Critical Literacy

â€Å"Read the word to read the world. † (Freire) Being critically literate is not just about being able to understand words. It is about reading, listening, or hearing texts and coming up with your own thoughts on them. Being able to discuss your thoughts between many different people using your life and knowledge as a baseline. Critically literate citizens challenge thoughts by advocating as well as being active in their government. An activist uses literacy to critically understand and challenge social and political power.Activist's enjoy collaborating with other groups to change attitudes, policies, and laws. They use and interpret language to challenge and shape themselves and institutions. Illegal immigrant supporters are a good example of critical literacy. How you perceive what you read will enforce if you are on the pro- or anti- side of the debate. Asking a simple question about The United States jobs you will receive many different answers based on the knowledge and understanding of the particular person you are asking.Some activist's believe that illegal immigrants help the economy by working for low costs. Others believe they take U. S jobs that citizens could benefit from regardless of wage. Using the knowledge they have obtained from news casters, articles, and other people they dissect the information to come up with their stance. Activist's then are able to knowledgeably speak out about the changes they want to achieve. The Communists Manifesto, by Karl Marx, is a critically literate book that brings to light what Marx believes as class struggles and problems of capitalism.The book gives readers an understanding of Marx's theories about society and politics. Bell Hooks, a feminist, feels that literacy is essential to the future of the feminist movement because the lack of reading, writing, and critical skills serves to exclude many women and men from feminist consciousness. Not only that, it excludes many from the political process and t he labour market. (infed. org) Thomas Jefferson felt that â€Å"Information is the currency of democracy. † Cutting apart the information will give you a better sense of the government and your rights.Jefferson believed there was a correlation between literacy, citizenship and successful self-government. (Sparagana) When you are well-informed then you could be trusted with your own government. Using media outlets and websites people have the opportunity to critique news articles, get people to notice their problems, and ask government officials the questions they have. Do a search for a news outlet's website and article after article will have a spot to post your opinion as well as question the writer's point of view and the opinions of others who have posted.Having the internet easily accessible makes it even easier to keep tabs on the government. Having open options to ask or write your president or any other elected official questions from the information you have obtained will make it easier to have a discussion and either change their minds or have your own changed. Being able to critically look at the texts you are able to challenge government in a way to make your own voice heard. Critical literacy is important knowledge to have.Without it you would not be able to form your own opinions and not be able to understand the opinions of others. Having freedom of speech is a precious thing that we all should take advantage of. We are given a voice to to speak what we feel regarding every aspect of our lives. A critically literate citizen is necessary for a meaningful participation in society. Whether it is to have an in-depth discussion with your friends, writing and reading books, or watching a movie critical literacy brings meaning to your life.

Morality vs Duty Essay

When we hear stories about soldiers and about war, it’s usually about patriotism for one’s country, their duty, the bravery of the soldier who died in battle, and the pride at a soldier’s return. The story that is not typically heard is what it really feels like to put on a uniform, go to war, and come home. The psychological and emotional trauma these young men and women face in war is nothing short of moral anguish. This is evident in Haruki Murakami’s gruesome story, â€Å"Another Way to Die.† Here is a lieutenant struggling with the barbaric orders he was given to execute three prisoners with a bayonet and a fourth prisoner with a baseball bat. Throughout the story the lieutenant would often repeating his orders and muse over the senselessness of the act. In sum, he says, â€Å"What the hell good is it going to do to kill these guys? †¦adding a few bodies to the count isn’t going to make any difference. But orders are orders. I am a soldier and I have to follow orders† (1039). Ultimately, the lieutenant employs another soldier to execute the final prisoner with a baseball bat. Perhaps this is an example of the lieutenant’s inability to go against his moral fiber. He does his duty by making sure the order is carried out, but he cannot do it himself. As one can only imagine, it can be difficult to bludgeon someone to death. This soldier, ordered to carry out the task, had never even held a baseball bat before. Yet, they were all surprised when the prisoner, â€Å"with his last drop of life,† sat up, â€Å"as if he had fully come awake† and then grab on to the veterinarian standing nearby (1041). The lieutenant had to fire his gun for the first time ever at a human being. However, he chose not to think about it until after the war was over. How could he? Certainly he wouldn’t be able to do his duty if he let his morals get in the way. In Frank O’Connor’s story, â€Å"Guests of a Nation,† one can assume that duty would become obsolete-Especially since the prisoners and captors had become friends. The tone of this story seems hopeful. The scene is in a cozy little cottage run by an odd, but likable old woman. The characters are all cheerful and friendly towards each other. It is difficult to keep in mind that there is a war going on and that these four are enemies. Even the narrator, Bonaparte, has a hard time believing they are hostages and is surprised and saddened when he learns that he may have to shoot them (1024-1025). Hawkins, the more animated hostage, has a hard time believing it as well. It’s not until the very last moment that he realizes they’re earnest. He says to Donovan, â€Å"What have you against me, Jeremiah Donovan?† (1027). That he knows his full name and it comes naturally to say it aloud, should be enough proof that these men are not enemies. Hawkins asks if anyone thought he would shoot Noble if he had to and Donovan points out, â€Å"yes, you would†¦. Because you’d know that you would be shot for not doing it.† Regardless, Hawkins insists he would never shoot a pal. Hawkins contends that his morals are higher than his duty. But then again, he’s not the one holding the gun. Bonaparte, keenly aware of the gun in his pocket wishes they would attempt to run away, knowing he wouldn’t shoot at them if they did (1027). Donovan, their leader, never did get too close to the hostages and seemed to have no problem firing at them. His sense of duty was high. He asks Belcher if he understands that they are only doing their duty, to which Belcher remarks, â€Å"I never could make out what duty was myself. I think you’re all good lads, if that’s what you mean. I’m not complaining† (1029). I’m not actually that sure Belcher would have shot either of them if the roles were reversed. It is difficult enough to cope with the loss of a friend. One can only imagine if you were the one ordered to kill your friend. How does one come out of something like that? Noble turned to God. Bonaparte never feels the same about anything again. Surely this is not something that they will easily move past. Think about it; all our lives we’re taught what is right and what is wrong. Then, one day, you are ordered to torture or kill a stranger. Even when they’re interrogating a prisoner the right way-that is, not torturing them- they are gaining intimacy just so they can exploit them. At what point does duty beat morality? The truth is, for most soldiers, it doesn’t. Despite the task they are ordered to execute, virtually every soldier has an overwhelming sense of guilt and regret. Is a soldier’s guilt worth their sense of duty in the end? I highly doubt it. Perhaps, this is the reason those stories are often swept under the rug. The shame is too much to admit out loud.

Niccol Paganini Essay Example | Topics and Well Written Essays - 500 words

Niccol Paganini - Essay Example His father helped him to learn the basic lessons in music, especially to play mandolin. Gradually, he lost interest in mandolin and selected violin. But Paganini gained mastery in playing violin and his father decided to introduce him to famous musicians. To be specific, Paganini was able to learn more from renowned teachers, named as Gasparo Ghiretti and Ferdinando Paer. Both these teachers deeply influenced his composition style. Later, Paganini traveled to different cities like Livorno, Lucca, and Florence. Besides, he conducted concert tours in different parts of Europe like Vienna, Germany, Bohemia etc. So, these concert tours helped him to gain critical acclaim as a violinist and music composer. In addition, he used to play modified versions of music by other composers. Mai Kawabata states that, â€Å"The aura of Paganini in the popular imagination as a ‘demonic’ violin virtuoso, a mysterious figure hovering in a grey area between reality and myth, has not changed greatly in nearly two hundred years† (1). On the other side, his health condition was bad because he suffered from syphilis and tuberculosis. There is less information on his marital relationship, but one among them is his relationship with a vocalist who is named as Antonia Bianchi. But Paganini provided less interest to gain legal approval to this relationship. Still, he looked after their son, named as Achilles Cyrus Alexander. Paganini was succumbed to death in the year 1840. One can see that the mastermind behind Paganini’s success as a music composer and as violinist is his father. Besides, he used to travel a lot and this helped him to be in touch with other musicians/composers. He did not depend upon other composers, but used to compose excellent musical notes by his own. This sort of self-reliance helped him to be the torchbearer of innovation within violin technique. On the other side, he did not provide ample importance to careerism because he was aware of the

Landfill Gas Essay Example | Topics and Well Written Essays - 250 words

Landfill Gas - Essay Example One hazard of the production of LFG, particularly methane, is the possibility of the occurrence of gas explosion in areas where there is high concentration (ASTDR, 2001). With this kind of hazard and possible health risks of those exposed to LFG, methane has been considered to be captured and recycled for more beneficial purposes (EPA, 2014). One of the most productive uses of methane is its collection in landfills and processed to be converted to energy, like what is done in some areas of California. Removal of water from LFG makes it allowable for use in reciprocating engines. Further clean-up processes make it usable in manufacturing industries and gas turbines. Gas recovery facilities in California have produced approximately 246 megawatts of electricity since 1995. This amount of electricity came from the recycling of LFG, mostly methane (California Energy Commission, n.d.). Landfill gases have initially posed harm to humans and the environment, but with the continuous study of the processes involved in the production of landfill gases, the government has taken part in promoting its collection. The recycling of methane from landfills is the most productive because it has provided a source of renewable electricity. Through this processes and collection facilities, lower emissions of methane can escape into the atmosphere. The benefit that humans get from methane through conversion to electricity also benefits the environment by minimizing the greenhouse gas that causes global

Incarceration Rates Disparity in Provincial and Federal Prisons Essay

Incarceration Rates Disparity in Provincial and Federal Prisons - Essay Example Less representation is registered among the white boys and other ethnic groups. Among girls, only the aboriginal communities have registered increased misrepresentation in the jails which are rated at 10 percent higher than other ethnic groups in the Ontario prisons. Statistics have indicated that indicated that over-representation of the Aboriginal people in the prisons has been on the increasing trend over the past 30 years. The statistics escalated after the Second World War and the trend has accelerated over the years. If the current trend is to continue, then the number of Aboriginal people under incarceration is likely to be higher than those out of prisons which are indeed a worrying trend. Despite the introduction of the Youth Criminal Justice Act of 2003 that has seen a steady decrease in the number of incarcerations among the youths; the trend has not been witnessed among the aboriginal boys and girls. The provincial jails must rise and act on the increased number of deaths of black youths that has been witnessed lately through gunshots by police and other security agencies. This calls for a change of tactics on how security issues are to be handled in the country and that massive incarcerations is not the solution. International bodies such as the United Nations have expressed their concern about the need to reduce the increased overrepresentation of aboriginal and black races in the federal and provincial prisons. In Manitoba, similar situations seem to exist based on how the Aboriginal people are treated in relation to incarcerations. Despite the fact that they only form 12% of the entire province population, they dominate the jails and account for more than 0ne-half of the people who are incarcerated in the correctional centers at any given time. It is indeed very shocking that in a nation where justice is expected to be blind to racial differences only one ethnic group seem to dominate the prisons.  

