Traditional Budgetting Essay Example for Free

Traditional Budgetting Essay Essay: â€Å"Traditional budgeting is counterproductive in today’s fast paced and highly competitive environment. Instead of tinkering with current budgeting systems, managers would be better off abandoning budgeting altogether – that is, companies should move beyond budgeting.† Discuss Introduction In the worsening economic conditions we live in today the question of the efficiency of budgets is constantly being discussed. â€Å"The usefulness of budgets has generated much recent discussion and debate. Though budgets are useful for coordination, communication, and performance evaluation, many people consider them the cause of gaming and earnings manipulation by managers, time-consuming and costly to develop, and a barrier to change. †(Murray-Lindsay and Libby, 2007) Van Mourik (2006) states, â€Å"Research suggests that 80% of companies are dissatisfied with their planning and budgeting processes and it has been estimated that these processes use up to 20% of all management time.† Research completed by Schmidt (1992) states, â€Å"In a study of 10 large energy, transportation and banking companies, we found that, on average, the equivalent of 5% of all staff employees were devoted full-time to budgeting activities. At one of these companies, which has a staff-support team of 3,000 employees, 160 employees devote time to aspect of budgeting. â€Å"Total budgetary costs in this company â€Å"may exceed $20 million a year†. I believe if a company is investing this much time and money in the process they should trust it whole heartedly but alas even a company with that much committed to the process are voicing their concerns at the process. Jack Welch, former CEO of General Electric, is attributed as saying, â€Å"the budget is the bane of corporate America.† (Daum, 2002) There are those that plump for the abolishing of budgets altogether, â€Å"Budgeting, as most corporations practice it, should be abolished. That may sound like a radical proposition, but it would be merely the culmination of long-running efforts to transform organizations from centralized hierarchies into devolved networks that allow for nimble adjustments to market conditions.† (Fraser and Hope, 2003) On the other side of the argument lie those who will openly agree that that the current budgeting techniques are not without their faults but they argue for the adaption of current techniques for the improvement of the company as a whole. â€Å"In recent times, headlines have appeared whose controversial nature have gained attention, for example ‘beyond budgeting’ and ‘who needs budgets?’ (Hope and Fraser, 1997, 2000) and which might have great emotional appeal to managers. As we shall see, less controversial and arguably, more appropriate, alternative headlines could be ‘time to change the nature of our budgets’ and ‘time to change how we use budgets’. (Van Mourik, 2006) In this paper I will outline: 1. The problems with current budgeting. 2. The arguments for abandoning budgets altogether. 3. The adaption of current budgeting techniques. 4. Give my thoughts on which is the best way forward for modern day budgeting. Criticisms of Budgeting Budgets as they stand currently are laden with criticisms. â€Å"Our study indicates that the budget process is obsolete given today’s economy, resulting in documents that are time-consuming to produce, of little predictive value, subject to gamesmanship and, quite frankly, out of date by the time they’re implemented.† (Doucet, 2002) â€Å"The budgeting process can often be bureaucratic and expensive, budgeting can fail to meet the needs of managers in competitive environments and budget systems can lead to managerial ‘gaming’ of the numbers.† (Lyne, 2004) â€Å"Budgeting seems almost totally divorced from the company’s overall strategic direction.† (Bourne, 2004) I feel that a document that is intended to help the company as a whole should at the very least be aligned with the company’s strategic goals. â€Å"Good budgeting comes down to trust, integrity and transparency.† (Jackson and Starovic, 2004) It can be argued that modern day budgets have none of these attributes. Management all seem to be in agreement that there are too many issues with budgets to make them worthwhile. According to Morlidge (2005), â€Å"Energy is focused inwards and not outwards. On negotiating targets, rather than on beating the competition. On sticking to ‘plans’, rather than responding to opportunities.† From my research I think Morlidge’s argument is very apt. Organisations are becoming more about beating the budget rather than making profits and beating the competitor. An example is cited in Jensen (2001) where, â€Å"The managers of one durable-goods manufacturer, struggling to make their minimum bonus hurdles, announced late one year that they would be raising the prices 10% across the board on January 2. The managers made the price hikes because they wanted to encourage customers to place orders by year-end so they could hit their annual sales goals. But the price increase was out of line with the competition and undoubtedly ended up costing the company sales and market share.† Budget makers should think to themselves how would they react faced with these goals? It promotes self interest over the best interests of the company, basic agency theory. This example leads me to believe that the tieing of budgets to performance evaluation encourages questionable and sometimes illegal behaviour in companies. This behaviour, â€Å"in most corporate cultures has become expected of responsible managers and board members.