Killology Essay Example for Free

Killology Essay Do violence in the media and interactive entertainment, such as video games and movies, influence children to have the will to kill? According to Lt. Col. Dave Grossman, an expert on the psychology of killing, both play a big role in child murders. There are several methods to this madness by which people can actually motivate themselves to take another human life, such as, operant conditioning, classical conditioning, brutalization, and role models. These practices are used in the military to train soldiers to kill, just as the media is doing to our children. Monday, December 1st, 1997 began like any other day for the students of Heath High School in Paducah, Kentucky. Student Michael Carneal rode to school with his sister, carrying with him, what he claimed to be, an art project. As his fellow classmates gathered that morning in the lobby of the school, holding a prayer group, he fired eight rounds from a . 22 caliber pistol. Out of those eight rounds he landed five head shots and three upper torso shots, killing three teenagers. Not only did he land all eight shots, but the shots were so precise that elite military and law enforcement agencies were stunned by his expertise. The fact that he had never fired a real gun in his life was something that disturbed authorities even more. Nowhere in the records of military or law enforcement history could the â€Å"equivalent† achievement be found. So what was it that made this young man so violent and deadly at such a young age? (The shooting, 2010, para. 1) It’s one of the methods used by the military to train their soldiers called operant conditioning, a powerful procedure of stimulus-response training techniques that attempt to influence behavior by manipulating reinforcers. They learn to fire at realistic figures that pop up in the field. The stimulus is the target, and the response is, shooting to kill. This procedure is repeated over and over, hundreds of times, until their natural response when someone pops up on the battlefield is to kill. Research has suggested that violent video games played a big role in the choice Michael made that day. He was trained through operant conditioning just as the soldiers are, except his was through violent video games. Following the shooting there was a $130-million law suit filed against the video game manufacturers in that case. This case is said to be working its way through the appeals system of the courts. (Metcalf, Stubblefield, Ettinger, 2011, p. 152) Violent video games train our children to kill, glorify violence, desensitize them to suffering, and trivialize violence. Every time a child plays an interactive video game, he or she is learning the exact same conditioned reflex skills as a soldier or police officer in training. Kids are playing more and more violent video games that are rated for a mature audience. So, ask yourself this question; how do fourteen year old teenagers obtain video games that are rated â€Å"Mature? † Better yet, why are they allowed by their parents to play the evil, sadistic games? Parents should replace the violent video games with non-violent, stimulating, and educational games; those which enhance knowledge, creativity and imagination. The violent crime rate is at a phenomenally high level, not just in America, but worldwide. According to Interpol, the per capita assault rate increased nearly fivefold in Norway and Greece between the years of 1977 and 1993. In Mexico and Brazil, the numbers are skyrocketing, and in Japan juvenile crime went up by thirty percent in 1997 alone. (Metcalf, Stubblefield, Ettinger, 2011, p. 150). The virus of violent crime is occurring worldwide, and the explanation for it has to be some new factor that is occurring in all of these countries. There are many factors involved in the action of violent crime, and we must never downplay any of them. There is only one new variable present in each of these nations, and it is that media violence is now being presented as a viable entertainment option for children. Metcalf et al. , 2011, p. 150) Another method used by the Japanese, in World War II, which we also see done with the media, is classical conditioning. This technique is best remembered as Pavlovian conditioning, associating a stimulus with a response according to a specific reinforcement schedule, such as violence linked to pleasure. As Pavlov did with the dog, by associating the bell with food and eventually the dog could not hear the bell without salivating, the media does with the children. How often do we watch the news and learn of something good that has happened in the world? They are always focusing on all of the violence that is going on in the world. Our children see this as well, and they learn to associate death with pleasure. To better understand the role that violence and the media inherit, in the entertainment complex, plays in the increase of murders among the young and impressionable. We must first look at the methods by which killers can be made. Though such a difficult subject cannot be completely explained by these factors alone, it is important to note the contribution each one makes. Throughout the course of human history, it is thought that healthy members of most species have a natural resistance to killing their own kind. However, when human beings are overwhelmed with anger and fear, thought processes become primitive. We slam head-on into that hardwired resistance against killing. One of the methods that shift this natural resistance is what is commonly known as brutalization. Quite similar to a military boot camp, brutalization is a forced shift in values. The subject is made to conform to a new set of rules, abandoning all sense of individuality. They are trained relentlessly in a