American Exceptionalism and Social Welfare Development Free Essays

The term American Exceptionalism, introduced by Alexis de Tocqueville in 1931, was based on the idea of America being built on individualistic, anti-government beliefs and attitudes, with special attention directed to personal freedoms and rights (Skocpol, 1992). The weakness of government caused by the decentralization of its power, slavery, increasing immigration, as well as cultural and racial discrimination played a crucial role in the hindering of the creation and development of social welfare policies (Nelson, 1990 Skowroneck, 1982).From its very beginnings, the American social welfare system was greatly influenced by the nation’s belief in individualism and limited government intervention, which resulted in reluctance to distribute resources from â€Å"haves† to the â€Å"have nots† (Axinn Stern, 2008). We will write a custom essay sample on American Exceptionalism and Social Welfare Development or any similar topic only for you Order Now The Colonial welfare system was based on English Poor Laws, which distinguished between deserving poor (unable to work due to age or health) and undeserving poor (able-bodied but nonworking). The deserving poor received assistance from the government; the undeserving were employed in workhouses.The 1800’s brought sweeping changes and a more humanitarian approach toward the poor, as people began to realize that the cause of poverty rested in malfunctions of society (Rothman, 1971; Axinn Stern, 2008). The Charity Organization movement, which promoted social Darwinism and â€Å"scientific charity†, was established setting the ground work for social casework. The localization of power and â€Å"patronage politics† predispositions prevented any significant social reforms (Skocpol, 1992). Still, the government began at that time many social programs that benefited women, children and elderly who were not able support themselves. Specialized institutions for adults and children who required â€Å"special treatment† were established. The New York Children’s Aid Society’s â€Å"orphan trains† removed poor inner city children from the bad influences of their urban environment. Separate correctional institutions for delinquent children and juvenile court system were developed. Labor movement regained its power during war, as the labor shortage gave it a greater force to negotiate the workers needs (Axinn Stern, 2008).The late 19th and early 20th centuries were marked by the belief that anyone who was willing to work could find a job. Still, the rapid industrialization and the influx of new immigrants after the Civil War increased the poor population and intensified the need for a more systematic approach to welfare. In addition, the labor movement was torn by internal opposition in approaches to fight for their rights, which prevented the working class from effective organization in their efforts to improve the social welfare (Axinn Stern, 2008).Following the Civil War social policies were developed for soldiers, mothers and children, including the Civil War Pension Program, mother’s pensions and veterans’ benefits (Skocpol 1992). When the Great Depression stroke and the entire nation suffered economic hardship, grew the expectancy and need for the federal government’s involvement. Although the philosophy of New Deal was a short-term, temporary support through public works programs, Roosevelt’s legislation was strongly criticized by many. New Deal also strengthened the existing status quo of class and racial discrimination, claims Brueggemann (2002).Despite the criticism and opposition, many of Roosevelt’s policies, such as National Industrial Recovery Act, t he National Labor Relations Act (Wagner Act), and the most significant – Social Security Act, with Old-Age and unemployment insurance and Aid to Dependent Children – were enacted (Axinn Stern, 2008). While not fully successful and far from perfect, New Deal initiatives served as a source of inspiration and base for expending of old social programs and creating new ones for the last 70+ years. ? How to cite American Exceptionalism and Social Welfare Development, Papers

The Wasp Factory Review Essay Example

The Wasp Factory Review Paper Essay on The Wasp Factory Thats the way human nature is that it is running or hiding from their problems, by itself, sometimes without realizing it. hides behind the mask, which even to himself seems true face. Throughout almost the entire book one can wonder hate the hero, Im not to understand it, the family, the people around. Why so much impunity and unnecessary cruelty? Why is the child decides to live if the other children He hates women, offer animal sacrifices, mercilessly killing them. At the same time, he scolds his lunatic brother for what it burns and eats dogs. We will write a custom essay sample on The Wasp Factory Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Wasp Factory Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Wasp Factory Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer After all, the old dog, how confident hero, stripped him of his normal life. Why is it behaves, his father, brother ..? All this must be an explanation. And it comes almost at the end of the book The book is not random characters:. Snake, dog, wasps, birds, sheep they all help to know the nature of man, his actions and actions. The main symbol of Wasp. That they may represent envy and hatred, enemies, conflict, trouble. The hero is constantly struggling with their enemies of wasps and follow the life of the factory, protects it from prying eyes. Hornet nest (factory) is dejected (from dream book). But the hero does not a villain, but a real victim The only thing I did not like -. In the last chapter, the author puts into the mouth of the protagonist couple proposals that reveal the idea the whole work. In fact, the book is written well enough and the reader itself, without assistance can draw conclusions.

