Adolf Hitler Research Paper Example | Topics and Well Written Essays - 750 words

Adolf Hitler - Research Paper Example However, his rule ended following the U.S and Russia invasion that led to German defeat and unconditional surrender. After German’s defeat, Hitler committed suicide to avoid being captured and tried for crimes against humanity (Price 35). During his aggressive years, and in the quest to rule over Germany, Adolf left Vienna to settle in Munich but was coerced to return to Austria-Hungary. In the following year, he willingly joined the Bavarian army where he served during the First World War period. His war experiences influenced his thinking about the future of Germany. Following the end of world war one, Hitler took over the German Nationalist Socialist Party, which hoped, would propel him to power. He was an ambitious person who hoped to restructure and rebuild Germany following its humiliation in the First World War. In his program, Hitler aimed to build a racist German that could conquer a series of wars to expand people of German descent to the entire part of world and exclusively take control over it (Toland 51). Hitler believed that Germany had to fight wars all over the world in order to settle German people everywhere on the globe. In his quest for world domination, he started by invading Czechoslovakia, which was followed by a difficult against Britain and France. In his third war, he hoped to fight the Soviet Unions, which he thought would be easy and simple, and would offer raw materials particularly oil for the fourth war against the United States of America. Hitler assumed that the war against the United States of America would be simple because German would use super battle ships and planes that would hit the powerful U.S navy. Once he assumed power in German, all these plans and preparations were implemented but failed to bear fruits since enemies he perceived as weak and feeble fiercely repelled him. In 1938, Hitler invaded Poland and Czechoslovakia as a strategic position to attack France and

The Coffee Crisis Essay Example for Free

The Coffee Crisis Essay Introduction In 2011, Diego Comin, Associate Professor of Business Administration at Harvard Business School, revised his 2009 case study on the Great Moderation (reproduced by permission for Capella University, 2011). The case explores whether or not the Great Moderation, defined by investopedia. com as â€Å"the period of decreased macroeconomic volatility experienced in the United States since the 1980’s [during which] the standard deviation of quarterly real GDP declined by half, and the standard deviation of inflation declined by two-thirds (para.1)† is still in effect. This paper will use evidence from research in a draft by Pancrazi and Vukotic (2011) that proposes â€Å"macroeconomic variables in the last thirty years have not only experienced a reduction in their overall volatility, but also an increase in their persistence (p. 2). † The 2011 research paper also purports that â€Å"by using a New-Keynesian macroeconomic model the responsiveness of output variance to changes in the monetary policy decreases with an increase in the persistence of technology (p. 2). † The result, according to Pancrazi and Vukotic, is an â€Å"overestimate† of the monetary influence and authority to â€Å"smooth out the real economic dynamics (p. 2). † The Great Moderation and the The Great Recession. Comin, in â€Å"The Great Moderation, Dead or Alive? † (Capella, 2011), quotes Ben Bernanke, Chairman of the Federal Reserve: reduced macroeconomic volatility has numerous benefits. Lower volatility of inflation improves market functioning, makes economic planning easier, and reduces the resources devoted to hedging inflation risks. Lower volatility of output tends to imply more stable employment and a reduction in the extent of economic uncertainty confronting households and firms. The reduction in the volatility of output is also closely associated with the fact that recessions have become less frequent and less severe (p. 17). † Comin points out that these conditions existed until the Great Recession of 2007 when the U. S. and other countries experienced the longest period of recession and â€Å" the largest GDP contraction in the U. S. since the Great Depression (p. 17). In â€Å"Overlooking the Great Moderation, Consequences for the Monetary Policy† (2011), the researchers hypothesize that the â€Å"Great Moderation might have been fertile ground for the recent recession (p. 3), in that technology caused an â€Å"increased persistence in the macroeconomic variables (p. 4). † Macroeconomic Observations. To summarize Comin’s (2011) account of macroeconomic activity in the U. S between 1930 and 2010, when observing the GDP during this period, he says, â€Å"it is clear that since around 1984 it has been harder to observe large deviations from the average growth rate (p.17). † When examining other macroeconomic variables, Comin says that hours worked, consumption, investment, labor productivity, and total factor productivity (TFP), have, for the most part, â€Å"experienced stabilization by roughly the same magnitude, [where] the stock market has not stabilized significantly. If anything, it has become more volatile over the last few decades (p. 18). † Pancrazi and Vukotic focus their research on â€Å"studying the behavior of the total factor productivity (TFP) before and after the Great Moderation (p.4)†¦[by] using a basic New-Keynesian model featuring imperfect completion and price stickiness, [to ascertain] whether a change in the persistence of TFP affects the responsiveness of the real variables to the monetary policy (p. 6). † Their observations include an examination of the stability of TFP and an assessment that â€Å"a higher Microeconomic impact of the coffee crisis. The case study conveys that â€Å"coffee was the main source of income for roughly 25 million farmers, mostly small land holders, in Latin America, Africa, and Asia (p.1). † The coffee crisis created immense hardship for these small producers; â€Å"in some countries, farmers had been forced to take their children out of school and put them to work (p. 1). † One of the consequences of the coffee crisis that was less publicized was how larger farms and their workers were devastated. Large farms generally do not use non-cash family workers, like many of the smaller farmers do; as a result of the crisis, many workers were laid off, subsequently putting larger farms completely out of business. (Price, 2003) Where some producers chose to get out of the coffee business and venture into unknown territory with a new crop, others either attempted to break into the coffee â€Å"niche† market or decrease their outputs. (Line Tickell, 2003) In the ICO report on the impact the coffee crisis has had on poverty, the socio-economic impact reported by the respondent countries is filled with narratives that describe families and farmers who worked in the coffee industry unable to pay for medicine, food, and other essentials. Families are also reported to have migrated to cities, where there is typically no work for skilled farmers; some countries report that workers have migrated leaving their families behind. (Osorio, 2003) Solutions for long term sustainability. The case study presents an outline of solutions recommended by the ICO, Technoserve (as reported to the Inter-American Development Bank) and Oxfam. â€Å"The Coffee Crisis† states that, according to Oxfam, â€Å"the long run solution†¦was a commitment to ‘fair trade’†¦ a system in which a buyer in the first world agrees to pay third-world producers enough to support a decent living (p.5). † Oxfam says that â€Å"the fair trade movement was designed to provide an assured income and other benefits to the farmers associated with it (Line Tickell, 2003, p. 8). † Technoserve believes the following â€Å"three areas offer the highest potential for sustainable impact: 1. Increasing coffee consumption in producer countries and emerging market countries; 2. Assisting unprofitable producers of high-quality Arabica to move into higher-priced specialty coffees; and 3. Helping regions with a high concentration of marginal coffee producers who cannot differentiate their product or compete on price to diversify into other products and industries (para. 15 16). † In June, 2004, Nestor Osorio of the ICO presented to the United Nations Conference on Trade and Development (UNCTAD) a report titled: â€Å"Lessons Learned from the Coffee Crisis: A Serious Problem for Sustainable Development. † In it he outlines the economic strategies he believed would prevent a future crisis and assist coffee producer toward long-term sustainability. Two proposed policies address the supply-demand problem: 1. To use the experience of the coffee crisis to create awareness – best achieved through the ICO – in national and international bodies of the danger of embarking on any projects or programmes (sic) which will further increase supply; and 2. Working to increase the benefits accruing from value-added products rather than traditional bulk commodity exports. Osorio recognizes the importance of â€Å"the need for market development to increase demand (p. 5)† also. He says that projects intended to benefit the supply chain should include actions from farmer to consumer, as well as farmer to exporter. These include: 1. â€Å"Support for the ICO’s Quality-Improvement Programme as a means of improving consumer appreciation and consumption of coffee; 2. Action to increase consumption in coffee-producing countries themselves, which should have a number of positive effects such as providing an alternative market outlet, increasing producer awareness of consumer preferences, stimulation of small and medium enterprises, etc. as well as acting to increase demand; 3. Action to enhance knowledge and appreciation of coffee in large emerging markets such as Russia and China, following the successful ICO campaigns in the 1990s; and 4. Protecting consumption levels in traditional markets through quality maintenance, development of niche markets and dissemination of positive information on the health benefits of coffee consumption. (p. 5-6). † Conclusion The coffee market has been described as an â€Å"imperfect market; a market that in recent years has failed – both in human and economic terms (Lines Tickell, 2003, p. 8). † The coffee crisis illuminated the impact the market had on international trade, national economies, businesses and families many in underdeveloped, low income countries. Because the regions where coffee can be grown are also many times third-world or repressed countries, coffee production is considered a humanitarian concern as well as an economic issue. Where an organization like Technoserve may lean toward business partnership solutions for the coffee industry, and Oxfam may concentrate on the humanitarian perspective, the International Coffee Organization appears to have taken a balanced approach in presenting the plight of coffee producers from both altruistic and economic perspectives. Where it is understood that many depressed areas and nations depend on coffee crops for sustenance, the ICO has taken a stand that the lessons learned from the coffee crisis must be solved with the tenets of economics, coupled with social responsibility, if families, farms, businesses and coffee-producing nations are going to achieve long-term sustainability. References Capella University. (Eds. ). (2011). MBA6008: Global Economic Environment. New York, NY: McGraw-Hill. Lines, T. , Tickell, S. (2003, May 1). Walk the Talk, Oxfam International Briefing Paper, May, 2003. Oxfam International | Working together to find lasting solutions to poverty and injustice. Retrieved May 5, 2012, from www. oxfam. org/sites/www. oxfam. org/files/walk. pdf Osorio, N. (2002). ICO. org Documents/Global Crisis. International Coffee Organization. Retrieved May 4, 2012, from dev. ico. org/documents/globalcrisise. pdf Osorio, N. (2003). ICO. org Documents/G-8. International Coffee Organization. Retrieved May 4, 2012, from dev. ico. org/documents/g8e. pdf Osorio, N. (2004). ICO. org Documents/UNCTAD. International Coffee Organization. Retrieved May 4, 2012, from dev. ico. org/documents/UNCTAD. pdf Prince, M. (2003, December 3). CoffeeGeek Coffee Crisis:TechnoServe Releases Fact-Based Industry Analysis. CoffeeGeek News, Reviews, Opinion and Community for Coffee and Espresso. Retrieved May 5, 2012, from http://coffeegeek. com/resources/pressreleases/technoservedec42003.

