Attitudes towards woman at the begging of the twentieth century Essay Example

Attitudes towards woman at the begging of the twentieth century Essay Example Attitudes towards woman at the begging of the twentieth century Essay Attitudes towards woman at the begging of the twentieth century Essay Essay Topic: Literature The Inspector starts his enquires with Mr. Birling, who is a prosperous business manufacturer. He is not from the same social class as his wife, Sybil. He is confident but betrays his lack of social graces, we see this when his wife corrects him, Arthur, youre not supposed to say such things We can also see that Mr. Birling is aware of business advantages from the union of the two families. Mr. Birlings business aspirations come into the open when he tells Gerald about his knighthood, theres a fair chance that I might find my way into the next Honours List. Just a knighthood, of course. These are all good examples of how being higher up the social hierarchy in this era was regarded as being extremely important. Mr. Birling also shows us the attitude towards women at the time. His involvement with Eva Smith goes back two years. He employs hundreds of women so is obviously a successful businessman. He sacked her because she asked for a pay rise; he did it without consideration of personal consequences for Eva Smith and refuses to accept responsibility. As his impatience grows we see his true colours, obviously it has nothing whatever to do with the wretched girls suicide. This is a good example of how women in the lower or working class meant nothing to the upper class. He does not seem to be at all bothered about what has happened to this girl and finds it all a complete nuisance. We also see later on that the only reason this was a nuisance is because if it were to get out in the open it would be a great threat to the chance of Mr. Birling getting a knighthood. This once again shows how important climbing the class hierarchy was to people of this era, even more important than a womans life. The next person the Inspector questions is Sheila. Sheila tried an item of clothing on in the shop where Eva worked but it didnt suit her. I caught sight of this girl smiling at Miss Francis and I was absolutely furious. So she went to the manager and said that Eva had been impertinent. Furthermore that Eva must be sacked immediately otherwise she would persuade her mother to shut her account with them. Obviously her mothers account was worth a lot more to the company than one working class girl. She did this out of jealousy, embarrassment and vanity, which we later go on to see is similar to her mother. Afterwards though she feels upset and guilty. This once again shows that the attitudes towards women especially in the lower class were poor ones. Next the Inspector questioned Gerald, Sheilas fianci. He had an affair with Eva, but she had changed her name so he knew her as Daisy Renton. His affair with her gave him sex and a sense of being a hero. This affair is not criticised by Sheilas parents though as in that time this was a thing that higher-class men would often do. He is embarrassed, defensive and looks for ways out of feeling guilty. Gerald suggests, young women ought to be protected against unpleasant and disturbing things which is quiet ironic considering he cheated on Sheila and used Daisy as a prostitute. From the way he treated these two women we can see that he did not have a lot of respect for either of them. This was often the case in this era, men went around doing as they pleased and the women were just seen as second-class citizens who could be treated however the men pleased. Mrs. Birling is the next one to be questioned by the Inspector. Mrs. Birling met Daisy when she came to Mrs. Birlings womens charity asking for help. She needed help, as she was unemployed, homeless and pregnant. Mrs. Birling refuses to help Daisy, she says that she was personally insulted and lied to. Just like Mr. Birling she is angry and refuses responsibility. We see that people in the higher class had the right to decide whether or not the lower class deserved help and whether or no they were telling the truth. Mrs. Birling puts her foot in it firstly when she says, I blame the young man who was the father of the child she was going to have. If, as she said, he didnt belong to her class, and was some drunken young idler, then thats all the more reason why he shouldnt escape. She then goes on to say, hed be entirely responsible and that he ought to be dealt extremely severely. We then go on to see that the man she is talking about is in fact her own son Eric. The I So from the source we can learn that Polly Nicholls murder consisted of extraordinary violence. Inspector ends his enquires with Eric, who got Daisy pregnant. The fact that once more Daisy was used as prostitute, and also used for a mans pleasure and then dropped when he felt like it. He got her pregnant and although he did try to help her afterwards by giving her money other than that he made no real effort to help her. This once again shows how being a lower class woman in this era was just about as low as you could get in the class hierarchy. Afterwards he does realise though what he did was irresponsible and he does feel guilty for it. Like Sheila he also wishes that the others would take responsibility for their parts leading up to the death of Daisy. In conclusion we can see that An Inspector calls tells us a lot about the class hierarchy and attitudes towards women in the begging of the twentieth century. We see that women were treated very badly by men and sometimes even by other women who were in higher classes to themselves. We also see how the higher up you were in the class system the easier it was for you and the easier it was for you to get your own way in matters.

