to show how such principles would be universally adopted and here the work borders on general ethical issues. He introduces a theoretical "veil of ignorance" in which all the "players" in the social game would be placed in a situation which is called the "original position". Having only a general knowledge of the facts of "life and society", each player is to abide based on their moral obligation. By denying the players any specific information about themselves it forces them to adopt a generalized point of view that bears a strong resemblance to the moral point of view. "Moral conclusions can be reached without abandoning the prudential standpoint of positing, a moral outlook merely by pursuing one's own prudential reasoning under certain procedural bargaining and knowledge constraints." Rawls proposes that the most reasonable principles of justice for a society are those that individuals would themselves agree to behind the "veil of ignorance", in circumstances in which each is represented as a moral person, endowed with the basic moral powers. What this position supports is that while each person has different ends and goals, different backgrounds and talents, each ought to have a fair chance to develop his or her talents and to pursue those goals - fair equality for opportunity. It is not a race or contest where the talented or gifted prevail, it should be complete cooperation among all so that there may be reasonable life for all. What the "veil of ignorance" brings out is that we can accept utilitarianism as a public conception of justice only if we are prepared to let someone be subject to conditions we would not be prepared to subject ourselves. However, it is not the responsibility of my actions to ensure the fulfillment of another persons goals. These principles create an equal distribution of the "pie", if you will, yet it is not attainable unless pursued or strived for. There is no room for idle observation, meaning, that while we all possess equal opportunity as we all are equally moral persons, the choice of what you wish to possess materially as well as intellectually is the discretion and capability of Rawls View Of Ignorance :: essays research papers Rawls' View of Ignorance Rawls theory of justice revolves around the adaptation of two fundamental principles of justice which would, in turn, guarantee a just and morally acceptable society. The first principle guarantees the right of each person to have the most extensive basic liberty compatible with the liberty of others. The second principle states that social and economic positions are to be a) to everyone's advantage and b) open to all. A key problem to Rawls is to show how such principles would be universally adopted and here the work borders on general ethical issues. He introduces a theoretical "veil of ignorance" in which all the "players" in the social game would be placed in a situation which is called the "original position". Having only a general knowledge of the facts of "life and society", each player is to abide based on their moral obligation. By denying the players any specific information about themselves it forces them to adopt a generalized point of view that bears a strong resemblance to the moral point of view. "Moral conclusions can be reached without abandoning the prudential standpoint of positing, a moral outlook merely by pursuing one's own prudential reasoning under certain procedural bargaining and knowledge constraints." Rawls proposes that the most reasonable principles of justice for a society are those that individuals would themselves agree to behind the "veil of ignorance", in circumstances in which each is represented as a moral person, endowed with the basic moral powers. What this position supports is that while each person has different ends and goals, different backgrounds and talents, each ought to have a fair chance to develop his or her talents and to pursue those goals - fair equality for opportunity. It is not a race or contest where the talented or gifted prevail, it should be complete cooperation among all so that there may be reasonable life for all. What the "veil of ignorance" brings out is that we can accept utilitarianism as a public conception of justice only if we are prepared to let someone be subject to conditions we would not be prepared to subject ourselves. However, it is not the responsibility of my actions to ensure the fulfillment of another persons goals. These principles create an equal distribution of the "pie", if you will, yet it is not attainable unless pursued or strived for. There is no room for idle observation, meaning, that while we all possess equal opportunity as we all are equally moral persons, the choice of what you wish to possess materially as well as intellectually is the discretion and capability of

Pat Buchanan Speaks Out :: essays research papers

Thursday night the Phillips Center for Performing Arts hosted a very special guest appearance by the Reforms Party presidential candidate Pat Buchanan. In the year of presidential elections the two popular candidates George Bush and Al Gore really don’t lash out on each other, which makes this years debates boring and long. Pat Buchanan is refreshing to the sense he doesn’t care what he says about the other candidates. Pat Buchanan’s history includes serving as an assistant to Richard Nixon, and also to Ronald Regan. An accomplished journalist in his younger career, Pat Buchanan wrote speeches for the Reykjavik summit with Mikhail Gorbachev, and Richard Nixon’s popular speech to the opening of China in 1972. A solid Republican through many years in the White House Pat Buchanan saw a growing problem and decided to do something about it. Buchanan says, † The other parties do not realize the problems in America, we are loosing our country and what we stand for†. Buchanan wasted no time on stage knocking both Gore and Bush, because they are failing to talk about real problems in the United States. â€Å"These guys stand up here and are scared to death to step on each other toes and tell the Gods honest truth†. Buchanan feels that he left the Republican Party because they will not fight for American rights. Buchanan really focused his ideas with building America back to the nation our founding fathers wanted. He pointed out the problem with America’s heritage taking Washington’s day and changing it to President’s day. Buchanan explained, â€Å"When did we stop celebrating our first President of United States, and start celebrating Presidents such as Bill Clinton†. He also argued the problem of changing Christmas break to Winter break, and Easter break into Spring break. What’s more surprising is his views on why America is changing and what he will do to change America back to the land of liberty. Buchanan blames the change in United to States to the problem with immigration. â€Å"With too much immigration we are loosing communication with each other, we should teach all new immigrants English and emphasize American history first and foremost’. Buchanan feels that, â€Å"English is what as Americans brings us together, so everyone who lives i n America should know English†. Buchanan also offered a strict policy on immigration on his new plan. Under Buchanan’s new plan he will cut foreign aid and also pull troops out of Europe and the Middle East.

