Management Accounting (performance indication, product and service Essay

Management Accounting (performance indication, product and service costing, budgeting) - Essay Example Product and service costing analysis will clear out the unnecessary costs that are being incurred by the institution thus taking corrective actions for the same. Through the estimation of the incremental budgeting we can assess as to the implementation of the same is required or not thereby suggesting other budgetary procedure which may or may not be implemented by the institution based on the present circumstances. The University of Newland has therefore adopted measures through the mode of financial tools like return on capital employed, incremental budgeting, standard costing and various other cost restricting tools in order to increase the profit margin of the organisation. These tools would also help them in setting a probable standard for themselves so that any deviation from the same could be anticipated beforehand. Dealing with Performance Indication From the given data related to the project of Management accounting we can observe that few performance tools have been used as in the separate subject department is considered to be an investment centre. Return on investment is one of the main tools for calculation of the various investment centres mentioned in the paper. The total income earned by the institution is 185mn pound which also gives us the estimation of the capital employed or to be employed by the organisation (Mowen, 2011, p.554). However, the targeted return of 7% on capital employed is the return to be generated from the operations of the institution. The assets here have to be forecasted in order to bring a change in the operating cost so much so that the target could be easily achieved. If higher productivity is achieved with lower manpower so that the cost of labour can be saved; this in turn will be the major factor behind building the base for the return of the capital employed. As the pay rates will rise over the time span, labour hour saving will help in the generation of positive return on capital employed. It is calculated as: ROC E= Net Operating income after tax (Morrell, 2001, p.131) Capital Employed Here investment centre means the responsibility that is designated to the manager for executing the responsibility of managing cost and revenue of the organisation. They are responsible for generating income and executing responsibility related to investment base (Drury, 2007, p.396). The responsibility centre has three sub heads namely, cost centre, profit centre and investment centre. The measurement of the performance in the cost centre depicts the efficiency of operation in quantitative terms of inputs used for the production of the given output. From the word profit we can understand the difference between the expenditure made of acquiring the input and the income generated from output of the organisation. Hence it is quite possible to derive both the effectiveness and the efficiency from the profit centre. On the other hand, the possibility or scope of a probable investment opportunity gives rise to an i nvestment cen

Examining The Sexual Assault Criminology Essay

Examining The Sexual Assault Criminology Essay When someone hears the words sex offender or sexual assault, the typical response is fear. The atrocious acts carried out by some sex offenders are very hard for the public to understand, and present society with complex challenges. Society often finds it easier to turn a blind eye to the crime, lock up the offender and throw away the key than attempt to address the challenge appropriately. There is a lack of public understanding toward sex offenders for the most part. This paper is intended to not only try to explain the psychology of the sexual offender but to also dispel the myth of the untreatable sex offender, and provide conclusive evidence that sex offender treatment is not only possible but to a large extent is successful in reducing the recidivism of sex offenders. Treatment and rehabilitation have been central to the development of criminal justice policy, and have played an important role in the development of criminology. In recent years punishment and retribution have at tracted more attention than rehabilitation, but there has been a resurgence of interest in treatment and rehabilitation, with indications that some things do work, and an emphasis on evidence-based policy making. It is also the belief of many that a penal policy without an adequate treatment strategy is unjust and a denial of human rights. Sexual Offenders There are three types of sex offenders determined by the courts who have to report to the sheriff. In an effort to decrease the incidence of sexual assault, legislators have passed regulatory laws aimed at reducing recidivism among convicted sexual offenders. As a result, sex offenders living in the United States are bound by multiple policies, including registration, community notification, monitoring via a global positioning system, civil commitment, and residency, loitering, and Internet restrictions (Bonnar-Kidd, 2010). First is the Sexually Oriented Offenders. No community notification is needed, but the offender must report to law enforcement for a given time, usually ten years. Next is the Habitual Sex Offender. If directed by the Court, law enforcement may notify the community and the offender must report annually for usually a set twenty years. Finally is the Sexual Predators whose guidelines are much stricter. Unless a Judge terminates the sexual predator title, the offende r must verify their residence every ninety days and law enforcement is required to notify the community in which the offender lives that they do indeed have a sexual offender in the area. Among those that need to be