Darwins Contribution to Science

Darwin’s Contribution to Science Eric Nash Bio-Literature Dr. Slovak 04/15/2013 When one ponders the current understanding of evolution and natural selection and where it came from, many names may come to mind. However, the man who gave us the idea of natural selection in the first place was none other than Charles Darwin. While Darwin was not the only one conducting research of this kind, his name stands out as a driving force behind our current understanding of evolution.Charles Darwin was born on February 12, 1809 to Robert and Susanna Darwin. Darwin’s father Robert was a physician, much as his paternal grandfather Erasmus Darwin. Charles Darwin studied medicine at the University of Edinburgh, but quickly found that his future lay on a different path. Darwin eventually attended Cambridge University, between 1828 – 1831, where he graduated with the intention of becoming a clergyman. In those days, a clergyman was a general lover of all things natural and could be called by some, the original biologists.Very soon after, indeed the same year as his graduation, Darwin was invited to go along with Captain Robert Fitzroy on a voyage aboard The Beagle. His main role was to be the resident naturalist. During the voyage, Darwin was expected to gather samples and make observations in order to send back to England for classification. Little did Darwin know that the voyage would last five years. While Darwin is known mostly for his work on the Galapagos Islands, he only spent five weeks of his five year journey on the islands. Most of his work was on mainland South America.Through his collection of fossils, skins, skeletons, and various other samples, Darwin was able to postulate about isolation and change within a species. Darwin spent years after his voyage on The Beagle, cataloguing specimens, consulting with colleagues, and getting everything in order to make sure that he had the best support for his theories. It wasn’t until he read an e conomic report by Malthus that describes population growth and decline are based on various factors such as famine or disease (James, 1979), that Darwin began to put together the pieces of what he had learned from his voyage and study.Malthus’ work helped Darwin to understand that under specific conditions, favorable variations would tend to be preserved while unfavorable characteristics would be destroyed. Darwin began to work on a report outlining his theory of evolution through natural selection, but never published them. In 1856, Charles Lyell convinced Darwin to start working on a book detailing his work. Darwin didn’t put a great deal of effort into a book until after 1858, when Alred Russel Wallace sent a letter to Darwin, explaining in almost identical fashion to Darwin’s work, evolution by natural selection.After two presentations at the Linnean Society, in which two of Darwin’s papers and one from Wallace was used, Darwin began his work on, â₠¬Å"On the Origin of the Species. † This was a smaller version of the larger book he was intending on writing and was published in 1859 where it immediately became a scientific sensation. Many scientists argued against Darwin’s work claiming that evolution was a product of major sudden changes which caused large mutations. These scientists were known as â€Å"saltationists†.The major argument was the fact that the earth was not old enough for gradualism, or evolution through small steps, to have occurred. It wasn’t until Mendel’s work on genetics in 1856 that Darwin’s theories really began to take hold. It took all the way until the 1930’s before gradualism was widely accepted. Ultimately, Darwin was not fully vindicated until the last half of the 20th century in which DNA and genes were better understood. Although much of Darwin’s later years were spent in illness, he continued to work.After â€Å"On the Origin of the Speciesâ €  was written, he continued to work on human descent from earlier animals including the evolution of societies and mental abilities. He also did some work to explain the decorative beauty of wildlife and plant life such as his work in 1861 into wild orchids. He showed that an adaptation in their flower petals to attract specific moths in order to ensure cross pollination. He then wrote â€Å"Fertilisation of Orchids† in 1862 where he detailed the power of natural selection to clarify compound ecological interactions and made testable predictions.Darwin went on with, â€Å"The Descent of Man, and Selection in Relation to Sex,† where he Darwin proposed evidence from many sources citing that humans are animals. He explained that sexual selection can describe unreasonable characteristics such as differences between the sexes of various racial differences while emphasizing that all humans are the same species. Darwin was also pleased by this time that his theories did n ot meet the criticism that they once did commenting that â€Å"†everybody is talking about it without being shocked† (Darwin, 1887).After Darwin’s demise, many geographical features and landmarks were named after him. Captain Robert Fitzroy named Darwin Sound in commemoration of Darwin’s quick thinking in saving The Beagle from being sunk when a large glacier created a wave that would have decimated their boats. In the Andes, there is Mount Darwin, so named during the celebration of Darwin’s 25th birthday. More than 120 species and nine genera have been named after Darwin. A group of tanagers found in the Galapagos Islands became known as Darwin’s finches, which ironically, has promoted a great deal of inaccuracies about Darwin’s work.There is even a Darwin Day in England. Darwin’s contribution to science is not insignificant. While not knowing where his theories would lead, he inadvertently became the father of evolution throug h natural selection. His ideas revolutionized the way scientists thought, thus leading to what we know today. Although, the presence of people such as Alred Russel Wallace goes to show that the truth was out there already, it simply needed the tenacity of a man like Darwin to do the work and publish those finding.Charles Darwin put in the time and effort to voyage on The Beagle in order to make everything we know today, possible. While I believe that a truth is a truth and all it needs is someone to find it, without those people, where would we be? Darwin himself once said, â€Å"Ignorance more frequently begets confidence than does knowledge: it is those who know little, and not those who know much, who so positively assert that this or that problem will never be solved by science. † References Darwin, Charles (1887). In Darwin, Francis. The life and letters of Charles Darwin, including an autobiographical chapter.London: John Murray. ISBN 0-404-08417-6 Darwin, Charles (1859 ). On the Origin of Species by Means of Natural Selection, or the Preservation of Favoured Races in the Struggle for Life (1st ed. ). London: John Murray. ISBN 1-4353-9386-4. Darwin, Charles (1862), On the various contrivances by which British and foreign orchids are fertilised by insects, and on the good effects of intercrossing, London: John Murray James, Patricia 1979. Population Malthus: his life and times. London: Routledge and Kegan Paul. Powerpoint Presentation. Charles Darwin 1809-1882 by Dr. Slovak.