Impact of Gambling on the Bahamian Economy

Impact of Gambling on the Bahamian Economy Introduction Bahamian Economy The economy of The Bahamas is strongly shaped by aspects of the growth of touristic services and packages, foreign dominance of its main sectors, development of financial services, foreign capital inflows as well as a state revenue collection through indirect taxation (primarily of the import customs), while evading taxation on earnings and corporate gains (Karagiannis and Madjd-Sadjadi, 2011 p.96).Advertising We will write a custom essay sample on Impact of Gambling on the Bahamian Economy specifically for you for only $16.05 $11/page Learn More Analysts perceive the potential of high volume tourism for increasing income levels and boost employment opportunities for locals that has significant influence in foreign exchange earnings. Nevertheless, this nature of tourism services is highly susceptible to international political economy, foreign exchange, prone to global environmental problems, and external shocks (Karagiannis and Madjd-Sadjadi, 2011 p.96). The Bahamian economy is modelled to structurally and technologically dependent due to disparities in the trend of domestic market demand and the type of good supplied (Karagiannis and Madjd-Sadjadi, 2011 p.97). A wide range of economic transactions in The Bahamas are associated with foreign trade. Activities in the agricultural sector are less developed to the extend that a large quota of food products is sourced from outside the country in order to meet the demand. Population growth and tourism boom are the main factors contributing to food deficits. Consequently there has been an exponential growth in the food import bill as well as a decline in the balance of payments (Karagiannis and Madjd-Sadjadi, 2011 p.97). This has caused challenges in diffusing financial benefits from the tourism into other sectors of the economy. Lottery in The Bahamas Gambling premises particularly casinos were inconsistent and have influenced the economy of the Bahamas for ove r 9 decades (Boxill 2009, p.3). Lottery activities particularly in casinos are designed to favour tourism development. Sources from the government of The Bahamas indicate that the first of gambling casinos in the name of the Bahamian Club opened for business from the capital of Nassau towards the close of the 1920s decade (Boxill 2009, p.3). Later, another gambling premises was opened by the name Cat Cay (Boxill 2009, p.4). The two premises had a small capacity for patrons and centred on attracting tourists. They operated fully during the winter seasons. The lottery activities served as complimentary for other entertainment experiences for the tourists. In the 1960s decade, there was a boom in the casino gambling business throughout the archipelago; with the Play Boy Casino set up in 1978, but later closed in 1983 (Boxill 2009, p.4). By April 2009, there was an approximate five gambling casinos doing business in The Bahamas.Advertising Looking for essay on business economic s? Let's see if we can help you! Get your first paper with 15% OFF Learn More The traditional paper lottery is now challenged by the online version known as the web shop gaming. This form of virtual gambling eases the need for physical presence during the lottery activities. Participants experience a simulated experience close to the physical one. In a bid to regulate casino gambling, The Bahamas put in-place the Lotteries and Gaming Act in 1969 (Boxill 2009, p.4). The Act was later amended for public ownership of casino premises. The amended act allowed the Hotel Corporation of The Bahamas to have the monopoly license for carrying out business of gaming at any establishment (Boxill 2009, p.4). In addition, an operator was issued with a license to manage a gambling casino. Licenses were to be issued after consensus between the minister overseeing gaming and the Gaming Board. As provided in the official government website, the Gaming Board is vested with the mandate t o regulate the lottery activities (Boxill 2009, p.4). The mandate is mainstreamed within a range of stipulated activities. The Board shall update the status according to the extent, character and geographical site for gaming establishments operated by a premises as per the issued license. The Board shall screen the lottery business as per guidelines of the act, so as to rid off any criminal elements in the industry. The Board shall offer Certificates of Approval as well as Permits to prospective employees intending to operate, supervise or manage gaming. The Board maintains close vigilance on the Certificate and Permit holders for any malpractices or contravention. The Board shall cause the initiation of amendments to the Gaming Act as well as provide advise to the Minister in this regard. The Board liaises with the respective associations in gaming to inform on any developments as well as technological advances within the industry as a way of keeping abreast. Finally, maintain ties with the International Gaming Regulators for information exchange. Lottery amenities have to directly pay to the government of The Bahamas four forms of gaming levies, that is application levy for casino personnel, basic taxes, levies for permits and certificates as well as winning taxes (Edwards, 2009, p.33). Based on the Casino Taxation Act rates levied are proportionate to the floor space occupied. In addition, winnings during games are charged taxes but to some limit. The highest amount of basic taxes charged on casinos based on the business type is US$ 200 000 (Edwards, 2009, p.33). Taxes on winnings are calculated as 25 percent of the gross.Advertising We will write a custom essay sample on Impact of Gambling on the Bahamian Economy specifically for you for only $16.05 $11/page Learn More Table 1: Lottery Taxes to The Government between July 1999 and June 2000 Category of Tax Amount Basic taxes (for three selected casinos @ US$ 200 000) US$ 600 000 Winning Taxes US$ 19 369 273 Levies for approvals (permits and certificates) US$ 35 830 Application fees for Casino personnel US$ 46 600 Overall lottery Earnings accrued US$ 20 051 703 Source: Edwards (2009, p.34) The above table implies that table winning is the major source of government revenue (at US$ 19 369 273). Table 2: Over the Time (From 1993 to 2003) Annual Expenditure Data By the Gaming Board of The Bahamas Year Personal Emoluments ($) Other Charges ($) Total ($) 1993–1994 1,372,225 458,345 1,830,570 1994–1995 1,457,490 532,111 1,989,601 1995–1996 1,456,145 589,872 2,046,017 1996–1997 1,667,543 671,142 2,338,685 1997–1998 1,708,163 622,040 2,330,203 1998–1999 1,919,654 683,238 2,602,892 1999–2000 2,031,951 765,331 2,797,282 2000–2001 2,112,540 721,582 2,834,122 2001–2002 2,353,302 706,388 3,059,690 2002–2003 2,633,182 800,185 3,433,367 Source: Edwards (2009, p.36 ) Figure 1: Annual Expenditure and Taxes Patterns for the Gaming Board Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Source: Edwards (2009, p.36) Based on the Gaming Board expenditure