Bio book outline

All organisms in the forest Population- Group of relatable monkeys , all Individuals In a single area Organism; ring tailed lemur an Individual living thing Organ system- Nervous system ,nervous system controls Its actions, organs working getter. Organ- made up of, similar cells that performs a specific function tissue Cell-fundamental unit of life Organelle- membrane enclosed structure that performs a specific function Molecule- cluster of small chemical units atoms held together by molecular bond Deoxyribonucleic acid CHI. Matter- anything that occupies space and has mass Element- a substance that can't be broken down to other substances by ordinary chemical means. 92 elements Compound-two or more different elements combined in a fixed ratio. More common than lone elements. Trace elements- in the body only make up about 0. 04% of your body weight but vital for energy processing. Electrons- two revolve on an orbital(discrete volume of space where E are found) around the nucleus at a bout the speed of light.Move around the nucleus only at specific energy levels called Electron Shells Protons + Neutrons = Mass # The number of ejectors In an atoms outer valence shell determines Its overall chemical properties. Atomic number-the first number (number of protons) particles and energy. Medical diagnosis and treatment: Used to tag chemicals that accumulate in the body Phosphorous in bones, inject a tracer isotope. PET scanner produces an image of where the radiation collects, Shimmers patient. Deposits of plaque in the brain beta-myeloid show up on PET.This test allows researchers to monitor the effectiveness of new drugs on people. Orbital- 1. Each ring can only have 2 electrons, 2. 2nd and 3rd ring: four orbital, Outer ring can hold 8 3. Number of electrons increases from left to right per. Table Valence Shell- Number of electrons on outermost ring. Determines an atoms. Chemical properties. Valence number; number of additional electrons needed to fill the threshold, bonding capacity Chemical Bonds: two atoms with incomplete tortoiseshells react and donate electrons to complete their outer shells.Covalent Bond; two atoms share one or more pairs of outer shells. TWO or more atoms that share this bond are called Molecule. Electronegative- an toms attraction for shared electrons. Unpopular covalent bonds- electrons shared evenly between atoms. When atoms of a molecule equally pull on electrons. Happens in molecules of same elements. Methane also has a unpopular bond because carbon and hydrogen atoms rant that different. 02, H2O Polar covalent bonds- Molecules with different electromagnetisms attract.The unequal sharing of electrons, pulling shared negatively charges closer to a the more electronegative atom. H2O 0 Oxygen is slightly negative and Hydrogen slightly positive. Unequal sharing of electrons. Polar Molecule- polar covalent bond and V shape molecule. Slightly unequal distribution of charges. Slightly negative points at the V. H2O 0 Slightl y positive on hydrogen, points to the O Ion- an atom or molecule with an electrical charge due to gain or loss of one or more electrons. 1 Two ions with opposite charges attract catheter. When the attraction holds together its an Ionic Bond.Salt- sodium chloride Nasal, crystals in nature. Sodium chloride always 1;1 ratio. An Hydrogen Bond- a weaker bond that holds together briefly than separates. The charged regions in each water molecule are attracted to opposite lay charged regions on neighbor molecules. Because the positively charged region in this bond is always a hydrogen atom it gets its name. Each hydrogen of a water molecule can form a hydrogen bond with a nearby partial negative oxygen of another water molecule. Can bond to as many as 4 partners. Heat absorbed when they break, heat is released when they form. When it cools) Overarching Theme: The structures of atoms and molecules determines the way they behave. Reactant- Starting materials to the left of the arrow Product- to the right , results from chemical reaction. Cohesion-the tendency for molecules of the same kid to stick together. The evaporation of water is an upward force on the water within a leaf. Adhesion- the clinging of one substance to another. Counters the downward pull of gravity, water sticking to the veins of a plant. Surface tension- the measure of how difficult it is to break or stretch the surface of a liquid.Hydrogen bonds gig water an unusually high surface tension Evaporative Cooling- When a substance evaporates and the surface of the liquid that mains cools down. The molecules with the greatest energy leave. Solution- A uniform mixture of two or more substances. The dissolving agent is the Solvent (water) and a substance that is dissolved (salt) is the solute. Aqueous Solution- where water is the solvent. How salt mixes with water. The partial negative Oxygen in H2O is attracted to the slightly positive An+ sodium ions and the slightly positive hydrogen ions are attracted to the slightly negative chloride CLC- Dissociate-break apart into ions.Hydrogen ions H+ and Hydroxide OH- re very reactive. Some chemicals contribute H=, some remove. A impound that donates H+ to solutions is Acid- has a higher concentration of H+ them from a solution. More basic solution has higher hydroxide OH- and lower hydrogen H+. PH scale- potential odd hydrogen. O most acidic, 14 most basic. Each unit represents a lox times change. PH 2 has lox more H+ than pH 3. 