Wednesday, August 26, 2020
Barbara Norris: Leading Change in the General Surgery Unit Essay
Barbara Norris confronting numerous challenges. The GSU which she lead is presently short-staffed and doesn't proceed as she anticipated. Her staffs have low resolve and low inspiration to do their day by day work. In addition, there is a social issue where encounter, accusing, and bias are common in her unit. She additionally confronting a spending issue where extra time has been dispensed with because of cost cutting measure executed on the emergency clinic. The spending slice make it hard to Barbara to assign a correct faculty in the event of some staff take an individual or get-away leave. By and large, she needs to depend on medical attendants from general buoy pool to cover the staff on leave, yet this regularly lead to negative impact to her staff elements on the grounds that the substitute medical caretakers is curious about with the GSU. There are three expansive issue Barbara needs to fathom: absence of joint effort and collaboration, staff struggle either inside her unit o r inside the emergency clinic, and absence of straightforward execution evaluation methodology. The entirety of this three issues should be address at the same time to guarantee that the unit proceed as Barbara anticipated. It is clear that there is struggle between junior medical attendants, senior medical attendants, and PCASââ¬â¢s which lead to incapable coordinated effort among them. Junior attendants feels like the donââ¬â¢t have a place with the group and they donââ¬â¢t get positive input from senior medical caretakers. Then again, senior medical attendants feels that numerous lesser medical caretakers and PCAââ¬â¢s are uncouth and feel overpowered to help them. To unravel this issues, Barbara need to reclassify a reasonable job among the attendants and ensure that the job is appropriately comprehended by the entirety of her staff. In rethinking the job, she should incorporate counsel from her staff to guarantee that the job definition fit inside her unit. She likewise need to build up a straightforward correspondence component to unravel any job inconsistency inside her unit. To address the exhibition evaluation issues, Barbara needs to begin making a straightforward survey process. In spite of the fact that she despite everything confronting a spending requirement, she can use non-financial way to deal with remuneration her staff. This can be in type of formal acknowledgment in staff meeting or declaration of month to month best-staff. Despite the fact that it would not straightforwardly affected to her staff pay, it tends to be an incredible persuasive instruments for the lesser staff to feel perceived. Barbara ought to likewise cause a framework where senior medical caretakers to can have a positive input in execution audit by helping a lesser attendants. At whatever point conceivable, Barbara ought to convince the emergency clinic chief to expand her unit budget.If endorsed, she could make a properâ adjustment to the staff pay and position dependent on their past exhibition.
Saturday, August 22, 2020
Germany Essay Example For Students
Germany Essay Fundamental FactsGermany is in focal Europe, at 50 degrees scope, and 10degrees longitude. It is circumscribed by Denmark, The Netherlands,Belgium, Luxembourg, France, Switzerland, Austria, CzechsRepublic, And Poland. The state house of Germany is Berlin. The number of inhabitants in Germany is 81,264,000. The estimatedpopulation for Germany in the year 2000 is 82,583,000. Germanyis littler than Texas, or around 4 1/2% of the size of the U.S.A. The German banner has dark, red, and gold, flat stripeswithout any images on it. In 1950 when Germany was divided,West Germanys banner was dark, red, and dull gold, with nosymbols. East Germanys banner was dark, red and, yellow with acoat of arms image in the center. After Germany becamereunited, the banner was changed to dark, red, and gold stripes,with no images on it. These hues have been related withGerman solidarity since the 1800s. The LandIn Germany some intriguing spots are: The Rhine River,theOlympic Stadium in Munich, the Bavarian Alps where theNewschwanstein Castle is, the Black Forest, the Harz Mountains,and Berlin. There are numerous characteristic assets in Germany. Germany isbordered by the North and Baltic Seas. These have occupied shippingports. There are likewise four principle waterways in Germany. In the Westis the Rhine River, the Danube is in the South, the Oder is inthe East, and the Elbe and the Weser Rivers are in the north. The dirt in Germany differs. The North German fields hassoil that is delicate and rich. A great part of the remainder of Germany hasrocky soil. The minerals in Germany are: Coal, potash, lignite, iron,and uranium. There are mines in Germany yet are mostly coal. There is a huge assortment of plants in Germany. They rangefrom crops in the huge German plain to fir and tidy trees inthe Black Forest. They have similar sorts of local creatures we do, and aswell as timberland creatures. In the North German Plain which ismostly ranch region, there are sheep, steers, ponies, pigs, poultry,and dairy cows. There are five distinctive land locales in Germany. The firstis the North German Plain. It is the biggest land district, and islow and almost level. The southern edge of this territory has veryfertile soil. There are numerous ranches here, and numerous individuals hereand in urban communities, for example, Bonn, and Cologne. The second land area is The Central Highlands. This areais a progression of levels that extend from practically level tomountainous. There are steep, tight valleys, and the RhineRiver goes through this territory. It is one of the most beautifulsights in Germany. The South German Hills, have long equal edges that gofrom southwest to upper east. Sheep are raised here, and thelowlands between the edges have probably the best homestead lands inGermany. The fourth land locale in Germany is The Black Forest. Manyold German legends and pixie tails occur here. The BlackForest gets its name from the thick woods of dull fir andspruce trees that are on the mountainsides. The fifth land district is the Bavarian Alps. It is part ofthe biggest mountain framework in Europe, the Alps. They rise morethan 6,000 feet, and Zugspitze is the most elevated point in Germany at9,721 feet. This locale has numerous lakes framed by ancientglaciers, and mountain streams stream into the Danube River. The PeopleThe cash that is utilized in Germany is the Deutsche Mark. TheDeutsche Mark arrives in an assortment of hues. For instance, thetwenty marks is blue, and the one hundred stamps in green. Thereare likewise coins. Training is significant in Germany. They have a publiceducation framework that is constrained by the individual states. All kids must go to class for 9 or 10 years. Afterelementary school there are schools to look over. The Gymnasiumis a conventional junior and senior secondary school that preparesstudents for the college. Middle of the road schools have academicsubjects and work preparing, and Hauptschulen are vocationalschools which for the most part have work preparing. Extensive schoolscombine every one of the three kinds of schools. Germany has manyuniversities and specialized schools. The University of Heidelbergwas established in 1386, and is the most established University in Germany. Hereditary Diversity In Agriculture EssayBoats are utilized for transportation due to the numerous riversin Germany. Likewise, the North and Baltic Seas fringe Germany, andships and pontoons are utilized there, as well. Drifting on the Rhine andother waterways is frequently recreational also. Strolling is a type of transportation that the Germans appreciate. They walk a great deal to get to where they need to go, yet strolling andhiking are a piece of the entertainment that Germans like to do. The houses in Germany don't have as much space the same number of ofthe homes in the United States. They are constructed nearer togetherand are littler. In certain urban areas there are lodging deficiencies. A large portion of the houses are genuinely current. Numerous homes were destroyedin World War II, and were revamped. There are lofts inGermany, as well. A portion of the houses in the farmlands are extremely old. A typical sort of German ranch home is the Bauernhof. It is asingle building containing both a house and an outbuilding. Numerous havebeen renovated inside so the individuals can gave more space, however somestill have animals living in the stable half. The GovernmentThe legislature of Germany is an administrative republic. The peopleelect their delegates by mystery voting form. There is aparliament which has two houses, the Bundestag and the Bundesrat. The fundamental head is the chancellor, and Helmut Kohl is the currentleader in Germany. He can stay in office for a long time. TheBundestag picks the leader of the administration by having the peoplevote for delegates who at that point pick the pioneer from the strongestparty. ReligionThe principle religion in Germany is Christianity. It is 45 percent protestant, essentially Lutheran. 40% are Catholic,and two percent are Muslim. There are around 40,000 Jews inGermany. FashionThe design in Germany is equivalent to the United States. Be that as it may, numerous years prior every locale had its own outfits that werespecial to that region. At the point when somebody from one area voyaged toanother district, the individuals could tell where they were from justby their garments. Today, the individuals of the distinctive regionsdress up in ensembles for exceptional festivals that show whatregion they are from. For instance, in the territory of Bavaria, thecostumes for the young ladies are dark sleeveless dresses which areworn over a fancy white shirt. A white cover is worn over theskirt, and a white shawl is on the young ladies shoulders. On thefront of her outfit is weaving and counterfeit gold coins sewnon. A little dark cap with a little edge and a white plume isalso worn. The young men wear lederhosen, which are short leatherpants with a face cloth, similar to overalls. These regularly have weaving onthe front, as well. FoodThe German individuals eat suppers which ordinarily have potatoes andpork, veal or fish. They dont eat as much meat as we do in theUnited States. They are celebrated for the numerous assortments of bread(called Brot), hotdogs (Wurst), and sauerkraut, which is pickledcabbage. Sauerkraut and hotdogs were made numerous years back asa method of safeguarding cabbage and meat. They appreciate vegetables and organic product, particularly apples. Theymake various sorts of cheddar, for example, Munster andLimburger, which are named after the locales in Germany wherethey are made. Germany is likewise notable for lager and wine. There aremany assortments of German lager and wine, additionally relying upon theregions where they are made. Cakes (torten) are a most loved treat in Germany, and thereare numerous sorts, for example, Black Forest Cherry Cake (SchwarzwalderKirschtorte), and cheesecakes bested with organic product. Numerous Germansenjoy an evening treat of Kaffee und Kuchen, which meanscoffee and cake. Having exceptional cakes with espresso iswhere the possibility of espresso cake originates from.
