The Great Depression

9. 04 The Great Depression A. Heading: * Address (imaginary) * City, State (imaginary) * Date (Month, Day, Year in the 1930s) B. Greeting: Dear ________: C. Body Your letter should focus on the following aspects of your life: * Paragraph 1: In the introduction to your letter, identify two causes of the Great Depression. Utilize the web sites in the Resource section. Explain how the Great Depression has affected you and your family. Use specific details from the web sites (For example, how did Black Tuesday affect your family or relatives? What is your standard of living? * Paragraph 2: a. Describe your family. Who are your brothers, sisters, relatives? What do your parents and relatives do for a living? b. Choose one of your relatives that has a job set up by FDR's New Deal. (For example, an uncle might be employed by the WPA). Choose a specific program within the New Deal—do not simply reference the New Deal in general. Describe the job with details. What is the purpose of th e organization? * Paragraph 3: c. Describe your school, classes, and teachers. Who are your friends? . Describe the town where you live. Who are your neighbors? Describe important celebrations, events, and people. Where do you like to hang out or play? * Paragraph 4: e. What is happening in the nation politically and economically? Look carefully at the date of your letter. Include specific details from the resources. f. What is happening in the nation's culture? Tell about music, radio programs, movies, sports. (Minimum of two specific details from the timeline according to the date of your letter. ) * Paragraph 5: a. What are your dreams for the future? b. What do you think the world will be like? c. How do you think the events of the Great Depression will affect you? | 76 Fort Street Johnston, West Virginia January 15, 1936 Dear Home Owner, My name is Frank Rollins and one day you will find this letter in my old house as part of a time capsule to be opened in the year 2007. It will hopefully help you and others understand what life is like for the people living through the tough economic times of today and hopefully will help you appreciate the many things that you may have. It will help you understand that standards of living can change very rapidly in times of economic turmoil and that what was once taken for granted can just as easily slip through your hands as if it wasn’t there. It will also hopefully help you understand just how quickly things change. Most importantly, I hope this letter helps you appreciate that the people in your lives are so much more important than the things. I am writing this letter as one final activity in this wonderful home where we have lived for 12 years. I am 33 years old, married to a beautiful woman, and we share 5 children between the ages of 5 and 11. We bought this house as our first home and thought that we would live here to raise all of our children. It is a wonderful neighborhood and the people here are friendly and kind. We have made friends that we will have for life and our children have too. Today is a very sad day for my entire family and for the friends that we have made. Unfortunately, we have to move because we can no longer afford to pay for the house that we treasure so much. Times are tough in this country and although we thought we would make it, things have changed. I was once the manager of the town’s bank and I made a very good living. We have been able to live in this affluent white collar neighborhood, be part of the country club and send our kids to private school where they were around other kids with the same standard of living. I worked hard to earn the wage that I did and I moved up the ladder in a meticulous manner so that I could maintain stability and growth. I wanted to provide my wife and children with the best that life has to offer and I was successful until October 29th, 1929, Black Tuesday. That was a day that changed my future and my destiny. It was the day that the stock market crashed and that people lost much of what they had. It was the day that caused panic for everyone, but bank managers in particular were in a predicament that was not too pleasant. Money just seemed to disappear and everyone blamed us. What they didn’t understand is that a bank is a business and somehow we had to pay our bills too. We had lent money and lent money and lent money and now, as people couldn’t pay it back, we were really in a pickle. It was a tough day followed by a rougher few years. I saw people’s houses be taken from them and people were just crushed. I was not able to help because the bank didn’t have any more money to lend. Roosevelt had placed a temporary close on banks to figure out who could legitimately stay open and who had to close for good. My bank stayed open for a while, but the time came 3 months ago when the doors had to close. You see, what happened is that people got really comfortable spending their money and other people’s money. Borrowing started, lots of borrowing, and people no longer lived with debt. It became a way of life. Then, people wanted more and more stuff. This was all in the 1920’s by the way when all of these new things were being manufactured and people were in awe of the new technology. As people bought it, more stuff was made until there was too much stuff on the store shelves. People had started to smarten up a little bit and they stopped buying. Production continued and the businesses were paying the price for that over production. When businesses have to pay, they cut costs somewhere else. In this case, it was in laborers. So people got laid off and were now out of work. The whole thing spiraled out of control and devastated the entire country. At the time, Hoover was our President and although he gets blamed for a lot of this stuff, it wasn’t really him who was to blame. He could have been more alert to what was happening I guess, but it was hard for anyone to see. He lost the election last year when Roosevelt was brought in with the promise of the New Deal. The New Deal is the promise for everything to be put back together financially in the country. It is the promise for jobs and for businesses to get back on their feet and for the country to become prosperous again. Will it work? It is hard to say becuae we are in the beginning phases of it. Roosevelt is definitely doing what he can to help the American people though. He has puts programs in place that are funded by the federal government that will insure that another Black Tuesday doesn’t happen. He has the FDIC which insures people’s banks deposits, the Works Progress Administration to offer jobs building new highways, the Social Security Administration to help people who are elderly or retired and about 12 other programs beyond that. They are all there to offer education, work and insurance that people’s money is safe. I think it will be several years before we know what will come of all of this but we will keep our fingers crossed that things get better. I will actually benefit from Roosevelt’s new deal as I begin my job as a highway builder next week. It will not provide the private school education that my kids are used to, or the continuation at the country club, but it would be unfair if it did. It is not the government’s job to provide me with anything but I am really happy that it will help me provide food to my family. Right now, every little bit helps. I look at this opportunity as a way to appreciate what I had and to look forward to gaining it back one day. I will do that as things get better and people get more in touch with the realities of what they have. It will be a while before banks are trusted and there are some people who still hold me personally accountable for their losses. That is the worst feeling in the world because I pride myself on honesty and integrity. The highway building will be a good respite and a way for me to get in better touch with what I will do in the future. My children will begin in the public school on Monday too. It will be the beginning of our new life with all kinds of changing happening next week. They will go to a one room school instead of a school where each grade is separated. Their teacher seems so nice though and I think they will benefit from their time learning together instead of apart. They will go from 8am til 12 pm and return home for lunch and to do their homework, chores and play. What my wife and I have stressed to them is how lucky we are to have each other, good health, and grandparents who have a home big enough for all of us to stay in. There are many less fortunate than us who don’t have a place to go and they don’t have food to put on their table. That is the ultimate tragedy really, isn’t it? We will still have a radio to listen to and we will continue to dance the way that we used to at night after listen to Roosevelt’s fireside chat. We dance in hope that the promises he is making will come true and we dance to celebrate life. Some nights we listen to the baseball games and root for Babe Ruth. He is the ultimate baseball of all time. We also read together so that our minds can keep growing and as a way to entertain ourselves. Sometimes we act out the stories in our family just for fun. One of my daughters has a flare for the dramatic and she loves to be an actress. She loved going to the movies when we could afford it, and I can’t wait to be able to take her again when times are a little better. The other kids like to play baseball in the yard with the kids in neighborhood, climbing trees and swimming at the country club. I suppose we will have to go to the river to swim for the time being and the new experience will be a great one for all of us. What I want you to know as you read this letter is that times are tough and in history, people should be aware of how tough times are for some people and how they got that way. I hope that you cherish the people in your life more than the things that you can have and that you make sensible choices when spending money that you have worked hard for. I believe that people should try to live without debt for the trivial things in life. Clothing, cars and things of that nature should be paid for without using someone else’s money. I understand that houses are very expensive and that in normal circumstances people must borrow money for them and that one expense is the only one that should leave you owing someone else money. There will temptations in life and pressures from others to spend money you don’t have, but I beg of you not to do it. I am giving up my home tomorrow and I am thankful the most for the wife and children. The things we have accumulated are only reminders of how I could have saved that money and been paying for my home right now. Be grateful for health and cherish the smiles that you see as people pass you by. Maybe one day, I will rebuy this old home of ours, and maybe it will be one of my grandkids who opens this time capsule letter. That would be the ultimate gift, but for now, I can only hope that the people who move in here enjoy it as much as we did and that they have good fortune and prosperity. And 70 years from now, in 2007, I hope that all of Roosevelt’s new programs have worked and that we, in the worst of financial times, have made it right for future generations. Change is not a bad thing, it lays the groundwork for new and better times. Best wishes to you and your family. I hope that you enjoy our home as much as we did. Sincerely, Frank Rollins The Great Depression 9. 04 The Great Depression A. Heading: * Address (imaginary) * City, State (imaginary) * Date (Month, Day, Year in the 1930s) B. Greeting: Dear ________: C. Body Your letter should focus on the following aspects of your life: * Paragraph 1: In the introduction to your letter, identify two causes of the Great Depression. Utilize the web sites in the Resource section. Explain how the Great Depression has affected you and your family. Use specific details from the web sites (For example, how did Black Tuesday affect your family or relatives? What is your standard of living? * Paragraph 2: a. Describe your family. Who are your brothers, sisters, relatives? What do your parents and relatives do for a living? b. Choose one of your relatives that has a job set up by FDR's New Deal. (For example, an uncle might be employed by the WPA). Choose a specific program within the New Deal—do not simply reference the New Deal in general. Describe the job with details. What is the purpose of th e organization? * Paragraph 3: c. Describe your school, classes, and teachers. Who are your friends? . Describe the town where you live. Who are your neighbors? Describe important celebrations, events, and people. Where do you like to hang out or play? * Paragraph 4: e. What is happening in the nation politically and economically? Look carefully at the date of your letter. Include specific details from the resources. f. What is happening in the nation's culture? Tell about music, radio programs, movies, sports. (Minimum of two specific details from the timeline according to the date of your letter. ) * Paragraph 5: a. What are your dreams for the future? b. What do you think the world will be like? c. How do you think the events of the Great Depression will affect you? | 76 Fort Street Johnston, West Virginia January 15, 1936 Dear Home Owner, My name is Frank Rollins and one day you will find this letter in my old house as part of a time capsule to be opened in the year 2007. It will hopefully help you and others understand what life is like for the people living through the tough economic times of today and hopefully will help you appreciate the many things that you may have. It