Topographic Map Free Essays

MS 217 Dennis Borzakov Class 723 January 15, 2013 Problem HOW IS A TOPOGRAPHIC MAP MADE Hypothesis I think that to make a topographic map you have to see the form of the object from up top. To do this you need a satellite image. These images are called aerial photographs. We will write a custom essay sample on Topographic Map or any similar topic only for you Order Now Using elevation calculators and ground measures cartographers then make topographic maps. Materials †¢ Clay model landform †¢ Water tinted with food coloring †¢ Transparency †¢ Clear plastic storage box with lid †¢ Beaker †¢ Metric ruler †¢ Tape †¢ Transparency marker Procedure 1. Using the ruler and the transparency marker, make marks up the side of the storage box one centimeter apart. 2. Place the clay model into the storage box. The bottom of the box will be zero elevation. 3. Secure the transparency to the top of the storage box with tape. 4. Using the beaker, pour water into the box to a height of one cm. 5. Use the transparency marker to trace the top of the water line on the transparency. 6. Using the scale 1cm=10m, mark the elevation on the line. 7. Remove the transparency and add water until a depth of 2cm is reached. 8. Map this level on the transparency and record the elevation. . Repeat the process of adding water and tracing until you have the hill mapped on the transparency. 10. Transfer the tracing of the hill onto a white sheet of paper. 11. Use the ruler to transfer the hill from the white sheet of paper to graph paper. Analysis The counter interval of this topographic map is 1cm is equal to 10 m. The distance between contour lines on the map show steepness of a slope on the landform model because the closer the lines are the steeper the hill is, the farther apart the lines are the more the gentle the rising of the hill will be. The elevation of Hill A is 80 meters and the elevation of Hill B is 90 meters. Elevation was presented on the map by the number of counter lines. The one with the most counter lines is the taller one. Conclusion In this experiment we took on the job of a cartographer. We graphed clay model hills to express elevation. We traced images of the forms from the transparency to the white sheet of paper to express the difference in counter lines. How to cite Topographic Map, Papers

Factors Affecting Supply and Demand of Coffee in Australian Market

Question: Discuss about theDemand and Supply of Coffee in Australia Market. Answer: Introduction: Demand is the willingness and ability of a buyer to buy a product at the current market price. It is the quantities that a consumer is willing and can be able to purchase at a given price in a specified period of time. Supply is willingness and ability of a supplier to supply products at the current market price. It is the amount of quantities that producers are willing and able to supply to the market at a given price within a specified period of time (Pinkasovitch, 2011). It is the balance of supply and demand that determines the market price of a commodity at a given period of time. Coffee is a beverage that is produced from coffee beans. According to Australian Health Survey released on 2014, indicated that 46% of Australia population consumes coffee. It also showed that tea which is a close substitute of coffee is consumed by 38% .This research showed how coffee is highly preferred in the Australian market. Coffee is consumed for it taste and refreshing effects. This paper will discuss the factors affecting demand and supply of coffee in the Australian market. Factors Affecting Demand For Coffee Demand for coffee is affected by many factors that change it price from the equilibrium .These factors are taste and preference, price of close substitute tea, population, consumers expectations, level of income and taxes. These factors are discussed below; The first factor is the level of income that a buyer has. Level of income determines the purchasing power of a consumer. A projected increase in consumer level of income will increase the demand for coffee in the market. For instance, the 2015-16 revenue forecasts of 8.4% will increase coffee consumption to 7.4% ("Coffee in Australia", 2016). Secondly is the consumer expectation. Buyers future price expectations affect the amount that will be bought. When consumers expect a future price decline, they will buy less today to avoid paying more in the in the future dates and vice verse. Consumers are speculative and will tend to consume coffee at the least cost possible (Mankiw and Taylor, 2011). Third is the price of tea in the market. Since coffee and tea are consumed as substitutes, a decrease in tea prices will make it affordable and therefore affordable to consumers. This will reduce the demand of coffee in the market. The fourth factor that affects demand for coffee in the Australian Market is population. The composition of individuals in the market affects the amount of coffee that is to be consumed. Immigration increases demand for coffee. Also an adoption of a coffee culture in Australia is steadily increasing the demand for coffee. For instance, the Italian immigrants are said to have a strong influence the Australian culture of drinking coffee. Fifth is the taste and preference of buyers. Coffee is much consumed because of it taste. Australians have a strong preference on quality coffee and change would greatly lead to change to it demand. Consumers have adopted a culture of taking good cup coffee from the top brands in the market. The last factor is the taxes charged by the government. Taxes charged by the government are passed to the final consumer. When this happens, the prices of coffee increase and the amount to be bought