Friday, August 21, 2020
Mustaches in the airport, Daleks in the library, and Food in many stomachs
Mustaches in the airport, Daleks in the library, and Food in many stomachs (DISCLAIMER: Unless otherwise specified, photo credit for this post goes to Xiaoyue Xie 15) Because many MIT undergrads live in the same dorm for all ~four years, communities are tight-knit and develop traditions that outlast any particular generation of residents. I live in French House. Nous avons beaucoup de traditions. Towards the end of fall semester, we hold Dîner de Noël, a fancy formal dinner. We decorate the lounge at the bottom of the New House 6 staircase: And, as is our nature, we do all the cooking. This year, the menu included: along with mashed potatoes, roasted vegetables (brussels sprouts, bell peppers, onions, sweet potatoes), cranberry sauce, turkey, asparagus and squash lasagna, tiramisu, and some kind of pumpkin roll cake thing. At this point, youre wondering WHO COULD POSSIBLY EAT THAT MUCH FOOD??? The answer is: 25 undergraduate residents + 1 GRT, 4 dates, 1 brother, and something like 7 or 8 alums. In the weeks leading up to Dîner de Noël, we have a Secret Santa gift exchange. Each resident spends ~$20-$30 on some number of gifts for a randomly-assigned other resident. At the dinner, we make two guesses about who our Secret Santa is, unwrap our final present, then get one more guess. Secret Santa reveals him or herself, and there is much love and hugging. I was Secret Santa to Caitlin 15. We share a love of Doctor Who and Lord of the Rings, and Caitlin plays the harp (yeah, shes awesome) so I got her a pair of TARDIS earrings and Into the West harp music. I managed to keep my identity a secret :) I LOVE YOU CAITLIN! Then, it was my turn. My clues were: 0) Secret Santa probably plays an instrument, because all my gifts were wrapped in music-themed paper. This doesnt really narrow things down in French House (or at MIT generally). 1) Secret Santa knows that my boyfriend has facial hair, because he or she gave me this button I pinned the button on my backpack. Last week, I flew back home to London, and while I stood in line to board the plane some man behind me yelled (over the heads of the people standing between us) YOU LIKE MUSTACHES???? I was totally mortified and didnt say anything. The man kept yelling. YOU LIKE MUSTACHES??? I MAKE MUSTACHE WAX!!!!! I HAVE A BUSINESS!!!!! FAMOUS ALL AROUND THE WORLD!!!!!!!!!! ILL GIVE YOU MY CARD!!!!!!!!! The other travelers looked amused. 2) Secret Santa knows that I like Doctor Who, because he or she gave me a Dalek stuffed toy. I clipped the toy to the front of my school backpack, and went to the library to scan receipts. After e-mailing the scanned receipts to myself, I put on my coat to leave and squashed the toy, which blurted out (very loudly): YOU ARE AN ENEMY OF THE DALEK!!!!!! It makes noise?!? Despairing, I started jogging for the door, while the Dalek announced to everyone in the library (who presumably wanted nothing more than Silence in the Library) that YOU MUST BE DESTROYED!!!!! 3) My turn. I guessed two people, incorrectly. Then I received my third present and.woah. GIGANTIC BOX. Astonished, I unwrapped it andWOAH. WOAH. WOAH. WOAH. WOAH. WOAH. WOAH. Best. Secret Santa gift. Ever. It was a telescope, and I spent the rest of the ceremony totally distracted with assembling it. After my third failed guess, Adam 15 revealed himself. THANK YOU ADAM!!!! 3 (Photo credit for these two goes to Julie H. 11) I was amazed by how personal each gift was. Because each Secret Santa obviously dedicated a lot of thought to the gift exchange, the following (incomplete) list will give you a strong sense of French House personalities and interests: Cappuccino-flavored gelato Soot sprite (from Spirited Away) slippers A leather coin purse A fox plushie (referring to this) A keychain multitool A bread cookbook A chocolate passport (a selection of dark chocolates from countries including Venezuela, the Dominican Republic, Ecuador) Friendship bracelets A shirt showing people high-fiving, with the caption Asymptotic High Fives! The Fun Never Ends A tie clip in the shape of a saber (the fencing weapon) A super pretty green scarf An Italian cookbook A CD of big choral works Chocolate A squirrel Christmas tree ornament Ninjabread Men cookie cutters A super soft stuffed toy crab wrapped in crab wrapping paper A stuffed toy Totoro Pigsplosion all wrapped in pig wrapping paper, including a squishy little pig, a pig mug with a little pig spoon, and a big stuffed toy pig Doctor Who poster Stick-on glow-in-the-dark stars A homemade TARDIS with a planet mobile kit inside A shirt with maps on it A 3D-printed box containing a (real) Venus fly trap * * * After dinner and festivities, tradition is to take lots of pictures and sing carols. We took the usual Course 8 picture: And my sister and I took a picture :) Happy holidays, everyone! Post Tagged #French House #New House
Sunday, May 24, 2020
Kool Aid An Example Of The American Dream Coming True
The Kool-Aid brand has been successful in marketing in a competitive industry. Our goal is to identify the brand evolution. Kool-Aid adopted a new image with new flavors to attract its target market: the youngest and to be able to sell their product better than its competitors. But, the target market is not only the youth people; the company focus its products to many other factors as the sports population. This paper explains the history of the product and evolution through the history and how many events make the advertisements change. Our research report focusses on the student population in Central Methodist University evaluating the knowledge as a customer and how they perceive the marketing strategies from Kool-Aid. The reportâ⬠¦show more contentâ⬠¦Kraft Foods is current the name of the company that own Kool Aid. Kraft food has introduced into the lineup of Kool Aid products, Bursts and Jammers, which are liquid drinks more like the Fruit Snack that Edwin first in vented. Kraft food group is an American manufacturing and processing conglomerate headquarter in Chicago, Il. Kraft Food Inc. was founded in October 1 in 2012, only 4 years ago. The company core business is in beverage, cheese, dairy food, snack food and convenience foods. Ones of the most famous brands are Heinz, Philadelphia Cream Cheese, Jelly- O or Oscar Mayer. Kool-Aid fit in the company because is a drink available in a variety of flavors, mixed as a powder with water and sometimes sugar, it is one of the most important beverage in the company. Hypothesis Over the years Kool-Aid has been adopting a new image and creating new flavors to attract the youngest and to be able to sell their product better than its competitors. The research mainly wants to know whether our hypothesis is true or false. First, we looked for the different sections related to the marketing of this company, since the purpose is to sell the product. The sections represented are: competition, product image, consumer, price and promotion. After being informed about the product, we did an online survey to find out the data we had foundShow MoreRelatedTexts Fof Written Discourse7878 Words à |à 32 Pageswas given to 13-year-olds in six countries last year. South Koreans did the best. Americans did the worst, coming behind Spain, Britain, Ireland and Canada. Now the bad news. Besides being shown triangles and equations, the kids were shown the statement ââ¬Å"I am good at mathematicsâ⬠. Koreans came last in this category. Only 23 % answered yes. Americans we re Number 1, with an impressive 68% in agreement. 10. American students may not know their math, but they have evidently absorbed the lessons ofRead MoreTexts Fof Written Discourse7893 Words à |à 32 Pageswas given to 13-year-olds in six countries last year. South Koreans did the best. Americans did the worst, coming behind Spain, Britain, Ireland and Canada. Now the bad news. 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Thursday, May 14, 2020
Psychological Approaches Of Modern Psychology - 850 Words
I have chosen question numbers two and four for my test. For question two, I will list and define the five psychological approaches of modern psychology we have studied.1) The Biological Approach: The biological approach believes everything is hardwired to our genes, hormones and nervous system and how it interacts with our environment. ( Plotnik-Pg 6) Our physical bodies shape our behavior, for example, autism is believed to originate in early brain development, where brain cells appear to connect irregularly. ( Plotnik-Pg 6) This is the approach where we see most of our genetic illness such as epilepsy, Alzheimerââ¬â¢s, bi-polar disorder and schizophrenia. Although, there are other factors that can contribute to these disorders other than biological, which we will discuss later.2) The Behavioral Approach: The behavioral approach analyzes how all living creatures behavior is learned by events in their lives that either reward or punish. ( Plotnik-Pg 8) It has been proven that if rats in a maze are rewarded with food they will take the same path over and over but change the ending of that very same path to a punishment and they will avoid taking it again. Humans learn the same way; if one holds onto a match to long and burns their finger, they will be careful to make sure; they put it out before it reaches that point next time. If one suffers from an anxiety disorder, learning ways to control behavior would be extremely beneficial 3) The Cognitive Approach: The cognitiveShow MoreRelatedThe Contribution of Different Approaches to Psychology for the Development of Modern Psychology1147 Words à |à 5 Pages Psychology is a vast field which consists of theories and approaches where it involves certain assumptions on human behavior. How they function and the aspects of the behavior that needs to be studied, in addition to the research methods that are needed to be followed in order to understand it thoroughly. These approaches provide characteristic v iewpoints and emphasize different factors. These approaches have contributed towards the development of modern psychology in various ways. Read MorePsychology Is The Scientific Study Of The Human Mind And Its Behaviors1625 Words à |à 7 PagesBy definition, Psychology is ââ¬Å"the scientific study of the human mind and its behavioursâ⬠. However, originally, Psychology did not begin as a science. The subject of Psychology began in 1879 when the first experimental laboratory was opened by Wilhelm Wundt. Since its establishment, Psychology has progressed into a world-renowned academic discipline with the formation of the first American experimental lab in 1883 and the first doctorate in 1886 which was presented to Joseph Jastrow, who became aRead MoreThe Founding Of The First Laboratory By Wilhelm Wundt Essay797 Words à |à 4 PagesThe founding of the first laboratory by Wilhelm Wundt in 1879 began the fascination for psychological research. Psychology had not yet became a science until Wundt realized that human activities can be examined through careful observations, manipulations, descriptions, and control aimed at measuring/ predicting behavior. Early on psychology was about the study of behavior and mental processes. Today, psychology ranges from neural messages to cultural influences. Wundt adopted protocols from physiologyRead MoreThe Development of Counseling and Psychotherapy1862 Words à |à 7 Pagescontribution to the field of counseling and psychotherapy remains immense. Indeed, it can be noted that in one way or the other, the foundation of psychological therapies is firmly rooted in Freuds contributions. However, modern bodies of thought have over time contributed towards the shaping of quite a number of modern counseling and psychotherapy approaches. During the 1880s, Freud was involved in a number of research studies in an attempt to shed some light on the workings of the human brain. TheRead MoreInvestigating The Expository Qualification And The Debate Between The Personalistic And Naturalistic Position1574 Words à |à 7 PagesPersonalistic and Naturalistic position in the originations of experimental history in psychological research, it likewise clarified the correlation between the two ideas