Thursday, November 28, 2019

How and in what ways, did the use of print change the lives of early modern Europeans

Introduction We are at the brink of experiencing transformation of the Internet revolution that now defines almost all aspects of the modern life. It is sensible to review and understand how printing press revolution brought about significant and long-lasting transformations in economic, political, social, and cultural aspects of lives.Advertising We will write a custom essay sample on How and in what ways, did the use of print change the lives of early modern Europeans? specifically for you for only $16.05 $11/page Learn More Printing press transformed some aspects of lives among early modern Europeans. In critical and manifold analyses of effects of the printing press, it is necessary to focus on different changes that took place in European political, social, economic, and cultural spheres. These changes led to other sets of multifaceted changes in society. In some ways, these changes had relationships to other changes. In the words of Elizabeth Eisen stein, printing press was an agent of change through communications and cultural transformations in the early modern Europe (Eisenstein 23). Social and cultural impacts The printing revolution introduced a modern era among early Europeans by making written text available to many readers. There was a major change from the traditional oral culture to writing and printing culture. Scholars and writers started to capture their abstract thoughts through writing. Consequently, they were able to generate new ideas and theories. We can note such changes in the rise of philosophical, fictional, realistic, and scientific materials during the period of the printing press. Printing enhanced the development and spread of different European languages because many texts appeared in these languages. The standardisation of European languages led to a great development of the European literature and the creation of national ideologies and mythologies in different countries. For instance, the world ha d known maps since the ancient period but the revolution in printing brought the idea of cartography, which became useful in demarcating of national boundaries and colonised areas of the world. Printing press brought about changes in communications, production, and consumption of texts. Before the emergence of the printing press, people relied on oral means of communication. It was only a small number of people who gained access to printed books. Therefore, people relied on oral communication in order to conduct both public and private matters. There was physical presence of information, which transformed relationships among people. Printing press enabled political, economic, and cultural writers to spread their works to people in other locations. In this context, new forms of communities emerged based on various interests like political, personal, cultural, and professional spheres.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper wit h 15% OFF Learn More Elizabeth Eisenstein argues that printing brought about â€Å"a revolutionary change in the ways in which people used, preserved, and passed knowledge on to the succeeding generations† (Eisenstein 3). Before the era of printing, people used scribes for copying materials. However, this was a laborious task and time-consuming too. In addition, it was almost impossible to achieve the same results from the original copy. As a result, many versions of a book from the same source would be in distribution. It was during this period that every written material was unique and highly guarded because of few copies available. The printing press brought about mass production of written materials. As a result, there was mass circulation of books. The copy and the original document had the same contents. Reading culture changed among early modern Europeans and trade in books became profitable. The number of readerships increased, and traders â€Å"invested in many books that would appeal to a large number of readers† (Febvre and Martin 14). Initially, many readers concentrated on religious and devotional texts, but this trend changed during the 18th century when other texts, especially secular literature entered the public domain. Febvre and Martin noted that trading in books was possible because of the mass production that the printing press enabled. In this respect, many scholars have commended Gutenberg’s invention of the printing press (Febvre and Martin 12). Scholars have noted that the invention of the printing press was â€Å"one of the successful mechanical methods of reproduction† (Febvre and Martin 12). People worked in their individual capacities in order to produce their works. Reading also tended to be on an individual basis. This promoted creativity, individuality, and originality, which were parts of the new written materials, which readers consumed. This period also marked the rise of new forms of writ ten works. For instance, we had the Romantic Movement across England, France, and Germany. Such movements inspired new ideas, and writers wrote about subjects that they observed in society. Their works were unique and original, but reflected events of the time. In the 18th century, writers campaigned for their intellectual right because such authors realise the need to protect their works from reproduction, which the development of the printing press made fast and easy. Printing led to the development of literacy levels among common people. Reading had permanent impacts on their lives. Learners, professionals, nobles and the middle class demanded books in other fields even though many texts of the past were mainly on religious issues. Consequently, publishers reacted by producing books about medical, literature, laws, and travel manuals among others.Advertising We will write a custom essay sample on How and in what ways, did the use of print change the lives of early modern Eur opeans? specifically for you for only $16.05 $11/page Learn More Printing enabled production of superior books. It also eliminated corruption of books through manual copying and errors in scribbling. Therefore, all critical thinkers of the time had same texts, which enabled them to perform advanced reviews of printed works. Printing press reduced the cost of printing books and increased the number of books printed. As a result, many people gained access to information from various sources and subjects at reduced costs. Still, libraries also had various books for the public. Printing press enhanced the storage and distribution of knowledge among readers through a standardised method of reading books. Printing press was responsible for the information revolution, which others have compared to effects of the Internet today. Reformation at the Roman Catholic Church According to Eisenstein, the Protestant Reformation was â€Å"a movement shaped at the very outse t (and in large part ushered in) by the new powers of the press† (Eisenstein 148). Martin Luther’s publication about the Roman church at the time changed religious among many believers. Before the age of the printing press, people engaged in laborious copying of text, which was prone to errors. Moreover, only few people owned religious texts. People learned