The Sadhu case Essay Example | Topics and Well Written Essays - 500 words

The Sadhu case - Essay Example Eventually, the Sadhu gained the energy to walk by himself. The theories include moral relativism, categorical imperative, utilitarian, ethical egoism, and divine command (Jennings 13). In moral relativism, one assesses the prevailing situation and resolves to take an action that will be justified by the pressure of the moment. All the groups and individuals abandoned the Sadhu after giving him all the necessary assistance and realizing that he would move on his own. They had to move before the road was cleared by melting snow. Their need to get back their way before they could lose it justified their actions to abandon the Sadhu. The theory of categorical imperative was also evident among all the groups and individuals. They all helped the Sadhu even when they could not benefit anything from their actions. However, they were influenced by the fact that they expected to be treated in a similar manner should they find themselves in a needy situation like that of the Sadhu. According to the theory of utilitarian, people should chose make a decision with maximum benefits and minimum harms when resolving ethical dilemmas. One of the New Zealanders identified the body of the Sadhu and did his best to take him down the mountain before he met McCoy. He dumped the body of the Sadhu before McCoy and resumed back to climbing the mountain with his friends (Jennings 6). That was the best he could do because he was supposed to cross the pass before sun could melt the ice. Ethical egoism is evident when Pasang refused to allow the porters to carry the Sadhu because they would not have enough energy to cross the pass after carrying the Sadhu to the hut. Pasang heavily relied on the porters to carry his luggage. The divine command theory is based on the idea that ethics is defined by religious beliefs. Stephen was a staunch Christians who believed in putting the interests of others before his own interests. He managed to assists the Sadhu even though he

Comprehensive Leadership, Communications, Teamwork, Motivation Assignment - 1

Comprehensive Leadership, Communications, Teamwork, Motivation - Assignment Example The Company should operate with a high degree of communication and good cultural practice for proper operations of its activities. The company defines culture as the ability to know what one is supposed to do without referring from the manual. The team members of the Wells Fargo are expected to know the policies of the enterprise all the time. Wells Fargo’s success is based on the attitude of the workers deeply in their hearts. The company members have caring and enthusiasm characters that enable them to perform extraordinary tasks (Wells Fargo & Co., 2008). The workers serves the customers with consideration whether they were the one who are served would they be okay with the service. The Wells Fargo’s works connect emotionally with the customers all the time when they are serving them. The company does not embrace the hierarchy form of communication but a circle where the customers are at the centre. The customers are surrounded by the then members and farther out of the circle are the leaders of the Company. Wells Fargo customers expect to find the One Wells Fargo always when they visit the com pany where the works are first imagining themselves as the customers. In Wells Fargo, there are some barriers of communication that arises which affects the proper performance of the company. These obstacles include language barriers where some workers who are not proficient enough in the language of the customers pose a challenge to the functioning of the enterprise activities. There are psychological barriers that influence the message received, sent or perceived. For instance, when one of the workers is experiencing stress may tend to be preoccupied with the individual concerns and fail to get the actual meaning of the message. The other barrier to communication that affects the Wells Fargo company is the attitudinal barrier that prevents the workers from communicating freely and efficiently. There are various ways of overcoming these

Modern Myths Essay Example | Topics and Well Written Essays - 500 words

Modern Myths - Essay Example The myths are based on the society’s culture, norms, practices and even daily activities. Man of steel is a 2013 superhero film. The film is based on the character of the Dc comic and superman. Its co-producer is Syncopy films and Legendary pictures companies. The film is distributed by the warner bros.It is a series of films which portrays the origin of the human character. The film was officially released to the public on 14th of June 2013. The film has an organized acting and narrative. The film also portrays well the fight scenes, reinvention of titular character and the visuals. The themes story is the character. The superman character portrays a very real story (Brown, 122). He portrays that everybody’s goal is to dig out the difficulties he or she faces. A person’s character faces difficulties due to its multiple identities. The boy as a young man discovers extraordinary powers. He, therefore, journeys to explore his origin and the mission he is sent to do. Superman is to become a symbol and hope for all men after emerging a hero. The afterlife in religion is a myth which is used to explain the continuous existence of an individual after death. According to afterlife’s myths a person’s body consists of several elements. The body contains the soul, mind and the heart. It is believed that after death, the human soul will continue to exist. Most of the religions in the world believe that there is heaven and hell. It is believed that those who are righteous will go to heaven and those who are sinners will go to hell. They will face a wrath of fire which will burn them continuously. The afterlife is believed to convey the truth about hell and heaven (Exline, 161). It also explains what happens after death. The theme of afterlife myths is to convey the truth of what will happen after death. Furthermore, it explains that the righteous will continue to live while the sinners will be burn to ashes in hell. Creation

Disagreements about the ideals of management will always exist. But Essay

Disagreements about the ideals of management will always exist. But the realities of management can be established on the basis of evidence, rather than ideas about what they ought to be - Essay Example Management facilitates the production of desired and useful outcomes in the system of organization. However, management faces many disagreements about its ideals which always exist. However, management realities can be established on basis of evidence, instead of what they ought to be. Managers are the business drivers of an organisations goals and objectives, so as to realise its realities. Therefore, management has many challenges that result into conflicts. Fortunately, if these conflicts can be solved on the basis of evidence, they can be turned into great opportunities for the business, rather than ideas of what they would have been (Pruitt, 1983). Hence, a skilled manager will always seek to turn challenges into opportunities by basing his decisions and actions on evidence. This essay looks into the disagreements that exist in business, how management realities can be established on the basis of evidence rather than ideas about what they ought to be. Some of the issues raised in the statement are what the disagreements and their causes, what are the management realities and what evidence are required. In the past, management was looked at from the functional perspective, which is, regularly measuring a quantity and undertaking necessary adjustments of the initial plans in order to attain the desired goals, even without planning. One of the greatest contributor of modern management concepts, Henri Fayol (1841-1925, pg, 23) however considers management functions as planning, forecasting, coordinating, commanding, and organizing the activities of a business. However, Mary Follet (1869-1933) describes management as the philosophy of having things done by other people (Gomez-Mejia, 2008, pg 19). The difficulties of defining management, changing nature in its definitions, and difficulties of connecting managerial practices with the class or cadre of management shows how critical and difficult management task involve, since they finally dictate the well being

Advantage and disadvantages of trade on the silk route Essay

Advantage and disadvantages of trade on the silk route - Essay Example Muslims, Christians and Buddhists traded mostly in silk and gave it out as a sacred token in the process of spreading their religious beliefs. Buddhist monks travelled willingly to India whereas Islamic groups produced bulks of silk to trade in Eurasia, which facilitated the spread of religious beliefs between nations. Buddhists and Muslims spread their beliefs across India, China, and Japan (Omar, 2014). Acquisition of technology and innovation by the East from lands in the West was another advantage of the silk route (Omar, 2014). The Steppe nomads passed on harnesses, saddles and stirrups for use in animal transport. Mountain road construction and bridge construction was an essential addition to the people of the East. One of the disadvantages of the silk route was the spread of diseases such as smallpox, measles and bubonic plague. The route involved significant human traffic and hence easy spread of the communicable infections. These infections were catastrophic in Europe killing many people (Omar, 2014). Another disadvantage was the rise of intermediaries involved in the trade. These intermediaries would charge hefty prices for the acquisition of goods hence making huge profits and start acting like bullies to the Far East

