Effects of the War on Nationalism and Unionism

Effects of the War on Nationalism and Unionism The Great War proved to be a catalyst for profound change across the whole of Europe and beyond. Ireland proved to be no exception as the effects of the Great War changed nationalism and unionism in various ways. Some of those changes could have been predictable in 1914, whilst others could not have been. The constitutional future of Ireland had already caused much controversy before the Great War and that controversy did not decline just because Britain and therefore Ireland were fighting a war. Unionism was perhaps a more unified feature of Irish society and politics. In contrast, nationalism was split between the moderates that supported Ireland having Home Rule within the United Kingdom and the republicans that favoured a united Irish republic. The circumstances created by the Great War plus the actions of unionists, nationalists, republicans, and finally the British government all brought changes to nationalism and unionism. These changes will now be outlined. England and later Britain had been trying to impose its control over Ireland since the 12th century. Nationalism and unionism had been the reactions of the Irish to those attempts to make them obedient, if not loyal subjects of the British State. The nationalists were descended from the Irish who had resented, or even resisted British control. The overwhelming majority of the nationalists were Catholics and formed around two-thirds of the Irish population. The unionists on the other hand were strongly in favour of maintaining the union of Britain. Unionism was strongest in the Protestant dominated counties of Ulster amongst the descendants of the Ulster plantations. Unionism held the advantage of having aims that never changed whilst nationalism had the disadvantage of being divided between moderates and republicans, even though people with nationalist or republican sympathies formed a majority of the population (Wilson, 1989 p. 21). Nationalism had failed to achieve Home Rule in the 1880s, yet under the Liberal government that the Irish nationalist MPs backed, Home Rule seemed destined to be implemented after it passed through Parliament in 1912. The House of Lords managed to block its passing for two years, although it had just lost its power to veto legislation after the passing of the Parliament Act of 1911 (Ferriter, 2005 p. 123). However, the move towards Home Rule had provoked a militant unionist response in the form of the Ulster Volunteer Force (UVF) countered by the moderate Irish Volunteers and the more hard-line Irish Republican Brotherhood (IRB). The UVF, which was led by Sir Edward Carson used all the means possible to prevent Home Rule, and would have proved a formidable force for any Irish government in Dublin to defeat (Stewart, 2001 p. 166). The British were concerned about instability and possible civil war in Ireland during 1912 through to 1914. The first change the Great War brought was that many nationalists and unionists got behind the British war effort. Home Rule was put on ice until after the war finished. The British government could have used that extra support from both nationalism and unionism to its ultimate advantage yet proved incapable of doing so (Ferriter, 2005 p.111). Before any of the thousands of volunteers had been sent to the front line the British government’s decisions meant that the Great War would change nationalism and unionism. Instead of maintaining the good will of nationalists, the British government clearly showed its preference to those unionists who had volunteered for military service. The UVF seemed to be rewarded for its almost treasonable resistance to Home Rule by being enlisted as a whole and as a separate division. The moderate nationalists who had been in the Irish Volunteers were denied their own division. Redmond and the other moderates felt that the nationalists were being treated unfairly, despite supporting the British war effort (Madden, 2005, p.92). Nationalism more than unionism started to change once Irish troops started to get killed in the Great War. The Unionists views about remaining within the United Kingdom did not alter, regardless of how many of them were killed in the war. For nationalism, the deaths of so many of its most capable and moderate advocates changed the balance between moderate nationalism and republicanism. However, even as the death toll mounted amongst the nationalist volunteers fighting in the Great War, the majority of nationalists did not favour the foundation of a republic, just the implementation of Home Rule. There was resentment that the unionists received better treatment in the army than the nationalists did. There was also resentment that the unionist dead received more respect, even though nationalists also paid the ultimate price for fighting in the Great War. The Irish Volunteers had split over the issue of enlisting in the British Army. The vast majority of the volunteers did enlist and ca lled themselves National Volunteers whilst only a minority refused to enlist yet kept the name of Irish Volunteers. Between 150,000 to 158,000 joined the British Army, whilst 8,000 to 12,000 stayed behind to safeguard Home Rule from unionism or a change in British policy (Jackson, 