about contents of the Bible through churches. However, some churches provided false accounts of the Bible. Still, many people could not read the Bible while those who understood the errors could not confront the church because they had no evidence from the Bible. The printing press changed this scenario. Books were available in large numbers, and many people adopted a reading culture (Ong 64). Majorities had gained access to the Bible through redistribution. Laymen started to read and comprehend the Bible. Consequently, the majority could now identify false interpretation by the Roman Catholic Church. People identifi ed issues about the ‘Divine Right’ and papal power among others. The Bible transformed the church and people alike. Printing press changed the image culture to text culture. Initially, people relied on images in the church in order to understand religious lessons. However, the printed Bible changed reading because people no longer used images in the church. In fact, religious leaders feared that people would no longer visit churches in order to learn about the Bible. In short, the printing press created legitimacy that churches lacked when interpreting the Bible.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More The rise in scientific thoughts Scholars have investigated and credited the rise of modern scientific thoughts and discoveries to the development of the printing press (Crompton 89). Eisenstein concentrates in her book on this area. Achievements of printing press in scientific fields are different with those of religious circles. The Reformation established legitimacy in the church. On the other hand, printed words in scientific fields enabled many thinkers to question and search for further truth. Thinkers became sceptic about new ideas. Consequently, they started to search for the truth in nature and other areas of scientific interests. Curious thinkers had to compare their discoveries with knowledge captured in books. Printing press also brought about changes in learning. Learning through memorisation reduced. In addition, learners were able to compare contents of different texts and identify errors because they had different texts about a single field. Eisenstein observed, †Å"All manner of curious men† (Eisenstein 194) viewed written texts differently and with curiosity. They did not trust some written materials. As a result, such thinkers reviewed books and scientific evidence in order to establish facts. Such scholars mad new discoveries and thoughts about events, which led to the rise of modern scientific theories. Science could only rely on recorded, compared, and verified data for effective study and future references. Eisenstein also acknowledged that printing press enhanced the process of feedback in scientific areas (Eisenstein 200). Researchers could not easily avail their works to the public or gain universal recognition. After printing, critics could review such works and provide immediate feedback to authors. Renaissance Eisenstein has suggested that we can comprehend Renaissance through events of the time (15th century). This period marked the change from manuscript to printing press. She claims that printing was responsible for â₠¬Å"the most radical transformation in the conditions of intellectual life in the history of Western civilisation† (Eisenstein 115). The author claims that some achievements of the Renaissance â€Å"could not have been possible without printing† (Eisenstein 115). In this respect, the author refers to intellectual revolution. Authorship Initially, authors only dedicated their works to few individuals, who rewarded or provided financial aid to them. The number of readers in the middle class increased. Consequently, the publisher responded by printing many books. Book trading was successful and authorship emerged as a profession. Authors derived their livelihood from books, which the public bought. Therefore, they had to satisfy demands from the public. New ideas emerged, especially for entertainment purposes. Authors gained recognition and fixed personality from their works. Readers associated authors with particular ways of thinking as reflected in texts. Therefore, print ing was responsible for the creation of authorship and intellectual property rights. Authors who derived their livelihood from popularity of their creative works needed to protect books from exploitation by publishers. Therefore, such authors had to protect their uniqueness and creativity through ownership of intellectual property. Conclusion Printing revolution brought about political, economical, social, and cultural changes in early modern Europe. These changes were possible through the provision of medieval texts to masses. In addition, printing enabled authors to write about new ideas and discoveries. Printing press marked the change from the main oral culture to printing culture in information management (McLuhan 34). Consequently, people began to develop new knowledge from printed materials. Such materials provided abstract thoughts of human consciousness. New ideas and theories were evident in fictional literature, scientific ideas, discoveries, and philosophy among other fi elds. At the same time, printing led to development of most languages across Europe through published texts. Such printed works resulted into the development of national mythologies and pride. This idea also enhanced the production of territorial maps through cartographic techniques. Printing changed the literacy levels among masses of the early modern Europe. The change in literacy level had permanent changes in the lives of masses of Europe. Scholars began to write books about all subjects that interested readers. Printers responded by mass production of books in order to satisfy the growing demands. Such lucrative trade led to authorship and the ownership of intellectual property. This prevented corruption of authors’ creativity and unique works. It is also interesting to note how scholars have viewed printing revolution in history (Briggs and Burke 12). In addition, we can note the relationship between printing and other forms of media such as oral communication, scribe, and images at the church. In all, printing press had the same effects on communication, which is similar to that of the Internet today. Works Cited Briggs, Asa and Peter Burke. Social History of the Media: From Gutenberg to the Internet. Cambridge: Cambridge, 2000. Print. Crompton, Samuel. The Printing Press: Transforming Power of Technology. Philadelphia: Chelsea House Publishers, 2004. Print. Eisenstein, Elizabeth. The Printing Revolution in Early Modern Europe. Cambridge, UK: Cambridge University Press, 1983. Print. Febvre, Lucien and Henri-Jean Martin. The Coming of the Book: The Impact of Printing, 1450-1800. London: Verso, 1976. Print. McLuhan, Marshall. The Gutenberg Galaxy: The Making of Typographic Man. Toronto: University of Toronto Press, 1962. Print. Ong, Walter. Orality and Literacy: The Technologizing of the Word. London: Routledge, 1999. Print. This essay on How and in what ways, did the use of print change the lives of early modern Europeans? was written and submitted by user Savanna Potts to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Monday, November 25, 2019

