The Effects Of Immigration On The United States - 847 Words

Especially in light of the recent refugee crisis, there has been an influx of anti-immigration rhetoric, most of which identifies immigrants and refugees as criminal. This has brought to light an ongoing debate: is there a crime-immigration nexus? This paper will explore data from various studies that have examined not only a negative relationship between crime rates and immigration, but also evidence of protective and generational effects of immigration. Arguing that immigration reduces crime rates rather than increases it, it will then examine the various theories that seek to explain this phenomenon. Many scholars are of the opinion that rather than a crime-immigration nexus, there is instead a paradox. This refers to the idea that many theories of crime causation, when extended to immigrant populations should result in there being higher crime rates; however, the opposite has been found empirically. This is true even though immigrants tend to be young, male, and poorly educated, which are characteristics generally linked to criminal populations (Butcher Piehl, 1998). Furthermore, this negative linear relationship is found when gender, age, socioeconomic status, and ethnic origin are controlled for (Systma, 2016). The idea of immigration causing higher crime rates has also been refuted by empirical evidence. Proponents of this idea usually point to social disorganization theory, or strain theory. The former identifies a number of factors that lead to higher crimeShow MoreRelatedThe Effects Of Immigration On The United States1434 Words   |  6 PagesAlthough, there are many different approaches in viewing the immigration reform in the United States. Immigration can be seen as a much more complex issue than just what meets the human eye. Most immigrants do not cross the border solely because they are looking to break the law, they do so because they are attempting to seek better opportunities and lifestyle for themselves and their families. There is a stro ng concern in the United States that immigrants will replace American workers and reduce ourRead MoreImmigration Effects On United States1943 Words   |  8 PagesChauntel Clay Professor Kuzmack 12/7/2014 Research Paper Immigration Effects on United States Immigration has been a topic of discussion since the beginning of time. The question to let immigrants in or not to. Even till this day President Obama is still facing the immigration problems and whether to reform it or not. That should not be the problems since our country was started with Immigrants. The only people who were here were the Native Americans. So is it fair to say that we should not keepRead MoreThe Effects Of Immigration On The United States Essay799 Words   |  4 Pagesyears, a lot has been spoken and researched about immigration. The goods are moving in out of the countries more freely as globalization has taken its stand. Not only goods, but people also move about more freely than before. Effects of immigration Immigration can have some positive impacts as well as some negative ones. Both the hosts and originals are affected by it. The countries which are industrialized in Western Europe or the United states are usually more of the recipient ones. The followingRead MoreThe Effects Of Immigration On The United States751 Words   |  4 Pagesbecause they think a large number of immigrants will lead to a terrible effect on local residents. Based on this point, some countries adopted some strategies to limit migration. They reduced some benefits and increased the difficulty to immigrants. Even some governments such as Japan government refuse to people to immigrate. Even though immigrants bring some benefits, governments are still afraid of the negative impact of immigration on the following three aspects: local market, wages and social stabilityRead MoreThe Effects Of Immigration On The United States887 Words   |  4 PagesThe number of immigrants, legal or illegal, living in the United States has fluctuated over the years, but it does not hide the fact that the American Dream still acts as a beacon to foreigners. People believe coming to America is the key to a better life. With the overflow of our new neighbors, we transform from a single society into a mixture of several cultures. Immigration is causing America to become a tossed salad society (a society in which ethnic and racial groups maintain separate identitiesRead MoreThe Effects Of Immigration On The United States752 Words   |  4 Pagesbecause they think a large number of immigrants will lead to a terrible effect on local residents. Based on this point, some countries adopted some strategies to limit migration. They reduced some benefits and increased the difficulty to immigrants. Even some governments such as Japan government refuse to people to immigrate. Even though immigrants bring some benefits, governments are still afraid of the negative impact of immigration on the following three aspects: local market, wages and social stabilityRead MoreThe Effects Of Immigration On The United States1006 Words   |  5 Pagesimmigrants claim that the government has become stricter on immigration. Some claim they have experience discrimination due t o the attacks. The public developed a negative attitude about influence in the aftermath of the 9/11 attacks. A survery reveilved that half of Americans said tighter immigration policy would do a great deal to enhance U.S. national security. Harvard political scientist Samuel P. Huntington argued that if massive immigration were to continue from Latin America, especially MexicoRead MoreThe Effects Of Mexican Immigration On The United States1252 Words   |  6 PagesRUNNING HEAD: IMMIGRATION POLICY Immigration Policy in the United States: The Effects of Immigration on the Legal, Native Workforce Christopher R. Surfus, MBA, MPA Western Michigan University School of Public Affairs and Administration PADM-6840 Management of Public Financial Resources Professor Robert Peters, Ph.D. December 3, 2015 Immigration Policy in the United States: The Effects of Mexican Immigration on the Legal Workforce ABSTRACT INTRODUCTION ImmigrationRead MoreThe Effects Of Immigration On The United States888 Words   |  4 Pages Immigration can be defined as: the movement from one country to another country. Immigration had two major impacts on the US: on the labor market and especially on the politics of race. The black rebellions of the 1960s created a political crisis for the government of US on the adequate response to black rebellions. Daniel Patrick Moynihan and President Johnson proposed two different policies to resolve black poverty. Moynihan’s reason as to why black poverty exists is due to the pathology ofRead MoreIllegal Immigration And Its Effects On The United States1327 Words   |  6 PagesChris Boyd Professor Green September 17th, 2015 English 1A Illegal Immigration and its Effects on the United States One of the biggest issues facing the United States is the issue of illegal immigration. Recently, this topic has been heavily discussed in the presidential debates thanks to candidate Donald Trump, but exactly what is illegal immigration and how is it effecting us as citizens of the US? There are many aspects to this issue ranging from an economic standpoint to a moral standpoint so

Medicine And Control Of Drugs - 886 Words