1999 p. 198). However, it would not be Irish blood spilt in France or Belgium that would change nationalism and unionism during the Great War. In the end it would prove to be Irish blood spilt in Dublin that caused the most dramatic changes. Members of the IRB believed the Great War offered the opportunity to launch a major rebellion against the British whilst the British Army was fighting and therefore unable to concentrate its firepower against any rebellion. Republicans claimed such a strategy was taking advantage of circumstances that might only be available for a short period, if Britain were on the winning side in the Great War such opportunities would be lost. The IRB were joined by Sinn Fein and the Irish socialist movement of James Connelly (Moody Martin, 2001, p.256). The plans of a national uprising by the IRB were scuppered by the Royal Navy, which captured the German ship bringing weapons to the rebels. Instead of cancelling the rebellion altogether the IRB uprising still went ahead in Dublin. Slim chances of victory had been turned into no chance of survival let alone victory. The majority of people in Dublin originally saw the uprising as foolish and unjustified (Ferriter, 2005 p. 130). The Easter Rising of 1916 was an unmitigated disaster from a military and strategic perspective that resulted in around 450 deaths. (Madden, 2005, p.95). From the aspect of turning a majority of nationalists towards supporting a united Irish republic it was success, yet it was not the rebels that died in the fighting that aroused the upsurge in republican sentiment. This upsurge was due to the British government allowing the British Army to execute a handful of rebels after the rising. The executions were a serious blunder as it made the rebels martyrs for the Irish Republican cause and greatly undermined the British control of Ireland, except for Ulster. The British Army had intended to execute over 90 rebels, yet the death of the 15 rebels it did execute proved disastrous (Madden, 2005 p. 96). The Unionists regarded the Easter Rising as an act of treason; a sign that nationalism in general and republicanism in particular could not be trusted (Wilson, 1989 p. 45). Perhaps the greatest change to unionism as a result of the Easter Rising was the determination to remain within the United Kingdom, even if that meant partitioning Ireland in to two distinct nationalist and unionist parts. The Great War used up men, money, and resources in great quantities. The British government compounded its loss of support within the nationalist community by contemplating to extend conscription to Ireland. The Somme offensive in 1916 forced the introduction of conscription to the rest of the United Kingdom following the catastrophic losses caused. (Stewart, 2001, p.167). In all the British Army lost 794, 000 troops killed, wounded and missing in action during the Somme offensive, Irish nationalists and unionists were killed in their thousands (Castleden, 2005 p. 460). The republicans made further in roads into persuading nationalists that a republican solution was the best way to get the British out of Ireland. The British government did not introduce conscription into Ireland; the republicans in general and the Irish Republican Army / Sinn Fein (IRA) had gained further propaganda successes specifically. David Lloyd George met with both Carson and Redmond, promising Carson a permanent partition, whilst assuring Redwood it would be only a short-term partition (Madden, 2005, p.99). The Great War offered chances for nationalism and unionism to change, the war itself did not change everything. It was the republicans that prospered most from these changes due to Eamon de Valera and Michael Collins taking advantage of the circumstances the Great War had brought, especially after the Easter Rising (Wilson, 1989 p. 47). The Great War revealed the flaws in the political thought and strategy of the moderate Irish nationalists. The Irish Parliamentary Party had seen its greatest achievement of Home Rule suspended by the start of the war. Redmond believed that nationalism could achieve a compromise with British imperialism, a belief shattered by the Great War. Redmond also underestimated the potential of republicanism and misunderstood the aspirations of unionism. It was unionism and republicanism that changed Ireland profoundly after the end of the Great War (Ferriter, 2005 p. 130). Therefore, the Great War did change nationalism and unionism in various ways. Its first change was to suspend the Ulster crisis of 1912-14 and prevent the possibility of civil war in Ireland at that time. The outbreak of war was initially greeted with enthusiasm within nationalism and unionism. The British government gained a great deal of support from both communities, although it would eventually squander support from the nationalists. Only the republican fringe within nationalism did not support Britain’s war effort, regarding the Great War as an opportunity to end British rule in Ireland. Moderate nationalism was greatly changed by the Great War. The finest supporters of moderate were gunned down on the Western Front, whilst unionism increased its influence with the British government, with Carson serving in the war cabinet, whilst Redmond refused to do so. Unionism was proud