and how the zeitgeist secured the associations with each of these ideas. Zeitgeist portrays as the ââ¬Å"spirit of the timeâ⬠and amid the seventeenth and nineteenth hundreds of years. On the occasion of the recorded advancement of exploratory psychological science, the two primary perspectives have developed. The personalistic are enrichedRead MorePsychological Perspectives Of Human Behavior1542 Words à |à 7 Pagesevaluate at least three psychological perspectives of human behaviour. The purpose of this essay is to outline and evaluate at least three psychological perspectives of human behaviour. The three approaches that will be summarised are humanistic, social learning theory and the Biological approach. They will also be criticised and compared to one another. A brief description on psychology will occur, and there will also be a short summarisation on some key early influences of psychology, from its originsRead MoreThe Question in the Origins of Psychology is What Drives Us and Why722 Words à |à 3 Pagesscholars such as Aristotle and Descartes. Scholars like these would ask psychological questions about what drives us and why. It was not until the late nineteenth century that psychological research was considered as its own scientific discipline. Psychology began in 1879 when a man named Wilhelm Wundt set up a psychology laboratory in Leipzig, Germany. This laboratory would be considered the birth place of experimental psychology. Within the laboratory, Wundt independently trained over 180 studentsRead MoreFour Major Approaches to Clinical Psychology1803 Words à |à 7 PagesThere are many approaches to clinical psychology; the four major approaches are in psychodynamic, cognitive-behavioral, humanistic, and family systems. Using the four major approaches contributes to the effectiveness in treatment by identifying the goals of each approach. The paper will break down the approaches, goals, techniques, and the overall approaches used. Philosophical Origins of Clinical Psychology ApproachesAs Thomas Plante (2005) cleverly suggested, clinical psychology is both a scienceRead MoreAbnormal Psychology1154 Words à |à 5 Pages Abnormal Psychology: The field of abnormal psychology is a scientific discipline that focuses on examining the causes of mental dysfunction or abnormal behavior. Some of the major areas of study in this field include emotional disturbance, psychopathology, mental illness, and maladjustment. This scientific discipline examines abnormal behavior since such actions are expressed due to psychological dysfunction that contains some features of deviance, potential injury, and distress. As various typesRead MorePsychological Approaches : Behaviorism, Cognitive And Humanistic Approach1659 Words à |à 7 Pages1.1 Analysis of three psychological approaches; behaviourism, cognitive and humanistic. Three psychological approaches will be discussed in this essay, it will analyse the strengths and limitations of each the humanistic, cognitive and the humanistic approach. This essay will consider the contributions made to therapies in the modern life; evaluate how valid the methodology is using case studies to back up these theories and how they contribute to each other to becoming an approach. The behaviourist
Wednesday, May 6, 2020
Othello and His Masculinity Essay - 863 Words
l ââ¬ËBe a manââ¬â¢, how are ideas of masculinity presented in Othello. Othello is set during the Elizabethan era, where men were considered to be the leaders and women their inferiors. Women were often regarded as the ââ¬Ëweaker sexââ¬â¢. This patriarchal society and theme of male superiority is portrayed throughout the play. These themes are depicted through the relationships between the characters. Brabantio and Desdemonaââ¬â¢s relationship shows how he believed the traditional Elizabethan view, that men were to control and dominate their wifeââ¬â¢s or daughters. He is furious at Othello for stealing his daughter from him. Also, Othelloââ¬â¢s masculinity is destroyed through the poisoning of his mind against Desdemona, his wife. Iago also treats his wifeâ⬠¦show more contentâ⬠¦Othello believes that Desdemona is his possession, an object in his life which is supposed to show he honour and reputation as a man, therefore the belief that Desdemona has broken that honour and nobility forces Othello to destroy her. We can see the breakdown of Othelloââ¬â¢s masculinity by the breakdown of his language. At the beginning of the play, Shakespeare uses blank verse for Othelloââ¬â¢s parts. Othello speak in iambic pentameter, clearly and purposefully. He portrays himself and a confident and noble man when Brabantio accuses him for using witchcraft to win Desdemona. He replies in a poetic and calm manner, in comparison to Brabantio, who is aggressive and rude. Othello states, ââ¬Å"Rude am I in my speechâ⬠¦Ã¢â¬ he is very humble, he apologises beforehand in case he offends anyone. We recognise him as a powerful speaker; we also know that Desdemona is seduced by his storytelling, therefore showing him as authoritative and dominating. However, as the play moves on and we begin to see Iago deception taking over Othelloââ¬â¢s mind, his speech turns to prose. He begins to turn aggressive as he takes in more or Iago manipulative lies. ââ¬Å"Damn her, lewd minx!, oh damn her, damn her!â⬠and regards Desdemona as ââ¬Å"the fair devilâ⬠, he speaks in hell imagery, which is in contrast to his previous heavenly marriage with Desdemona. This shows he is weak, therefore destroying his masculinity once again. Furthermore, Othello is a black man in aShow MoreRelatedShakespeare Gender Stereotypes1049 Words à |à 5 Pagesexpectations were held at a higher standard for both men and women. A time when what gender you were dictated what you could and could not do. Male supremacy ruled the world, and therefore women were subjected, ââ¬Å"ââ¬ËTo suckle fools and chronicle small beer.ââ¬â¢Ã¢â¬ (Othello 2.1.132) This means that the womanââ¬â¢s only responsibilities in life was to nurse her children and take care of her home. These kinds of gender stereotypes greatly impacted Shakespeareââ¬â¢s plays because it was a shared belief among the majority of theRead MoreEssay about The Effects of Femininity1571 Words à |à 7 Pagesor labels, created by society. However `masculinity and `femininity become, on some levels, dislodged from the idea of the biological makeup and gender constructs, and instead tend to be described in terms of discourse. It is not just the sex and gender of a being that determines their actions, but instead their thoughts and opinions. This essay will assess ideas of femininity in reference to James The Turn of The Screw, and Shakespeares Othello. In order for us to deal with how aRead MoreOthello And Ayad Akhtars Disgraced1116 Words à |à 5 PagesGender issues are a prominent area of debate today, but it was just as controversial four centuries ago. A comparison of William Shakespeareââ¬â¢s Othello and Ayad Akhtarââ¬â¢s Disgraced shows that even though these societies appear very different, they share similarities in ideas of masculinity. While the rights of women have advanced over the last four centuries, the parallel between Amirââ¬â¢s treatment of Emily and Othelloââ¬â¢s treatment of Desdemona illustrates that societal notions of masculine dominanceRead MoreAnalysis Of Othello By William Shakespeare Essay1606 Words à |à 7 PagesThe theme of power is explored in various ways throughout ââ¬ËOthelloââ¬â¢, Shakespeare uses the vulnerability of charactersââ¬â¢ flaws to allow power shifts to occur through manipulation. The Elizabethan value consensus highlights the difference in gender roles, with societal expectations being defined by the divine order. The limitations of social mobility provide a strong platform for the theme of power to be embedded upon, with characters such as Desdemona and Emilia representing the struggle that womenRead MoreLady Macbeths Role in Macbeth by Shakespeare647 Words à |à 3 Pagesruthless woman who plots the murder of the Scottish King, Duncan for the ascension of her husband, Macbeth, to the crown (www.history.hangover.edu). The ease at which she manipulates her husband and questions his manhood for the sole purpose of killing Duncan, shows Lady Macbethââ¬â¢s associates masculinity to uncheck ambition and brutal violence. She even wishes to be ââ¬Å"unsexedâ⬠so that she could complete the deed that Macbeth was so tentative in completing: ââ¬Å" Come you spirits that tend on mortal thoughtsRead MoreOthello, By William Shakespeare1454 Words à |à 6 PagesWilliam Shakespeare wrote Othello during a time of great racial tension in England. In the drama, he introduces Othello, a military general who works for the state of Venice but is by origin a Moor (a black Arab). This gives him the unique position of being one of the most important men in Venice, while simultaneously being seen as an outsider. In writing such a character for a seventeenth century English audience, the author is clearly attempting to send a message. This tension between human desireRead More Othello and Desdemona Essay1116 W ords à |à 5 PagesIn Shakespeareââ¬â¢s Othello, Othello and Desdemonaââ¬â¢s marriage was doomed from the start. They did not start well; their marriage was controversial because of their race and Othelloââ¬â¢s failure to follow proper etiquette while he was courting her. However these issues could have been overcome with time. The biggest problem is Othelloââ¬â¢s attitude to Desdemona. Othelloââ¬â¢s model of Desdemona prevents him from considering her a person. He thinks of her instead as superior to himself in every way, to the pointRead MoreEssay about Animality and Darkness in Othello1034 Words à |à 5 PagesAnimality and Darkness in Othelloà à An initial reading of Othello would suggest that animality and darkness are indeed in opposition to beauty and light. This view is affirmed by looking at the language and actions of Iago, Though I do hate him as I do hell-pains in contrast to Desdemona, (or even the early Othello),Not to pick bad from bad, but by bad mend. Animality and darkness can be clearly seen in the character and more specifically the language of Iago. From the very openingRead MoreEssay on Othello; Jealousy1702 Words à |à 7 PagesThroughout Shakespeareââ¬â¢s Othello, the major theme of jealousy is apparent. The tragedy Othello focuses on the doom of Othello and the other major characters as a result of jealousy. In Shakespeareââ¬â¢s Othello, jealousy is portrayed through the major characters of Iago and Othello. It utterly corrupts their lives because it causes Iago to show his true self, which in turn triggers Othello to undergo an absolute conversion that destroys the lives of their friends. Othello represents how jealousy,Read MoreOthello : A Symbiotic Relationship1403 Words à |à 6 PagesIago + Othello: A symbiotic relationship William Shakespeareââ¬â¢s ââ¬ËOthelloââ¬â¢ is one of the most emotionally fraught and psychologically intense of all of Shakespeareââ¬â¢s tragedies. The deeply psychological ideas it explores such as the nature of narcissism and psychopathy become a concentrated concoction of jealousy, hatred, insecurity, rage and repressed sexual desires within their isolated setting on the Island of Cyprus. When one applies a psychoanalytic lens to the play the internal workings of the
Tuesday, May 5, 2020
Current Affair for the Case of Sergei Skripal-myassignmenthelp.com
