Chemiluminescence

Chemiluminescence Professor Stewart CHM 151L-003 Group Members: Melissa Spegal Jessica Buddi March 19, 2013 Megan Cochran Professor Stewart Chemiluminescence March 19, 2013 Introduction: The objective of this lab was to carry out a systematic set of experiments in order to determine which combination of chemicals produce the brightest and longest lasting light, through chemiluminescence. Chemiluminescence can be defined as the emission of light by a chemical reaction that does not produce heat.Chemiluminescence can also be found in nature, where it is referred to as bioluminescence. This can often be found in many deep sea fish, algae, and fireflies. Luminol is one of many chemicals that can be used to create chemiluminescence outside of nature. Scientists are very interested chemiluminescence because it could be very helpful in many real life situations such as in glowsticks. The military uses high-grade glowsticks to have light in field situations where electricity is not an option .Marine biologists and deep sea divers also use those glow sticks to provide light and make new discoveries in the deeps of the ocean or underwater caves. During the chemiluminescence experiment the goal was to produce light during a series of trials in order to create light or a glow. In order to do this systematically, all chemicals were used to start and as it became apparent that some chemicals did not effect the outcome of certain trials they were eliminated one at a time.Because the trials were done systematically from one to the next, only one element of each trial was changed at a time,making it easy to single out the defining factors. There were many chemicals used during this experiment including Luminol, bleach, DMSO, NaOH, HCl, and H2O2. On the second day of trials, the Luminol was chilled to test the effects this would have on the glow we obtained through chemical reactions. Results of Day 1: Table 1:Trial | Luminol (D) | Bleach (D) | DMSO (D) | 1M NaOH (D) | 1M HCl | H 2O2 (D) | Results | A1 | TAD | 5* 1 | 5 2 | 5 3 | 5 4 | 5 5 | Orange color | A2 | TAD | 10 2 | 5 1 | 10 4 | 10 3 | 10 5 | Brown | A3 | TAD | 5 2 | | | | 5 1 | FLASH yellow | A4 | TAD | 3 1 | | | | 2 2 | Slight flash | A5 | TAD | 5 3 | | 5 2 | | 5 1 | * Flash | A6 | TAD | 5 3 | | 5 2 | | 10 1 | Less flash | B1 | TAD | 5 4 | 5 3 | 5 2 | | 5 1 | Flash | B2 | TAD | 5 4 | | 5 2 | 5 3 | 5 1 | Flash | B3 | TAD | 5 4 | 5 3 | | 5 2 | 5 1 | | B4 | TAD | 5 4 | | 5 3 | 10 2 | 5 1 | Small flash | B5 | TAD | 5 4 | 10 3 | 5 2 | | 5 1 | Blue flash | B6 | TAD | 5 4 | 10 2 | 5 1 | | 5 3 | 2. 7 sec flash | C1 | TAD | 5 3 | 11 2 | 5 1 | | 5 4 | Small blue flash after bleach | C2 | TAD | 3 4 | 10 1 | 5 2 | | 5 3 | 3. 2 sec flash | C3 | TAD | 5 4 | 10 1 | 5 2 | | 5 3 | Small blue flash | C4 | TAD | 3 4 | 5 1 | 10 2 | | 5 3 | 4 seconds flash/glow | C5 | TAD | 10 4 | 2 1 | 10 2 | | 5 3 | 6 sec glow | C6 | TAD | 10 4 | 10 1 | 10 2 | | 10 3 | 24. sec glow | D1 | TAD | 10 4 | 10 2 | 10 1 | | 10 3 | | D2 | TAD | 10 4 | 3 1 | 10 2 | | 5 3 | Small flash | D3 | TAD | 5 3 | | 5 2 | | 5 1 | Small flash | D4 | TAD | 1 4 | 10 1 | 5 2 | | 1 3 | Flash | D5 | TAD | 2 1 | 10 2 | | | 10 3 | | D6 | TAD | 4 1 | 10 2 | | | 10 3 | | , Asterick ( * ) – stirred Highlighted – Order of placement into the cell wells. The tad of Luminol was the first in every trial. (D) – Drops Pink Highlighted Row: Best Trial of the Day Results of Day 2: Table 2:Trial | Luminol (mL) | Bleach (D) | DMSO (D) | H2O2 (D) | NaOH | Results | A1 | TAD | 10 4 | 10 1 | 10 3 | 10 2 | Quick glow – odor | A2 | 1 1 | 5 2 | | 5 3 | 5 2 | glow | A3 | 1 1 | 5 4 | 5 2 | 5 3 | | glow | A4 | 1 1 | 5 3 | | 10 2 | | glow | A5 | 1 3 | 5 4 | 5 2 | | 10 1 | glow | A6 | 1 1 | 5 3 | | | 5 2 | glow | B1 | 1 1 | 5 3 | | 5 2 | | * ! long glow | B2 | 1 1 | 5 4 | 5 2 | 5 3 | | * | B3 | 1 1 | 5 3 | 5 2 | | | *! 36 sec glow | B4 | 1 1 | 10 3 | 10 2 | | | *! 23 seconds | B5 | 1 1 | 5 3 | | 10 2 | | * Bright but shorter | B6 | 1 1 | 5 3 | 5 2 | | | *! | C1 | 1 1 | 5 4 | 10 2 | 2 3 | | *! | C2 | 1 1 | 5 3 | 20 2 | | | *! 29 Secs | C3 | 1 3 | 1 2 | 1 1 | | | *! | Chilled – *Stirred – ! Highlighted – Order of placement into the cell wells. The tad of Luminol was the first in every trial. – Drops Pink Highlighted Row: Best Trial of the Day Table 3: MSDS Chemical Name | Ingestion | Skin Contact | Disposal | Inhalation | Luminol | Loosen clothing, if not breathing perform mouth to mouth recessitation. Do not induce vomit. | Wash with lots of water. Cover skin with emollient. | Not Available | Rest. Ventilate Area, seek medical attention. | Bleach | Drink Water. Do not induce vomiting. | Wash skin with water for 15-20 minutes. | Containerize and use absorbants on liquid. | Remove, fresh air. DMSO | Loosen clothing, if not breathing perform mouth to mouth recessitation. Do not induce vomit. | Wash with soap and water. | Waste container. | Fresh air | Discussion: The best trial of the exper iement was on day two, trial B3. During that trial 1 mL cold Luminol was used and added to the cell well first, followed by five drops of DMSO, and five drops of bleach in that order. This was the best trial because it yielded the brightest and longest lasting glow compared to all of the others. On the trial before the same exact method was carried out except there was hydrogen peroxide in the mix also. In order to change things up, the peroxide was eliminated and that proved to be an effective tactic.It became blatently apparent that some of the chemicals were not needed entirely including the NaOH, and HCL. By the trial B6, on the second da,y the HCL had been eliminated. Hydrogen peroxide was never eliminated but it was noted as in trial B3 on the second day that the longest trial was performed without it. Many factors affected the results of each trial, some definitely more than others. For instance, for the entire first day, all trials were performed with the solid form of Lumin ol, and on the second day, starting with trial A2, the Luminol stock solution was used. As reflected in the table above, the stock solution created a much longer glow on average.To furthur amplify the Luminol's effect from trial B1 on day two, the Luminol stock solution was used in a chilled form which created the best results of both days as seen in trial B3. It also became apparent that stirring the chemicals helped maintain the glow longer per trial C2 on day two. Luminol was the only chemical that was chilled, all other chemicals remained room temperature. The order of chemicals was an important factor in creating chemiluminescence as well. During the beginning trials of the first day the best order to add the chemicals was not apparent, but by trial C4 one thing was certain, the luminol needed to be the first chemical placed in the well. In trial C3, when Luminol was added last, there was only a small blue flash with no lingering glow at all.Also, by the second day, it was real ized that the bleach was reacting with the Luminol and if the bleach was added last, the glow did not fizzle out as quickly such as in trial B4 on the second day, which had a 23 second glow, subsequently improving results on day two as opposed to the first day. After completeing much more in-depth research on the topic of chemiluminescence other checmicals had been foun, that if the experiment was done over would have been requested, such as copper nitrate, which would have significantly extended the length of the glow. Conclusion: Using 1mL of chilled Luminol stock solution, five drops of DMSO, and five drops of bleach, in that order and stirring at the end, the longest glow of 36 seconds was created as per trial B3 on day two. The bleach reacting with the Luminol gave a bright glow, and the DMSO aided in the length of time the trial glowed.