will help you understand that standards of living can change very rapidly in times of economic turmoil and that what was once taken for granted can just as easily slip through your hands as if it wasn’t there. It will also hopefully help you understand just how quickly things change. Most importantly, I hope this letter helps you appreciate that the people in your lives are so much more important than the things. I am writing this letter as one final activity in this wonderful home where we have lived for 12 years. I am 33 years old, married to a beautiful woman, and we share 5 children between the ages of 5 and 11. We bought this house as our first home and thought that we would live here to raise all of our children. It is a wonderful neighborhood and the people here are friendly and kind. We have made friends that we will have for life and our children have too. Today is a very sad day for my entire family and for the friends that we have made. Unfortunately, we have to move because we can no longer afford to pay for the house that we treasure so much. Times are tough in this country and although we thought we would make it, things have changed. I was once the manager of the town’s bank and I made a very good living. We have been able to live in this affluent white collar neighborhood, be part of the country club and send our kids to private school where they were around other kids with the same standard of living. I worked hard to earn the wage that I did and I moved up the ladder in a meticulous manner so that I could maintain stability and growth. I wanted to provide my wife and children with the best that life has to offer and I was successful until October 29th, 1929, Black Tuesday. That was a day that changed my future and my destiny. It was the day that the stock market crashed and that people lost much of what they had. It was the day that caused panic for everyone, but bank managers in particular were in a predicament that was not too pleasant. Money just seemed to disappear and everyone blamed us. What they didn’t understand is that a bank is a business and somehow we had to pay our bills too. We had lent money and lent money and lent money and now, as people couldn’t pay it back, we were really in a pickle. It was a tough day followed by a rougher few years. I saw people’s houses be taken from them and people were just crushed. I was not able to help because the bank didn’t have any more money to lend. Roosevelt had placed a temporary close on banks to figure out who could legitimately stay open and who had to close for good. My bank stayed open for a while, but the time came 3 months ago when the doors had to close. You see, what happened is that people got really comfortable spending their money and other people’s money. Borrowing started, lots of borrowing, and people no longer lived with debt. It became a way of life. Then, people wanted more and more stuff. This was all in the 1920’s by the way when all of these new things were being manufactured and people were in awe of the new technology. As people bought it, more stuff was made until there was too much stuff on the store shelves. People had started to smarten up a little bit and they stopped buying. Production continued and the businesses were paying the price for that over production. When businesses have to pay, they cut costs somewhere else. In this case, it was in laborers. So people got laid off and were now out of work. The whole thing spiraled out of control and devastated the entire country. At the time, Hoover was our President and although he gets blamed for a lot of this stuff, it wasn’t really him who was to blame. He could have been more alert to what was happening I guess, but it was hard for anyone to see. He lost the election last year when Roosevelt was brought in with the promise of the New Deal. The New Deal is the promise for everything to be put back together financially in the country. It is the promise for jobs and for businesses to get back on their feet and for the country to become prosperous again. Will it work? It is hard to say becuae we are in the beginning phases of it. Roosevelt is definitely doing what he can to help the American people though. He has puts programs in place that are funded by the federal government that will insure that another Black Tuesday doesn’t happen. He has the FDIC which insures people’s banks deposits, the Works Progress Administration to offer jobs building new highways, the Social Security Administration to help people who are elderly or retired and about 12 other programs beyond that. They are all there to offer education, work and insurance that people’s money is safe. I think it will be several years before we know what will come of all of this but we will keep our fingers crossed that things get better. I will actually benefit from Roosevelt’s new deal as I begin my job as a highway builder next week. It will not provide the private school education that my kids are used to, or the continuation at the country club, but it would be unfair if it did. It is not the government’s job to provide me with anything but I am really happy that it will help me provide food to my family. Right now, every little bit helps. I look at this opportunity as a way to appreciate what I had and to look forward to gaining it back one day. I will do that as things get better and people get more in touch with the realities of what they have. It will be a while before banks are trusted and there are some people who still hold me personally accountable for their losses. That is the worst feeling in the world because I pride myself on honesty and integrity. The highway building will be a good respite and a way for me to get in better touch with what I will do in the future. My children will begin in the public school on Monday too. It will be the beginning of our new life with all kinds of changing happening next week. They will go to a one room school instead of a school where each grade is separated. Their teacher seems so nice though and I think they will benefit from their time learning together instead of apart. They will go from 8am til 12 pm and return home for lunch and to do their homework, chores and play. What my wife and I have stressed to them is how lucky we are to have each other, good health, and grandparents who have a home big enough for all of us to stay in. There are many less fortunate than us who don’t have a place to go and they don’t have food to put on their table. That is the ultimate tragedy really, isn’t it? We will still have a radio to listen to and we will continue to dance the way that we used to at night after listen to Roosevelt’s fireside chat. We dance in hope that the promises he is making will come true and we dance to celebrate life. Some nights we listen to the baseball games and root for Babe Ruth. He is the ultimate baseball of all time. We also read together so that our minds can keep growing and as a way to entertain ourselves. Sometimes we act out the stories in our family just for fun. One of my daughters has a flare for the dramatic and she loves to be an actress. She loved going to the movies when we could afford it, and I can’t wait to be able to take her again when times are a little better. The other kids like to play baseball in the yard with the kids in neighborhood, climbing trees and swimming at the country club. I suppose we will have to go to the river to swim for the time being and the new experience will be a great one for all of us. What I want you to know as you read this letter is that times are tough and in history, people should be aware of how tough times are for some people and how they got that way. I hope that you cherish the people in your life more than the things that you can have and that you make sensible choices when spending money that you have worked hard for. I believe that people should try to live without debt for the trivial things in life. Clothing, cars and things of that nature should be paid for without using someone else’s money. I understand that houses are very expensive and that in normal circumstances people must borrow money for them and that one expense is the only one that should leave you owing someone else money. There will temptations in life and pressures from others to spend money you don’t have, but I beg of you not to do it. I am giving up my home tomorrow and I am thankful the most for the wife and children. The things we have accumulated are only reminders of how I could have saved that money and been paying for my home right now. Be grateful for health and cherish the smiles that you see as people pass you by. Maybe one day, I will rebuy this old home of ours, and maybe it will be one of my grandkids who opens this time capsule letter. That would be the ultimate gift, but for now, I can only hope that the people who move in here enjoy it as much as we did and that they have good fortune and prosperity. And 70 years from now, in 2007, I hope that all of Roosevelt’s new programs have worked and that we, in the worst of financial times, have made it right for future generations. Change is not a bad thing, it lays the groundwork for new and better times. Best wishes to you and your family. I hope that you enjoy our home as much as we did. Sincerely, Frank Rollins The Great Depression The Great Depression was caused by not just one event, but by a combination of factors that led to the Great Depression. These included the stock market crash of 1929, the failures of nine thousand banks, drought conditions in the Mississippi valley, also known as the Great Dust Bowl, in 1930 and American economic policies with Europe, including the Smoot-Hawley Tariff in 1930, which reduces trade with Europe and contributed to an overall reduction in purchasing of durable goods. The stock market crash of 1929 was the event that sparked everything off. On September 3, 1929, the Dow Jones Industrial Average reached a high of 381.2, a record high at the time.At the end of the market day on Thursday, October 24, the market was at 299.5, this was a twenty one percent drop in just under two months. In November of the same year, the Dow Jones Industrial Average was at 199. By the time 1932 was over, the market had lost over ninety percent of its value. Banks, at the time, were also largely unregulated and often loaned out more money than they had on hand. Brokerage firms would lend out none dollars for every dollar, their investors had deposited. This was called buying on a margin. When the market failed, these loans were called in and the investors had no way to pay.This was worsened when many loans could not be collected on and depositors demanded their money back. There was no such thing as the FDIC back then, and the banks depositors lost their entire savings when a bank failed. The dollar was also decreasing in value while the debit people had stayed the same. This caused banks to decrease lending, which in turn, disrupted businesses, causing job losses as these businesses failed as well. It was a vicious cycle made worse by runs on the banks. Bank runs are when people rush to withdraw their money from banks for fear of losing it if the bank was in financial trouble. When people were unemployed and fearful of the banks, they tried to withdraw money that simply w as not there.The Decline in the Supply of MoneyAs we have discussed, a chain of events led to the great depression one of those was a decline in the money supply. The table below will help understand better the status of the money supply before and after the great depression years. (Watkins, 2013) M1= The sum of currency in circulation and the level of demand deposits M2- The sum of M1 plus time depositsThe Money Supply and Consumer Price Index (CPI) Before and During the Great Depression Years Demand Currency Consumer M2 M1 Deposits in circulation Price Index YEAR ($bill) ($bill) ($bill) ($bill) (1947-49 =100) 1926 43.7 26.2 22.2 4.891927 44.7 26.1 22.1 4.85 74.2 1928 46.4 26.4 22.5 4.80 73.3 1929 46.6 26.6 22.7 4.75 73.3 1930 45.7 25.8 22.0 4.52 71.4 1931 42.7 24.1 20.0 4.82 65.0 1932 36.1 21.1 16.2 5.70 58.4 1933 32.2 19.9 14.8 5.72 55.3 1934 34.4 21.9 17.2 5.37 57.2 1935 39.1 25.9 21.1 5.57 58.7 1936 43.5 29.6 24.3 6.24 59.3 1937 45.7 30.9 25.3 6.45 61.4 1938 45.5 30.5 25.0 6.46 60.3 1939 49.3 34.2 28.1 7.05 59.4 1940 55.2 39.7 32.0 7.85 59.9 1941 62.5 46.5 38.1 9.61 62.9 1942 71.2 55.4 43.8 12.38Political DebateDuring the Great Depression, the political parties had some heated debates between each other to try and solve the crisis. Essentially the debates among parties during the great depression are not unlike the fiscal debates that have gone on since the parties’ inception. Fiscally conservative and liberal parties both have good points and have both been proven successful in the pas t. The problem is that both theories have also shown examples of failure. FDR originally took a fiscally conservative approach during the recession but soon adopted a new strategy.In April 1938 he took advice from Harry Hopkins and other advisers who believed that government spending on  relief and public works would revive the economy, even if it produced larger deficits. The idea was that the depression was the product of under-consumption and that giving consumers more money (â€Å"priming the pump†) would stimulate consumer spending and fix the economy’s recession. FDR asked Congress for a $5 billion relief program, which passed in the spring and summer of 1938. But it didn’t really have an effect because although this was an aggressive approach to the recession, it was still too conservative. The amount of $5 billion was too little to provide the necessary stimulus.