total immersion environment and the end result is a person who not only embraces the violence and the discipline, but accepts them as normal and an essential survival skill in a new and increasingly brutal world. (Metcalf et al. , 2011, p. 151) A very similar thing is happening to our children through violence in the media. At eighteen months old, a child can begin to understand and mimic what they see on television, and up until the ages of six or seven they are physically, developmentally, and psychologically unable to distinguish the difference between fantasy and reality. When they see an instance of rape, murder or degradation on the television or in the media, to them it is real. Some of them welcome the violence and accept it as a normal and vital survival skill in a cruel, new world. In nations, regions and cities where television is a constant source of entertainment, there is an immediate eruption of playground violence, and within fifteen years, there is a doubling of the murder rate, but why fifteen years? That’s how long it takes for a desensitized toddler to reach their â€Å"prime crime† years. Metcalf et al. , 2011, p. 151) By the time the brutalized toddlers have reached their teenage years, they have developed role models. Today, violence in the media is providing our children with role models. When the images of young killers are broadcast on television, they become role models. The media has every right and responsibility to tell the story, but they have no right to glorify the killers by presenting their images on television. (Grossman, 2000, p. ) The ultimate achievement for our children is to get their picture on television, and with such vulnerable, young minds they are willing to do whatever it takes to achieve that. I say it is time for the world to stop televising such violence and let law enforcement deal with it. If they know who the killer is then why does it have to be broadcast for our children to see? I truly believe that the media is highly responsible for a lot of killings in this world, along with the violent video games, and I pray that one day there will be something done to stop it.

Babri Masjid Demolition Case And Formation Of Hindu Community History Essay

Babri Masjid Demolition Case And Formation Of Hindu Community History Essay Introduction The Babri- Masjid dispute in Ayodhya as been the cause of violence between the Hindus and the Muslims for many decades each faith claiming the ownership of the disputed holy site. Ayodha is a pilgrimage is a pilgrimage site that is used both by Muslims and Hindus and two faiths attend the annual Ram festivals which are attended by more than 500000 people. Both faiths belief that the well water found in the site has miraculous curative properties. Hindus claim that the site where the mosque stood was similar spot where the temple build in 12th century in honor of the Lord Rama had stood and got destroyed during the reign of Babur. The two faiths have been clashing constantly especially with the Hindus trying hard to erect a temple for worship in the same site while the Muslims resisting and refusing to allow such ideas. Violence has erupted severally calling for the intervention of the civil administration which refused the place to be used as a place of worship and that no one builds a temple there until the dispute is resolved. Getting a viable solution the dispute had taken decades characterized with massive bloodshed and l loss of lives and still remains a contentious issue in Ayodhya region and the entire Indian/muslim society. History of the Babri-Masjid dispute in Ayodhya The Babri Mosque was in 1528 by Babars general Mir Baqi following the orders that were given by Babur after the destruction of the Ram Mandir. The first recorded violent incident regarding the issues took place in 1853 at the time when Nawab Wajid reigned. The clash emanated from the claims by the Hindu sect Nirmohis that the mosques stood where the destroyed ancient temple stood. To curb the spiraling violence the British administration in 1859 was forced to erect a fence in the site to separate the places of worship allowing the Muslims to use the inner court and the Hindus to use the outer court (Jaffrelot, 1996). In 1949 there was a controversial incident where idols of Lord Rama appeared inside the mosque and it was alleged to have been placed by Hindus and that incident led to a massive protests by the Muslims and resulted to both parties filing law suits against each other and to curb the situation the government proclaimed the premises as a disputed area and all the gates to the site were locked. In 1984, Vishwa Hindu Parishad party spearheaded the formation of a committee that was intended to liberate the disputes holy site and to carry out the building of a temple in the site and the leader of the Janata party Lal Krishna later took over in leading the campaign. Formation of the committees prompted the order by the district judge to open the gates of the Babri mosque to allow the Hindus to worship in the site and this again sparked protests by those of muslim faith resulting to the formation of the Babri Mosque Action Committee which was responsible for ensuring that no temple was build near the mosque. 1n 1989 the campaigns by the VHP party to construct a Ram Mandir in the site were stepped up and led to the laying down of its foundations on the land that was adjacent to the mosque. 