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. Finally, for a budget plan to be fully realised, its conceptualisation, preparation and implementation must be anchored on objectivity and sincerity of purpose without which the whole process of budgeting and budgetary controls will become a game of chance. BIBLIOGRAPHY ACCA Study Text (2005) Performance Management. London, FTC Foulks Lynch Publishing ACCA Study Text (2004) Financial Management and control. London, FTC Foulks Lynch Publishing Ade Oyedijo (1996) Introduction to Management. Nigeria, Paramount Books.. Asika, N. (1991) Research Methodology in the behavioural Science Bill R. J. Essentials of Management. London,Cooper publishing BPP Tutorial Text (2004) Success in your Research and Analysis Project. London, BPP publishing Callan, J. F & Clark, L. H. (1988) Teaching in the middle and secondary schools. 3rd Edition New York, Macmillan publishing Cameron, S. (2002) Business students’ Handbook: Learning skills for study and employment. nd Edition, Harlow, Financial Times/Prentice Hall Haper W. M. (1982) Cost and Management Accounting Vol2 2nd Edition London, Macdonald & Evans Ltd. Hussey, J. Hussey, R. (1997) Business Research. Basingstoke, Macmillan Idowu, K. Johnson (1987) Accounting information for Management. Nigeria, Olu Akin Publ ishers Kim, E. C. & Kellough, R. C. (1987) A resource guide for secondary school Teaching. 3rd Edition. New York, Macmillan Publishing Luck, M. (1999) Your Student Research Project. Aldershot, Gower Lucey, T. (1992) Costing. 4th Edition. London, ELBS Lucey, T. (1993) Management Accounting. London, ELBS Newcomb, L. H. , McCracken, J. D. & Warmbrod, J. R. 1986) Methods of teaching Agriculture. Danville Interstate printers. Wilson, R Budgetary Controls. New York, Alexander Hamilton, Institute ELECTRONIC Ball, C. (2003) Chi-Square Tutorial assessed 4th October 2005 available online @ http://www. georgetown. edu Ernst & Young LLP (2003) 2003 Survey of Management Accounting. Assessed 25th April 2005 available online @ http://www. ey. com Joe Landsberger (2005) Active listening. Assessed 12th September 2005 available online @ http://www. studyguide. com JOURNALS AND MAGAZINES Guinness News (2005) A Corporate Newsletter of Gunness Nigeria Plc. Student Accountant ( 2005) Beyond budgeting mod els ———————– [pic]

5-Pen Pc Technology Essay

P-ISM is a â€Å"Pen-style Personal Networking Gadget Package†. This technology is a technology of five gadget package which has five functions: 1. Pen-style cellular phone provide handwriting data input function. 2. Virtual Keyboard. 3. Compact size Projector. 4. Camera Scanner. 5. Personal ID key with cashless pass function. These five gadgets communicate with each other by the use of short-range wireless technology. This technology uses the cellular phone function to set up a connection with the internet . Bluetooth is extensively used because this technology permits to transmit data(like songs, files, photos, phone numbers etc.) or construct connections without wires. This is very effective because we can able to connect at anywhere and at anytime without having wires. They are used at the frequency band of 2.4 GHz ISM (although they use different access mechanisms). Blue tooth mechanism is used for exchanging signal status information between two devices. This techniques have been developed that do not require communication between the two devices (such as Blue tooth’s Adaptive Frequency Hopping), the most efficient and comprehensive solution for the most serious problems can be accomplished by silicon vendors. They can implement information exchange capabilities within the designs of the Bluet ooth. LED Projector: The LED Projector takes the place of monitor which projects on the screen. The size of the projector is of A4 size. It has the approximate resolution capacity of 1024 X 768. Thus it gives more clarity and good picture. Virtual Keyboard: Virtual Laser Keyboard (VLK)is a new gadget for PC users which replaces the hardware—keyboard. It through laser beam onto the desk or onto the flat surface where you can find the full-size perfectly operating QWERTY arrangement keyboard which connects to the PC as well as to other handheld devices(PDA’s , tablet PC’s etc.). Digital Camera: Its working is like the webcam, you can do video recording, video conferencing with it. It can connect with other devices and because of its small size you can carry it in your pocket. It has 360 degree visual communication device. Battery: Usually the laptops and other devices comes with the battery life of 4 hours , 6 hours etc. but this small device has the battery life of 6+(i.e. 6 days) and for normal use its battery work for 2 weeks. Author:-Ms. Deepti Gupta September 20, 2012 http://www.blog.gurukpo.com/5-pen-pc-technology 5 Pen PC Technology Documentation Free Download P-ISM (â€Å"Pen-style Personal Networking Gadget Package†), which is nothing but the new discovery, which is under developing, stage by NEC Corporation. 5 Pen PC Technology is a gadget package including five functions: a pen-style cellular phone with a handwriting data input function, virtual keyboard, a very small projector, camera scanner, and personal ID key with cashless pass function. 5 Pen PC Technology are connected with one another through short-range wireless technology. The whole set is also connected to the Internet through the cellular phone function. This personal gadget in a minimalist pen style enables the ultimate ubiquitous computing. In fact, no-one expects much activity on 802.11n installations until the middle of 2008. â€Å"Rolling out 802.11n would mean a big upgrade for customers who already have full Wi-Fi coverage, and would be a complex add-on to existing wired networks, for those who haven’t. Bluetooth is widely used because we can able to transfer data or make connections without wires. 5 Pen PC Technology is very effective because we can able to connect whenever we need without having wires. 5 Pen PC Technology are used at the frequency band of 2.4 GHz ISM (although they use different access mechanisms). Blue tooth mechanism is used for exchanging signal status information between two devices. 5 Pen PC Technology techniques have been developed that do not require communication between the two devices (such as Blue tooth’s Adaptive Frequency Hopping), the most efficient and comprehensive solution for the most serious problems can be accomplished by silicon vendors. They can implement information exchange capabilities within the designs of the Blue tooth. The circuit diagram for the 802.11B/G is given below. It is nothing but also type of Blue tooth. Using this connectivity we can also connect it with the internet and can access it anywhere in the world. LED Projector: The role of monitor is taken by LED Projector which projects on the screen. The size of the projector is of A4 size. It has the approximate resolution capacity of 1024 X 768. Thus it is gives more clarity and good picture. Virtual Keyboard: The Virtual Laser Keyboard (VKB) is the ULTIMATE new gadget for PC users. The VKB emits laser on to the desk where it looks like the keyboard having QWERTY arrangement of keys i.e., it uses a laser beam to generate a full-size perfectly operating laser keyboard that smoothly connects to of PC and Most of the handheld devices (PDA’s, tablet PC’s). The I-Tech laser keyboard acts exactly like any other â€Å"ordinary† keyboard: Features of virtual keyboards are: 1.VKB settings can be changed by Sound:   2.Controllable Virtual Keyboard sound effects (key clicks) 3.Connection: Connection to the appropriate Laptop/PC port 4.Intensity: Intensity of the projected Virtual Keyboard   5.Timeouts: coordinated timeouts to conserve the Virtual Keyboard’s battery life 6.Sensitivity: adjustable sensitivity of the Virtual Keyboard 7.Auto-repeat: Allows the VKB to automatically repeat a key based on prescribed parameters. Battery: The most important part in the portable type of computer is its battery. Usually batteries must be small in size and work for longer time. It comes with a battery life of 6+. For normal use it can be used for 2 weeks.This ‘pen sort of instrument’ produces both the monitor as well as the keyboard on any flat surfaces from where you can carry out functions you would normally do on your desktop computer. REFERENCE:- 2012/07/5 http://university-help.blogspot.com Posted by Mahesh

Health Care of Refugees in Canada Research Paper

Health Care of Refugees in Canada - Research Paper Example Industrialists and manufactures in Western countries like US and Canada were happy to welcome illegal workers who were ready to work at cheaper wages. According to recent data published, immigrants account for nearly one fifth of the Canadian population and this number still continues to grow. Undoubtedly, this chaotic situation leads to numerous social as well as health consequences in the country. Studies indicate that the number of people having precarious status and limited access to health is increasing in Canada. It is identified that refugees do not have proper access to health care and they struggle to pay for health care services in the country. Health care is a fundamental human right and hence it is the ethical obligation of medical practitioners to offer health care services to people regardless of one’s age, sex, or nationality. This paper will particularly discuss whether or not the refugees in Canada should have free access to the country’s health care sy stem. ... It seems that physicians who provide care to refugee families generally perform those tasks discretely. As a result, refugees in the country do not obtain the same level of care which is offered to Canadian citizens. Since uninsured refugees are compelled to pay for services received, help-seeking mentality is discouraged among this already vulnerable population. Clinicians claim that this lack of help seeking mentality among refugees can be directly linked to high levels of morbidity. Delayed care seeking also leads to issues like poor follow up for chronic diseases like diabetes, and growing prevalence of HIV and increased levels of mental illnesses. â€Å"In the case of children and youth, problems included delayed surgical interventions, prolonged absence of adequate care for acute mental health conditions (post-traumatic stress disorder and depression), and unavailability of rehabilitation services for children with autism and other developmental problems† (Rousseau et al , 2008). Currently, there are only a few organizations in Canada fighting for the health care needs of the refugee population in the country. Therefore, health organizations do not give particular attention to delivering health services to refugees on time and effectively. In the words of Muggah, Dahrouge, and Hogg (2012), language difficulties and cultural as well as societal influences become a barrier for refugees in Canada to access quality health services. As per reports, the Federal government has decided to limit refugees’ health coverage to services that are â€Å"of an urgent or essential nature† (Wayne, 2012). The government has also planned to provide the refugee population with medications and

Stereotypes, Cyborg & Moral Panics Essay Example | Topics and Well Written Essays - 2000 words

