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Youth Gangs Across the Globe Essay - 4796 Words

Most gangs are created to form a sense of power and control. All types of problems are presented to the youths of today growing up in major cities. Before being so eager to jump to conclusions, we must try to understand these problems, or we will never find a solution to them. Gang members are out there trying to find a family that some never had. It may not seem like much to you - an abandoned house or a park - but it becomes a place to call their own. It’s easy to say â€Å"why don’t they ever leave the gang†, but many of those teenagers won’t leave until years to come, if ever. Gang life becomes the only thing they know. Everyone wants to feel needed, and in those blocks or areas, they feel needed. The gang life in Los Angeles,†¦show more content†¦The truth is most seek some kind of power, but they have already found it. Eventually their sense of mentality is â€Å"I can do what I want, where ever I want, and when I want. Forget everybody else! Police do what they got to do, and I’m here to do what I got to do.† They will soon have total disrespect for everyone who makes rules. When most gang member’s family’s income is low, it instills an attitude. â€Å"What have I got to lose - nothing†, because it isn’t like gang bangers are coming out of nice homes. Most have to defend themselves the best way they know how, and just like anyone else they do the easiest thing possible. They end up living in the streets, so they will survive by the streets. They commit crimes, and break any law they feel necessary. The problem is some really don’t realize it all. How can they feel guilty when they might be able to feed their sisters and brothers, when their mother might be strung out on drugs? Should they feel guilty? I don’t believe it’s fair to say they should, when society sees it, but choose to act blind to what’s surrounding us. They can’t be the only ones blamed, because they simply do the same thing. Everybody wants to be special. If you can’t be special by being a model citizen to everyone, then I’ll be the one everyone fears is what some gangs think. Clothes can play a big part in an identity. A particular color, hair style,Show MoreRelatedAn Essay on Cause and Effect972 Words   |  4 Pagescultural and social changes. These cultural and social changes did not only have a significant on the lifestyles of human beings around the world, but it also effected on how people deal with one and other. It must be noted that human civilization across the globe has remained in the constant process of evolution and no matter what, this process of evolution could not be resisted and people have to surrender to change. The process of evolution became even more rapid in the post information technol.ogyRead MoreExecutive Summary America s Most Popular Anti Drug Program Essay801 Words   |  4 PagesPrevious meta-analyses† (Ennett, et al., 1994; West O Neal, 2004) indicate that one of the nation s most popular drug prevention programs, the Drug Abuse Resistance Education program (D.A.R.E.), was not effective in reducing illicit drug use among youths. Current evaluations have produced an array of evidence showing the effectiveness of the new D.A.R.E. curriculum. Future studies must be conducted to determine if this new curriculum is effective. This analysis will show how this once prosperous programRead MoreEssay on The media perpetrating negative stereotypes of youths1358 Words   |  6 Pagesbattle between youths and older generations has been fuelled by the media†¦Ã¢â‚¬Å"playgrounds have been turned into battlegrounds† and words are now a lethal weapon. It is a binary opposition which has been taken to extraordinary levels and waged a war between adolescents and adults. The media has taken the stereotype of youths, the way the public view youths and the way in which youths view themselves, and exploited the idea, turning it into nothing, but a delusional monster. The youths of society areRead MoreIntervention Of All Ineffective Delinquency Prevention Programs Essay903 Words   |  4 Pagesabuse prevention education program that seeks to prevent the use of controlled drugs, membership in gangs, and violent behavior. Founded in Los Angeles in 1983 as a joint initiative of the-LAPD chief Daryl Gates and the Los Angeles Unified School District as a demand-side drug control strategy of the American War on Drugs. Students who enter the program sign a pledge not to use drugs or join gangs and are informed by local police officers about the government s beliefs about the dangers of recreationalRead MoreHip Hop Is A Genre Of Music1192 Words   |  5 Pagesonly leisure space, and generally entered a gang system, which clashed violently in the struggle for t erritorial control. Jackson Brenda, explains in a detailed way the origins of hip hop music and its implications for Black studies. â€Å"Hip-hop arose in the rubble of the Bronx in the 1970s, when youth unemployment hit 60%--80%; traces the music through the black-Jewish racial conflicts of 1980s New York to the West Coast scene and the L.A. that places gangs in the conditions that birthed them and illustratesRead MoreThe scene of organized crime has long since changed after the reign of Italian and Sicilian mafia,1600 Words   |  7 Pagesprostitutes, extortionists, and street gangs among many other kinds of criminals in the organized crime system. These essentially do the dirty work for the group, and, as illustrated in the picture, report to the Support Group. Without a system of formal organization, a group of criminals is not an organized crime group. A common possible misconception about organized crime is the thought that gangs or street gangs fall under the category of organized crime or that gangs compile a large portion of organizedRead MoreCrime Prevention1330 Words   |  6 Pagesyounger age, education and early intervention are keys to helping the justice system deter crime in our youth. There are many reasons that young people become criminals such as the lack of parental supervision, boredom, peer pressure, frustration, lack of education or vocational skills, alcohol and drug use, gang affiliation, and poverty. There are numerous programs offered to help deter our youth from becoming career criminals. Among these are the, McGruff Club which is a â€Å"crime prevention and safetyRead Moreâ€Å"Biggest Challenges Young Adults Face Today† Essay943 Words   |  4 Pagestheir life. Discussion A challenge facing youth is unemployment. When looking back as far as decades ago, the youth of today have a very hard time finding a steady good job. During the time period we have notice that economy has had a downturn which affected jobs and several other companies. Studies show that across the globe, the economic crisis has had a dramatic impact on the challenges facing young people seeking jobs. Between 2008 and 2008, the youth unemployment rate has seen the largest annualRead MoreHistory and Overview of the Boys and Girls Club of America1999 Words   |  8 Pagesschool. As a non-profit