Issue of Problem Facing the Welfare

Perhaps no other child-serving systems encounter a higher percentage of children with a trauma history than the child welfare system. Almost by definition, children served by child welfare have experienced at least one major traumatic event, and many have long and complex trauma histories. Children in the child welfare system, especially those in foster care, have a higher prevalence of mental health problems than the general population. Abuse and neglect often occur with concurrent exposure to domestic violence, substance abuse, and community violence.These children also often face the additional stressors of removal from the home, multiple placements in out-of-home care (foster homes, shelters, group homes, residential treatment facilities, kinship placements), and different schools and peer groups. Research shows that exposure to trauma can increase the risk of experiencing multiple types of trauma, known as polyvictimization or complex trauma, with increased likelihood of adverse traumatic symptoms. CWLA is committed to ensuring that children and their families are provided with effective trauma-informed services that lead to their optimal well-being.In the winter of 2012, CWLA will devote a special issue of its journal, Child Welfare, to addressing the effect of child traumatic stress on children, families, operations, and staff within child welfare. Of particular interest are articles that address the following: Trauma-informed, evidence-based innovative practice and policy across the spectrum of child welfare services including prevention of child abuse and neglect, family preservation and support, child and family protection, placement, and permanency services Trauma-informed, evidenced-based mental health practice within the child welfare system (e. g. screening, assessment, and treatment) Trauma and evidence-informed strategies and practices that improve the social and emotional well-being for children involved or at risk of involvement with child wel fare who experience trauma and/or exhibit trauma symptoms Culturally responsive models for youth, family, and community engagement in developing trauma-informed child welfare practice, policy, and systemic improvement Prevalence and impact of secondary traumatic stress on child welfare staff and evidence-based interventions indicated for secondary traumatic stress Role of cultural issues and cultural competency on developing trauma-informed child welfare ractice, policy, and systemic improvement Data collection, empirical investigation, and evaluation of the effects of identification, referral, and treatment on the safety, permanency, and well-being outcomes of children exposed to traumatic stress involved with the child welfare system Effective cross-system collaborations between child welfare, education, mental health, and juvenile justice systems in identifying and addressing the impact of trauma on children and families served by multiple systems While there are many promising p ractices emerging regarding the response of child welfare to address child traumatic stress, there is a need to document and share knowledge and experiences more broadly. CWLA is soliciting manuscripts that document and build on these experiences. Research-based articles and conceptual works referencing studies are welcome. Articles that document innovative and promising practices where knowledge is being built are also encouraged

Experiential Learning Essay

The tradition of didactic learning is naturally giving way to the new era of experiential learning which allows the individual to enhance the knowledge based on real interaction (experience) with the world of knowledge. As the name suggests, ‘experiential’ itself is a way of experiencing the patterns of accessing knowledge, with emphasis on individual reflexes, at micro level and macro levels. However, it should not be confused with experiential education which deals with broader issues of educational structure and objectives. How it works? The experiential education is constructivist to the core. It depends on the active mental process of involvement of the learners. The learning builds understanding by the application of inquiry and reflection. This understanding is called the ‘mental model’ of the process. For instance we can take the mental model of the heart and how it works to pump our blood. It can be compared to an individual, or a learner guided by another, or a group of individuals working together to make out meaning from their inquiry. The process can evolve from our individual mental model and inquiries about something (construction), that can then be enhanced by our additional experiences and reflection (re-construction), and further modified by our interactions with others who are also engaged in inquiring about the same topic (re-co-construction). At the heart of the experiential education model we will find this evolving and scaffolding of learning through continuity and interactions. Why we need experiential learning? I hear, and I forget I see, and I remember I do, and I understand. —Ancient Chinese proverb As the Chinese proverb itself explains a lot regarding why we need experiential learning, yet here are some more reasons why it should be opted. A simple research on thinking and learning can take you to the outcome that learning through actively engaged process can actually make a huge impact on the understanding level of any individual. What we learn by doing is something that gets stored in our data stock forever. Kid’s Play School can be taken as a simple example to establish this very fact. It’s totally unlike formal education system, where only the information is being passed. â€Å"Give a person a fish and they can have a meal, teach the person to catch fish and they can eat fish for a lifetime. † This proverb throws some more light on the topic of experiential learning and how it benefits us. At times it is also seen that watching a video clip can also make us learn things. It to a great extent is helpful. But there’s still a huge difference lingering between the two. You can easily forget the content of the video clip or maybe you confuse it with some other clip, but what you experience in real life, can neither be forgotten nor confused. Its damn clear always, crystal clear! Therefore, it is highly recommended that whatever you are learning, you should for once experience it too. Be a part of this experiential and adventurous family. Wonder Outdoors welcomes you aboard.

Autobiography Assignment Example | Topics and Well Written Essays - 2750 words

Autobiography - Assignment Example This has given me a realization that it is better to have a whole account of my life so that I may reflect back on my achievements and failures. I am also privileged to write down my autobiography so that through it other people can get the bigger picture of life and life’s purpose. Life is significantly affected by the people around one and the environment. The character of people around you will have a great influence on the kind of person you become. This is, however, not a final development in life. With strong will and confidence, the influence of the environment and people around can be overcome and a new character built. This is the approach I took in life. That despite the negative implications that happened in my life, I always strived to become the person I wanted to become and overcome all barriers. Education has also transformed my whole life and made me and gave me a better understanding on why various things happen in people’s life. I have, over the past, grown from a young scared lady to someone with a better understanding of life, confidence, great personality and strong leadership skills. I was born in 1989 in Awassa, a town in Ethiopia. My father, Mr. Zaidi, was a renowned farmer and had a degree in Agricultural industry. My mother, Aynalem Markati, on the other side was a business woman. Both of them are from Ethiopia. Fighting for attention as a 5th born in the family was not that easy for me. However, right from childhood, I came to realize that I needed to earn attention and make the other family members notice me by the positive things that I used to do. This meant that I had to do extraordinary things that made me stand out among other siblings. For instance, I got so attached to my mother such that when I started Kindergarten, I used to insist on going to school with her. This behavior obliged my mum to accompany me to school for the first few weeks as

Archaeology See below for specific information Research Proposal

Archaeology See below for specific information - Research Proposal Example The area that covers much of present day Ukraine, Russia and Central Asia was known in the middle ages as Scythia. The Scythian tribes dominated in this area which bordered on ancient Rome from around the 8th century BC to approximately the 2nd century CE, or Common Era. The most interesting area that was inhabited by the Scythians is the Altai Mountains which connect central Asia at a point where Russia, China, Mongolia, and Kasakhstan conjoin. The mountains source the Ob, Yenisef, and Irtysh rivers and the temperature remains cold as the mountains are sit on glaciers and the water that feeds these rivers is from these glaciers. The Altai Mountains provide a perfect habitat to sustain mummified remains that can host a great benefit of discovery. Much of the ground is in a state of permafrost, which indicates that the soil remains at a temperature below freezing. The freezing temperatures preserve bodies, even after thousands of years have passed so that research can be done to find hints of a history that was not written with ink. In 2006 reports surfaced of a mummy found in these mountains of a Scythian man. It was reported that, â€Å"The spectacular find of the frozen remains of a Scythian warrior in Mongolia by an international team of archeologists could shed new light on ancient life.†(Ancient Mummy). The man is reported to be in good preservation. â€Å"The corpse of the Scythian warrior could help provide clues about how people lived 2,500 years ago and about what illnesses they suffered.† (Ancient Mummy). The warrior has blond hair, is somewhere between thirty to forty years old and w as discovered in an intact burial mound. His condition was remarkable. Hermann Parzinger, president of the German Archeological Institute, spoke about the condition of the find: boots. "There could be more surprises when we remove the clothing from the partly mummified

Parenting styles- authoriative Essay Example | Topics and Well Written Essays - 750 words

Parenting styles- authoriative - Essay Example In fact, most parents do not even care to keep track of what their children do. This is detrimental because it makes a child grow without knowing what is morally right or wrong. â€Å"Lack of proper parenting skills and styles have been blamed for such of the bad behaviors seen in children today† (Gray 15). As such, it is advisable for a parent to adopt effective parenting skills to ensure that a child grows up responsibly and morally upright. This discourse will present the parenting skills that parents need to adopt to help bring up children who are responsible, morally upright, and respectful in the society. Authoritative parenting style deals with being responsive to the emotional needs of children, reasoning with children, and setting limits. This parenting method is common amon middle class and it is assicated wit successful children. â€Å"Children brought up by authoritative parents are more likely to become self reliant, well behaved, socially accepted, and autonomou s† (Lookatch 55). In addition, they are less likely to show signs of anxiety and depression and they do not engage antisocial behavior such as use of drug and deliquency. Praising a child is also another important parental skill that parents need to observe. ... Praising a child for good behavior or for an achievement is important for the proper development of a child. Praising a child for an achievement in life motivates them to continue doing well in life (Gray 53). In addition, it helps in boosting a child’s self-esteem, which increases personal satisfaction. Discipline has been one of the most debated parenting issues in recent time. The debate has mainly centered on how a parent should discipline a child whenever they do wrong. However, Lookatch states that â€Å"discipline is very important in molding the behavior of a child† (Kapoor 45-46). As such, in the event that a child does a mistake, a parent should discipline the child immediately. This should also involve correcting the child instantly by showing them why it is wrong to engage in bad behaviors. Correcting and explaining to the child why it is wrong to engage in bad behaviors is important since it makes the child grow knowing that engaging in bad behavior is not acceptable. Showing a child love is one of the most important parenting skills needed for raising a healthy and morally upright child. Gerhardt states in his book â€Å"Why Love Matters† that love is an essential parenting skills that is needed in bring up a healthy child (Gerhardt 41). According to Gerhardt, â€Å"love plays a critical role in the development of the brain of a child during the early years of their lifem† (Kapoor 78). As such, to bring a healthy, respectful and a morally upright child, parents must show the love to a child all the time during their childhood. He attributed this to the fact that love plays a critical role in shaping a child’s social and emotional brain system. He also noted that â€Å"a child who is brought up with love tend to show the same love to others

Leadership in Health Care Organizations Practicum Coursework - 15

Leadership in Health Care Organizations Practicum - Coursework Example of helping the organization to fulfill its objectives and also by improving patient healthcare outcomes by treating them when they come to the hospital to seek healthcare attention. Secondly, I affirm nurses by giving them different responsibilities according to their qualifications, experience and capability. Giving them these responsibilities and trusting them to fulfill them is an important aspect of how I affirm them. Giving them my trust helps them develop confidence in work and helps them fulfill these responsibilities with utmost care and professionalism. I also affirm them by motivating them and acknowledging them when they do something successfully. For example, I have established a system that rewards the most hardworking nurses. This shows that I affirm hard work in them and that when they work hard, they will be appreciated. Another important way that I use to affirm nurses is through speaking to individual nurses directly when they make mistakes or do not take their responsibilities seriously in the hospital. By doing this, they understand that wrongdoing is not tolerated in the hospital and that responsibility is key to excellent nurse service and the nursing profession (Trastek, Hamilton & Niles, 2014). When my coworkers talk about me, they say that I am a professional, strict but understanding individual and leader. They say that I am strict because I do not tolerate substandard work and I am specific when it comes to checking the work done for perfection. They say that I do not have two ways about doing work in proper ways and that I always ensure that the laid down rules are followed at work by all means. They also state that I do not let personal issues influence my decisions at work. They also state that despite the fact that I am strict, I am an understanding person. This is the case because if something happens and there are proper reasons for that happening, then we work to rectify the issue instead of engaging in blame games that do not

