Tuesday, May 26, 2020

December 1952 The Great London Smog

When a thick fog engulfed London from December 5-9, 1952, it mixed with black smoke emitted from homes and factories to create a deadly smog. This smog killed about 12,000 people and shocked the world into starting the environmental movement. Smoke Fog Smog When a severe cold spell hit London in early December 1952, Londoners did what they usually did in such a situation -- they burned more coal to heat up their homes. Then, on December 5, 1952, a layer of dense fog engulfed the city and stayed for five days. An  inversion  prevented the smoke from the coal burning in Londons homes, plus Londons usual factory emissions, from escaping into the atmosphere. The fog and smoke combined into a rolling, thick layer of smog. London Shuts Down Londoners, used to living in a city known for its pea-soup fogs, were not shocked to find themselves surrounded by such thick smog. Yet, although the dense smog did not instill panic, it nearly shut down the city from December 5-9, 1952. Visibility across London became extremely poor. In some places, visibility had gone down to 1  foot, meaning that you wouldnt be able to see your own feet when looking down nor your own hands if they were held out in front of you. Transportation across the city came to a standstill, and many people didnt venture outside for fear of getting lost in their own neighborhoods. At least one theater was closed down because the smog had seeped inside and the audience could no longer see the stage. The Smog Was Deadly It wasnt until after the fog lifted on December 9 that the deadliness of the smog was discovered. During the five days in which the smog had covered London, over 4,000 more people had died than usual for that time of year. There were also reports that a number of cattle had died from the toxic smog. In the following weeks, about 8,000 more died from exposure to what has become known as the Great Smog of 1952. It is also sometimes called the Big Smoke. Most of those killed by the Great Smog were people who had pre-existing respiratory problems and the elderly. The death toll of the Great Smog of 1952 was shocking. Pollution, which many had thought was just a part of city life, had killed 12,000 people. It was time for a change. Taking Action The black smoke had caused the most damage. Thus, in 1956 and 1968 the British Parliament passed two clean air acts, beginning the process of eliminating the burning of coal in peoples homes and in factories. The 1956 Clean Air Act established smokeless zones, where smokeless fuel had to be burned. This law dramatically improved air quality in British cities. The 1968 Clean Air Act focused on the use of tall chimneys by industry, which dispersed the polluted air more effectively.