† (Jensen, 2003) Personally I feel that performance evaluation being tied to budgetary goals is not in the best interest of a company. If a company’s strategic goal is to develop its market share and boost profits then a budget should support these goals not openly conflict with them. â€Å"Budgets are created by looking back, when leaders should be looking forward. â€Å" (Ewing, 2006) Modern budgets encourage compliance and not enterprise. The same problems came up again and again in my research and gamesmanship seems to be at the heart of all that is wrong with budgeting. If management are to persist with budgeting I feel it is essential to remove the link between performance evaluation and remuneration. Abandoning Budgeting The Beyond Budgeting Round Table has stated, â€Å"the only way the inherent contradictions of the budgeting process can be resolved is by scrapping it altogether. It goes on to cite a number of companies that have ‘broken free from the shackles of budgeting and its culture of gaming and misinformation’.† (Bunce, 2004) Is abandoning the budgetary process really the way forward? Companies such as â€Å"Svenska Handelsbanken, Volvo Cars, IKEA, Borealis, Boots, Ericsson, Diageo, and British cider maker Bulmers† (Fraser and Hope, 2000) (Van Mourik, 2006) would all agree it is. These companies have all abandoned traditional budgeting in recent years and haven’t looked back. Svenska Handelsbanken a large bank in the Scandinavian area abandoned budgeting in the early 1970s. Since their change in philosophy they have outperformed their Scandinavian rivals on nearly every measure. Return on equity, total shareholder return, earnings per share, cost-to-income ratio, and most importantly customer satisfaction. Svenska in the late 1960s was losing customers and underperforming in the banking industry this all changed when they hired a new CEO by the name of Jan Wallander. Wallander only accepted the job on the condition that the bank would dramatically decentralize its operations. Svenska agreed and set in place a project that would change the face of their company. Nowadays the bank has only 3 organization layers – branch managers, regional managers, and the chief executive. This means the spans of control are very wide, stopping micro management. Each branch is free to set prices and discounts and to decide which products they will sell. The company operates its performance evaluation by putting their 11 regions in competition against each other like teams in a league. This competition is healthy for the business as each region is trying to outdo the other it is only in hindsight that they know how well they have performed relative to the other managers. This leads them to focus on maximising profits at all times rather than playing games with the numbers. This drastically differs from a budget where management have no incentive but to reach their preset goals. Beating the competition rather than some negotiated budget goes to the heart of the Handelsbanken model. (Hope and Fraser, 2003) (Gary, 2003) (Daum, 2002) (Cleary, 2012) Another example is Ahlsell, a Swedish wholesaler who abandoned budgeting in 1995. Since abandoning budgeting its main lines of business, electrical products, heating and plumbing have overtaken their Swedish counterparts in profitability. They changed their whole outlook on the budgets after suffering a slowdown in business in the early 1990s. Their organisational structure changed from one central command unit to giving responsibility to a large number of profit centres. Each profit centre competes against each other in the same way Svenska do. Local units have been freed to develop their own approaches in response to local conditions and customer demands. Key Performance Indicators are now used to set goals and impose controls for example the key indicators for the sales units are profit growth, return on sales and market share. These are all then compared against the competition which again incentivises the units to get the best possible result and not just to meet a target. (Hope and Fraser, 2003) (Daum, 2003) (Paludnach, 2003) From the above examples it is evident to me that company’s who are willing to put in the effort can abandon budgets and succeed. The above companies have not only had success but are leading their areas in most performance measures. Modifying Current Budgeting Although the corporate world is aware of the problems associated with budgeting most are set in their ways and feel there is a need for budgeting in all successful companies. â€Å"Companies that do without budgeting systems run the risk of being considered poorly managed.† (Jensen, 2003) The alternative to abandoning budgets completely is adapting the current processes to remove the chinks and have processes that are,†introducing new and more accurate financial models capable of linking budgeting to overall strategy. Research from the Accenture/Cranfield School of Management Study states that there is a correlation between companies modifying their budget processes and stock price performance.† (Doucet, 2002) One such modified budget technique is a Linear Compensation Plan. A linear compensation plan rewards actual performance, independent of budget targets. A manager receives the same bonus for a given level of performance whether the budget goal happens to be set beneath the level or above it. In simpler terms the linear compensation plan rewards people for what they actually do, not for what they do relative to what they say they can do. It removes the incentives to game the system. Managers no longer feel the need to provide inaccurate numbers to the budgetary process in order to low ball their goals. As a result the senior management receives unbiased estimates of what can be accomplished in the future. For lower level management it means they can stop wasting time spent on trying to game the budgetary system and this time can be dedicated to their real job: maximising the performance and value of their businesses. Removing the problems from the compensation system allows the budgeting process to do what it’s intended to do: provide the basis for good business decisions and enable the effective coordination of disparate units. (Jensen, 2001) (Jensen, 2003) Another option detailed in my research was Multidimensional budgeting (MDB). Multidimensional budgeting converts conventional budgets into formats that are more relevant to management. The main difference between a conventional budget and a Multidimensional budget is the conventional budget is broken down into four separate budgets. 