Tuesday, May 5, 2020

Koehler V Cerebos (Aust) Ltd - Myassignmenthelp.com

Question: Discuss about theKoehler v Cerebos (Aust) Ltd. Answer: Introduction In an employment contract, certain terms are fixed between the employer and an employee (Freedland, 2016). But even beyond these terms, there are certain duties of both the employer and employee towards each other. One of such duties of an employer is the duty of care. An employers duty of care towards their staff contains that they have to take required steps which adequately make certain the healthiness, wellbeing and safety of an employee (CCH Australia Limited, 2010). Demonstration of concern for the physical and mental health of the employees is not a legal duty of any employer. Though, it is considered as a key factor which helps in building trust. It also reinforces the commitment of the employees can helps in boosting productivity. Legally, all the relevant health and safety laws along with the employment laws are to be followed in addition to the common law duty of care. The case of Koehler v Cerebos (Australia) Ltd[2005] HCA 15 222 CLR 44; 79 ALJR 845; 214 ALR 355 deals wit h this very common law of duty of care of an employer towards its employee. The incidents of work stress stimulated psychiatric illness claims have been prevalent since 1990s. The removal of workers compensation legislation in State of Western Australia has assisted common law claims for work stress stimulated psychiatric illnesses. On April 6, 2005, a key verdict on employees negligence action was given in the case of Koehler v Cerebos (Australia) Ltd (Butler, 2006). In this case, the plaintiff was a worker of the Defendant. The Plaintiff believed that she was majorly overworked and did some formal complaints to the Defendant. Though, these complaints never mentioned that she was in distress. Later on, the Plaintiff developed psychiatric illness because of her job and sued for negligence. In the following segments, the arguments as a Defendant of the case have been presented. Arguments as a Defendant The Plaintiff has brought proceedings in the District Court of Western Australia on the claims that the Defendant used to unreasonably overload her with work negligently. This made her strained so much that she suffered major depressive damage which disabled her from functioning. It has further been brought forward by the Plaintiff that the Defendant knew or should have known about the risks of psychological damage to the Plaintiff as a reason of her constant pleadings for reprieve, help and a decrease in her load of work. The Plaintiff has referred to a case of breach of contract and a breach of Section 19(1) of the Occupational Safety and Health Act 1984 which contain the duties of employers (Australasian Legal Information Institute, 2005). It was the duty of the Defendant being an employer, to provide and maintain safe system of work and to provide such information, guidance and command to the employees that are essential to facilitate them to execute their job in a way which does not expose them to hazards. The Plaintiff was completely wrong in saying that the duties as an employer were not fulfilled by the Defendant. The Defendant maintains proper workplace and maintains such workplace which does not expose the employers to any hazards. Further, the defendant has provided with necessary instructions and supervision which is essential to facilitate the employees to execute their job in a way which does not result in exposure to hazards. Further it was not required by the Defendant to hire any particular expertise to anticipate that the worker would experience a threat of damage in the circumstances (Jade, 2004). There was no evidence provided by the Plaintiff to the Defendant which would have alerted the Defendant about the risk of psychiatric injury to the Plaintiff. The plaintiff had made some formal complaints about