Western Australia Dhufish Management

The dhufish (Glaucosoma hebraicum) is a demersal fish species endemic to Western Australia. They populate the coastal region, about 20-50 meters deep, from Shark Bay to the Recherche Archipelago but are most abundant between Kalbarri and Augusta (West Coast Bioregion, 2005, p.2). Because of their superb taste and large size, the dhufish is a prized catch for recreational and commercial fishers who have elevated the species to its current iconic status.The maximum lifespan of the dhufish is estimated at 40 years. Maximum length can reach one meter or more and weight can exceed 25 kilograms. They grow relatively fast before they reach 12 years old afterwhich growth rates slow down noticeably. The minimum legal size of dhufish is 500mm which they reach within 6-7 years (FMP No. 225, 2007, p.23)Female dhufish are ready to spawn once they are 3 or 4 years old, having reached an average length of 33 centimeters (Factsheet 3, 2007). However, female dhufish spawn the most eggs when they are older. The spawning season occurs between November to March when the waters get warm but is at its peak from December to March. Here, dhufish aggregations can be spotted in the waters.Dhufish Habitat and Current Status  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The dhufish habitat is in the waters of the West Coast bioregion considered to be a temperate oceanic zone (West Coast Bioregion, 2005, p.2). During their early life stages, dhufish occupy the hard-bottom seabed where there are plenty of sponges but as they mature, they move to low-lying reefs and then to major reefs where they are observed to be sedentary (Hesp, Potter and Hall as cited in Pagano and Fuller, 2006, p.7). This environment has been relatively invariable so that drastic changes would cause severe adaptation problems for dhufish.Current research reveals that the temperature of ocean waters and food sufficiency are crucial factors that affect the percentage of young dhufish survival or recruitment (Factsheet 3, 2 007). When conditions in the environment are at its best, dhufish recruitment is also at its highest resulting in a remarkable increase in fish population described as the â€Å"boom years†.During the past 2 decades however, boom years have been minimal. This phenomenon compounded by the increase in fishing activity due to population and tourism factors and the technological advances in fishing methods have worked together to severely reduce the local dhufish stock (Factsheet 3, 2007).The decrease in in-shore dhufish populations is especially marked in the metropolitan   coasts (i.e. Lancelin to Mandurah) where fishers now have to go farther out to sea in order to land fish. The concern over the depletion of dhufish stock grew within the past 10 years leading to the conduct of various researches and management efforts. Currently, the dhufish is classified by the Fisheries Board as Category One or highest risk (Recreational Fishing Guide, 2007).The natural mortality rate of 10% per annum has been exceeded by the fishing mortality rate of 11% per annum, objectively indicating that the dhufish are already being overexploited (Gaughan as cited in Pagano and Fuller, 2006, p.13). Because fishing mortality is based on annual fish catch, it does not even factor in the mortality due to release. A study has shown that most dhufish released die from deephooking or barotrauma (Gaughan and St. John, as cited in Pagano and Fuller, 2006, p.17). Fishing mortality has to be decreased by 50% in order to assure dhufish sustainability (FMP No. 225, 2007, p.6)Factors Affecting Dhufish StockFishing for recreation is part of the average Australian’s lifetime passions. Aside from the benefits of sport, Cribb (as cited in Pagano and Fuller, 2006) elucidates that â€Å"there is a strong cultural element of communal food gathering and sharing in Western Australia, with many recreational fishers specifically seeking fish for the consumption, rather than for non-consumpti ve sport† (p.34). Currently, it ranks fifth among 50 other recreational activities in terms of number of individuals participating.Recreational fishing, specifically angling, is practiced in areas where human populations are concentrated and mainly target inshore waters. Of the more than 2 million Western Australia population today, 34% engage in it representing a 7% increase since 1987 (Recfishwest, 2008). Frequency has increased to 311,400 fishing days a year with a 200% increase in the number of anglers per day within the past decade (Cribb as cited in Pagano and Fuller, 2006, p.38).Urbanization as well as land and sea transport infrastructure has made much of the coasts and near-shore waters accessible. At present, dhufish fishing has become more extensive with the prevalent use of boats that can go as far out as 50 miles. In 2006, there were 81,417 registered recreational fishing boats and 138 charter fishing boats for tours, with majority in the Metropolitan Area (FMP No . 225, 2007, p. 33).The promotion of recreational fishing in the media and internet, as well as the landing of dhufish as the ultimate symbol of fishing success, has also further increased the interest of people in dhufish fishing. Anglers traditionally used two lines and simply fish by hand but today, there have also been marked improvements in angling gear. The use of Global Positioning Systems and acoustic technology has also gained popularity among fishers and has made recreational fishing activities more efficient and productive.Modern commercial fishing now also employ DPS fishing machines and methods such as trawling and dredging can severely disrupt the food chain in the marine ecosystem and cause damage which affects the well-being of its species and reduces the availability of marine resources for human consumption (Cribb as cited in Pagano and Fuller, 2006, p.29).Of the estimated 409 tonnes of dhufish caught in the past year, recreational fishing accounted for 45%, commer cial fishing landed 44% while 5% was from chartered fishers (FMP No. 225, 2007, p.12-17). Recreational fishing provides $570M to the Western Australia economy annually (Recreational Fishing Guide, 2007, p.2).Commercial fishing