Analysis of Southern Gothic Literature Essay examples

Analysis of Southern Gothic Literature Southern Gothic literature, which is a sub-genre of the Gothic writing style, is unique to the American South. Southern Gothic literature has many of the same aspects as Gothic literature; it focuses on topics such as death, madness, and the super natural as well has having many mystical, bizarre, violent, and grotesque aspects. These tools are used to explore social issues and reveal the cultural character of the American South (Wikipedia). The authors of Southern Gothic writing use damaged characters to enhance their stories, and to show deeper highlights of unpleasant southern characteristics. These characters are usually set apart from their societies due to their mental, physical, and or†¦show more content†¦They believed that the Griersons held themselves a little too high for what they really were (Perrines 284). No man was good enough for her by her father and by the time she was thirty she was still unwed. After her father died , the people finally had a reason to fell bad for her. She was alone in the world with only her house left; this left her humanized. The day after her fathers death, the women of the town went to give their condolences to Miss. Emily. To their surprise, Miss. Emily was dressed as usual and had no trace of grief on her face (Perrines 285). Emily told the women that her father was not dead. Finally after three days of trying to hold on to her father, she broke down, and they buried her father quickly (Perrines 285). The towns people tired to justify Miss. Emilys actions, by saying that she had nothing left, and was clinging to the one thing that had robbed her for so long they convinced themselves that she was not crazy. The summer after her father died, the town hired contractors to pave the sidewalks. The foreman, Homer Barron, and Miss. Emily became quite fond of one another. On Sunday afternoons they could bee seen driving in his buggy together. Soon the people began to whisper ab out Emily and Homer. Emily held her head high; she would not be seen as anything other than respectful. The towns people believed that Miss. Emily should have kinfolk come to stay with her for a while. While Emilys two cousins were visitingShow MoreRelatedSouthern Gothic Writing Style1497 Words   |  6 PagesMyszkowski English 1102 3 December 2017 Southern Gothic Literature: A Comprehensive Analysis Southern Gothic literature is a writing style that emphasizes the use of macabre and irony to expose social problems in the south. The Southern Gothic writing style aims to expose the ignorance and moral blindness of the American South (Bjerre). Southern Gothic literature uses the writing style to enhance the message of the author. In other words, the author uses Southern Gothic elements to place emphasis on theirRead MoreA Rose for Emily by William Faulkner Essay1064 Words   |  5 Pages(Faulkner 119). The voyeurism that is evident throughout the story, following the life of the main character through the perspective of her watchful community, is introduced by the very first line. In Donaldson’s essay, she explains that many classic southern gothic tales â€Å"bring attention to the spectacle of a woman† (Donaldson 2), which is precisely what any reader of â€Å"A Rose for Emily† will find. Emily Grierson is a spectacle as well as a burden to her community. S he is judged based upon her appearanceRead MoreMary Shelley and Flannery OConnor: Gothic Isolationists1724 Words   |  7 Pages Gothic fiction is a genre of literature that combines fiction, horror and Romanticism with a particular focus on the mysterious and supernatural aspects. Gothic fiction originated in England during the latter half of the 18th century. This distinctive genre of literature soon developed into a 19th century phenomenon. The success of this dominant genre in England is frequently attributed to Mary Shelley. Despite its success during this time period, gothic fiction ceased to be a dominant genre byRead MoreA Rose For Emily And Gothic Literature1212 Words   |  5 PagesHave you ever read a story filled with horror, death, and a little romance? In literature, stories with these characteristics are classified as gothic literature. For example A Rose For Emily by Emily Faulkner is Southern gothic literature as the setting is specific to the south while The Cast of Amontillado by Edgar Allen Poe is gothic literature. In A Rose for Emily, Emily and the community are stuck in the old ways of the South as they attempt to avoid the inevitable changes happening aroundRead MoreWilliam Faulkner s A Rose For Emily And Shirley Jackson s `` The Lottery ``1061 Words   |  5 Pagesreader into their story. There is a history behind each story and each with their own family backgrounds. Tradition has a major role in each as well. Faulkner uses a style of southern gothic and Jackson uses a style of northern gothic. Jackson is straight to the point and Faulkner goes around saying things in a nice southern way. The authors use a sense cold-blooded natural at the end of the stories with both ending in death. The first time one reads the story they never see the end coming and theyRead MoreThe Heart Is a Lonely Hunter Literary Analysis1787 Words   |  5 PagesAn Analysis of The Heart Is a Lonely Hunter The Heart Is a Lonely Hunter, by Carson McCullers, is written in third person point of view. However, the perspective switches between five characters. This novel is classified as a Southern Gothic novel. It explores isolation, religion, and race and racism. Throughout the novel, we see the characters’ isolation from society and the affects of isolation on these characters. The theme of religion is also portrayed, mainly in the character of John SingerRead MoreA Good Man Is Hard to Find OConner Essay example1745 