figures and annual revenue for 2002/2003, it is evident that the government remains with a net revenue earning of 85 percent that is utilized within the Bahamian economy for other services. Taxation of Lottery Amenities Globally, The Bahamas provide a model of how the government ceases control and legalises gaming activities leading to positive impacts in tourism resort-based casinos as a social facility which attracts more than 4.5 million international visitors (Edwards, 2009, p.21). Lottery facilities provide jobs, government taxes, foreign exchange earnings as well as investment opportunities. The initial efforts to raise tax revenue from lottery activities in The Bahamas was in 1964 through a legislation- the Casino Taxation Act of December 29, 1964. In addition the Act recognised the potential of the lottery activities to develop the tourism industry. With regard to income generation for the state, some quarter s remained opposed to the legislation (Edwards, 2009, p.24). Tax levy was imposed on all casino facilities. Operators (like the Grand Bahamas, New Providence and Cat Cay) enjoying tax exemption were not left out. Concurrently, the Gaming Machines Tax Act was introduced targeting slot machines used in gaming. It was argued the tax revenue generated was partly re-channeled to develop tourism activities in The Bahamas (Edwards, 2009, p.24). Impacts of Gambling on the Social and Economic Bottom lines Notably, the locals are legally deterred from engaging in casino gambling games, thus the social contribution has relatively been compared to other places that allow participation. Figure 2: Direct Earnings From Lottery Amenities For The Bahamas between 1996 and 2003   Source: Edwards (2009, p.35) Figure 3: Tax Earnings Against Winnings Revenue for Selected Lottery Amenities   Source: Edwards (2009, p.35) General Economic Contribution of Lottery Gambling centres like Casinos have the ability to raise income from fees levied on licenses as well as taxes generated from public gross earnings. The Government of Bahamas indicates that tourism associated activities are lead employer to most locals; thus, contribute largest tax revenue to the state. In the fiscal year of 2002/2003 revenue from winnings indicated that tax collected in 2002 alone amounted to almost US$ 22 million. In total, the American Gaming Association raised gross gambling revenue worth US$92.27 billion in 2007. Deepwater cruise and cruises revenue accounted for 37.3 percent. The Bahamian fiscal budget for 2007/2008 targeted to raise tax revenue from gambling worth US$ 28 million. A case in point is the Atlantis Paradise Island Resort and Hotel which seconds the government lead employer, nationally at 5500 employees. Out of the total staff, more than 1000 employees are stationed at the premises casino. The casino makes annual winning revenue worth over US$134.5 million; while attracting over 5 millio n visitors from abroad. Between the period of July1st 2002 and June 30th 2003, the Princess Casino Limited located at the Grand Bahama made over US$ 29 million from revenue winnings. In the same period, the Crystal Palace Casino sited on the Cable Beach raised close to US$ 34.5 million (Edwards, 2009, p.32). By 2008, gross revenue generated within the last seven years remained within the range of $US190 US$200 million. Two thirds of the national gross domestic product is generated from tourism activities. Thus, casino gambling has diversified the countrys tourism product. Much as the number of table games is less compared to machine slots, the greater portion of the revenue from the lottery industry comes from them. Take for instance, table games at the Atlantis Paradise Island Casino earned revenue worth US$ 0.9 million in 2002/2003 (Edwards, 2009, p.33). Communication (2012, para.22) explains that staff employed within the virtual web shop gambling contribute more than US$ 1 mill ion to the lottery industry. Moreover web shop businesses remit more than US$ 100 000 to the government in the form of license fees. Communication (2012, para.28) observes that governments keenness to regulate can lead to raising of annual tax of up to US$ 20 million from the virtual web shop activities. Figure 4: Revenue Generation (from Tables and Slot Machines Winnings) for Selected Locations in 2002/2003 Fiscal Year Source: Edwards (2009, p.33) Business Investment In Gambling Amenities The Bahamas benefits widely from the investment in the casino gambling business by international corporations as well as renowned players in the resort establishments. Edwards (2009, p.21) notes international investors to include Donald Trump, the Carnival Group of Companies, the Ruffin Group, Princess Properties International, Playboy Limited, Resorts International and Sun (Kerzner) International. Most of these investors have gained interest in The Bahamas since the mid-1960s when the premises w ere small scale but nowadays have expanded to large scale resorts. In 1964, the Monte Carlo Casino located at the Lucayan Beach Hotel was the first among the big international investments to be set up in The Bahamas, followed by the El Casino based at The island of Grand Bahamas in 1966 (Edwards 2009, p.21). The Paradise Enterprises Limited under the auspices of the Mary Carter Paint Company opened the Paradise Island Casino on the Paradise Island in 1967. Nevertheless, the ownership of the Paradise Island Casino changed hands in 1987 to Donald Trump then Merv Griffin in 1989 (Edwards 2009, p.21). Later, it was purchased by the Sun International Hotels in 1994 after which a major face lift and rebranding was one (Edwards 2009, p.21). The growth in the number of gambling amenities gives the indication that the business environment is conducive as well as the return on investment is promising. This is confirmed by the growing number of multinationals attracted to the country. Accordin g to the Communication (2012, para.37) population dynamics and geography of the Bahamas have contributed to the challenges facing the commercialization of national lottery activities. Among geographical challenges is the proximity to the United States of America. The level of advancement in the lottery activities makes them take advantage of the population dynamics and raise more income from the lottery activities (Communication, 2012, para.38). On these grounds, The Bahamas face stiff competition from the lottery activities in the State of Florida. Communication (2012, para.39) observes that it is common for a Bahamian to prefer to spend their lottery bids in the State of Florida than spend locally. Table 3: Large Casino Gambling Amenities put up Between 1964 and 2009 Location Amenity Name (Year, ground size of the amenity) Grand Bahama The Monte Carlo Casino (1964); The Bahamia (1966, 1 000 sq. ft.); The Lucayan Beach Casino (1986) Isle of Capri Casino (2003, 20,000 sq. ft.) Paradise Island Paradise Island Casino (1967, 50,000 sq. ft.); Nassau The Playboy Casino (1978); The Cable Beach Casino (1983) The Crystal Palace Resort Casino (1983, 