Question: Discuss about theCurrent Affair for the Case of Sergei Skripal. Answer: Spy poisoning- The case of Sergei Skripal. The most recent news coverage has unraveled the truth behind the poisoning of Skripal and his daughter Yulia. The international security has issued a warning to the Australians based on the incident of the return of the dark days of the cold war. The outraging conflicts between Russia and UK have taken the shape of a completely new conflict due to the poisoning of the former Kremlin spy and his daughter. Subsequent to the attack, British Prime Minister Theresa May has expelled the Russian diplomats from United Kingdom, which has created a heated up situation. On the other hand, May has pointed out that they had sarcastically portrayed the usage of the military grade nerve agent, which goes in their defense. However, the incident has changed the situation and the blame is being surrogated to Russian President Vladimir Putin who has not yet denied the involvement in the conspiracy. The incident has affected the bilateral contacts of the nations. According to Tony Brenton, a former British ambassador to Russia stated that Mr. Skripal might have had a number of enemies, which included his former colleagues due to personal grudge. The incident has taken shape of a huge conflict between UK and Russia and accusation to Mr. Vladimir Putin for undertaking the conspiracy in order to portray power. It has resulted to the uprising in the nations and many complexities prior to the investigation on the incident. The incident has invoked a situation of tension between the countries, which hampered their state of affairs, and finally which might give rise to the dark phase of the cold war. The major aspects of the incident has helped in undertaking the steps for the better functioning of the security systems in order o safeguard the interests. References Weaver, M. (2018).Spy poisoning: Russia's smug response shows their guilt, says Boris Johnson. [online] the Guardian. Available at: https://www.theguardian.com/uk-news/2018/mar/15/russian-spy-poisoning-boris-johnson-urges-allies-to-rally-behind-uk [Accessed 15 Mar. 2018]. 9news.com.au (2018).Australia not excluded as 'new Cold War' heats up. [online] 9news.com.au. Available at: https://www.9news.com.au/national/2018/03/14/17/21/cold-war-is-back-on-after-russian-spy-accusations-say-experts [Accessed 15 Mar. 2018]. Bbc.com (2018).Boris Johnson warns Russia over spy collapse. [online] BBC News. Available at: https://www.bbc.com/news/uk-43303651 [Accessed 15 Mar. 2018].
Saturday, April 4, 2020
A Survey of the Environmental Conservation Costs Essay Example
A Survey of the Environmental Conservation Costs Essay A sample of 90 local authorities has been used. Both statistical package for social sciences (SPSS) version 17 and Excel have been used to determine the level of environmental conservation costs in the studied local authorities. The results indicated that there was a wide use of environmental conservation costs among the local authorities. The study provides preliminary evidence on environmental conservation costs used by local authorities in Kenya. Further research is suggested to explore the possible motivating factors among different local authoritiesââ¬â¢ degree of application and level of environmental costs in different activities. Keywords: Environmental Conservation; Local authorities; Environmental costs à © 2013 Published by SSBFNET 1. Introduction This paper investigates the environmental conservat? on costs by local authorities in Kenya. Environmental conservation cost refers to the investment and costs measured in monetary values, allocated for prevention, reduction, and or avoidance of environmental impact, removal of such impact, restoration following the occurrences of a disaster and other activities. These are costs borne by companies and organizations for environmental conservation i. e. private costs. The costs do not include costs borne for health damage or environmental pollution suffered by third parties or society as a whole resulting from the business activities of companies and other organizations i. e. social costs. It means the burden placed upon society as a result of the environmental impact of a specific company or other organizations, or of an unspecified entity. We will write a custom essay sample on A Survey of the Environmental Conservation Costs specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on A Survey of the Environmental Conservation Costs specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on A Survey of the Environmental Conservation Costs specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Social cost is also referred to as ââ¬Å"external costâ⬠or ââ¬Å"external discoveryâ⬠such as damage suffered by a third party or damage caused to forests or agriculture due to environmental impact resulting from the business activities of a company or other organization will not result in a direct economic burden for that company provided that there is no proof of causal relationship but the society as a whole may be considered to have sustained a loss Medley (1997). Environmental conservation cost can be categorized into one, business area costs which are costs for activities to reduce environmental impact which occur within the business area due to key business operations. The business area is the region where the organization can directly manage environmental impacts. Business area cost is associated with environmental conservation is divided into pollution prevention cost, global environmental cost and resource recycling cost. Secondly, administration cost which is the cost for management activities conducted by companies and other organizations for environmental conservation activities. The cost includes the cost for efforts that directly contribute to reducing the environmental impact generated through business activities, and the cost for efforts for communication a Corresponding author. Kilika Samuel, Tel. : +020 086 808. 89 Kilika Mutua /International Journal of Finance Banking Studies Vol 2, No 3, 2013 ISSN: 2147-4486 ith society by companies and other organizations, like the cost for environmental training for employees, cost for environmental improvement activities such as nature conservation, greening, and beautification. Thirdly, environmental remediation costs. These are costs allocated for recovery of the environmental degradation due to business activities like the cost to restore natural environment back to its original state, provision or insurance fees to cover degradation to the environm ent. Fourth, ocial activity cost which is a cost related to environmental conservation conducted for the good of the broad range of society Gulch (2000). This is considered a cost for environmental conservation efforts consisting of social activities with no direct relationship to the business activities of the company or other organizations like cost for environmental activities like planting of greenery, beautification and landscape preservation. Fifth is the RD cost which constitutes spending for research and development activities allocated to environmental conservation. Lastly are the upstream/ downstream costs. Upstream cost is a cost for efforts to reduce the environmental impact that is created prior to the input of goods and services into business areas, as well as the cost related to such efforts i. e. provision of materials for goods and services. Downstream cost is a cost for efforts to reduce the environmental impact that is created after goods and services have been output from business areas, as well as the cost related to such efforts i. e. se and consumption of goods and services Medley (1997). The study seeks to determine environmental costs by local authorities in Kenya. The study acts as an exploratory on environmental accounting forming a basis for further research and illustrate important findings for the groups including the local authorities in Kenya and the stakeholders of local authorities like consumers of their services, business partners, investors, employees of particular local authorities and the residents. The local authorities can be able to establish the benefits they get from environment conservation as well as the costs of undertaking environmental activities, tuture researchers, local government of Kenya as well as other scholars. 2. Literature Review The section presents both theoretical (untested) as well as empirical (tested) literature relevant to the subject of study. Accounting for environmental costs and performance can support a companyââ¬â¢s / organizationââ¬â¢s development and operation of an overall environmental management system. Understanding the environmental costs and performance of processes and products can promote more accurate costing and pricing of products and can aid organizations in the design of more environmentally preferable processes, products and services for the future. Better management of environmental costs can result in improved environmental performance and significant benefits to human health as well as business success. The disclosure of environmental accounting regarding nvironmental conservation activities of companies and other organizations, including public interest organizations and local public entities, provides a means for stakeholders to understand, evaluate, and give their support to such efforts. Environmental accounting continues to take root as part of the social system. Taking into account, developments in environmental accounting at companies and other organizations, it has the objective of supporting the introduction and implementation of environmental accounting at co mpanies and other organizations. Environmental accounting is also intended to insure that the information disclosed takes into consideration the needs of the various stakeholders. Another objective is to improve the effectiveness of environmental accounting methodology, so that by employing given guidelines in organizing environmental accounting data, companies and other organizations can monitor their data not only for publication, but also further their objective of internal environmental management (Bailey, 1991). The quantitative management of environmental conservation activities is an effective way of achieving and maintaining sound business management. In other words, in carrying out environmental conservation activities, a company or other organizations can accurately identify and measure investments and costs related to environmental conservation activities, and can prepare and analyze this data. By having better insight into the potential benefits of these investments and costs, the company can not only improve the efficiency of its activities, but also utilize environmental accounting as a discipline which plays a very important role in supporting rational decision-making. In addition, companies and other organizations are required to have accountability to stakeholders, such as consumers, business partners, investors, employees, local residents, and administration, when utilizing environmental resources, i. e. public goods, for their business activities. Disclosure of environmental accounting information is a key process in performing accountability. Consequently, environmental accounting helps companies and other organizations boost their public trust and confidence and are associated with receiving a fair assessment (Lehman, 2000). The functions of environmental accounting are divided into internal and external functions. As one step of an organizationââ¬â¢s environmental information system, internal function makes it possible to manage environmental conservation cost and analyze the cost of environmental conservation activities versus the benefit obtained, and promotes effective and 90 Kilika Mutua /International Journal of Finance Banking Studies Vol 2, No 3, 2013 ISSN: 2147-4486 fficient environmental conservation activities through suitable decision-making. It is desirable for environmental accounting to function as a business management tool for use by managers and related business units. On the other hand, by disclosing the quantitatively measured results of its environmental conservation activities, external functions allow an organization to influence the decision-making of stakeholders, such as consumers, business partners, investors, local residents, and administration. It is hoped that the publication of environmental accounting results will function both as a means for organizations to fulfill their responsibility for accountability to stakeholders and, simultaneously, as a means for appropriate evaluation of environmental conservation activities (Lehman, 2000). Local authorities in Kenya are the bodies controlling local governance in Kenya. Local Authorities in Kenya are governed by the local government Act cap 265 laws of Kenya. Kenya has 175 local authorities which are categorized into city councils, town councils, municipal councils and county councils. The Act spells out wide ranging powers and functions for local authorities, where most of these functions undertaken by the local authorities relate to provision of public services, promotion of good governance and simulation of good economic growth. The functions and responsibilities cover basic services such as markets, garbage collection, street lighting maintenance, development planning, roads, sewerage, community welfare, slaughterhouses and burial of destitute people. There are also provisions of health to the community through health centers as well as dispensaries. Besides health facilities the council provides housing, schools and recreational facilities and maintenance of parks (Local government Act caps 265 laws of Kenya). Local authorities get their funding from the local authorities transfer fund (LATF) which is a block grant that transfers 5% of the national income to the local authorities. It distribution is ksh 1. 