1. The activity budget: This discloses how the company spends on specific tasks and the types of resources it devotes to them. It is useful for management as it enables them to look beyond the general ledger and probe the underlying work the organization performs. 2. The product budget: which states that each activity adds some value to a product for either and internal or an external customer. 3. The customer budget: This is created by matching products with their internal or external customers and shows the total spending proposed for each customer or customer service served by the budgeting entities. 4. The strategy budget: Provides a basis for determining whether proposed expenditures are aligned correctly with corporate, business and supporting strategies. By getting an in-depth breakdown of the processes in the company management can get insights into resource effectiveness and enables them to align resources with corporate strategies and customer needs. MDB can transform a company’s profitability and competitive position. (Schmidt, 1992) These new modified budgetary techniques are great in theory but these techniques may not be suitable for all companies. Research compiled by Cranfield School of Management states that leading companies these days are applying budgets that: 1. Have an external focus: what matters at the end of the day is their performance against competitors, not their results against an already out of date budget 2. Explicitly focused on strategy: They know that better financial performance ultimately comes from having and maintaining a competitive advantage 3. Use forecasting models, separate from their financial management system: These models are readily adaptable to changes in the business environment. The company is afforded a higher level of speed and flexibility. 4. Put their efforts into managing future results, not explaining past performance: They realise that endless scrutiny of past results adds little value. Instead they focus on taking actions that really do drive value. (Bourne, 2004) It is clear to me from the above evidence that wholesale changes to current budgetary processes could also be a way forward. The need for budgets in some organizations is evident and this could be a way to please both those who claim the current processes are unworkable and to those that are insistent that the company needs a budget. Conclusion From my research in the area of beyond budgeting I feel it is clear to all that budgeting in its current state is no use to anyone. It is full of legitimate problems whether it is the gaming of the numbers, or the vast amount of time that is going into producing; let’s face it, a nearly worthless document. But what is the way forward? The likes of Svenska Handelsbanken and Ahlsell have shown that organizations can not only function without budgets but can actually go on to thrive. There are then the arguments for adapting the current techniques to deal with the modern day climate. Multi dimensional budgeting and linear compensation plans are just two of the techniques I found in my research and both sound great in theory but not all of these processes will work in every organization. I believe the way forward to be adapting the current budgetary processes and continuing with some form of budgeting. The research that the Cranfield School of Management conducted shows me that companies are realising that budgets need to be adapted and the way they see to improve them is to add the four points listed above. The external focus is very important as evaluating a company against its nearest competitors is a much better fit than meeting predefined budgetary targets that were full of dishonest behaviour to begin with. Professor Andy Neely asserts that, â€Å"Firstly, companies can no longer justify the time and effort they invest in the budgeting process; Secondly, budgets have to be much more responsive, enabling nearly real-time tracking; and thirdly, management must understand that budgets cannot serve both as control and motivational devices. Companies that understand this and act on it are posed to enhance credibility and performance.† (Doucet, 2002) I feel with the adaption of the current techniques that all these criticisms, cited by Professor Neely, can be removed and the budgeting process can help lead a business through the tough current economic climate. I leave you with Miles Ewing’s take on the modern budget, it is very similar to my own outlook on the process. â€Å"Budgeting can be a powerful asset when leaders build in the flexibility that’s needed in this uncertain economy.† Bibliography 1. Bourne, M. (2004), â€Å"Driving Value through strategic planning and budgeting†, Paper presented at Better Budgeting: A report on the better budgeting forum from CIMA and IACEW, July 2004. 2. Bunce, P. (2004), â€Å"The beyond budgeting journey towards adaptive management†, Paper presented at Better Budgeting: A report on the better budgeting forum from CIMA and IACEW, July 2004. 3. Cleary, P. (2012), â€Å"Planning Budgetary Control Systems†, U.C.C Blackboard 4. Daum, J. (2003), Beyond Budgeting on the Move†, Report from the First Annual Beyond Budgeting Summit in London 5. Daum, J. (2002), â€Å"Beyond Budgeting: A Model for Performance Management and Controlling in the 21st Century?†,German Newsletter of Controlling Finance, July 2002. 6. Doucet, K. (2002), â€Å"Companies abandon traditional budgets to boost shareholder value†, CMA Management 2002. 7. Ewing, M. (2010), â€Å"Is it time to Abandon Budgeting?†, Deloitte Debates http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_consulting_AbandonBudgetingDebate_092111.pdf 8. Fraser, R., Hope, J. (2000), â€Å"Beyond Budgeting†, Strategic Finance, 4,30 9. Fraser, R., Hope, J. (2003), â€Å"Who needs Budgets?