To What Extent is Se7en an Exa essays

To What Extent is Se7en an Exa essays The film Se7en, directed by David Fincher in 1995, was at the time both a shocking and deeply disturbing text that left audiences with a profound psychological trauma, that some film critics have said is reminiscent of the classic genre of Film Noir, calling the film an example of Modern Noir. This is what I will be investigating in this essay. In terms of plot, Se7en is a narrative with a bleak and sinister undertone, built up to a landmark ending which director David Fincher was forced to fight for in order to give the film that gloomy and menacing feeling that it holds so well. Film Noir has a number of plot motifs that must be followed for it to be truly called Noir. Firstly, most Noir films begin with usually one protagonist being given a task, a mission to follow through with by a client. This is true in the classic Noir film Out of the Past (1947) where Jeff Bailey, the main protagonist is offered a job by Whit Sterling, a criminal gambler, involving the retrieval of documents from a tax lawyer. The film in question, Se7en, also uses this beginning to the plot, as the two characters are asked to investigate the case of the serial killer. Although there are two characters instead of the conventional one, the nature of the identification is the same. Typically in Film Noir texts, the main protagonist is deceived by someone, or a number of people. This is our second plot motif identifiable in Se7en, as the serial killer John Doe deceives Detectives Mills and Somerset a number of times, as he makes them believe that the sloth victim may in fact be the killer, or that he manages to take a picture of Mills as an anonymous photographer among other circumstances, leading them further and further into his web of deceit. In another classic Noir text Double Indemnity (1944), directed by Billy Wilder we can also see the same narrative tool, as the main protagonist Walter Neff is deceived by his lo...

