Performance Measurement and Decentralization †MyAssignmenthelp.com

Question: Discuss about the Performance Measurement and Decentralization. Answer: Introduction Decentralization essentially refers to the process of delegating the authority mostly related to decision making processes that are not possible by a single individual to execute. This means that in a large scale organization the complexity of the operations performed and the diversity of the projects undertaken demand effective decision making in the processes associated with them. These decisions can be categorized into certain domains like strategic decisions, decisions related to management and decisions regarding control. Now it is not possible for a single individual to take accurate decision in regards to such a vast area of operations, therefore the senior level management delegates the decision making process to his subordinates, this is known as decentralization. A particular official who is positioned at the higher level of the hierarchy of authority may not be always available to take decisions therefore the task may be delegated to the employees at the middle or lower le vel. However in order to ensure that the employees do take decisions that are in the interests of the company and not in accordance to their own personal interests, suitable and apt performance measures should be established in the organization (https://www.accaglobal.com, 2017). Literature review:Measuring performance in managerial accounting level Decentralization is carried out in all organizations irrespective of the size of the organization. But in order to measure the effectiveness of the decentralization carried out in the organization, performance measures have been introduced. Performance measures can be of two types namely financial measures and non financial measures. Financial measures are those which produce results that can be measured quantifiably like financial performance. Non financial measures are the measures that deal with the qualitative results of the firm like innovation and resource utilization of the firm. In this particular study the discussion focuses upon the techniques of measuring performance inmanagerial accounting level that is financial performance measures ("Measure your financial performance", 2017). The financial performance measures are utilized for gauging the performance of the organization. Specific measures for evaluating the performance in managerialaccounting are: Quality Cost the extent to which the cost of quality to be utilized in the organization, is measured by comparing the actual cost with the budgeted cost. Variances variances are another effective measure of performance that is calculated by comparing the standard absorbed cost with the actual expenses incurred by the organization. Cashflow cashflows are the perfect performance measurement tool in respect to managerial accounting. A particular cashflow aims to measure the cash flowing in and out of the business. Cashflows are a mandatory component of the financial statements prepared by an entity and tend to provide accurate forecasts regarding the business. Working Capital the amount of working capital that is undertaken by the company also acts as an efficient performance measurement tool. There are several other tools that aim to measure the performance at the managerialaccounting level but individually these tools do not prove to be effective therefore certain systems have been developed in order to simplify the task of performance measurement (Franco-Santos, Lucianetti, Bourne, 2012). The first performance management tool is the balanced scorecard system. The balanced scorecard system that constitute of certain methods of design and automation tools, which are essentially used the senior level management in order to keep track of the activities or decisions executed by employees and the subsequent results from such actions (Wu, 2012). Another popular performance measurement system is the Action-profit Linkage Model that aims to cover the four main components of performance that are the actions or operations undertaken by the company, delivered services or products, action by the customers and the economic impacts. Managers with the help of such a system are able to measure the performance and profitability of each and every action that is undertaken by the company (Mirela-Oana, 2012). Lastly the performance measurement system in managerial accounting is the performance prism. Performance prism essentially measures the performance of the firm based on the perspective of its stakeholders. The primary five facets of the performance prism are satisfaction obtained by the stakeholders; strategies to increase the stakeholder satisfaction; processes to be incorporated; capabilities required in order to establish the processes; contribution by the stakeholders ("The Performance Prism", 2017). Decentralization and its impact in managerial accounting activities Decentralization is adopted by each and every organization. This is because the increasing complexity of business and the involvement of the organization in a vast number of operations make the process of decentralization effective and necessary. Decentralized decision making impacts the performance of the organization in a positive way. The quality of the decisions that is taken by the employees in a decentralized unit is always higher than the quality of decision making that is taken in a centralized unit. This is because in a decentralized unit the decision is taken by an employee who is directly connected with the issue regarding which the decision has to be taken therefore the decision taken by him is often accurate and effective. In an organization that has incorporated effective decentralization the chances of occurrence of errors in the financial statements are low. This is because the lower level employees who are delegated with the responsibility of preparation of the finan cial statements are directly related with decision making processes and do their work with increased motivation and focus. Thus decentralization positively impacts the managerial accounting activities Managerial accounting activities essentially refer to the preparation of the financial statements and other activities that depict the financial performance of an organization along with the preparation of the accounting statements revealing the liquidity position of business and other indicators of the financial condition of the organization. Decentralization if implemented in an organization will ease the entire process of managerial accounting. This is because the preparation of the financial statements require recording of data or information from different stakeholders of business. Now these activities are carried out at the lower levels of management and often executed by employees at the base level of the hierarchy of authority. Decentralization enables such an employee to take effective decision in the preparation of the financial statements as he is in direct connection to the area of action. Thus effective decentralization results in an accurate managerial accounting proces s of an organization (Ecker, van Triest Williams, 2013). Advantages of decentralization on measuring performance Decentralization saves the chief executives from being burdened by the responsibility of taking routine decisions. The time that decentralization saves for these executives can be spent on more important topics such as diversification of products or developing a cheaper production process, product innovation and initiating investment in new projects. Decentralization facilitates effective supervision and