of the sacrifices it made for King and country whilst moderate nationalism was weakened by being s een as sacrificing so many lives for an occupying power that did not seem to appreciate those sacrifices. The Easter Rising and its brutal suppression and the unwise execution of 15 rebels was the main catalyst for change with the British government foolishly making martyrs for the Irish republicans. Moderate nationalism was the main casualty of the Great War in Ireland. Republicanism was greatly strengthened after the Easter Rising, whilst unionism was grimly determined to hold onto Ulster. The Great War only delayed civil war in Ireland; the end of moderate nationalism and the misjudgements of the British government would allow extremism to take hold. This cause of events almost inevitably led to the partition of Ireland. Nationalism, unionism, republicanism, or the British government could no longer expect to control the whole of Ireland. The Great War changed things in favour of the republican and unionist extremists, the IRA and Sinn Fein proving especially astute at taking adv antage of those circumstances. Bibliography Castleden, (2005) Events that changed the world, Time Warner Books, London Ferriter D, (2005) The Transformation of Ireland 1900-2000, Profile Books, London Jackson A, (1999) Ireland 1798 – 1998: Politics and War, Oxford Madden F J M (2005) teach yourself – the history of Ireland, Hodder Education, London Moody T W Martin F X (2001) The Course of Irish History, Mercier Press, Cork and Dublin Stewart A T Q, (2001) The Shape of Irish History, The Blackstaff Press, Belfast Wilson T, (1989) Ulster Conflict Consent, Basil Blackwell Ltd, Oxford

Christianity Essay -- essays research papers fc

Christianity religion was founded in Palestine by the followers of Jesus. One of the world’s major religions, it predominates in Europe and the Americas, where it has been a powerful historical force and cultural influence, but it also claims adherents in virtually every country of the world. Central Beliefs The central teachings of traditional Christianity are that Jesus is the Son of God, the second person of the Trinity of God the Father, the Son, and the Holy Spirit. In Latin Trinity is define as threefoldness, fundamental doctrine in Christianity, by which God is considered as existing in three persons. While the doctrine is not explicitly taught in the New Testament, early Christian communities testified to a perception that Jesus was God in the flesh; the idea of the Trinity has been inferred from the Gospel of St. John. The developed doctrine of the Trinity purports that God exists in three coequal and coeternal elements—God the Father, God the Son, and God the Holy Spirit. (LaCunga 360) It sees these â€Å"persons† as constituted by their mutual relations, yet does not mean that God in his essence is Father, or a male deity. Jesus spoke of a relation of mutual giving and love with the Father, which believers could also enjoy through the Spirit. Christians also believe that Jesus’ life on earth, his crucifixion, resurrection and ascension into heaven are proof of God’s love for humanity and God’s forgiveness of human sins; and that by faith in Jesus one may attain salvation and eternal life. This teaching is embodied in the Bible, specifically in the New Testament, but Christians accept also the Old Testament as sacred and authoritative Scripture (Weaver 5). Christian ethics derive to a large extent from the Jewish tradition as presented in the Old Testament, (Carmody, Christian Ethics 15) particularly the Ten Commandments, but with some difference of interpretation based on the practice and teachings of Jesus. Christianity may be further generally defined in terms of its practice of corporate worship and rights that usually include the use of sacraments and that are usually conducted by trained clergy within organized churches. There are, however, many different forms of worship, many interpretations of the role of the organized clergy, and many variations in polity and church organization within Christianity. Divisions within the Religion In the... ...as Islam. People may also become Christian because they have been brought up in a Christian family. Christianity also appeals to many people who are homeless or less fortunate than others because of the promise of a better life after death. Many people regard the Bible as being proof of Christianity, especially the New Testament. If 2 billion people follow Christianity there must be something in it that draws so many people. Whether it is the promise of eternal life or that anyone can become a Christian, or the fact that you belong to something Christianity is one of the largest religions in the world today and is still growing. Bibliography Beach, Waldo. The Christian Life. Richmond: The CLC Press, 1966. Carmondy, Denise, and John Carmody. Christian Ethics: An Introduction through History and Current Issues. Engelwood Cliffs: Prentice Hall, 1993. ---. Christianity: An Introduction. Belmont: Wadsworth Publishing Company, 1994. Craig, David. What Christians Believe.Boston: Oneworld Publications, 2000. LaCunga, Catherine. God For Us: The Trinity and Christian Life. New York: 1992. Weaver, Mary Jo. Introduction to Christianity. Belmont:Wadsworth Publishing Company, 1984.