Effective support strategies for learners Essay -- essays research pap

Effective classrooms have a positive and purposeful atmosphere, where students and teachers feel valued, and work together in a supportive and safe environment. The effective classroom is one where students learn, and teachers help them to do so without spending much of their time managing 'problem' or 'difficult' behaviour. However, this is not an easy task, and at one time or another teachers may experience difficulty in maintaining a harmonious working environment. The main focus of this chapter is to explore ways of establishing and sustaining a purposeful, working atmosphere in the classroom. Behaviour management and maintaining discipline is clearly a concern for teachers when seeking to establish themselves in a new school context or with a new class, even for those who have plenty of successful experience. For short-term supply teachers, the challenge is increased by the number of different classes they may encounter on a daily or weekly basis. There is no shortage of advice in relation to behaviour management and there are marked differences of opinion across the teaching profession about behaviour and discipline in schools. What is certain is that there is no 'right' way to manage all situations. The learning climate you create is crucial. Students are affected not only by the physical environment which surrounds them, but also by your own expectations and attitudes. Remember that small things matter. ICT must become an integral and natural part of the learning pro...

England rural life Essay

â€Å"Out, Out†Ã¢â‚¬Ëœ is about childhood in rural New England. It shows how children had to work in the late 1800s and early 1900s when Robert Frost was a young boy. The poem illustrates a negative image of growing up in the rural life of New England. It demonstrates how quickly and unexpectedly death can happen, but, also, the harsh fact that life has to go on.  The title of the poem ‘†Out, Out†Ã¢â‚¬Ëœ is a quotation from William Shakespeare’s play ‘Macbeth’. It is taken from Macbeth’s soliloquy after his wife (Lady Macbeth) kills herself, and he reflects on the brevity and pointlessness of life:  Ã¢â‚¬ËœOut, out, brief candle!’ It is significant to this poem because Frost is also reflecting on the futility and shortness of life through the loss and the innocence of the child, which is illustrated through the emergency and alarm in the boy’s pointless plea:  Ã¢â‚¬ËœDon’t let him cut my hand off-‘  The poem is written in blank verse, using the iambic pentameter of ten syllables per line to imitate in the natural rhythm of speech.  At the beginning of the poem Frost uses personification of the buzz saw to create an effective opening, which is furthered by the unpleasant sounds of the onomatopoeic snarling and rattling – giving the buzz saw a frightening image, and creating a vivid negative representation of rural life in New England. Frost contrasts this first impression with the imagery of ‘sweet scented stuff’ that is blown by the breeze, and his ironic statement that ‘nothing happened’, which effectively leaves the reader unprepared for the followin g events. Frost dramatically shows how dangerous life working in rural New England can be when the boy has his hand cut of by the saw, which is sinister on its own, but the sombreness of the situation is heightened by the saw being personified even more:  Ã¢â‚¬ËœÃ¢â‚¬ ¦ the saw,  As if to prove saws knew that supper meant,  Leaped out at the boy’s hand’  When the boy’s hand is lost, Frost uses repetition of ‘hand’ to emphasis the hardship of how young children were expected to work from such a young age. This point of working children is further pointed out when the boy’s work is compared to a man’s:  Ã¢â‚¬ËœDoing a man’s work, though a child at heart-‘  From this the reader can see how hard life was to grow up in rural New England. As the poem ends, it appears more sinister as Frost reflects on the young boy dying and the pointlessness of life through the illustration of sinister words such as ‘the dark of either’. The dashes create effective pauses as the boy takes his last breath, helping to highlight the hardness of rural life to the reader. ‘Little-less-nothing!-and that ended it.’  The tone of the poem is relaxed and casual in the beginning, but changes after the boy’s sister tells them ‘†Supper.†Ã¢â‚¬Ëœ The tone becomes tenser and appears to be insensitive due to Frost’s bluntness about death.  Ã¢â‚¬ËœAnd they, since they  Were not the one dead, turned to their affairs.’  However, Frost is stating the harsh fact of life – that it has to go on for people to survive, even after a terrible grievance. I think this fact is particularly true for rural life in New England at this time. This is because farms still had to be looked after to ensure the farmer got money to support himself and his family, therefore, they could not afford to stop everything – it was not that they did not care about the death of the young boy. The sinister tone of this poem is contrasted to the more light-hearted poem, ‘Birches’. Through ‘Birches’, Frost is reminiscence about his childhood and is thinking about a simpler and easier time in his life. The poem outlines the innocence of being a child and illustrates how harsh life can be as an adult.  Ã¢â‚¬ËœBirches’, like ‘†Out, Out†Ã¢â‚¬Ëœ, is written in blank verse, using the iambic pentameter of ten syllables per line to imitate in the natural rhythm of speech.  In comparison to the previous poem (‘†Out, Out†Ã¢â‚¬Ëœ) ‘Birches’ shows the more positive yet still some negative aspects of life in rural New England. It positively represents a fairly straightforward time for Frost, a time when he was able to conquer the trees:  Ã¢â‚¬ËœAnd not one but hung limp, not one was left’  The repetition of ‘not one’ in this quotation emphasises his success in climbing the birch trees. His use of alliteration on the ‘k’ sound helps describe the skill needed to conqu er the trees in this way. Climbing carefully  with the same pains you use to fill a cup ‘  In the poem Frost shows how rural life in New England can be lonely for a young boy, which shows a negative aspect to rural life in New England.  Ã¢â‚¬ËœSome boy too far from town to learn baseball  Whose only play was what he found himself’  Furthermore, this vividly shows how rural children were more independent and able to amuse themselves, but it does show how they were very isolated from other children with no-one to play in the birch trees with.  For Frost, the birch trees are a way to escape the pressures of being grown up. The poem shows how he is yearning to climb the birch trees once again and metaphorically escape from the earth. ‘I’d like to go by climbing a birch tree’  The poem has a casual tone, just as ‘†Out, Out†Ã¢â‚¬Ëœ but ‘Birches’ maintains this casual and relaxed tone throughout unlike ‘†Out, Out†Ã¢â‚¬Ëœ which changes to a more sinister tone. The tone of ‘Birches’ does become more when Frost personifies fate to misunderstand him:  Ã¢â‚¬ËœMay no fate wilfully misunderstand me’  Although the tone of ‘Birches’ becomes more philosophical it still maintains a casual tone. The casual tone in ‘Birches’ of the poem is captured by the colloquial language that is used. ‘But I was going to say . . .’  After reading and studying both ‘†Out, Out†Ã¢â‚¬Ëœ and ‘Birches’ I prefer ‘Birches’ as I feel it makes rural life in New England more vivid. I think ‘†Out, Out†Ã¢â‚¬Ëœ is a more sinister and negative approach to look upon rural life. But, Frost illustrates a more vivid image through the use of alliteration throughout ‘Birches’ which creates a more real and vivid representation than ‘†Out, Out†Ã¢â‚¬Ëœ.

Economic Indicators

Housing starts lowest in months Housing starts are the number of new residential construction projects that a re being done at a given time. When housing starts are particularly low it could mean bad news for the economy and also for both large and small businesses. If houses are not being built, pep people are not spending money on the initial construction. If there's not construction, there a re no jobs being created. If there are no homes being built then their are no homebuilders esp. ding money on the items to furnish their homes.Therefore small and large businesses are not a able to generate business. 2. ) Fed lowers discount rate and interest rates tumble When the Federal discount rate is low, interest rates tend to be lower as well. This could be a bad indicator for the economy because most times lowering interest rates is a technique used to try to stimulate the economy. The economy only needs stimulated when it is NT doing so well. Once the interest rates are lowered people are more likely to be able to borrow w which will be read for the economy and for large and small businesses.When money is boo rowed, it will then be spent, creating a boost in the overall economy. 3. ) Retail sales up 4 percent over last month Retail sales being up is a very positive indicator for the economy. It means that t people are spending money, which means people are making money. This is also good n sews for both small and large businesses because when sales are higher in small business, more product must be ordered from the larger businesses. 4. ) Business debt down from last year Business debt being lower can be both a good and bad indicator for the icon mom.It's bad because it could mean that businesses are less confident and worried about t aging on more debt. It's good in the sense that overall, businesses are making enough money to eke pep themselves out of debt. This is especially good for small businesses. Less debt can be bad of r larger businesses that are invol ved with debt collection, for obvious reasons. 5. ) Businesses are buying more electronic equipment Businesses buying more electronic equipment could be both a bad and a go indicator.It's bad because it is indicating that some businesses are replacing people with electric Ionics or machines which will decrease the need for human labor. When that need is lowered it will show a decrease in the job market and ultimately raise unemployment rates. The buy Wing and selling of electronic equipment is good because with the higher demand for any type of product comes more jobs for the larger businesses, the manufacturers. It could also be good for both larger and small businesses, not just the retailers but also the tech support and repair b sinuses. Economic Indicators Housing starts lowest in months Housing starts are the number of new residential construction projects that a re being done at a given time. When housing starts are particularly low it could mean bad news for the economy and also for both large and small businesses. If houses are not being built, pep people are not spending money on the initial construction. If there's not construction, there a re no jobs being created. If there are no homes being built then their are no homebuilders esp. ding money on the items to furnish their homes.Therefore small and large businesses are not a able to generate business. 2. ) Fed lowers discount rate and interest rates tumble When the Federal discount rate is low, interest rates tend to be lower as well. This could be a bad indicator for the economy because most times lowering interest rates is a technique used to try to stimulate the economy. The economy only needs stimulated when it is NT doing so well. Once the interest rates are lowered people are more likely to be able to borrow w which will be read for the economy and for large and small businesses.When money is boo rowed, it will then be spent, creating a boost in the overall economy. 3. ) Retail sales up 4 percent over last month Retail sales being up is a very positive indicator for the economy. It means that t people are spending money, which means people are making money. This is also good n sews for both small and large businesses because when sales are higher in small business, more product must be ordered from the larger businesses. 4. ) Business debt down from last year Business debt being lower can be both a good and bad indicator for the icon mom.It's bad because it could mean that businesses are less confident and worried about t aging on more debt. It's good in the sense that overall, businesses are making enough money to eke pep themselves out of debt. This is especially good for small businesses. Less debt can be bad of r larger businesses that are invol ved with debt collection, for obvious reasons. 5. ) Businesses are buying more electronic equipment Businesses buying more electronic equipment could be both a bad and a go indicator.It's bad because it is indicating that some businesses are replacing people with electric Ionics or machines which will decrease the need for human labor. When that need is lowered it will show a decrease in the job market and ultimately raise unemployment rates. The buy Wing and selling of electronic equipment is good because with the higher demand for any type of product comes more jobs for the larger businesses, the manufacturers. It could also be good for both larger and small businesses, not just the retailers but also the tech support and repair b sinuses.