control. This is because the senior level management having released from the rigorous task of decision making, have enough time to monitor and assess the activities and operations carried out by his subordinates. Decentralization enables an organization to take accurate and contextual decisions due to the fact that the individual or employee delegated with the particular authority is nearest to the place of action. This allows him to be well aware of the real situation and thus take a decision that is perfectly suitable (Alonso, Clifton Daz-Fuentes, 2015). Disadvantages of decentralization on measuring performance The process of decentralization also comes with certain demerits. For instance decentralization often hampers the process of cooperation and coordination among the various units of the organization. This is because different units react differently to a particular situation thus hampering effective coordination. Decentralization for small scale firms are not recommended as it involves greater amounts of operating costs. Decentralization may also lead to decision making by employees in regards to satisfy their own personal interests rather than the interest of the organization (Alonso, Clifton Daz-Fuentes, 2015). Discussion Decentralization though has certain demerits but with the implementation of effective performance measures can prove to be a major contributing factor in increasing the profitability of the organization. Decentralization without performance measurement system is incomplete and also ineffective. Moreover the process of delegation of authority can only be a success when the effect of such an action can be measured. For instance an individual working in a bank with decentralized process in loans approval, accounts opening, budgeting, managing cost and all operations activities if shifted to a centralized process will surely affect the entire structure of business in the bank. The process of decision making may deteriorate the quality of the decision taken along with delay in the entire process of decision making. This is because a centralized decision making process does not involve direct connection with the place of action, thus disallowing the executive to make realistic and quick decision. The cost of operation may also increase as individuals with specific skill and experience may be appointed for the purpose of decision making. The managerial accounting function may also be affected negatively due to a centralized decision making system. This is because the senior level management would not have much time to monitor their subordinates thus increasing the chances of errors and fraud in the accounting statements of the bank. A single individual delegated with the task of decision making regarding loan approval, account opening, budgeting and managing cost also aggravate the chances of error on the part of the individual as he cannot be in touch with all these sectors at the same time thus he has to take decision n the basis of assumption and experience (Beretta Prete, 2012). However a centralized decision making system may establish the lost coordination among the different units of the bank and increase the dependence of the employees over the management of the bank. Best method to do research methodology The research methods will enable us to gather the data needed to answer as response in the research questions in target group. Survey method is the best quantitative method that includes asking people to fill up responses about budgeting, costs and managerial accounting. First, we have to consider a focus group in which interview process is to be conducted. This is the best method to work out a research methodology. We mainly ask two types of questions: open-ended questions and closed-ended questions. The responses of interviewee are tabulated in the excel sheet. Target participants The target participants are the intended audience or sample of whole population of predetermined market. The target participants are commonly formed according to the similarity or variability as required. Target population in research process indicates the entire group of individuals or objects to which researchers are interested in generalizing the interpretations. Interviews or focus groups include conversation to people to find out their views and experiences. Generally, focus groups have 6 to 10 people. The target population is restricted to exclude population members and questions should be relevant to the interview process. Here, the representatives from employees, managers, educated customers and senior officials are able to make a proper target group. Analytical Process of Data Data analysis is the method of systematically applied statistical and logical techniques to describe and illustrate, summarize and interpret. Finally, after evaluating the data, researchers generally analyze for patterns in observations through the entire data collection phase. The data could be majorly of two types. These are quantitative (numeric) and qualitative (categorical such as ordinal, cardinal). We should put the data in nominal, ordinal, interval or ratio scale. (Yin, Yang Karimi, 2012). The first step is to impose a research question.The second step is to consider the measuring process. Reliability and validity of the measures are to be tested. The accounting and costing data have mainly two types of measures such as achievement measures and improvement measures. The third step is collect data according to the responses of questionnaire required for our study. We have to set up the survey system and survey design software according to the sample size formula and calculator. We then measured the descriptive statistics and central tendency of the subject matter. Measures of variance indicate the data around the center. Besides, correlation and regression of different variables were undertaken into consideration. We could use different software packages such as Minitab, SAS, SPSS, MS Excel and R. After analyzing the data, we tested the hypotheses to determine the probability that that a given hypothesis is true or false. From pre assigned consideration, we assume null or alternative hypotheses and decide whether accept or reject the null hypothesis at certain confidence interval. Collection of Data The collection of data depends on four degrees such as degree of structure, degree of quantifiability, degree of obtrusiveness and degrees of objectivity. We can collect primary data or secondary data. The communication between respondents and interviewer helps to generate true responses. Collection of secondary data is easy to process but sometimes may bay unsuitable. We must keep the data collection process under control. The interview method is proper for getting information. The interview could be conducted in two ways such as personal interview (face-to-face) and structured interview (non-flexibility of face-to-face). We are eager to tale personal interview because of getting the information of greater strength, flexibility of restructuring, low amount of non-response, more control and more personal information. Interviewer could gather supplementary information about respondents personal characteristics and environment that has value in interpreting outcomes. We can take it group wise too. Their thought processes in terms of responses are necessary for the welfare of bank in terms of decentralization of accounting management (Weigold, Weigold Russell, 2013). Recommendations Decentralization essentially refers to the process of handling over the responsibility of the decision making processes to the concerned group or individual who is directly related or connected with the