7 is equal. PH of blood plasma is about 7. 4 Buffers-biological substances that minimize changes in PH. Blood buffers acid more than water. Acid Rain- precipitation with pH lower than 5. Ocean acidification- dissolving CA in seawater lowers oceans PH. CA reacts with water to create carbonic acid. Calcification, how some organism produce shells. Heat- the amount of energy associated with the movement of atoms and molecules in a body of water. Temperature- measures the intensity of the heat. The average speed of molecul es rather than the total amount of heat. Chapter 3. The molecules of cells (crabs, lipids, proteins, nucleic acid) Variety of polymers makes up for uniqueness of species. Living organisms built from the same 20 amino acids.Small molecules common to all are ordered into large molecules which vary from species to species. Carbon is attached to almost all molecules a cell makes and is unparalleled in its ability to form large and complex molecules. Organic Compounds- carbon-based compounds, Carbon has 4 electrons on the valence shell that holds 8, room for 4 covalent bonds. A great connecting point to line up 4 different directions. Hydrocarbons- compounds composed of only hydrogen and carbon. Methane, and propane are hydrocarbon fuels. Carbon skeleton- chain of carbon atoms in an organic molecule.Can be branched or unbranded May include double bonds and some are in rings. Isomers- Compounds with the same formula but different structural arrangements. Some molecules can have the same n umber of atoms, but have different three emotional shapes because of the location of the double bond. Sometimes harmful effects. One isomer of methamphetamine is the addictive illegal drug. The other is medicine for sinus congestion. The shape of a molecule determines the it functions in the body. Different shapes of isomers result in unique properties and greatly add to diversity of organic molecules.Hydrophilic- water loving, soluble in water. The first 5 functional groups act this way. Hydroxyl, carbonyl, carbonyl, amino, phosphate. Groups, hydroxyl, amino, and phosphate don't contain Carbon 1 . Hydroxyl- hydrogen atom bonded to oxygen, then binned to carbon skeleton. Alcohols. 2. Carbonyl- carbon atom linked with double bond to oxygen. If carbonyl group is at the end of a carbon skeleton its an allayed. If its within the chain it is called a ketene. 3. Carbonyl- carbon double bond to an oxygen atom and also a hydroxyl group.Carboxylic acids. Acetic acid like vinegar. 4. Amino gr oup-nitrogen bonded to two hydrogen and the carbon skeleton. Iconic compounds with an amino group are called Amines. The building blocks of proteins are called amino acids. They contain an amino and carbonyl group. 5. Phosphate group- phosphorous bonded to 4 oxygen atoms. Compounds with hostage groups are called organic phosphates- involved in energy transfer TAP. 6. Methyl group- Consists of a carbon bonded to three hydrogen. Compounds with methyl groups are called mentholated compounds.Macromolecules- crabs, proteins, nucleic acids might be gigantic, thousands of atoms. Polymers- Chains of smaller molecules. Consists of many identical or similar building blocks. Dehydration Reaction, a reaction that removes a molecule of water. Cells link monomers to make polymers this way. Links two monomers together Hydrolysis- the breaking down of macromolecules, digesting polymers to make monomers available. In digestion, the proteins are broken down into amino acids by hydrolysis, new protein s are formed in your body cells from these monomers in dehydration reactions.Both dehydration and hydrolysis require enzymes- specialized macromolecules that speed of the chemical reaction in cells. Proteins- are built of only 20 amino acids, DNA is built from Just 4 kinds of monomers called Nucleotides Carbohydrate- a class of molecules ranging from small sugar macroeconomics, to large polysaccharide Crab monomers are monsoons ( single sugars) glucose and fructose Disaccharide- cells construct one of these from two incarcerations by dehydration action. Sucrose most common, (glucose linked to fructose) from sugarcane and sugar beets.Maltose also common, beer, malted milk, High fructose corn syrup- the missionaries of sucrose Polysaccharide- are macromolecules, thousands of monomaniacs linked together