... cost accounting, which claims a precise origin in the late fifteenth century scholarship of the monk Luca Pacioli, a zero point for management accounting is less specifically defined (even though the discipline is more recent). The earliest elements of management accounting are easily identifiable in large, early nineteenth century textile activities (Parker, 1969 and Pollard, 1968), but the Industrial Revolution was ... types of cost models as a means of identifying internal efficiencies and returns on investment. Interestingly, even though the exact origin of management accounting is ...

• Word Count: 5316
• Approx Pages: 21
• Has Bibliography
• Grade Level: Undergraduate

... . They start from the very beginning exploring as far back as the 18th century by discussing how textile mills started recording in their books accounting information. Accounting emerged as a discipline in the early 18th century, but their underlying purpose was not for internal uses but it was created so that stakeholders could gauge the value of their investment in the ... required new types of cost models as a means of identifying internal efficiencies and returns on investment. Interestingly, even though the exact origin of management accounting is not precisely identifiable, the disc...

• Word Count: 3169
• Approx Pages: 13
• Has Bibliography
• Grade Level: Undergraduate

... a `New International Economic Order' emanating from poorer post?colonial states contained within it the kernel of a liberal defence of justice as fairness. Liberal institutionalism According to the history of the discipline of International Relations, the collapse of the League of Nations signified the end of idealism. There is no doubt that the language of liberal institutionalism was less avowedly normative; how ... `Liberalism' signifies the broad Liberal tradition in international thought, whereas lower case `liberalism' signifies a particular kind of liberal thinking, or an individ...

• Word Count: 3075
• Approx Pages: 12
• Has Bibliography
• Grade Level: Undergraduate

... agricultural land into an industrial-agricultural state. This transformation was carried out under a system of central planning patterned on that of the Soviet Union. Consumer desires were ignored, tight labor discipline was enforced, and living standards were depressed, so that the largest possible share of Hungary's resources could be used to develop an industrial base. Investment in industry was encouraged by ... a tax and subsidy structure that overpriced consumer goods and underpriced the components of heavy industrial goods. The highly centralize panning process often led to ineff...

• Word Count: 1630
• Approx Pages: 7
• Grade Level: Undergraduate

... ;a constitutional psychopathic state" (14). They had to fight against the notion that they made "poor combat soldiers" and "their presence in units would threaten morale and discipline" (2). Some psychiatrists would not want to ruin the life of homosexual's and would still let them join the military. If they would dismiss the homosexuals that were honest from ... ...

• Word Count: 1395
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

... -indulgence, hedonism, cowardice, and physical and moral softness, as well as rationalism, skepticism, atheism, humanitarianism, and democracy. Fascists striving to become the "new man" appealed to "spirituality," which generated self-discipline and virility, and allowed one to feel hate instead of pity for one's victims. The last defining feature of fascism was the scapegoating of groups such as Jews, leftists, and ... ...

• Word Count: 1719
• Approx Pages: 7
• Has Bibliography
• Grade Level: Undergraduate

... the Soviet economic decline is the rigid command economy' imposed by Stalin in the early 1930s. It did not reward individual or collective effort; it absolved Soviet producers from the discipline of the market; and it gave power to officials who could not be held accountable by consumers. Consequently much of the investment that went into the civilian sector of the ... ...

• Word Count: 2365
• Approx Pages: 9
• Has Bibliography
• Grade Level: Undergraduate

... ;particularly after the disastrous interruption of World War II. The Soviet leadership, therefore, was ruthless in marshaling all available human and material resources for the job of modernization. The harsh discipline and economic austerity that were necessary could be imposed only by an unrelenting dictatorship that could control all citizens' activities and suppress any hint of dissent or autonomy. The resulting ... ...

• Word Count: 2983
• Approx Pages: 12
• Grade Level: Undergraduate

... that in victory the allies also recognize their potential culpability in the commission of war crimes. Jackson goes on to say "This trial represents mankind's desperate effort to apply he discipline of the law to statesmen who have used their powers of state to attack the foundations of the world's peace This Charter and this Trial, implementing the Kellogg-Briand Pact ... ...

• Word Count: 2850
• Approx Pages: 11
• Has Bibliography
• Grade Level: Undergraduate

... forever, and the wounded were left behind. Each soldier carried his own four-day ration, but unfortunally, these rations were all consumed during the first day due to lack of discipline; therefore, out of the 500,000 troops that Napoleon brought, only 20,000 of these man managed and straggled to save their lives. Finally, Napoleon's hunger for power and dominion ... ...