Hunger Games, Film Essay Essay

The movie ‘The Hunger Games’ directed by Gary Ross is an extraordinary fictional tale. A tale set in a futuristic dystopia society called ‘Panem’. This nation is divided into 12 districts and a capitol. Every year each district must offer two tributes a male and a female that must fight to the death until there is one remaining tribute out of twenty-four, who later becomes a victor. An interesting character in the film is Katniss Everdene, the films heroine. A District 12 citizen, katniss’s will to survive and furious attitude is shown from the moment we first see her on screen. Throughout the games we see Katniss challenging the regime and having the will to survive. Even before Katniss enters the games we see her take a maternal role over Primrose, her younger sister. Katniss provides a living for them both. The level of maturity shown through the character Katniss makes her intriguing to the audience, making her and interesting character. Throughout the film, character Katniss provided the audience with a sense of maternal values and wholesome family principals. As food is scarce in District 12, Katniss hunts in the nearby district in order for her family to survive, despite the dictatorship her life is ruled by. A full shot of Katniss daringly venturing into a neighbouring district to provide food, shows us just how bad the situation is for the district. The fence that separates the districts can be seen for an immense way, and the close up of the high voltage sign provides us with the feeling of what Katniss would do for her family. This restores a sense of familiar family values to the audience. The director Gary Ross has deliberate used Katniss’s character to involve our own emotions and connect closer to the film through Katniss’s maternal instinct to keep her family alive. Gary Ross positioned the viewers to feel for her family and the community who are run by greedy sadistic dictators and we feel disgusted for those who try and run others lives through the enforcement of fear. Gary Ross uses Katniss to relate to our problems and us, viewers can understand the challenges Katniss goes through cause they are much like our own. Katniss show the audience how everybody has the natural instinct to survive when put in front of difficult situations. Before Katniss enters the games she comes across as stubborn and making friends is not her strong point. Katniss portrays a sympathetic and loving emotion during the games once Hamish, her mentor gave her wise words, ‘you have to make people like you’. Hamish being a past tribute, who became a victor, knows how the games must be played to win. A mid shot on Katniss’s face when told this captures her emotions in a way the lets the audience know the discomfort the news has brought her. Katniss preformed well during the games, and upheld a persona leading up to the games. Together Katniss and Peeta, the male tribute from district 12 forged a fake love for the satisfaction of the government. In a critical moment in the film after Peeta gets injured they use their ‘love’ to receive medication, A single kiss helped them get the suplies they needed with a note attached reading â€Å"you call that a kiss†. Kat niss is willing to adapt to lying in order to survive. As the audience, we are positioned to understand to understand her point of view, Katniss does not enjoy killing, nor approve however in order to survive she is willing to do what is nessercery, and as viewers we asked left asking what would we do in this situation? Through Katniss’s character, Gary Ross has led the audience to see how natural human emotions have led Katniss to rebel. A rebellion against the regime ordered by the totalatarian government. When a young girl named Rue from district 11 is murdered due to a consequence of the games, Katniss comforts her as she would with her younger sister, Primrose, this positions the audience to feel sympathy towards the tributes of the games, especially young Rue and we feel ashamed towards the form of entertainment enforced by the government. Katniss’s rebellion is sparked by Rue’s dying last wish ‘ you must win’. Rue is helping Katniss through her battle, so Katniss supports her by showing a symbol of respect towards district 11. Katniss holds up her three fingers towards the camera in a full shot angle to capture the significance of this tiny action. No past tribute has ever done this towards another tributes and Gary Ross uses this action to differentiate Katn iss from the other tributes. Katniss’s action brought humanity to the games, which brought hope, and a lot of hope was unwelcome by the Capitol.

Nursing Theory Essay Example | Topics and Well Written Essays - 1750 words

Nursing Theory - Essay Example The aim of this paper is to describe a concept from a particular nursing theory. The excerpt will also describe the application of the concept to the nursing practice as well as to particular domains. The nursing theory to derive the concept is the Virginia Henderson’s need theory. The theory includes a definition of nursing as well as the description of the roles of a nurse, in addition to enumerating the 14 components that comprise the basic nursing care. Henderson nursing theory has four major concepts namely; individual, environment, health, and nursing. This paper will describe the nursing concept. The nursing concept supports temporarily a person without necessary knowledge, will, and strength to satisfy more than one of the 14 basic needs. The concept also helps as well as supports the person in attainment of independence as well as in life activities. The concept brings out the role of nurses as that of serving to ensure the completeness of the patient or to make them whole or independent. The classic definition of nursing according to Henderson is that, â€Å" I say that the nurse does for others what they would do for themselves if they had the strength, the will, and the knowledge. But I go on to say that the nurse makes the patient independent of him or her as soon as possible (Henderson, 2000).† The concept also shows that the nurse is required to conduct the physician’s therapeutic plan. Similarly, the individualized care is the outcome of the creativity of the nurse in planning for care. The concept also reveals the use of nursing research for instance in categorized nursing that involves nursing care and in non nursing situations like cleanliness, ordering supplies, and serving food (Sitzman & Lisa, 2004). The Nature of Nursing reveals that the nurse is and ought to be an independent practitioner, practice legally, as well as having the capability to make judgments as long as she is not conducting diagnosis. Additionally, th is nature dictates that the nurse should be in a position to prescribe treatment for the illness and able to make a prognosis. All these roles describe the functions of the physicians. The concept also reveals that the nurse should possess the knowledge to conduct individualized practice as well as human care. Additionally, the nurse should be a scientific problem solver. The role of a nurse according the Nature of Nursing is to get into the skin of the patient and supplement his or her strength with knowledge or will as per his or her needs. It is the responsibility of the nurse to assess the requirements of the individual patient, assist person to meet their health need. Additionally, to offer an environment in which the person can manage their activities without aid. The classical definition of Henderson nursing claims that he feels that the nurse perform on behalf of others what they would accomplish of they had the knowledge, will as well as the strength. The concept continues to claim that the nurse makes the patient to become independent as soon as possible (Sitzman & Lisa, 2004). Discussion of how the Nursing Concept may be applied in any Domain of Nursing Practice The nursing concept of the Henderson’s need theory may be applied in numerous domains such as nursing education and nursing research as explained below. Influence on Nursing Education The nursing concept has contributed enormously to the basis of many nursing schools. To begin with is the

The Great Pablo Picasso Research Paper Example | Topics and Well Written Essays - 1500 words