by dehydration reactions. Glycogen, and cellulose. Starch- Storage polysaccharide in plants of all glucose monomers. Bans from which plant cells gather glucose for energy. Glycogen- ani mals store glucose this way, a different polysaccharide. Stored in your liver and muscle cells. Cellulose- tough walls that surround the cell, most abundant compound.Not a nutrient for humans because animals can't hydrology the linkages. The cellulose that phosphorous the body unchanged is called insoluble fiber. Bath tools are mostly cellulose, very hydrophilic absorbs water because of hydroxyl groups. Chitin- another polysaccharide used by insects and crustaceans to build their cells, Both starch and cellulose and polymers of glucose but have different shaped bonds. Starch is for sugar storage, cellulose is a structural polysaccharide that is the main material of the plant cell wall.Lipids- diverse compounds grouped together because of one trait: they don't mix ell in water. Hydrogen and carbon linked by unpopular covalent bonds. Lipids are Hydrophobic- water fearing Fat- a large lipid made up of smaller molecules: glycerol and fatty acids. Glycerol an local with three carbons, ea ch with a hydroxyl group (OH-). + a hydrocarbon chain (16-18 carbon atoms in Engel) the unpopular hydrocarbon is why fats are hydrophobic. Unsaturated fatty acid- has one fewer hydrogen atom on each carbon of the double bond.Saturated Fatty acids- Fatty acids with no double bonds in their hydrocarbon chain that have the maximum number of hydrogen atoms. Corn Oil, Olive oil, vegetable oil. Trans Fats- When you see hydrogenated vegetable oil, unsaturated fats have been converted to saturated fats by adding hydrogen. Health risks, contribute to cardiovascular disease plaque, Omega-3 acids protect A monounsaturated fat has fatty acid with a single double bond in its carbon chain. A Polyunsaturated fat has a fatty acid with several double bonds.Phosphoric- major component of cell membranes. Contain only two fatty acids attached to glycerol instead of three. Hydrophilic phosphate on one end and hydrophobic fatty acids on the other trap water inside, the membrane. Steroids- are lipids with four fused carbon skeleton rings. Cholesterol- common in animal cell membranes, starting material for making steroids and sex hormones. Proteins-a polymer arrangement of 20 amino acids 20 amino monomers. Amino Acids- all have an amino group and a carbonyl group, which makes it acid.Peptide Bond- Cells Join amino acids together In a dehydration reaction that that links the carbonyl group of one amino acid to the amino group of the next amino acid as a water molecule is removed. Both depicted and disaccharide the monomers are Joined by dehydration reactions. Denomination- polypeptide chains unravel loosing their specific shape and function The function of each protein is a consequence of its specific shape, which is lost when protein denatures. A proteins shape depends on four levels of structure Primary Structure- is its unique sequence of amino acids Secondary- Coiling of a polypeptide into local patterns..Cooling of the polypeptide chain in a secondary structure called an ALPHA HE LIX, leads to a BETA PLEATED SHEATH. Tertiary- the overall three dimensional shape of a polypeptide, determines the function of a protein. Quaternary structure- two or more polypeptide chains one macromolecule. Collagen, a fibrous protein with three helical polypeptides intertwined into a larger ripple helix. Incorrectly folded proteins = alchemies and Parkinson. If a genetic mutation changes the primary structure of a protein, how might this destroy the protein functions?The amino acid sequence affects the secondary structure, which affects the tertiary, then the quarterly, Thus the primary structure determines the shape of a protein, its function depends on shape. A chaos could eliminate function. Nucleic Acids Gene- the amino acid sequence of a polypeptide is programmed by a discrete unit of reticence. DNA- Deoxyribonucleic acid, one of the two polymers called nucleic acid. One of the too polymers called Nucleic acid. Provided direction for its own replication, as a cell divides its genetic instructions are passed to each daughter cell.RNA- ribonucleic acid, illustrates the main roles of the SE two types of nucleic acids the production of proteins. A gene directs the synthesis of an RNA molecule. RNA cell. Translates nucleic acid language into protein language Nucleic acids are polymers of nucleotides Nucleotides- the monomers that make up nucleic acids. Each contain 3 parts, At the center a five carbon sugar, negatively charged phosphate group, nitrogenous base. Each DNA nucleotide has one of four nitrogenous bases, Adenine, Thymine, Cytosine, ND Guanine. RNA contains, GAG U racial instead of thymine.

Contextual factors on the adoption and infusion of ABC