notified are neighbors within a 1000 foot radius of the offenders residence, school superintendents, day care operators, and local law enforcement. Different Types of Sexual Offenders Of the three groups, incest child molesters were the least likely to sexually recidivate, at a rate of 8.4% (Hanson, 2001). This finding carries with it many important implications for treatment. Since the rate is relatively low, it has traditionally been believed that the best form of treatment for incest child molesters is a minimally intrusive form of therapy that reduces sexual recidivism According to Hansons study (2001); rapists were the second most likely group of sex offenders to sexually recidivate, at a rate of 17.1%. Most research done on rapists indicates that they are a distinct group of offenders who are distinguishable from child molesters. For instance, rapists tend to be younger than child molesters, each having average ages of 32.1 and 38, respectively (Hanson, 2001). More importantly, a meta-analysis of sex offender treatment programs found that rapists were more likely to recidivate non-sexually than were child molesters (Hanson Bussiere, 1996). In fact, it has been noted that rapists share more characteristics with the general criminal population than do child molesters. Characteristics that identify general criminals, such as prior criminal records and antisocial personality, are similar to characteristics that identify rapists. Furthermore, research has found that rapists are more likely than are child molesters to breach their conditional release. In one sample of 132 subjects who were conditionally released, 40.7% of rapists breached, while only 25% of child molesters did so (Barbaree, Seto Maric, 1996). Of the three groups of sex offenders classified by Hanson (2001), the highest rate of sexual recidivism (19.5%) was recorded for non-incest child molesters. These offenders are at significant risk of reoffending throughout their lives (Hanson, Steffy Gauthier, 1992). A research study that illustrates this point examined the long term recidivism of child molesters. In the study, these offenders were classified into three groups: a treated group; control group one; and control group two. Both control groups were used to control for cohort effects. A total of 197 child molesters, a majority of them being non-incest child molesters, released from Canadian correctional facilities between 1958 and 1974 were tracked over an extensive period of time (31 years for control group one offenders). Results showed that 42% of the total sample was reconvicted for a sexual and/or violent offence. The long term risk of recidivism for non-incest child molesters is based on the fact that 10% of the tot al sample was reconvicted between 10 and 31 years after release. Causes of Sexual Offenses These theories suggest that there are factors at the individual level that contribute to the likelihood of a person committing sexually violent acts. The variables that have been explored in the research range from biological factors to personality characteristics to attitudes and beliefs. 1. Evolution It is suggested within this theory; strategies that have successfully reproduced our ancestors have resulted in the differences between men and women in current human mating. This is an often debated theory which is not widely accepted amongst those in this field. An example why could be that evolutionary theories do not address the large number of assaults regarding oral/anal penetration or of those involving same sex or those who are prepubescent. Those who tend to favor the evolutionary explanations for modern behavior even tend to acknowledge that sexual assault cannot be blamed on evolution alone. 2. Physiology and Neurophysiology The cause of sexual assault may be found in hormones and other chemicals in the body, as well as head traumas or brain abnormalities. Researchers in this area have found a correlation between testosterone levels in humans and aggression However, it is still not clear if it is whether the testosterone levels lead to aggressive behavior or rise as a result of aggressive behavior. Trauma and violence have been proven to have effects on neurotransmitters, brain function, and hormones. Studies examining brain injuries and abnormalities suggest trauma and violence can lead to an increase in battering behavior, as well as other violent or impulsive acts. 3. Alcohol Considerable evidence links alcohol and physical aggression. Alcohol use is involved in up to 75% of acquaintance rapes. Alcohol affects mens perception of womens sexual intent. Many men perceive alcohol as a sexual cue; thus, alcohol increases the likelihood that friendliness will be misperceived as sexual intent and that a man will feel comfortable forcing sex after misperceiving a womans cues. In short, perpetrators are more aggressive and victims less effective at setting boundaries and defending themselves when drinking alcohol. While it is very commonly involved in sexual assaults, many people drink on a daily basis without committing a violent act or engaging in violent behavior, as well as quite the percentage of assaults committed without any presence of alcohol. Clearly, the use or abuse of alcohol does not entirely account for the incidence of sexual assault in our society. 4. Psychopathology and Personality Traits Men who rape have been diagnosed with a wide variety of disorders from personality to psychiatric, most often being antisocial personality disorder. Nonetheless, no significant differences between sexual offenders and nonsexual offenders incarcerated have been found within personality tests. The degree of involvement in sexually coercive behavior appears to be related to personality measures of irresponsibility, a lack of social conscience, and a value orientation legitimizing aggression, particularly against women. Investigators have concluded that sexual aggression is determined by many factors. In fact, it has been said that the personality profile of convicted rapists more closely matches the personality profile of men in the general population than any other set of felons. 