Advantages and Disadvantages of Drugs Usage Essay Example for Free

Advantages and Disadvantages of Drugs Usage Essay : Advantages and Disadvantages of Drugs Usage Good morning to our teacher Pn. Devi and our friends. I am chien yen. I am Wan Yi. We are honoured to give a talk on advantages and disadvantages of drug usage. I probably don’t have to work very hard to get people to see that there really is no right time, place, or situation to try drugs, but I’m going to try anyway. There are several different reasons why teens might turn to drugs . One of them could be that they just want to be social and have fun. Usually, it is in a social setting that teens first try drugs. The â€Å"teen years† is when most adolescents do their experimenting with different things, and this could also be another reason why they might try drugs. They also might be mislead to think that addiction couldn’t happen to them, so â€Å"I can stop whenever I want† is often an excuse. Another reason could be that they want to seem mature, or cool. Many teens think that using drugs make them seem more grown-up and confident, but in fact, it shows just how immature they are. By giving into peer pressure and not being able to think for themselves, the only thing they prove is that they are naive. Everybody knows that parents are big influence in child’s life, but sometimes children might feel pressured or controlled by their parents and decide to rebel against them. Using drugs is a very common way of rebelling because the parents might not even know that it’s going on right under their noses. School, friends, relationships, and many other things could also be adding to the stress of teens today, and the pressure alone might drive them to drugs because they think it’s comforting. The truth is that it adds more stress to their lives in the long run. There are many dangers that come along with drug use. The greatest danger is death, but there are several other risks and consequences that should definitely be taken into consideration. Drugs can cause addiction, brain damage, liver failure, and many other serious health problems. The use of drugs can also impact the user’s family and friends. They can be dragged into the user’s problem and get addicted themselves. The user could also end up being abandoned by his or her family and friends because nobody really wants to be around drug users. There are so many benefits that come along with a drug free lifestyle. I think most people probably already know the major benefit†¦ life. I believe life is too short to waste time worrying about the consequences of doing drugs. Teenagers are stressed enough these days with work, school, family, and friends that we don’t need any additional reasons to be stressed or feel overwhelmed. Life is hard sometimes, but the misconception that drugs will make it better just makes it that much worse. Another benefit of drug free lifestyle is having a completely functional brain. School is hard for many teenagers, and they have to struggle to get by, so add drugs into the equation, and it makes school that much harder. Then what happens if the person decides that school is too hard? They give up, and live the rest of their life poor because they never finished high school and can’t get a decent job. There’s also the fact that there would be a lost less money spent on medical bills. Tobacco causes cancer, alcohol causes liver problem, inhalants cause brain damage, and all of the other drugs have their health issues also. If they were no drugs, there wouldn’t be as many health problems. If there weren’t as many health problems, there wouldn’t be as much money spent at the hospital. If there was less money spent at the hospital, the doctors might be mad, but the person’s life would be so much better overall! Seriously, not doing drugs can prevent a number of health problems. Overall, there is never a right time, place, or situation to use drugs. Also, almost all the reasons that teens might use drugs are just misconceptions. This doesn’t only go got teenagers. Many adults use drugs , and the same risks apply to adult drug users.

Jocasta: Queen Of Thebes

Jocasta: Queen Of Thebes Jocasta: Unacknowledged Misunderstood Surrounded by powerful and royal men, left in the background as if she; Jocasta Queen of Thebes was not important. In Sophocles play Oedipus the King, Queen Jocasta endures a tragic fate of her own. Queen Jocasta is not only imperative to the aiding of the story, but gives an more in depth look into Sophocles tragedy. To many people Oedipus is deemed as tragic individual within the play, but not only he should be focused on, Jocasta has encountered just as many tragedies if not more. She receives news about the murder of her husband king Laius, marries her son Oedipus and commits suicide when she finds out the prophecy from oracle has come true. Many people know the story of Oedipus the king, Oedipus who is prophesized to murder his father and marry his mother. At birth Oedipus is taken up to the mountains with his feet bonded to die, to protect the king and queen from the prophecy of the oracle. Perhaps if the story where told in Jocastas point of view, then readers would understand the amount of devastations she has really suffered. Readers will see that more then anything else; Jocasta is an innocent a victim of circumstances. Pregnant with her first child, Jocasta receives the prophecy from the oracle of Delphi that if she bores a son, he will kill the king and marry her. What would any young and impressionable mother do in that situation; but listen to the wise words of her husband and king. King Laius tells her that they must get rid of the baby. â€Å"I am fifteen and afraid to resist and tell myself it is my husbands right; the gods decree a wife obey her spouse (Jocasta)†. Jocasta, not much of a woman yet, can not do anything more then listen to her husband. She must give up her only child, although it is not what she wants to do, she must because it is her only option. â€Å"The only choice a woman has is that she wed accepting what the gods and men decree (Jocasta)†.Women in Jocastas time had no say no say in thing at all. All decisions were made by the men in their lives, their fathers, husbands and the gods. Women could not complain about the decision made, they could only accept th e decision and live with them. In Ruth F. Eisenbergs â€Å"Jocasta†, Sophocles play is told in Jocastas point of view. Eisenberg retells the story by giving a deeper insight on the struggles Jocasta faced as the young wife of Laius and also as the Queen of Thebes. â€Å"The baby cries, and Laius turns away. He summons a servant and orders me to hand my baby over, threatening me when I cry. The king will keep his own hands clean (Jocasta)†. Young and naive Jocasta must do what she is told by her husband or like Oedipus he might get rid of her. Jocasta could not question the great King Laius, she was not his equal. She was considered below him, like all the women other in Thebes during that time. Secondly, she fell in love with the man that solved the riddle of the sphinx, which happened to be her own son, Oedipus, who she has four children with. After many years of an unbearable and loveless marriage, Jocasta finally finds a man that she truly and deeply cares about. He is everything a woman would want smart, a good leader and loving. â€Å"He was at first my headstrong bull, but now he is what a man, a king, should be. Our love has brought to me the joy that I missed when I was young and thought Id never know (Jocasta)†. Her first marriage was so horrible she never though she would find real love. She is really happy with the man that her second husband is, he was everything King Laius was not. Her second husband gives her four beautiful children, children who she thought she would never have again. Two wonderful daughters and two strong sons, the four children she thought she would never have to give up. Everything was going perfect for Oedipus and Jocasta until the land started to come be dry and would not bare any crops. The people of Thebes began to suffer greatly and Oedipus decides to consult the oracle. Consequently, she finds out that everything oracle had predicted in fact did come true. A messenger from Corinth comes to tell Oedipus about the death of his alleged father Polybus, and asks him to come back to Corinth as the new king. Oedipus refuses because he fears he oracles prophecy will come true. The messenger reassures him that Merope his alleged mother did not have any children, and Oedipus was not their real son. Queen begged Oedipus not to continue to question the messenger but he does not listen. â€Å"In the name of the gods, no! If you havesome concern for your own life, then stop! Do not keep investigating this I will suffer-that will be enough (Sophocles)†. Queen no realizes that the prophecy may have actually come true, she tries to protect Oedipus form the truth but he does not listen to her.The messenger goes on to say that in fact Oedipus is the son of King Laius and Queen Jocasta. Queen Jocasta just as shocked as Oedipus if not more, is overwhelmed with as tonishment and pity. â€Å"I cant believe. I cant believe. Oh God. He is my son. Ive loved my son but not as mothers should, but in my bed, in me. All that I loved most, his youth that made our love the summer sun, wrong, all wrong. Vile(Jocasta).† Jocasta is so overwhelmed with guilt, shame and pity. After loveless years of marriage to find someone she really loved and to find out that he is her own son was extremely appalling to Jocasta. Jocasta realizes she was cursed form the day she married King Laius and that it is his entire fault, and because of him she is getting punished. Jocasta ashamed and disgusted cures the god and goddess that she prayed to her whole life. With the truth of the oracle being too much to bear, she could no longer live another day and commits suicide. Victimized by the gods and by her first husband, Jocasta was cursed from the day she was born. Her fate was already decided for her and there was no way around it. Everything she every loved was a cu rse, the five children she more were all curses destined to cause her deep pain. Jocasta Queen of Thebes was surrounded by powerful and royal men, and was left in the background as if she was not important. Queen Jocasta was not only imperative to the aiding of the story, but she gave a more in depth look into Sophocles tragedy. Jocasta should also be as a tragic hero, she had encountered many tragedies. After receiving news about the murder of her husband king Laius, she marries her own son; which was all too much for Jocasta to bear thus prompting her to commit suicide. Consequently, now that the story has been told from Jocastas point of view, readers will have a better understanding of the devastation that Jocasta has endure. Jocasta is in fact really the victim in the play; she is a victim of circumstance and truly has suffered as a result. Works Cited â€Å"Jocasta.† https://teacherweb.com/FL/SAS/Cabrera/Jocasta.pdf. N.p., n.d. Web. 12 Dec. 2009. . â€Å"Jocasta by Ruth Eisenberg.† Jocasta by Ruth Eisenberg. N.p., n.d. Web. 12 Dec. 2009. . Apollo!. â€Å"Sophocles: Oedipus Rex.† Poetry In Translation A.S. Klines Free Poetry Archive Main Site. N.p., n.d. Web. 12 Dec. 2009. . Sophocles Oedipus the King. Sophocles Oedipus the King. N.p., n.d. Web. 12 Dec. 2009. .