Medicine and Control â€Å"100 people die from drug overdoses every day in the United States.†(Centers for Disease Control and Prevention, December 12, 2011) this statistic is decently high, as it means that for every one hundred thousand people in the United States, about twelve die per day due to high doses of prescription painkillers. The method for controlling these substances varies from extreme control to very lenient, allowing them to be misused, stolen, and in a rare case prescribed unnecessarily. Usually, the system in place can protect people with good sensibilities, by making the prescriptions require a refill as given by their doctor. However this does not stop all possibilities, and can be a problem if the medications are stolen or lost, causing the patient to lack the drugs in an emergency. The system can be improved upon, with more regular doctor visits, and policy changes to how prescriptions are handled in general. The method by which a prescription medication is acquired currently, is via a doctor request. A patient will visit a medical professional, who will then review the patient’s history and prescribe a medication depending on the ailment, whether it is pain, nausea, or perhaps a lack of ability to focus on the subject at hand. After the initial visit it is up to the patient to request a follow up with the doctor, unless their condition is more serious or requires a stricter schedule. While there are many different prescription drugs abused, the mostShow MoreRelatedEffects Of Medicines On The Pharmaceutical Industry1266 Words   |  6 Pagesreducing margins in the pharmaceutical industry and the demonstration that medicines can be produced locally in a number of countries, the population has massively turned to the illicit market, due to the absence of a pharmaceutical monopoly. In Burkina Faso, the illicit market accounted for 20-25% of the country s peripheral drug sales. In Benin, where the illicit market accounted for 40% of sales, 60 to 80% of the drugs were counterfeit, defects, under and overdosed products. In Guinea too, theRead MoreTypes Of Poor Quality Medicines1456 Words   |  6 PagesTypes of poor quality medicines : Poor quality medicines can be classified into three different man types : substandard , counterfeit and degraded. Substandard medicines â€Å"are genuine medicines produced by legitimate manufacturers that do not meet the quality specifications that the producer says they meet. For example, they may contain less (or more) active ingredient than written on the package. This may not e an intention to cheat, but may be due to problems with the manufacturing process†.(WHORead MorePharmacology: Food and Drug Administration and Prescription Drug837 Words   |  4 PagesPHARMACOLOGY AND DRUG ADMINISTRATION MED 1150 CHAPTER 1- Questions: 1, 2,3,4,7,10,11,13,14,15,16,18 CHAPTER REVIEW PAGE 18-20 QUIZ YOUR SELF 1. Describe the linguistic origin/etiology of the following words * Pharmacology: The study of drugs and the interactions with living tissue. * Origin of Pharmacology: Greek word pharmakon meaning medicine or drug * Drug: Any nonfood chemical substance that affect the mind and body. * Origin of Drug: Dutch word droog meaningRead MoreThe Medicine Of The Pharmacy Profession Essay1297 Words   |  6 PagesThe only expert on drugs , Yes this is true . Pharmacology is the science of looking on drugs , their characteristics ,their structure The pharmacy profession is considered a double-edged , it is linked medical science to chemical sciences , through the use of pharmaceutical products and the effectiveness of security. And the word Pharmacy is not an Arab origin, but a Greek word derived from the Greek language and called Pharmakon that meaning medicine or drug . The pharmacy profession upscaleRead MoreDrug Pricing and Competition Issues in India Through Dpco and Cdcso Activites1135 Words   |  5 Pages1. Introduction Drug pricing is a complex phenomena. Different countries have different methodologies of pricing such as Germany has reference based pring. Canada has system of fixing pricing of patented drugs. India fix the prices of prescription drugs on the basis of cost of the drug. Cost is the main phemomena iin the pricing policies of the drugs. Pricing is important aspect of competition law also. But competition commission is not a price control agency. However price based anti-competitiveRead MoreThe Poor Medication Management System Essay976 Words   |  4 Pagesthere were many shortfalls in the continuum of the service delivery. However, flawed medicine management system was identified as the main challenge in the previous assignment. Therefore, poor medication management system is believed to be the crucial area to find out the solutions. In the rest home, medicines are supplied in a pre-packed manner by the pharmacy for each residents. Medicines signing sheets and medicines are regularly checked by Registered Nurse (RN) on duty to avoid any conflict whileRead MoreQuality Control Over Drugs And Cosmetics Act 1940 Essay1475 Words   |  6 PagesQuality control over drugs Quality control over drugs is made under the provisions of Drugs Cosmetics Act 1940 and the Drugs Cosmetics Rules 1945. The law has been amended from time to time to ensure that uniform standards are maintained throughout India. These amendments have empowered the Central Government to control the manufacture of drugs, to appoint inspectors for taking samples and inspecting manufacturing units and to appoint government analysts. India has a federal structure ofRead MoreHolistic Medicine Is A Healing Process1047 Words   |  5 PagesHolistic Medicine Most people in the US usually treat their medical problems with prescription drugs, but there are alternative ways to relieve their physical pain. The health care system is making billions of dollars in researching new drugs to treat medical conditions and takes many years of research to find an effective way. Medical professionals have to consider the risk of trying new drugs on patients such as clinical trials to reduce heart disease or other conditions. However, there are otherRead MoreWestern Vs Alternative Medicine For Western Medicine1352 Words   |  6 Pagesyou. You’ve had all the tests, they’ve diagnosed your condition, but the only thing they can offer you is a drug that may help relieve your symptoms. And possibly only for the short term at that. Having family in Dominica I always hear how I should drink different varieties of bush tea in order to cure sicknesses. Majority of the islands and other countries use traditional Chinese medicines in order to cur e sicknesses like the common cold the flu and other things. And I they need a major surgeryRead MoreWestern Vs Alternative Medicine : Which Is The Best For You?1355 Words   |  6 Pages Western Vs Alternative Medicine – Which is The Best For You? Imagine this, you’ve just had another visit to your Doctor and been told yet again that your condition hasn’t improved and may even be getting worse. There is nothing they can recommend for you. You’ve had all the tests, they’ve diagnosed your condition but the only thing they can offer you is a drug that may help relieve your symptoms. And possibly only for the short term at that. Having family in Dominica I always hear

Green Retailing A New Paradigm in Supply

Question: Discuss about the Green Retailing for A New Paradigm in Supply. Answer: 1. The Company in focus is Sainsbury Plc. Sainsbury is one of leading supermarket chains in the retail sector of United Kingdom. Management accounting is carried out in a dynamic organization to separate the financial functions from the decision-making functions. Management accounting is crucial for any organization to operate with quality and timelines (Demski 2013). However, in this case, Sainsbury being a retail organization deals in management accounting to cope with the external pressures from stakeholders and other interested groups (Adhikari, Biswas and Avittathur 2016). The importances of management accounting in Sainsbury are given as the following. Sainsbury has an effective management accounting system that provides high quality as well as timely information to the relevant people of the organization. Sainsbury has an effective management accounting system that provides high quality as well as timely information to the relevant people of the organization. Sainsbury keeps a track of its assisting managers in directing and controls the operational activities due to management accounting. Management accounting adds value to the retail organization by measuring the performance of the managers on a timely basis. Sainsbury management performance helps in raising the funds in the most suitable manner (Hope and Fraser 2013). The role of accounting policies has played an embedded decisional sustainability at all levels of management in Sainsbury. The management decision making has helped the organization in underlying motivations for corporate, social and environmental reporting (Epstein and Buhovac 2014). Financial accounting differs from managerial accounting based on the representation of the external and internal environment of the organization respectively. However, financial accounting depends on the company whole and its structure. It provides the information relating to the financial position and financial performance of the company (Taipaleenmki and Ikheimo 2013). On the other hand, managerial accounting, also known by analytical accounting' measures, collects, transmits and processes the information for planning. Moreover, it helps in preparing and analysing budgets for internal reports (Kaplan and Atkinson 2015). 