organization, Boys and Girls Clubs of America run after-school clubs that serves over 4 million children across 3,400 facilities throughout 50 states and Virgin Islands and Puerto Rico. The organization also has 150 clubs located on the Native American tribal lands as well as another 400 clubs located in military bases that are spread across the globe. Since its inception, the organization and i ts predecessors have been tackling juvenile delinquency for more than 100 years. InRead MoreAbstract. This Memoir Employed A Mixed Methods Design To1562 Words   |  7 Pages There are remedies that will prove effective. In the latter sections propose interventions in the Juvenile Justice system in Haiti that will reduce the rates of juvenile delinquency when implemented. Examination of juvenile reform systems across the globe including the USA, India, Mexico and France with interviews with government officials further suggest and indicate that proposed intervention will reduce the likelihood of subsequent repeat offenders. If truly this is the goal of the juvenile

Essay about The Cuban Missile Crisis - 2116 Words

The Cuban Missile Crisis Thousands of minuscule ripples protrude from the vast Atlantic Ocean. The sun, old in its day and weary of shining down upon the blue green sea begins to set. Almost as if to save the best for last, a brilliant mirage of orange and red color is cast upon the busy waves. Nowhere on this planet is this image captured so brilliantly as in the Caribbean, and nowhere on the earth is such a surreal scene captured daily. This heaven on Earth is a painter ¡Ã‚ ¦s paradise, a travel agent ¡Ã‚ ¦s dream, and a honeymooner utopia. For as far back as man can remember, numerous competitive countries have sought after this Shangri-La. Whether for their views, climate, people, or numerous crops, the scattered islands that inhabit the†¦show more content†¦The infamous Bay of Pigs incident left thousands of soldiers captured, and the United States government extremely embarrassed. It was just before this time that the United States sent nuclear missiles to Turkey, just over the USSR ¡Ã‚ ¦s horizon. Russia responded to these and other actions by placing missiles in Cuba, 90 miles away from America ¡Ã‚ ¦s southern tip, spawning the Cuban missile crisis. It was in fact the United States government ¡Ã‚ ¦s hostility towards Communist Cuba that led up to the Cuban missile crisis. Presently, Cuba ¡Ã‚ ¦s economy is a centrally planned state-owned economy in which the state organizes, directs, and controls the economic life of the nation. Foreign trade, according to the constitution is  ¡Ã‚ §the exclusive function of the state ¡Ã‚ ¨. (Article 18) The ministry of foreign trade was created in 1961 to be the only state agency authorized to conduct foreign trade. All trade is conducted through the ministry which controls 40 foreign trade enterprises, each responsible for a different product. It was not always this way in Cuba however. Cubans endured numerous revolutions to convert their economic system from mercantilism, to capitalism, and eventually to communism. Cubans, however refer them as different stages of one single revolution. Unique social aspects that needed changing marked each stage of the Cuban revolution. Cuba ¡Ã‚ ¦s landowning aristocracy (Ranchers, coffee and sugar planters) initiated the wars ofShow MoreRelatedThe Cuban Missile Crisis1149 Words   |  5 Pagescausing a civil war. Both the Cuban Missile Crisis and the Vietnam War illustrate the United States attempt to combat communism. The Cuban Missile Crisis in the prevention of a nuclear war. Whereas the Vietnam War ultimately curtailed the spread of communism. (CMC) During the Cuban Missile Crisis, the U.S was trying to prevent a nuclear war, and attempting to contain the hostility between the U.S and the Soviet Union. In 1962, an American U2 plane spotted a Russian missile site being built with shortRead MoreThe Cuban Missile Crisis1188 Words   |  5 Pageseven know. Topic Sentence: The Cuban missile was a crazy time. It happened some fifty years ago when John F. Kennedy was president. It was when one of U.S. spy plane caught Soviet Union trying to sneak some nuclear missiles into Cuba that was ninety miles off the United States’ coast. Soon enough president Kennedy had to talk to one of their leaders about what are they doing with the missiles and if they do not remove it there will be a war. The Cuban missile crisis happened during the Cold War betweenRead MoreThe Cuban Missile Crisis1495 Words   |  6 PagesKennedy was made aware of Soviet missiles in Cuba. This was the testing ground, the closest the world has ever been to nuclear war, the Cuban Missile Crisis, 16-28 October, 1962. The future for millions of lives depended upon the ability of United States President John F. Kennedy and Russian Premier Nikita Khrushchev to reach an agreement in which both did not lose face, and more importantly, the world survived. The events leading up to the Cuban Missile Crisis, as explained by Sheldon M. SternRead MoreThe Cuban Missile Crisis Essay2455 Words   |  10 PagesThe Cuban Missile Crisis bought the world closer to extinction than ever before. It was through the decisive actions of newly elected president John F Kennedy and then premier of the USSR Nikita Khrushchev that the confrontation did not escalate into all out nuclear war. The Cuban Missile Crisis lasted for 13 days, it was predicated on the fact that the Soviet Union was placing intercontinental ballistic missiles on the island country of Cuba which is just off the coast of the United States nearRead MoreThe Cuban Missile Crisis1016 Words   |  4 Pages Events leading up to this potential catastrophic war was the Cuban Revolution, the failure of the Bay of Pigs invasion, US anti-communism, insecurity of the Soviet Union, and Cubas fear of invasion. Thankfully, the conflict was avoided due to great cooperation from both President J ohn F. Kennedy of the United States and Soviet Union leader, Nikita Khrushchev. Each decision made by each leader was vital in the outcome of The Crisis. Kennedys choice to take action by methods of quarantine insteadRead MoreThe Cuban Missile Crisis2013 Words   |  9 PagesInvestigation The purpose of this investigation is to establish the extent to which there was a victor at the end of the Cuban Missile Crisis in 1962. This investigation will evaluate the position of both Khrushchev and Kennedy after the crisis in order to draw the victor. Looking into the intentions and goals of USA and the USSR leading up to, during, and recently after the crisis to determine the true victor, in between the years 1959 and 1979. Sources that will be used in this investigation includeRead MoreThe Cuban Missile Crisis2100 Words   |  9 PagesThe Cuban Missile Crisis The Cuban missile crisis was the most dangerous of the Cold War, but it still involves the two main superpower enemies; Russia and America, only this time Cuba got involved too. The Cold War happened because Read MoreThe Cuban Missile Crisis5937 Words   |  24 PagesThe Cuban Missile Crisis The world