Stereotypes, Cyborg & Moral Panics - Essay Example Categorically, it is a first-person shooter video game released in different formats such as XBox, Wii and PC. Its theme is quite similar to another war simulation game known as Medal of Honor. However, Medal of Honor ( MOH) is played only from the perspective of an American soldier. The first Call of Duty gives the player two other perspectives: Soviet and British since the computer provides allies from these countries. In short, the game simulates the real allied forces during World War 2. According to Metacritic ( 2003), Call of Duty had a rating of 91 which is quite a feat since the 44 critic reviews were ravishing. Metacritic is website that publishes game reviews so that the gaming public would not waste their money and time on badly scripted games. Critic reviewers of video games are often harsh since the industry is filled with frustrating games. Luckily, aside from getting superb reviews from game sites, Call of Duty garnered awards such as â€Å"Game of the Year Award 2004 ( from the Academy of Interactive Sciences) as well as Computer Game of the Year . Because of its popularity, various spin-off of the game such as Call of Duty 2, Call of Duty 3 and the recent Call of Duty 4 : Modern Warfare has evolved. The most modern version, Call of Duty 4 : World at War 2 was released for different consoles such as Xbox360, PlayStation 3 and Wii; moreover, it also had a PC version for Windows and Mac OS X. However the most controversial version was that of Call of Duty : Modern Warfare ( CODMW) which was released last April 2007. According to gamepro.com, COD MW sold 7 million copies, however , that was as far as January 2008. News report of USA Today ( 2009 ) claims that the game has sold 11 million copies. Aside from gaining sales and top video ratings, the game also earned a lot of controversy. For one, the game gives the player an option to play good guy by defending the capital. Conversely, the player can

Opposing Electronic Medical Records Research Paper

Opposing Electronic Medical Records - Research Paper Example The costs of procuring EMRs are relatively high when compared to the cost for using the paper health records. The startup cost of procuring the EMRs is rather high and this means that organizations with low budgets would have to pay through their noses in order to make it their primary source of keeping medical records. Instead of procuring these rather expensive EHRs, these organizations would definitely prefer the option of using the paper health records and would have more money to use for other projects. The ease of entering the data in the paper health records when compared with the difficulties faced by health personnel in making entries on the EHRs has made the use of EHRs to be unpopular in the area of medical records. â€Å"Technology has continued to move forward at a rapid pace, but many organizational and human issues have slowed the pace of implementation of automated systems for an electronic documentation record† (Young, 2000, p. 106). Different organizations and health personnel have issues with the use of the EMRs in keeping medical records and would rather prefer the use of paper health records considering the ease of use. The technicalities involved in the use of the EHRs have also made physicians to opt for the use of paper health records. One of the problems with the EMR technology is the â€Å"physician resistance to emerging and often unfamiliar technology.† (Iyer, Levin, & Shea, 2006, p.314). It is necessary for the users of the EHRs to have some form of technical knowledge as this would guarantee that they would not make errors that would hamper the documentation process. The fear of errors and the other technical problems that are associated with the use of the EHRs is a problem that is making physicians to prefer the paper health records. Most EHRs are not user-friendly and these would definitely affect the implementation of the information system (Young,

Mise-En-Scene And Metaphors In Visual Literature Movie Review

Mise-En-Scene And Metaphors In Visual Literature - Movie Review Example Another use of metaphor can be found in the scene where Belfort describes the introduction of sexual activity in his office. The description of the first day at office shows a man enjoying sexual favor from a colleague in the elevator while Belfort and his associates are standing on the ground floor. The gradual upward movement of the elevator and the characters’ activity inside it indicates Belfort’s rise and what it consisted of. That the common man will always remain gullible and hungry for money is suggested by the last scene of the movie which is preceded by the voiceover asking "wouldn't you like to learn how to make money" and we are led to the voice introducing Jordan Belfort to a room full of people interested to listen to his sales training. From long shot to mid-long shot to medium shot the camera brings us closer to the young group of people who are eager to make quick money. The pedestal movement of the camera shows the curious faces of many such young face s who want to become a Jordan Belfort one day. A movie, therefore, is not a monolithic narrative but a visual literature created by directors, cinematographers, editors and screen players. From lighting to camera angle, to costume and movement of characters in a movie does have a meaning associated with it. The understanding of the mise-en-scene, therefore, provides an insight into the mind of the director. Both "Gravity" and "The Wolf of Wall street" are meshed with metaphors guiding the judgments of the viewers.

Alternative Pain Therapy Research Paper Example | Topics and Well Written Essays - 8750 words

Alternative Pain Therapy - Research Paper Example Tragedies that could otherwise been avoided have motivated me to do the research and study options of minimizing pain and assess whether they are better compared to the conventional methods being used. I would like to acknowledge my friends and family for their unwavering support throughout the research time. I would also like to thank and acknowledge my course professor and supervisor whose support and guidance really helped me to successfully complete this research paper. Abstract This project was titled alternative chronic pain treatments due to the idea that came up to me as result of the several tragic fatalities linked to analgesics that have occurred. Analgesics have been used to treat pains for quite a long time, but an incident in Afghanistan where a soldier massacred seventeen people due to side effects of the drug raised lots of concern. The literature review will further look at the various researches that have been associated with the side effects of analgesics. Differen t statistical reports and researches are illustrated in the literature review to back up these numerous theories. The motivation for this paper was large due to the fact that when solving a problem, there is always the endeavor to make the situation better than it was. However, this was not the case for the analgesics. As we will see in the literature review, soldiers are tremendously being affected by side effects of analgesics. From this observation, it can be said authoritatively that the study into the alternative pain relief methods is justified. The methodology went ahead and used descriptive statistical technique for its reliability and for the fact that it can be used comprehensively with both qualitative and quantitative statistical techniques. This gave room for the data to be collected through the various ways associated to the two different techniques. The data collection was done through structured questionnaires that were well pre-tested and administered to the target population. The data analysis was performed through Statistical Package for Social Sciences (SPSS), and the data presented using tables and figures. CHAPTER ONE Introduction Pain in human bodies always reflects an injury that requires medical attention and care. The nervous system is triggered to send information and alert the brain of a possible injury within the body. On the other hand, chronic pain is a very persistent and constant pain that never goes, it keeps occurring causing a lot of discomfort and inconvenience to an individual (National Institute of Health, 2013). Body pain causes a lot of discomfort to an individual irrespective of the short period of time they may take. Therefore, constant and repeatedly painful occurrence such as chronic pains should be addressed with the seriousness they deserve. Effective methods of handling the pain and helping the affected people feel relieved and better is indispensable (National Institu

Rationale and Analysis for Agency Selected Essay

Rationale and Analysis for Agency Selected - Essay Example This law was responsible for transferring the services of INS to the department in charge of homeland security (Doak, 2012). The enforcement of immigration functions was the responsibility of the Immigration and Customs Unit. Immigration services on the other hand became the functions of USCIS. On the 1st of March 2003, INS officially ceased to operate, and the services it offered were taken over by USCIS. The first director of this organization was Eduardo Aguirre (Doak, 2012). Emilio Gonzalez became the next director of this agency, until 2008. In 2009, US president Barrack Obama nominated Alejandro Moyorkas as the next director. The main mission of this department is to oversee a lawful immigration into the country. The organization aims to achieve six important goals, name; i. Strengthening the integrity and security system of the department. ii. Provision of information concerning immigration issues. iii. To support the integration of immigrants and ensure their participation in the American civil culture. iv. Developing flexible immigration programs and policies. v. To strengthen the resources that helps the organization to achieve its mission. vi. Ensuring efficient service delivery through the promotion of talented employees, and development of a dynamic work culture. Agency Functions: The main responsibilities of USCIS include the processing of visa, naturalization, and asylum petitions. The agency is also responsible for making adjudicative decisions whose main performances are found at the service centers. This department also concerns itself with other immigration duties, apart from the enforcement of immigration laws (Berchard and Elgersma, 2012). USCIS also performs the following function; i. Determining claims in relation to the qualification of the issuance of asylum. ii. Provision of documents that authorize the employment of an individual. iii. It adjudicates over the petitions that involve temporary workers who are non-immigrant. iv. It also grants lawful permanency status to an immigrant. v. It also issues a document that proves an individual is a citizen of United States. The USCIS mainly serves the immigrants, and it focuses on two main areas in relation to the civic integration of the immigrant. That is when an immigrant becomes a permanent resident of the US, and when they start the formal process of naturalization. A legally recognized permanent resident of United States qualifies to be its citizen, only after holding a permanent residency card. The time limit is at least five continuous years. It is only after fulfilling these conditions that USCIS can issue an individual with a certicate that proves he or she is a citizen of the country. Agency News: As of March 2013 to date, the organization is currently training more than 399 new officers, for purposes of ensuring that they are efficient in whatever they do. Employee trainings are an important element in personnel management. This is because employees are able to acquire skills that will help them in efficiently carrying out their mandate. Training will also help employees to be fully integrated into the culture of the organization. This is because they will learn the mission objectives and goals of the organization, and as such, their trainers will make them to acquire such goals as their own. The organization has also hosted some coaching sessions targeting senior executives of the agency. More than 80

