The Plains Indians Were Cruel, Blood-Thirsty and Uncivilised

It Is the story of all that is holy and good to tell and of us two legged sharing it with the four legged ND the wings of the air – all green things; for these are the children of one mother and their father is one spirit† Initially out first impression of the plains Indians from simply this source, is that they are peace loving, good natured folk with pure hearts and love and respect for all creatures, we find them referring to all creatures as equal.This In one way makes them appear more civilized from their white American brothers, as we know that the Americans did not believe that humans were equal to plants or animals. These beliefs of the plains Indians give us a first impression that causes us to disagree with the initial question. From source five on page thirteen, Black Elk describes his vision, this is probably where we, as historians may choose to question their level of civilization compared to the white American folk, and even us.We In the 21st century certa inly do not go about searching for visions and neither did the white Americans. So does this cause me to question how classed the plains Indians actually were? To be perfectly honest, no it does not. I believe it is just like if one were to question the religion of another person, the Indians did not quest for scions and talk to spirits because they were less developed and/or less civilized than us or the white Americans, it was simple their tradition and belief, much like Islamic belief In the teachings of Muhammad.This life of conversing with spirits and questing for visions suited them perfectly and does not change my opinions on them so far. Perhaps the second thing we encounter In this unit Is the various rituals and dances the plains Indians took part in, at first this does not seem to strange as it is another one of their beliefs and traditions, however after we have studied these in ore detail we might be somewhat shocked to learn the details of a few dances in particular, o ne of these dances (the sun dance) is considered rather horrific and brutal In my opinion.The sun dance involves an Indian brave, having gashes cut Into his back, and ropes latched onto the flesh Inside and hung from a tree, this young brave would then partake in dancing and praying to the great spirit (known as Waken Tank). This is one of the things that greatly shocked the white American people, to them it was considered horrific and taboo, they thought such beliefs of the plains Indians were ludicrous, and caused their opinions of the tribes to waiver, and think them bloodthirsty and immoral. Studying the tribes, I can say I agree.This was Just but another one of the Indians' traditions, they knew In their hearts that good would a bloodthirsty act, perhaps it was interpreted so by the white American people, but to the Indians it was Just a perfectly normal and customary tradition that bore no maliciousness or anything considered (to them) bloodthirsty. Moving on, we began to stud y in detail how the plains Indians hunted and gathered food, namely in the form f hunting buffalo. The main way, in which the Indians hunted buffalo was on horseback, using bows and arrows in order to kill the game and being back the carcasses for food, and many other uses.This would seem normal to them, however to the white Americans it could be somewhat frowned upon and seen as uncivilized, again I disagree. When the Americans learned that the buffalo was used for more than Just meat one can imagine their reaction, they were not used to such treatment of animals, normally the American people would Just take the meat and possibly the did. However the plains Indians used almost every single part of the beast, including many of the organs and bones.Naturally the Americans who would obviously be afraid of their cultural differences saw this as ‘bloodthirsty when of course the Indians were Just being practical, rather than uncivilized. I can empathic why the Americans might have thought the way they did though, I mean wouldn't you be surprised if your neighbor started using dung as a form of fuel for their car? Continuing on to another significant point of reference was the family life of the lain Indians; this is probably where the white American folk acquired all their assumptions of the plains Indians.To being with, the Americans probably frowned upon the fact that the Indians were always moving, I can understand why as the American people were probably settles, happy and content with where they lived, however the plains Indians always being on the move might have caused them to seem somewhat homeless, like a vagrant on the streets to the Americans perhaps? I disagree with this because I believe that the plains Indians thought the whole plains s their homes, not Just one little settlement.Source nine on page twenty five, an extract from a book by George Cattail explains that women who are giving birth pass through the painful process with ease, although there is little evidence to show this, perhaps this was also thought uncivilized by the American folk, this might be because the women, who were simple giving birth with no huge amount of suffering, leads us to believe they encounter such labor in daily life, or have adapted to such conditions, the Americans clearly could not cope with child birth in the same way that he Indian women could so they may have thought that their lives were a lot more physical, stressful and tiring compared to theirs. This however is not true in my opinion because the Indians Just went about their lives in the way that they did, and this somewhat of an adaptation was a mere side effect of their nomadic lives (being on horseback often).Another reason that causes me to disagree with the statement is the way that children are treated, it is said on page twenty five that the children of the tribe were very rarely misbehaved, and were taught to respect all living things ND elders from birth. They were also ra rely punished, and in extreme cases they merely had cold water thrown on them. This seems a lot less harsh than the way modern man deals with children and also the how the American folk did too. This is another reason that makes the Indians seem more civilized in a way, as their children seemed to be a lot better behaved, despite being breast fed for longer. Moving on to and cruel.The whit American folk would care for their elders, put them in homes so they could be treated to help them live longer and keep them happy. However old people often were Just left behind when they became too weak to travel, to die on their own. Or some even went off to die by themselves. This I must admit seems rather cruel, but it was usually by the elder's choice and so it does not seem as bad as it initially seems to be. Widows also, seemed to be dealt with in a strange manner compared to today, when a brave was killed in battle, the widow would soon be married to another man, to keep the woman protect ed, and also so more children could be conceived.Moving on once more, I think that in terms of how law and order ere kept, the Indians were a lot less organized, however this worked for them very well. In source two on page twenty nine, we find that the Comanche tribe elect chief in a very unconventional way, it is said â€Å"No one made him such; he Just got that way'. This suggests that the actual chief of the tribe was not selected because of diplomatic, politic or people skills, he Just simply seemed a goof man for the Job. This would give an impression of uncivilized behavior toward said white Americans, but once again, to them it seemed normal and thought well of. As we move on to talk bout battles, this is probably where all the accusations of blood thirst and cruelty matter most.The Indians had very different beliefs and ideas about battles and bravery, the most prominent example of this is of course, ‘scalping. Scalping is the art of literally, cutting off an enemy's scalp in the midst of battle, now this seems very harsh at first look, the poor victim doesn't necessarily have to be dead to receive this treatment, so why does it happen? What makes these people so cruel? Is it because they are indeed, bloodthirsty and malicious? After careful study of various source, I o not believe so. Although to the victim, and to the historian who observes this act for the first time, it seems that this is simple bloodless in the heat of battle, the plains Indians have very different reasons for this treatment.You see, within a tribe there are various ranks of men, these ranks are determined by how brave the particular warrior performs in battle, to touch and enemy, to steal a horse, to kill a man is all counted toward the Indians honor, to bring back an enemy scalp is not a thirst for blood or an act of cruelty, it is a prize of honor, and proof to the tribe that the airier is skilled in battle. These scalps are dried out and hung, or used to adorn the warr ior's body to show what a skilled warrior he was. However as white Americans believed bravery was achieved by simply standing and fighting until you died for your country, naturally this reaction was probably one of fear, and perhaps disbelief.These accusations of being uncivilized and cruel are by no means true in my opinion, I believe it is down to ignorance of the white Americans who observed the Indians, it is not that they are bloodthirsty, but the clash and blatant differences in the cultures ads the more ‘civilized' in to believing so. If one was in a situation where you Were' in one of these Indian tribes, you would by no means think you are bloodthirsty, uncivilized and cruel. So to conclude, I disagree with this earlier statement because I believe the Indians were Just behaving in a way which seemed normal to them, and I strongly think that the Indians did not believe that they were cruel. Which I believe is what matters most. These rituals and battle procedures were important, spiritual and normal to them, and that in my eyes does not make them bloodthirsty or malicious in

Environmental Decision Making Applied to Decommissioning Essay

There are three major risks that I worry about on a daily basis in my life. These risks are listed below in order of severity: 1. Depression – Six years ago I was diagnosed with clinical depression. Depression is a progressive and pathological disease that affects the hippocampus and other areas of the brain. There is no single cause of depression. Depression may be caused by a combination of genetic, environmental, or biochemical causes. In my case, I believe my depression is partly hereditary and related to the traumatic childhood event of my father’s premature death. Depression has also been linked with changes to levels of chemicals in the brain such as serotonin and norephinephrine. There are two widely used treatments for depression that have varying degrees of success. Psychotherapy is one treatment that may help some people who suffer from depression. For many people psychotherapy is an ineffective treatment. Anti-depressant drugs are another treatment that is often used in conjunction with psychotherapy. Although there is no scientific evidence that psychotherapy is an effective treatment for depression there is abundant scientific evidence that anti-depressants are an effective treatment for depression, but not necessarily a cure for depression. I currently take three different anti-depressants to control my depression. The risks associated with depression are great. The number one risk is suicide. A person suffering from depression is stricken with feelings of hopelessness and Environmental Decision Making Applied to Decommissioning Page 2 great emotional pain. Suicide is always in the back of a depressed person’s mind as a way to escape the world and depression. It has also been proven that men suffering depression have a 50% more likely chance of dying from cardiac disease than men who are not depressed. This is due to the overflow of stressor hormones that are released in a depressed person’s body. 2. Driving – Driving back and forth to work five days a week is an increasingly risky proposition as the highways become more and more congested with traffic. I have been in one serious accident over the last two years and have been in several near accidents. As more people use their cell phones while driving the risk for all drivers increases. Some states have outlawed the use of cell phones while driving and I believe all states should enact laws like this. Because my commute is fifty miles per day, my perceived sense of risk of having a fatal accident is high. 3. 401(k) Plan – With the economy in a deep recession and the stock markets at ten year lows, my 401(k) plan has suffered huge losses. If the economy and stock markets do not recover in the second half of 2009, then I will have to postpone my early retirement planned for the end of this November. This will definitely have an effect on my depression. Key Risk Without question the key risk for me is depression. As noted above this is a progressive disease and each year that goes by it is getting worse. In order to live a happy and Environmental Decision Making Applied to Decommissioning Page 3 fruitful life this is an unacceptable risk but there is not much I can do about it except continue to take my medications. There is no way to really quantify this risk in terms of numbers. Some factors that influence this risk are my job and my marriage. I have a very stressful job and my marriage is not a happy one. These two factors contribute greatly to my depression. If I can retire early this year, then I will feel much better without the daily grind of a stressful job. Perhaps then I can concentrate on improving my marriage and, thus, reducing my stress and depression further. Environmental Risk Environmental risks associated with driving will be reduced greatly if I can retire early this year. I estimate that without having to come to work each day my yearly mileage will be reduced to 4,000 miles per year from the current 11,000 miles. The risk of having a serious accident will be greatly reduced the less time I spend driving my car. Eliminating the working environment from my life will also reduce the stress in my life and could greatly improve my health by allowing me to spend more time exercising and doing other projects that I would like to do. This will, hopefully, have a profound positive affect on my depression.

Catch Us If You Can

With close reference to the novel that you have read, discuss how courage is shown by one of the characters. In the novel â€Å"Catch Us If You Can†, the character who shows courage is Rory. Rory handles challenges with courage. No fear will ever deter him from being separated from his Granda. He had to risk the dangers from being caught as well as other problems that come his way. Firstly, a boy in his early teens, Rory has the courage to take care of his grandfather all by himself.It is not easy for him because he has to balance between school and taking care of his Granda who is getting more forgetful. It is not easy for a young boy to carry such a heavy responsibility. In addition, when they are separated, Rory plans an escape. At times, he feels like giving up, but courage kept him going. He knows he must be strong and brave to withstand the hardship of the Great Escape. He rescued Granda from Rachnadar and never looked back.Then, another example of courage portray by Ror y was when Granda fails to wake up on top of the hill. Rory had to be bravely run for help where he knocks on a stranger’s door. For a young boy to do that is indeed very courageous thing. Throughout their journey going through the escape, I learnt that Rory is indeed very brave. He did not fear the unknown, caring for his aged grandfather while running from the authorities. He showed courage right from the beginning till the end.

Systematic and Universal Screenings for Children with Emotional and Research Paper

Systematic and Universal Screenings for Children with Emotional and Behavioral Disorders - Research Paper Example Screeners, for this matter, are the tools that lie beside this premise. Kalberg et al. (2010) through a multi-scholar inquiry ventured in testing a triad of special education interventions and examined its applicability. Their research that involved an elementary school in central Tennessee, USA implemented an academic screener called Curriculum-based Measurement, a behavioral assessment named Systematic Screening for Behavior Disorders and a personality evaluation tagged as Student Risk Screening Scale (Kalberg et al., 2010). The interventions they studied proved a positive outcome for the group’s endeavor. The three-tiered examination participated by 129 participants confirmed its effectiveness in determining students who were non-responsive to the initial prevention steps undertaken by the school (Kalberg et al., 2010). The investigation further noted that the â€Å"multifaceted sources of information about these students’ behavior can assist in improving their read ing skills and over-all personality† (Kalberg et al., 2010). A product of several trial-and-error processes, the models that these researchers offered passed the question of theory and practice and considerably reached a respectable standard. The importance of involving reliable criteria for making intelligent decisions based on screening tools should be executed in all educational settings. As a protocol-oriented endeavor, the proposal of Kahlberg’s team reached a certain level of acceptability in terms of these criteria. The standards were conceived upon methodical undertakings that focused on validity and reliability. The study also concluded that the said approach can â€Å"provide academic institutions with an organized process in meeting the various ever-changing academic, psychological and social needs of the students as they develop over time† (Kalberg et al., 2010). The authors strongly advocated for a cohesive and complete strategy based on the tri-leve l models of intervention that should be implemented in all special education schools (Kalberg et al., 2010, p. 577). This concluding statement contradicted the time-honored Systematic Screening for Behavior Disorders (SSBD), considered as the most cost-effective systematic screening tool; so that is before. More recent findings hold the merit in this case. II. Three-tiered Models of Support in Systematic Screening Another researched-based intervention undertaken by a team of scholars from Vanderbilt University sought to provide an illustrative triad of models of support to gauge the total risks that surface in a certain period of time and to determine who among the students need preventive interventions from the significant other. Lane et al. (2011) further examined several techniques in analyzing data obtained from the systematic screening to fully understand the children’s situations and eventually formulate an empiric course of action. The study found out that the â€Å"S tudent Risk Screening Scale (SRSS) is a cost-efficient, time-bounded and systematically effective tool in assessing risk for antisocial behavior in elementary-age pupils† (Lane et al., 2011). This screening instrument is particularly designed for detecting whether or not a child has the tendency to be passive or otherwise aggressive. Meanwhile, the Strengths and Difficulties Questionnaire (SDQ), which is still a gauge on the child’