by a buyer decreases due to lowering of purchasing power. Factors Affecting Supply of Coffee in the Australian Market Producers and processors of coffee are affected by several factors that determine the amount they supply in the market. These factors are weather, cost of production, technology, producers expectations number of competitors, incentives and subsidies from the governments. These factors are discussed below. First is the climate change. Coffee is growth in plantations and prevailing weather condition affects the yields of the season. Unfavorable weather conditions reduce the coffee output therefore decreasing the amount that producers will be able to avail in the market. This condition causes shortages in the market vise verse. For instance, the coffee prices escalated when there was drought in Brazil in 2014.It lead to 20-30% crop loss that led to shortages in supply (Futures, 2014). Secondly is the change in production technology. Improvement or advancement in technology in the coffee industry enables producers and processors to produce and process more at lower cost. Therefore a change in technology increases the amount of coffee that producers are able to supply to the market at the prevailing prices in a given period of time (Garuma at al, 2015). Third is the cost of production. This refers to the amount spent by the producer or processor to produce a certain amount of coffee. An increase in cost of production reduces the ability of a producer to maximally produce coffee that is supplied to the market and vice verse. For instance, an increase in input prices will increase the cost of production therefore decreasing the morale and ability of a producer to produce more. The fourth factor is the number of competitors in the market. Many sellers in the market lead to high amount of supplies in the market and vice verse. The coffee market has many competitors who contribute to the wide variety in the market (Lewin, n.d.). A decrease in number of coffee competitors can lead to decrease in the amount of coffee supplied in the Australian market. Fifth is the incentive and subsidy given by the government. When government gives coffee producers an incentive or allows them access inputs at subsidized prices, it motivates them to produce more. The cost of production is lowed and producers are able to supply more coffee in the market with the prevailing prices (Garuma, 2015). Lastly is the suppliers expectation in the market. The amount supplied in the market is affected by the future expectations of the supplier. Whenever, the coffee producers are expecting a fall in price they will supply more to the market to dispose they already processed products to avoid or minimize losses and vice verse. Conclusion In conclusion, the factors that affect demand for coffee lead to increase or decrease of coffee prices that cause demand change. A decrease in coffee prices leads to an increase in quantities demanded in the market. On the other side, an increase in coffee market prices leads to an increase in supply .Therefore coffee is a normal good in the Australian market since it follows both the demand and supply law. I can also conclude that neither demand nor supply can determine the marker price on it own. It takes adjustments of both to determine the price of coffee .The point where the two meet is the equilibrium price and remains to be the market price until factors affecting demand or supply change. References Australian Health Survey.(2014). Nutrition First Results - Food and Nutrients, 2011-12 Mankiw N.G. and Taylor, M.P. (2011). Andover: Cengage Learning. Economics (2nd ed., revised ed.). Pinkasovitch, A. (2011). Introduction To Supply And Demand | Investopedia. [online] Investopedia. Available at: https://www.investopedia.com/articles/economics/11/intro-supply-demand.asp [Accessed 30 Aug. 2016]. Coffee in Australia. (2016). Euromonitor.com. Retrieved 1 September 2016, from https://www.euromonitor.com/coffee-in-australia/report Garuma, H., Berecha, G., Abedeta, C. (2015). Influence of Coffee Production Systems on the Occurrence of Coffee Beans Abnormality: Implication on Coffee Quality. Asian J. Of Plant Sciences, 14(1), 40-44. https://dx.doi.org/10.3923/ajps.2015.40.44 Industry leaders discuss future coffee trends. (2016). BeanScene Magazine. Retrieved 1 September 2016, from https://www.beanscenemag.com.au/articles/view/industry-leaders-discuss-future-coffee-trends Lewin, B., Giovannucci, D., Varangis, P. Coffee Markets: New Paradigms in Global Supply and Demand. SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.996111 The Top Factors that Move the Price of Coffee. (2016). Futuresknowledge.com. Retrieved 1 September 2016, from https://www.futuresknowledge.com/news-and-analysis/softs/the-top-factors-that-move-the-price-of-coffee/

The Feminist Movement in America free essay sample

The feminist movement in America of 60’s Maintenance: Introdaction The reasons of occurrence of the second wave of feminism in the beginning of 60’s Prominent features and differences of feminism of a new wave » Movement for the rights of women and female liberation movement Legal victories Timeline of key events View on Popular Culture The conclusion Literature Introduction. Feminism (fr. Feminisme, from an armour. Femina woman) in wide sense aspiration to equality of women with men in all spheres of a life of a society, in narrow sense – a womens movement which purpose is elimination of discrimination of women and equality of their rights with men. It is possible to name a synonym the term â€Å"emancipation of women†. Emancipation (lat. -emancipatio) Romans were designated by clearing from under the fatherly power. From here there was a general value-clearing