Presidential compare and contrast Progressivism Essay

Presidential compare and contrast Progressivism - Essay Example between the presidential campaign rhetoric and policies of presidents while in office at the end of an election period with particular attention to the eventual winner of the 1912 election Woodrow Wilson. Theodore Roosevelt was formerly a Republican but he ran as the standard bearer of the Progressive party after bolting from the Republican party while Woodrow Wilson, the governor of New Jersey, was the Democratic candidate and final winner of the 1912 US election. Unlike, Roosevelt, Wilson was not only a Ph. D holder, but also a gilded professor and president of Princeton University, attributes that highly conformed with the progressive’s belief in higher education as the means to reforming the American democracy. Nonetheless, both candidates shared their generation’s ideals and enthusiasm for progressivism, a reformists’ attempt to enhance the role of government in the lives of the American people; undoubtedly, these two figures stand out as the principal architects of the modern American politics. With the phenomenon of increasing private economic power in the 19th century as a result of the wave of corporate mergers, corporate management increasingly asserted its own interests at the expense of the people. Driven by progressive ideals in the progressive era, both candidates acknowledged the need to defend the interests of the general public from the deprivation of the private corporations; in that respect, both candidates were in agreement that the government was supposed to play an active role in regulating the economy. Nonetheless, the political vision of these two leaders differed greatly since unlike Wilson, Roosevelt was more interested in government intervention in the economy; precisely, Roosevelt sought to create regulatory agencies to oversee business while exploiting government power using measures like minimum wage to help the people. Roosevelt believed that the government must supervise and regulate the corporations to ensure that they act

The True Nature of Paul's Case Essay Example | Topics and Well Written Essays - 1250 words

The True Nature of Paul's Case - Essay Example Then, various interpretations by critics using this reading will be proposed. A summarizing conclusion will express this student’s findings. Paul is introduced by Cather as a young man with brilliant eyes with a ‘glassy glitter’, a narrow chest of which he was rather conscious, and a propensity for lying. In an awkward situation at school, he immediately strikes the reader as a typical sexually-ambivalent youth uncomfortable with his whole life situation, especially when relating to male authority in general, and his father in particular (Cather 1905). His teachers have one prickly impression of him, and are bewildered by their own reactions to his confusing character. His ushering job brings him inordinate pleasure, and it is easy for the reader to picture Paul: â€Å"a model usher; gracious and smiling he ran up and down the aisles; nothing was too much trouble for him... his greatest pleasure in life, and all the people in his section thought him a charming boy, feeling that he remembered and admired them.† (Cather 1905). Hating mundane everydayness and bad domestic smells, Paul is disgusted by his father’s ambitions for him, aspiring instead for refined garments and maintaining that â€Å"a certain element of artificiality seemed to him necessary in beauty.† (Cather 1905) The reader gets the impression of an aesthetic man, with heightened sensitivity and disgust with coarseness, but not necessarily effeminate. He is very attracted to nightlife and guises of theatricality. But â€Å"always tormented by fear†, he is ultimately pushed to an act of embezzlement that finances his deepest desire: to impersonate a well-dressed young man in the New York high life. His wishes are not strange in a reading expressly seeking these traits in a protagonist: these are desires and needs of a homosexual still in the throes of determining the origins and causes of his actions, and deciphering what they mean. The

Pronoun Usage Essay Example for Free

Pronoun Usage Essay Someone had left their tennis shoes in the middle of the floor.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This sentence has a problem with pronoun usage in that there is a plural personal possessive pronoun, but someone is a singular pronoun.   Therefore, the sentence contains an error in agreement.   One can fix this error in four different ways.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The first is to correct the error.   Someone had left HIS or HER tennis shoes in the middle of the floor.   This uses a singular personal possessive pronoun of his/her which does agree with the singular someone.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another way to correct the sentence is to use a plural subject.   For example, both of my brothers left their tennis shoes in the middle of the floor.   Here, the pronoun BOTH agrees with the pronoun their in that they are both plural.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A third way to fix the error is to remove the pronoun altogether.   The sentence would sound like this:   Someone had left tennis shoes in the middle of the floor.   Of course this one does not imply that the shoes left necessarily belonged to the someone in question.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Finally, one can avoid the confusion with the pronoun someone by using a more obviously singular subject.   For example, a person left his or her tennis shoes in the middle of the floor.   Or, my mother left her tennis shoes in the middle of the floor, or my father left his tennis shoes in the middle of the floor.

The Spanish And Ottoman Empire

The Spanish And Ottoman Empire The fourteenth and fifteenth centuries marked key points in the development of both the Spanish and the Ottoman empires. The building of the Spanish and the Ottoman Empires are both similar and different in many ways. With the discovery of the Americas and the conquering of Constantinople, both empires were emerging as world powers. Furthermore, both empires developed into strong religious empires. One major difference was the reasons for conquest between the two vast empires. The Spanish sought to improve trade whereas the Ottoman Empire sought military control. There were also many similarities and differences in how the Spanish and the Ottoman Empires developed politically. The Spanish used the Encomienda System as a base for economic and political order in the Americas. Using this system, the men who served the crown, or the encomenderos, were awarded part of the labor and produce of the natives. The Spanish king ruled through the Council of the Indies, allowing the king to appoint viceroys. Furthermore, the Spanish king could oversee the treasury office and the royal court of appeals, or audiencia. In contrast, the Ottoman Empire developed a bureaucracy, and because of religious tolerance allowed Christians and Jews to participate in the government. The Spanish and the Ottoman Empires can be compared and contrasted economically. One difference between the two empires was taxing in the Ottoman Empire. Although the Ottoman Empire was tolerant of other religions, they imposed a special tax on non Muslims called the jizya. One similarity was the establishment of trade routes in both empires. The Spanish Empire established trade routes to the Americas and the Ottoman Empire, under the rule of Suleyman, expanded populations, roads, and trade routes. Suleyman led the Ottoman Empire to the Pax Ottomanica , resulting in the golden age that allowed the empire to flourish. Furthermore, the Ottoman Empire controlled half of the Danube River, allowing them to control trade. Socially, both the Spanish and the Ottoman Empires were very strict religious empires. The Spanish were strict Catholics (maybe tolerant). Similarly, the Sultan of the Ottoman Empire was a devout Muslim. The Spanish spread Christianity throughout the Americas, converting Natives similar to how the Ottomans converted boys in poor villages top ranking janissaries. However, the two empires did differ in that the Ottoman Empire was tolerant of other religions. The Ottoman Empire tolerated other religions because by allowing the Christians and Jews to practice their religions freely, the Ottoman Turks could defend themselves against revolts and rebellions. One major difference between the two empires was their reasons for expansion and conquest. The Spanish Empire expanded to further promote trade, whereas the Ottoman Empire expanded for military control. Under a system known as devshirme the Ottoman Sultan rounded up boys between the ages of 12 and 20 from villages and trained the best 1 0 percent to be civil servants or military men known as janissaries. However a similarity can be found in the decline of these two empires, where both empires ended because of the implications of the systems they sought to improve in expansion. The Spanish, in attempts to improve trade started to decline because of a weak financial base, unable to reap the benefits of trade. Similarly, when the expansion of the Ottoman Empire stopped, the empire lacked the influx of manpower to feed its system of maintaining an efficient population of civil servants and military men. A serial military defeat followed afterwards. During the periods of 1450 to 1800, the building of the Spanish and the Ottoman Empire developed in similar and different ways. Politically, the Spanish used an encomienda system whereas the Ottomans developed a bureaucratic government. Economically, the Spanish and the Ottoman developed trade routes, but the Spanish did not impose the jizya as the Ottomans did. Socially, both empires were strictly religious but the Ottomans were more tolerant of other religions. Despite their emergence as world powers, both empires declined as a result of the Spanishs inability to develop a strong financial base and the Ottomans failure to continue maintaining a constant manpower. Whereas the Spanish easily conquered the New World, the Ottomans constantly fought against different people from Africa, Asia, and Europe. Ottoman society was divided politically into wealth producers, soldiers, Muslims, and non-Muslims. Under a system known as devshirme the Sultan rounded up boys between the ages of 12 and 20 from villages and trained the best 10 percent to be civil servants or military men known as janissaries. After the relatively easier early conquest, Spanish legislation prohibited exploration and enslavement of Indians in its New Laws of 1542. In Mexico and Peru the decree was ignored and lead to a debate about how the colonies should be run, with some prominent ruling class arguing that Indians should be treated with protection and care, while others argued for a slavery system. The Ottoman Empire was less enlightened in ideology, but ruled with brute penalties for criminal acts, and efficient administration ad legal procedures. The Sultan considered himself supreme as compared against other monarchs. Indians died because of disease, dislocation, and the rigors of mine work following the European conquest. When the Spanish monarch ended the encomienda system the colonists increasingly sought grant of lands creating rural estates that produced cultural products. Gradually, the Americas evolved into an economic base that supports Spain. As for the Ottoman Empire, its decline was drastic. When the expansion stopped, the empire lacked the influx of manpower to feed its system of maintaining an efficient population of civil servants and military men. A serial military defeat followed afterwards.