†, Harvard Business Review, Feb, Pg 108-115 10. Gary, L. (2003), â€Å"Why budgeting kills your company†, Harvard Management Update, May 11. Jackson, C. , Starovic, D. (2004), â€Å"Debating the traditional role of budgeting in organisations†, Paper presented at Better Budgeting: A report on the better budgeting forum from CIMA and IACEW, July 2004. 12. Jensen, M.C. (2003), â€Å"Paying People to Lie: The Truth about the Budgeting Process†, European Financial Management, 9, 3, 379-406 13. Jensen, M.C. (2001), â€Å"Corporate Budgeting is Broken – Lets fix it†, Harvard Business Review, Nov, 95-101 14. Libby, T., Murray-Lindsay, R. (2007), â€Å"Beyond Budgeting or Better Budgeting ?†,Strategic Finance, 89, 2, Pg 46 15. Lyne, S. (2004), â€Å"Beyond Budgeting or Better Budgeting†, Paper presented at Better Budgeting: A report on the better budgeting forum from CIMA and IACEW, July 2004. 16. Morlidge, S. (2005), â€Å"Life Beyond Budgets? An implementation story- Beyond Budgeting at Unilever†, Beyond Budgeting by

Experiment to Study Conservation of Energy

Experiment to Study Conservation of Energy Conservation of Energy Osamah Nuwisser Abstract: The purpose of this experiment was to study the conservation of energy. We considered all type of energies present in our system (KE and PE) to compute total energy at any instant during the experiment. We accomplish two tasks: first we verified the conservation of total energy during single step of the movement of the glider over the ramp and then we compared total energy of several consecutive up and down motions to check whether the collision of glider with the bumper at the lower end of the ramp was elastic or inelastic. For first task, we found that kinetic energy increases as potential energy decreases during downward motion of the glider but the total energy remains almost constant. For the second task, we found that the total energy of each step was less than that of the preceding one. This tells us that the collision between the glider and the bumper was inelastic due to which we have a net energy loss. We also increased height and mass of the glider and found that as a cons equence the coefficient of restitution decreases. Arbitrariness of PE is also described. Introduction: According to the law of energy conservation: Energy can neither be created nor destroyed; however it can be converted from one form of energy to the other. Also, we know that energy is conserved in elastic collision. Obviously, a loss in energy during a collision will imply that the collision was inelastic. In this experiment, we accomplished two tasks in which were able to verify/use the two mentioned facts. For the first task, we simply observed that during the first downward motion of the glider the total energy remained constant throughout the motion. Also, in our system there are only two types of energy involved: kinetic energy and potential energy. Thus Therefore, for the total energy to remain constant it is necessary that the kinetic energy increases as the potential energy decreases due to downward motion of the glider. This can easily be observed if we plot the three curves, total energy, kinetic energy and potential energy, in one graph for downward motion of the glider. For the second task, we recorded the same data for a few consecutive upward and downward motions of the glider. By comparing the amount of total energy for each step, we can tell whether the collision between the glider and the bumper was elastic or inelastic. If the total energy of each step is less than that of its preceding step, the collision is inelastic. Coefficient of Restitution:- For our case, it is defined as Its value can be in [0, 1]. In case of 0 the glider will be at rest after collision, in case of 1 the collision will be elastic. For intermediate values, collision will be inelastic with glider in motion after the collision. Experimental Description: The apparatus consisted of a glider which was moved on a tilted ramp with a bumper at the lower end. This set up was connected to the computer where the appropriate software recorded the required quantities. The glider was kept at the top of ramp at rest. Then it was allowed to move under gravity. It moved until it reached near the ground level where it hit the bumper and was reversed to move up the ramp where it stopped at certain height and then moved down again and so on. We stoped the data storage in the computer after about 10s. We repeated the experiment two time varying height and then mass. We took 3 readings in each case. Figure i: An Experimental Set -up Data and Analysis: Run 24: 2014-10-30 17:08:53 Figure ii: Position, Velocity Energy vs Time Data of position, velocity and energy (total, kinetic and potential) was plotted in the computer by the software against time (see figure ii above). PE was defined to be zero on ground level. For first task, we need to examine the variation of energy during first 2.5s. In start, PE is the maximum and KE is zero. As the glider moves down on the ramp, PE decreases and KE increases gradually. But we see that PE is not zero at its minimum. This non-zero minimum value is the value of the PE at the small height when it collides with the bumper. Figure iii: A Comparison of KE, PE ME We also find that the total energy is not conserved at the point of collision where we see a loss in total energy (annihilation of energy). For second task, we compare the values of the total mechanical energy for each cycle with that of the preceding one. It is evident from the graph of energy that this energy decreased suddenly after each collision. Thus the collision was inelastic. Also, we can see from the previous graphs that total energy of the glider was zero at certain instant after collision; the glider collided with the bumper, imparted its all (kinetic) energy to the bumper and came to the rest. Then bumper shifted a fraction of this energy to the glider in form of KE forcing it to move in the opposite direction (up the ramp). To read total energy as