McCormick Company Essay

â€Å"Since 1889, McCormick has been the Company (McCormick) to turn to for flavor expertise. Today the world relies on their prized consumer brands, trusted ingredients and culinary know-how. McCormick is a global leader in the manufacture, marketing and distribution of spices, seasonings and flavors to the entire food industry. Customers range from retail outlets and food manufacturers to food service businesses.† The McCormick & Company was started in Baltimore, in one room and a cellar by 25-year-old Willoughby M. McCormick. McCormick’s first products were root beer, flavoring extracts, and fruit syrups and juices, sold under â€Å"Bee Brand† and â€Å"Silver Medal† trademarks; â€Å"Iron Glue† (Sticks Everything But the Buyer) and â€Å"Uncle Sam’s Nerve and Bone Liniment† (For Man Or Beast). Products were sold door-to-door and the motto was â€Å"Make the Best – Someone Will Buy It.† In 1896 McCormick bought F. G. Emmett Spice Company of Philadelphia. All machinery was shipped to Baltimore, as the firm prepared to enter the spice field. In the 1900’s its export office opened in New York City, products were shipped to South and Central America, South Africa, East and West Indies, and Europe. The â€Å"Banquet Brand† was established for spices and mustard and they incorporated in Maine, and the firm now enjoyed a wide good standing reputation as manufacturing chemist, drug & spice millers, importers and exporters. The company suffered a great loss of all material assets and records in the Great Baltimore Fire, but within 10 months, a new five-story building was erected on the old site. McCormick added â€Å"Bee Brand† Tea to the product line and became one of the first manufacturers of tea in gauze pouches, thereby introducing â€Å"tea bags.† In the summer of 1912, Charles P. McCormick began working as shipping department clerk and in 1925 he was elected to the Board of Directors. On November 4, 1093 the founder Willoughby McCormick died, thereby leaving 36-year-old C. P. McCormick as elected President and Chairman of the Board. Faced with the serious crisis of the Depression, he quickly implemented a new business philosophy called â€Å"Multiple Management.† A Junior Board of Directors was established. Though out the early 1900’s many business of the like were acquired and the McCormick’s target market was broadened. In 1970 Charles P. McCormick died of a heart attack and Harry K. Wells became Chief Executive Officer on December 1 following John N. Curlett’s retirement from the Company. Mr. Curlett remained Chairman of the Board. Just as in the early portion of the 19th century McCromi 1972 The Company entered a joint venture with Promociones y Commisiones, S.A. of the Republic of Mexico, purchased from the John Kraft Sesame Corporation of Paris, Tex. The venture was renamed Sesame Products, Inc. Industrial Flavor Group is established to encompass activities of Industrial Flavor Division (formerly Industrial Products Division), Botanicus Pte. Ltd., and Sesame Products, Inc. 1974 Acquired Golden West Foods, Inc., of Gilroy, Calif., to manufacture and distribute frozen food products. The Company entered the frozen foods field under the Schilling label with frozen sour dough breads at the retail level and with food service products. 1975 Acquired All Portions, Inc., for $4.5 million, which manufactures portion-control packets of condiments, with plants in San Fernando, Calif., Indianapolis, Ind., and Atlanta, Ga. The two major retail units of the Company the McCormick Division in the east and the Schilling Division in the West, were consolidated to form a new Grocery Products Division, headquartered in Baltimore. The Management Services Division was established to provide improved information services to all units. 1976 Chicago-based TV Time Foods, Inc., producer of popcorn products, was purchased for $3.75 million as a wholly owned subsidiary. 1977 Harry K. Wells elected Chairman, President, and Chief Executive Officer. John N. Curlett named Chairman Emeritus. Astro Foods, Inc., of San Rafael, Calif., producer of specialty frozen food products for airlines and restaurants, was purchased for $325,000 as a wholly owned subsidiary. 1979 $3.5 million plant in Bedford, Va., opened for production of frozen onion rings by Golden West Foods. Gilroy Foods dedicated solar energy project to be used for dehydration of onions and garlic. Han-Dee Pak, Inc., a portion-control manufacturer in Atlanta, Ga., was purchased for $6 million and became a subsidiary. Harry K. Wells was elected Chairman of the Board and Chief Executive Officer, and Hillsman V. Wilson was elected President and Chief Operating Officer. Sandoz, Ltd., a Swiss pharmaceutical firm, announced its intentions to buy the entire company in October 1979. McCormick supplies spices, herbs, extracts, seasoning blends, sauces, marinades and specialty foods to an assortment of retail outlets such as grocery, mass merchandise, warehouse clubs, discount and drug stores. In the U.S. their principal brands include McCormick ®, Lawry’s ®, Zatarain’s ®, Thai Kitchen ®, Simply Asia ® and El Guapo ®. In Canada their brands are Club House ® and Billy Bee ®, in the U.K. it’s Schwartz ® and in France it’s Ducros ® and Vahine ®. In other markets, including Australia and China, the McCormick brand is primarily used. Consumers can find thier products in nearly 100 countries around the world. To drive thier consumer business we are developing innovative products, increasing marketing effectiveness, expanding distribution and acquiring leading brands and niche products. The industrial business supplies products to many of the world’s top food manufacturers and food service businesses from locations primarily in North America, Europe and the Asia/Pacific region. Products include seasoning blends, natural spices and herbs, wet flavors, coating systems and compound flavors. While the McCormick name may not be on the package or menu, we add great taste to a wide range of packaged food including snacks, savory side dishes and cereals, as well as restaurant items that include sandwich sauces, chicken coatings and bread toppings. To grow our industrial business we are supporting the global expansion of customers, building current and new strategic partnerships and developing consumer-preferred, value-added products. With a solid balance sheet and strong cash flow, McCormick has paid dividends every year since 1925 and increased its dividend per share in each of the last 24 years. Effective strategies, our Multiple Management philosophy and a great team of employees are key ingredients behind our financial performance and increased shareholder value. Retail outlets, food manufacturers and food service businesses – they all depend on their spices, seasonings and flavorings. McCormick is so prevalent throughout the food industry that it’s very likely you enjoy the taste of McCormick every day. McCormick employees conduct business under the leadership of their Chief Executive Officer who is subject to the oversight and direction of a Board of Directors. We are open and honest in business dealings both inside and outside the Company. We serve our customers, consumers, suppliers and communities in accordance with the highest standards of business ethics.