Emotional Abuse of Children †Childhood Development Essay

Emotional Abuse of Children – Childhood Development Essay Free Online Research Papers Emotional Abuse of Children Childhood Development Essay Emotional abuse differs from the perceptions that many hold of abuse, as the infliction is not physical but rather verbal or psychological damage. Its intangibility and subjectivity to interpretation has problematized its recognition within the public sphere as well difficulty and incongruence in defining emotional abuse as a separate entity from other forms of abuse. This has posed a significant challenge in conducting meaningful research resulting in emotional abuse being â€Å"the least studied of all the forms of child maltreatment and its etiology is less developed† (Tomison and Tucci 1997 p2) While the exact definitional understanding and measurement of emotional abuse are difficult to determine, many of the implications of this form of abuse can be conceptualised based upon many of the experiences of children and its impact and effect can be understood. Emotional abuse may exist independently or in coexistence with other forms of abuse and is â€Å"increasingly considered to be the core issue in all forms of child abuse and neglect† (Tomison and Tucci 1997 p2) along with one of the most prevalent producing amongst the most destructive consequences (Tomison and Tucci 1997). The effects of emotional abuse are understood developmentally by researchers (Gabarino 1978 in Tomison and Tucci 1997) particularly in understanding children. Due to the characterisation of emotional abuse as a pattern of behaviour over a period of time rather than an isolated occurrence, we can see that although emotional abuse may be less easy to define its impact and effect on children’s development and wellbeing is detrimental. Significant to this is also children witnessing domestic violence which is gaining a growing recognition as having an immensely damaging effect on children and is of significant concern as it is the most common reason for a child to be referred to DoCS or other child protection agencies (Irwin, Waugh and Wilkinson 2002) The impact of emotional abuse on children may be particularly difficult for them to define as researchers have often found emotional abuse to be deep rooted and intergenerational within the family structure, often undermining or degrading a child’s development (Tomison and Tucci 1997) The effect of this behaviour can have far reaching short and long term effects and be extensively detrimental. The effect of and an individual’s reaction to emotional abuse will be determined by a multiple factors such as the individual circumstances and experience of abuse. A multitude of damaging effects of emotional abuse of children are evident, impinging on the ability of a child to develop and experience a sense of wellbeing and being loved. Such effects may include low self-esteem and poor self-confidence, feelings of guilt, shame and worthlessness, confusion over the abuse and their sense of identity, high anxiety levels, withdrawal from social interaction, aggression and behavioural difficulties, physical reactions such as illness, interpersonal and communication problems including problems expressing emotion or age inappropriate behaviour (Napcan 2005) The longer-term effects of emotional child abuse may vary taking into account the subjective experience of the individual and variable factors including the nature, duration, severity, perpetrator, family, support and interventions of the abusive behaviour and the construction of this behaviour within the individual experience. Some of these effects may include the inability to form positive relationships with others including the reoccurrence or recreation of abusive relationships as the victim or abuser, drug use, homelessness, limited life skills, mental health issues and self-destructive or suicidal behaviours. (Napcan 2005) Research has also suggested a strong link between child abuse and trauma including post traumatic stress disorder with the victim facing fundamental and multiple issues with the â€Å"defences formed in childhood becoming increasingly maladaptive.† (Herman 1997 p114) Research has also begun to question the role and effect of emotional abuse relative to other forms of abuse. It has been suggested that children who experience emotional abuse are more likely to experience other forms of abuse in conjunction with this (Higgins 2004). This raises the question of if these children comprehend the full impact of emotional abuse within the context of other forms of abuse and the devastating impact of multiple and repetitive abuse in the lives of children. Emotional abuse remains an area within the domestic violence and child abuse spectrum which is relatively under researched and explored with its impacts and effects conceptually less developed and the experiences of its victims often unheard, underrepresented within research and statistics. Unfortunately in many instances children are unsupported or even unaware of the magnitude and wrongful nature of the emotionally abusive actions and behaviours inflicted upon them. Children are particularly vulnerable members of our society, segregated