Genetically Modified Organisms ( Gmos ) - 1405 Words

With the development of agricultural industry, we can see there are more and more discussion and debates on Genetically Modified Organisms (GMOs). Since genetic engineering techniques have not existed for a long time period, people are still unfamiliar with scientific facts of GMOs especially GMO foods. After I read a few relevant research papers and academic journals, I realize that we cannot always trust how food companies advertise the harmlessness of their goods and how they lie about scientifically engineered foods. At first I was surprised by the miraculous power of genetic engineering, I wondered how foreign genes can be artificially put into other genes and how this transformation significantly changed foodstuffs we eat. Until I†¦show more content†¦Therefore, more than sixty countries in the world, such as Australia, Russia, Japan and most of European countries, have published laws and regulations to require food companies and supermarkets to label their products, t o give people the right to know about food they choose. Without labeling GMO products, there is no effective way to testify the actual effects on human body. This might be a reason why we barely hear about food safety incidents that directly relate to GMOs. However, it is doubtless that continuously having genetically engineered food can cause nausea, allergies and greater chance of getting cancer. Moreover, widespread use of antibiotic resistant genes in GMOs will largely reduce the effectiveness of antibiotics in the near future. We all know that agriculture is always a significant part of the U.S. economy and U.S has been one of the largest exporter of agricultural products, banning GM foods may not be realistic in the coming future. Why I hold that people need to say â€Å"No† to genetically engineered food is not only because I worry about health issues these products may bring, but also on account of environmental problems caused by transgenic engineering. According to an article I read named â€Å"10 Problems Genetically Modified Foods Are Already Causing†, in recent decades, biological diversity is threatening by large-scale of GM farming. â€Å"GM farms make things worse because not only do they produce a single plant species

Patrons and Artisans of the Renaissance Period - 992 Words

The Renaissance period (1400 to 1700) covered art, literature, philosophy and government. Renaissance culture spread outwards from Florence, to other Italian cities and then, over the following centuries, to the rest of Europe. It is widely understood that it was a unique combination of several different influences that led to the Renaissance, with the social and political conditions of the era, combined with great wealth and the large number of talented artists and artisans in Florence; influencing cultural development on an exceptional scale. Europe in the 15th Century depended on Italy for much of its commerce. Italy itself was made up of city-states in which power was shared by leading families. By 1400 its leading city-state,†¦show more content†¦Renaissance means ‘rebirth’ of the long-forgotten skills and wisdom of antiquity. In ancient Greece and Rome there had been a humanist element – renowned individuals left written accounts of their achievements and set out their views on drama, poetry, philosophy and maths. Greek philosopher and mathematician Plato (c. 424-348 BC), mathematician, physicist, engineer, inventor and astronomer Archimedes (287-212 BC) and mathematician Euclid (c. 300 BC) were rediscovered, as was Roman architect Vitruvius whose text De Architectura could explain the Roman ruins so noticeable in Italy. Renaissance architects enthusiastically accepted the classical rules of construction, balance, symmetry and proportion as explained in Vitruvius’s hugely influent ial text. The idea was not go backwards but rather to move forward taking advantage of the best human achievements of the past, establishing new links with a long-forgotten era of outstanding achievements in literature, architecture and the arts. The role of the Church also proved important – not only had these rediscovered texts been kept in monastery libraries, the papal court was a centre of patronage and cultural influence. Pope Nicholas V (reigned 1447-55) began an ambitious programme of building to celebrate the renewed sense of confidence that his robust papacy had brought to the Church, and this ultimately led to the great frescoes, statues,Show MoreRelatedArt Of The Renaissance : Questions And Vocabulary1283 Words   |  6 PagesAssignment 12.5 (Art in the Renaissance) Assignment- Questions and Vocabulary Terms: Giotto, Masaccio, Botticelli, Perspective, Guild, Artisan, Apprentice, Patron, High Renaissance, Pope Julius II, Michelangelo, Northern Renaissance, madrigal. 