action regarding which the particular decision has to be taken. Decentralization in managerial accounting can be very effective if implemented accurately. The best practice to implement decentralization or to develop a decentralized organization is that the particular responsibility of delegating the authority of decision making should be done by a senior level officer after proper scrutiny of the workings inside an organization. To be more precise the decentralization without proper research and analysis may prove to be a wastage of resources. Therefore it is best recommended to assign a particular team that may deal with the entire process of decentralization and result in effective execution of the operations of the entity. Secondly the structure of the decentralized system should be such that it involves performance measurement tools in order to measure the effectiveness of the implemented decentralization process. Conclusion Therefore as it can be concluded from the above study a decentralized organization is much more effective than a centralized organization. This means that decentralization does lead to accurate decision making and thus initiate proper functioning of an organization. The managers of a particular entity implementing decentralization in the organization should be vigilant of the decisions that is taken by the employees and should also implement performance measures in order to measure the effectiveness of the implemented processes. Decentralization as can be understood from the above study, also is effective in facilitating managerial accounting. Thus as a matter of fact decentralization should be adopted by more and more organizations. Summary The findings of the particular study have provided a clear understanding of the concept of decentralization in an organization especially in banks. Decentralization fundamentally refers to the process of delegation of authority to employees or units that are in direct connection with the operations undertaken by a particular organization and therefore will be able to take effective and wise decisions regarding the operations. Decentralization in banks with regard to handling operations such as cost management, account opening and approval of loans is an essential requirement for ensuring effective degree of operation by the bank. However, decentralization without the implementation of effective performance measurement tools is meaningless. As mentioned in the study multiple systems have been developed in order to measure performance in managerial accounting level. These are namely the balanced scorecard system, action profit linkage model and the performance prism. Therefore, it is c lear that decentralization and performance measurement are the two facets of the same coin. Though decentralization has certain demerits, as it is not suitable for small-scale firms and hamper the process of coordination among different units of the organization, the merits of the decision making process overcast these disadvantages. Therefore, decentralization should be adopted by each organization. References Alonso, J. M., Clifton, J., Daz-Fuentes, D. (2015). Did new public management matter? An empirical analysis of the outsourcing and decentralization effects on public sector size. Public Management Review, 17(5), 643-660. Beretta, E., Prete, S. D. (2012). Bank acquisitions and decentralization choices. Economic Notes, 41(1?2), 27-57. Ecker, B., van Triest, S., Williams, C. (2013). Management control and the decentralization of RD. Journal of Management, 39(4), 906-927. Franco-Santos, M., Lucianetti, L., Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management accounting research, 23(2), 79-119. https://www.accaglobal.com, A. (2017). Decentralisation and the need for performance measurement | ACCA Qualification | Students | ACCA Global. Accaglobal.com. Retrieved 6 November 2017, from https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/performance-measurement.html Measure your financial performance. (2017). nibusinessinfo.co.uk. Retrieved 6 November 2017, from https://www.nibusinessinfo.co.uk/content/measure-your-financial-performance Mirela-Oana, P. (2012). PERFORMANCE EVALUATION: LITERATURE REVIEW AND TIME EVOLUTION. THE ANNALS OF THE UNIVERSITY OF ORADEA, 753. The Performance Prism. (2017). CGMA. Retrieved 6 November 2017, from https://www.cgma.org/resources/tools/essential-tools/performance-prism.html Weigold, A., Weigold, I. K., Russell, E. J. (2013). Examination of the equivalence of self-report survey-based paper-and-pencil and internet data collection methods. Psychological methods, 18(1), 53. Wu, H. Y. (2012). Constructing a strategy map for banking institutions with key performance indicators of the balanced scorecard. Evaluation and Program Planning, 35(3), 303-320. Yin, S., Yang, X., Karimi, H. R. (2012). Data-driven adaptive observer for fault diagnosis. Mathematical Problems in Engineering, 2012.

Informative Essay Topics For Kids

Informative Essay Topics For KidsHere are some informative essay topics for kids that are sure to help your child learn a thing or two. They are all based on topics that are relatively simple and yet very important, which is the reason they can be adapted to any child's needs.Music education is quite a buzz word these days, especially with today's school children, but there's a lot of truth in it. In general, learning to play instruments is a great way to help children discover more about music as well as their own personal interests. This also helps them develop creativity skills and encourage the development of their own voice and instrumentation.Something else that is an ideal way to teach children about music is by introducing them to it through video games. Learning about music and gaming together is a great way to start. What's great about this method is that it can actually help to promote musical skills for kids who are interested in music, as it does all of this without the kids having to sit through musical lessons that might be confusing or boring.Drawing is another great way to teach your little ones a thing or two about art. The best way to begin this kind of education is to go out and purchase a basic drawing program, and let your child get started right away. You can help your child learn good techniques and learn a few tricks to help him become better at drawing, which will ultimately make the drawings he creates much more impressive.When it comes to teaching your child how to write essays, there are a number of informative essay topics for kids that are based on words and facts. This is perhaps the easiest way to teach a child grammar, especially when you want them to continue on in their education. It's not the most expensive or the hardest way to do it, and it doesn't take up much time either.Teachers in elementary schools are increasingly turning to creative writing lessons to help kids overcome certain behavioral issues or problems that the y have. That's because creativity is a quality that everyone can develop, and there's no problem or disorder that can't be solved with just a little bit of creativity. That's why it's ideal to consider getting some creative writing lessons for kids in order to help your child learn and hone his creativity.There are a number of informative essay topics for kids that you can turn to, even though they might not be the best methods for you personally. They all tend to have some level of ability that they're based on, and you'll find that you're able to teach your child more about things that he could not otherwise understand. That's one of the most important things to remember about teaching your child skills like these.