International Marketing Plan Assignment Example | Topics and Well Written Essays - 1000 words

International Marketing Plan - Assignment Example The Chinese culture has been the inventor of paper, tea etc. The culture is five thousand years old and to the modern days the country has been able to maintain the ethnicity and the distinctiveness of the culture. Ethnic groups like the Huns and the Mongols have ruled the country from time to time. (A brief introduction to Chinese culture, n.d.) Today, China has opened up to the foreign countries in the wake of the globalization of the economy. The westernization of the culture is evident from the dressing trend of the people. The traditional dresses are used during the times of occasion while in normal times they wear modern dresses. Gini & Jony is focused on the modern dresses for the kids. The company will have tremendous scope for growth in the country. (Living and Values, n.d.) Shanghai has been the most populated city in China with a population of 16.74 millions according to the census of 2000. Out of the total population 88.31% is urbanized and the density is 2,657 people/ square kilometer. The fertility rate of the city has been controlled and it was one of the first regions to have a negative growth rate. It has been maintaining a growth rate of -1.9%. The per capita income in the area is 5,596 Yuan, which is higher than that of Beijing and Tianjing. (Shanghai, n.d.). The city offers a good opportunity for a company like Gini & Jony to cater to the high value customers. The fertility rate has been a problem. However, the company caters to children of various age groups. Shanghai opened up to the foreigners in the 1800s. Since then, Shanghai has been flooded by religions from all over the world. The Christians came in with their religion and so did the other religions. There are five principal groups in the city today - Buddhism, Catholicism, Taoism, Islam and Protestantism.  The culture of Shanghai has opened up from the traditional to the modern forms. This is an

Discuss Two Ethical Arguments for Maintaining Patient Confidentiality Essay - 1

Discuss Two Ethical Arguments for Maintaining Patient Confidentiality - Essay Example The interaction between nurses and patients is fundamental in the process of realizing the many different goals and objectives that define the health sector (Pyrek, 2011). Failure to maintain patient confidentiality, therefore, affects service delivery and subsequent achievement of the goals and objectives set by healthcare organizations. This jeopardizes welfare of patients, an aspect that fundamentally defines the moral and ethical role of nurses. Confidentiality forms the foundation of personal privacy. Just as the interaction between a nurse and a patient is private, the underlying information should also be kept private. Maintaining patient confidentiality ensures that the privacy of the patient is respect and subsequently protected (Bosek & Savage, 2007). Moreover, nursing practices follow specific codes of conduct that outline the type of relationships nurses should have with their patients. Such relationships are designed to address the best interests of patients. Without patient confidentiality, nurse-patient interactions and relations are likely to become ineffective and inefficient. In the contemporary society, the realization of key developments in the health sector is evident. New and advanced technologies have become the new face of service delivery in many healthcare facilities. In light of these developments, information has increasingly become critical to protect. Today, medical records are primarily electronic. On the same note, the establishment of patient information database means that more and more patient information is stored together. Without enforcing patient confidentiality, healthcare data and information could be compromised at any time. Healthcare technology has further diversified the number of legitimate parties who need access to patient information (Davey, 2012). As these parties increase in number, it is important to ensure that only those parties

Interpreting Films and Analyzing Film Elements Essay

Interpreting Films and Analyzing Film Elements - Essay Example Indeed, when many people read lists of the 100 best movies they are often dumbfounded at the inclusion of many films they deem boring or plain bad. Similarly, many film critics will pan Hollywood blockbusters that go on to make millions of dollars. However, in film analysis the writer must go beyond these simple constructs and delve into the filmmaker’s thematic and stylistic intentions. This essay considers varying means by which academic film analysis can be achieved, with specific emphasis on thematic elements, visual elements, and editing, and also posits a personal perspective on the task of analyzing a film for its artistic qualities. One of the central areas of importance in film analysis concerns the examination of a film for its thematic elements. In these regards, films can be read similar to the means by which one would analyze a work of literature. While there are undeniable similarities between film and novels, writers (Boggs 2006) have argued that there is a distinct difference between examining theme in terms of a film and theme in terms of a novel; while the novel represents theme through an idea, for film the theme is understood as the central unifying concept of the entire text. Another feature that is notable when examining films are the varying stylistic devices that the filmmaker has at their disposal. They include, â€Å"1) plot, 2) emotional effect or mood, 3) character, and 4) style or texture† Boggs (2006, pg. 20). Indeed, it’s understood that while all these elements will exist within a film, the filmmaker will choose to emphasize one specific element over the others. It follows that in analyzing a film, one must determine which elements the filmmaker has chosen to analyze and for what purpose. While these theme elements seem like simple distinctions, the difference between a film that emphasizes plot over style or texture can be drastic; consider for instance the plot driven narrative in a film such as Raiders

'Critically discuss the common law duty of seaworthiness' Essay

'Critically discuss the common law duty of seaworthiness' - Essay Example It is also used as a shipment receipt after the goods have been delivered. This receipt is mandatory for the shipment process and it is required that an authorized individual from all three parties, i.e. carries, shipper, and receiver, signs this document as it serves as an evidence of receipt of goods in the desired condition (Schmitz). This bill is very useful in situations where the good received are damaged while they were in good condition when loaded on to the vessel or when the receiver does not receive the goods at all. The process of carrying goods by the sea can be somewhat complicated with reference to defining the parties involved and their position in the entire process (Low). The contract begins between the shipper and the carrier who takes the responsibility of delivering the good from one port to another. Since the bill of lading receipt is issued by the carrier, the responsible party in case of any discrepancies in the quantity, quality, or condition of the good deli vered would be the carrier. It must be noted that the receiver of good is in more cases not the shipper but the consignee. It can be said that the bill of lading is the prima facie evidence between the shipper and carrier and conclusive evidence between the carrier and the consignee (Andersson). In the entire process of shipment, the ship owner has certain obligations to the shipper and the consignee. These obligations can be divided in to three parts of before commencement of the voyage, during the voyage, and after the voyage has been completed (Baughen). These obligations include providing a vessel which seaworthy, a reasonable dispatch of cargo, protection of cargo, not deviating from the route and delivering the cargo in time, at the right destination, in the desired condition (Baughen). Providing a Seaworthy Vessel The obligation to provide a seaworthy ship for the voyage is understood between all parties even when it is not explicitly agreed upon. There has been much debate r egarding the definition of the term â€Å"seaworthiness†. Though it generally implies that the carrier provides a ship which is physically fit to stand any perils of the sea and complete the journey. Not only is it settled that the ships provided by the carrier will be seaworthy in the general sense but it will also strong and sit enough to make it through any perils that might come across on the voyage along with strong furniture and other equipment in order to receive the cargo (Dockray and Thomas). Though different branches of Maritime law make use of the same definition of the term â€Å"seaworthiness†, this definition is little broad to explain the condition of the ship in this context. Seaworthiness under Carriage of Goods by Sea Even though the definition of seaworthiness has been changed a number of times under common law, Harter Act, and Hague/Hague-Visby rules, the term is still based on the same principles. It has been stated under common that the ship must be fit enough â€Å"to meet and undergo perils of the sea and other incidental risks which of necessity she must be exposed in the course of the voyage† (Kopitoff v. Wilson 380). Moreover, seaworthiness has

Criminal Law Essay Example | Topics and Well Written Essays - 3000 words

Criminal Law - Essay Example rights of an owner amounts to an appropriation, and this includes, where he has come by the property (innocently or not) without stealing it, any later assumption of a right to it by keeping or dealing with it as owner† shall be deemed as a violation of the law. The actus rios1 of this offense is complete when Edwin assumed the right of the owner or dealt with the property as if he is the owner thereof. On the other hand, the criminality of the act of Edwin can be determined by his motivation or the mens ria2. In this case, the motivation of Edwin is dishonesty. Note that in this case, Edwin wanted to enter into the casino but could not do so because he is still a minor. Since the owner of the identification card is already 21 years and is therefore eligible to enter inside the casino, he assumed the identity of the owner of the card. Furthermore, in he is also violating section 6(1) of the Fraud Act 2006 when he decided to use the identification card for the purpose of committing a fraudulent act. According to Section 6(1) of the Fraud Act 2006 is that â€Å"a person is guilty of an offence if he has in his possession or under his control any article for use in the course of or in connection with any fraud.† Note that according to t his provision, the mere possession of a thing that is used for fraud which is in this case, an identification card of a student from Twospires University. Note that in R v Goodwin [1996]3, the defendant was found guilty of going equipped for theft when he carried Kenya shilling coins to play at an amusement park. The defendant here used the coins to gain access to the gaming machines. In the case of R v Landy (1981)4, the Court noted that when the deciding a case of theft involving deception or dishonesty, the â€Å"jury should be directed to look into the mind of the defendant† to determine whether the defendant is indeed guilty for dishonesty. According to the case of R v Greenstein (1975)5, in judging the state of the mind of the

Philosophy - Buddhism Philosophy Essay Example | Topics and Well Written Essays - 1500 words

Philosophy - Buddhism Philosophy - Essay Example Siddhartha Gautama was born in Lumbini near Nepalese Indian border, Kapilavastu. He was the son of King of Sakya tribe. Siddhartha was trained like a warrior as well as he was also coached to possess spiritual knowledge. He was married at the age of sixteen and was happily living with his beautiful wife of thirteen years until one day he left for an excursion. On his way, he encountered four different sights that guided him to an ultimate truth of life. He met an old man, a sick man, a corpse and a monk. Siddhartha saw that people have little control over their lives and with this he left his life as a prince and indulged in self mortification to find the truth. While sitting under a tree, he experienced the Great Enlightenment, a way to escape from suffering. With his teachings, Buddha travelled a lot teaching his doctrine and attracting followers. (Harvey, 1990) Buddha’s initial teachings are about four noble truths. First noble truth is about life and its suffering. Human n ature is imperfect co-existing in an equally imperfect world. Life is full of sorrows and torments, but sprinkled with some happy moments as well. Nothing is permanent in this world not even pain and suffering. Second truth is the reason of first noble truth. It is our attachment to the transient things of the world i.e., our ideas and perceptions of surroundings, our craving and clinging for the best that becomes the basis of our suffering. Detachment from such ideas and dispassion is the only way to end this suffering, which is the third noble truth. Fourth is gradual path of self-improvement. It is detailed as the eighth fold path. The eighth fold is the basis of Buddhist teachings and includes morality, meditation and wisdom (Naht, 1999). Right Knowledge, thinking, speech, conduct, livelihood, effort, mindfulness, and concentration lead a person to realization that selfishness and greed cause sufferings. Buddhism uncovers the material basis of our relationship to this world and our always unsatisfied expectations. Due to impermanence we are always at a miserable or dejected end of our lives just because we expect a lot from something that is constantly changing and shifting its priorities. In any case we cannot solidify our relationship to this world that is so unpredictable and so unfaithful at times. For example, if we are studying business and hope to build a specific carrier, but when we come into practical life we experience that our knowledge is just not enough to compete with other colleagues in the same field. The priorities have shifted from theoretical knowledge to practical internships and training programs that you lack. In this way, you strived for a goal, but still could not reach it due to its impermanence and you will continue struggling until the end of your life and still may lack something or the other. Samsara is another fundamental concept of Buddhism, which means journeying the cycle of birth, death and rebirth. According to Buddha pe ople don’t possess individual souls, individuality is just an illusion. Rebirth is the concept in Hinduism and Buddhism, an ongoing cycle of birth. A person’s feelings, doings, impressions, karma are passed on to his next life and not his physical self, making him similar to his previous life. Nirvana is also considered as an opposite of Samsara. It is not an actual heaven, but a condition of being in heaven, if only in the state of mind. It is achieved by eliminating

The Demand for Health Insurance Essay Example | Topics and Well Written Essays - 500 words

The Demand for Health Insurance - Essay Example Alarming policy is the policy involving market-oriented solutions regarding the health insurance. Since customers have the habit of sorting themselves in certain groups, the talks on how to change the policy is based on the aborting criterion (Morrisey 87). Here, strategies should be put in place so that all level of customer should be favored and that they should not sort themselves in groups. In doing the above, the strength part of it is that all the customers will benefit equally. Weakness here is that customers are hard to understand and they tend to oppose the whole procedure for their own benefits. In most cases, health care policy in the developing country entails a government-sponsored clinics and hospital networks. The above has a goal of primarily providing access of the universe. Often, the above exists alongside the private providers systems for which pockets are paid off by individuals. In addition, it is evident as per the researchers that another health care policy includes health care clinics being prioritize, increasing success, and certain special funds being made available (Manning 4). The above is seen when President Nixon Richard decided to tackle cancer, and he planned to channel some millions of dollars to cater research work. Similarly, other health issues like the aids, small pox just to mention but a few are other forms of health policy that Medicaid put up for the fight of the health care issues.