5 million to each of the 175 local authorities in Kenya (per annum). This is 60% in proportion to the total population of each local authority, 40% in proportion to the urban population of each local authority. The second source of funds is road maintenance levy fund (RMLF) which is collected from fuel levy on petroleum products and transit toll collections. The third source of funds is the contribution in lieu of rates (CILOR) which a local tax levied on property like land by the local authority as authorized by the central government . MLG Circular (2009). Mazhindu (2009) in his study on local government processes and the environment in Africa stated that by and large, the conventional planning approaches have either ignored or underestimated the growing environmental concerns. The search for planning responses to the devastating environmental concerns has culminated in the assembly of an ââ¬Ëenvironmental tool boxââ¬â¢ containing an assortment of instruments notably, po llution control and licensing, Environmental Impact Assessments (EIAs), natural resource management plans and environmental auditing. Most of these instruments are quasi-planning in nature normally deployed to complement the conventional landââ¬âuse planning tools but largely outside the traditional planning practice. This points out that, in the mainstream planning activities, the emerging environmental management specialisations have increasingly drifted apart theoretically, legally, administratively and in their specific responses to environmental problems. The irony of this compartmentalization is that urban planning largely grew out of the pragmatic concerns for the health of citizens and their social well-being in the wake of the industrializing cities of the nineteenth century. The growing magnitude of the negative environmental concerns impacting sustainable urban development must be redressed by ââ¬Ëoperationalisingââ¬â¢ the symbiotic relationships between urban development and environmental management through the application of the relevant planning instruments. In the study by Kapa (2005) on Lesothoââ¬â¢s local government system, he stated that there was need for control of natural resources like sand and stones as well as environmental protection like pollution land/site allocation, water supply and market provision. Indecon (2005) in the review of local government financing in Ireland, stated that environmental protection expenditure was 695. 2 million which was 19. 2% of the total expenditure for 2004 and that water supply and sewerage consumed 450. 6 million which was 12. % of the total expenditure giving evidence that governments are responding to environmental challenges. Local studies on environment accounting have been done. UNDP (2000) on its study on millennium development goals in Kenya stated that the current needs assessment recommended that it would take ksh 97,126,500 to develop and implement a strategy for integrating principles and practices of environmental accounting within and /or alongside the system of national acco unting (SNA) even if on a pilot basis. Ministry of youth affairs (2010) on environmental and social management framework (ESMF) stated that one of the key environmental and social issues in Kenya is health and environment and further explains that most of the urban areas in Kenya are faced by domestic waste and sewage management problems with only 32 out of the 175 local authorities having any form of sewage collection and disposal infrastructure. Nema (2005) in its strategic plan for 2005-2010 stated that there was lack of sewerage system and facilities for 143 out of 175 local authorities which led to increased cases of environmental health problems due to 1 Kilika Mutua /International Journal of Finance Banking Studies Vol 2, No 3, 2013 ISSN: 2147-4486 pollution of the ecosystem by heavy metals and chemicals such as nitrates. Waema and Mitullah (2007) in their study on e-governance in local authorities in Kenya stated that the LAIFOMS is limited to financial management and has only three main components, revenues, bu dgeting and financial management and expenditure, a study that fails to mention environmental accounting issues. According to Kibeti (2004), Environmental costs are obscured in conventional accounts and yet they are real costs that should be accommodated by all firms and industries. Management of the environmental costs will result in improved environment, production and generally wealth of the urban population in the study area. This study would also argue for a clearer policy of the management of extractive industries and any other industry that largely tends to exploit natural resources. This will also contribute to the sustainability of the growth and development of not only the urban regions but also the rural. Being a pioneering study on one of the industries in an urban centre, other studies covering the various industries and regions will be encouraged. It is the ultimate purpose of this study to have other studies expanded to include all firms and sectors in the economy. To arrive at aggregates for the whole economy it is important to begin with the microeconomic production units. In his studies Hassan (1996) stated that in the coming decades, the continued urban population growth and especially the continued growth of the urban poor was expected to immensely challenge global sustainability. As at 2001, there were 43 cities in Africa with populations of more than one million and it is expected to increase to almost 70 by 2015 (UNPD, 2001). Nakuru would be among these cities. More problems of overcrowding, informal settlements, inadequate housing, poor infrastructure etc. are bound to increase. Infrastructural development has been slow in keeping pace with burgeoning needs of the urban population. Since most urban environmental problems result from poor management, poor planning and absence of coherent urban policies (Hassan, 1996); it is important that these dimensions be addressed in all sectors of the urban domain. Another study by Hassan (2003) stated that the conventional national accounting systems, excludes: domestic production; products directly extracted from communal resources for household consumption and not traded in the market, and; benefits from ecological services, cultural, aesthetic, etc. Though GDP included income from extracted resources corresponding value of these assets lost to the economy was omitted. Depletion of natural and human capital was excluded from total national wealth of a nation and hence the measures of economic performance were wrong and misleading. Daly (1996) explained clearly that sustainable development sought to meet the needs of the present without compromising the needs of future generations. In other words, the present generation must leave the air, water and natural resources as pure and unpolluted as when it found it. Strong sustainability clarifies that in the case of renewable resources annual off-take must be kept equal to the annual growth increment while in the case of nonrenewals depletion should be at a rate equal to the development of renewal substitutes. That meant that stock of natural capital should not be reduced below a level that generated sustained yield unless good substitutes were then available. Hassan (2003) stated that sustainable development therefore, had to be financed in such a manner as to compensate for future depletion of exhaustible resources. He gave the example where policies had ensured sustainability from mining in South Africa, where the capital component (CC) was fully reinvested in alternative forms of capital Hassan (2002). According to Dasgupta and Maler, the correct index of checking if development is sustainable is wealth. When accounting prices that reflect trade-offs among present and future well-beings and among contemporaries are used to determine well-being, wealth becomes a good index for showing whether development is sustainable or not. Poverty causes a society to elk out living through adverse exploitation of resources and this is the state of the populations in the Less Developed Countries (LDCs) (Dasgupta Maler, 1995). Accounting for externalities has been adopted in the microeconomic level within the firm in hydroelectricity (EPA, 1996), health sector (EPA, 2000), chemical and oil companies (EPA, 1997a) and electroplating operations (EPA, 1997b) among others. The studies sampled, applied various environmental accounting techniques to evaluate environmental costs of economic activities in an industry. The results showed existence of positive environmental costs in all cases with an implication that most economics activities have environmental costs which are yet to be accounted for. Nema (2005), in its report stated that there were challenges that led to unsuitable management practices of ecosystems and their inherent biodiversity. Increased slum settlement in urban areas due to rapid rural-urban migration resulting in environmental problems of overcrowding, poor garbage disposal and environmental diseases like cholera, dysentery and typhoid. Kisare (1999) in his studies on local government planning and management stated that there were increased environmental pollution and degradations resulting from uncontrolled industrial smoke-emissions, discharge of untreated industrial effluent into rivers, dumping of toxic waste and deforestation of peri-urban woodlands. 2 Kilika Mutua /International Journal of Finance Banking Studies Vol 2, No 3, 2013 ISSN: 2147-4486 In the annual report by the ministry of petroleum, the Egyptian general petroleum corporation(2000) stated that natural resource damages is a new category of environmental liability which had been established in the United States according to a number of regulatory such as the clean water Act and the oil pollution Act. Such resources include flora, fauna, land, air, and water resources. The liability can arise from accidental release as well as lawful release to air, water, and soil. As a result there was a wide range of environmental expenditures such as abatement costs, elimination costs and handling of waste costs just to mention but a few, as well as environmental capital expenditures as a result of buying a new and/ or new cleaner technology. Goals such as environmental costs optimization, better environmental performance, identifying the true (full) costs and identifying the social costs all require knowing the different current and potential costs. However the study further stated that knowing the environmental costs depended upon the organizational purpose for using such data like cost allocation, capital budgeting, product design and all that managerial decisions . he report ends by stating that the domain and scope of applying the costs if sometimes to be vague whether the costs are environmental or not. SETAC (1993) on its report on a multi-disciplinary approach to solving problems of the impact of chemicals and technology in the environment stated that some companies were paying a significant portion of their total environmental costs to clean up pollution caused decades before like remediation costs related to superfund only being incurred by then but pertained of decades before that time. Due to the fact that the corporate environmental expenditures being often substantial, including them in the product costs affected the profitability of the products, facilities and divisions. Many companies according to the report include current operating costs pertaining to past environmental liabilities in their current product costs with the justification ,other expenses that created future benefits were charged to product costs or corporate overhead, including product development,reseach and development, and advertising expenses. Thus, current products benefited from those prior expenditures and the product costs must bear the costs related to prior production, just as it reaps the benefits. Therefore, from the above studies it is apparent that organizations are involved in environmental conservation costs and local authorities in Kenya are such kind of organizations that have both direct and indirect interactions with the immediate environment, thus, local authorities must incur environmental conservation costs. The studies point out that there is need to find out the various environmental conservation costs local authorities in Kenya go through. 