Essay analysis and response “On Animal Farm” Essay Example

Essay analysis and response â€Å"On Animal Farm† Essay Name: Instructor: Course: Date: We will write a custom essay sample on Essay analysis and response â€Å"On Animal Farm† specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Essay analysis and response â€Å"On Animal Farm† specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Essay analysis and response â€Å"On Animal Farm† specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Essay analysis and response â€Å"On Animal Farm† Summary of the essay The essay On Animal Farm is an analysis done by Christopher Hitchens of the in-depth meaning of the book Animal Farm by George Orwell. Within the essay, the major theme being discussed is correlation between the fictional characters and events in the book and the Russian Revolution. It analyzes the usage of fictional animal characters in a confined environment where they rule themselves to the political occurrences in the Soviet Union and the larger Europe. The essay discusses the historical background of Animal Farm, the political ramifications that the book has on autocratic regimes, and the struggle for power between the bourgeoisie and the proletariat. The aspect of the Cold War and the East-West rivalry is also illustrated in the essay with a special reference to the Russian-British period of conflicts. The trend of the essay starts from the period of the Spanish Civil War: the adoption of Animal Farm as a cultural tool during the Cold War and the its modern relevance in the academic and political world (Hitchens line 23-9). Logical methods in the essay The review of Animal Farm in an essay by Christopher Hitchens introduces various logical concepts. Hitchens attempts to expose the logical methods that George Orwell used, for example, combining political and artistic ideas into a single entity. Hitchens mentions the outstanding theme of tyranny and other sub-themes like a high regard for satire in publications. According to Christopher Hitchens, the juvenile approach with the help of which Orwell tackled the controversial topics was a fallacy. It may be explained by the fact that George Orwell had no better way to address such political themes without jeopardizing his personal safety and that of other like-minded people and groups. In the essay, Hitchens identified the childish approach as a logical method used by George Orwell. In writing the book, Christopher Hitchens notes that most of the themes are expressed in very simple and straightforward methods. Hitchens notes the use of animals by George Orwell as the main characters. Most of the activities in the essay are also illustrated in a humorous way that may bring out Animal Farm as a comedy rather than a political satire. Instances of farm animals singing â€Å"Beasts of England† in front of a flag at full mast for Christopher qualify as a comic scene. However, he notes that this approach might have been a guise under which Orwell intended to slip the production through most of Europe as a children novel (Hitchens line 45-47). Christopher Hitchens notes the attention to detail as a method of developing a storyline that is highly relevant and exact. Christopher Hitchens compares the characters, major events, and outcomes in the novel Animal Farm to the historical happenings in Spain and the Soviet Union. Stalin is compared to Napoleon the, pig leader in the novel, as Stalin swayed the Russian Orthodox to his side, and he abolished the socialist anthem â€Å"The Internationale†, as it was conflicting with his new ties in Britain and America. Hitchens also notes the omission of Lenin from the works of Orwell. There are no fallacies committed in the logical comparison of the occurrences in the novel to the post-war Soviet Union under Stalin. The dates, major events, and the outcomes in the novel have a close resemblance with history in Russia (Orwell 34). The process of publishing the book is addressed by Christopher Hitchens in a logical manner. The rejection of the responsibility to print the book by most publishers stemmed from the fact that most were politically conservative and did not associate themselves with revolutionary activities. This was the reason for the decline by TS Elliot and Dial Press who had trivial reasons for their decline. Christopher Hitchens analyzes the reasons for the delayed publication of the book based on the conflictual East-West relationships. These two parties had created a conflictual environment that pitted the political and ideological ideas of capitalism and communism against each other. Therefore, democratic principles such as revolutions, equality and increased participation of the citizens in the governance process were not encouraged, as they displayed the Westernization of the Soviet Union. Christopher Hitchens narrates of the reason that Elliot had rejected the request to publish Animal Farm was that it was too â€Å"Trotskyite†. Christopher Hitchens describes the logical spread of the idea of revolution through the works of George Orwell with most of Easter Europe and within the Soviet Union. The disinterest in the new form of communism that was perpetuated by Stalin was fast growing and the discovery of Animal Farm by Ukrainian and Polish socialists served to aggravate the situation. It was due to the fact that most people still considered themselves staunch Leftists who did not embrace the inclination to the right. Hitchens notes that Orwell predicted the break up between the East and the West that culminated in the Cold War. The novel Animal Farm was transformed into a political tool that was used to promote propaganda in the society and the education system within the American right. For the communist states, the novel was banned from all learning institutions and other academic locations where its effect could be multiplied. At the end of his writing career, Hitchens notes that Orwell was labeled as a t raitor by the Russian regime owing to the use of his material by the West. In the essay On Animal Farm, Christopher