2. Cost accounting is based on the systematic analysis of the recording of expenses to determine the cost of each product or service provided by the organisation. Cost accounting is beneficial for the management to fix prices, economise on costs, and maximise profits (Drury 2013). However, classification of costs will enable to provide effective control over decision-making. The different types of cost classification are: By time (Pre-Determined and Historical) Historical costs are determined when the production of a product is done to verify concerning actual operations. Pre-determined costs are based on the specification of all factors based on estimated costs and standard costs. Nevertheless, standard costs are entered with caution as compared to estimated costs (Kiney and Raiborn 2012). By nature or elements (Material, Labour and Expenses) The material is the substance used for the product. However, material costs can be direct and indirect. The direct material will be the cost of part of finished goods observable to its units like components purchased, primary packing, etc. The indirect material is used in ancillary production assigned to specify the physical units such as oil, stationary material, convenient stores, etc. (Needles and Crosson 2013). Labour cost can be distinguished from direct labour and indirect labour. Direct labour can be defined as the wages to labour whereas indirect labour is the labour employed in carrying out a particular task such as wages of the foreman, supervisors, inspectors, etc. (Drury 2013). Expenses can be of two types- direct expenses on specific cost units like design and drawing, hiring of employment or any tool, fees paid to consultants, etc. and indirect expenses that are not directly allocated to cost centres like rent, taxes, insurance, lighting and heating, depreciation, etc. Figure 1 below will depict the various elements of cost. Figure 1 Various elements of Cost Source: (ICSI 2014) By degree of traceability (Indirect and Direct) Indirect costs also known by common costs are difficult to trace to a single product while direct costs are traceable to a single, or a costing unit is taken for some activity. Indirect costs can be the costs incurred in the powerhouse whereas, regarding the product concerned in the powerhouse, the supervisory salaries and fuel cost are direct costs (Su 2013). Association with the product (Period and Product) Period costs are the costs that are used for running the business like rents, salaries, selling and administrative costs, etc. Product costs, on the other hand, are products that are included in inventory values like direct labour, manufacturing overheads, etc. (Drury 2013) By function (Administrative, Selling, Pre-Production, Manufacturing and Research and Development) An organization performs some functions. However, Table 1 will classify functions of costs. Functional Costs Purpose Administrative Costs Indirect costs are the costs that cover expenditures on formulating policy, controlling the operations and directing the organization. Distribution and Selling Costs They are the costs that are part of the overheads of a production unit. They are variable in terms of sales commissions and fixed regarding transporting articles to local or central storage. Pre-Production Costs The costs incurred of the trial runs for starting up a new product or a factory. Manufacturing Costs Expenditures incurred for the manufacturing division on direct materials, labour, expenses, packing, etc. Research and Development The costs incurred on the new products, process, or insights by experiment and executing results on a commercial basis. Table 1 Functional Costs Source: (ICSI 2014) Association with accounting period (Revenue and Capital) Capital and Revenue are based on the future period and current period respectively. However, costs for the future period are treated as an asset whereas costs on current period are treated as an expense (Damodaran 2012). By controllability (Non-controllable and Controllable) Controllable Cost is the cost that can be controlled by the budget holder whereas uncontrollable cost is not subject to any supervision by the managers (Kaplan and Atkinson 2015). By changes in volume (Variable, Semi-variable and Fixed) Variable costs are those costs that are related directly and proportionately with the output such as direct materials or labour corresponding to the level of outputs whereas semi-variable costs are those that contain both fixed and variable costs like depreciation (Drury 2013). Fixed costs, on the other hand, are the expenses paid by the organization irrespective of any business activity. However, these costs arise with the passage of time like rent, salary, insurance, etc. (Rumble 2012). The fixed, semi-variable and variable cost can be depicted in Figure 2 below. Figure 2 Fixed, Variable and Semi-Variable Costs Source: (ICSI 2014) Costs for decision-making (Opportunity, Differential, Joint, Sunk, Marginal, Uniform, Replacement, Imputed and Common Costs) These costs are important in the management accounting to carry out the course of direction of the organization. Decision Making Costs Purpose Examples Opportunity Costs The loss of another alternative of action when one course is defined. It is often stated as the next best alternative use. Capital invested in plant and machinery cannot be invested in stock market Differential Costs The difference between the alternatives of total costs Alternative decisions and changes in output Joint Costs The two or more products are a result of factors of production. These are costs incurred at the point of separation. Budgeting cooperation between departments Sunk Costs The costs that have already been incurred and cannot be avoided by decision-making Training, hiring bonus, marketing study, etc. Marginal Costs Aggregate of variable costs Prime cost with variable overheads Uniform Costs It is useful in inter-firm comparison. The cost incurred on common procedures and principles. Differences in size of business and organization or differences in methods of production and production facilities Replacement Costs The cost of replacing one asset with other at its current value Majorly used in insurance policies to cover damage to companys assets Imputed Costs The costs that are useful while decision-making to a particular situation Interest generated on internal funds Common Costs The costs that are incurred in more than one job, product or territory. Electrical expenses, transportation and money costs Table 2 Decision-Making Costs Source: (ICSI 2014) 3. Variable Analysis Predetermined Costing is based on the determination of Variances for the evaluation of production performance. The term variances can be defined as the differences between the actual and the predetermined cost for each of the cost incurred element of a particular period. However, the term Variance Analysis can be defined as the process of analyzing variance by subdividing the total variance in a way that management can provide reasons for off-standard performance (Alex 2014). However, in this way, management can correct errors, improve operations, and organize resources more effectively to reduce costs (Mutea 2014). Variable Analysis can be evaluated based on its