1) Giotti di Bondone (1266-1337) was an Italian artist and architect from Florence in the very late Middle Ages. He is considered to be one of the most important artists in Italy because he contributed greatly to the Renaissance style of painting and art inRead MoreThe Rebirth Of Art : Patrons And Artists936 Words   |  4 Pages The Rebirth of Art: Patrons and Artists The Renaissance, or â€Å"re-birth,† was a flourishing period of art that produced and developed different styles of art and other innovations. The art market grew tremendously due to the rise of materialism and a market for expensive goods. Art was not only viewed as an object for worship, but also as a highly valuable commodity. Artists were no longer just seen as artisans, but as talented artists, and the patrons were seen as wealthy, powerful people. The artRead More Italian Renaissance Arts Affect on Todays Culture Essay921 Words   |  4 PagesItalian Renaissance Arts Affect on Todays Culture World History Many of us today have things in our culture that we appreciate without thinking about where they have come from. The things we enjoy so much could be from another culture, and even another place in time. This document will explore the influence of Italian Renaissance art on todays civilization, which has greatly changed the art of today. The Renaissance was a time period that began in the early 1300s and lasted into the 1600sRead MoreThe Italian Renaissance Essay749 Words   |  3 PagesThe Italian Renaissance The Italian Renaissance was one of the most colorful, vital, and exciting times in history. Renaissance eventually comes from the French word Renaistre, meaning to be born again. The Renaissance was a revival or a rebirth of cultural awareness and learning among art, law, language, literature, philosophy, science, and mathematics. This period took place between the fourteenth and sixteenth centuries. The Renaissance in Italy flourished in the 15th century andRead MoreThe Renaissance Period3406 Words   |  14 PagesThe argument being put forward in this dissertation is that the Renaissance in Europe, with specific emphasis on Italy, during the 15th Century, was the most influential period in developing the ‘early modern’ human society. Many believe that this was due to its almost perfect location between Western Europe and the Eastern shore of the Mediterranean. By analysing various factors and sources, as well as different aspects of society, for example political factors and the views of contemporary textsRead MoreSocial Class And Social Structure In The Elizabethan Era726 Words   |  3 PagesSocial classes play a major role in society and shape the roles of the people. Since the Elizabethan period began, the social classes were well structured with many influences, such as prestige or wealth. Many citizens found ways to elevate their status and become more successful citizens in the public. The social class structure in the Elizabethan Era was thought to be strict and very well organized, yet still had many opportunities and flaws which lead to changes in citizens’ lives. Wealth servedRead MoreArt History : Renaissance Italy Art2596 Words   |  11 Pages ART HISTORY: RENAISSANCE ITALY ART Yim Tsz Fung Jeremy SID: 430114898 Date â€Æ' INTRODUCTION Italian Renaissance was a period of great cultural changes in Europe that started in Italy in the 14th century and continued until the 16th century. Renaissance marked the evolution between Medieval and the early modern Europe. The era of rebirth is known for the renewed interests in the culture of traditional antique after the Dark Ages. In the renaissance, art was very important as people expectedRead MoreCauses And Effects Of The Black Death1010 Words   |  5 Pagesof larger ones and the poor could now take jobs that could lead them to wealth. Money got concentrated with the few large wealthy families remaining. These wealthy families were now extremely wealthy and could patron the arts. This helped lead to the period of time known now as the Renaissance. This decreased population would leave land and wealth open for anyone who could take it and with more wealth floating around society began to shift and become more open. The black death killed almostRead MoreCompare and Contrast Medieval Ages and Renaissance1758 Words   |  8 PagesThe Medieval Ages and Renaissance were periods of distinct cultural and worldviews within the continent of Europe. Both the Medieval Ages and Renaissance had the presence of a social organization and had artwork centered on religion. However, during the Renaissance architecture was influenced by Greco-Roman styles, had the existence of towns, questioned the power of the Catholic Church, and had an educated public. The Medieval Ages was the period of European history between the 5th and the 15thRead MoreLeonardo da Vinci Essay2090 Words   |  9 PagesLeonardo de Vinci (1452-1519), considered a pioneer artesian, of the high renaissance, was best known for his art, science, and his wisdom. He believed in only what he could observe. His drawing Vitruvian Man (1490) is the balanced perfection of human anatomy. The fascinating artisanship, undertaken from a drawing, inside his mysterious notebook, illustrates, dissects, and shapes an understanding of the mechanical symmetry of humanity. His correlation between man and universe has enlightened