How Cultivation Theory Applies To Racial Problems Media Essay

How Cultivation Theory Applies To Racial Problems Media Essay Introduction American cartoons comprise the most popular film product industry for children worldwide, and have gained considerable attention in terms of educating children. As an excellent medium for storytelling, children learn the basic concepts of what the world is like and what love and ethics are from the fairy tales they watch. I am currently studying one of the communication theories, namely, cultivation theory. American cartoons, particularly Disney movies, are classic objects of study. The cultivation theory developed by George Gerbner and Larry Gross of the University of Pennsylvania states that the more time people spend living in the television world, the more likely they are to believe the social reality portrayed on television. Therefore, heavy television viewers have a higher estimation for a particular social reality (e.g., violence, prostitution, affluence, occupation, and marital discord) than what real-world phenomena can justify. Thus, to make the theory applicable to the real world, the study emphasizes the harm that television shows might bring to people. In my opinion, early education is essential to the development of an individuals personality; it also determines his/her later ideology. Thus, the effects of cartoons on childrens self development are worth studying. American cartoons and animation movies have benefits, particularly in teaching children the values of honesty, bravery, and friendship, and the fact that justice and good will triumph over evil. However, we can also see that the protagonists often use violence to defeat evil. Along with violence, gender problems and religious issues also show up in most films more than we think, and children learn about them without guidance. Children could easily confuse reality and fantasy, particularly in our current society where parents who are busy with work and socializing use video games and television shows as substitute companions for their children. In a nutshell, studying American cartoons is crucial for us because they may drastically affect childrens upbringing by presenting negative messages. The cultivation theory deeply focuses on the effects of violence on the behavior of people. In this paper, I will analyze the issue of racial discrimination in cartoons to make the study of the cultivation theory more complete. Discrimination is another essential topic that has been largely neglected due to the focus on violence in cartoons. Literature Review Dixon (2006) believes that heavy viewers of television are more likely to think that an African-American suspect is guilty; they also view the world as a more dangerous place than it actually is. Television encourages violence and aggression. Durkin (1985) supports the view that children obtain information on gender roles and racial views from television and model their behaviors based on television characterization. Gerbner describe the process of blurring, blending, and bending that is experienced by individuals with heavy viewing habits. (Griffin, 2011). Heavy television viewers create a common outlook through constant exposure to the same images and labels. In movies, the heroes and the victims are always fair-skinned, whereas the criminals or villains are always black- or dark-skinned. Mastro and Stern (2003) add that races other than whites are under-represented, negatively depicted, and are often targets of mockery. From Larsons theory, the more children watch television programs, the more likely they are to develop and entertain more traditional gender and racial stereotypes based on what they view in the media (Larson, 2002). Waver (2011) analyzes racial related-phenomena in American movies and finds that the race of the actors clearly affects the desires of white audience members to see the films. The higher the percentage of black actors in the movie, the less interested white individuals were in seeing the movie.   Analysis Most Disney movies feature gorgeous princesses, including The Little Mermaid, Snow White, and Rapunzel, who are all depicted as Caucasians. The princess in the film The Princess and the Frog was dark-skinned but her prince was a white man. Most heroes in these movies are all fair-skinned, but the skin tones of the villains are diverse. In the movies, the storylines usually start with a white man who breaks into a new cultural environment, changes the locals points of view and customs, and leads them defeat the bad guy, after which he becomes the hero. Tarzan even became king of the forest. This stereotype exists in numerous American movies. According to the cultivation theory, children may subconsciously develop behavioral stereotypes, although what they view could be biased, distorted or misleading (Oliver, 2001 , Smith, 1994). American cartoon movies also add their own value to foreign cultures, which may adversely affect childrens knowledge of the actual status of other nations. For instance, the song of the Disney movie Aladdin (1992) used inappropriate words to describe the hometown of Aladdin. In the song, the words à ¢Ã¢â€š ¬Ã‚ ¦where they cut off your ear if they dont like your face. Its barbaric, but hey, its home offended the Arab Americans, who believed that the lyrics are a misrepresentation of the Arab culture and should be removed. In 1993, the New York Times published a critique of the said movie, which was entitled It is racism, but hey, its Disney. The article pointed out that To characterize an entire region with this sort of tongue-in-cheek bigotry, especially in a movie aimed at children, borders on barbaric (New York Times, 1993). Another Disney movie, Mulan, twisted certain facts of the Chinese culture. In the movie, Mulan was characterized as an independent, liberal woman who suggeste d to that the princesses chase love bravely. Although this is an accepted idea in modern society and could be deemed proper by most people, it is not the real ideology in ancient China; it is not part true history and real tradition. In another animation movie, Pocahontas, the love story was exaggerated and deviated from what actually occurred in history. The contents of some American cartoons are more suited to adults. For instance, the show South Park features sarcasm, dirty words, and improper content that could easily be misunderstood by children. In an episode in the 11th season of the show With Apologies to Jesse Jackson, the word nigger was used 43 times. Although the purpose of this episode was not to humiliate black people, as the episode was in fact highly accepted by blacks, children may misconstrue the purpose of this cartoon and learn a new word that they could abuse. Another Disney movie entitled Song of the South featured a song called Zip-a-Dee-Doo-Dah, which won the Oscar for Original Score in 1946. However, the movie had racist tendencies when viewed from the criterion of today. The story takes place in the South after the Civil War, and Uncle Remus, a freed slave, tells stories to children and makes them laugh. Adam Clayton Powell Jr. viewed the portrayal of the happy life as a slave with suspicion and posited that it is humiliating to minorities. Disney did not publish the DVD in the United States to avoid eliciting resentment from the public. à £Ã¢â€š ¬Ã¢â€š ¬ Griffin (2000) describes the effects that media can have on the audience as being similar to a cue ball. The effect of the cue ball exists regardless of the distance of the cue ball to the other balls. A similar effect can be seen in the posters of most movies, where the characters outlook is already published before the audience even sees the movie. For instance, in the movie Aladdin, the skin tones of Aladdin and Jasmine are fairer than those of the other people in the movie, and Jafars appearance could already give a general impression of his villainy even before the movie is viewed. Fair skin can thus be mistakenly connected to purity and kindness, whereas black or dark skin could be associated with criminality and craftiness. The problem is not limited to movies alone. The audience has its own personal interest, which causes the racial issue in movies to become an infinite loop. According to the study by Weaver in 2011, white people are more inclined to choose movies with white cast members than movies with cast members from other races, thereby decreasing opportunities for white children to see more movies from different aspects, as well as the opportunities for them to change their stereotypes. White audience members that practice selective avoidance if they perceive that a film has a black theme is precisely the concern that black actors such as Will Smith have expressed, especially when it comes to romantic leads in movies (Jones, 2005). Last year, only two of the 30 highest grossing films featured major non-white characters. According to the cultivation theory, when audience members repeatedly view the same scenario from various television shows and movies, they will associate it with the outside world in their mind. Racism is a phenomenon that cannot be completely eliminated, particularly in a country with so many ethnicities, such as the United States. The high rate of positive roles that white people portray indicates the constancy of racism in the future. Conclusion Children from all over the world watch Disney and other American cartoons. Thus, these movies and shows have far-reaching effects. Growing up exposed to many classic and fantastic stories have kept children well entertained and educated, as they come to appreciate the stories being told and the excellent techniques and artwork used in the telling. The positive influences that these movies have on children are undeniably more immense than the negative influences, as they teach children to be independent, tough, and patriotic. Advocating liberty, human rights, and American ideology is necessary for a nation to unite and educate people. However, praising American culture while criticizing others is not respectful. Racism is not a concept that children should learn. We can strengthen their idea of equality by using the cultivation theory, which could result in a decrease in conflicts between races, genders, and other issues. As embodied in the cultivation theory, when television predominates the lives of children, its influence can permeate the behavior, language, thoughts, and actions of children. Moreover, negative messages tend to be received more easily than positive messages. Thus, the effects of media on children should be studied, and possible modifications should be introduced. Recent American cartoons already manifest some changes. For instance, the main character in the movie Megamind has blue skin, and the classic image of the superhero is the one being mocked. An upcoming movie entitled Escape From Planet Earth will feature stories of several blue characters. Guidance from parents is also essential in eliminating or mitigating the influence of cultivation effect on children. A childs knowledge of the world and his ability to tell right from wrong are not yet mature, so parents can help their children understand what is on screen by explaining the contents of television shows to them. The movie rating system should be used worldwide. The cultivation theory also clearly posits that the cultivation effect occurs only after long-term, cumulative exposure to television (Weimann2000). Thus, decreasing the amount of time children spend watching television is also necessary.