the excessive workload to the Defendant. The complaints did not in any way, state that she was in distress. The complaints only said that she was not able to complete her job to her contentment as a reason of the high load of work. It is worth noting that the Defendant could not have predicted that the employee would get a psychiatric illness because of the load of work. The Defendant has provided witnesses who clearly show that the Plaintiffs duties did not exceed the reasonable levels. They have further proved that the excessive workload has not caused her disability. There was a lack of exterior signs of suffering or probable damage. The Defendant was not in the position where he could have predicted that the Plaintiff would have been exposed to some threat of damage because of performing her obligations as a part time merchandiser. The complaints did not warrant any measures which had to be taken to thwart the growth of a psychiatric illness. The Plaintiff did not showcase any changes in the demeanor, behavior or the personality regarding the actual symptoms or illness upon her. Without any such information or change in the behavior, the Defendant could not foresee that the Plaintiff was suffering from an illness. Lastly, because of the lack of any proof regarding the psychiatric weakness, there was no ground for finding a foreseeable risk of a psychiatric injury. The Defendant would like to refer to the case of Hatton v Sutherland [2002] (Swarb, 2015). In this case, certain principles were stated by her Ladyship (Hale LJ) to establish for a claim to succeed against an employer (Chan, 2005). Referring to such principle, the Defendant assumed that the Plaintiff could cope up with the usual stress of the job. Further, the Defendant has no knowledge about the circumstances that initiated the claim. Lastly, the claim was neither foreseeable nor was resulted due to a breach of employers duty. The Defendant would also like to draw notice to the case of Barber v Somerset County Council, where it was clearly established that the work expected from the teacher as per demand placed upon him was not justified. The employer should have checked on the teacher during his sick absence. He should have provided the teacher with adequate support. Since, this was not done, the employer was held responsible for a breach of duty to care (Swarb, 2016). But in this case the Defendant never knew about the illness of the Plaintiff. Nor could they have known about such illness in any case. So, the claims of the Plaintiff should be set aside. Summary of the Case Ms Koehler was firstly awarded $856,742 by the Commissioner who evaluated the damages and gave judgment in favor of the Plaintiff. After this, the employer fruitfully appealed the verdict. This was consequently appealed by in the High Court.The employer was not held responsible by the High Court. The Court held that there was enough proof that Ms Koehler's duties were excessive by industry standards. But, the Court acknowledged that the said duties were within the limits placed in the relevant legislative guideline. The Court also held that it was logical for employer to believe that Ms Koehler's complaint of load of work was the result of an industrial relations dispute due to the cutback in her days of work from 5 to 3. Ms Koehler had never mentioned about psychiatric illness. Also, Ms Koehler's situation was not noticeably evident in form of absence from work or distress. The High Court concluded that the employer could not have predicted the threat of psychiatric injury. Conclusion As per the verdict given by the Commissioner, as a Defendant, the employer had to pay up the sum of $856,742. But, on further appeal in the High Court the Defendant was proved right. It was clearly established in the Court that even though the employee was over worked as per the standards of the industry. But as per the legislations