performance. If the variable performance analysis is, better than standard then it represents "Favourable Variance" otherwise, it represents "Unfavourable Variance" (Drury 2013). However, the variance analysis can be divided into many kinds, but broadly it can be classified into two types namely flexible-budget variance and sales volume variance. Figure 3 can summarise the types of variance analysis. Figure 3 Types of Variance Analysis Source: (Whitecotton, Libby and Phillips 2013) Flexible-budget Variances Flexible-budget variances are the difference between flexible budget amounts estimated and the actual results for the output achieved. Sales-volume Variance Sales-volume variances are the difference between static budget amounts and the flexible budget amounts (Whitecotton, Libby and Phillips 2013). The problems and limitations of variance analysis are mentioned as under. It is an unacceptable method for tax computing and external reporting. The fixed costs are not considered in the analysis. It does not consider the long-run effect where fixed costs can even become variable. The analysis is done at the end of the month, which creates issues for the management team. However, the management needs feedback on a daily basis chiefly in the production area. The other reasons that variance analysis is not located in the accounting records because the management has to sort information like labour routings, bills of material, overtime records, etc. It is based on the standard setting where actual results are compared to arbitrary standards. However, this standard setting can be determined by political bargaining such that the analysis will not yield any useful information (Lanen, Anderson and Maher 2011). Problems faced by Sainsbury The setting of budgets for one year would be an issue because variances should be calculated monthly. However, if consumable products variances are adverse, then cheaper supplies (avoid of organic suppliers) can be instituted for better performance if done on a monthly basis. However, if variances are caused due to external factors then the management can be controlled by motivating the staff to cut the costs (Olson 2011) On the other hand, variance analysis of sales revenue of Sainsbury is showing an increasing trend due to the increased promotional activities (Piercy and Evans 2014). 4. Operating budget is a method of developing financial plans for the organization. In this case, Sainsbury makes its operational budget on a yearly basis. However, annual budgets do not need to be developed for longer periods because they are important to anticipate the cash needs along with the experience with the plan. Nevertheless, operating budget is executed to scrutinize maintenance of salaries, operations, and interest payments (McWatters, and Zimmerman 2015). On the other hand, a detailed projection of income and expenses can be forecasted by sales revenue during a given period where capital outlays excluded because they are long-term costs (Dahlby and Smart 2015). There are three types of operating budgets on a day-today basis. Revenue Budget This budget helps in projecting future sales while identifying the revenues required by the organization. Expense Budget The expense budget recounts the expected expenses during the period of the budget. Three kinds of expense budgets are evaluated on operational budget namely fixed budget, variable budget and discretionary budget (this budget depends on managerial accounting judgement that is not built on certainty principles such as accounting fee and legal fees) (Hofstede 2012). Profit Budget The profit budget accompanies both the revenue and expense budgets instituted into the net and gross profits. The uses of profit budgets not only highlight the resource allocation but also check the sufficiency of expense budgets recounted to estimated revenues. According to the financial performance of the organization, it helps in assigning responsibilities to managers along with controlling activities across units (Kaplan and Atkinson 2015). Benefits of Operating Budgets Projecting Future Expenses The evaluation of past expenses can help in budgeting for the coming year. On the other hand, Sainsbury estimates its last year or last quarter's results to write a new budget. Nevertheless, overestimation of the budget can lead to unnecessary costs. However, to avoid unnecessary costs, the deficiencies in the previous budget can be reallocated with overestimated reserves (Davies and Crawford 2011). Managing Current Expenses It helps in managing current operating expenses like cost of office supplies, areas of savings that can be reduced from the total budget. However, fixed overhead costs like salaries and office rent cannot be trimmed as they are the beginning point of budgets. Nevertheless, the fixed overhead costs can only be reduced based on decreasing the staff number or working hours (Drury 2013). Building Reserves An operating budget can help in reducing debt as the projected budget is made. However, a successful operating budget will help in saving, investing, and planning for unforeseen circumstances. Nevertheless, temporary setbacks can be reduced when budget assumes to keep some cash reserves (Carpenter 2013). Accountability A well-written operating budget establishes financial accountability rather than haphazard spending or losing the aim of the goals. However, Sainsbury follows the operating budget to meet its goals by ongoing involvement (Hill and Hill 2012). References Adhikari, A., Biswas, I. and Avittathur, B., 2016. Green Retailing: A New Paradigm in Supply.Handbook of Research on Strategic Supply Chain Management in the Retail Industry, p.290. Alex, K., 2012.Cost Accounting. Pearson Education India. Carpenter, T., 2013. Operating Budget Process. Dahlby, B. and Smart, M., 2015. The Structure and Presentation of Provincial Budgets.SPP Research Paper, (8-25). Damodaran, A., 2012.Investment valuation: Tools and techniques for determining the value of any asset(Vol. 666). John Wiley Sons. Davies, T. and Crawford, I., 2011.Business accounting and finance. Pearson. Demski, J., 2013.Managerial uses of accounting information. Springer Science Business Media. DRURY, C.M., 2013.Management and cost accounting. Springer. Epstein, M.J. and Buhovac, A.R., 2014.Making sustainability work: Best practices in managing and measuring corporate social, environmental, and economic impacts. Berrett-Koehler Publishers. Hill, A. and Hill, T., 2012.Operations management. Palgrave Macmillan. Hofstede, G.H. ed., 2012.The game of budget control. Routledge. Hope, J. and Fraser, R., 2013.Beyond budgeting: how managers can break free from the annual performance trap. Harvard Business Press. ICSI 2014.Cost Managment and Accounting. Available from: https://www.icsi.in/Study%20Material%20Executive/Executive%20Programme-2013/COST%20AND%20MANAGEMENT%20ACCOUNTING%20(MODULE%20I%20PAPER%202).pdf [Accessed 18 Mar. 2016]. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Kinney, M. and Raiborn, C., 2012.Cost accounting: Foundations and evolutions. Cengage Learning. Lanen, W.N., Anderson, S.W. and Maher, M.W., 2011. Fundamentals of Cost Accountin 3e. McWatters, C.S. and Zimmerman, J.L., 2015.Management Accounting in a Dynamic Environment. Routledge. MUTEA, F.M., 2014. ACCT 219 COST ACCOUNTING. Needles, B. and Crosson, S., 2013.Managerial accounting. Cengage Learning. Olson, D.L., 2011.Supply chain risk management: tools for analysis. Business Expert Press. Piercy, N. and Evans, M., 2014.Managing Marketing Information (RLE Marketing)(Vol. 17). Routledge. Rumble, G., 2012.The costs and economics of open and distance learning. Routledge. Su, C., 2013. A Study of Cost Accounting Practices-Through Germany, Japan, and the United States. Taipaleenmki, J. and Ikheimo, S., 2013. On the convergence of management accounting and financial accountingthe role of information technology in accounting change.International Journal of Accounting Information Systems,14(4), pp.321-348. Whitecotton, S., Libby, R. and Phillips, F., 2013.Managerial accounting. McGraw-Hill Higher Education.