2. 1 Accounting Theory The accounting theory has evolved through a long passage of time during which substantial changes in human behavior and market structures have taken place. The theory outlines how accountants have identified certain broad assumptions on which financial results of a business are prepared . These assumptions are called accounting concepts which define the rules under which financial statements of an entity should be prepared. The theory brings out boundary rules like entity, periodicity and going concern concepts to determine what should and should not be reported. Once the boundary is set, it should then determine how the accounting data should be recorded i. e. money measurement, historical cost, realization accruals, matching, duality and materiality. The theory limits the room for individual maneuvers, a number of ethical rules like prudence, consistence and objectivity have evolved, which suggest that there is a moral dimension in financial reporting. . 1. 1 Green budgeting theory (in Environmental accounting in local government) It is by initiative of the local Agenda 21 (LA21), after the Rio summit (1992) and the Johannesburg summit (2002) that schemes of environmental accounting at sub-national levels of government started to be developed: a bottom-up approach. , source of a large diversity of initiatives, in contrast to the top-down approach followed by nationals statistics offices coordinated, i n addition, by supranational organizations such as the United Nations and Eurostat. Amidst the consequent fragmentation of local experiences, the only exception is the EcoBudget scheme, promoted by the International Council for Environmental Initiative (ICLEI), which has been implemented in more or less the same form by a few local governments in several countries. Its basic idea is to implement a budgeting system for natural resources that conforms to the community financial budgeting: the current institutions and procedures must provide the model for the budgeting of natural resources. It s based on environmental indicators and as such it does not aim to provide a monetary evaluation of the environment, or to maintain long term, detailed and systematic accounts to be used in policy design and programming. Rather, its purpose is to help monitoring the effectiveness of local governments in achieving the set targets in matter of environmental policy, and communicating objectives, achievements or failures between policy makers and citizens. In principle, the objective could be more ambitious: inserting environmental issues on the political agenda not in an ad hoc manner but rather as systematic reporting to the 3 Kilika Mutua /International Journal of Finance Banking Studies Vol 2, No 3, 2013 ISSN: 2147-4486 city/local council. The environmental master budget should confront the highest council decision-making committee with environmental and sustainable development issues. Local authorities should be able to predict, plan, control, monitor and report the consumption of natural resources, as part of their environmental management activities as called by the Aalborg Charter (1994), the Lisbon Action Plan (1996) and the Hanover Conference (2000). However, for these reasons, the potential of environmental accounting as an aid to economic programming and decision making, in general and at the local level in particular, is still largely underutilized. One of the features of environmental budgeting, as has been implemented, is flexibility in the choice of indicators a choice that reflects, case by case, the interests and criticalities of specific local jurisdictions. It is in urban and suburban contexts, particularly, that the requirement of flexibility in resorting to the appropriate indicators in stronger . n the one hand, composing the menu of indicators in response to specific geographical and social context may appear sensible and pragmatic choice. On the other hand, it is difficult to set up a real, consistent accounting system over time when local governmentsââ¬â¢ priorities and programs change, because the indicators will also change as a consequence. 2. 1. 2 Environmental accounting used to estimate optimal extractio n levels for quarries: a case of Nakuru municipality. The common aggregate measures of economic performance include Gross Domestic Product (GDP), National Income (NI) and level of employment. However, these indicators ignore natural resources and environmental factors. Though resources and the environment as a whole is not included in the National accounts, changes in the two items contribute to production and income; and must therefore be accounted for. The welfare of the nationââ¬â¢s population present and more especially in the future will be greatly determined by the stock of natural resources available and the quality of environment. Currently, the production processes generally degrades the environments and depletes natural resources. This implies that the system of national accounting used, seriously under-estimates changes in the stock of natural resources and the environment of a nation Kibet (2004). 2. 1. 3 The Green Towns Environmental Project The project was carried out with its objective to initiate a process of environmental awareness among local authority managers, decision makers and the public so as to come out with an environmental development plan of a given town. The project also does the planning on community participation basis. Towns like Malindi and Eldoret are examples of places where the projects have been applied successfully (Kisare 1999). 2. 1. 4 Current environmental issues on air pollution According to JICA (2002) report on Kenyaââ¬â¢s profile on the environment, air pollution is not monitored at specific sites, and there are no data on the calculation of annual pollutant emissions. However, from various studies carried out in some parts of the country, air pollution has serious impacts on the environment and health of Kenyan populace. According to these studies, the main air pollutants in major cities such as Nairobi , Mombasa , Nakuru, Eldoret, Thika and other small ones like Webuye, Kikuyu and Limuru just to mention but a few are the suspended particulate matter (SPM), Lead oxide of sulphur , carbon monoxide, hydrogen and oxides of nitrogen. There are no set standards for most of these pollutants. But studies show that levels of some of these pollutants in some towns far exceed the WHO or other international standards. 2. 1. The Contingency theory This approach advocates that there is no one ââ¬Ëbestââ¬â¢ design for a management accounting information system, but that ââ¬Å"it all dependsâ⬠upon the situational factors (Drury 2004, page 696). Headquarters and business units respond upon the business environment and settle their Management Accounting System. Headquarters delegate responsibilities to the BU-managers. Based upon these responsibilities, and the corporate characteristics, the BU-managers set their demand for information from their BU-controllers, and adjust their demand for information to their own business unit characteristics. This demand for information is sent to the BU-controller. As the literature on role theory indicates , ââ¬Å"roleâ⬠is a useful tool for examination of the position of the controller as it links three central concepts: role expectations ( what the BU-manager and BU-controller believe he should do); role behavior ( what he actually does ) and how is position is linked to others, thus shaping his ââ¬Å"role setâ⬠(Gross et al. 1958 ). Shaping his role set, is answering the question: why do BU-controllers behave in a certain way? Role theorists may say they share expectations for their own behavior and that of others (Biddle 1972 page 115). Thus BU-controllers ââ¬Å"expectâ⬠that BUmanagers want to have a bonus and they ââ¬Å"expectâ⬠that the corporate controllers want to receive the proper information of business unit performance. There could be a gap or difference between the demand for information by the BU- 94 Kilika Mutua /International Journal of Finance Banking Studies Vol 2, No 3, 2013 ISSN: 2147-4486 manager and the supply of information by the BU-controller. This gap can be explained by the differences between the sender and the receiver, by role theory, the interpersonal relationships, and the differences between BU-managerââ¬â¢s ââ¬â and BU-controllerââ¬â¢s personality and expectations (Kahn et al. 1964). The contingency factors which influence the demand- side are related to: corporate management, environment, business, corporate controller characteristics, and managerââ¬â¢s expectations and expertise. 2. 1. 6 Institutional theory According to Dillard et al. (2004,p. 08), ââ¬Å"an institution is an established order comprising rule-bounded and standardized social practices, and institutionalization is the process whereby the practices expected in various social settings are developed and learned. â⬠Further, institutional theory is chiefly concerned with an organizationââ¬â¢s interaction with the institutional environment, the impacts of external expectations on the organization, and the combination of these expe ctations as reflected in the organizational practices (Martinez, 1999). Hence, under this theory, organizations A Survey of the Environmental Conservation Costs Essay Example A Survey of the Environmental Conservation Costs Paper Keywords: Environmental Conservation; Local authorities; Environmental costs 0 201 3 Published by SUBNET 1 . Introduction This paper investigates the environmental conservation costs by local authorities in Kenya. Environmental conservation cost refers to the investment and costs measured in monetary values, allocated for prevention, reduction, and or avoidance of environmental impact, removal of such impact, restoration following the occurrences of a disaster and other activities. These are costs borne by companies and organizations for environmental conservation I. . Private costs. The costs do not include costs borne for health damage or environmental pollution suffered by third parties or society as a whole resulting from the business activities of companies and other organizations I. E. Social costs. It means the burden placed upon society as a result of the environmental impact Of a specific company or other organizations, or Of an unspecified entity. Social cost is also referred to as external cost or external discover/ such as damage suffered by a third party or damage caused to forests or agriculture due to environmental impact resulting from the cuisines activities of a company or other organization will not result in a direct economic burden for that company provided that there is no proof of causal relationship but the society as a whole may be considered to have sustained a loss Medley (1997). We will write a custom essay sample on A Survey of the Environmental Conservation Costs specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on A Survey of the Environmental Conservation Costs specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on A Survey of the Environmental Conservation Costs specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Environmental conservation cost can be categorized into one, business area costs which are costs for activities to reduce environmental impact which occur within the business area due to key business operations. The business area is the region where the organization can directly manage environmental impacts. Business area cost s associated with environmental conservation is divided into pollution prevention cost, global environmental cost and resource recycling cost. Secondly, administration cost which is the cost for management activities conducted by companies and other organizations for environmental conservation activities. The cost includes the cost for efforts that directly contribute to reducing the environmental impact generated through business activities, and the cost for efforts for communication a Corresponding author. Kali Samuel, Tell. : +020 086 808. 