and the rules, in the matter of employment, the employee was not over worked. The work that was being done by the employer was within the limits stated in different laws. The High Court was also content that there was no case of a failure in the duty of care by the employer. The employee was not bound to undertake the services of any particular expert who could have foreseen any risk of injury. This was because there was no evidence or proof of any mental injury amongst any of the employees, especially Ms. Koehler. She had not shown any external signs of mental injury nor was there an absence on her part from work by the reasons of illness. There was no evidence which would have alerted the employer about the threat of psychiatric injury to Ms. Koehler (Hor, 2005). The case of Koehler v Cerebos is a landmark decision in context of stress stimulated psychiatric illness in the place of work. The decision of High Court in this case has established that for foreseeing any psychiatric risk, there has to be presence of signs and symptoms in the particular employee which is adequately visible to the employer (Teff, 2008). This case acts as a savior for the employers in related circumstances. This verdict has been welcomed and applauded by the Australian Chamber of Commerce and Industry. The Chamber has warm heatedly accepted the decision of High Court about foreseeability of illness. This case shows that the employee has to communicate the problems rather than assuming that the employer knows everything and then holding them accountable for a breach of duty. References Australasian Legal Information Institute (2005) High Court of Australia: Koehlerv Cerebos (Australia) Ltd [2005] HCA 15; (2005) 222 CLR 44; (2005) 214 ALR 355; (2005) 79 ALJR 845 (6 April 2005). [Online] Australasian Legal Information Institute. Available from: [Accessed on 08/09/16] Australasian Legal Information Institute (2005) High Court of Australia: Koehlerv Cerebos (Australia) Ltd [2005] HCA 15; (2005) 222 CLR 44; (2005) 214 ALR 355; (2005) 79 ALJR 845 (6 April 2005). [Online] Australasian Legal Information Institute. Available from: https://www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/HCA/2005/15.html?stem=0synonyms=0query=koehler#fn20 [Accessed on 08/09/16] Butler, D.A. (2006) Psychiatric injury in the workplace: Directions for cases involving stress or bullying. Torts Law Journal, 14(2), pp 124-134. CCH Australia Limited (2010) Australian Master Fair Work Guide. 1st ed. NSW: CCH Australia Limited. Chan, G. (2005) Koehler v Cerebos (Australia Ltd): Work Stress and Negligently Inflicted Psychiatric Illnesses. University of New South Wales Law Journal 47, 28(3) Freedland, M. (ed) (2016) The Contract of Employment. 1st ed. New York: Oxford university Press. Hor, R. (2005) Torts Special Issue: Case and Comment: Case Notes: Psychiatric Injury in the Workplace: The Implications of Koehler v Cerebos. The Sydney Law Review, 557. Jade (2004) Koehler v Cerebos (Australia) Ltd [2004] HCATrans 412. [Online] Jade. Available from: https://jade.io/article/234380 [Accessed on 08/09/16] Lovric, K., and Hawthorne, E. (2016) Psychiatric Illness Claim. [Online] FindLaw Australia. Available from: https://www.findlaw.com.au/articles/716/psychiatric-illness-claim.aspx [Accessed on 08/09/16] Swarb (2015) Sutherland v Hatton; Barber V Somerset County Council and Similar; CA 5 Feb 2002. [Online] Swarb. Available from: https://swarb.co.uk/sutherland-v-hatton-barber-v-somerset-county-council-and-similar-ca-5-feb-2002-3/ [Accessed on 08/09/16] Swarb (2016) Barber v Somerset County Council; HL 1 APR 2004. [Online] Swarb. Available from: https://swarb.co.uk/sutherland-v-hatton-barber-v-somerset-county-council-and-similar-ca-5-feb-2002-3/ [Accessed on 08/09/16] Teff, H. (2008) Causing Psychiatric and Emotional Harm:Reshaping the Boundaries of Legal Liability. Portland: Hart Publishing, pp 163-164