Hitchens takes a logical approach in analyzing the changes that took place in the farm after the assumption of power by the pigs. The transformation of the original slogan that â€Å"All Animals Are Equal† to â€Å"Some Animals Are More Equal than Others† highlights this point by Hitchens. He illustrates the emergence of a new form of communism in Eastern Europe and Russia that contained a new class system that favored the ruling elite and disregarded the majority. Christopher Hitchens marks this political transformation as a moral in George Orwell’s story. Apart from illustrating this, Hitchens also brought out the modern relevance of the historical decisions to focus power on a group of ruling elite. The spread of class systems in the political arena spread to Asia where party leaders had comments that the economic prosperity would benefit some citizens more than others. The reaction that the societies in North Korea, Ch ina and Burma, where these books have never been published, will be similar to the Soviet Union under Trotsky’s influence. Christopher Hitchens brings out the logical interpretation of the whole novel as a channel through which societies can liberate themselves. Hitchens and Orwell illustrate Old Major sharing a dream with the other farm animals in which there exists a world â€Å"without masters† and where every beast was free. This notion of ancient liberty is also mentioned by Hitchens and George Orwell in the works of John Milton and other English Protestants. This perceived freedom and liberty of living life as one saw fit resonated within the minds of the readers of the Animal Farm with the effect of reminding them of the better days before the installation of communism by Stalin. The logical fallacy that exists in the idea of complete liberty as was illustrated by Christopher Hitchens is that there is no such idea as complete freedom and liberty. Logical response to equality The essay On Animal Farm by Christopher Hitchens attempts to analyze the themes and main content of the book by George Orwell. The phrase â€Å"All animals are equal but some are more equal than others† is perhaps the most popular in the book that best depicts the inequality that existed within the context in which the novel was written. The dystopian society as discussed by Christopher Hitchens represented Russia in the 1970 under the leadership of Stalin. The experimentation with different degrees of Marxism, communism, and socialism in Russia resulted in high levels of economic and social inequality. Socialists like Stalin support the creation of socialist states based on need for state-led development and political revolution. However, most of the leaders who take over through coercive means end up becoming dictators, as the institutions that grant power in one head are seldom amended. The interests of the proletariat are ignored in such countries, while the government eng ages in plunder, corruption, and mismanagement. It is possible to achieve an egalitarian society that treats all members equally and provides opportunities to everyone. Not only is the idea possible, but it has also been adopted in many developed states with a high level of success. The US democracy is one such example where equality exists primarily due to the state’s efforts at serving the needs of the citizens. The distribution and separation of power in the government ensures that everyone achieves a certain degree of equality. However, the relevance of the phrase â€Å"All animals are equal but some are more equal than others† in contemporary Europe is still vivid. The economic differences between developed societies and impoverished communities residing within one country illustrate the inequality that exists even in democratic republics. Similarly, within the liberal environment of the Manor Farm, a section of the animals enjoyed more preferences. Works Cited Hitchens, Christopher. â€Å"On Animal Farm†. Web. Accessed on 5 July 2012. http://aussgworldpolitics.wordpress.com/opinions/animal-farm-reviewed-by-christopher-hitchens/ Orwell, George. Animal Farm: 1984. Orlando: Harcourt, 2003. Web. Accessed on 5 July 2012. http://geniuscountry.googlecode.com/files/AnimalFarm.pdf

Their eyes were watching god Essays

Their eyes were watching god Essays Their eyes were watching god Paper Their eyes were watching god Paper Essay Topic: Their Eyes Were Watching God Hurst has a happy ending Weldon describes. Jeanie in the end reconciliations and reassess herself spiritually. When Janis?s final husband of this book dies she really gets love. All of what shes been through has really taught her what love really is. She says, Love is lack De sea. Its uh moving thing, but still and all, it takes its shape from De here it meets, and its different with every 191). Not that the ending is joyful and ecstatic but the ending is enlightening to Jeanie. An enlightening ending is an ending that may not leave you happy for the main character but it doesnt leave you with a bad taste in your mouth. Genies enlightenment about love and her life is something she will carry on for the rest of her life. Genies quest for true love satisfies her by the end of the book. There isnt any point in trying to search for true love because she already found it and it dies with Teacake. Genies hunger for love stretches across three long marriages. This can be compared to a super bowl team after they win the super bowl. The super bowl team is already the best in the world so whats the point in trying again? Jeanie has come through a huge moral development since the beginning. This is also one of the parts in Welders happy ending. At the beginning Jeanie believes that true love will appear after marriage and that it doesnt happen fore (thanks to her grandmother). Her second marriage was a different moral development, one that strengthened her to find a good man. The last marriage developed her into what true love is really about. This entire book boils down into a Weldon happy ending. It involves moral development, spiritual reassessment, and reconciliation.