The Great Pablo Picasso - Research Paper Example The paper "The Great Pablo Picasso" discovers his incredible art and shows some facts from life of the famous artist. His mother was Doà ±a Maria Picasso y Lopez and his father was Don Jose Ruiz Blasco, a painter and art teacher. He was obviously influenced and basically trained by his father and he was known to have entered the School of Fine Arts in Barcelona when his family moved there when he was just fourteen years old. Although he was way too young, he was accepted in the school because of an evidence of a real talent however, he proved to be a genius who easily gets bored with the norms so that he rather became infamous in school, skipping classes only to go out to his neighborhood and delve into the real thing. The same happened when he transferred to the Royal Academy of San Fernando in Madrid two years later so that in 1899, as he went around finding the satisfaction he was looking for in expressing himself, he was introduced to El Quatro Gats, The Four Cats, a group of ar tists which became his inspiration for change. Probably one of the reasons that count Picasso among the greats is his experimentation and adaptation of different and thriving types of art throughout his lifetime. As he was trained by his artist father, his first unpublished works were of Renaissance quality to which he referred to in one of his comments when he was passing by children during his old age, â€Å"When I was as old as these children, I could draw like Raphael, but it took me a lifetime to learn to draw like them†.... Most of Picasso’s subjects during this period are about poverty, isolation and anguish, strengthened probably by his feelings when he lost a dear friend to death (bio.com). This probably explains also the use of the color as blue represents a gloomy mood. Another painting known during this period is ‘The Old Guitarist’ which pictures an old man playing with his guitar. What is eye-catching in this portrait is the loneliness that is expressed by the man, with his head bent, seemingly more concentrated on his feelings than his guitar. The man could be said to be poor as seen by his clothe which is a one piece, long, worn and torn shirt. This depicts poverty and the hardships that go with it. Perhaps the most talked about work during the Blue Period is ‘La Vie’ because it spurred rumors that the subject is Picasso’s friend who committed suicide when he was rejected by his lover (de Kooning). ‘La Vie’ pictures three adults and a baby. The two figures on the left are obviously lovers, naked and holding each other as they seem to be confronted by a fully dressed woman holding a baby. Behind them are portraits of nude images that probably help to tell the story more clearly. Although several interpretations were suggested by art critiques, Picasso himself never offered his own interpretations so that the painter’s reactions add to the mystery and popularity of the painting. As expected, blue is the dominant color, ranging from very light hues to darker ones where the darkest color almost reveals a black tint seen especially on the clothes of the woman holding the baby. When Picasso met Fernande Olivier, a model to whom he fell in love with, Picasso’s

Affordable care act Essay Example | Topics and Well Written Essays - 250 words

Affordable care act - Essay Example The Act paves the way for the construction more health centers and National Health Service Corps at a cost of $12.5 billion across the period 2011-2015. The measures in the Act reduce the cost of coverage for ordinary citizens. In fact, the Affordable Care Act is expected to reduce the number of citizens without insurance by 50% (Rosenbaum, 2011). The employers, pharmaceutical companies, and medical equipment manufacturers contribute a tax towards the general health of the public. Thus, the Act covers citizens regardless of age, gender, and race, thereby allowing for a healthy population. The affordable care act leaves a huge role for nurses. The Act provides for health promotion and insists on primary care. Such roles are dedicated to nurses. In the Act, nurses have a responsibility of ensuring that common health problems are contained at the source by communicating health information to the people and prevent vulnerabilities. By so doing, nurses reduce the pressure on healthcare system, thus reducing the cost of healthcare. The point implies that the role of nurses has widened due to the implementation of the Act. Department of Human and Social Services. (2013, September 11). Improving the Public’s Health through the Affordable Care. Retrieved from

Outline the key factors influencing viability of desirable development Essay

Outline the key factors influencing viability of desirable development in Croydon, and discuss how they might be effectively mediated by the local planning authority - Essay Example Lastly, are my recommendations of policies to the council and justify them. Urban planning is best defined as a form of state intervention in a development process dominated by the private sector (David, P.2). As David stated, any form of planning including bargaining, negotiation, controlling is in the purpose of producing a better urban environment for people living in the area. It is a means to achieve sustainable development including the use of scarce resources, better social inclusion, long-term economic growth, which ensures better lives for ourselves and a better environment for future generations (NPPF, 2012). Solving the existing physical and social issues by making relevant policies, planning authorities are participating into the market in the role of moderately improving the situation towards a more acceptable position. Croydon Unitary Development Plan was the development plan for the borough until the LDF comes into force in 2012. Croydon, as the largest London borough, has the highest population among all London boroughs. It has a wide variety of residential areas. The residential neighborhoods comprise distinct communities that focus on established centers. Croydon has a significant commercial city center, which is built in the purpose of regional, as well as national importance in the Vision 2020 for Croydon Metropolitan Center. It has a fully developed infrastructure including convenient traffic linking to London and efficient public transportation. UDP (2006) indicates, the development strategy takes the Croydons location, role in the economic activity, and present situation into account. The city needs to grow positively by providing a certain amount of housing to meet the market demand, a series of jobs to meet employment needs, and the implementation of the Vision 2020 for Croydon Metropolitan Centre. Meanwhile, the plan also looks for opportunities for fully development

Workplace negotiation Research Paper Example | Topics and Well Written Essays - 1500 words

Workplace negotiation - Research Paper Example The success of negotiations in the workplace is usually depended on the willingness of the parties to arrive to commonly accepted solutions, meaning that the decisions made should respond to the interests of all participants. The collective bargaining systems have been introduced in order to help towards the improvement of communication between employers and employees – referring to both the private and the public sector (Adams 1999). However, the above target is not always achieved. In this way, the value of collective bargaining, as a tool for communication/ cooperation in regard to the employers’ and the employees’ rights is reduced. The reasons for the failure of statutory collective bargaining systems in promoting collective bargaining are presented and analyzed in this paper. Reference is made, as indicative examples, to two Anglo-Saxon countries, US and Australia. It is proved that the statutory collective bargaining systems in countries with common legal environment are likely to present similar weaknesses; the characteristics of a country’s legal framework are therefore of critical importance for the prospects of the particular country’s statutory collective bargaining systems (Davidov 2004). ... This fact is revealed in the Wagner Act of 1935, the legislative text incorporating the criteria for the establishment and the expansion of collective bargaining in USA. The above Act has a critical weakness: it emphasizes on the process of establishing a relationship between the union and the worker – meaning that the employees recognize a particular union as their representative in the bargaining process – and on ensuring that the bargaining process begins (Cox et al. 1950, p.389). No reference is made to the principles or the methodologies on which the collective bargaining process will be based. In this way, it is possible that violations of the rights of either of the parties are taken place since no standards or requirements are set for the development of the process (Cox et al. 1950, p.389). The above phenomenon is, still today, a key characteristic of the collective bargaining process in USA showing the gaps of the legislation in the specific field. In accordanc e with Cox et al. (1950) the above trend could be possibly explained by the following fact: since their appearance, unions have managed to increase their power. In fact, the growth of unions has been continuous and impressive causing strong pressures to the markets globally. For this reason, it is implied that no support is required to the collective bargaining process, as a procedure in progress; rather, emphasis should be made on the protection of the process as a tool for communication between employers and employees. In other words, since trade unions exist in a particular country and since the access of employees to them is secured, then no further action should be taken for the promotion of unionism and collective bargaining. This is the idea on which the