5. Attitudes and Gender Schemas Sexually aggressive men are more likely to believe myths about rape and that use of interpersonal violence is an effective strategy for resolving conflict than are non-aggressive men. These sorts of beliefs may serve as rationalizations for sexual offenders, allowing them to imagine their victims wanted or deserved the sexual acts forced upon them. Once men have developed attitudes that support violence against women, they are likely to misconstrue ambiguous evidence as a confirmation of what they already believed. Acceptance of rape myths is strongly related to adversarial sexual beliefs, tolerance of interpersonal violence, and gender role stereotyping. 6. Sex and Power Motives Research has confirmed that anger and power are the biggest motivating factors in a rapists rationalizations for sexual aggression than sexual desires are. And sexually aggressive men openly admit that their sexual fantasies are aggressive and sadistic. 7. Relationship Context The stage of relationship between a man and a woman may affect the probability of violence. Some research suggests that men who rape on first or second dates may have similarities to stranger rapists, while men who rape early in what otherwise appears to be a developing relationship may simply misperceive their partners intent. Variables that appear to be risk factors are the mans initiating the date, paying all the expenses, and driving; miscommunication about sex; heavy alcohol or drug use; parking; and mens acceptance of traditional sex roles, interpersonal violence, adversarial attitudes about relationships, and rape myths. Societal Influences Another body of theories suggests that socio-cultural factors contribute to the occurrence of sexual violence. These theories suggest that our society tacitly accepts and encourages sexual violence through expectations and cultural morà ©s, which are transmitted through our history, families, media and institutions. 8. History The history of our societys understanding of sexual violence has its roots in English property law. Rape entered the law à ¢Ã¢â€š ¬Ã‚ ¦ as a property crime of man against man. Woman, of course, was viewed as the property.1 The law assumed marriage vows implied consent to sexual relations, and men were permitted to use whatever force necessary to gain sexual access to their wives. The issue of sexual assault would not enter the consciousness of the U.S. public until the feminist movement of the 1960s. Feminists saw rape as a mechanism for maintaining patriarchy, a violent means of inducing fear in women and reinforcing their subordination to men. This perspective has shaped the way our culture defines and understands sexual assault today. 9. Family Sexual violence endures in human societies, according to this paradigm, because it is modeled by influential members of our society and has positive results for the perpetrator. Children who are exposed to violence between their parents are more likely to be involved in violent intimate relationships as adults. The structure of the family seems to have an impact on the attitudes and behaviors of children raised in them. Violent sex offenders have been found to be more likely than other adults to have experienced poor parental child-rearing, poor supervision, physical abuse, neglect, and separations from their parents. 10. Sexual Expectations and Rape Myths Expectations transmitted by our culture typically encourage men to feel superior, entitled, and that they should be always on the lookout for and ready to initiate sex in their relationships with women. At the same time, these sexual scripts teach women to feel responsible for setting the limits and pace of sexual contact in their relationships with men. Rape myths typically deny the existence of sexual assault, excuse it, and minimize the seriousness of its effects. Acceptance of rape myths is correlated with sexually aggressive behavior. 11. Cultural Mores Studies by anthropologists demonstrate the critical role that socio-cultural mores play in defining and promoting violence against women. Cultures differ in the amount of intimate partner violence, as well as the acceptability of this violence. Nearly all societies tolerate rape and have mechanisms that perpetuate violence. 12. Media From the early days of the modern womens movement, feminists contended that pornography encouraged sexual aggression towards women by portraying them as nothing more than sex objects, a view that is supported in the research. It is depictions of violence against women, rather than sexually graphic material that encourage acceptance of violence and callousness toward women who are its victims. Television and movies often send the message that violence works. 13. Schools and Other Influences Schools contribute to socialization supportive of violent behavior when they reinforce sex role stereotypes and attitudes that condone the use of violence. Participation in team sports may increase the risk of sexual aggression. Peers are more influential in shaping individual behavior than biology, personality, family, religion, or culture. Treatment of Sex Offenders Cognitive/Behavioral Therapy A weekly cognitive/behavioral group therapy session is offered to allow offenders to deal with their offence patterns, in order to prevent further offences. The session is based on the premise that sexual offending is fantasy driven behavior and, as such, offenders are required to record and discuss their sexual fantasies. The offenders record data in fantasy logs detailing the number and content of their sexual fantasies. The number of fantasies that the youths were able to stop, masturbatory frequency and the frequency and effectiveness of prevention strategies are also recorded in the fantasy journal. Then, information given by the offender is analyzed, in order to uncover and appropriately deal with cognitive distortions that permit and reinforce deviant fantasies. Deviant fantasies are discouraged, and appropriate sexual fantasies are encouraged. Psychotherapy The second type of treatment provided at Counterpoint House is psychotherapy, which is also offered in a group counseling setting once a week. These spontaneous, non-agenda driven group is based on the idea that sex offenders live secret lives, and are often victims of sexual abuse themselves. For example, Aylwin, et. al. (in press) found that among 103 adolescent child molesters, 77.9% were sexually abused at some point in their lives. The Counterpoint House Program acknowledges this correlation and attempts to address issues surrounding sexual abuse while treating adolescent sex offenders. The theme of the psychotherapy group is getting out the secrets, and success in the group is measured by an offenders participation, personal disclosure, ability to discuss sexual offending issues knowledgeably and ability to provide insight into personal and other group member issues. It has been noted by Counterpoint House staff that the psychotherapy group is where offenders in the program lea rn to trust and feel support, often for the first time. From this sense of trust and support, offenders are able to disclose relevant issues about themselves, and help treatment efforts progress with more ease. Furthermore, issues brought up in the psychotherapy group are followed up in individual counseling sessions that are carried out on an ongoing basis by most staff members involved in the Counterpoint House Program. Also, issues raised in individual counseling sessions are often later disclosed in the group sessions, so that the offender can gain the benefit of his peers insights into the issues and obtain necessary support. Skills Therapy Skills therapy is divided into three eight week sections that include: anger management, relapse prevention and psychosexual education. The anger management component assumes that sex offenders have anger management difficulties, and that sexual offences are one of the manifestations of this misplaced anger. Counterpoint House staff have developed their own program for addressing anger management of adolescent sex offenders, that encompasses 13 sessions where offenders learn about various anger management issues. Triggers, reactions and consequences of expressions of anger are explored, as well as the presentation of various models of anger. Additionally, cognitive distortions surrounding destructive expressions of anger are identified, and attempts are made to eliminate such distortions. Finally, in the latter sessions, a distinction is made between aggressive and assertive behavior. The main goal of anger management therapy is to replace destructive expressions of an ger with appropriate methods of communicating. Sex Offender Rehabilitation Program The Sex Offender Education Program (SOEP) is a four month program that assists sex offenders who pose a lower risk of re-offense or who is about to be released on a long term of supervision. The curriculum provides information on varying topics such as cognitive restructuring, healthy sexuality, interpersonal relationships and anger/stress management. The Sex Offender Treatment Program (SOTP) is an eighteen month program that deals with intensive treatment in an environment within a therapeutic community for sexual offenders that pose a high risk of re-offense. In this setting, offenders are offered immediate feedback regarding their treatment progress as well as behavior. The SOTP employs a cognitive-behavioral model within three treatment phases. The main goal within this program is to attempt to eliminate or possibly reduce the re-offense rate and move the participant toward a more pro-social lifestyle. All three phases occur in a Therapeutic Community environment, providing neces sary behavior modifiers that allow offenders immediate feedback about their behavior and treatment progress. Conclusion Although there have been many noteworthy research studies on sex offender recidivism in the past few decades, the factors that are associated or trigger re-offense are not concrete. Communication must be open between the justice system, researchers and Doctors that treat sexual offenders. Ultimately, with the gathering of information, the goal is to avoid repeat offenders from committing the crimes again and again. By studying these offenders, strategies could possibly be effectively managed so that these offenders can integrate back into normal society without fear. Through research and therapy, the goals are to prevent future victimization and a safer community. Strategies can be morphed by following the latest studies into re-offense so that those safety goals can be reached. While you can never know what is going on within a persons head completely, through study and research, a glimpse within the sexual offenders mind can be seen. Since there is no direct link between the amount of incarceration and recidivism, it is difficult to know with certainty if incarceration is truly the best, and main, tool to use. Whether with incarceration and therapy combined can truly change the mind of a sexual offender or deviant, remains to be seen. However, with the end goal being to keep our communities safe and have one less victim have to suffer through the aftermath and devastation of a sexual assault, more research of the criminals mind is an absolute must.