Tuesday, April 14, 2020

Steroid use and Sports an Example of the Topic Health Essays by

Steroid use and Sports by Expert Prof Solphie | 29 Nov 2016 The steroids taken by athletes contain testosterone or chemicals that act in a similar way to testosterone, which help increase the development of male sexual characteristics. So, as well as promoting the growth of skeletal muscles, steroids basically turns women into men and men into monsters. Need essay sample on "Steroid use and Sports" topic? We will write a custom essay sample specifically for you Proceed "The Steroid Story, What they are, what they do, and what you need to know about the uses and abuses of anabolic steroids" According to the author Laura Bonetta this article beautifully highlights that anabolic steroids, the trendy name of artificial substances connected to the male hormone testosterone, are helpful drugs that doctors recommend to treat incapacitating diseases. But gradually more, they are being abused by strong people to pick up an athletic presentation and appearance. Moreover, one of the main scandals in new sports history exploded in 1998, when Mark McGwire first baseman for the St. Louis Cardinals and an applauded home-run king confessed he used androstenedione to improve his performance on the field. Strength Of Anabolic Steroids According to the author of this article The human body construct various dissimilar kinds of hormones, which are released into the blood and act similar to messengers to control the function of different tissues and organs. Testosterone is a hormone made first and foremost in mens testes that triggers a lot of the changes that occur throughout puberty ty. Moreover, females also have small amounts of it in their bodies. Weaknesses of Anabolic Steroids Though a variety of anabolic steroids may be at variance with their relative level of anabolic in opposition to androgenic effects, there are no purely anabolic steroids, says Cynthia Kuhn, a pharmacology professor at Duke University Medical Center. He also highlights this fact that means that an athlete taking anabolic steroids to get better muscles will knowledge side effects that have to do with the androgenic functions of these drugs. Psychological Characteristics of Adolescent Steroid Users According to this article of Kent F. Burnett, anabolic-androgenic steroids have been used since the early 1950s to improve the athletic presentation, the occurrence of use appears to have greater than before significantly in recent years. Chiefly disturbing is the augmented incidence of their use amongst adolescents. The rising proof of habituation amongst adolescent steroid users and the strongly reinforcing properties of the drugs have created a pressing require for more information concerning the psychosocial characteristics of the adolescents who use these drugs. Such information would dish up an imperative role in the growth of effectual intervention and obstacle programs. Thus, the goals of the present study were to methodically assess a broad variety of psychosocial characteristics in mutually steroid-using and nonsteroid-using adolescents and to decide if any of these characteristics might prove helpful in differentiating flanked by these groups. According to the research analysis of this article, the data did not recognize any exclusive personality characteristics that distinguish athletic adolescents who use steroids from athletic adolescents who do not use steroids. Further, while no cause-and-effect conclusions can be drawn, the mood trouble data point to that there are a number of potentially serious harmful psychological effects throughout steroid use cycles. Steroid Substitutes: No-Win Situation for Athletes According to the author Kevin L. Ropp that though the three drugs are not steroids, all are battered in sports since athletes believe they improve performance. From athletes in international rivalry to college and high school athletes to the teenager who just wants to "bulk up," people of all ages and aptitude have found alternatives to putting back anabolic steroids. No doubt, the study also set up that a lot of steroid-type ingredients, called sterols, were being advertised. With the exemption of ecdysterone, the sterols were all plant derivatives, Ecdysterone is a bug hormone with no known use in humans. Human growth hormone, or HGH, is one more popular steroid option. Produced of course by the human body, HGH's only accepted medical use is to treat pituitary dwarfism, but it is under study to treat other disorders. Contrasting anabolic steroids to those steroid alternatives, Leggett says, "We accepted all of these anabolic steroids for family use in treating diseases like anemias, osteoporosis, and convinced cancers. We know what to wait for from their label dosage and overdoses. A few short-term reactions from using steroid options are alike to those associated with anabolic steroid abuse. These reactions comprise bloody diarrhea, nausea, vomiting, severe acne, early balding, bloating linked by water retention, and greasy skin. Clenbuterol, gamma hydroxybutyric acid, human enlargement hormone, and erythropoietin, all banned in global competition, are a few of the more well-liked steroid alternatives athletes are now abusing. But, Leggett says, this list is probably to produce as athletes trial with dissimilar and new chemicals. Research Challenges After reviewing the above articles we can say that steroids are dangerous when used in any manner without medical supervision. Athletes that compete in a competitive sport usually use it to gain an advantage over their opponents. The problem is that it has undesired side effects for men, women, and even the unborn. There have been many famous athletes at the Olympics that have used steroids and have achieved Olympic glory by winning the gold medal. But when they were tested for drug use and were found positive for drugs, they were embarrassed in front of the world and shamed their country. When abused steroids are no longer anabolic, they stop building the bodies tissue and start tearing it down, as anything will when used in excess. No doubt, this research can be expanded in detail because it also had the great effect on the social and ethical behavior of adults. In conclusion, the use of anabolic steroids is a serious mistake that many athletes make when competing in sports. But this research is highlighting the causes of steroid on sports athletes because when they were tested for drug use and were found helpful for drugs, they were uncomfortable in front of the world and shamed their country. When abused steroids are no longer anabolic, they stop building the bodies tissue and start tearing it down, as anything will when used in excess. Reference Laura Bonetta (2004, August). The Steroid Story, What they are, what they do, and what you need to know about the uses and abuses of anabolic steroids, American School Board Journal, August 2004 Kent F. Burnett , Mark E. Kleiman 2002, Psychological Characteristics of Adolescent Steroid Users. Journal Title: Adolescence. Volume: 29. Issue: 113. Publication Year: 1994. Page Number: 81. Kevin L. Ropp 2002, Steroid Substitutes: No-Win Situation for Athletes. Magazine Title: FDA Consumer. Volume: 26. Issue: 10. Publication Date: December 2002. Page Number: 8. https://en.wikipedia.org/wiki/Doping_in_sport