Love through life and death Essay -- Article Analysis, Stephen Lowe

For Time Magazine, by Stephen Lowe You’ve probably heard of the Indian vs. emigrants shootings, the drowning of the Applegate family, and starvation on the Oregon Trail, but do you honestly know to what extent how hard the journey was for the emigrants to make this 2,000 mile journey (McGill; Wagner, 10-15, 109-110; Life and Death on the Oregon Trail). The emigrants had to go through endless hardship, varying from walking the entire journey to deadly unknown diseases (Boettcher and Trinklein; Life and Death on the Oregon Trail). According to the Oregon-California Trails Association, expected mothers were common emigrants to travel on the trail, meaning that majority of the wagons on the trail had at least one expectant mother (Life and Death on the Oregon Trail). Thousands of babies were on the Oregon Trail. When the food was limited, babies would cry, not understanding why they weren’t getting fed (Life and Death on the Oregon Trail). They would become malnourished and desperately thin (McGill; Boettcher and Trinklein). When the need for food became urgent, babies were passed from mother to mother in order to be fed milk that they desperately needed to keep them alive (Life and Death on the Oregon Trail). Those babies, thin and helpless, often had their lives taken by the trail. The Oregon Trail was a hostile and deadly route, though many don’t know the severity of the conditions on the trail. There are many stories gone unknown that show a family’s amazing perseverance through the trail. This article covers the eventful but unknown journey of the True family’s trek over the Oregon Trail, providing parts of Charley True’s journal to show what the Oregon Trail was like through the eyes of an emigrant. Having to deal... ...r disasters, and a bout of cholera within their wagon party. The last few stretches of the trail were the most difficult, though (Wagner, 109-110). A supposed shortcut turned out to be a dangerous and deadly trail that could have killed us all. After crossing a river, going through mountains, and pushing through desert, we faced all the fears of nature. We saw other families go down in the raging rivers and drown (Life and Death on the Oregon Trail). Frostbite and cold were associated with the mountains. Rattlesnake bites and dehydration were apparent in the desert (Life and Death on the Oregon Trail). In these last days, each day became harder and harder. More people were getting buried under the ground in shallow graves, and even more things had to be thrown out. The feet of the oxen split, and their shoes fell off (Life and Death on the Oregon Trail).

Pearl Harbor :: essays research papers

Pearl Harbor was one of the most vicious attacks on American soil. The surprise attack by Japan took place on Sunday morning December 7, 1941. Japan wanted to immobilize U.S.’s Pacific fleet and destroy any chance of a counter strike in from the Pacific. The United States responded by creating Japanese-American Internment Camps, which uprooted tens of thousands of Japanese-American families. And later America decided to use atomic weapons to end the war with Japan. Tension between Japan and the United States started in 1931. Japan had taken over Manchuria, which was then a part of China. In 1937 Japan had started a campaign to conquer the rest of China that was long lasting and didn’t work. In 1940 Japan signed the Axis Alliance with Germany and occupied all of Indochina the next year. The U.S. was worried by Japan’s movements because of economic interests that the United States had in East Asia. The U.S. strengthened military aid to China and increased financial aid. They also built up the military in the Pacific. The U.S. also cut off shipments of oil and raw materials to Japan. Japanese government saw this move as a threat to Japan’s survival because Japan doesn’t have many natural resources. Japan’s next plan was to take control of the territories of South East Asia that have good amounts of natural resources, even though it would start a war with the United States. (Lord,Walter. Day of Infamy ) (www.histo ry.navy.mil) (http://campus.northpark.edu) The only thing that stood in the way of this plan was the threat posed by the U.S. Pacific fleet stationed in Pearl Harbor, Hawaii. Admiral Isoroku Yamamoto, the leader of the Japanese fleet, was the mastermind behind the plan to cripple the U.S. fleet. Yamamoto wanted to disable the U.S. Pacific fleet by destroying enough ships, airfields, runways, planes, support facilities, and 4.5 billion gallons of fuel so that there was no chance for a counter attack. As Yamamoto put it he wanted to destroy the â€Å"dagger pointed at our throat†. (Beck, Roger. Black, Linda. Krieger, Larry. Naylor, Phillip. Ibo Shabaka, Dahia. â€Å"World History† pg.827 – 830) Yamamoto devised a clever plan that would have the attacking Japanese follow a storm front and keep strict radio silence to avoid being detected by American radar. The Japanese attack was led by Vice-Admiral Chuichi Nagumo and consisted of 6 aircraft carriers, 2 battleships, and 2 cruisers.

Housmans To An Athlete Dying Young :: Poem Housman Athlete Dying Essays

Housman's "To An Athlete Dying Young" A. E. Housman's "To an Athlete Dying Young," also known as Lyric XIX in A Shropshire Lad, holds as its main theme the premature death of a young athlete as told from the point of view of a friend serving as pall bearer. The poem reveals the concept that those dying at the peak of their glory or youth are really quite lucky. The first few readings of "To an Athlete Dying Young" provides the reader with an understanding of Housman's view of death. Additional readings reveal Housman's attempt to convey the classical idea that youth, beauty, and glory can be preserved only in death. A line-by-line analysis helps to determine the purpose of the poem. The first stanza of the poem tells of the athlete's triumph and his glory filled parade through the town in which the crowd loves and cheers for him. As Bobby Joe Leggett defines at this point, the athlete is "carried of the shoulders of his friends after a winning race" (54). In Housman's words: The time you won your town the race We chaired you through the market place; Man and boy stood cheering by, And home we brought you shoulder-high. (Housman 967). Stanza two describes a much more somber procession. The athlete is being carried to his grave. In Leggett's opinion, "The parallels between this procession and the former triumph are carefully drawn" (54). The reader should see that Housman makes another reference to "shoulders" as an allusion to connect the first two stanzas: Today, the road all runners come, Shoulder high we bring you home, And set you at the threshold down, Townsman of a stiller town. (967) In stanza three Housman describes the laurel growing "early" yet dying "quicker than a rose." (967) This parallels "the 'smart lad' who chose to 'slip betimes away' at the height of his fame" (Explicator 188). Leggett's implication of this parallel is "that death, too is a victory" (54). He should consider himself lucky that he died in his prime and will not out live his fame. Housman says: Eyes the shady night has shut Cannot see the record cut, And silence sounds no worse than cheers After earth has stopped the ears. (967) Leggett feels that "death in the poem becomes the agent by which the process of change is halted" (54). In the next stanza symbolism is used as the physical world is in Leggett's terms, "The field where glories do not stay" (54). "Fame and beauty are represented by a rose and the laurel, which are both subject to decay," Leggett explains (54). The athlete dying is described here by Housman:

Agricultural economics

Department of Economics, Punjabi University, Patiala (Punjab), India. E-mail: 2Assistant Professor, Department of Distance Education, Punjabi University, Patiala (Punjab), India. E-mail: Abstract: A progressive agriculture serves as a powerful engine of economic growth of any country. It helps in initiating and sustaining the development of other sectors of the economy. In view of this, after independence the Government of India adopted a positive approach and specific programmes like new agriculture technology were introduced. Indian farmers being poor were not in a position to buy these expensive inputs.Then the Indian Government started the scheme of subsidies on the purchase of various agriculture inputs to facilitate the farmers. Subsidies are often criticized for their financial burden, on the other hand there is a fear that agriculture production and income of farmers would decline if subsidies are curtailed. The findings indicate that the increasing rate of total subsidies (f ertilizers, electricity and irrigation) is higher than gross cropped area (GCA) during pre, first as well as second phase of liberalization periods.There is a lot of variation to find out the relationship between gross cropped area (GCA) and in total subsidies in zones throughout the study period. The present study suggests that Government should keep aside its motive to please voters or strengthen the vote bank, it should frame rational policy in which small size category farmers, who are not actual beneficiaries of subsidies, could get more and subsides, which they do not want should be withdrawn.Keywords:-agriculture, electricity subsidy, fertilizers subsidies, irrigation subsidy, productivity. I. Introduction The socio – economic structure, which prevailed prior to the British rule in the country, resulted in the organization of self-sufficient villages. It has been maintaining some kind of static equilibrium. The Indian peasant, though not properly educated, has adequate experience of farming systems and he has been dependent on it for the means of living.The Royal commission of Agriculture in India observed that both the methods of cultivation and social organization exhibit that settled order which is characteristic of all countries in which the cultivating peasant has long lived in and closely adapted himself to the conditions of a particular environment. The Indian agrarian economy on the eve of independence was critical in situation. It could be characterized totally primitive, deteriorative and turbulent.After partition, the country is left with 82 per cent of the total population of undivided India as well as only with 69 per cent of land under rice, 65 per cent under wheat and 75 per cent under all cereals. The deficiency of food grains is quite alarming and aggravating at that time (Chahal, 1999). In view of this, after independence tremendous efforts are made to boost the economy through agriculture as one of the tools for development.The Government of India adopted a more positive approach and hence a well definedpolicy of integrated production programmes with defined targets and a proper distribution programme is adopted along with other measures for the overall economic development of the country. Specific programmes like new agriculture technology are introduced to convert agriculture into a successful and prosperous business, to bring more land under cultivation and to raise agriculture production. In India, the adoption of new agricultural technique is costly than that of traditional method of cultivation.In traditional method, inputs are least expensive, on the other hand, inputs in modern technology like high yielding varieties of seeds, fertilizers, farm mechanization and irrigation are very costly and Indian farmers being poor are not in a position to buy these expensive inputs. Then on the recommendations of food grain price committee (Jha Committee), the Government of India started the scheme of subsidie s on purchase of various agriculture inputs to facilitate the farmers (Singh, 1994).Subsidies have occupied agricultural economists for a long time because they are pervasive in agriculture, even though they are often applied in ways that benefit mostly richer farmers, cause inefficiencies, lead to a heavy fiscal burden, distort trade, and have negative environmental effects. Agricultural subsidies can play an important role in early phases of agricultural development by addressing market failures and promoting new technologies (Fan, 2008).All of these subsidies by reducing the prices of the inputs, served in the initial stages of green revolution, as incentives to the farmers for adopting the newly introduced seed-cum-fertilizer technology. These helped in raising the agricultural output, after some time, the amount paid on these subsidies began to rise. The input subsidies have often been accused of causing most harmful effect in terms of reduced public investment in agriculture o n account of the erosion of investible resources, and wasteful use of scarce resources like water and Agricultural Subsidies In India Boon Or Cursewww. iosrjournals. org 41 | Page power. Further, apart from causing unsustainable fiscal deficits, these subsidies by encouraging the intensive use of inputs in limited pockets have led to lowering the productivity of inputs, reducing employment elasticity of output through the substitution of capital for labour and environmental degradation such as lowering of water tables. (Gulati, 2003).In India, at present centre as well as state governments are providing subsidies on fertilizers, irrigation (canal water), electricity and other subsidies to marginal farmers and farmers’ cooperative societies in the form of seeds, development of oil seeds, pulses, cotton, rice, maize and crop insurance schemes and price support schemes etc. Out of these subsidies, the Central Government of India provides indirect subsidies to farmers on the purc hase of fertilizers from 1977, whereas state governments are providing subsidies on irrigation as well as on electricity (Government of Punjab, Agriculture Department, Chandigarh).Review of literature of the past theory and practice is necessary when conducting any research work. Sharma, (1982) examined the impact of agricultural subsidies on national income and agricultural production. For this purpose the author used the time period from 1970-71 to 1981-82 and a general equilibrium model. The study revealed that during this period, agricultural subsidies affected the national income and agriculture production positively. Gupta, (1984) tried to analyse the agricultural subsidies in India from 1970-71 to 1982- 83.The author used linear regression model. The study showed that during this period, the use of agricultural subsidies increased at faster rate but there was a large inter-state disparity. Sharma, (1990) revealed in this study that subsidies have become unsustainable. In orde r to release resources for higher investments in the agricultural sector, large scale price and institutional reforms are needed to relieve the pressure of subsidies on the exchequer. Gulati, (2007)reviewed the trends in government subsidies and investments in and for Indian agriculture.The author suggested that to sustain long-term growth in agricultural production and therefore provide a long-term solution to poverty reduction, the government should cut subsidies of fertilizer, irrigation, Power and credit and increase investments in agricultural research and development, rural, infrastructure and education. Promoting non-farm opportunities are also important. From the above studies, it may conclude that agriculture subsidies are a worldwide phenomenon.Some studies showed the distribution pattern of agriculture subsidies in different countries and in different states of India. Whereas some studies showed the impact of agriculture subsidies on income of farmers of different states of India, on agriculture production, on gross cropped area, on cropping pattern etc. Subsidies are often criticized for their financial burden. Some researchers assert to the extent that these should be withdrawn in a phased manner, such a step will reduce the fiscal deficit, improve the efficiency of resources use, funds for public investment in agriculture.On the other hand, there is a fear that agriculture production and income of farmers would decline if subsidies are curtailed. These are very important issues, which need serious investigation. Subsidies are often criticized for their financial burden. The objectives of the present study are to study the growth and distribution of agricultural subsidies in India, to study the impact of agricultural subsidies in India, to suggest ways and means for giving agricultural subsidies to farmers of India.The present study is related to agricultural subsidies in India from 1980-81 to 2008-09. In this study agriculture subsidies of fertil izers, electricity, irrigation (canal water), seeds, machinery etc. are discussed during pre-liberalisation period (1980-81 to 1985-86), first phase of liberalisation period (1990-91 to 1996-97) as well as during second phase of liberalisation period (2000-01 to 2008-09). For analysing the growth and distribution pattern of agriculture subsidies, five zones i. e.south zone (includes Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Pondicherry, Andaman and Nicobar Islands and Lakshadweep), west zone (includes Gujarat, Madhya Pradesh, Chhattisgarh, Maharashtra, Rajasthan, Goa, Daman and Diu and Dadra Nagar Haveli), east zone (Bihar, Jharkhand, Orissa and West Bengal), north zone (Haryana, Punjab, Uttar Pradesh, Uttaranchal, Himachal Pradesh, Jammu and Kashmir, Delhi and Chandigarh) and north-east zone (Assam, Tripura, Manipur, Meghalaya, Nagaland, Arunachal Pradesh, Mizoram and Sikkim) have been taken.II. Gross Cropped Area in India Land is the fundamental basis for the most of the huma n or natural activities and is one of the major natural resources on earth. Agricultural productivity is entirely dependent on the availability of suitable land (State of Environment Punjab – 2007). In India, there are competing demands of area available for cultivation from increase in rural habitations, forestation, urbanisation and industrialisation.Consequently, gross cropped area in the country has registered a rapid deceleration in its growth over time (Bhalla, 2009). In this section, an attempt is made to analyse the gross copped area (GCA), total subsidies, fertilizers, electricity and subsidies at India as well as zone levels. The gross cropped area (GCA) in India during 1980-81 to 2006-07 is shown in table 1. This table reveals the west zone got topmost position, followed by north zone, south zone, east zone and north-east zone throughout the study period.In India, GCA has shown variations i. e. it has increased from 1,73,324 thousand hectares in 1980-81 to 1,85,403 thousand hectares in 1990-91 and further increased to 1,88,601 thousand hectares in 1996-97, it has declined to 1,86,565 thousand hectares in 2000-01 and further declined to 1,75,678 thousand hectares in 2006-07. As zone-wise analysis shows that in west zone, the GCA has Agricultural Subsidies In India Boon Or Curse www. iosrjournals. org 42 | Page increased from 69,882 thousand hectares in 1980-81 to 75,659 thousand hectares in 1990-91 and further increased to 78,097 thousand hectares in 1996-97 and declined to 72,833 thousand hectares in 2006-07.In north zone, it has increased from 38,806 thousand hectares in 1980-81 to 42,132 thousand hectares in 1996-97 and declined to 39,780 thousand hectares in 2006-07, whereas in south zone, the GCA has increased from 32,363 thousand hectares in 1980-81 to 34,688 thousand hectares in 1990-91 and further increased to 35,333 thousand hectares in 1996-97 and declined to 35,271 thousand hectares in 2000-01 and again increased to 36,368 thousand hectares in 2006-07.In east zone, the GCA has increased from 27,514 thousand hectares in 1980-81 to 28,741 thousand hectares in 1990-91 and declined to 27,416 thousand hectares in 1996-97 and further declined to 20,246 thousand hectares in 2006-07, on the hand the GCA has increased from 4,759 thousand hectares in 1980-81 to 5,163 thousand hectares in 1985-86 and further increased to 6,451 thousand hectares in 2006-07 in north-east zone. Agricultural economics Agriculture is defined as â€Å"the cultivation of land for the purpose of producing food for man, feed for animal and fibre or raw material for industrial companies. It also includes the processing marketing of crops. In other words, it embraces all activities involved in the primary and controlled production of plant and animals, such as fishing, forestry, farming, livestock, poultry and small scale industries connected with processing of agricultural products. The agricultural sector forms the background of Nigeria economy despite concerted effort in industralisation.Agriculture occupies the pride place as the source of livelihood for over 70 percent of the population. It is recognized as a pre-requisite to economic development. With large scale dependence on agriculture for food, raw-material for industries etc, one would expect production to increase, rather it is disheartening to note that this is not the case. Agriculture has suffered some neglect due to lack of investment si nce the inception of oil boom in 1970. In fact, Nigeria is experiencing a decline in the space of agricultural production in general, this situation is causing a great concern to the government.Throughout the 1960s, Agriculture contributed 61. 5%. in the 1970s, it declined miserably be 2. 3%. This decline may be attributed to the domination of the nations export by oil since 1970 which accounted for 57. 