was at the edge of a third world war. This was the result of a variety of things: the Cuban Revolution, the failure of the Bay of Pigs invasion, US anti-communism, insecurity of the Soviet Union, and Cubas fear of invasion all made causes for war. However, war was not the result due to great cooperation from both President Kennedy and President Khrushchev and each of the decisions made by the leaders was crucial in the outcome of The Crisis. Kennedys choiceRead MoreThe Cuban Missile Crisis Essay3251 Words   |  14 Pageswar. Looking back now, I realize the Cuban Missile Crisis was an extreme pivotal moment in the Cold War. 6 months ago my own country, the United States of America, had never been so close to Armageddon with the Soviet Union. On October 16th, 1962 I was informed that the CIA’s National Photographic Interpretation Centre had reviewed findings from U-2 aircraft photographs and had identified objects that were soon to be interpreted as medium range ballistic missiles. The U-2 flight, piloted by MajorRead MoreThe Cuban Missile Crisis Essay1292 Words   |  6 Pagesinevitable to the world, it was the first time nuclear war was hanging on a thread. The Cuban Missile Crisis presented a threat to the world, in which the USSR planted nuclear missiles on Cuba. America’s response was to threaten launching nuclear missiles at the Russians. This incident launched the world into a new time, which presented nuclear weapons as a source of power. The incident of the Cuban Missile Crisis still connects with us today because the power nuclear weapons present, which provides

Hindu Religion And Hindu Churches - 1153 Words

Khalil Gibran once said,â€Å" I love you when you bow in your mosque, kneel in your temple, pray in your church. For you and I are sons of one religion, and it is the spirit.† This quotation means that people from all races and religion are one in union, even though we come from different places and pray differently, we come together as one equal. This quotation relates to a religious site because all churches and religions are linked to the same thing. A religious site is a place where people connect to God and help bring peace in their life. I’ve chosen to go to a Mandir. A Mandir can be defined from Dictionary.com as a Hindu church. I’ve chosen to go to a Mandir because I am Hindu. Hinduism is one of the oldest religions dating back to 1400†¦show more content†¦Also after speaking with the owners and priest of this Mandir, I’ve realized that they are humble people who give back to the poor and want to build a better community. Queens Hindu Mandir is located on 107-01 101 Ave. Richmond hill NY 11419. This Mandir has been located in queens for about 7 years now. There are two floors in the church; the first floor is the prayer room where all of the Gods and Goddesses are located to be worshiped. The second floor is for the people to eat after service is over. There are many Gods and Goddesses in the Queens Hindu Mandir, there are over 75 idols that are worshiped on special occasions and on Sunday mass. I’ve spoken to four people who help organize the church during the week. My first person who I interviewed is the priest of the Mandir, Pandit Ravi Maharaj. Pandit Ravi Maharaj told me he has been a priest for about 7 years for the Queens Hindu Mandir, he told me that he loves praying in this temple because it gives him peace, and praying for others help him feel better as a person. Pandit Ravi Maharaj told me that he does Sunday services and he also prays with individuals who call him to prayer for certain reasons. He also prays with large gatherings on special occasions like Diwali etc. another person who I have spoken with is Devi; she is the decorator

Wage and Salary Chapter 1 - 12487 Words

Milkovich−Newman: Compensation, Eighth Edition Front Matter 1. The Pay Model  © The McGraw−Hill Companies, 2004 Chapter One The Pay Model Chapter Outline Compensation: Definition, Please? Society Stockholders Managers Employees Global Views—Vive la diffà ©rence Forms of Pay Cash Compensation: Base Cash Compensation: Merit Pay/ Cost-of-Living Adjustments Cash Compensation: Incentives Long-Term Incentives Benefits: Income Protection Benefits: Work/Life Focus Benefits: Allowances Total Earnings Opportunities: Present Value of a Stream of Earnings Relational Returns from Work The Employment Relationship Combines Transactional and Relational Returns Variations in Transactional and Relational Expectations A Pay Model Compensation†¦show more content†¦The Pay Model  © The McGraw−Hill Companies, 2004 2 Chapter 1 The Pay Model Think of all the other employees, in addition to the performers, required for putting on a performance of Cats. Electricians, trombonists, choreographers, dressers, janitors, nurses, vocal coaches, accountants, stagehands, payroll supervisors, ushers, lighting technicians, ticket sellers—the list goes on. Consider the array of wages paid to these employees. Why does the swing get paid more than other performers? Why does the performer get paid more (or less) than the trombonist? How are these decisions made, and who is involved in making them? Whether the pay is our own or someone else’s, compensation questions engage our attention. Does the compensation received by all the people connected with Cats matter? Most employers believe that how people are paid affects people’s behaviors at work, which affect an organization’s chances of success. Compensation systems can help an organization achieve and sustain competitive advantage.1 COMPENSATION: DEFINITION, PLEASE? What image does the word â€Å"compensation† bring to mind? It does not mean the same thing to everyone. Yet how people view compensation affects how they behave at work. Thus, we begin by recognizing different perspectives. Society Some people see pay as a measure of justice. For example, a comparison of earnings of women with those of men highlights what manyShow MoreRelatedEconomic Tool and Concepts1121 Words   |  5 Pagesnotable. According to Getzen (2007), â€Å"There has recently been a growing recognition that instead of a surplus, a future shortage of physicians may occur. Since the number of U.S. medical graduates has not kept pace with the growth in U.S. population† (Chapter 7, p. 161). The nursing shortage and medical providers has become extremely demanded within the health care industry to provide a quality of health care. The following information will define economic concepts such as supply curve, demand curveRead MorePayroll System1611 Words   |  7 PagesCHAPTER 1 THE BACKGROUND AND ITS SETTING âž ¢ Introduction âž ¢ Background of the Study âž ¢ Problem Definition âž ¢ Significance of the Study âž ¢ Objective of the Study âž ¢ Scope and Delimitation CHAPTER 2 EXISTING SYSTEMS OVERVIEW âž ¢ Background of the Company âž ¢ Organizational Structure and its Function to the Organization âž ¢ Existing System Overview âž ¢ Analysis for Existing System Cost Show the ff: ââ€" ª Labour Expense ââ€" ª Utilities Expense ââ€" ª RentRead MoreQuestions On The Liquidation Courts871 Words   |  4 PagesCHAPTER TEN HOW