Perceptual system Essay Example for Free

Perceptual system Essay It has been found that our perceptual system respond to perceptual symbols as a means of making sense of information, it is not a unified center in the brain, rather it is a complex and integrated process which is affected by focus of attention, knowledge and memory, and emotional evaluation (Sekuler Blake, 2001). Focus of attention refers to the length and quality of the attention given to an image or situation, sometimes when our perceptual system experiences information overload, it tends to focus attention on the more relevant information and to disregard the unimportant information. However, there is no way to tell which information will be given attention or not, and sometimes vital information may not be perceived hence leading to misinterpretation of a situation. For example, in the movie Sixth Sense, we see the actor unable to open doors but we do not focus attention on that detail because we are intent at perceiving the events in the movie and listening to the dialogue of the characters, at the end of the movie we are shocked to find out that Bruce Willis was the ghost. Knowledge and memory brought about by previous experiences also lead us to misinterpret objects and situations, through learning we acquire perceptual sets that enable us to respond immediately to situation (Hommel Milliken, 2007). For example, we have heard from news reports that crimes by street gangs have risen and that most gang members are African-Americans and Latinos, such that when we witness a street fight, and later recall what we have seen, we are more likely to say that the gang members were Latino and African-Americans. This perceptual schema is often related to stereotypes, when we are bombarded with the same information we tend to believe that it is true and we commit that to memory. When confronted with incomplete images or situations, we tend to fill in the gaps based on our previous knowledge and experiences (Sekuler, Watamaniuk Blake, 2002). Our perceptual system is also affected by the emotional reaction that perceptual symbols trigger, for example, if I was fighting with a loved one and in the exchange of hurtful words, my perceptual system’s ability to process the information is clouded by the emotions that I attach to the hurtful words which causes more misunderstanding. In order to reduce misjudgments and misinterpretation of what we see, hear, or feel, it is always best to not rely on first impressions. When confronted with a situation in which we are asked to recall what happened, we must be conscious of how our previous experiences affect our understanding of the situation (Sekuler, Watamaniuk Blake, 2002). We must also be aware that we only have a limited attention span and it takes much concentration and presence of mind to be able to pay attention to details. We should also not rush into judgment, if we are unsure of the situation, then we must find ways to validate our understanding of the situation by asking other people of their judgments. As human as we are, we do tend to attach emotional values to objects and situations, for example, we feel disgust and fear for ex-convicts, therefore we limit or avoid our interaction with them and easily pass judgment that they should be locked up again, however not all inmates are criminals and there are those who really change and straighten their lives. However, since our emotion has gotten the better of us, then we do not perceive them as capable of change. Therefore, we should not let emotional attachments get in the way of how we perceive and process our world and the interactions we have with other people.

A Guide Into Business Intelligence Studies Information Technology Essay

A Guide Into Business Intelligence Studies Information Technology Essay Data Warehousing: Integration of data from multiple sources into large warehouses and support of on-line analytical processing and business decision making DW vs. Operational Databases Data Warehouse Subject Oriented Integrated Nonvolatile Time variant Ad hoc retrieval Operational Databases Application oriented Limited integration Continuously updated Current data values only Predictable retrieval Data Warehouse: a subject-oriented, integrated, time-variant, and nonvolatile collection of data in support of managements decision-making process. Data Mart A monothematic data warehouse Department- oriented or business line oriented Top-Down Approach Advantages A truly corporate effort, an enterprise view of data Inherently architected not a union of disparate data marts Single, central storage of data about the content Centralized rules and control May see quick results if implemented with iterations Disadvantages Takes longer to build even with an iterative method High exposure/risk to failure Needs high level of cross-functional skills High outlay without proof of concept Bottom-Up Approach Advantages Faster and easier implementation of manageable pieces Favorable return on investment and proof of concept Less risk of failure Inherently incremental; can schedule important data marts first Allows project team to learn and grow Disadvantages Each data mart has its own narrow view of data Permeates redundant data in every data mart Perpetuates inconsistent and irreconcilable data Proliferates unmanageable interfaces Data Staging Component Three major functions need to be performed for getting the data ready (ETL) extract the data transform the data and then load the data into the data warehouse storage Data Warehouse Subject-Oriented Data is stored by subjects Integrated Data Need to pull together all the relevant data from the various systems Data from internal operational systems Data from outside sources Time-Variant Data the stored data contains the current values The use needs data not only about the current purchase, but on the past purchases Nonvolatile Data Data from the operational systems are moved into the data warehouse at specific intervals Data Granularity Data granularity in a data warehouse refers to the level of detail The lower the level of detail, the finer the data granularity The lowest level of detail  ® a lot of data in the data warehouse Four steps in dimensional modeling Identify the process being modeled. Determine the grain at which facts will be stored. Choose the dimensions. Identify the numeric measures for the facts. Components of a star schema Fact tables contain factual or quantitative data 1:N relationship between dimension tables and fact tables Dimension tables contain descriptions about the subjects of the business Dimension tables are denormalized to maximize performance Slowly changing dimensions Are the Customer and Product Dim independent of Time Dim? Changes in names, family status, product district/region How to handle these changes in order not to affect the history status? Eg. Insurance 3 suggestions for slowly changing dimensions Type 1 overwrite/erase old values; no accurate tracking of history needed; easy to implement; Type 2 create new record at time of change; partitioning the history (old and new description); Type 3 new current fields, legitimate need to track both old and new states Original and current values; Intermediate Values are lost Junk Dimensions Leave the flags in the fact tables likely sparse data no real browse entry capability can significantly increase the size of the fact table Remove the attributes from the design potentially critical information will be lost if they provide no relevance, remove them Make a flag into its own dimension may greatly increase the number of dimensions, increasing the size of the fact table can clutter and confuse the design Combine all relevant flags, etc. into a single dimension the number of possibilities remain finite information is retained The Monster Dimension It is a compromise Avoids creating copies of dimension records in a significantly large dimension Done to manage space and changes efficiently 3 types of multidimensional data Data from external sources (represented by the blue cylinder) is copied into the small red marble cube, which represents input multidimensional data Pre-calculated, stored results derived from it on-the-fly results, calculated as required at run-time, but not stored in a database Aggregation The system uses physically stored aggregates as a way to enhance performance of common queries. These aggregates, like indexes, are chosen silently by the database if they are physically present. End users and application developers do not need to know what aggregates are available at any point in time, and applications are not required to explicitly code the name of an aggregate When you go for higher level of aggregates, the sparsity percentage goes down, eventually reaching 100% of occupancy Data Extraction Two major types of data extractions from the source operational systems as is (static) data and data of revision as is or static data is the capture of data at a given point in time For initial load Data of revision is known as incremental data capture Data Quality Issues Dummy values in fields Missing data Unofficial use of fields Cryptic values Contradicting values Reused primary keys Inconsistent values Incorrect values Multipurpose fields Steps in Data Cleansing Parsing Correcting Standardizing Matching Consolidating DATA TRANSFORMATION All the extracted data must be made usable in the data warehouse The quality of the data in many old legacy systems is less likely to be good enough for the data warehouse Transformation of source data encompasses a wide variety of manipulations to change all the extracted source data into usable information to be stored in the data warehouse Data warehouse practitioners have attempted to classify data transformations in several ways Basic Tasks Set of basic tasks Selection Splitting/Joining Conversion Summarization Enrichment Loading Initial Load Load mode Incremental Loads Constructive merge mode Type 1 slowly changing dimension: destructive merge mode Full Refresh Load and append modes are applicable OLAP defined: On-line Analytical Processing(OLAP) is a category of software technology that enables analysts, managers and executives to gain insight into data through fast, consistent, interactive access in a wide variety of possible views of information that has been transformed from raw data to reflect the real dimensionality of the enterprise as understood by the user Users need the ability to perform multidimensional analysis with complex calculations The basic virtues of OLAP Enables analysts, executives, and managers to gain useful insights from the presentation of data Can reorganize metrics along several dimensions and allow data to be viewed from different perspectives Supports multidimensional analysis Is able to drill down or roll up within each dimension BUSINESS METADATA Is like a roadmap or an easy-to-use information directory showing the contents and how to get it How can I sign onto and connect with the data warehouse? Which parts of the data warehouse can I access? Can I see all the attributes from a specific table? What are the definitions of the attributes I need in my query? Are there any queries and reports already predefined to give the results I need? TECHNICAL METADATA Technical metadata is meant for the IT staff responsible for the development and administration of the data warehouse Technical metadata is like a support guide for the IT professionals to build, maintain, and administer the data warehouse Physical Design Objectives Improve Performance In OLTP, 1-2 secs max; in DW secs to mins Ensure scalability Manage storage Provide Ease of Administration Design for Flexibility. Physical Design Steps Develop Standards Create Aggregates Plan Determine Data Partitioning Establish Clustering Options Prepare Indexing Strategy Assign storage structures Partitioning Breaking data into several physical units that can be handled separately Not a question of whether to do it in data warehouses but how to do it Granularity and partitioning are key to effective implementation of a warehouse Partitions are spread across multiple disks to boost performance Why Partition? Flexibility in managing data Smaller physical units allow easy restructuring free indexing sequential scans if needed easy reorganization easy recovery easy monitoring Improve performance Criterion for Partitioning Vertically (groups of selected columns together. More typical in dimension tables) Horizontally (e.g. recent events and past history. Typical in fact tables) Parallelization The argument goes: if your main problem is that your queries run too slowly, use more than one machine at a time to make them run faster (Parallel Processing). Oracle uses this strategy in its warehousing products. Indexing Structure separate from the table data it refers to, storing the location of rows in the database based on the column values specified when the index is created. They are used in data warehouse to improve warehouse throughput Indexing and loading Indexing for large tables Btree characteristics: Balanced Bushy: multi-way tree Block-oriented Dynamic Bitmap Index Bitmap indices are a special type of index designed for efficient querying on multiple keys Records in a relation are assumed to be numbered sequentially from, say, 0 Given a number n it must be easy to retrieve record n Particularly easy if records are of fixed size Applicable on attributes that take on a relatively small number of distinct values E.g. gender, country, state, à ¢Ã¢â€š ¬Ã‚ ¦ E.g. income-level (income broken up into a small number of levels such as 0-9999, 10000-19999, 20000-50000, 50000- infinity) A bitmap is simply an array of bits In its simplest form a bitmap index on an attribute has a bitmap for each value of the attribute Bitmap has as many bits as records In a bitmap for value v, the bit for a record is 1 if the record has the value v for the attribute, and is 0 otherwise Clustering The technique involves placing and managing related units of data to be retrieved in the same physical block of storage This arrangement causes related units of data to be retrieved together in one single operation In a clustering index, the order of the rows is close to the index order. Close means that physical records containing rows will not have to be accessed more than one time if the index is accessed sequentially DW Deployment Major deployment activities Complete user acceptance Perform initial loads Get user desktops ready Complete initial user training Institute initial user support Deploy in stages DW Growth Maintenance Monitoring the DW Collection of Stats Usage of Stats For growth planning For fine tuning User training Data Content Applications Tools Dimensional Modeling Exercise Exercise: Create a star schema diagram that will enable FIT-WORLD GYM INC. to analyze their revenue. à ¢Ã‹â€ Ã¢â‚¬â„¢ The fact table will include: for every instance of revenue taken attribute(s) useful for analyzing revenue. à ¢Ã‹â€ Ã¢â‚¬â„¢ The star schema will include all dimensions that can be useful for analyzing revenue. à ¢Ã‹â€ Ã¢â‚¬â„¢ The only data sources available are shown bellow. SOURCE 1 FIT-WORLD GYM Operational Database: ER-Diagram and the tables based on it (with data) SOLUTION