The Colosseum Essay Research Paper The ColosseumIn free essay sample

The Colosseum Essay, Research Paper The Amphitheatrum flavium In the first century AD, the Roman Emperor Vespasian decided that Rome needed a bowl that would non merely fulfill the crowds, but besides convince the magnitude that Rome had become a power to be reckoned with. He wanted them to cognize that Rome now once more had strong and unquestionable power in the universe after the strong and acrimonious civil war it had late gone through. His thought was to make an amphitheatre. This theatre, named the Flavian Amphitheater, earned a repute as the greatest and deadliest construction of all time built during the Roman Empire. The Roman people found their greatest amusement at public gladiatorial combats. Up until the late first century BC, these combats were held in the forum, the Circus Maxima, and other little spheres. At each of these sights there were great drawbacks. When the games were held in the forum, the lone seats were a limited sum of impermanent wooden seating. We will write a custom essay sample on The Colosseum Essay Research Paper The ColosseumIn or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The Circus Maxima could keep a much greater sum of people so the forum, but the big spina, which stood in the center of the combat floor, created a great ocular obstruction for all the witnesss. The little spheres had such limited seating that traveling to the disbursal of hosting the games was frequently non deserving it, due to the limited screening audiences. All of these locales besides harvested great safety and healthful concerns. None of them had public lavatories, or wash suites. They were besides about impossible to be expeditiously evacuated in instance of an exigency. In 53 BC the politician Curio created the thought to construct two semicircular bases built on a pivot. These bases could so be moved so each subdivision could be turned off from each other and view separate events, or they could be turned inward, organizing an ellipse, for joint screening. This was the first recorded amphitheatre in history. In about 72 BC Vespasian, the current emperor of Rome, took this cognition of Curio, along with that of the jobs created with the other theatres, and set out to construct the greatest amphitheatre of all time. The designer who created his design is unknown, but building began in 75 BC. He selected a boggy country between the Caelian and Esqualine hills as the sight for his construction. This country was besides the old sight of Nero? s Golden House. During Nero? s regulation he had created such a permanent semblance of panic throughout Rome that Vespasian wanted to turn out to Romans that this excessively could be overcome. His end was to transform the old abode of ill-famed horror into one of joy and amusement. The building is said to hold progressed at a really rapid gait. Vespasian passed off in the twelvemonth 79 AD, and the overseeing of the building was continued by his boies Titus and Domitian, until 80 Ads when it was completed. It is said that some 30,000 Jews were pressed i nto edifice this marvelous amphitheatre, and that they can be credited for the fast completion in a clip when modern edifice tools such as Cranes were unavailable. The finished construction was named the Flavian Amphitheater, after the opinion dynasty who created it. The Flavian Amphitheater was built in the form of oval in the award of the amphitheatre of Curio, but this one was much larger. There were three rule arcades. The intervals were filled with arched corridors, stairwaies, back uping infrastructures, and eventually grades of siting. Much of the rocks used in the building were mined from Albulae near Tivoli, a town that was some 50 stat mis off. Much idea and planning was put into make up ones minding what stones or stuffs would work best with each subdivision of the Flavian Amphitheater. The concluding determinations proved so strong that parts of the construction still exist 2,000 old ages subsequently. The foundation was built utilizing concrete, a edifice stuff that was created by the Romans. Travertine, a signifier of limestone, was used for the grades and arcades. Tufa-infill, a really porous substance, was used in between the wharfs and walls of the lower two degrees. The top degree, which was added after the initial building, was originally made of wood. After a few old ages, the wood was taken out and replaced with brick faced concrete. This was besides used for other parts of the lower degrees, and the vaults. Combined these edifice stuffs created an amphitheatre that covered six estates. The dimensions have changed somewhat over the old ages, as wars and catastrophes have taken their tolls, but the basic foundation remains integral in all topographic points. The elliptically molded walls were 620 pess by 507 pess on their long and short axes. Each degree of the Flavian Amphitheater was designed otherwise with varied architectural manners. To keep a criterion of consistence each degree had 80 arches that circled the outside of the edifice, but opened into the interior seating degrees. The first degree was 34? 5? high and 14? broad. Doric arches circled the exterior. They were used on degree one because they were the heaviest. The following degree was 38? 8? high, and had ionic arches that were 21? 4 high and 14? broad. The 3rd degree is 37? 10? high and has Corinthian arches 21? high and 14? broad. The Ionic and Corinthian degrees, were used in upper degrees, because they were much less heavy than their Doric opposite number. The 4th degree, which was added at a ulterior clip, had a much more basic building. It is decorated with Corinthian pilasters, which rose 45? 6? , and little rectangular Windowss. This top degree besides had brackets that anchored over 240 lumber poles that were used to back up a removable sunshade to protect witnesss from the Sun. When these three grades were combined they rose over 150 pess into the air. The floor of this amphitheatre started out as a simple ellipse, but as the old ages progressed so did the complication of the? conflict land? . The floor of the sphere had a base made of wooden boards. These boards were normally so covered in sand. Sand was used because it was the best stuff for soaking up of the blood that was lost in the conflicts. It is besides rumored that the floor had a complicated set of drains installed after completion under the reign of Domitian. These could be opened to let for run outing. Often non merely the seas of blood had to be washed off, but besides 100s of gallons of H2O if the amphitheatre was used for a mock naval conflict. The floor covered an country of 290 pess by 180 pess. It was surrounded by a 15-foot wall used to protect the witnesss from the wild animate beings. The wall was made of a wire mesh that was carried on poles and spiked with elephant ivories. The top of the mesh was so covered with ivory rollers that curved outward so that the animate beings could non acquire a bridgehead and so leap into the witnesss. To be on the safe side, there were besides ever bowmans posted in the bottom grades to hit animate beings o R work forces if needed. Underneath of the arena floor was a complicated set of labyrinths, suites and passageways. On this? cellar? degree were coops that stored the animate beings, gladiators, and captives. Fake scenery objects and other obstructions that may be needed in a conflict were besides kept here. A complex system of man-operated lifts was created to acquire the work forces and animate beings to the arena floor above. Underneath the chief arena several emperors besides had secret entrywaies created so that they could fly the amphitheatre if any unexpected catastrophes occurred. The Flavian Amphitheater was famed for it? s great organisation. It had 80 entrywaies, and had a seating capacity that held 45,000 people. This, added to standing room, created an amphitheatre that could suit up to 60,000 people. The Flavian Amphitheater was a microcosm to Roman society. The siting agreements represented the societal categories of the people. The emperor non merely had a particular box place for himself, but he besides had separate entrywaies that could merely be used by his associates. Senators and other public figures besides had their ain separate subdivisions. The first degree besides held seats for the members of the general Equestrian order ( the rich ) . The 2nd and 3rd degrees were for the general citizens, and whichever seats the general populace did non make full the hapless used. The upper degree, which normally was standing room merely, was where adult females and the lowest category of citizens sat. Soldiers were separated from the civilians, married wor k forces were separated from unmarried mans, and male childs were required to sit with their coachs. In the head of a Roman the amphitheatre in general was a topographic point of great symbolic significance. It was a topographic point where the triumph of human civilisation prevailed over anarchy, pandemonium, brutality, and savageness. It was besides a topographic point of justness. Criminals, Christians and captives of war, were frequently forced to conflict it out in forepart of the crowds with each other or other wild animals. In the times of the Romans there were besides professional gladiators who used the amphitheatre as a manner of turn outing their domination and derive money. The startup of the Flavian Amphitheater occurred in 81AD. Admission to the Flavian Amphitheater was free. The opinion categories felt that by giving free amusement to the multitudes, the people would stay happy and have small ground for rebellion. The first games lasted over 100 back-to-back yearss, and it is said that over that clip it saw the deceases of 9,000 wild animate beings, and 2,000 gladiators. For the following 500 old ages the senate and other high public functionaries hosted games for the populace which would digest the barbarous anguish of over a million captives. The Flavian Amphitheater hosted many sorts of events. In the beginning it was used for affaire dhonneurs between animate beings vs. animate beings or work forces vs. work forces. As clip went on and the public became more accustomed to the ghastly nature of these conflicts, they began to hunger more force. It has been said that the violent behaviour became hooking. Finally battles began to affect one on one combat between work forces and animate beings. These battles would frequently include caves, or mountains, that were placed on the arena floor to turn the conflict into an elusive game of cat and mouse. Normally during the center of a twenty-four hours of games an intermission of kinds would happen. During this clip 100s of work forces would be marched out onto the floor, and a mass executing would happen in forepart of the populace. This became progressively popular in the clip of the persecution of Christians. The tradition of these types of executings was carried on until 438 A D when gladiatorial combat was abolished. At that point battles still occurred, but they would merely affect animate beings. Another popular event was the naval conflicts. Often the floor would be flooded, and existent naval ships would be released into the arena floor/lake. Here the ships equipped with soldiers would prosecute in a realistic naval conflict. Citizens could come to the Flavian Amphitheater and see a conflict that was impossible to see anyplace else. The Flavian Amphitheater differed from that of other public amphitheatres because of its particular characteristics. In the center of the twenty-four hours incense would be lit and a particular system of sprinklers, that held scented H2O, would be turned on. These devices masked the great malodor of decease, and the public olfactory property of the crowds in tight infinites in the great heat. An sunshade was besides constructed to protect the citizens from heat shot. This sunshade was operated by a particular set of crewmans who were sent up from a naval base and were trained in the efficient operation of it? s gap and shutting depending on the conditions outside. Outsize doors, known as vomitoria, could besides be found at convenient musca volitanss for usage by those who wished to alleviate themselves of heavy nutrients consumed during the twenty-four hours. These particular characteristics all helped do the Flavian Amphitheater to be remembered non merely as the first lasting amph itheatre but a one of a sort locale of the times. The Flavian Amphitheater saw it? s last conflict in 523 under Theodoric, King of Ostrogoths. They had to shut it due to several grounds. One, when they outlawed human contending there was a great diminution of involvement of the general populace. Besides after such strenuous demands of the last few centuries the figure of wild animate beings available had dwindled greatly. Throughout clip, the authorities had besides begun to modulate the sum of money that the populace was allowed to pass on hosting the games. With the increasing disbursals of the needful resources to keep a successful demoing it became about impossible to be able to afford hosting the games. As clip went on the edifice was mostly abandoned. In the in-between ages, much of the rock resources were taken from it and used to build other nearby edifices. During the Middle Ages it besides earned the name which it is mostly known by today. It was named the Colosseum after a colossal statue of Nero that stood over 27 pess t all that was located near the theatre in the public forum. Today the Colosseum still stands mostly integral, due to its quality building. It has become one of Rome? s most powerful landmarks, as its walls tower over much of its historic milieus. The Colosseum was solid, thick and hardy, the same as how Romans wanted people to comprehend their imperium. Through one constructing the civilisation created a elephantine infrastructure of how their whole universe worked. The construction was Vespasian? s gift to the people. Even though it saw the decease of so many guiltless people, the followings of the Flavian Dynasty continued to be grateful long after their leave of power. To this twenty-four hours a repute of illustriousness corsets with the Colosseum, as many people remember Vespasian? s celebrated quotation mark, ? When the Colosseum falls, so falls Rome and all the universe. ?

Rubbish Collection and Disposal Garbage †Myassignmenthelp.Com

Question: Discuss About The Rubbish Collection And Disposal? Answer: Introducation The rubbish is the garbage hoarded up in residential area that has to be collected to keep the surrounding environment clean and neat so that the disease can be kept away (COC, 2017). The residential rubbish may be vegetable peels, rotten fruits, used office ground, soap cover, empty bottles, floor sweeping dust, used mop cloths and others. Rubbish cane or bag is put in the residential area, in which the residents dispose their household rubbish and garbage. The rubbish begs then collected by the municipalities and it disposes it far away of the city (OConnor, 2010). The collection and disposal process of rubbish includes different kinds of cost such as landfill cost, container cost, cost of towing van, pickup and dumpster rent, taxes and regulations, cost of rubbish bags, cost of rubbish collectors, and others. However, it can be said that it includes labor cost, equipments cost, administration cost, land, recycling cost and others (NCC, 2017). Along with this, the cost of equipments and tools are included in cost structure of collecting and disposing of the rubbish. The rubbish bags are kept at the residential area, which are collected and disposed every week (WM, 2012). Apart from this, the cost of labor also adds to the total cost of the collection and disposal of the rubbish from the residential areas. The labor is required for driving the wastage conveying vehicles, for loading the rubbish bags on van and truck, and recycling the wastage for reducing the wastage and for ensuring the healthy environment (HCC, 2017). Disposal is the process o f getting the rubbish out of the city and hoarding it up and recycling it for reducing the soil pollution and other environmental issues. Along with this, the other cost elements in the collection and disposal of the wastage or rubbish from the residential area include basket or container, tricycle, compost pit, segregation shed, uniform, safety measures such as gloves, tools and equipment, supervisor salary, repair and maintenance, sanitation workers and others. All these cost have to include as these costs are basic cost elements in the collection and disposal of rubbish from the residential addresses. However, the cost in collection and disposal of the rubbish from residential area can be calculated easily. First of all, all the requirements for collecting and disposing the rubbish have to be indentified such as container, rubbish bags, labor, equipments and tools, vehicles, and others. After identifying the requirement, the cost for each requirement is assigned for per week because the rubbish is collected from the residential areas each week. The units of labor, containers, bags, and other requirement are multipli ed by the cost per unit. Then this cost is multiplied by the number of weeks in a year for identifying the total cost for a year in collecting and disposing the rubbish. Difficulties in calculation of cost: Number of difficulties would occur in estimation and calculation of the cost in collecting and disposing the rubbish from the residential area. It is very hard to identify the requirement of the quantity of the rubbish per week in different residential areas which in turn cause difficulty in determining the requirement of the containers and rubbish bags. For this, the number of families and houses in the residential areas are identified and then the quantity of the rubbish per week is estimated. This helped in finding out the requirements in terms of number of containers, number of rubbish bags, number of vehicles for carrying the containers, and others. Furthermore, after finding the requirement the cost per unit has to be identified therefore it is required to find the ongoing labor rate in the city or town. The minimum labor rate has been used here for this. The number of people required for collecting and disposing the rubbish are then multiplied by the labor rate for identifying the labor cost. The cost included in the collection and disposal of the wastage from the residential areas are realistic to a good extent. Along with this, the calculation of the cost in collection and disposal of the rubbish is too long and tidy as first the cost per unit has been indentified, then the cost per week has been identified and then the total cost for one year has been identified. This caused the uncomfortable in calculation of the cost. Along with this, it was very hard to find the going on rate of labor, rubbish bags, and others tools and equipments as the price for this requirement vary at different places. Then the average price for the products or services was calculated and then the cost per unit was calculated. Lastly, it can be said that the cost calculated is exact realistic to the great extent. Rates for services of ABC Council Yes, there should be fixed fee for the services provided by the ABC Council for collecting the rubbish from the residential areas. The fee should be determined considering the cost of service. This is because the cost burden on the ABC council will be transferred to the people living in residential areas and gaining services. This also will improve the service of the ABC Council. Along with this, the fee for the services should be determined according to the weight of the waste and cost of service. The fee and rate of the services should be determined based activity cost this helps in determining the minimum fee criteria. The fees and charges for the services can ensure the compliance with the environmental regulations and ethical codes in society. This will make the people comply with the ethical codes. This will also generate capital for the Council that it can use further for investing in the more containers, equipments, vehicles, and measures and in recycling of the rubbish or wa stage. The raised fund may be used in the welfare of the society by reducing the rubbish collection period that may help in reducing the pollution and other diseases due to solid waste and rubbish. The management accountant is also known as corporate accountant. The management accountant is the person who aids in managerial planning and decision making by providing the information to the management about the financial transactions and accounting administration (Sunami, 2013). The management accountants are responsible of planning, preparing the budget, managing the risk, developing strategies and making decision in the organization (Lambert and Sponem, 2012). Therefore, the management accountant finds out the opportunities in market, analyze them to identify and mange the risk, arrange the finance for effective operation, and monitor the compliance. The main functions of the management accounts include the budgeting, tax handling, assets management, and helping in strategic decision making (Ahid and Augustine, 2012). Role of management accountants towards their employer, people and company For employer Management accounting becomes an integral part of the business. It guides and advises management at every step of the business. The role of management accountant gives the end number of benefits to the company. The accountants is responsible for the financial security, handling all financial matters and thus helps company to drive the business overall management strategy. Management accountants focus on the financial planning, cost accounting and management issues. The below given are the major responsibilities of the management accountants regarding the company. Budgeting- An accountants make the budget for the company regarding their overall key activities in the different functional departments. They forecast the overall budgeting and report to the senior managers so that they can take strategic operational decisions. Budget indicates the financial plan of the company using quantitative figures and forecasted the needs of the individual departments and allocated the budget as per their programs and schedules. Moreover, allocation in budgets creates the conflicts among the departments and it results the loss of the productivity. Sometimes, the management accountants produced the special budgets as per the requirement of the special needs. Most of the time the accountants produced the budgets for the company which includes master, sales, production, material, labor and cash budgets. Handling Taxes- They analyses the taxation part of the income through various rules like GAAP, IFRS and IAS and calculate the taxable amount from the income. Decision making- The management accountant is responsible for the strategic decisions in the company among various alternatives. For e.g. In a manufacturing unit, the responsibility of the management accountant is to determine the best product to manufacture that is more profitable to the company and the price charge to the customers. Moreover, the management accountant compares the price of the product with the cost associated with the manufacturing of the product. Managerial accountants perform cost analysis for certain products and divisions which include variable costs and fixed costs. The managerial accountant gives the direct information to the production manager which helps to take the production decisions in the future. Managerial accountants perform the cost analysis of the products and services of different divisions which include variable and fixed costs. On the basis of cost predictions, top management would forecast and develop the fruitful strategy for the company. For profession The management accountants are responsible to follow the ethical practices in their accounting. They have the social contract towards the society and their profession. They are bound to follow the codes, standards and regulations in their practices. They are the assets of the organization and business and they are socially bound towards their practices and provide the fair information to their users. They tend to responsible to maintain the integrity of the profession by provides good financial reporting to its users. They are responsible to protect the interest of the public regarding the accountancy profession. As a professional they are seen to be a privileged position in the society and they are dealing with all the issues that are related to the public interest. Accountants not only maintain the high standards in their profession but also help the organizations to act ethically. Moreover, it provides the professional advice to the small business owners to follow the management accounting process in their business operations to increase the reliability of the profession. They are responsible to indicate the major challenges and benefits to the small business owners and provide the best solutions to the public to follow these practices. The management accountants work with the small business owners and emphasize them to follow the specific responsibilities regarding their profession. This professional information benefits the owners to take strategic decision in the long term. For People Management accountants provide the fair information regarding the employees productivity in the