The Dawes Act of 1887

The Dawes Act of 1887 The Dawes Act of 1887 was a United States post-Indian Wars law intended to assimilate Indians into white U.S. society by encouraging them to abandon their tribally-owned reservation lands, along with their cultural and social traditions. Signed into law by President Grover Cleveland on February 8, 1887, the Dawes Act resulted in the sale of over ninety million acres of formerly Native American-owned tribal land to non-natives. The negative effects of the Dawes Act on Native Americans would result in the enactment of the Indian Reorganization Act of 1934, the so-called â€Å"Indian New Deal.† Key Takeaways: The Dawes Act The Dawes Act was a U.S. law enacted in 1887 for the stated purpose of assimilating Native Americans into white society.The act offered all Native Americans ownership of â€Å"allotments† of non-reservation land for farming.Indians who agreed to leave the reservations and farm their allotment land were granted full U.S. citizenship.Though well-intentioned, the Dawes Act had a decidedly negative effect on Native Americans, on and off the reservations. US Government-Native American Relation in the 1800s During the 1800s, European immigrants began settling areas of U.S. territories adjacent to Native American-held tribal territories. As competition for resources along with cultural differences between groups increasingly led to conflict, the U.S. government expanded its efforts to control Native Americans. Believing the two cultures could never coexist, the U.S. Bureau of Indian Affairs (BIA) ordered the forced relocation of Native Americans from their tribal lands to â€Å"reservations† west of the Mississippi River, far from the white settlers. Native American resistance to the forced relocation resulted in the Indian Wars between Native American and the U.S. Army that raged in the West for decades. Finally defeated by the U.S. military, the tribes agreed to resettle on the reservations. As a result, Native Americans found themselves the â€Å"owners† of over 155 million acres of land ranging from sparse desert to valuable agricultural land. Under the reservation system, the tribes were granted ownership of their new lands along with the right to govern themselves. Adjusting to their new way of life, Native Americans preserved their cultures and traditions on the reservations. Still recalling the brutality of the Indian wars, many white Americans continued to fear the Indians and demanded more government control over the tribes. The Indians’ resistance to becoming â€Å"Americanized† was viewed as uncivilized and threatening. As the 1900s began, the assimilation of Native Americans into American culture became a national priority. Responding to public opinion, influential members of Congress felt it was time for the tribes to give up their tribal lands, traditions, and even their identities as Indians. The Dawes Act was, at the time, considered the solution. Dawes Act Allotment of Indian Lands Named for its sponsor, Senator Henry L. Dawes of Massachusetts, the Dawes Act of 1887- also called the General Allotment Act- authorized the U.S. Department of the Interior to divide Native American tribal land into parcels or â€Å"allotments† of land to be owned, lived on, and farmed by individual Native Americans. Each Native American head of household was offered an allotment 160 acres of land, while unmarried adults were offered 80 acres. The law stipulated that grantees could not sell their allotment for 25 years. Those Native Americans who accepted their allotment and agreed to live separately from their tribe were granted the advantages of full United States citizenship. Any â€Å"excess† Indian reservation lands remaining after the allotments were determined available for purchase and settlement by non-Native Americans. The main objectives of the Dawes Act were to: abolish tribal and communal land ownershipassimilate Native Americans into mainstream American societylift Native Americans out of poverty, thus reducing the costs of Native American administration Individual Native American ownership of land for European-American style subsistence farming was seen as the key to achieving the Dawes Act’s objectives. Supporters of the act believed that by becoming citizens, Native American would be encouraged to exchange their â€Å"uncivilized† rebellious ideologies for those that would help them become economically self-supporting citizens, no longer in need of costly government supervision. Impact Rather than helping them as its creators intended, the Dawes Act had decidedly negative effects on Native Americans. It ended their tradition of farming communally held land which had for centuries ensured them a home and individual identity in the tribal community. As historian Clara Sue Kidwell wrote in her book â€Å"Allotment,† the act â€Å"was the culmination of American attempts to destroy tribes and their governments and to open Indian lands to settlement by non-Native Americans and to development by railroads.† As a result of the act, land owned by Native Americans decreased from 138 million acres in 1887 to 48 million acres in 1934. Senator Henry M. Teller of Colorado, an outspoken critic of the act, said the intent of the allotment plan was â€Å"to despoil the Native Americans of their lands and to make them vagabonds on the face of the earth.† Indeed, the Dawes Act harmed Native Americans in ways its supporters never anticipated. The close social bonds of life in tribal communities were broken, and displaced Indians struggled to adapt to their now nomadic agricultural existence. Many Indians who had accepted their allotments lost their land to swindlers. For those who chose to stay on the reservations, life became a daily battle with poverty, disease, filth, and depression. Sources and Further Reference â€Å"Dawes Act (1887).† OurDocuments.gov. US National Archives and Records AdministrationKidwell, Clara Sue. â€Å"Allotment.† Oklahoma Historical Society: Encyclopedia of Oklahoma History and CultureCarlson, Leonard A. â€Å"Indians, Bureaucrats, and Land.† Greenwood Press (1981). ISBN-13: 978-0313225338.

Battle of Camden - American Revolution

Battle of Camden - American Revolution The Battle of Camden was fought August 16, 1780, during the American Revolution (1775-1783). Having withdrawn from Philadelphia to New York in 1778, Lieutenant General Sir Henry Clinton, commanding British forces in North America, shifted his focus south. That December, British troops captured Savannah, GA and in the spring of 1780 laid siege to Charleston, SC.   When the city fell in May 1780, Clinton succeeded in capturing the bulk of the Continental Armys southern forces. Raiding from the city, Lieutenant Colonel Banastre Tarleton defeated another retreating American force at the Battle of Waxhaws on May 29. Having taken the city, Clinton departed leaving Lieutenant General Lord Charles Cornwallis in command. With the exception of partisan groups operating in the South Carolina backcountry, the closest American forces to Charleston were two Continental regiments commanded by Major General Baron Johann de Kalb at Hillsborough, NC. To rescue the situation, the Continental Congress turned to the victor of Saratoga, Major General Horatio Gates. Riding south, he arrived in de Kalbs camp at Deep River, NC on July 25. Assessing the situation, he found that the army was lacking in food as the local population, disillusioned by the recent string of defeats, was not offering supplies. In an effort to restore morale, Gates proposed immediately moving against Lieutenant Colonel Lord Francis Rawdons outpost at Camden, SC. Though de Kalb was willing to attack, he recommended moving through Charlotte and Salisbury to obtain badly needed supplies. This was rejected by Gates who insisted on speed and began leading the army south through the North Carolina pine barrens. Joined by Virginia militia and additional Continental troops, Gates army had little to eat during the march beyond what could be scavenged from the countryside. Armies Commanders: Americans Major General Horatio GatesMajor General Johann de Kalb3,700 men British Lieutenant General Lord Charles CornwallisLieutenant Colonel Banastre TarletonLord Rawdon2,200 men Moving to Battle Crossing the Pee Dee River on August 3, they met 2,000 militia led by Colonel James Caswell. This addition swelled Gates force to around 4,500 men, but further worsened the logistical situation. Approaching Camden, but believing he greatly outnumbered Rawdon, Gates dispatched 400 men to aid Thomas Sumter with an attack on a British supply convoy. On August 9, having been informed of Gates approach, Cornwallis marched out from Charleston with reinforcements. Arriving at Camden, the combined British force numbered around 2,200 men. Due to disease and hunger, Gates possessed around 3,700 healthy men. Deployments Rather than wait at Camden, Cornwallis began probing north. Late on August 15, the two forces made contact approximately five miles north of the town. Pulling back for the night, they prepared for battle the next day. Deploying in the morning, Gates made the error of placing the bulk of his Continental troops (de Kalbs command) on his right, with the North Carolina and Virginia militia on the left. A small group of dragoons under Colonel Charles Armand was to their rear. As a reserve, Gates retained Brigadier General William Smallwoods Maryland Continentals behind the American line. In forming his men, Cornwallis made similar deployments placing his most experienced troops, under Lieutenant Colonel James Webster, on the right while Rawdons Loyalist and Volunteers of Ireland militia opposed de Kalb. As a reserve, Cornwallis held back two battalions of the 71st Foot as well as Tarletons cavalry. Facing off, the two armies were constrained to a narrow battlefield which was hemmed in on either side by the swamps of Gum Creek. The Battle of Camden The battle commenced in the morning with Cornwallis right attacking the American militia. As the British moved forward, Gates ordered the Continentals on his right to advance. Firing a volley into the militia, the British inflicted several casualties before surging forward with a bayonet charge. Largely lacking bayonets and rattled by the opening shots, the bulk of the militia immediately fled the field. As his left wing disintegrated, Gates joined the militia in fleeing. Pushing forward, the Continentals fought vigorously and repelled two assaults by Rawdons men (Map). Counterattacking, the Continentals came close to breaking Rawdons line, but were soon taken in the flank by Webster. Having routed the militia, he turned his men and began assaulting the Continentals left flank. Stubbornly resisting, the Americans were finally forced to withdraw when Cornwallis ordered Tarleton to attack their rear. In the course of the fighting, de Kalb was wounded eleven times and left on the field. Retreating from Camden, the Americans were pursued by Tarletons troopers for approximately twenty miles. Aftermath of Camden The Battle of Camden saw Gates army suffered around 800 killed and wounded and another 1,000 captured. In addition, the Americans lost eight guns and the bulk of their wagon train. Captured by the British, de Kalb was cared for by Cornwallis doctor before dying on August 19. British losses totaled 68 killed, 245 wounded, and 11 missing. A crushing defeat, Camden marked the second time an American army in the South was effectively destroyed in 1780. Having fled the field during the fighting, Gates rode sixty miles to Charlotte by nightfall. Disgraced, he was removed from command in favor of the dependable Major General Nathanael Greene that fall.