from dependence and restriction. Feminist movement has long history which can be divided into two basic periods. We will write a custom essay sample on The Feminist Movement in America or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The first is a so-called feminism of the first wave or old feminism (end Ð ¥VIII – first third Ð ¥Ã ¥ centuries). At the heart of its ideology liberal doctrine about equality of the rights of citizens lay, the basic direction was sufragism– struggle for political equality of women. It has stopped the existence after its basic mission, and in the majority of the developed countries of the woman has been executed have received a vote on parliamentary elections. The second wave of feminism, neofeminism, has risen on a wave of the left movements of the end of 1960th. Owing to it in neofeminism except the liberal direction continuing traditions of old feminism, the strong radical current is allocated. This feminism proclaims unity of interests of all women and necessity of their incorporated struggle against mans domination not only in sphere public, but also sphere of a private life. Some researchers allocate also the third wave of feminism (from the beginning 1990th) which is characterized by attention strengthening to theoretical questions, carrying over of the analysis of problems from a social and economic plane on philosophical level. Now the feminism remains the considerable social movement which has reached of the greatest successes in the field of culture. In the centre of attention of feminism in its forms there is a remaining gender inequality of women. 1. The reasons of occurrence of the second wave of feminism in the beginning of 60’s The success of sufragism has for a while suspended the general development female political movement, which was four decades subsequent almost in a hibernation condition. But, despite all achievements of feminism, still in all spheres of a life, men predominated. It has appeared that equality on a paper insufficiently, it was necessary to change the relation to the woman and in consciousness of people. Awakening or â€Å"female revival† has begun in 60’s years. Its epicenter of a steel of the USA, where exactly these years observed activisation of the democratic processes directed on liquidation of various forms of discrimination, and first of all racism. The womens movement has found new, frequently radical forms, that has found reflexion in its name – â€Å"female liberation movement† (Women’s liberation). The phrase Women’s Liberation was first used in the United States in 1964 and first appeared in print in 1966. By 1968, although the term Women’s Liberation Front appeared in the magazine Ramparts, it was starting to refer to the whole women’s movement. The new wave of struggle for emancipation has been caused by structural changes in society and, first of all, substantial growth of a share of female work in a social production. So, to 1960, in the USA women made more than one third of manpower of the country, thus 54 % of workers of women were married, and 33 % had children that testifies to the business factors inducing women to join in a public industrial practice. With acquisition of experience of women’s political activity it was steel and more self-assured, in the forces. The impression is made that modern movement for clearing of women went a similar way. At its initial stage struggle for success the same specific goals – such as the right to abortion, the divorce right, legal prosecution of tyrants and the men beating the wives was developed. Option was a keyword: women aspired to dispose of their own life and, first of all – own body. The labour market became one more important field of activity of a womens movement at the present stage. Here struggle of women is conducted for the right to work reception, equality an advancement of possibilities on the career steps, equal paymen t for equal work. Thus, the feminism causes essential and irreversible changes in a life of the woman in all that concerns its social status, its sexual functioning, its place in a society. These processes make considerable impact on consciousness growth, both women, and men. 2. Prominent features and differences of feminism of a new wave » Feminist movement of 60’s and the beginnings of 70’s has received a little extravagant colouring, being shown in causing, even shocking traditionally adjusted the public by unusual slogans, forms of expression of the protest. Aspiring to awakening female consciousness, to clearing of public opinion of inertia patriarch the focused moral installations, feminists used, for example, receptions of the vulgar theatre†. In leaflets arisen in 1968Ð ³. To the American organisation under the scandalous name Witch it was told: â€Å"Everything that is repressive, has exclusively mans orientation, enviously, is noted by Puritanism and authoritativeness, should become a target of your criticism. Your weapon – your boundless fine imagination. Your force proceeds from you as from women, and it repeatedly amplifies from teamwork with your sisters. Your debt – to release your brothers (they want it or not) and from stereotypes of sexual roles†. The feminism, as well as any other political movement, could not avoid radicalism, leftism as some kind of illnesses of growth. Time, that sends a maturity of estimations, moderation and suspension of actions, at last, theoretical validity Was required. It was promoted substantially by creation of a network of so-called female researches (women’s studies), called simultaneously to conduct educational work and to bring the scientific base under movement for clearing of women. Female researches became an integral part of curriculums of many universities, there were many specialised research centres. 