The Phantom Of The Opera monologue from the novel by Gaston Leroux Essay Example For Students

The Phantom Of The Opera monologue from the novel by Gaston Leroux Essay A monologue from the novel by Gaston Leroux NOTE: This monologue is reprinted from The Phantom of the Opera. Gaston Leroux. Indianapolis: Bobbs-Merrill, 1911. ERIK: I am dyingof loveThat is how it is. I loved her so!And I love her stilldarogaand I am dying of love for her, II tell you!If you knew how beautiful she was when she let me kiss heraliveIt was the firsttime, daroga, the firsttime I ever kissed a woman. Yes, alive.I kissed her alive and she looked as beautiful as if she had been dead! I kissed her just like that, on her forehead and she did not draw back her forehead from my lips!Oh, she is a good girl!She is a good, honest girl, and she saved your life, daroga, at a moment when I would not have given twopence for your Persian skin. As a matter of fact, nobody bothered about you. Why were you there with that little chap? You would have died as well as he! My word, how she entreated me for her little chap! But I told her that, as she had turned the scorpion, she had, through that very fact, and of her own free will, become engaged to me and that she did not need to have two men engaged to her, which was true enough. As for you, you did not exist, you had ceased to exist, I tell you, and you were going to die with the other!Only, mark me, daroga, when you were yelling like the devil, because of the water, Christine came to me with her beautiful blue eyes wide open, and swore to me, as she hoped to be saved, that she consented to be MY LIVING WIFE! Until then, in the depths of her eyes, daroga, I had always seen my dead wife; it was the first time I saw MY LIVING WIFE there. She was sincere, as she hoped to be saved. She would not kill herself. It was a bargain. It was understood that I was to take you both up to the surface of the earth. When, at last, I cleared the Louis-Philippe room of you, I came back alone Ah, you see, daroga, I couldn\t carry HIM up like that, at once. He was a hostage.But I could not keep him in the house on the lake, either, because of Christine; so I locked him up comfortably, I chained him up nicelya whiff of the Mazenderan scent had left him as limp as a ragin the Communists\ dungeo n, which is in the most deserted and remote part of the Opera, below the fifth cellar, where no one ever comes, and where no one ever hears you. Then I came back to Christine, she was waiting for me. Yes, she was waiting for mewaiting for me erect and alive, a real, living brideas she hoped to be saved.And, when Icame forward, more timid thana little child, she did not run awayno, noshe stayedshe waited for me.I even believedarogathat she put out her foreheada littleoh, not muchjust a little like a living bride.AndandIkissed her! I!I!I!And she did not die!Oh, how good it is, daroga, to kiss somebody on the forehead!You can\t tell! But I! I!My mother, daroga, my poor, unhappy mother would never let me kiss her.She used to run awayand throw me my mask! Nor any other womanever, ever!Ah, you can understand, my happiness was so great, I cried. And I fell at her feet, crying and I kissed her feether little feetcrying. You\re crying, too, darogaand she cried alsothe angel cried! Yes, darog aI felt her tears flow on my foreheadon mine, mine!They were softthey were sweet!They trickled under my maskthey mingled with my tears in my eyesyes they flowed between my lips.Listen, daroga, listen to what I did.I tore off my mask so as not to lose one of her tearsand she did not run away!And she did not die! She remained alive, weeping over me, with me. We cried together! I have tasted all the happiness the world can offer! Listen, darogalisten to this.While I was at her feetI heard her say, `Poor, unhappy Erik!\ AND SHE TOOK MY HAND!I had become no more, you know, than a poor dog ready to die for her.I mean it, daroga! I held in my hand a ring, a plain gold ring which I had given her which she had lostand which I had found again a wedding-ring, you know.I slipped it into her little hand and said, `There!Take it!Take it for youand him! It shall be my wedding-present a present from your poor, unhappy Erik..I know you love the boydon\t cry any more! She asked me, in a very soft vo ice, what I meant. Then I made her understand that, where she was concerned, I was only a poor dog, ready to die for herbut that she could marry the young man when she pleased, because she had cried with me and mingled her tears with mine! .uf12aff126e74ef4ed9899eff770efaf1 , .uf12aff126e74ef4ed9899eff770efaf1 .postImageUrl , .uf12aff126e74ef4ed9899eff770efaf1 .centered-text-area { min-height: 80px; position: relative; } .uf12aff126e74ef4ed9899eff770efaf1 , .uf12aff126e74ef4ed9899eff770efaf1:hover , .uf12aff126e74ef4ed9899eff770efaf1:visited , .uf12aff126e74ef4ed9899eff770efaf1:active { border:0!important; } .uf12aff126e74ef4ed9899eff770efaf1 .clearfix:after { content: ""; display: table; clear: both; } .uf12aff126e74ef4ed9899eff770efaf1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf12aff126e74ef4ed9899eff770efaf1:active , .uf12aff126e74ef4ed9899eff770efaf1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf12aff126e74ef4ed9899eff770efaf1 .centered-text-area { width: 100%; position: relative ; } .uf12aff126e74ef4ed9899eff770efaf1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf12aff126e74ef4ed9899eff770efaf1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf12aff126e74ef4ed9899eff770efaf1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf12aff126e74ef4ed9899eff770efaf1:hover .ctaButton { background-color: #34495E!important; } .uf12aff126e74ef4ed9899eff770efaf1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf12aff126e74ef4ed9899eff770efaf1 .uf12aff126e74ef4ed9899eff770efaf1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf12aff126e74ef4ed9899eff770efaf1:after { content: ""; display: block; clear: both; } READ: Discuss the issues that Huxley raises in his novel Brave New World Essay We will write a custom essay on The Phantom Of The Opera monologue from the novel by Gaston Leroux specifically for you for only $16.38 $13.9/page Order now

Du Telecom in the UAE Analysis Essay Sample

Du Telecom in the UAE Analysis Essay Sample Du Telecom in the UAE Business Essay Example Du Telecom in the UAE Business Essay Example At the present time, communicative technologies are the driving forces of economy and business. One can name many companies that offer similar services. As a result, a high competitiveness is present in this business. It is necessary to mention that one cannot imagine any company without mobile connection, fixed telephony, broadband connectivity and IPTV services. Such services benefit promotional and distributional policies of the organizations. Du Telecom is a bright example of success in offering telecommunication services in the UAE. The company differs from others because its missions are not only to gain profits but to contribute to the community, create innovation and business excellence and delight customers (About Du Telecom, 2014). Current paper intends to explore the activity of Du Telecom in Dubai, its business, industry structure, its external environment forces, management and financial performance of the company, as well as strategic issues. Moreover, present essay gives the recommendations how to overcome the occurred problems. Du Telecom Company Description Du Telecom is the company