Basic Principles of the Marketing Research Paper

Basic Principles of the Marketing - Research Paper Example The researcher states that relevant example of an intangible product can be Australian Open Championship that offers its services for the purpose of satisfying entertaining needs of spectators. Its arrangement requires different kinds of assets, including financial, human and material resources. Sports equipment, food, and beverages for cafeterias, souvenirs play the role of tangible assets, meanwhile administrative and maintenance staff plays the role of human resources. Visitors buy tickets for the Championship, therefore this event has profit basis along with the social goal to develop sport around the country. Tennis Australia considers that the more people enroll in clubs, the more skillful and distinguished players can be trained and stand out. This will increase Australia’s chances to win awards on world championships, improve state’s reputation and attain international recognition of the country. Tennis Australia strives for raising people’s interest and attraction their attention to sports activities. Watching professional players, potential consumers are prone to follow their examples and become tennis players later on by themselves. Australian Open Championship can be considered as a brand due to its main purpose to promote tennis. Its biggest value is that people get closer to sports events and later on become more interest in it. Brand statement of Tennis Australia cannot be considered as useful one in a full way because, in my opinion, it does not display all the urgency and importance of organization’s mission. A brand statement should be more profound and all-embracing so that potential consumers have a clear presentiment about company’s direction and promotion campaign. The success of brand realignment can be measured with the help of the increased number of people who enroll in clubs after realignment. The main participants of the microclimate of air travel industry are competitors; companies that deliver raw materials; suppliers of integrated products; partners and distributors. For instance, if the prices for raw materials increase, the total cost of airplane grows also, therefore airlines which use modern airplanes will increase prices of tickets for preventing a situation from losing additional profits. Factors of macroenvironmental can be political, economic, ecological and legislative situation in the country. If the level of economic development in specific country drops, this decreases profits of the population, who consequently due to lower salary will prefer a less expensive method of transportation substituting jets for trains or buses. Decreased level of demand will influence on air industry’s profits. Finally, airlines will be compelled to review price policies for affecting ticket sales.

Justice and Legality in Shakespeare’s Measure for Measure Essay Example for Free

Justice and Legality in Shakespeare’s Measure for Measure Essay In this brief paper, legality will be taken to mean as â€Å"doing what the written laws or accepted customs require. On the other hand, justice refers to â€Å"doing for any person what is fitting and proper for that person. † Often dubbed as a â€Å"dark† comedy, Measure for Measure is comprised of characters that are confronted with moral dilemmas. The characters that will be analyzed based on the legality and justness of their actions are the Duke, Angelo, and Isabella. These three characters are interrelated in the sense that their actions affect the other characters in the play. This makes the plot complex just like in most plays of Shakespeare. Also, not only does Measure for Measure abound with intrigue and revelation but also with pertinent questions on freedom, sexuality, morality, and the Law. Hence, a reading of the characters necessitates an understanding of the questions the play raises. After analyzing the characters’ actions, the concluding part will look into the link between legality and justice. As I will argue, legality and justice are not one and the same. Rather, they are relational instances that are apparent in the actions of the characters. The play opens with the Duke assigning his role as leader of Vienna to Angelo. Angelo tried to decline at first yet the Duke was firm in his order. At the offset, one may immediately judge whether the act of the Duke and Angelo is just and/or legal. As the formal ruler of Vienna, the Duke gives up temporarily his mandate to Angelo. One may wonder what could be more important and urgent for the Duke than rule the whole of Vienna. By leaving his job as ruler, it may appear that the Duke’s act is illegal. However, if we understand the Duke’s action in the context of monarchy, what he did was not illegal for the precise reason that he embodies the law itself. Whatever the Duke says or wishes to do is considered the Law. On the part of Angelo, his obedience to the Duke’s order is lawful as it is his role to follow whatever the latter asks him to do. We then learn that with his new position as Duke, Angelo implements strictly the already existing law against fornication. We can confer from the beginning part of the play that Angelo complies fondly with the moral law. This caused Claudio to be imprisoned for impregnating Juliet, his lover, even though the sexual intercourse was consensual. In the following scene, the character of Isabella appears. As a morally uptight person and a loving sister of Claudio, Isabella begged Angelo to release his brother from prison. Angelo promised to show mercy only if Isabella sleeps with him. Shocked and disgusted, Isabella refused. In this scene, we come to know the hypocrisy of Angelo with regard to the moral law he imposes to the people. He bans illicit sexual activities yet he himself asks Isabella to sleep with him. Angelo’s actions are therefore illegal. In relation to Isabella, Angelo is being unjust since what he is asking of Isabella is not fitting for someone who is just about to enter the nunnery and serve God. The dilemma faced by Isabella – whether or not sleep with Angelo so as to save Claudio – is intriguing for it involves two virtues that must be upheld by a religious woman as herself. One virtue is chastity, of not giving up to the sexual condition of Angelo. On the other hand, she is also required to fight for the release of his innocent brother who was unfairly imprisoned. In the end, Isabella chose chastity over Claudio. By declining the sexual condition of Angelo, Isabella is being legal in the context of the moral law. Her choice not to sleep with Angelo attests to her determination to remain a virgin for God. However, the other side of the coin consists of her unjust act to leave his brother in prison. When the Duke, as a friar, intervenes to help Isabella, his plan was to trap Angelo so his only choice would be to release Claudio. In the Duke’s plan, Isabella will seduce Angelo to sleep with her. The moment Angelo takes the bait, Isabella would give up her place to Mariana who is Angelo’s former lover. By unwittingly sleeping with Mariana, Angelo would thus prove guilty of sexual immorality and would later on be forced to release Claudio. The plan, however, did not entirely succeed because after sleeping with Mariana, Angelo did not order the release of Claudio. By helping Isabella, the Duke who is pretending as a friar, was in fact being just in a sense that he is trying to help in the release of Claudio. Meanwhile, Angelo resolute stand not to release Claudio is illegal since he is in fact the one who truly committed a prohibited sexual act. If he is really staunch in disciplining the people then Angelo must put his own self in jail. The end part of the play consists of the Duke’s return as the ruler of Vienna. With his power over the people, the Duke was able to make everyone confess their wrongdoings. Angelo eventually admitted his misdeeds and Claudio was released from prison. The Duke then asks Isabella to marry him. The final scene exhibited the just and legal act of the Duke to release the innocent and correct the wrong. Angelo’s confession can be seen as just since he is committing what is proper to a person like himself. It can also be read as legal since his confession complies with the order of the Duke. Isabella, on the other hand, was just in the sense that she still pursued the issue of his brother’s release. Her choice to marry the Duke, if ever she does, will be legal as it is form of obedience to their ruler. Based from the characters’ actions, we may say that legality and justice are two different instances. The reason for being such is the fact that they are grounded on two different frameworks. Legality is based on the written law that is invoked in order to judge a particular action of a character. On the other hand, justice is based on the personal opinion of the characters that is used for the evaluation of certain actions. However, after probing into the actions of the characters, we see that their personal opinions are in fact strongly influenced by the established moral law. For instance, Isabella’s choice not to sleep with Angelo, although personal, is rooted in the moral law that dictates to have illicit sex is sinful. Along the same vein, Angelo’s seeming personal choice to confess depends heavily on the order imposed by the Duke. The boundary therefore between the personal and the outside basis for judgment is diluted. Thus, in the context of Measure for Measure, justice is subsumed into the realm of legality without necessarily being reduced to it.