3. Movement for the rights of women and female liberation movement The second branch of movement –  «radical, left, often socialist feminism which denied idea of equality with men. In its frameworks was considered that political reforms never will release women, the main accent should be made on women, instead of on the state. The movement purpose – to change a way of thought and action, to overestimate a female essence, instead of to adapt the woman for ans values » Participants of this movement considered that women as group have the specific interests, which they should struggle together, irrespective of social or a racial accessory. Personal changes became the basic arena of struggle. This branch of movement operated more at local level. According to its participants, change of a society of the woman should begin with itself. This branch w ith-stood from set of groups (so-called  «groups of awakening of consciousness »), in which were not the leader and accurate structure. A little later, within the limits of it direction, the crisis centers for victims of rape, shelters for the wives suffering violence in a family, medical clinics, the female centers, the public co-operative societies, the centers for rendering of legal services, services on employment, female cafes and restaurants, female theatrical groups, art galleries,  «emancipating schools », bookshops, shops on sale of craft products and a network of female researches » have been created. The new womens movement has affected programs of almost all parties in the western countries. Left parties have appeared the most susceptible to feministic ideas. Many members of feminist movement became members of the left and green parties. Besides, in the majority of the countries the institutes which are taking up the problems of women (committees of the equal status, the ministry of affairs of women, etc. ) have been created. Though the majority of feminists and today specify in remaining problems and the discrimination facts, position of women in the West is real has changed very strongly. Women actively participate in various social movements and institutes; the female political representation has sharply increased in 1980th, especially in the Scandinavian countries where women have received to one third of places in parliament. 4. Legal victories Amongst the most significant legal victories of the movement after the formation of NOW were a 1967 Executive Order extending full Affirmative Action rights to women, Title IX and the Womens Educational Equity Act (1972 and 1975, educational equality), Title X (1970, health and family planning), the Equal Credit Opportunity Act (1974), the Pregnancy Discrimination Act of 1978, the illegalization of marital rape and the legalization of no-fault divorce in all states, a 1975 law requiring the U. S. Military Academies to admit women, and many Supreme Court cases, perhaps most notably, Reed v. Reed of 1971 and Roe v. Wade of 1973. However, the changing of the social attitudes towards women are usually considered the greatest success of the womens movement. _5. Timeline of key events_ The rise of the second-wave 1953 The Second Sex by Simone de Beauvoir (1949) translated from French to English Late 1950s Awareness rises that many women are disgruntled by their status in society and their inability to hold successful careers or achieve equality. 1960 The Food and Drug Administration approves combined oral contraceptive pills. They are made available in 1961. 1961 President Kennedy makes womens rights a key issue of the New Frontier, and names women (such as Esther Peterson) to many high-ranking posts in his administration. 50,000 women in 60 cities, mobilized by Women Strike for Peace, protest above ground testing of nuclear bombs and tainted milk. Helen Gurley Brown writes Sex and the Single Girl. 1963 The Commissions report finds discrimination against women in every aspect of American life and outlines plans to achieve equality. Specific recommendations for women in the workplace include fair hiring practices, paid maternity leave, and affordable childcare. Twenty years after it is first proposed, the Equal Pay Act establishes equality of pay for men and women performing equal work. However, it does not cover domestics, agricultural workers, executives, administrators or professionals. Betty Friedans The Feminine Mystique is published, becomes a best-seller, and lays the groundwork for the feminist movement. Alice Rossi presents Equality Between the Sexes: An Immodest Proposal at the American Academy of Arts and Sciences conference. 964 Title XII of the Civil Rights Act of 1964 bars employment discrimination on account of sex, race, etc. by private employers, employment agencies, and unions. The Equal Employment Opportunity Commission is established; in its first five years, 50,000 complaints of gender discrimination are received. 1965 Casey Hayden and Mary King circulate a memo about sexism in Civil Rights Movement. The Supreme Court case Griswold v. Connecticut strikes down the only remaining state law banning the use of contraceptives by married couples. The case Weeks v. Southern Belle marks a major triumph in the fight against restrictive labor laws and company regulations on the hours and conditions of women’s work, opening many previously male-only jobs to women. The Woman Question is raised for the first time at a Students for Democratic Society (SDS) conference. EEOC commissioners are appointed to enforce the Civil Rights Act. Among them there is only one woman, Aileen Hernandez, a future president of NOW. The Time Is NOW 1966 Twenty-eight women, among them Betty Friedan, found the National Organization for Women (NOW) to function as a civil rights organization for women. Betty Friedan becomes its first president. The group is the largest womens group in the U. S. and pursues its goals through extensive legislative lobbying, litigation, and public demonstrations. 