1990 saw the VHP activists destroy part of the mosques and the Prime Minister Chandra put some efforts to resolve the issue in vain. The VHP supporters demolished the mosque in 1992 and stirred up nationwide riots between the two faiths Hindus and Muslim resulting to death of more than 2,000 people and in response to the disaster the government set up a justice MS Liberhan commission which was to inquire in to the conspiracy that led to the destruction of the mosque. Since then there have been several attempts to resolve the dispute but an amicable solution have been reached and more deaths and riots have been experienced in 2002 when 58 people were killed on an attack on the train in Gordha which was ferrying Hindu activists returning from Ayodhya. The train attack sparked more protest in Gujarat which lead to death of 1000-2000 people which were mostly Muslims and the high court started hearings on the ownership of the site same year. Following a court order archaeologists begun a survey in the religious site to determine whether Lord Rama really existed on the disputed site and the team attested to have found evidence of a temple beneath the mosque and the finding were disputed by the Muslims. By 2004 Advani and the BJP still had unwavering commitment that the building of the temple in Ayodhya was inevitable and in 2005 the government extends the term of Liberhan Ayodhya commission and in 2007 fifteen persons that included a lawyer were sentenced to life sentence by a local court on accusations that they burned nine persons alive during the communal riots in Kanpur after the demolition of Babri Masjid in December 1992. Seventeen years after it was setup and with 48 extensions, the Liberhan commission submitted its report to the prime minister Singh and that saw the high court pronounce its final judgment which was a split verdict suggesting division of the disputed land into three equal portions between the Ram temple, Nirmohi Akahara (plaintiff) and finally the Sunni Wakf board (Irani, 2004). Formation of Hindu community. As the comment every history is the history of the present goes, the Hindu community have been formed and reshaped for centuries by the progressive events that would lead to the demolition of the Babri-Masjid mosque by in December 1992 in Ayodhya. The community has had occurrences that have taken place on a progressive chain that when linked form the history of the formation of the Hindu community. The Babri-Masjid case has taken more than eighteen years to with nearly fifty trans-governmental extensions, more bloodshed and loss of lives in riots and intentional attacks directed towards the disputing factions. The case was opened in 1992 and closed in 2010 having faced a lot of challenges in trying to deliver a fair judgment to the contesting parties the muslim and Hindu believers who both claim to own the Ayodhya religious site (Yadav, 2008). The case manifests an act that done by Hindus as a manifestation of violence that is fought psychologically and is directed towards their oppressors mainly the Muslim community who are alleged to be gradually converting Hindu places of worship into mosques. The Hindu community is believed to be fighting a psychological war that involves a collective or folk memory of the people and the institutional memory of its oppressors. This struggle for liberation by the Hindu community is just a record of resistance that the people have been fighting since the destruction of their temple build for Rama in Ayodhya back in 15th century by the Muslim leaders of the time. Such re-currying riots and resistance have contributed to the formation of present Hindu society. For instance the existence of the various factions of Hinduism like the Buddhism and are as a result of defection by members of the Hindu mainstream due to pressures related to the continued fight to reclaim their grabbed religious s ites like the Babri Masjid. The collective memory in such community formation have been eternalized by intergenerational passage of ancestral events through literature, art, folk traditions and culture and in the current generation such memory is fostered by the wring down of biographies which evokes the continued struggle for liberation by the community. Celebration of birth and death anniversaries of their past leaders is also used by the community to keep the memory alive. The memory unleashed to their leaders inspires the current generation to do something to avenge the atrocity. For example a sportsperson and a crusader against racial injustice once commented that they are haunted by the misdeeds that their ancestor faced in the hands of their oppressors and that are why when they bowl lethally and bet explosively as if they are taking revenge. This means that the daily activities carried out by the current Hindu community is influenced by the past events and which makes current events the future history. Several religions like the Sikhism, Jainism, Buddhism and the influx of Christianity and Islamic faiths as well as their easy acceptability by some Hindu community is a revelation of de-fragmentation of the community into new formations as result of the continued struggle with the caste system in the society. The minority groups have continuously resisted to the discrimination by the majority dogma and this has resulted to defection from the community and the n joining forces with the group that consider their pledges like promotion of equality. The act of splitting of the community leads to adoption of varying beliefs and practices which have greatly contributed formation of a diversified Hindu community. The Babri-Masjid Demolition Case has led to more misunderstandings between the Hindu community as people are divided between supporting their religion by fighting for the building of the temple in Ayodhya and advocating for peace and harmony between the Hindus and the Muslim community. The daily controversy has led to formation of a more divided Hindu community which affects the future history of the community in a similar way the past events and struggles for liberation led to the current history of the past Hindu community.