Issues in Public Health Funding

Issues in Public Health Funding PUBLIC HEALTH FUNDING: SHIFTING THE PARADIGM Submitted by: Betsy Cook Aisha Essuman-Mensah William Flattery Lacresha Getter Edna Kavuma Joe Mosnier ISSUE Despite comparatively high levels of spending on healthcare, the health of the U.S. population continues to lag that of its counterparts (Alper, 2014). In this paper, we evaluate the current landscape of funding for public health initiatives, the lack of uniformity of financial accounting standards for public health spending, and our proposal to address the existing funding structures of the public health system. Our multi-faceted approach includes: Federal, state and local government funding through a tax on medical services, with an emphasis on developing predictable funding based on funding cost-effective, evidence-based interventions. Investment by the healthcare industry through accelerated payment reform that incentivizes initiatives in population health management. Increased contributions to NGOs working in the public health arena through provision of expanded tax credits for individual and corporate donations to these organizations. ASSESSMENT The U.S. faces an urgent need for fundamental structural reform of its public health funding. Current public health funding streams are highly erratic and generally inadequate, in part due to a â€Å"fixation† upon clinical spending (Teutsch et al., 2012). Therefore, while per capita spending on healthcare in the U.S. exceeds that of other wealthy countries, the U.S. continues to experience comparatively poor health outcomes (Teutsch, 2012). LITERATURE REVIEW Challenges in Current Funding Methods The federal government provides a significant portion of both state and local health public health spending. Federal agencies subsequently influence provision of public health services at the state and local levels (Ogden, 2012). In essence, by being a primary funder and policy driver, the federal government often substantially influences the priorities and policies used to implement health services at all levels (Ogden, 2012). Consequently, state and local health agencies are often confined to the directives set forth by the federal government, which can result in various distortions in expenditure and service provision. One example is the federal government’s sudden shift of attention and funding allocation at moments of acute concern regarding infectious disease crises, such as with SARS and the more recent Ebola outbreaks (Weintraub, 2014). Aside from federal influence, there is considerable variation in sources and the amount of public health spending at the state and local level (Ogden, Sellars, et al., 2012). Additionally, a reliance on inconsistent formula-based funding allocations often results in ineffective and inequitable public health spending. Funding formulas are often hampered by low-quality data, inconsistent calculation methods, and the complex political realities that ultimately shape allocations decisions (Honore, 2007). Challenges in Current Accounting Methods In a recent IOM Roundtable, David Kindig notes the need for a reallocation of spending away from ineffective interventions, and the parallel need for new strategic alignment of the interests of multiple sectors to find what he informally calls the â€Å"sweet spot† (Alper, 2014). Kindig notes that one of the main challenges is deciding how to spend the money (Alper, 2014). A significant barrier to deciding where to spend public health funding has been the historical lack of standardized financial accounting methods utilized in the public health sector. Honore et al. point out the relatively lack of financial transparency in public health and call for reforms including a uniform chart of accounts, uniform classification of expenses and revenues, creation of a professional public health financial managers association, and standardized electronic data reporting (Honore et al., 2007). Any funding organization making an investment in public health will increasingly require this greater transparency (Honore et al., 2007). Ogden et al. also calls for development of standardized accounting methods to facilitate comparisons across organizations (Ogden, Sellars, et al, 2012). Additionally, evidenced-based public health (EBPH), a practice currently encouraged of public health organizations, insists on cost-effective interventions (Brownson, 2009). One component of EBPH is economic evaluation. Until we have robust and uniform financial accounting standards, it will be difficult to evaluate the success of various healthcare initiatives. Even in the arena of government funding, there is an increasing demand for close financial accounting of funds allocated to public health departments (Levi, 2007). Such demands include a demonstration of how monies are being spent to support the core functions of public health, these being assessment, policy development, and assurance (Turnock, 2012). RECOMMENDATIONS To overcome the current problems with fragmented and declining revenue streams for public health, we propose an alternative approach specifically intended as a sustainable funding model sufficient to support core public health functions at appropriate levels. 1. Sustained and coordinated government funding. As noted above, current government funding is highly fragmented and dependent on a mix of local resources combined with federal funds that are often restricted to specific programming (Ogden, 2012). Like Kindig, we call for a move from â€Å"grants and short term appropriations† to a more coordinated effort across government departments based on a comprehensive, long range focused public health effort (Alper 2014). Diminishing government revenue can be addressed through a small tax on clinical healthcare services (IOM, 2012). If a sustained, dedicated revenue stream in the form of a clinical medical services tax can be achieved, we believe that the nation’s overall public health infrastructure can substantially improve population-based outcomes across the U.S. 2. Increased population health spending by the healthcare industry. Private, for-profit healthcare providers can play a major role in â€Å"transforming† their communities through a combination of health interventions (Alper, 2014). Gunderson notes it will require a shift from â€Å"reactive† spending to â€Å"proactive† spending (Alper, 2014). The current shift in basis for payment for medical care from episodic care to population â€Å"pay for performance† mechanisms has the potential to create the environment where healthcare systems see such community-based investments as financially attractive, perhaps even obligatory for their financial survival. However, the transition to â€Å"pay for performance† mechanisms presents several challenges. Slow pace of change, lack of experience by healthcare organizations in public health management, and threats to vital revenue for â€Å"critical access† organizations in resource poor communities all pose significant hurdles (Alper, 2014). A shift from medicalized spen ding to public health investment is critical, and progressive healthcare organizations can play a vital role in creating this awareness and facilitating and modeling transition steps. 3. Enhanced spending by NGOs in the public health arena. The IOM roundtable notes the success of community development strategies in improving health (Alper, 2014). Many of these efforts can be best carried out by NGOs or other organizations that already maintain high levels of financial transparency. NGOs also offer a nimbleness that is often lacking in the government bureaucracy due to their governance structures and financial transparency. Additionally, as James Hester has noted, such organizations can play the role of â€Å"integrator† (Alper, 2014). As such, these organizations can help to manage and coordinate revenue streams, capital requirements, community resources, and local health needs. However, in order to have adequate funding, specifically for those non-profit entities that depend largely on private donations, NGOs must have a reliable donor pool. In order to encourage donations to NGOs, we recommend passage of legislation authorizing enhanced tax credits for individuals and entities contributing to these entities. Th rough such a mechanism, NGOs will have the resources to take a leadership role alongside public health departments in developing, managing, and evaluating community-based public health interventions. CONCLUSION Despite rising levels of healthcare spending, the U.S. continues to fall behind in most measures of health (Teustsch, 2012). The U.S. risks falling further behind in health status unless there is a shift in focus from spending on medical interventions to spending on the well-documented determinants of health, including community, social, economic, and built environments (Teustsch, 2012). Such investments will ensure the continued economic growth and competitiveness of the US in the global economy (Teustsch, 2012). The historically fragmented and financially opaque public health system requires immediate and comprehensive reform. Effective reform will propel a shift from reactive illness-based spending to proactive community-based public health preventative investment. As discussions focused on this critical problem continue, we recommend implementation of the specific measures set out above. Works Cited Alper, J, Baciu, A., IOM Roundtable on Population Health Improvement. Financing Population Health Improvement: Workshop Summary. (2014). IOM. Brownson, R. C., Fielding, J. E., Maylahn, C. M. (2009). Evidence-based public health: a fundamental concept for public health practice. Annu Rev Public Health, 30, 175-201. Honore, P., Clarke, R., Mead, D., Menditto, S. (2007). Creating Financial Transparency in Public Health: Examining Best Practices of System Partners.Journal of Public Health Management and Practice,13(2), 121-129. IOM. Committee on Public health Strategies to Improve Health, Board on Population health and Public Health Practice. For the Publics Health: Investing in a Healthier Future. (2012). Washington, D.C.: The National Academies Press. Levi, J., Juliano, C., Richardson, M. (2007). Financing Public Health: Diminished Funding for Core Needs and State-by-State Variation in Support.Journal of Public Health Management and Practice,13(2), 97-102. Ogden, L. (2012). How Federalism Shapes Public health Financing, Policy, and Program Options.Journal of Public Health Management and Practice,18(4), 317-322. Ogden, L., Sellers, K., Sammartino, C., Buehler, J., Bernet, P. (2012). Funding Formulas for Public Health Allocations: Federal and State Strategies.Journal of Public Health Management and Practice,18(4), 309-316. Teutsch, S., Baciu, A., Mays, G., Getzen, T., Hansen, M., Geller, A. (2012). Wiser Investment for a Healthier Future.Journal of Public Health Management and Practice,18(4), 295-298. Turnock, B. J. (2012). Public Health: What it is and How it Works (Fifth ed.). Burlington, MA: Jones Bartlett Learning. Weintraub, K. (October 6, 2014). Ebola outbreak a wake-up call to the world. The Boston Globe. http://www.bostonglobe.com/lifestyle/health-wellness/2014/10/05/ebola-shows-how-global-public-health-has-become-everyone-concern/vc8R92VHmtpd4vZVbqzYEP/story.html. Retrieved November 25, 2014.

Tell Tale Heart :: Essays Papers

Tell Tale Heart "True!--nervous--very, very dreadfully nervous I had been and am; but why will you say that I am mad? The disease had sharpened my senses--not destroyed--not dulled them. Above all was the sense of hearing acute. I heard all things in the heavens and in the earth. I heard many things in hell. How, then, am I mad?" "...Now this is the point. You fancy me mad. Madmen know nothing. But you should have seen me. You should have seen how wisely I proceeded--with what caution--with what foresight--with what dissimulation I went to work! I was never kinder to the old man than during the whole week before I killed him." It is impossible to say how the idea of murdering the old man first entered the mind of the narrator. There was no real motive as stated by the narrator: "Object there was none. Passion there was none. I loved the old man. He had never wronged me....For his gold I had no desire. I think that it was his eye!" The narrator states that one of the old man's eyes was a pale blue color with a film over it, which resembled the eye of a vulture. Just the sight of that eye made the narrator's blood run cold, and as a result, the eye (and with it the old man) must be destroyed. Every night at midnight, the narrator went to the old man's room. Carefully, he turned the latch to the door, and opened it without making a sound. When a sufficient opening had been made, a covered lantern was thrust inside. "I undid the lantern cautiously...(for the hindges creaked)--I undid it just so much that a single thin ray fell upon the vulture eye. And this I did for seven long nights...but I found the eye always closed; and so it was impossible to do the work; for it was not the old man who vexed me, but his Evil Eye." The old man suspected nothing. During the day, the narrator continued to perform his usual duties, and even dared to ask each morning how the old man had passed the night; however, at midnight, the nightly ritual continued. Upon the eighth night, the narrator proceeded to the old man's room as usual; however, on this night, something was different. "Never before that night had I felt the extent of my powers--of my sagacity.