Essay JFKs Assasination and Possible Conspiracy - 1597 Words

Who remembers where they were November 22, 1963? , The fateful day President John F. Kennedy had been assassinated. My mother was only three and she remembers the day. She was in the living room of her childhood home when a crying neighbor called my Grandmother and broke the news. The telephone call was the beginning of a chain reaction that sent the entire house into uncontrollable mayhem. The event had that effect on the entire nation. Men and women, Democrats and Republicans, adults and children mourned the loss of their fallen leader. President Johnson, the Warren Commission, and every fascinated watcher-on in the world would closely scrutinize that day and the following events. The facts of the day are still angrily contested even†¦show more content†¦2). The motorcade consisted of the presidents car, followed by a car designate as the Presidential follow-up which carried secret service members. Behind that was another open roofed car carrying Vice-president Lyndon John son and Texas Governor Connelly and their wives. Following the vice-presidents car was another follow-up car and several cars and buses with dignitaries and press representatives. The motorcade followed its designated route, first passing through a residential area of Dallas, and then making its way through the middle of the downtown area. The parade traveled west on Main Street and then made a right on Houston. The motorcade went one block and then made a left-turn on Elm. On the corner of Elm and Houston was the large, ominous Texas School Book Depository, where the fatal shots were later accused of being fired from. When the Presidents car turned west on Elm and crossed the Depository, three shots were fired at the motorcade. The President was struck by a bullet that entered at the base of his neck, just right of his spine and exited under the lower left portion of the knot in the Presidents tie. A second bullet struck Kennedy in the rear base of his head, causing the fatal wound . Texas Governor Connelly, riding two cars behind the President, was also hit. The bullet hit the Governor on the extreme right side of his back, just below the armpit. The bullet exited below his leftShow MoreRelated JFK ASSASINATION THEORY Essay3447 Words   |  14 PagesJFK ASSASINATION THEORY November 22, 1963, was one of the darkest days in the history of the United States of America. It was a day of complete turmoil. People all over the country dropped everything that they were doing. Children were permitted to go home from school and people huddled around their televisions in shock as they watched the days events. On this day, John F. Kennedy was brutally assassinated in Dallas, Texas. John F. Kennedy was probably the most beloved and popular president

Normative Ethics And Ethical Ethics Essay - 1434 Words

Normative ethics is defined as the study of ethical action, or in other words, the analysis of how one should act when faced with a dilemma, morally speaking. It evaluates the standards with regard the rightness and wrongness of an act. Descriptive ethics investigates moral beliefs while normative ethics evaluates actions. While descriptive ethics how many people believe that act is ethical, normative ethics investigate whether it is correct to have these beliefs. normative ethics therefore can aid in applied ethics, which is a philosophical examination of what will be the morally correct course to take in different areas of one s life. This makes normative ethics crucial in understanding whether Frankie did the moral thing in the movie Million Dollar Baby. The movie Million Dollar Baby revolves around the painful questions, and perennially ethical dilemma associated with euthanasia -- whether it is correct or wrong, whether the wishes to die of a dying person should be entertained and respected, and whether taking a life can be ever considered, regardless of the circumstances surrounding the decision. No standard answers can be given to these questions; it ultimately depends on the person’s moral compass and the ethical theory he or she adheres to. The paper will analyze Frankie’s actions using two major normative ethical theories of utilitarianism and deontology. Frankie is the old, Catholic trainer of the female boxer protagonist, Maggie. When Maggie sustained seriousShow MoreRelatedEthical Ethics And Normative Ethics1078 Words   |  5 Pagestwo questions are examples of why mete-ethics and normative ethics exist. To be able to create an environmental ethic, one must have a sense of moral conclusion. 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Many theologiansRead MoreEthical Theories Of Normative Ethics1259 Words   |  6 PagesOver the last couple o f weeks in Philosophy 103, we learned five theories concerning normative ethics: utilitarianism, duty ethics, virtue ethics, care ethics, and natural law ethics. While learning about those theories, I often thought about how the arguments for some theories included interesting ideas that I personally agreed with, but the methods of reasoning were somewhat lacking. Contrastingly, I encountered theories with arguments that were not thought-provoking ideas at first, but I becameRead MoreFeminist Ethics : A Better Alternative Than Traditional Normative Ethical Theories Essay1540 Words   |  7 Pagesthe question: Could feminist ethics provide a â€Å"better† alternative than traditional normative ethical theories? In order to answer this question, one must have an understanding of what feminist ethics is and what it aims to accomplish. 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I will provide an overview of the types of ethics I will use and evaluate the ways in which the use of these ethics would be practicalRead MoreNormative ethical subjectivism and the four arguments aganist it with examples1418 Words   |  6 PagesNormative ethical subjectivism is an ethical stance that attempts to specify circumstances under which an action is morally right or wrong using four distinct arguments that try to prove this claim. Normative ethical subjectivism claims that an act is morally right if, and only if, the person judging the action approves of it. Stemming form this view on ethics a normative ethical theory has been made. An ethical theory is a theory of what is right and wrong. This stance on ethics is the opposite