1967 Executive Order 11375 expands President Johnsons 1965 affirmative action policy to cover discrimination based on sex, resulting in federal agencies and contractors taking active measures to ensure that all women as well as minorities have access to educational and employment opportunities equal to white males. Women’s liberation groups begin springing up all over the nation. NOW begins petitioning the EEOC to end sex-segregated want ads and adopts a Bill of Rights for Women. Senator Eugene McCarthy introduces the Equal Rights Amendment (ERA) in the US Senate. New York Radical Women is formed by Shulamith Firestone and Pam Allen. Anne Koedt organizes consciousness raising groups. The National Welfare Rights Organization is formed. From Miss America protests to revolution 1968 Robin Morgan leads members of New York Radical Women to protest the Miss America Pageant of 1968, which they decried as sexist and racist. The first national womens liberation conference is held in Lake Villa, a suburb of Chicago, Illinois. The National Abortion Rights Action League (NARAL) is founded by Betty Friedan and others. Coretta Scott King assumes leadership of the African-American Civil Rights Movement following the death of her husband, and expands the movements platform to include womens rights. Shirley Chisholm is elected to the United States Congress that same year, the first black congresswoman. The EEOC rules sex-segregated help wanted ads in newspapers illegal, a ruling which is upheld in 1973 by the Supreme Court. Women now are able to apply for higher-paying jobs previously opened only to men. New York feminists bury a dummy of Traditional Womanhood at the all-womens Jeanette Rankin Brigade demonstration against the Vietnam War in Washington, D. C. For the first time, feminists use the slogan Sisterhood is Powerful. The first public speakout against abortion laws is held in New York City. Notes from the First Year, a womens liberation theoretical journal, is published by the New York Radical Women. NOW celebrates Mothers Day with the slogan Rights, Not Roses. Mary Daly, professor of theology at Boston College, publishes a scathing criticism of the Catholic Churchs view and treatment of women entitled The Church and the Second Sex. 1969 The radical organization, Redstockings, organizes. Members of Redstockings disrupt a hearing on abortion laws of the New York Legislature when the panel of witnesses turns out to be 14 men and a nun. The groups demands repeal, not reform, of abortion laws. Redstockings popularizes slogans such as Sisterhood is Powerful, and The Personal is Political which become buzzwords of the feminist movement. California adopts a no fault divorce law which allows couples to divorce by mutual consent. It is the first state to do so; by 1985 every state has adopted a similar law. Legislation is also passed regarding equal division of common property. _6. _View on Popular Culture This wave of feminism helped to educate women and allowed them to see their personal lives as politicized and reflective of the sexist structure of power seen throughout society. â€Å"One project of second wave feminism was to create ‘positive’ images of women, to act as a counterweight to the dominant images circulating in popular culture and to raise women’s consciousness of their oppressions. Feminists during the movement viewed popular culture as just another example of gender equalities that tried to prove the idea that woman are classified into false images of how they should act and the roles they should play. They believed that the mass media was influencing women to act in certain ways. Artist Helen Reddy’s song â€Å"I Am Woman† played a large role in popular culture and became the feminist anthem; Reddy came to be known as a feminist poster girl or a feminist icon. Throughout second wave feminism other organizations started to form, such as the NOW and different black organizations emerged. {draw:frame} The conclusion Influence of political, economic, social changes on position of women was very inconsistent. Traditionally the woman erected to a pedestal, saw its role mainly in creation and preservation of the family centre, in education of children. But it did not prevent to use female work on a laborious work and to shut eyes to an inequality in wages of men and women. When the requirement for a labour has increased, women have recruited ranks of hired workers. And it besides that long time the married woman could not own the property, sign contracts on its own behalf and even to dispose of own wages. Centuries before in the developed countries of Europe and America the equal rights of citizens irrespective of a floor (in the USA – in 1920Ð ³ have been proclaimed were required. ). The society began to depart gradually from a rigid binding of those or other economic and behavioural norms on the basis of a floor, from traditional concepts about constructed on the gender factor of division of house, parental duties and labour activity out of door. Feministic ideas, in my opinion, and keep today the urgency. Let women have already achieved much, but original equality in a society is not carried out yet. Still in the politician and economy men predominate, with doubt concern progressive, business women. On a paper laws proclaim equality, and in practice old, patriarchal foundations in a family prevail, the man still considers itself as the owner in the house and in a society.