and marginalised, relatively open to discrimination and abuse and often unable to express and represent their rights and best interests. Their developmental stage and limited access to information and resources are often used against them and the power held by adults and family members may be abused without a child fully comprehending why. Children may also be unable to determine what is and what is not appropriate or caring behaviour towards them, particularly in deconstructing the experience of emotional abuse, which may be multifaceted and complex, not always simply categorised by specific actions or behaviour. Younger children may also be less comfortable discussing violence within or outside the family feeling that they are powerless or even at fault. Many of the effects of emotional abuse such as low self esteem, depression, aggression and withdrawal may act as barriers in communicating their abuse or in having their disclosure of an abusive situation taken seriously. This may proliferate the growing distrust a child may feel towards adults and the care giving institution that has failed to support them and fulfil their needs. Children may have been told by their abuser or others that nobody will listen to their allegations of abuse or that worse results will ensue with disclosure. The child may also be attached to their abuser and may not want to be separated from them, rather wishing for the abuse to simply stop. Particularly relevant within emotionally abusive situations is whether a child will recognise the behaviour and actions inflicted upon them as abuse. With definitional problems and contradictions remaining in negotiating the construction of emotional abuse, a child may be unable to locate this behaviour as abusive and may be interpreting it as just having an argumentative, cold, unkind or emotionally unavailable caregiver. Children within emotionally abusive situations face multiple challenges and marginalisation as underrepresented groups in both their experiences as children and as those experiencing emotional abuse. Advocacy and research for children experiencing this abuse is very limited and thus has not yet been thrust into the discourse of the public sphere in the same manner as child sexual and physical abuse. This is problematic as it can lead to the further disengagement and exclusion of this group even within the abuse context and is not conducive to helping children and families understand and prevent emotional abuse. Multiple issues face children in accessing services and assistance with emotional abuse. Children, especially younger children are very dependent upon their parents and caregivers and thus may not be aware of or be capable of accessing services. Younger children may not be cognitively or developmentally able to process and label their experiences of emotional harm or violence as abuse or even conceptually construct an understanding of abuse is. Attachment and dependency also forms a major challenge, as children are unwilling to recognise problems and compromise their relationships with their parents. Children are often confused as they unconditionally love their parents and are perhaps more willing to accumulate personal responsibility and self blame for the events or dismiss them hoping that the abuse will end. This may facilitate patterns of abuse to continue with children remaining unwilling to take action against their parents. If children are willing to seek help they may be unsure of where to turn and daunted by the services available which are often adult centred. A focus within service provision limited to sexual and physical abuse may also be problematic, as the understanding and support networks established rarely cater specifically and do not always cater inclusively for the emotionally abused child, drawing back upon the lack of recognition of the scope and impact of emotional and psychological abuse. Children may also be unable to access assistance due to their close proximity to the abuser if they are a primary caregiver and the risks involved. The child may fear retribution is discovered and may be fearful that their disclosure will not be listened to or believed, potentially proliferating their already volatile situation opening themselves to further harm and abuse. The social construction of the child and family within society are also important to examine in further conceptualising the framework within which the child abuse and maltreatment paradigm exists. The ideology of the family as a private unit with which society has little to no interaction or control over, although somewhat outdated, often resinates within the experience of the emotionally abused child. The movement towards the inclusion of the family within the public sphere and the significance of individual experience to the collective societal functioning in the spirit of C Wright Mill’s sociological imagination has played a major role in the understanding of family violence over recent years. This has promoted an inclusion of family issues into public concern but it still an ongoing issue within abusive situations with family issues and problems hidden within the private dimension. This along side outmoded views of children