Thursday, November 21, 2019

Innovation and Small Business Essay Example | Topics and Well Written Essays - 1000 words

Innovation and Small Business - Essay Example Most owners of work together during the process of promoting their small business, for instance, the owner of a coffee shop would work with the owner of a cafe in selling specific signature coffee brand in the restaurant. It is possible for customers at two points to purchase the products of the two companies and this will create opportunities for both businesses for each (Pies et al, 2010). Advice can be got from several small business owners support groups just like She Owns it, where the members of the group gather and discuss together with their peers issues related to their employees, expansion, issues to do with customer service among others. Members in of such groups range from people who are starting businesses to long-term business owners and they provide each other with advice and understanding since they are able to identify issues and concerns that affect each other. Networking in small businesses helps in both forming relationship with other businesses, free advertising also takes place for the company. Small business owners have clear understanding of the importance of having the name of their company out and through promoting the name of a company through peers does this form of advertising well (Pies et al, 2010). ... There is guarantee that when people upgrade their profession they will not come back, therefore managers in professional firms have the task of creating an environment in which the employees are motivated frequently and ensure they are able to balance their commitment to that of the firm as well as the customer. On the contrary, when managing manufacturing firms, the main challenge faced by managers is the management of competing business practices within the firm; looking at the finance function of the firm, they may prefer to communicate using emails while another department such as the human resource department may prefer using memos (Pies et al, 2010). Such type of differences in the manufacturing firm has detrimental effects on its operations especially when they impact on its effective operation, or in the delivery of quality goods and services. When there is weak communication processes, ordering processes and payment of invoices become difficult; therefore, ending these compe tition can take place through institution of company-wide standards. Small manufacturing firms also face these problems and here the manager will have to face several functions, these requires all team members to understand how the firm works and follow the laid down procedures (Pies et al, 2010). Geodis Wilson is a global logistic provider and they provide logistical services; on top of this freight services, the company offers value added services that include customer clearance and insurance in addition to its normal logistic handling services. The company delivers goods from door-to-door and on a timely basis, from one continent to another; this is one thing while use of transit time in realizing tied up capital is another thing. Geodis Wilson is able to accomplish both

Wednesday, November 20, 2019

The role of the World Bank Essay Example | Topics and Well Written Essays - 2000 words

The role of the World Bank - Essay Example d its operations on 25 June 1946 and its first loan was approved on 9 May 1947 for the postwar rehabilitation and reconstruction ventures as concerns to France. It was at the time the largest loans to have been issued by the World Bank. The five parts (agencies) of the World Bank comprise of the International Bank for Reconstruction and Development (IBRD), International Finance Corporation (IFC), International Development Association (IDA), International Center for Settlement of Investment Disputes (ICSID) and lastly the Multilateral Investment Guarantee Agency (MIGA). The activities of the World Bank emphasize more on its role towards the developing nations, ones which are doing their best to catch on to the bandwagon of the developed nations. The fields that the World Bank focuses upon in these developed nations include human development which can take into concern the subjects related with education and health. Then there is the field of agriculture and rural areas development emphasizing more towards the irrigation activities and steps and the rural services. Environmental protection is also a related field coming under the focus discussion of the World Bank. This field takes a look at the areas which discuss the reduction of pollution as well as the manners in which regulations could not only be established but also enforced as a result. Infrastructure is a significant area that is seen courtesy the World Bank whereby the main point of emphasis is on the construction of roads, electricity provision and urban regeneration. Governance is the last pivotal area that World Bank takes into account and this speaks about the anti-corruption laws and measures in place and if the same are missing, then the manner in which these can be had in the first place. Also governance entails of the development of the legal institutions and other relevant corporations coming under this banner. World Bank tries its best to provide loans and other related incentives at

Monday, November 18, 2019

Dividend Policy decisions and Capital Structure decisions in relation Essay

Dividend Policy decisions and Capital Structure decisions in relation to Signaling THeory - Essay Example Usually the principal will offer a higher price than if she/he would not have received the signal. The assumptions underlying information asymmetry are that managers are better informed in relation to investors and will act to the best interest of current shareholders. The signaling theory assumes that managers and investors have same information but managers usually having better information. Thus, the managers would sell stock if overvalued and bonds if stock is undervalued. The investors clearly understand this and, therefore, view new stock sales as a negative signal. From the fact that information asymmetry is well known to all, how a company raises capital becomes a signal. The major implications of information asymmetry are: when the company’s prospects are poor the there is overvaluation of stock as nobody knows except the insiders, everything is financed with stock thus the company can raise more money at a lower cost; and when the company’s prospects are good then there is undervaluation of stock thus the company uses debt to finance. Overvaluation of stock assumes that once the stock falls, sharing of losses is by old and new stockholders favoring the old stockholders whereas undervaluation assumption is when the stock pri ces goes high only the old stockholders will benefit from the gains. This may be simply represented as follows: The signaling view in relation to dividend policy argues that changes in dividend amounts are signals of paramount importance to the investors about management’s changes expectation of future earnings (Duke,edu para 1). It is the belief of many that the amount per share companies’ pay as dividends is a clear indication of the management’s belief about future earnings. A decline in the dividend amount from a previous high amount is an indication that the management anticipates a decline in future earnings. It is a practice by most