Thursday, March 12, 2020

Animals in Testing essays

Animals in Testing essays Its not a new thing. For many centuries scientists and testers in research have used animals of all kinds. Most of the animals are small ones like rodents - rats, mice, hamsters and gerbils. Some dogs, cats and a variety of goats, monkeys and rabbits have also been used. The animal rights issue is an emotional one - second only, perhaps, to the abortion debate. For decades the value of animal research has been grossly overrated. Although researchers claim that they depend on animal test data to achieve medical advances, we should demand other means of research and there should be laws assuring a minimum level of animal protection because testing on animals is cruel, inhumane, and often unnecessary. The American Medical Association has stated that it believes that research involving animals is essential to maintaining and improving the health of human beings. They point out that all advances in medical science in the 20th century, from antibiotics to organ transplants, has been achieved either directly or indirectly through the use of animals in laboratory experiments. Animal research is being used to find a cure for AIDS, cancer, heart disease, aging and congenital defects. The AMA claims that the result of these experiments has been the elimination or control of many infectious diseases. This has meant a longer, healthier, better life with much less pain and suffering for humans. Animal research is for the most part cruel and inhumane. Animal rights activists have gathered large amounts of information that has resulted in the closing down of many laboratories that violate anti-cruelty statutes. Almost daily we read about scientists and researchers who conduct animal experiments that do not consider pain and suffering. Laboratories are cited for filthy conditions, cages that are barely large enough to house animals and breeding conditions that are cruel. Animal research is often unnecessary. History has ...

Monday, February 24, 2020

Book Report Essay Example | Topics and Well Written Essays - 1000 words - 1

Book Report - Essay Example Since its inception, the trend of watching television is growing and evolving. Latest research reveals that the growth in this trend is becoming explosive with new technologies and their prevalent use by youngsters. In her book, â€Å"Television and Child Development,† a psychologist from University of Waterloo, Judith Van Evra presents a comprehensive summary of research about the impact of television and other media on children’s physical, psychological, emotional and social development. She integrates the currently known research from child development, communication and cognitive and psychological domains to present a balanced view that reveals the complications and layers of the relationship between children’s interaction with media and other factors influencing their perceptions. In this comprehensive third edition, Evra has included seven new chapters in addition to updating the previous chapters. Now, the book also includes research about media other than television, for instance, realistic video games, mobile phones, pagers, DVDs, computers, internet, cable and other wireless devices. However, major emphasis is laid on the research with developmental approach towards the interaction between television and children (Bachen, 2007). Newly added chapters explore research methodology, cultural diversity and stereotypes. It includes current perceptions, changing lifestyles, health preferences, nutrition, body image, sexual behaviors, drug and alcohol addiction, internet and media influence on social and behavioral aspects of a child’s development. Two chapters are particularly dedicated to the utilization of modern technology for getting instant and speedy information through internet, influence of internet advertising and entertainment technology, such as music and video games which create gender and social differences, and aggression among children. New addition also covers intervention strategies, media literacy, technological aids,

Saturday, February 8, 2020

Critically evaluate the view that Changing Organisational Culture is Essay

Critically evaluate the view that Changing Organisational Culture is difficult if not impossible and requires a different approach to other types of change initiatives - Essay Example In-depth study of culture change in the corporate and organisational literature reveals it to be centered on human relations management for higher productivity. Edgar Schein (1985) believes that culture is seen as a "hot topic" within the corporate world because it is perceived that organisations can be more effective if they develop the right type of culture. Some may believe that it is possible to change dysfunctional cultures to those that are better adapted to their environments. However, according to Schein, culture is hard to define and even harder to measure, harder still to determine the effects on the corporate world. Organisational cultural change is difficult because it is difficult to assess or measure culture. Schein (1985) three level model appears to provide a meaningful option that is useful for assessing organisational culture. In the model, artifacts are placed at the highest level of the structure. The next level represents values which reflect goals and ideals of the organisation; they are the why behind what people within the organisation do. Finally, at the lowest level of Scheins model we find assumptions. The innermost core of culture, assumptions represent rarely spoken, latent, core beliefs and are therefore the most difficult to assess. It is possible for the three levels of culture to be incongruent. For instance, a company may have an open door policy (artifact) and express a value that everyones opinion is appreciated and sought, but below the surface is the knowledge that the boss is really the only one with whom to share the important information (assumption). Leaders of organisations and the consultants who work with them have learned a lot about behaviour change which is seen at the most superficial level of artifacts but not much about how to create organisational belief and value change. Behaviour change