as resilient and unaffected by the emotional abuse inflicted upon them reiterates that although much progress has been made within child abuse prevention; underpinning ideological standing and outmoded principles are still present within out soci eties construction of childhood and abuse. Policy and programs devised approaching and addressing child abuse and children within family violence situations have undergone a comprehensive reframing over recent decades. A movement departing from reactive and post-abuse intervention to early intervention and educative strategies within a preventative and supportive framework has become increasingly evident (Tomison 2001) Societal reconceptualisations of family violence as a societal issue rather than a private matter are leading towards a more holistic approach with a greater emphasis on contextual understanding of a child within their family and social milieu.(Tomison 2001) Within policy making and the provision of services specifically child centred and catering for emotional abuse it could not be argued that they are excluded; however fail to be given the focus and attention needed to support the victims of this type of abuse Many generalist child protection legislation, frameworks and policies have been implemented which underpin and complement the work of programs and service providers approaching the emotional abuse of children. The United Nations international convention on the rights of the child and the Children and Young Persons (Care and Protection) Act 1998 provide the framework upon which many policies and practices are developed (Kovacs and Tomison 2003 p517) Policies regarding the mandatory reporting of child abuse and the working with children check have contributed to preventing the emotional abuse of children as well as direct and indirect government support in funding services and programs involved in child protection. The Department of Community Services (DoCS) is a fundamental provider of policy frameworks and services to New South Wales regarding child protection and abuse including the emotional abuse of children. They are involved the planning and implementation of appropriate policy making effecting the provision of child protection services and supported placement services for children. They are also involved in the funding and provision of many services interacting with children who have been emotionally abused at an investigation and intervention level. There are many general child abuse child focused interventions many of which include on some level emotional abuse support but with little services or programs specifically designed with a focus upon the emotional abuse of children. Child personal safety programs are particularly useful in educating children of types and occurrence of abuse working towards locating, preventing and disclosing a wide variety of child abuse and family violence. These programs are very useful in assisting children in understanding emotional abuse when it is included in the program and open up discussion and thought as to what constitutes emotional and other forms of abuse. Programs aimed specifically at children who have been the victims of child abuse are becoming increasingly regular and effective in the support and assistance of children. Within the context of emotional abuse many recent programs have been piloted and implemented with children witnesses and victims of domestic violence aiming to provi de meaningful early intervention, increase children’s self esteem, normalise feelings and discuss responsibility, safety and support. Although these services are often inclusive of children who have been victims of multiple forms of abuse not only emotional abuse, the occurrence and detrimental impact of emotional abuse is included as a significant factor within the program planning and structure. This is particularly relevant to children who are victims of emotional abuse and witnessing domestic violence. Programs such as Kids in Motion and Kids Tome undertaken by LifeCare family and intervention services and the Kids and the Children’s Domestic Violence Support Group run by Parramatta Community Health Centre and Family Court Counselling are examples of this (Australian Domestic Violence Clearinghouse 2005) Family focused interventions may also be undertaken but again are rarely specifically addressing the emotional abuse of children. These may include parental education programs to assist parents in gaining information and skills. These take a strengths based approach in child abuse prevention, working towards supported and appropriate parenting and greater parental awareness and insight into their own behaviour and actions and how this may effect their child. Home visiting services are often also utilised as an early intervention strategy in assisting parent’s access to support and services they may be unaware of or unable to access. This may be beneficial as a prevention of the emotional abuse of children however does not specifically approach this issue. Community focused interventions have played an important role in shaping community beliefs and attitudes regarding children, abuse and domestic violence. Campaigns have been undertaken on domestic