The Value Of The Modern Management Accounting System

The Value Of The Modern Management Accounting System Free Online Research Papers Today, because of revolution in management accounting, both smallest corner store and largest multinational organization start their own innovation on their accounting perspective. They were successful by applying new cost accounting model such as ABC systems and JIT system to improving the cost accounting system. Their Sociological perspective can be understood as a point of view that focuses not on individuals but their group or society, this is another concept that can be improve the value of modern management accounting system. Nowadays, most successful organization are more and more concentrate on the management accounting system innovation, by using both technical model and sociological/behavioral perspectives to improve the value in their management accounting system. The following essay will discuss the organizations how to apply the management control system to improve the working performance, and guide the employees achieving the goals. Introduction Simon (1995, p5) states that management control system as â€Å"the formal information-based routines and procedures managers use to maintain or alter patterns in organizational activities†. Management control system plays an important role in management accounting, it helps the directors to make decisions in daily operation and give good strategies of the business. In general, this system collects and uses information to aid and coordinate the planning and control decision. Moreover, the main point of management control system is to guide the behavior of the managers and employees to achieve the goal. In addition, management control system collects both financial and non-financial information inside and outside of the company. Management control system could depart as formal and informal control system. However, according to Simons’ definition of management control system the formal management control system much more helpful to aid the company achieve the goal. Becaus e to the formal management control system itself, it includes the explicit rules, procedures, performance measures and incentive plans so that it could guide the behavior of its managers and employees. The formal management control system consists of some systems and management accounting is one of the formal systems that provide information about revenue, cost and income, and according to this information. The manager could create the strategies and improve the working performance. This kind of system referred as a technical control system. However, only the technical control system is not good enough to guide the manager and employees achieving the goal. Hence, human resource system becomes another formal management control system which prepares the information on recruiting, training, absenteeism and accidents. It also supports a quality system that provides the information on scarp, defects, rework and late deliveries to customers. This kind of system is facing to the public whi ch is referred as a sociological control system. The main function of management control system is to sufficiently combine these two system so that to help the business improve the performance and achieve the goal more effectively. (Horngren, et al, 2003, p754) Technical control system As management accounting system is one of the formal management control system, and planning is one of the management process phase. Planning is used by management to develop the organization’s objective or goal, and set a plan that how to achieve it. For example, one organization set its objective to increase the market share by 10% and introduce its new product. The organization might decide to three actions to achieve it, increased advertising budget, open a new sales territory, and increase the research and development budget. Strategic planning is one kind of planning which is used by management to develop long-run courses of action to achieve the goal. Usually, a strategic planning involves a period’s cove five or ten years. Therefore, the plan serves as the basis for the long-term commitment of organizational resources. A strategic plan is approved by senior management level; it should integrate all aspects of the enterprise’s operations to achieve the lon g-term objective. Strategic plan should be periodically reviewed and revised, because it could be changed by environment during the operating period. Furthermore, in the short-term, operational planning is a short-run planning for achieving the operational goal. The objective of the operational plan should absolutely support all strategic planning of the enterprise. Thus, operational plan sets a period from a week or a month to several years. (Robin Copper, Regine Slagmulder, 1998, p.16) Operational plans are typically designed to achieve quality goal such as customer satisfaction, production and cost. In management accounting system, budget is a good tool for planning and achieving the operational objective. Budget is a process of translating the planning and programming decisions into specific projected financial plans for short-run. It is a segment of action programs adopted that set out planned and estimate the resources to be applied for the budget periods in order to attain the accomplishments. It also includes financial and non-financial aspects of the plan and the blueprint of the company in the upcoming years. As a management accountant, usually spend a lot of time in preparing and analyzing the budgets. The reason is that the manager could get some advantages from budget. The first advantage is strategic planning and implementation of plans. The managers could set its effective strategic planning access budget and match its marketplace and its opportunities to accomplish the goal. In addition, framework for judging performance is also an advantage of budget. Budget can overcome two limitations of using past performance as a basis for actual result. The third advantage is motivat ing managers and employees. A lot of research shows that budgets could challenge to improve the working performance. Because if the company can not achieve the budget number, it is viewed as a fail operation. Most managers and employees will work hard to avoid the failure and try the best to achieve the goal. That means the budget could push the managers and employees to achieve the goal more active. (Horngren, et al, 2003, p176) However, a successful of a business is not enough to be created by a good budget. Control is an important and necessary tool to meet the budget. It monitors the result between budget and actual to determine if the budget result is achieved or not. (Battistutta and Duncan, 1998, p355) When the managers have planned the goals and directed the actions, there comes the need to assess how well the plan is working. â€Å"Control is taking actions that implement the planning decisions and deciding how to evaluate performance and what feedback to provide that will help future decision making.