Wednesday, January 29, 2020

Management accounting and decision making Essay Example for Free

Management accounting and decision making Essay According to Burger (2008) â€Å"Accounting is the language of business. A lot of people think its just numbers, but its really a lot more than that. There are a lot of areas outside of numbers that need to be looked at, processes and procedures, what the tone of the company is. Accounting will take you in just about any direction in a company. ~ Wade Becker, CPA, Beard, Miller Co. The job description of many professions is changing nowadays. The skills to perform a certain job require more skills to perform a particular job. If an example of Information Technology is to be taken then it is realized that once they were left to do IT related jobs or make computers work however, in today’s world IT professionals are now moving into higher level management positions which require them to perform many other tasks which may not be directly related to the their profession. Therefore, a stereotypical role of an accountant was once considered a â€Å"number person† but today’s era demands accounting professional to own and use interactive and communication skills to help with the decision making process across all areas of a business. In a managerial accounting world all professionals must communicate their ideas to other companies using ways which are tactful and effective. Siegel (2000) states that â€Å"Management accountants should be great communicators.† Durry C (1992) believes that management accounting is â€Å"concerned with providing information to managers –that is people inside an organization who direct and control the operations.† In the 19th Century financial accounting was considered to be the need of a society which later evolved to Management accounting. Management accounting became a prerequisite for more detailed information for stock control, product costing and decisions affecting the future. Accou nting is facing numerous challenges, as Elkington (1998) states â€Å"business people must increasingly recognise that the challenge now is to help to deliver simultaneously economic prosperity, environmental quality and social equity.† All this is making business managers to re-examine the practices that are currently led. Cokins G and Hicks D believe that Managerial accounting is part of an organisations management information system. To follow any business or an organisation aim managers engage in activities which involve an effective cost model as it can be a great asset to an organisation. A business or projects to be a success or failure three things need to be considered, for  example, cost, schedule and performance. A project should be continued within the means provided otherwise stakeholders struggle to finance the project and its abandoned. A success of a manager is when appropriate tools are employed and sound safe decisions are made and follow on with applying substantial level of expertise to have effective cost management. The world today is surrounded by increasingly advanced technology such as computer assisted manufacturing and flexible manufacturing systems. According to Cokins and Hicks organizations to compete effectively need to understand the cost of each product or element of their value chain from product design and purchase of material therefore internal cost is very important as mentioned in Cokins and Hicks article because it becomes critical for competitive action and increasing shareholders wealth in the current globally competitive economy. Management accounting systems are the benefactors of the precarious internal cost information. There has been few criticisms leading to the literature of Management accounting system and it has been labeled outdated and there has been criticisms linked to its consistency as it has been thought that it does not provide consistent information with the current strategic management paradigm. Cokins and Hicks believe that systems designs elements should capture the fundamental technology, promote a business based on effective cost model, quality and lead time. Precise and appropriate cost information is critical to management’s decision making procedures (Cokins and Hicks) and the literature being studied reveals Management accounting system reflects the organizational complications of the current world however traditional Management accounting systems do not replicate current organizational era as all costing procedures were designed around late nineteenth century. In traditional era product line diversity was not very common and cost of materials and direct labour were the main components of production cost but the environment today is surrounded around advanced technology and automation and that has led the prime cost to be the overhead component. The overhead costs are altering product cost because of the old management accounting system techniques. Management accounting needs a unique set of skills and behaviour. According to Cokins and Hicks Accounting Management framework gives business a planned approach to address all factors that will manage accounts interface and todays reality. Cooper and Kaplan believe there are six critical factors which play a crucial role  in Accounting Management framework which also backs Cokins and Hicks journal being studied for this assignment. The first one is organizational structure. It includes factors such as whom and how you manage accounts, why and how you organize around them. The second account management success factor is people as they need the appropriate skills, knowledge and skills to experience and perform the role. The third factor is tools and technology as it must support the account management processes and must balance â€Å"help† as â€Å"control.