violence in the past that have included specific reference to the effect of domestic abuse on children. However current community education campaigns such as the Partnership Against Domestic Violence has focused upon young women and physical violence rather than a more holistic approach looking at other forms of abuse or other victims. The overhaul and development of primary prevention programs and secondary prevention programs to include emotional child abuse and the implications for children within family violence situations is an essential step in facilitating a more informed and aware community. This will assist to empower children to understand various forms of abuse and behaviour that they can recognise as unsafe or abusive. Working from this approach two major concerns can be addressed. Firstly little research has been undertaken of child abuse prevention programs in Australia. (Richardson, Higgins and Bromfield 2005) Within the overhaul and development of new prevention programs, evaluation of existing programs including their content and effectiveness can be undertaken with the findings contributing into the planning and implementation of the most useful and appropriate programs to the needs of children. Secondly, the inclusion of a broad range of experiences of abuse of children and witnessed by children with a greater emphasis on the previously omitted or under explored issues of child emotional abuse and witnessing family violence. This will promote a greater knowledge base on emotional abuse and work towards assisting children suffering from emotional abuse and mistreatment. An approach to educating the whole community as well as at risk groups such as children, parents and families works within a strengths based social and community approach aiming to reaffirm the values and needs of the community and educate all on their rights, responsibilities regarding safety and protection of children. This assists individuals in gaining a further insight of what constitutes abuse and family violence and where they can turn to for help and assistance. This holistic child friendly approach may assist in the creation of â€Å"cohesive communities, high in social capital, facilitating community members working together for their mutual benefit to improve their community.† (Tomison 2005 p1) Working with the community as a whole within this context will enable the much needed focus and exploration of child emotional abuse. This will work towards creating greater safety, education, knowledge and support for children while carefully maintaining a child-focused approach as paramount concern without the exclusion of the community as a whole. Evaluation and research within the Australian context will also prove to be beneficial in ensuring the most relevant and appropriate services can be offered to victims of child abuse. This will also help ensure that prevention programs can be dynamic, relevant and specific catering for the diverse needs and interests within the community raising awareness of issues such and child emotional abuse which is often overlooked or its impact not completely understood. This research and holistic focus may assist in developing a co-ordinated and consistent framework from which to provide relevant and needed information and services on child abuse. The resources can be allocated to areas of need such as child emotional abuse to increase awareness, knowledge and prevention within the community. A greater recognition within the policy and service provision context of the interrelationship between emotional abuse and other forms of child abuse is necessary in attempting to provide an effective and holistic approach to child protection and support of victims of abuse. An initiative to â€Å"move beyond ‘turf boundaries’ between those working separately on the different types of child maltreatment† (Higgins 2004 p54) is very important in recognising the need for policies and services that work inclusively of the child’s entire abuse experience rather than compartmentalise abuse in separate stigmatised categories which may further traumatise or devalue the impact of the abuse upon the child. It is important to be able to provide services that are inclusive of a child’s experience and which are able to support them and assist them. Emotional abuse may be a significant form of abuse in the life of a child suffering also from physical or sexual abu se. A greater co-ordination and inclusiveness of specific and generalised services is needed so that the child seeking help does not feel marginalised or labelled as a victim of one type of abuse only. Ensuring that a plethora of options and assistance for the variety of issues and needs faced by children who have suffered abuse requires greater attention within current service provision. By doing this recognition of the complexity and multifaceted implications of various forms of child abuse is being actively worked towards. Service provision that is client centred and focused rather than based on the abuse suffered is empowering to the child seeking assistance and understanding of each child’s experience. Children’s thoughts, rights and opinions need to be of paramount concern within all levels of