Alternatives to the Death Penalty Essay -- Capital Punishment Justice

Alternatives to the Death Penalty Mead Shumway of Nebraska, was convicted of the first degree murder of his employer’s wife on circumstantial evidence and sentenced to death by jury. His last words before his execution were: â€Å"I am an innocent man. May God forgive everyone who said anything against me.† The next year, the victim’s husband confessed on his deathbed that he [the husband] had murdered his [own] wife (Radelet, Bedau, Putnam 347). There are an uncertain numerous amount of incidents similar to the one depicted above, that have repeatedly occurred throughout the course of history. Two highly distinguishable figures in the area of capital punishment in the United States, Hugo Bedau and Michael Radelet, discovered in 1992, at least 140 cases, since 1990, in which innocent persons were sentenced to death (Hook and Kahn 92). In Illinois alone, 12 death row inmates have been cleared and freed since 1987 (Execution Reconsidered). The most conclusive evidence in support of this â€Å"comes from the surprisingly large numbers of people whose convictions have been overturned and who have been freed from death† (Bedau 345). One out of every seven people sentenced to death row are innocent (Civiletti). That’s nearly 15%. The numbers are disturbing. Innocent people are becoming victims of the United States judicial system by its overlooked imperfections. A former president of the American Bar Association (ABA), John J. Curtin Jr., said it best when he told a congressional committee that â€Å"Whatever you think about the death penalty, a system that will take life must first give justice. Execute justice, not people.† Though some of the innocent death row inmates have managed to escape their execution, there are numerous others who are unable to overturn their sentence through appeals. Many cases of innocence go unheard and result in the unfortunate fatality of an innocent bystander. When the death penalty in 1972 was ruled unconstitutional in Furman v. Georgia, the Justices expected that the â€Å"adoption of narrowly crafted sentencing procedures would protect against innocent persons being sentenced to death†. But the chances that innocent persons have been or will be executed remain astoundingly high (Bedua 344). The United States justice system was formed on the premise that it should protect society’s general well being from any harm. Processes and procedures... ...om). â€Å"Execution Reconsidered.† Economist. Jul 1999. Ebsco host. Cerritos College Norwalk, CA. 4 Nov 1999 (<a href="http://www.epnet.com">http://www.epnet.com). Gleitman, Henry. Psychology. 4th ed. New York: W.W. Norton and Company, 1995. Hook, Donald D. and Lothar Kahn. Death in the Balance: The Debate Over Capital Punishment. Lexington: Lexington Books, 1989. Mac Farlane, Theresa. International Organizations. Detroit: Gale Research, 1997. Montague, Philip. Punishment as Societal Defense. Maryland: Rowman and Littlefield Publishers: 1995. Radelet, Michael L., Hugo Adam Bedau and Constance E. Putnam. In spite of Innocence. Pennsylvania: The Maple Press, 1992. Radin, Edward D. The Innocents. New York: William Morrow and Company, 1974. Stewart, David O. â€Å"Dealing With Death†. ABA Journal. Nov 1994: 50-53. United States Department of Justice. Bureau of Justice Statistics Bulletin: Capital Punishment. 1995. Washington: OJP, 1996. Weiten, Wayne. Psychology: Themes and Variations. 2nd ed., brief version. Pacific Grove: Brooks/Cole Publishing, 1994. Yanich, Danilo. â€Å"Making Movies Real: The Death Penalty and Local TV News.† Crime Law and Social Change. 26 (1997): 303-328.