Flawless Heroes? :: essays research papers

Flawless Heroes? It is important for youth to have heroes but society cannot ignore the facts and only report on the good side of those heroes. Everyone is human, and they are going to make mistakes. Hopefully they learn from those mistakes, and if those mistakes are brought to light and conveyed to the young people then they too learn from those mistakes. History has a duty to report on the entire story. To report anything less would be wrong. To just simply say that Columbus was a perfect man who never did anything wrong would paint an unrealistic picture of the past. Mr. Gibbon, the author of this article seems to think that reality is a bad thing and should not be taught in our classrooms. Today's youth however need to be prepared for life in some way. They cannot be fed everything with a sugar coated spoon. If they were given everything on a silver platter like that then when they walked out into the real world for the first time they would not be able to adjust and become a productive part of society. Today's young people are in search of heroes as Mr. Gibbon suggests, but every person is going to have some skeletons in their closet, hero or no hero. To ask society to ignore the facts just so young people can feel that these people are perfectly squeaky clean is wrong. Society cannot lie to them. There is some value to teaching reality even though Mr. Gibbon doesn't seem to think so. Mr. Gibbon mentions that there is some sort of "tradition of exemplary lives" in society's heroes that used to exist but no longer does. However there never was such a tradition of wonderfully perfect people with perfect lives. Back then people ignored the facts and decided to believe that these people were perfect when the fact was that they were not perfect, they were just human. You cannot shield today's young people. You can't just cover their eyes to reality. Reality must be exposed and studied so they can try to understand the world. I agree with Gibbon that parents are the first and most important educators and they must try to make their lives exemplary so their children will

What is a thesis statement

In regards to a thesis proposal, it is an outline of a research study you do in your thesis or dissertation. To put it simply, a thesis proposal is a road map. It provides a reader with a vision of your future work. Your thesis proposal needs to be carefully planned and properly structured. The better you are at explaining what you are going to research and why the topic you have chosen is relevant, the more rewarding the result will be. Choosing a topic is the hardest part not only in thesis proposal writing, but also in academic writing in general. You should identify the problem you are dealing with in your thesis proposal, as well as state the questions you are going to address in your thesis. You are also supposed to describe all the resources and materials you need in order to conduct a research study for your thesis or dissertation. The successful approval of your thesis proposal means you will be able to continue the work on your thesis. Therefore, the importance of writing a n impressive proposal should not be underestimated. The five most vital points of a well-written thesis proposal include: Outlining; Knowing the structure; Planning the writing process; Writing a thesis proposal; Proofreading a thesis proposal. The first step is to provide a clear and detailed outline. In this part, you are required to present all materials you have already gathered. You need to prove you understand how the process of research works. You also need to demonstrate that you are able to find all relevant sources in regards to the subject you have chosen to research. The next step is structuring your thesis proposal. The common parts of every thesis proposal are as follows: an abstract, an introduction, significant prior research if any, a thesis/project statement, approach, potential outcomes, limitations, and proposed dissertation chapters.

Attributes of Allah

Allah is the proper name of God, however, we know Him generally through His attributes. These attributes describe how Allah manifests Himself to us. God's attributes are innumerable since human intellect cannot possibly comprehend every aspect of the Supreme Being. A Hadith of the Holy Prophet (peace be on him) makes mention of Ninety Nine names of Allah commonly known as al- Asmaul Husna, the Most Names. In the Holy Quran we read: â€Å"And to Allah alone belong all perfect attributes. So call Him by these. And leave alone those who deviate from the right way with respect to His Attributes. † (7:181). â€Å"Allah – there is no God but He, the Living, the Self-Subsisting and All-Sustaining. Slumber seizes Him not, nor sleep. To Him belongs whatsoever is in the heavens and whatsoever is in the earth. Who is he that will intercede with Him except by His permission? He knows what is before them and what is behind them; and they encompass nothing of His knowledge except what He pleases. His knowledge extends over the heavens and the earth; and the care of them burdens Him not;and He is the High, the Great. † (2:256) Allah is the Light of the heavens and the earth. The similitude of His light is a lustrous niche, wherein is a lamp. The lamp is in a glass. The glass is as it were a glittering star. It is lit from blessed tree – an olive – neither of the east nor of the west, whose oil would well-nigh glow forth even though fire touched it not. Light upon light! Allah guides to His light whomsoever He will. And Allah sets forth parables to men, and Allah know all things full well. This light is now lit in houses with regard to which Allah has ordained that they be exalted and that His name be remembered in them, Therein is He glorified in the mornings and the evenings (24:36-37) â€Å"He is Allah, and there is no God beside Him, the Knower of the unseen and the seen. He is Gracious, the Merciful. He is Allah, and there is no God beside Him, the Sovereign, the Holy One, the Source of Peace, the Bestower of Security, the Protector, the Mighty, the Subduer, the Exalted. Holy is Allah far above that which they associate with Him. He is Allah, the Creator, the Maker, the Fashioner. His are the most Beautiful Names. All that is in the heavens and the earth glorifies Him, and He is the Mighty the Wise. (59: 23-25) Abu Huraira (may Allah be pleased with him) narrated: The Holy Prophet (Peace and Blessings of Allah be upon him) said, â€Å"Allah has ninety nine Names, one hundred less one; and who memorized them all by heart will enter Paradise. † (Bukhari, The Book of Tauhid.

Gay Marriage Argument Essay

Two editorials were posted in the â€Å"New York Daily News† and â€Å"Times of Trenton† pertaining to the subject of legalizing gay marriage. Both articles argue the position against gay marriage and use the same focal point in their articles: the negative effects that legalizing gay marriages will have on children being raised by same sex parents. Also, both articles contain logical fallicies in their argument and use many of the same tactics to argue their point such as scare tactics, statistics, and quotes from people on the other side of the argument. However, the â€Å"Times of Trenton† editorial is able to cover up these fallicies and present their side in a cleaner and more efficient way than the â€Å"New York Daily News† by making the statistics seem more credible, the quotes from the other side of the argument more persuasive, and the overall organization of their logic more rational. Unfortunately, the legalization of same sex marriage is a highly divided and controversial topic that our nation has been debating over since the day American was founded as a country. While the movement persisted throughout the centuries, it was not until the turn of the millennium in the year 2000 that Vermont became the first state to allow civil unions for same sex couples. Since then, milestones have been made in the LGBT community as thirteen states have legalized same sex marriage and eight states recognizing same sex civil unions as of 2013. However, America is taking the matter at a slow pace compared to the thirteen countries that have already completely recognized same sex marriage—Denmark legalizing the practice since the late 1980s. In fact, many states have taken a few steps backwards, such as California passing an amendment to overturn its previous decision to legalize same sex marriage along with 32 states adding amendments to ban same sex unions to their constitutions. However, the most recent polls show majority support for the legal recognition of same sex marriage, with supporters first achieving the majority in 2010. There is a general trend between supporters for same sex marriage with lack of religious fundamentalism, young age, higher education, and residence in the Northeast and West Coast. Also, supporters come from mostly liberal and moderate political ideologies and the female gender. In opposition are mostly the South and Midwest regions, men, and conservative political ideologies. The defenders of opposite sex marriages generally argue against same sex couples raising children as well, generally basing their stance on outdated studies—many of which have been revoked by their own researchers. Both articles used research statistics to support their claim. The â€Å"NY Daily News† quoted a statement from Obama stating that children who grow up without a father are more likely to become destructive citizens of our society. The article poorly executes the utilization of research in two ways: first they use Obama as a figure of false authority and fail to cite the origin of the research, loosening its credibility. Secondly, even if it is credible, the research overall is misinterpreted and a red herring to the argument. The research is only relevant to children who grow up without a father not directly to same gender parents—it could easily be possible that the research pertains to single parent households. The author also sets up a straw man against Obama by stating â€Å"Obama is right. Children are better off with both a mother and a father. † Firstly, it does not state anywhere in the quote given that Obama said children need strictly a mother and father, only that children without both parents present are more likely to end up in a poor situation. Secondly, even if the research was relevant with same gender families, it would only present a stance against children raised by two mothers instead of two fathers. Not only is it a hasty generalization for the author to assume that this single study proves that marriage needs to involve a man and a woman, it is non-sequitur to believe that because children without fathers do not grow up well, that same gender situations where both parents are present will yield the same results. In the other article, the author uses research to support his claim slightly more efficiently—the first research study the author uses is cited and actually is directly relevant to same gender family studies. The study showed that children raised by same sex parents are more likely to be homosexual, abuse drugs, be molested by their parents/adult figure, and participate in risky behavior. The average reader scanning over the article quickly would see the author stated where the research came from and automatically assume that it is credible. However, when the research was further investigated, it was found that not only was the study widely considered by scientists to be inconclusive. Even the author, Mark Regernus, stated in an interview that the study lacked enough foundation to make such a claim. The article then declares there is an increase in people identifying as homosexual since 1994. The author then claims this increase falsifies the theory that people are born homosexual but instead is due to cultural factors encouraging same-sex behavior. The first mistake with this claim is that the author does not provide where this information originates. It is non sequitur to believe that because the culture is becoming more accepting of homosexuality, it increases homosexuality and debunks the theory that people are born homosexual. More or less, this claim is a hasty generalization because the author does not consider possibilities such as culture changing to accept homosexual individuals giving people comfort and security to openly identify as homosexual. Both authors clearly stack bias evidence against homosexual behavior instead of providing or arguing against any of the available evidence that suggests being homosexual has genetic components or children from same sex families do as well as heterosexual parented families. While the lack of arguing against evidence refuting their claims may seemingly strengthen their opinion, the blatant bias makes their argument less convincible to readers because it comes off as close-minded and opinionated rather than open and persuasive, especially to readers that support gay marriage. To strengthen their argument, both articles used quotes from the opposing side to argue their claim. Again, the â€Å"Times of Trenton† article uses this method more strongly than â€Å"New York Daily News†. The â€Å"New York Daily News† claims that the LGBT community supports the author’s thesis that gay marriage is based on a lie. They first quote an author named Masha Gessen, a supporter of gay marriage: â€Å"Fighting for gay marriage generally involves lying about what we are going to do with marriage when we get there—because we lie that the institution of marriage is not going to change. † The author set up a straw man manipulating these words to make it appear that the LGBT community agrees with their thesis. Gessen, however, is not directly stating that gay marriage is based off a lie, but that it is a lie to say that the institution of marriage is not going to change as a result of legalizing gay marriage. Then, the author quotes another gay marriage advocate named Judith Stacey repeatedly throughout the article essentially making evident her support for polygamy and that redefining marriage will hopefully give way to accepting polygamy. It is non sequitur and a hasty generalization to claim that if same sex marriage is legalized, it will instigate the acceptance and legalization of polygamy as well. It is also a red herring fallacy to distract the readers with irrelevant information on polygamy and somehow correlate it with the legalization of same sex marriage. This pulls away the reader from the main issue of gay marriage and the main point the author is trying to make becomes vague to the reader. Furthermore, the credibility of using these people to represent the LGBT community is put into question. The author even states that these people are radical advocates, but the author gives the illusion that since these people support same sex marriage, the LGBT community is guilty by association and therefore shares the same opinions. The author also gives these radical advocates false authority, granting them authorization to speak for the LGBT community as a whole. The â€Å"Times of Trenton† article uses a better source to support their argument: providing an article written by a gay man raising children. He says that Mainwaring can see why people oppose same sex marriage because â€Å"Moms and dads interact differently with their children. To give kids two moms or two days is to withhold†¦someone whom they desperately need and deserve. † This quote is effective because it comes from a gay man who is actually raising children and giving his perspective, instead of radical advocates. It persuades the reader that even if someone who is gay admits there is a problem with same gender families, then maybe it shouldn’t be allowed after all. However, this is using authority instead of evidence. If a gay man claims that children of same gender families are deprived of benefits that come with heterosexual parents, then it must be true because he’s gay and has children. While it is convincing, there is no substantial evidence to support that this is claim is applicable to all same gender families.