Does the constitution of the united states prevent effective Essay

Does the constitution of the united states prevent effective government - Essay Example Carl Friedrich (1965) similarly defined constitution as a system of efficient, regularized restrictions upon government activities. From this point of view, the key attribute of a constitution is its statement of individual rights, particularly those held against the state. Definitely, a bill of rights at the present form parts of almost all written constitutions, the first Bill of Rights included the ten amendments quickly appended to the American Constitution in 1791, covering such liberties as freedom of religion, speech, the press, and the right of the people to bear arms (Lloyd 2006). The second and somewhat neglected role of constitutions is as power maps, defining the structure of government. Constitutions articulate the pathways of power, describing the procedures for making laws and reaching decisions. As Sartori (1994) wisely observes, the defining feature of a constitution is this provision of a frame of government. A constitution devoid of a declaration of rights is still a constitution, but a document lacking a power map is not a constitution. A constitution is therefore a form of political engineering, to be judged like any other construction by how well it survives the test of time. From this perspective, the United States version, still standing firm after more than 200 years, is a triumph. Procedures for amendment are an important component of the constitutional architecture. Most constitutions are rigid or in other words, entrenched, thus rendering them more acceptable to the various interests involved in their construction (Sartori 1994). A rigid constitution offers the general benefit, much prized by liberals, of predictability for those subject to it. An entrenched constitution also limits the damage should political opponents obtain power, for unless they can clear the amendment hurdle they too must abide by the values embedded in the settlement

Favorite Vacation Essay Example | Topics and Well Written Essays - 250 words

Favorite Vacation - Essay Example Adding to the exquisiteness, the resplendent festivities, cultural reaches and warm hearted people and the delicious cuisine that has its own uniqueness are more than good reasons to make this place a global destination. Right from the scenic beauty of the sunny beaches, to the rich flora and fauna that adds to the romantic essence of the medieval town, Goa has a value that only few other destinations have. The beaches there are no less sophisticated than any other European beaches and have various sports facilities that add to the vitality of your vacation. They include water scooter and water gliding. There are beaches with different names each of their own kind. Colva Beach is visited especially in the hot season. Chapora Beach is used for leisure while Baga Beach is another one that combines the beauty of sand and sea. And Anjuna Beach has beautiful palm trees painted in fluorescent where the full moon parties are often held. Places to check out in old Goa are the Churches of Fra ncis of Assisi and Church of St. Cajeta and the Church of Our Lady of the Rosary and Se Cathedral. The Capital City, Panjim also has beautiful squares and houses with tilted roofs, charming balconies and carved pillars. One of the best known bird sanctuaries of the India is also located in Goa. It is a must visit for anyone looking out for a refreshing vacation.

Role of Botanical Garden in Conservation of Environment

Role of Botanical Garden in Conservation of Environment With the destruction and over-exploitation of forests, many plants diversity and species have been affected and forced to face the extinction. As we know, plants are the crucial part of biodiversity in our planet as they can provide the aesthetic values, cultural and economic benefits to us. For example, plants can provide the sources of food, medicine, shelter and clothing to most of the organisms in the world. Besides, plants are also the key determinant to maintain the balance of environment and biodiversity and help our ecosystem to achieve the stability. Without plants, many wild animals will place in the danger of extinction condition due to the loss of habitats. Much more natural disasters will also be occurred if the devastation of forests actions are being continuously such as cutting down the plants in the huge quantity from time to time. From these perspectives, we can clearly know that plants are essential to support the biodiversity and help us to achieve the sustainable development. However, what is the significance does plant diversity have for humanity? How much does the loss of plant diversity matter in our biodiversity? What resources should we be committing to its conservation? One of the reason why these are such difficult questions the answer lies in the enormous uncertainty associated with the loss of biodiversity. Which party is the most involved in the destruction of our biodiversity such as over-exploitation of forests and directly causing the pollution, global warming and climatic change? The answer is human being because they tends to satisfy their individual greed and vanity to achieve their materialistically life. Some of them are not aware with the significance and importance to protect and conserve our natural sources such as plants in nature. This probably is due to the lack exposure of the importance and benefits of plants that bring to our life and helps to support the ecosystem in our world. To protect our plant diversity, hum an being must be the leader and involved themselves in the conservation action such as building up botanical gardens because botanical gardens can help much in the plant conservation. Botanical gardens can also increase the awareness and understanding of publics towards the species of plants by some of the education and research purposes. Significance of plant conservation In the food chain, plants are mostly the primary producers to provide the food sources to secondary and tertiary producers. Plants are also the backbone of life to support the natural biological system in the Earth. This is because plants not only can provide the habitat infrastructure for many ecosystems, but also as the sources to prevent erosion and stabilize the soil systems. However, most of the plant communities throughout the world are under threat and approximate to extinction level. By the investigation and estimation of scientists, there are more than one-third or at least 100 000 species of plants are under the threaten of extinction. What are the main threats that affect the extinction of plants diversity? This might be due to the destruction of habitat, over-collection of plant species and the invasive species. When a plant species loss the habitat, the whole ecosystem will be affected by the devastating influences, as other species also lose their food sources and habitats or shelters. Other than that, this may cause us to loss the natural resources to support our daily life because plants can be processed as the medicine, building materials and fuels. As a result, it is essential to carry out the plant conservation to support the development of livelihoods based on the sustainable uses of plants and as the promoter to advocate the understanding and sharing of the benefits and functions of plants. Plant conservation can also help to strengthen the measurement in controlling the unsustainable uses of plant resources. In fact, plant conservation can be considered as a section of biological conservation because it focus on the conservation of the whole ecosystems and biodiversity to