Biographies of Karl Marx and Frederich Engels Essay -- Marx Engels Bio

Biographies of Karl Marx and Frederich Engels Karl Marx and Frederich Engels collaborated to introduce the liberal ideas of Communism. The Communist Manifesto was their byproduct that was introduced in January of 1828. Marx and Engels lives were drastically different from each other, although they both agreed upon the fundamental ideas of it. Marx’s idea of being an individual stemmed from the life that he lived. Marx found that his ideas were often not accepted in various societies but this did not stop him from professing them. Marx found that his personal ideas could be expressed freely, not in his own country, but in other countries. This soon became a problem because his homeland of Germany tried to oppress him through pressure. Engels life was different because of the family that he came from. Engels was born into the life of a middle-upper class family that allowed him more freedom in his life. Engels found that his individual ideas were accepted from the start but he was not as liberal as Marx. With the experience s and oppression that the men faced for their ideas, it is amazing to see how the Communism Manifesto was established. Karl Marx (1818- 1883) Karl Marx is an intriguing and fascinating man. He was born on May 5, 1818 from two German Jewish parents. Marx’s father was a prominent lawyer in Trier. Marx’s father converted to Lutheranism to safeguard his livelihood. This event did influence Marx’s later view of religion and conformism. His mother was from a long line of rabbis, but these religious beliefs played a small role in his life. He was baptized at age six, but this was the extent his encounter with religion as a child, which prevailed later in his life as he proclaimed himself an atheist. Marx stu... ...Both Marx and Engels believed that the individual should not be repressed in a governmental system. Their thoughts on these ideas came from the events that shaped their lives. Together the dynamite combination of Marx and Engels created a Communist theory that shaped society. Notes [i] Carver, Terrell ed., The Cambridge Companion to Marx (United States: Cambridge University Press, 1991), 4-6. [ii] Koren, Henry J., Marx and the Authentic Man (Pittsburgh, PA: Duquesne University Press, 1967), 1. [iii] Lenin, â€Å"Biographical Article on Frederich Engels,† Engels Biography by Lenin, (10 March 2002). [iv] Brian Basgen, â€Å"Karl Marx By: Frederick Engels,† Karl Marx Biography, (08 March 2002).

Organ Donation :: essays papers

Organ Donation In March of 1999, I was given a gift from a person I never knew; a person I’ll never get to know. This gift cost the person who gave it to me, no money, but it was the most valuable gift I’ll ever receive. The gift was a piece of life from another person. At the age of twenty-four, I broke my hip. After three unsuccessful surgical attempts to heal it, my doctors performed a total hip replacement. The top four inches of my femur were sawed off, and the inside of my bone was hollowed out. A steel rod, nine inches long, was â€Å"pressed fit† into my bone. I was on crutches for over a year, but I really believed I would be able to walk on my own again. Less than one year after the surgery, I was back on crutches and in terrible pain. I had developed stress fractures in several places along my femur. For nearly one year I walked only when it was necessary and ate painkillers as though they were candy. Finally, my doctors decided to try something new. On March 9, 1999, my doctors took a rib bone, donated from a cadaver, split it in half, and wired it around my broken femur. Less than two months later, I was off crutches and walking normally for the first time in almost five years. I could actually enjoy life. I was lucky. I wasn’t going to die if I had no donor, donated bone is easier to acquire that a heart, lung or kidney. Other people are not as lucky. Patients waiting for one of those life-sustaining organs must rely on the generosity of others, and the misfortune of that generous person. Someone must die, in order for that person to live. No one likes to talk about death, but let’s face it, we all die. Dying is a part of life. Many people don’t talk about organ donation because it involves talking about death. But, what if, from our death, we could give another person a chance to live, or merely improve the quality of his or her life? As of September 1999, over 65,000 people wait, with their name on a list, for a life saving organ. Only a fraction of those will live long enough to receive that organ.

Nurses with Addiction

Nursing is one of the most stressful careers in healthcare. Long hours of direct patient care take its toll emotionally and physically. While the profession is rewarding for most, the constant stress can become a catalyst for all kinds of self damaging behaviors. The American Nurses' Association estimates between ten and twenty percent of nurses will abuse drugs within the workplace at some point during his/her career (ANA, 2002). This percentage is similar to that of substance abusers within the general population. Due to the ease of access to narcotics on the job, it can be difficult to recognize a problem in the early stages. Only once the nurse’s activities have been suspected due to medication shortage or job performance problems can intervention be made. Professionals with addiction not only risk harming themselves and their career, but put their patients at an increased unnecessary risk of malpractice. Unfortunately in November 