zero at certain point, we can construct the following simplest case. Consider the glider to be at rest at a height from the ground on the ramp (say 80cm). Obviously, KE is zero. We define the origin at this point. So its height w.r.t. origin becomes zero. Now we measure PE with reference to the same point (because of arbitrariness of PE) which becomes . Thus the total energy at this point is zero. As far as the conservation of energy is concerned, that is satisfied because we have defined origin at the highest point. As the glider moves down the ramp, value of h becomes negative. This negative value of PE annihilates the positive value of KE that is produced due to increasing velocity. Thus the total energy remains zero. Another way of doing the same is to define PE to be zero at the highest point, measure height as positive and add a minus sign with the formula for the PE in the equation of the total energy. To study the variation in the coefficient of restitution, we chose two continuous parameters: height and mass of the glider. We took 3 readings because the tendency of increasing/decreasing should not be study by taking the minimum possible, 2, readings due of the possibility of error. The data is given in the following table. Table 1 The following plot shows coefficient of restitution vs height. Figure iv: Coefficient of Restitution vs Height Second and third readings show that the coefficient of restitution decreases with increasing the height. But the first two readings tell the reverse. However, by considering the error bars of first two points we can conclude that: â€Å"Coefficient of restitution decreases with increasing height.† The following plot shows coefficient of restitution-mass vs mass. Figure v: Coefficient of Restitution Mass vs Mass This tells us clearly that: â€Å"Coefficient of restitution decreases with increasing mass.† Results and Conclusion: For task 1: we have found that total energy remains constant during the motion of the glider until the collision occurs. Thus law of conservation is verified and its limitation (inelastic collision) is found. For task 2: By comparing the total energy before collision with the total energy after collision, we conclude that the collision is inelastic. Also, we showed that by using the arbitrariness of the value of PE we can set the total energy of a sliding object to be zero. By varying two continuous parameters mass of the glider and initial height of the glider, we found that increasing any one of them leads to a decrease in the value of coefficient of restitution. Since smaller value of coefficient of restitution means greater loss of energy, we conclude that: by increasing height or by increasing mass, more energy is lost during the collision. The physical reasoning behind this conclusion can be understood. In both the cases, increasing height or increasing mass, the maximum PE (mgh) increases. This entire maximum PE becomes maximum KE just before the collision. Thus more energy is lost during the collision. References: Air Track and Cart (1996). Available from: [Online] http://demo.physics.uiuc.edu/LectDemo/scripts/demo_descript.idc?DemoID=110 Energy Conservation on an Incline. Available from: [Online] http://www.physicsclassroom.com/mmedia/energy/ie.cfm Coefficient of Restitution (2014). Available from: [Online] http://en.wikipedia.org/wiki/Coefficient_of_restitution

The Dragon Enters the War :: essays research papers

The Dragon Enters the War In June 1950, a few months after the announcement of the Beijing-Moscow alliance, the Korean crisis erupted. Early in October, shortly after the South Korean troops crossed the 38th parallel, the CCP made a final decision to enter the Korean War to fight the American-led international forces. What precipitated Beijing's decision to invade Korea? What were the CCP's motives and objectives in taking part in the Korean conflict ? What kind of role did the newly established Sino-Soviet alliance play in Beijing's decision to cross the Yalu River? This paper tries to answer those questions.   Ã‚  Ã‚  Ã‚  Ã‚  The Chinese ideogram for crisis is a combination of the ideograms for danger and opportunity. To the leaders of the People’s Republic of China, the Korean War was both. As the UN forces advanced north toward the Yalu, Beijing prepared for war. Mao still found the decision to go to war a difficult one, however, despite the pressure to intervene. Following the Inchon landings, Kim Il Sung had dispatched two of his top aides to Beijing and asked Mao for emergency help, but the Chinese were not ready to make any firm commitment. Stalin, following the landings, also pleaded with the Chinese to go to the aid of the North Koreans. According to Chinese sources, the Soviet leader promised to provide air cover for the Chinese troops and to send Russian troops in the event the Chinese army faltered. Still, Mao hesitated. Most disturbing to Mao, if the Chinese armies intervened and were pushed back would Stalin really send troops as promised in order to save China? Als o of concern, if China became involved in a war with the United States, China’s dependence on Stalin would inevitably grow, an unsavory thought to Mao. Finally, all hope of conquering Taiwan would vanish indefinitely.   Ã‚  Ã‚  Ã‚  Ã‚  Despite his hesitance, step-by-step Mao moved closer to intervention. On October 1, Sdtalin telegraphed Mao and encouraged him to send â€Å"volunteer† Chinese soldiers into North Korea for the purpose of defending the area north of the 38th Parallel. On October 2, Mao directed the Chinese Politburo to pass a resolution to send these Chinese troops into North Korea, beginning on October 15. The same day, Mao cabled Stalin of China’s decision to send volunteers into Korea to â€Å"fight the United States and its lackey Syngman Rhee.†   Ã‚  Ã‚  Ã‚  Ã‚  Although Chinese preparations for war accelerated, Mao refused to give the green light, perhaps held back by the reservations expressed by some of the other members of the Politburo.