North and South Korea CBA Essay Example for Free

North and South Korea CBA Essay The Korean peninsula is divided into two separate countries, North and South. Looking at both countries you can see the differences. North Korea and South Korea may share the same land but have different outtakes on their economic views, political beliefs, and even social conditions. Before North and South Korea there was just the Korean Peninsula. Korea was ruled by many countries even Japan and China. While in control of Korea, Japan grew hungry for power, and because of this a war started between Korea and the Soviet Union. â€Å"In the North the Japanese troops surrendered to Soviet forces and in the south of the peninsula the Japanese surrendered to American troops† (Beck542). By the end of 1953 the war had ended and the Korean peninsula had completely been separated. Because of this action North and South Korea share a land with two different cultures and traditions. Economically, 35 percent of North Koreans work on farms (CIA7), while in South Korea only 7.3 percent of the population work on farms (CIA7). The other 65 percent of the North Korean population work in industrial businesses. These industrial businesses include building machines, military products, and mining (CIA7). In South Korea the other 92.7 percent work in industrial businesses which includes producing automobiles, electronics, and even some chemicals (CIA7). The major difference is that North Korean work for the government. It doesn’t matter how long you work, how hard, or even if you are the top of the company, people get paid the same amount. South Korea fare better because they work for themselves and their families. South Koreans work to provide a safer environment and a better education for their children. Political domination is one reason why North Koreans work for the government. North Korea has a communist government which means that the country is ran by one di ctator, whereas in South Korea, who has a democratic government, has an election every 4 years to pick a new leader. â€Å"There is respect for the voices and minorities, and importance is given for the individual rights in a democratic government,† says Faye Boaza in here  PowerPoint â€Å"Democratic vs. Communist†, meaning that every voice and thought for the people is heard. â€Å"People are not allowed to voice their opinions in a communist government† (Boaza). North Korea government has more control over the people and basically does what they want to do or what they think is right even if the citizens do not benefit for their actions. South Korea also fares better in this category because their government hears them out before making any circuital decisions. The government has the thoughts of the people in mind and tries to do things that the people can rely on. Living in South Korea the life expectancy for males is 71 years of age, and for females 79 years of age (global Studies), while in North Korea the life expectancy for males is 65 years of age, and females72(CIA3). Just by living in South Korea you add almost 14 years to your life span. One thing that is important to North Korea is their collection of nuclear weapons. North Korea spends so much money on the Army and nuclear weapons. It seems as if the govern doesn’t even care about its people. It’s important to be militarily stable, but to spend outrageous money on the military when people are dying from starvation is not comprehensible. If people keep, dying the military will become nonexistent. One thing that is important in South Korea is education. In South Korea children and adults can get a chance to experience different cultures, traditions, and even languages. On the other hand the citizens of North Korea cannot. The government neglects the citizens of knowing the knowledge of other countries. Censoring is one of those ways. North Korea censors almost everything including the internet, television, and the newspaper down to the last word. Because South Korea has 107 airports (CIA9) people are allowed to advance the study and experience the world. North Korea, in contrast only has 77 airports (CIA9), with 2 flights out per week to Beijing (Kim205). Sometimes the government is paranoid that they want even let you back into the country. With doing this you are leaving your family cared for and leaving all your friends. South Korea is socially better because they have the authority to further their education and even go to different countries. North Korea has a hold on their people. It seems as if the people take two steps forward, the government pushes them back three steps, which is unfair. South Korea is a  better place to live because it allows its people to be free. Because of South Korea’s democratic government they are allowed to better educate the youth on things other than just South Korea. They are allowed to reach beyond the borders of the Korean Bay and study the world. North Korea has a strong hold on their people so they want know what is going on beyond the North Korean borders. This is why south Korea is better. South Korea loves and cares for its people. They seem like a family, than like a country, and that’s what makes them different form the world. North and South Korea share the same land but have many differences. Works Cited Kim, Suki. â€Å"A Visit to North Korea.† The New York Review of Books 13 February 2003: 205-210. CIA World Fact Book. CIA. 25 January 2010: 1 November 2011 http://ww.cia.gov/libraworld-factbook/geos/kn.html. CIA World Fact Book. CIA. 25 January 2010: 1 November 2011 http://ww.cia.gov/library/publications/the-factbook/geos/kn.html. Global Studies- Japan and the Pacific Rim, 7th Edition. Guilford, Connecticut: McGraw Hill/ Duskin Company  ©2005