TO BANKRUPT YOUR STUDENT LOANS Everybody realizes that you can t bankrupt understudy credits. Look the web with the catchphrases chapter 11 and understudy credits and you get either numerous postings for loaning establishments attempting to motivate you to take out another advance, or you see eBooks letting you know that it is basically difficult to bankrupt your understudy advances aside from under the state of undue hardship and afterward they neglect to let you know anythingRead MoreFive Social Insurances and One Housing Fund1726 Words   |  7 PagesFive Social Insurances and One Housing Fund Table of Content Chapter 1: Introduction 3 Chapter 2: Successful of Shanghai in Five social insurances one housing fund 4 Chapter 3: Impacts on Employer 5 Chapter 4: Impacts on Employee 6 Chapter 5: Precautions of Human Resources Management 7 Reference 8 CHAPTER 1: INTRODUCTION Five social insurances and one housing fund was established under Labor Act Chapter 9 Article 73. It is used to serve the purpose on maintaining social harmony by protectingRead MoreIntermediate Accounting I Week 11364 Words   |  6 Pagesï » ¿Chapter 1 CA1-1 (FASB and Standard-Setting)  Presented below are four statements which you are to identify as true or false. If false, explain why the statement is false. 1.  GAAP is the term used to indicate the whole body of FASB authoritative literature. 2.  Any company claiming compliance with GAAP must comply with most standards and interpretations but does not have to follow the disclosure requirements. 3.  The primary governmental body that has influence over the FASB is the SEC. 4.  TheRead MoreChapter Two and Three Problems Essays983 Words   |  4 PagesChapter Two and Three Problems Please complete the following 7 exercises below in either Excel or a word document (but must be single document). You must show your work where appropriate (leaving the calculations within Excel cells is acceptable). Save the document, and submit it in the appropriate week using the Assignment Submission button. Chapter 2 Exercise 1 1. Issuance of stock Prepare journal entries to record the issuance of 100,000 shares of common stock at $20 per share for eachRead MoreCh 2 Solutions to Slr4899 Words   |  20 PagesSolutions, Chapter 2/HL ANSWERS TO CHAPTER 2 The Simple Regression Model Econometrics Economics of Innovation and Growth A = Problems B = Examples (from chapter 2) C = Cumputer Exercises 1 Solutions, Chapter 2/HL A: Problems 2.1 Let kids denote the number of children born to a woman, and let educ denote years of education for the woman. A simple model relating fertility to years of education is kids = ÃŽ ² 0 + ÃŽ ²1educ + u where u is the unobserved error. (i) (ii) What kind of factorsRead MoreThe General Theory Of Employment, Interest, And Money.1653 Words   |  7 Pageseconomics is concerned. ÃŽ » SUMMARIES Book 1 Chapter 1looks at the distinction between general theory and classical theory. It gives insights on the situations when the classical theory is applicable and when the general theory is applicable. There is much emphasis that is being given on this issue of general. It means that this theory can work in various combinations with other theories in trying to see how economics can be affected if it is put into use. Chapter 2 looks at the various postulates of theRead MoreThe Impact Of Childcare Wages On Job Satisfaction, Job Commitment, And Program Quality Essay1614 Words   |  7 PagesIn this chapter, the key findings with regard to the research questions were reviewed and broad conclusions based on the findings of the studies were described. The chapter concluded with implications and recommendations for stakeholders. The purpose of this research study was to find the impact of childcare wages on job satisfaction, job commitment, and program quality. The research questions for this study are listed below. What is the relationship between the individual wages for teachers andRead MoreFinancial Accounting Chapter 2 Assignment1276 Words   |  6 PagesCHAPTER 2: Recording Process ( SWD: Lecture Review) What is an account? An account is an accounting record of increases and decreases in a specific asset, liability, or owner’s equity item. For example, Softbyte (the company discussed in Chapter 1) would have separate accounts for Cash, Accounts Receivable, Accounts Payable, Service Revenue, and Salaries Expense. In its simplest form, an account consists of three parts: (1) a title, (2) a left or debit side, and (3) a right or credit side. Because

Computerized Strategic Information Systems

Question: Discuss about the Computerized Strategic Information Systems. Answer: Introduction The need for computerized accounting dates back to 1974, when it was done in the same manner as the Egyptians used to do 3000 years before. With the rise in trade between Europe and Middle East, it was seen that accountancy shifted towards the rope by the end of the crusades. Similar to other professions such as mathematics and medicine, trade operations paved the way for documenting transaction to ensure that agents were able to consider viable spending decisions. This was exactly seen to be first adopted by the Europe and later on Australia. It was further seen that computerized accounting acted as the successors of modern accounting principles, which was gaining popularity after 13th century, especially with the rise of Method of Venice, which received publicity for its use of three books for recording transactions. Similarly, Australia strived to improve continuously the future of the accounting profession and ensuring integrity, excellence and innovativeness by the formation of CPA in the year 1886. The recent advancements in the technology and the changing business scenario in Australia have come to rely on inventions such as accounting software packages in order to keep up with the modern accounting methods. Hence, the several requirements evolved from the historical background related to changing business scenario and implementation of modern accounting principles has led to the rise of accounting software packages. Therefore, in the recent times the use of accounting software has been seen in several small and large businesses of Australia. Some of the highly ranked accounting software used in small and medium business includes Intuit QuickBooks, MYOB, Reckon, Saasu and Xero. In cases of the large organizations, the most noted ERP software has been SAP, through which the large organizations have been able to integrate accounting with several other functional areas of the business (QuickBooks. 