† (Horngren, et al, 2003, p6) Controlling monitoring the operating results of implemented plans and comparing the actual results with the expected results. This feedback allows manager to isolate significant departures from plan for further investigation and possible remedial action. It may also lead to a revision of future plans. This philosophy of controlling is sometimes referred to as management by exception. For example, if actual department costs incurred in maintaining a process significantly exceed expected costs, then an investigation may be conducted to determine the cause of the difference so that corrective action may be taken. (Robin Copper, Regine Slagmulder, 199 8, p.17) Today many industries are reaching capacity levels and enjoying increase the sales and profits, the most significant change for manufacturing environment is â€Å"by increased automation and computerization, reduced levels of direct labor and inventory, increased attention to product and production planning, and shorter product life cycles.† (Anonymous, 2004). Such these manufacturing philosophies were along with the changing technologies, and as for the traditional cost accounting model, it can not be matched. Because the traditional costing accounting gives too little attention to internal and cost controls and cost controls, matches revenue and expenses improperly. Thus an alternative to these suggested solutions is for the accounting system to adopt for new method of accounting for product costs under generally accepted accounting principles (GAAP). â€Å"Activity-base costing, technology, and JIT (Just-In-Time) system have been developed to update the traditional account ing model so it adequately reflects today’s manufacturing environment.† (Seed, Allen H, 1990) These methods focus on cost control and the elimination of the overhead allocation problems therefore to improving the value of management accounting system. The later paragraph will discussed in more detail below to show why and how the traditional cost accounting model should be changed. Activity-base costing â€Å"Activity-base costing Accounting accumulates product cost and other financial and operational information based on the activities required to manufacture the product or achieve a financial or operational goal.† (Dilts, David M; Grabski, Severn V., 1990) Today’s management accountants are not allocating overhead to production solely on the basis of direct labor rather than before. The first step in activity-base costing is to identify the products that are the chosen cost objects. Such as the company make the men’s shoes named M-47. Then the direct costs should be identified next, after they developed the all cost account, all the cost should be allocated to activities. For example, the machine costs are allocated on the machine hours, and the direct labor costs are allocated on the direct labor hours. The left steps for ABC system is select the cost allocation bases to use for allocating indirect cost to the products, and identify the indirect cost associat e with cost allocation base. The last step is to compute the rate per unit and indirect cost allocated to the products. This method of allocation relates products costs directly to the resources used to produce them, comparing with the traditional model, they found that â€Å"overhead costs applied to their products could be as little as one-fifth or as much as 20 times the amounts applied under the traditional model.† (Dilts, David M; Grabski, Severn V., 1990) Controls also are strengthened under activity accounting because costs are controlled at the activity level where they are being incurred. The traditional model emphasizes cost control at the finished product level after the goods have been produced and the costs have been incurred. Therefore, activity base costing can be improved the management accounting by the stage of cost allocating and controls. Just-In-Time System The concept of JIT was defined of reducing inventories by working closely with supplies to co-ordinate delivery of materials just before their use in the manufacturing or supply process. This means JIT can minimize the inventory by supplying material and components to the production line directly before placement in to the product. Furthermore, in the ultimate JIT system, inventory is constant from year to year means that the cost of goods sold equals the cost of goods manufactured. However, normally, costs of goods, includes raw materials, work in process, finished goods inventory and cost of good sold. If cost of goods sold equals the cost of goods manufactured, then cost of goods sold will disappear, lead ending inventories to be immaterial. On the other hand, JIT profoundly affect the unit cost concept. â€Å"A successful JIT system requires the just in time supply of defect-free inventories to all stages of production.† (Anthony A. Atkinson,CMA 1998)This is means to improving the productivity by reducing the waste and the production costs. Sociological control system It is not good enough for the company to achieve the goal for using technical system. Sociological control system could assist the company and achieve the goal easily. People may have problems from the planning and controlling. Of course, budgeting will bring a lot of benefits for operating the company in the future. However, budgeting could bring the stress to all employees to achieve the goal at the same time. For example, in order to be effective, budgeting need to built â€Å"honest† relationships been the lower-level managers and high-level managers even their bosses. Because the lower-level managers want to keep successful and they may give the wrong number to higher-level managers and their bosses. â€Å"Empowerment is the most recent management initiative aimed at getting more effort, commitment involvement, and output from employees throughout the organization.† (Macintosh, 1994, P1) Thomas Johnson is a proponent of employee empowerment person. He believes that the problem can be solute by lower-level employees. Because they deep understand of production processes and customer concerns so that they could use the accounting information to aid the organization achieve their objective.