policy and program planning and provision as â€Å"the adult centred child protection discourse has conceptualised the child as a ‘becoming’ person and ignored the subjectivities of children as beings† (Mason and Falloon 1999 p9). This is an issue of particular concern in child emotional abuse as it is an area of child maltreatment that is under researched and resourced and within which a top down approach is often utilised failing to take into consideration the diverse experiences and needs of children suffering abuse. Further research and study into child abuse, in particular child emotional abuse and the impact of domestic violence on children will assist in activating the voices of children who have been unheard, unrepresented and in too many instances unsupported. Educating the children and community as a hole is a comprehensive approach to alleviating the imp act of child emotional abuse. This is taking a primary prevention approach to improving the knowledge base and resourcing a community to prevent child abuse before it happens and understand important child protection issues impacting children in every community. Working towards this as well as further assisting children who experience emotional abuse will greatly assist these children and the community in providing the information, resources and support for a significantly detrimental form of child abuse that has often been overlooked. References Australian Domestic Violence Clearinghouse (2005) Good Practice Programs. [online] Australian Domestic Violence Clearinghouse. Available From: austdvclearinghouse.unsw.edu.au/gp_simple.htm Herman, J.L. (1997) Trauma and Recovery. London: Pandora. Higgins, D. (2004) Differentiating Between Child Maltreatment Experiences. Family Matters. 69 (Spring / Summer 2004), 50-55 Irwin, J, Waugh, F, and Wilkinson, M. (2002) Domestic Violence and Child Protection. National Child Protection Clearinghouse Newsletter. 11 (1)Winter 2003 7-9. Kovacs, K; and Tomison, A.M. (2003) An Analysis of current Australian Program Initiatives for Children Exposed to Domestic Violence. Australian Journal of Social Issues. 38 (4) 513-521 Mason, J; and Falloon, J. (1999) A Children’s Perspective on Child Abuse. Children Australia. 24 (3) 9-13. Napcan (2005) What is Child Abuse? [online] Napcan Foundation Avalaible From: napcan.org.au/what.htm Richardson, N, Higgins, D and Bromfield, L (2005) Making the Right Choices about Child Protection Programs and Services. [online] Australian Institute of Family Studies, National Child Protection Clearinghouse. Available From: aifs.gov.au/institute/pubs/papers/mrccpps Rogers State University (2005) C Wright Mills Homepage. [online] Rogers State University Available From: faculty.rsu.edu/~felwell/Theorists/Mills/ Tomison, A. (2005) Child Friendly Communities – Tailoring a ‘Whole of Community’ Message. [online] Napcan National Advisory Council. Available From: napcan.org.au/documents/AdamT2005NTLaunch.pdf Tomison, A.M; and Tucci, J. (1997) Emotional Abuse: The Hidden Form of Maltreatment. [online] Australian Institute of Family Studies, National Child Protection Clearinghouse. Available From: aifs.gov.au/nch/issues8.html Bibliography Hirigoyen, M. (2004) Stalking The Soul – Emotional Abuse and the Erosion of Identity. New York: Helen Marx Books. Jaffe, P.G, Wolfe, D.A, and Wilson, S.K (1990) Children of Battered Women. London: Sage Publications Kids Help Line (2005) Child Abuse 2003 – 2004. [online] Kids Help Line. Available From: kidshelp.com.au/upload/9951.pdf O’Hagan, K (1996) Emotional and Psychological Abuse of Children. Buckingham: Open University Press Women’s Coalition Against Family Violence (1994) Blood on Whose Hands? The Killing of Women and Children in Domestic Homicides. Brunswick: Women’s Coalition Against Family Violence Research Papers on Emotional Abuse of Children - Childhood Development EssayThe Relationship Between Delinquency and Drug UseEffects of Television Violence on ChildrenRelationship between Media Coverage and Social andThree Concepts of PsychodynamicAnalysis Of A Cosmetics AdvertisementIncorporating Risk and Uncertainty Factor in CapitalArguments for Physician-Assisted Suicide (PAS)Moral and Ethical Issues in Hiring New EmployeesInfluences of Socio-Economic Status of Married MalesGenetic Engineering

The History of Small Business in the United States

The History of Small Business in the United States Americans have always believed that they live in a land of opportunity, where anybody who has a good idea, determination, and a willingness to work hard can start a business and prosper. Its the manifestation of the belief in a persons ability to pull themselves up by their bootstraps and the accessibility of the American Dream. In practice, this belief in entrepreneurship has taken many forms over the course of history in the United States, from the self-employed individual to the global conglomerate. Small Business in 17th and 18th-Century America Small businesses have been an integral part of American life and the US economy since the time of the first colonial settlers.  