The Psychology of Color

The Psychology of Color Consider it or not, bearing certain colors can help us elevate, make head way argument or encourage friends to share the latest gossip. Colors in our surroundings have the ability to keep us cool, motivate or de-motivate the conversation. The hues on packaging give some unperceivable messages that the enclosed product is salubrious, pricy or unsafe. Why? Because of the psychology of color, which refers to the strong emo ­tional reactions that we all have towards colors? Research studies show that our reaction is partly physiological based on the effects of the colors that have on our eyes and nervous system. It is also influ ­enced by our environment and life experiences. Beginning with the technology at its sim ­plest, the retina focuses on colors as rays of light which have varying lengths and degrees of refraction, reflection, absorption depending on the hue. The eyes sensing of each color induces fast reactions in the brain and autonomic nervous system. For example: Warm colors like reds, orange, yellows have the longest wavelengths, requiring energy to view them, thats why those colors seem to pop out at us. They stimu ­late the brain, raise pulse and respira ­tion rates. In contrast, cool colors like blues and green have the shortest wavelengths and can easily enter the eye. This produces a calming and relieves us while slowing the metabolism. In addition to the involuntary reac ­tions we have learned reception that is equally important to color. Were taught that pink is for baby girls and blue is for boys, white bridal gowns represents purity and naturalness, red for traffic signals which means to stop or danger ahead. The color of our clothes also speaks volumes. Would you be more related with a customer-service rep ­resentative who is dressed in white or black? Would you feel safer with a doctor wearing a navy tie or a bright orange one? Who would you choose as a finan ­cial advisor, a woman in a blue suit or one in hot pink? The colors we wear can be tranquilizing, enervate or energizing. While there are no good or bad colors, we can make exact selection to help us convey more effectively. This is true not only in fashion but also in home decoration, advertisement, graphics, product designs, and retail environments. For example: If guests yawning at our dinner parties? It may not be the company if your dining room walls are painted lavender, a color that encourages daydreaming and drowsiness. Looking for more than a cost-of-liv ­ing raise at work? As the most unforgettable and eye-catching of all colors, red will get you noticed and your boss will be much more likely to recall your ideas. Since color unconsciously determines people every day, theres a great van ­tage to understanding how and why these reactions occur. What follows is a detailed explanation of the physical responses we have towards each color, along with the most common psychological associations. Also sugges ­tions are included on how best is it to use this information in a variety of artistic, business, and lifestyle applications. Red When a toreador waves a red cape in the ring, he is playing to the crowd as much as the bull. Bulls are actually color ­blind and respond only to the movement of the cape; the audience, however, fully apprize the energy of vibrant red. The color says danger, fervor, warmth, intensity, hostility, and success. Thats not only an emotional reaction, but a physiological one as well. Red is a real shock to the system, takes grab of our attention and requires an effort to view. Looking at red will increase our blood pressure and make our pulse run. Did you ever thought why so many fast food restaurants are painted red? This is because red color sparks our salivary glands, making us hungry and also tiring our eyes, which boost us to eat, allot and leave faster. Gambling casinos found that people place larger and risky bets under red lights, so theyre often used in high-stakes areas. At the same time, the color provokes people to make speedy decisions, which is why its a popular choice for Buy Now buttons on retail websites. Red Red also transmits energy and courage, giving one a feel of power to get the things done. Thats why you would have seen politicians often wearing red ties. As a bonus, red is the most unforgettable of all colors as you can see gifts given in red gift wrapping, red hearts, red cards etc are memorized easily. Red kindles intense, strong emotion, passion among people. As already I have discussed above about bonus to red color, its the favorite color for valentines and appropriately named red light zone. Women in red are often seen as flirty, forthcoming, and playful. In China, red represents good luck and is worn by brides and used in red egg ceremonies to bless newborn babies. Feng Shui practitioners suggest using the power of red to kick out bad chi, or energy, from the house. But in deco ­rating, red comes with a lovingness. Red is used only in rooms where we want to boost activity and lively conversa ­tions, such as a living or dining room. It is also a great choice for pass ­ing through spaces where we dont spend a lot of time, such as hallways, lob ­bies, or guest bathrooms. In a childs room, the color causes insomnia. Due to high visibility it makes ideal for catching audience eye in advertisements and safe ­ty products like Campbell soup cans to fire extinguishers and exit signs. The dynamism of red also makes it the most commonly used color in national flags. COLOR PSYCH The red color gives the feeling of speed, power, joy, danger, and rage. True red is the most vivacious color. It is the driving color in the spectrum, express ­ing excitement. It attracts attention immediately and its separate the object and image from background. Red color makes people to feel warm. E.g. Coffee will seem hotter in a red cup than in a blue one. It is the first color we lose sight of, at dusk and is not well seen at a great distance. Barn, claret, and crimson reds are considered royal, single, strong and always great charm for men. Yellow There is a good reason for smiley face is yellow. The color of the sun, yellow gives a sense of lives. Psychologically it is the happiest color in the spectrum, guiding feelings of hope, joy, and spontaneity. Think of the term sunny disposal. When associated with the sun, yellow gives us an educated atmosphere that stands for wisdom, mind and vision. This feeling is supported by science, as yellow quickly reads with the brain, stimulat ­ing the nervous system. It is said to be the favorite color of Chinese philosopher Confucius. It is a color we cant neglect. It visually pops out. You certainly cant miss yellow taxis or autos in traffic. Its high visibility promotes quick, clear thinking. According to leg ­endary color theorist Faber Birren, who focused on the functional use of hues in everyday life, Birren was responsible for the creation of the Yellow Pages in the 1950s to relieve the on-the-job monotony for telephone operators. Research from Pantone later con ­firmed Birrens theory, proving that a yel ­low background with black type is the most readable combination for printed material and the most contributive to memory retention. No wonder its used on legal pads and traffic caution signs. It also adds liveness to other col ­ors, making hot hues seem even more brilliant and bringing cool colors to life. Its therefore a consistent favorite in the home, filling any room with warmth, good cheer, and light. Most popular in kitchens and dining rooms, yellow also provides an appetizing backdrop for food. However, a little goes a long way. In small quantities it encourages lively conversa ­tion and cheerful times, but lengthy exposure to bright lemon can arouse too much mental stimulation and create anxiousness. It has been reported that couples have more quarrels in yellow kitchens and the color can make babies cry. Pale but ­tercup is a safer choice in the home. Yellow sends out other mixed mes ­sages as well. References to a coward being yellow started in tenth-century. Color Psych Yellow is the happiest color in the spectrum according to psychology, related with warmth, optimism, and joy. Yellow visually appears at you, it the very evident color. It is good for signs and product packages. Yellow suggest clear thinking. Black type on a yellow ground is the most clear color combination and helps in memory storage. Yellow combines with other color cause vitality. Overexposure to bright yellow can be unsettling. Paler hues are better for socializing, whereas gold tones signify wealth. Orange As human being, sometime we feel decrease ambition, idea these instant marked by low energy level. The orange color boosts oxygen aspiration to the brain. And since orange also increase appetite and helps indigestion. Red and Yellow combination makes orange, taking over from both colors. It has the energy and vitality of red and the happy, friendly qualities of yellow. It makes orange bold, energizing and expressing naturalness and fun. Bright orange is a greater attention and used effectively by construction workers and crossing guards as a warning. It represents good value as well and making good use for sale signs in store windows. Moreover it is quiet tones like colors of pumpkins and growing leaves. Orange is a reminder of autumn and harvest with their warm pleasing groups. Eyes catches burnt orange very easily and have a sophisticated appeal that can be both elegant and exotic. Orange also says fresh, healthy, and juicy, making it a favorite for table settings and kitchen accessories. It is used in sparingly in home decoration. Many expensive restaurants paint their walls and because the color is welcoming and appetizing. Color Psych Orange is a stimulating, energizing color that appears friendly, outgoing, cheerful, and adventurous. Bright orange has very high visibility, making it ideal for warning signals or grabbing attention, even when used in small amounts. Easier on the eye, autumnal and spicy oranges are warm, exotic, and appetiz ­ing, while peach tones are most flat ­tering to the skin. People who wear orange are thought to be creative, enthusiastic, and fun to be with, but possibly also a bit irresponsible. Because of its playful, active qualities, orange is a favorite of children, teens, and athletes. GREEN Green not only represents life and growth. It is the most relaxing, comforting color in the spectrum. The reason is physiological. Unlike other hues, green focuses directly on the retina without being refracted, making it especially easy on the eyes. It is also thought to have great healing powers and the ability to relieve and refresh. According to color consultant,. L. Mortons Color Matters website, people who work in green environments have fewer stomachaches. The lighter green is more calming. That is one of the reasons hospital walls are often painted sea foam, to literally affects worried patients and visitors. Then theres the use of green rooms backstage at theaters and television shows to reduce tension to performances. The calming quality of green has made the official color of safety worldwide as in safe to go traffic signals. Officials in London found another safety use for the color Painting the alarming Black friars Bridge a more calming green greatly reduced the rate of suicide jumpers. Greens send a variety of messages, depending on the shade. Kelly greens bring to mind spring and the outdoors, conveying happy, youthful feelings. But that can also suggest immaturity and inexperience, such as a newcomer being too green to succeed. Forest green is the color of mature trees representing stability and growth. Amazingly, green color is used in law offices and financial institutions. Green is the color of money too. Olive has the most power associated with it because it reminds people of the military, while grass greens connection to new life and growth has come to sym ­bolize fertility. That made it the favorite color for wedding gowns during the Renaissance. Color Psych Light green is physically is the most relax ­ing and calming color in the spectrum. As the easiest color on the eye and it is also improve vision. Vibrant greens remind people of the spring, life, nature , and youthful energy. Darker greens are making a logical think of stability and growth, showing high economic status and success. Green is the worldwide symbol for safety. Green also means go. Those people wears green are thought, dependable, and generous. Green has some negative associations also, when someone is sick, they suggested to look around the green things. Similarly, Paris green is consistently rated as the most unwholesome of all colors. In decorating many shades of green show harmonious through of house. Bright greens bring the feeling of nature inside and can create a smooth visual flow between the indoors and outside architectural ornament. This hue has a refreshing, nurtur ­ing quality, making them particularly appealing in kitchens and dining rooms. Because light green makes pleasant feelings of peace, it is ideal for home sanctuaries, like bathrooms or peace ­ful bedrooms. Greens give a sense of purity and freshness in packaging that is why it is popular on cosmetic containers. Products in green wrappers are also thought to be healthful, natural, and environmentally friendly. Blue Most of the people like blue and their favorite color also. Blue is the best liked of all colors. If someone likes blue color that means he is in good company. Light to medium range blues are especially pleasing and restful. Staring at blue actually reduces your pulse and respiration rate and temporarily low ­ers your blood pressure. Blue are positive in sense practically all our associations. When we see cool or ocean blues, many of us think of the sky and calming waters and a vacation on an exotic island. In many cultures blue is believed the most protective of all colors. In the Middle East, for example blue doors are thought to guard against evil spirits and people in the American Southwest often paint their porch ceilings blue to ward off ghosts. Before the coming of refrigeration, cobalt blue was used in kitchens and pantries because insects, unlike humans, are pushed back by this color. Blue kitchens continue to be popular to this day. Navy blue in particular represents loyalty and trustworthiness. Blue is always ideal for expressing sincerity and reliability. Men particularly like blue. Navy blue also commands respect, like police and military uniforms while blue created to enforce moral standards. Brighter blues are perfect wearing for parties and social gatherings because blue is always friendly and likable. Darker blues means good breeding, high social status, stability, and dignity. Color Psych Particularly it is always favorite of men. Blue is the best liked of all colors Practically all our relationships with blue are positive and always rising and peaceful color. Navy blue commands respect, representing loyalty, trustworthiness, fidelity, and integrity. Deep blue is associated with luxury in many cultures. Blue has been a symbol of fidelity, hope, and faith since ancient times. Thats where the tradition of the bride wearing something blue originated. Blue is associated with a sweet taste, which is why it is consistently used on sugar pack ­aging and related products. Luxury cars often come in an elegant midnight or silver blue that symbolizes power and success, while sportier cars, such as the Volkswagen Beetle, come in a brighter shade to suggest fun. Purple Purple could be called the psychology ­ of elegance color. Historically, The person who is most outstanding or excellent and someone who tops all others that kind of people only used purple because it is so difficult and expensive to produce . According to Simon Garfields fasci ­nating book Mauve, thousands of mollusks needed to be crushed, salted for three days, and then boiled for ten just to make enough dye for a single dress It is most difficult to describe this color in ancient Rome it is reserve for Caesar. So it is no wonder that purple is associ ­ated with wealth, royalty, and highlife. But there is a spiritual side also since purple later became the color of associated with church cloth and it became a decoration of prayer shawls in Judaism. Interestingly, the once-exclusive purple is now more popular with women than men. As a matter of fact many women means purple color as their favorite color. Perhaps purples color composition of excitement of red with the order of blue. Its therefore considered the color of compromise, or striking a happy medium. People who wear purple are thought to be nurturing, passionate, and eager to please qualities more often judge to women than men. Purple conveys very different emotions depending on its shade. The darkest plum has funereal overtones and can be depress ­ing and solemn. In many countries it replaces black as the official color of mourning. Royal purple, with its noble heritage, also suggests affluence and status Because of the quantity of red in their composition, bright color carry the most energy. Those are happier and exciting colors, violets and laven ­ders have a romantic, nostalgic quality. The quality of mixed messages of purple, the purple color rarely used in food packaging at the supermarket and in big-ticket purchases such as cars or appliances. In packages and advertising the color is most often used to denote products or services aimed at women For decorating the purples can be very dramatic and sensual. COLOR PSYCH Royal purple exudes class, power, passion, sensuality, and luxury. Deep plum is spiritual and mysterious, with a serious, dignified quality. Lavenders and violets have a sweet, romantic, and nostalgic appeal. People tend to get less work done in purple rooms because the color encourages daydreaming. Women often cite purple as their favorite color. Pink Pink not only promotes friendliness, but actually discourages aggres ­sion and ill will. Peachy pinks always used on the packaging of cosmetics because the color is very feminine and also praising to ones complexion. Mass-market lines such as Maybelline, however, prefer eye- catching hot pinks to grab attention in crowded pharmacy displays. In chromatherapy, a pink room is recommended for people who have trou ­ble calming down and letting things go. No matter how bad your day is, it is hard to hold onto aggression in the presence of pink. Color Psych Pink is the most passive of all colors, promoting friendliness while discourag ­ing aggression against oneself as well as others. Considered the most feminine color, pink is associated with nurturing and compassion. Pink calms and relieves, and is thought to aid in digestion. Shocking pink has a much higher concentration of red, making it appear energetic, fun, and trendy. Men prefer peachy pinks to express love. Brown Brown color as the color of earth and protective trees, it pro ­vides comfort while reminding us of hearth and home. The brown color family becomes especially popular during anxious times of social or economic commotion. Warm neutrals are perceived as having lasting value and can make people feel like everything is going to be all right. Those people who wear brown is very dependable, sincere, and hardworking. That belief goes back to historic times when bright colors were reserved for roy ­alty and the wealthy, assigning browns to the peasants. Feel and a sense of humility always denoted by brown, Brown is always wardrobe choice. It will make you look acceptive, reliable, and trustworthy. However, brown can lack authority in a middle-class work environment. In interior design, brown is consid ­ered the great leveler, grounding all the other colors. In a lush garden, earthy brown is the perfect backdrop for nature entire palette, whether warm or cool. Although it is the color of wood, brown is part of practically every room setting. Muted neutrals are often favorites in living rooms, studies, and family rooms because they appear simplicity and peace while creating intimacy. A rich mix of textures keeps the naturals from being boring and can offer a relieving sensuality. Pale neutrals make a room feel large and less cluttered, while darker browns create a sense of coziness and security. Chocolate brown walls can be particular rich and sophisticated. Men are particularly fond of brown. The color is shown as rough and outdoorsy, making it present in sporting goods, casual clothes, and all-terrain vehicles. The masculine combination of blues and browns is also consistently popular with men in both clothing and home design. Paper-bag brown is used to suggest the freshness of food, a reminder of the wrapping used in outdoor produce mar ­kets. Color Psych Brown is a warm, comforting color associated with the earth, trees, hearth, and home. People tend to buy big-ticket products in neutral colors, especially in an uncertain economy. Browns both put consumers at ease and are considered timeless. Brown has a common feel in clothing, making one look approachable, reli ­able, and sincere. Brown has a masculine, rugged quality that particularly appeals to men. Paper-bag brown is used in packaging to denote a natural product. Gray Other definition of Gray is neutral. It is the color that people rarely love or hate. Gray is noncommittal, formal, and dignified. Gray is suggest maturity and wisdom. A person with gray hair means lifetime and increasing knowledge and experience. Gray lacks warmth, remote and serious which it can make appear. For example stone churches, grave ­yards, and skyscrapers. In packaging grays have a rich, pres ­tigious appeal? Luxury automobiles are most popular in silver tones, as are plat ­inum charge cards with their heavy fees. As usual high-end boutiques always wrap goods in gray boxes means that there is a precious gift inside. Metallic gray associated with scien ­tific and technological advances is used effectively when introducing state of the art products. That is why gray color is mostly used in automobile. In interior design, dark gray is dignified and formal, while a lighter gray is more restful, nei ­ther shade will encourage lively conversa ­tion. Grays are better suited to rooms where the residents are looking for peace of mind. Color Psych Gray represents noninvolvement, showing formal, dignified, and conservative authority. Unlike neutral brown, gray lacks warmth, which can make it appear remote, solemn, and a bit gloomy when used alone. Gray is associated with wisdom and maturity, adding to its moneyed appeal. Metallic grays offer the promise of scientific and technological advances, as well as a sense of speed and competence. Grays are cool and restful in home decor, but also discourage lively con ­versation and offer an unattractive backdrop for food. White White represents purity, innocence, virtue, and fidelity. That is why it is the most popular color for wedding dresses. In clothing, white is often compared with significant wealth its wearer has a high social status. It is consider that white is absence of color, more shades of white are available commercially than of any other color. White also stands for truth and good ­ness. Safety and medical products are often white to suggest antiseptic cleanliness. Think of cotton bandages, cotton balls, and doctors lab coats. Whites associate with heaven and angels. And it is Symbolizes death in India, China and Japan Color Psych White symbolizes purity, innocence, goodness, and truth. Although white is neutral, it is considered a cool color because of its association with snow and ice. White is often used to suggest sim ­plicity, sterility, and safety. Waving a white flag is the international symbol of a call for a truce. White is popular on the packaging of dairy products, low-fat items, and refined ingredients such as sugar and flour. Black Without any question the black is most classic and overpowering color. It is related with death and darkness; it gives wary feeling of the unknown. It is also mysterious. And good luck if a black cat crosses your path. Blacks perceived foreboding gives it an air of danger as well, and it is used to great effect for the clothing of bodyguards, bouncers, and FBI personnel to intimidate potential troublemakers. Black is also the most popular color for limousines, Lincoln Town Cars, and the official vehicles that transport dignitaries, because the color implies that the person inside is important and worthy of respect. Research studies of American football statistics found that teams wearing black uniforms had more disputed plays called against them, apparently because referees subconsciously considered them the aggres ­sors. And why do you think referees uni ­forms are dominated by authoritative black? In the fashion world, black is truly present. The all purpose little black dress, first designed by Coco Chanel, comes up again and again as the height of sophis ­tication. (Its also slimming and does not show dirt, two major fashion pluses.)