6% of total export income and rose steadily, attaining an overwhelming proportion of 98% in 1981. As a result there was an absolute neglect in agriculture to both God (Gross Domestic Product) and export earnings which has been the major factor dictating the need to reactivate our agricultural products.The need for this re-activity and in effort to revamp this sector has been the reason for raising budgetary allocation in recent years to it. It rose from 6% in 1970s to 22% in 1984. this increase acts as incentive and motivation to farmers, but these farmers while engaging in these agr icultural ventures are exposed to a lot of problem like diseases and pest attacks, fire destructions, industrial pollution, machinery breakdown and other problems. To these problems, the farmers need some aids in solving or minimizing them. Finance has been one of themost significant problems in the expansion of agricultural production. This was as a result of the neglect of the agricultural sector following the oil boom of 1970s, when the oil sector become a major aspect of the Nigerian’s foreign exchange earning. This contributed to the inadequate funding of the agricultural sector unlike before the boom. Also the establishment of industries in the urban areas during the 1990 – 1994 National Development plan to boast industrialization drew the rural populace with constitute the farming population to urban cities for search of white color jobs.A stage has reached, that average Nigerians are now underfed. In the words of or P. N. C. Akimbo in 1990 â€Å"The average Ni gerian consumed on the average, some 20. 23 calories per day and 56. 46 grammes of protein per day compared to the food and agricultural organization (FAO)minimum of 21. 91 calaries and 53. 8 grammes of protein. The average Nigerian was and still, is among the worst fed in the world.As a result of these situations; the successive Nigerian Governments showed concern over the decline situation of Agricultural production through policies and programmes aimed at revamping the agricultural production in attempt to encourage increase food production â€Å"The federal Government in 1993 tried the National Accelerated food production in programme (NAFPP) during the General Yakulu Gowon’s regime; Under the leadership of General Obasanjo, the Operation feed the Nation programme â€Å"(OFN) in 1976; Green Revolution came up under President Shehu Shagari and Directorate of food Road and Rural infrastructure under the regime of General Basangida regime. Neither of these measures halted the Agricultural decline or any lasting effect on food production.This is because â€Å"little or no meaningful attempt has been made to change the under developed status of the rural dwellers notwithstanding that these people constitute about 95 percent of the total population engaged in Agricultural in Nigeria. It has been attributed that inadequate funding of agricultural project and programme has contributed in large measures to the government low production of Agriculture in Nigeria, and the government and other financial institutions forms the major sources of finance for Agriculture though policies and programmes. Then what role and impact has the central Bank of Nigeria (CBN) as the bank at the apex of Nigeria Banking system, (Bank of last resort, bank to the government and Banker to other banks)† played to reinforce the government policies or revamp the agricultural sector of the economy.The under – developed characteristic of the Nigerian economy has made the central Bank of Nigeria to be activity involved in the promotion of rapid economic development of other sector especially agriculture through its development roles unlike in developed economics where the role of central Bank is restricted to development of the financial system. According to Dr Belshaw in his book entitled â€Å"Agricultural credit in economically under-developed countries he wrote that â€Å"in respect of agricultural credit, a central Bank has an important part to play by helping to establish, strengthen and promote the extension of commercial banking facilities and agricultural credit institutions. Professor G.Nwankwo also wrote â€Å"it for instance mistaken to think and believe that only the function of a central Bank is to control or regulate the financial system; it was not conoinced nor thought to be an appropriate function that a central Bank also has to the task of developing the financial system if non existed and of organizing and mobilization of reso urces for development. To this end, the central Bank of Nigeria embarked on some programmes and policies to curb the under economic development and low trend in agricultural production. These policies include the following : i. The provision of credit to marketing board for the purchase of some agricultural produce for export.This has become the sole responsibility of the central Bank of Nigeria since May 1968, when the commercial financial still was abolished by the federal Government. ii. The establishment of the Nigeria Agricultural Bank (NAB) in 1976, this Nigerian Agricultural co-operative societies, improve agricultural production and storage facilities and promote marketing of agricultural products through liberal credits to farmers at softer terms. The bank started with a capital of #6 million which has increased to #250 million in 1991 with the CBN contributing 40 percent while the Federal Government has 60 percent share. The functions of the banks includes: grant in of loa ns to small and medium scale farmers. iii.The CBM also used another instrument in financing of agriculture, this is through its credit guidelines contained in its monetary and fiscal policies circulars which required the commercial banks to give preferential treatment to Agriculture. iv. The establishment of Agricultural credit Guarantee scheme fund (ACGSF) in 1977 by both the federal Government and the central Bank of Nigeria. The Act provided #100 million subscribed by the federal government, and the CBN at the ration of 60 percent or #60 million to the federal Government, 40 percent or #40 million to CBN. This is to grantee for loan default made by commercial banks to farmers for Agricultural purposes to the time of 75% of the default. The CBN was also appointed the managing agent of the fund. 2. STATEMENT OF PROBLEMSDespite the various policies and programmes mapped out annually for the economic development of Nigeria with emphasis on Agriculture, the agricultural production lev el remained very low and recently on the decline. Finance has been traced to be the major handicap to the typical Nigeria farmer, inadequacy of modern farming equipment, inputs, basic infrastructure and storage facilities, marketing and distribution system. Then the central Bank of Nigeria – the apex bank has been mandated by the federal Government of Nigeria to find a solution to these problems. Consequently, the central bank of Nigeria through its agencies grant credit for the purpose of agriculture. But was faced with the following problems. – Inadequate public enlightenment – Mismanagement – Technological constraints – Poor land tenure system – Environmental constraints– Above all financial constraints. Identifying financial constraints as the major handicap to increase agricultural production. The federal government increased its spending on agriculture by 12. 7 percent in 1981 as against 6. 5 percent in 1970’s. a total of #8 million was allocated to agriculture during the five years National Development plan 1981 – 85. still not much has been achieved in food production. To this end, the federal Government through the CBN policies and programmes aimed at adequate financing to increase agricultural productivity, for a nation that can not feed herself is said to be economically undeveloped. 3. OBJECTIVE OF THE STUDYThe major objective of this study is to determine and appraise the performance of the central Bank of Nigeria and its agencies to agricultural finance and development. This involves: i. To identify the central Bank of Nigeria policies in relation to Nigeria Agriculture. ii. To evaluate various measures introduced to boost agricultural production and agricultural financing and how this affected the realization of the agricultural goals and iii. To identify the problems associated with the implementation of these policies and suggest solution so as to improve agricultural production. 4 . SIGNIFICANCE OF THE STUDY Unless the cause of a problem is found, any attempt at solving the problem would likely be effort in futility. But when the basic causes of a problem are identified, solution would be easily found.This research work on the impact of central bank of Nigeria policies in relation to Nigeria agriculture would be of immense importance to the policy and credit guideline makers in ascertaining the efficiency of these policies on agriculture in particular and the economy in general. Also from the recommendations and suggestions, the problems and causes of failures in implementation would be taken care of. As the policies involves many financial and other credit institution the research would be of great worth to these institution, for instance, It would help in assessing the performance and cause of default in credit extension under the Agricultural credit Guarantee scheme fund (ACGSF), the Nigerian Agricultural co-operative bank (NACB) Credit and loan system. Th e research work when completed will be of use to the following: -The farmers and Agriculturist -The central bank of Nigeria (Federal Government).-The entire economy -Finally, this work will serve as an addition to the already existing literature and references in the area of policies of central Bank of Nigeria agricultural financing, monetary economics and finance in general. 5. LIMITATION OF THE STUDY The major source of some very vital data on the work of course is the central bank of Nigeria but because of its own policies, the major information areas are not accessible to the public. To this regard, the research has selected the salient roles of the central bank necessary for the research and finically examined and evaluated the effects of these policies in relation to agriculture.It is also very pertinent to state that the scope of this work generally is restricted to the programmes of agricultural financing that are directly under the supervision and control of the central ban k of Nigeria. 6. STATEMENT OF HYPOTHESIS The central bank of Nigeria (CBN) through its policies and programmes has made remarkable impact in Agricultural financing in Nigeria. The central bank of Nigeria (CBN) through its policies and programmes has made no impact in Agriculture financing in Nigeria. The Central Bank of Nigeria (CBN) through its polices and programmes has evaluated various measures introduce to boost agricultural production. The Central Bank of Nigeria (CBN) through its policies and programmes has made no remarkable measure to boost agricultural production. 7. DEFINITION OF TERMSIt is necessary here to introduce operational definition of some concept to be commonly used in this study for better understanding of the study. These terms are as follows. Development: this means the process of sustained increase in both per capital income and total income accompanied by structural modification of the social economic and political environment. Economic growth: This refers to the steady process by which the productive capacity of the economy is increased over time to bring about rising levels of national income. Economic Development: This can be known as nothing less than â€Å"The upward movement of the entire social system or it many be interpreted as the attainment of a number of ideas of modernization such as a rise in productivity, social and economic equal section.Modern knowledge, improved institutions and attitudes and a traditionally co-ordinate systems of policy measures that can remove the host of undesirable conditions in the social system that have perpetuated a state of under development†. Financial Institution: These are institutions either private or public that channels loanable funds from savers to borrowers. Example commercial banks and development banks. Policy: This is a cause oaf action pursed by the government to achieve some development is also a source of raw materials for the teaming industries the product for which mo dern man has virtually become over dependent on†. Butterssing these parts.Enikanselu (1985) stated thus† agriculture besides providing food for the people contributes positively to capital accumulation for the purpose of financing the industrial sector†. He maintained that the role of Agriculture in the economic development of a nation includes providing an initial stage of development, the purchasing power for the industrialization of the economy by supplying the necessary raw – materials for industries. Uka (1986) in his own opinion on the importance of Agriculture to Nigeria economy assert that â€Å"Food is a basic necessity of life; and it is only on a firm basis of food production that virile economy can be founded.Besides, dependent on external sources of food supply has grave instability consequence because it ties the nations independence to the international policies. Writing on the importance of Agriculture and the preferential treatment given to it by the central bank of Nigeria in policy consider eration and allocation, Egba (1978) Stressed that â€Å"since 1969 when the first circular was issued to banks, the CBN has consistently given preferential treatment to agriculture which was included in the broad sector refered to as production†. This preferential treatment covers both the volume of loans allocated to the sector and the interest rate chargeable on such loans.Agriculture provides the greatest avenue for employment, income and food for Nigerian populace. Also the position of agriculture as a source of raw-materials for key industries and a major foreign exchange earner. Thus the government has given such priority to agricultural production because of its realization of the numerous contributions. A highly developed agricultural sector could make to the development of the Nigerian economy Olayade (1986) said â€Å"the agricultural sector provides employment for about 67% of the active population in the count ry. It is abundantly clear therefore that this sector has constituted the back bone of our economy until only recently.