35,000 sq. ft.) San Salvador Columbus Isle Casino (1995) Exuma Four Seasons Casino (2006, 5,000sq. ft.) Modified from Edwards (2009, p.22) Branding Gambling Amenities Swinging casino destination Since the casino boom in the 1960s, The Bahamas has been promoted under the brand- swinging casino destination. This branding was an attraction for tourists to supplement other entertainment experiences during their stay in an island beach resort (Edwards, 2009, p.23). A baseline study in 1968 sponsored by the Inter-American Development Bank agreed under some premises. Gambling was ranked first as a prime attraction for tourists in the Bahamas, then water sport and nightlife, respectively (Edwards, 2009, p.23). Compared to other warm weather destinations, tourist entertainment packages that included beach activiti es, water entertainment as well as gambling were highly saleable to international tourists (Edwards, 2009, p.23). Top casino entertainment publications have featured amenities in The Bahamas, particularly with regard to travel and recreation. The Paradise Island Casino has been rated excellent by The Travel Guard International publication which deals with provision of travel insurance (Edwards, 2009, p.23). The publication brands the Casino as leading in the Caribbean and offers visitors 800 slot machines as well as 75 game tables, sports and race betting (Edwards, 2009, p.24). The destination boasts of incredible dà ©cor designed by renowned artists like Dale Chihuly. The Paradise Island Casino The Paradise Island gambling amenity is the countrys largest and over the time it has undergone multiple upgrading to give a first class status as well as rank among the prestigious similar to resorts in the Las Vegas. The amenity runs throughout (day and night) and aligns a range of gambli ng entertainment such as let-itride poker, craps, Caribbean stud poker, blackjacks, baccarat, roulette and big six wheels (Edwards, 2009, p.22). Other gambling packages at the facility include parimutuel betting, sports betting as well as paigow poker (Edwards, 2009, p.22). The amenity offers more than three-quarters of the entertainment choices offered across three selected locations, as shown below. Figure 5: Variety of Gambling Entertainment at Selected Locations in The Bahamas Data modified from Edwards (2009, p.23) It is evident that black jacks, roulette and craps are the popular entertainment, respectively. Edwards (2009, p.23) adds that slot machines are over 2,226 in the three locations, while the gaming tables are 190. By the end of the 2003 fiscal year, the variety of tables were 11 in the Grand Bahama, Paradise Island and Cable Beach (Edwards 2009, p.23). This form of data can provide insights into the revenue expectations zeroed-in to the level of per table. Anecdotall y, black jack tables attract more revenue and thus are popular in the selected locations. Other factors that determine the choice of the table to invest in is the return on investment. Table 4: Trend in Percentage (between 2001 and 2007) of Lottery Entertainment Visitor Stopovers vis-a-vis the Overall Year % of Stopover for casino % of Stopover for casino at NASSAU/PI % of Stopover for casino at Grand Bahama 2001 1.1 0.7 2.2 2002 1.7 1 3.8 2003 0.8 1 0.6 2004 0.8 0.9 1.1 2005 0.6 0.7 0.6 2006 0.8 0.8 1 2007 0.8 1.1 0.4 Source: Edwards (2009, p.37) The percentage range (0.8 to 1.1 percent) for visitor stopover for lottery entertainment vis-a-vis overall visitor stop over has experienced dismal growth. Figure 6: Trends in Visitor Stop-over Against National Tax Earnings from Lottery Activities in the Period of 1978 to 2003 Source: Edwards (2009, p.38) The pattern developed between the visitor stop over numbers and tax revenue from lottery shows a positive correlati on. In other words, it is possibly obvious that visitors to The Bahamas are bound to spend proportionately on lottery activities during their stay. Employment Opportunities in the Lottery Industry Across the country, tourism activities provide employment to over 38 percent (that is close to 50 000) (Edwards, 2009, p.29). This statistic indicates that for every US$ 1 million spent by guests, there are 35 jobs sustained. According to the Communication (2012, para. 21), the annual cumulated payroll for employees under the web shop category is more than US$ 15 million. Directly employed opportunities feature more than within the tourism sector such as working in lottery facilities, among others (Edwards, 2009, p.29). There are over 28 indirect employment opportunities in lottery facilities in 1999/2000. Edwards (2009, p.30) lists them as follows (with the percentage of expatriates in brackets). Croupiers (3 percent) Administrative Staff (1 percent) Cage Employees (0 percent) Construc tion Games Supervisors (31 percent) Credit Employees Gaming Tables Surveillance Pit Bosses (27 percent) Transportation Change Machines Hotels Shift Managers (33 percent) Junket Representative Slot Machines Entertainment Playing Cards Dealer’s School Surveillance Equipment Professionals Slot Employees Dice Casino Furniture Accounting Audit Legal Professionals Private Investigations Security (0 percent) Sports-betting Staff Source: Edwards (2009) As shown in the table above, lottery employment opportunities are diverse. In 2002, the number of directly employed staff at lottery stations was 2,747 with expatriates accounting 12 percent. The pie-chart below illustrates this. According to Communication (2012, para.20), in The Bahamas, web shop businesses account for more than 4000 jobs. In 2002, the Atlantis Paradise Island Casino led in the number of direct jobs created at 972 employees (Edwards, 2009, p.30). Figure 7: Job Opportunity Allocations Data modified fro m (Edwards 2009, p.30) This shows that for every job opportunity going to an expatriate, an approximate nine are created for the locals. Presence of expatriates provides the Bahamas lottery experience an international feeling. These expatriates indicate that remuneration rates for staff are appealing. Figure 8: Job Opportunities for The Bahamians in Selected Locations in July 2001–June 2002 Data modified from Edwards (2009, p.30) Drawbacks Faced by The Bahamas Lottery Sector: Religious Resistance Even during the cradle of the Bahamian lottery business religious groupings such as the Bahamas Christian Council opposed the casino development (Edwards 2009, p.39). In opposition to the lottery development issues raised include discouraging decent tourism in The Bahamas; facilitation of social and moral decadence among the residents as well as encourage underworld immigrations and lead to complexities in security enforcement. While, this religious uprise was high at the advent of the lottery legalization, developments in the recent times show restraint among the stakeholders in the industry leading to tolerance among the religious groupings (Edwards 2009, p.39). Arguably, prohibition of Bahamians in participating as gamblers may have ameliorated any adverse impacts resulting from the activities of