or wetlining is regarded today as an expensive economic endeavor with its reliance on costly equipment which greatly increases overhead expenses. Coupled with the lower catch rate in recent years and a steady dhufish price in the market, dhufish catch restrictions on one hand and the need to increase fish catch on the other poses a dilemma for commercial fishers (Shinnick as cited in Pagano and Fuller, 2006, p.24).Charter boat fishing involves recreational fishers/tourists who go fishing together and share the expenses of the trip. In this way, they can fish in deeper waters and minimize cost. The dream catch of charter boat fishers is the prized dhufish and although they tend to land other species instead, it does not translate to a fishing experience that is worth their money. As such, charter boat operators are pressured to enable their customers to land their dhufish (Beva as cited in Pagano and Fuller, 2006, p.29).Dhufish ManagementMuch of management relies on accurate information and research and an effective conceptual framework. Historically, much of dhufish fishing regulation has targeted commercial fishing because of the view that recreational fishing does not impact significantly on fish stock. Hence, varying bag and other restrictions were enforced on wetliners while anglers were generally unrestricted.However, as the problem of dhufish overfishing became more pronounced in the mid 1990’s, the state began to consider the range of management practices that can be adopted for mitigation. This included whether to target dhufish as a specific species and focus on its habitat (biological conservation) or adopt a broader ecosystem-based management (Cribb as cited in Pagano and Fuller, 2008, p.34)Interest in dhufish research by academic institutions, the fishing industry, recreational groups and the Department of Fisheries has been sparked within the past decade encouraged with significant funding from stake-holder sectors and the state. The current research available still poses a lot of data gaps and with regards to statistical information, there is a general clamor for a more accurate method of data generation, particularly with catch data and release data (McGlennon, 2004).Deeper research enables the formulation of appropriate management strategies. However, the urgency of the problem forced policy makers to rely on the available preliminary information and research. This led to extensive stakeholders’ consultations geared towards developing a management plan acceptable to all and later, to legislations as can be evidenced in the latest Western Australia fishing guidelines and restrictions.ResearchMembers of the Western Australia fishing industry have initiated efforts in raising dhufish in a ttempts to sustain or increase stock for current and future use but were highly unsuccessful. In 1995, the Aquaculture Development Unit of Challenger TAFE conducted a research on dhufish breeding and declared that although possible, it was not feasible commercially (Jenkins as cited in Fuller and Pagano, 2006, p.5-6). This was because some biological characteristics of the dhufish hinder their unproblematic adaptation to aquaculture environments.Release methods pertain to the return of live undersize dhufish into the water. Because of the high mortality of released dhufish due to barotrauma, the Australian National Sportfishing Association (ANSA), with support from the Recfishwest and the Australian Anglers Association (AAA), developed the release weight method to reduce its incidence (Recfishwest, 2008).Research also showed that the lower the depth of water in which dhufish is caught, the more likely it would suffer barotrauma. The speed of bringing in the fish also determines its probability to die of it so that it is being advocated that fishers should bring in their dhufish more slowly, handle it with wet hands and support its belly during handling.Further and continuous research needs to be done on the life cycle of the dhufish, its behaviors, the crucial factors in its habitat as well as exploring and developing methods of conservation such as stock enhancement (FMP No. 176, 2004). With regards to surveys for monitoring stock, mortality, etc. similar surveys with minimal probabilities for bias should be done on a regular basis.LegislationSetting bag limits and other restrictions in recreational Dhufish fishing is an attempt to redefine its cultural norms as a social activity. This means changing people’s perceptions regarding their rights to fish and established measures of fishing success towards responsible fishing. This also means reconciling the welfare of the fish with current and long term human benefits.Major change in practice needs educat ion and enforcement before it becomes the norm. The consultation process was instrumental in gaining the cooperation of all sectors involved. The partnerships among stakeholders should be maintained in order to make dhufish management participatory and with less intensive state regulatory measures.The new fishing guidelines are intended to permit the dhufish to breed a few years after sexual maturity before being caught, allow them to spawn during the whole duration of the spawning season through imposing closed seasons (Recreational Fishing Guide, 2007). It also intended to lower fishing mortality through restrictions in fishing gear and the number of fish that can be landed by individuals as well as prescribe appropriate release methods and appropriate fishing areas (Hesp, Potter and Hall, p.8 and Recreational Fishing Guide, 2007).Community EducationThe advocacy for dhufish management should be widely supported and sustained in the coming years. Aside from research and legislation , community education is also very important. The commercial, charter and recreational fishing sectors have a lot to contribute in this aspect. Fishing and recreational associations and clubs should be involved in order to reach out to greater numbers of operators, fishers, tourists and other individuals and facilitate both research and legislation. Public education and information campaigns through the media should also be maximized including the internet as equally important channels.