The Analysis of the Effectiveness of a Management Accounting Technique in an Organisational Setting- with Reference to Guinness Nigeria Plc.

Ado Ekiti University,Ado. Project on†¦. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls 4. Budgetary control systems 5. Benefits of Budgeting and budgetary controls 6. Behavioural aspect of budgeting 7. Aims and objectives of the study 8. Reason for choosing the topic 9. Introducing Guinness Nigeria plc Chapter Two 1. Introduction 2. Population of the study and sample size 3. Methods of data collection 4. Techniques of data analysis 5. Methods adopted in gathering information Chapter Three 1. Data presentation and analysis 2. Method of data presentation 3. Research hypothesis 4. Distribution of samples 5. Sex distribution 6. Test of hypothesis Chapter Four 1. Summary 2. Findings 3. Conclusion 4. Recommendation Bibliography Appendix A-Questionnaire Appendix B-Spreadsheet CHAPTER ONE 1. 1 INTRODUCTION Accounting as a body of knowledge does not have a single definition. Various authors have come up with different definitions which reflect the period in the evolutionary stages of accounting thoughts during which the definitions was made. According to Bill R. J. Accounting is concerned with the qualification of economic events in monetary terms in order to collect, record, evaluate and communicate past events and to aid in decision making. The American Association of Accounting in 1996 defined accounting as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information. (Johnson 1987) In a similar vein, Management accounting has been subject of different definitions. One of such is given by T. Lucey who defines it as the application of professional knowledge and skills in the preparation and presentation of accounting information in order to assist management in the formulation of policies and in planning and control. Management accounting is concerned with the provision of information to people saddled with the responsibility of managing the affairs of an organisation in order to assist them to make better and informed decisions and control which eventually culminates in improved efficiency and effectiveness of the overall business affairs. That has always been the focus of Management Accounting. In recent times, Management Accounting is wearing a changed nature. This is seen in the recent developments witnessed in different organisations due to the fact that organisations are making customer satisfaction an overriding priority. Others are adopting new management approaches, changing their manufacturing system into a modern system. To this end, in the last 40 years, the world of manufacturing environments have experienced dramatic changes which was as a result automation at every stage in the manufacturing processes which has changed the typical pattern of cost structures and the ways in which efficiency is achieved. It is worthy of note too that increasingly; products are highly customised and tailored to individual customer’s requirements. Many manufacturing concerns have moved from the era of mass production into the era of flexible production to customer’s specification. The Ernst & Young and Institute of Management Accountant Survey (2003) identifies various management accounting techniques, both traditional and modern which have been contributing immensely to the efficient running of organisations whether large, medium or small organisations. Those tools include Budgeting and Budgetary Controls, Break even analysis, Target costing, Benchmarking, value based management, Value chain analysis and so forth. This research will focus on Budgeting and Budgetary Control due to wide application in businesses regardless of its size. The increasing complexity of business operations and the ever changing conditions of business environment such as the economic, social, technological political development as well as Government policies, make it increasingly difficult for a company to consistently earn profit that would constitute a fair return on the capital invested. There is thus the need to employ modern management tools to improve manager’s efficiency in order to guarantee a steady return on capital invested. . 2 DECISION MAKING AND MANAGEMENT ACCOUNTING INFORMATION. Decision-making is purposeful selection from among a set of alternatives in the light of a given objective. (Oyedijo 1996) Decision-making is not a separate function of management; in fact decision making is intertwined with the other functions such as planning, co-ordinating and controlling. Chiefly among all these functi ons is planning which is described as the foremost and most basic of all management functions and the skill with which it is performed determines to a large extent the success of all operations of an organisation. In planning, managers outline the steps to be taken in moving the organisation towards its objectives. The decision making aspect of management function however ensure that best alternative is selected to achieve the objectives. Budgeting plays a vital role in planning and that has a direct bearing with the strategies to be adopted in an organisation. 1. 3 THE CONCEPT OF BUDGETING AND BUDGETARY CONTROLS A budget is a plan of action, normally expressed in financial terms. It provides a benchmark against which actual performance can be measured and therefore aids control of the organisation. In the CIMA terminology, Budget is defined as â€Å" a plan quantified in monetary terms, prepare and approved prior to a defined period of time, usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be employed to attain a given objective†. Some common types of budget in wide use in various organisation include, Fixed Budget, Flexible Budget, Rolling /Continuous Budget and Zero Based Budget. 1. 4 THE BUDGETARY CONTROL SYSTEMS The budgetary control system usually consists of two distinct elements, which are planning and control. Planning involves the setting of various budgets for the appropriate future periods using a suitable budgeting approach. Usually management at various levels in the organisation is involved in this budgetary planning stage for their individual area of responsibilities. The control stage on the other hand involves the comparison of the plan in the form of budgets with the actual results achieved for the appropriate period. Any significant divergent or variation between the budgeted and the actual results should be reported to the appropriate management so as to initiate necessary actions. 1. BENEFITS OF BUDGETING AND BUDGETARY CONTROLS Among other benefits, budgeting if effective in an organisation will help to achieve the following: 1. It compels planning: Management of organisation is/are forced to look ahead into the future. Budgeting also gives the organisation a sense of purpose and direction. 2. It encourages co-ordination of activities: It co-ordinates the various separate aspe cts of the business by providing a master plan for the business as a whole. Though it is impossible to anticipate all decisions, the budget can provide a framework of reference within which later operating decisions can be taken. . Authorising and delegating: Adoption of budgets by management explicitly authorises the decisions made within it. This invariably serves two functions: a) The responsibility to make decisions is delegated to individual managers within the organisation. b) The need continuously to ask for top management ratification of decisions will be reduced to the nearest minimum. 4. Budgeting assists in evaluating performance: One of the functions of accounting information is that it provides basis for the measurement of managerial performance. By setting targets for each manager to achieve, the budget provides a benchmark against which his actual performance can be measured objectively. Before using budget for this purpose however, it must be accepted as reasonable by the individual budget holder whose area of responsibility it covers and whose performance is to be evaluated. 5. Discerning trends: Early detection of budgeting also enables unexpected trends because it gives specific expectation with which actual performance is continuously compered. 6. Communicating and motivating: Budgeting when applied in an organisation should lead to a good communication structure. Managers involved in the setting of budgets for their own areas of responsibility need to have agreed strategies and policies communicated to them. Similarly budgets that have been agreed by managers should provide some motivation towards their achievement. 7. Control: One important benefit of budgeting in an organisation is that it helps to control the business affairs. When the goal have been set for an organisation, the management uses the budgetary system to control the running of the business to evaluate the extent to which those goals are achieved. By a continuous comparison of actual performance with planned results deviations or variances are quickly identified and appropriate action initiated. 1. 6 BEHAVIOURAL ASPECT OF BUDGETING Much have been said and written about the benefits to be derived from a budgetary control system. However, despite the sophistication of most management accounting control techniques they have met with little success. Numerous researches have been conducted to unravel what is responsible for the low success rate and what can be done to remedy the situation. The reasons for the low level of success in practice have been attributed to lack of co-operative attitude of the operating managers to the control techniques. This usually manifest at both planning stage and implementation stage. 1. 7 AIM AND OBJECTIVE OF THE REPORT The aim of this research work is to critically assess the effectiveness of Budgeting as one of the numerous management accounting techniques being utilised in Guinness Nigeria Plc in relation to the achievement of overall organisational objectives. The research will be focussing on the extent to which Budgeting cut across the organisation as a whole and it will examine the behavioural aspect of budgeting among budget holders in the organisation. Is budgeting having direct impact on the financial and economic decisions being made by budget holders? Is budgeting in GN Plc effective in communicating the overall business goals to the managers as well as the employees of the organisation? Is budgeting as a traditional technique being utilised in GN Plc effective in giving Authorisations to budget holder in terms of spending decisions? Is it effective in motivating Managers to make decisions that will have a beneficial effect on the organisation as whole? Is budgeting effective in ensuring adequate control of the business affairs? 1. 