Potatoes Essay Example | Topics and Well Written Essays - 2000 words

Potatoes - Essay Example Its Latin name is Solanum tuberosum L. and is a perennial plant i.e. present at all seasons of the year. (Rhodes, 2009). In the genus Solanum, Petota comprises of around 190 wild tuber-bearing species, and are extensively spread in the Americas, from the South Western USA to Southern Chile and Argentina and from sea level to the highlands of the Andes Mountains (Visser et al., 2009). A universally accepted taxonomy does not exist for cultivated potatoes. The interested part of the potato crop plant is a tuber, the enlarged end of a stolon, or underground stem. Externally tuber appears as tan to purple color while; its flesh is normally white or light yellow, except for some purple Andrean potatoes. The tuber buds off externally that can sprout into new crops. These buds or eyes function like a fruit seeds which give rise to new plants (Rhodes, 2009). Cross breeding techniques between common potato varieties and wild potato varieties are used to produce crop plants with desirable traits such as broad spectrum resistances to pests and diseases, tolerances to frost and drought, high yielding and highly nutritious crops in adverse biotic and abiotic stimuli, high quality storage characteristics, easy processing etc (Visser et al., 2009). In addition to this, developed countries are also emphasizing on organically prepared and processed potato. The production of diverse and abundant food to sustain the demand of increasing population is the need of the day. The supply of abundant, cheapest, diverse and safest food becomes an immense challenge in developing world. In this regard, root and tuber crops can contribute significantly. The annual growth rates of potato production are increasing by 4.5 million tons per year (Visser et al., 2009). It tops the list in non-grain food commodity, while secures third position as an important food crop after wheat and rice (Visser et al., 2009). It has been reported that in 2007, 325 million

The Phamaceutical Sector in Madagascar Coursework

The Phamaceutical Sector in Madagascar - Coursework Example These can then be developed into drugs in the western world and marketed in ventures where a pharmaceutical company can make millions if not billions of dollars. To do this, they have encouraged conservation efforts of the rainforests as well as speedy cataloguing of all the different species that are largely unknown to date. Thorough all of this, it must be taken into consideration that while Madagascar does not have the financial resources to develop the drugs themselves, these pharmaceutical companies are working in a sovereign country where the biological flora present is, in fact, a property of that country. This must be delicately balanced with attaining the materials needed for research as well as keeping within the legal framework of the country. For a start, this paper will first take a brief look at the country of Madagascar. It will examine some general facts, the political and economic situation in the country and the tropical rainforests. The interest of pharmaceutical c ompanies lies primarily in these forests and the importance of conservation of these forests will be detailed. Some examples of plants that have been successfully developed into drugs will be made mention of as well as the legal aspects of exporting biodiversity such as this to other countries. In addition, the financial aspects that are considered why a pharmaceutical company will be detailed followed by a discussion of whether it is worth investing in the pharmaceutical industry of Madagascar by companies based in the western world. Madagascar is an island in the Indian Ocean that is located about 400km away from the coast of Mozambique. It is the world’s fourth largest island. It covers an area of 587,041 sq km (226,658 sq miles) (BBC News) and has a population of 20.1 million (UN, 2010 from BBC News). The inhabitants of Madagascar, the Malagasy are descendants of the both Africans and Indonesians who moved to this island over 2000 years ago (BBC News). Madagascar used to be a French colony and only gained independence 1960 (BBC News). Due to this colonialism, Madagascar has strong ties both culturally and economically both to France and other West-African countries where French is spoken (BBC News). The two main official languages in the country are Malagasy and French though English was recently introduced as an official language too (BBC News). Due to its positioning, Madagascar is prone to being affected severely by massive flooding and torrential rains, the latest being in 2000 and later in 2004 (BBC News). Natural disasters have not been the only challenge the people of Madagascar have faced. The country has been in political turmoil for a number of years. Andry Rajoelina, along with the army’s support overthrew the president at the time Marc Ravalomanana. Rajoelina Rajoelina’s government has not been recognized internationally and no agreement has been reached with other political parties in the country. Due to this stalemate, Ma dagascar’s economy has suffered with private investment slowing down and international donors suspending support (BBC News). It has been approximated that up to 70% of people in Madagascar survive on less and a dollar a day (World Bank from BBC News) and the Gross National Income (GNI) per capita was US $420 (World Bank, 2009 from BBC News). Poverty is widespread and there has been much competition for agricultural land (BBC News), which is where the next aspect of this paper leads us to. The forests are home to much of the products that foreign

The Management of Organisational Culture Essay Example | Topics and Well Written Essays - 1250 words - 1

The Management of Organisational Culture - Essay Example   Summary In both the articles, the authors ascertained that culture plays a decisive role in determining organizational performance. In summary, it can be affirmed that the article â€Å"Issues in Understanding and Changing Culture† signifies or argues more on developing the existence of culture in an organization and on what grounds along with consequences, culture needs to be changed. In contrary, the prescribed article i.e. â€Å"The Management of Organisation Culture† focused on determining whether the organizations would possess one particular culture or many. However, both the authors in relation to the text of organizational culture argued on the subject matter that culture needs to be maintained or changed towards the attainment of organizational targets. ... Comparison and contrast of the main arguments and points discussed in the articles In order to compare the main arguments along with the points as per the discussion made by the authors in the provided articles or texts, it can be apparently observed that both the articles stressed upon revealing the importance of organisation culture and explained how organisation culture plays a key role in the success or failure of an organisation. According to the prescribed article, the authors stated that corporate culture exists in different patterns within a particular organization (Wilcoxson & Millett, n.d.). In contrast, the authors in the chosen article depicted the importance of recognizing the issues in understanding along with changing the culture (Kilmann et. al., 1986). One of the major points discussed by the authors in the prescribed article that culture is developing over preceding years as the individuals or groups belonging to an organization establish diverse patterns of cultura l beliefs or behavioral attitudes. On the other hand, one of the major points discussed by the authors in the chosen article is that the notion of managing an effective corporate culture is still a new concept for the practitioners due to their lack of knowledge in understanding the concepts of corporate or organisational culture (Kilmann et. al., 1986; Wilcoxson & Millett, n.d.). In both the articles, the implications of cultural management and change are being supported by the authors. The article i.e. â€Å"Issues in Understanding and Changing Culture† focus on determining that the process of cultural change depends on how deep is the culture is rooted and whether multiple cultures exists or not in an organization (Mallinger et. al., 2009).  It can be affirmed that the deeper is the level of culture in any organization and the presence of numerous cultural, more difficult and time-consuming would be the cultural change process.

Reintrodution Of Wolves Essay Example | Topics and Well Written Essays - 1250 words

Reintrodution Of Wolves - Essay Example Deforestation in the eastern United States was considered one among the several reasons that resulted in wolves' extinction. The other reasons include the over-hunting of ungulate populations like deer and elk, which were the main prey of wolves and lastly the settlers raised livestock for living and due to the fear of depredation they planned to eradicate wolves by poisoning, by trapping and shooting them that resulted in sharp decline in wolves population. In 1914, Congress issued a notice to eradicate all predators from the villages including the wolves. In 1926, Yellowstone National Park has witnessed the elimination of the last wolf from its premises. The last wolf of Yellowstone National Park was shot in the year 1926 and by 1940s slowly due to over-hunting, habitat loss and system eradication programs that are aimed at top predators like wolves resulted in the elimination of their population from most of the contiguous United States. In 1967 timber wolves subspecies were listed as an endangered species under the Endangered Specie Preservation Act of 1966. This bolstered in the passage of Endangered Species Act of 1973 (ESA) by which the Secretary of the Interior was forced to list all other species of wolves including the gray wolves and the red wolves as an endangered species. ... In 1978, central Idaho, Northwestern Montana and the Yellowstone National Park were identified as the three regions that were suitable for wolves' recovery plan as these areas have habitat characteristics that were suitable to sustain their population. In 1987, the efforts of Northern Rocky Mountain Recovery team resulted in the approval of their plan, stipulated that for the next three consecutive years each of the three should be able to maintain a minimum of 10 breeding pairs so that FWS be able to delist the wolves as an endangered species. The expected population was approximately 300 wolves. According to the plan recovery should be natural that wolves should be emigrated from the neighboring country Canada. The natural recovery plan was for Idaho and Montana, Yellowstone National Park was chosen for reintroduction by applying the experimental-population authority of 10(j) of the ESA. In the outcome of a failure of planned establishment of two wolf packs in central Idaho within five years, reintroduction should be considered for these areas. In January 1995, 29 wolves were transported from Canada to the reintroduction areas in the Northern Rocky Mountains. Of the 29 wolves 15 were released into central Idaho and the remaining 14 were released into Yellowstone National Park. Again in January 1996 37 wolves were transported from Canada to the same reintroduction areas in the Northern Rocky Mountains. Of these 20 were released into central Idaho and the remaining 17 were released into Yellowstone National Park. Ten wolf pups were moved to Yellowstone National Park from Northwestern Montana. The reason for this movement was due to the repeated depredation of livestock by wolves that force the authorities to kill the adults. FWS has successfully reintroduced a