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relat ionship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented.6.1. Technological factors and ABC1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed.6.2. Environmental factors and ABC1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brother hoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions.6.3. Organizational factors and ABC1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggeste d the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornenak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations.6.4 Changes the consequence of contextual factorHypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases.6.5 Organizational public presentationTwo types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) .6.6. Deductions of the surveyThe findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases.6.6.1. Theoretical deductionsAt the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt.6.6.2. Practical deductionsFrom the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables ex cept information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end.6.7. RestrictionAs with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible.6.8. DecisionActivity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation.

Cash Transfer Benefits

Cash Transfer Benefits Cash Transfers in Sum Cash transfers fit into the development measures by being a branch of social protection. Social protection is a set of policies, programs, and agendas that seek to remedy a problem such as insecurity and risk. They are associated with people who cannot get their needs met in typical programs associated with the labor market; in other words, they cater to the most vulnerable people. Cash transfers function in such a way that the state gives money to the poor on a regular basis, with or without conditions. The methods of cash transfers slightly differ for each country. (Hanlon, 3). In addition to this, cash transfers can either be given in the form of legitimate cash/food stamps or ‘in-kind’ things. There are advantages and disadvantages to both, which I will discuss later on. Both cash transfers and conditional cash transfers (CCTs) exist. Cash transfers function without conditions or contingencies and, on the contrary, CCTs involve conditions that the receiver must abide by in order to receive money. An example of this would be: a poor mother receives a monthly amount of money on the condition that she regularly takes her child to the doctor. CCTs are targeted programs that are primarily concerned with children’s health and education. They also only grant money to individuals who don’t make enough income to support themselves. How cash transfers trump previous development paradigms While previous development paradigms thrive in a number of developmental aspects, they also fail in other areas that cash transfers seek to remedy. Firstly, ‘development’ tends to leave out the poorest of the poor and neglect the most vulnerable sectors. James Furguson states, â€Å"Under such circumstances, it has become more and more difficult to argue that the value produced at the region’s industrial centers is generated by the suffering of those at its periphery; instead, the suffering of the poor and marginalized appears as functionally isolated from a production system that simply no longer has any use for them† (Ferguson, 11). In an attempt to help these individuals who tend to be ‘left out’ of previous development paradigms, conditional cash transfers â€Å"promote the inclusion of ‘the most vulnerable sectors’ of society† (Spronk, 21). Secondly, previous development paradigms are highly focused on production as the best way to develop. To challenge this and to bring morals back into the system, cash transfers are highly focused on distribution. Why? Because ‘development as production’ can easily make the producers be understood as commodity-makers instead of real individuals, where ‘development as distribution’ does the reverse. In addition, James Ferguson believes that the world is at a place today that the distribution approach would make more sense. His ‘politics of distribution’ â€Å"involves new ways of thinking about a range of things that includes labor, unemployment, the family, and the meaning of ‘social’ payments (Ferguson, 10). Thirdly, previous development paradigms do little to help individuals cope with the harsh impacts of structural adjustment. Cash transfers, on the other hand, provide a lengthy amount of time where money is regularly given to the poor. This helps them cope with the impacts of structural adjustment programs much more than the previous development paradigms have in the past. Not only this, but cash transfers help individuals cope with other unexpected things, too. UKaid provides an example, stating, â€Å"In Lebanon, while UNHCR provided cash to Syrian refugees to cope