company. They also responsible to adapt the fair accounting standards and provides benefits to the employees of the company. Moreover, the accountants are responsible to disclose all the information to the stakeholders of the company so that they can use the information for their benefits. They are solely responsible to protect the interest of the people towards accounting practices. They are responsible to meeting the expectations of the customers as well as it helps the lower level of management to handle the basic accounting tasks such as recording income and expenses, track tax liabilities and make reliable financial statements on the basis of these data. They adopt the social sustainability practices in their accounting and conditions monitors the financial activities at each functional level to maintain the viability of the profession and develop the trust among the people internally and externally. The public accountants emphasize many big organizations to fulfill the corporate social responsibilities and sustainability practices in their profession to the benefit of the public. They are solely responsible on trust of the public. This profession is driven by the public trusts and they lose their legitimacy if there is no public trust is exists between them. It is important for any public accountant to work for the benefit of the public and ensures that their trust and interest would not be down towards this profession Society An accountant with the help of its expertise, education, training and analytical skills provides multiple benefits to the growing society needs. The accountants provide justice in the matter of the taxation, fraud, financial policies, budgeting and even economic principles. An accountant handles the taxation matters of the business or a person so that they run the business smoothly in the society without bearing any unnecessary tax liabilities. Moreover most of the accountants provide the consultants services to the society regarding their jobs or ne startups. They analyse the business structure and reporting standards and plan the internal operations and control functions. On the basis of business structure, it gives the idea to the individual for long term planning. They collect, analyse, interpret and present all the important information that is beneficial for the management. They ensure the society regarding any fraud and misrepresentations done by the organizations and provide services in the areas of costing, budgeting and evaluation of the new investments, disinvestments and working capital management. The accountants also responsible to provide effective accounting information to the various levels like political, social, economical and legal. On the basis of information it assists society to make informed decisions in relation the effective allocation of resources. The measurement of accounting information at all levels of the society. The measurement of accounting profits and costs influenced on the jobs, taxes and prices. Ethical conflicts due to imbalance between responsibilities of MA: The management accountant cannot look at the interest of one part only but have to consider the interest of the all the parties at one time. However, the management accountant should consider the ethical principle and codes while performing his or her duty. The management account should perform his responsibilities regarding profession to ensure the compliance with relevant law, regulation, and knowledge and skills (Finch, 2016). Along with this, it is the ethical responsibility of the management accountants to provide clear, accurate, and reliable information. The imbalance in the responsibilities may cause the ethical conflicts. For example, if the management accountant considers the interest of the employer only and does not consider the interest of the shareholders in company, then it may lead ethical conflicts (Accountingverse, 2017). And the management accountant reports the information in annual report favorable to the employer but beguile the shareholders. This may cause ethi cal conflicts in responsibilities of the accountant to people and employer. Apart from this, for example the management accountant is obliged to ensure the confidentiality of the information. But to keep the interest of the shareholders, it is also responsibility of the management accountant to provide the shareholders with accurate and clear information (Finch, 2016). This may cause the ethical conflicts between responsibility of confidentiality of information to employers and responsibility of the accurate and clear information to the shareholders. Furthermore, the responsibility of administering tax policy and procedure also conflicts with responsibility to compliance with government rules and regulations. Therefore, for example, the management accountant is responsible for managing the income and tax policy so that tax can be reduced but this manipulation and responsibility may conflict with responsibility of compliance with regulation of accurate and complete tax payment (Accountingverse, 2017). Furthermore, for example if the management account ignores small mistakes in the accounts of the company and approve it then this action of the management can cause conflicts with the responsibility of honesty and fairness in accounts. This negligence behavior of the management accountant may affect the interest of people uses the accounting information of the company. References: Accountingverse (2017). Standards of ethical conduct for management accountant. 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