Animal Testing Causes Millions Of Animal Deaths Each Year.

Animal testing causes millions of animal deaths each year. It has been used repeatedly in the laboratory and medical research. In many years, animal testing for medical research has come under several criticisms from the group of animal protection. Most animals being used in the research are mostly not protected by the Animal Welfare Act which includes rabbits, hamsters, cats, and mice. Some people indicate that since animals are different species from humans, animal testing results with uncertainty as to its validity. However, there are also some people who are in favor of animal testing. They make an argument that animal testing is necessary to give an advance medical knowledge. Nevertheless, animals go through needless suffering for our†¦show more content†¦Because of many cellular, metabolic, and anatomical are different between the two species, there will be the difficulties in the result of the drug test. People using animals to test for toxicity must not be accepted s ince humans are nowhere close to many kilograms of rats. Hence, the research data is unclear between humans and animals. Second, animal testing is not reliable to predict the results in humans. Many drug tests found safe in animals fail in humans by harming them or even lead to their death. Animal testing would possibly link to misleading research. Even though some may argue that animal subjects are the way to investigate diseases by providing a high chance of addressing health problems such as heart disease and stroke, it can mislead researchers to cause illness or death by failing to figure out the poisonous effects of medicines. Greek indicates that â€Å"more than half of the medications released between 1976 and 1985 were taken off the market or relabeled because dangerous side effects were discovered†. These risks can lead to hospitalization and death to human beings because researchers are not really noticing any side effect in humans, despite animal experiments. As a result, these drugs had to be labeled with a new warning from the market. Greeks continue to state that â€Å"animal experience does not continue because of the great medical strides that are falsely attributed to it†. It is impossible for us to estimate how many useful drugs may have beenShow MoreRelatedAnimal Testing Is Wrong?1288 Words   |  6 Pages ANIMAL TESTING IS WRONG The words animal testing mean to perform procedures on living animals for the research of basic human biology and diseases, finding out the effectiveness of new medical products, and testing the human health and environmental safety of consumer and industry products like cosmetics, household cleaners, food additives, pharmaceuticals and industrial/agro-chemicals and means using other living organisms except humans for testing. 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Management Accounting for Samsung Company Founded

Question: Describe about the Management Accounting for Samsung Company Founded. Answer: Introduction Management accounting is procedure that identifies, determines and analyzes the financial and business information in pursuance with the objectives of the organization. It is the process that is interpreted and communicated between the executives of the companies for the purpose of business decisions for expansion and better performance. Management accounting is generally practiced in three business areas known as performance management, strategic management and risk management. Over the years, management accounting has been critical element in the business entities and has seen many changes both within the existing industry as well as outside the established domains (Quattrone 2016). The following assignment highlights the current issues of management accounting of Samsung Company founded on 1st March 1938 by Lee Byung- chul in South Korea. Currently the companys revenue is US$ 305 billion while the net income is US$22.1 billion and the number of employees is around 489,000. The company deals in apparel products, electronic products, telecommunication products and similar other products along with the services in advertising, finance, medical and healthcare (samsunglife.com 2016). Discussion Management accounting is one of the critical measures of the business information as it helps in taking decisions and requires to use appropriate techniques and procedures. Over the past years, management accounting process is experiencing many changes that certain organizations are not able to implement accurately (Lay 2016). Samsung is one of the largest companies in recent times and one of the fastest growing organizations in the sale of electronic gadgets but the company is facing several management accounting issues. It is the first company from Korea that listed in Dow Jones with the three significant benchmark values i.e. strategy of green management, efficient and effective communication and competitiveness. However, in recent