• Word Count: 1357
• Approx Pages: 5
• Grade Level: Undergraduate

... but considerably weakened. New and younger leaders tended to be more partisan and ideological, and less willing than the old leaders to defer to presidential authority on foreign policy. Party discipline declined, and congressional members became more involved in foreign policy due to the ability to travel overseas easier. Although the system has undergone changes, the ability of a president to lead ... ...

• Word Count: 818
• Approx Pages: 3
• Grade Level: Undergraduate

... strengthen the national purpose, with war and expansion as tests of strength and arenas for heroic sacrifice. Coordination and propaganda: advertising, ceremonies, the ruling party as an enforer of social discipline and respect for the leader. A belief in at least some traditional hierarchies: the army, the family, sometimes the church. A hatred of socialists and liberals: socialists as opponents of national self ... ...

• Word Count: 1819
• Approx Pages: 7
• Grade Level: Undergraduate

... yielded a comparable reduction of Canadian tariffs- forty percent of Japanese, United States and EEC tariffs together helped along with comparable reduction of Canadian tariffs. Agreements were made to instate international discipline to government procurement policies. The biggest gain of the conference for Canada was with United States exchange of tariff concessions. A deal with the United States was made that stated that ... ...

• Word Count: 2464
• Approx Pages: 10
• Grade Level: Undergraduate

... . Such forces were themselves above the law. Special courts had the power to sentence people to death for treason while concentration camps and penal settlements were other means of enforcing discipline and uniformity of thought and action. In terms of both Italy and Germany, the use of violence or threats of violence to impose their views on others (fascism and Nazism ... ...

• Word Count: 1866
• Approx Pages: 7
• Grade Level: Undergraduate

... a strictly theoretical analysis of International affaires, and demands to interpret reality by locking outside the reality itself, that is, any type of variables. "It is an irony of the IR-discipline that it has combined a focus on states as the most important actors in the system with an astonishing absence of analysis of the state itself- (Søresen 2001: 21). This ... ...

• Word Count: 2336
• Approx Pages: 9
• Has Bibliography
• Grade Level: Undergraduate

... the Hitler Youth (HJ) mandatory, driving up membership of the organisation to 8,870,000 at the beginning of 1939. The Hitler Youth indoctrinated young Germans with Nazi concepts of race, discipline and obedience. Summer camps were set up, in which political ideological teachings, physical fitness, rifle practice, endurance and team-building games were core activities. The aim was to breed a new ... ...

• Word Count: 1333
• Approx Pages: 5
• Grade Level: Undergraduate

... a result of poor training, and furthermore, many of these resulted in punishment as accident prone untrained workers were tried as saboteurs to fill the gulags. Even for the trained labourers, discipline was harsh. If a worker didn't complete his targets or was late to work, he could be punished by losing his job, which often meant his house as well. Shock brigades ... ...

• Word Count: 5589
• Approx Pages: 22
• Grade Level: Undergraduate

... had grown to peak strength of 800,000 men and women under arms. While showing little mercy to German, Italian, Ustashi or Chetnik foes, the Partisans at times enforced draconian discipline of the harshest kind upon their soldiers where civilians were concerned. In one instance a peasant woman complained to the local Partisan commander that two of his men had entered her ... ...

• Word Count: 1183
• Approx Pages: 5
• Grade Level: Undergraduate

... -nationalist elements. The members of the Tosei-ha did not believe in direct actions against the government or the use of terrorist methods. They believed that such actions undermined the discipline favored by the army and so were dangerous. They believed that to achieve their aims they should work through legal means to not only gain power within the army but ... ...

• Word Count: 1437
• Approx Pages: 6
• Grade Level: Undergraduate

... abolition of commoditized labour. However cunning and visionary these formulations were, scholars have already realized the limits of communist ideals. The succeeding discussions will focus on these limitations. Sociology as a discipline has her roots grounded on the major principles of communism. As a major sociological framework, conflict theory seeks to explain the dynamic nature of human relations heavily saturated with opposing interests ... ...

• Word Count: 5382
• Approx Pages: 22
• Has Bibliography
• Grade Level: Undergraduate

... of these situations cannot be helped, the same problems can occur for the children involved as in homosexual relationships. Growing up neglected due to their parent's needs and lacking basic discipline are just some of the problems which have been known to complicate single-parented children. In the past single-parent families were not particularly common either. History suggests that it ... ...

• Word Count: 1079
• Approx Pages: 4
• Has Bibliography
• Grade Level: Undergraduate