Friday, November 15, 2019

Analysis of Institutional theory and Stakeholder theory to ASES

Analysis of Institutional theory and Stakeholder theory to ASES The increase in the environmental degradation caused by carbon emission and climate change has necessitated the governments to pass several laws to ensure that business organisations integrate the environmental issues in the management policy. To satisfy the stakeholders, many large and medium organisations have integrated the environmental issues in the management policy in order to enhance overall corporate image. (Kumar, Chandra, Bhagaban, 2007). However, the issue is different with related to accounting profession. There is heated debate in the accounting literatures on the efficacy of integrating environmental accounting in the organisational practices. While there are camps that argued that accountants cannot close their eyes on environmental issues given the importance accorded to environmental issues. There are supporting camps that argued that there is need to integrate the environmental accounting in the management control in order to achieve the organisational change. (Env ironmental Protection Agency, 1996). The supporting camp argued that integrating the environmental accounting in the traditional accounting is a process that can result to organisational change. This could also result in effectiveness of organisational performances and in increase in the efficiencies of management operations. However, the opposing camp revealed that there cannot be organisational changes with the response of environmental demand. (Larrinaga-Gonealel, Bebbington, 2001). The objective of this paper is to analyses the issues whether environmental accounting should be integrated in the organisational policy in order to achieve organisational changes. To enhance greater understanding of this study, the paper is structured in two-fold. The part A analyses the issues whether environmental accounting should be integrated in the organisational policy in order to achieve organisational changes. The second part of the paper outlines four theoretical paradigms studied in Organizational Context of Management Accounting Outline of the issues in the case study with management control and management accountability. To provide greater understanding of the environmental accounting with relation to management control and management accountability, it is essential to outline the issues in the case study. From the case study, it was identified that the intention of Spanish government was to reduce environmental emission after joining the European Union (EU) in 1986. Thus, ASES, which was a large company that generates electricity utilities in Spain tried to integrate environmental concern in the management issues. However, there was conflicting issues on the spectrum of the efficacy of management application of accounting techniques to the environmental issues. Typically, the supporting camp was the Director of Environmental Affair (DEA), who believed that ASES could achieve management accountability with the ability to control costs and increase performances if environmental accounting could be integrated in the accounting system of the organisation. The DEA believed that the integration of environmental accounting in the environmental issues could achieve management control that will make ASES to enhance efficient in organisational resources. Contrary to DEA initiations the ASESs accounting department was not convinced that there should be inclusion of environmental aspect in accounting statement of ASES. The two theoretical perspectives, the institutional theory and stakeholder theory could illustrate these opposing views between Department of Environmental Management, and ASESs Accounting department. (Larrinaga-Gonealel, Bebbington, 2001). The paper compares and contrasts the two theoretical perspectives to enhance greater understanding of the issues in case study. Compare and Contrast of the Institutional theory and Stakeholder theory Management accountability is essential in order to ensure transparency of information. The measures to ensure quantitative performance are true test of management accountability. To achieve management performances, the institutional theory beliefs that effective management performances need to integrate environmental accounting report in the financial statements of organisation in order to conform to institutional practices. Similar with Stakeholder theory that beliefs that organisation needs to satisfy the stakeholders in complying with legal framework with reporting the financial data to the stakeholders. With increase in the intensification of environmental sustainability, some stakeholders are demanding organisations to supply environmental accounting in the accounting report. Typically, shareholders, and other stakeholders believe that it is their right to receive information on the conduct of organisation with regard environment accounting. (Rowe, Wehrmeyer, 2001). Despite the common perceptions of institutional theory and stakeholders theory with relation to environmental accounting. The two theoretical paradigms separate themselves from the point that institutional theory believes that organisation could only gain legitimacy and be shaped by the institutional environment. On the other hand, stakeholder theory only beliefs that the interests of the stakeholders are the ultimate important of organisation, and outcome of an organisation depends on the firms satisfy its stakeholders. (Husillos,Alvarez-Gil, 2008, AFAANZ 2010). Thus, the two theoretical perspectives provide greater understanding in analysing the issues in the case study. Analysis of the institutional theory and stakeholder theory with relation to interpret the issues in the Case study. The Conventional approach has been generally criticised as being insufficient in explaining the rational behind the organisational motive with regard to organisational environmental values. With increase in the needs for environmental accounting, the Institutional Theory has been argued to provide greater understanding on the environmental value of an organisation. (Qian, Burritt, 2008). The institutional theory draws a greater understanding on how organisation reacts to the needs of environmental accounting. Typically, the institutional theory