Learning Strategies and Information-Processing Development Essay

Learning can be simply defined as the process that leads to relatively permanent change in behavior or potential change in a person’s behavior. Learning makes one change the way they perceive the environment, react to stimuli and interact. Cognitive psychology is a very important branch of modern psychology. The main focus of this approach is the memory-how information is stored and retrieved. Several theories have been developed with regard to this subject such as the stage theory (Atkinson & Shriffin, 1968). The stage theory model is widely accepted since it proposes that information is processed and stored in three sequential stages i.e. â€Å"the sensory memory, short-term memory, and long-term memory† (Atkinson & Shriffin, 1968, p. 90). In addition to this model other accepted theories include â€Å"levels-of-processing† theory proposed by Craik and Lockhart (1972), the parallel-distributed processing model and the connectionistic model. This paper examines how attention, memory, recognition and knowledge are related to various learning strategies. In addition, the paper discusses how visual-perceptual, motor and language relate to information processing development. Information processing development As stated in the introduction above, cognitive psychology forms an integral part of the discipline of psychology. The most widely used theory is the stage theory whose focus is on how information is stored in memory. Information is processed in three stages and this is done in a serial and scholastic manner. Another important theory is the â€Å"levels-of-processing† theory whose proposition is that the learner utilizes different levels of explanation as he or she processes in formation. A major advantage of the information-processing strategies is in their explicitness and accuracy in diving complex cognitive functions into distinct elements that can be easily studied. However, when it comes to analyzing cognition into its distinct parts; information processing fails to re-unite them into a general, comprehensive construct. In addition, most information processing tools such as computer models have lost touch with real-life learning experiences (Berk, 2009). Information processing approach towards cognition seeks to explain how the learner (children and adults) operate on the different types of information. Most scholars view the mind as a complex system (a type of computer) through which information flows and is manipulated. General models such as the store model by Atkinson and Shiffrin assume that information is stored in three parts of the brain for processing: â€Å"the sensory register, short-term memory, and long-term memory† (Berk, 2010, para.1). Craik and Lockhart (1972) level-of-processing model assumes that information is transferred from working memory to the long-term memory depending on the level processing. There exist several other information processing developmental models such as the Case’s theory which is a reinterpretation of Piaget’s theory of information processing model. Case views cognitive development as the increase in information processing capacity as a result of brain development which can be linked to more efficient learning strategies. Connectionism on the other hand explains information processing development as a result of learning strategies such as computer-simulated strategies which enhance; inter-connectivity of processing units that are well stratified just like the neurological structure of the brain. Siegler’s using his model of learning strategy choice argues that, learners always generate a number of strategies for problem solving, the more the experience, the more strategies are selected or discarded (Kail & Cavanaugh, 2008). Attention is a critical factor when it comes to human thinking, it dictates the information that will be considered when undertaking a task. Attention is greatly enhanced during early and middle stages of childhood. Thus, improved attention makes one to be more adaptable, selective and organized. Enhanced cognitive reticence and efficacy of attentional learning strategies are pertinent to the fine-tuning of selective attention. The fine tuning of attentional learning strategies takes place in four stages: â€Å"production deficiency, control deficiency, utilization deficiency, and effective strategy use† (para.2). Whenever there is a problem with attention students would develop learning disorders. The argument here is that, when a student is learning a new concept, their attention needs to be focused on the new concept.   If they fail to fully pay their attention, it means that they will have a serious problem with the learning of the new information (Kail & Cavanaugh, 2008). Memory strategies are said to improve with age, as children continue to develop various methods such as, organization, and elaboration. This increases the likelihood of storing information in working memory and its consequential transfer to the long-term knowledge bank. Thus, over childhood stages and even in adolescence, students’ recall steadily improves as knowledge is continually amassed and its organization is improved effectively. Children’s metacognitive abilities usually change from passivity to activity. A more productive view of mental functioning increases with the increase in awareness of information processing strategies, cognitive aptitudes, and task variables. Self-regulation cognitively develops gradually during childhood and adolescence stages. Recently, scholars of information-processing have focused their attention towards academic learning of children (Berk, 2009). Visual-perceptual, motor and language relation to information processing development A visual-perceptual skill is simply the brain’s ability to process information as seen.   Previously, most scholars had assumed that a deficiency in visual-perceptual skills was directly linked to the malfunctioning of the eye.   