Organism Adaptions over Time

Organism Adaptions over Time An adaptation is a feature that is very commonly seen in a specific population because it provides some improved functionality. Adaptations are well suited to their pertaining function and are made by natural selection. Evolution is the actual process of when some organisms change their form over a long period of time to adapt to certain environment that they live in, to be able to defend themselves against other animals like predators, to camouflage or sometimes for no scientifically explained reason. This essay will be discussing specific organisms on Earth that have evolved to be able to adapt to their living conditions and how and why their changes had happened. The first organism that is going to be discussed is the actually the Polar Bear. This is more of a basic example of what evolution is like and has a really valid and scientifically proven reason. The Polar bear had originated from the Brown bear. This happened when some Brown bears were separated from their pack when traveling and they had to adapt to the cold environment they were left in. Eventually the weaker ones had died and the stronger bears learn to adapt to their environment and eventually their fur would turn white. The whiteness in their fur would help with them camouflaging in the snow and ice that surrounded them to protect and hide them from predators and and keep them warm from the freezing temperatures. The second organism that will be discussed is actual the whole species of the whale. The whale has undergone major changes and phases of evolution. The original ancestors of whales are actually terrestrial animals. Scientists believe that whales evolved from animals like wolves which as we all know, were land animals who walked on all fours. The reason behind this change is due to changing land masses overtime. The textures and risings and fall of the lands on Earth due to earthquakes is what caused this change for wolves to develop fins and flippers and eventually turn into whales, of course taking many lifetimes for this to happen. Another organism on planet Earth that has undergone evolution is actually the cactus. I will be discussing how once leafy and normal plants became a cactus. It is known that actually the Pereskia, a genus which contained seventeen species of leafy shrubs and trees is where the first known sights of cactus development began and how plants made this change to adjust to the dry environment that some of them lived in. Since it was so dry and rain ever hardly made its way to the plants they began to change their structure to be able to contain water within them to drink off of and survive. This is a really good example of an organism evolving because it shows the cause and effect of how and why it made its change and the pricks on the outer side of the cactus to also protect it from other animals that may want to feed of the cactus such as birds, lizards and insects. The fourth example of an organism on Earth developing its evolution for adaption is the lizard known as the skink. This animal actually, within its embryo within its egg has somehow learned to give itself another layer of calcium on its body. This was done by the minerals within the sand that it was surrounded by in the beaches it used to and still thrives in. This was done so once hatched it would be able to get used to its sandy environment and be able to use this calcium to gain the vitamins and nutrients it needs as ian infant to survive. The skink still remains as a really thriving species of lizard in modern day and this is because of the calcium it hadÂÂ   absorbed when it was young. The fifth and final example of an evolution taking place for the sole purpose of adaptation of an organism that is actually currently evolving as speak and this organism is known as. As we all know climate change is currently upon us and the Tawny Owl from Finland is what I am talking about. This owl is actually varying in colors. There are three different types of colors for this owl, brown and pale grey. The pale grey owls have learned to survive within the winter time because they can easily blend in with some of the snow sides of their habitat but as for the browner owls they had a hard time with this. But thanks to climate change, survival is on their side, the species has been evolving itself and more specifically, the grey owls have been dying. The brown owls can now blend into anything brown, which is a common color of branches that are visible on hotter days. Survival of the fittest is what was called for and the brown Tawny owl is the definition of that. All five examples are provided with cause of adaption and an extra introduction which was not required was provided to provide a general and more clear idea of what will be discussed.

Dougy :: Free Essay Writer

Dougy Before we look at whether James Moloney effectively uses characterisation to convey Aboriginal issues we must look at the issues themselves. In Dougy, the issue of black and white prejudice is strongly present in the plot. The stereotyping of Aborigines and white Europeans play an important role in the events and the outcome of the story, as is individuality and the breaking of the stereotypes. The book also touches on the old Aboriginal superstitions that are still believed in by some today, though one of such superstitions plays an important role in creating the mood of the resolution. These issues impact most heavily on the character Gracey. Possibly the most important factor in Dougy is the racial prejudice and stereotyping between the Aborigines and the white Europeans. All the complications and obstacles the main characters encounter, especially Gracey, are due to these issues. In the remote country ton setting of the book, the whites all feel that the Aborigines do not do their part for society but still get more benefits from the Government than anyone else. The anger that the whites feel at this so-called ‘unfairness’ that has been held back bursts free when Gracey receives a chance to compete in the state athletics championships. All the children at the local school were celebrating on the school bus the first day, but the white children divided themselves from the blacks the next, because their parents feel that Gracey had an advantage because she was Aborigine. â€Å"It just didn’t make sense that it all changed so quickly, over just one night†¦ Abo kids knew there was something wrong a nd all the time they waited for the bus, the black kids stood together in one spot and the white kids in another.† From this quote we can see that the rift between blacks and whites has been widened because Gracey is talented enough to run in the state championships. Similarly, the blacks feel dominated by the whites, who, in their minds, own everything. This concept is conveyed by the characterisation of Gracey’s brother, Raymond. The stereotype is evident through his speech, â€Å"Whities will still be in charge, tellin’ us what to do. Everything will still be theirs, even the footy†¦ I’m fed up with being black. I hate it.† Though the stereotyping and alienation is strong in Dougy and Gracey’s community they manage to break away from it. The whites feel that the Aborigines get everything free from the government and never do any work of their own, and according to the book, most of them do just this.

The Destruction of Family in 1984 :: essays research papers

The family unit of Oceania in George Orwell’s book, 1984, plays an important part to society. These families are broken rather than households of affection and comfort. Oceania’s government, called the Party, controls the families in every aspect. With these non-existent families, there is a cycle of breaking down of family and a stronger Party as times passes until a there is force strong enough to end it. These families that lead to corruption in society should be avoided in order to prevent a totalitarian government from rising. In order to keep their power, the government purposefully breaks up families in Oceania. The pieces of these hollow and artificial families are the building blocks of the vast and manipulative Party. Families need to be non-existent so that the people cannot unite or feel loved. However, the Party also needs to have total control over the children. In Oceania, it is normal to turn other people in when you have any suspicions that the person does not have genuine love for the Party. Even family members give each other up. The government-controlled families create a cycle of breaking down of family and a stronger Party. The future families that will produce more probes disguised as children. With more children taught to continue the legacy of the Party, there is increased authority of the government. As government gains more power, the people lose will over their own lives. This should not be the way of life for people, where you can be erased from history at any given time. There is no doubt that there are many families that are just as and maybe more inexpressive and false than the families in Oceania. However, the greater masses of the people don’t believe in a strict society of absolute control. If enough families were to border upon the Parsons family, then the domino line would be in effect. Through his book, Orwell attempts to warn us that the destruction of families is dangerous. If allowed to continue, the government will have too much control over a mindless society that could be turne d any which way the ruling class chooses. Ultimately, dysfunctional families create a selfish and unsuspecting society that is ruled by a government of great dominance over the people. The Destruction of Family in 1984 :: essays research papers The family unit of Oceania in George Orwell’s book, 1984, plays an important part to society. These families are broken rather than households of affection and comfort. Oceania’s government, called the Party, controls the families in every aspect. With these non-existent families, there is a cycle of breaking down of family and a stronger Party as times passes until a there is force strong enough to end it. These families that lead to corruption in society should be avoided in order to prevent a totalitarian government from rising. In order to keep their power, the government purposefully breaks up families in Oceania. The pieces of these hollow and artificial families are the building blocks of the vast and manipulative Party. Families need to be non-existent so that the people cannot unite or feel loved. However, the Party also needs to have total control over the children. In Oceania, it is normal to turn other people in when you have any suspicions that the person does not have genuine love for the Party. Even family members give each other up. The government-controlled families create a cycle of breaking down of family and a stronger Party. The future families that will produce more probes disguised as children. With more children taught to continue the legacy of the Party, there is increased authority of the government. As government gains more power, the people lose will over their own lives. This should not be the way of life for people, where you can be erased from history at any given time. There is no doubt that there are many families that are just as and maybe more inexpressive and false than the families in Oceania. However, the greater masses of the people don’t believe in a strict society of absolute control. If enough families were to border upon the Parsons family, then the domino line would be in effect. Through his book, Orwell attempts to warn us that the destruction of families is dangerous. If allowed to continue, the government will have too much control over a mindless society that could be turne d any which way the ruling class chooses. Ultimately, dysfunctional families create a selfish and unsuspecting society that is ruled by a government of great dominance over the people.

