Argumentative Research Paper on Censorship Example | Topics and Well Written Essays - 1750 words

Argumentative on Censorship - Research Paper Example nts for and those against censorship citing various examples of countries where censorship has been applied and the resulting consequences of those censures. Censorship will be defined and its various forms identified and defined. Positive attributes will be examined on the backdrop of human welfare and society as well as the negative attributes. Upon evaluation, a conclusion will be reached as to the significance and overall effect of censorship. Censorship is the omission or suppression of material/ information deemed harmful, objectionable and inappropriate from the general public. The restricting party can be a government, a government institution or media outlet. These organizations judge whether material released or to be released is offensive directly or indirectly to any section of the public such as children, women, a specific ethnic community and workers. However, reasons for censorship can vary dependent on the censoring body and the target population. Censorship can be of several forms. They include moral censorship, military censorship, political censorship and political censorship. OReilly and Parker (2003) note that, â€Å"In moral censorship, material of obscene nature and questionable morally is removed, while in military censorship tactical and military intelligence and secrets are kept from the public to prevent the information from being available to the enemy and used against or to the detriment of the n ation† (p.2). Political censorship involves the withholding of information by governments and political leaders from their subjects/ citizens as a means primarily of exerting control and dominion over the population. In religious censorship, material deemed objectionable by a sect or its leaders is removed. Information may be from another sect or religion. Corporate censorship conducted and executed mostly by media executives who remove or prevent the publishing/ distribution of information that portrays their businesses or business partners in

The management accounting Essay Example | Topics and Well Written Essays - 2250 words

The management accounting - Essay Example This shift in orientation has brought with it the requirement to induct new practices and upgrade exiting practices. In this endeavour, a change in the orientation of management accounting is required. Rather than just supporting internal processes and providing information for decision making by top management, management accounting has taken a more strategic outlook (Baines and Langfield-Smith, 2003). Management accountant, from just being focused on operational issues have added new responsibilities in their job description. These responsibilities are more strategic and have to do with knowledge regarding customers, financials, human resources, and processes. Thus, management accountants have become strategic accountants in this new and evolved business environment (Dixon, 1998). In reaction to a more pronounced competition, companies have started doing competitor appraisals, changing from its previous practice of internal assessment. A framework for strategic management accountin g, based on contingency theory has been adopted by companies. This framework allows companies to better adapt their internal business processes to fit the underlying variables in the external business environment (Langfield-Smith, 2008). The internal business processes should correspond with factors like the firm’s size, business strategy, and market orientation etch. In order to design business processes in this way, the urge is to use management accounting techniques which have strategic applications, and use the insight of management accountants in strategic decision making. The second point requires giving management accountants a more active role in the strategic management processes (Cinquini and Andrea, 2007). These changes, although very dramatic, are essential to maintain a sustainable business. Businesses from being mechanical have become more organic, making them sensitive to the slightest of change. But in order to maintain a competitive business operation changes in the way things are done is required. The development of commercial management expertise, including marketing, general management and financial management, has become essential (Atkinson, Banker, Kaplan, and Young, 2011). This has given rise to the concept of looking at the business holistically. This concept of looking at the business from a 360-degree viewpoint has given precedence to the build-up of cross-functional teams, team-based structure and horizontal integrations. This new approach has blurred the line between boundaries and has lead to a culture build around information sharing and collective decision making. Firms who believe in this have merged their activities across their supply chain to become more customer and competitor focused (Bisbe, Batista-Foguet, and Chenhall, 2007). As mentioned earlier, management accounting has taken a more strategic outlook, with a focus on strategy, long term future oriented time frame, and an external focus, whereas previously, this focus was more towards internal processes and a short-term time frame. Thus this change is more of a strategic nature rather than of any other reason (Potter, 2005). Consequences of the changes: As highlighted earlier, businesses in order to face the hostile business environment effectively and efficiently have become more nimble and strategic in orientation. Traditional functional departments have been dissolved to form cross functional teams. Functional areas are working keeping in