Social Oppression in Virginia Woolfs Mrs. Dalloway :: Mrs. Dalloway Essays

The physical and social setting in "Mrs. Dalloway" sets the mood for the novel's principal theme: the theme of social oppression. Social oppression was shown in two ways: the oppression of women as English society returned to its traditional norms and customs after the war, and the oppression of the hard realities of life, "concealing" these realities with the elegance of English society. This paper discusses the purpose of the city in mirroring the theme of social oppression, focusing on issues of gender oppression, particularly against women, and the oppression of poverty and class discrimination between London's peasants and the elite class.

Abortion: How Does He Really Feel? :: Essays Papers

Abortion: How Does He Really Feel? In the article, â€Å"End of the Road† by Rebecca Paley, she raises an interesting point of why Dr. William Rashbaum does what he does as an abortion doctor. This article was published in Mother Jones in the Sep/Oct 2003 issue. The setting of this article is placed around modern times. Even though abortion was made legal about 30 years ago, the thought of whether or not it is right is still an issue. This article takes an in depth look inside the life of an abortionist named Dr. William Rashbaum. The audience Paley is targeting are probably people that are for and have had abortions. Paley describes Dr.Rashbum as being an unruly, mad, sometimes compassionate, and doing it because it’s his job type of doctor. She says these things because he doesn’t care about what anyone says. Paley interviewed people that know him personally to give credibility of how he really is. She asked a second-trimester abortion provider who trained under Rashbaum what she thought of him. She stated â€Å"A person who is more concerned with what people think of him than doing the fight thing wouldn’t last. He cares more about doing the right thing than what people think of his personality.† The main argument that Paley is stating is that Dr.Rashbum feels convicted for what he does but, he is only doing it because it’s his job. He even admits that it is hard to do sometime. She makes sure she incorporated plenty of that in her article. Paley also makes this article a little confusing because she jumps back and forth between sides . She tries to justify him by putting little pieces of information that make him not seem so bad. In the next paragraph or two, she makes it seem that he is so wrong for what he is doing. She doesn’t do this directly, but indirectly. The tone Paley uses is a tone that is upset about abortions, but also making excuses for him. She should pick one side so it wouldn’t be too hard to find her argument.