Against the Death Penalty Essay -- Capital Punishment Human Rights Pap

The Death Penalty Human rights are fundamental rights which every human being is entitled to just because they are human. The death penalty is the ultimate, irreversible denial of human rights. It is the cold blooded killing of a human being in the name of ‘justice’. In 1948, the United Nations adopted the Universal Declaration of Human Rights; in Articles 3 and 5 it states that â€Å"no one shall be subjected to cruel or degrading punishment and everyone has the right to life and liberty†. The death penalty violates both of these fundamental rights. The United Nations Rights Commission (UNHRC) has passed a resolution calling for all nations that continue executions, to restrict the number of offenses for which the death penalty may be imposed and to suspend executions with a view towards abolishing the death penalty. While most nations have abolished the death penalty in law or practice, the US is one of few industrialized countries in the world which continues to execute criminals. The US accounts for the highest number of executions; 65 people were executed in 2003, bringing a total of 885 prisoners put to death since the US Supreme Court lifted a moratorium on executions in 1976. In the US, the death penalty is often promoted as a way to deter violence and make society safer. Yet, states with the death penalty have consistently had a much higher rate than those without the death penalty. Those who promote abolition of capital punishment often point to the homicide rate as evidence that the death penalty is ineffective. Those who support the death penalty often point out that the death penalty is badly needed in their sta... ...olations and hold abusers accountable. They challenge governments and those who hold power to end abusive practices and respect international human rights law. Conclusion: The death penalty legitimizes an irreversible act of violence by the state, in which many victims are later found innocent. In my opinion, killing a murderer does not bring his victims back to life; it achieves nothing but the death of another person. It only serves to create more victims and continues the cycle of violence. No ones life should be placed under another person’s authority nor should anyone have the power to determine whether a person shall die. The US should be protecting their citizens and have other alternative measures, such as life imprisonment; to ensure that international laws and human rights are not being violated.

The Salem Scare Essay -- Literary Analysis, Arthur Miller

On the day of the hangings at Gallows Hill, many watched as friends and family were executed for crimes they had not committed. Arthur Miller wrote about that which preceded this morbid event in The Crucible. The story, which catalogs the witchcraft trials of Salem, was not an unprovoked piece of literature. At the time Miller wrote the play, America was dreadfully close to war with Russia, and many believed that communists were infiltrating the government. Joseph McCarthy was a man who oftentimes would accuse people of being â€Å"Reds.† Arthur Miller was one of the victims of McCarthy's verbal attacks. Although Arthur was in no way a communist, denying the accusation made others think he was guilty. This Catch-22 scenario reminded Arthur of the Salem Witchcraft trials of the late 1600's. Although the two events were hundreds of years apart, the â€Å"Red Scare† and the Salem Witchcraft Trials were very much alike. Frenzy was the main component of each happening, and this frenzy resulted in the unjust prosecution of many individuals. The definition, theme, and how the theme relates to my daily life are crucial to understanding The Crucible. The definition of â€Å"crucible† is â€Å"a test†. Throughout the play, many of Salem's inhabitants are tested in various ways. Of all the characters within The Crucible, there are three who had to make major decisions that would not only affect themselves but also affect the accused. John Proctor, a man who had quite a good reputation in Salem, underwent a test of moral integrity. Throughout the story, he is plagued with the guilt of having had an affair with Abigail, and in order to save his wife, must confess this sin to the court. Before his wife, Elizabeth, is taken to jail, she tells John this... ... By reading about how people within the play responded to their tests, one can reflect upon how they respond to their own tests in day to day life. The theme of how fear and suspicion feed upon themselves and result in the destruction of public order and good sense can show one the serious repercussions that come with not considering all scenarios and letting fear take control. How the theme applies to my daily life provides one with a real world example of how fear can break down reason and create unnecessary turmoil. Fear is a recurring emotion within Salem, and one that many in the village did not keep under control. This fear became a monster that consumed the town and unjustly killed many. In modern society, controlling our fear can save innocent lives and reputations and prevent occurrences such as the Salem Witchcraft Trials from ever happening again.

What is Stormwater Pollution?