(Macintosh, 1994, P1) Johnson also argued that there was a problem by using â€Å"remote control management† in the past couple of years. He said, Attention of management at all levels focused on costs, profit, ROI, leverage, and other financial results. Not shop floor organization and satisfaction of customer wants. Managers began to manipulate processes to achieve accounting results, instead of monitoring well-run processes by occasionally checking accounting results. Process management-intuitively understood by most managers before the 1950s-was quickly replaced by â€Å"managing by the number†. Worse, top managers increasingly identified and defined â€Å"process† in term of whatever it took to achieve desired accounting result. And that view of things was telegraphed throughout every level of almost every business in the nation. (Johnson, was cited by Macintosh, 1994, p10) Johnson also believed that â€Å"remote control system misleads managers into chasing false imperatives†¦always sustain output at a level to cover all costs, and always persuade customers to buy output at prices high enough to earn the market’s required rate of return† (Johnson, was cited by Macintosh, 1994, p10). Remote control by the numbers merely encourages lower-level managers â€Å"to manipulate (or tamper with) processes in order to achieve accounting cost and revenue targets dictated by â€Å"top down† command and control information† (Johnson, was cited by Macintosh, 1994, p10). Such actions are the opposite of the responsiveness and flexibility needed in today’s global markets.† In fact, this kind of higher-level manager does not understand how to satisfy customers’ needs and wants at all. More disturbing is they did not care the employees who actually produce and market the products. In summary, beside strategic management, many organizations are in order to gain and keep the competitiveness and they focus on their basic resources and employees. The competitiveness of the marketplace has placed a premium on productivity, quality and creativity. However, higher level of productivity and quality cannot be achieved by the employees who are alienated and disinterred. (Aryee, 1993, p227) Analysis As a result of buttered by intense level of competition under globalization of the marketplace. Most organizations need to apply an effective management system to create a committed workforce. Hence, management control system links socialization practices to the business strategy so that it can improve the working performance and aid the employees achieve the goals. Posneret al. (1985, p. 294) cited Watson (the legendary head) of IBM as saying: I believe the real difference between success and failure in a corporation (can very) often is traced to the question of how well the organization brings out great energies and talents of its people. What does it do to help these people find common cause with each other? I think you will find that it owns resiliency†¦to the power of what call beliefs and the appeal these beliefs have for its people. In other words, the basic philosophy, spirit and drive of an organization have far more to do with its relative achievements than to technological or economic resources, organizational structure, innovation and timing. (Posneret, was cited by Aryee, 1993, p229) â€Å"Human resource management can help a firm obtain competitive advantage lowering costs, by increasing sources of product and service differentiation or by both†. (Posneret, was cited by Aryee, 1993, p229) For example, human resource management should make their own employees happy so that the employees could work harder to help the firm achieve the goal. Active working behavior could improve the working performance, and it must reduce the costs and increase the sources of products and services. Oppositely, if the employees lost the commit and then, a negative working behavior will exist at the same time. It will cumber the development of the firm. Therefore, â€Å"Strategic human resource management posits that organizations select human resource management practices that stimulate and reinforce specific employee behaviors required to successfully implement organizational strategy.† (Collins, was cited by Aryee, 1993, p234) For example, the strategic human resource management could include that the company could set a bonus to encourage the employees who did good job. This action could motivate the employee working harder. Conclusion The two parts, one is improving the value of management accounting system by technical model, and the other is sociological/behavioral perspectives. In the technical model, it was mainly talked about the ABC system, JIT system, and technology accounting as the tool to improve the value of the management accounting systems and practice. Furthermore, Sociological and behavioral also can lead the management accounting system value improve, based on their external and internal environment. Try to be more concentrate on the customers, as much as lower the input price, to get more competitive advantages, therefore, to improving the productivity and lower the production costs by applying the technical method, as a results to improving the value of the management accounting system. Therefore in conclusion, move to the successful organization, the group need to be brave in innovation, although the financial technical such as costing accounting system but some other perspectives like non finan cial perspectives sociological and behavioral is also important for an organization to move to successful. The main function of management control system is to combine technical method and sociological method, and aid the working performance lead to guide the employees achieving the objective. References List Anonymous (Apr 2004) â€Å"10 Tactics That Foster Most Effective Change In Accounting Depts.† Accounting Department Management Report. New York: Vol.04-04 pg.1 Anthony A. Atkinson, CMA ( Nov 1998) â€Å" The Exchange† Management Innovation And Cost Accounting , Vol.62, Iss.9; pg.14 Aryee. S., (1993), Creating a committed workforce: linking socialisation practices to business strategy, Issues in strategic management accounting. Sydney. Harcourt Brace Jovanovich. 1993. 297 p. p 227-239 Battistutta, S and Duncan?S, (1998) Accounting For Non-accountants, Nelson Australia Pty Limited, South Melbourne. Dilts, David M; Grabski, Severn V. (Feb 1990) â€Å"Advanced manufacturing Technologies: What They Can Offer Management Accountants† Management Accounting; 71, 8; ABI/INFORM Global pg.50 Horngren, C., Foster, G. and Datar, S, (2003), Cost Accounting: A Managerial Emphasis, 11th ed, Prentice-Hall International USA. Macintosh, N. (1994), ‘Employee Accounting Systems’ in Management Accounting and Control System: An Organizational and Behavioral Approach, J Wiley, New York, p245-256. Robbins, Stephen P., Bergman, Rolf, Stagg, Ian and Coulter, Mary, (2003), Foundations of Management, Pearson Education Australia, Sydney. Seed, Allen H (Feb 1990), â€Å"Improving cost management†, Management Accounting; 71, 8; ABI/INFORM Global pg.27 Simons, R. (1995) Levers of Control, Harvard Business School Press: Boston MA. Research Papers on The Value Of The Modern Management Accounting SystemThe Project Managment Office SystemBionic Assembly System: A New Concept of SelfIncorporating Risk and Uncertainty Factor in CapitalDefinition of Export QuotasOpen Architechture a white paperNever Been Kicked Out of a Place This NiceMarketing of Lifeboy Soap A Unilever ProductTwilight of the UAWThe Effects of Illegal ImmigrationStandardized Testing

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