Understanding Terrorism Essay Example for Free

Understanding Terrorism Essay The word terrorism is derived from the word terror which means to instill fear or cowardice in someone. It also means to carry out acts that are considered inhuman with an aim of punishing or making life difficult and unbearable for the recipient of the terrorist acts. Terrorism is broad in its scope and it is for this reason that there has not been a specific definition for it. Even though there is yet to be a universally agreed definition of terrorism, there seems to be a unanimous agreement on the key components of terrorism. Some of these components include coercion and violence. Many studies have been conducted to unearth what causes terrorism, the tactics used by terrorists and targets for terrorist attacks. This discussion seeks to delve even further to find out what aspects drive terrorism (Lockyer. 2003). Objectives of Terrorist attacks There are a number of objectives with which terrorist attacks are committed. The main aim as already mentioned is to instill fear in the target party. Acts of terrorism are meant to make one afraid so that they do not continue with a particular state of affairs that may not be favorable to the attackers. Terrorism therefore is used to ensure that there is widespread fear (Lockyer. 2003). Terrorist attacks are also meant to create attention especially in the media so that the group responsible for the terrorist attacks can be recognized. Acts of terrorism are also carried out as a way of weakening; embarrassing and harassing the government through its security agencies by making it appear powerless and repressive. As a result, the government ends up overreacting and is thus subjected to public ridicule (Gus. 2009). Thornton, in his book, Terror as Weapon of Political Agitation, argues that one of the main objectives for terrorist attacks is to build morale within the terrorist group. Whenever they carry out the deadly attacks, the terrorists feel that their impact in the society is felt and this makes them feel significant within their organization. Terrorism groups also engage in their dubious activities as a way of provoking some form of response or feedback especially from the government. It is thus sometimes used as a way of making known the grievances of a particular group to the government (Bernard. 2007). Tactics Terrorist groups have a number of tactics they use in carrying out their activities. Their tactics are such that they are not easily suspected by the law enforcement agencies. Terrorism mainly comes as a result of unresolved conflict especially between the terrorist group and the government in power. The terrorist group therefore attempts by all means to frustrate any efforts by the government. This they do in a number of ways. Some of these tactics include religion fanaticism where people are sort of brainwashed to join certain religious groups which tend to control the manner in which people think and make their decisions. They therefore brainwash people into thinking that the government in power do not have their best interests at heart and this leads to rebellion against the government by the people (Lockyer. 2003). At times, terrorist groups can declare open opposition to the government of the day, as a tactic of carrying out their motives. For example, the very recent attack on the capital city of Uganda, Kampala, is said to be linked to Al Shabab who are opposed to the provision of peace keeping troops in Somalia. Other tactics include depriving the population of their basic economic needs so as to lead to a public outcry. At times, the terrorist groups can impose that there should be only a certain form of government as opposed to the form of government that currently governs a certain country. For example, in Somalia, the Al Shabaab group has been very opposed to the government of Somali and they have made several attempts to take over the government (Gus. 2009). Targets There are various targets that a terrorist group may have depending on their motives. It also depends on the ideologies and beliefs held by the group. For example, a terrorist group that is opposed to a certain religion will always target areas that are frequently visited by that group. If it is a multinational company that is at the center of controversy, then top officials may be targeted by the terrorist groups (Bernard. 2007). New Terrorism This term was coined after the September 11 2001 attacks which resulted to death of at least 3,000 people. Although there is not much that has changed in terms of tactics and objectives with the coming of new terrorism, it is believed that this new concept is more destructive than the former. This is because, while old terrorism aimed at creating attention and making known to the society that the group exists with as little damage as possible, new terrorism aims at creating destruction that is devastating and they will go to any measure to achieve their motives. This means that they objectives of terrorism have changed with coming in of new terrorism (Gus. 2009). Something else to note is that new terrorism is quite organized unlike old terrorism. New terrorism has a hierarchy of command and there are various ranks which move horizontally rather than vertically. New terrorism is also bended on religion more while old terrorism was bended on political ideologies. With several recent attacks being linked to the Al Qaeda group, these distinctions seem quite true. However, looking at the two concepts from a critical point of view, we note that indeed there is not much difference especially in terms of tactics and target. The new terrorism may seem to have changed the manner in which the dubious activities are carried out, but the underlying principles still remain the same (James. 2010). Role of the Media in Terrorism The media is a powerful tool of communication especially to the public. This is so because it is able to reach multitudes of people which other forms of communication may not be able to. For this reason, the media has for along time been used by terrorists to advance their propaganda and other terrorism activities. A good example is that of Osama Bin Laden who has always used the media to communicate the threat and hate messages by the Al Qaeda group (Gus. 2009). Due to the number of people the media is able to reach at any given time, the role played by the media either in stopping or encouraging terrorism is quite tremendous. The language used by the media for instance, when they are reporting on terrorism matters greatly. The words they choose will depend on how the audience of the news will react. A couple of studies have been carried out to establish the relationship that exists between the media and acts of terrorism. On more than one instance, the relationship between the media and terrorism has been described as a symbiotic one. This means that they depend on each other either wholly or partly and that none of the two is considered complete without the indulgence of the other. The symbiotic relationship exists in this manner that terrorist groups usually use the media to pass their message across to the target groups. On the other hand, when the media receives information from the terrorist groups it is treated as exciting as it will catch the attention of the public hence the media becomes popular (Bernard. 2007). Janny de Graff, in his book Violence as Communication, asserts that more often than not journalists tend to adopt the language of their sources. This means that whenever a journalist interviews a terrorist, there is a high possibility that the journalist will unknowingly pick the language of the terrorist. If then the journalist will use the same language to report to the public, there are high chances that such a report will result into a public uproar (James. 2010). Terrorism has major impacts on any given country. It is therefore important that governments of all countries guard jealously against terrorism to ensure that all their citizens are protected. Terrorism has seen great countries especially in the Middle East tumble down. It is not possible to overemphasize the importance of guarding any country against terrorism. It is one of the main ways of ensuring that a country does not fall apart References Adam, Lockyer. (2003). The relationship between media and terrorism, New York: Routlegde. Martin, G. (2009). Understanding Terrorism: Challenges, Perspectives, and Issues, New York: SAGE. Phillips, B. (2007). Understanding terrorism: building on the sociological imagination, New York: Paradigm Publishers. Poland, J. (2010). Understanding Terrorism: Groups, Strategies, and Responses. Washington: Prentice Hall.