Words   |  7 PagesOConners Analysis: A Good Man is Hard To Find A Displaced Person Through her assortment of unpalatable characters and violent actions, OConnor tries to show grace at work in the world. According to her beliefs Christ, the Incarnate Son of God, has shown that God so loved the world that He became man Himself. Yet this God is not accepted by men, so they have to be shocked into a recognition of their need for Him and the salvation He offers. (MAYER, 1976) In this analysis I will explainRead MoreThe Great Gatsby As A Vampire Analysis919 Words   |  4 Pagesthem more dangerous? Due to popular Gothic literature, vampires are commonly romanticized to be pale bloodsuckers that hide in the dark, waiting for their next meal. This version of a vampire makes them easy to spot in literature, but is also very limiting in that it only lends itself to that specific genre. However, a different version, laid out by Thomas Foster, shows how anyone, whether they be fictional or nonfictional, can be considered a vampire through analysis of certain character traits. OneRead MoreA Rose For Emily And A Good Man Is Hard1756 Words   |à ‚  8 PagesLucas Gray English Literature 7/8/2015 Daniel Hitt Analysis Paper 1 â€Å"A Rose for Emily† and â€Å"A Good Man is Hard to Find† The writing style of southern gothic uses many different techniques such as macabre, ironic events that look at the values of the south. Two writers that are famous for the southern gothic style are William Faulkner and Flannery O’ Conner. Faulkner’s short story â€Å"A Rose for Emily,† depicts a well-rounded woman who is discovered to have a rotting corpse of her husband in herRead MoreThe Life of Edgar Allan Poe1119 Words   |  5 Pagesbelieve his works to be masterpieces. However, one thing that is not up for debate is the fact that Edgar Allan Poe is a literary genius. Edgar Allan Poe, the creator of the ratiocinative story and the amateur sleuth and leading contributor to the gothic genre, is the greatest author of the mid-nineteenth century. According to the author of The Critical Survey of Mystery Detective Fiction, Revised Edition, Charles E. May, Edgar Allan Poe was born in Boston, Massachusetts on January 19, 1809. Poes

The Negative Effects of Smoking Essay example - 2027 Words

1.0 Introduction Smoking is considered a true addiction and is widespread throughout the world between the percentage of smokers at 47% of men and 12% of women who smoke, this causes cardiovascular diseases and deaths are caused by lung cancer and pharynx. Countries with low levels of socio-economic development ranked first in the ranks of the largest number of smokers with more than 15 years. The country sits at 46%, with a prevalence of 35% in people over the age of 15 years. This habit is socially acceptable in society adults of both sexes and it has influence on the youth of the reasons is likely to improve their social status and other reasons. Adults and young people to start smoking while in primary school, but in recent young†¦show more content†¦Teenagers are easily influenced by their peers, social normalcy and tobacco ads. at a young age they have begun to smoke is not surprising that when they reach adolescence are likely to be regular smokers later in life. Usually the experience of smoking a simple (1 or 2 puffs), teens will become regular smokers. More than a third of those who smoke before the age of 18 , trying the new smoking every day and about two-thirds of them will become regular smokers . In a report published by Warren on the results of Global Youth Tobacco Survey ( GYTS ) in 43 countries ( 1999-2001 ) of adolescents aged 13-15 years , the prevalence of smokers and current use have been reported for 33% and 14 % , respectively . Rachiotis and his colleagues in their study found that smoking among students was associated with male gender, smoking parents and spending money more than 16 Euro. He showed that men and high school students have a higher likelihood susceptible to smoking compared to others and a higher likelihood of becoming a smoker. Disclosure of parents, teachers, and peer smoking, cigarette promotion would facilitate their exposure to cigarettes. Various factors may play a role in the onset of smoking among gender, exposure to parental and peer smoking, low-grade, pocket money and school types, mature flavor, seeking attention and coolness has been named by several studies .These factorsShow MoreRelatedNegative Effects Of Smoking1719 Words   |  7 PagesIntroduction Smoking causes 1,300 deaths daily in the U.S., and an estimated 5.6 million pre-mature deaths is expected among American youths18 years and younger due to a smoking-related illness if smoking continues at the current rate (CDC, 2017). According to the Center for Disease Control (CDC), there are currently 40 million adult smokers in the U.S. (CDC, 2017), and 763,960 of these residents are from Massachusetts (DPH, 2014). Smoking can cause various kinds of cancer such as those of the cervixRead MoreThe Negative Effects Of Smoking1492 Words   |  6 PagesSmoking not only hurts its users, but it hurts whole communities and the economy. Researchers believe that smoking began around 1 BCE, with recreational use becoming a common thing as soon as European settlers reached the Americas in the 15th century (Borio). Throughout the past centuries, tobacco has been used in many different ways. As more methods of utilizing tobacco have become possibilities, their negative effects on their users and other people have increased. In order to make the tobaccoRead MoreThe Negative Effects of Smoking892 Words   |  4 Pagesfifty one people die due to smoking which is about one person every minute. Even though smoking is bad it helps the government and the people. Smoking doesn’t kill a person it does more than that. It changes your appearance, health, and affects the people around you. Many people shoul d understand that smoking is not good for their health. One should consider the consequences of smoking. Every time a person smokes they are just pulling the trigger to kill themselves. Smoking cigarettes is very injuriousRead MoreThe Negative Effects of Smoking1195 Words   |  5 Pages â€Å"Cigarettes destroy life. Toxic to the body. We are young generation. Confident for non-smokers.† This is motto of the Army Reserve Command to cultivate reserve officer training corps student and other youth to realize the harm of smoking. What is cigarette? cigarette under the Tobacco Act BE 2509 means that the tobacco or flavored tobacco, whether the drug or drugs to dry the compressed mixed or not. Which the cigarettes made with paper or object made instead of paper or dryRead MoreThe Negative Effects of Smoking1151 Words   |  5 PagesOne of the hardest things in life is saying goodbye to the ones you love for the very last time. Smoking is a life-threatening addiction that has brought this tragedy to millions of families at an accelerated pace and not all have been those who do smoke. No one wants to have to deal with tragedy, but nowadays there may be no way to avoid it. Unless, that is, our government intervenes, and puts something into place to end the threat of Secondhand Smoke exposure. I believe the one thing that can beRead MoreThe Negative Effects of Smoking Cigarettes Essay1525 Words   |  7 PagesSmoking cigarettes can be very harmful to your life with so many health issues, such as heart disease, cancer and emphysema. Some people think it’s not a huge issue smoking cigarettes but it’s a great way to lose ten years of your life. You lose lots of money, a lifetime of health issues, and cause you to have yellowing of the teeth and bad breath .There is way too many health risks involved to start using this drug. Say no to cigarettes you will be healthier in the end then to continue on this wrongfulRead MoreThe Negative Effects Of Smoking In Public Places1157 Words   |  5 Pages Smoking should be banned in public places The government of the United States, should ban smoking in all public places because of the adverse effects of passive smoking on smokers, non-smokers and the environment. In the recent years, the population of people who smoke in the US has significantly increased. People still choose to smoke even when they have adequate knowledge of how unhealthy smoking can be. Smoking is a personal choice for any individual. Moreover, it is a highly addictive habitRead MoreNegative Effects of Smoking on Human Health and the Economy1475 Words   |  6 Pages Moreover, smoking particularly adversely affects womens reproductive health, and smoke exposure on children has had detrimental and some sometimes fatal effects on children. Many studies have examined and outlined the adverse effects of maternal smoking on both the mother as well as on the baby and/or infant ( Hofhuis, de Jongste, Merkus, 2003 Woolbright 1994). Many states such as Alabama required documentation on birth certificates of tobacco use of mothers (Woolbright, 1994). Despite theRead MoreThe Negative Effects of Smoking Tobacco Essay examples1063 Words   |  5 PagesThe Negative Effects of Smoking Tobacco One may think they have benefits from smoking because they fit in the crowd. Of course, thats not true. Someone may tell you that if you smoke youll be cool and everyone will like you. Then the crowd that smokes will like you but others may not. Your family may think you are uncool since you smoke. Other friends that you had may start not liking you since they wont want to be around you when you smoke. You might start to rather smoke then beRead MoreReason Why Teenagers Age 13- 18 Years Old from Different Colleges and Universities Engage in Cigarette Smoking Despite Its Negative Effects2166 Words   |  9 PagesEngage Themselves to Smoking A thesis submitted to the Faculty of St. Paul College, Pasig In Partial Fulfillment of the Requirements in Research Nicole Therese Ang-Angco Caryl Marie Balagot Cara Dominique Beltran Sheena Sharmaine Estayo Julianne Rose Santarina March 2009 THE PROBLEM AND ITS SETTING A. Research Problem: Reason why teenagers age 13- 18 years old from different colleges and universities engage in cigarette smoking despite its negative effects B. Objectives:

Does Ma Relevant Free Essays

Has The Management Accounting Information in Malaysia Losing Its Relevancy? Rosniza Binti Ramli Universiti Teknologi Mara, Malaysia. Abstract Malaysia is one of the developing countries that affected by the globalization process and emerging economic environment throughout the world. To be sustain in future, Malaysia organization especially should cope and response effectively with the changes in economic sector. We will write a custom essay sample on Does Ma Relevant or any similar topic only for you Order Now But, has the management accounting information can help the manager in making good decision for their organization? Does management accounting in Malaysia also evolve or changes due to an emerging economic environment? Research papers on Relevance Lost: The rise and Falls of Management Accounting and Evolution of Management Accounting (IFAC, 1998) will be discussed further in this research in order to have better understanding about changes and evolution of management accounting in Malaysia. This research done by reviewing the prior research, articles, thesis and journals. The changes and evolution has been found based on the reviewed of prior research. Introduction Research papers on Relevance Lost by Johnson and Kaplan found and gave us the picture of the rise and fall of management accounting throughout the centuries. The authors explored about nineteenth-century cost management system, efficiency, profit and scientific management on 1880 to 1910 until management lost its relevance on 1980s. Furthermore they analysed and explored the new global competition and new systems for process control and product costing and also performance measurement system for the future. In nineteeth- century, companies having a transformation process from two or more process into a single economic activity. In all cases, the information focus on how to improve the process of managing the resources effectively and also do determine the sources of companies profit. In late nineteenth-century, conversion cost system was emerged to systematic management where focused on determination of correct information about efficiency of workers in mass-produced complex machine –made. Taylor and Emerson devised new accounting procedures to assess the efficiency of the task and processes in complex machine-making firms. Futhermore, Church’s devices to use product costing in order to determine how much profit of individual product contribute to the firm’s overall profitability. But, G. P Norton rely on th standard cost information and comparing an integrated multiprocesstextile company’s performance with profit earned internally. After 1900, the integrated firms developed system to track the performance of the company and use one common denominator, return on investment that give attention to the amount of capital invested in the enterprise. Furthermore, after 1900, based on discussion on cost accounting’s lost relevance for cost management, the managers not compile accurate product costs data and affect their judgement on the costs and benefits of such information not lost sense of the relevant information to management decision. The inventory costs information did not reflect the accurate guide to determine the product cost and in complex real-word setting, it also not relevant for actual management decisions. When multidivisional organization first appear around 1920, they used ROI (return on investment) targets to assess the performance of managers. On 1980s, the author claimed that contemporary management accounting systems were became obsolete and affected the large organization. The information provided were not help in reflected the effective and efficiency of internal process. Besides that, the organization were became vulnerable to competiton and more focused organization. In the nest chapter, authors discussed the new global competiton of the 1980s. The revolution of economic condition were contributed by the Japanese manufacturing where develop the innovative practice in management accounting such as total quality management, just-in –time inventory system and computer integrated manufacturing system. Most of the firm more focused not on the reducing cost of product but on the different strategies to attract customer with special product and services. In other word, competitive advantage that made organization more competitive than their rivals. They were more interested to create the value of the firms and how to create long term economic wealth. Since the early twentieth century, technology has taken part and eliminated all manual operation and replaced with digital technology. Products can be processed using machine for controlled manufacturing operations company. Furthermore, the new challenges to the firm is to develop the new approach, tools and technique to design the effective cost accounting, management control and performance measurement system. Other than that, the authors also discussed on process control and product costing systems. The objectives requires separate system for financial reporting, process control and product costing because each systems have different time frame for the activities, where process costing reported hourly, daily, weekly. Financial reporting system reported annually and quartelly and product cost information requires a longer time horizon. They also differ in terms of traceability and allocation, behaviour, set of relevant costs and audiences. In the last chapter, authors argued that existing sytems are not posible to measure the performance of the firms. The short-term financial performance measurement has been undermined by changes in technology and innovation in the firms production operations. The measurement should be reflects the greater complexity of product and process in the firm and consisten with the firms goal and objectives. Firm should also need to determined the inadequacy of any single financial measure in order to summarie the economic performance of the firm during short periods. Research paper of Evolution of Management Accounting (IFAC, 1998) were discussed the evolution of management accounting by Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC). They claimed that management accounting has developed through four evolutionary stages under Western approach. First stage, prior to 1950 focus was on cost determination and financial control and the main source of data was from financial statement. On that time, ratio and financial statement analysis were very popular. The second stage, years of 1965, focus changed to the provision of information for management decision-making, planning and control such as decision analysis and responsibility accounting. The techniques that support the decision analysis were Cost-volume –profit, and marginal costing. By the year 1985 in the stage three, attention was focused on the reduction or managed the waste in business resources, through the elimination of non-value added activities, use of mathematical formula such as Economic Order Quantity (EOQ), inventory evaluation such as FIFO, LIFO and multiple regressions. The fourth stage by 1995, focused had shifted to the generation or creation of value through the effective use of resources, through the use of technologies which examine the drivers of customer value, shareholder value and organizational innovation. The advanced management accounting methods that were popular such as Just-in-Time (JIT), Balanced Score Card, and Strategic management. IFAC (1998) had identified most of the developed countries had shifted to this stage between the years of 1985 to 1995. Japanese or Eastern perspective on the evolution of management accounting also consists of four stages, namely Drifting, Traditional, Quantitative and Integrative Management Accounting. The drifting management accounting such as ratio analysis, traditional such as budgetary control and standard costing, while quantitative such as mathematical formula and equation and integrative such as JIT, Target Costing and Kaizen. Literature review Based on the review of the prior study, there are some purposes to be review. First, the problems with modern US cost accounting and management control system and challenges and recommendation to overcome it. Second, changes in management accounting practices in Malaysia. Third, the rise and fall of activity based costing. Forth, the management accounting practice in selected Asian country. Fifth, the current state of mangement accounting practice in selected Malaysian companies. Problems, challenges and recommendation of modern US cost accounting and management control system The problems arose in the cost accounting and management accounting were, the business ran by the manager based on the financial performance or in numbers. Johnson and Kaplan addressed that the process of cost and management accouting have developed to the stage where senior executives believe they can run their firms by the numbers (p 15). They were recommended that the firm should relates the human performance in organization both internally through management accounting and externally through financial accounting. They also suggested that Western approach to managing by the numbers, based in financial measure of control were became powerful of control in US and increasingly in UK business organization and remain acceptable in Japanese industry. Based on the prior research Mahmoud Ezzamel (1990), he and collegues criticts on the suggestion by Johnson and Kaplan and gave alternative ways of acounting for the problem with cost accounting. They do not agree with the precise history that Johnson and Kaplan told, with the understanding of accounting and its power to which their history leads them. They told a history that basically good but went increasingly wrong. Mahmoud Ezzamel also argued that cost management based upon accounting has problem and bound to be problematic and that this is what the history of 19th century accounting such as how to find true cost shows. From the historical development of cost management and cost accounting, Johnson and Kaplan derive a diagnosis of the causes of a modern ‘disease’. Changes in management accounting practices in Malaysia Malaysia has moved towards global competitivenesss, this changes makes manufacturing companies in Malaysia need to ensure their business operation and management cope with the current changes. ( Tuan Zainun, 2011). This prior study carried out to investigate how changes in Management accounting practice took place in Malaysia companies. Following Johnson and Kaplan (1987), MAP have been further developed for better decision making and management control. Globalization has brought the new and advanced technology and made a developing country open to greater competition (Kassim et al, 2003). This condition were affect the MAP in a business organization in order to fit the changes in the business operation. This study can be an evidence that the management accounting information change due to certain reason and made it relevance to be used by the companies. The rise and fall of activity based costing. Activity based costing tool can help the firm to determine the cost effectively based on the cost pool and cost driver. ABC is still the most appropriate cost system in management accounting. Many advantages of using ABC system in the firm such as ABC data is more accurate and reliable than traditional costing. It also can be used for decision making and performance evaluation. Furthermore, Kaplan, Weiss and Desheh (1997) reported the successful implementation of ABC transfer prices at Pharmaceutical Industries, which diminished the endless disputes between the marketing and production departments. ABC also handles overhead costs and leads to a better understanding of the cost drivers that generate these cost. Besides that, ABC also suitable to implemented by the service organization sucha s government organization, insurance firms and banks. But, ABC also have the weaknesses such as ABC is based on subective arbitary cost allocations where ABC costing system more complicated and cannot predict profits and not adequate for decision making. ABC also ignores constraints and not take an account a bottleneck. The cost of the various products are irrelevant for product mix decision. ABC regards the relation between activities and resource consumption as linear, absolute and certain, where in reality the cost is discontinue. Even though most of firms tried ABC ultimately decided to abandon it, they did seem to regard it favorably, based on many case studies and articles (R. Cooper and R. S. Kaplan, 1991). ABC should emphasize the need to focus and cut down the cost of operational complexity. Management accounting practice in selected Asian country Prior study by Maliah Sulaiman observed the management accounting practices in Asian countries, Singapore, India, Malaysia and China. Authors claimed to be excellent in running the business and to be competitive in the global economic, firm should use the advance management techniques such as Just in Time, ABC, TQM and process re-engineering. Various authors have argued that traditional budgeting and cost volume profit analysis are no longer adequate to be used as planning andd control tools in the present manufacturing environment (Brownwich and Bhimani,1994). Many have predicted that traditional tools cannot cope with the changes of the shorter product life cycles, advanced manufacturing technologies and global competition. Its very important to determine the practices of management accounting in the real world because it can help the academician to have an accurate pictures for their teaching, if not, the accounting curriculum should be change to better reflect the needs of industry. Willett et al (1997) concern that studies on the management accounting practices in this region lag behind studies in financial accounting. Choi and Mueller, 1992 cited that accounting is a product of it environment, means accounting is shaped by the environment, so different countries have different practice on mangement accounting. The current state of mangement accounting practice in selected Malaysian companies Prior study, Ghosh and Chan (1997) indicated that management accounting practice in Singapore, many of the firms already used various of management accounting techniques but not more used new technique such as the ABC and TQM system. Most of the local company were not competitive and lag behind the multinational companies. The study also indicated that Singapore companies not improve their management tools since 1997. they also avoided of used the advanced toos because they claimed that the implementation of the dvanced tools required complex process and additional resources needed. Then, Adelegan (2001) were studied on companies in Nigeria, where most of the companies only focused on process of cost determination and financial control uing budgets and cost accounting technologies. They has fully in the second stage and on the move to the third stage of evolution. Nishimura (2002) that conducted resear ch on the Japanese affiliates in three Asian countries of Singapore, Malaysia and Thailand claimed that most of the companies in that countries had shifted from the traditional management accounting practices to the next stage of evolution. It was also found that some of the companies were move towards by using the advanced management accounting technique. There also research conducted in Malaysia that studied on the small and medium industry by Omar, Abdul Rahman and Zainal Abidin in year 2002. The research found that SMIs in the Klang Valley were still relying on the simple and not complicated management accounting practices such as budget and standard costing but they seemed to have acceptance of the advanced management accounting techniques and there was a positive trend towards the implementation of these new techniques in the future. Findings The result from the review of the articles, found that, Johnson and Kaplan rediscovery the management accounting system in the nineteenth century history is more about the practical business management not only the historical question. These major achievements were important to the international management accounting and culture. But, in the 1980s, the management accounting has been developed. Then due to modern process of production technologies and global competition, the information was become irrelevant. They claimed that the cost accounting is by-product of the financial accounting, so firms decided not to maintain Management accounting system separated from financial accounting system because of too expensive for them. Besides that, the irrelevance became worsen due to short-termism where the financial accounting only focuses on the short-term results, the control function, timing being too aggregated and unhelpful to organization. Then the academic accounting also failed to focus on the routine financial accounting consistently and the academic writing has lost touch with real world concerns. Furthermore, the major innovations in US firms lead to the failure of the MAS to provide managers with the information they need. The recommendations There are third recommendations by Johnson and Kaplan, first MAS should render more relevant time frames for the activities undertaken by the firm, where should have reporting cycle specific with the process control such as daily, weekly or hourly. In product costing, MAS should change the short –term decisions in management accounting texts into longer time horizon to have better strategic decisions. Second, the allocation of the cost between product and process control should be different to be focused on flexible budgets. Then the cost allocation for the product should be trace in order for the firms to develop strategic decisions on the product development and discontinuance. Third, the future performance measurement should be based on long term measures, not forgotten the non-financial indicators to highlight the firms performance in many areas such as marketing and manufacturing. The changes of Management accounting practices in Asian country Furthermore, from the reviewed of the articles and journals, found that the Management Accounting practices have a significant change in traditional and advanced MAP in Malaysia manufacturing companies from 2003 to 2007. The changes might be because of changes in the business environment and the competition and advanced technology used by the firms. This factor encourages the emergence of MAP in order to serves the organization with the accurate and reliable information to make a better decision in achieving the objectives of the organization. It also found that the manufacturing companies in Malaysia relied on the foreign multinational companies for export. This condition leads to sharing or transferring the advanced MAS to be adopted by Malaysian manufacturing companies. Besides that, the result showed that the increased in the use of MAP in manufacturing companies in parallel with the advanced technology used in the manufacturing. The changes also shows that the management accounting in Malaysia recently have through the process of evolution and keep changes to cope with the business environment challenges. In the other hand, management accounting practices in Asians countries such as Singapore, India, Malaysia, and China the evidence reviewed suggest that there were not used the contemporary management accounting tools as a whole. For example evidence in India, most of the company still uses traditional management accounting techniques (Joshi, 2001). They resistance to change to the new tools were because of the manager perception and culture that risk averse or not a risk taker. They also claimed that a lot of cost will incur in implementing the new tools in their organization. Same goes in Singapore where most of the companies used the traditional tools because they claimed that no reasons for them to change to the new tools. It also due to lack of expertise, knowledge and top management support to implement the new tools of management accounting. In Malaysia and China, most of the company there also still uses the traditional method and they claimed maybe they will change to new tools such as Balance score card and ABC in the next five years. Based on other articles, the current state of management accounting practice in Malaysia, there have seven techniques of management accounting that popular such as, budgets, income statement analysis, cash flow analysis, balance sheet and financial ratio analysis, cost and benefit analysis and finally the product costing. This is indicated that the stage one and stage two of management accounting still be practice by selected Malaysian companies. For the use of stage three and stage four among them are extremely low. But most of the selected companies in Malaysia have evolved into the third and fourth stage of management accounting evolution. (Rosmawati, 2004) In order to enhancing the management accounting practice in Malaysia, the professional body should have unit to implement and promotes the use of advance management accounting practices. Furthermore, academician and also practitioner, or business organization should work together and discuss further about the needs and roles of management accountant in order to develop new definition of the management accounting in the country. It’s important to build a communication between the academician and practitioner because practitioner should informed the changes of the practices uses in organization to academician, so it will help in constructing the better curriculum for students that can reflects the real world practices. Other than that, proper planning should be constructing to educate the practitioner and also public by conducting the seminar in management accounting, so they will alert and realize with the evolution and new techniques in management accounting. Next, academician especially should be encouraged to write the articles, journal and research that reflects the evolution of the current management accounting practices. Then, it should be publicize in the magazines in order to spread the new information regarding the new management accounting practices to the business organization or public. The rise and fall of Activity based costing Activity based costing now still being used in most of the companies in the world, even though the system have problem because many organizations regard their cost systems for financial reporting, decision-making decentralization, price justification, control and performance measurement. But, ABC requires more efforts and skills without better results, so, the alternative are to hold to the traditional cost system. Prior case study, Y. Eden (2002) said it was disappointment with traditional cost accounting and lack of appropriate alternatives that prompted the initial enthusiasm for ABC. Managers also felt that the traditional cost accounting is not relevance, so they should do something to overcome it. Even though most firms that tried ABC decided to neglect it, they did seem to regard it favorably. However, the benefits to the firms not from the cost allocation data but from the ABC pilots involved thorough analysis of processes and costs and drew attention to neglected aspects of organizational activities. ABC systems just need to focus and to cut down the cost of operational complexity. But when manager realized these lessons, the complex data not make the improvements, so they used non-financial measurements. Conclusion From the reviewed, the management accounting practices and information in Malaysia will lost it relevancy if process of evolution did not take into action. Due to rapid changing in the global business environment, management accounting information should not lag behind it in order to stand in line with the advanced technology changes. With that, Malaysia should start to implement the advanced management accounting techniques in managing and control the business activities. It’s important to help them use the resources effectively and to measure the performance efficiently. New advanced management accounting practice implementation will contribute significantly for creating the value and also to maintain the sustainability of the organization in the future. Management accountant also should play role and becoming a part of management team in the organization. This is to make sure that the management accounting information will remain relevant in the new challenging business environment. Nishimura (2003), management accountant should work together with other practitioner such as engineer, marketing directors, designer and product directors so management accountant will understand more their work field and they will share opinion and recommendation with fulfill the various needs and goal from different departments and then come out will ultimate goal and objectives that can help the organization to achieve it successfully. Moreover, the suitable changes in their MAP especially in manufacturing companies should maintain effectiveness of the business activities. The advanced and traditional system should be used both to compliment and substitute for each other. When the traditional system can be useful and able to provide some information, the organization should adopt new advanced system to assist the more useful information to make decision. But when the traditional system fail to provide useful information, then it should be replaced with a more advanced system. This is very crucial to the management accounting and should be careful when making decision on what MAP that suitable for the condition of the business. If not it might be jeopardize the firms’ performance. References H. Thomas Johnson, Robert S. Kaplan. (1987), â€Å"Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, Massachusetts. Rosmawati Mahfar, Normah Omar. (2004), â€Å"The current state of Management Accounting practice in selected Malaysian Companies: An empirical evidence†, Universiti Tenaga Nasional, International Business Management Conference 2004. Mahmoud Ezzamel, Keith Hoskin and Richard Macve. (1990), Managing It All By numbers: A review of Johnson amp; Kaplan’s ‘Relevance Lost’†, Accounting and Business Research, Vol. 20, No. 78, pp. 153-166, 1990. Maliah Sulaiman, Nik Nazli Nik Ahmad and Norhayati Alwi. 2004), â€Å"Management Accounting Practices in selected Asian countries: A review of the literature†, International Islamic University Malaysia, Kuala Lumpur. Tuan Zainun Tuanmat, Malom Smith. (2011), â€Å"Changes in management accounting practices in Malaysia†, Asian Review of Accountin g, Vol. 19 Iss: 3 ppp. 221 – 242. Nitza Geri, Boaz Ronen. (2005), â€Å"Relevance lost: the rise and fall of activity- based costing†, Human System Management 24 (2005) 133-144 IOS Press. Martijin van der Steen. (2011), â€Å"The emergence and change of management accounting routines†, Accounting, Auditing amp; Accountability Journal Vol. 24 No. 4, 2011 pp. 502-547. How to cite Does Ma Relevant, Papers

Augustines Confession Today free essay sample

In my opinion I feel as if Augustines Confessions is still very much relevant and timeless in todays world in the aspect of religion and spirituality, morality, and love. In Confessions Augustine undergoes a transition from his original view on religion to a different view. He begins to be cautious of sin in his life and in the lives of those around him. Most of all, Confessions helps in understanding the Journey of man in his search for a more spiritual connection, the struggles they may be faced with, and he right path to be chosen, which is a struggle that many can relate to today. When looking at this in Confessions you see in Book VIII, Augustine tells us of his transition to Christianity. He describes how he was able to overcome his struggle with his internal battles and become a follower of Christ. Augustine describes his struggle as having two wills, one carnal, one spiritual, were in conflict with one and other. We will write a custom essay sample on Augustines Confession Today or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Augustines is having an internal battle between his pleasure seeking side and his spiritual side. The quote This was the controversy raging in my heart, a controversy about myself, against myself is where Augustine recognizes this internal conflict between his good and bad side. This is when he embraces Christianity. This statement is relevant today in many ways. The statement does not Just apply to religion. In life in general, there will always be internal battles that you will have to face. Whatever it may be, you will have to decide what the right path to take it is and this will be what defines you as a person. During Augustines Journey you notice in ook VI of Confessions that Augustine is struggling with his feelings on sex, women, and love. He begins his spiritual Journey and has to change his perspective from being a young man that has an overwhelming desire for sex and women to a lifestyle that is in compliance with the church. This means that he can only have sexual relations within the confines of marriage. Augustine comments on his struggle with this as he describes himself as a slave for lust. After he sends his mistress away he says: And so, since I was not a lover of wedlock so much as a slave of lust, I procured nother mistressnot a wife, of course. Thus in bondage to a lasting habit, the disease of my soul might be nursed up and kept in its vigor or even increased until it reached the realm of matrimony. Nor indeed was the wound healed that had been caused by cutting away my former mistress; only it ceased to burn and throb, and began to fester, and was more dangerous because it was less painful. Augustine uses words such as wound, bondage, and disease of my soul suggesting that Augustine sees this as a bad habit that needs to be fixed. In book VI you can see that is thoughts on women and love are pushing towards the churchs thoughts on it. Yet, his body is still struggling with this his lustful desires. After reading Confessions you can see what the Augustine goes through in order to achieve his goals of spirituality. As well as through his first-person narratives you gain an understanding as to what may lead to conversion and the path towards spirituality. Through reason and the strength to overcome the struggles with internal battles, such as morality and lust, the Journey can be completed. Augustines Confession Today By savannahr87