that has been operating in the UAE since 2000. It has a wide variety of services in the industry that is the heart of social and economic transformation. Du Telecom brings businesses and people together offering IPTV services, broadband connectivity, fixed and mobile telephony all over the UAE. The strength of the company is that it offers a data hub, carrier services, satellite services for broadcasters and internet exchange facilities. Du Telecom is a rapidly-growing business where 2,000 employees provide comfort and quality of the services. Customers of the company are from 60 countries, and such cultural diversity proves the popularity of Du Telecom in the world and its international level. The employees of this company can serve their customers in many languages. It is necessary to mention that 50% of employees are UAE nationals, but the working environment of Du Telecom is cosmopolitan. The company offers its services to 70, 000 businesses, 180,000 home services subscribers, 555,000 subscribers and 6.5 million mobile customers. These numbers prove the unbelievable success of Du Telecom. Its annual revenue is AED 10 billion. The vision of the company is noble as it tries to enhance customers life anytime and anywhere. Its values are innovations, honesty, friendship and confidence. To understand better the peculiarities of companys management and marketing it is necessary to analyze the industry structure and major competitors of Du Telecom (About Du Telecom, 2014). The Industry Structure Du Telecom consists of service centers in the UAE that provide assistance both locally and online. The head office of Du Telecom is in Dubai but the company has a complex structure. Despite a reputation and success at the local market, Du Telecom has many competitors that are driving forces of this company. They are the Emirates Integrated Telecommunication Company, the Mubadala Development-owned Satellite Company and Etisalat. Without a doubt, these companies are leaders at the UAE market. It is necessary to mention that telecommunication business depends on high competitiveness and innovation (Burda, 2005). The Emirates Integrated Telecommunication Company, the Mubadala Development-owned Satellite Company and Etisalat are the most recognizable telecommunication companies in the UAE. Each of them has its advantages comparing to Du Telecom. For example, the Mubadala Development-owned Satellite Company is stronger in Internet services comparing to Du Telecom. It means that Du Telecom should find the possibilities to improve its Internet opportunities. Etisalat has more international value than Du Telecom as it is extremely popular at the French market. As a result, Du Telecom should integrate at the foreign markets in order to be more competitive. To reveal the advantages and disadvantages of Du Telecom, it is necessary to conduct an internal analysis. The Internal Environment of Du Telecom The marketing strategy of Du Telecom is to win the international market the same as Etisalat. Moreover, it has all chances for doing it. The internal environment is favorable for the development of new services and implementation of the innovative technologies. One can say that Du Telecom depends on high demand and technology. First of all, the customers want mobile connection, fixed telephony, broadband connectivity and IPTV services at moderate prices. Modernization must be the main strategy for Du Telecom as innovative technologies cannot stay at the same level. Customers varying needs are the driving forces for the changes. New possibilities, challenges and situations occur under the influence of customers and lead to sustained growth. The threat of substitutes is another essential component of the internal environment. It makes Du Telecom be on the alert and ready to high competition. Competition between telecommunication systems is a natural phenomenon and that is why the company should find a possibility to use it for further development and successful operation not only at the domestic market. At the present time, customers do not doubt in the quality of Du Telecom services. The company exceeds customers expectations, making it a key to success. The experience of the company is one of the most fulfilling and richest comparing to the Emirates Integrated Telecommunication Company, the Mubadala Development-owned Satellite Company and Etisalat. Moreover, Du Telecom demands additional financing and investments for collaboration with the foreign partners (Cohen, 1995). Internal Forces and Trends Considerations: Strengths Providing services that will satisfy customers needs. To locate telecommunication centers not only in big cities but small towns, as well. Implementation of Business Intelligence system for controlling the situation within the company. Creative and talented employees. Providing a broad variety of services. Successful leadership is the basement for good marketing and management. Weaknesses Contradictions between companies offerings and customers tastes. The customers can ignore telecommunication services for the sake of other companies. Additional costs and losses. Movement of labor forces. Low potential of human resources for fulfilling goals. High competition between leaders that may result in following their interests rather than companies ones. Opportunity To implement new telecommunication services. Increasing of profits. Possibility to control profits and spending. Training and learning of human resources. Improvement of services quality. Conducting trainings. Threat Spending the additional costs that could not be profitable. Changes in the structure can lead to companys issues. Inability of employees to work with it efficiently. Refusals of employees from training. Complaints and possible lawsuits. Poor leadership can lead to the failure of the company. Trend Focusing on the global market and widening its possibilities. Offering services at moderate prices, making them affordable in multiple quantities. Innovation. To develop knowledge management. Developing services and human resources. A democratic leadership. In general, the internal environment of Du Telecom benefits its development and allows its operating at the global market. However, in order to understand the probable challenges for the company, it is necessary to analyze its external environment. The External Environment of Du Telecom Economic, political, environmental, legal, technological and sociocultural factors influence the external environment of Du Telecom. Legal factors relate to paying taxes and following all governmental laws concerning telecommunication. The company should provide the security of its clients and their privacy. It means that Du Telecom should protect customers rights when they deal with using of its services. Following the legal requirements is the basement for a good image of the company. In the UAE, the governmental regulations are crucial and that is why Du Telecom should collaborate with other legal institutions. Economic factors of Du Telecom refer to the economic state of the country and such phenomenon as an economic crisis, Gross Domestic Product and unemployment. However, if the economy is at the peak of its development, it can be a driving force for selection of human resources and gaining of high profits. Another way to increase profits is to integrate at the global market and operate in the USA and the UK. Technological factors concern changes in management process