E-Tailing Persuasive Message

E-Tailing Many retailers have expanded their retail market to an online market. Using the internet to sell their goods is known as e commerce. â€Å"Ecommerce allows consumers to electronically exchange goods and services with no barriers of time or distance† (Network Solutions, n. d. ). E commerce has expanded rapidly in recent years due to its convenience for the consumer and the increase in businesses that use electronic retailing (e-tailing). Businesses use different marketing methods in order to reach their customers and attract new ones. Direct Marketing Direct marketing is when businesses sell a product or service directly to the consumer (B2C). With direct marketing, businesses have several options in marketing to their consumers. Businesses can use direct mail, television ads, and internet marketing just to name a few. There has been a rise in direct marketing in recent years. The use of direct marketing can be more costs effective for a business without having the additional cost of the overhead of a traditional store. Amazon. com took book stores to the next level when they began their website selling books via the internet in the mid 1990s. Some companies such as skin care products Proactiv and Skin ID advertise on television and direct you to their websites to purchase their products. Businesses can reach customers directly through email when they sign up for mailing lists. Emails Businesses will contact customers directly through email. This happens often with existing customers. Wells Fargo bank will contact their customers with special offers of products and services with occasional emails. Other businesses will email their customers coupons to draw them into their stores. Baskin Robins ice cream lure their customers in their stores with email coupons promising them free ice cream on their birthday. Email marketing that offers customers special savings and free products can be a very effective marketing tool. Websites Internet consumers can find great deals on travel when they go to travel websites such as Expedia and Travelocity where customers can purchase airfare, rental cars and hotels. Many of these sites offer price matching and other incentive when consumers book their travel plans with their company. They also allow the customer to comparison shop different travel deals in order to eliminate confusion for the consumer. Click-and-Mortar A popular trend in e tailing has been click-and-mortar retailers. Click-and-mortar is typically when e-tailers have an existing store and have branched out into selling their products online (Turban, et al, 2008). Many retailers have expanded their stores to an online market with their stores websites. Stores such as Walmart and Best Buy have tapped into this market. Some of these retailers have some products that are only available for purchase online. Best Buy for example, will sell products that were available at one time in their retail stores but are now only available online. There has also been a shift with e-tailers have moved from internet only to physical brick-and-mortar stores. They have taken a popular, successful way of shopping and brought it to consumers in a traditional way. These e-tailers turned brick-and-mortar as well as those who rely solely on direct marketing can target their consumers with emails, banner ads on popular websites such as social networking sites, and with internet mailing lists. Some businesses do not have enough of a market for their goods to convert to a click-and-mortar retailer â€Å"because they would not have enough consumers† (Turban, et al, 2008). When e-tailers are trying to attract potential customers, no matter what medium they use all messages must follow a similar model. The sender must make clear the purpose of the message, choose the best media for their message, and the technology they will use to deliver the message. When a business chooses the right forum they can be very effective in e tailing. Persuasive Message Member of the Community, Your local City Animal Shelter is making the move into becoming a no kill shelter by the year 2012. We are asking the residents of this city to assist us in meeting this goal by participating in our upcoming low cost spay and neutering clinics. We are also asking for your donations in order to get our new training program up and running so that we may train some of our older dogs to assist the elderly and disabled members of our community. Although the number of animals that are being euthanized is on the decline, any animal put to death is a precious life lost. Countless numbers of animals are being senselessly euthanized as a matter of population control. In order to reach our goals, the shelter plans to begin training as many of the older animals as service dogs because these animals are the least likely to be adopted out and the most likely to be euthanized. Hosting a low cost vaccination clinic will help reduce the number of strays and unwanted animals in the community. Euthanizing animals can no longer be used as a method of population control. We must begin to use our cities unwanted animals in order to help our neighbors in the community that need our help. Please help us by participating in our spay and neutering clinics or with a contribution to get our program off and running. Together we can make this a no kill city and improve the quality of life for our cities elderly and disabled. Sincerely, Your City Animal Shelter References Network Solutions. (n. d. ). What is Ecommerce? Retrieved, May 10, 2010, from http://www. networksolutions. com/education/what-is-ecommerce/ Turban, E. , King, D. , McKay, J. , Marshall, P. , Lee, J. , & Viehland, D. (2008). Electronic commerce 2008: A managerial perspective (5th ed. ). Upper Saddle River, NJ: Pearson Prentice Hall.