2009, four nurses in a local hospital were found to be stealing Morphine, Fentanyl, Dilaudid, and other narcotics during their shifts. All four nurses had been employed in various departments and were operating independently of each other. Each nurse was apprehended after being observed for strange behaviors and unauthorized Pixus medication station discrepancies. According to Dunn, psychiatric and oncology nurses have the highest likelihood for drug abuse due to the constant stress and emotional pressures associated with their careers (Dunn, 2005). The lowest instance of abuse occurs in Women’s Health and Pediatric nursing (NIH, 2003). It is unclear whether this rate is due to the nurse’s coping capabilities in such areas, or the lack of narcotics available on these types of care units. Aside from disobeying the loyalty of the workplace, these nurses have violated the Nursing Code of Ethics in relation to themselves, the hospital, and the patients. Within the Nursing Code of Ethics (ANA, 2001) nurses vow to: †¢Safeguard the client and the public when health care and safety are affected by the incompetent, unethical or illegal practice of any person. †¢Participate in the profession's effort to establish and maintain conditions of employment conducive to high quality nursing care. Maintain primary concern for the patient, whether an individual, family, group, or community Fortunately, there have been no reports thus far of malpractice or injuries with any of the patients under the direct care of these four individuals. Grave circumstances may have occurred if the situation had not been discovered promptly. When serious issues occur, Risk Management must work feverishly to investigate all the patient’s records to determine if any errors occurred regard ing their care. Risk Management also has the responsibility of investigating the claims against the nurses to prove or disprove validity. Only after the investigations are concluded can the Risk Management team work to repair the reputation of the hospital and its employees. As a result of this incident, workplace respect, reputation, and ethics have been violated at the expense of drug addiction. Nurses and other healthcare professionals have a responsibility to the patient’s and the workplace to uphold a standard of care that will not jeopardize the position of the hospital, its staff, the patients or the community. When serious issues occur, patients become judgmental of all providers and institutions. The profession and the organization’s reputation have suffered because of this incident. Being a healthcare provider myself, I do not understand how a nurse could not find any other coping mechanisms besides drug abuse. Although I am not a nurse, I deal with the same daily issues associated with direct patient care. As a professional, you are required to deal with situations outside of your beliefs and find avenues to vent your frustration, grief and stress without harming the patients, yourself, or the relationship between the two. I have not come across any colleagues that take a different ethical viewpoint than me regarding this situation. We all know that stealing medications from patients for personal use is wrong professional ly, personally and legally. Perhaps our lack of understanding is due to the inability to relate to those with drug addiction. All coworkers within an organization need to be educated to recognize potential issues of narcotic abuse within the workplace. Since healthcare professionals are able to hide some signs of abuse such as work absences, it may be more difficult to recognize a problem in the early stages. Some physical signs to be aware of include: irritability, forgetfulness, isolation, and decreased levels of motivation. Issues in personal life may also increase the chances of drug abuse, such as: stress, family problems, a previous history of mental illness, and a history of prior abuse (any type). Potential issues must be reported to the Nurse Manager as soon as possible. In order for the organization to protect the safety of its personnel and patients, ethical standards of practice must been routinely stressed within the workplace. Many institutions conduct annual competencies, in-services, and /or reviews to ensure employee commitment to maintaining and promoting an ethical work environment. Conclusion Drug abuse among workers will occur in any organization despite all efforts taken by coworkers, management and the organization as a whole. Drug abuse becomes a severe ethical issue once the life of another human being is jeopardized. Those in the healthcare field have a responsibility to maintain a standard of care to patients regardless of any personal issues occurring in his/her own life. When drug abuse occurs in a hospital setting, the potential for disaster increases dramatically. Not only is the safety of patients and coworkers compromised, so is the reputation of the hospital and the profession. All healthcare employees must be monitored by their employer to ensure workplace drug abuse is prevented, detected and extinguished before irreversible damage occurs. References: American Nurses Association (2001). Code of ethics for nurses. Retrieved from http://www. nursingworld. org/about/01action. htm. on December 11,2009. Dunn, D. (2005). Substance abuse among Nurses-defining the issue. Association of operating room nurses. (82) 592-596. Retrieved from Proquest December 10, 2009. National Institute of Health (2003). Retrieved from www. drugabuse. gov/infofacts/costs. html on December 10, 2009.