refers to the habits, norms and customs that guide the organisations. In the contemporary business environment, organisations act in accordance with set out norms and rules in order to survive in an environment an organisation is operating. With the intensification of environment sustainability, organisations need to relate to the routing methods of environmental policy in order to secure legitimacy. The institutional theory explains the proce ss by which organisations could secure legitimacy through conforming to the norms and rules lay down by the institutional environment. (Rowe, Wehrmeyer, 2001). On the other hand, stakeholder theory suggests that organisations have a variety of stakeholders and that a moral, social and legal obligation is owed to these stakeholders to satisfy their interests (AFAANZ 2010, p.3). The stakeholder theory reveals that managers need to take into legitimate interests of the groups or individuals who can affect the activities of an organisation. These groups or individuals are being termed as stakeholders. With intensification of climate change and carbon emission, stakeholders are increasingly holding management responsible for the management decision with relevant to environmental decision. Stakeholder theory further explains that stakeholders are increasingly demanding that organisations need to inculcate environmental accounting in the management control. Typically, stakeholders shape the management control in order to enhance performance systems. Likewise other functions in an organisation, the institutional theory argued that accounting roles in an organisation need to contribute to the environmental management through the application of environmental accounting. (AFAANZ, 2010, Rowe, Wehrmeyer, 2001). It is essential to realise one of the norm and values that ASES organisation recognised was to abide by the environmental conformity by implementing green. Although, the ASES tried to satisfy the stakeholders by implementing the green initiatives, however, there were divergences of interests among the stakeholders of the ASES organisation that make the argument of stakeholder theory not to be valid within ASES because ASES failed to satisfy the interest of all stakeholders. Although, ASES attempted to implement norm and values as being discussed by institutional theory, however, there are certain cases where ASES did not implement environmental sound behaviour. This was revealed with the disinterest of some stakeholders within the organisation who did not belief in integrating environmental accounting policy in the accounting systems of the organisation. To enhance greater understanding of the interpretation of the Case, it is essential to examine the method the interpretation of the Case differs between each theoretical perspective. How does interpretation of the Case differ between each theoretical perspective The interpretation of each of the theoretical perspective in the case is different. The method the Director of Environmental Affairs and Director of Accounting Affair interpreted the institutional theory are different. For instance, Director of Environmental Affairs believed that ASES should implement organisational changes because there was poor management practice with relation to the environmental management. The major reason was the inability of ASES to provide non-financial data of generating plant that provides the electricity. A Director of Environmental Affairs believed that there was need to identify environmental costs and investments, and the creation of environmental accounting was essential to enhance operational improvement. However, Director of Accounting Affair believed that implementation of institutional theory was not important in the accounting system, and environmental accounting could not be integrated in the accounting system. In the interpretation of the Stakeholder theory, the interest of two important stakeholders in the case (Director of Accounting Affair and Director of Environmental Affairs) was not satisfied equally. The Director of Environmental Affairs believed that accounting was deemed to play an important role generally in managements control of the organization; the role of accounting in the greening process was seen as being crucial for achieving some progress on strategic environmental goals. ( Larrinaga-Gonealel, Bebbington, p.278). Despite the argument presented by the Director of Environmental Affairs, the issues were not totally being accepted by Director of Accounting affair. The ASES could not integrate environment accounting in accounting system because of the different method the two stakeholders in the organisation interpreted the norm and belief of ASES with relation to environment. Conclusion The paper provides the institutional theory and stakeholder theory to discuss the conflict of interest that have emanated within ASES organisation. As being discussed by institutional theory, the rules and norm of organisation with relation to environment was being followed by ASES organisation in order to achieve organisational changes. Nevertheless, there was divergence of interest in integration of environment accounting in the accounting system. Typically, the ASES found it difficult to satisfy the all the stakeholders as being indicated by stakeholder theory with relation to integration of environment accounting in the accounting system. PART B Introduction In the management accounting practice, there are unique methodologies and theoretical perspectives that could be employed to gather empirical data in order to address a problem. This part B of this paper examines the paradigms in the Organisational context of management accounting. There are several methodological assumptions in the Organisational context of management accounting. This paper presents four of them. Methodological Assumption in Organisational context of management accounting These methodological assumptions are as follows: Positivistic paradigm: In the positivist paradigm, the object of study is independent of researchers; knowledge is discovered and verified through direct observations or measurements of phenomena; facts are established by taking apart in phenomenon to examine its component.