2017). Evidence of research In several types of small and medium enterprises based in Australia, the research evidence is shown a significant amount of improvement in the overall developments through the introduction of accounting software over the years such as Intuit QuickBooks, MYOB, Reckon, Saasu and Xero. A research study was conducted in Tasmania to show implications on changes in accountancy costs by implementation of contrast accounting systems. The compliance for the services they seem to be directly satisfying the requirements as stated in Australian taxation Office (ATO) and Australian securities and investments commission (ASIC) and Corporations law. The main work included the preparation of financial statements, income returns for an SME organization based in Tasmania. On 1st July 2000, there were several changes introduced into the income system hence it was necessary to ensure that the introduction of modern accounting methods were not related to increase the indirect cost of the organization (Chaplin 2013). The research evidence has been not only found in business concerns, corporate organizations and small firms, but the integration of computerized accounting has also been seen to be benefiting the learners of the subject. In several cases, the application of accounting software has been seen to be useful for many users of accounting packages. Hence, the research showed that whether the implementation of accounting software had a subsequent change in the external accounting fees. The findings showed that in less than 3% of the obtained results SMEs were seen to be reporting a decrease in the accounting fees and in more than 45% of the cases the organization experienced a fee hike. The research findings further implied that that this increase in the accounting fees was not due to the implementation of accounting softwares but the main cause was associated to inadequate understanding of the accounting principles (Robb, Rohde and Green 2014). Development of Discussion The development of the discussion has been segregated in several sections. This has been shown advent of adoption techniques related to the accounting softwares, the present market size, the leaders of the accounting softwares in Australia and different types of challenges experienced by the customers. Adoption and development of accounting software The main development of the accounting software was seen to emerge due to the need of Accounting Information System. It is defined as that mechanism which accounts for recording and processing of accounting transactions within various types of functional modules such as accounts receivable, trial balance, payroll and accounts payable. That adoption and the development related to the accounting software was further seen with the rise of the concept of cloud accounting. In several cases, it has been also observed that Small Business Accounting (SBA) accounting software has led to several technological advancements related to sophistication, power, speed and flexibility (Newman et al. 2015). Over the years the development of the accounting software is has been seen in terms of adding more features to the financial packages such as marketing, supply chain activities, web interface and procurement of the materials. Hence, the main advancements are seen in terms of automatic updating of th e accounting information and its impacts on subsequent ledger accounts. The recent development in the accounting software such as Reckon is not only identified for its features such as performing point of sale transactions but features such as linking of sales transaction to the deck stop software suit (AdvisoryHQ. 2015). The present market size At present, it has been observed that MYOB itself has a customer base of more than 500,000 users in Australia and New Zealand. It has been further seen that more than 18,000 copies of Small Business Accounting (SBA) are sold off the shelf every year in Australia. It has been further reported that more than 77% of the IT systems based in Australia rely on the technology of comprised accounting softwares. The main implementation on the IT adoptions has been seen in the small and medium enterprises. In Australia, the SME sector has been seen to be consisting of 99% of all the business activities. The employees consisting in the SME organizations using the various types of accounting software has been seen to be ranging from 1 to 20. Hence, it can be said that the present market size of Australia consists of mostly the SMEs and the IT companies. The present customer base of Xero in has been seen with more than 400,000 customers all over the globe (Curtis 2015). The leaders of accounting software in Australia The leaders of the accounting software in Australia have been seen with three big players such as MYOB, Intuit and Xero. The competition related to the cloud accounting has shown MYOB as the supreme leader of accounting software for the medium and small enterprises and Intuit QuickBooks for the small Australian business owners (Heber 2015). In Australia MYOB have been seen with the market share ranging from a AUD 31.7 to 33.8 million and with an indicative price range of $ 3- $ 4 per share in the IPO. On the other hand, Xero has reported to receive payments from more than 180 countries and revenues worth $ 240 billion from the transactions and more than 95 million invoices (Heber 2015). Intuit has seen to be responding with allocation of significant investments through the developments in cloud-based offerings and in acquisition of internal development program. It has been further seen to be making an investment $ 250 million for its cloud-based offering (Mayasari 2015). Intuit QuickBooks is seen to be the most popular in terms of small Australian business owners due to its low price and comprehensive level of features. One can pay an amount of $ 12 per month in order to avail the basic features and $ 21 per month in order to avail the premium version. This is comparatively low when it comes to implementation of other software such as MYOB the charges between $ 50- $ 99 per month. Current gaps and challenges identified by the customers The findings from an experiment conducted in Australia related to learning benefits of employing accounting software in classrooms showed that the integration of accounting package in the accounting curriculum does not enhance the understanding of accounting concepts. This has further shown that several customers and users of accounting software find it difficult in understanding the application of accounting tools (Cluteinstitute.com. 2017). Some of the main noted gaps are further seen in terms of lack of security, weak reporting service, lack of efficiency, poor integration of customer relationship management, compatibility of the accounting software. It has been further seen that software such as SAP is very expensive and in many cases, users find it difficult to customize (QuickBooks and Premiere 2013). Recommendations Based on the several findings, it can be said that companies should rely on the use of accounting software is but at the same time monitor and crosscheck the accounting transactions which have been entered using the accounting software. In case of misinterpretation or disintegration of accounting data, the organizations should also ensure that they are able to avail the adequate support service from the software companies. Conclusion The findings based on the report have been able to show the historical background of emergence of accounting software in Australia. It has been further able to show