gaming thus general consensus to include lottery activities among tourism products. However, the current calm on the lottery debate may change considering the growing trend into web shop gambling which is a virtual version of the paper casino gambling. Bahamians are not exempted by law (under the Lotteries and Gaming Act) to participate as online (web shop) gamblers. Financial constraints to secure bank accounts may be a deterrent factor for Bahamian locals to enter into web shop gambling. Regulations on anti-money laundering inflict exorbitant charges (Communication, 2012, para.31). A national legal framework for web shop gambling may be necessary, particularly to direction on Bahamians interested in investing. However, gambling money is perceived as not decent. Conclusion The Bahamian economy is anchored on tourism revenue. This is characterized by the dominance of foreign visitors flocking to the country. The economy benefits from financial services as well as state revenue collections generated from taxation regimes on the tourism products and packages. This means that the influx of visitors is an indicator of the ability of the state to suppress drawbacks while maximizing the opportunities available to better the economy. The success in the Bahamian tourism industry can partly be measured in the ability to sustain mass tourism. Lottery activities boast a long history in The Bahamas (spanning over nine decades). Flourishing of lottery activities within The Bahamas is attributed to the presence of a robust and booming tourism industry. Statistics show that for every visitor spending worth US$ 1 million in lottery entertainment activities o ver 35 jobs are sustained. Web shop lottery activities account for over four thousand jobs. In the lottery industry, expatriates account for 12 percent of the employee base in The Bahamas. This gives the implication of the employment standards in the lottery industry in The Bahamas. The lottery activities survived existence during the cradle years as a supplementary package for tourism entertainment. Now the lottery industry in The Bahamas has grown to the extent of initiating the virtual version where gambles need not to be physically present. This is known as the web shop gambling. In recognition of the contribution of lottery activities to The Bahamian economy, the Lotteries and Gaming Act was put in place in 1969. A Gaming Board institution was put in place to administer and oversee countrywide lottery activities. In addition, the Board has to advise the responsible minister on pertinent matters, be it legislation or other administrative issues. The Bahamas government has establ ished four means of generating revenue from the lottery activities. Taxes, licenses as well as working and business permits directly generate revenue to the government. Edwards (2009) provide the direct and gross revenue for the fiscal period July 1999 June 2000 to be more than US$ 20 million. In the fiscal year 2002/ 2003, revenue collected was US$ 2 million higher. In the financial year 2007/ 2008, the revenue projections pegged on the lottery was at US$ 28 million. The amount is economically attractive considering the emolument and running deductions leave behind 85 percent net income that is reverting to the economic development of the country. A pattern can be generated for the fiscal proceeds that the industry is economically growing. It is interesting to understand how the government has been able to maintain the industry economically robust yet the law exempts the Bahamians from participating as gamblers. Over and above, Revenue from table winnings have generated more to th e economy yet are even fewer than slot machines. Nevertheless, the growing invest interest in the lottery industry by renowned multinational corporations could partly explain the economic significance. Web shop gambling alone generates annual revenue of more than US$ 1 million yet there exists no national frameworks to leverage its activities. The stop over visitor numbers engaging in lottery entertainment has undergone minimal growth compared to the overall visitor numbers. Nevertheless, tax revenue from lottery activities has had a positive association with visitor stopover numbers over the time. Population dynamics and geography present challenge to the full commercialization of lottery activities in the Bahamas. The proximity to stiff competitors like the State of Florida in the USA explains this challenge. Actually, The Bahamas is losing lottery business opportunities to the state of Florida due to the friendly lottery spending environment even for the Bahamians. Unless, the go vernment takes an accelerated and forward thinking step while diversifying the lottery entertainment packages then the revenue that would likely destined into The Bahamas will end up to its competitors. The initially perceived negative social and moral impacts of legalizing lottery activities in The Bahamas have over the time waned off. The legal exemption of the Bahamians from participating in lottery activities as gamblers may have made the significant difference. However, with the existence of the web shop gambling that does not exempt Bahamians it still remains unclear whether the moral and ethical issues are completely addressed amicably. Regulators may have to forgo moral and ethical strictness allowing more economic liberty in order for business owners to break even particularly in the web shop gambling. Web shop gambling requires heavy capital investment that is not readily available among the Bahamians. Other business risks including security may present more barriers of en try for the Bahamians interested in investing in web shop gambling. Having a legal framework in place to regulate lottery activities has not benefited the government, economically but also weather down any barriers of entry for international investors. Probably, this presents the likely path for the government in order to enable the Bahamians to equally benefit from the opportunities originating from the development of the gaming industry; a case in point is the web shop gambling. References Boxill, I. (2009). Casino Gambling in Jamaica: Lessons and Policy Options. In J Cheesman (Eds.), Jamaica’s Casino Initiative: The Policy Options (pp.1-17). Mona Campus: The University of the West Indies. Communication By The Right Honourable Perry G. Christie, Prime Minister And Member For Centreville Re: Referendum On National Lottery And Web Shop Gaming. (2012). Retrieved from http://bahamasuncensored.com/website_update_11_18_12/lottery.pdf Edwards, J. (2009). Casino Gambling and The Ba hamian Economy: Development, Economic Impacts and Competitiveness Issues. In J Cheesman (Eds.), Jamaica’s Casino Initiative: The Policy Options (pp.18-43). Mona Campus: The University of the West Indies. Karagiannis, N. and Madjd-Sadjadi, Z. (2011). Framing The Bahamian Developmental State: An Alternative Policy Package To Neoliberal Failure. International Journal of Peace and Development Studies, 2(4), 96-109. Web.