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Northwest Missouri State University 51-646-40 – Managerial Accounting January 12 – February 14, 2013 – St. Joseph site Instructor: Dr. R. WoodOffice: Colden Hall 2100 (Maryville campus) Telephone: 562-1759e-mail: [email  protected] edu Secretary: 562-1835 COURSE DESCRIPTION: A graduate level course in the principles and theory of managerial and cost accounting information. The course firsts develops an understanding of the concepts and procedures for a topical area and then through questions, problems, and case readings applies them.The major topical areas include the role of accounting information to management, cost concepts, cost behavior, costing systems, budgeting, allocation, relevant costs, variances, capital budgeting, planning and control. TEXT: Managerial Accounting, Fourth Edition (2010), James Jiambalvo, Wiley, ISBN # 978-0-470-33334-1 Textbooks can be ordered through, http://www. nwmissouri. bncollege. com the Bearcat bookstore (660. 562. 1246), Am azon, or other online vendor. ARTICLE READINGS: In addition to the textbook there are required article readings.These are listed in the syllabus and at the eCompanion site under the â€Å"Articles by Chapter† heading or in the webliography. Alternatively the articles may be found at most any University library, the full reference is given in the syllabus and online. eCOMPANION SITE: The site is primarily organized by chapter. Each chapter lists the assigned review questions and problems along with their solutions, PowerPoint slides, additional problems for selected topics, and readings for some articles. Other article readings are found under the Webliography tab.A copy of the daily schedule and general syllabus items is also at the site. OPTIONAL MATERIALS: http://www. wiley. com/college/jiambalvo (click on the â€Å"Student Companion Site† link) the site offers PowerPoint slides for each chapter, review questions and quizzes. Availability is not guaranteed, it is sub ject to Wiley Publishing. COURSE OBJECTIVES: The course is designed to add understanding of management information needs, develop managerial accounting concepts, and the application of managerial accounting methods.The use of accounting data in aiding, planning, control, and decision making and its relationship to the management function is of primary importance. In addition the student will understand many of the various accounting analysis procedures available to management as well as their limitations. Upon completion of the course the student should have a broad understanding of the concepts and practice of managerial accounting, and how it aids managers in manufacturing and service environments. ATTENDANCE: Successful completion of this course requires regular class attendance, especially in this short and condensed schedule.It is the student's responsibility to obtain any information missed in class from other students, including any announcements that may affect the schedule. Lectures, discussion, announcements, or assigned material will not be repeated for the benefit of absent students. Missing four classes or half the contact hours, whichever comes first, will result in a grade reduction of one letter grade, missing five classes will result in administrative withdrawal from the course or a grade of â€Å"F† as appropriate. Northwest Missouri State University 51-646 – Managerial AccountingPREPARATION and PARTICIPATION: Preparation for class is reading all chapter and article readings prior to class, you will obtain more and contribute more to class discussion. Assigned questions, exercises, and problems are optional in that they will not be collected, however it is expected that they will be completed, they are for your benefit and will help on exams. Assignments will be reviewed in class as time permits and when requested by the student. Cases or articles will be collected and graded as noted below. Students will also be called on to pa rticipate in discussing questions, roblems, cases, and readings. GRADE DETERMINATION: 90- 100AMidterm Exam45% 80 -89BFinal Exam45% 70 –79CCollected Cases or Articles10% below70D (Failure)Total100% EXAMS: Two closed book exams will be given will be given over the chapters and material covered. The exams will cover the text (chapters, questions, problems, and cases), additional readings, any handouts, and class discussion. MAKE-UP EXAMS: No tests will be repeated for the benefit of absent students unless there is evidence of sufficient weight in the instructor's judgment to merit it.Extenuating circumstances must be verifiable with an independent source. In no case will an exam be repeated if the student fails to notify the instructor or department secretary in advance of the absence. WRITTEN CASE REPORTS: A total of two cases and/or articles will be collected and are due immediately after class discussion, they will not be accepted afterwards. It must provide a description of the case or article, the major issues of concern to management, answer the questions in the case or article, and when appropriate provide resolution to the problem(s) in the case or article.Note that the daily schedule also has additional questions for some cases. The length of the report is determined by the case or article, but