Tuesday, May 19, 2020

The Theme of Family in Achebe’s Things Fall Apart Essay

Family is important in every culture, it shapes people and makes them who they are. People are commonly judged by the actions of there family. Each family member contributes differently and has separate effects on the outcome of his or her family. In different culture the men and women have a variety of roles cut out for them, none are quite the same. Women are very important in some cultures however in others, such as in the Igbo culture, they only serve to be wed and bear children. When women are growing up one of the main things they are taught about is their roles in the family and future. Women have a very important role in choosing wives for their sons because until the newly weds can build a home†¦show more content†¦There are some parts of his household that are normal but there are a few exceptions. The fact that the man is in charge, and the wife serves and has kids, is very normal. Something that causes their family to be a little bit different is their son Nwoye and the fact that he doesn’t see the same perspective on things. Another thing is how their daughter is thought to be a cursed child that keeps dying and being reborn. Also Okonkwo has a stronger power over his family than some others because he has temper problems. However, their family fits the ideal family image on the outside. They live in the same kind of home, there are multiple wives just the same as other families, the man has his own hut and each wife along with her children have there own huts. Okonkwo and his family are also different due to the fact that they have Ikemefuna living with them. It is not normal for a family to have a child living with them that came from another tribe. The only reason they have him there is Okonkwo’s high reputation and therefore, when they got him from the other tribe he was put in their home. Children are dependent on both of their parents. The father provides money and wealth, and is the figure head of the family. The mother, on the other hand, is where the child goes when the father hurts their feelings. The mother is the nurturer to the kids. Nneka- ‘mother is supreme’Show MoreRelatedChinua Achebe s Things Fall Apart1308 Words   |  6 PagesIn Things Fall Apart by Chinua Achebe, the reader is taken on a literary journey to a Nigerian tribe, the Umuofia, to experience first-hand the struggles of a warrior named Okonkwo. At first glance, the novel appears to be written for a very specific audience: scholars familiar with Nigerian history, traditions, and culture. However, upon further examination the novel reveals itself to be a striking chronicle of human experiences, universal themes, and timeless struggles that appeal to every humanRead MoreImportance Of Literary Devices Of Things Fall Apart By Chinua Achebe1626 Words   |  7 PagesThe importance of literary devices in Things Fall Apart by Chinua Achebe. Good afternoon Mr Wilson and fellow classmates. Today I will be discussing the utilisation of various literary devices to globalise themes within Things Fall Apart. Achebe employs various themes within Things Fall Apart to des cribe Okonkwo flaws and his struggle in Umofia however, how does Achebe link these themes universally? Ostensibly, the novel seems to target a very specific audience: researchers who have studied NigerianRead MoreThe Struggle Between Tradition and Change1056 Words   |  5 PagesOctober 17, 2012 In Things Fall Apart by Chinua Achebe, the reader is taken on a literary journey to a Nigerian tribe, the Umuofia, to experience first-hand the struggles of a warrior named Okonkwo. At first glance, the novel appears to be written for a very specific audience: scholars familiar with Nigerian history, traditions, and culture. However, upon further examination the novel reveals itself to be a striking chronicle of human experiences, universal themes, and timeless struggles thatRead MoreThings Fall Apart by Chinua Achebe Essay1064 Words   |  5 PagesIn Achebe’s book, â€Å"Things Fall Apart†, the life of a Nigerian man named Okowkwo is depicted. At first look, it may seem that Okowkwo’s story is the main theme of the book, but upon further examination it is easy to see that the plight of his indigenous Igbo people are the main theme representing what really fell apart. Achebe introduces the reader to the intricate culture of the Igbo people from the earliest chapters in the book. He describes rituals, laws, and religion of these people with greatRead MoreThings Fall Apart and the Case Against Imperialism1433 Words   |  6 Pages12 AP English Burnett Things Fall Apart Socratic Seminar Points of Discussion 1. Achebe begins the novel with an elaborate description of the central character Okonkwo. What do we learn about the values of Umuofians through this characterization? 2. Discuss Okonkwo as an Igbo heroic character: how does he work to achieve greatness as defined by his culture? How does he differ from Western heroes? What are Okonkwo’s strengths and weaknesses? 3. DescribeRead MoreA Study on the Author, Chinua Achebe 1467 Words   |  6 Pages A STUDY OF THE AUTHOR, CHINUA ACHEBE Chinua Achebe was born unto a Nigerian parents in Nigeria on November 16, 1930. He was from a family that born six kids; he being the fifth among them. Chinua Achebe’s parents were Isaiah Okafor Achebe and Janet Achebe. He begin an English at eight in Ogidi, Nigeria. Encouraged by his father, he was excited to learned English quickly. His father Isaiah Achebe was one of the first that converted from their religion to Christianity and he also foundedRead MoreAchebe1599 Words   |  7 Pages Achebe’s Defense of The Ibo People in Things Fall Apart Option 1 The late Chinua Achebe is considered to be one of the most important voices in African literature. Born in colonial Nigeria in the 1930’s, Achebe joined the first wave of African writers who were determined to represent their country in a way that would truthfully depict the past and present. Before the arrival of the first wave writers, the history of pre-colonial Africa was portrayed as a place of barbarous activity. EuropeanRead MoreCritical Review - Heart of Darkness and Things Fall Apart1686 Words   |  7 PagesOne World, Two Stories Conrad’s â€Å"Heart of Darkness† and Achebe’s â€Å"Things Fall Apart† are two significant and well-known works treating colonialism in Africa. When reading these two stories, one cannot help but realize that though the two authors are making two separate points about two groups, Africans and Europeans, they both have somewhat of the same theme. In Achebe’s â€Å"Things Fall Apart† and Conrad’s â€Å"Heart of Darkness†, the theme seems to be acceptance. Both main characters, Okonkwo and MarlowRead MoreChinua Achebe s Things Fall Apart1164 Words   |  5 PagesWestern Civilization II Nicole Watkins 11/26/2014 Things Fall Apart Things Fall Apart, written by Chinua Achebe is a story which follows the life and foreshadowed downfall of Okonkwo, a respected warrior in his Umuofia clan in Nigeria. Disgusted by his late father, Unoka, and the reputation of incompetence and laziness he left behind, Okonkwo was determined to not let history repeat itself. He worked diligently and became a wealthy patriarch for his family. The beginning of Okonkwo’s demise occurs whenRead MoreCommentary on Passge (Page 124-125) of Things Fall Apart by Chnua Achebe1162 Words   |  5 Pagesthis passage of Things Fall Apart, by Chinua Achebe, the protagonist and main characters of the novel, Okonkwo, has just been sent into exile away from his land of Umuofia , Nigeria . The crime he has committed to receive such a punishment is the sin of murder. While he is attending a funeral for a man named, Ogbuefi Ezeudu, Okonkwo’s gun accidentally explodes and kills Ezeudu’s sixteen-year-old son. Killing a clansman is a c rime against their earth goddess, thus, Okonkwo and his family are sent into

Friday, May 15, 2020

Essay on Defence of Duffers Drift Book Report - 903 Words

DEPARTMENT OF THE ARMY B COMPANY, 442nd SIGNAL BATTALION FORT GORDON, GEORGIA 30905 ATZH-LCB-B 17 Feb 12 MEMORANDUM FOR TECHNICAL DIRECTOR, WOBC SUBJECT: Book Review on The Defence of Duffers Drift by Ernest Swinton 1. The Defence of Duffers Drift was written by British Major General Ernest Swinton. Swinton’s main focus was to portray a series of events or battles he commanded during the South African War, occurring from 1899-1902. As a brand new officer, Swinton was giving the mission to protect Duffers drift at all costs. With no combat experience, this young officer had to devise a plan to protect his soldiers and to successfully complete his mission. As one reads this book†¦show more content†¦He used this battle as a lessons learned so that he could apply it to other battles he would soon face. 3. Throughout this book Swinton portrays his battles as dreams, more or less, nightmares. He tells stories of six dreams in total learning and improving from his struggles and triumphs. He learns that in his battles, the natives are to never be trusted. They are spies that notify the enemy of his whereabouts. He captures all that his army can take to cut down on informants. This would include taking wives, children, and servants. He discusses how there is no flanks, nor rear, but all front lines. This would also mean ensure that your backs are not exposed so the enemy cannot sneak up on you and shoot ATZH-LCP-P SUBJECT: Book Review on Defence of Duffers Drift by Ernest Swinton you from behind. Throughout all of Swinton’s battles he also discovered that putting his army on top of the obstacle was not the best tactical move. He needed to ensure that he strategically placed his army so they could see their enemies approaching and have the advantage. Trenches were best used as a distraction and he should scatter his soldiers instead of keeping them bunched up. Another valuable lesson was to look over his area using the enemy’s point of view. Using trenches as purely a disguise would help divert the enemy’s attention, again given Swinton the upper hand. The most important lesson learned was to ensure the element of surpriseShow MoreRelatedEssay The Defence of Duffer’s Drift1119 Words   |  5 PagesLeader, ATTN: CAPT SETTLES, MPOBC 6-03, U.S. Army Military Police School, Fort Leonard Wood, MO 65473 SUBJECT: Book review of The Defence of Duffer’s Drift 1. Reference. The Defence of Duffer’s Drift, by Major General Sir Ernest D. Swinton. Published in U.S. Army Infantry Journal in April 1906, 72 pages. 2. Recommendations. a. Recommended Audience. I recommend this book to be read by all OBC Students. It emphasizes the importance of knowing your tactics, prior planning, and your

Wednesday, May 6, 2020

Concept of Masculinity and Effects on Body Image Essay...

Interest in body image, its effects on person’s psychology and individual’s position in community, started with Paul Schilder in 1920s. Yet most literature of gender studies is consisted of works about female body image. However, with recent developments over the world, men’s body image has obtained more significance and has drawn more attention from psychologists, sociologists and gender scholars. To analyze this conjuncture and the reasons for it, we may firstly, introduce the concept of body image by defining it. Paul Schilder has defined the body image as â€Å"the picture of our own body which we form in our mind, that is to say, the way in which the body appears to ourselves† (as cited in Grogan, 1999, p. 14). In other words, body image†¦show more content†¦290). On the other hand, due to rise of the concept of masculinity, there are different types of masculinity definitions appeared alongside the main definition given above. One of the most important ones is hegemonic masculinity which defines the male body as totally natural, strong, and also the center of man’s cultural properties and self-esteem. In other words, â€Å"man is not created. Man simply is† (Weber, 2006). Besides, with reference to Cornell, man’s body is the key for his social life and social success (as cited in Weber, 2006, p. 291). Nevertheless, all of these properties of hegemonic masculinity are present, in lieu of emotional affinity, self-reflection, etc. Also, Sally Robinson states that male power or success is â€Å"secured by his inexpressivity, even as inexpressivity damages the male psyche and the male body† (as cited in Weber, 2006, p. 298). Obviously, deficiency or constraint of some humanly sentiments cause a pressure on men over thei r source of social success, namely, their body. In this essay, it will be demonstrated that hegemonic masculinity effectuates reasonable amount of pressure over men about their body image and this pressure pressure is not taken into consideration or supposed as just feminine problem in community. To fully understand the extent of pressure on men, the sources of this pressure should be determined attentively. Initially, the opposite sex, females can beShow MoreRelatedDifferences Between American Films And Hindi Films1297 Words   |  6 PagesDifferent cultures have different concepts of masculinity. If one were to compare American films and Hindi film tropes, there would be some vast differences. For instance the American action heroes tend to treat the damsel as an item, while in Hindi films the character shows his affection openly and often times there is not a rough exterior that must be broken to see the caring man. This idea has also evolved in certain ways in the coming decade s of hindi films. It seems within Hindi film that keyRead MoreMan s Conformity : Hegemonic Masculinity1427 Words   |  6 PagesMan’s Conformity to Hegemonic Masculinity The notion of hegemonic masculinity has altered the field of gender studies and many academic arenas. An idea popularized by R.W. Connell, hegemonic masculinity has played an integral role in the emotional development of American men, articulating the impact that this societal construction has had on the concept of American masculinity. It is a contested topic, yet the impacts that it has in terms of sexuality, struggles for power and political leadershipRead MoreSex, Rhetoric, And The Public Monument1073 Words   |  5 Pagestrajectory, his gaze focuses high above anyone else. His body is striking and his power pervasive. It is here that The Victory stela of Naram-Sà ®m reveals what may be the first illustration of how the image of male beauty has led to implement the male gender as the center of modern-day society. Engage The society of Agade, found in Neolithic Mesopotamia, hints at having been the birth of a new concept: idealizing and protecting the perfect male image—an effect which perpetuates even into current day societyRead MoreFood, In Itself, Is A Social Concept, A Perception Of An1721 Words   |  7 PagesFood, in itself, is a social concept, a perception of an idea that is constructed through cultural and social practice. Food is constructed through cultural practice, defined by its particular usage and representation among particular ethnic and cultural groups. Therefore, food’s significance is much more than simply satiating hunger. Take religious restrictions on pork, for example. What reason caused Islam’s belief in the pig as haram, considering it is eaten by the vast majority of the world?Read MoreMacbeth, By William Shakespeare1416 Words   |  6 PagesPolanski’s 1971 film, and scrutinizes the portrayal of Masculinity. Using guns for swords and drugs for poison, the Melbourne’s Underground becomes a frolicking pitch for Wright’s Macbeth. Daggers, illusion and battling provides a framework into the highlighted theme of masculinity. What is masculinity, and the relation of this cohesive concept to Shakespeare’s classic Macbeth? William Shakespeare was truly a master at idolising the masculinity of a character. Throughout Roman Polanski’s 1971 versionRead MoreMedia s Influence On The Media Essay1587 Words   |  7 PagesHollywood controls most entertainment media consumed by people all around the world. The messages and images portrayed in movies and television shows created by the large production companies affect all those who partake of the media they produce. Entertainment media can be uplifting and enjoyable, however, media normalizes damaging gender norms for men and women. Gender norms are rules believed to govern how the different sexes should look and act. People develop these behaviors by observingRead MoreGender Roles And Body Images The Minds Of Young Ladies And Men Of The Millennial Generation965 Words   |  4 PagesPrompt #3 In today’s society, concepts of gender roles and body images plague the minds of young ladies and men of the millennial generation. These are enforced by popular culture in song, video and magazines that are published. These roles and images are seen by and influence the minds of mainly young girls but not more popularly seen, young men. Magazines such as Cosmopolitan, Vogue and Sports Illustrated flaunt slim women and very muscular men with â€Å"perfect† bodies and hair on their covers andRead MoreGender As A Product Of Socialisation1748 Words   |  7 Pagesseen as â€Å"the active social process that brings reproductive bodies into history, generating health consequences not as a side-effect but in the making of gender itself† (Connell, 2012, p.1675). Her work ultimately emphasises that gender differences are formed by the expectations of society, confining the ways in which males and females should act (Connell, 2012). Connell’s Masculinities theory furthers this concept. She defines masculinity as a set of perceived notions and principles about the wayRead MoreThe Relationship of Metrosexuality to Media and Male Psychology4149 Words   |  17 Pagesacknowledging their increasing attempts to adapt to the ideal appearance and image of a man. This recent trend of metrosexual males is challenging the existing concept of masculinity and the perception of society towards how men are supposed to present themselves. The spike of metrosexuality in recent times can be attributed to the fact that mass media media creates an image of what men should look like. Men are constantly shown images of an ideal type of man that society looks highly upon and this causesRead MoreTodays Unrealistic Body Expectations1311 Words   |  5 Pagestrying to achieve that perfect body. Body image is evident in the gym, as the men are lifting weights they are frequently looking in the mirror examining every angle of their body making sure no area is lacking muscle. On the other hand, women tend to partake in the same behavior as men, showing a sense of insecurity about their own bodies, frequently making trips to the scale to keep track of their weight making sure to stay slim and fit. Society has a profound effect on many people, making them feel

Teenage Pregnancy Among Urban Adolescent Women - 1115 Words

According to the study, â€Å"Multi-level Factors Associated with Pregnancy among Urban Adolescent Women Seeking Psychological Services† teen pregnancy is still an ongoing issue that affects minority women. A great deal of research and literature pertaining to teenage pregnancy has been completed, however not much research focus on teen pregnancy amongst those females with mental illness (Lang et al., 2013). Due to the scarcity of research and literature, an investigation of risk factors associated with adolescent females with mental health issues as it relates to teenage pregnancy was completed (Lang et al., 2013). The purpose of the study is to examine multi-level risk factors amongst minority adolescents with psychological disturbances as it relates to history of pregnancy (Lang et al., 2013). The study examines many risk factors such as risky individual behavior, family dynamics, and environment to determine if there is a direct correlation between past teenage pregnanci es amongst adolescent with psychological disturbances. Method: The methodology of the study was a correlational research study. The participants used for the study were recruited from a larger research experiment that focused on HIV prevention. The study consisted of (n=264) adolescent females between the ages of thirteen and eighteen who were sexually active. To be eligible for the study, participants had to have a participating parent and between the ages of thirteen and eighteen. The participants hadShow MoreRelatedTeenage Pregnancy Amongst Blacks and Hispanic Teenagers956 Words   |  4 PagesTeenage Pregnancies among Blacks and Hispanics 11/09/2012 Tina Trent TEENAGE PREGNANCY AMONG BLACK amp; HISPANIC GIRLS Birth rates in African American and Hispanic teens are substantially higher than whites, a trend that has persisted for decades. Even though pregnancy rates among teens are at an all time low. It is still a major issue but mostly affecting the urban communities. In this research paper I will be comparing and demonstrating the relationshipsRead MoreTeenage Pregnancy And Teen Pregnancy1057 Words   |  5 PagesTeenage pregnancy is a common thing here in America. It seems teens are getting pregnant more than the average married couple. There are some risk factors teen moms face and there is also another great turn outs. There is a major difference between the two. It’s important to tell teens the turnouts of teen pregnancy for the good and bad parts. There are risks of having sex, teen moms can make a difference for her and the baby, the risk of having HIV and/or any other STD’s, and the effects on theRead MoreTeenage Pregnancy And Teen Pregnancy1743 Words   |  7 P agesnegative media teenage mothers struggle to find the positive sides to motherhood. Teenage pregnancy can be dificult and life changing, but unlike the renowned negative beliefs all over the world, there are positive sides to teenage pregnancy. Most research that is done on teen pregnancy is based on the hardships and struggles on teen mothers, making it easy to forget the good that can come from teen pregnancy. A teenage mother can create a good life for herself and her children. Teenage mothers areRead MoreThe Problem Of Teenage Pregnancy1720 Words   |  7 Pages Like Amy and Loeber (2009), when it comes to the ecological paradigm of teenage pregnancy, Corcoran, Franklin, and Bennett (2000) also believe one’s socioeconomic status is a huge factor that contributes to this problem. A person’s socioeconomic status a lot of times determines â€Å"education, expanded family size, single-parent household structure, and lessened resources in terms of employment and income.† These three authors claim that educational performance and goals â€Å"dictate the potential costsRead MoreThe Success Of The Teen Pregnancies1486 Words   |  6 Pages The Success of an Integrated Approach in the Prevention of Repeat Teen Pregnancies Suzan A. Dede Eastern Michigan University The Success of an Integrated Approach in the Prevention of Repeat Teen Pregnancies Teen mothers are at an increased risk for having subsequent births due to multidimensional and complex needs. These risks contain complex social and economic aspects and public health issues. These mothers appear to have a recurring theme associated with â€Å"poorer medical, educationalRead MoreTeen Pregnancy and Graduation Rates1175 Words   |  5 Pages Teen pregnancy is surprisingly decreasing over the years. According to Farber, â€Å"the most recent studies have shown that there has been a decrease in the rate of pregnancies among all teenagers and among sexually active teenagers (16). Although this issue seems is decreasing this is still a problem faced by many teenage girls today. Each year, 7.5 percent of all 15-19 year old women become pregnant (Maynard 1). Not only does this issue affects the pregnant teen but it also affects the economy. TeenRead MoreThe Issue Of Sex Education1613 Words   |  7 Pagesfollowing reasons: higher rates of pregnancy in teenagers, highe r rates of contracting sexually transmitted diseases, and the negative aspects of the aftermath of teenage childbirth. My first area of discussion is teenage pregnancy due to inadequate sex education programs in school. We can safely assume there aren’t any human beings ages 12 to 17 in this world who are ready, mentally or financially, to become pregnant or impregnate someone. Young men and women do not understand how easy it is forRead MoreThe Problem Of Adolescent Pregnancy1800 Words   |  8 Pagestopic of adolescent pregnancy is universal problem in our world today. â€Å"Adolescent pregnancy occurs in all societies, with considerable variation in magnitude and consequences among different countries and regions.† Teenage pregnancy is certainly not unheard of, all nations across the globe have adolescent pregnancies due to social, economic, political, environmental, and cultural factors. Some countries have more, some have less, others have reduced the number of teenage pregnancies over theRead MoreThesis, Term Paper, Essay, Research Paper21993 Words   |  88 PagesCHAPTER 1: INTRODUCTION 1.1 PROBLEM STATEMENT Adolescent pregnancy has long been a worldwide social and educational concern for the developed, developing and underdeveloped countries. Many countries continue to experience high incidence of teenage pregnancy despite the intervention strategies that have been put in place. In 1990 approximately 530,000 teenagers in the United States became pregnant, 51% of whom gave birth (Coley Chase-Lansdale, 1998). Available literature suggests that fertilityRead MorePublic Health Problem Of Teenage Pregnancy2260 Words   |  10 PagesPublic Health Problem Teenage pregnancy has been a common public health problem in society, particularly in America. When an individual hears that 15 year old girl is pregnant, people perceive it as a negative connotation. The average age to have a child today is 28 years old (Jewkes, Morrell, Christofides, 2009).   Adolescent pregnancies are preventable, but are still bound to happen today and in the future (Langille, 2007). This is a problem is society due to teenagers not being able to support

Advantages of Activity Based Costing free essay sample

In modern business environment, the use of traditional costing system is no longer relevance to the company to achieve competitive advantage. Nowadays, Activity Based Costing is considered as one of the effective tools to enhance the ability of the organisation to meet global competition. This had resulted in the change from traditional costing system to an increasingly popular costing system such Activity-Based Costing (ABC). ABC system has emerged as an alternative to traditional costing system to meet the need for accurate cost information about the products, services, customer and processes. ABC performs the arithmetic to provide accurate cost information while Activity Based Management (ABM) is focused on using this information obtained from ABC to manage activities in order to improving business (Gunasekaran et al. , 2000). Generally ABC systems enable indirect and support expenses onto each activity. Following by identify the cost drivers to measure the activity used by cost objects and allocate them to cost driver. In order word, ABC helps the manager to understand about the cost and expense in each production by giving managers a clearer picture of the economics of their operations to managerial decision making at a strategic level (Kaplan and Copper, 1998). Apart from that, in twenty-first century market which is global consumer markets and rapidly changing product technologies have forced global manufacturers to make dramatic changes in their products, markets as well as production strategies. In order to stay in the global market, organisations are advice to adopt ABC not only produces products at faster rates, but they produce with greater consistency and conformity to quality specifications. Also, ABC system allows the manufacturers to reduce the time between customer order and product delivery which can gives the manufacturer a competitive advantage in improving customer service (Gunasekaran et al. , 1999). Therefore, it is necessary for organisation to adopt ABC system which can assist managers in identifying the value-added activities which they could further improve to meet customer’s demands and enhancing the product quality and process simplification and efficiency (Marx, 2009). For example, MelCo is the company that implements ABC and gets the benefits from it. MelCo is the only manufacturer of engineering components in Melbourne. Its previous costing system was a conventional costing system where overheads were allocated to products based on labour hour utilised (Sohal and Chung, 1998). However, management found that implement ABC system in the organisation is seem to be useful because it can assist high level of flexibility and responsiveness that demanded by the marketplace. Besides, ABC system can generate true costing and pricing which automatically give performance measures and product profitability as well as provide a variety of information for management in strategic decision making. Even though it incur high cost, MelCo think that it is worthiness because it provides a tool for management for commercial decision making although it just implement for 12 months (Sohal and Chung, 1998). Due to the changes of business environment, the company requires to manufacture very wide product range for a large customer base with high quality and innovative products in order to fulfil the demand of the consumer. By implementing ABC in organisation, ABM guides efforts to adapt business strategies to meet competitive pressures as well as to improve business operations. ABC information enables ABM to yield continuous improvement process. By continuous improvement, organisation can yield the maximum profitability as well as improved the customer’s satisfaction (Gunasekaran et al. 2000). Nowadays, customers want products and services that fit their specific needs; they want quality service at affordable price to be right now. However, since traditional costing system is volume-based, inaccurate information will be generated which lead to company make wrong decision (Gunasekaran et al. , 1999). Apart from that, stable product and mass production are no longer valid for today manufacturing system. Thus, manufacturing companies have reduced the implication of traditional cost accounting system by implementing ABC systems. In contrast to standard costing, ABC can identify value-added and non-value-added activities. To clarify this, all activities should be compared with similar activities in another company or within the organisation in order to perform the best. Hence, benchmarking should be encourages to be carried out for both value-added and non-value added activities because it is a best practice which is mostly used in real-life situation (Gunasekaran et al. , 1999). For example, 100% on time delivery of customer orders is an essential activity. Apart from that, non-value-added activities such as inspection and material handling can be reduced by using different quality assurance methods and techniques such as total quality management and just in time. With ABC, the company has a better access to decision which related to TQM and JIT (Gunasekaran et al. , 1999). To achieve cost reduction in a strategic way, activity-based costing presents to be more accurate in determining costly activities in order to help companies to better manage those activities. Unlike the information available under traditional management accounting, ABC systems are capture the significant information among customer orders and provide strategic decision making with the indication of the changes in the customer’s specifications (Lere, 2000). By implementing ABC system, it also can reduce non-value activities as well as cost of their products to compete in today competitive market. Non-value added activities can be eliminated with the implementation of strategies such as total quality management, just in time and business process re-engineering. Managers should pay more attention to those activities which will incur high cost but does not add any value to the product. Besides, managers prepared with the ABC systems were able to reduce overall costs, identify the opportunities for continuous improvement of the products. Nowadays, technology plays a dominant role of integrating various functional areas. Although the automation in advanced manufacturing environment has reduced the labour component, at the same time overheads have increased (Gunasekaran et al. , 1999). Therefore, in manufacturing environment, it is necessary for organisation to minimize non-value adding activities to reduce the cost of their products to compete in the market. By implementing ABC system in organisation, it will help to reduce direct labour component, increase in overheads as well as productivity of knowledge workers. Apart from that, ABC also helps organisation in better communications and team working environment as well as reduce time required to perform an activities due to knowledge workers and re-engineering the suggestions by employees to reduce the non-value activities (Gunasekaran et al. 1999). In contrast, the traditional costing systems do not provide non-financial information such as defect rates, level of quality about the organisation. However, implementation of activity based costing is not an easy task as there are several difficulties in implementing ABC system. One of the first fundamentals for the success of an ABC implementation is top management support for the project (Zhang and Che, 2010). The failure of ABC projects can generally be attributed to lack of visible and active management. If the organisation’s senior managers do not show the commitment and act passive in the program, it will negatively reduce the motivation of the employees. Apart from that, the productivity of the employees will also affect as well. Therefore, top management should be give full support with clear understanding of goals and objectives of the whole organisation to the employees. Besides, they should meet regularly in order to advise the management on the strategic and technology business problems (Gunasekaran et al. , 1999). Commitment of employees is one of the important factors in implementing ABC system. For the successful implementation in ABC, the employees must have a clear understanding of its capabilities, goals and objectives (Zhang and Che, 2010). As a result, education and training are necessary for the employees to make sure that they understand the objective of ABC system. When the employees are well trained and educated, they can easily reduce the time and effort required to perform an activity, on-time delivery as well as reduce the cycle time of the product. Also, employees should be provide with internal and external company training facilities to ensure them gain latest knowledge and trend in order to maintain company’s standard in today global market (Zhang and Che, 2010). For example, MelCo is a company that implementing ABC system and it found that the problems during implementation was lack of available skills in-house which means that they do not have considerable amount of education and training. Therefore, MelCo are recommended that training of employees should be taking into consideration (Sohal and Chung, 1998). As a conclusion, the changes of global business environment had changes the way of the company doing the business and shift traditional management accounting to strategic management accounting for cost management in organisations. However, it does not means that traditional management accounting is usefulness and not applicable in today business environment. Relevance of traditional cost accounting is very subjective in each view of the organisation. It may be suitable for some companies treated standard costing and variance analysis as a tool that enhances planning and control and improves performance evaluation rather than abolished it. To compete in today business environment, strategic management accounting is the most suitable accounting system for the organisation as ABC method can provides more accurate and better cost information which can helps manager to understand and make strategic decision making. Furthermore, ABC system can eliminate the non-value added activities which added value to the product cost, by doing so, organisation can reduce those unnecessary costs. Thus, ABC system is most appropriate management accounting costing in today business environment. However, there are several problems and difficulties in implementing ABC system, company should take into consideration when implementing ABC in order to maximize the fully benefits for ABC systems.