Analysing specific financial issues in Oxford Instruments PLC Essay

Analysing specific financial issues in Oxford Instruments PLC - Essay Example The company has a vision to actually turn smart science into viable and affordable commercial products which can be easily available to the target market. It is involved in the development of sophisticated The company started as a small company manufacturing magnets used in the scientific research however, over the period of time, company grew and become one of the most important players in the market. Its history also suggests that it was the first spin-off from the Oxford University and was the first venture which was successfully launched from Oxford University. This paper will explore the financial performance of the Oxford Instruments Plc with special reference to how stock markets are related with the public limited companies and their performance, relationship between the investor values and financial performance of the firm, the gearing level and issue of debt to the investors besides summarizing the overall things with special reference to the limitations of the ratio analysis. There are different methods under which an organization can actually raise money and utilize those funds for the expansion and development of business. One of the key methods of having funds is to basically borrow from the banks, financial institutions or through issuing debt to the investors. Debt or the money borrowed by the companies however, have to be paid repaid along with the interest rates to the debt holders i.e. the persons who actually buy the debt and expect to be repaid with their original principal amount and the interest. Secondly, however, firms can also raise money by selling their equity on the stock markets. A firm, when issuing stocks for the first time to raise money, enters into what is called primary issue of stock listing. Primary issue is basically when the firm sells its stocks for the first time at the price they decide to set whereas secondary selling of the stock market takes place

Nationality, immigration and asylum law Coursework

Nationality, immigration and asylum law - Coursework Example At the same time, he suffers serious eye problems to such an extent that if medical facilities are not available he may go blind. To further add his misery, last week, a co-worker has threatened him to report to immigration authorities being stayed illegally. He engulfs with a fear of being deported from UK. UK Border Agency (UKBA) treats the claim of asylum as human rights claim. Insertion of Humanitarian Protection makes Immigration Rules practicable. The asylum application should contain one of the following grounds: a) whether qualifies for asylum under paragraph 334 of the Immigration Rules b) whether the applicant qualifies for Humanitarian Protection under paragraph 339C of the Immigration Rules c) whether the applicant qualifies for discretionary leave on other ECHR grounds d) Is it applicable under article 3 that fall outside the scope of the Immigration Rules on Humanitarian Protection and e) whether the individual circumstances are so compelling that a grant of discretiona ry leave is appropriate which is rare1. Mentioned process in asylum cases should strictly be applied by the incumbents irrespective of the fact that neither ECHR nor Humanitarian Protection has been mentioned specifically by the applicant. The other category of the applicants should seek shelter under the umbrella of Humanitarian Protection or other ECHR. ... In cited cases possibility of seeking assurances from the concerned authorities of the country of return is utmost important under the ECHR and the Immigration Rules. However, a deportee may contact to Asylum Operational Policy Unit via a senior caseworker before being returned to his / her country of origin4. The issues of human rights for the non-UK nationals are crucial in the sense that they have to face language barriers, lack of information on their rights, discourse on migration and asylum make it more complex. As per the practice in vogue, if detainee is detained in prison, custody suites or removal centers requires an independent inspection and investigation5. The lack of awareness about the immigration laws amongst the legal / illegal immigrants put them in knee-deep waters. In a report titled â€Å"Our Hidden Borders† written by Latif and Martynowicz examines in details the current law, policy and practice on the detention of offenders of immigration law and asylum seekers in line with the UK commitments under international human rights law. The findings of investigative report speak for itself about human rights concerns / violations6. The report in question discussed the policies, law and practice that govern the UK Border Agency and the involvement of Police Service of Northern Ireland. Each and every individual since birth has the right of liberty and security. No one shall usurp the rights of others by way of arbitrary arrest or detention. No one can be deprived of his / her liberty provided such grounds exits and in accordance with the prevalent law of the land. It is the right of the detainee to know the cause of arrest at the time of his /

The Role Of Tourism In Our Modern World

The Role Of Tourism In Our Modern World Tourism may be further defined as the movement of people away from their normal place of residence (J. Christopher Halloway, 1998) This definition describes tourism as an action to see something new or different from daily life. The tourism industry is constantly growing and the economics of some countries are mainly based on it. Tourism can be seen in association with a lot of different factors like visitors attractions and hospitality. This essay will deal with the multi-disciplinary nature of tourism as well as the Travel and Transport and especially on the railways industry. Furthermore will it focus on the history and the current practice in the railway industry. Tourism is multi-disciplinary. One of its natures are Visitors attractions. J. Christophe Holloway and Neil Taylor described Visitor Attractions as followed. So we must accept that no clear definition exists for the term. It is easiest just to accept that any site that appeals to people sufficiently to encourage them to travel there in order to visit it should be judged a `visitor attraction`. (J. Christopher Holloway and Neil Taylor,2006) They can be categorized by factors like being built with a touristic purpose or being built with no touristic background. Examples of attractions which had during their construction no touristic purpose are The Eiffel Tower in the Paris and the Little Mermaid Statue in Copenhagen. These attractions attract in our modern world millions of tourist to Paris or Copenhagen. These examples are the best proves that attractions can be build without a touristic hidden thought. The tourists visiting a attraction need an accommodation in case they are not day-tripper. The accommodation sector can be divided in the non-profit and the profit sector. The non-profit includes the visiting friends and relatives, which are still very important for tourism even though they are not spending any money on accommodation as tourists will still spend money throughout their stay in the area of interest. This category also includes hostels which do not try to make a profit. The second sector has to make a profit to survive. This sectors comprises BB, hotels and campings. Transportation is also part of the tourism because it brings the tourists to attractions and accommodation. The most common transportation method is nowadays the plane. Other ways which are to consider are the coach or the train. The train was over the last decades suffering with falling numbers of passengers but seems now to be on the right track. Water-borne transport can be seen as a form of transportation which includes ferries or as a place of relaxation also on ocean liners which is getting more and more popular in the recent years. Travel trading changed in the last few years. Travel agencies are used to be the place where every tourist has to book his holiday. In our modern society, a lot of people are using the internet for bookings. They leave the local travel agent out and book their holiday directly by the tour operator or by the coach company online. The travel agents reacted by creating online platforms as Expedia.co.uk which are in direct competition to tour operators. Every holiday booking saves the workplace of several employees working in the travel industry. The money spend, has also an effect on the local economy as an the travel destination. An