Budgeting Practices and Performance in Small Healthcare Businesses

Management Accounting Research 21 (2010) 40–55 Contents lists available at ScienceDirect Management Accounting Research journal homepage: www. elsevier. com/locate/mar Budgeting practices and performance in small healthcare businesses Robyn King a , Peter M. Clarkson a,b,? , Sandra Wallace c a b c UQ Business School, The University of Queensland, Brisbane 4072, Australia Faculty of Business Administration, Simon Fraser University, Burnaby, Canada V5A 1S6 Department of Accounting and BIS, The University of Melbourne, Victoria 3010, Australia a r t i c l e i n f o a b s t r a c tWe present evidence linking primary healthcare business characteristics, budgeting practices, and business performance. Based on a sample of 144 responses from a survey of members of the Australian Association of Practice Managers (AAPM), we ? nd that factors identi? ed by contingency-based research are useful for predicting a business’s budgeting practices. Speci? cally, we ? nd the adoption of w ritten budgets to be related to size and structure, and for businesses using written budgets, the extent of use is related to business structure, strategy and perceived environmental uncertainty.Finally, we ? nd evidence of a relationship between budgeting practice and performance. Here, we initially ? nd a business’s performance to be positively associated with the use of written budgets. More re? ned tests of the â€Å"? t† between business contingency factors and extent of operating budget use then provide evidence of a positive association between the extent of â€Å"? t† and performance. Crown Copyright  © 2009 Published by Elsevier Ltd. All rights reserved. Keywords: Budgeting SME Healthcare businesses . Introduction This study investigates the relationship between contextual factors identi? ed from contingency-based research, the adoption and extent of use of budgets, and business performance within the Australian primary healthcare setting. 1 We focus on budgets because they are considered to be one of the main management control systems This study is based largely on Robyn King’s Honours thesis completed in the UQ Business School at the University of Queensland.The authors would like to thank the editor and the two anonymous referees, as well as workshop participants at Monash and Swinburne Universities, the 2007 AFAANZ Annual Conference, and especially Aldonio Ferreira, Axel Schultz, Shannon Anderson and Julie Walker for comments on an earlier version of the manuscript. ? Corresponding author at: UQ Business School, The University of Queensland, Brisbane 4072, Australia. Tel. : +61 7 3346 8015; fax: +61 7 3365 6788. E-mail address: P. [email  protected] uq. edu. au (P. M. Clarkson). Primary healthcare is the initial care of a patient as an outpatient excluding diagnostic testing; tertiary healthcare is that provided in a hospital setting. (MCS) in organisations, have been found to be the earliest MCS that a business ad opts, and continue to receive signi? cant attention in the research literature and in teaching material (e. g. , Davila and Foster, 2005, 2007; Sandino, 2007). We select the Australian primary healthcare sector as our experimental setting both because of its importance socially and economically, and because it is likely to be comprised of businesses that vary broadly in their budgeting practices.Contingency-based research proposes that there is no single MCS suitable for all businesses. Instead, the suitability of a particular MCS is argued to be contingent upon characteristics of a business including its size, strategy, structure, and also management’s perceptions of the uncertainty of the environment within which the business operates. We begin by examining the relationship between a business’s budgeting practices and these four contextual factors. In so doing, we view the development of a budgeting practice as consisting of two stages, the initial decision regarding adoption and the subsequent decision regarding extent of use.Here, the term ‘adoption’ re? ects the decision by a business to use a formal process to project its future 1044-5005/$ – see front matter. Crown Copyright  © 2009 Published by Elsevier Ltd. All rights reserved. doi:10. 1016/j. mar. 2009. 11. 002 R. King et al. / Management Accounting Research 21 (2010) 40–55 41 ?nancial performance (Davila and Foster, 2005). Alternatively, the term ‘extent of use’ refers to both the number of different types of budgets the business uses and the frequency of their use. In our analysis, we develop arguments for, and investigate, these two stages separately.We then turn to consider the relationship between a business’s budgeting practice and its performance. The relative â€Å"? t† of the business’s MCS with its contingency factors is argued to impact on performance, with performance increasing with the degree of â€Å"? t† (Chenhall, 2003). Thus, ceterus paribus, businesses using a practice which does not â€Å"? t†, whether by â€Å"over-budgeting† or â€Å"under-budgeting†, are expected to experience weaker performance. We argue that not all of our sample businesses are likely to exhibit â€Å"best budgeting practice† because of the dif? ulties associated with identifying and implementing best practice, and the discontinuous nature of upgrades (Luft, 1997). We examine the relation between â€Å"? t† and performance using the method proposed by Ittner and Larcker (2001) and classi? ed as a Cartesian/Contingency approach (Gerdin and Greve, 2004). Degree of â€Å"? t† is measured as the difference between the extent of budget use and that predicted by the business’s contingency factors. This approach assumes that at any point, not all businesses will in fact have implemented their optimal practice.To conduct our investigation, a written survey of 988 members of the Australian Association of Practice Managers (AAPM) was undertaken. In brief, we ? nd that larger, more decentralised healthcare businesses are more likely to adopt written budgets. Further, for the subset of businesses that use written budgets, we ? nd that the extent of budget use is positively associated with structure (decentralisation) and strategy (cost leadership), and negatively associated with perceived environmental uncertainty (dynamism). Finally, we document a relationship between choice of budgeting practice and performance.Here, we initially ? nd performance to be positively associated with the use of written budgets. More re? ned tests then provide evidence of a positive association between the degree of â€Å"? t† and performance. Our study makes several contributions. First, we present evidence that contingency factors do indeed provide insights into both the adoption of budgets and the extent of their use for our sample of small Australian prim ary healthcare businesses. Interestingly, the results suggest that size and structure capture the business’s initial decision to adopt a formal budgeting practice.However, once a business has adopted a formal practice, strategy, structure, and perceived environmental uncertainty appear to be the primary determinants underlying the subsequent decision regarding the extent of budget use. We also present evidence that the â€Å"? t† of our sample business’s budgeting practices is associated with performance. To our knowledge, there has been relatively little empirical evidence on this relationship documented in the literature to date. Second, contingency-based research has predominantly been conducted in the large business sector.We extend this work by examining a small business setting. We argue that our setting has the advantage of allowing for an examination not only of the extent of budget use but also of the initial decision to adopt a budgeting practice. In c on- junction, it also provides an opportunity to examine more closely the different underlying theoretical constructs of size that the two most commonly used proxies, gross fees and full-time equivalent employees, may be capturing. Finally, from a practical perspective the healthcare sector is under continuing pressure to increase its ef? iency. This study contributes by examining the contexts in which the use of budgets is associated with enhanced performance in primary healthcare. The results should be of bene? t to both practitioners and those who advise practitioners on MCS design. The remainder of this paper is structured as follows: Section 2 presents background material; Section 3 describes our experimental setting; Section 4 presents the hypotheses, Section 5 the method and Section 6 the results; and Section 7 provides a summary and conclusions. 2. Background MCS have been de? ed as all devices and systems that businesses use â€Å"to ensure that the behaviours and decision s of their employees are consistent with the organisation’s objectives and strategies† (Malmi and Brown, 2008). We focus on a business’s decision regarding its budgeting practices. Budgets are considered an MCS because they can in? uence the behaviours and decisions of employees by translating a business’s objectives into plans for action, communicating the objectives, and providing a benchmark against which to assess performance.We view budgets as both an important and appropriate focus given that they are considered to be one of the main MCS in organisations, have been found to be the earliest system adopted in startup businesses, and continue to receive signi? cant attention in the research literature and in teaching material (Davila and Foster, 2005, 2007; Sandino, 2007). Within the MCS literature, the term ‘budgeting’ is used to refer to a broad range of topics (see Chapman et al. (2007) for a review). In this study, we de? e a budget as a forward looking set of numbers which projects the future ? nancial performance of a business, and which is useful for evaluating the ? nancial viability of the business’s chosen strategy or deciding whether changes to the overall plan are required (Davila and Foster, 2005). Budgets have been identi? ed as playing a number of roles which include making goals explicit, coding learning, facilitating co-ordination, promoting accountability, facilitating control, and contracting with external parties (Davila et al. 2009). Bene? ts of budgeting include increasing ef? ciency through planning and co-ordination, supporting both control and learning through the comparison of actual results with plans, and more globally â€Å"the ability to weave together all the disparate threads of an organisation into a comprehensive plan that serves many purposes† (Hansen and Otley, 2003). Given these various roles and potential bene? ts, one might expect all businesses to adopt a formal bu dgeting practice.In fact, this view appears to underlie much of the empirical MCS research predominantly conducted in a large business setting, as it is often assumed that large businesses will already have formal MCS that can be readily examined (Chenhall, 2003). Here, the focus has typically 42 R. King et al. / Management Accounting Research 21 (2010) 40–55 been on the adoption and performance implications of speci? c MCS â€Å"innovations† like activity based costing (ABC) (Ittner et al. , 2002). However, it is argued in the MCS literature that a rational adoption decision should require an evaluation of the associated costs as well as the bene? s (Davila and Foster, 2005). Costs of a formal MCS include the easily measured out of pocket costs associated with implementing and operating the system (Hansen and Otley, 2003; Hansen and Van der Stede, 2004). Other costs that are not so easily measured are the possibility that budgets create rigidity thereby limiting co-op eration and creative response, over-emphasise short-term cost control and top down authority, encourage gaming, and de-motivate employees (Hansen and Otley, 2003; Hansen and Van der Stede, 2004). Further, arguably the bene? s and costs associated with adopting a formal budgeting practice will not be the same for every business but will depend on business-speci? c contextual factors. Thus, ex ante, it is not clear that adoption of a formal budgeting practice is necessarily a rational outcome for all businesses. Our study distinguishes itself from the majority of the MCS literature by focusing on the small business setting, speci? cally the primary healthcare business sector. Within this sector, we argue that it is likely that for some businesses, the costs of budgeting will outweigh the perceived bene? s whereas the converse will likely be true for others. Thus, we argue that this setting provides the opportunity to gain insights into both the decision regarding the adoption of budge ts as well as the subsequent decision regarding the extent of their use. We investigate the contextual factors that delineate the costs and bene? ts associated with budgeting from a contingency framework perspective. Our initial focus is on the contextual factors that differentiate adopters from non-adopters.We then consider those factors that drive the decision regarding the extent of budget use and conclude with an investigation into the relationship between the ? t of a business’s budgeting practice with its contextual factors and its performance. In adopting a contingency framework perspective, we acknowledge that research referring to contingency theory has been subject to the criticism that contingency is a general idea rather than a theory as â€Å"there is no a priori intuition of its own as to what the pertinent factors are and as to their likely consequences† (Spekle, 2001).In this study, we do not consider contingency as a theory but rather as a framework fo r investigating identi? ed factors for which we have a priori intuition based on other organisational, economic and sociological theories. A further criticism of the contingency-based literature is its simplistic nature of investigating one contextual factor or MCS at a time (Fisher, 1995). In the face of this criticism, some studies have begun investigating multiple contextual variables simultaneously (Hansen and Van der Stede, 2004; Cadez and Guilding, 2008). We also consider multiple contextual factors, speci? cally those identi? ed in Chenhall’s (2003) review of the MCS literature since 1980. This review con? rms environment, technology,3 structure and size as â€Å"the descriptors of the fundamental generic elements of context†. Strategy is also included as it emerged in the 1980s as an important factor that in? uences the design of MCS (Lang? eld-Smith, 1997). Finally, contingency-based research has its roots in sociology. The underlying premise of sociology is t hat humans are boundedly rational and satis? cing (March and Simon, 1958).Bounded rationality can impede decision-making as not all possible alternatives are known with certainty at a given point in time. One identi? ed role of MCS is to assist managers in decision-making (Lawrence and Lorsch, 1967). However, the decision on the optimal MCS is itself restricted by bounded rationality, as well as the personal incentives of the manager. Thus, while conceptually organisations may be expected to use the optimal MCS, this is not always possible. Businesses facing the same contextual factors may therefore choose different MCS, with the differences re? cted in their performance. In our study, we investigate the effect of a mismatch between the contextual variables and the extent of use of budgets on performance. 3. Experimental setting We adopt the Australian primary healthcare sector as our experimental setting for two reasons. First, we view it as an inherently interesting research setti ng in its own right, given its importance both socially and economically. Second, we believe it to be an ideal setting within which to conduct an investigation into budgeting because as argued below, it is a sector within which there are likely both signi? ant incentives and disincentives to budget. Thus, this setting provides the advantages of the controls that arise from working within a single industry while at the same time, one within which variation in budget use can reasonably be expected. 4 In detail, the Australian primary healthcare sector plays a uniquely important role in terms of both the services it provides and its place in the economy. In terms of services, it represents the gateway through which patients most typically enter the health system. Initial contact with For a sample of 57 organisational units, all with budgeting practices in place, Hansen and Van der Stede (2004) undertook an exploratory study focusing on four contextual factors (strategy, structure, envi ronment, and size) as possible antecedents to identi? ed reasons to budget. Alternatively, for a sample of large businesses, mostly manufacturing from Slovenia, Cadez and Guilding (2008) ? nd that superior performance results from an appropriate match between the contingent factors strategy, size, and market orientation, and strategic management accounting applications. We initially considered technology as an additional contextual variable but decided against its inclusion given our choice of experimental setting. Recent advances in medical technology have impacted on diagnostic specialties such as pathology and radiology (specialties not included in our study) to a much greater degree than primary healthcare. With the exception of three opthalmologists, the only specialists included in the survey were those that provide outpatient services from private rooms and like GP’s, still largely rely on their skill and basic instruments such as the stethoscope.From an administrative and medical records perspective, the use of technology is widespread, with computers being used in 89. 8% of all GP practices and 94. 5% of all specialist practices in 2002 (ABS, 2002). 4 In this regard, Merchant (1981) suggested that a desirable extension of budgeting studies guided by contingency frameworks would be to collect data from samples chosen to magnify the variation on the dimensions of interest while controlling for the many possible interacting factors which obscure or distort the ? ndings. R. King et al. Management Accounting Research 21 (2010) 40–55 43 the health system is through a general medical practitioner (GP). For specialised care, patients are then referred to specialist medical practitioners. GPs and specialists provide this primary care from private consulting rooms and refer on to other providers for diagnostic tests. 5 Economically, the sector contributed 1. 71% of GDP in 2007 (AIHW, 2008). 6 Faced with rising costs, doctor shortages and increasin g waiting times, primary healthcare businesses are increasingly under pressure to become more ef? ient (Department of Health and Ageing, 2005). Here, budgeting has been identi? ed as a management accounting tool that enhances ? nancial performance and improves ef? ciency (Davila and Foster, 2007). Further, the majority of the existing management accounting research has been focussed on in-hospital care so little is known about MCS in the outpatient setting (Abernethy et al. , 2007), with the exception of a recent U. S. -based study of the relation between performance-based compensation and ownership of primary healthcare businesses (Ittner et al. 2007). Taken together, these facts reinforce our view that the primary healthcare sector within Australia is an important and potentially fruitful setting for the conduct of MCS research generally, and research into budgeting practices more narrowly. More directly to the current investigation, we seek an experimental setting with variation in budget use, including the presence of both adopters and non-adopters. We believe that a number of factors conspire to make the primary healthcare sector a reasonable choice, ex ante.First, the small business sector has been argued to have lower levels of formal planning and control (Chenhall and Lang? eld-Smith, 1998). As such, it might also be expected to include non-adopters. 7 In Australia, primary healthcare is largely provided by private businesses owned by the doctors working in the business as sole traders, in partnership, or through a company. Management of these businesses has traditionally been by the owner, although there now appears to be a trend towards the delegation of management to practice managers. 8These primary healthcare businesses typically have fewer than 50 employees and would thereby most often be classi? ed as small businesses according to the OECD de? nition (Holmes and Kelly, 1989). 9 Second, prior research also ? nds that rapid growth small-to-medium enterprises (SME) provide more extensive future-oriented ? nancial reporting than matched non-growth concerns (McMahon, 2001). Arguably, small primary healthcare businesses are less likely to be rapidly growing as there is currently an undersupply of primary healthcare workers due to an ageing workforce and restrictions on training places. 