the various types of development of the same and highlight on the importance of cloud accounting and accounting information system, which have led to the rise of accounting software or packages used in Australia. The several findings based on the previous research have also stated accounting softwares comes with its own pros and cons. Reference List AdvisoryHQ. (2015).5 Best Small Business Accounting Software in Australia. [online] Available at: https://www.advisoryhq.com/articles/5-best-small-business-accounting-software-in-australia/ [Accessed 20 Jan. 2017]. Budiarto, D.S., SE, M. and Ak, C.A., 2014. Accounting Information System (Ais) Alignment Non-Financial Performance On Small And Medium Enterprises (Smes). Chaplin, S., 2013. Changes in accountancy costs for Tasmanian SMEs implementing computerised accounting systems. InEnabling Organisations and Society through Information Systems: Proceedings of the 13th Australasian Conference on Information Systems. School of Information Systems, Victoria University. Cluteinstitute.com. (2017). [online] Available at: https://www.cluteinstitute.com/ojs/index.php/RBIS/article/viewFile/4542/4633 [Accessed 20 Jan. 2017]. Curtis, V., 2015.MYOB Software for Dummies-Australia. John Wiley Sons. Heber, A. (2015).The cloud accounting supremacy war in Australia. [online] Business Insider Australia. Available at: https://www.businessinsider.com.au/charts-the-battle-for-supremacy-in-australias-cloud-accounting-market-2015-4 [Accessed 20 Jan. 2017]. Mayasari, M., 2015. The Influence of Personal Characteristics, Interaction:(Computer/Individual), Computer Self-efficacy, Personal Innovativeness in Information Technology to Computer Anxiety in use of Mind your Own Business Accounting Software.International Journal of Economics and Financial Issues,5(1S). Newman, C.E., Mao, L., Persson, A., Holt, M., Slavin, S., Kidd, M.R., Post, J.J., Wright, E. and de Wit, J., 2015. Not Until I'm Absolutely Half-Dead and Have To:Accounting for Non-Use of Antiretroviral Therapy in Semi-Structured Interviews with People Living with HIV in Australia.AIDS patient care and STDs,29(5), pp.267-278. QuickBooks, I. and Premiere, C., 2013. Accounting Software Supported: Accounting Software Version MISys Manufacturing Version.Sage,6, pp.0-7. QuickBooks. (2017).History of Accounting Software | QuickBooks. [online] Available at: https://www.quickbooks.co.za/product/accounting-software/history-of-accounting-software/ [Accessed 20 Jan. 2017]. Robb, D.A., Rohde, F.H. and Green, P.F., 2014. Standard Business Reporting in Australia: efficiency, effectiveness, or both?.Accounting Finance.

Managerial Accounting Management Formulation and Implementation

Question: Discuss about the Managerial Accounting: Management Formulation and Implementation. Answer: Introduction Budgeting is the process whereby the companies make an estimate of their cash flows for a future time period. Budgeting is regarded as the vital step towards because financial planning depends on it. To ensure that the organization drives in the correct direction it is essential that the budget is prepared in a manner that will provide maximum yield to the organization. The whole process of budgeting makes the purpose of decision making very easy for the management (Vanderbeck, 2013). Just like dieting is a plan of what to eat and what not budgeting is the plan of how much to spend and what to spend. Budget in simpler terms can also be called financial planning. The whole process of making a budget and implementing it is not very easy. Once it is prepared the resources are required to be allocated proportionately among all the departments. In case of shortfalls the resources are cutback from all the departments. It is a very important component of financial success (Kaplan, 2011). In short it can be commented that budget and budgetary control are easy to pronounce but implementation needs skills and time of managers. In the study below we will learn all about budgeting and budgetary control along with the challenges and how to face them. Budgetary control Budgetary control is the control technique whereby the actual results of the company are compared with the budgeted. The variances which arise on these are assigned to the control action team or the original budgets are made to be revised. In order to implement the whole of the process of budgeting more properly, they are assigned to managers of functional units or responsibility centres. The main responsibility centres are revenue centres, expense centres, profit centres and investment centres (CIMA, 2016). He manager of these responsibility centres are responsible for the functions of these units. After, they are done preparing and administrating the budgetary policies of each function, all the functions are grouped together to represent the organisation (Needles Powers, 2013). There are majorly three steps involved in budgetary control. Firstly a budget is prepared, then the actual results are obtained and lastly, the actual and budgeted performance is compared for variance analy sis. The main objectives of budgetary control are planning, co-ordination and control. The system of budgetary control has made the whole process of planning easier but it has some challenges. The whole process of making budget is based on planning and forecasting. The step which involves forecasting is very difficult because if the budgets are prepared based on these forecasts, the whole budget may become a fail (Otley, 2001). There are a lot of uncertainties in a business, also circumstances keep changing, and this may result in shortfall of resources which will later effect the production of the business. In order to implement the budgetary control it is important that co-operation exists among with the willingness to accept, in case people lack the will to co-operate it may make the execution difficult. This will result in inefficient performance (Otley, 2001). We should not forget that it is just a tool; it needs the management involvement for proper execution. Lack of personal involvement of management will lead to the whole process failure. The process of budget ary control has most of the tie proven to be cumbersome and time consuming. It requires using a lot of labour. To overcome the limitations of budgetary control there are modern budgeting tools which help make the whole process of budgeting a lot easier. The tools and techniques are devised so that flexibility is introduced and the procedure is ironed out. To bring some flexibility in the whole budgeting process the concept of flexible budget has been introduces (Shim Siegel, 2009). Therefore, the process and concept of budget and budgetary control has undergone immense changes with the due passage of time and this is done to ensure a better performance and effectiveness. This helps the organisations to prepare budget at various levels of production. As discussed the budgetary process is cumbersome and time consuming, in order to reduce this stress activity based budgeting has been bought into existence whereby the managers which