and innovation in services. TV packages, mobile plans, implementation of the latest models of phones and modems are the ways of the development. The strength of such factors is that they allow the implementation of the innovative technologies. However, progress and changes demand spending additional costs. Creating a qualitative connection is another top priority of Du Telecom. The mission of the company is to improve constantly, which means that the company is on the way to innovations and technological progress. Development of human resources, satellite services, Internet exchange facilities are the driving forces of technology. Social factors of Du Telecom concern negative influence of telecommunication services on the human health. The company should conduct meetings devoting to healthy lifestyle propaganda. They create a reputable image of Du Telecom. People become more health-conscious and choose a healthy lifestyle. As a result, healthy lifestyle propaganda will serve as a promotion and advertisement for the company. Environmental factors refer to creating an ecologically friendly image of the company. Du Telecom should participate in the events promoting environmental protection and act as a sponsor, as well. Competitive Forces As to the power of buyers, Du Telecom depends on high demand of customers and technological progress. Varying needs of customers motivate Du Telecom to healthy work environment. Internship, sponsorship programs and work skills programs motivate employees to work here. The available systems of reductions and qualitative connection of telecommunication services attract customers to Du Telecom. Threat of substitutes is another dilemma of Du Telecom. The Emirates Integrated Telecommunication Company, the Mubadala Development-owned Satellite Company and Etisalat can substitute Du Telecom. For this reason, it should find the ways to offer more efficient and quicker means of communication. Threat of new entry is another issue for Du Telecom that demands development of the brand image and human and financial resources. Competitive rivalry is an evident problem, but it is necessary to use it as a key factor for the innovation and changes. Du Telecom is a competitive company that has high capital costs, distribution channels, economies of scale, proprietary technology and high level of telecommunication industry (Porter, 1985). Supplier power is another factor that defines the place of the company at the market. Supplier power of Du Telecom is sufficient because it collaborates with many telecommunication companies that are its partners. Buyer power is also an important aspect in the telecommunication business. In this sphere, the company deals with individual and industrial buyers. One cannot say that power of industrial and individual customers is high. That is why it can negatively influence selling of the company. Related and supporting industries of Du Telecom include but are not limited to the phone and computer manufacturing companies. Management Performance Management performance is a tool used to benefit Du Telecom. Employees are essential assets of the company. Therefore, it is important for managers to ensure that their workforce is always effective and efficient. The performance appraisals of employees and team performance are the ways of improving management performance. Du Telecom uses the Balanced Scorecard, the Business Intelligence System, as well as the Evaluation Management System. They are perfect innovations in the world of business that benefit and contribute to the development of performance management. They help overcome weaknesses and reinforce strengths of the company. It is recommended to use the measurement performance systems in the organizations. The following systems provide an opportunity for Du Telecom to develop and innovate (Rumelt, 1980). It is evident that the management performance of Du Telecom is not perfect and has some drawbacks. Du Telecom deals with such human resource issues as productivity, arranging and carrying out training, recruiting employees and preventing discrimination. Productivity of the company can be low due to the incompetence of employees or high competitiveness at the market. Management of Du Telecom is diverse, and the cases of discrimination are not typical for the company. Management team of Du Telecom includes experienced managers such as Osman Sultan, Farid Faraidooni, Fahad Al Hassawi, Ananda Bose, Amer Kazim and Ibrahim Hassan Abdulla Nassir. Management activity of Du Telecom refers to the improvement of human resources, strategic planning, talent and knowledge learning and training (Barney, 2012). Financial Performance Du Telecom financial success is defined by the revenue earned from sales of products and the provision of services. After having analyzed the financial results of Du Telecom, it is evident that the company has high performance. The increasing number of competitors is a basis for further development of Du Telecom. This table of revenue and profit reveals that Du Telecom shows colossal growth. Such drastic increase proves that the right business strategy is applied by the company. Though Du Telecom is a young company, it can become one of the leading and competitive companies in the market due to its hard work, persistence and constant development. It is evident that the annual revenue of the company is constantly growing. It should be noted that the main goal of Du Telecom is to move in the same direction. Du Telecom needs a rapid expansion from the local market to the international one in order to keep its success. The operating income loss is the result of the increased market costs. The use of an aggressive subscriber acquisition strategy can help Du Telecom increase its revenue. Strategic Issues of Du Telecom Du Telecom can deal with complaints of customers regarding price, employees service and telecommunication quality. It means that the company should find the compromises with customers in order to avoid lawsuits. There are services that are priced higher than in its competitors and it can lead to losing customers. The wrong price strategy can result in decline of profits and that is why Du Telecom should regulate its prices. One cannot say that Du Telecom is successful in its distribution strategy in full measure. Du Telecom can have delays or lateness in delivering the products and services. Du Telecom promotion can cost more than expected and as every business wants to minimize its spending. The wrong promotion strategy can lead to decreasing of Du Telecom brand value. Weaknesses of Du Telecom Expensiveness Some telecommunication services are not cheap. Hence, demands for the services of Du Telecom may decrease due to its expensiveness. The company should adapt its prices to its customers. It can propose and put in practice a flexible system of reductions. Service Quality The clients of Du Telecom may complain about the quality of services. It means that Du Telecom should take care of its reputation and satisfy all needs and demands of its clients. It can be stated that products and services of Du Telecom are not of low quality; though, sometimes unpleasant situations with products and services may occur, thus damaging the reputation of the company. Recommendations Du Telecom should use the Balanced Scorecard, the Business Intelligence System, as well as the Evaluation Management System as they are perfect innovations in the world of business that benefit