That is having a poor physical vision or poor muscle control in the eye. However, the presence or absence of physical vision has nothing to do with visual perceptual. Instead, visual perceptual refers to the ability of the brain the receiving of visual information, its interpretation, organization, storage, and transmission Thus, if a student’s brain is not properly storing information, recall will definitely be poor. This directly affects the student’s ability to concentrate and read since he or she has a slow recall of words. The slowing down of recall can also have a negative impact on their mathematical abilities let alone their fluency in speech and reading (Smith 2004). Language and phonological processing abilities are affected by the student’s ability to store, process, and retrieve information.   Usually language and phonological problems are rooted to reading disorders.   Many students with reading disorders have difficulty storing, processing, and retrieving information.   A normal student’s left brain hemisphere becomes dominant when they are carrying out tasks involving language processing (Berk 2009). A student’s motor skills are also an important factor when discussing about learning strategies.   Children will learn from their interaction with the environment; this ability is affected hindered by a child’s motor or verbal skills, a child will learn better when their motor skills are well developed.   This can be observed in a math class.   A conventional practice in the learning of fractions is the use of multiplication.   A student with a problem with their motor skills will have a problem with the use of manipulatives.   Thus they will definitely have it rough when it comes to the learning of fractions (Berk, 2010). Conclusion This paper argues that there exist several other information processing developmental models such as the Case’s theory which is a reinterpretation of Piaget’s theory of information processing model. Case views cognitive development as the increase in information processing capacity as a result of brain development which can be linked to more efficient learning strategies. The most widely used theory is the stage theory whose focus is on how information is stored in memory. Learning strategies such as memory strategies are pertinent to the process of information development. Information processing approach towards cognition explains how the learner operates on various kinds of information. The mind is a complex system (a type of computer) through which information flows and is manipulated. Deficits in information processing skills have negative impacts on a student’s ability to learn effectively. This is attributed to the reason that all learning is relatively cumulative.  Thus, problems in learning should be detected early in enough and solved otherwise; they would get worse with advancement of age.

Accrual Accounting in Public Sector Essay

In the present age, accounting seems to be an indispensable tool for modern business activities. However, not only for the profit orientated commercial business, it also plays an important role in the non-profit profit organizations, such as public sectors. Moreover, due to several deficiencies and drawbacks of government accounting and financial-management systems, such as unclear accountability, poorly maintained assets and hided losses and long-term liabilities, reforms in the public sector have been conducted over the last several decades across the word from New Zealand, Australia to England (Ball and et al, 1999). Accounting innovation by implementing accrual accounting in the public sector is one of the major part of the reforms and an important element of the wider concept of the so called New Public Management, and draws much of public concern and debate (Connolly and Hyndman, 2006). Under this background, this essay is going to discuss the implications arising from the process of implementing and actual using of accrual accounting in the public sector in several aspects, and try to put forward some possible solutions. See more:  Perseverance essay Generally, two main accounting methods are use to determine when and how to record income and expenses in the books, namely, cash accounting and accrual accounting. The major difference between these two is the timing of when the transactions are recorded in the account (Tudor and Mutiu, 2006). To be specific, under the cash accounting method, income and payment are not counted until cash is actually received or made; while under the accrual accounting basis, transactions are recorded as soon as they incurred, regardless whether the cash is received or made. Comparing to cash accounting, accruals accounting place more emphasis on how the capital assets used and recorded (Connolly and Hyndman, 2006). More reliable figures of performance based on revenues earned and resources consumed will be achieved through accruals accounting. Owning to this, it is believed that accruals accounting will contribute to better longer-term perspective of governmental policies, resource management and decision making (Ball and et al, 1999); and both internal and external transparency may be enhanced. Moreover, it is also considered that comparability between different government departments will be improved, even between the pre and post privatization (Wynne, 2004 and FEE, 2006). Although several potential advantages are suggested that will be brought by implementing accrual accounting in the public sector, it is still under debate that whether it is really appropriate to use accrual accounting system, which is initially devised for private sector, in the public sector (CESifo, 2007). In the private sector, commonly, accounting tends to be seen as a neutral technology to record past activities and provide financial and other necessary information to operate the business more efficiently and profitable. However, due to the difference in the nature and role of the public sector, this description seems not