perform certain functions are responsible to make budget for their own process, all these budgets are later consolidated in order to make them one, as a whole for th e organisation (Robinson Last, 2009). Also, the variance analysis from the budgeting process can be made more effective with implementation of Kaizen budgeting which provides better performance with reduced costs. All these measures help to provide the entity improved performance with reduced cost and effort. The process of budgetary control is directly related to performance management and intercreative mechanism. Performance management refers to evaluation of the activities and processes of the enterprise in order to check their performance and efficiency. Intercreative mechanism refers to use to best use of all processes in order to make the process of budgetary process more useful (Robinson Last, 2009). The whole process of making a budget and variance analysis provides a basis for comparison. The process of variance analysis provides the management with the basis of performance management. It helps the company to evaluate the performance to each activity by analysing the variance. Also, when the responsibilities of preparation of budget are given to the departments separately and when it has to be consolidated, and then the departments need to use their intercreative skills. Once the budget is prepared it becomes the responsibility of all the departments to implement it. Traditional Budgeting system The traditional budgeting system is the one where the money available is allocated for a set time period. The available resources are decided to be spending according to a set of plans and procedures. The major steps involved in traditional budgeting system are analyzing spending, development of a plan; create expenditure amount and fine tune spending. However the need of traditional budgeting is day by decreasing due to development of other modern techniques (Ryan, 2007). According to the experts the time covered by these budgets are incorrect, they depend on incorrect measures and they are either too simple or too complex. The major drawbacks of the traditional budgeting system are that more rules by the past decisions of the company which are the part of long term planning process. Incremental Budgeting Incremental budgeting is the budgeting tool which helps the organisation prepare budget based on the increased figures from the last periods data. It is one of the traditional approaches where the management does not want to invest in a lot of labour into making of budget or also in cases where there is no requirement to re evaluate the whole of the business performance. It happens in the industries where there is no huge competition and the profits are expected to be more or less the same (Merchant, 2012). The main advantages of this type of budgeting are that it is simple, provides financial and operational stability. Management budget The management budget is the type of budget which provides data for the use of the management of the company to take decisions other than the financing decision. The normal budget lays down a financial plan for the company whereas the manage budget helps the company to take decisions related to other matters of the company (Lanen et. al, 2008). The area which requires attention of the management is taken care of. The main advantages of this type of budget is that the management the overview of the performance of the company for other than the core business. Alternative Based Budgeting These were the traditional methods of budgeting. There are few modern budgeting concepts which are simpler and provide more accurate results. These budgets are more advanced and are more of activity oriented (Nordmeyer, 2015). These budgeting tools cover more comprehensive details and provide better results fast per the requirements. It is based on future and helps to Supports Companys strategy. It provides the space for utility innovation. It provides a systematic support for decision making (Lanen et. al, 2008). It mainly focuses o the future goals without having to explain the reason of the transactions happened in the past. The modern techniques of budgeting provide plans for the company in the volatile environments. Zero Based Budgeting Zero based budgeting is the kind of budgeting system which the budgeting for every function is to be started from a scratch or as we say zero base. ZBB assists in the implementation of the top level strategic goals which can be applied in the budgeting system by fixing them to the functional area within the organisation, where the costs are firstly grouped and then they are calculated as per the previous results along with the adjustments of the current expectations (CIMA, 2016). The zero based budgeting is constitutes of few stages description of each organisational activity, evaluation of decisions and ranking according to priority and allocation based on priority (Horngren, 2011). It is a detailed budgeting tools and it is done once in several years with only few functional areas which are reviewed the mangers. Activity Based Budgeting As the name suggests, it is the budgeting procedure whereby the budget is prepared for an activity. The budget is prepared for the expenses incurred on a single activity which is used in various functions of the organisation. A view at the cost structure of an organisation through the process which are actually being acted upon makes the mangers more effectively analyze the profit earning capacity of the various products and services of the company (Kirche Srivastava, 2005). The managers can compare these figures in order to evaluate the cost efficiencies of these activities which are performed in various functions. Planning and Programming Budgeting system The planning is programming budgeting system is the one which lays down a strong relationship between planning and making a budget. This concept of budget originates from government policy of making a national budget and its implementation which becomes a tool of national development (Barnat, 2014). It is the combination of the available allocated resources and the implementation of policies. This system requires the mangers to make a policy, calculate its output, determines the expected revenue to be generated and costs to be incurred in the long run by this policy (Horngren, 2011). This is a multi yes programme which helps to determine the structure of a policy. It is a detailed relationship between programming, planning and budgeting. Flexible Budget The concept of flexible budgeting is an extension to the traditional form of budgeting. A flexible budget is budget which adjusts and changes according to the volume and capacity. A flexible budget is more sophisticated and more useful than a static one, which tends to be the same at all level of outputs (Drury, 2011). For example, if a budget is prepared for materials of 1000 units at the rate of $1 per unit, and the actual consumption shall be 900 units then the flexible budget shall show the material to be 900 units at the