years the company faced issues on strategic management as well as performance management due to which the share price of the company dropped at a high percentage (Verbeeten and Spekl 2015). The group has researched, surveyed and selected the articles th at identify the management accounting issues of Samsung based on the recent articles dated after 1 December 2015. The group has researched many articles of newspapers, magazine and other sources including the library database from MyAthens. The assignment has been presented on the selected articles based on the issues of companys strategic, performance and risk management as well as issues on compliances with management accounting principles and regulations. Strategic and performance management According to the recent article, it has been noted that the company had stopped the sales of one of its electronic communication product in Australia because of the issues in production technique. It had been observed that the product had chances of catching fire due to fault in the battery of the product. Management of the company is responsible for such fault as it occurred in the production procedure of the products. Hence, one of the management accounting issue faced by Samsung was performance management (afr.com 2016). Further, the company also faced loss of revenue amounted to US$700 million in the span of two years from the mining production and services. The company faced this issue due to a contractor who delayed the project due to its insolvency. It can be said that the company experienced such loss due to lack of performance and strategic management (Theaustralian.com.au 2016). Risk management In order to maximize the business profitability and maintain the sustainability, it is important to strengthen the risk management that eventually protects the values of clients and organizations. The management of the company undertook the measures to manage the potential risks that may hamper the business values, standards and thereby its performance. It classified the probable risk into insurance, rate of interest for investment, rate of return for investors, liquidity and other elements of business (samsunglife.com 2016). However, it was noted that the company would incur loss because of the issues in management accounting resulting from managing the expected risk and actual risk that had occurred to the organization. The issues also revolved with respect to the amount of obligations actually paid by the company and expected to be paid. Samsung had to face the risk on interest rate due to the differences and inappropriate valuation of assets and liabilities. Other issues that Sam sung faced due to lack of proper management of business risk was market risk, credit risk as well as liquidity risk (Arnaboldi, Lapsley and Steccolini 2015). Due to unfortunate fluctuations in the exchange rates, interest rates the management failed to estimate the accurate value of liabilities and debts and other financial components. As a result, the company had incurred huge losses, fall in the market price of securities and consumers loyalty. Management accounting compliances Management accounting derives the expected or budgeted cost of production other than the functions of managing business. In order to take business decisions regarding investment, business expansion or product diversification it is important to analyze the cost and return from the potential business. To determine and evaluate the outcome of potential business plans several methods and applications of cost and income undertaken by the management. However, the significant issues in managing these accounts are compliance of Generally Accepted Accounting Principles (GAAP). It has been noted that Samsung failed to comply the requirements of GAAP in preparation and presentation of several management accounting for measuring the net present value of the proposed investment in a sector of electronic and communicating appliances (Bromiley et al. 2015). Another issue that Samsung Ltd experienced in the management accounting maintenance is the cost structure. Preparation of management accounting requires executives with specialized skill and knowledge along with the high cost of preparing, analyzing and designing the technical aspects of business (Eshwaish, Hussein and Abdullah 2016). For instance, if Samsung opts to present its cost accounting services based on the activity- based costing system the company would be able to analyze the expenses that may not be required by the company. SWOT Analysis Strength: Samsung is one of the strong companies for innovating the technology by investing in research and development. During the year 2015, it expended around US$14.1 billion in researching and developing the technologies Although the company experienced several issues on management accounting, loss in revenue yet Samsung is considered to be the fastest growing organization in the sector of telecommunication and electronic products. It can also be noted that the Samsung has strong marketing efficiency including the operating system of various electronic devices (Kothari, Mizik and Roychowdhury 2015). Weakness: In the sector of electronic products especially in case of Smartphone, the company is facing competitiveness with the telecommunication company of China. Samsung lacks in matching the marketing efficiency of Apple Inc for instance, the price of Apples share increased by 34.9% whereas the market of Samsung dropped by 2.3% during the year 2014- 2015. Opportunities: Considering the companys strength in technology innovation, opportunities for sales in mobile electronic devices are growing. Apart from that, demand