A Tale Of Two Cities vs. Beowulf Essay

When talking about renowned stories and strong characters in literature, there are two names that come up every time, A Tale of Two Cities and Beowulf. Both of these stories can be compared in many ways and in many ways they are extremely different with few similarities. These stories were written centuries apart yet they are both still notorious today. The diverse styles of writing in each of these tales show the different time periods. There are three similarities that I want to specifically discuss more about: the protagonists’ characteristics, how they change, and how they end their lives with meaning. One of the differences between the two books is that the protagonists, Beowulf and Sydney Carton, are more comparable than most people would think. In Beowulf the main character is obviously Beowulf and he is a strong and resilient character that fights to help those who need it. In Beowulf it says he was, â€Å"greater and stronger than anyone anywhere in this world†¦ .† (lines 109-111). Beowulf has to kill Grendel to save the people of Denmark and lose many of his own men along the way. He does eventually kill Grendel and then Grendel’s Mother to save the people. â€Å"But Beowulf longed only for fame, leaped back into battle† (lines 502-504) this shows Beowulf’s heart to finish what he started. He never gave up no matter how difficult it was to continue after his men were killed or no matter how hard it was to fight the monsters. Sydney Carton on the other hand first appears as a lazy, alcoholic attorney who cannot muster even the smallest amount of interest in his own life. He describes his existence as a supreme waste of life and takes every opportunity to declare that he cares for nothing and no one. Carton by the end of story changes immensely and becomes a better man. Now Carton isn’t strong resilient like Beowulf but he is courageous and he gives up his own life to save his friend’s life, Charles Darney. Darney is married to lucie, who Carton loves, but Carton still saves him from the guillotine because he wants to give his life some meaning. Another difference is that both main characters change so much by the end of the stories. When Beowulf is called on by King Hrothgar of Denmark to come save him and his people from Grendel he goes right away and shows his strength by defeating Grendel so the people of Denmark would not be bothered by him anymore. This is how Beowulf wounded Grendel, â€Å"He twisted in pain, and the bleeding sinews deep in his shoulder, snapped, muscle and bone split and broke. The battle was over, Beowulf had been granted new glory† (lines 389-393). Beowulf dies in the story so he changes a lot, but his story lived on, as he became a legend. As stated before Sydney Carton remarkably changes from this man who has no meaning in life to someone who is respected and finds fulfillment in existence. Carton changes from the moment he meets Lucie Manette, a French woman who grew up in England. Before Carton changed he was described as a â€Å"Jackal† throughout the story. â€Å" ‘Sydney,’ said Stryver, on that self-same night, or morning, to his jackal; ‘mix another bowl of punch; I have something to say to you’†(page 143). The third similarity between these stories is that they both end with these protagonists ending their lives with meaning. In Beowulf, after his tough fighting, he defeats the monsters in Denmark and saves the people, he eventually becomes the king of his home country, Geatland, when the king dies. By the end of A Tale of Two Cities Sydney Carton has changed enormously and ends his life with meaning. Carton takes Darney’s place at the guillotine and is killed for a crime he never committed, not exactly fair or just but that is how he wanted it. â€Å"Quickly, but with hands as true to the purpose as his heart was, Carton dressed himself in the clothes the prisoner had laid aside, combed back his hair, and t ied it with a ribbon the prisoner had worn†(page 372). After this he died at the guillotine knowing he had meaning in his life. In both of these fascinating stories we see how they similar they actually are. Beowulf acted on his feelings and was respected for it and Carton was someone who was looked down upon but changes his ways. These books are both well known throughout all of literature but for different reasons. Beowulf is well known for its language and diction and A Tale of Two Cities is known for its meticulous plot and scrupulous thought. As long as these stories are compared and talked about, these two tales will always be thought of as two of the best.

Both Sides of the Coin

As the famous clichà © goes, â€Å"times are changing†, and in order to keep pace with the quick changes that continuously occur, people also change. Their ways of life, adjust to what seems to be the call of necessity. Accompanying this is a change in the culture and what used to be taboos of old have become normal occurrences in the present. One of the taboos, which practice is found to be increasing is cohabitation (Cheal 24). Like many other uncommon practices, the emergence of cohabitation in the culture of a country has both advantages and disadvantages.Cohabitation or living together may be defined as a non-marital union (Brien et. l. ). It has a number of facets. Some see it as an alternative for marriage while others view it as a way of finding assurance for a lasting marriage (â€Å"The Facts behind Cohabitation†). In the 1970’s, studies have found that a number of young adults opted to postpone marriage and decided to cohabit. The increasing number of cohabitation led to a decline in marriages (Cheal 24). The decline in marriage proved to be one of the disadvantages of cohabitation. Since marriage assures the legitimacy of future children, cohabitation may result to more illegitimate children.This may produce children with unstable emotional and educational development as a result of disruptions on their family life (â€Å"The Facts behind Cohabitation†). Another disadvantage is that there is a high probability of incidence of cheating on both parties involved. Because of the non-commitment nature of this kind of union, there is no compelling force that assures fidelity for both partners. There are no rails that may keep both the man and the woman involved faithfully to each other and to the supposed relationship they are into (â€Å"The Facts behind Cohabitation†).A third disadvantage that some couples perceive as an advantage of this kind of set up is that it does not reassure of a lasting marriage at the end of it all. It has been found that couples who live together before actual marriage have unstable unions and commonly end up in divorce. The lack of commitment that the couples have grown into during cohabitation may mean less will to work for the betterment of a relationship, yet more will to end an unsatisfactory relationship (Brien et. al. 2). Despite this, there are still couple who choose cohabitation rather than marriage.Some couples find the disadvantages that were earlier mentioned overshadowed by the advantages they see in this non-marital set-up. In one case, couples who are less financially stable but desires to be together opt for cohabitation as it is cheaper as compared to an actual marriage. The taxes and benefit system require a large amount of money. As such, people whose incomes are low and whose jobs are irregular find it easier to cohabit rather than officially get married (â€Å"The Facts behind Cohabitation†).Another advantage of cohabitation relative to fin ances is the non-commitment nature of the set-up. Since there is no contract that was signed and there are no formal and legal terms that were agreed upon, separation is as easy as getting together. There is no need to file and undergo the gruelling process of divorce especially when the relationship is no longer working. This works well with couples whose money has better things to go to than divorce cases (â€Å"The Facts behind Cohabitation†). To conclude, people who consider it a taboo have reasons to perceive it as such.There are many reasons why for some couples, it is a practice that should not be supported and instead contradicted. On the other hand, it should also be noted that there are also reasons that prove for cohabitation as a better option as compared to actual marriage. People who are pro-cohabitation commonly have personal reasons in opting for this kind of set-up. As such, the issue of cohabitation must not be taken lightly since it may affect the unity of a nation, especially that which uphold a person’s own opinion.

Contextual factors on the adoption and infusion of ABC

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relat ionship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented.6.1. Technological factors and ABC1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed.6.2. Environmental factors and ABC1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brother hoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions.6.3. Organizational factors and ABC1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggeste d the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornenak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations.6.4 Changes the consequence of contextual factorHypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases.6.5 Organizational public presentationTwo types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) .6.6. Deductions of the surveyThe findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases.6.6.1. Theoretical deductionsAt the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt.6.6.2. Practical deductionsFrom the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables ex cept information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end.6.7. RestrictionAs with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible.6.8. DecisionActivity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation.