Investigating Glue Essay Example for Free

Investigating Glue Essay Title To recycle the bad protein food by reproducing glue Aim Have you even thrown some food because it becomes bad? Do you think it really waste money? Do you want to make them become useful again? If you do, our experiment will show you how to do and everything about it. Apparatus: Heater, measuring cylinder à ¯Ã‚ ¿Ã‚ ½2(250ml50ml), pH paper,beakerà ¯Ã‚ ¿Ã‚ ½2(300ml500ml),glass rod, spoon Chemical: skim milk, vinegar Abstract The sticking properties of different proteins in daily food are being investigated in our experiment. Casein in dairy products and textured soy protein (TSP) in soybean products are abstracted out by precipitation in acid. The samples are then neutralized by carbonate and undergo a series of stress tests to compare the strength of our reproduced protein glues with commercial products. The basic principle of the sticking properties of protein glues is the ionic attractions and the Van der Walls attractive force generated by the protein molecules. Protein molecules are highly folded, resulting in a great contact surface area and exposure of the hydrophobic bonds. When two surfaces of substances like wood or paper are held together by protein, linkages are formed in between the molecules, and the two surfaces are stick together and are difficult to separate. We expect the result the casein in milk and textured soy protein in soybean milk have comparable sticking strength as starch contained in commercial glue. The significant advantage of the production of our protein glues is that proteins in expired food can be recycled and reused to make the useful glue. The glue produced is also not toxic or harmful to the environment. Introduction 1)The history of glue The earliest evidence of use of glue can still be observed in the cave paintings made by Neanderthal ancestors in Lascaux, France. These early artists wanted their work to last and mixed glue with the paint they used to help the colors resist the moisture of the cave walls. Egyptian artifacts unearthed in their tombs show many uses of glues; perhaps the most striking are the veneers and inlays in wood furniture, which was made using glue as early as 3,000 B.C. The Egyptians also used glue to produce papyrus. Greek and Roman artists used glues extensively; mosaic floors and tiled walls and baths are still intact after thousands of years. Around 1750, the first glue or adhesive patent was issued in Britain. The glue was made from fish. Patents were then rapidly issued for adhesives using natural rubber, animal bones, fish, starch, milk protein or casein. As we can see from ancient and medieval records, fish glue was both a common and important adhesive for many special applications; adapted by artists, it was used from the time of ancient Egypt to twentieth-century France, in painting media, coatings and grounds, in the gilding of illuminated manuscripts, and in pastel fixatives. 2)Theory of milk glue Casein is the principal protein found in cow milk (about 3%) from which it has been extracted commercially for most of the 20th century. It is responsible for the white, opaque appearance of milk in which it is combined with calcium and phosphorus as clusters of casein molecules, called micelles. The major uses of casein until the 1960s were in technical, non-food applications such as adhesives for wood, in paper coating, leather finishing and in synthetic fibers, as well as plastics for buttons, buckles etc. The first step in making acid-precipitated casein is acidification. Mineral acids or organic acids can add to the skim milk; or the milk is allowed to sour, in which case lactic acid, produced by fermentation of lactose, is the effective precipitant. The precipitated curd is then drained, washed, press to remove water, milled, drill, and ground. Solutions of casein in alkalis (with enough of the protein to give a suitable viscosity) can be used as glue. Such glue compares favorably in strength with animal glue on drying the protein forms numerous hydrogen bonds with the cellulose in paper and with itself, so it can stick woods together, but it is not water-resistant. Resistance to water can be imparted to casein glue, however, by modifying the simple formula of casein in alkali; these improved casein glues are widely useful in industry. Prepared casein glues are sold in the form of dry mixtures, which need only the addition of water before use. They are commonly composed of casein, lime, and a number of alkaline salts. Various chemicals have been used to improve the resistance to water, and many colloidal materials with adhesive properties can be mixed with casein to modify the properties of the resulting glues. It has thus been possible to adapt casein glues to a variety of specialized applications. These glues are used in the woodworking industry, in gluing paper, and in many other fields. Procedure à ¯Ã‚ ¿Ã‚ ½Preparation of milk glue 1) 250cm3 of milk and 50cm3 of vinegar (about 5% ethanoic acid) were added into a beaker. 2) The mixture was heated slowly and stirred continuously until curds were observed. (Caution: Heater is very hot, temperature of mixture should not be more than 60à ¯Ã‚ ¿Ã‚ ½C) 3) Curds were allowed to settle to the bottom for about 10 minutes. 4) The heated mixture was filtered. 5) The curds were squeezed to remove liquid. 6) The curds were washed with little volume of water and squeezed again. 7) The curds were stirred with solid sodium hydrogencarbonate (NaHCO3) gradually and monitored pH by pH paper until pH became slightly alkali. à ¯Ã‚ ¿Ã‚ ½Testing of adhere strength of glue 1) The glues were used to stick two plywood together, a the plywood at downside , with contact surface of 20 cm2 2) Two samples were made for each glue and one sample of starch glue was made as control. 3) The stack plywood was pressed by 0.8kg mass and allowed to dry at dry place for 2 days . 4) The plywood was set above the ground. 5) 0.5 kg Test mass was added gently each time until the masses drop. 6) The maximum mass of the glues that can afforded were recorded. 7) The plywood was cut into 4, which contact surface was decreased 4 times, and the above tests were repeated. Reference 1)http://classes.ansci.illinois.edu/ansc438/milkcompsynth/milkcomp_protein.html 2)http://science-in-farming.library4farming.org/Crops-Grains-Protein/PROTEINS-ARE-BASIC/Milk-Proteins.html

United States Governments False Portrayal of Marijuana :: Government Marijuana weed Drugs Essays

United States Government's False Portrayal of Marijuana Abstract I believe that the government’s handling of marijuana has been unethical because they used propaganda and lies to misinform the American population about marijuana. In my casebook, I address how the government made propaganda films and other media to misinform the American population. Some powerful evidence that I used is from the book, On the Trail of Marijuana, in this book the authors illustrate their eight stages of marijuana intoxication: Stage One: Characteristic euphoria, or feelings of unnatural well-being and lightheadedness. Stage Two: Intellectual excitation, dissociation of ideas, and exaggeration of emotion. Stage Three: Illusion in regard to time and space. Stage Four: Intense auditory sensibility, where every musical sound is distorted. Stage Five: Fixation of ideas, which are derived by the suggestibility of near-by stimuli. Stage Six: Overbalancing emotional disturbances. Stage Seven: Culmination of the sixth stage, where the overexcited and distraught subject may commit violent irresponsible acts due to irresistible impulses of suggestive origin. Stage Eight: Hallucination, varied and often terrifying. The opposing argument is supported not by opinion, but by scientific proof. There have been many studies done on the effects of marijuana, but I chose On Being Stoned because the author realized that the effects are only â€Å"potential†. Marijuana is illegal in the United States and in the past, there have been many changes in legislation regarding marijuana possession, production, and use. The knowledge of marijuana usage has been warped and twisted by the American government beginning in the early 1900s. According to the Webster’s Dictionary definitions, ethics are principles of right conduct or a system of moral values, morals are the lesson or principle contained in or taught by a fable, a story, or an event, and government is the act or process of governing, especially the control and administration of public policy in a political unit. It bothers me that neither ethics nor morals were included in the definition of government.

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

Ado Ekiti University,Ado. Project on†¦. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls 4. Budgetary control systems 5. Benefits of Budgeting and budgetary controls 6. Behavioural aspect of budgeting 7. Aims and objectives of the study 8. Reason for choosing the topic 9. Introducing Guinness Nigeria plc Chapter Two 1. Introduction 2. Population of the study and sample size 3. Methods of data collection 4. Techniques of data analysis 5. Methods adopted in gathering information Chapter Three 1. Data presentation and analysis 2. Method of data presentation 3. Research hypothesis 4. Distribution of samples 5. Sex distribution 6. Test of hypothesis Chapter Four 1. Summary 2. Findings 3. Conclusion 4. Recommendation Bibliography Appendix A-Questionnaire Appendix B-Spreadsheet CHAPTER ONE 1. 1 INTRODUCTION Accounting as a body of knowledge does not have a single definition. Various authors have come up with different definitions which reflect the period in the evolutionary stages of accounting thoughts during which the definitions was made. According to Bill R. J. Accounting is concerned with the qualification of economic events in monetary terms in order to collect, record, evaluate and communicate past events and to aid in decision making. The American Association of Accounting in 1996 defined accounting as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information. (Johnson 1987) In a similar vein, Management accounting has been subject of different definitions. One of such is given by T. Lucey who defines it as the application of professional knowledge and skills in the preparation and presentation of accounting information in order to assist management in the formulation of policies and in planning and control. Management accounting is concerned with the provision of information to people saddled with the responsibility of managing the affairs of an organisation in order to assist them to make better and informed decisions and control which eventually culminates in improved efficiency and effectiveness of the overall business affairs. That has always been the focus of Management Accounting. In recent times, Management Accounting is wearing a changed nature. This is seen in the recent developments witnessed in different organisations due to the fact that organisations are making customer satisfaction an overriding priority. Others are adopting new management approaches, changing their manufacturing system into a modern system. To this end, in the last 40 years, the world of manufacturing environments have experienced dramatic changes which was as a result automation at every stage in the manufacturing processes which has changed the typical pattern of cost structures and the ways in which efficiency is achieved. It is worthy of note too that increasingly; products are highly customised and tailored to individual customer’s requirements. Many manufacturing concerns have moved from the era of mass production into the era of flexible production to customer’s specification. The Ernst & Young and Institute of Management Accountant Survey (2003) identifies various management accounting techniques, both traditional and modern which have been contributing immensely to the efficient running of organisations whether large, medium or small organisations. Those tools include Budgeting and Budgetary Controls, Break even analysis, Target costing, Benchmarking, value based management, Value chain analysis and so forth. This research will focus on Budgeting and Budgetary Control due to wide application in businesses regardless of its size. The increasing complexity of business operations and the ever changing conditions of business environment such as the economic, social, technological political development as well as Government policies, make it increasingly difficult for a company to consistently earn profit that would constitute a fair return on the capital invested. There is thus the need to employ modern management tools to improve manager’s efficiency in order to guarantee a steady return on capital invested. . 2 DECISION MAKING AND MANAGEMENT ACCOUNTING INFORMATION. Decision-making is purposeful selection from among a set of alternatives in the light of a given objective. (Oyedijo 1996) Decision-making is not a separate function of management; in fact decision making is intertwined with the other functions such as planning, co-ordinating and controlling. Chiefly among all these functi ons is planning which is described as the foremost and most basic of all management functions and the skill with which it is performed determines to a large extent the success of all operations of an organisation. In planning, managers outline the steps to be taken in moving the organisation towards its objectives. The decision making aspect of management function however ensure that best alternative is selected to achieve the objectives. Budgeting plays a vital role in planning and that has a direct bearing with the strategies to be adopted in an organisation. 1. 3 THE CONCEPT OF BUDGETING AND BUDGETARY CONTROLS A budget is a plan of action, normally expressed in financial terms. It provides a benchmark against which actual performance can be measured and therefore aids control of the organisation. In the CIMA terminology, Budget is defined as â€Å" a plan quantified in monetary terms, prepare and approved prior to a defined period of time, usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be employed to attain a given objective†. Some common types of budget in wide use in various organisation include, Fixed Budget, Flexible Budget, Rolling /Continuous Budget and Zero Based Budget. 1. 4 THE BUDGETARY CONTROL SYSTEMS The budgetary control system usually consists of two distinct elements, which are planning and control. Planning involves the setting of various budgets for the appropriate future periods using a suitable budgeting approach. Usually management at various levels in the organisation is involved in this budgetary planning stage for their individual area of responsibilities. The control stage on the other hand involves the comparison of the plan in the form of budgets with the actual results achieved for the appropriate period. Any significant divergent or variation between the budgeted and the actual results should be reported to the appropriate management so as to initiate necessary actions. 1. BENEFITS OF BUDGETING AND BUDGETARY CONTROLS Among other benefits, budgeting if effective in an organisation will help to achieve the following: 1. It compels planning: Management of organisation is/are forced to look ahead into the future. Budgeting also gives the organisation a sense of purpose and direction. 2. It encourages co-ordination of activities: It co-ordinates the various separate aspe cts of the business by providing a master plan for the business as a whole. Though it is impossible to anticipate all decisions, the budget can provide a framework of reference within which later operating decisions can be taken. . Authorising and delegating: Adoption of budgets by management explicitly authorises the decisions made within it. This invariably serves two functions: a) The responsibility to make decisions is delegated to individual managers within the organisation. b) The need continuously to ask for top management ratification of decisions will be reduced to the nearest minimum. 4. Budgeting assists in evaluating performance: One of the functions of accounting information is that it provides basis for the measurement of managerial performance. By setting targets for each manager to achieve, the budget provides a benchmark against which his actual performance can be measured objectively. Before using budget for this purpose however, it must be accepted as reasonable by the individual budget holder whose area of responsibility it covers and whose performance is to be evaluated. 5. Discerning trends: Early detection of budgeting also enables unexpected trends because it gives specific expectation with which actual performance is continuously compered. 6. Communicating and motivating: Budgeting when applied in an organisation should lead to a good communication structure. Managers involved in the setting of budgets for their own areas of responsibility need to have agreed strategies and policies communicated to them. Similarly budgets that have been agreed by managers should provide some motivation towards their achievement. 7. Control: One important benefit of budgeting in an organisation is that it helps to control the business affairs. When the goal have been set for an organisation, the management uses the budgetary system to control the running of the business to evaluate the extent to which those goals are achieved. By a continuous comparison of actual performance with planned results deviations or variances are quickly identified and appropriate action initiated. 1. 6 BEHAVIOURAL ASPECT OF BUDGETING Much have been said and written about the benefits to be derived from a budgetary control system. However, despite the sophistication of most management accounting control techniques they have met with little success. Numerous researches have been conducted to unravel what is responsible for the low success rate and what can be done to remedy the situation. The reasons for the low level of success in practice have been attributed to lack of co-operative attitude of the operating managers to the control techniques. This usually manifest at both planning stage and implementation stage. 1. 7 AIM AND OBJECTIVE OF THE REPORT The aim of this research work is to critically assess the effectiveness of Budgeting as one of the numerous management accounting techniques being utilised in Guinness Nigeria Plc in relation to the achievement of overall organisational objectives. The research will be focussing on the extent to which Budgeting cut across the organisation as a whole and it will examine the behavioural aspect of budgeting among budget holders in the organisation. Is budgeting having direct impact on the financial and economic decisions being made by budget holders? Is budgeting in GN Plc effective in communicating the overall business goals to the managers as well as the employees of the organisation? Is budgeting as a traditional technique being utilised in GN Plc effective in giving Authorisations to budget holder in terms of spending decisions? Is it effective in motivating Managers to make decisions that will have a beneficial effect on the organisation as whole? Is budgeting effective in ensuring adequate control of the business affairs? 1. 8 REASON FOR CHOOSING THE TOPIC The topic: An analysis of the effectiveness of a management accounting technique in an organisational setting; was chosen out a burning desire to learn more about an aspect of accounting that has always been seen as core to the accountancy profession. Though there has been development in the area of budgeting and budgetary control technique, which is the focus of this report. Budgeting has generally been seen as a traditional management accounting technique. Interestingly, despite this description and some beyond budgeting models being developed lately by some scholars, budgeting is still in the widest use in all organisations even in the government corporations. Hence its effectiveness in an organisational setting has remained important to the researcher. 9. INTRODUCING GUINNESS NIGERIA PLC Guinness Nigeria Plc is a blue-chip multinational company that occupies an enviable leading position in the Brewery sector here in Nigeria. The Company is a subsidiary of Diageo a global Company, trading in over 180 markets around the world. Diageo is listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). Due to its relationship with Diageo, Guinness Nigeria maintains a centralised reporting structure and that has facilitated easy rendition of monthly Accounting reports to the parent company in the UK. Guinness Nigeria is one of the renowned names in beer market in Nigeria and is a member of Food, Beverage and Tobacco Industries. The company came into Nigeria as early as the 19th century; trade had grown sufficiently by 1950s to support a trading company to handle sales and Distribution. The company’s main business is production and distribution of alcoholic and non-alcoholic beverages, which are Foreign Extra Stout, Harp Lager, Malta Guinness, Satzenbrau, Gordon Spark and the newly introduced Guinness Extra Smooth. In 1962, Ikeja Lagos was chosen as the site of the first Guinness Brewery outside Ireland and the Great Britain. His Excellency, Late Hon. Dr. Nnamdi Azikiwe, commissioned the Lagos Brewery the following year the then Gov. General and later President of Nigeria. Steady growth and market for Guinness products over the next 30 years prompted the building of three more breweries in Nigeria, which are in Ogba in Lagos, Oregbemi Estate in Benin and Osisama in Aba. The Accounting system in Guinness Nigeria has been the type that facilitates easy adoption and application of Budgeting throughout the organisation. The company uses the software called the Sun System and the Vision to assist in the business operation as a world class manufacturing company. CHAPTER TWO 2. 1 INFORMATION GATHERING This section is designed to show the process that has been used to gather information in this research. It will answer the fundamental question of how the study will be analysed in the scope of the research work. 2. 2 POPULATION OF THE STUDY AND SAMPLE SIZE Population is the universe of some groups of people or object in which researcher is interested (Asika 1991). This research work concentrate on Guinness Nigeria Plc as a case study in order to assess the effectiveness of budgeting in the organisation. Therefore the population of the study is Guinness Nigeria. Meanwhile, the sample size to be used basically will be some head of functions that are also budget holders; some top management persons as well as middle and lower level managers who are involved with the application of budgeting in the organisation. These are considered to be representative of the population. 2. 3 METHOD OF DATA COLLECTION For the purpose of the research and analysis project, two data collection methods employed. These are primary research and secondary research. Primary Research Primary data were obtained through structured personal Interview of some key employees in Guinness Nigeria Plc, Head of Functions who are also budget holders. Questionnaire was also used to elicit information from both decision enablers and the decision-makers within the Organisation. The data so gathered via this means was invaluable and it forms the basis of data analysis and presentation. Secondary Research Two different methods was used in this regard namely, Library research and Electronic research. Library Research: This has been carried out using some facilities like the public Library, ACCA study text as well as the Student Accountant magazine. This book review assisted in giving background knowledge as per the main focus of the research, which is budgeting. Other relevant data were obtained through the company’s internal materials such as the G-News, Management reports and the current annual report. Electronic Research: Business related world wide web sites were visited to have a clue as to what effectiveness of budgeting in an organisation entails. Search engines such as Google was greatly used. I also visited sites like www. nswers. com and www. ft. com. Those sites as usual provides more than necessary information which took considerable time to sort so as to be able to identify the relevant ones. 2. 4 TECHNIQUES OF DATA ANLYSIS The aim of this research is to assess the effectiveness of budgeting in GN Plc as an organisation. For these reason data gathered with the aid of the questionnaire will be analysed using simple percentage given as A% =a/nX100 Where a = Number of response to one option of items in the questionnaire. n = Total number of response to an item A%= The percentage of responses to the option to the total responses to the item. The Chi-square statistical method will also be adopted in the analysis of the research questions 5. METHOD ADOPTED IN GATHERING INFORMAITION Basically, personal Interview was used to elicit information from a number of Budget holders within the organisation. Decision-makers and enablers were also interviewed to assess the extent at which the decision of the responsible individuals within the organisation relates to the budget of every function within the organisation. Questionnaire was also utilised so as to be able to adequately analyse the information so gathered via the personal one on one interview. Questionnaire containing 15 structured questions was circulated via the mail to the respondents who are apparently top management personnel in the organisation and the questionnaire was received a week latter. CHAPTER THREE 1. DATA PRESSENTATION AND ANLYSIS. What was identified and observed in the study are here presented in clear terms using descriptive and explanatory tables and figures. Simple percentages and graphics will be used to analyse some questions, especially those requesting for personal or demographic data or information. The chi-square statistical method will be applied in analysing the research questions which will be restated in the form of hypothetical statements in order to find out whether or not the study has actually achieved its objectives mentioned in chapter one and to what extent are those objectives achieved. 3. 2 METHOD OF DATA PRESANTATION The questionnaire collected were properly edited and coded. Tables charts and percentages are used to analyse the background information of respondents as provided in the first section of the questionnaire. Primarily the hypotheses formulated were tested using the chi-square method of data analysis. The Chi-square method is a non-parametric statistical technique, which do not make rigid assumptions about the distribution of the population parameters and adopt procedures that are not generally concerned with the population parameters, hence they are also called the distribution free statistic. The decision rule states the condition under which the null hypothesis H0 or the alternative hypothesis H1 should be accepted or rejected. Where the calculated values exceed the table value (at a given significance level) null hypothesis is rejected, otherwise the alternative hypothesis is accepted. Mathematically Chi- Square is given as: ?(0? E)2 E Where X2=Chi-Square value calculated ? = Summation O=Observation E= Expected frequency at 5% SL or 95% CL Chi-square is also applicable where there are two sets of variable expressed in frequencies. It is however limited by its inability to give estimates of mean; hence it can not provide confidence interval. 3. 3 RESERCH HYPOTHESIS Based on the aforementioned aims of the study and research questions mentioned above the following research hypothesis are formulated. Hypothesis I: HO: That budgeting and budgetary controls are not effective in ensuring the achievement of organisation objectives. Q 6& Q 8 HI: That budgeting and budgetary controls are very effective in ensuring that organisation objectives are achieved. Hypothesis II HO: That budgeting is not effective in ensuring adequate control of business affairs Q 10 HI: That budgeting is very effective in ensuring adequate control of business affairs. Hypothesis III HO: That budgeting fails to give authorisation to budget holders when making decisions relating already agreed budget. HI: That budgeting gives authorisation to budget holders to make decision provided that has been agreed in the budget. 3. 4 DISTRIBUTION OF SAMPLES The population of the study has been respondent from Guinness Nigeria Plc who occupies top management positions, middle management and lowers management. However, the sample size is 40, which implies that 40 questionnaires were administered, out of which 30 were returned. Table 3. 4. 1 |No of Questionnaire | | |% Response | |Designation |Administered |Response |Refusal | | |Top Management |10 |8 |2 |27 | |Middle Management |17 |12 |5 |40 | |Lower Management |13 |10 |3 |33 | |Total |40 |30 |10 |100 | SOURCE: FIELD SURVEY 2005. RESPONDENT PROFILES Chart 3. 4. 1 INTERPRETATION The above table shows that out of the 30 questionnaire returned, which is 75% of the total questionnaire administered. Top management responses represents 27% of the total response, 40% responses was from the middle management and the remaining 33% of the respondents were lower level managers that involved in the implementation of budgets and budgetary controls. 3. 5 SEX DISTRIBUTION OF RESPONDENTS Table 3. 5. 1 |VARIABLES |RESPONDENTS |PERCENATGES | |Male |21 |70 | |Female |9 |30 | |Total |30 |100 | SOURCE: FIELD SURVEY 2005 INTERPRETATION: From the table above, the female respondents represent 30% of the responses received that shows that the male respondents are more than the female counterpart by a margin of 40%. This shows that there are more males who occupy management positions in Guinness Nigeria Plc when compared with females. 3. 6 TEST OF HYPOTESIS: This section of data analysis and presentation is arrived at testing the hypothesis formulated for the study. These are three hypothesis formulated. HO: denotes the Null hypothesis while HI: denotes the Alternative hypothesis, which is accepted once the Null hypothesis is rejected. Therefore for the purpose of this research work and for the testing of the validity of hypothesis the significant level used 5% or 0. 05. The degree of freedom ‘at’ varies I relation to analysis. The degree of freedom is the product of number of rows less one and number of column less one, and is denoted as: df = ( r-1 )(c-1) Where, r & c are number of row and column respectively HYPOTHESIS 1 HO: That budgeting and budgetary controls are not effective in ensuring that organisation objectives are achieved. HI: That budgeting and budgetary controls are effective in ensuring that organisation objectives are achieved. This hypothesis is to determine whether budgeting and budgetary controls assist in achieving organisation objectives. Question 6 & 8 was used from the questionnaire to test the hypothesis. Summary of observation is tabulated hereunder. DISTRIBUTION OF RESPONSES TO HYPOTHETICAL QUESTION 1. Table 3. 6. 1 VARIABLES | YES | NO |TOTAL | |Top management | 14 | 2 | 16 | |Middle management | 22 | 2 | 24 | |Lower management | 10 | 10 | 20 | | | 46 | 7 | 60 | SOURCE: FIELD SURVEY 2005. YES RESPONSES NO RESPONSES E1= 46 *16 E1= 14 * 16 60. = 12. 27 60 = 3. 3 E2= 46 * 24 E2= 1 4 * 24 60 = 18. 40 60 = 5. 60 E3= 46 * 20 E3= 14 * 20 60 = 15. 33 60 = 4. 67 CALCULATION OF CHI- SQUARE Table 3. 6. 2 |O |E |O – E |( O – E )2 |X2 | |14 |12. 27 |1. 73 |2. 993 |0. 244 | |20 |16. 87 |3. 13 |9. 797 |0. 81 | |10 |15. 33 |-5. 37 |28. 409 |1. 853 | |2 |3. 73 |-1. 73 |2. 993 |0. 802 | |2 |5. 13 |-3. 13 |9. 797 |1. 910 | |10 |4. 67 |5. 33 |28. 409 |6. 083 | | | | | |11. 473 | SOURCE: FIELD SURVEY 2005. From the above table the chi-square calculated is 11. 473. The degree of freedom is calculated as (r-1)(c-1) i. e. (3-1) (2-1)=2. At 5% significance level, the chi-square calculated is greater than the tabulated value, which is 5. 991 from the chi-square table (X2c>X2t) that is 11. 473>5. 991. Therefore H0: (null hypothesis) is rejected while the alternative hypothesis (H1) is accepted. In order words, the study has shown that budgeting and budgetary controls plays a vital role in the achievement of the overall objectives of the organisation. HYPOTHESIS II H0: That budgeting and budgetary controls are not effective in ensuring adequate control of business affairs. H1: That budgeting and budgetary control system plays a vital role in ensuring adequate control of business affairs. RESPONSE DISTRIBUTION OF HYPOTHETICAL QUESTION 2 Table 3. 6. 3 RESPONDENTS | RESPONSES | | | | |YES |NO |TOTAL | |Top Management |7 |1 |8 | |Middle management |11 |1 |12 | |Lower management |5 |5 |10 | |TOTAL |23 |7 |30 | CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1= 23 X 8 = 6. 137 X 8 = 1. 87 3030 E2=23 X 12 = 9. 07 X 12 = 2. 80 3030 E3=23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI SQUARE Table 3. 6. 4 |O |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |7 |6. 13 |0. 87 |0. 757 |0. 123 | |11 |9. 20 |1. 80 |3. 24 |0. 352 | |5 |7. 67 |-2. 67 |7. 13 |0. 929 | |1 |1. 87 |-0. 87 |0. 757 |0. 05 | |1 |2. 80 |-1. 80 |3. 24 |1. 157 | |5 |2. 33 |2. 67 |7. 13 |3. 060 | | | | | |6. 027 | From the above table X2 calculated is 6. 027 Degree of freedom given as (r-1)(c-1) = (3 – 1)(2-1) = 2 DECISION RULE Question 10 was used for the above analysis. At 5% level of significant, Chi square calculated is greater than the table value of chi square (X2c > X2 t) That is 6. 027 > 5. 991. Therefore the HO: is rejected while the alternative hypothesis H1 is accepted. In other words the study confirms that budgeting and budgetary control is effective in ensuring adequate control of business affairs. HYPOTHESIS III HO: That budgeting fails to give authorisation to budget holders when making decisions relating to already agreed budgets. HI: That budgeting gives necessary authorisation to budget holder to make decisions provided that was been agreed in the budget. Question 15 in the questionnaire was used to lest the above hypothesis. The outcome of the observations made is recorded hereunder. RESPONSE DISTRIBUTION IN HYPOTHETICAL QUESTION 3. Table 3. 6. 5 VARIABLES |YES |NO |TOTAL | |TOP MGT |8 |0 |8 | |MIDDLE MGT |10 |2 |12 | |LOWER MGT |5 |5 |10 | | |23 |7 |30 | SOURCE: FIELD SURVEY 2005. CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1 = 23 X 8 = 6. 13 7 X 8 = 1. 87 3030 E2 =23 X 12 = 9. 207 X 12 = 2. 80 3030 E3 =23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI-SQUARE Table 3. 6. 6 |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |O | | | | | |8 |6. 13 |1. 87 |3. 497 |0. 570 | |10 |9. 20 |0. 8 |0. 64 |0. 0696 | |5 |7. 67 |2. 67 |7. 123 |0. 9294 | |0 |1. 87 |-1. 87 |3. 497 |1. 870 | |2 |2. 80 |0. 8 |0. 64 |0. 229 | |5 |2. 3 |2. 67 |7. 129 |3. 060 | | | | | |6. 728 | From the table above X2 calculated is 6. 728. Degree of freedom is (r-1)(c-1), which is: (3-1)(2-1) =2 DECISION RULE At 5% significance level, chi-square calculated is greater than the tabulated value i. e. 6. 728>5. 991. Hence, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This also establish the fact that agreed budgets give authorisations to budget holders when making decisions that borders on such budgets. The word effectiveness is a continuum and as such, despite the fact that the entire hypothesis supported the fact that budgeting and budgetary controls are effective in Gunnies Nigeria Plc. It is imperative to note that this management accounting technique is more effective is some of the departments in the organisation and less effective in others. The reason is because of the attitude of some functional heads to some of the usefulness of budgeting and budgetary controls. CHAPTER FOUR SUMMARY, FINDINGS, CONCLUSION & RECOMMENDATION The thrust of this study is to assess the effectiveness of budgeting and budgetary controls in Guinness Nigeria Plc. Budgeting though often described as a traditional management accounting technique has been in wide use in organisations regardless of its size. The report has focused on the effectiveness of budgeting and budgetary controls as a management accounting technique being applied throughout Guinness Nigeria Plc. It began with a brief description of accounting and management accounting. Review of various write-ups on the topic was carried out to establish what an effective budgeting and budgetary control system is like. The literature reviewed highlights some benefits which management hope to achieve from the adoption of good budgeting and budgetary control system, it also shows the behavioural aspect of budgeting, indicating that if not carefully applied Budgeting can lead to dysfunctional behaviour. In general, the opinion of various scholars on budgeting and budgetary control is that it plays a vital role in the management of any business. Thus having evaluated the activities of Guinness Nigeria Plc with respect to budgeting and budgetary controls system the major findings from the research are as follows: 1. The Zero based budgeting method proposed first by Peter A. Phyrr of Texas has been adopted in Guinness for all areas of activities evidently because of the benefits associated with that approach to budgeting. The adoption of Zero based budgeting method in Guinness Nigeria was as a result of the need to improve the challenge around cost since cost management has been seen as a key contributor towards achieving strategic objectives and goals in GN Plc. 2. To avoid dysfunctional behaviour often associated with budgeting and budgetary control systems. Guinness Nigeria Plc has adopted a participatory approach when establishing budget for each of the department in the organisation. Budget holders with help of accountants in the organisation are actively involved in the preparation of budget for individual manager’s area of responsibility. 3. The information system in GNPLC has been the type that facilitates easy application of budgeting and budgetary control across the business. Budget holders are periodically made aware of their positions in relation to the agreed budget in monthly basis. A report is usually generated at the end of every month comparing the actual activity level with the budget. This enable budget holder to better manage their budget holder to better manage their budgets at the same explanation is sought. 4. There is the business Risk department in Guinness Nigeria Plc. This department handles the change aspect of budgeting and budgetary control for the organisation as a whole. Uncertainty in planning is adequately taken care of by this department CONCLUSION This study has shown that budgeting and budgetary controls have being effective management accounting technique being applied in Guinness Nigeria Plc. With the help of some statistical models used in the analysis of the hypothetical statements formulated (Chi-square). The report has shown that budgeting and budgetary control is effective means of ensuring adequate control of business affairs. However budget has to be realistic if it is to motivate budget holders and discourage dysfunctional behaviour. The research has also shown that budgeting is effective in giving authorisation to budget holders when making decisions that has been agreed upon in the budget. RECOMMENDATIONS While it can be said that budgeting and budgetary control is effective in Guinness Nigeria Plc when what the management hope to achieve with it is considered, some are of the opinion that budgeting is not very effective due to the fact that some budget holders constantly overrun their budgets and without sanctions. It is therefore recommended that agreed budgets, which are realistic, should serve the purpose of good performance measure for budget holders. Excellent budget management should be applauded and inadequacies given due consideration. The organisation need to be wary of some adverse impact that too heavy a reliance on agreed budget can have on management behaviour which can be dysfunctional with regard to the objectives of the organisation as a whole. It is recommended that some beyond budgeting models identified by some scholars such as Hope and Fraser should be considered and the possibility of their adoption examined. It is also important that budget holders receive enlightenment from time to time on how to better manage their budgets. There must be a continuos revision of budgets, written statement of authorities and responsibility. There is need to effectively harmonise budget plans with the various other management accounting techniques for optimum result since budget and budgetary controls are only a means to an end and not an end in its own. It is also important that management seek for ways to match authorisation that effective budgeting hope to achieve with approval. Finally, for a budget plan to be fully realised, its conceptualisation, preparation and implementation must be anchored on objectivity and sincerity of purpose without which the whole process of budgeting and budgetary controls will become a game of chance. BIBLIOGRAPHY ACCA Study Text (2005) Performance Management. London, FTC Foulks Lynch Publishing ACCA Study Text (2004) Financial Management and control. London, FTC Foulks Lynch Publishing Ade Oyedijo (1996) Introduction to Management. Nigeria, Paramount Books.. Asika, N. (1991) Research Methodology in the behavioural Science Bill R. J. Essentials of Management. London,Cooper publishing BPP Tutorial Text (2004) Success in your Research and Analysis Project. London, BPP publishing Callan, J. F & Clark, L. H. (1988) Teaching in the middle and secondary schools. 3rd Edition New York, Macmillan publishing Cameron, S. (2002) Business students’ Handbook: Learning skills for study and employment. nd Edition, Harlow, Financial Times/Prentice Hall Haper W. M. (1982) Cost and Management Accounting Vol2 2nd Edition London, Macdonald & Evans Ltd. Hussey, J. Hussey, R. (1997) Business Research. Basingstoke, Macmillan Idowu, K. Johnson (1987) Accounting information for Management. Nigeria, Olu Akin Publ ishers Kim, E. C. & Kellough, R. C. (1987) A resource guide for secondary school Teaching. 3rd Edition. New York, Macmillan Publishing Luck, M. (1999) Your Student Research Project. Aldershot, Gower Lucey, T. (1992) Costing. 4th Edition. London, ELBS Lucey, T. (1993) Management Accounting. London, ELBS Newcomb, L. H. , McCracken, J. D. & Warmbrod, J. R. 1986) Methods of teaching Agriculture. Danville Interstate printers. Wilson, R Budgetary Controls. New York, Alexander Hamilton, Institute ELECTRONIC Ball, C. (2003) Chi-Square Tutorial assessed 4th October 2005 available online @ http://www. georgetown. edu Ernst & Young LLP (2003) 2003 Survey of Management Accounting. Assessed 25th April 2005 available online @ http://www. ey. com Joe Landsberger (2005) Active listening. Assessed 12th September 2005 available online @ http://www. studyguide. com JOURNALS AND MAGAZINES Guinness News (2005) A Corporate Newsletter of Gunness Nigeria Plc. Student Accountant ( 2005) Beyond budgeting mod els ———————– [pic]

Symbolism In Susan Glaspells Trifles - 751 Words

By the time girls turn the age of eight, they are conditioned to learn how to cook, do chores, and serve the men in their lives. Because of this stereotyping at such an early age, girls grow up to be a servant to their husband, rather than being an independent, intellectual, working human being. This is what writers like Susan Glaspell tried to change. â€Å"Trifles† is a short play that takes place at a murder scene and entails how two intelligent women solve the murder by using evidence that is hidden from the men’s perspective. The creativeness of Mrs. Hale and Mrs. Peters reveal the ugly truth that Mrs. Wright, in fact, did kill her husband after years of emotional neglect and abuse. Glaspell’s showcases her righteous views on abusive†¦show more content†¦Already established in the previous paragraph, the kitchen is where majority of the clues are. Oblivious men can’t obtain the information they need due to the mindset of the sheriff, â€Å"n othing here but kitchen things†. The men weren’t focused on all the evidence surrounding them because of typical twentieth century thinking. They don’t even dare to search the kitchen past the dirtiness of it all. Disregarding it as â€Å"women troubles† wasn’t very helpful because later in the play, the women sitting in the kitchen become the true detectives. An example of dramatic irony is that at the end, we see the two ladies cover up all the evidence to defend a fellow women. Because the audience knows about the killer and the detectives don’t, we can say this was done intentionally. Not only are the detectives bad at their jobs, they totally disregard women to hold any sort of value or intelligence. Mrs. Wright’s old alias, a canary, is used deliberately as symbolism. But once the women find the dead bird, they realize what happened in the ongoing murder investigation. Because of the bird’s murder, seemingly done by Mr. W right, revenge was followed through. Previous to finding the bird, Mrs. Hale explained how Minnie us to act before becoming Mrs. Wright, â€Å"She was kind of like a bird herself—real sweet and pretty, but kind of timid and—fluttery. How—she—did—change†. Readers can conclude that the bird was used later to symbolize how Minnie was a bird, but her husband killed that sideShow MoreRelatedTrifles981 Words   |  4 PagesReview of â€Å"Trifles† Susan Glaspell play, â€Å"Trifles†, revolves around Mrs. Wright, a woman who seeks revenge on her husband for oppressing her through their years of marriage. During the time of Glaspell’s play, early 1900’s, men are the dominant figures in society and women are expected to cook, clean, raise children and care for their husbands. Glaspell’s play, â€Å"Trifles†, main goal is portraying a theme of women being oppressed through marriage by the use of symbolism through a canary and a birdRead More The Danger in Susan Glaspells Trifles Essay799 Words   |  4 PagesThe Danger in Susan Glaspells Trifles Susan Glaspells Trifles is a play about a real life murder case that uses symbolism to help bring it to a close. It is easy to see that Mr. and Mrs. Wright live in a society that is cut off from the outside world and also strongly separated by gender. Three of the key symbols in Glaspells play are a simple bird cage, a quilt, and isolationism. Anna Uong of Virginia Tech and Karen Shelton of JSRCC share these same ideas on symbolism. These threeRead MoreThe Use of Symbols in Susan Glaspell’s Play Trifles1421 Words   |  6 Pagesthat to them. To be specific, society in that time took the women’s right away from them; they cannot be what they want to be. However, in this Era, there were many writers, who wrote about this issue. On July 1, 1876, in Davenport, Iowa Susan Glaspell was born. Susan was one of those writers that women’s inferiority in society bothered her. She wrote several literary works which are strongly feminist and discusses the roles that women forced to play in society and the relationships between men andRead MoreTiffles Annotated Bibliography1375 Words   |  6 PagesTrifles Annotated Bibliography Alkalay-Gut, Karen. Jury of Her Peers: The Importance of Trifles. Studies in Short Fiction 21 (Winter 1984): 1-9. In this deeper look into Trifles, Karen goes through the plot and discusses what you should pay more attention too. She describes the symbolism in some of the objects as well as explain the scenes and their little details. Karen finds the difference between male and female perceptions of judgment to be central to the play. She explains that youRead MoreEssay on The Use of Symbolism in Susan Glaspells a Jury of Her Peer933 Words   |  4 PagesESSAY SAMPLE ON THE USE OF SYMBOLISM IN SUSAN GLASPELLS A JURY OF HER PEER Susan Glaspells short story, A Jury of Her Peers, was written long before the modern womens movement began, yet her story reveals, through Glaspells use of symbolism, the role that women are expected to play in society. Glaspell illustrates how this highly stereotypical role can create oppression for women and also bring harm to men as well. Character names are very important in A Jury of her Peers. The two charactersRead MoreLiterary Analysis of Susan Glaspells Trifles1788 Words   |  7 PagesAn Analysis of Natures in Susan Glaspells Trifles A trifle is something that has little value or importance, and there are many seeming trifles in Susan Glaspells one-act play Trifles. The irony is that these trifles carry more weight and significance than first seems to be the case. Just as Glaspells play ultimately reveals a sympathetic nature in Mrs. Peters and Mrs. Hale, the evidence that the men investigators fail to observe, because they are blind to the things that have importanceRead MoreFeminism at Its Best810 Words   |  3 PagesJury of Her Peers,† Susan Glaspell articulates the suffrage women of her time had to endure brought on by the weaker sex stereotype that had plagued the human brain for quite some time. Annenberg Learner states that the short story is based on a true event Susan Glaspell had covered in 1900 while working as a reporter for Des Moines Daily News (Annenberg Learner; Glaspell 179). At first, â€Å"A Jury of Her Peers† was known as a play by Glaspell called â€Å"Trifles.† A year l ater, Susan Glaspell adapted theRead More Susan Glaspells Trifles and A Jury of Her Peers Essay1754 Words   |  8 Pages In the early 1900s Susan Glaspell wrote many works, two stand out, the play Trifles and the short story A Jury of Her Peers. Trifles was written in 1920, while A Jury of Her Peers was written the following year. Trifles was written in only ten days. The true greatness of these works were not recognized until the 1970s. In the short story A Jury of Her Peers a woman named Minnie Wright is accused of the murder of her husband. Minnie Wright is a farmers wife and is also isolatedRead MoreSusan Glaspell s `` The Yellow Wallpaper `` And A Jury Of Her Peers ``2004 Words   |  9 Pageseven in today’s society. This everlasting battle can be seen in both â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman and â€Å"A Jury of Her Peers† by Susan Glaspell. Gilman’s story revolves around a woman who has postpartum depression. Her husband, who is also her physician, uses isolation to try and heal his wife’s â€Å"nervous disease.† Glaspell’s story, on the other hand, describes the murder of a man, with his wife being the prime suspect. This story is clearly about a battle of the sexes, whereRead MoreThe Role Of Women In The Doll House And Trifles1667 Words   |  7 Pagesweaker sex. It was the women’s job to stay home to cook and raise the children. While these are still prevalent issues, it is also true that things has gotten better for some women in recent years. Works like â€Å"The Doll House† by Henrik Ibsen and â€Å"Trifles† by Susan Glaspell have helped advance the idea of what roles women should play in society. In each play there are strong, female protagonists who, despite being oppressed by the societal rules against women, learn to rebel and fight for what they believe