0 These limited organic growth prospects further our expectations of ? nding non-adopters. Third, ? rms within the service sector typically do not need to account for stock, thereby eliminating one driving force behind the use of sophisticated MCS. Finally, research on small and family business supports the view that necessary management skills are required before planning can be initiated (Gibb and Scott, 1985). Since there is a lower likelihood that primary healthcare owners, the majority of whom are doctors, have formal training in MCS, non-adoption is even more likely relative to other service sectors.Conversely, there are also economic incent ives to adopt budgets. As noted, primary healthcare businesses are under increasing pressure to become more ef? cient. The National Health Performance Committee has adopted a framework speci? cally designed for measuring healthcare system performance, with one of the identi? ed components being ef? ciency. In response, a number of institutions and private management consultants now offer education on managing primary healthcare practices that includes training on budgeting. 1 In conjunction, there is the added incentive to undertake these education programs in that continuing education is a requirement of the accreditation process for GP practices. Further, only accredited practices can access Practice Incentive Payments (PIP) from the Federal Government which can represent signi? cant additional revenue. 12 5 There is currently no Medicare funding for diagnostic services provided within the primary healthcare setting and so, these businesses do not invest in the associated technolo gy. The specialist practices included in the study were the private rooms of orthopaedic surgeons, opthalmologists, ermatologists, gynaecologists, and gastroenterologists. These specialists conduct initial consultation and post operative follow up from their private rooms but perform procedures in hospitals or day surgeries for which they have visitation rights, using equipment supplied by the hospital/day surgery where a fee is charged directly to the patient for its use. 6 Overall, the healthcare industry contributed 8. 98% of GDP in 2006–2007, with 19% of recurrent health expenditure on medical services provided by GP’s and specialists. In 2006–2007, Medicare paid $4029. million for GP services, representing an average 4. 93 items per capita (AIHW, 2008). 7 In contrast, international studies of formal budget use have focused on large businesses, ? nding the vast majority use annual ? xed budgets (Horngren et al. , 2006). Australian evidence is consistent, wit h 97% of large businesses found to use budgets (Chenhall and Lang? eld-Smith, 1998). 8 The exact extent to which management is being delegated to practice managers is uncertain given a lack of studies into the prevalence or role of practice managers (Department of Health and Ageing, 2005). There were 9600 private GP practices operating in Australia at the end of June 2002. Of these, 68. 5% were single practitioner practices employing 2. 9 persons on average, and only 100 employed more than 10 practitioners. At the same time, there were 9864 private specialist practices, 89. 7% of which were solo specialist practices employing an average 3. 2 persons and only 19. 2% had greater than 10 practitioners (ABS, 2002). 10 There has been a recognised unfavourable long-term trend since 1999 towards an increasing percentage of primary care practitioners aged 55 years or over.In conjunction, the World Health Organisation (WHO) predicts a global workforce shortage of 4. 25 million health workers over the next decade (Cresswell, 2007). 11 The 2008–2009 Federal Government Budget proposal includes administered Program 5. 3—‘Primary Care Policy, Innovation and Research’ which among other things, â€Å"funds initiatives to improve service delivery and help GPs access current best business practice. † As a part of their response, the Australian Medical Association (AMA) and the AAPM have made available speci? cally tailored business education programs for healthcare managers. 2 The Royal Australian College of General Practitioners (RACGP) standards for general practice include: â€Å"Our administrative staff can describe (and there is evidence of) training undertaken in the past 3 years that is relevant to their role in our practice. † The practice manager is speci? cally mentioned in the standard, as is the term practice management training. In order to access Practice Incentive Payments, GP practices must have complied with the RACGP st andards. In 2007, 80% of GP practices were accredited (AIHW, 2008).By way of context, an accredited practice with 44 R. King et al. / Management Accounting Research 21 (2010) 40–55 However, notwithstanding, for some businesses, given their lack of size and sophistication, these incentives are unlikely to outweigh the costs of budgeting which include the initial investment in software, skills, and the added labour hours. 4. Hypothesis development 4. 1. Overview This study investigates the relationship between factors identi? ed from contingency-based research, the adoption and extent of use of budgets, and business performance. The speci? contextual factors we consider are size, structure, strategy, and perceived environmental uncertainty (Chenhall, 2003). We argue, based on how each identi? ed factor is expected to impact both a business’s needs for and thereby the bene? ts it derives from budgeting, and also its ability to meet the costs of a budgeting practice, that the four contingency factors play different roles relative to the two stages of the budgeting decision. Speci? cally, we predict that a business’s adoption decision primarily related to its size and to a lesser extent, its structure (decentralisation).For businesses that make the threshold adoption decision, we predict that those that are more decentralised, employ a cost leadership strategy, and for which management perceives a lower level of environmental uncertainty will use budgets to a greater extent. Quite clearly, however, the roles played by the various factors ultimately remain an empirical question and as such, we give consideration to each when we empirically model the two stages of the budgeting decision. Finally, we predict that the match between the contextual factors and extent of budget use will be re? ected in business performance. These predictions are formalised below. . 2. Determinants of budgeting practice 4. 2. 1. Size The construct of size has frequentl y been viewed as re? ecting two dimensions, complexity and availability of resources, with both argued to be increasing with size (Fredrickson and Mitchell, 1984; Mintzberg, 1994). While small, single-business organisations can often be controlled with largely informal mechanisms such as direct supervision and oral communications, larger organisations require more formal controls as the increased complexity associated with a larger number of employees creates problems in social control, communication, and co-ordination (Lawrence and Lorsch, 1967).Here, Davila (2005) argues, following Levitt and March (1988), that to regain ef? ciency in managing the organisation, co-ordination and control mechanisms are formalised with the objective of coding and documenting organisational learning and reducing the demand that routine activities impose on the management team’s time. Further, in terms of a business’s ability to invest in a formal budgeting practice, it is widely accepte d that larger businesses are better positioned given their greater resources, ? nancial and otherwise.Larger businesses not only have the resources required to acquire software and skills but they can also more ef? ciently achieve these administrative tasks through economies of scale and the greater technical specialisation of their employees (Merchant, 1981). Chenhall (2003) ? nds that size has been considered as a contextual variable in only a few MCS studies as most examine relatively large businesses. Such a ? nding ? ts well with Banbury and Nahapiet’s (1979) argument that there should only be a relationship between resource availability and the introduction of formal systems in organisations of relatively small size.Consistent with these types of arguments, small business studies reveal size as in? uencing the acquisition and preparation of accounting information including budgets (Holmes and Nicholls, 1989; McMahon, 2001). Further, evidence from longitudinal studies of startup businesses suggests that size in? uences the decision to adopt operating budgets, with larger ? rms adopting the budgets sooner (Davila and Foster, 2005, 2007). They ? nd that when the business is small, control and co-ordination happens through frequent informal interactions but that the ef? iency of an informal system requiring direct contact with employees rapidly decreases with increasing size, thereby making it more ef? cient to use a formal control system. In the primary healthcare setting, we view the ? xed costs associated with the adoption of a budgeting practice to be signi? cant and thus, following the arguments of Davila and Foster (2005), propose size as a determining contingency factor underlying the adoption decision. In this sector, businesses are required to comply with substantive â€Å"red tape† that places onerous demands on their resources (Productivity Commission, 2003).As such, it is likely that only larger businesses have both the need for and the resources to devote to budgeting. Smaller practices are unlikely to be able divert resources away from their primary revenue generating clinical activities. Thus, we predict a positive relationship between business size and use of budgets. However, we also argue consistent with Banbury and Nahapiet (1979) that once a business has reached a critical size and uses a budget, size is unlikely to play a signi? cant further role in the determination of budgeting practice. Thus, our ? st hypothesis, expressed in the alternative, is: H1 . The adoption of written budgets by primary healthcare businesses is positively associated with business size. 4. 2. 2. Structure The structure of a business relates to â€Å"the formal speci? cation of roles for organisational members or tasks for groups to ensure that the activities of the organisation are carried out† (Chenhall, 2003). While two components, differentiation and integration, have been identi? ed in the literature, we focus only on differentiation because of the small size of our sample businesses. Differentiation is de? ed as the extent to which managers act as quasi-owners and is achieved through decentralisation of authority (Lawrence and Lorsch, 1967). A centralised busi- 4 FTE urban GPs would receive $60,000 per annum from PIP (Medicare, 2009). R. King et al. / Management Accounting Research 21 (2010) 40–55 45 ness structure is characterised by decision-making that is restricted to owners and upper management whereas a decentralised business delegates decision-making to lower levels of management and operational staff. Given the closer links between the ownership and control of the business, ecision-making in centralised businesses should require relatively fewer MCS. Herein, existing evidence reveals centralised businesses as having relatively few administrative controls and less sophisticated budgets while decentralised businesses have more formal controls (Bruns and Waterhouse, 1975; Merchan t, 1981). We thus argue that structure has the potential to play a role in a business’s initial decision to adopt a budgeting practice, although we view its role as secondary to size since it is unlikely that the business’s ability to meet the ? ed costs associated with a budget practice will be directly related to its structure. Further, we argue that for small healthcare businesses that have reached the threshold size and use budgets, structure also has the potential to play a role in its subsequent decision as to the extent of use. As the business becomes more differentiated, decentralisation increases and thereby so does the need for formal MCS (Lawrence and Lorsch, 1967; Merchant, 1981). Our second hypothesis, expressed in two parts and in the alternative, is then:13 H2a .The adoption of written budget by primary healthcare businesses is positively associated with business structure (decentralisation). H2b . The extent of written budget use by primary healthcare b usinesses which opt to use written budgets is positively associated with business structure (decentralisation). 4. 2. 3. Strategy Business strategy, de? ned as how a business chooses to compete within its particular industry (Lang? eld-Smith, 1997), has been the focus of much of the research on MCS as opposed to corporate or operational strategy (Chenhall, 2003).While there are a number of different typologies of business strategy, we use Porter’s typology which focuses on cost leadership and product differentiation strategies. Porter’s cost leaders are characterised by competitive prices, consistent quality, ease of purchase, and a relatively restricted product selection. In contrast, differentiators offer the market something perceived as unique. Different types of MCS will be suited to different strategies due to their differing information and feedback requirements. Cost leadership strategies are argued to require speci? operating goals and budgets to facilitate co st containment at an operational level (Chenhall and Morris, 1995). Alternatively, product differentiator strategies would require more outward focussed, broadscope, MCS to collect infor- mation on competitors for planning purposes (Simons, 1987). Since primary healthcare businesses have constraints on the total number of services they can provide such as opening hours and the number of medical practitioners, a cost leadership strategy should require that tighter cost controls be in place in order to maintain overall pro? ability. In contrast, a product differentiator strategy operating with higher margins under the same constraints should require fewer controls. While we do not expect strategy to be determinative of the threshold decision to use budgets as it is unlikely to either affect the business’s ability to meet the initial ? xed costs or contribute suf? ciently to the business’s primary need for a budgeting practice, based on the arguments above we do expect it to impact on the desire to invest in marginal costs associated with a greater extent of budget use.Thus, formally, our third hypothesis, expressed in the alternative, is: H3 . For small healthcare businesses, which opt to use written budgets, those following a cost leadership strategy will use budgets to a greater extent than those following a product differentiation strategy. 4. 2. 4. Perceived environmental uncertainty (PEU) PEU is de? ned as a situation where managers perceive elements of the environment to be uncertain, with uncertainty distinguished from risk â€Å"as uncertainty de? nes situations in which probabilities are not attached† (Chenhall, 2003).In a general sense, PEU is seen to be an important contextual factor in the design of MCS because increased PEU makes managerial planning and control more dif? cult (Lawrence and Lorsch, 1967). PEU is, however, a general term and a number of researchers have provided more speci? c classi? cations of the environment (Wa terhouse and Tiessen, 1978; Ouchi, 1979). In this study, we focus on the two most commonly researched elements of PEU, the dynamic nature of the environment (dynamism) and the level of competition (hostility).Contingency-based research in large business has found that greater dynamism is associated with a need for more externally focussed, broad scope and timely information (Chenhall and Morris, 1995). Planning becomes more dif? cult in more dynamic conditions as probabilities cannot as easily be attached to future events and controls such as static budgets may quickly become outdated. Thus, greater informal communication is required for effective decision-making and formal controls are less bene? cial or desirable (Chapman, 1997). Alternatively, large business research focussed n hostility has found that businesses facing greater competition rely on more formal controls and emphasise budgets (Khandwalla, 1972). Thus, in addition to con? rming PEU as an important contextual factor, these ? ndings also reveal the importance of specifying the dimension of interest (Chenhall, 2003). Consistent with the research on dynamism in large business but in contrast with that on hostility, Matthews and Scott (1995) ? nd for small businesses, the sophistication of planning decreases with both increased dynamism and increased hostility.They argue from an economic perspective that for small businesses, the more uncertain 13 While it could be argued that it would be impractical for a small business consisting of a single medical practitioner and few administrative staff to have a decentralised structure, given the heavy demands of clinical work on the medical practitioner’s time, decentralisation is possible to the extent that operational and ? nancial decision-making is delegated to employees. This was con? rmed in discussions in the pilot study. 46 R. King et al. Management Accounting Research 21 (2010) 40–55 the environment the less likely the manager is to ex pend scarce resources on budgets with an unproven effect on performance. The rational manager trying to meet the fundamental goal of making a pro? t will weigh up the bene? ts against the costs associated with budgeting. Based on these arguments and ? ndings, we propose that as with strategy, neither dimension of PEU is likely to impact the manager’s threshold decision to adopt a budget as it does not directly impact on the ability to meet the costs.However, for businesses that have already identi? ed the need and ability to budget, both dynamism and hostility will impact on the decision to incur the added marginal costs of increased budget use. Consistent with Matthews and Scott (1995) and the large organisation literature, given the relatively small nature of our sample businesses and the likely resource constraints that they face, we predict a negative association between the PEU dimension of dynamism and the extent of use. 14 However, contrary to the large rganisation lit erature but consistent with Matthews and Scott (1995), we also predict a negative association between the PEU dimension of hostility and the extent of use. Our fourth hypothesis, expressed in the alternative, is then: H4 . The extent of written budget use by primary healthcare businesses which opt to use written budgets is negatively associated with the PEU elements of dynamism and hostility. 4. 