with the harsh winter conditions as an alternative to ‘winterisation kits,’ most directed their additional income towards food and water† (UKaid). UKaid then comments on this, stating that â€Å"it is not that they did not need fuel it was that they needed other things more† (UKaid). This sheds light on the fact that â€Å"the element of choice is critical† (UKaid). In addition, the expenses involved in previous development paradigms are astronomical compared to cash transfer programs. Susan Spronk and Melisa Handi in No Strings Attached state that â€Å"One of the reasons CCTs are so popular is that they deliver results at a relatively low cost. Compared to the expenses involved in establishing universal, quality health care and education systems which in most of the Global South would entail massive public investment CCTs are almost free† (Spronk, 22). It makes sense for a health and need-based system that is catered to the poor to be cost-efficient. To continue, previous development paradigms have the tendency to make the poor be part of the capitalist system where Westerners become wealthier from the poor being poor. Structural adjustment programs are notorious for doing just this. The poor are indebted to Western countries, and therefore are placed within programs that, more times than few, trap them within the system. They remain poor and as slave-figures to the wealthy, creating goods that the wealthy benefit from and that the poor do not. It is a vicious cycle that the poor, who are embedded within these structural adjustment programs, are unable to escape from. Cash transfers, on the other hand, do not embed the poor in a system that they are unable to get out of. Cash transfers strive to bring the poor out of poverty without the desire to make Westerners wealthier in the process. Cash transfers also meet a more diverse set of needs that hard-structured paradigms fail to acknowledge, (UKaid). Because they are structured in such a way that the individual can use the money how he/she wishes based on what he/she believes is the most mindful and need-based way to spend it the individual is getting his/her needs fulfilled much more than if that individual were to be shoved into an already-structured system that was not build around her specific, personal needs but the entire population’s general needs. Cash transfers are more individual-specific, which means that the plans are catered to the individual’s needs instead of what the program assumes are his/her individual needs. Other health programs that are more rigidly organized assume that the individual can easily fit into its previously-established structure, which is not always the case. Development paradigms, such as microfinance, can have the ability to benefit poor borrowers in certain situations, however do not make the poor countries richer; there is not a large long-term benefit for the country, itself. Therefore individuals and the countries they inhabit are stuck in this microfinance system with no greater vision for the future. With cash transfers, however, the individuals ideally open up bank accounts, begin to establish businesses, and input their money into the economy on a regular basis by purchasing medicines, food supplies, and more. The cash transfer system helps the country’s economy and increases its wealth and independence in the long-run, as well as short-term. To what extent do cash transfers succeed? Cash transfers succeed to the extent that the individual receiving the cash transfers can manage his/her money well. There are, indeed, situations where the individual fails to successfully manage his/her money; however there are also situations where the individual can manage his/her money well enough to improve his/her life and even save a small amount each month. UKaid and the Center for Global Development’s study on cash transfers states that cash transfers are a â€Å"highly effective way to reduce suffering and to make limited humanitarian aid budgets go further, as well as can more broadly reform the humanitarian system so that aid providers of the future can work in a more complementary way to maximise their impact† (UKaid). How do cash transfers succeed? According to a film by Juhi Bhatt and Alok Verma on the effects of cash transfers in India, cash transfers have a positive impact on nutrition, medical care, education, infrastructure and housing, and the economy. Cash transfers allowed Indian families to increase their spending on healthy foods, go to the hospital when ill and buy medicines regularly, neatly dress their children and provide them with education on a regular-basis, have access to clean water, paved roads, proper draining, and working amenities, and save their small surplus monetary amounts in banks. (Guy Standing: Cash Transfer in India [EN Subs]) Because of increased sanitation, access to healthier, substantial foods, and