example, which illustrates this, is a holiday booked over the internet in the UK. One the hand, the tour operator or the online travel agency benefits in their UK head office. On the other hand, the local population at the destination profits from it. This example shows that people all over are making profit from holiday or a travel booked. The historic development of the travel and transport sector is quite impressive. It all started when people from Egyptian were travelling to visit other cities, their culture and architecture. Unfortunately was the end of the Roman Empire at the same time the end of travel in his earliest form. People had to wait till the 16th century before starting travelling again(?). People at that time had tree possibilities to travel. One of them was walking, which was dedicated to poor people. The second one was riding a horse which was for richer people. Last but not least, carrier wagons or a litter were the other possibilities to travel. In the 19th century was a big change for the travel and transport industry as it resulted in a revolution for this industry. In the early part of the century, the invention of the railway had a great impact on travelling. The time of travel was reduced massively and people were able to travel in less than 10 days from London to Edinburgh(Quote). The first r ailway segment was opened in the UK in 1825 between Stockton and Darlington, from then on a lot of different train routes were opened in the upcoming years all over the world. The last great line was opened 1903 in Russia between Moscow and Vladivostok. The number of passenger was growing. The railway was much more comfortable and faster than the ordinary travel by road or on canal. Their success was created in a short period of time because of its reliability and was soon the most important method of transport. Thomas Cook was involved in the success of the train due to his usage of the railway as a way to bring tourists to their holiday destinations. Later, in the early 19th century the private railway companies were not able to handle the enormous costs. Most of the companies were in serious financial trouble. The only solution to save these companies was the involvement of the governments. Most of the countries in Western Europe were so dependent from their national railways com panies that they were not able to afford the bankruptcies of these companies. The trouble for the railways companies was not over after their nationalization. The development of new transport possibilities after the Second World War like the plane brought the railway industry in new trouble. In the 1960ties more and more people were using coaches and their private car to go on holiday. The railway industry had no appropriated answer to these new ways of travel and followed their same old strategy. Nowadays, the railway industry changed a lot . At the end of the 20th century most of the railways services all over Europe were denationalized. The private owners made them more competitive. The denationalization was indeed good for the industry but mainly for the customer because prices get more competitive. Todays marketing concepts like party trains from London to the French Alps and discounts for people over 55 are used to attract people and to persuade them to travel with trains. A major trend can be seen all over the world to use high speed trains like the TGV and the ICE in Europe and the Shinkasen in Japan. The railway industry is catching up with new features to make the journey more comfortable for their passengers. In todays world passengers are able to obtain WIFI connections and audio entertainment services. These features are currently spreading in different forms of transport but are not available on all routes when it comes to for exapmle WIFI connection in trains. Nevertheless will WIFI be the norm in a few years time as well as video screens in the backseat with possibilities to game or to watch videos during your travel. The railway stations are not only placse of leaving and arriving trains but they are getting more and more places which have shops in it. (Mintal ,2008) One of the examples to illustrate this statement can be found in Scotland more preciously in Aberdeen. The shopping Centre gives the possibility to go from the centre itself to the railway station. Another example is the Hauptbahnhof in Berlin where you can find all sort of shops. The railway industry is getting more and more innovative to attract and to persuade more people to see trains as an alternative to coaches, planes or cars. Another trend, which is getting more and more popular, is the nostalgia of the trains. Alone in the UK there are several old trains running regularly as the Scotsman. The travel time varies from only a few hours to several days like The Ghan in Australia which is travelling between Melbourne and Sydney. These trains are normally extremely luxurious and are targeting old people. There are three major trends in the future. One trend is to have high-speed trains which have a lot of multimedia features. Another future ambition is to operate trains on historical routes with all desirable luxury amenities. Currently the most recent trend is to convert normal railway stations to a sort of shopping centres. The travel industry changed over the last years. They changed with new possibilities as the world wide web. The travel industry is in a permanent change to be up-to-date and to come up with new ideas. The railway industry, which suffered over the last four decades due to mismanagement and falling passenger numbers, also changed. Their denationalization had a positive effect on the whole industry which can be seen every day. As it was already mentioned earlier on, the industry is getting more innovative to catch up their arrears to other industries like the airline industry and the coach industry.

The Causes of Aggression :: The Frustration-Aggression Model

Aggression is difficult to define, it is a complex phenomenon, and depending upon the context the term can be made to carry either positive or negative connotations, it can be attacking behavior that may be both self-protective and self-assertive or to the infliction of injury toward oneself or toward others, to the total destruction of others. Is aggression biologically determined or the product of learning and environmental influences? This essay, will consider instinctive theory, the frustration - aggression hypothesis, and social learning theory. It should then be possible to draw a conclusion to see if any or all of the theories discussed are the cause of aggression. Brain disorders, hormonal and chemical imbalances, environmental factors, such as heat, noise, air pollution and overcrowding, although contribute to the causes of aggression will not be discussed during the course of this essay. No universally adopted definition of aggression exists, for the purpose of this discussion; the definition of Gross will be used. Gross defines aggression as: - "The intentional infliction of some form of harm on others" (Gross page 444) Freud proposed that aggression is an instinctive biological urge. According to Freud this instinct, is made up of the libido (pleasure) and "Thanatos" (the death wish) (pain). This basic instinct is present in the Id from birth, at first the aggression is relatively uncontrolled, but with t he development of the Ego and superego it becomes channeled into socially acceptable behavior If these impulses are not released periodically in safe ways, they soon reach dangerous levels capable of producing acts of violence. Sometimes it is released in the form of physical or verbal abuse against another, (where the anger is displaced onto another). Sometimes the aggressive impulse is turned inward and produces self - punishment action, even suicide. The best that can be hoped for, according to Freud, is that aggressive impulses will be "channeled into socially acceptable forms." such as football, sport etc. (Bernstein et al page 715). However, this theory does not explain why some people are aggressive and others are not, and if aggression is dissipated into sport, why is there football violence and violence at other sporting events? Lorenz, like Freud believed that aggressive energy builds up in the individual, and eventually has to be discharged in some way. Lorenz's states that aggression is the "fighting instinct" in man, and that man is naturally aggressive. This instinct developed during the course of evolution because it yielded many benefits, for example, fighting serves to disperse populations over a wide area, ensuring maximum use of resources.