Biography of James Monroe, Fifth U.S. President

Biography of James Monroe, Fifth U.S. President James Monroe (April 28, 1758–July 4, 1831) was the fifth president of the United States. He fought with distinction in the American Revolution and served in the cabinets of Presidents Thomas Jefferson and James Madison before winning the presidency. He is best remembered for creating the Monroe Doctrine, a key tenet of United States foreign policy, which warned European nations against intervening in the Western Hemisphere.  He was a staunch anti-Federalist. Fast Facts: James Monroe Known For:  Statesman, diplomat, founding father, the fifth president of the United StatesBorn:  April 28, 1758 in Westmoreland County, VirginiaParents: Spence Monroe and Elizabeth JonesDied:  July 4, 1831 in New York, New YorkEducation: Campbelltown Academy, the College of William and MaryPublished Works:  The Writings of James MonroeOffices Held: Member of the Virginia House of Delegates, member of the Continental Congress, U.S. senator, minister to France, governor of Virginia, minister to Britain, secretary of state, secretary of war, president of the United StatesSpouse: Elizabeth KortrightChildren: Eliza and Maria HesterNotable Quote: Never did a government commence under auspices so favorable, nor ever was success so complete. If we look to the history of other nations, ancient or modern, we find no example of a growth so rapid, so gigantic, of a people so prosperous and happy.   Early Life and Education James Monroe was born on April 28, 1758, and grew up in Virginia. He was the son of Spence Monroe, a  well-off planter and carpenter, and Elizabeth Jones, who was well educated for her time. His mother died before 1774, and his father died soon after when James was 16. Monroe inherited his fathers estate. He studied at Campbelltown Academy and then went to the College of William and Mary. He dropped out to join the Continental Army and fight in the American Revolution. Military Service Monroe served in the Continental Army from 1776–1778 and rose to the rank of major. He was aide-de-camp to Lord Stirling during the winter at Valley Forge. After an attack by enemy fire, Monroe suffered a severed artery and lived the rest of his life with a musket ball ​lodged beneath his skin. Monroe also acted as a scout during the Battle of Monmouth. He resigned in 1778 and returned to Virginia, where Governor Thomas Jefferson made him Military Commissioner of Virginia.   Political Career Before the Presidency From 1780–1783, Monroe studied law under Thomas Jefferson. Their friendship was the springboard for Monroes swiftly rising political career. From 1782–1783, he was a member of the Virginia House of Delegates. He then became a delegate to the Continental Congress (1783–1786). In 1786, Monroe married  Elizabeth Kortright. They had two daughters together,  Eliza and Maria Hester, and a son who died in infancy. Monroe left politics briefly to practice law, but he returned to become a U.S. senator and served from 1790–1794. He had a short tenure in France as a minister (1794–1796) and then was recalled by Washington. He was elected Virginia governor (1799–1800; 1811). President Jefferson sent him to France in 1803 to negotiate the Louisiana Purchase, a key achievement of his life. He then became minister to Britain (1803–1807). In President Madisons cabinet, Monroe served as secretary of state (1811–1817) while concurrently holding the post of secretary of war from 1814–1815, the only person in U.S. history to have served both offices at the same time. Election of 1816 Monroe was the presidential choice of both Thomas Jefferson and James Madison. His vice president was Daniel D. Tompkins. The Federalists ran Rufus King. There was very little support for the Federalists, and Monroe won 183 out of 217 electoral votes. His victory marked the death knell for the Federalist Party. First Term of Presidency James Monroes administration was known as the Era of Good Feelings. The economy was booming and the War of 1812 had been declared a victory. The Federalists posed little opposition in the first election and none in the second, so no real partisan politics existed. During his time in office, Monroe had to contend with the First Seminole War (1817–1818), when Seminole Indians and escaped slaves raided Georgia from Spanish Florida. Monroe sent  Andrew Jackson  to rectify the situation. Despite being told not to invade Spanish-held Florida, Jackson did and deposed the military governor. This eventually led to the Adams-Onis Treaty (1819) where Spain ceded Florida to the United States. It also left all of Texas under Spanish control. In 1819, America entered its first economic depression (at that time called a Panic). This lasted until 1821. Monroe made some moves to try and alleviate the effects of the depression. In 1820, The Missouri Compromise admitted Missouri into the Union as a slave state and Maine as a free state. It also provided that the rest of the  Louisiana Purchase  above latitude 36 degrees 30 minutes was to be free. Re-Election in 1820 and Second Term Despite the depression, Monroe ran unopposed in 1820 when he ran for re-election. Therefore, there was no real campaign. He received all electoral votes save one, which was cast by William Plumer for John Quincy Adams. Perhaps the crowning achievements of Monroes presidency occurred in his second term: the Monroe  Doctrine, issued in 1823. This became a central part of American foreign policy throughout the 19th century and to the current day. In a speech before Congress, Monroe warned European powers against expansion and colonial intervention in the Western Hemisphere. At the time, it was necessary for the British to help enforce the doctrine. Along with  Theodore Roosevelt’s  Roosevelt Corollary and  Franklin D. Roosevelt’s  Good Neighbor policy, the Monroe Doctrine is still an important part of American foreign policy. Post Presidential Period Monroe retired to Oak Hill in Virginia. In 1829, he was sent to and named the president of the Virginia Constitutional Convention. After his wifes death, he moved to New York City to live with his daughter. Death Monroes health had been declining throughout the 1820s. He died of tuberculosis and heart failure on July 4, 1831 in New York, New York. Legacy Monroes time in office was known as the Era of Good Feelings due to the lack of partisan politics. This was the calm before the storm that would lead to the Civil War. The completion of the Adams-Onis Treaty ended tensions with Spain with their cession of Florida. Two of the most important events during Monroes presidency were the Missouri Compromise, which attempted to solve a potential conflict over free and slave states, and his greatest legacy the Monroe Doctrine, which continues to influence American foreign policy. Sources Ammon, Harry. James Monroe: The Quest for National Identity. Mcgraw-Hill, 1971.Unger, Harlow G. The Last Founding Father: James Monroe and a Nations Call to Greatness. Da Capo Press, 2009.

Final Exam E-commrece Essay Example | Topics and Well Written Essays - 1500 words

Final Exam E-commrece - Essay Example This undertaking was also meant to help organizations to handle their business operation through business-to-business sites and all other companies globally (Laudon and Traver, 39). Generally, e-commerce can also be referred to as refashioning the method in which goods and services are bought. The individuals who created this type of commerce meant it to make people do away with the traditional way of making money and start using the technological way. In the recent years it has been noted that the number of people who transact business online increase as days go by. This gives a clear impression that the vision of those who started this plan came to pass. There are many individuals these days that use the internet to transact business especially large companies that have many branches in different geographical regions. There are many individuals in the current society who carry out their businesses online because with the increasing use of technology the number of businesses that ca n be undertaken by an individual is high. For such people to manage all the businesses effectively, they choose to undertake them online so that they can monitor all the activities at the right time making certain that every operation is done as expected (Laudon and Traver, 67). With the large companies a managing director is not able to make himself available in every organizational branch which means that the monitoring of activities in all branches is done using the web. In the contemporary society people are able to sell products to those that are far away using the web and this satisfies the thought that the traditional ways of transacting businesses are no longer practiced today. What are the key challenges facing the online newspaper industry? According to Laudon, there are many challenges faced by the online newspaper industry. Among these challenges is the high price of newsprint. The amount of money needed for a newspaper industry to be able to publish all the happenings i s high. This means that the money received through sales by organization doing it online is less compared to the amount used to print the details. It gives a clear impression that companies transacting newspaper business online are not able to make profits s expected. The other challenge is competition. In the contemporary society, individual who sell newspapers are increasing in number giving a clear impression that those who purchase their newspapers online are very few. Many individuals prefer buying them instead of purchasing them online. Incoherent advertising sales are another problem faced by the online newspaper industry (Laudon and Traver, 110). This means that most of the time there is confusion and the wrong newspapers can be advertised or wrong information placed in the wrong newspaper. With such confusion, the clients that have their newspapers online reduces making the industry have less returns due to less amount gathered from online sales. In the recent years, the nu mber of newspapers scheduled for closure has increased. This means that the online companies that major on certain newspapers are as well likely to close down. It becomes an advantage to those companies that major on several newspapers so that if some are closed down then they are able to sell the others. For those that concentrate on one line

Self -Care During Pregnancy Research Paper Example | Topics and Well Written Essays - 1250 words

Self -Care During Pregnancy - Research Paper Example Weight gain depends a lot on diet, physical activity and a way of life of a woman. There are certain recommendations for gain weight for women, however they differ for those with normal weight, who are underweight and overweight or obese. The weight gain also depends on how many children a woman is carrying (one, twins, triplets etc.). These recommendations are ("Pregnancy Weight Gain", New Zealand Ministry of Health, "Fit for Two: Tips for Pregnancy"): The numbers may differ depending on the recommendations of doctors in specific cases. But on the whole, a woman should try to keep to those limits, as lack of weight and weight excess may lead to undesirable outcomes, such as ("Pregnancy Weight Gain", New Zealand Ministry of Health, "Fit for Two: Tips for Pregnancy"): Thus it is necessary for a woman to try to keep to these limits, though it may be a challenge to many of them, especially that together with a growing baby, a woman has growing appetite. So it is important to her to monitor weight change and discuss it with her doctor. Healthy diet, which includes necessary nutrients and calories, and moderate physical activity may contribute to proper weight gain (New Zealand Ministry of Health). However constant and exhausting exercises should not become the ultimate goal of a pregnant woman, who does not want to gain more weight than recommended. A caloric intake of a pregnant woman does not differ significantly from a non-pregnant, and is between 2000-2500 calories (BabyCenter Medical Advisory Board, Hark and Catalano, "Fit for Two: Tips for Pregnancy"). There are some basic principles or rules, which a woman needs to observe while being pregnant. One of them is that pregnancy does not mean that a woman has to eat for two persons, because a baby does not require the same caloric intake as a grown-up person. A woman has to take extra 300-500 calories (Hark and Catalano). During the first trimester a woman may have the same calories