appropriate. For example, the primary purpose of public sector accounting is not serving to generate more profit but controlling people’s behavior to protect public money (Ellwood and Newberry, 2007), and the ultimate users are electorate instead of stakeholders (CESifo, 2007). Due to the fundamental mismatch of the objects, potential inadaptable problems may emerge during utilization (Carlin, 2005). As for the incurred cost of implementation and operation of an accrual accounting, in the North Ireland (NI) case study conducted by Connolly and Hyndman (2006), almost all the â€Å"overseers† and â€Å"Operational Accountants† believed that the views of cost neutral of the transition process, which came up by the UK HM Treasury, are not conform to the reality. Besides that, another case study based on UK and Republic of Ireland (RoI) , the result also revealed that all the interviewees questioned the value of the changes whether can justify the substantial cost (Connolly and Hyndman, 2010). Usually, the additional introducing cost will occur mainly in four aspects, identifying and valuing existing assets, developing accounting policies, establishing accounting systems (such as computer systems), hiring or providing training for both the preparers and users of financial information; and some of those cost will persist (Wynne, 2004). The amount of the cost is significant, for example, according to the New Zealand Audit Office, there is about NZ$160-180 million expenditure accrued by the financial-management reform during 1987 to 1992 (Ball and et al, 1999). Upon the previous experience and data, special resource should be added to the budget separately to ensure that the normal department services will not be impacted by the implementation of accrual accounting. The actual cost associated with process can also be reckoned more easily by doing this. Through comparing several case studies, the perceptions of usefulness of accruals information and the extent of the information used in reality tend to be very different in different cases. Both of the two researches conducted by Connolly and Hyndman (2006 and 2010), based on UK and RoI, showed that almost all the interviewees agreed that the accrual accounting information was limited used or even not used and helpless for decision making; and several â€Å"Operational Accountant† participants expressed the view that the very complicated process may be one of the leading factors. Nevertheless, the situations seem to be rather dissimilar in Australia and New Zealand, where more comprehensively accrual accounting have been adopted. Especially in New Zealand, a significant decrease, from about 52% of GDP to just above 10%, of net debt could be found after the reforms during 1992 to 2005 (Champoux, 2006). The differences of performance of implementation of accrual accounting may attribute to three main reasons, the extent of the whole reform involved, insufficient implementing time and relevant people lack of professional knowledge. One of the possible reasons for the success of New Zealand is that New Zealand was the first country which had completely implemented accrual accounting system at both national and agency level (Carlin, 2005). According to Lye and et al (2005), the reform process in New Zealand not only occurred in economic level, but also extended to a much broader aspects, such as simplifying the machinery of government and changing industrial relations. In contrast, the extent of reform in the other countries which were also implementing accrual based accounting system, like the UK and the USA, is in a rather surface degree. Furthermore, the politicians who were responsible for the reforms in those two countries were right- wing, and may always hold conservative attitude to the reforms (Lye and et al, 2005). However, a thorough reform could generate many benefits and potential advantages. Turning to the issue of implementing time, â€Å"Overseers† participants in the research of Connolly and Hyndman (2006) also typically emphasized that the ineffectiveness of utilization could be a result of being the early stages of the development, and some â€Å"Operational Accountant† also showed positive attitude to the future through time increasing. The process of implementing accrual accounting in the public sector takes far more than 1 or 2 years until the whole system working effectively and efficiently. According to previous experience, the process of fully implementing the new accounting system and necessary reforms will take about 8 to 10 years; and it may be take even longer in the UK case (Wynne, 2004). Upon this, it can be found that the process may take a relatively longer time than people used to expect before the benefit being realized. One other reason is that relevant staffs and managers are unqualified because of lack of professional accounting knowledge. It is commonly accepted that better insight information, such as more complete financial performance and position, which could reveal the features of operation of public sector may be provided by accrual accounting. However, those characteristics make the statements more difficult to understand, especially for people with inadequate accounting knowledge. Comparing to cash accounting, the information provided by cash accounting seems more easily to understand and more straightforward for the general public (CESifo, 2007 and FEE, 2006). Moreover, in Connolly and Hyndman’ s research (2006), both â€Å"Overseer† and â€Å"Operational Accountant† participants particularly complained that, mostly, their efforts, spending extra time to process the complex information, are useless, because the potential users are lack of relevant accounting skills. Several participates also believed that the majority of senior managers are not equipped with necessary accounting knowledge and do not have a strong desire to learn and adopt the new accounting system. Besides that, in another Connolly and Hyndman’s research (2010), according to reflection of politicians to the new accounting information, the interviewees believed that not only the senior managers, but also the politicians, who are essentially responsible for decision-making, had inadequate accounting knowledge and superficial level of understanding of accrual accounting system. However, if politicians do not have certain level of accounting knowledge, they will not be able to evaluate and act upon accrual statements (FEE, 2006). The following is a case in point. Wynne (2004, p10) states that â€Å"only 20% of ministries had a director of finance who was a professionally qualified accountant and not all these were members of the ministry’s management board† in the UK central government. In order to ensure implementation of accrual accounting more smoothly, several approaches could be taken to achieve that. Firstly, one of the most effective ways is providing more accessible accrual information for the public, for instance, summarizing the important information and presenting it without using specialized vocabulary. Secondly, it is vital to provide more training programmes, which teach practically useful accrual accounting knowledge, for both the staffs and managers. Finally, based on the New Zealand experience, it was found that a strong communication with politicians is an indispensable part in the implementation process. The politicians need to realize the potential value of which the accrual based accounting system can bring. Thus, practical strategies, such as illustrating the core concept and benefit of accrual accounting and providing key figures, which can show the features of accrual information, will be needed. (FEE, 2006) In conclusion, through analyzing and comparing several case studies of implementation of accrual accounting, it can be found that a significant number of countries had already started to implement accrual accounting and use accrual information in practice, and the number is still increasing. However, only minority of them realized the substantial benefits from the new accounting system. The reasons for this status can be vary, such as Insufficient implementing time and relevant people lack of professional knowledge mentioned above. Several possible solutions can be used to tackle those problems, but it can be more complicate in the real case; and some gaps still exist in understanding of the implications of use of accrual accounting in the public sector (Carlin, 2005). For this reason, further research based on each countries own circumstances is still needed. Moreover, it is also quite certain that for many countries there are still a number of barriers to be overcome before accrual accounting can be utilized to its full potential. List of references Ball, I. and et al. (1999). â€Å"Reforming Financial Management in the Public Sector: Lessons U.S. Officials Can Learn from New Zealand.† Policy Study No. 258. Reason Public Policy Institute. Carlin, T, M. (2005), â€Å"Debating the Impact of Accrual Accounting and Reporting in the Public Sector†, Financial Accountability & Management, 21(3) Center for Economic Studies., the Ifo Institute. and the CESifo GmbH (CESifo). (2007). â€Å"Accrual Accounting in The Public Sector†, CESifo DICE Report, 5 (3), pp. 43-45 Connolly, C. and Hyndman, N. (2006), â€Å"The actual implementation of accruals accounting: Caveats from a case within the UK public sector†, Accounting, Auditing & Accountability Journal, [e-journal] 19 (2), pp. 272 – 290. Available at < http://dx.doi.org/10.1108/09513570610656123> [Accessed 1 December 2012] Connolly, C. and Hyndman, N. (2010), â€Å"Accruals accounting in the public sector: A road not always taken†, Management Accou nting Research, 22 (1), pp. 36–45 Ellwood, S. and Newberry, S. (2007), â€Å"Public sector accrual accounting: institutionalising neo-liberal principles ? †. Accounting, Auditing & Accountability Journal, [e-journal] 20(4), pp. 549 – 573. Available at < http://dx.doi.org/10.1108/09513570710762584> [Accessed 1 December 2012] Federation des Experts des Comtables Europeens (FEE). (2006), â€Å"Accrual Accounting for More Effective Public Policy†, paper of the FEE Public Sector Committee. Lye, J., Perera, H. and Rahman, A. (2005), â€Å"The evolution of accruals-based Crown (government) financial statements in New Zealand†, Accounting, Auditing & Accountability Journal, [e-journal] 18(6), pp. 784-815. Available at < http://dx.doi.org/10.1108/09513570510627711> [Accessed 1 December 2012] Tiron-Todor, A. and Mutiu, A. (2005), â€Å"Cash versus Accrual Accounting in Public Sector†, Studia Universitatis Babes Bolyai Oeconomica 1990, available at [A ccessed 1 December 2012] Wynne, A. (2004), â€Å"Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting†, Public Fund Digest, [e-journal] 6(1) . Available at [Accessed 1 December 2012]

Human Resource Essay

This is an article review on a paper entitled, ‘The effects of human resource management practices on business performance among private companies in Malaysia’ written by Zaini Abdullah, Nilufar Ahsan and Syed Shah Alam taken from the International Journal of Business and Management. Human capital is one of the most vital aspect of private companies, and human resource management has become an integral part of a company’s success. It is even more crucial in a country such as Malaysia that contains multi-ethic and multi-cultural workforce. It is acknowledged that HRM in Malaysia is still not common (Chew, 2005), but more and more companies are embrasing the concept and integrating it as part of the company’s strategy as they discover the benefits such as organisational stability and harmony (Cheah et al, 2003). The article aims to observe the effect of several HRM practices on the business performance of private companies in Malaysia. There were several HRM practices particularly observed such as – training & development, team work, compensation/incentives, HR planning, performance appraisal and employee security. These are the 6 main independent variables that were identified in the article. The dependent variable is business performance. Previous researches and studies have shown relationship between HRM and business performance. Researches by MacDuffie (1995) showed that some HR practices in worldwide auto assembly plants relates with the quality of the firm. In addition, Youndt et al (1996) also have found some relationship between HRM practices and operational performance of manufacturing companies. Meanwhile, Dory and Doty (1996) found a connection between HR practices and accounting profits among banks. Methodology & Approach This is a survey-based research. It used a self-developed and reliable questionaire to obtain data on human resource practices and business performance. Business performance is measured by the same items developed by Lee and Lee (2007). In total, there were 153 completed samples from managers of companies that are based in Selangor. Respondents are mainly Chinese and undergraduates. Findings The results of this research shows that HR activities such as training and development, team work, HR planning, performance appraisal have a positive impact and relationship with business performance of private companies in Malaysia. On the other hand, it is also observed that compensation/insentives and employee security do not have significant influence on the business performance. Practical Implications As mentioned earlier, HRM practices are still not commonly practised in Malaysia (Chew,2005). Therefore, there is the unique challenge of motivating and training private companies in Malaysia to adopt HRM practices. HRM must be seen as integral with the organizational goals and strategies for growth. Suggestions There are several ways that this research can be improved. First of all, the business world is a big domain with many different industries and sizes. It must be acknowledged that there is a difference of the rate of HRM practices adoption between companies of various size and industries. Therefore, it would be difficult to generalize the result of HRM improving business performance for all types of business. To improve the research, a larger number of respondents from various industries and different sizes must be obtained to get better results. By getting a larger sample of data, the research can obtain a much generalized result. In addition, the research data collected on business performance is based on Likert scale and so can be very subjective. It is arguable that business performance can be measured accurately using this empirical approach. It is suggested that for business performance measurement, a quantitative approach is also used. Business performance can be measured more accurately using data from profits, revenue, cash-flow and cost-savings. As a result, the relationship between HRM and business performance can be analyzed better. It is also suggested that an additional longitudinal study is done to get a much better observation on the relationship between HRM practices and business performance. With a longitudinal study, the companies performance are observed in a much longer time period. The effects of HRM practices over this time period can be observed much better. As a conclusion, this research has empirically proven a positive relationship between HRM practices and business performance. It is seen that training and development, teamwork, HR planning and performance appraisal can improve business performance of private companies in Malaysia. However, it is noted that HRM practices in Malaysia is still not widely implemented and an effort to promote HRM is required. The research can also be improved by getting a large sample of data from various company sizes and industries. A quantitative approach is also suggested to analyze business performance better. Lastly, a longitudinal study will improve this research better by observing the effects HRM practices on business performance over a longer time period.

Capital accumulation Essay Example for Free

Capital accumulation Essay Nucleon should focus on contracting manufacturing for phases I and II and then for phase III focus on vertical integration of production to create greater economic value, therefore gaining and sustaining competitive advantage and producing the largest NPV. By contracting manufacturing, Nucleon will be able to focus on core competencies with no capital investments. Also, by vertical integration Nucleon gains sources of competitive advantage. Contracting manufacturing focuses on core competencies. Nucleon will have facilities and personnel in place to implement phases I and II, require no capital investments (reducing up front costs: Table 1), and therefore able to focus on clinical trials. As Hurt’s commented, â€Å"It’s important for us to get our products into the clinic before others do.† Vertically integrating increase NPV by 2002 and gains competitive advantage. Nucleon has high threats of opportunism due to uncertainty and complexity. There are over 200 other firms and Nucleon needs to obtain competitive advantage and then sustain this advantage. By integrating, Nucleon has good possibilities of raising funds, producing other products, and raising a larger income. Vertical integration provides a larger potential income for Nucleon in phase III based on NPV (refer to Table 1), while contracting manufacturing for phases I and II provide Nucleon with ability to focus on core competencies and thus producing the largest NPV by 2002 of approximately $20M. Performed well even in the recession. CEO believed that you need to have an effective strategy and right people to execute the strategy. The company has been able to gain competitive advantage, but can they sustain this advantage? Distinguishes us from other players in the M&A field, it’s that we stay in touch with the companies. 2001-Present Danaher focused on allocating decisions on the basis of return on invested capital (ROIC) Capital accumulation. (2016, May 30).