should not exceed four pages. It must be typed using standard margins and type, and/or a (Excel) spreadsheet as appropriate. Cases for collection will be assigned as the semester progresses but will come from those denoted with a double asterisk (**). DISABILITY ACCOMODATIONMS: Students in this course who need disability accommodations/modifications should present a copy of their official Northwest accommodation letter from the LAP/S Committee to the instructor uring private office hours as early in the term as possible. Additional information can be found in the â€Å"Services for Students with Disabilities† brochure available at the Student Service s Center or online at www. nwmissouri. edu/swd. ACADEMIC DISHONESTY: Per University and departmental policy, academic dishonesty will result in failure and dismissal from the course and possible dismissal from the University. A more detailed description of the policy is in the graduate catalog and in the last page of the syllabus. IMPORTANT DATES: Class meetings; Saturday – January 12, 26, February 9Thursday – January 17, 31, February 14 51-646 – Managerial Accounting August 4 – September 6 2012 Daily Schedule The schedule will likely change some as the semester progresses to accommodate for class discussion and unforeseen changes. For each day the chapters to be discussed, homework and case discussion points are listed. Half-way and at the end of the course there will be an exam. Cases denoted with a double asterisk â€Å"**† may be collected and counted towards the grade. At the eCompanion site some article readings are under the chapter tab and others are linked through the webliography as noted.January 12, Saturday 9-5 pm Q=Question, Ex = Exercise, Pr = Problem CH 1: Managerial Accounting In The Information Age; Q 1, 3, 4, 5, 7, 8, 9 Case: 1-1 Local 635 Case 1-2 Boswell Plumbing Products CH 2: Job-Order Costing For Manufacturing And Service Companies; Q 1- 10 Ex 12 Pr 1 Case: 2-1 Brixton Surgical Devices (additional question: How are costs allocated to the product such that producing more units would result in more of overhead being buried in inventory? ) Case 2-3 Dupage Powder Coating CH 3: Process Costing; Q 1, 4, 5, 6, 10 Pr 2, 3, 8 and supplement (online) Case: 3-1 Tech-Tonic Sports DrinkJanuary 17, Thursday 6-10 pm CH 5: Variable Costing Q 1 – 5, 9, 10 Ex 4, 5 Pr 4, 12, 15 CH 6: Cost Allocation And Activity-Based Costing (and handout on service department allocation) Q 2, 5, 6, 7, 9 Pr 1, 5, 6, 12, 16 Case: 6-1 Eastside Medical Testing** Devices (additional question: Why or why not is Eastside better or worse off economically if they keep Nuclear Systems business at existing prices? ) * Estrin, T. J. Kantor, and D. Albers, â€Å"Is ABC Suitable for Your Company? † Management Accounting, April, 1994: 40-45. * Tatikonda, D. O'Brien, and R.Tatikonda, â€Å"Succeeding with 80/20,† Management Accounting, February, 1999: 40-44. January 26, Saturday 9-5 pm Complete our discussion of chapter 6 CH 4: Cost-Volume-Profit Analysis (and appendix on regression); Q 1, 3, 4, 6-10 Pr 2, 3, 4, 12, 15, 17 Case: 4-3 Krog’s Metalfab, Inc. ** (Additional requirement: estimate the lost profit using three methods or variations in the data used, one of which must be simple regression. ) CH 8: Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing Q 1, 2, 3, 5, 6, 9, 10 Ex 6, 9 Pr 3, 4, 9 Shim, E. , and E. Sudit, â€Å"How Manufacturers Price Products,† Management Accounting, February, 1995: 37-39. Midterm (chps 1, 2, 3, 5, 6) starting at about 2:30 pm January 31, Thursday 6-10 pm CH 9: Capital Budgeting And Other Long-Run Decisions (Including Appendix A, B), and handout (online); Q 4, 6, 7, 8, 10 Ex 7, 11, 13, 14, 15, 18 Case 9-2 Sergo Games** (Case clarification: use NPV analysis for each option; additional requirement: identify four qualitative considerations that would impact the decision) * Shank, J. and V.Guvindarajan, â€Å"Strategic Cost Analysis of Technological Investments,† Sloan Management Review, Fall 1992: 39-51. CH 10: Budgetary Planning And Control; Q 4, 7, 9, 10 Pr 3, 4 * Hope, Jeremy, and R. Fraser, â€Å"Who Needs Budgets? † Harvard Business Review, February, 2003: 108-115. Webliography** * Fisher, J, L. Maines, S. Peffer, and G. Sprinkle, â€Å"Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance,† The Accounting Review, Vol. 7, No. 4 October 2002: 847-865. Webliography. February 9, Saturday 9-5 pm Continuation of Chapter 10 discussion CH 11: Standard Costs and Variance Analysis (including the appendix) and supplement (online) Q 4, 5, 6, 7, 9 Ex 13 Pr 5, 15 Case: 11-1 Jackson Sound Case: 11-2 Champion Industries CH 12: Decentralization and Performance Evaluation (include the appendix on transfer pricing); Q 1, 2, 7, 9, 10 Ex 6, 7, 8, 10 Pr. 8 Case: 12-1 Home Value Stores * Lipe, M. G. and S.Salterio. â€Å"The Balanced Scorecard: Judgment Effects of Common and Unique Performance Measures,† The Accounting Review, July, 2000, 283-298. Webliography. * Ittner, C. , D. Larcker, and M. Meyer, â€Å"Subjectivity and the Weighing of Performance Measures: Evidence from a Balanced Scorecard† The Accounting Review, July, 2003, 725-758. Webliography. February 14, Thursday 6-10 pm Review as requested Final exam (chps. 4, 8, 9, 10, 11, 12 or chapters/material covered since the mid-term)