achieve the sustainable development. Plant conservation can enhance the long-term preservation, restoration and management of plant diversity and communities with the associated ecosystems and habitats. For instance, implement the in-situ and ex-situ conservation in which in-situ involved in the more natural and controlled environments whereas ex-situ mostly involved in the country of origin and only be applied when necessary. Furthermore, plant conservation plays the vital role to encourage the conservation of native plant habitats in every local community. For instance, plant conservation get involved with the native plant groups such as botanical gardens, zoo, garden clubs and national parks. Education institutes and centers can also advocate and encourage the plant conservation program in their curricula to increase the awareness among their students. This is because plant conservation need the cooperation from every people protect the threatened plant diversity and communities. Moreover, plants are crucial to us because it supports the functioning of every ecosystems and provides us with many direct advantages. Hence, it is necessary for us to aware the plants that are endangered to the extinction because plants are sustainably utilized and preserved for our future generations. If we need the long-term plant conservation of our natural resources, the sustainability utilization of plant and the sustainable living are necessary in general. However, in the contemporary day, we do not properly value the benefits of our natural resources to bring to us. Unfortunately, our activities tend to degrade and deplete them, even though they are essential for human-kinds survival and well-being. Additionally, plant conservation is important because extinction may occur anytime if there are the destruction of forests or without any care or preservation from human being. Plant conservation can also refer to the protection of our biodiversity from being endangered because plants can be the foundation of providing the advantages to biodiversity. The loss of plants can affect our water supply and atmosphere because plants possess the mutualism relationships between each others. Plants not only assemble the huge component of global biodiversity which approximately 320 000 species in the world, but also as the supplier to provide the major nutrient sources to food webs and provide the shelters to animals. As a result, it is crucial to promote the significance and importance of plant conservation to publics. Due to this, the government, NGO, communication, research and education centers are very important to increase the understanding, awareness and consciousness of publics. For instance, government can collaborate with the private sector and NGO to maximize the potential action and synergies to support the plant conservation. Oppositely, communication, research and education centers can cooperate with other related organizations to improve the human resources, financial support and the physical and technological infrastructure as the efforts for the plant conservation. Importance of botanical gardens Botanical gardens are the parks that consist a wide variety of plants that labeled with their botanical name. Different type of botanical gardens contain different varieties of plants. For example, some of the botanical gardens mainly consist of the plants from some specific parts in the world like tropical plants and some might take form of a green house while some of the botanical gardens or parks emphasized on the different varieties of plants such as herbs, cactus and flowering plants. Botanical gardens are mostly run by a management of universities and scientific research organizations to investigate the varieties of different plants with their unique characteristics to undergo their research experiment or project that involve with the plant taxonomy.ÂÂ   In other words, botanical garden is one of the ex-situ conservation because it involved the components of biological diversity outside their natural habitats. Ex-situ conservation is the process of protecting an endangered species of plant or animal by removing part of the population from a threatened habitat and placing it in a new location, which may be a wild area or within the care of humans. Therefore, it is undoubtedly that botanical gardens have the function to preserve the endangered plant species and to sustain our environment. The main purpose that setting up the botanical gardens is to increase publics knowledge and appreciation of plant based on the significance and conservation of plants through locally and globally and also for the ongoing benefit and enjoyment of the community. Botanical gardens also can provide visitors with an exceptional range of cultural, recreational, educational and scientific facilities which improve peoples enjoyment and understanding of the plant world. Therefore, botanical gardens is used to demonstrate their relevance characteristics and values to our society. Nowadays, botanical gardens not only as the recreational and cultural purposes, but also possess a mix of all purposes behind their incorporation ranging from economic to research as a response to the interests of horticulture and botany. As the research purposes, botanical gardens can provide the real teaching materials: plants which cannot find their whole plant body in the laboratory. This is the good exposure to students to the morphology and characteristics of the different species of plants. Botanical gardens also can display the plant diversity in form and use in a particular regions. For example, which plants grown within their particular families and which plants grown for their rarity or seed. Botanical gardens also consist of timber trees that are crucial for the research and development of the uses. Other than that, botanical gardens can play the vital role to the climatic change due to their biological functions. Due to this, some related organizations can carry up some education programs because botanical gardens can strive the change of human behavior whereas their horticultural and botanical expertise will be essential in helping ecosystems to adapt to changing conditions. Botanical gardens not only treasured for their aesthetic beauty, but can help to preserve the health and well-being of planets because plants can helps to release oxygen into the atmosphere and provide the sources of food and medicines. However, the benefits for society which accrue from their economic potential may act as an incentive to over-exploit plant resources, a situation which could threaten our health, food security, economy and environment. As a example, the biggest botanical garden in Malaysia has covered an area over 92 hectares. The park is divided into three sections which are ornamental plants, flowering plants and preservation or research purposes. The garden currently has more than 700 species of flowering plants, local plants as well as plants from the Asia-Pacific and Africa regions. This botanical garden has also set up a research center with its multi-purpose collection to promote and investigate the plant conservation and sustainable use of biological plant diversity. This research center also helps to advocate the world of plants for human benefits as well as fir its own intrinsic worth. As a summary, botanical garden is a place or garden for the culture of plants collected for the scientific and educational purposes. It contains a wide variety of plants including a herbarium, the greenhouses and the research laboratory. Botanical gardens also perform the diversified functions such as the experimentation in plant breeding and hybridization and also the collection