and contribute to the development of the performance management. They help overcome weaknesses and reinforce strengths of the company. The company should use various surveys to determine the level of customer satisfaction. It means that the company is interested in high quality of its services and products, as well as customer satisfaction. Du Telecom should orient on the global market development. The company should follow a global strategy that is aimed at offering products interesting for customers from all over the world. Du Telecom should open new service centers and improve telecommunication quality. Customer should be at the first priority and that is why it should satisfy their personal desires concerning communication. Du Telecom should pay more attention to fast services and collaborate with companies regarding mobile connection, fixed telephony, broadband connectivity and IPTV services. Du Telecom has a valuable opportunity to develop the services that will be advantageous and innovative. Production strategy of the company deals with creating of new locations for its telecommunication services. Consequently, the company builds capacity with demand and, as a result, it has not evident losses but very high profits. One recommends opening more locations, streamlining, launching new products as the ways for winning of international marketing. Du Telecom should have a competition-based pricing. One recommends offering a flexible system of reductions. Du Telecom should be sensitive to competitors prices and offer better products with similar prices to competitors as it will attract more customers. The pricing strategy has to reflect the value of a service or product. In detail, the value of the product should determine if the quality provided falls on a higher or a lower budget product scale. Expected Trends in the Future One can distinguish the following marketing objectives of Du Telecom for 2015: Becoming more competitive in the UAE. Providing available prices. Implementation of new services. Opening new locations. Development of new technologies. Attraction of more customers via promotion strategy. Du Telecom should look for new suppliers as new supply chains will benefit the production of more qualitative services. Integration into the global market is a new way to development. Du Telecom should communicate with the clients in order to know their tastes and to collaborate with competitors in order to reveal their marketing strategies. Information about Du Telecom, as well as about its products and services, is available via direct mailings, Internet and in person. Such aspect is aimed at satisfying different customers’ needs and at attracting customers from other countries in the result of marketing globalization.

Report on the Religious Life of Planet Earth Essay - 1

Report on the Religious Life of Planet Earth - Essay Example Furthermore, examples in relation to a descriptive analysis of behavioral actions in tandem with the religious characteristics will be incorporated. Belief and Reverence in the Supernatural Beings The basic and fundamental aspect of religion foremost entails a belief and reverence in the Supernatural beings (Bowker, 1997). These include belief in gods, spirits, and God in humans express acknowledgment and reverence to the existence of supernatural beings within an ultimate reality world. Examples depicting belief in supernatural beings is evident among religious groups such as the Hindus that acknowledge the existence of 330 million gods under a single the sole Ultimate Reality of the Brahman, which supersedes all forms and names (Bowker, 1997). Among the Christians, there is the monotheist belief in one supreme and Supernatural God. However, it should be noted that the practice of theism should not be mistaken for religion as is normally the case. Evidently, theism can exist beyond the confines of religion and similarly some religions can be classified as atheistic. The existence of supernatural deity is non-existent with non-religious mandarins. Ritual Actions directed at Sacred Objects, Places and Times Religious persons normally exhibit ritualistic practices that involve reverence to the sacred entities (Haught, 1990). Evidently, such ritualistic practices contribute towards the uniting of members of the religious cohort with their descendants and also ancestors. The ritual acts a pertinent role in the social relations of religious groups. It is pertinent for the ritual acts to happen in sacred places, sacred times and accompanied by sacred objects. Examples of such ritualistic acts are evident through the celebrations or reenactment of sacred stories that are symbolized through ritual rites that occur annually. For example, the celebration of Christmas Day among Christians is sacred ritual undertaken every year while Idd ul Fitr is a ritual synonymous amon g the Muslims. Distinction between the Sacred and the Profane Places, Objects, Time It is a common aspect among religion to offer a distinction between the sacred and the ordinary or profane objects, places or time (Bowker, 1997). Evidently, this distinction enables believers to exercise devotion on the hidden supernatural and transcendental values of the world. A perfect example depicting this aspect is the distinction placed upon Mecca as the holiest place for the Muslims compared to other places of the world. This evident through the ritual prayers, five times a day, conducted by Muslims while facing the direction of the holy land of Mecca. Furthermore, this is evident through the annual pilgrimage known as Hajj conducted by Muslims annually to the holy place to offer devotion. Evidently, this takes place within the Muslim calendar in the month known as Dhu’l-Hijja. On the other hand, the Christians exhibit reverence and recognition of sacred days such as Easter and Christ mas within the Christian calendar. Evidently, the sacred places, objects and times provide recognition that there is more meaning to life than what is visually perceived in the physical world. The Recognition of Ethical Principles or Moral Code The practice of ethical principles or moral

Future Trends Influencing Police Essay Example | Topics and Well Written Essays - 500 words

Future Trends Influencing Police - Essay Example Technology has increasing become an indispensable tool in the contemporary times. The efficient use of technology within the operation of policing has greatly aided the police force to enforce law and order. Indeed, the use of technology has hugely facilitated the police to enhance its effectiveness in resolving crime and punishing the criminals with more authenticity. The advancement made in forensic science and uses of sophisticated technology to investigate complicated criminal issues have shown that trends in technology would remain the major factors of influence within the police force. To efficiently handle the increasing numbers of cyber crimes have also made technology an intrinsic part of policing in the 21st century. Hedlund and McCartt (2002) of AAA Foundation of Traffic Safety, claim in their report that ‘drunk drivers continue to plague American highways. They crash, they injure, and they kill. In 2000, 16,653 traffic fatalities — 40 percent of all highway d eaths’. The drunk driving has today become a major road menace that needs to be tackled with more innovative approach. The punishment and financial fine have not been an effective deterrent for the offenders.