Ralph K. Andrist's The Long Death Essay Example | Topics and Well Written Essays - 1250 words

Ralph K. Andrist's The Long Death - Essay Example achinery, the railroad, concepts of private property, and the capitalist economic system all served to further isolate the Indians both geographically and economically. By 1864, the Native territory had been shrunk and was on a path to the coming reservation system that would be the death knell for the Indian culture and way of life. The violence that began at Sand Creek in 1864 culminated in the 1890 Wounded Knee massacre and signaled the passing of the great North American Indian civilizations. While the violence against the Native Americans did not begin at Sand Creek in 1864, it was the most egregious violation of human rights that had been perpetrated on the Indians to that date. In the early morning hours of November 29, 1864 US soldiers from the Colorado Territory militia and cavalry brutally attacked a Cheyenne settlement that was occupied by some 700 unarmed inhabitants, mostly women and children (Andrist 91). The Indians had been isolated on a small tract of land to make their territory available to the Gold Rush. Estimates vary on the number killed, but may have been as high as 500 fatalities. This was a peaceful village that had been led to believe that they were under the protection of the Army. In the summer of 1864 John Evans, Governor of Colorado, issued a proclamation of safety for all Plains Indians that demonstrated their peaceful intentions by placing themselves in the custody of the Army (Keenan 104). The Indians were told to fly an American flag as a sh ow of their loyalty as a means of protection. However, the American flag and a subsequent white flag both went unheeded as the troops attacked. The commanding officer at Sand Creek, Colonel Chivington, ordered the attack and was personally responsible for the degree of brutality exhibited. Prior to the onslaught Colonel Chivington "believed it to be right and honorable to use any means under Gods heaven to kill Indians that would kill women and children and damn any man that was in sympathy

Field Report Essay Example | Topics and Well Written Essays - 1500 words

Field Report - Essay Example re resources in the natural history of Victoria and even beyond its boundaries (Melbourne Museum, 2015, retrieved from http://museumvictoria.com.au/melbournemuseum/about-us/). The museum is divided into three venues: immigration museum, science works and the Melbourne Museum. The Melbourne Story exhibition is found in the Melbourne Museum. It shows the history of the Melbourne starting from when the white settlers and  the local indigenous people got into contact. The history is connected in the form of stories, soundscapes, images, artifacts and interactive components. This ensures that the visitors have an insight into the Melbourne story. This story shows the Australian history which covers the rich, poor, settlers, indigenous people, immigrants, and how they survived as Australia developed. The Melbourne Story is a comprehensive exhibition that has abundant information about the city of Melbourne. The collections are presented in such a way that they reveal the extraordinary riches of the city. There is an amazing hand colored lithograph that shows the olden city of Melbourne in 1858 (Museum Victoria, 2001, p. 21). The picture, which was developed by George Rowe, shows the ancient city. The buildings and the mode of dressing simplify a time when Australia was under-developed. Each object in the museum displays a certain historical time, and they are all organized in a chronological manner. All the pictures are taken and printed using the available technology of that particular time. Through this presentation, the museum manages to show the lifestyle and technology of the Australian people at different historical times. There are various jar bells and stuffed animals that create and antique display of the people living in Melbourne during the Victorian period. There is a video footage that covers a football match which is believed to have been taken between 1900 and 1920 (Museum Victoria, 2001, p. 43). The video is of low quality but in relation to the

DBDQ1 Convertible Bonds and DQ2 Market Value of Stock Essay

DBDQ1 Convertible Bonds and DQ2 Market Value of Stock - Essay Example The bondholder of a convertible bond benefits from the conversion of a bond into equity when the prices of the common stocks in the market are higher than the principal. DQ2 The stock market is used by investors and businesses to buy and sell common stocks of corporations. The prices of a stock are influenced by a variety of factors. The economy affects the prices of common stocks. When the economy is doing badly the prices of common stocks go down. Another factor that affects the price of a stock is the financial performance of a company. A solid financial performance reflected in the financial statements of the company can help increase the value of a stock. A third factor that affects the price of a specific stock is the market. The market risk is measured by the Beta coefficient (Besley & Brigham, 2002). Out of these three factors the only factor that the firm can control is the financial performance of the firm. I consider the financial performance of the firm the most important factor. References Besley & Brigham (2000). Essential of Managerial Finance (12th ed.). Forth Worth: The Dryden Press. Investopedia.com (2011). Convertible Bond. Retrieved May 15, 2011 from http://www.investopedia.com/terms/c/convertiblebond.asp

Field Report Essay Example | Topics and Well Written Essays - 1500 words

Field Report - Essay Example re resources in the natural history of Victoria and even beyond its boundaries (Melbourne Museum, 2015, retrieved from http://museumvictoria.com.au/melbournemuseum/about-us/). The museum is divided into three venues: immigration museum, science works and the Melbourne Museum. The Melbourne Story exhibition is found in the Melbourne Museum. It shows the history of the Melbourne starting from when the white settlers and  the local indigenous people got into contact. The history is connected in the form of stories, soundscapes, images, artifacts and interactive components. This ensures that the visitors have an insight into the Melbourne story. This story shows the Australian history which covers the rich, poor, settlers, indigenous people, immigrants, and how they survived as Australia developed. The Melbourne Story is a comprehensive exhibition that has abundant information about the city of Melbourne. The collections are presented in such a way that they reveal the extraordinary riches of the city. There is an amazing hand colored lithograph that shows the olden city of Melbourne in 1858 (Museum Victoria, 2001, p. 21). The picture, which was developed by George Rowe, shows the ancient city. The buildings and the mode of dressing simplify a time when Australia was under-developed. Each object in the museum displays a certain historical time, and they are all organized in a chronological manner. All the pictures are taken and printed using the available technology of that particular time. Through this presentation, the museum manages to show the lifestyle and technology of the Australian people at different historical times. There are various jar bells and stuffed animals that create and antique display of the people living in Melbourne during the Victorian period. There is a video footage that covers a football match which is believed to have been taken between 1900 and 1920 (Museum Victoria, 2001, p. 43). The video is of low quality but in relation to the

Target Costing Essay Example | Topics and Well Written Essays - 1000 words

Target Costing - Essay Example Target costing in the initial stage allows business to control the design, specification and development technique to control the overall cost. TC provides business with other than basic costing processes. Chen and Chung (2002) discussed the benefit that TC lends by enabling manager to indentify the fraudulent as well as corruption practices in involved departments. Swenson, Ansari, Bell and Kim (2003) identified most important benefit of the TC. Swenson, Ansari, Bell and Kim (2003) state that TC system is originally a market driven system and therefore, forces business to follow market trends in order to control cost instead of relying only on internally developed metrics. Hence, results in market and customer focused processes. DEMERITS Davila and Wouters (2004) criticized the target costing for being extensively detail oriented resulting in bureaucratic procedures and hence consuming time at length. TC to be successfully implemented requires entire supply chain components to play respective part; business employing procedure in isolation cannot fetch the due benefits. In case of excessive cost control measures without coordination, TC can result in contradictions among business functions pointing fingers upon each other functions. Jackson and Lapsley (2003) discussed that TC to be implemented successfully require businesses to develop coordinated system with other techniques that have been limited employed in businesses; reducing the level of benefit. DIFFERENTIATION OF TARGET COSTING FROM OTHER CONCEPTS: All costing techniques are designed to get maximum benefit to business; however, differences in focal attention substantially differentiate each technique with other. The basic difference between TC and other costing methods is that TC puts emphasis in designing stage whereas other methods trenches cost reduction from entire production process (Garrison, Noreen, & Brewer, 2003). Given below is the discussion of point of differences of TC with other costing techniques: FULL COSTING/ABSORPTION COSTING: Absorption costing traditionally uses cost ascertainment for the product by simply including both fixed and variable cost and charges entire cost to production. The price of the product is determined based on accounting the production cost in total. In contrary to this, in target costing system the price of the product is signaled by the market. Manufacturer of the products nets the price fixed by market and develops plan to produce the product within the left out portion of prices. This leads to cost reduction in the production plan and design unlike other costing systems that bargain cost in operational constituents of the product. Hence, the difference between the two systems lies in former deciding price based on cost whereas in latter system price and required profit margin determines the costing decisions (Garrison, Noreen, & Brewer, 2003). VARIABLE COSTING: In variable costing techniques, cost of manufacturing includes only those c ost components that vary in the given period for the