Types Of Pollution And Their Causes Environmental Sciences Essay

Types Of Pollution And Their Causes Environmental Sciences Essay Pollution  is the introduction of contaminants into a natural environment that causes discomfort to the  ecosystem  i.e. physical systems or living organisms.  Pollution can take the form of  chemical substances  or  energy, such as noise, heat, or light. Pollutants, the elements of pollution, can be foreign substances or energies, or naturally occurring; when naturally occurring, they are considered contaminants when they exceed natural levels. Pollution is often classed as  point source  or  nonpoint source pollution. POINT SOURCE POLLUTION A  point source of pollution  is a single identifiable  localized  source of  air,  water,  thermal,  noise  or  light  pollution. A  point source  has negligible extent, distinguishing it from other pollution source geometries. The sources are called  point sources  because in mathematical modeling, they can be approximated as a mathematical  point  to simplify analysis. Pollution point sources are identical to other  physics,  engineering,  optics  andchemistry  point sources except that their emissions have been labeled Water pollution from an  oil refinery  wastewater  discharge outlet Noise pollution from a  jet engine Disruptive  seismic  vibration from a localized seismic study Light pollution from an intrusive  street light Thermal pollution from an industrial process  outfall Radio  emissions from an interference-producing electrical device Types of air pollution sources which have finite extent are  line sources,  area sources  and  volume sources. Air pollution sources are also often categorized as either stationary or mobile. NON POINT SOURCE POLLUTION Non-point source (NPS) pollution  is  water pollution  affecting a water body from diffuse sources, such as polluted  runoff  from  agricultural  areas draining into a river, or wind-borne debris blowing out to sea. Nonpoint source pollution can be contrasted with  point source  pollution, where discharges occur to a body of water at a single location, such as discharges from a chemical factory,  urban runoff  from a roadway  storm drain, or from ships at sea. NPS may derive from many different sources with no specific solution to rectify the problem, making it difficult to regulate. It is the leading cause of water pollution in the  United States  today, with polluted runoff from agriculture the primary cause. Other significant sources of runoff include  hydrological  and  habitat modification, and  silviculture  (forestry). Contaminated stormwater washed off of  parking lots,  roads  and  highways, and  lawns  (often containing  fertilizers  and  pesticides) is called  urban runoff. This runoff is often classified as a type of NPS pollution. Some people may also consider it a point source because many times it is channeled into municipal storm drain systems and discharged through pipes to nearby  surface waters. However, not all urban runoff flows through storm drain systems before entering waterbodies. Some may flow directly into waterbodies, especially in developing and suburban areas. Also, unlike other types of point sources, such as industrial discharge, wastewater plants and other operations, pollution in urban runoff cannot be attributed to one activity or even group of activities. Therefore, because it is not caused by an easily identified and regulated activity, urban runoff pollution sources are also often treated as true nonpoint sources as municipalities work to abate t hem. MAJOR FORMS OF POLLUTION ::: The major forms of pollution are listed below along with the particular pollutants relevant to each of them: AIR POLLUTION Air pollution  is the introduction of  chemicals,  particulate matter, or  biological materials  that cause harm or discomfort to humans or other living organisms, or damages the  natural environment  into the atmosphere. The atmosphere is a complex dynamic natural gaseous system that is essential to support life on planet  Earth.  Stratospheric  ozone depletion  due to air pollution has long been recognized as a threat to human health as well as to the Earths  ecosystems. NOISE POLLUTION Noise pollution  (or  environmental  noise) is displeasing human, animal or machine-created sound that disrupts the activity or balance of human or animal life. The word  noise  comes from the Latin word  nauseas, meaning seasickness. The source of most outdoor noise worldwide is mainly  construction  and  transpHYPERLINK http://en.wikipedia.org/wiki/Transportortation systems, including  motor vehicle  noise,  aircraft noise  and  rail noise.  Poor  urban planning  may give rise to noise pollution, since side-by-side industrial and residential buildings can result in noise pollution in the residential area. Indoor and outdoor noise pollution sources include  car alarms, emergency service  sirens, mechanical equipment,  fireworks, compressed  air horns, groundskeeping equipment, barking dogs, appliances,lighting  hum, audio entertainment systems, electric  megaphones, and loud people. SOIL CONTAMINATION Soil contamination  (soil pollution) is caused by the presence of  xenobiotic  (human-made) chemicals or other alteration in the natural soil environment. This type of contamination typically arises from the rupture of  underground storage tanks, application of  pesticides, percolation of contaminated surface water to subsurface strata, oil and fuel dumping, leaching of wastes fromlandfills  or direct discharge of industrial wastes to the soil. The most common chemicals involved are petroleum  hydrocarbons,  solvents, pesticides, lead and other  heavy metals. This occurrence of this phenomenon is correlated with the degree of industrialization and intensities of chemical usage. The concern over soil contamination stems primarily from health risks, from direct contact with the contaminated soil, vapors from the contaminants, and from secondary contamination of water supplies within and underlying the soil. Mapping of contaminated soil sites and the resulting cleanup are time consuming and expensive tasks, requiring extensive amounts of  geology,hydrology,  chemistry  and  computer modeling  skills. It is in  North America  and  Western Europe  that the extent of contaminated land is most well known, with many of countries in these areas having a legal framework to identify and deal with this environmental problem; this however may well be just the tip of the iceberg with developing countries very likely to be the next generation of new soil contamination cases. RADIOACTIVE CONTAMINATION Radioactive contamination, also called  radiological contamination, is radioactive substances on surfaces, or within solids, liquids or gases (including the human body), where their presence is unintended or undesirable, or the process giving rise to their presence in such places. Also used less formally to refer to a quantity, namely the  activity  on a surface (or on a unit area of a surface). Contamination does not include residual  radioactive material  remaining at a site after the completion of  decommissioning. The term radioactive contamination may have a connotation that is not intended. The term radioactive contamination refers only to the presence of  radioactivity, and gives no indication of the magnitude of the hazard involved. Radioactive contamination is typically the result of a spill or accident during the production or use of  radionuclides  (radioisotopes), an unstable nucleus which has excessive energy. Contamination may occur from radioactive gases, liquids or particles. For example, if a radionuclide used in  nuclear medicine  is accidentally spilled, the material could be spread by people as they walk around. Radioactive contamination may also be an inevitable result of certain processes, such as the release of radioactive  xenon  in  nuclear fuel reprocessing. In cases that radioactive material cannot be contained, it may be diluted to safe concentrations.  Nuclear fallout  is the distribution of radioactive contamination by a  nuclear explosion. THERMAL POLLUTION   Thermal pollution  is the degradation of  water quality  by any process that changes ambient water  temperature. A common cause of thermal pollution is the use of water as a  coolant  by  power plants  and industrial manufacturers. When water used as a coolant is returned to the natural environment at a higher temperature, the change in temperature (a) decreases  oxygen  supply, and (b) affects  ecosystem  composition.  Urban runoffstormwater  discharged to surface waters from  roads  and  parking lotscan also be a source of elevated water temperatures. When a power plant first opens or shuts down for repair or other causes, fish and other organisms adapted to particular temperature range can be killed by the abrupt rise in water temperature known as thermal shock. SOURCES AND CAUSES Air pollution comes from both natural and man made sources. Though globally man made pollutants from combustion, construction, mining, agriculture and warfare are increasingly significant in the air pollution equation. Motor vehicle emissions are one of the leading causes of air pollution.  China,  United States,  Russia,  Mexico, and  Japan  are the world leaders in air pollution emissions. Principal stationary pollution sources include  chemical plants, coal-fired  power plants,  oil refineries,  petrochemical  plants,  nuclear waste  disposal activity, incinerators, large livestock farms (dairy cows, pigs, poultry, etc.),  PVC  factories, metals production factories, plastics factories, and other heavy industry. Agricultural air pollution comes from contemporary practices which include clear felling and burning of natural vegetation as well as spraying of pesticides and herbicides About 400 million metric tons of  hazardous wastes  are generated each year.  The  United States  alone produces about 250 million metric tons.  Americans constitute less than 5% of the  worldHYPERLINK http://en.wikipedia.org/wiki/Worlds_populationHYPERLINK http://en.wikipedia.org/wiki/Worlds_populations population, but produce roughly 25% of the worlds  COHYPERLINK http://en.wikipedia.org/wiki/Carbon_dioxide2,  and generate approximately 30% of  worlds waste.  In 2007,  China  has overtaken the United States as the worlds biggest producer of CO2. In February 2007, a report by the Intergovernmental Panel on Climate Change (IPCC), representing the work of 2,500 scientists from more than 130 countries, said that humans have been the primary cause of global warming since 1950. Humans have ways to cut greenhouse gas emissions and avoid the consequences of global warming, a major climate report concluded. But in order to change the climate, the transition from fossil fuels like coal and oil needs to occur within decades, according to the final report this year from the UNs Intergovernmental Panel on Climate Change (IPCC). Some of the more common  soil  contaminants are  chlorinated hydrocarbons  (CFH),  heavy metals  (such as  chromium,  cadmiumfound in rechargeable  batteries, and  leadfound in lead  paint,  aviation fuel  and still in some countries,  gasoline),  MTBE,zinc,  arsenic  and  benzene. In 2001 a series of press reports culminating in a book called  Fateful Harvest  unveiled a widespread practice of recycling industrial byproducts into fertilizer, resulting in the contamination of the soil with various metals. Ordinary municipal  landfills  are the source of many chemical substances entering the soil environment (and often groundwater), emanating from the wide variety of refuse accepted, especially substances illegally discarded there, or from pre-1970 landfills that may have been subject to little control in the U.S. or EU. There have also been some unusual releases of  polychlorinated dibenzodioxins, commonly called  dioxins  for simplic ity, such as  TCDD. Pollution can also be the consequence of a natural disaster. For example,  hurricanes  often involve water contamination from sewage, and  petrochemical  spills from ruptured  boats  or  automobiles. Larger scale and environmental damage is not uncommon when coastal  oil rigs  or  refineries  are involved. Some sources of pollution, such as  nuclear power  plants or  oil tankers, can produce widespread and potentially hazardous releases when accidents occur. In the case of  noise pollution  the dominant source class is the  motor vehicle, producing about ninety percent of all unwanted noise worldwide. EFFECTS HUMAN HEALTH Adverse  air quality  can kill many organisms including humans. Ozone pollution can cause  respiratory disease,  cardiovascular disease,  throat  inflammation, chest pain, andcongestion. Water pollution causes approximately 14,000 deaths per day, mostly due to contamination of  drinking water  by untreated  sewage  in  developing countries. An estimated 700 million  Indians  have no access to a proper toilet, and 1,000 Indian children die of diarrhoeal sickness every day.  Nearly 500 million Chinese lack access to safe drinking water.  656,000 people die prematurely each year in  China  because of air pollution. In  India, air pollution is believed to cause 527,700 fatalities a year.  Studies have estimated that the number of people killed annually in the US could be over 50,000. Oil spills can cause  skin  irritations and  rashes. Noise pollution induces  hearing loss,  high blood pressure,  stress, and  sleep disturbance.  Mercury  has been linked to  developmental deficits  in children and  neurologic  symptoms. Older people are majorly exposed to diseases induced by air pollution. Those with heart or lung disorders are under additional risk. Children and infants are also at serious risk.  Lead  and other  heavy metals  have been shown to cause neurological problems. Chemical and  radioactive  substances can  cause  cancerand  as well as  birth defects. ENVIRONMENT Pollution has been found to be present widely in the  environment. There are a number of effects of this: Biomagnification  describes situations where toxins (such as  heavy metals) may pass through  trophic levels, becoming exponentially more concentrated in the process. Carbon dioxide  emissions cause  ocean acidification, the ongoing decrease in the pH of the Earths oceans as CO2  becomes dissolved. The emission of  greenhouse gases  leads to  global warming  which affects ecosystems in many ways. Invasive species  can out compete native species and reduce  biodiversity. Invasive plants can contribute debris and biomolecules (allelopathy) that can alter soil and chemical compositions of an environment, often reducing native species  competitiveness. Nitrogen oxides  are removed from the air by rain and  fertilise  land which can change the species composition of ecosystems. Smog  and haze can reduce the amount of sunlight received by plants to carry out  photosynthesis  and leads to the production of  tropospheric ozone  which damages plants. Soil can become infertile and unsuitable for plants. This will affect other  organisms  in the  food web. Sulphur dioxide  and  nitrogen oxides  can cause  acid rain  which lowers the  pH  value of soil. POLLUTION CONTROL :: Pollution control is a term used in  environmental management. It means the control of  emissions  and  effluents  into air, water or soil. Without pollution control, the waste products from consumption, heating, agriculture, mining, manufacturing, transportation and other human activities, whether they accumulate or disperse, will degrade the  environment. In the hierarchy of controls,  pollution prevention  and  waste minimization  are more desirable than pollution control. PRACTICES:: RECYCLING :::: Recycling  involves processing used  materials  (waste) into new products to prevent waste of potentially useful materials, reduce the consumption of fresh raw materials, reduce  energy  usage, reduce air pollution (from  incineration) and water pollution (from  landfilling) by reducing the need for conventional waste disposal, and lower  greenhouse gas  emissions as compared to virgin production.  