Sunday, February 16, 2020

Criminal justice careers Research Paper Example | Topics and Well Written Essays - 250 words

Criminal justice careers - Research Paper Example Besides, this link outlines various stages both in terms of education and experience that one must go through to attain the position of being a judge. These stages to land on such a career include; attending an undergraduate school, earning a degree in law, becoming a lawyer, obtaining judgeship, and completing a state-administered training on judgeship. The above article from the database of federal judges outlines the basic procedure that one must fulfill in order to become a federal judge. According to this article, federal judges are nominated by the president of the United States of America and subsequently confirmed by the Senate. Multiple steps to this process include; nomination of a candidate to the judicial seat by the president, a questionnaire is filled by the candidate and reviewed by the judiciary committee of the Senate, a hearing is constituted to interview the candidate, the committee votes either to return or approve the candidate (Cecil 2006). American Judicature Society; which composes of nonpartisan group of judges, citizens, and lawyers with the main mission of working towards better judicial selection, effectiveness, and ethics within the criminal justice. This association publishes articles on an annual basis on ethics within the judicial system. American Civil Liberties Union; which is an interest group comprising majorly of members of the civil society and other interested legal experts with the main mission of utilizing all possible means to preserve the rights of human beings, particularly before the criminal justice system. Publications of this association are periodic reports on unfairness cases within the judicial system. American Society of Criminology; which has the main mission of scholarly study of crime incidences. This association is primarily composed of college professors. It provides publications on crime

Sunday, February 2, 2020

Management accounting - financial reporting Essay

Management accounting - financial reporting - Essay Example Recent literature suggests that the environment that supports management accounting practices have changed considerably with advances in information technology, mounting competition among companies, globalization of businesses, economic recession, new management strategies and the shift of focus to customer services and improve quality. To support such changes, companies have altered their management accounting practices to adapt to the ever changing environment. There is sufficient research done by the authors discussed in this work, to support such a statement. The authors have also identified the factors that led the companies to implement such changes in their respective subject groups.To remain competitive in such a globally advanced environment, developing countries have introduced new cost and management accounting systems such as activity-based costing (ABC), activity-based management (ABM), target costing, product life cycle costing, quality cost management, customer account ing and the balanced score card (BSC) approach to performance measures. The difference in the systems used by the developed and developing nations can be attributed to the difference in cultural values between them. The systems in practice in the developed nations need not suit the developing nations as the environments surrounding the two are significantly diverse.A study of the South African firms by Waweru et al (2004) revealed that on average 63 percent of the management accounting changes were implemented in the last decade... The study reveals that Australian companies are early adopters while Indian companies are late adopters. The final study discussed by Damant (2003) in this work deals with a specific aspect of financial accounting, the income statement. The author of the study supports the view that a proposed change is needed to the traditional profit and loss account to promote better understanding and transparency in reporting. Although it is evident from the study that financial accounting requires a standardized format across companies and industries to enable comparisons and benchmarking, the author is of the opinion that implementing the new matrix would clear away many past and present difficulties in financial reporting. Theoretical insights by the authors According to Waweru et al (2004), all organizations are subject to their external environment and are dependant on them for their inputs and their output. "A company has to maintain a consistent relationship with the environment for its success." The changes in the external environment cause a rippling effect that causes alterations in the management accounting principles adopted by a company. The authors concur with the statement and conducts further research to identify the factors that induce and hinder the companies to alter their management accounting principles. Studies have proved that the political, social, economic and cultural aspects that surround a company influence its management accounting practices. Bearing in mind the diverse conditions under which companies operate, developing countries are cautioned against adopting principles practiced by the developed countries. Joshi (2001) also supports previous studies conducted concerning management accounting