rate of $1. It is a flexible tool and helps the company to make quick and constant decisions for important manners (Nordmeyer, 2015). External use of Budgeting As we already know that budgeting is required to forecast income and expenditure, it is a tool of decision making and also a means of business performance. All these are internally used by organisations to evaluate their performance and efficiency. But all these reports which are used internally are also used externally (Merchant, 2012). The budget reports are used by the stakeholders and bankers in order to evaluate the future performance of the organisation. These reports are sometimes the basis of credibility on which the banks approve loans. The banks need to check before sanctioning of loan if the creditor is capable to pay it back (Christensen, 2011). The company needs to check if they will be having sufficient funds at the time when instalment falls due. Beyond Budgeting Beyond budgeting refers to the management model which is more adaptive and empowered. It refers to the policy where instead of allocation of budgetary control, more of adaptive processes are implemented. It is a planning and decision making tool which is more of a modern technique (Barnat, 2014). In the todays hostile environment where it is very important to adapt oneself according to change, one just cannot stick to their old budget. They need to be competitive and always ready for what can come anytime. In order for the organisations to adapt to these hostile economic structure the organisations to implement the concept of beyond budgeting. This concept of beyond budgeting can be achieved by setting base goals with respect to external benchmarks, rewards should be paid not as per fixed contracts but as per the efficiency, planning should be a continuous process and not annual, resources should not be allocated from before, dynamically adopt to cross company changes and controls sh ould be based on effective governance and not on fixed reviews which are made annually depending on the budget (CIMA, 2016). Balanced Scorecard (BSC) Balanced scorecard is a planning and management system which is widely used in various industries, organisations in order to regulate the business activities with its vision and mission, also it helps to improve the communications within and outside the organisation. It also assists to monitors the organisation performance against strategic goals. It was originated by Dr. Robert Kaplan and David Norton. Though the balanced scorecard is a multi-dimensional performance measure it has a few points which are argumentative. The balanced scorecard method was first developed keeping in mind the manufacturing firms. So, there are a few thoughts which say that balanced scorecard is not an efficient tool for other sectors. There are a few positive effects which can be achieved using balanced scorecard method such as better strategy making, awareness, communications, etc. But the main motive behind implementation of balanced scorecard is increased performance which in most of the cases has not been achieved. Few say that an organisation cannot simply survive on the balanced scorecard method. Whereas, the other say that the balanced scorecard measure takes time for formulation and implementation. All in all, balanced scorecard method has been increasingly adopted all over the world; it fits better to some and not for others. Conclusion Therefore we see that budgeting is a relevant component of financial planning and is not very difficult to implement. The essential step or the initial one begins with budgeting. It provides solidity to the functioning of the business. Though there are few limitations on this, but they can still be used. As it is well known that there are certain constraints that come in the way but having a strong procedure leads to effectiveness. Budgetary control is not only for the hard times. This can be implemented all the times, whether the company has sufficient funds or not (Van, 2000). Also they can be implemented with businesses of any goals, size, industry, etc. It provides a long term and short term projection for the future cash flows. Moreover, budgetary control provides the organization with variety of options that can be used if there is an alteration in the main plan. This helps us to get a basic picture of the financial picture of the company which is very relevant. It helps the ma nagement to prepare for the storms which are about the come (Drury, 2011). There is a lot that can be achieved with the help of budgetary control. Organizations that have shown a strong system and success are entirely by dint of budgetary control. Budgetary control is a strong tool in the hand of the management that helps to attain a formidable result. References Barnat, R (2014, March 11), Strategic Management formulation and implementation. Available: https://www.strategic-control.24xls.com/en205 (Accessed: 2016, July 26) CIMA (2016), Enterprise risk management and budgetary control: a management challenge. Available: https://www.cimaglobal.com/Thought-leadership/Research-topics/Budgeting-and-planning/Enterprise-risk-management-and-budgetary-control-a-management-challenge/ (Accessed: 2016, July 27) Christensen, J. (2011) Good analytical research. European Accounting Review, 20(1): 41-51 Drury, C. (2011) Cost and management accounting. Andover, Hampshire, UK: South-Western Cengage Learning. Horngren, C. (2011) Cost accounting. Frenchs Forest, N.S.W.: Pearson Australia Kaplan, R.S 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no.2, pp. 367383. Kirche, E. Srivastava, R. (2005) An ABC-Based Cost Model with Inventory and Order Level Costs: A Comparison with TOC. International Journal of Production Research, 43(8): 44-68 Lanen, W. N., Anderson, S Maher, W. (2008) Fundamentals of cost accounting. NY: Hang Loose press. Merchant, K.A. (2012) Making Management Accounting Research More Useful. Pacific Accounting Review, 24(3): 1-34. Needles, B. E. Powers, M. (2013). Principles of Financial Accounting. Pearson Australia Group Needles, S. C. (2011) Managerial Accounting, Nason, USA: South Western Cengage Learning. Needles, B.E. Powers, M. (2013) Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Nordmeyer,B. (2015), The uses of Budgetary control. Available: https://smallbusiness.chron.com/uses-budgetary-control-31142.html (Accessed: 2016, July 26) Otley, D. (2001) Extending the boundaries of management accounting research. British Accounting Review, 33, 243-261. Robinson, M., Last, D. (2009) Budgetary Control Model: The Process of Translation. Accounting, Organization and Society, NY Press Ryan, B. (2007) Budgeting, the individual and the capital market: a case of fiscal stress. Accounting Forum, 31: 384-397. Shim, J.K Siegel, J.G. (2009) Modern Cost Management and Analysis. Barron's Education Series Van, W. (2000) The relationship between two consequences of budgetary control, Accounting, Organizations and Society. Accounting research, 25: 609-622. Vanderbeck, E. J. (2013). Principles of Cost Accounting. Oxford university press