† The fourth one is compensations structures as they can inhibit change or accelerate adoption. The fifth account management success factors are processes and methodologies as they should align with the customer, drive growth and opportunity plan and the last factor channels and alliances must be managed effectively through the account manager interface.it is up to an organization to structure their useful employees around their key customers and that can create a deep impact on their performance. First few deliberate decisions need to be taken in terms of placement of accounts management resources such as market and territory. Cokins and Hicks believe management team need to plan using methodology a number of factors to create a ranking based on the business goal for the affiliation and ability to deliver. Once these methodologies are selected they can play a vital role in team structure and it will help to deal with issues such as ownership or shareholders Cokins and Hicks discuss the difference between cost accounting and managerial accounting and the strength of their article is that managerial accounting is tied with GAAP whereas cost accounting is used within a business to manage that particular business. Accounting standards of a country provide guidelines to an accountant so they can be used while reporting economic transactions of a business. United Kingdom accounting has improved a lot as mentioned in the journal being studied for this particular assignment. Managers have immense pressure to improve financial management practices to improve service to the community and it is not only done on national level. Managerial accountants have to keep accountant standards fair globally and that is mainly done through Accounting Standards Committee. â€Å"What gets measured gets managed, What needs managed gets measured† (Peter Drucker) famous quotes has cause many criticisms but if the practices and development mentioned in Cokins and Hicks journal are to be analyzed, one can conclude this quote has some truth. Managers of a business  often use this quote indicates that active management of businesses should be given importance instead of accountability to gain desired goals. It w ill lead to survive in today’s world of information age competition therefore businesses should ensure they are using management systems resulting from their strengths. Any business main task is to develop an active measurement system as it is main part of the management process. Good management practices lead to using certain measures to plan, implement and improve certain aspects of an organization. According to Kaplan, (1994) measurement is a difficult task because it is not related to science so there are no facts and does not have rules between variables. Furthermore, systems which are used by management accountants will make sure that actions are taken according to the strategies and objectives developed. There has been an immense amount of research on management accountants and the research evidence has proved that businesses which are using a developed measurement system are developing and gaining profits therefore, Gates (1991) states â€Å"an organizations objectives and severity of measures, varies, depending on people, culture and past experiences of the organization.† The management accountant was developed after 1980s and it was seen a golden era in management accounting research as it saw new techniques and practices beneficial to the management accounting. One of the techniques developed in 80s was strategic management accounting and some of the processes which fall under the category of strategic management accounting are activity based costing and balance scorecard. The balance scorecard emerged after it was realized that there is a need of an integrated system which can be used to measure both financial and non-financial performances. It helps companies to view their performances on a regular basis and it gave a clear view of what should be measured in order to balance a particular business financial perspectives. The balance score card consists of four functions known as learning and growth perspective. It means how to achieve a certain organizations goals and how will a business will sustain its ability to change and improve. the second perspective is financial and its aim is to succeed financially and is mainly concerned with making a good impression to shareholders. Another perspective is based on customers as they can determine sales and to achieve business goals a good impression is to be made upon customers. The last perspective is known as internal business  processes. It mainly deals with how to satisfy customers and shareholders and what business processes must a certain business excel as. (Kaplan and Norton:1996) Balance scorecard is one of the necessities for any organization and it is used by the management to accomplish vision and strategies of an organization and it has few other benefits too such as, making sure managers are managing every single variable within an organization and are not working upon favoritism. If more developments are to be discussed and strength of Cokins and Hicks journal than one must not forget one of the major development in an accounting field known as Activity-based costing. Kaplan and Cooper gave this idea a new beginning as it was not very well known in previous years. According to Kaplan (1996) manufacturing costs are determined by amount of â€Å"activities† and the key to effective cost control is maintaining the effectiveness of the act ivities ABC recognizes better cost pools for indirect costs and then implies cost drivers to relate the expenses in the cost pools to activities of an organization. ABC has become more popular in recent years but faces a lot of criticisms too due to the fact that sometimes businesses face difficulties in implementing this technique. ABC is enhanced further by Activity-based management as they believe in planning and measurement and class them as key factors in a competitive business environment. To conclude, If an organization has accounts managers or not a success can only be achieved if a successful profile is valued. It can be done through an industry as it will help determine to what extent an account manager is an industry expert and the second is through customers as it is vital for an accountant to understand the businesses being worked upon. The profession Accountancy has seen many developments and criticisms however, since 1980s there has been many changes in management accountancy. The new changes are focusing on measurement tools within a business to manage its aims and objectives. Management techniques are discussed briefly in this essay and they emphasize on Cokins and Hicks journal that management decisions can be made better by using effective management measurement tools and it leads to improving the management of an organization. There can be problem with new measurement techniques as nothing in life comes with a guarantee however, new ideas can be used on the basis of guess work and the new contributions could be a way forward.