8 REASON FOR CHOOSING THE TOPIC The topic: An analysis of the effectiveness of a management accounting technique in an organisational setting; was chosen out a burning desire to learn more about an aspect of accounting that has always been seen as core to the accountancy profession. Though there has been development in the area of budgeting and budgetary control technique, which is the focus of this report. Budgeting has generally been seen as a traditional management accounting technique. Interestingly, despite this description and some beyond budgeting models being developed lately by some scholars, budgeting is still in the widest use in all organisations even in the government corporations. Hence its effectiveness in an organisational setting has remained important to the researcher. 9. INTRODUCING GUINNESS NIGERIA PLC Guinness Nigeria Plc is a blue-chip multinational company that occupies an enviable leading position in the Brewery sector here in Nigeria. The Company is a subsidiary of Diageo a global Company, trading in over 180 markets around the world. Diageo is listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). Due to its relationship with Diageo, Guinness Nigeria maintains a centralised reporting structure and that has facilitated easy rendition of monthly Accounting reports to the parent company in the UK. Guinness Nigeria is one of the renowned names in beer market in Nigeria and is a member of Food, Beverage and Tobacco Industries. The company came into Nigeria as early as the 19th century; trade had grown sufficiently by 1950s to support a trading company to handle sales and Distribution. The company’s main business is production and distribution of alcoholic and non-alcoholic beverages, which are Foreign Extra Stout, Harp Lager, Malta Guinness, Satzenbrau, Gordon Spark and the newly introduced Guinness Extra Smooth. In 1962, Ikeja Lagos was chosen as the site of the first Guinness Brewery outside Ireland and the Great Britain. His Excellency, Late Hon. Dr. Nnamdi Azikiwe, commissioned the Lagos Brewery the following year the then Gov. General and later President of Nigeria. Steady growth and market for Guinness products over the next 30 years prompted the building of three more breweries in Nigeria, which are in Ogba in Lagos, Oregbemi Estate in Benin and Osisama in Aba. The Accounting system in Guinness Nigeria has been the type that facilitates easy adoption and application of Budgeting throughout the organisation. The company uses the software called the Sun System and the Vision to assist in the business operation as a world class manufacturing company. CHAPTER TWO 2. 1 INFORMATION GATHERING This section is designed to show the process that has been used to gather information in this research. It will answer the fundamental question of how the study will be analysed in the scope of the research work. 2. 2 POPULATION OF THE STUDY AND SAMPLE SIZE Population is the universe of some groups of people or object in which researcher is interested (Asika 1991). This research work concentrate on Guinness Nigeria Plc as a case study in order to assess the effectiveness of budgeting in the organisation. Therefore the population of the study is Guinness Nigeria. Meanwhile, the sample size to be used basically will be some head of functions that are also budget holders; some top management persons as well as middle and lower level managers who are involved with the application of budgeting in the organisation. These are considered to be representative of the population. 2. 3 METHOD OF DATA COLLECTION For the purpose of the research and analysis project, two data collection methods employed. These are primary research and secondary research. Primary Research Primary data were obtained through structured personal Interview of some key employees in Guinness Nigeria Plc, Head of Functions who are also budget holders. Questionnaire was also used to elicit information from both decision enablers and the decision-makers within the Organisation. The data so gathered via this means was invaluable and it forms the basis of data analysis and presentation. Secondary Research Two different methods was used in this regard namely, Library research and Electronic research. Library Research: This has been carried out using some facilities like the public Library, ACCA study text as well as the Student Accountant magazine. This book review assisted in giving background knowledge as per the main focus of the research, which is budgeting. Other relevant data were obtained through the company’s internal materials such as the G-News, Management reports and the current annual report. Electronic Research: Business related world wide web sites were visited to have a clue as to what effectiveness of budgeting in an organisation entails. Search engines such as Google was greatly used. I also visited sites like www. nswers. com and www. ft. com. Those sites as usual provides more than necessary information which took considerable time to sort so as to be able to identify the relevant ones. 2. 4 TECHNIQUES OF DATA ANLYSIS The aim of this research is to assess the effectiveness of budgeting in GN Plc as an organisation. For these reason data gathered with the aid of the questionnaire will be analysed using simple percentage given as A% =a/nX100 Where a = Number of response to one option of items in the questionnaire. n = Total number of response to an item A%= The percentage of responses to the option to the total responses to the item. The Chi-square statistical method will also be adopted in the analysis of the research questions 5. METHOD ADOPTED IN GATHERING INFORMAITION Basically, personal Interview was used to elicit information from a number of Budget holders within the organisation. Decision-makers and enablers were also interviewed to assess the extent at which the decision of the responsible individuals within the organisation relates to the budget of every function within the organisation. Questionnaire was also utilised so as to be able to adequately analyse the information so gathered via the personal one on one interview. Questionnaire containing 15 structured questions was circulated via the mail to the respondents who are apparently top management personnel in the organisation and the questionnaire was received a week latter. CHAPTER THREE 1. DATA PRESSENTATION AND ANLYSIS. What was identified and observed in the study are here presented in clear terms using descriptive and explanatory tables and figures. Simple percentages and graphics will be used to analyse some questions, especially those requesting for personal or demographic data or information. The chi-square statistical method will be applied in analysing the research questions which will be restated in the form of hypothetical statements in order to find out whether or not the study has actually achieved its objectives mentioned in chapter one and to what extent are those objectives achieved. 3. 2 METHOD OF DATA PRESANTATION The questionnaire collected were properly edited and coded. Tables charts and percentages are used to analyse the background information of respondents as provided in the first section of the questionnaire. Primarily the hypotheses formulated were tested using the chi-square method of data analysis. The Chi-square method is a non-parametric statistical technique, which do not make rigid assumptions about the distribution of the population parameters and adopt procedures that are not generally concerned with the population parameters, hence they are also called the distribution free statistic. The decision rule states the condition under which the null hypothesis H0 or the alternative hypothesis H1 should be accepted or rejected. Where the calculated values exceed the table value (at a given significance level) null hypothesis is rejected, otherwise the alternative hypothesis is accepted. Mathematically Chi- Square is given as: ?(0? E)2 E Where X2=Chi-Square value calculated ? = Summation O=Observation E= Expected frequency at 5% SL or 95% CL Chi-square is also applicable where there are two sets of variable expressed in frequencies. It is however limited by its inability to give estimates of mean; hence it can not provide confidence interval. 3. 3 RESERCH HYPOTHESIS Based on the aforementioned aims of the study and research questions mentioned above the following research hypothesis are formulated. Hypothesis I: HO: That budgeting and budgetary controls are not effective in ensuring the achievement of organisation objectives. Q 6& Q 8 HI: That budgeting and budgetary controls are very effective in ensuring that organisation objectives are achieved. Hypothesis II HO: That budgeting is not effective in ensuring adequate control of business affairs Q 10 HI: That budgeting is very effective in ensuring adequate control of business affairs. Hypothesis III HO: That budgeting fails to give authorisation to budget holders when making decisions relating already agreed budget. HI: That budgeting gives authorisation to budget holders to make decision provided that has been agreed in the budget. 3. 4 DISTRIBUTION OF SAMPLES The population of the study has been respondent from Guinness Nigeria Plc who occupies top management positions, middle management and lowers management. However, the sample size is 40, which implies that 40 questionnaires were administered, out of which 30 were returned. Table 3. 4. 1 |No of Questionnaire | | |% Response | |Designation |Administered |Response |Refusal | | |Top Management |10 |8 |2 |27 | |Middle Management |17 |12 |5 |40 | |Lower Management |13 |10 |3 |33 | |Total |40 |30 |10 |100 | SOURCE: FIELD SURVEY 2005. RESPONDENT PROFILES Chart 3. 4. 1 INTERPRETATION The above table shows that out of the 30 questionnaire returned, which is 75% of the total questionnaire administered. Top management responses represents 27% of the total response, 40% responses was from the middle management and the remaining 33% of the respondents were lower level managers that involved in the implementation of budgets and budgetary controls. 3. 5 SEX DISTRIBUTION OF RESPONDENTS Table 3. 5. 1 |VARIABLES |RESPONDENTS |PERCENATGES | |Male |21 |70 | |Female |9 |30 | |Total |30 |100 | SOURCE: FIELD SURVEY 2005 INTERPRETATION: From the table above, the female respondents represent 30% of the responses received that shows that the male respondents are more than the female counterpart by a margin of 40%. This shows that there are more males who occupy management positions in Guinness Nigeria Plc when compared with females. 3. 6 TEST OF HYPOTESIS: This section of data analysis and presentation is arrived at testing the hypothesis formulated for the study. These are three hypothesis formulated. HO: denotes the Null hypothesis while HI: denotes the Alternative hypothesis, which is accepted once the Null hypothesis is rejected. Therefore for the purpose of this research work and for the testing of the validity of hypothesis the significant level used 5% or 0. 