Recycling is a key component of modern waste reduction and is the third component of the Reduce,  Reuse, Recycle  waste hierarchy. Recyclable materials include many kinds of  glass,  paper,  metal,  plastic,  textiles, and  electronics. Although similar in effect, the  composting  or other reuse of  biodegradable waste   such as  food  or  garden waste   is not typically considered recycling.  Materials to be recycled are either brought to a collection center or picked up from the curbside, then sorted, cleaned, and reprocessed into new materials bound for manufacturing. In a strict sense, recycling of a material would produce a fresh supply of the same material-for example, used office  paper  would be converted into new office paper, or used  foamed polystyrene  into new polystyrene. However, this is often difficult or too expensive (compared with producing the same product from raw materials or other sources), so recycling of many products or materials involves their  reuse  in producing different materials (e.g.,  paperboard) instead. Another form of recycling is the  salvage  of certain materials from complex products, either due to their intrinsic value (e.g.,  lead  from  car batteries, or  goldfrom  computer  components), or due to their hazardous nature (e.g., removal and reuse of  mercury  from various items). Critics dispute the net economic and environmental benefits of recycling over its costs, and suggest that proponents of recycling often make matters worse and suffer from  confirmation bias. Specifi cally, critics argue that the costs and energy used in collection and transportation detract from (and outweigh) the costs and energy saved in the production process; also that the jobs produced by the recycling industry can be a poor trade for the jobs lost in logging, mining, and other industries associated with virgin production; and that materials such as paper pulp can only be recycled a few times before material degradation prevents further recycling. Proponents of recycling dispute each of these claims, and the validity of arguments from both sides has led to enduring controversy. PROCESS OF RECYCLING Collection A number of different systems have been implemented to collect recyclates from the general waste stream. These systems lie along the spectrum of trade-off between public convenience and government ease and expense. The three main categories of collection are drop-off centres, buy-back centres and curbside collection. Drop-off centres require the waste producer to carry the recyclates to a central location, either an installed or mobile collection station or the reprocessing plant itself. They are the easiest type of collection to establish, but suffer from low and unpredictable throughput. Buy-back centres differ in that the cleaned recyclates are purchased, thus providing a clear incentive for use and creating a stable supply. The post-processed material can then be sold on, hopefully creating a profit. Unfortunately government subsidies are necessary to make buy-back centres a viable enterprise, as according to the United States Nation Solid Wastes Management Association it costs on average US$50 to process a ton of material, which can only be resold for US$30. CURBSIDE COLLECTION Curbside collection encompasses many subtly different systems, which differ mostly on where in the process the recyclates are sorted and cleaned. The main categories are mixed waste collection, commingled recyclables and source separation.  A  waste collection vehicle  generally picks up the waste. At one end of the spectrum is mixed waste collection, in which all recyclates are collected mixed in with the rest of the waste, and the desired material is then sorted out and cleaned at a central sorting facility. This results in a large amount of recyclable waste, paper especially, being too soiled to reprocess, but has advantages as well: the city need not pay for a separate collection of recyclates and no public education is needed. Any changes to which materials are recyclable is easy to accommodate as all sorting happens in a central location. In a Commingled or  single-stream system, all recyclables for collection are mixed but kept separate from other waste. This greatly reduces the need for post-collection cleaning but does require  public education  on what materials are recyclable. Source separation is the other extreme, where each material is cleaned and sorted prior to collection. This method requires the least post-collection sorting and produces the purest recyclates, but incurs additional  operating costs  for collection of each separate material. An extensive public education program is also required, which must be successful if recyclate contamination is to be avoided. Source separation used to be the preferred method due to the high sorting costs incurred by commingled collection. Advances in sorting technology (see  sorting  below), however, have lowered this overhead substantially-many areas which had developed source separation programs have since switched to comingled collection. Sorting Once commingled recyclates are collected and delivered to a  central collection facility, the different types of materials must be sorted. This is done in a series of stages, many of which involve automated processes such that a truck-load of material can be fully sorted in less than an hour.  Some plants can now sort the materials automatically, known as  single-stream recycling. A 30 percent increase in recycling rates has been seen in the areas where these plants exist. Initially, the commingled recyclates are removed from the collection vehicle and placed on a conveyor belt spread out in a single layer. Large pieces of  corrugated fiberboard  and  plastic bags  are removed by hand at this stage, as they can cause later machinery to jam. Next, automated machinery separates the recyclates by weight, splitting lighter paper and plastic from heavier glass and metal. Cardboard is removed from the mixed paper, and the most common types of plastic,  PET  (#1) and  HDPE  (#2), are collected. This separation is usually done by hand, but has become automated in some sorting centers: a  spectroscopic  scanner is used to differentiate between different types of paper and plastic based on the absorbed wavelengths, and subsequently divert each material into the proper collection channel.[4] Strong magnets are used to separate out  ferrous metals, such as  iron,  steel, and  tin-plated steel cans  (tin cans).  Non-ferrous metals  are ejected by  magnetic eddy currents  in which a rotating  magnetic field  induces  an electric current around the aluminium cans, which in turn creates a magnetic eddy current inside the cans. This magnetic eddy current is repulsed by a large magnetic field, and the cans are ejected from the rest of the recyclate stream.[4] Finally, glass must be sorted by hand based on its color: brown, amber, green or clear. GREEN HOUSE GASES AND GLOBAL WARNING Carbon dioxide, while vital for  photosynthesis, is sometimes referred to as pollution, because raised levels of the gas in the atmosphere are affecting the Earths climate. Disruption of the environment can also highlight the connection between areas of pollution that would normally be classified separately, such as those of water and air. Recent studies have investigated the potential for long-term rising levels of atmospheric carbon dioxide to cause slight but critical  increases in the acidity of ocean waters, and the possible effects of this on marine ecosystems. Global warming  is the increase in the  average temperature  of  Earths near-surface air and oceans since the mid-20th century and its projected continuation. According to the 2007  Fourth Assessment Report  by the  Intergovernmental Panel on Climate Change  (IPCC), global surface temperature increased 0.74  Ã‚ ±Ã‚  0.18  Ã‚ °C  (1.33  Ã‚ ±Ã‚  0.32  Ã‚ °F) during the 20th century. Global dimming, a result of increasing concentrations of atmospheric  aerosols  that block sunlight from reaching the surface, has partially countered the effects of warming induced by greenhouse gases. Climate model  projections summarized in the latest IPCC report indicate that the global  surface temperature  is likely to rise a further  1.1 to 6.4  Ã‚ °C  (2.0 to 11.5  Ã‚ °F)  during the 21st century.  The uncertainty in this estimate arises from the use of models with differing  sensitivity to greenhouse gas concentrations  and the use of differing  estimates of future greenhouse gas emissions. An increase in global temperature will cause  sea levels to rise  and will change the amount and pattern of  precipitation, probably including expansion of  subtropical  deserts.  Warming is expected to be  strongest in the Arcticand would be associated with continuing  retreat of glaciers,  permafrost  and  sea ice. Other likely effects include changes in the frequency and intensity of  extreme weather  events,  species extinctions, and changes in  agricultural yields. Warming and related changes will vary from region to region aroun d the globe, though the nature of these regional variations is uncertain.  As a result of contemporary increases in atmospheric carbon dioxide, the oceans have become  more acidic; a result that is predicted to continue. The  scientific consensus  is that  anthropogenic  global warming is occurring.  Nevertheless,  political  and  public debate  continues. The  Kyoto Protocol  is aimed at stabilizing greenhouse gas concentration to prevent a dangerous anthropogenic interference.  As of November 2009,  187 states had signed and ratified  the protocol. The  greenhouse effect  is the process by which  absorption  and  emission  of  infrared  radiation by gases in the  atmosphere  warm a  planets lower atmosphere and surface. It was proposed by  Joseph Fourierin 1824 and was first investigated quantitatively by  Svante Arrhenius  in 1896.  The question in terms of global warming is how the strength of the presumed greenhouse effect changes when human activity increases the concentrations of greenhouse gases in the atmosphere. Naturally occurring greenhouse gases have a mean warming effect of about 33  Ã‚ °C (59  Ã‚ °F).  The major greenhouse gases are  water vapor, which causes about 36-70 percent of the greenhouse effect;carbon dioxide  (CO2), which causes 9-26 percent;  methane  (CH4), which causes 4-9 percent; and  ozone  (O3), which causes 3-7 percent.  Clouds also affect the radiation balance, but they are composed of liquid water or ice and so have  different effects on radiation  from water vapor. Human activity since the  Industrial Revolution  has increased the amount of greenhouse gases in the atmosphere, leading to increased  radiative forcing  from CO2,  methane, tropospheric  ozone,  CFCs  andnitrous oxide. The  concentrations  of CO2  and methane have increased by 36% and 148% respectively since 1750.  These levels are much higher than at any time during the last 650,000 years, the period for which reliable data has been extracted from  ice cores.  Less direct geological evidence indicates that CO2  values higher than this were last seen about 20 million years ago.[41]  Fossil fuel  burning has produced about three-quarters of the increase in CO2  from human activity over the past 20 years. Most of the rest is due to land-use change, particularly  deforestation. Over the last three decades of the 20th century,  GDP  per capita  and  population growth  were the main drivers of increases in greenhouse gas emissions.  CO2  emissions are continuing to rise due to the burning of fossil fuels and land-use change.  Emissions scenarios, estimates of changes in future emission levels of greenhouse gases, have been projected that depend upon uncertain economic,sociological,  technological, and natural developments.  In most scenarios, emissions continue to rise over the century, while in a few, emissions are reduced.  These emission scenarios, combined with carbon cycle modelling, have been used to produce estimates of how atmospheric concentrations of greenhouse gases will change in the future. Using the six IPCC  SRES  marker scenarios, models suggest that by the year 2100, the atmospheric concentration of CO2  could range between 541 and 970 ppm.  This is an increase of 90-250% above the concentration in the year 1750. Fossil fuel reserves are sufficient to reach these levels and continue emissions past 2100 if  coal,  tar sands  or  methane clathrates  are extensively exploited. The destruction of  stratospheric  ozone by  chlorofluorocarbons  is sometimes mentioned in relation to global warming. Although there are a few  areas of linkage, the relationship between the two is not strong. Reduction of stratospheric ozone has a cooling influence.  Substantial ozone depletion did not occur until the late 1970s.  Ozone in the troposphere  (the lowest part of the  EarthHYPERLINK http://en.wikipedia.org/wiki/Atmosphere_of_EarthHYPERLINK http://en.wikipedia.org/wiki/Atmosphere_of_Earths atmosphere) does contribute to surface warming. 8 most polluted cities in India ::: Sukinda, Orissa Number of people affected:  2,600,000 Type of pollutant:  Hexavalent chromium and other metals   Source of pollution:  Chromite mines and processing Hexavalent chromium is: a nasty heavy metal used for stainless steel production and leather tanning that is carcinogenic if inhaled or ingested. In Sukinda, which contains one of the largest open cast chromite ore mines in the world, 60% of the drinking water contains hexavalent chromium at levels more than double international standards. An Indian health group estimated that 84.75% of deaths in the mining areas where regulations are nonexistent are due to chromite-related diseases. There has been virtually no attempt to clean up the contamination. Sukinda has been listed in the Top 10 most polluted places in the world by the US-based Blacksmith Institute. Labourers work at a road construction site near Vapi Vapi, Gujarat Number of people potentially affected:  71,000 Type of pollutant:  Chemicals and heavy metals Source of pollution:  Industrial estates If Indias environment is on the whole healthier than its giant neighbor Chinas, thats because India is developing much more slowly. But thats changing, starting in towns like Vapi, which sits at the southern end of a 400-km-long belt of industrial estates. For the citizens of Vapi, the cost of growth has been severe: levels of mercury in the citys groundwater are reportedly 96 times higher than WHO safety levels, and heavy metals are present in the air and the local produce. Its just a disaster, says Fuller. Vapi has been listed in the Top 10 most polluted places in the world by the US-based Blacksmith Institute. Mandi Gobindgarh, Punjab Number of people affected:  155,416 Type of pollutant:  High dust and smoke particulate Source of pollution:  Industrial units Gobindgarh in Punjab, also known as Loha mandi, recorded suspended particulate matter (microscopic particles in the air such as dust and smoke) level of 252 micrograms per cubic metre in 2007, 320 percent higher than the national standard level of 60 micrograms. Known for its iron and steel factories, it is one of the most polluted city in the country. The population in Gobindgarh shows a higher prevalence of symptoms of angina and cardiovascular disease. A ragpicker rows boat in polluted Gomti river in Lucknow Lucknow, UP Number of people affected:  30 lakh Type of pollutant:  High dust and smoke particulate Source of pollution:  Industrial units, vehicles Vehicular emissions are the main cause of air pollution in Lucknow. In recent years there has been a rapid rise in vehicular

The Role Of The Management Accountant Accounting Essay

The Role Of The Management Accountant Accounting Essay At present, there is an argument about whether the role of the management accountant in organisations has changed when the business environment changed at the same time. The role of management accountants in organisations was measured by: (a) their skills requirements, and (b) the way other managers perceive them in their organisations (Tsamenyi and Yazfifar, 2005).In this essay, the author referred to a great number of literatures about this topic, and finally came to a conclusion that the role of management accountant in organisations has changed significantly accompanied by the changes of business environment over these years. Recently, management accountants in organisations did not just execute the traditional functions such as accumulation, analysis and preparation, and play the role like the bean counter and gathers of information that is useful and necessary for decision-makers (Choi, 2002). With the developments and changes of the business environment in some decades, the ro le of management accountant has changed into business partner and strategic partner, and taken the charge of interpretation, evaluation, control and involvement in decision-making (Choi, 2002). The analysis Background The status of the role of management accountant in organisations has been paid enough attentions in these years. Not only academic and professional staff made a huge number of accounting literatures, but also many related people that are not in accounting subject provided increasingly number of research evidences of this area. They all finally came to a point that the changing business environment caused the change of the role of management accountant in organisations. So the first aspect to research the topic is to evaluate the changes of the business environment. Further more, the second aspect is to find the changes of the role of management accountant in organisations. At last, the conclusion of this essay is to build a bridge between the changing business environment and the changes of the role of management accountant in organisations. The changing business environment If people tend to make a clear view of the change, they should get a specific understand of the business and business environment. As a sequence, this survey initially concentrated on the changing business environment. According to the management accounting professionals declared, the principle issue that caused the change of the role of management accountant in corporation is the increasingly fierce competition (Hoque et al., 2001; Krishnan et al., 2002).The new business environment just reflected this kind of competition. In the new business environment, it gave the expression to escalating globalization, fresh regulations that focused on corporate governance, changeable markets, new organizational structures, mergers and acquisitions, new management practices, rapid reaction speed, increasingly intelligent information technology and a potential trend of a more elastic corporation structure because of the need to deal with market requisition and more (Askary et al ,2008). In some s urveys, people see the changes of information technology and organizational restructuring as the most two important issues caused the change of the role of management accountants in organizations. And new accounting software and new management style are other two significant change drivers (Tsamenyi and Yazfifar, 2005). For example, a significant change of the business environment is the change of management accounting practices. There are so many new management accounting techniques had been innovated and implied in business these years. Some experts claimed that the changes of management accounting practices are administrative innovations (Hart and Roslender, 2002). Whether these changes could be successful or not, they are depended on how well behavioral and organizational implications are dealt with. So the process of these changes meets a huge organizational stress, clash and revolt. And these negative issues may cause failure of the innovation (Hart and Roslender, 2002). In this area, the most important issue is the innovation of Strategic Management Accounting (SMA). SMA was considered as the common-sense approach to the matters emerged in a changing business environment (Hart and Roslender, 2002). Some experts claimed accountants did a large number of benefits by using SMA to strategy formul ation and implementation. Some researchers suggested accountants to change their views from traditional accounting issues to concern more business factors. Some persons seen SMA was a tool to help accountants promote their status in organizations (Hart and Roslender, 2002). As a so hot topic, there is no a common conceptual framework about SMA. One definition (Hart and Roslender, 2002) accepted by some people is: The provision and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly relative levels and trends in real costs and prices, volume, market share, cash flow and the proportion demanded of a firms total resources. In 1981 that SMA was found, Simmonds set a view that the role of management accountants were changed from a pure financial worker to a more important position that need to gain a business opinion and hold the ability of the understand of business environment and represent changes in competitive position to senior management (Hart and Roslender, 2002). To illustrate, intelligent information development is a more important reason that caused the change not only in the past, but also it is going to influence the role of management accountant in companies in the future even for ever (Management Accounting, 1998). Meanwhile, the development of intelligent information occurred in every industry, business aspect and country. It is an obvious trend that computers deal with more daily work (Management Accounting, 1998). People who can hold the ability to learn and master IT and apply advantages of IT to daily works fully, they will gain benefits of a broader and more flexible role, with bigger management responsibilities, and maybe more rewards, and more frequently join in business strategy (Management Accounting, 1998). The application of IT into business work impacted not only on the role of management accountant in organizations, but also on the relationship between management accounting and other function (Management Accounting, 1998). There is another specific example that could be seen as the impact of the changing business environment caused on the role of management accountant. Enterprise Resource Planning (ERP) systems are the chief innovation in the business world as an information technology for companies to get information in 1990 (Kholeif and Jack, 2007). As a result, there are a good many of researches to investigate how the ERP systems to influence management accountant on work. One finding in researches of this topic is the role of management accountants in ERP environments seems to be subject to hybridisation, that means the role broadens to include other business and information movement or other people broaden their roles to take charges that accountant do (Kholeif and Jack, 2007). Consequently, the role of management accountants is changing from those traditional functions towards business partner and strategic partner. In spite of this, the use of ERP system yet may hurt the role of management acco untant as information suppliers because the chief managers can gain information they need directly without through accountant report (Kholeif and Jack, 2007). In recent years, there is another vitally important development concept in management accounting called Balanced Scorecard. It contains two aspects of changes compared with old accounting system. At one hand, it introduced an incorporation of non-financial measures. At the other hand, it joined these measures with organisational strategy (Choi and Latshaw, 2002). This means the top management of corporations could use Balanced Scorecard to strengthen strategies, introduce these strategies to all of the company, and assess the organisations process that pursues the goals of the strategies. At the same time, management accountants also adopt this concept in their works. This helps them enhance their status in companies as important management team partners. The changes of the role of management accountant in organizations It is a well known statement that management accounting practices that mainly include management accounting techniques, information and/or systems have nearly kept been stable in the greater part of a century (Johansson, 1990; Kaplan, 1986b). As a result, it can be concluded that traditional management accounting practices lost the ability of gaining useful information and giving full play in management decision-making in the changing business environment. With the changing business environment, the role of management accountants in organizations also changed obviously. One obvious example of the changes of t management accountants caused by the innovation of Balanced Scorecard could be found in the article Counting More, Counting Less: Transformations in the Management Accounting Profession.(Choi and Latshaw, 2002) In the essay, the authors compared differences of management accounting professions between 1995 and 1999 about accountants in IMA (Institute of Management Accountants). They found some aspects of the changes. First, there are more people considered management accountants gain more benefits for corporations in 1999 than the number in 1995 (Choi and Latshaw, 2002). Second, more workers were aware that management accountants were not only worked for accounting department, they also worked in operating sections as part of business team (Choi and Latshaw, 2002). Third, professors searched that management accountants used more time in internal consulting and the most important action for them is the strategic planning (Choi and Latshaw, 2002) . At last, people claimed that management accountants in companies took charges of both business partner and strategic partner. The vital reason of these changes is that management accountants in organisations take use of Balance Scorecard as a powerful tool to show their abilities to senior managers and strengthen their role as strategic partners (Choi and Latshaw, 2002). With the emergence of a specific accounting practice called Strategic Management Accounting (SMA), the role of management accountants also greeted clear changes. From the research of Bhimani and Bromwich, there two major ways of strategic management accounting: One tends to cost the product attributes provided by a companys products; the other is to cost the functions in the value chain which provide value to the consumer (Bromwich Bhimani, 1994). According to findings of Inman (1999), there are some points of differences between traditional and strategic management accounting: The first significant difference is the way that how cost should be cost; the second difference is the cost analysis goals; the last difference is the cost behavior. SMA put emphasis on the relative cost position; the approach a corporate may keep a continual cost advantages and costs of differentiation. As a result, the new kind of accounting practice requires management accountants to gain more abilities an d broaden their horizon from their usual work, put more eyes on general management, strategies making and implement, marketing and product development (Hart and Roslender, 2002). In modern society, intelligent information development is a common driver caused changes in many areas. The role of management accountants in organizations also changed with this trend. If management accountants want to be competent at their positions, they should possess the ability to stay ahead of change. They need to know well the latest information technology software, as the same time get a comprehensive comprehension of the business (Anastas, 1997). Consequently, there are some changes and trends happened for management accountants. The first trend was more and more management accountants became senior managers such as chief executive officers or chief operating officers, and the responsibility of accountants also changed from just analysis of past to strategic planning (Anastas, 1997). The reason of this phenomenon was because of the ability of accountants that they can translate financial data and results to strategic planning word. The second change was under the pressure o f the development of information technology, management accountants became advisors or internal consultants (Anastas, 1997). Accountants now join in the activities such as creating strategies and recommendations to influence management decisions. Management accountants play the role as a pivot among different departments. Heading accountants are the centre point to ensure companies on track. The third change is management accountants increasingly involved in decision-making activities (Anastas, 1997). They no longer just do book-keeping; they also make decisions for the whole company strategies. The forth change is management accountants became information managers because they are always the first consumers of new technology (Anastas, 1997). As a result, accountants usually adjusted more quickly and smoothly to new information technology than other departments in organizations. Accountants used the new technology to transform their eyes from looking backward to looking forward. So accountants could use new technology to calculate and forecast future environment the corporation will meet. Even sometimes accountants became sellers rather that reporters as the reason that they can sell the suggestions they got from the new information about what to do in the future (Anastas, 1997). Conclusion As been found the changes of business environment and the changes of the role of management accountants in organizations and the relationship between two kinds of changes, the conclusion could be gained. As a clear research finding, the major changes in business environment are these aspects: communications and information technology, organisational restructuring, globalisation and internationalisation and improvements and new innovations of management accounting practices (Management Accounting, 1998). And the major functions of management accountants these years focused on: design and improve the information systems of companies (especially understand and make use of IT system), give suggestions for business projects, join in strategic planning (plan and operate business and marketing objectives), deal with customers demands and taxation matters (Management Accounting, 1998). To summarise these aspects in some common and incisive points, the changes of the role of management accoun tants in organisations are chiefly as these respects: Firstly, the role of management accountants has been changed to business partners in corporations. They joined in more and more activities in functional departments, and they also participated in the plan and renew of information. Secondly, management accountants increasingly move their location from offices towards more near to plants. Thus they can get more specifically understanding of the business. This is also a clear point about accountants now play the role as business partners and they usually joined in a project from the just beginning and decision of results, and take charge of all outcomes. Thirdly, management accountants now naturally are seen as members of management team and business managers because their unique knowledge of finance and accounting can take huge benefits for management actions (ODea and Pierce, 2003). In one sentence, the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner in the changing business environment. Bibliography Anastas.M. (1997) The changing world of management accounting and financial management. Journal of Management accounting. .48-51. Askarany.D et al. (2008) Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Journal of Accounting Business Management. 15(2), .1-21. Bhimani, A. and Keshtvarz, M. H. (1999). British management accountants: strategically oriented. Journal of Cost Management. 13(2), .25-31. Cable.R.J et al. (2009) Teaching future management accountants. 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