When it rains, water flows from your roof, yard, and street into the gutter and down the drain. The stormwater drain carries this water into Lake Macquarie, wetlands, lagoons and the ocean along with all the sediment, rubbish, grass clippings, pet faeces, chemicals and fertiliser it collects along the way. The result is stormwater pollution. Last Modified: 20-AUG-2009 What impact is stormwater pollution having on Lake Macquarie? Volumes of stormwater in urban areas have increased up to 40 times above natural levels due to the increased area of impervious surfaces such as rooves, roads, and driveways. The increase in volume causes our creeks to rise higher and flow faster, eroding the banks and bed of the creek carrying increased sediment and nutrients into the Lake. It is estimated 57,000 tonnes of sediment is washed into the Lake each year, nine times more than when the Lake was surrounded by bushland. We all live in a water catchment and our every-day activities affect the quality of the Lake and ocean. When many people carry out the same activity, the cumulative effect can be great. For example, the 45,000 pet dogs in Lake Macquarie create about 9 tonnes of faeces every day. The impacts of stormwater runoff may include the loss of recreational amenity, the destruction of seagrass beds and aquatic habitat, and the growth of algal blooms. Last Modified: 20-AUG-2009 What is the Lake Macquarie Stormwater Management Plan? The Lake Macquarie Stormwater Management Plan (SMP) was prepared in 1999 in response to a directive issued to all NSW Councils by the Environment Protection Authority. The SMP provides a framework for improved stormwater management and establishes opportunities to promote cooperative action by Council, stormwater managers and the community. It outlines planning and strategy measures such as requiring new developments to reduce the flow of stormwater off their sites. It sets out specific works that are required to prevent erosion and water pollution, such as the construction of stormwater quality devices (SQIDs) around the Lake. It sets out monitoring programs to measure the amount and effects of stormwater pollution and the effectiveness of management programs. Education of the community to increase their understanding of the issues and to change behaviour is the fourth element of the SMP. Many actions in the SMP have already been implemented. In 2004 the remaining actions were reviewed and incorporated in the Lake Macquarie Environmental Action Plan. Related Information Lake Macquarie Environmental Action Plan(Publication) Last Modified: 2-SEP-2009 What are the main stormwater issues for Lake Macquarie? Stormwater issues were identified through a community workshop, catchment audit, and Council's estuary management program. They include: Environmental Issues Elevated nutrient levels – particularly in foreshore areas Elevated levels of bacterial pollution – particularly after rainfall Increased loads of sediment – causing plumes of ‘dirty' water after storms Accelerated catchment erosion – particularly in creeks and foreshore areas Loss of habitat values – due to impacts on seagrass and bushland environments Discharge of environmental pollutants – arising from industrial and commercial premises Litter pollution – mainly observed in creeks and foreshore areas. Aesthetic values of the stormwater system – amenity of concrete stormwater devices is generally low Community understanding of stormwater issues – changes in attitudes and behaviours are required to reduce stormwater pollution Managerial Issues Ad-hoc approach to stormwater management – consistent standards and policies required Lack of defined objectives for stormwater management – targets need to be established Stormwater system based on ‘hard' engineering designs and end-of-pipe solutions – source control and ‘soft' engineering options need to be implemented as a priority. Last Modified: 11-NOV-2010 How has the Stormwater Management Plan be implemented? Council, State, and Federal Governments have spent more than $1million each year since the SMP was adopted building stormwater quality improvement devices (SQIDs) and erosion controls. Award winning projects such as the Salts Bay â€Å"Save the Rainforest from the Rain† project have provided examples of how residents and Council can install sustainable stormwater systems. The new Development Control Plan 1 requires new developments to catch and treat stormwater on site. Stormwater management is a responsibility shared by everyone who lives, works or plays in the Lake Macquarie catchment. The community has an important role to play in the implementation of the Plan. This may involve changing everyday behaviours to reduce the potential for stormwater pollution, for example, by reducing fertiliser use when gardening. As well, government and non-government authorities have a key role to play including Council, Hunter Water Corporation (HWC), Roads and Traffic Authority (RTA), and Wyong Shire Council. Last Modified: 20-AUG-2009 What can you do to prevent stormwater pollution? We can all help to prevent stormwater pollution by preventing pollutants from entering the stormwater system. At home: Wash your car on the grass and use a small amount of detergent or none at all. Dispose of unwanted paints responsibly at an approved collection point for proper disposal. Place used cooking oil in a carton or jar and dispose of when full in garbage bin. Take used motor oil to service station that collects it for recycling purposes. Make sure litter cannot blow out or fall out of garbage bins or recycling containers. In the garden: Reduce use of garden fertilisers and ensure they do not runoff into gutters or drains. Collect and properly dispose of pet droppings down the toilet or put them in the garden. Ensure that you have good grass cover in your yard to prevent soil being washed into the stormwater system. Create a worm farm and compost your grass clippings and garden cuttings. Handweed or mulch to control weeds rather than using chemicals. Incorporate safe pest control into your garden practices. At work: Reduce, reuse and recycle waste products from your office including paper, milk cartons, glass, aluminium and vegetable scraps. In the neighbourhood: Help protect and repair natural wetland areas. Help protect and repair foreshore and riparian (creek-bank) areas. Put your rubbish in garbage bins provided or take it home when you are bushwalking, picnicing or at the beach. Get involved with a Landcare or Coastcare group and spend the weekend with friends restoring native vegetation in riparian lands, wetlands and beach dunes.