for online marketing in electronic devices is also growing considering the reasonable price structure of the products. Threats: Since the primary production and marketing of the companys product is in electronic devices including mobile devices, its primary dominating entity is Apple Inc. Besides, the management issue for appropriate production process is also a matter of concern with respect to the companys reputation, product quality and reliability. Recommendation Organizations business decisions are critical and significant for its profitability and sustainability. Considering the recent articles on Samsung the issues on management accounting as well as the potential opportunities has been identified. Accordingly, the company is recommended to prepare a management policy that defines its business strategy to and appropriate product-manufacturing procedures. Since one of the electronic products faced the fault in battery operation therefore, the management is required to conduct verification in the operating system to detect the cause of failure. The policy of the management accounting should state the appropriate systems to prepare and present the cost statements and other required statements for the products and services. In order to manage the performance management, Samsung Ltd. is recommended to adopt the appropriate operating system that assists the company to manufacture the error free products. Further, the management of the company ma y take the steps to improve the communication process between the executive employees so that any sort of disputes can be sort. Considering the issues on risk management, the company is required to analyze the economic structure and current market scenario so that the rate of interest and return can be estimated with accuracy. As the market rates tend to fluctuate, the management is recommended to estimate the provisions for potential loss and expenses on investment. Additionally, the management of Samsung Ltd. is required to analyze, evaluate and determine the appropriate value of obligation that the company would need to pay off. Such evaluation and estimation would enable the company to estimate the related expense and determine the profitability. The management is recommended to ensure the compliance of Generally Accepted Accounting Principles while preparing the budget statement, cost analysis statement or any other management accounting statement. Conclusion It can be concluded that Samsung Limited is one of the fastest growing companies in the sector of electronic products but in recent years, the company is experiencing certain management accounting issues. Companys business decisions and performance depends on the accuracy and appropriate presentation of the management accounting. It helps in measuring the budgeted costs and sales, optimum production units, investment outcomes and expected risks, optimum process of production and several other business functions. Over the past years, Samsung is facing problems in strategic and performance management along with the risk management because of which it incurred huge loss in the revenue. Further, the company faced issues in maintaining the risk management for rate of interest and rate of return due to unfavorable market fluctuations. However, the company has been recommended to follow policies, better communication measures and compliance of principles in preparation and presentation of m anagement accounting. It can be said that despite of the management issues, Samsung is one of largest dealer of the electronic products and the company is taking measures on preparing accurate management accounting. Reference List afr.com, 2016. samsung halts sale of galaxy note7 over fire concerns. [online] https://www.afr.com. Available at: .https://www.afr.com/technology/samsung-halts-sale-of-galaxy-note7-over-fire-concerns-20160902-gr7uxf [Accessed 20 Sep. 2016]. Arnaboldi, M., Lapsley, I. and Steccolini, I., 2015. Performance management in the public sector: The ultimate challenge.Financial Accountability Management,31(1), pp.1-22. Bromiley, P., McShane, M., Nair, A. and Rustambekov, E., 2015. Enterprise risk management: Review, critique, and research directions.Long range planning,48(4), pp.265-276. Eshwaish, A., Hussein, W.N. and Abdullah, Z.M., 2016. ACCOUNTING RESPONSIBILITY-ENHANCING ITS ROLE IN RISK MANAGEMENT-AN EMPIRICAL STUDY OF A TRADE BANK OF IRAQ.Economic and Social Development: Book of Proceedings, p.575. Kothari, S.P., Mizik, N. and Roychowdhury, S., 2015. Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation.The Accounting Review,91(2), pp.559-586. Lay, T.A., 2016. Business Strategy, Strategic Role of Accountant, Strategic Management Accounting and their Links to Firm Performance: An Exploratory Study of Manufacturing Companies in Malaysia.Asia-Pacific Management Accounting Journal,7(1). Quattrone, P., 2016. Management accounting goes digital: Will the move make it wiser?.Management Accounting Research,31, pp.118-122. samsunglife.com, 2016. companyeng/pdf/2010_SR_eng_1_Business_1_3. https://www.samsunglife.com. Available from: https://www.samsunglife.com/companyeng/pdf/2010_SR_eng_1_Business_1_3.pdf [Accessed on: 19 Sep. 2016]. Theaustralian.com.au. 2016. Samsungs mining foray backfires. Available from: https://www.theaustralian.com.au/business/mining-energy/samsung-mining-foray-with-gina-rineharts-roy-hill-mine-backfires/news-story/5a30a680de25e0cfd4ff28dd9b1bcd47 [Accessed on: 19 Sep. 2016]. Verbeeten, F.H. and Spekl, R.F., 2015. Management control, results-oriented culture and public sector performance: Empirical evidence on New Public management.Organization studies,36(7), pp.953-978.