In the 17th and 18th centuries, the public extolled the pioneer who overcame great hardships to carve a home and a way of life out of the American wilderness. During this period in American history, a majority of colonists were small farmers, making their lives on small family farms in rural areas.  Families tended to produce many of their own goods from food to soap to clothing.  Of the free, white men in the American colonies (who made up about one-third of the population), over 50% of them owned some land, though it was generally not much. The remaining colonist population  was made up of slaves and indentured servants.   Small Business in 19th-Century America Then, in 19th-century America, as small agricultural enterprises rapidly spread across the vast expanse of the American frontier, the homesteading farmer embodied many of the ideals of the economic individualist.  But as the nations population grew and cities assumed increased economic importance, the dream of being in business for oneself in America evolved to include small merchants, independent craftsmen, and self-reliant professionals. Small Business in 20th Century America   The 20th century, continuing a trend that began in the latter part of the 19th century, brought an enormous leap in the scale and complexity of economic activity. In many industries, small enterprises had trouble raising sufficient funds and operating on a scale large enough to produce most efficiently all of the goods demanded by an increasingly sophisticated and affluent population. In this environment, the modern corporation, often employing hundreds or even thousands of workers, assumed increased importance. Small Business in America Today Today, the American economy boasts a wide array of enterprises, ranging from one-person sole proprietorships to some of the worlds largest corporations. In 1995, there were 16.4 million non-farm, sole proprietorships, 1.6 million partnerships, and 4.5 million corporations in the United States - a total of 22.5 million independent enterprises.

Process Costing Essay Example | Topics and Well Written Essays - 1750 words

Process Costing - Essay Example In the contemporary period, process costing is one successfully adopted accounting methodology in organizations. Organizations use process costing for effective cost calculation, especially at times when other costing models (job costing or activity based costing) are futile and not producing desired outcomes. Process costing is applied when activities like cost accumulation, cost assignment and cost assessment are to be performed and conducted. When both cost of fixed and variable natures are to be calculated then process costing comes into organizational application. Importance of Process Costing When an organization involves the multi-level production process and manufactures products in departmental sequence, then cost management is really a critical task. Process costing is a methodology than enables such organizations to calculate costs in the critical times. It is one methodology that can effectively be applied in manufacturing firms and organizations. Organizations where information flow is departmental can successfully adapt the strategic approach of process costing. This elaborates the comprehensive application of process costing in processing organizations. Literature Review Journal Article 1: Process-Based Costing: The Best of Activity-Based Costing Aim: Process costing is considered as a cost allocation process. It is known to be as a methodology that assigns cost to different process patterns with respect to assigning cost to process a sequence. The aim of this study is to determine that how process costing is effective in cost allocation procedure. How process costing applies in the activity of assigning costs to sub-sections of the process is answered in this study. Methodology: The study has adapted the case study format to conduct research and assessment. The case of semi conductor manufacturer is observed and analyzed in this study. The company was earlier a R&D unit which later on became a semi conductor manufacturer. This company was selected to understand process costing in a practical manner. The researcher first performed theoretical research to find out the importance of process costing manufacturing firms. Later the researcher analyzed the case of a manufacturer that produces semi conductors in batch forms. Functio nal activities of the selected company were analyzed to understand the practical implication of process costing(Sievanen & Tornberg, 2002). Conclusion: The study recognizes that a two-dimensional approach can be adopted on the basis of process costing methodology. These two dimensions are strategic and operational information collection. The study identifies that using the process costing with two dimensions, organization’s overall process cost can be calculated. Adopting the two dimension approach of process costing, cost of departmental procedures, functional activities and cost of objects and materials can be calculated. When departmental costs are known, cost allocation is an easy task to perform(Sievanen & Tornberg, 2002). Journal Article 2: Accounting for Process Cost Systems Aim: It has been noted that theories presented on process costing are certainly on a gap with the practical evidence that is present in this subject. There is certainly a gap present between proces s costing theory and practice as projected by most of the UK and Australian companies. The aim of this study is to understand this gap, which is done by means of understanding the New Zealand environment perspective(Parkinson, 2012). Research Methodology: The researcher adopted a pragmatic research design to conduct this study as both primary and secondary sources were used to perform