89 Kali Mutual International Journal of Finance Banking Studies Volvo 2, No , 2013 SIGNS 2147-4486 with society by companies and other organizations, like the cost for environmental training for employees, cost for environmental improvement activities such as nature conservation, greening, and beautification. Thirdly, environmental remediation costs. These are costs allocated for recovery Of the environmental degradation due to business activities like the cost to restore natural environment back to its original state, provision or insurance fees to cover degradation to the environment. Fourth, social activity cost which is a cost related to environmental conservation conducted for the good f the broad range of society Gulch (2000). This is considered a cost for environmental conservation efforts consisting of social activities with no direct relationship to the business activities of the company or other organizations like cost for environmental activities like planting of greenery, beautification and landscape preservation. Fifth is the RD cost which constitutes spending for research and development activities allocated to environmental conservation. Lastly are the upstream/ downstream costs. Upstream cost is a cost for efforts to reduce the environmental impact that is reared prior to the input of goods and services into business areas, as well as the cost related to such efforts I. E. Provision of materials for goods and services. Downstream cost is a cost for efforts to reduce the environmental impact that is created after goods and services have been output from business areas, as well as the cost related to such efforts I. E. Use and consumption of goods and services Medley (1997). The study seeks to determine environmental costs by local authorities in Kenya. The study acts as an exploratory on environmental accounting forming a basis for further search and illustrate important findings for the groups including the local authorities in Kenya and the stakeholders of local authorities like consumers of their services, business partners, investors, employees of particular local authorities and the residents. The local authorities can be able to establish the benefits they get from environment conservation as well as the costs of undertaking environmental activities, utter researchers, local government of Kenya as well as other scholars. . Literature Review The section presents both theoretical (untested) as well as empirical (tested) literature relevant to he subject of study. Accounting for environmental costs and performance can support a companys / organizations development and operation of an overall environmental management system. Understanding the environmental costs and performance of processes and products can promote more accurate costing and pricing of products and can aid organizations in the design of more environmentally preferable processes, products and services for the future. Better management of environmental costs can result in improved environmental performance and significant benefits to human health as well as business success. The disclosure of environmental accounting regarding environmental conservation activities of companies and other organizations, including public interest organizations and local public entities, provides a means for stakeholders to understand, evaluate, and give their support to such efforts. Environmental accounting continues to take root as part of the social system. Taking into account, developments in environmental accounting at companies and other organizations, it has the objective of supporting the introduction and implementation of environmental accounting at companies and other organizations. Environmental accounting is also intended to insure that the information disclosed takes into consideration the needs of the various stakeholders. Another objective is to improve the effectiveness of environmental accounting methodology, so that by employing given guidelines in organizing environmental accounting data, companies and other organizations can monitor their data not only for publication, but also further their objective of internal environmental management (Bailey, 1991). The quantitative management of environmental conservation activities is an effective way of achieving and maintaining sound business management. In other words, in carrying out environmental conservation activities, a company or Other organizations can accurately identify and measure investments and costs related to environmental conservation activities, and can prepare and analyze this data. By having better insight into the potential benefits of these investments and costs, the company can not only improve the efficiency of its activities, but also utilize environmental accounting as a discipline which plays a very important role in supporting rational decision-making. In addition, companies and other organizations are required to have accountability to takeovers, such as consumers, business partners, investors, employees, local residents, and administration, when utilizing environmental resources, I. E. Public goods, for their business activities. Disclosure of environmental accounting information is a key process in performing accountability. Consequently, environmental accounting helps companies and other organizations boost their public trust and confidence and are associated with receiving a fair assessment (Lehman, 2000). The functions of environmental accounting are divided into internal and external functions. As one step of an organizations environmental information system, internal function makes it possible to manage environmental conservation cost and analyze the cost of environmental conservation activities versus the benefit obtained, and promotes effective and 90 Kali Mutual [International Journal of Finance Banking Studies Volvo 2, No 3, 2013 SINS: 2147-4486 efficient environmental conservation activities through suitable decision- making. It is desirable for environmental accounting to function as a business management tool for use by managers and related business units. On the other hand, by disclosing the quantitatively measured results of its environmental conservation activities, external functions allow an organization to influence the decision-making of stakeholders, such as consumers, business partners, investors, local residents, and administration. It is hoped that the publication of environmental accounting results will function both as a means for organizations to fulfill their responsibility for accountability to stakeholders and, simultaneously, as a means for appropriate evaluation of environmental conservation activities (Lehman, 2000). Local authorities in Kenya are the bodies controlling local governance in Kenya. Local Authorities in Kenya are governed by the local government Act cap 265 laws of Kenya. Kenya has 1 75 local authorities which are categorized into city councils, town councils, municipal councils and county councils. The Act spells out wide ranging powers and functions for local authorities, where most of these functions undertaken by the local authorities relate to provision of public services, promotion of good governance and simulation of good economic growth. The functions and responsibilities cover basic services such as markets, garbage collection, street lighting maintenance, velveteen planning, roads, sewerage, community welfare, slaughterhouses and burial of destitute people. There are also provisions of health to the community through health centers as well as dispensaries. Besides health facilities the council provides housing, schools and recreational facilities and maintenance of parks (Local government Act caps 265 laws of Kenya). Local authorities get their funding from the local authorities transfer fund (LATA) which is a block grant that transfers 5% of the national income to the local authorities. It distribution is SSH 1. 5 million to ACH of the 175 local authorities in Kenya (per annum). This is 60% in proportion to the total population of each local authority, 40% in proportion to the urban population of each local authority. The second source of funds is road maintenance levy fund (ARMFUL) which is collected from fuel levy on petroleum products and transit toll collections. The third source of funds is the contribution in lieu of rates (COLOR) which a local tax levied on property like land by the local authority as authorized by the central government . ML Circular (2009). Machined (2009) in his study on local government processes ND the environment in Africa stated that by and large, the conventional planning approaches have either ignored or underestimated the growing environmental concerns. The search for planning responses to the devastating environmental concerns has culminated in the assembly of an environmental tool box containing an assortment of instruments notably, pop Elution control and licensing, Environmental Impact Assessments (Eels), natural resource management plans and environmental auditing. Most of these instruments are quasi-planning in nature normally deployed to complement the conventional land-use planning tools but largely outside the rotational planning practice. This points out that, in the mainstream planning activities, the emerging environmental management specializations have increasingly drifted apart theoretically, legally, administratively and in their specific responses to environmental problems. The irony of this compartmentalizing is that urban planning largely grew out of the pragmatic concerns for the health of citizens and their social well-being in the wake of the industrialization cities of the nineteenth century. The growing magnitude of the negative environmental concerns impacting sustainable urban development must be redressed by personalizing the symbiotic relationships between urban development and environmental management through the application of the relevant planning instruments. In the study by Kappa (2005) on Lesotho local government system, he stated that there was need for control of natural resources like sand and stones as well as environmental protection like pollution land/site allocation, water supply and market provision. Indention (2005) in the review of local government financing in Ireland, stated that environmental protection expenditure was 695. 2 million which was 19. % Of the total expenditure for 2004 and that water supply and sewerage consumed 450. 