Luxury Brands Essay Example for Free

Luxury Brands Essay Luxury Brands: What Are They Doing About Social Responsibility? David S. Waller, Marketing Discipline Group, University of Technology Sydney Anurag G. Hingorani, Marketing Discipline Group, University of Technology Sydney Abstract Although luxury goods may be synonymous with extravagance, lavishness, and even waste, it may appear to be a contradiction that a number of companies that manufacture and sell luxury brands have also discovered the value of being socially responsible. With growing criticism of the high costs and exploitation in the manufacture of luxury goods, some companies are increasing the extent to which corporate social responsibility and sustainability issues feature in their business practices. This paper will look at the issues regarding luxury brands and social responsibility, and will focus on LVMH Moà «t Hennessy Louis Vuitton, the world‟s largest luxury goods conglomerate. Introduction Despite the recent global financial crisis and continuing economic troubles worldwide, sales of luxury brands are growing. According to the Luxury Goods Worldwide Market Study, luxury spending in 2011 rose 8% to â‚ ¬185 billion ($US274 billion) in 2011, with growth in the US, Europe and China, which was after a fall in sales in 2008 and 2009 (Holmes 2011). Brand names like Chanel, Yves St Laurent, Louis Vuitton and Tiffany Co. have become household names and brands that some people aspire to purchase and wear. However, luxury brands have also been often criticised for being extravagant, overpriced, exploiting third world suppliers, and wasteful when many people are struggling financially. As luxury brands promote themselves to the global audience, some companies are increasing the extent to which corporate social responsibility (CSR) and sustainability issues feature in their business practices. This paper will explore the issues related to luxury brands and social responsibility, with a particular focus on LVMH Moà «t Hennessy Louis Vuitton, the world‟s largest luxury goods conglomerate which includes internationally recognised brands such as Christian Dior, TAG Heuer, Fendi, Marc Jacobs, Guerlain, Kenzo and Givenchy. A content analysis of the 2010 Annual report will reveal the CSR initiatives/activities undertaken by LVMH and some implications for CSR disclosure will be discussed. Background Since some embarrassing corporate ethical and financial disasters, many organisations are taking steps to improve their corporate governance, ethical practice and CSR activities (Agrawal and Chadha, 2005; Margolis and Walsh, 2001). There has been particular interest in CSR, in which there is a â€Å"concern for the impact of all of the corporations activities on the total welfare of society† (Bowman and Haire, 1976, p. 13). CSR activities and disclosure have increased with organisations identifying different types of CSR initiatives that they undertake, including those that relate to work output, HR activities, social/community commitment, and environmental initiatives (Gray, Owen and Maunders, 1987; Luo and Bhattacharya, 2006; Waller 2009; Waller and Lanis, 2009). These CSR activities can help promote a specific image that management would like to portray to its various stakeholders, and counter criticism for other issues that may affect the company. The luxury industry thrives on the creation of an image and the communication of brandassociations. This contributes to the interest in luxury brands by many consumers who might want to portray a particular image or feel a certain way by acquiring and consuming luxury goods and services. Not only consumers but also academic and industry researchers are  interested in luxury brands (Bendell and Kleanthous 2007; Fionda and Moore 2009; Kapferer and Bastien 2009; Phau and Prendergast 2000). Most consumers prefer to purchase a wellknown, reputable brand over a cheaper, unknown brand, especially when making highinvolvement purchases, or products that reflect a buyer‟s personality. Luxury provides selfexpression which reflects class, status, and quality. However, at a time when there is increasing unemployment, economic troubles around the world, and a downturn in sales, there is a concern that a luxury brand is elitist and uncaring for the wider community. In 2007, the WWF-UK measured 10 luxury brands on their environmental, social and governance (ESG) performance – and the brands did not fair well (Bendell and Kleanthous 2007). In relation to the marketing of luxury brands in a world of rich and poor, the report states: â€Å"Luxury brands are experiencing rapid expansion in societies that contain both very rich and very poor people. Such societies can view displays of conspicuous consumption as a threat to social cohesion. This is true, for example, in China, where the authorities in Beijing have banned the use of billboards to advertise luxury products and services. In this context, the credibility of luxury products and services will be derived from their ability to generate wellbeing, not only for consumers, but also for those involved in (or affected by) their production, use, reuse and disposal.† The report ranked the top 10 largest luxury goods companies on an environmental, social and governance (ESG) performance ranking. This was based on: (1) what the companies report to the community; and (2) what media and non-governmental organisations have said about the companies. The companies were given a score out of 100, and graded from A (the best) to F (the worst). Out of the 10 companies, none were graded more than a C+ with LOreal topping the ranking, followed by Hermà ¨s and Louis Vuitton. By being more proactive in their civic responsibilities and keeping within government regulations in their business operations, an organisation can build a reputation as a good corporate citizen. Some CSR activities that luxury brands can undertake include eco-friendly ingredient sourcing, fair pricing, eco-manufacture, and efficient non-wasteful distribution, as well as corporate sponsorship. This study will examine the CSR activities run by LVMH Moà «t Hennessy Louis Vuitton, the world‟s largest luxury goods conglomerate, via a content analysis of the LVMH 2010 Annual Report. The main company information about LVMH is found in Table 1. Table 1: LVMH Moà «t Hennessy Louis Vuitton Company Information Luxury goods, retail Industry Founded Headquarters Products Brands 1987 Paris, France Clothing, cosmetics, fashion accessories, jewellery, perfumes, spirits, watches and wines Includes: Moà «t et Chandon, Hennessy, Glenmorangie, Fendi, Donna Karan, Givenchy, Kenzo, Louis Vuitton, Marc Jacobs, Parfums Christian Dior, Guerlain, Bulgari, TAG Heuer, Zenith, Hublot, DFS, Le Bon Marchà © â‚ ¬20.32 billion â‚ ¬3.032 billion 83,540 Methodology Organisations can communicate their CSR information through a variety of sources such as advertising, annual reports, public relations and their websites. In this study, the annual report was analysed as this is the only document produced regularly to comply with regulatory requirements and is central to the organisation‟s own image (Gray, Kouhy and Lavers 1995). After finding the LVMH 2010 annual report online from the company website (www.lvmh.com), a search was made for a social responsibility section in the report.