Black Like Me by John Howard Griffin and A Place Called Heaven by Cecil Foster :: Black Like Griffin Heaven Foster Essays

Black Like Me by John Howard Griffin and A Place Called Heaven by Cecil Foster Racism cruelly and completely corrupts the heart, body and intelligence not only of the oppressed, but it dehumanizes and brutalizes even the oppressors. In the autobiographical diaries, Black Like Me, written by John Howard Griffin, and A Place Called Heaven, written by Cecil Foster, both main characters alter their lifestyles, one in America, one in Canada, only to suffer raw hate, violence, crudity and inhumanity from white racists. Through these experiences, both men encounter many racial barriers that exist between whites and blacks, which entirely destroys the dignity and self worth of the blacks. However, the cruelty towards the blacks was not their most intriguing conclusion. Through observation, communication and personal experiences, both men came to realize that racism is not a part of human nature, but rather a by-product of the human nature of the fear of the unknown. John Howard Griffen was a white journalist who truly wanted to understand racism and how it affected the blacks. Griffen began to research the rise of suicide tendencies in Southern blacks. However, he realizes that it is very difficult to collect useful information because "the Southern Negro will not tell the white man the truth", (Griffen, pg.12). The reason the blacks would not speak to him is because he is white and whites were ultimately the driving force behind the suicide of many blacks. The blacks feared the white man, even Griffen, who disagreed with racism. He observed the situation, saw the fear and the hurt in the eyes of the Blacks when he came to speak to them, and decided that "the only way to observe what it was like to be black, was to become black", (Griffen, pg.21). Griffen, now disguised convincingly as a black man, was able to observe racism from a different perspective. Griffen observed how he was treated among his "fellow" blacks in order to attain his examination of racism. "A pleasant young Negro woman took my order and fixed my breakfastà ¢Ã¢â€š ¬Ã‚ ¦The man at the counter turned toward me and smiled, as though he wanted to talk", (Griffen, pg.23). This proves that it is the white's and the black's implanted and prohibiting fear that ultimately makes their minds up about the opposite race. If Griffen were still white, there is no doubt that the woman and the man would not have been so pleasant and open towards him. He observed the fact that just because he was black, like them, that they felt content and safe speaking and interacting with him. Griffen then continues to board a bus.

Lord of the Flies †Leadership Essay

The ideas of Leadership and human nature can best be related to an up and coming Hollywood star. They start out all innocent but the fame, fortune, and power catch up with them. It changes them, having people look up to you and knowing that they will follow everything they do allows you to understand the power that you have. They can end up going out of control and it will change them for the worst. The ability to have this kind of power, for Jack, turns him into being obsessive with being the leader of the tribe. When he does not win it makes him really jealous of Ralph. He makes everyone turn on Ralph to become the unofficial leader. The power drives him crazy and starts to beat on kids on the island for no apparent reason, it even escalades to killing them. It is human nature to have the desire for power, to lead other people, and control them, even though we don’t try to the greed can overpower us to do the wrong choices. The human nature of wanting power can come for several different reasons such as competition to be the leader of the tribe, having too much desire to be a leader, and when you are neglected by the others. A major reason there was greed to have power, in Lord of the Flies, is because there was competition in who would be it. Jack thought he was a shoe-in to be leader since he had the choir to back him up. Instead, Ralph was chosen over Jack. Jack was extremely angry that he lost and believed he deserved to be the leader. It was even embarassing to him because Ralph, who beat him out for being the leader, wasn’t even interested in winning. Jack became obsessed in having power over the tribe that he was ready to go great lengths to get what he wanted. He made some boys on the island feel like outsiders in order to get the tribe on his side. This is an example why competition is a main reason why there was a greed to have power. A large factor in Lord of the Flies, especially in Jack, is to have too much desire to be leader. When Jack used to live back in England he went to boarding school. In those days boarding schools were not the greatest places. He had boundaries on where he could go, what he could do and who he could talk too. Virtually, everyday of his life is scheduled. Once getting n this island he was free, he was free to do whatever he wanted. Because he was being confined to such a boring and routine life he wanted more