Tuesday, January 21, 2020

Invisible Man Essay: Race, Blindness, and Monstrosity -- Invisible Ma

Race, Blindness, and Monstrosity in Invisible Man      Ã‚  Ã‚   I'd like to read Ralph Ellison's Invisible Man as the odyssey of one man's search for identity.   Try this scenario: the narrator is briefly an academic, then a factory worker, and then a socialist politico.   None of these "careers" works out for him.   Yet the narrator's time with the so-called Brotherhood, the socialist group that recruits him, comprises a good deal of the novel.   The narrator thinks he's found himself through the Brotherhood.   He's the next Booker T. Washington and the new voice of his people.   The work he's doing will finally garner him acceptance.   He's home.    It's a nice scenario, but the narrator realizes his journey must continue when Jack, the leader of the Brotherhood:    'Now see here,' he began, leaping to his feet to lean across the table, and I spun my chair half around on its hind legs as he came between me and the light, gripping the edge of the table, sputtering and lapsing into a foreign language, choking and coughing and shaking his head as I balanced on my toes, set to propel myself forward; seeing him above me and the others behind him as suddenly something seemed to erupt out of his face . . ."   (Ellison, Invisible Man, 409).    The careful bureaucracy gives way to rage; he regresses, spitting and swearing in a foreign tongue, leaning forward as if to attack the narrator.   And the eruption?   Jack is a Cyclops, the one-eyed mythological giant of terror and lawlessness:    I stared into his face, feeling a sense of outrage.   His left eye had collapsed, a line of raw redness showing where the lid refused to close, and his gaze had lost its command.   I looked from his face to the glass, thinking he's disem... ...Citizen is a rowdy drunk that no one listens to.   Yet Jack is a brother, or, as Invisible Man puts it, the great white father.   He's not such an easy enemy to defeat, and the problem won't just go away.   The map of racism, blindness, and monstrosity that Ellison draws is incomplete because the monster is never defeated.   Perhaps this too is characteristically American.   Ellison's evolved Cyclops has staying power.   He's grown resistant to the hero's tricks and, though blind, he will thrive.   Ellison's Odysseus is doomed to wander longer than eleven years.    [1] This is the Gaelic word for "nonsense".    Works Cited Ellison, Ralph.   Invisible Man.   New York: Random House, New American Library, 1952. Homer.   The Odyssey, translated Richmond Lattimore.   New York: Harper Collins, 1991. Joyce, James.   Ulysses.   New York: Random House, 1990. Â