Cost Accounting Essay

Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for different degrees of ABC success could be due to the different contextual factors faced by each firm. These have led researchers to recognize assessing factors that influence ABC success implementation as an important research area. The following are among the research that have been carried out to examine factors that influence ABC success: Anderson [18]; Shield [3]; McGowan and Klammer [19]; Krumwiede [20]; and Anderson and Young [21] This article has two main objectives; the first objective is to identify research gaps based on the revision of previous research and the second objective is to propose theoretical research framework for current research. This article is organized as follows: Section II presents a discussion of selected articles related to factors influencing ABC implementation and gaps or limitations of previous studies and suggestions for current research are stated in the section III and IV. The framework for current research is provided in section V, Section VI defines each research variable and the final section presents the conclusion. II. PREVIOUS RESEARCH In this section, selected ABC implementation empirical 144 Abstract—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts on companies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical success factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC implementation, variables used by previous research and the definitions and operationalization of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizational culture and structure. Based on the research gaps identified, a research framework for future research is provided. Index Terms—Advanced Manufacturing Activity-Based Costing, ABC Success Environment, I. INTRODUCTION In today’s competitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) [2]. Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in management accounting field: Journal of Management Accounting Research, Accounting, Organizations and Society, Management Accounting Research and British Accounting Review. Factors used by previous research to investigate the effect on ABC success implementation are summarized, and stage of ABC implementation also is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers concentrated on technical factors, such as identification of main activities, selection of cost drivers, problem in accumulating cost data. Example of these research are Cooper [9], Morrow and Connelly [22]. However, technical factors alone may not be adequate to explain the factors influencing ABC success implementation. Cooper et al. [23] argued that the key problem during ABC implementation stage is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, top management championship, adequate training program to employees about the objectives and benefits of ABC should be emphasized as well. Similar opinions were expressed by Shield [3] and Shields and McEwen [14]. Shield (1995) found no significant relationship between technical factors and ABC success. Shields and McEwen [14] also highlighted that sole emphasis on the architectural and software design of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B. Contextual, Behavioral and Organizational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organizational, culture, as well as organizational structure. Anderson [18] conducted a longitudinal investigation of ABC process in General Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organizational variables and contextual variables, and segmented ABC implementation into four major stages, initiation, adoption, adaptation and acceptance. He found that organizational factors, such as top management support and training for the ABC system affected various stages of ABC significantly, while contextual variables, such as competition, relevance to managers’ decisions and compatibility with existing systems produced different degree of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation. She employed Shield and Young’s [24] framework and summarized behavioral and organizational variables as top management support, adequate resources, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She found that top management support, linkage to quality initiatives and to personal performance measure (pay/appraisal), implementation of training and resource adequacy were the significant predictors in explaining ABC success. She also found that technical variables were not associated with ABC success. Shield’s findings are supported by other researchers, such as Shield and McEwen [14], who argued that a significant cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software design of the ABC system and less attention given to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] also stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, Norris [26] agreed with Shield’s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focused at individual level. McGowan and Klammer [19] conducted a survey of 53 employees from 4 targeted sites in the U. S. o examine whether employees’ satisfaction levels are associated with ABC implementation by They also measured their perceptions of the factors associated with the degree of satisfaction, such as top management support; the degree of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employees’ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information. Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational structure on adoption and implementation of general forms of Activity-based costing. He segmented the ABC implementation stage into adoption and implementation. The research findings showed that a prospector strategy was associated with manager decision to adopt ABC, while centralization and formalization were significantly associated with ABC success implementation. Krumwiede [20] surveyed U. S manufacturing firms to study how contextual factors, such as the potential for cost distortion or size of firms; organizational factors, such as top management support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less task uncertainty and large organizations were related to ABC adoption. Moreover, organizational factors, such as top management support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X In another study by Anderson and Young [21], the relationship between organizational and contextual variables, such as organizational structures, task characteristics, management support, information technology and ABC success was examined. The result confirmed the importance of organizational factors (top management support and adequacy resources) during the ABC implementation stage. In South Africa, Sartorius et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top management, adequate resources, coherence with organizational goals and strategy on ABC success. They found top management support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the extent of ABC adoption among largest firms. The study aimed to find out factors influencing ABC success by using behavioral and organizational variables, and it was found that top management influenced ABC success significantly. In another study conducted by Khalid [28] using a questionnaire survey among the largest 100 firms in Saudi Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a case study to examine that factors influencing ABC success, especially at adoption stage. They found the significant factors were cost distortion, decision usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in China. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and cultural setting. The research findings showed that top management support, hierarchical and communication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to describe the process of ABC implementation in a Malaysian service company and a Malaysian manufacturing company. In this research, they categorized ABC implementation into initiation and adoption, design, implementation and use of information. The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees understand and participate in the ABC implementation stage. And they also found that at different stages of ABC, the dominant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational factors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success. In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC determined the ABC success. Besides behavioral, organizational and technical variable, some researchers also indicated that the dimensions of national cultures could affect the level of ABC success [32, 33]. Brewer [32] used Hofstede’s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system. In the study, Hofstede [34]’s work was applied to the case of Harris Semiconductor (HS), which has implemented ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and collectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] also included national culture’s dimension into framework in a case study of one Thai state-owned enterprise’s budgeting system. They found that due to cultural differences, modifications were required when the organizations in Thailand tried to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the extent of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia. The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of outcome orientation and tight verse loose control. Baird, Harrison and Reeve [16] examined the relationship between success of activity management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture (outcome orientation, team orientation, attention to detail, as well as innovation). They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that two organizational factors (top management support, link to quality initiatives) explained the variations in success of activity management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stressed that compared with organizational culture, organizational factors had stronger associations with the ABC.