Love Essay Example | Topics and Well Written Essays - 500 words - 9

Love - Essay Example ‘It was our old times when true love was found on this plant, the current generation has no idea of what true love is’ my grandfather used to say that. But love actually is the greatest of all powers on this plant and with the ability to identify and care, one can find love anywhere on this planet in form of love form family, love for their own selves and love for a woman. Love for family is usually the most commonly found kind of love. It is the love that exists between the members of a family. This kind of love is identified when the members of a family tend to take care of each other, make sacrifices and provide with basic necessities of life to each other. Love for family keeps the family together and can be regarded as the main pillar of our social life. It is also the love for one’s family that makes one of the founding stones of a community since families are what make communities survive. Love for one’s self is the second kind of love that exists in this world. People who usually express this kind of love are labeled selfish in today’s world but actually it is this love that helps them survive and progress. Love for one’s self does not mean being selfish and not taking care of others at all but, it means giving enough time to one’s self, to take care of one’s self, maintaining hygiene, eating healthy food and spending money to look good. Staying happy is an important way to express love for one’s self. Love for a woman, often misunderstood as the only kind of love in this world is actually a kind of love. It Is an important component of a person’s married life and a necessity for marriage to continue. If there is no love for the woman there would be no marriage. It is the most complicated kind of love and usually the most difficult to live up to. In a nutshell, love for a woman is not the only kind of love that exists in the world. Love can exist in any shape such as love for God,

Investigating Alcoholic Fermentation and the Affects of Yeast on Dough :: essays research papers

Biology Lab Report Investigating Alcoholic Fermentation and the Affects of Yeast on Dough Aim: The aim was simply to investigate whether or not yeast had any affect on causing dough to rise when baked and to experiment with alcoholic fermentation eg. to see if it gave off carbon dioxide. Introduction: Following a few weeks of fermentation theory, groups of three to four were assigned and told to conduct a series of experiments involving the affects of fermentation. My group consisted of myself, Won Jin, Brendan and Sun-Ho and we chose to investigate alcoholic fermentation and the affects of yeast on dough, more specifically to see if yeast caused the dough to rise in anyway. We followed the instructions in our biology textbook on page 129. Hypothesis: According to what I’ve learned, I would expect that the yeast does indeed cause the dough to rise due to the carbon dioxide gas given off by the yeast. For our alcoholic investigation, I can safely assume that carbon dioxide will be given off as the formula for anaerobically respiration in alcoholic fermentation for turning glucose into alcohol is [ Glucose -> Alcohol + Carbon Dioxide + Energy ] so obviously Carbon Dioxide is a part of this. Also I assume that the fermentation will give off heat and the sugar will probably be turned into alcohol. Materials:  Ã‚  Ã‚  Ã‚  Ã‚  ca. 100 g flour   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Water   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Yeast   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  10 per cent solution Glucose   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Liquid Paraffin   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Four Test Tubes   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Lime Water (Used as an indicator) Practical: Our first experiment was to see if yeast impacted dough in anyway and to do this we brought in supplies such as flour and yeast. We followed the instructions and made three groups of dough. For each group we added 50 g of flour and added a little bit of water while mixing it. Due to my lack of â€Å"kitchen skills† I had to throw away my first two attempts, as they had gotten too sticky. But like they say, third time’s the charm and we finally made suitable dough. We mixed warm water and yeast together in a bowl and added about 10 g of sugar, which is necessary for the dough to expand. We split the dough into two smaller mounds and added the yeast solution with only one of them to see the difference of dough with yeast and dough without yeast subjected to the same conditions to analyse the difference. We placed both mounds of dough on top of a windowsill where we would leave it for an hour.