(Krauss, 2005, p.759). The management accounting employs positivistic paradigm as a concrete structure, which include the objective reality and knowledge gain from data. These information processors are employed to achieve organisational efficiency and the goals of an organisation. Typically, the management accounting employs the positivistic paradigm to achieve efficient low cost and efficient operations. The positivistic approach employs key variables to retrieve meaning through the interpretation of ex post fact. Qualitative Research paradigm: The qualitative paradigms approach employs the process of conducting research through personal subjective approach where the research instrument employed is unstructured interview. Essentially, the Qualitative Research paradigm employs combination of case study, interview, observation and participation to gain insight into phenomenon. However, the qualitative paradigms are incapable of understanding the subjective experience. Quantitative Research paradigm: The quantitative paradigm employed the research instrument such as survey and questionnaires to collect data as well as using statistical techniques to explain and predicts relationship in management accounting. The quantitative paradigm argued that to studying phenomenon, there is need to employ objective approach that is independent of individual thought and individual perception. Hermeneutic paradigm: The Hermeneutic paradigm explains that human experience is a tool in studying the phenomenon. The use of imaginative variation helps in illuminating research during data analysis, and this helps in interpreting and understands the outcomes of the empirical study. In the accounting context, hermeneutic approach employs individual judgment to understand the social world. In the implementation of organisation research, hermeneutic paradigm provides the framework to understand text and the decision making process. Typically, the use of hermeneutic approach is to employ the combination of variety of data, and personal experience and judgement to gain insight into the phenomenon. (Kosmala,2005, Williams, 1998, Neill, 2006). The theory is very important when studying accounting. The next section provides the importance of theoretical lens in accounting. The importance of theoretical lens when studying accounting. In accounting, there are different perspectives on the importance of theoretical lens. Irvine and Deo (2006) pointed out that the use of theory was very important when accounting researcher is employing qualitative techniques to compile data. The theory provides the method of interpreting qualitative data. Likewise, sociology discipline that employs social phenomenon to interpret data, accounting has also employed the use of social context in accounting practice. Several accounting research employed the use of qualitative method to interpret data, and to make qualitative technique in accounting to be more credible, the importance of social theory has been proposed into the qualitative technique. The importance of social theory in the qualitative research is that an accounting student will be able to interpret data through subjective lens, and this helps in explaining the method the accounting and society are interwoven. (Irvine, Deo, 2006). However, some group of researchers believed that social theory is insufficient in explaining the important of theory in accounting, and the importance of theory in accounting depends on the level a researcher view the world. (Tomkins, and Groves,1983). Thus, the accounting theory has been proposed. The importance of accounting theory is seen to systematically create new knowledge by which the general framework of accounting practice could be guided. In addition, the accounting theory provides the rules and practice on the method to record and report issues. Typically, accounting theory make use of accounting concepts, accounting principles, and accounting techniques to identify, measure and communicate economic information in order to make informed decision in accounting practice. The accounting theory helps to interpret message in preparing the financial report, and this could enhance decision-making. (Victoria University, 2008). Despite the importance of accounting theory in studying accounting, there is criticism that revealed that accounting theory is too general and there is inconsistence in the practice of accounting theory. However, Cohen and Holder-Webb (2006) proposed the agency theory to overcome the shortcomings of other theories. The author argued that the agency theory is the most popular theory in accounting research. The importance of agency theory is that students will be able to understand its basic proposition. The analysis of agency theory reveals the separation of ownership and control, and the agency theory teaches accounting students the method of dealing with the real world. It is essential to realise that agency theory relates with economic theories that deal with transaction cost economics that has been mostly employed in accounting study. Thus, agency theory helps managers to make rational decision when the issues of contract and opportunism arise. Typically, many of the students studying accounting will be involved in drafting contract and accounting document when their organisations intend to enter into contract agreements with other firms. The importance of Agency theory will equip students with issues relating to contract agreement between firms. Conclusion This part examines the different paradigms employed when study accounting. The paper revealed that Positivistic paradigm, qualitative Research paradigms, quantitative Research paradigms, and Hermeneutic paradigm are very useful in organisational context in management accounting. Although all of these paradigms may have their shortcomings however, each of the paradigms is useful in studying organisational context in management accounting. The paper also provides the importance of theory in studying accounting. From the discussion of the paper, it is revealed that theory is a centrepiece by which accounting study could be applicable to the social and practical phenomenon. Although, the paper identifies social theory, accounting theory and agency theory as important when studying accounting, however, the paper argues that agency theory is more applicable to accounting based on the method the agency theory makes accounting students to understand the real world.

