Argument Essay Example | Topics and Well Written Essays - 750 words

Contention - Essay Example Restricting colleges from appearing, or rather, selling understudies rundown to charge card organizations is a savvy move. This is on the grounds that; higher learning establishments ought to be the ones giving fundamental abilities upon understudies. Rather, to profit by the charges they get from the Mastercard organizations, they offer access to the understudies; this shows the degree of ruined ethics in the country’s foundations of higher learning (Approvals.com). In this manner, it is obvious that understudies expect credits to make due in schools, except if, obviously, one is from a well foundation. In any case, despite this reality standing out, schools and colleges open understudies to dangers purposely that they don't have the pay to support the expenses of financing a Visa. In such manner, establishments of higher learning ought not allow get to, at all; notwithstanding the advantages, they bear from these organizations. Also, a portion of these foundations give delud ing data, additionally to selling understudy records, by giving guarantees of more extensive alternatives concerning advanced education choices (Golden). The data gathered from these understudies is just helpful to credit organizations that commission such reviews and underwrite by utilizing it for promoting. Other than misuse by the two establishments of higher learning and charge card organizations, Mastercards are a misdirection to understudies as they are not urgent to their life as understudies. Charge cards don't include any an incentive with the exception of accumulated obligation and a lifetime of paying for it. Universities ought to effectively advocate against the utilization of Mastercards, as they are trivial items required by understudies. This is a basic move towards helping schools and colleges bring down their own expenses of activity, just as spare understudies the difficulty of having inquirers on their back. The move is noteworthy as a result of the accuses that h appen to preparing charge card installments subsequently, controling the working expenses of these foundations. Along these lines to guarantee that understudies don't utilize their Visas, or even to hinder them from utilizing the said cards, a few foundations are charging the handling expenses in cards, for example, visa that are utilized to pay for educational cost, stopping and different administrations rendered in the organizations (Greene). In this manner, thusly, Mastercard organizations will be dissuaded from mounting their showcasing remains in schools and baiting understudies to apply for accounts that they don't require. This is by utilization of blessings at grounds occasions trying to pull in them towards opening a Mastercard account (Zhu). Moreover, because of the absence of autonomy showed by most understudies, since they are either wards of guardians and watchmen, the utilization of charge cards opens them to more serious hazard (Zhu). This is through elevating failure to adapt to their own needs and shut down dependence on progresses; that one can't manage the cost of because of either low salary or absence of intends to do so, for example, work. In addition to the fact that they put understudies in danger, yet in addition the guardians and watchmen who co-sign the application shapes according to the law (Zhu). This is on the grounds that; by spending what they don't have sets the gatekeeper in a place of duty to shoulder the expense of financing extravagances for the sake of crises a large portion of which normally end up as â€Å"fashion emergencies†. The fine print, also called terms and conditions, utilized with charge card compa

Snmp - Report free essay sample

The destinations of this report are to give the peruser a more clear comprehension of system the executives, the ideas intrinsic in the Simple Network Management Protocol (SNMP), correlations of SNMP with other system the board conventions, how SNMPs are utilized in organize the executives, and, at long last, to give the aftereffects of investigations completed utilizing a few diverse modem designs. SNMP is a web standard arrangement of computerized message organization, or convention, for overseeing gadgets on Internet Protocol (IP) systems. Switches, switches, servers, workstations, printers, modems are instances of such gadgets that help SNMP. It was acquainted in 1988 with meet the developing requirement for overseeing Internet Protocol (IP) gadgets [2] and is utilized generally in arrange the executives frameworks to screen organize joined gadgets for conditions that warrant managerial consideration. SNMP incorporates an application layer convention, a database blueprint, and a lot of information objects [1]. System the board is a general idea that utilizes the utilization of different devices and strategies, and frameworks to help people in overseeing different gadgets, framework, or systems. We will compose a custom article test on Snmp Report or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page One such model of system the board is called FCAPS, or Fault Management, Configuration Management, Accounting Management, Performance Management, and Security Management. Under the SNMP framework and the FCAPS model, at least one regulatory PCs, called directors, are entrusted to screen or potentially oversee at least one bits of programming, called specialists, which run on the system gadget. In particular, the director is a server which is running a product framework that can deal with the executives assignments for a system. SNMP utilizes the User Datagram Protocol (UDP) as the vehicle convention for passing information among administrators and operators. The advantage to the inconsistent idea of UDP is that it requires low overhead, so the effect on the network’s execution is decreased. The board data is the operational parameters of SNMP-proficient gadgets. The meaning of oversaw items can be separated into three properties: Name, Type and grammar, and Encoding. Overseen objects are sorted out into a treelike order, this is the reason for SNMP’s naming plan. Care must be taken when distinguishing oversaw articles or Object Identifiers (OIDs), across various adaptations of SNMP as there are improvements to the naming plan. Chapter by chapter list Summary flaws, gathering long haul execution information, remote setup of gadgets, and the remote control of a gadget. Another part of SNMP is organize checking, or the observing of a whole system rather than singular switches, has, and different gadgets. This is called Remote Network Monitoring (RMON) and it tends to be utilized to screen LAN traffic, however WAN interfaces too. In the SNMP framework, there are two sorts of elements: directors and specialists. A director is a server running a product framework that can deal with the board assignments for a system. Administrators are regularly alluded to as Network Management Stations (NMSs). A NMS is answerable for surveying and getting traps from specialists in the system. A survey, with regards to arrange the board, is the demonstration of questioning a specialist (switch, switch, Unix server, and so on ) for some snippet of data. A snare, then again, is a path for the specialist to tell the NMS that something has occurred. The specialist is a bit of programming that sudden spikes in demand for the system gadgets that are being overseen. It tends to be a different program or it very well may be fused into the working framework. Today, most IP gadgets accompany a SNMP operator worked in. The operator additionally gives the board data to the NMS by monitoring different operational parts of the gadget. At the point when the operator sees that something awful has occurred, it can send a snare to the NMS, where it is dealt with properly. Figure 1: Relationship between a NMS and an Agent Network Management SNMP is extremely about system the board. System the board is a general idea that utilizes the utilization of different apparatuses, procedures, and frameworks to help people in overseeing different gadgets, frameworks, or systems. One such model for organize the executives is called FCAPS, or Fault Management, Configuration Management, Accounting Management, Performance Management, and Security Management. Shortcoming the board is utilized to recognize, log, and tell clients of frameworks or systems of issues as personal time of any sort is normally not adequate. Flaw the board directs that issue goals initially detaches the issue by utilizing instruments to decide indications, attempts to determine the issue, and afterward at last record the procedure that was utilized to recognize and resolve the issue. Arrangement the executives is utilized to screen system and framework design data with the goal that the impacts on organize activity of different renditions of equipment and programming components can be followed and overseen. This data by and large is put away in a database or some likeness thereof. As arrangement parameters change for frameworks, this database is refreshed. This information store can likewise help in issue goals. Bookkeeping Management is utilized to guarantee that processing and system assets are sued decently by all gatherings or people who get to them. Through this type of guideline, organize issues can be limited since assets are partitioned dependent on limits. Execution the executives is utilized to quantify and provide details regarding different parts of system or framework execution. Execution the board as a rule begins when execution information is first accumulated. Gauge levels are then settled dependent on investigation of the information assembled. At last, execution edges are built up. An issue generally happens when these limits are surpassed. The last part of FCAPS is Security Management which is utilized to control access to certain assets, for example, a system and its hosts, and to help recognize and forestall assaults that can bargain systems and hosts. Security the board doesn't just include organize security frameworks yet additionally physical security. This is typically cultivated using different instruments and frameworks, for example, firewalls, Intrusion Detection Systems (IDSs), Intrusion Prevention Systems (IPSs), antivirus frameworks and strategy the board. Applying the Concepts of Network Management The undertaking of system the executives includes taking care of a business issue through a usage or some likeness thereof. The essential thought is to decrease expenses and increment viability. There are four various potential degrees of movement with regards to dealing with a particular help or gadget. Idle, where no checking is being done, responsive, where an issue is managed simply after it happens, intuitive, where segments are observed and collaborated with to investigate them, lastly, proactive, where the framework gives an underlying driver alert at that point starts predefined programmed restoral forms all while being checked. Be that as it may, the capacity to screen an assistance or framework intelligently or proactively starts with pattern investigation and revealing. Bookkeeping Accounting Security Performance Fault Configuration System Management Network Management Change Management Change Management Proactive Inactive Reactive Interactive Trend Analysis Trend Analysis Response Time Reporting Response Time Reporting Alarm Correlation Alarm Correlation Figure 2: Concept of Network Management Trend Analysis and Reporting by and large, the objective of pattern investigation is to recognize when frameworks, administrations, or systems are starting to arrive at their most extreme limit, with enough lead time to take care of business before it turns into a genuine issue for end clients. Pattern examination is helped by Response Time Reporting which quantifies how different parts of the system (counting frameworks) are performing regarding responsiveness. To limit the numerous cautions and occasions into a solitary alarm or a few occasions that delineate the genuine issue, Alarm Correlation is utilized. Alert Correlation is additionally used to assist administrators with realizing that a specialist is in reality up and operational subsequent to being in an awful state. Drifting likewise figures out which gadget is continually problematic for examination. The way to inconvenience goals for the administrator is knowing which data gave is important and can help settle the issue. On the off chance that potential, cautions and alerts ought to furnish the administrator with enough detail so the person in question can adequately investigate and resolve an issue. In any case, if the system is adjusted, arranged or not, change the board is utilized to forestall untrustworthy systems and frameworks, and guarantee the right degree of notice with negligible client sway. The key strides for change the board are: 1. Allocating a change controller. 2. Holding occasional change audit gatherings. Recording change input prerequisites. 4. Reporting change yield necessities. 5. Characterizing a change endorsement process. 6. Holding posthumous gatherings. 7. Building up a crisis change methodology. In this manner, change arranging is a procedure that distinguishes the hazard level of a change and manufactures change arranging necessities to guarantee that the change is effective. The eight key strides for change arranging are: 1. Allocating every potential change a hazard level preceding planning the change. 2. Recording at any rate three hazard levels with comparing change arranging prerequisites. Distinguishing hazard levels for programming and equipment redesigns, topology changes, steering changes, design changes, and new arrangements. 4. Relegating higher hazard levels to nonstandard include, move, or change sorts of action. 5. Counting lab approval, merchant audit, peer survey, and point by point arrangement and structure documentation. 6. Making arrangement formats for organizations influencing various destinations. 7. Incl

Steven Spielberg’s Interpretation of Philip K. Dicks’s Minority Report

Steven Spielberg’s Interpretation of Philip K. Dicks’s Minority Report In the year 2054 wrongdoing has become a relic of days gone by. The moderately new Pre-Crime framework permits the administration to work a tip top police power, which with the assistance of three exceptionally gifted and novel individuals can see into the future and forestall innumerable wrongdoings, particularly kills before they occur. In Philip K. Dicks’s short story, The Minority Report, the world we live in is almost reliable. With the decrease of savage criminal acts, individuals can live their lives in harmony and thriving without the dread of the agony and enduring, which typically goes with brutality. In like manner, in executive Steven Spielberg’s 2002 film re-formation of Dick’s famous story, Spielberg additionally presents a picture of an almost faultless society whose establishment is going to be tried as far as possible. The climate Philip K. Dick inundated the peruser into in his short tale about what is to happened to wrongdoing and what's to come is exceptionally quick paced. The story itself being genuinely short long is activity stuffed and copious with dramatization, riddle, and doubt. The initial scene happens at the Pre-Crime central station where John Anderton, the Pre-Crime chief defies Ed Witwer, who is a driven newcomer to Anderton’s office. As in Spielberg’s film the two rapidly bond in not such a warm way. In any case, when Anderton chooses to flaunt the manner in which his wrongdoing avoidance conspire works he’s paralyzed after understanding that he has been fated by his own framework to execute a man in the up and coming week. In the two renditions of the story the principle character, Anderton, presently sets out on a journey to discover precisely what is befalling him. Under the doubt that he’s being fr... ...y reasons why this could have happened, the most likely one is that Spielberg expected to protract Dick’s short story and change it somewhat so as to make it increasingly long and significant to his objective mid 21st Century crowd. Ultimately, I for one favored the first form of the story in the wake of seeing the film; be that as it may, subsequent to being allowed to really tune in to Spielberg’s thinking behind a portion of the things he did in his rendition of the story, the film adjustment turned out to be more charming and significant to me than it had recently been. Works Cited Dick, Philip K. The Minority Report: And Other Short Stories by Philip K. Dick. New York: Kensington Publishing Corp., 2002 Minority Report. Writ. Dick, Philip K., Frank, Scott, Cohen, Jon. also, Dir. Steven Spielberg. Nudge. Goldman, Gary, Shusett, Ronald. Perf. Tom Cruise. twentieth Century Fox, 2002.

The 30-Second Trick for Help Writing Term Papers

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The Negative Impact of Television on Education Essay

The Negative Impact of Television on Education Television is a pervasive and complex part of childrens lives, there are many factors that affect how much and what they view. In the essay Teaching as an Amusing Activity (1987), Neil Postman argues television conditions us to tolerate visually entertaining material measured out in chunks at a time. He explains the ways in which the media is changing the way our children are learning. Neil Postman starts off by explaining how television is being used as an attractive and seductive medium to make children to like school with shows such as Sesame Street. He describes how in a classroom setting allows the student to participate in asking questions and being interactive, while television†¦show more content†¦It influences, warps and manipulates the young minds of children into believing that education is entertainment. Postman(1985) states that there are three basic commandments that educational television provides (pgs.147,148). The first one is ?Thou shalt have no prerequisites.? It means that the viewer does not have to watch a previous episode or need to watch it from the start to finish. One can just jump in anytime and still understand it. The second commandment is ?Thou shalt induce no perplexity.? If the show becomes confusing and the viewer doesn?t understand, one can simply just change the channel. The final commandment is ?Thou shalt avoid exposition like the ten plagues visited upon Egypt.? In this Postman means that it is not the aim of television to try to explain something, which can be done by books, but rather through entertainment in ways like story telling with creative images and sound effects. Neil Postman has made it very clear of what television is doing to the educational system. It is taking away the traditional way of classroom learning, of how to interact with other peopl e and respecting your elders. Television shows such as Sesame Street did not teach one of those things, but it did teach children letters, words, numbers, classification and other skills considered to be important for school success. I agree with Postman that television as a teaching device is not allShow MoreRelatedThe Negative Impacts Of Satellite Television On The Society1740 Words   |  7 Pageshuge impact in people’s behavior, attitude and choices. Satellite TV channels has both positive and negative impacts on the society. Positive Impacts of the Satellite Television: Satellite television channels have many positive impacts on the audiences. It is helping people in broadening their outlook and destroying stereotypes beliefs. It is also increasing communication and access to diverse ideas. For instances, gender stratification has been lowered due to the effect of these television channelsRead MoreImpact of Technologies on Teenagers1700 Words   |  7 PagesThe Impact of Technologies on Teenagers An Assignment Submitted by Name of Student Name of Establishment Class XXXX, Section XXXX, Spring 2013 Nowadays, information technologies play a significant role in the modern world. Information technologies have a long history. Some technologies were created a few years ago, while some technologies are comparatively new. Technologies have penetrated all spheres of human activities: education, politics, trade, medicine, and this list canRead MoreNegative Impact of Media on Children781 Words   |  4 Pages Negative Impact of Media on Children Imagine how boring peoples lives will be if there is no media in the world. There is a vast variety of media popular today among young students and children. The most typical forms of media include video games, computer games and TV programs. It is an undeniable fact that media is very important in peoples daily lives. However, media brings negative influences on young students to some extent. In general, it effects their education, influence the wayRead MoreMedias Influence on Children Essay1324 Words   |  6 Pageseasily than ever. Printed materials, television, sound recordings, internet, and radio all fall under the umbrella of the big bad – or seemingly bad word – media. Is media bad? How is it controlled? And where does this all stem from†¦? These are some of the major concerns parents are faced with in raising children in today’s times. 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According to the classic studies conducted by Bandura et. al (1963), the 3 to 5 years children continuously observe the aggressive behaviour ofRead MoreEng 1011630 Words   |  7 PagesViolence in Music Videos and Music Lyrics has a negative impact on children. Music videos that expose profanity and sexuality are inappropriate and leave a negative impression on young children. Violence in music videos can cause health problem. Music videos that promote negative lyrics are affecting young children. Music lyrics with vulgar languages affect the development and well-being of young children. For example, the study author (Stone, 2009) found â€Å"that music with explicit referencesRead MoreResults of Advancements in Technology Essay811 Words   |   4 Pagesrapidly and it is portrayed as a negative impact. It can be seen that technology is a substitution of all characteristics of life. The purpose of every technological invention is to benefit the lives of mankind; thus re-enforcing the positive connotation of technology. However, in long term it may not be beneficial; such as, education, work and leisure are all becoming dependent on technology; cyberspace is dangerous and child obesity is increasing. Education, work and leisure are all progressivelyRead MoreThe Impact of Reality Tv on the Teenagers1732 Words   |  7 PagesThe Impact Of Reality TV on the Teenagers in Mumbai Nimish Satpute St. Andrews College Instructors : Prof. Meenakshi Kamat : Prof. Jenny Benoy Abstract Reality-based television programming has become a dominant force in television over the past seven years and a staple of most networks’ primetime lineups. This relatively quick change in the television landscape and the sudden increase in viewers’ consumption of reality television

The Act Of Euthanasia And Physician Assisted Suicide

The Act of Euthanasia and Physician Assisted Suicide The argument can be made that euthanasia is a form of murder; which killing any human by murder is not ethical, but this can be combated. What about an individual’s autonomy? What about an individual who is terminally ill and who wishes to die the way that they want to die; a peaceful death surrounded by their loved ones in their home without pain and suffering. It is only ethical to respect their autonomy and morally permissible to then allow euthanasia or physician assisted suicide. Euthanasia is an important topic for discussion in today’s society for many reasons. One reason as to why this topic is so important is that it affects the ethical as well as the legal issues pertaining to not only the patients but the health care providers as well. Euthanasia, also known as physician assisted suicide, is also an important topic of discussion because it falls under many different categories which it can be argued for and against. Euthanasia is considered an emotional, as well as a practical debate. Euthanasia comes from the Greek words Eu (well) and Thanatos (death): put together meaning a gentle death. Today, there are many different types of euthanasia. There is the act of passive or active euthanasia. There are also the acts of involuntary, voluntary, and non-voluntary euthanasia. Types of Euthanasia Passive euthanasia is defined as â€Å"the physician’s abiding by the rational valid refusal of life-sustaining treatment ofShow MoreRelatedPhysician Assisted Suicide Is Not Considered Admissible949 Words   |  4 PagesPhysician assisted suicide- the voluntary termination of one’s own life by administration of a lethal substance with the direct or indirect assistance of a physician, and euthanasia, the painless killing of a patient suffering from an incurable, painful disease are both highly emotional and contentious subjects. 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Though the question may never be answered between euthanasia and assisted suicide being right or wrong, the fact of the matter is that people are still choosing their fate. In America, euthanasia refers to a person knowingly, and purposely taking another persons life, or in a more factual meaning killing someone who in fact couldn’t kill himself. Euthanasia also known as â€Å"mercy killing† isRead MoreThe Ethical Dilemmas Of Euthanasia Essay1638 Words   |  7 PagesThe Ethical Dilemmas of Euthanasia in Canada with the Legalization of Physician-Assisted Suicide This systematic analysis of the professional literature will explore the ethical dilemmas that Canadian medical professionals face while considering euthanasia or physician-assisted suicide, the latter of which was made legal in Canada on June 17, 2016 (Chochinov and Frazee, 2016). This paper will discusses the conflicts that healthcare professionals are faced with when looking at the quality of lifeRead MoreEuthanasia Is A Medical Act Of A Physician Or Any Other Person?1016 Words   |  5 PagesEuthanasia is defined as the act of a physician or any other person intentionally killing a person by the administration of drugs, at that person’s voluntary and competent request. It is a ‘mercy killing’ which means to take a deliberate action aimed at ending a life to relieve intractable suffering or persisted pain. (Emanuel et al) Euthanasia could also be interpreted as the practice of ending a life painlessly. Euthanasia is technical description of the act regarding the process that is usuallyRead MoreThe Great Debate On Doctor Assisted Suicide Essay1239 Words   |  5 PagesDebate on Doctor Assisted Suicide Euthanasia, in today’s world, is a word with opposing meanings. Originally, it meant â€Å"a good death† (Leming Dickinson, 2016). 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Thå Bush Tax Cut Plan Essay Sample free essay sample

During thà ¥ 1990s, bà ¥causà ¥ thà ¥ fà ¥dà ¥ral budgà ¥t dà ¥ficit cà ®ntinuà ¥d tà ® bà ¥ a prà ®blà ¥m fà ®r thà ¥ Clintà ®n Administratià ®n, many traditià ®nally sacrà ®sanct fà ¥dà ¥ral prà ®grams wà ¥rà ¥ put undà ¥r thà ¥ micrà ®scà ®pà ¥ . Hà ®wà ¥và ¥r, thà ¥ currà ¥nt administratià ®n and thà ¥ir figurà ¥hà ¥ad, Prà ¥sidà ¥nt Gà ¥Ãƒ ®rgà ¥ W. Bush, havà ¥ tà ® undà ¥rgà ® an à ¥ntirà ¥ly diffà ¥rà ¥nt sort à ®f examination. Prà ¥sà ¥ntly, facà ¥d with a fà ¥dà ¥ral budgà ¥t excess prà ®vidà ¥d by thà ¥ir prà ¥dà ¥cà ¥ssà ®rs, thà ¥ Bush Administratià ®n is prà ®pà ®sing tà ® fund a revenue enhancement cut, which has dà ¥mà ®crats up in weaponries. Whilà ¥ Prà ¥sidà ¥nt Bush trià ¥s tà ® addition bi-partisan suppà ®rt à ®n Capità ®l Hill fà ®r his prà ®pà ®sà ¥d revenue enhancement cut, hà ¥ cà ®ntinuà ¥s tà ® fà ®rmulatà ¥ his agà ¥nda by và ®icing his administratià ®n’s vi à ¥w in a public fà ®rum. We will write a custom essay sample on Thà ¥ Bush Tax Cut Plan Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The recent nature of the revenue enhancement cut has besides had an consequence on the conflicting positions, since all the beginnings are mere anticipations and hence can non establish their analyses on concrete information and experience. These differing economic prognosiss will be identified and explained in order to do some sense out of the effects of the revenue enhancement cut. However, the Bush revenue enhancement alleviation program must foremost be described and enumerated. The Bush revenue enhancement program, although the motivation behind it remains unelaborated at best, reduces the sum of money every American has to pay to the federal authorities from their income. Although the revenue enhancement cut seems wide and embracing, federal income revenue enhancement is merely portion of what every worker loses off his payroll check. But more on that later. Harmonizing to the official Bush revenue enhancement alleviation web site, the typical family of four will be able to salvage at least $ 1,600 of their ain money after the revenue enhancement cut goes into consequence. These nest eggs are derived from a program that can be divided into six constituents: changing the fringy rate construction, increasing the kid revenue enhancement recognition sum, cut downing the matrimony punishment, eliminated the decease revenue enhancement, spread outing charity revenue enhancement refunds and supplying a lasting revenue enhancement recognition for companies for res earch and development. The first portion of the program is to â€Å"simplify† the fringy revenue enhancement rate construction by cut downing the figure of brackets from 5 to 4. The original brackets were at 15, 28, 31 36, and 39.6 per centum as compared to the new revenue enhancement brackets are established as 10, 15, 25 and 33. This decrease and reorganisation consequences in an overall revenue enhancement decrease for every taxpayer in America. The new fringy revenue enhancement rates are designed to provide inducement to the common worker and cut down the decreasing fringy benefit of working. For illustration, if one was gaining a certain sum of money, but would be taxed more on extra rewards due to additions in productiveness or clip at work, so that individual would non work in order to avoid paying the higher revenue enhancement rate that the new net incomes put him in. If these employees do non work, so productiveness as a whole economic system will diminish as a consequence of non-incentiv e fringy revenue enhancement rates. Bush has besides altered the revenue enhancement system to suit for the household construction, as the following two constituents illustrate. First, the revenue enhancement recognition on kids is doubled to $ 1,000 per kid, to update the turning cost of prolonging raising a kid in today’s society. Besides, the 3rd constituent of the revenue enhancement program reduces the matrimony punishment, which occurs when partners file a joint return by reinstating the 10 per centum decrease. These benefits are targeted at one-parent families that are fighting to do terminals run into by trying to work every bit good as rise kids. The 4th constituent of the program is to bit by bit cut down the revenue enhancement on familial estates until 2010 when it will be wholly eliminated. This program will increase the sum of money that kids receive from their relations and friends. Bush’s claims are that the fact that estates are taxed once more upon heritage is unjust and that it discourages nest eggs and private investing. The 5th portion of the revenue enhancement cut program is the spread outing of the kingdom of charitable tax write-offs. Prior to the revenue enhancement cut, all contributions and charities needed to be itemized in order to have a refund from the IRS. Now even un-itemized parts to charity will be acceptable for refund. Bush estimates that 70 per centum of charitable contributions are those, which are un-itemized, and that if these sorts of parts are offered revenue enhancement tax write-offs, so philanthropic gift as a whole will increase. The last portion of the decreases is targeted at concerns and corporations to excite growing and invention. This revenue enhancement recognition plan allows companies to have recognition based on their outgos for research and development. This will be reinstated for good, as spreads in this decrease, originated in 1981 with the Reagan revenue enhancement cuts, failed to profit corporations systematically. From an economic point of position, revenue enhancements as a whole put a negative influence on the economic system. However, revenue enhancements are inevitable because citizens expect the authorities to supply assorted goods and services that are for public usage. Government expenditures for the overall good of the people must come at a cost to the people they benefit ; they are covered by the revenue enhancements paid on goods and incomes. The negative effect of revenue enhancements is revealed by the deadweight losingss that create an inefficient market place. A deadweight loss is the autumn in entire excess that consequences from a market deformation, such as revenue enhancement. A deadweight loss can be more clearly understood if examined in the supply and demand theoretical account of any market. The revenue enhancement can be measured as a rectangle with a certain tallness from the monetary value axis, wedged between the diagonals of supply and demand. The rectangle represents the revenue enhancement gross while the trigon, which is created by the rectangle’s intersection of the diagonals, is equal to the deadweight loss. With authorities intercession, the revenue enhancement, the market can no longer apportion resources expeditiously and resources are fresh, accounting for the autumn in entire excess. This is a direct consequence of the revenue enhancement falsifying consumer inducements and interrupting t he equilibrium. Manufacturers sell less and consumers purchase less. This deadweight loss is to the economic system as a whole and can non be redeemed. Furthermore, the deadweight loss is straight proportionately to the sum of revenue enhancements that are imposed. ( Other determiners change this, such as the snap of the market ) This may hold been one of the many motivations behind the Bush revenue enhancement cut ; although it is extremely improbable. Conservatives frequently use this statement to warrant why authorities should remain out of the public’s concern every bit much as possible. An obvious ground for the cut is a political one, based on the fact that people will vote for person who gives them money back. Bush has claimed that the excess should be given back to the people who created it by paying high revenue enhancements. So the revenue enhancement would be like a refund for person who was overcharged on an point. Deducing from this, if people deserve a refund when there is a excess, what of the many times that the economic system has run shortages? Do people necessitate an addition every clip the authorities is in debt? A more economic ground for the Bush revenue enhancement program is the belief that by diminishing revenue enhancement rates, the gross will really increase. This was the major motivation behind the Reagan revenue enhancement cuts in 1981, which, unluckily, failed. This theory, works, on paper, nevertheless. Called the Laffer curve, this theory insists that when people are taxed less, there is a general addition in productiveness and people really pay more in revenue enhancements. This works, once more, on paper, because it claims that the revenue enhancement discourages people to work by diminishing inducements. If your difficult work is traveling to travel to the authorities, why non pass your clip basking yourself, and addition that value alternatively of working harder to pay high revenue enhancements. The Laffer curve provinces that lower revenue enhancements will increase people’s desire to work and the economic system as a whole will go more productive and people will st op up paying more money because they are paying a batch at a smaller rate, instead than a small on a high rate. The hard portion of this whole revenue enhancement state of affairs, is whether or non it is traveling to work. For it to work, there must be adequate money for everybody. Presently the argument is that conservativists and progressives have different sorts of Numberss to stand for different sorts of excesss. Paul Krugman, an influential economic expert and lobbyist shows how Bush’s new accounting methods distort the common position of the societal security excesss. He points out that figures â€Å"migrate on and off the balance sheet† in order to function the president’s current demand. This is backed by the belief by most that the excess that Bush is working with is 5.6 trillion dollars. However, this is entire budget of the authorities ; revenue enhancement gross subtracted from authorities outgos. The budget Bush promised non to bust to back up his revenue enhancement cut was societal security, which runs an estimated 838 billion dollar excess. It is of import here to analyze the Numberss. This figure was derived by the Citizens for Tax Justice, in February of 2000. This figure did non include the economic lag as of late nor did it include a possible addition in outgos in other countries of the authorities disbursement. Bush has already proposed an addition of at least 25.7 million dollars ( Shostak TNA ) . By uniting the entire budget excess into one ball amount, he hides the fact that he needs to utilize the societal security financess to back up his revenue enhancement cut. Besides, sing the events of September 11, the state will be passing more on defence and corporate bail-outs. When Bush proposed the program in 1999, it would hold been more ideal, with the economic system lifting and unemployment low. Now the economic system is in recession and he wants to suggest an indistinguishable program for the state? Now, conservativists claim that this figure does non include the excess revenue enhancements that the authorities will have on the created by lower revenue enhancements increasing the economic productiveness and employment. This is the Laffer curve statement once more. There is, nevertheless, a serious job with it. Bush’s revenue enhancement system was non designed as a financial step to battle the weak economic system that will further detriment the ability to raise new grosss. The revenue enhancement does non set the sum of money needed into the custodies of those who will pass it, the lower-middle category and working hapless. These people need to pass what they make for subsistence entirely. The affluent, who are acquiring the most benefit from the revenue enhancement cut money back ( says Bush, because they pay the most ) will keep the money and non pass it. The lowering of the top revenue enhancement bracket by 6.6 per centum will give the wealthiest 1 per centum of taxpayers 37.6 per centum of the gross. This, along with the abolition of the decease estate revenue enhancement, will let the rich to go rich and the hapless to fall by the roadside. Reducing high fringy revenue enhancement rates will hike inducements to work harder and put in things with a positive economic return. Probably most significantly, cut downing dividend revenue enhancement rates will hike the stock market, which will so excite both consumer and capital disbursement. The small people and little concerns are traveling to acquire the aid they need. Tax cuts include the decreased revenue enhancements for married twosomes, the enlargement of the lowest revenue enhancement bracket, and the steps that will forestall more taxpayers from paying the alternate minimal revenue enhancement. Many of the revenue enhancement interruptions earmarked for persons will significantly impact the personal revenue enhancement measures of forte nutrients and house wares concern proprietors every bit good. On the concern forepart, two new impermanent revenue enhancement interruptions were designed to promote investing in the forte nutrients and house wares concern. Small concerns can write off up to $ 100,000 in new equipment investings through 2005, every bit good as depreciate more of their assets through 2004. Today, nevertheless, is the clip to allow this new revenue enhancement jurisprudence aid excite the economic system of you and your concern. 10 Decreased revenue enhancement on dividend income will profit both sides of the fencing. Another encouragement could come from the $ 350 billion federal revenue enhancement cut that President George Bush signed into jurisprudence on May 28. The step reduces the revenue enhancement on dividend income to 15 per centum from ordinary income revenue enhancement rates every bit high as 35 per centum. Companies such as Bank of America and Microsoft Corp. already are reacting to these developments by boosting or establishing dividends on their common portions. Issuers are expected to take the following measure in tapping renewed demand for dividends by selling new preferable stock and retiring debt, which would profit both themselves and investors. Preferable purchasers get fixed dividends that typically can’t be reduced by the company, are higher than common dividends and are paid foremost if net incomes are deficient to cover both. More loosely, preferred holders can harvest equity like capital additions and bask bond like downside protection, with about half the revenu e enhancement load. 11 US Tank Truck bearers among 23 million little concerns will profit. Charles ( E. Wilson has spent 20 old ages covering the armored combat vehicle truck, armored combat vehicle container, and storage terminus industries throughout North, South, and Central America. ) A reappraisal of this year’s Gross Revenue Report shows that up to half of US tank truck bearers could harvest brawny benefits from the revenue enhancement cut statute law signed into jurisprudence by President George W Bush on May 28. These bearers are defined as little concerns, harmonizing to Small Business Administration ( SBA ) standard. Besides run intoing the little concern definition are many of the wash racks, armored combat vehicle fix stores, owner-operators, and others that support the armored combat vehicle truck industry. These companies are among 23 million little concerns eligible for revenue enhancement cuts under the Jobs and Growth Tax Relief Reconciliation Act. Most significantly, the act enables little concerns to deprecate $ 100,000 in new capital outgos yearly through 2005. SBA has estimated that more than 500,000 companies will straight profit from this proviso. Furthermore, the threshold for phasing out write offing is raised to $ 400,000 – twic e the old sum. Although the fringy rate cuts are progressive, they do non follow useful rule because the construction of the American society is such that the working category will continually be overlooked and screwed over. And Mr. Bush surely is non assisting affairs by overlooking the fact that when societal security starts going a lasting shortage in 2015 because of the monolithic retired person population and the deficit of people to back up them, every bit good as the fact that they will be living longer, the authorities will necessitate a monolithic sum of money to salvage the plan. Alternatively of merely increasing revenue enhancements and diminishing benefits, the authorities will probably travel to a privatized system, where alternatively of paysheet revenue enhancement, the employee will lend to his ain subsidised history. This reform is estimated to necessitate one million millions of dollars to work. Despite the evident excess of financess from the authorities, it would non be prudent for the revenue enhancement cut to utilize 1.6 trillion dollars of it, particularly sing that it will likely non excite the economic system ; George W. Bush has already figured this out since he has tried to present a corporate stimulation bundle. Besides, the fact that he promised non to bust the already compressing societal security excess and so tried to conceal it by embracing the entire excess alternatively of individualising it. Although many Numberss are ill-defined and anticipation can non be accurate, it is clear that the revenue enhancement cut program is non suited for the state at the current clip, viz. because of the current economic lag and the unstable place of societal security. Bibliography:

According To The Story, David Openly Trusted In God When He Went To Fi

According to the story, David openly trusted in God when he went to fight against Goliath the giant. But the question is, why did he pick up five stones, did he think he would miss? To understand why David fought against Goliath, we need to know what brought them on the battlefield. At that time the Philistines were at war with the Israelites and Goliath daily challenged the Israelite army to a winner-take-all dual. "Then champion came out from the armies of the Philistines named Goliath, from Gath, whose height was six cubits and a span." (1 Samuel 17:4) " And he stood and shouted to the ranks of Israel, and said to them, " Why do you come out to draw up in battle array? Am I not the Philistine and you servants of Saul? Choose a man for yourself and let him come down to me." (1 Samuel 17:8) " Again the Philistines said, " I defy the ranks of Israel this day; give me a man that we may fight together." (1 Samuel 17:10) For some reasons, none of the Israelite soldiers felt up to the challenge. " When Saul and all Israel heard these words of the Philistine, they were dismayed and greatly afraid."(1 Samuel 17:11) David, the youngest son of Jesse was visiting his bro thers on the front line and heard the challenge. He went to King Saul of the Israelite army and offered his services in the name of the Lord. The king unwillingly accepted and David started to prepare. According to the story, David was facing a challenge such as he would never faced before. The destiny of the army of Israel, indeed, the whole of Israel, was at jeopardy and he was going to either be the hero or the loser. Much hung in the balance of his actions. But David did not trust in his own talents and abilities, he placed his trust in God that God would do what God could do in the given circumstances. On the other hand, it is clear David did not just run out into the fight totally unprepared either. First he tried on Saul's armor and hefted his sword, but they didn't fit. " Then Saul clothed David with his garments and put a bronze helmet on his head, and he clothed him with armor. And David girded his sword over his armor and tried to walk, for he had not tested them. So David said to Saul, " I cannot go with these, for I have not tested them." And David took them off."(1 Samuel 17.38-39) The next thing he does is removed the armor, take up the tools he is most comfortable with, and then heads to the nearest stream to pick up five smooth stones for battle. And he took his stick in his hand and chose for himself five smooth stones from the brook, and put them in his shepherd's bag which he had, even in his pouch, and his sling was in his hand; and he approached the Philistine (1 Samuel 17:40). Again, why five stones? Wouldn't absolute trust in God indicate that only one stone was needed? In fact, in the story it only takes one to kill the giant. So why did he take up five stones? Even though David trusted in God, David also knew that to take on any challenge in life, even with God's help, he needed to be as well prepared as he could be. Hence he did his homework. He studied Goliath and his ways. He learned what he could about the Philistines and their methods. And he discovered something very important to his decision to picking up five smooth stones, instead of only one. And what David found out was that Goliath had four brothers. David knew there could be the possibility that when he killed Goliath, his four brothers might try to revenge him. So David prepared himself in advance. He picked up five stones, one for each of the Philistian brothers. According to the topic, David trusted in God what God could do. But he did not leave everything to God. David did what he could do to insure his own capability in the

Arch Analysis of NY essays

Arch Analysis of NY essays Before a discussion about the relationship between architecture and social structure can take place there must be an understanding, or establishment of a common ground about the nature of architecture. Unlike any of the other arts, architecture is essential to the physical survival of the human race. Now more than ever, humanity is reliant on shelter in order to survive, not only because we have become accustomed to being protected from the elements, but also because the human race, in many parts of the world, is reliant on the order that the infrastructure and order architecture provides. A prime example of this is the city of New York. The very existence of the city is reliant on the different key architectural decisions that have been put in place in order to support the city. The grid origination of the island of Manhattan is essential in keeping order within the city. Without this organizational pattern to keep the masses in order the chaos that we know as rush hour would be impossible to manage. Another major architectural system put in place, the skyscraper, is also a chief factor in creating the amount of space needed in order to keep so many people in such a small place. Even the invent of central park, many would argue, is a key element to keeping the peace on the island. The park provides an outlet to the residences of the island, a place where they can go to get out of the concrete jungle. The dense population of New York would not be able to exist on the island without these architectural innovations. Architecture is perhaps the oldest of the arts. I say this because there is, in my mind, no such thing as shelter without design. Even when the human race lived in caves there was an underlying order to the arrangement of articles within the caves. This implies that early man used order and form to be more efficient throughout his nomadic journeys. Just the concept of using a space for a certain ...

Literature and Modern Media 2 Essay Example | Topics and Well Written Essays - 1000 words

Literature and Modern Media 2 - Essay Example It is a mid-size entry-level luxury car and - so far – it has become Lincoln’s bestselling model since its introduction. The ad sought to articulate these features and the benefits in a short and engaging communication content. The difficulty in communicating all the features and benefits of the Lincoln MKZ was addressed by using metaphors depicted in compelling imagery. There are many sources that support the efficacy of using metaphors to produce compelling and persuasive advertisement. Among the most excellent of these is MacQuarrie and Phillips’ (2008) work, which documented numerous studies that demonstrate how metaphors induce a certain mental imagery that influences the behavior of people or, in the case of television advertisements, the viewers. They cited the case of a simulation where subjects were presented a poem with many metaphors and that based on the recorded participants’ interpretations, combined with sufficient exposure to visual images, were revealed to conjure mental imageries that support the construction and effectiveness of persuasive messages (39). The dynamics of the studies that revolve around this theme falls within the wider argument of the use of pathos in advertising and marketing. MacQuarrie and Phillips drew an analogy from the ancient Greeks, who coined the concept in their perfection of the art of rhetoric. They cited that pathos, which is the technique of appealing to emotions, is crucial in cultivating, diverting, enhancing or creating – whatever the need was – in some type of manipulation in order to achieve a desired emotional response (39). The idea – when applied in the context of marketing – is to increase the audience’s attitude towards the ad (39). Hoang (2005), describing a particularly adept marketer, had these words that expresses the impact of this particular method excellently: There was a feeling. As the feeling faded away into a labored, recalled me mory, it left another feeling, the feeling of desire. That was effective advertising (44). So, if one considers the metaphors used in the Lincoln MKZ ad, one could not help but recognize the pathos and the desire to influence by eliciting emotional response with the help of words and visual images. For instance, the video opens with the 2013 Lincoln MKZ’s comparison with the titular phoenix. Here, the introduction of the redesign and the new generation of Lincoln MKZ were achieved. There was the image of the old Lincoln model, which with the clever use of fire and graphical transformation, depicted the concept the phoenix in the process of being born, only that the bird did not really materialize. Rather, the 2013 MKZ emerged in its stead. To explain the utility of the metaphor, it is crucial to view it this way: emotion is difficult to verbalize. Therefore, in order to communicate to the emotion of others, metaphors must be used in order to be effective. â€Å"When emotions ,† wrote Malamed (2009), â€Å"seem ambiguous and ethereal, metaphors help make them explicit and tangible† (220). Stylistic and technical features were embedded in the comparison with the â€Å"hawk with night vision goggles†. The fun and car solidity were conveyed in the use of the beat of the drum set in a montage with the steady rhythm of machines, carving the hull of the

Life on Mars (Earth Science Course) Essay Example | Topics and Well Written Essays - 1250 words

Life on Mars (Earth Science Course) - Essay Example Space explorations opened new avenues and enhanced expectations of discovery of extraterrestrial life. Scientists describe six basic environmental conditions suitable for expected life. If an environment contain all these six environmental conditions within prescribed limits then it can be expected that life may exist there. The data collected by space probes negates the presence of advanced life on other planets of our solar system. But the presence of primitive life in past on some of the planets including Mars can not be ruled out. As stated above it is almost certain that no advanced life exists in the planets of solar system. But the efforts for effort for detecting primitive life in our solar system are going on. It is also believed that life can come into view because of changes of organic matter from nonorganic. It is also assumed that same process resulted in emergence of life on earth. Many scientists like American chemists Stanley L. Miller and Harold C. Urey gave experimental support for this assumption presented by Oparin. The similar organic activity was detected on Mars by the Viking landers in 1976. ( "Exobiology." The Columbia Encyclopedia. 6th ed. 2004. ) It is generally accepted that that Mars once had water, on the basis of this acceptance it is supposed that once life would have existed on the red planet in its primitive stage. Some evidences are presented in the support of this supposition in the form of reported presence of fossil bacterial life on Martian meteorite. But his evidence is not widely accepted and many scientists are of the view that it is not enough to arrive at a correct conclusion. 1.4 Fossil bacterial life found on a Martian meteorite Scientists are of the view that enough evidence of microscopic bacteria fossils was found on some the meteorites fell on various countries. In France Orgeuil meteorite fell in 1864 and on some other meteorites traces of organic material were found that indicate presence of microscopic creatures like bacteria. But another group of scientists think that the organic material was the result of some other factors and the evidences were not correctly interpreted. It is also not certain that these mateorits came from Mars Keeping in view all the above discussed information and interpretions, it is the primary aim this to analyze and discuss the possibilities of life on Mars. 2. Chronological Order Famous American Scientist Sagan Edward is known for his popular investigation of Radio emissions from Planets of Solar system. He was one of the first scientists made some correct predictions about Mars that were later found correct. He was instrumental in changing perception about Mars in those days. 2.1 The early orbiter evidences The information acquired from the data provided by early orbiters suggests that early Mars had a warm and wet atmosphere. Life can exist in such type of claim. But this type of atmosphere must have existed in the remote past. A meteorite that was

Contemporary Developments in Psychology and Counseling Essay Example for Free

Contemporary Developments in Psychology and Counseling Essay Every human behavior includes in an events and activities that a human being show in his lifetime. Human’s intelligence and creativeness produced great inventions that prolong human lives and make living on this earth convenient. But at the same time human intelligence have produced life threatening inventions that can take away lives at the press of a button. In other words, men nurtures and protect his fellow human and at the same time destroys them. And so with these, we became curious. â€Å"Why do people behave the way they do?† with these problem we can now enter the world of Psychology. Psychology nowadays is universally defined as the science of scientific study of behavior and mental processes. And under this field of Psychology there are major areas which are the biopsychology, experimental psychology, developmental and personality psychology, health clinical and counseling psychology and social-industrial-organizational consumer and cross cultural psychology. And under this field we have the cognitive learning which assumes that learning results from thinking and other mental processes. Cognitive learning grew from a combination of Gestalt psychology and Behavioral Psychology. Cognitive Perspective focuses on how a person knows, understands and thinks about his or her environment. The Development of Cognitive Learning was according to the theory of Jean Piaget a Swiss Psychologist. He states that mental development undergoes different stages from birth until adolescence when a person acquired most of the cognitive functions. Some scientist also made their studies about the so-called Cognitive learning. Like Edward Tolman and Wolfgang Kohler. According to Tolman all organisms are capable of thinking. He believes that organisms takes in the information and use it to adapt to its environment. While Kohler experiment on insight of learning. He suggested that cognitive processes play an important role in learning. Insights are formed suddenly and transferred immediately to other similar problems. There are two steps in the process of cognitive interpretation in emotions. The interpretation of stimuli from the environment The interpretation of stimuli from the body to autonomic arousal As the first method says it means that individuals are not affected by the events but by the interpretation of the individuals on these situations. While the second method means the interpretation of within the body stimuli resulting to autonomic arousal. Another thing, Psychologists categorizes the diverse fields of Psychology under different models, approaches and perspectives. And these are seven perspectives; these are the evolutionary perspective, psychodynamic perspective, behavioral perspective, cognitive perspective, humanistic perspective, biological perspective or neurobiological perspective and neuropsychological perspective. These perspectives help Psychologists to organize their scientific findings to connect them to theories as they seek for further research. References Gines, Adelaida C. General Psychology. Philippines: REX Bookstore, Inc.,2003

Black And White Women Of The Old South Essay -- essays research papers

Minrose Gwin‘s book, Black and White Women of the Old South, argues that history has problems with objectiveness. Her book brings to life interesting interpretations on the view of the women of the old south and chattel slavery in historical American fiction and autobiography. Gwin’s main arguments discussed how the white women of the south in no way wanted to display any kind of compassion for a fellow woman of African descent. Gwin described the "sisterhood" between black and white women as a "violent connection"(pg 4). Not only that, Gwin’s book discusses the idea that for most of the eighteenth and nineteenth century, a black woman usually got subjected to displacement of sexual and mental frustration of white women. Gwin discusses how these black women, because of the sexual and mental abuse, felt looked down on more by whites and therefore reduced to even a lower level than that of white women‘s status of being a woman. . A southern white female slave owner only saw black women as another slave, or worse. White women needed to do this in order to keep themselves from feeling that they were of higher status than every one else except for their husband. White women as, Gwin describes, always proved that they had complete control and black women needed to bow to them. Gwin’s book discusses that the white male slave owners brought this onto the black women on the plantation. They would rape black women, and then instead of the white women dealing with their husbands. They would go after the black women only since the wives had no power over the husbands, but they maintained total control of the slaves, the white women would attack the black women and make their lives very diffucult. The white women would make sure that the black women understood that the white women completely hated the black women for being raped and wanted only pain for the them. This is how the black women of that time got t he stereotypes of being very sexual beings and hated by there oppressors. You can see evidence of this when Gwin discussed the realities of such hatred in the book Absalom, Absalom by William Faulkner. The main character, Clytie, sexual assaults by her male master upsets her because she doesn’t desire to be involved with him, but her female master feels that she should be punished for it. So the white female slave owner... ...man keeps her from ever getting past the dark skin, and makes the white women feel more like the Africans were more of an animal then an actual person. The white women always feels that the slave must understand that the man may rank higher than her but even if her husband wants to mess around then fault goes to the slave not the husbands. And the slave will never be to her level, because the black slave will never be a lady. And in the book you can see how the white women lost there power in the house and that their system of life that they received didn’t prove to work out anymore for them so they had to attempt to adjust to a way life took would take them. I feel that Gwin argues that the main reason for the confrontations for the struggle of power became evident in that it had gotten to point that certain black women would not let their own female owners hit them. This is an example of how not only how the whites women challenged the system, but also how the slave women started to make changes in how they willed to be treated. Bibliographical citation Gwin, Minrose. Black And White Women Of The Old South. Knoxville: Tennessee Press, 1985.

Different Type of Budgeting Technique

Budgeting lies at the foundation of every financial plan. It doesn’t matter if you’re living paycheck to paycheck or earning six-figures a year, you need to know where your money is going if you want to have a handle on your finances. Unlike what you might believe, budgeting isn’t all about restricting what you spend money on and cutting out all the fun in your life. It’s really about understanding how much money you have, where it goes, and then planning how to best allocate those funds. Here’s everything you need to help you create a budget using different approach. a)Incremental Budgeting This is where the current budget and actual figures act as the starting point or base for the new budget. The base is adjusted for forecast changes to, for example, the product mix, sales volume, sales price, expenses and capital expenditure that are expected to occur over the next budget period. It is called incremental budgeting as the approach does not focus on the base, but focuses on the increment (the changes from the base). An example would include increasing last years operating expenses by the rate of inflation to calculate the new budgeted figure. The major disadvantage of this is that the major part of the expense (the base) does not change and in fact is overlooked and not questioned under this approach. For example the base figure may be distorted due to extraordinary events in the previous period which are not expected to reoccur. Thus if this is not taken into account, the budget could be misleading. Advantages of Incremental Budgeting Easy to implement If you are looking for a budget that is very simple to implement, incremental budgeting might be for you. You do not have to send your department managers to any special type of training in order to utilize this budgeting system. It is easy to learn and the process can be completed within a very short period of time. Gradual Change One of the benefits of incremental budgeting is that it allows gradual change for the business. If you value gradual change instead of trying to change everything quickly, this type of budget is ideal. Many times, if your business tries to change too fast, it can become unstable and lose sight of what it does best. There are some other benefit regarding the incremental budgeting: * Flexibility–This type of budgeting is very flexible. You can easily do it from one month to the next. This allows you to see change very quickly when you implement a new policy or budget. * Avoid conflict–Companies with many different departments often run into conflict between departments because of their different budgets. With this method of budgeting, it is easier to keep everyone on the same page and avoid conflicts between departments. * The model operates under a stable and predictable system and any change will be gradual. * Managers can operate their departments on a consistent basis. * Conflicts should be easily avoidable if departments can be seen to be treated similarly. It is Appropriate where there is a large number of cost centres/budgets to calculate and forecasts do not change significantly from one year to the next * Co-ordination between forecasts is easier to achieve. * The impact of change can be seen quickly. Disadvantages of Incremental Budgeting * It assumes that activities and methods of working will continue in the same way. * It allows no proper ince ntive for managers to develop new innovative ideas. * Its normally on an upward trend, hence providing no incentive for managers to reduce costs. It encourages spending up to the budget limits so that future estimates are maintained next year. * The forecast may become out of date and no longer relate to the level of activity or type of work being carried out. * The priority for resource allocation may have changed ever since the prior estimates were originally set. * May perpetuate past inefficiencies. In other words incremental budgeting does not cause serious challenge to the status quo of managers concerned because different methods of achieving performance objectives are not put to test * There may be budgetary slack built into the estimates, which is never reviewed. In other words Managers might have overestimated their requirements in the past in order to obtain a forecast which is easier to work towards, and which will allow them to achieve favorable results. * Does not account for change–This method is based on the idea that expenses will run pretty much as they did before. However, in business, this is rarely the case. There are always variables. * No incentives–Such a simple method of budgeting really does not provide your employees with much reason to be creative. They have no incentive to innovate and come up with new ideas or policies. When a budget allows a little extra room for innovation, you might find that your employees come up with something great. * Use it or lose it–Many employees view this as a â€Å"use it or lose it† system. They know that next year's budget is going to be incrementally based on this year's. Therefore, if they do not spend everything that is allocated to them, they may not have enough money to work with next year. This creates an environment where waste is encouraged. (b)Zero Based Budgeting his method was briefly popular during the 1970s but didn’t quite make it as a widely held practice. Yet in today’s current business set-up, the method is being revived and regarded as the better approach. ZBB starts off with practically nothing on which to base one’s budget assumptions. This stands in contrast to the traditional method, in which managers and supervisors calculate their proje ctions by using the previous year’s budget as their baseline. ZBB as a budget preparation method lost its popularity due to the numerous documentation requirements imposed. Managers and supervisors have to justify every projected cost and its purposes, plus the presentation of one or more alternative courses of action, which should be similarly justified. The procedure doesn’t end there, as every proposed budget and its alternatives have to be measured in terms of productivity and efficiency performance, including the results of cost-to-benefits analyses. Moreover, the manager is also required to present the consequences, in case a majority of the top management members would vote against the proposed cost projection. It’s no wonder that ZBB lost its following in its early years, since the procession of numerous calculations, justifications, analyses and documentation are indeed too tedious for comfort. But that was in the '70s, when computerization was still in its budding stage and personal computers were unheard of. Under the current business set-up, in which research and data analyses are common, all those requirements can be produced in a jiffy, by simply using business intelligence capabilities. Inasmuch as the best budget estimations are those that are closest to the real thing, zero-based rojections may finally come of age by getting the support it needs from today’s data marts and data warehouses. (Charles, 1995) Pros and Cons of Zero-based-budgeting This budget preparation method is actually a spin-off of the budget plans introduced during the 1920s. Due to the excesses and corrupt practices of local public officials, the federal government developed a system of controlling the disbursements of public funds by way of a revised budget plan. The success of this method encouraged other industries to adopt the same system. It was modified through the years, along with certain developments in the methods of accounting for manufacturing costs. However, as businesses grew and flourished, the financial managers and accountants became overly burdened by the processes involved in developing ZBB plans. Too much time and effort were being wasted in collecting, summarizing and analyzing recorded data, only to be set aside for future implementations, which oftentimes did not materialize. Despite this drawback, ZBB was regarded as a sensible approach because of its high degree of efficiency in controlling costs and maximizing productivity. In fact, government sectors and non-profit organizations still make use of the ZBB approach, as it allows each organization to visualize the incoming year’s performance based on present trends and conditions. In summarizing all documentation to support the master budget, redundancies in initiatives and functions become more visible and are thus eliminated. Although no longer popular, some industrial companies still make use of a zero-based budgeting approach on a per-department or per-project basis. This is particularly true if the departments or projects require a greater degree of cost leveling, inasmuch as their outputs do not directly contribute to business profitability Financial managers today are hardly affected by the re-emergence of this budget approach, as their trainings are basically founded on methodologies that make use of research and data analysis. Not only that, the advent of PCs and business intelligence applications and tools makes the preparation of supporting documentation as easy as pie, so to speak. All they have to do is click or double-click on their mouses and the BI financial report writers will simply drill-down, drill-around, and drill-through databases and data warehouses or even from web-based browsers to produce reports that will provide up-to-date information. There is spreadsheet integration and its capability to automate calculations, as well as the intelligent trees, process diagrams, and balance scorecards that can establish hierarchies, workflow mapping and key performance indicators. The drawback that was once attributed to the zero-based budget planning method has become part of its history, but its usefulness fits perfectly with the methodologies of the 21st century. (Cantoria, 2011) (c)Rolling Budget Businesses are increasingly using rolling budgets. Also called continuous budgeting, rolling budgets always involve maintaining a plan for a specified time period in the future. To implement rolling budgets, many advocate leveraging new technological resources, which means software. It must be understood that the technology (e. g. , bolt-on software packages) is not the solution. It is a tool by which and an environment in which management can have the opportunity to develop solution sets. Published surveys of financial officers of the largest industrial companies in the United States, Australia, Holland, Japan, and the United Kingdom show a number of interesting similarities as well as differences in budgeting practices across countries. (1) First, the use of master budgets is very widespread in all of these countries. Another significant finding is that financial managers in many countries distinguish between cost behavior patterns–variable versus fixed costs–for a common reason: They want to prepare more meaningful budgets by building flexibility into the model. How do these facts impact the concept of rolling budgets? Rolling budgets always involve maintaining a plan for a specified time period in the future. This result is achieved by adding a new time period in the future as the current time period that ended is dropped. Large companies, such as Electrolux and General Electric, prepare strategic plans and then integrate annual operating budgets that are divided into four-quarter rolling budgets, and smaller high-tech public companies, such as Keithley Instruments in Solon, Ohio, follow a similar pattern of planning. The annual operating budgets are prepared based upon best estimates of what management expects to occur and wants to achieve during the coming year. Flexibility is built into the process by considering how costs and revenues will change if different levels of activity occur (e. g. flexible budgeting), and each quarter's changes are made to reflect changes in the economic and financial environment–things such as what the competition is doing, how the economy is spending for capital goods, and any planned changes in their product mix (adding or dropping a product line). In short, sound managers operate an entity with one eye always on the horizon, and a well-prepared business plan as reflected in a â€Å"flexible rolling budget† can be one of the financial managers' best tools to assist them in their role of planning and controlling the operations of this company. For publicly traded companies, an earnings forecast â€Å"miss† can have an immediate and devastating impact on share price. And for both public and private companies, effective allocation of resources mandates that the organization have the best possible understanding of what the short-term and long-term future brings. The speed of change in today's economy has generated a trend toward adopting continuous forecasting as part of the planning process. While this type of â€Å"rolling forecast† offers many benefits, organizations often have trouble separating their forecast from and coordinating their forecast with the operational budget. Instead of truly forecasting–which ideally should be a higher-level projection–organizations end up preparing mid-year or even quarterly â€Å"re-budgets,† with all of the associated effort. The result is a budget that takes too much time and effort–not a forecast that provides vision and direction. Advantages of Rolling budget No More Free Ride The result: an always-current financial forecast that reflects not only the company’s most recent monthly results but also any material changes to its business outlook or the economy. In addition, it provides fewer opportunities for account directors to ride the coattails of past performance. Although traditional one-year budgets are still the norm at most companies large and small, many accountants argue that rolling budgets can be a far more useful tool. Unlike static budgets, they encourage managers to react more quickly to changing economic developments or business conditions. They discourage what is too often a fruitless focus on the past (â€Å"Why didn’t we meet our numbers? †) in favor of a realistic focus on the future. And they produce forecasts that, over the near term, are never more than a few months old, even when companies are rolling them forward on a quarterly basis—the more common approach—rather than REL’s monthly basis. Implementing rolling budgets doesn’t necessarily require any fundamental change in the way a company has been doing its budgets—except, of course, it no longer does the job just once a year. However, companies that decide to step up to rolling budgets may want to take advantage of the decision to make a change and consider what else they can do to improve the process. After all, if a company can get everyone on board to make such a fundamental change, a further nudge to make the process more effective and efficient in other ways may be possible, too. (Morrow, 2010) The Problem Of Relevance In the view of many accountants, traditional budgets too often are useless because they are out of date soon after they are assembled. Assuming that much of the decision making that goes into them gets done in the fourth quarter of the prior year, by the end of the following year, traditional budgets reflect thinking and data more than 12 months old. Not surprisingly, such documents tend to get short shrift from front-line managers. In worst-case scenarios, they can even promote behaviors and business decisions that are counterproductive. Consider the real-world example of a Fortune 500 company that has been talking with REL about how it might improve its forecasting to produce better financial results. The company uses a traditional static annual budgeting process in which it sets monthly sales goals for each of its products. If the company misses its sales targets in the first month, product managers will typically push those projected sales into the final quarter of the year. By doing that, corporate management is acting as if the outlook for the full year remains unchanged even though sales were off to a slow start. But if the slow pace continues and product managers begin to realize that their lost sales can’t be made up in the last quarter, they start to budget them out over all of the remaining quarters of the year. Frequently, they wind up running massive discounting programs at the end of each quarter to hit their annual targets. Fortunately, the company can afford such budget maneuvering because it enjoys relatively high margins on its products, but such manipulation isn’t maximizing its return on investment. Acting Rationally The static budget encourages managers to create artificial demand for their products, not end-user demand. In other words, the company stuffs its distribution channel and simply delays future shipments. If the company had a more realistic budget, product managers would be able to act more rationally, eliminating the last-minute forced discounts. Payne, 2010) Not only are static annual budgets restrictive, it turns out that many managers don’t really like them. Most of the clients complain that their current planning process is extremely painful and time-consuming. General manager of the Stanford, Connecticut, office of Parson Group, a national consulting firm focused on finance, accounting and business systems. Assuming the client is operating on a calendar year, everyone runs around feverishly in October and November to do budgeting, and then at the end of the process, they’re happy to get it over with—knowing they don’t have to do it again until the next November. Manage The Information Implementing a rolling budget involves more than going through the annual budgeting process four times a year instead of one. Because the time between budgets has been compressed, management must access and process information more quickly than it was able to do in the past. To do that, line managers must become more involved in the process and the company must embrace technology that will allow it to quickly capture and disseminate the raw data needed for decision making and forecasting. Most organizations today rely on Microsoft Excel spreadsheets to do their budgeting. They work, but they can be laborious, requiring finance managers to piece together input from all the operations managers throughout the organization. The process was slow and exhausting, producing a static and reactive product that was built on data that was typically at least six months old. Today, that company uses a specially designed budget planning, forecasting and analysis software product to do the job. (For a list of such software, see the sidebar â€Å"Software for Budget Planning and Analysis. ) This kind of software makes it easier for managers throughout a company to access, enter and share data on a real-time basis, using the Internet as a communications medium. â€Å"Managers used to spend a lot of time allocating expenses among different segments of the business. Since the new software automates the process, managers can spend more time analyzing the data. (Swaller, 2010) The Big Pi cture For public companies, the benefits of more timely and accurate budgets may ultimately extend beyond operations. Under Wall Street’s close scrutiny, meeting earnings forecasts has become more important than ever. A misstep, even one that’s just a penny per share below expectations, can translate into a sharp stock sell-off and, in the long run, drive up a company’s cost of capital. Theoretically, between rolling budgets and predictive accounting, companies can minimize the controllable factors that cause inaccurate earnings projections, Therefore, they would have fewer actual-to-forecast variations, which in turn would help cut down on stock price volatility. † Although no budgeting technique can predict the future, these techniques allow companies to get much closer to the ideal. The only holdback is the willingness of a company’s managers to use these new technology tools that are now available. Unfortunately, most â€Å"static† annual budget processes fail to provide a clear vision of the enterprise's impending direction. Forecasting allows organizations to close the gap between the overall strategic plan and the detailed operational budget. An ideal planning cycle includes an ongoing forecasting component that flows directly from the overall strategic plan and integrates with the operating budget. The output from this higher-level planning system then directly impacts the outcome of the detail budget. This principle of a continuous/rolling forecast that drives a target-based detail budget is a key financial component of many organizations' highest-level strategic planning process. The â€Å"Strategic Plan† involves many nonfinancial processes (competitive analyses, initiative-focused plans, and the like) and becomes the driver for the rolling forecast. The forecast translates broad-based initiatives into key statistical and operational factors and results. The operating budget, in turn, provides plans and budget-to-actual control functions at the lower levels of the organization (e. g. cost center) Another useful feature of the forecasting system is to visually portray trends of such metrics. For example, a forecast for product revenue might include the historic revenue-per-salesperson ratio and allow a manager to forecast this future rate, in combination with the expected number of salespeople, in order to determine future revenue (see Figure 2 for a parameter-driven forec asting layout). Statistic- or parameter-driven results provide a useful basis for review of the forecast. (Montgomery, 2010) DISADVANTAGES OF ROLLING BUDGET. 1. It is very expensive because of the elaborate set up of the budget department. . The budget might be so reviewed on such a manner that there will be no significance between the budgeted and actual results. The managers may tune budget to actual and it will not serve as a good yardstick 3. It requires account forecast of changes in economics, political, social ecological and business conditions. In practice this changes may not be ascertainable because of lack of statics. Above is the major limitation of rolling budget. 4. It is very expensive and elusive fro small organization. 5. It is cumbersome for data collection except where computer is in use. (d)Activity Based Budgeting Activity based budgeting is an approach to the budgeting process that focuses on identifying the costs of activities that take place in every area of a business or organization, and determining how those activities relate to one another. The data regarding those activities and how they relate to one another is used to establish goals that allow the organization to move forward. By understanding the relationship between all the activities of the organization, it is often possible to create realistic budgets for each department that are more equitable and in the best interests of the company in the long run. The concept of activity based budgeting is different from the process known as cost-based budgeting. Often, the cost-based approach relies on assessing the actual expenditures connecting with a previous budgetary period, and simply adjusting those amounts based on the current rate of inflation, or to account for changes in the amount of revenue generated. By contrast, activity based budgeting is more concerned with what is being done within the organization, how those actions or activities work together, and then allocating funds to each activity based on how much it will cost to successfully complete those activities. Brimson, 1991) Proponents of activity based budgeting see this approach as more realistic, since it involves looking inward at activities and costs rather than basing the budget on outward influences. From this perspective, this strategy is understood to create financial forecasts that are more accurate, and thus prompt the organization to make the most efficient use o f its resources. As a bonus, the analysis of each activity and its contribution to the ongoing success of the organization means that any activities that do not appear to relate to other activities within the organization structure may in fact be unnecessary, and can be eliminated without having an adverse effect on the overall operation. Those who favor a cost-based approach over the use of activity based budgeting note that this approach does not necessarily allow for the possibility of events such as an increase in the cost of raw materials or the need to replace outmoded equipment. According to this line of thinking, the inward focus of the activity based method only accounts for part of the data needed to develop a workable budget. Only when this inward analysis is coupled with consideration of outside factors that could exert some degree of influence during the upcoming budgetary period can the organization hope to draft a budget that is truly practical and likely to meet the needs of the organization over the course of the upcoming period. ( Gietzman, 1992) Disadvantages of Activity-Based Budgeting Complexity The many advantages of activity-based budgeting notwithstanding, this technique remains a comprehensive and time-consuming exercise. The process requires identification of activities, estimation of activity output demands, and estimation of the costs of resources needed to provide the demanded activity output. The budgeting of physical inputs and costs as a function of a planned activity requires the use of an activity-cost hierarchy and making estimates on the consumption by such activities. Activity-based costing bases itself on defining or analyzing the relationship among costs and activities, which might not always be possible. Even otherwise, the contextual information that plays an important role in shaping the results may not always be available or considered. Success of activity-based budgeting depends on a thorough and in-depth understanding of the business processes and an accurate activity analysis. Not all managers remain competent to perform such tasks, and the resultant distortions make the activity an exercise in futility. Resources Among the major disadvantages of activity-based budgeting is its consumption of organizational resources. Spending too much resource on an analytical function such as activity-based budgeting becomes counterproductive. The complexity of the activity-based budgeting exercise means that it takes away considerable organizational resources in the form of managerial time and money. Such resources, if deployed in a core operational activity, would contribute to a much better bottom line. The broad scope of activity-based budgeting invariably necessitates an activity-based budgeting software, as well as training all managers to use the software and learning how to make correct activity analyses, adding to the resource demands. Duplication A major limitation of activity-based budgeting is that it is not a control budget and as such does not replace the department or line-item budget. Activity-based budgeting only provides supplemental information, and it acts as a panacea rather than a tool. It therefore does not eliminate or substitute any process but adds to the administrative functions of an organization. Short-Term Focus Finally, another major activity-based budgeting disadvantage includes its tendency to focus on the immediate and short term and ignore the long term. Activity-based budgeting uses historic data for forecast analysis, which may not always be practical. Focusing on activities that create immediate results might work well in the short term, but might cause long-term damage to an organization. While activity-based budgeting helps the organization if implemented with the correct data, preparing an activity-based budget with distorted data runs the risk of arbitrary budget cuts and creates a dysfunctional organization. (Morrow,1991) Behavior Aspect of Budgeting A main problem involves a variety of behavioral conflicts that are created when the budget is used as a control device. To be effective, the budget must be used by the managers it is designed to help. Thus, it must be acceptable to all levels of management. The behavioral literature on budgeting supports the view that the budget should reflect what is most likely to occur under efficient operating conditions. If a budget is to be used as an effective planning and monitoring device, it should encourage a high level of performance and efficiency, but at the same time, it should be fair and obtainable. If the budget is viewed by managers as unfair, (too optimistic) it may intimidate rather than motivate. One way to gain acceptance is referred to as participative (rather than imposed) budgeting. The idea is to include all levels of management in the budget preparation process. Of course this process must be coordinated by a budget director to ensure that a fair budget is obtained that will help achieve the goals of the total organization. Rahman,2011) Another way to reduce the behavioral bias against budgeting is to recognize the concepts of variation and interdependence when using the budget to evaluate performance. Recall from our discussion of the statistical control concept in that there is variation in all performance and most of this variation is caused by the system , (i. e. , common causes) not the people working in the system. The concept of interdependence refers to the fact that the various segments of a company are part of a system. Inevitably, these segments, or subsyst ems influence each other. Failure to adequately recognize the interdependencies within an organization tends to cause behavioral conflicts and motivate participants to optimize the performance of the various segments (subsystems) rather than to optimize the performance of the overall system. THE ‘BEYOND BUDGETING' MODEL – PRIVATE SECTOR In the private sector, managers are forced to consider current and future opportunities and threats, particularly where rolling monthly forecasts of financial performance operate together with a focus on other non-financial ‘value drivers'. In essence, the ‘beyond budgeting' model entails devolved managerial responsibility where power and responsibility go hand in hand. The view held by proponents of the beyond budgeting model is that the following benefits may accrue as a result of its successful application by management: (Johnson,1995) * It creates and fosters a performance climate based on competitive success. Goals are agreed via reference to external benchmarks as opposed to internally-negotiated fixed targets. Managerial focus shifts from beating other managers for a slice of resources to beating the competition. It motivates people by giving them challenges, responsibilities and clear values as guidelines. Rewards are team-based, in recognition of the fact that no single person can act alone to achieve goals. * It devolves performance responsibilities to operational management who are closer to the ‘action'. This uses the ‘know-how' of individuals and teams interfacing with the customer, which in turn enables a far more rapid adaptation to changing market needs. * It empowers operational managers to act by removing resource constraints. Key ratios are set, rather than detailed line-by-line budgets. For example, gearing and liquidity ratios may be used to show there is enough cash in the bank to meet liabilities. Local access to resources is thus based on agreed parameters rather than line-by-line budget authorisations. This is aimed at speeding up the response to environmental threats and enabling quick exploitation of new opportunities. * It establishes customer-orientated teams that are accountable for profitable customer outcomes. These teams agree resource and service-level requirements with service departments via the establishment of service level agreements. It creates transparent and open information systems throughout the organisation, which should provide fast, open and distributed information to facilitate control at all levels. The IT system is crucial in flexing the key performance indicators as part of the rolling forecast process. THE PUBLIC SECTOR The legal framework of public sector organisations would probably prevent such a system being introduced. As with al l alternatives, the success of a particular process depends on the needs of the individual organisation. The alternative of the beyond budgeting model places considerable emphasis on the need for organisational, managerial and cultural changes in order that it may be successfully applied by organisations. This will present considerable behavioural challenges and individual managers might become overwhelmed by the complexity of decision-making in such an unregulated decision-making environment. In the public sector, the budget process inevitably has considerable influence on organisational processes, and represents the financial expression of policies resulting from politically motivated goals and objectives. Yet the reality of life for many public sector managers is an increased pressure to perform in a resource-constrained environment, while also being subjected to growing competition. In essence, a public sector budget: * establishes the level of income and expenditure * authorises that expenditure, once agreed, out of the planned income * acts as a control on expenditure and income * communicates policies and plans * focuses attention on the future * motivates managers and staff. While these issues may be common with the private sector, a number of issues arise which are specific to the public sector. For example, UK local authorities are prevented by law from borrowing funds for revenue purposes or budgeting for a deficit. If the beyond budgeting model is to allow greater freedom for managers then it will take a considerable change of mindset in the public sector to achieve the flexible agenda envisaged, especially where such flexibility would involve considerable and increased delegation to managers. One wonders therefore, from a behavioural perspective, if such managers are capable of making this change, as it would entail the adoption of a radically different approach. Local authority financial regulations also tend to prevent the transfer of funds from one budget head to another (otherwise known as virement) without compliance with various rules and regulations. These rules (expressed in the financial regulations of public sector organisations) will be consistent with the policies of the organisation and are designed to prevent expenditure on items such as permanent staff where such costs would go beyond the budget year and represent a commitment of future resources. Budgets in the public sector tend to concentrate on planning for one financial year ahead. Attempts are being made by UK central government, through the comprehensive spending review, to place an emphasis on the longer-term. However, considerable difficulties exist within the individual organisations that make up the public sector when creating a budget system that reflects longer-term objectives and goes beyond the annual cycle. It also remains to be seen how the relatively new system of resource accounting in central government will fit into the budgeting framework. Traditional methods of budgeting in the public sector centre on the bid system and incremental budgeting. These approaches focus on changes at the margin and generally reflect acceptance of the budget base from the previous year. This is partly a reflection of the size and complexity of public sector organisations, but also the internal political power of large departments, which protect their positions through their relative strength. Bid systems also minimise conflict, as debate and power struggles are only concerned with the ‘incremental' items. More advanced approaches are represented within financial planning systems, and include such concepts as zero-based budgeting and planned programme budgeting systems with a timeframe greater than one year. Whether the public sector can adapt to the concept of greater flexibility – which lies at the heart of beyond budgeting – remains a matter of ongoing debate. Such an adaptation would require a mindset which not only moves away from control but also requires a reduction in the internal political power of large departments which has been at the heart of public sector budgeting for many years. The desire to generate improved performance – essentially considered the driver for the beyond budgeting model – is present in the public sector evidenced in initiatives such as key performance indicators and ‘best value' plans. But this is not matched by a desire for the flexibility inherent in the model. In terms of beyond budgeting, managers in such organisations are likely to remain constrained by the inability of their organisation to change. Finally, the behavioral conflicts associated with budgeting are reduced by using flexible budgets when evaluating performance Other factors affecting behaviour Dysfunctional behaviour may be caused by the following budgetary problems: †¢ Budget targets that are perceived by employees as too difficult to attain will result in resentment and a feeling of stress. †¢ Budget targets that are perceived by staff as too easy to achieve do not provide a challenge and may lead to a slipshod performance by staff. †¢ Managers may experience a loss of autonomy by being hemmed in by the budget and not having sufficient flexibility to use their own initiative. †¢ Managers may become narrow minded, focusing only on their own department, and create disadvantages for the organisation as a whole. The emphasis on financial goals to the detriment of non-financial goals may havea debilitating effect on the organisation. Budgetary slack or sometimes it is referring to budgetary bias, is a common process where implementer intentionally underestimates revenue or overestimates expenses in the tight budget. Managers may attempt to create budgetary slack in three ways. Managers may deliberately underestimate the production or sales budgets potential. For example, the sales budget for the month of July is RM 1 million. If the manager is able to achieve the target budget then the sales budget for the following month will be increases to RM 1. million. Manager creates budgetary slack by undervalue the budget so that the budget for August will be easier to achieve although they are able to hit the tight budget. Manager may also attempt to achieve slack by cost overestimation. They purposely used more than the budgeted expenditure so that the budget will be increases for the following months. After that they spend less than the budgets to shows that they have improve in their performance. For instance, the cost budget is set to be RM 1 million in January. Then the manager spends RM 1. 2 million in their expenditure so that the cost budget will be increase to RM1. million in February. Subsequently, they spend only RM 1. 1 million i n March which is RM 0. 1 million lesser than February to prove that they have better performance. Moreover, manager may use up all the budgets to pretend that there is no slack in the recent budget. Manager may waste his extra cost budget on non-essential expenses. Let say the cost budget is RM 2 million for March, the manager will try to finish his allowance although he only spend RM1. 8 million. This may cause by the fear of the manager that the future budget will be reduces unless the allowance is fully utilise. Rahman,2011) We see the behavior aspect of budgeting as having particular relevance for knowledge-based companies which are increasingly a feature of a developed economy. Other companies may see specific benefits in such a system, given the rapidly changing environment in which they also operate. These changes will not be introduced without conflict and difficulty due to the challenges faced in introducing change. Such challenges may be beyond the achievement of the publi c sector, due to the expression in the budget of politically-motivated policies and objectives eveloped within a complex legal and financial framework. What we can say, however, is that if we are to see the successful application of the beyond budgeting model in both private and public sectors, then this must be underpinned by a considerable organisational, cultural and managerial change. Otherwise it is doomed to failure. (John, 1995). References * Brimson, J&Fraser, R. (1991), The Key Feature of ABB, 42-43 * Cantoria. c. s, (2011)Walking Through an Example of Creating a Zero-Based Budget * Gietzman, MB,(1992) The Development and Design of An Activity Based Budgeting System, Initial Experience. Johnson, HT. (1988)Activity Based Infromation:A blue Print for World Class Management. 23-30 * Johnson, S. (2005), Beyond Budgeting, Retrieved from, http://www. acca. co. uk/students/acca/exams/p5/technical_articles/2950520 * Lynn, M. P, Madison, R. L,(2004) A closer look at rolling budgets: the challenges associated with an effective implementation of rolling budgets are management challenges, and software technology can only become part of the solution when managers are ready to use it to enhance their decision making * Montgomery,P. 2010) Effective rolling forecasts: Make sure your projections are high-level strategy and not just a Rehash of the operating budget. (Budgeting/Forecasting). * Morrow, M & Connolly,T. (1991)The Emergence of Activity Based Costing. 38-43 * Randy Myer(2001), Budget on a Roll, Retrieved from http://www. journalofaccountancy. com/Issues/2001/Dec/BudgetsOnARoll. htm. * Rahman, K. A. (2011) The Pattern of Behaviour in Response to Budgeting. * Sargent,Charles W. PH. D. (1995), Zero-Base Budgeting  and the library,   http://www. ncbi. nlm. nih. gov/pmc/articles/PMC225295/pdf/mlab00085-0055. pdf