Tuesday, May 5, 2020

Detecting Diabetes Complications in Children

Question: Identify a research or evidence-based article that focuses comprehensively on a specific intervention or new diagnostic tool for the treatment of diabetes in adults or children? Answer: Introduction: Diabetes can be defined as metabolic disorder that increases the blood glucose or blood sugar level of a person either by decreasing the production of insulin or by making the cells less responsive to the hormone (Bertalan Gregory, 2011). With the advancement of time more and more adolescent and children are diagnosed with the metabolic disorder. Most of the children and adolescents who are detected having diabetes have the type-1 diabetes. In the United State, every year around 13,000 children are known to be diagnosed with type 1-diabetes (Kidshealth.org, 2015). But now, children and younger people are also diagnosed with type-2 diabetes. The risk of being detected with type-2 diabetes increases in children with obesity. Haemoglobin A1c (A1C) has been recommended by the American Diabetes Association to be used as a tool for diagnosing diabetes and to detect the subjects who are at risk of getting the disease in future. The recommendation was granted on the basis of studies carried out on adults. However its application to the children and adolescent are lacking. So, in this article, the authors have studied the implication of A1C diagnostic tool on the obese paediatric population. Research design and methodology: The samples for the study was chosen based on the following inclusion criteria- The subjects must be obese. The subjects were not under medications that alter the blood glucose level. They are not known to have type-1 or type-2 diabetes. Around 1156 children and adolescents with obesity were chosen following the inclusion criteria. Among them 40% were male and 60% were female. At first, an oral glucose tolerance test (OGTT) was performed to detect the status of glucose tolerance of the population, which would be the indication of the pre-diabetic condition. In order to determine the plasma glucose level YSI 2700 Stat Analyser was used. Radioimmunoassay was performed to detect the fasting plasma insulin and an Auto-Analyser was used to measure the lipid level. On the same day of performing OGTT, A1C levels were also measured using an assay which was based on the latex immune-agglutination inhibition methodology. In order to establish a relationship between A1C and type 2 diabetes pathogenesis the cell function and insulin sensitivity was checked based on the following index- The Insulinogenic Index The whole body insulin sensitivity index The disposition index. Repetition of the tests was performed after a period of 2 years with 218 samples. Results: Depending on the observations, the samples were classified based on the A1C category- Samples with normal glucose tolerance- 77% (A1C 5.7%) At risk of diabetes- 21% (A1C: 5.7- 6.4%) Sample with diabetes- 1% (A1C 6.5%) In case of diabetes category- Pre-diabetes- 47% Type 2 diabetes- 62% The threshold that was selected in order to identify type 2 diabetes was A1C 5.8% with a sensitivity of 67.7% and specificity of 87.64%. Discussion: From the results, the authors have found that A1C of 6.5% use would not clearly detect the presence of type-2 diabetes or pre diabetes. According to the authors, the A1C could be applied in order to detect type-2 diabetes along with 2-h glucose and fasting as a clinical tool but it cannot be recommended to detect pre-diabetes in case of children and adolescents. Other studies carried out in adults had shown that A1C could be used in making predictions regarding type-2 diabetes even in persons without the disease (Kleber, 2010). But concerns have been raised regarding the applicability of A1C for detecting type-2 diabetes in pregnant women and aged persons (Tuomilehto, 2011). Again the use of A1C is associated with the risk of over diagnosis in patients with anaemia and with rapid glycosylation (Yang, 2010). Overall, the authors have concluded that an A1C of 6.5% as suggested by the American Diabetes Association underestimates the issue in case of the diabetes and pre-diabetes children and adolescents with obesity. However the low specificity and sensitivity indicate that A1C is a poor diagnostic tool regarding the diagnosis of pre- diabetes and diabetes in adolescents and children with obesity. Conclusion: With the increasing rate of diabetes in children and adolescents proper diagnostics tools are needed in order to detect the disorder in the children as well as to detect the children who are at risk of developing the metabolic disorder. Again proper evaluation of the tools regarding their applicability is also very important. So, in this context, the study carried out by the authors is very relevant. References: Bertalan, R., Gregory, J. (2011). Detecting diabetes complications in children.Practical Diabetes,28(8), 352-357a. doi:10.1002/pdi.1634 Kidshealth.org,. (2015).Type 1 Diabetes: What Is It?. Retrieved 21 May 2015, from https://kidshealth.org/parent/diabetes_center/diabetes_basics/type1.html Kleber, M. (2010). Risk factors for impaired glucose tolerance in obese children and adolescents.WJD,1(4), 129. doi:10.4239/wjd.v1.i4.129 Nowicka, P., Santoro, N., Liu, H., Lartaud, D., Shaw, M., Goldberg, R. et al. (2011). Utility of Hemoglobin A1c for Diagnosing Prediabetes and Diabetes in Obese Children and Adolescents.Diabetes Care,34(6), 1306-1311. doi:10.2337/dc10-1984 Tuomilehto, J. (2011). A1C as the method for diagnosing diabetes how wise is the choice?.Primary Care Diabetes,5(3), 149-150. doi:10.1016/j.pcd.2011.07.005 Yang, W. (2010). Diagnosing diabetes using glycated haemoglobin A1c.BMJ,340(may17 2), c2262-c2262. doi:10.1136/bmj.c2262