6 million which was 12. % of the total expenditure giving evidence that governments are responding to environmental challenges. Local studies on environment accounting have been done. UNDO (2000) on its study on millennium development goals in Kenya stated that the current needs assessment recommended that it would take SSH to develop and implement a strategy for integrating principles and practices of environmental accounting within and /or alongside the system of national accounting (SAN) even if on a pilot basis. Ministry of youth affairs (2010) on environmental and social management framework (SAME) stated that one of the key environmental and social issues in Kenya is health and environment and further explains that most of the urban areas in Kenya are faced by domestic waste and sewage management problems with only 32 out of the 1 75 local authorities having any form of sewage collection and disposal infrastructure. Enema (2005) in its strategic plan for 2005-2010 stated that there was lack of sewerage system and facilities for 143 out of 175 local authorities which led to increased cases of environmental health robbers due to 91 pollution of the ecosystem by heavy metals and chemicals such as nitrates. Wean and Mutual (2007) in their study on e-governance in local authorities in Kenya stated that the LAYOFFS is limited to financial management and has only three main components, revenues, budgeting and financial management and expenditure, a study that fails to mention environmental accounting issues. According to Kibitz (2004), Environmental costs are obscured in conventional accounts and yet they are real costs that should be accommodated by all firms and industries. Management of the environmental costs will result in improved environment, production and generally wealth of the urban population in the study area. This study would also argue for a clearer policy of the management of extractive industries and any other industry that largely tends to exploit natural resources. This will also contribute to the sustainability of the growth and development of not only the urban regions but also the rural. Being a pioneering study on one of the industries in an urban centre, other studies covering the various industries and regions will be encouraged. It is the ultimate purpose of this duty to have other studies expanded to include all firms and sectors in the economy. To arrive at aggregates for the whole economy it is important to begin with the microeconomic production units. In his studies Hosannas (1996) stated that in the coming decades, the continued urban population growth and especially the continued growth of the urban poor was expected to immensely challenge global sustainability. As at 2001, there were 43 cities in Africa with populations of more than one million and it is expected to increase to almost 70 by 201 5 (UNPIN, 2001 Nassau would be among these ties. More problems of overcrowding, informal settlements, inadequate housing, poor infrastructure etc. Are bound to increase. Infrastructural development has been slow in keeping pace with burgeoning needs of the urban population. Since most urban environmental problems result from poor management, poor planning and absence of coherent urban policies (Hosannas, 1996); it is important that these dimensions be addressed in all sectors of the urban domain. Another study by Hosannas (2003) stated that the conventional national accounting systems, excludes: domestic production; reduces directly extracted from communal resources for household consumption and not traded in the market, and; benefits from ecological services, cultural, aesthetic, etc. Though GAP included income from extracted resources corresponding value of these assets lost to the economy was omitted. Depletion of natural and human capital was excluded from total national wealth of a nation and hence the measures of economic performance were wrong and misleading. Daly (1996) explained clearly that sustainable development sought to meet the needs of the present without compromising the needs of future generations. In other words, the present generation must leave the air, water and natural resources as pure and unpolluted as when it found it. Strong sustainability clarifies that in the case of renewable resources annual off-take must be kept equal to the annual growth increment while in the case of nonrenewable depletion should be at a rate equal to the development of renewal substitutes. That meant that stock of natural capital should not be reduced below a level that generated sustained yield unless good substitutes were then available. Hosannas (2003) stated that sustainable development therefore, had to be financed in such a manner as to compensate for future depletion of exhaustible resources. He gave the example where policies had ensured sustainability from mining in South Africa, where the capital component (C) was fully reinvested in alternative forms of capital Hosannas (2002). According to Disgusts and Male, the correct index of checking if development is sustainable is wealth. When accounting prices that reflect trade-offs among present and future well- beings and among contemporaries are used to determine well-being, wealth becomes a good index for showing whether development is sustainable or not. Poverty causes a society to elk out living through adverse exploitation of resources and this is the state of the populations in the Less Developed Countries (Olds) (Disgusts Male, 1995). Accounting for externalities has been adopted in the microeconomic level within the firm in hydroelectricity (EPA 1996), health sector (EPA 2000), chemical and oil companies (EPA AAA) and electroplating operations (ERA, 1 Bibb) among others. The studies sampled, applied various environmental accounting techniques to evaluate environmental costs of economic activities in an industry. The results showed existence of positive environmental costs in all cases with an implication that most economics activities have environmental costs which are yet to be accounted for. Enema (2005), in its report stated that there were challenges that led to unsuitable management practices of ecosystems and their inherent biodiversity. Increased slum settlement in urban areas due to rapid rural-urban migration resulting in environmental problems of overcrowding, poor garbage disposal and environmental diseases like cholera, dysentery and typhoid. Kisser (1999) in his studies on local government planning and management stated that there were increased environmental pollution and degradations resulting from uncontrolled industrial smoke-emissions, discharge of untreated industrial effluent into rivers, dumping of toxic waste and deforestation of peer-urban woodlands. 92 In the annual report by the ministry of petroleum, the Egyptian general petroleum corporation(2000) stated that natural resource damages is a new category of environmental liability which had been established in the United States according to a number of regulatory such as the clean water Act and the oil pollution Act. Such resources include flora, fauna, land, air, and water sources. The liability can arise from accidental release as well as lawful release to air, water, and soil. As a result there was a wide range of environmental expenditures such as abatement costs, elimination costs and handling of waste costs just to mention but a few, as well as environmental capital expenditures as a result of buying a new and/ or new cleaner technology. Goals such as environmental costs optimization, better environmental performance, identifying the true (full) costs and identifying the social costs all require knowing the different current and potential costs. However the study further stated that knowing the environmental costs depended upon the organizational purpose for using such data like cost allocation, capital budgeting, product design and all that managerial decisions . He report ends by stating that the domain and scope of applying the costs if sometimes to be vague whether the costs are environmental or not. SETAE (1993) on its report on a multi-disciplinary approach to solving problems of the impact of chemicals and technology in the environment stated that some companies were paying a significant portion of their total environmental costs o clean up pollution caused decades before like remediation costs related to superfine only being incurred by then but pertained Of decades before that time. Due to the fact that the corporate environmental expenditures being often substantial, including them in the product costs affected the profitability of the products, facilities and divisions. Many companies according to the report include current operating costs pertaining to past environmental liabilities in their current product costs with the justification ,other expenses that created future benefits were charged to product costs or corporate overhead, including product development,research and development, and advertising expenses. Thus, current products benefited from those prior expenditures and the product costs must bear the costs related to prior production, just as it reaps the benefits. Therefore, from the above studies it is apparent that organizations are involved in environmental conservation costs and local authorities in Kenya are such kind of organizations that have both direct and indirect interactions with the immediate environment, thus, local authorities must incur environmental conservation costs. The studies mint out that there is need to find out the various environmental conservation costs local authorities in Kenya go through. 2. 1 Accounting Theory The accounting theory has evolved through a long passage of time during which substantial changes in human behavior and market structures have taken place. The theory outlines how accountants have identified certain broad assumptions on which financial results of a business are prepared . These assumptions are called accounting concepts which define the rules under which financial statements of an entity should be prepared. The theory rings out boundary rules like entity, periodicity and going concern concepts to determine what should and should not be reported. Once the boundary is set, it should then determine how the accounting data should be recorded I. E. Money measurement, historical cost, realization accruals, matching, duality and materiality. The theory limits the room for individual maneuvers, a number of ethical rules like prudence, consistence and objectivity have evolved, which suggest that there is a moral dimension in financial reporting. . 1. 1 Green budgeting theory (in Environmental accounting in local overspent) It is by initiative of the local Agenda 21 (ALAI after the ROI summit (1992) and the Johannesburg summit (2002) that schemes of environmental accounting at sub-national levels of government started to be developed: a bottom-up approach. , source of a large diversity of initiatives, in contrast to the top-down approach followed by nationals statistics offices coordinated, in ad dition, by supranational organizations such as the United Nations and Rheostat. Amidst the consequent fragmentation of local experiences, the only exception is the Gobbet scheme, promoted by the International Council for Environmental Initiative (ICICLE), which has been implemented in more or less the same form by a few local governments in several countries. Its basic idea is to implement a budgeting system for natural resources that conforms to the community financial budgeting: the current institutions and procedures must provide the model for the budgeting of natural resources. It is based on environmental indicators and as such it does not aim to provide a monetary evaluation of the environment, or to maintain long term, detailed and systematic accounts to be used in logic design and programming. Rather, its purpose is to help monitoring the effectiveness of local governments in achieving the set targets in matter of environmental policy, and communicating objectives, achievements or failures between policy makers and citizens. In principle, the objective could be more ambitious: inserting environmental issues on the political agenda not in an ad hoc manner but rather as systematic reporting to the 93 city/local council. The environmental master budget should confront the highest council decision-making committee with environmental and sustainable development issues. Local authorities should be able to predict, plan, control, monitor and report the consumption Of natural resources, as part of their environmental management activities as called by the Labor Charter (1994), the Lisbon Action Plan (1996) and the Hanover Conference (2000). However, for these reasons, the potential of environmental accounting as an aid to economic programming and decision making, in general and at the local level in particular, is still largely neutralized. One of the features of environmental budgeting, as has been implemented, is legibility in the choice of indicators a choice that reflects, case by case, the interests and criticalness of specific local jurisdictions.
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