Wednesday, November 13, 2019

Causes of World War II Essay -- American History European

Causes of World War II Many historians have traced the causes of World War II to problems left unsolved by World War I (1914-1918). World War I and the treaties that ended it also created new political and economic problems. Forceful leaders in several countries took advantage of these problems to seize power. The desire of dictators in Germany, Italy, and Japan to conquer additional territory brought them into conflict with the democratic nations. After World War I ended, representatives of the victorious nations met in Paris in 1919 to draw up peace treaties for the defeated countries. These treaties, known as the Peace of Paris, followed a long and bitter war. They were worked out in haste by these countries with opposing goals; and failed to satisfy even the victors. Of all the countries on the winning side, Italy and Japan left the peace conference most dissatisfied. Italy gained less territory than it felt it deserved and vowed to take action on its own. Japan gained control of German territories in the Pacific and thereby launched a program of expansion. But Japan was angered by the peacemakers' failure to endorse the principle of the equality of all races. The countries that lost World War I--Germany, Austria, Hungary, Bulgaria, and Turkey--were especially dissatisfied with the Peace of Paris. They were stripped of territory, arms and were required to make reparations (payments for war damages). The Treaty of Versailles, which was signed with Germany, punished Germany severely. The German government agreed to sign the treaty only after the victorious powers threatened to invade. Many Germans particularly resented the clause that forced Germany to accept responsibility for causing World War I. World War I seriously damaged the economies of the European countries. Both the winners and the losers came out of the war deeply in debt. The defeated powers had difficulty paying reparations to the victors, and the victors had difficulty repaying their loans to the United States. The shift from a wartime economy to a peacetime economy caused further problems. Italy and Japan suffered from too many people and too few resources after World War I. They eventually tried to solve their problems by territorial expansion. In Germany, runaway inflation destroyed the value of money and wiped out the savings of millions of people. In 1923, the Ger... ...ed by meeting Hitler's demands. That policy became known as appeasement. Chamberlain had several meetings with Hitler during September 1938 as Europe teetered on the edge of war. Hitler raised his demands at each meeting. On September 29, Chamberlain and French Premier Edouard Daladier met with Hitler and Mussolini in Munich, Germany. Chamberlain and Daladier agreed to turn over the Sudetenland to Germany, and they forced Czechoslovakia to accept the agreement. Hitler promised that he had no more territorial demands. The Munich Agreement marked the height of the policy of appeasement. Chamberlain and Daladier hoped that the agreement would satisfy Hitler and prevent war--or that it would at least prolong the peace until Britain and France were ready for war. The two leaders were mistaken on both counts. The failure of appeasement soon became clear. Hitler broke the Munich Agreement in March 1939 and seized the rest of Czechoslovakia. He thereby added Czechoslovakia's armed forces and industries to Germany's military might. In the months before World War II began, Germany's preparations for war moved ahead faster than did the military build-up of Britain and France.