Week Presentation Notes

People with psych problems Like depression and anxiety have Increased likely hood of â€Å"bad trips† Hallucinogenic Properties: -Hallucinations (no rope on table, but a snake is on the table) -Illusion (rope on table is a snake) -Delusions (fixed false belief) -Interrogated Amnesia (Wake up next day, can not remember what happened) – Kinesthesia (crossing of the senses, see sounds, hear colors etc†¦ ) Hallucinogens and Brain Chemicals -Serotonin (5-HTH Receptor) -Some effect on dopamine, nor-epinephrine, acetylene's) sleep, Serotonin depleted brain afterward Physical Effects Increased Blood Pressure/Heart Rate -Inseminating -Blurred Vision -Enlarged Pupils -Sweating -Diarrhea -Muscle Cramps -Dehydration After effects of usage: -Confusion -Fatigue -Depression -Damaged Serotonin Neurons (with frequent abuse) Serotonin depletion (For next 2 weeks) Includes numbness in emotions LSI – 1938 Sand's PharmaceuticalsFBI tested as a mind control drug in sass Timothy L eary, sass way to get in touch with your feelings sass resurgence of use, with the advent of the rave (urban people in ass/ass, and homosexuals) sass much more into high school/teenage use Northern California is where most USA LSI made in alcohol type solution, put it on blotter paper 1 1 lbs of material can supply the entire country Slows reaction times and Judgment, suicide in bad trips, confusion causes suicide also. Ecstasy The most popular drug currently, mix of amphetamine and psychedelic, sass use for weight loss. SASS psychiatrist studied use in treatment of PATS, patients reported it helped them get in tough with their feelings and explore the traumas DEAD in mid sass outlawed it sass rave scene Effects; Energy, empathy, love, dance, sexual desire southwest raves, 2-3 day long dances, 2-3 people die from temp issue Not taken then sat on couch or as only drug at the same time Mostly pill form.No regulation, made in homemade lab, no idea what is in it, sometimes put ephedrine , or PC. Sometimes just pure chalk. Unpredictable, next day very depressed/suicidal, tolerance, mental ere high, physically not so much. Astatine, anesthetic, put you out of surgery, vets use it, most of the time people steal from medical. Euphoria, no pain, lots of amnesia, used as date rape drug PC also anesthetic, not usually used in medicine anymore, unpredictable, bizarre behavior, very hard to titrated the dose, from pleasant to seizures etc.. Aggression and suicide Are they addictive, generally more psychological addictive then physical, but do have some physical. Can they cause psych disorders?Thought about cause of psychotic disorders or dementia, it is possible, there is a higher risk Main danger is the increase in teenage use, 1 in 10 have used in the last month, they are cheap, easy to hide, don't realize the seriousness of the drugs. Are they treatable? No med BUT treatment centers do treat. Usually go because of another drug. Change of lifestyle is important for treatm ent, no more raves or clubs it is easier to abstain. Controversy of Astatine in psychiatry, can give for acute suicidal, immediate assistance. Can divert a lot of hospitalizing for suicidal ideation. Can be opening Pander's box, mainly because of drug seeking. Inhalants Todd Clement, MD Adolescent and Adult PsychiatristInhalant abuse, 1000 commonly used household items also laughing gas, sometimes even gasoline vapors! Active ingredient is Talking, very damaging to the brain, very cheap to obtain or have around the house. Dangerous for children How it's Done -Sniffing (directly from container) -Huffing (soaking rag and then putting in mouth, socks, gloves) -Bagging (spray in bag then breath in) -Ballooning (in Balloon similar to bagging) -Spraying (spray into mouth into the throat) -Sleeking (spray it or pour it into cuff, and can use throughout the day) 12-17 largest users, 4th most abused substance (behind alcohol, nicotine, marijuana) in 4 High School say they have used, 1 in 10 8th graders have tried What made you start?A friend or older kid talked into it Hispanic kids particular at risk, and Kids that spend a lot of time home alone Children/teens don't usually note the risk Young adults also use, low social-economic status and less educated, may be because they are a cheap high â€Å"Quick Drunk† few seconds to get to brain Mental Effects -Mood Elevation -Reduced Inhibitions -Excitement -Impulsiveness -â€Å"out of Body' experiences -Drowsiness/laryngitis -Dizziness -Slurred Speech -Balance Problems Dreamy stupor at high doses- violent or suicidal High lasts only about 30 minutes After use irritable headache tired DANGERS -Sudden Sniffing Death Syndrome (Suffocation/Asphyxiation, displace 02 in brain) – Asphyxia from vomiting -Coma -Seizures -Suicide -Brain Damage (brain uses 25% of 02 supply, cutting off even for a few minutes will kill cells) Sends signal to heart, so increase Blood flow (increased HER and BP), small capillaries will pop from surge, then 3-4 cells die since that is the only feed for them.Outline: Is the toxic substances, can destroy the mainline sheath, that helps it work eight, like electrical lines and there coverings, Brain looks like an MS patients, Can damage hearing vision and cerebellum (destroys balance) Nitrates: sometime also toxic substances 12-17 brain still develops, so can derail developments Brain damage, hearing loss, sense of smell, damage speech, heart attack, Nausea/ Vomiting, Liver damage, kidney damage, Bad pain quickly, not Just 12-17 years old getting addicted, Dental Field or Anesthesiologist abuse nitrous, Long Term Effects – Permanent Memory Problems, dementia at early age, effects hippo-campus (helps consolidate memories) Tremors Balance Problems Emotional Instability Can it be treated, yes BUT, most treatment centers don like, due to failure rate, and long term recovery needs, really a gateway for other use How can I keep my Child safe?Know what is in your house, keep it out of there reach and keep an inventory, educate your children of dangers, know what they are doing especially if they are home alone ALTO, know where they are spending their money Bottom line, know your kids and watch them Patient with problems, encourage them to get help, intensive outpatient treatment is good. How do I know if my child is using? Chemical odor on breath/clothes -Rags or empty aerosol cans -Paint Stains on clothes/body -slurred speech/poor balance, appearing drunk -change in personality -Change in Grades Prescription Drug Abuse Michael R. Eyeless, MD Eyeless and Crawford Consulting ACE Addictions and Recovery Series This is probably the one that goes to church on Sundays.