the ability to regularly purchase medicines, illnesses are less common. Because kids do not have to work in agriculture, but instead can attend schooling, their futures appear brighter and enthusiasm about education is greater. And because they have a small amount of surplus money that they use to s ave in bank accounts, they are able to become more independent as time progresses. India’s economy benefits just as much as the individuals supporting it do. Of course we cannot assume that every country or individual who receives cash transfers will turn out exactly as India does, but India nonetheless seems to be a country where cash transfers are able to succeed. Key debates surrounding social protection programs Today there are many key debates that encompass social protection programs that one must consider in discussing cash transfers. Firstly, there is: targeted vs. universal. This raises the question: Does everyone get money or only some people? Some individuals could believe that targeting people is better because it is a better use of the money. However, those who fall just above the cut-off line of who qualifies are critical of this because they do not receive money. Secondly, there is: conditional vs. unconditional. Is it better to have conditions and contingencies associated with money? Will people spend their money more wisely if there are conditions? Or is this controlling, and should people be able to do what they wish with their money? Some individuals fear that the poor would only spend their money in short-term investments, and therefore would not set themselves up for a better long-term future. Others believe that no one knows what the poor needs besides the poor, and therefore it would be wiser to trust the poor that they will spend their money on things they believe they need. There is much debate between which is better: CCTs or unconditional cash transfers. And indeed there is more contestation over unconditional cash transfers. Thirdly, there is: markets vs. states, which raises the question: Should state or market take on people’s social protection? There is much contestation surrounding this, as well. In addition, cash vs. in-kind/things is highly debated. Cash takes on the form of money or food stamps; in-kind takes on the form of items such as fuel, rice, etc. The argument in favor for cash is that it gives people more opportunity to succeed. The argument in favor for in-kind things is that, as much as cash gives people more opportunity to succeed it also gives people just as much opportunity to fail. In addition, people don’t always spend money on what they need so cash transfers give them what they need. Also, in-kind things do not associate with inflation. In this sense, in-kind things are more stable, predictable, and reliable.

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Ban the burqa rhetorical analysis - Research Paper Example However, as one might expect, these alternative views do not appropriately reflect the views of the author herself. Rather, notwithstanding the well-articulated counter arguments and the issue of freedom and legality that they necessarily entail, the author constructs an argument for the complete prohibition at worst and discouragement at best of the burqa within society. As a means of quickly seeking to jar the reader’s attention from the rhetorical strength of those individuals who have come out against legislation banning the veil, Berlinski shifts to the isolated cases of sexual violence that take place in the lawless suburbs of Paris. As a means of distraction this is an effective tactic due to the fact that it instantly congeals the reader’s impression of Islam as naturally given to sexual violence, rape specifically, and depicts the male adherents as little more than sexually deviant thugs who are more than willing to cast aside all decency that a host culture, such as France, may have gifted them as a means of punishing those who dare to show a bit of self expression and freedom of strict Islamic tradition. As a function of shifting the debate from the broad to the specific, the author is able to convince the reader that her specific point of view is the most rational. This rhetorical approach is not unique; however Berlinski ap plies it masterfully. Right after eviscerating Islamic European culture for being broken, immoral, and unrestrained, Berlinski states, â€Å"Yet the burqa must be banned. All forms of veiling must be, if not banned, strongly discouraged and stigmatized† (Berlinski 2). The argument deviates further from the subject matter when Berlinski brings in the topic of gynecological examinations of girls within many of the recent immigrant communities within Europe. Although it is not the function of this author to make a moral judgment with regards to whether or not such a

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