and cultivation of plants from all parts of the world. Besides, botanical gardens also essential to helps our biodiversity to achieve the sustainable development. Roles and relationships of botanical gardens in plant conservation Most of people do not aware with the roles of botanical gardens that can bring to the plant conservation. Normally, they just think that a botanical gardens often has the high recreational value, but neglected the research purposes within it. Conventionally, botanical gardens have worked in a broad range of concerns which including the reforestation, plant exploration, the establishment of nature preserves, agricultural research, publishing, and original research in botany. However, the plant conservation and education are the main concern of the function of botanical gardens in today society. Botanical gardens should play the important role in the exploration and search for promising plants, in the recognition and conservation of species in danger of extinction, and in the establishment of reserves and protected areas. Botanical gardens can provide many benefits to sustain our environment and have the closely relationships with the plant conservation. There are several steps for research center of botanical gardens to implement the plant conservation. Firstly, botanical gardens can provide the new plants of economic importance to society, including ornamentals, medicinal, trees for reforestation, plants for industry, fruits, and cash crops. Next, some plants are collected for the study of adaptability, growth, and also the economic and genetic characteristics. After that, the workers of botanical gardens will disseminate the cultural and scientific information about plants to the general public in order to increase the awareness and consciousness of public towards the plant conservation. Finally, researchers in botanical gardens will collect and maintain the endangered and rare plants in the ecosystem and investigate the methods of plant conservation in a natural habitats. How to say botanical gardens are closely related the plant conservation to sustain our biodiversity and ecosystem? Actually, botanical gardens can help to maintain the genetic diversity of plants that cannot easily be preserved as frozen seeds, or in tissue culture. Seeds of many tropical fruit and timber trees do not remain viable long, or survive freezing. Tissue culture techniques do not work, or havent been developed yet for some plants. Due to this point, botanical gardens are crucial for the conservation of recalcitrant plants which must be preserved as living specimens. Other than that, botanical gardens can contribute to the future of agricultural productivity through the plant conservation and the distribution of the many promising but underutilized food, medicinal, industrial crops, and wild relatives of crops, which are used in plant breeding to impart resistance to drought, pest and diseases and to adapt crops to other adverse environmental conditions. How do botanical gardens support the plant conservation? What are the roles that played by botanical gardens in plant conservation? In fact, botanical gardens support plant conservation in a variety methods. Botanical gardens play the important roles in plant conservation as they possess collectively accumulated centuries of resources and expertise. Many of these activities are contribute to ex-situ conservation, but botanical gardens also play the important role in in-situ conservation such as involving the education and research and development in plant conservation. Botanical gardens maintain the living collections of plants ex-situ, often displaying plant species under various groupings, to maintain a living store of genetic diversity that can support many activities in plant conservation and research and development activities. The first role of botanical gardens in plant conservation is the horticulture and cultivation functions towards the plants. This is because botanical gardens allows the better growth of the endangered plant species with the presence of these functions. With the better growth of plant, our environment also can become better because plants helps to absorb the carbon dioxide when undergo photosynthesis process. This role of botanical gardens can also maintain the plant conservation of genetic diversity ex-situ but in the other way, they also allows plants to be used in restoration and rehabilitation of degraded habitats in-situ. Therefore, we can say that the powerful resources for plant conservation are the botanical gardens research expertise in plant science and horticulture. Next, botanical gardens may implement the research and development (RD) into plant taxonomy and genetics, useful plant properties, efficient seed banking methods, phytochemistry, plant translocation and many more botanical areas that support plant utilization and plant conservation. Due to the increasing of human activity and the climatic change that causing the imbalance of ecosystem and biodiversity, research and development group of botanical gardens is important to carry out the projects that useful for the plant conservation. For example, RD team can implement the experiments to investigate how plants can withstand the degraded and changing environments. After that, apply the best solution for the plant conservation to improve the sustainable development to our society. In addition, botanical gardens possess the capability to store the seeds or germplasm of plants for future use, research and propagation. This role of botanical gardens is known as the seed banking which is another ex-situ plant conservation that helps to maintain the species of plant and reduce the chance of facing extinction. Seeds must be carefully collected and stored to ensure maximum genetic diversity is retained. To determine the best way of storing the different seeds, much more research and development activities and projects need to be carried out. Hence, we can state that botanical gardens are useful to promote plant conservation and recovery of endangered species of plant. Moreover, the development of education is important for botanical gardens to promote and implement the activities to plant conservation. This is because education is the historic strength of botanical gardens which allowing them to communicate the importance and significance of conserving plants to a more diverse audience. Through the educational resources, the plant conservation and biodiversity education efforts can be improved because these educational resources can help to educate publics about the importance of plant conservation by demonstrating the ways it might be achieved. Furthermore, botanical gardens can be the linkage to connect the plants with the well-being of human being. This role of botanical gardens directly aid to conserve the indigenous and local knowledge towards the plant conservation. Other than that, this linkage also encourages the sustainable use of plant resources for the benefit of all, as part of sustainable development. Additionally, botanical gardens also serves as the link between botanical research and public awareness of the significance and importance of plant conservation. There are over 100 million people a year visit the botanical gardens throughout the world. This is because botanical gardens provide a convenient visual image of the beauty and value of plants. Botanical gardens and other areas which native plants are preserved and managed their natural setting which are commonly known as ex-situ conservation areas. Therefore, the awareness among publics towards the plant conservation can also be increased with the exposur e of botanical gardens to them.