than freedom. He wanted to control the freedom of others, he wanted to be leader. In his mind he was trying to prove he was responsible and could handle it, but what he did was plain cruelty and evil. You get a big impression that Jack never wants to leave this island. This is showing you that Jack you that Jack is one of the first to lose contact with civilization, its human nature to want power but he is going mad. A major key for Ralph to have power is because he was starting to get neglected by the others. At first Ralph wasn’t to fond in being chosen to be leader but knew he had some ideas on how they could get off the island. At first everyone listened to him and they were all excited to work. Then they wanted to hunt Ralph was okay with this because they could use some meat. This was a huge mistake, all they wanted to do was hunt. Ralph held assemblies to get them under control because no one was building shelters or working on the fire, they had lost all discipline The hunters were not happy what Ralph was telling him. The hunters were starting to favor the leader of the hunters Jack, because what he was telling seemed to be much more appealing to them. Jack then saw his chance to become the leader they were all frusterated at Ralph so the hunters all got together and moved out to a secluded part of the island. Those who were left behind, including Jack, were left with next to nothing. Ralph finally realized he was the lows of the lows, he was at Piggy’s level. This made him want some recognition to get back the status he once had so he joined Ralph. Once again its human nature that if you can’t beat them you join them. Ralph joined the group knowing it was wrong and through joining even lost contact with civilization. He want the power he once had as lesder but becomes a savage through it. Leadership, human nature and the effects it has is shown throughout the novel Lord Of The Flies. How much control we have over our human can make a big difference on our personality and how we react to different confrontations. The chance of having power will come at different times in our life we must choose the time we take them.

Curleys Wife’s Diary Essay

In the novel by John Steinbeck their was one character that really expressed his feeling to me and that character was Curley’s wife. Why am I such an emotional bucket? I’m not grumpy, im just lonely, noone gives me any attention, but all they want to do is just hurt me, by secluding me out because I am different, because I am a woman, my whole life has been denied to me, since I met that man in the club I thought my life was made, then my mother goes and denies my happiness and freedom to do whatever I want, even something good like going into the pictures, I did make a mistake because of my mothers fault, I married curley, that horrible horrible man was meant to be my escape from mother,†¦my Revenge†¦,but it didn’t happen, I just dug myself a deeper hole, I met curley in that club where I met the man, I met him the same night and i only really did it to get back at mother, that’s what she gets for ruining me life, Now,because of her I will never get my dream, and it could have been a reality, if that bag had’nt stopped my letters,†¦Everyone is so mean to me, they donâ₠¬â„¢t pay any attention and attempt to completely blank me from their life.Like when I was in the niggers tiny little hut,But I showed that stupid nigger why he shouldn’t treat me like dirt, because I am more important then him, even a secluded girl like me has more respect then a god damn nigger. I threatened to hang that man, he shouldn’t even be working here, he has a stupid back problem and looks like dung, he Should be shot.Also that stupid smelly sheep man Candy was there, what is he still doing in this ranch? He should have been kicked out ages ago, his a dumb smelly old man with no purpose , I Remember when I first showed George and lenny around the ranch.I was trying to make new friends is all and everyone was angry at me, including george, who tried to make that dumb bear ignore me as well. Then later when I asked where curley was, they all gave me bad looks, because I am a woman and I am different an they can not cope with that.I remember when I was sitting with lennie, the bear. I Saw that puppy he had killed and he was so panicy, trying to hide it from me, when I found it though he told me all his problems and he wasn’t so bad, we talked but all he seemed to care about as rabbits, he didn’t seem to pay attention to my troubles. But I guess he is dumb, All the men think I am trying to flirt. Sometimes I am talking to someone and they give me bad looks and tell me to go back to curley, as if he is my owner or something, and if they do not say that, instead curley beats me up, Lennie was telling me once that he likes to stroke things,†¦ and he also said that that’s how the puppy died and how all his pets die, and how he once had an aunt called clara who gave his special clothes for him to stroke. I think he is dumb or crippled in the head,. He told me that once he got in trouble with a girl in weed because he touched her dress and he was chased,