3. Performance and budgets Budgets have been recommended for planning, monitoring, and controlling business activities, with each thought to assist businesses to achieve pro? ability (Horngren et al. , 2006). However, the effect of budgets on pro? tability has not as yet been clearly demonstrated in the literature (McMahon, 2001). There is evidence of a positive association between the use of budgets and performance as proxied by growth in small and medium enterprises (Gorton, 1999). Even without extensive empirical evidence, planning and the use of appropriate budgets are promoted by academ ics, educators and accounting practitioners as a means of enhancing ? ancial performance (Hansen and Otley, 2003; Gorton, 1999). Thus, we might expect that primary healthcare businesses using budgets experience better performance than those that do not. More carefully, according to ‘contingency-based’ research, a state of equilibrium in the relationship between the contingency factors and the type of MCS is best described by â€Å"? t† (Covaleski et al. , 2003). â€Å"Fit† occurs when the organisation designs its practices in such a way that it has a positive impact on performance relative to alternative practices.Thus, there will be no universally effective ‘extent of budget use’, as each combination of contingency factors will â€Å"? t† with different practices. The positive impact on performance of attaining â€Å"? t† is due to the ef? ciencies that result from using the most suitable MCS. When there is a lesser â€Å"? tâ €  between the extent of budget use and the contingency factors, performance will be â€Å"impaired†. Further, mis? t will be associated with lower performance irrespective of whether it arises from â€Å"over-budgeting† or â€Å"under-budgeting†. Thus, our ? th hypothesis, stated in the alternate form, is: H5 . A business’s performance is positively associated with the degree of ? t between the extent of budget use and its contingency factors. The inef? ciencies arise because the need for a budgeting practice is incongruent with the adopted practice. If the business over-commits to budgeting, it is likely to have expended scarce human and ? nancial resources without enjoying commensurate bene? ts. Conversely, if it under-commits, its performance will likely suffer because of control and/or co-ordination problems.To illustrate, consider the various contextual factors identi? ed above. First, regarding size, a relatively small business that uses an exte nsive budgeting practice will have unnecessarily expended resources implementing and operating the practice when in fact informal communication is practical and likely preferred. Conversely, a relatively large business without a formal budgeting practice will likely ? nd both communication and co-ordination problematic given the complexity associated with a larger number of employees.In a similar fashion, a relatively centralised business with an extensive budgeting practice has likely expended resources on a level of control that is greater than required to encourage employees to make decisions that are in keeping with the organisational objectives. In terms of strategy, a cost leadership strategy requires more speci? c controls than a differentiation strategy. Thus, the adopted business strategy will likely be less effective if an incompatible budgeting practice is implemented to support the strategy. Finally, high levels of PEU make it much more dif? ult to plan with certainty, t hereby reducing the need for and advantages of budgeting. Finally, notwithstanding equilibrium-type arguments, we believe that there will be variation in the degree of â€Å"? t† in our setting given the dif? culties that primary healthcare businesses likely face in identifying and implementing their best budgeting practices. Given their size and medical focus, it is likely that many of our sample businesses approach budgeting from a relatively unsophisticated perspective and/or view it as a lower priority. This makes the process of identifying a practice that â€Å"? s† relatively slow and involves ‘trial and error’ type of learning. Here, Luft (1997) argues that while static equilibrium theories â€Å"can predict the techniques the ? rm should end up with† they cannot predict â€Å"how long it will take to complete the process or what the path to the solution will be. † Thus, it is likely that there will be a lag between the need for and th e use of a particular budgeting practice. Milgrom and Roberts (1992) also argue that organisations are dynamically learning and moving towards an optimal level of management accounting practice. The problem of implementing a budget practice that â€Å"? s† is further complicated by the fact that implementation of new budget practices is likely to 14 The variation in PEU of managers from different industries has typically been the focus of previous research. In this study, industry is a constant but arguably PEU is still of interest, as it has also been found to vary among the managers of businesses within the same industry (Boyd et al. , 1993). R. King et al. / Management Accounting Research 21 (2010) 40–55 47 occur in a â€Å"lumpy† fashion because when increasing the extent to which they use budgets, businesses are forced to do so in larger rather than smaller increments.As Luft (1997) argues, â€Å"changes in information systems are often sharply discontinuo us†. 5. Method 5. 1. Sample frame and description For this study, a cross-sectional research design is used and the quantitative measurement tool is a mail questionnaire. Recognised problems associated with the implementation of survey-based studies include the initial dif? culty of identifying and accessing appropriate respondents, and then of achieving acceptable response rates (Dillman, 2000). In light of this, since budgets are considered to be a traditional management tool and there is an identi? d trend towards delegating management responsibilities to practice managers, practice managers were chosen as the target subjects for the survey (Department of Health and Ageing, 2005). The further problems of contacting practice managers via a cost effective means and encouraging participation were addressed by approaching the Australian Association of Practice Managers (AAPM) for support. The AAPM is the only recognised professional body for practice managers in Australia and c onsists of managers of dental, medical, and allied health businesses.Currently, there are 1200 members of the AAPM from medical practices, representing approximately 6% of the small private medical businesses operating in Australia. Membership in the AAPM is voluntary subject to an annual subscription fee. There are a number of bene? ts associated with membership including discounts for management education courses and national conferences. Thus, it is likely that members of the AAPM are interested in staying informed about current management trends, wish to become part of a professional network, and have the means to pay the membership fee.While no demographic data currently exist for practice managers who join the AAPM and those who do not, member businesses appear slightly skewed towards larger practices relative to the population of GP businesses. For 2005–2006, 83% of GP businesses had between one and ? ve GPs, with the remaining 17% having six or more (PHCRIS, 2008). In comparison, for our sample practices, 66. 4% had between one and ? ve GP’s and the remaining 33. 6%, six or more. However, notwithstanding this potential bias, the advantages of accessing the AAPM practice manager mailing list and having the AAPM recommend participation are considered to dominate.The questionnaire was initially developed from the existing literature and then pilot tested on a sample of 20 members of the AAPM and ? ve academic researchers. Based on this testing, a number of changes were made to wording and layout to enhance understandability in this setting. The ? nal questionnaire consisted of 35 questions presented in 10 sections and was estimated to require between 20 and 30 min to complete. Questions relating to each of the relevant constructs discussed in Section 4 were presented in dedicated and clearly labelled sections.The ? nal questionnaire was sent to a random sample of 1000 of the medical practice members of the AAPM. Of the 1000 surveys distribut ed, 12 were returned unopened. From the remaining 988 questionnaires, 144 complete and usable responses were received, representing a 14. 6% response rate which is comparable with those achieved in other studies of small businesses (Dennis, 2003). 15 Requested demographic data reveal 112 of the practices to be GP practices and 32 to be specialist practices, and that they employed between 2 and 42 full-time equivalents (FTE).Further, 98. 6% indicate that they use computers in some capacity. The average age of the practices is 23. 94 years, and for the 114 organisations that responded to the question, their average gross fees were $1,553,919, ranging from $206,816 to $11,000,000. 5. 2. Budgeting practice 5. 2. 1. Empirical model The ? rst stage of this study seeks insights both into the factors underlying a business’s decision to adopt a budgeting practice and into its subsequent decision as to the extent of budget use.To do so, it appeals to contingencybased research to identi fy four contextual factors (size (SIZE), structure (STRUC), strategy (STRAT), and perceived environmental uncertainty (PEU)) argued to drive the decisions, although in different combinations. Given this framework, we employ the following common empirical model to formally examine each of these two decisions: BUDGi = + 1 lnSIZEi 0 + 2 STRUCi + 3 STRATi + 4 PEUi + 5 TYPEi +? (1) where the various measures are described below. For the decision to adopt, based on H1 and H2a , 1 and 2 are predicted to be positive.For the decision as to the extent of use, based on H2b , H3 , and H4 , 2 and 3 are predicted to be positive and 4 negative. Practice type (TYPE) has been included in the model to control for potential structural differences (Hair et al. , 2006). Speci? cally, identi? ed differences in the pricing (higher) and supply (lower) of services by specialist versus general practices suggest that the market for specialist services may be relatively more heterogeneous (Department of Health and Ageing, 2005). We measure TYPE as a dichotomous variable, set equal to 1 for general practices and 0 for specialist practices. . 2. 2. Dependent variable measurement To examine the decision to adopt, we measure BUDG as a dichotomous variable set equal to 1 if the business indicates, in response to an explicit ‘yes/no’ question, that it 15 The mailing was restricted to 1000 questionnaires due to ? nancial constraints. Standard techniques to discourage non-response were employed including a personalised cover letter from the AAPM, promised con? dentiality, brevity of questions, the inclusion of a reply-paid envelope, a follow-up e-mail reminder, and a promise to make results available to participants (Dillman, 2000).Testing for non-response bias, undertaken by comparing 15 responses received in the ? rst month to the ? nal 15 responses received, revealed no statistically signi? cant differences. 48 R. King et al. / Management Accounting Research 21 (2010) 40–5 5 uses a written budget and 0 otherwise. We base this analysis on all 144 respondents and run Eq. (1) as a logistic regression. For this and all subsequent analysis, reported p-values are one-tailed since we have predictions relating to each of the contingency factors. To examine the extent of budget use, we restrict our tests to the 65 respondents using written budgets.Here, the survey questionnaire asked respondents to indicate on a 5-point Likert scale how systematically their business used operating budgets of various durations (annual, halfyearly, quarterly, monthly, and/or weekly), as well as cash ? ow, ? exible, rolling, long-term, or other budgets. These questions capture both the types of budgets used and the extent of their use, and are an adaptation of the alternative measurement approaches used in Chenhall and Lang? eldSmith (1998) and Jankala (2005). 16 The Cronbach’s alpha is 93. 8%. Panel A of Table 1 presents descriptive statistics for the responses relating t o the usage of each type f budget. To construct the ‘extent of budget use’ measure, we apply exploratory common factor analysis with orthogonal rotation to the responses. Two uncorrelated factors with eigenvalues of 3. 845 and 1. 234 are extracted, explaining 64. 14% of the total variance. The factor loadings are presented in the ? nal two columns of Panel A of Table 1. The ? rst factor aligns with operating budgets and the second with other types of budgets. As such, we consider two sub-categories (‘operating budgets’ and ‘other budgets’) and measure BUDG for each as the average summated budget usage score across the relevant budgets in the subcategory. 7 Here, Eq. (1) is run using OLS. Given a consistent lack of signi? cance, we do not report or discuss results based on our analyses of the ‘other budgets’ measure. 5. 2. 3. Contingency factor measurement Following the majority of contingency-based MCS studies, we measure size (SIZ E) as the number of full-time equivalent (FTE) employees (Chenhall, 2003). Respondents were asked to identify the number of FTE employees as administrative/reception staff, practice manager, nursing/allied health, medical, and other. Table 2 reveals that the mean (median) number of FTE employees for our sample businesses is 11. 31 (10. 500). For sensitivity purposes, we alternatively consider gross fees as a measure of size. Data on gross fees were provided by 114 of the businesses, with a mean (median) value of $1,553,919 ($1,322,359). For the remaining three contingency factors, the measures are based on responses across 7-point Likert scales to dedicated questions in the questionnaire survey. Panel B of Table 1 presents the questions and descriptive statistics for the responses. For STRUC and PEU which involve multiple questions, exploratory common factor analysis is then applied o develop the empirical measures. The factor loadings are presented in the ? nal two columns of Panel B. 18 In detail, the measure of structure (STRUC) is based on responses to six questionnaire items asking the extent to which decision-making authority has been delegated within the business and at which level operating decisions are made. The six items, originally developed by Gordon and Narayanan (1984), have been subjected to considerable scrutiny and empirical testing for reliability and validity in previous research (Chenhall, 2003). The Cronbach alpha is 82. 7%.Application of exploratory common factor analysis to the response scores leads to the extraction of only one factor with an eigenvalue of 3. 261, explaining 53. 81% of the variance. Thus, STRUC is measured as the average summated scores across the six items. Organisational strategy (STRAT) is based on Porter’s classi? cation scheme (Porter, 1980) and measured by the response to a single question drawn from Govindarajan (1988). This question asks the respondents to indicate their belief as to the best description of the business’s strategic emphasis, ranging from product differentiation to cost leadership.This was found in the pilot testing to be the only question from previous research applicable to our setting, Finally, we initially measure perceived environmental uncertainty (PEU) based on the responses to nine questions developed by Gordon and Narayanan (1984) to capture the intensity of competition, the dynamic and unpredictable nature of the external environment, and the potential elements of change in the environment. Based on the correlations among the responses, only ? ve items were eventually used with a Cronbach alpha of 64. %, as the responses to four items had correlations of less than the 30% level recommended for inclusion in factor analysis (Hair et al. , 2006). 19 Consistent with previous research (Gordon and Narayanan, 1984), application of exploratory common factor analysis with orthogonal rotation led to the extraction of two factors with eigenvalues of 2. 327 and 1. 122 explaining 67. 70% of the total variance. Following the literature, we label these factors as ‘PEU hostility’ (PEUhost ) and ‘PEU dynamism’ (PEUdyn ).PEUhost loads on the two questions relating to the competitiveness of the business environment whereas PEUdyn loads on the three questions relating to the predictability of the external environment. We include both in our empirical model, measuring each as the average summated response scores across the relevant questions. 16 Jankala (2005) prefers this measure of systematic use as a more reliable and precise measure of a business’s commitment to the use of budgets, rather than the more subjective scales used by, for example, Chenhall and Lang? eld-Smith (1998) that measure bene? t derived. 7 The yearly operating budgets did not load on either factor as a large majority of the businesses indicated that they used yearly operating budgets on a systematic basis. 18 The reported factor loadings, eig envalues, and percentage variation explained are based on the full sample of 144 respondents. When the exploratory common factor analysis is repeated based only on the 65 respondent businesses using budgets, all measures are qualitatively identical. 19 The four items removed were competition for manpower, new services marketed, ability to predict preferences for customers, and change in legal, political, and economic environment.Their removal is perhaps not surprising that as there was little variation in the responses received with the sample small businesses drawn from the same industry. R. King et al. / Management Accounting Research 21 (2010) 40–55 Table 1 Descriptive statistics and factor loadings for survey questionnaire responses. Question Descriptive statistics Mean Panel A: Budgeting BUDG 1 Which of the following budgets are prepared and how consistently? (5-point scale: 1 = not used, 2 = seldom, 3 = at times, 4 = often, 5 = systematically) a. Operating budget, yearl y b. Operating budget, half-yearly c.Operating budget, quarterly d. Operating budget, monthly e. Operating budget, weekly f. Cash ? ow budget g. Flexible budget h. Rolling budget i. Long-term budget Med SD Factor loadings #1 #2 49 2. 690 2. 064 2. 064 2. 092 1. 578 2. 079 1. 701 1. 704 1. 795 1 1 1 1 1 1 1 1 1 1. 899 1. 663 1. 659 1. 662 1. 315 1. 626 1. 317 1. 400 1. 473 0. 746 0. 614 0. 533 0. 668 0. 472 0. 149 0. 317 0. 168 0. 255 0. 322 0. 034 0. 346 0. 508 0. 823 0. 606 0. 715 Panel B: Contingency factors Structure (STRUC) STRUC 1 To what extent has authority been delegated to the manager or employee for each of the following decisions? Please indicate actual rather than stated authority) (7-point scale: 1 = no delegation, 7 = total delegation) a. Initiate ideas for new services b. Hiring and ? ring of personnel c. Selection of large investments d. Budget allocations e. Pricing decisions STRUC 2 Most operation decisions are made at what level? (7-point scale: 1 = owner level, 7 = manager level) 4. 999 5. 250 3. 173 3. 980 4. 311 4. 349 5 6 3 5 5 4 1. 517 1. 923 1. 963 2. 123 1. 900 1. 870 0. 531 0. 610 0. 732 0. 803 0. 761 0. 581 – – – – – – How would you best describe your practice’s strategic emphasis? 7-point scale: 1 = product differentiation; 7 = cost leadership) Perceived environmental uncertainty (PEU) PEU 1 How stable/dynamic is the external environment (economic and technological) facing your practice? (7-point scale: 1 = very stable, 7 = very dynamic) a. Economic environment b. Technological environment PEU 2 How would you classify the market activities of your competitors (i. e. , other healthcare practices) in the past 3 years? (7-point scale: 1 = becoming more predictable, 7 = becoming less predictable) How intense is each of the following in your industry, the healthcare profession? 7-point scale: 1 = negligible, 7 = intense) a. Bidding for purchases b. Price competition Strategy (STRAT) STRAT 1 2. 983 3 1. 127 n/a n/a 4. 134 4. 761 3. 691 4 5 4 1. 603 1. 596 1. 122 0. 968 0. 755 0. 369 0. 176 0. 185 0. 118 PEU 3 2. 446 3. 553 2 4 1. 352 1. 502 0. 147 0. 168 0. 676 0. 625 Panel C: Performance (PERF) PERF 1 Which best describes your response to the following statements over the past 3-year period? Compared to key competitors, my practice: (7-point scale: 1 = strongly disagree, 7 = strongly agree) a. Is more competitive b. Has more patients c. Is growing faster d. Is more pro? table e.Is more innovative f. Has more doctors 5. 082 5. 353 5. 105 5. 210 5. 320 4. 094 5 6 5 5 6 4 1. 607 1. 619 1. 644 1. 593 1. 643 2. 204 0. 660 0. 711 0. 849 0. 667 0. 592 0. 502 – – – – – For Panel A, the exploratory factor analysis was conducted based on the 65 businesses that produce written budgets. For Panels B and C, the exploratory common factor analysis was based on the full sample of 144 respondents. Items deemed to load on the identi? ed factor appea r in bold. 50 R. King et al. / Management Accounting Research 21 (2010) 40–55 Table 2 Descriptive statistics for ‘contingency-based’ model variables.Measure ‘Operating budgets’ Mean Median Standard deviation Min > max Size (SIZE) Mean Median Standard deviation Min > max Structure (STRUCT) Mean Median Standard deviation Min > max Strategy (STRAT) Mean Median Standard deviation Min > max PEUhost Mean Median Standard deviation Min > max PEUdyn Mean Median Standard deviation Min > max Performance (PERF) Mean Median Standard deviation Min > max Full sample (n = 144) 1. 948 1. 000 1. 376 1>5 11. 531 10. 500 6. 583 2 > 42 4. 344 4. 333 1. 381 1>7 1. 990 2. 000 1. 122 1>7 2. 987 3. 000 1. 199 1>6 4. 201 4. 333 1. 179 1 > 6. 6 4. 027 4. 083 1. 248 1>7 Written budget (n = 65) 3. 085 3. 000 1. 50 1>5 12. 893 12. 000 6. 367 3. 5 > 31 4. 862 5. 000 1. 212 1. 67 > 6. 83 1. 860 2. 000 1. 014 1>6 3. 231 3. 000 1. 183 1>6 4. 241 4. 333 1. 129 1 > 6. 67 4. 228 4. 333 1. 302 1>7 No written budget (n = 79) n/a p-Value – 10. 410 9. 250 6. 586 2 > 42 3. 918 3. 833 1. 372 1>7 2. 090 2. 000 1. 200 1>7 2. 785 2. 500 1. 181 1 > 5. 5 4. 169 4. 333 1. 224 1 > 6. 67 3. 861 3. 833 1. 184 1 > 6. 5 0. 024 0) or â€Å"under-budgets† (? < 0), the impact of ‘lack of ? t’ on ? nancial performance should be the same. Formally, the model we employ, illustrated using |? |, has the following form: PERFi = 0 we also requested objective measures of pro? ability from our sample businesses (Govindarajan and Gupta, 1985). Unfortunately, less than one-third of our sample provided the data. Thus, the use of objective measures for robustness purposes is also impractical. 6. Results and analysis 6. 1. Preliminaries Descriptive statistics for measures used in tests of our hypotheses are presented in Table 2, both for the overall sample of 144 respondents and for the sample partitioned on the basis of whether a written budget is adopted, along with te sts for differences in mean values between partitions. As revealed, there is considerable cross-sectional variation in each measure.Further, there appear to be several signi? cant differences between respondents adopting written budgets and those not. Speci? cally, businesses using budgets have more FTE employees (SIZE, p = 0. 024), are more decentralised (STRUC, p < 0. 001), face a more hostile enviro