05. The degree of freedom ‘at’ varies I relation to analysis. The degree of freedom is the product of number of rows less one and number of column less one, and is denoted as: df = ( r-1 )(c-1) Where, r & c are number of row and column respectively HYPOTHESIS 1 HO: That budgeting and budgetary controls are not effective in ensuring that organisation objectives are achieved. HI: That budgeting and budgetary controls are effective in ensuring that organisation objectives are achieved. This hypothesis is to determine whether budgeting and budgetary controls assist in achieving organisation objectives. Question 6 & 8 was used from the questionnaire to test the hypothesis. Summary of observation is tabulated hereunder. DISTRIBUTION OF RESPONSES TO HYPOTHETICAL QUESTION 1. Table 3. 6. 1 VARIABLES | YES | NO |TOTAL | |Top management | 14 | 2 | 16 | |Middle management | 22 | 2 | 24 | |Lower management | 10 | 10 | 20 | | | 46 | 7 | 60 | SOURCE: FIELD SURVEY 2005. YES RESPONSES NO RESPONSES E1= 46 *16 E1= 14 * 16 60. = 12. 27 60 = 3. 3 E2= 46 * 24 E2= 1 4 * 24 60 = 18. 40 60 = 5. 60 E3= 46 * 20 E3= 14 * 20 60 = 15. 33 60 = 4. 67 CALCULATION OF CHI- SQUARE Table 3. 6. 2 |O |E |O – E |( O – E )2 |X2 | |14 |12. 27 |1. 73 |2. 993 |0. 244 | |20 |16. 87 |3. 13 |9. 797 |0. 81 | |10 |15. 33 |-5. 37 |28. 409 |1. 853 | |2 |3. 73 |-1. 73 |2. 993 |0. 802 | |2 |5. 13 |-3. 13 |9. 797 |1. 910 | |10 |4. 67 |5. 33 |28. 409 |6. 083 | | | | | |11. 473 | SOURCE: FIELD SURVEY 2005. From the above table the chi-square calculated is 11. 473. The degree of freedom is calculated as (r-1)(c-1) i. e. (3-1) (2-1)=2. At 5% significance level, the chi-square calculated is greater than the tabulated value, which is 5. 991 from the chi-square table (X2c>X2t) that is 11. 473>5. 991. Therefore H0: (null hypothesis) is rejected while the alternative hypothesis (H1) is accepted. In order words, the study has shown that budgeting and budgetary controls plays a vital role in the achievement of the overall objectives of the organisation. HYPOTHESIS II H0: That budgeting and budgetary controls are not effective in ensuring adequate control of business affairs. H1: That budgeting and budgetary control system plays a vital role in ensuring adequate control of business affairs. RESPONSE DISTRIBUTION OF HYPOTHETICAL QUESTION 2 Table 3. 6. 3 RESPONDENTS | RESPONSES | | | | |YES |NO |TOTAL | |Top Management |7 |1 |8 | |Middle management |11 |1 |12 | |Lower management |5 |5 |10 | |TOTAL |23 |7 |30 | CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1= 23 X 8 = 6. 137 X 8 = 1. 87 3030 E2=23 X 12 = 9. 07 X 12 = 2. 80 3030 E3=23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI SQUARE Table 3. 6. 4 |O |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |7 |6. 13 |0. 87 |0. 757 |0. 123 | |11 |9. 20 |1. 80 |3. 24 |0. 352 | |5 |7. 67 |-2. 67 |7. 13 |0. 929 | |1 |1. 87 |-0. 87 |0. 757 |0. 05 | |1 |2. 80 |-1. 80 |3. 24 |1. 157 | |5 |2. 33 |2. 67 |7. 13 |3. 060 | | | | | |6. 027 | From the above table X2 calculated is 6. 027 Degree of freedom given as (r-1)(c-1) = (3 – 1)(2-1) = 2 DECISION RULE Question 10 was used for the above analysis. At 5% level of significant, Chi square calculated is greater than the table value of chi square (X2c > X2 t) That is 6. 027 > 5. 991. Therefore the HO: is rejected while the alternative hypothesis H1 is accepted. In other words the study confirms that budgeting and budgetary control is effective in ensuring adequate control of business affairs. HYPOTHESIS III HO: That budgeting fails to give authorisation to budget holders when making decisions relating to already agreed budgets. HI: That budgeting gives necessary authorisation to budget holder to make decisions provided that was been agreed in the budget. Question 15 in the questionnaire was used to lest the above hypothesis. The outcome of the observations made is recorded hereunder. RESPONSE DISTRIBUTION IN HYPOTHETICAL QUESTION 3. Table 3. 6. 5 VARIABLES |YES |NO |TOTAL | |TOP MGT |8 |0 |8 | |MIDDLE MGT |10 |2 |12 | |LOWER MGT |5 |5 |10 | | |23 |7 |30 | SOURCE: FIELD SURVEY 2005. CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1 = 23 X 8 = 6. 13 7 X 8 = 1. 87 3030 E2 =23 X 12 = 9. 207 X 12 = 2. 80 3030 E3 =23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI-SQUARE Table 3. 6. 6 |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |O | | | | | |8 |6. 13 |1. 87 |3. 497 |0. 570 | |10 |9. 20 |0. 8 |0. 64 |0. 0696 | |5 |7. 67 |2. 67 |7. 123 |0. 9294 | |0 |1. 87 |-1. 87 |3. 497 |1. 870 | |2 |2. 80 |0. 8 |0. 64 |0. 229 | |5 |2. 3 |2. 67 |7. 129 |3. 060 | | | | | |6. 728 | From the table above X2 calculated is 6. 728. Degree of freedom is (r-1)(c-1), which is: (3-1)(2-1) =2 DECISION RULE At 5% significance level, chi-square calculated is greater than the tabulated value i. e. 6. 728>5. 991. Hence, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This also establish the fact that agreed budgets give authorisations to budget holders when making decisions that borders on such budgets. The word effectiveness is a continuum and as such, despite the fact that the entire hypothesis supported the fact that budgeting and budgetary controls are effective in Gunnies Nigeria Plc. It is imperative to note that this management accounting technique is more effective is some of the departments in the organisation and less effective in others. The reason is because of the attitude of some functional heads to some of the usefulness of budgeting and budgetary controls. CHAPTER FOUR SUMMARY, FINDINGS, CONCLUSION & RECOMMENDATION The thrust of this study is to assess the effectiveness of budgeting and budgetary controls in Guinness Nigeria Plc. Budgeting though often described as a traditional management accounting technique has been in wide use in organisations regardless of its size. The report has focused on the effectiveness of budgeting and budgetary controls as a management accounting technique being applied throughout Guinness Nigeria Plc. It began with a brief description of accounting and management accounting. Review of various write-ups on the topic was carried out to establish what an effective budgeting and budgetary control system is like. The literature reviewed highlights some benefits which management hope to achieve from the adoption of good budgeting and budgetary control system, it also shows the behavioural aspect of budgeting, indicating that if not carefully applied Budgeting can lead to dysfunctional behaviour. In general, the opinion of various scholars on budgeting and budgetary control is that it plays a vital role in the management of any business. Thus having evaluated the activities of Guinness Nigeria Plc with respect to budgeting and budgetary controls system the major findings from the research are as follows: 1. The Zero based budgeting method proposed first by Peter A. Phyrr of Texas has been adopted in Guinness for all areas of activities evidently because of the benefits associated with that approach to budgeting. The adoption of Zero based budgeting method in Guinness Nigeria was as a result of the need to improve the challenge around cost since cost management has been seen as a key contributor towards achieving strategic objectives and goals in GN Plc. 2. To avoid dysfunctional behaviour often associated with budgeting and budgetary control systems. Guinness Nigeria Plc has adopted a participatory approach when establishing budget for each of the department in the organisation. Budget holders with help of accountants in the organisation are actively involved in the preparation of budget for individual manager’s area of responsibility. 3. The information system in GNPLC has been the type that facilitates easy application of budgeting and budgetary control across the business. Budget holders are periodically made aware of their positions in relation to the agreed budget in monthly basis. A report is usually generated at the end of every month comparing the actual activity level with the budget. This enable budget holder to better manage their budget holder to better manage their budgets at the same explanation is sought. 4. There is the business Risk department in Guinness Nigeria Plc. This department handles the change aspect of budgeting and budgetary control for the organisation as a whole. Uncertainty in planning is adequately taken care of by this department CONCLUSION This study has shown that budgeting and budgetary controls have being effective management accounting technique being applied in Guinness Nigeria Plc. With the help of some statistical models used in the analysis of the hypothetical statements formulated (Chi-square). The report has shown that budgeting and budgetary control is effective means of ensuring adequate control of business affairs. However budget has to be realistic if it is to motivate budget holders and discourage dysfunctional behaviour. The research has also shown that budgeting is effective in giving authorisation to budget holders when making decisions that has been agreed upon in the budget. RECOMMENDATIONS While it can be said that budgeting and budgetary control is effective in Guinness Nigeria Plc when what the management hope to achieve with it is considered, some are of the opinion that budgeting is not very effective due to the fact that some budget holders constantly overrun their budgets and without sanctions. It is therefore recommended that agreed budgets, which are realistic, should serve the purpose of good performance measure for budget holders. Excellent budget management should be applauded and inadequacies given due consideration. The organisation need to be wary of some adverse impact that too heavy a reliance on agreed budget can have on management behaviour which can be dysfunctional with regard to the objectives of the organisation as a whole. It is recommended that some beyond budgeting models identified by some scholars such as Hope and Fraser should be considered and the possibility of their adoption examined. It is also important that budget holders receive enlightenment from time to time on how to better manage their budgets. There must be a continuos revision of budgets, written statement of authorities and responsibility. There is need to effectively harmonise budget plans with the various other management accounting techniques for optimum result since budget and budgetary controls are only a means to an end and not an end in its own. It is also important that management seek for ways to match authorisation that effective budgeting hope to achieve with approval. 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