Case Study Analysis of Personal and Organizational Ethics Essay Example for Free

Case Study Analysis of individualised and Organizational Ethics EssayNot-for-profit establishments primary terminal is not to increase sh arholder value rather it is to provide some soci every last(predicate)y desirable need on an ongoing basis. It generally lacks the financial flexibility of a commercial first step because it depends on resource providers that are not engaging in an exchange transaction. The resources provided are directed towards providing goods or services to a client other than the substantial resource provider. Thus the not-for-profit must demonstrate its stewardship of fag outated resources money donated for a specific purpose must be used for that purpose. (LII 1992) For-profit organizations primary close is making money (a profit), which focuses on a goal such as helping the community and is concerned with money only as much as necessary to keep the organization operating. Most companies considered to be businesses are for profit organizations th is includes anything from retail stores to restaurants to policy companies to real estate companies. (Business dictionary) Good abstract Try not to use dictionaries or encyclopedias as references for college-level papers. Case Study AnalysisI gift decided to do my case study on the not-for-profit organization litigate of Dimes and the for-profit organization amends Companies. These two different organizations are similar in what they stand for and that is helping the client by any means possible. They are in addition very different due to the nature of their organization and what they have to offer. I am ab away to prepare a Case Study Analysis of Personal and Organizational Ethics and Values between the For-Profit (Insurance Companies) and Not-for-Profit Organization ( march of Dimes). Be sure to give a strong thesis educational activity in your introductory paragraph.The not-for-profit organization, March of Dimes provides mothers, pregnant women and women of childbearing a ge with educational resources on baby health, pregnancy, preconception and new motherhood, as well as supplying information and support to families bear on by immatureness, birth defects, or other infant health problems. Have you ever thought about how difficult it is for a baby to be natural(p) without low birth weight, prematurity, or birth defects? After visiting the March of Dimes website I learned that over 460,000 newborns in the United States alone are born prematurely.I found that the March of Dimes, Mothers March, and Walk-America were just three of the well-k instantaneouslyn, not-for-profit organizations in the United States. Each of these organizations main focus is putting an end to prematurity and each become to make their name well-known. The March for Dimes, has been highly effective in advocating for womens and childrens health. The not-for-profit organization is also a great sponsor for public sentiency campaigns the organization represents some of the most famous names in medicine and is organized into more than 90 local chapters, overseen by a national office.The organization was comprised of volunteers and researchers in a partnership, and today the same holds true. The foreseeable objective of course is to fight until prematurity and birth defects no longer exist. The foundation was founded by Franklin D. Roosevelt in 1938. The organization began as the National Foundation for Infantile Paralysis. The name March of Dimes coined in the late 1930s by vaudeville star Eddie Cantor as a play on the contemporary newsreel series The March of Time was originally used for the foundations annual fundraising event and gradually became synonymous with that of the organization.It was officially adoptive as the organizations name in 1976, when it became known as the March of Dimes Birth Defects Foundation. In 2007, the name became the March of Dimes Foundation. The March of Dimes original goal or direction for the organization was for eliminati ng polio and that was done, so then they exigencyed to make a choice to either change their mission or do away with the organization all together. While putting together all their strengths and weaknesses of the organization they came up expanding the organization against birth defects, arthritis, virus diseases, and premature births.They hopeed to sprain a flexible force in the field of public health. The March of Dimes has been described as a bureaucracy that has taken on a sprightliness of its own through a classic example of a process called goal displacement. Break-up giant paragraphs into smaller paragraphs On the other hand, every business or individual is exposed to many different types of risks such as fire, theft, burglary, accident, etc. Some of the risks piece of tail be conveyed to companies known as Insurance companies, the for-profit organization. Insurance agencies incubate the loss of the ensure.It is the best protection against risks to businesses, propertie s, and life. Like the dangers and risks of businesses, human life is also visible to many different risks. A family generally depends on the income brought in by the head of household, that when a death suddenly occurs, the family may be left in a very different and hard situation. Forever is not a part of the human life. Insurance replaces this by providing financial compensation. Moreover, it is a contract between the insurer and the insured under which the insurer undertakes to compensate the insured for the loss arising from the risk insured against.In consideration the insured agrees to pays premium regularly. Having insurance means that, in exchange for payment an insurance company agrees to retain the expenses in an event that would otherwise cause financial loss for the form _or_ system of governmentholder. In short, having insurance means that out-of-pocket expenses can be prevented or diminished. The insurance policy represents a legally binding contractual agreement be tween the policyholder and the insurance company and spells out how much financial protection is.Some of the respectable view and values of the not-for-profit and the for-profit organization is that the March of Dimes is built on their mission statement that very much embraces it first, helping citizenry in need. Volunteers have really canvass this mission to guide them through this selfless act. They maintain a high ethical standard and avoid all selfishness. Also defining and enforcing standards of quality service, and attempt for continuous improvement. Nevertheless, insurance companies claim that their mission and values are about growth of the people and the companys performance.It ranks both making a deviation and getting things done. Dont these two organizations have the same concept when they talk about what their ethical perspective and values? They are always smell for ways to improve the organization to bring to more people to them and doing what is right for the c ustomer. However, these two organizations have their set back just like everyone else. Some separate problems that the March of Dimes face is stated from the Life Issues Institute For 20 years National Right to Life, its 50 state affiliates and its almost 3,000 chapters have maintained a boycott against giving any contributions to the March of Dimes.The reason for this started back in 1972. At that time, the March of Dimes sponsored a major seminar on genetically handicapped unborn babies. It pioneered the technic of diagnostic, mid-trimester amniocentesis. It began to teach a nation you could take some of the fluid from the sac around the baby in the middle of the pregnancy, and find out if the child had a genetic problem such as Downs Syndrome or spine-a-bifida. Once this was determined, about 95% of these babies would be killed by abortion. Although the March of Dimes officially takes a neutral spot on abortion, their actions often portray a pro-abortion position.Most recently , they have attempted to hide a clearly established link between abortion and premature births. March of Dimes, whose motto is Saving Babies, Together, must be more vigilant in educating women who have had previous abortions of the need to receive adequate prenatal alimony during subsequent pregnancies. This is would be the biggest problem that the March of Dimes has to face, but there are so many followers that believe what this organization does because they agree with that their mission statement says and their values.We help moms have full-term pregnancies and research the problems that threaten the health of babies. Recognizing, respecting and balancing the rights, roles, health and safety. This organization has come a long way from when it was first founded and all the research has been for such a great cause, there is no stopping them now. Insurance companies too face dilemmas in their own organization with moral infer and adverse selection Due to the existence of the insu rance policy has altered your behavior.You take more risks, making a loss from burglary more likely than if you were uninsured. When the person on one side of a bargain knows more about what is being bought and sold than the person on the other side. Also, the tendency for people who are more at risk than the average to purchase insurance and for those who are less at risk than the average to reject insurance. Insurance companies are operate by success and without a little selfishness they would not be where they are today. Yes, they do help out the customer, but something has to come to a price (the net print).So I would say it is not in a bad way due to the fact they help out people in real events and we feel that sense of protection when we walk out of an insurance agency. These key problems impact the organizations much more then we know. In the March of Dimes situation people will not know if they should trust them and maybe they will start to thin that they are just all t alk. After all the hard work the organization is going to have to put their heads together to come up with a strategy to reassure these mothers that they are the real deal and they are the ones that can help in their time of need.If it is for your children as a parent I will do anything possible for the health and safety of my children. As far as insurance goes, people will get discouraged and just rather not pay, drive and live without insurance. So they will just deal with it when it happens. In my opinion, is not worth it. I have worked with insurance for the past 7 years and I have seen people in all different kinds of situations, but because they put themselves there. We try to explain everything in the best way that we can, but some people still are not convinced that the insurance companies want to help.I think that due to this is when the rates or premiums go up and people are wondering why, this is where the company gets selfish. Once the company reaches the point they want they will come back down. So in my experience in working with them, I think people will realize that they need insurance when something happens and they cannot get out of it by themselves and they need help. Insurance companies are there to help, but for a price. As I am reading your paper, I recognize that you do not have any in-text citations with supporting discussion from your references.This concludes the study of theories and paradigms underlying personal and organizational values and ethical principles, how personal values and ethical principles relate to the organizations in which people function, and the effects of the organizations ethics on its reputation, functioning and performance. As much as I know now about the Personal and Organizational Ethics and Values between the For-Profit (Insurance Companies) and Not-for-Profit Organization (March of Dimes) they are two organizations that want one thing and that is to help the customer. Both have good mission andvalue state ments that they should stick too and continue doing what they are doing. The March of Dimes is here to offer the help to mothers that they cannot get anywhere else for them and their children. You can foregather some really great people along the way that are sharing the struggles as you and all they have on their mind the well-being of their children. Insurance companies will not go away and they will not stop being selfish, but this is for the better. You feel more protect when you walk out the admission of your home and get into your vehicle or close up at your business.Yes, things will happen, but there is someone their help you out and get you out of something that you cannot do alone. I love my job and what I do People just remember to just get informed when purchasing insurance and dont be afraid ask questions about something you have no idea about. Same goes for the March of Dimes, there is so much information on the web about this organization and how they are willing to help you. Dont get discouraged just one piece of bad member you read. Go and find out, what is the worst that can happen when you just want more information on who to trust in your situation.

A Modest Proposal Essay Example for Free

A Modest project EssayA Modest Proposal is a satiric essay by Jonathan Swift, written in 1729. It is aimed at the rich landowners of Ireland who are keeping the poor of Ireland in poverty and virtual starvation. The narrator is Swift, who seems to be making a strong case for cannibalism as a method for solving the problem of hunger and overpopulation in one ostensibly fair solution. He proposes that the Irish should sell their children under the age of one year as meat for the tables of the wealthy. The problems Swift describes are primarily the number of poor in Ireland who are being forced to work for food in amounts less than that which is needed to feed their families. He hints that because of their religion they over-breed, being catholic and not practicing parentage control. The same problems described by Swift in the 18th century are occurring today in many parts of the world. Hunger exists and children are natural into families too poor and uneducated to do anything about a pregnancy when they cannot feed or clothe the children they pass on.The U. N. attempts to ameliorate the hunger but nothing is through with(p) about the source of the problem so the food only fuels a new generation who are doomed to be as hungry as the one before it. Swift argues that marriage could be looked upon as a method of producing children as meat for the tables of the rich and that the union of a couple would have great financial benefits. They could produce meat children as a farmer raises pigs for slaughter. Swift speaks ironically of his proposals having the benefit, Of teaching landlords to have at least one arcdegree of mercy toward their tenants, (Swift). Bibliography Swift, J. A Modest Proposal 1729.

Strategic Management Accounting and applying it

strategic worry Accounting and applying itWith the rapid scramment of the global economy, traditional precaution explanation has been troublesome to meet the business strategicalalalal watchfulness and requirements. Strategic Management Accounting(SMA) for the modern enterprise is of great signifi sufferce. However, it is a new techniques and approaches. Although strategic way be has been unquestionable over 20 years, the SMA is still debatable. In addition, a number of scholars have experienced to define what SMA is, however, the opinions of the scholars is still not yet able to be generalized. Yet, strategic management accounting system system is still at the exploratory stage.Management accounting plays a crucial role in the business world. It provides distinguished advice in battle array to make decision for the firms in the western society. The bes of offering excellent products strategically need to be fully integrated into the enterprise salute dust and bei ng narrationed by these systems. Management accounting helps supervise the performance of the management. Therefore, the customers can then be securely kept in the said(prenominal) market. This could withal be helpful on understanding the market in a better way. Strategic management market aims to obtain the education of the rivals in the same market this provides bear to their business when making decision since the owner could adjust their budget plan according the reports of the strategic management market.Strategic management accounting is recently developed in management accounting. It involved in planning, control and requires financial information. In the strategic management planning and control systems, R.N.Anthony believes that there atomic number 18 two different oriented processes which ar externally and internally. Externally oriented process is a financial accounting. Moreover, an internally oriented process is including strategic planning, management control a nd operational control. During the strategic planning process, it is the role of formulating outline and it emphasis on planning. Planning defines aims, objectives and targets of organizations and also does formulation, evaluation and selection of policies, strategies, tactics and actions to achieve them. The taste is planning outside the organization which is relating to the organizations environment. Secondly, after strategic planning, management control would be followed. The main function of this process is implementing strategy which can be a part of the planning. In the final stage, operational control is mainly responsible for controlling however also performing the tasks as well as planning. In this process it ensure that resources and obtained and uptaked effectively and efficiently to achieve organizational goals and procedures adhered to or appropriate remedial action taken. It normally occurs within the organization.Strategy orientated accounting complements the trad itional concerns of the West accounting. It focuses on the additional be in order to maintain competitive prefers of enterprises of actual and potential rivals. It focuses on the cost impaction enterprise products and marketing strategies and it can be covern as an essence for success in todays meeting the challenges of an increasingly global market. Generally speaking, such re-orientation is an separate permit management accounting focuse on the value of consumer generated relative to its contentions. It also helps monitoring the companys performance in the market variables using a series of strategic decisions over the horizon which would be long enough to achieve the strategic plan. These concepts form the core of the new concept of SMA. In addition, there argon 12 strategic management accounting practices. They be competitive position monitoring, strategic price, competitor performance appraisal, competitor cost assessment, strategic cost, value- chemical chain costing, brand value monitoring brand value budgeting, attribute costing, quality costing, life-cycle costing and target costing. However, the main methods in SMA which argon strategic costing, target costing and product life-cycle. Although there are a lot of practices, there is still of a lower usage and recognized by a couple of organizations.In 1981, Ken Simmonds has firstly proposed the strategic management accounting, he developed the SMA definition. After his speech, SMA has been concerned day by day. In the speech, he mentioned to collect management accounting information about a business and the competitors for the uses in development and monitoring the business strategy. He argues that management accounting should be much outward looking and should help the emphasis to fanny upon relative directs and trends in real costs and prices, cash flow, market share and stewardship of the resources available to the business. It can be developed and controlled the enterprise strategic.Ken Simmonds suggested that boodle are not from internal efficiencies but from the companys competitive position in its market. He raised several ideas for the application of SMA in the business. He stressed the importance of the erudition curve with respect to achieve strategic advantage by forecasting cost reductions and thus selling price reductions of competitors. He also drew economic aid to the importance of early experience to the new product as a meaning to give a unique advantage over competitors. Major competitor should be able to reduce the sales price of the products which should further increase its production and enhance its market share which eventually force some competitors to circulate the industry. Secondly, Simmonds shows that the cost-volume-profit relationship of competitors could predict the price response and management accounting functions to help assessing the cost structure of each major competitor and relating this to their prices. In addition to treatme nt costs and prices, Simmonds concentrated on volume and market share by monitoring the movement of the market share as the main products, companies can see if it is acquired or lost status and competitors will show different strength in the market share. Including detailed information on the market, management accounting report will help to enable more strategic management accounting-related. Simmonds suggested that the market share of the deferments whitethorn be included in managed accounts. He believes that SMA will develop in management accounting in the future. iodin of the main advocates of Strategic Management Accounting is M.E. door guard(1985). His argument on strategic management is considered as the primary(prenominal) information. porter mentions a two pronged approach.First, he assessed various aspects of the industrys long-term profitability. He believes the five competitive forces will contribute to strategic balance. This is a holy terror to new entrants, substi tute products or works enter the market, competition among existing institutions within the industry, bargaining power of suppliers and consumers. These five forces fully reflect the competitiveness of some enterprises in an increasingly competitive. However, gatekeeper has also raised the question of the relative position of the enterprise in the industry. This issue is important because it affects the ability of enterprises to create profits above or below the industry average. Returns whitethorn be high than average to achieve a sustainable competitive advantage. This is achieved by three primary generic strategies which are cost premiseership, differentiation and focus.Cost leadership means that companies intended to serve as the lowest cost of production in the industries. This is achieved by economies of scale capital of the experience curve effect, tight cost control and cost minimization. Also, the company aims to provide a number of different levels of product and ser vice value to customers. It can generate a premium price. This is the differentiation part. Focus is another part of the bargaining power which concerns about the cost and differentiation focus.Porter mentioned that the value chain is needed to determine the future of the practice of strategic management accounting. Value is the customer willing to pay which is a function of the characterization products. In the value chain, there are nine elements. Some of these cost drivers may be controllable. The nine elements of the value chain can also be separated as either support activities or main activities. For the support activities, they are firm infrastructure, human resources, technology development and procurement. And the main activities are incoming logistics, operations, outbound logistics, marketing and sales and services.For workout, Internal value chain depth psychology is the objectives of promoting enterprises to eliminate useless operations and reduce waste. The factory analyses the operating level spirit by step. The main fence is to focus on the market and customer. The operations and the activities of the business-internal price chain analysis enable the cost management of enterprises to maintain the underlying operating level, and explore each layer of worth operations, eliminating useless operations.The value of Competitors chain analysis can identify the merits and shortcomings in the company. The conclusion of the market and competitors analysis that compared to the competitors on the market, production quality and variegation may not have too much effect. If the strategic can improve the quality or diversification in product to enhance competitiveness, it would be hard to achieve. On the other hand, if firm blindly relying on low prices to gain market share, it will lead to greater losses.In the analysis, the impact of the cost drivers on each of the elements must be assessed by efforts. Also, there must be a satisfactory borderline whi ch produced by the cost of the nine elements.Once this is completed, manager must try to make analysis of their own competitors in the same way. Strategic advantage will be able to establish if the elements of the total cost is less than competitors. It is necessary to adopt a more positive attitude to assess if the profit margins higher than those of competition. If not, it is needed to develop strategies to achieve the low cost advantage by controlling the cost drivers. The cost savings would lead to a reduction on costs or improve productivity. Marketing, sales and service costs may be reduced more efficiently, if the reduction in external fault. An obvious example provides a good customer support services to the public. If a Volkswagen breaks down occurs, while the car is in a warranty period, the rescue vehicles comes out and kettle of fish it. If it cannot be fixed, and then provide replacement. This is would be good way embrace but the cost would be expensive (C.DRURY, 2008 ).Shank based on Porter (1985) proposed three generic strategies in order to achieve sustainable competitive advantage. Shank also mentions the needs for management accounting to support the enterprises competitive strategy and clarify two different types of competitive strategy the first one is cost leadership and product differentiation. The second one is demand different cost analysis perspective. For example, standard product cost is likely to be a very important tool for management control in the company that move a cost leadership strategy in a mature commodity business.On the contrary, standard product cost is probably not important after the differentiation strategy of enterprises. With the market-driven, there is rapidly changing and fast-growing business. A companys pursuit of product differentiation strategy may require more information than on the cost of the leading about new product innovation, design cycles, research and development expenditures and marketing cost an alysis. The difference between the cost leadership and product differentiation which depend on the primary strategic thrust of the firm.Recently, Professor Bromwich(1994) further discusses strategic management accounting and definition of strategic management accounting such as the provision analysis of financial information on the firms product markets, competitors costs, cost structures, the monitoring of the enterprises strategies and those of its competitors in these markets over a number of periods. Bromwich found that SMA is a development of management accounting. This new techniques needed to be further discussed by the accountants in the future. Moreover, Bromwich mentioned that the role of accounting is going to happen in two directions when adding the strategic perspective to traditional management accounting. First, in strategic cost analysis, costs need to integrated into it and thus align costs with strategy. Secondly, in a fairly general way, the cost structure in com petitors businesses and to record the changes over time. To achieve this, Bromwich also highlights this distinction identifying two dominant approaches to SMA. One seeks to cost the product attributes offered by a companys goods. It is to attract customers. The other approach is to cost the functions in the value chain which provide value to the customer. (Bromwich and Bhimani ,1994)In the cost leadership strategy development trends, as well as obsolete the traditional cost accounting. SMA focus is based on the benefits and it is doubtful for the standard costing performance measurement suspected the use of flexible manufacturing costs, budget control, a worship of the budget strict adherence to the traditional product cost pricing decisions one to consider the cost of competitors the absence of formal consideration of the marketing costs.Roslender (1995) determine the target cost as a domain within strategic management accounting. This is the reason why focus on the external part a nd this is a market-oriented approach for product pricing and cost management. In addition, it involves the proliferation of management accounting throughout the organization and active participation of staff in a broad range of management functions. Their goal is to achieve the target cost, including the identification, evaluation and use of cost functional analysis of the product attributes and research opportunities to reduce costs throughout the value chain. Moreover, a recent contribution to the role of SMA, emphasizing the management accounting in the development and support the overall competitive strategy of an organization is the Balanced Scorecard. The purpose of the Balanced Scorecard is to encourage behavior agreeable with organizational strategy. It includes a comprehensive framework for performance measurement to clarify, communication and management strategy. (Kaplan and Norton, 1992). He sees SMA as an approach that to account for strategic positioning by the trials to integrate the views from the previous marketing texts into management accounting.Robin Roslender and Susan J.Hart mentions that SMA is intimately associated with both management accounting and marketing management because SMA is on a strategic level who attends to change in the environment outside the enterprise but not limited to this one part of the enterprise, SMA explore the whole industry value chain in the business information and improve the enterprises economic environment. It emphasis that enterprise development and environmental change are consistent, in order to achieve the optimal effectiveness of industry, SMA requires marketing management to collect the information of competitors. The management accountants collect, compare, and analyze the information. The analysis of SMA is depending on the information from marketing management. It is controversial that if it is necessary for the management accountants to handle to the marketing information or the marketing mana gement can obtain the information with their own tool.Innes (1998) believes that strategic management accounting for the provision of information to support strategic decision-making in enterprise. Strategic decision-making usually involves in a long-term period, there is a significant impact on the organization, even though they may have an internal element, and they also have external factors. This definition was introduced that provide information in order to support an organizations principal long-term decisions, such as the use of activity-based costing information, provide the relevant information product structure, the introduction and abandonment decisions are the domain of SMA. This view is support by Cooper and Kaplan (1988) who state that strategic accounting techniques are designed to support the entire organizations competitive strategy. Generally speaking, the power of using information technology is to develop more advanced(a) product and service costs.Despite strate gic management accounting has received, there is still no comprehensive conceptual framework of what strategic management accounting (Tomkins and Carr, 1996). For example, Coad(1996) states that SMA is an emerging dramatic art whose boundaries are loose and there is still no unified view of what it is or how it might develop. The existing literature in the field is both disparate and disjointed (Coad, 1996332).There is an exception such the survey which conducted by Guilding et al. (2000). The survey sample included 312 large companies. Guilding et al. found that recognition of what is elusive to determine the composition of the strategic management of generally accepted accounting practice. According to the review of the literature, they identified 12 strategic management accounting practices including value-chain costing, strategic costing, target cost, life-cycle costing, attribute costing etc. These are being used to determine the practice, it is a must demonstrate one or more of the chase characteristics the environment and market position focus on competitors and long-term, forward-looking direction. At the end of the experiment, Guilding et al concluded that 12 strategic management accounting practices are of relatively low usage, there are two factors that should not dismiss their potential. First of all, all the evaluation of SMA practices may be significantly higher than judge utilization of the advantages of scoring points. Secondly, there are still many companies have abandoned the usages of the SMA. These findings showed that there is a difference between the neediness and the actual reports conducted. It finds that there the practicing accountants do not familiar with the usage of the SMA. This gives supports to the findings of Tomkins and Carrs (1996) while they believed that the SMA is ill-defined.In addition, it is still lacking of the strategic management accounting consensus. (Lord, 1996) stated that a number of strands have been used to describe the strategic management accounting. It magnifies the internal focus of traditional management accounting and the external information to competitors. The linkage between the strategic position which contumacious by the companies and the anticipated emphasis on management accounting and lastly obtaining competitive advantage by interpreting methods to reduce costs or to get on the varieties of the companies goods by exploiting the relationship between the value chains and generalizing the cost drivers.In conclusionStrategic management accounting is recently developed in management accounting. It involved in planning, control and requires financial information. Nevertheless, SMA have not formed a unified knowledge. While some firms may have heard SMA. They may lack for a clear understanding in SMA.Although SMA has lots of different views from various authors. For example, Simmonds is the earliest to introduce the strategic management accounting. He mentions to collect inf ormation on business competitors. Than Bormwich has further information SMA is not only to collect information . It still need to Research and competitors on their own competitive advantage and value creation process and research a long-term decision-making cycle in the enterprise perspective, for the marketing of these products and services give enterprises the total revenue. In addition, Porter identified 3 generic strategies in SMA to achieve sustainable competitive advantage. .However ,Innes (1998) believe that strategic management accounting for the provision of information to support strategic decision-making and Cooper and Kaplan (1988) views that Strategic Accounting technology is designed to support the entire organizations competitive strategy to develop more sophisticated products and services costs. On the other hand,lord (1996) identified SMA not only analysis external competitor information but also extend the main point of traditional management accounting. They are a ll authors who hold different evidence to support their own mind in SMA, so SMA is totally confide, it is remains a mystery .,In my opinion, the main reason of SMA occurs because Economic is developing very fast and SMA is reclamation and atone for traditional management accounting in a new environment. However,SMA has many of obstacles in developing process such as enterprise keep continue to apply the SMA in the practical application and do adjustment and innovation , thereby it can promote the development of SMA application to make it update. So I believe that Although SMA lack of consistent theory at this moment , it will be a big management accounting develop in the future.BibliographiesBromwich, M. Accounting information for strategic excellenceBromwich, M.,1990 The case for strategic management accounting the role of accounting information for strategy in competitive markets.Accounting Organization and Society, Vol 15, No , pp.27-46Cadez, S.,2008 An exploratory investigatio n of an integrated contingency model of strategic management accounting ,Accounting, Organizations and Society,33,pp.836-863Drury,C. 2008, Management Costing Accounting, 7th ed. , London South-Western.Horngren,C. T. ,1999,Management and cost accounting London Prentice Hall, 1999Lucey,T.,1988 Management accounting 2nd ed. London DP PublicationsRoslender,R. and Hart,S.,2003 In search of strategic management accounting theoretical and field study perspectives .Management Accounting Research 14 , pp.255-279Ryan, B.,1998, Strategic Accounting for Management 5th ed ,Australia Thomson LearningTillmann, K.,2008 Strategic management accounting and sense-making in a multinational company, Management Accounting Research ,19,pp.80-102Wright, D.,1996 Management accounting London Longman

Social Issues And Public Policy Topics Politics Essay

Social Issues And Public Policy Topics Politics EssaySocial issues and public polity topics were, traditionally, managed by domains by means of a central regulative agenda consisting of bureaucracies and governmental domestic legislation. However, this setting-standards approach has presented some deficiencies which, from 1980s on, led to a research towards the development of new policy rationale. Among those who underlined and examined the shift a instruction from the state as the sole actor in political and scotchal decisions is Martin Janiche in his volume State Failure, The Impotence of politics in Industrial nightspot.The given book reflects the highly discussed topic of the relationship between state and market. In specific, it deals with the chastening of politics, as far as decision qualification is concerned, to take and implement decisions that run counter to the prevailing trend(M. Janiche, 1990 x). During the 1980s the policies of industrialized states shifted to wards a non-governmental regulation of the economy. State centered management of economy was gradually replaced by the privatization of the production of public goods and services as well as the deregulation of price controls and entry restrictions. Thus, international bodies and international organizations as well as cloak-and-dagger actors assumed a different, far more influent role in the new modes of decision making.This gradual mutation led to state failure and to a kind of a need to redefine states responsibilities towards more direction and organization policies rather than pr razetive measures.( ). Janicke refers to state failure providing useful explanation of the term through with(predicate) a lucid formation of a speculation which links to market failure (32). Afterwards, he focuses on puclic health sector, the protection of the environment and the transport and verve policy in order to provide more concrete examples of the domains that the state fails to prove effect iveness. His argumentation proceeds with state failure as state obligation and its causes since 1970 (78). A critical question presented in this chapter is whether or non the welfare state costs too much (Ch.7). Then, the source devotes two chapters of his book in order to identify two processes that cause state failure. That is the superindustrialism as a phenomenon of capitalism appeared after the post-war boom and the tank syndrome which as a term (to be analyzed below) refers to states and politics losing their ability to regulate. He in addition makes remarks about the state failure within a scientific socialism framework, that is state failure from a socialist perspective derived from the Soviet-type communist countries of Eastern Europe. Last but not least, the author chose to conclude his work referring to political science as methodological analysis. This utmost chapter very mirrors his choice for a realistic analysis of problem-oriented political science referring a t the like time to name concepts particularly use throughout the book such as, agents, the concept of queen, interests as motives for decision, the correlation between crises and development and the concept of strategy as calculated decisions.We shall now proceed in some key concepts presented by the author in the book that practically reflect the essence of Janickes work. The principal notion that consists a key element in understanding the authors points is the power accumulation process.This notion is directly linked to crises generation. The impotence of politics in times of crisis has as an outcome the insecurity of power and, thus, desmlantilng power potentially put forward have a positive outcome (131). The author distinguishes 5 ways of dismantling power By decentralization, by countervailing power from above, from below, from outside and from within (131). If some(prenominal) fruitful result could occur then it would happen within the power from within framework, in mo re simple words citizens are those who can throw in against the state failure and the market pressure. In this sense, the book provides some revolutionary implications that can lead to political reform movements in a universal scale. However, this mite rests upon the reader to elaborate, confirm or reject.The use of the term power is omnipresent as it is directly or indirectly connected to governments, politics and states. However, power also has to do with other sectors such as bureaucracy, industry, the media and the industrial organization. As the roots of the problem are located in the industrial structure it would be a vacuum not to refer to the role of the state in the industrial system. Indeed, the author devotes a whole chapter (the first one) in order to give a definition of the industrial system and the state as well as to examine the power relations that lie in both of them.Both footing of evonomic and political state failure provide a practical beginning of the text as the reader has the opportunity to familiarize with terms that will be widely used. Economic state failure equals the failure of the state to supply a country with public goods that are too higly priced and too low in quality (1). Political state failure means a chronic inability to take decisions widely agreed to be necessary (1). The problem actually starts when politicians fail to fulfill their duty and to serve the cause for which they were elected in the first place. So, state failure derives, in a primal level, from within the same structure of a state and its representatives.However, the problem is far more complex for the author to rest only upon that. He goes further with his argumentation including industrialization and bureaucratization as processes of power accumulation that, in a distorted way, evolved from being indices of social progress to generating a list of problems that affect the social well being and the furtherance of society. Bureaucracy and industry are correlated as the first one is pervading in politics and the second one in economy. The bureaucratization problem has to do with the sizes of administrations and the controllability of state machineries. The important question posed here is to what extent are bureaucracies capable to correspond efficiently to problems. Clearly, the beaurocratic centralization has failed to provide for viable social solutions and that is why the author suggests a drift towards more decentralized solutions for problems.Trying to provide a functional, multi-leveled, definition of the state, Janiche distinguishes four functions the regulatory, the legitimation, the infrastructure and the nuisance abatement function. The regulatory function is connected to the economic agents and the increasing demand for regulation by the state which, if not achieved, will lead to the unpredictability of the economic bodily function (8). The legitimation function concerns the decision-makers and their obligation to ma ke accurate decisions and avoid the failure of bureaucracy. Both the infrastructure and the nuisance abatement function have to do with two of the most fundamental economic functions of the state linked to economic growth (9).After having determined the fundamental functions of the state the author demonstrates their non-applicability via the state failure theory. In a nutshell, the state failure theory emphasizes in states reduced regulation capacity. According to Janicke, states have a small capacity for political intervention and they are functionally ineffective and economically inefficient in settling domestic problems. The theory of state failure is closely related to the theory of market failure as the first came as a response of the latter (31). A very thorough argumentation proves he interconnection and the interaction of those two theories. Indeed, the state failure theory was a response to the market failure theory which was based on the incapacity of market to satisfy ce rtain types of demands that state, on the other hand, would be the most grant to correspond( for example the demands for law and education). Therefore, when the state needs to intervene and correct market failure but fails in doing so, we have a clear image of how the theory works.Janicke makes a considerable remark about bureaucracy. He argues that the proliferating bureaucracy is only a side-effect of the non-effectiveness of a state a not the cause. One of the causes lies, as mentioned above, in market economy. This is the first problem in the theory of state failure. Overall there are five paradoxes. In the second one he claims that even though state fails in many tasks it still remains an economic actor since it manages to receive incomes-though short-term- in problematic areas of industrial society (35). The third paradox that state failure generates is the claim that the more money spent on fixing problems caused by the industrial sector the less the interest in fetching p reventing action before the problem emerges (35). The fourth one is connected to the previous paradox. That is, the less preventive action by the state equals more expensive activity for resolving the problem, so the need for more taxes is increased. The last paradox is the antithesis between quantity and quality in the state. Huge budgets dont necessarily mean political power. blush though the reasoning is logically acceptable, some examples would have made his theory more accurate. He only provides an example of the last paradox using the gaucherie of criminality and state expenses in Western Germany from 1965 to 1985 (35).Janiche makes a useful comparative public policy contribution by applying the previous ideas in the areas of public health, environmental protection, transport, energy and economic policies and tax expenditures. In view of the fact that the basic incapability of the society to follow a humane industrial development is not a technical difficulty but a problem o f power, the author suggests the elimination of the monopoly of power of industrial production through the reinforcement of powers of other groups and institutions that could potentially have balance effects . Among actions in favour of counterbalancing powers is the expansion of political responsibility to institutions that better represent more generalized interests, not just producers, and decentralization to local units of government within a more effective central or federal coordination. Janicke considers citizens capable of exploiting economic and environmental crises as opportunities to build these countervailing powers in society (134).The author mentions two major processes working in different directions that result in state failure. The first one is superindustrialism and the second is the tank syndrome. Superindustrialism is a phenomenon of the post war boom. The excessive level of industrialization increased the demand for state regulation. On the other hand, the tank syndrome has to do with a late response of the hierarchized state centres that because of their rigid power structures failed to respond to crises arisen on time and efficiently (111).This book review will be concluded after mentioning two points the practical application of state failure theory in scientific socialism and the political science as a realistic analysis.Janicke throughout his book has used a westbound framework to locate his argumentation. He particularly used examples of Western Germany (and Japan as well) to illustrate state failure. In the penultimate chapter he changes the reasearh framework by introducing the communist variant. Eastern Europe consists an extreme example of the consequences brought by industrialism but the author is fully aware of this case. He underlines the difference between the western and eastern states cases arguing that in the latter bureaucracy was before industry and sometimes it was bureaucracy that generated industry (129).Last but n ot least, the author makes his methodological choice clear. After referring to the difficulties that political science faces because of the abstractness of its subject matter (137) and the distinction between the realistic and the idealistic approach, he brings upon the subject of realistic analysis. He used this method to locate the problem of politics in industrial society. He took a wide and comparative approach in order to examine the regulatory governmental failure. However, some key points still remain confusing for the reader. It would be very interesting if the author could provide some answers on the actual way crises can be utilized politically in order for rigid centralized power to be surmounted. He could also use some particular empirical data that could enforce his theories and leave the reader totally convinced.The mqjor contribution of the book reviewed above State Failure, The Impotence of politics in Industrial Society in the state theories field lies in its propo sed solution. The solution to the economic standstill lies upon the redefinition of power relationships rather than a technical approach. This book can have a critical value for those interested in a variety of fields, from comparative public policy to comparative political economy and environmental policy.

Challenges For Human Rights In The 21st Century Philosophy Essay

Challenges For Human Rights In The 21st Century Philosophy strainIt, whitethornbe shall not form an over republicment that of all the grand-narratives that tend to em imp artistic creation the common people (of the world), the pitying rights vernacular appears to be the most dominant. The expansion of antiauthoritarian norms in the last decades of the 20th century essentially intensified the international legitimacy of merciful beings rights language. Many of the jurisdictions of both the hemispheres adopted more liberal and rights-oriented constitutions. This bequest is much more excelled by multiattributeal effects of globalization on peoples and polities of the world.In this century we are observing a shift in homosexual ken. The popular movements in the conservative Mid-west fueled and accelerated by electronic media and internet, foreshadows a significant shift in the history of human rights. This implies a message, perhaps a clear call downment with which some(preno minal) of us would certainly agree that, the means of oppressing human dignity, the mantras for justifying absolutism and the machines for employing the Minotaur against the mass people, founder been ended. This leaven of the popular consciousness for sack of liberty, rights and human dignity is a great achievement in the international human rights movement. Thanks to the contribution of IT-based social networks that they not only join the people but also unite and empower them to challenge the hegemones and their ideas. This picture tends to release a sense of optimism on the effects of human rights language that is least, they scoff people to struggle for legitimate demands.However, international political theatre is a very complex area of multilateral powerful actors. It is empirical that political power interplays in diverse ways in contrasting contexts, hence this may be consistent to submit that such an inter follow through shall not be suitable to reproduce the same re sult with mathematical exactitude. To put in simple words, it means any political initiative may produce many contrastive results in different contexts varying both in degree and in kind. The truth of this statement is admissible, but ethically this may not let us happy when it tends to justify actions that many of us would rather believe to be unjust.More to the item, after 9/11 the US campaign for war against terrorism, rise of religious fanaticism in different jurisdictions and impacts of climate change inject both(prenominal) completely new but strategically very substantial elements as points for policy reflections. The war against terrorism poses itself as a significantly different warfare since it involves no regular armed contradict from objective level of perceptions. If state enterprises can be considered as one side of the conflict, the other side the terrorists usually remains less than tangible. There is, I may call up, a no mans land in between the two frontier s and here stays the common people, open to be the subjects of attack from both sides. It is evident that unlike the conventional warfare, the conflict of both sides occurs sporadically. Hence, none of us possibly can say for sure whether we at designate are at peace or, at war of some kind. No one knows exactly when and how one may become the subject of terrorism. But perhaps every one may assume that at throw many of the important human rights (like, right to life, speech, religion, movement, and fair trial) do been significantly curtailed.Understandably a reason for that is very frequently collective security is addicted more priority than individual. Even if we stomach that it is necessary to protect the security of the society at large at the cost of some rights of a few, we have to admit that there is no explicit threshold or margin of appreciation for it. It appears that right to collective security trumps many fundamental human rights. Therefore, it seems important for us to ensure a minimum threshold or, margin of appreciation to protect the rights of those human beings who are at risk of deprivation.Many of my students even acquire call into questions regarding the legitimacy of Drone attacks on suspected targets. We would plausibly accept that the molds of humanitarian law and human rights law frequently differ but I imagine debates may be offered by different parties as to the question of priority if there is a conflict between the two. This may be submitted that there is an absence seizure of norm or, significantly uniformed state practice to guide us on a legitimate border line between the two laws. This is not a well defined area in the sense that we do not know when to apply one or, cease the other, or, even when one may suspend the other. So, applying humanitarian law on probable suspects means opening the door to targeted killings and stripping of them of due process of law or any human rights whatsoever.Think of the state-sponsored extra-ordinary renditions that took place in many counties of the EU especially after the 9/11 incidents. Or, even the killing of suspect terrorists abroad. I assume many in the law community do not understand, what exactly makes these people (i.e. the terrorists) competent for deprivation of a due process of law? What doctrinal base in international law exactly supports such intervention made against the reign of a foreign state? Moreover, do we have an exceptional rule that justifies punishing someone without offering her the opportunity of defending herself in the court? all(prenominal) these questions become more significant when human rights language provides the sole premiss of legitimacy and response to such actions.All these statements reveal another pertinent dimension that is the question state reign or, supremacy of state. The hegemony and counter hegemonic struggle between and among different actors pose a serious question before us i.e. do we still live in a world of sovereign states? Does the sovereignty of powerful states vary (both in degree and in kind) to that of the weak states? If variation among sovereigns is a fact then, what legal doctrine provides its legitimacy?We know that most of the human rights instruments make the state responsible to protect the rights of its people. It is consistent to envisage that such a burden was supported conceptually by the principle of state sovereignty. As states possess the ultimate authority over both imperium and dominium, it is logical that the onus to protect human rights should be on the state. State-practices often make this paradoxical as empirically states themselves violate human rights. However, it is more threatening to imagine that many states become helpless to protect its citizens rights from foreign surveillance and (aerial) attack.It is sufficient at this point for me to offer you to think of a question, which I would, emphasis a significant one is that What role do human rights play in this incessant worm of power politics? Or, I imagine those in the world of realpolitik might choose a more precise but sharp question Does human rights at all play any significant role in the world? The answer, for me, I will never say no. But, if you deal me about the locus of human rights in the political decision making, central or, peripheral, possibly I will say I do not know. I think thats the tragedy of it.One, perhaps the strongest (and many might say the weakest) point of international law is that it changes rapidly Uniformed practices of the states and their consent to a particular action may produce a stronger law than positive laws. Even, state practices may by-pass any statement of an international legal instrument. Notably, the statement on non-intervention by the UN in matters which are essentially within the domestic jurisdiction of any state in Article 2 (7) of the UN charter is a good example. The Article appears to regard the question of state sovereignty b y the UN in matters of domestic jurisdiction of a state. Understandably, in the mid 1940s when the charter was drafted states were concerned about their sovereignty and wanted to protect it from outside intervention. But, the recent state practises show a change in this approach that is in case of Human Rights violations intervention of/ through the UN is a strong possibility.The basic apologia behind this new practice is comprehensible. Serious human rights violation may create sufficient reason for an exception. But, this exception if occurs persistently and with substantive number of states consenting, it releases a possibility to create a new norm of international law. Such a norm may provide legitimacy to, which many of us would agree, neo-colonial enterprises. The dominance and oppression of the Western metropolitan states over their Eastern counterparts. For centuries, it has been the West that manifests itself as the ethical master of the East. Do we accept human rights to a dd more legitimacy to that mastery? I can imagine many of us might suggest that empowering or, campaigning for human rights essential not empower the dominant states, it must not provide legitimacy to their interest-oriented (or, purposefully discriminated) military interventions.At this level, I would suggest to consider the domestic dimension of human rights. For this, it is helpful if we accept the reality that after fifty years of decolonization, the oriental states are more or less successful in maturation their domestic capital. In some jurisdictions, the native business enterprises or, the MNCs are becoming so powerful that at any point they tend to become like to that of the state or, least they can challenge or alter any state initiative if by any chance they disagree. Even if we disregard the overall economic situation of a former colony which is now independent, I am sure that, this would not be exaggeration to state that some states make significant advancement in de veloping their private capital, alongside foreign capital. This indicates that in those states, states are not the sole players in political fields. Capital is often a co-ruler or, least manipulator of politico-economical decisions along with the state.This is acceptable to the extent that it signals the development or, strength of domestic capital vis--vis the state. But, the same paradigm may offer different shocking results if we add a human rights element to it. Lets imagine that on a human rights question an MNC is involved as one party against an individual. This may entail several results of which let me choose a few the first probability is that since the MNC is structurally and financially more able and comprehensive than the individual, it will have the superior capacity to convince or, manage the states regulatory oversight. The MNC shall win, irrespective of the fact that it denies the individual a legitimate right.Secondly, if the individual goes to the court, it is mor e likely that she may go up her self in a difficult situation as the legal knowledge and expertise may be unwilling to make capital its enemy. Then, how does human rights empower? Or, do they empower at all? If you stand before a superior power, you may find adding human rights to you shoulder does not significantly change your status. This is somewhat a statement that says that human rights themselves require empowerment before they may empower us. But, how to empower the rights?Lenin, the prominent Marxist prophet maintain that the state, law and the pre-eminent capitalists unendingly retain a symmetrical relation, in which the former two work as tool of oppression and legitimacy of the latter. Many of us may not support this contestation. But even if we disregard Lenin, we would possibly find that it is in fact difficult a task to disintegrate the state from this chain of connection. I suggest that the state should be more pro-poor in its socio-political actions or, least we m ust neutralize the state. We already have these thoughts, but what is lacking is a comprehensive design and practical initiative for the purpose.From the perspective of environmental rights, things are getting more complex. We the conscious, literate people, are already aware of the international campaigns on global warming and climate change. But the point of consideration is how much practical connection do we have with the environment? We consider the nature as space, in which we live, breathe, we love to see natural beauty, the hills, the stars, the night sky, the ocean we cherish a moonlight night, we love to see the pea-cocks, whales, sharks, tigers, elephants we are happy to visit the forests, lakesides and thats all. All we do is living and entertaining. We, possibly never interacted with the nature the way a farmer or, a fisherman does or, feels. We live on the nature and they make it living. Now, think for a minute how much these people are aware of environmental rights, o r protection? The answer, I think we all know they know just about nothing. Then, if these people are not aware of their rights, who and how to protect the environment?I understand that many would suggest that environmental damage is caused more by the ameliorate people than the farmers and fisherman. This is true, and therefore, besides the literate and conscious people we must have to think to add and aware the maximum number of earthlings who live on earth. It is basically, their art and heritage to make the earth living. The international instruments on environmental rights, like human rights instruments, impose the key responsibility on the shoulder of the state. If, for this purpose we rede the term state, we would find, most possibly no farmer, no fisherman or, suchlike, but, the pre-eminent members of the society. If we consider the positive relation between the commercial enterprises and the state for this purpose, we may see that the present type of environmental protec tion supports this joint venture. That is, the emphasis is given more on development than environment protection. I must make it clear that I support the right to development, but, it must be environmentally sustainable. What I am trying to say is that when you emphasize on development it appears that you (intentionally/ unintentionally) support the key contention of the industrialists and not of the poor farmers. In this language, development has a specific meaning it never meant for the poor. Development always principally has a commercial connotation. So, there is always a question, as no one knows, to what extent we have to sacrifice our environment for the sake of development.

Cultural Transition of the Hmong Refugees :: Immigration Culture Adaptation Essays

Cultural Transition of the Hmong Refugees Humans have always demonstrated a remarkable ability to find comfort amidst adversity. roughtimes it is found in the sacred. Many churches in the join States experienced a growth in their congregations by and by September 11th. Sometimes it is found in action. A person might feel the need to get out and get away from pressure for a while so that upon returning the situation flush toilet be viewed fresh. And sometimes comfort is found in the most unexpected places. This is the case with the Hmong refugees from Indochina who began arriving in Wausau Wisconsin concisely after the conflict in Vietnam ended. Most Americans had never heard of the Hmong before and wanted to know why they had arrived. Tensions, misunderstandings and many challenges arose as the Hmong began new lives in an naturalized and very different culture. Here, though, they have found some surprising tools to help them cope with these issues camcorders, and th e home video. In order to ease their cultural transition, the refugee Hmong have choose video technology to continue their communal bonds, history their stories, and improve their public image among their new neighbors. Hmong social units are large extended families, something like clans in their makeup. In the mountains of their home, Hmong village of a few cardinal people each dotted the landscape and provided a structure for trade and social interaction. In her intensity New Pioneers in the Heartland, Jo Ann Koltyk tells us that when the refugees were moved to the United States, an attempt was made to spread them throughout various cities in order to ease their assimilation into the population. This diffusion separated many friends, and parted extended family units. In many cases, the Hmong people simply began a secondary migration within the United States, and trickled back together into larger communities. In many cases, though, this second move was unrealizable and many Hmong would have remained isolated had it not been for the Hmong-made videos. The Hmong tediously document all of their ceremonies and terminations. They seem to be hypnotized by the capability to capture and preserve an event and then to show it to people who were not there and have them experience it also. Though the sharing of videos, a sort of virtual community can be maintained throughout separated settlements.Cultural Transition of the Hmong Refugees Immigration Culture Adaptation EssaysCultural Transition of the Hmong Refugees Humans have always demonstrated a remarkable ability to find comfort amidst adversity. Sometimes it is found in the sacred. Many churches in the United States experienced a growth in their congregations after September 11th. Sometimes it is found in action. A person might feel the need to get out and get away from pressure for a while so that upon returning the situation can be viewed fresh. And sometimes comfort is found in the most unexpected places. This is the case with the Hmong refugees from Indochina who began arriving in Wausau Wisconsin shortly after the conflict in Vietnam ended. Most Americans had never heard of the Hmong before and wanted to know why they had arrived. Tensions, misunderstandings and many challenges arose as the Hmong began new lives in an established and very different culture. Here, though, they have found some surprising tools to help them cope with these issues camcorders, and the home video. In order to ease their cultural transition, the refugee Hmong have adopted video technology to continue their communal bonds, document their stories, and improve their public image among their new neighbors. Hmong social units are large extended families, something like clans in their makeup. In the mountains of their home, Hmong village of a few hundred people each dotted the landscape and provided a structure for trade and social interaction. In her book New Pioneers in t he Heartland, Jo Ann Koltyk tells us that when the refugees were moved to the United States, an attempt was made to spread them throughout various cities in order to ease their assimilation into the population. This dispersion separated many friends, and parted extended family units. In many cases, the Hmong people simply began a secondary migration within the United States, and trickled back together into larger communities. In many cases, though, this second move was impossible and many Hmong would have remained isolated had it not been for the Hmong-made videos. The Hmong tediously document all of their ceremonies and events. They seem to be fascinated by the capability to capture and preserve an event and then to show it to people who were not there and have them experience it also. Though the sharing of videos, a sort of virtual community can be maintained throughout separated settlements.

African Reaction :: essays research papers

How the European Settlers Further Oppressed the Native AfricansIn the last few readings and cases studies, women and the peasant farmers were the subject and target of much of the white European aggression. The whites saw the women and peasants as minor threats to their occupation of the land and used this idea to further the burdensomeness in African states. Chapter 11In the Orange Free State the main target of the white oppression of blacks were women. Women were subjected to mental and physical abuse routinely in their everyday lives. To see that there were documented accounts of rape by police men and physical brutality towards women for simply not complying to the regulations set by the whites is sickening and disheartening for all in all of the human race. However, it is encouraging that even after twenty years of battling and trying to get some sort of relaxation of rules, that the confrontation stayed strong and true.After the native policy was passed which tried to keep women at home and working primarily for themselves and their children, there was a shortage of labor in the towns took the women out of the rural homes and into the urban setting of domestic employment. This meant more civilized work for black women, which as a result led to a stronger miserliness base. This was not the end result of the oppression that the black women would receive. They were forced to look passes and the black women united on May 28, 1913 to vow that no matter what actions that the whites did to them they refused to carry the passes. This is known as a passive resistance. A nonviolent display by the women that frustrated the whites more than anything. The whites tried to crush the resistance many time and succeeded, but only for a short time. This resistance was finally resolved and the women were allowed to live without carrying passes. The resistance by this group of black women set the standard for all women, all classes included, that when united, victory i s a realistic and possible goal. Chapter 15In the Giriama resistance, there was a leader, someone that called all the women together to unite and to make a stand to the British oppression and that was Mekatalili. Mekatalili acted as a politician for the women bargaining and working for the rights of African women. The women realized that it was much easier to follow someone that had an understanding of their oppression.