Benefits of Technological Innovation in Business

Benefits of Technological Innovation in Business 1.0 INTRODUCTION Advances in information systems and technology (IS/IT) are re1garded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). However, the benefits from technological advances depend on the extent to which these technologies are utilized. Indeed, information is becoming critically important in achieving strategic competitive advantage, particularly in todays competitive environment (Claudia, 2005). This proclamation has led organizations to adopt the most advanced enterprise technology to innovate for a change because organizations that maximize and leverage their information assets have a strategic advantage over their competitors (Claudia, 2005). The ability to speed up making decisions, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers when implementing IT/IS. The rapid emergence of enterprise systems has made applications such as enterprise resource technology (ERP) to be among the most popular technologies used in the industries. Despite its importance to decision makers and also researchers in discovering how the emergence of enterprise systems contributes to organizational performance, there is uncertainty about IT payoff and accountants involvement in determining business and information strategy of an organization. The typical judgmental by organizations on investments of IS/IT is always to battle competition by improving productivity, profitability and quality of operations. Hence, to understand the organizations decisions to innovate always remain as the critical topic of discussion among IS/IT scholars particularly when it relates to the perceptions of accountants as the internal provider of information. Historically, organizational innovations were distinguished process from product innovations (Zmud, 1982; Robey, 1986; Swanson, 1994) and further differentiated between administrative and technological process innovations (Robey, 1986; Swanson 1994). Accountants play a significant role as the internal provider of information for business operations and for competitive positions in the market. Accountants are also described as the gatekeeper of the financial markets (Wallman, 1995). Without information expertise of accountants, businesses would not be able to evaluate their cost and profit position, gauge product or business unit performance or to plan for future financial success (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial reporting or financial-related information and having historical orientation (Mia, 1993) to support management in making decisions. However, as information technologies grow more advanced and competitive pressure for innovation increased, the responsibility of accountants to furnish decision makers with valuable information in making intelligent decision becomes very crucial. Therefore, accountants must quickly response to this evolving information environment to mak e sure on the efficient business, information strategy and competitive positions in the industry Most of prior researches have extensively addressed and explained the phenomenon about IS/IT innovation (Rogers, 1983), the perspective of users acceptance of new technology (Davis, 1986) and its impact on organizational competitive advantage (Barney, 1991). Indeed, there are various literatures on IS/IT acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson and Ramiller, 2004; Zhu, Kraemer and Xu, 2006) and IT-payoff (Brynjolfsson, 1996; Bharadwaj, Bharadwaj and Konsynski, 2000; Devaraj and Kohli, 2000). However, interdisciplinary research between two different schools of thought that discussed issues on information technology and accounting has been given less attention to date. Hence, this research is intended to discover, understand and explain the basis for enterprise systems innovation and accountants involvement in determining the information and business strategy of an organization. In this case, a grounded theory approach is adopted with the aim to explore the o pportunities for accountants to contribute on enterprise systems innovation that leads to the following research questions: What drives organizations innovate for the latest technology? How does it give impact on competitive position of an organization? 2.0 THE EVOLUTIONARY PROCESS OF ENTERPRISE SYSTEMS The evolution of enterprise systems began in the 1950s as inventory control systems (Yen, Chou and Chang, 2001), where the manufacturing systems main focus was to handle inventory control in order to replace the traditional inventory concept. Later, bookkeeping, invoicing and reordering have been introduced to support business operations and management (Yen et al., 2001). Material requirement planning (MRP) was then developed in the 1960s with an objective to translate the master production schedule into requirements of raw material planning and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include areas such as corporate finance, personnel management, engineering process and business process management. The robust development of MRP II has encouraged IT experts to develop more advanced technologies such as enterprise resource planning (ERP), supply-chain management (SCM) and customer relationship management (CRM) over some period of time to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, human resource and supply chain information and improving direct/indirect business process (William and William, 2003). These technologies are more sophisticated and efficient in handling multiple business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order processing, accounting and finance, human resources, customer relationship management, supply chain management and more. However, due to some limitations particularly in analytical decision-making, these systems could not facilitate the decision support function (Chou et al., 2005). In the 1990s, much adoption of IS/IT was focused on the enterprise systems. The benefits over decisions to adopt IS/IT are basically on cost reduction, transactional efficiency, internal process management, back and front end process automation and transactional status visibility. As businesses continue to use enterprise systems for a growing number of functions, they face the challenge of processing and analyzing huge amount of data into intelligent decision-making. Although current enterprise systems could integrate business transactions data for organizational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the software vendors development capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) tools in the early 2000s, where its main function is to extract valuable information from existing enterp rise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisions for decision makers (Buytendijk, 2001; Golfareelli and Cella, 2004). Hence, the relevant and suitability of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization. 3.0 PRIOR RESEARCH The literature provides different definitions of innovations: Rogers (1976) defines innovation as an idea, practice or object perceived as new by an individual or other relevant unit of adoption which is communicated through certain channels over time among the members of a social system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines information system innovation as innovation in the organizational application of digital computer and communications technologies. Swanson (1994) added that organizational innovation refers to the adoption of an idea or behavior that is new to the organization that is adopting it (Daft, 1978). It is further defined as the first or early use of an idea by one set of organizations with similar goals (Becker and Whisler, 1967, quoted by Daft, 1978). Meanwhile, in the year 2000s scholars have defined information system innovation as: Gordon and Tarafdar (2007) describe that innovation process comprised of three broad stages: initiation, development and implementation (Damanpour, 1991; Utterback, 1971; Zmud, 1982). Initiation involves activities leading to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982; Tushman and OReilly, 1997), internal self-criticism combined with a strategic focus on proactive business innovation (Nonaka, 1988; Tushman and Nadler, 1986). Development involves design and development of product and process innovations planned in the initiation stage. This stage has activities such as idea generation and problem solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and connected with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities surrounding the adoption and assimilation of innovations designed and developed during the ‘development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably strict control systems are required for efficiently accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 1982). Innovating with IT, according to Swanson and Ramiller (2004), is a journey that involves four core processes: comprehension, adoption, implementation, and assimilation. First, organizations collect and interpret information from their environments about the existence and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, plus the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployed—hardware and software are installed, business processes are changed, users are trained, and so on. Fourth, in due course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003; Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by appl ying new IT to their business processes. Therefore, in this research, enterprise systems innovation could be defined as enterprise systems that comprised an integrated planning and resource management system that coordinates information across all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determining the business and information strategy of an organization. In recent years, there are a number of researches that examine the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing models that have been tested in several industries (either services or non-services) and are different in terms of methodological approach, conceptual models and constructs, such as a research model on user acceptance of citation database interface (Lin et.al, 2009), mobile wireless (Kim et.al, 2009; Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indeed, there are various literatures on IT adoption and acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson et.al, 2004; Zhu, Kraemer and Xu, 2006, Qi et al, 2009; Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996; Bharadwaj et. al, 2000; Devaraj et. al, 2000). Within this broad area of investigation, there are several streams of research. One stream of research focuses on individ ual acceptance of technology by using behavioural intention as a dependent variable (e.g Davis et.al, 1989; Bhattacherjee, 2001; Bhacttacherjee and Premkumar, 2004; Zhu et.al, 2006). The other streams have focused on implementation success at the organizational levels (Grover, 1998; Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the nature of the research designs employed, these streams of research have not attributed the effect of usefulness of information from enterprise systems innovation and its impact on organizational performance. Furthermore, scholars have documented many studies that examine the relationship between investments in technology and its payoff in terms of enhanced organizational performance (Brynjolfsson and Yang, 1996; Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in terms of the level of analyses, methodologies employed, variables and contexts examined. Many economic studies (Roach, 1987; Morrision and Berndt, 1991) observed a negative relationship between technology-related variables and performance. At the industry level, the results were mixed with some studies documenting a positive impact of technological investment (Kelley, 1994; Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more detailed organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) present results indicating a positive relations hip between technology and performance. In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, understanding, transforming and consolidating the information would give the impact on how effectively information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more useful IS for organization (Legris, Ingham and Collerette, 2003; Elbeltagi, 2005; Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply used by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action through the nature of the relationship between technological attributes, individ ual users and organizationally situated tasks (Diez and McIntosh, 2008). Consequently, many prior researchers have struggled to show the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991; Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that align their organizational structure and IT structure also perform better than firms that do not. In another study, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of matching information requirements and enterprise systems capabilities and also the impact of this matching on performance are important questions which are part of a general debate in accounting information system field (e.g. Galbraith, 1973; Tush man and Nadler, 1978; Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must adapt to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must react quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research will discover the impact of usefulness of information through enterprise system innovation and to investigate the accountants involvement in determining the information strategy of an organization. 4.0 RESEARCH METHODOLOGY The classification of this research is mainly a grounded theory approach as it seeks to understand and explain social phenomenon related to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as used by positivists or just to have a subjective explanation or interpretation, but this research is expected to come out with unique explanations that constitute to the theory building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemological aspects of the social inquiry, the method used in this research is important to be realized. In this study, the epistemology adopted is interpretivism and the qualitative research methodology is used to generate explanations on the phenomenon under study. Grounded theory was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a systematic set of procedures to develop and inductively derive grounded theory about a phenomenon (Strauss Corbin, 1990). In such a way, grounded theory is suggested to be inductive rather than deductive. Basically, the purpose of grounded theory is to organize many ideas from analysis of the data (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily intended to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic analysis of documents, interview notes or field notes by continually coding and comparing data that produced a well-constructed theory. Hence, Strauss and Corb in (1994) noted that the major difference between this methodology and other approaches to qualitative research was its emphasis upon theory development. Although the collaboration works between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992; Strauss, 1987; Strauss Corbin, 1990), which have resulted in the ‘Straussian and ‘Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more positivism about the objective and external reality, while Straussian beliefs were based on the assumption of having an unbiased position in collecting data and use certain technical procedures to ensure the participants express their own perception (Glaser, 1992; Strauss Corbin, 1990). Based on these two beliefs of grounded theory, the author has chosen Straussian approac h as the qualitative data analysis method in her research due to the following reasons: i) this research did not use comparative methods in the development and understanding of grounded theory as introduced by Glaser (2001); ii) to construct a theory by looking at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities; iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007). Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social behavior, and understands the interaction between organizations and technology that produces findings which are not determined in advance. Qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimentally examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would like to understand a circumstance in terms of how and why it occurs. The aim of qualitative methodology is to described and analyze the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business en vironment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be discovered. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997; Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the purpose of the study. 5.0 DATA AND METHOD In this research, grounded theory was developed through data obtained from case studies, involving two private sector companies in Klang Valley, Malaysia. The selection of companies were based on recent technologies adopted in the organizations such as SAP systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data collection is because the researcher would like to achieve deeper understanding on the process within and outside of the context. According to Yin (1994), data collection for case study may come in a variety of sources for examples documents, archival records, interviews, direct observation, participant-observation and physical artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants invol vement in determining the business and information strategy of an organization, as opposed to survey method). Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the utmost care must be exercised to ensure that the norms of case study research do not distort true emergence for theory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement addressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology driving the investigation should be clearly specified. In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows: i) The research can study information systems in a natural setting, learn the state of the art, and generate theories from practice; ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place; and iii) It is an appropriate way to research a previously little studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research. Table 1 provides some detailed information about the cases. The interviews were held with Chief Financial Officer, Chief Technology Officer, Finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that each had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the sampling technique used in this research was purposeful sampling. Patton (1990) stated that a qualitative inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that the logic and power of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in this research is the organizations and holistic (according to Yin 1994, holistic is a single unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved. In this research, literal replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enterprise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research was answered by ‘theoretical saturation (Glaser Strauss, 1967; Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a category where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and validated (Strauss Corbin, 1998). A schedule of interviewees is provided in Table II. In total, six interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collecting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to draw participants interpretations of their day to day actions as they affected and were affected by their perceptions on enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the consent from the interviewees, all interviews were tape-recorded. Tape recording helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six i nterviews were transcribed. Table I: Company Profiles Table II: Interviewee Details 6.0 DATA ANALYSIS Using Strauss and Corbins (1990) approach, data was analyzed through various stages of coding to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the interviews was driven by the criteria of open, axial and selective coding (Strauss and Corbin, 1990). Open coding is the early conceptual names assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken. The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the ‘paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990). The final procedure was the process of selective coding. Selective coding involves the process of selecting and identify Benefits of Technological Innovation in Business Benefits of Technological Innovation in Business 1.0 INTRODUCTION Advances in information systems and technology (IS/IT) are re1garded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). However, the benefits from technological advances depend on the extent to which these technologies are utilized. Indeed, information is becoming critically important in achieving strategic competitive advantage, particularly in todays competitive environment (Claudia, 2005). This proclamation has led organizations to adopt the most advanced enterprise technology to innovate for a change because organizations that maximize and leverage their information assets have a strategic advantage over their competitors (Claudia, 2005). The ability to speed up making decisions, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers when implementing IT/IS. The rapid emergence of enterprise systems has made applications such as enterprise resource technology (ERP) to be among the most popular technologies used in the industries. Despite its importance to decision makers and also researchers in discovering how the emergence of enterprise systems contributes to organizational performance, there is uncertainty about IT payoff and accountants involvement in determining business and information strategy of an organization. The typical judgmental by organizations on investments of IS/IT is always to battle competition by improving productivity, profitability and quality of operations. Hence, to understand the organizations decisions to innovate always remain as the critical topic of discussion among IS/IT scholars particularly when it relates to the perceptions of accountants as the internal provider of information. Historically, organizational innovations were distinguished process from product innovations (Zmud, 1982; Robey, 1986; Swanson, 1994) and further differentiated between administrative and technological process innovations (Robey, 1986; Swanson 1994). Accountants play a significant role as the internal provider of information for business operations and for competitive positions in the market. Accountants are also described as the gatekeeper of the financial markets (Wallman, 1995). Without information expertise of accountants, businesses would not be able to evaluate their cost and profit position, gauge product or business unit performance or to plan for future financial success (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial reporting or financial-related information and having historical orientation (Mia, 1993) to support management in making decisions. However, as information technologies grow more advanced and competitive pressure for innovation increased, the responsibility of accountants to furnish decision makers with valuable information in making intelligent decision becomes very crucial. Therefore, accountants must quickly response to this evolving information environment to mak e sure on the efficient business, information strategy and competitive positions in the industry Most of prior researches have extensively addressed and explained the phenomenon about IS/IT innovation (Rogers, 1983), the perspective of users acceptance of new technology (Davis, 1986) and its impact on organizational competitive advantage (Barney, 1991). Indeed, there are various literatures on IS/IT acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson and Ramiller, 2004; Zhu, Kraemer and Xu, 2006) and IT-payoff (Brynjolfsson, 1996; Bharadwaj, Bharadwaj and Konsynski, 2000; Devaraj and Kohli, 2000). However, interdisciplinary research between two different schools of thought that discussed issues on information technology and accounting has been given less attention to date. Hence, this research is intended to discover, understand and explain the basis for enterprise systems innovation and accountants involvement in determining the information and business strategy of an organization. In this case, a grounded theory approach is adopted with the aim to explore the o pportunities for accountants to contribute on enterprise systems innovation that leads to the following research questions: What drives organizations innovate for the latest technology? How does it give impact on competitive position of an organization? 2.0 THE EVOLUTIONARY PROCESS OF ENTERPRISE SYSTEMS The evolution of enterprise systems began in the 1950s as inventory control systems (Yen, Chou and Chang, 2001), where the manufacturing systems main focus was to handle inventory control in order to replace the traditional inventory concept. Later, bookkeeping, invoicing and reordering have been introduced to support business operations and management (Yen et al., 2001). Material requirement planning (MRP) was then developed in the 1960s with an objective to translate the master production schedule into requirements of raw material planning and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include areas such as corporate finance, personnel management, engineering process and business process management. The robust development of MRP II has encouraged IT experts to develop more advanced technologies such as enterprise resource planning (ERP), supply-chain management (SCM) and customer relationship management (CRM) over some period of time to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, human resource and supply chain information and improving direct/indirect business process (William and William, 2003). These technologies are more sophisticated and efficient in handling multiple business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order processing, accounting and finance, human resources, customer relationship management, supply chain management and more. However, due to some limitations particularly in analytical decision-making, these systems could not facilitate the decision support function (Chou et al., 2005). In the 1990s, much adoption of IS/IT was focused on the enterprise systems. The benefits over decisions to adopt IS/IT are basically on cost reduction, transactional efficiency, internal process management, back and front end process automation and transactional status visibility. As businesses continue to use enterprise systems for a growing number of functions, they face the challenge of processing and analyzing huge amount of data into intelligent decision-making. Although current enterprise systems could integrate business transactions data for organizational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the software vendors development capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) tools in the early 2000s, where its main function is to extract valuable information from existing enterp rise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisions for decision makers (Buytendijk, 2001; Golfareelli and Cella, 2004). Hence, the relevant and suitability of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization. 3.0 PRIOR RESEARCH The literature provides different definitions of innovations: Rogers (1976) defines innovation as an idea, practice or object perceived as new by an individual or other relevant unit of adoption which is communicated through certain channels over time among the members of a social system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines information system innovation as innovation in the organizational application of digital computer and communications technologies. Swanson (1994) added that organizational innovation refers to the adoption of an idea or behavior that is new to the organization that is adopting it (Daft, 1978). It is further defined as the first or early use of an idea by one set of organizations with similar goals (Becker and Whisler, 1967, quoted by Daft, 1978). Meanwhile, in the year 2000s scholars have defined information system innovation as: Gordon and Tarafdar (2007) describe that innovation process comprised of three broad stages: initiation, development and implementation (Damanpour, 1991; Utterback, 1971; Zmud, 1982). Initiation involves activities leading to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982; Tushman and OReilly, 1997), internal self-criticism combined with a strategic focus on proactive business innovation (Nonaka, 1988; Tushman and Nadler, 1986). Development involves design and development of product and process innovations planned in the initiation stage. This stage has activities such as idea generation and problem solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and connected with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities surrounding the adoption and assimilation of innovations designed and developed during the ‘development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably strict control systems are required for efficiently accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 1982). Innovating with IT, according to Swanson and Ramiller (2004), is a journey that involves four core processes: comprehension, adoption, implementation, and assimilation. First, organizations collect and interpret information from their environments about the existence and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, plus the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployed—hardware and software are installed, business processes are changed, users are trained, and so on. Fourth, in due course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003; Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by appl ying new IT to their business processes. Therefore, in this research, enterprise systems innovation could be defined as enterprise systems that comprised an integrated planning and resource management system that coordinates information across all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determining the business and information strategy of an organization. In recent years, there are a number of researches that examine the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing models that have been tested in several industries (either services or non-services) and are different in terms of methodological approach, conceptual models and constructs, such as a research model on user acceptance of citation database interface (Lin et.al, 2009), mobile wireless (Kim et.al, 2009; Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indeed, there are various literatures on IT adoption and acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson et.al, 2004; Zhu, Kraemer and Xu, 2006, Qi et al, 2009; Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996; Bharadwaj et. al, 2000; Devaraj et. al, 2000). Within this broad area of investigation, there are several streams of research. One stream of research focuses on individ ual acceptance of technology by using behavioural intention as a dependent variable (e.g Davis et.al, 1989; Bhattacherjee, 2001; Bhacttacherjee and Premkumar, 2004; Zhu et.al, 2006). The other streams have focused on implementation success at the organizational levels (Grover, 1998; Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the nature of the research designs employed, these streams of research have not attributed the effect of usefulness of information from enterprise systems innovation and its impact on organizational performance. Furthermore, scholars have documented many studies that examine the relationship between investments in technology and its payoff in terms of enhanced organizational performance (Brynjolfsson and Yang, 1996; Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in terms of the level of analyses, methodologies employed, variables and contexts examined. Many economic studies (Roach, 1987; Morrision and Berndt, 1991) observed a negative relationship between technology-related variables and performance. At the industry level, the results were mixed with some studies documenting a positive impact of technological investment (Kelley, 1994; Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more detailed organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) present results indicating a positive relations hip between technology and performance. In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, understanding, transforming and consolidating the information would give the impact on how effectively information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more useful IS for organization (Legris, Ingham and Collerette, 2003; Elbeltagi, 2005; Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply used by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action through the nature of the relationship between technological attributes, individ ual users and organizationally situated tasks (Diez and McIntosh, 2008). Consequently, many prior researchers have struggled to show the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991; Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that align their organizational structure and IT structure also perform better than firms that do not. In another study, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of matching information requirements and enterprise systems capabilities and also the impact of this matching on performance are important questions which are part of a general debate in accounting information system field (e.g. Galbraith, 1973; Tush man and Nadler, 1978; Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must adapt to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must react quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research will discover the impact of usefulness of information through enterprise system innovation and to investigate the accountants involvement in determining the information strategy of an organization. 4.0 RESEARCH METHODOLOGY The classification of this research is mainly a grounded theory approach as it seeks to understand and explain social phenomenon related to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as used by positivists or just to have a subjective explanation or interpretation, but this research is expected to come out with unique explanations that constitute to the theory building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemological aspects of the social inquiry, the method used in this research is important to be realized. In this study, the epistemology adopted is interpretivism and the qualitative research methodology is used to generate explanations on the phenomenon under study. Grounded theory was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a systematic set of procedures to develop and inductively derive grounded theory about a phenomenon (Strauss Corbin, 1990). In such a way, grounded theory is suggested to be inductive rather than deductive. Basically, the purpose of grounded theory is to organize many ideas from analysis of the data (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily intended to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic analysis of documents, interview notes or field notes by continually coding and comparing data that produced a well-constructed theory. Hence, Strauss and Corb in (1994) noted that the major difference between this methodology and other approaches to qualitative research was its emphasis upon theory development. Although the collaboration works between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992; Strauss, 1987; Strauss Corbin, 1990), which have resulted in the ‘Straussian and ‘Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more positivism about the objective and external reality, while Straussian beliefs were based on the assumption of having an unbiased position in collecting data and use certain technical procedures to ensure the participants express their own perception (Glaser, 1992; Strauss Corbin, 1990). Based on these two beliefs of grounded theory, the author has chosen Straussian approac h as the qualitative data analysis method in her research due to the following reasons: i) this research did not use comparative methods in the development and understanding of grounded theory as introduced by Glaser (2001); ii) to construct a theory by looking at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities; iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007). Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social behavior, and understands the interaction between organizations and technology that produces findings which are not determined in advance. Qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimentally examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would like to understand a circumstance in terms of how and why it occurs. The aim of qualitative methodology is to described and analyze the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business en vironment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be discovered. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997; Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the purpose of the study. 5.0 DATA AND METHOD In this research, grounded theory was developed through data obtained from case studies, involving two private sector companies in Klang Valley, Malaysia. The selection of companies were based on recent technologies adopted in the organizations such as SAP systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data collection is because the researcher would like to achieve deeper understanding on the process within and outside of the context. According to Yin (1994), data collection for case study may come in a variety of sources for examples documents, archival records, interviews, direct observation, participant-observation and physical artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants invol vement in determining the business and information strategy of an organization, as opposed to survey method). Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the utmost care must be exercised to ensure that the norms of case study research do not distort true emergence for theory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement addressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology driving the investigation should be clearly specified. In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows: i) The research can study information systems in a natural setting, learn the state of the art, and generate theories from practice; ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place; and iii) It is an appropriate way to research a previously little studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research. Table 1 provides some detailed information about the cases. The interviews were held with Chief Financial Officer, Chief Technology Officer, Finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that each had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the sampling technique used in this research was purposeful sampling. Patton (1990) stated that a qualitative inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that the logic and power of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in this research is the organizations and holistic (according to Yin 1994, holistic is a single unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved. In this research, literal replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enterprise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research was answered by ‘theoretical saturation (Glaser Strauss, 1967; Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a category where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and validated (Strauss Corbin, 1998). A schedule of interviewees is provided in Table II. In total, six interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collecting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to draw participants interpretations of their day to day actions as they affected and were affected by their perceptions on enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the consent from the interviewees, all interviews were tape-recorded. Tape recording helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six i nterviews were transcribed. Table I: Company Profiles Table II: Interviewee Details 6.0 DATA ANALYSIS Using Strauss and Corbins (1990) approach, data was analyzed through various stages of coding to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the interviews was driven by the criteria of open, axial and selective coding (Strauss and Corbin, 1990). Open coding is the early conceptual names assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken. The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the ‘paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990). The final procedure was the process of selective coding. Selective coding involves the process of selecting and identify