Thursday, January 30, 2020

Development of Stratford Because of the Olympics Essay Example for Free

Development of Stratford Because of the Olympics Essay The 2012 Olympics were held in Stratford in the East of London, many of the events took place here. The Olympic park covered an area of 500 acres which features the new built Olympic stadium, the London aquatics centre, the basketball arena, the London velopark and the riverbank arena. Boxing, fencing, judo, table tennis etc. was in the river zone which is located both sides of the River Thames in the Thames gateway area. The central zone which includes venues such as the Wembley stadium (where the finals of football competitions took place) also the Wembley Arena (Badminton) and Wimbledon (Tennis), covered most of central and West London. Stratford was chosen because the London bid team persuaded the 10c that this part of East London was in need of regeneration. Stratford was also chosen because the bid also proved that the area had potential, Javelin trains would take only 7 minutes from London and also the rivers in the area could make the Olympic park look beautiful. Also alongside the old network of river and canals there was plenty of room for new development. This has been one of the most compact Olympic parks – only about 2  ½ square kilometres. Economic: Development will transform rundown rail lands into major shopping and business location. 120 shops and cafes. Environmental: Olympic village will be converted into permanent homes.  The development will attract homes, businesses and visitors because it will look improved and welcoming. Wide variety of open space.  Visionary urban design, architecture and transport projects. The Stratford area will be transformed from a derelict filthy city into a clean, modern city. The regeneration of Stratford will help it be noticed and it will be transformed into a totally new place. The place and people will be noticed in a different and better way. Stratford has been improved in a great way because in the long term massive, new sporting facilities have been built which will attract people as it is a legacy of the games. Also in the long term, old houses have been knocked down and re-built making Stratford look more modern and looked after. Another reason as to why Stratford has been improved is because of more jobs that have been created which will attract more people to the area and make it well known. Another benefit and improvement is that the Olympic park ‘largest Urban Park in Europe for 50 years’ will create a better image for London and East End. Increased participation in sport for young people has been increased making East London and London look like a great healthy place possibly persuading adults to live in London with their children so their children have a healthier and more active life. One of the improvements I have mentioned (old houses being knocked down and new ones being built) has been classed as a social issue because of complaints saying it will change the socio economic structure and the geography of Stratford. Some residents have been offended negatively from the development of Stratford as almost  £9.3 billion has been spent on the games with three quarters of it earmarked for regeneration and they say it is hard to see where the money has gone. This suggests to us that their area has been left and not improved leaving it as it is was and many other areas have been left as they are too. A positive impact on the residents is that their area is going to become well known because of the Olympics and also many more new modern homes and jobs are being created and becoming available. More positive reasons that have affected the residents are that they have reduced untidiness by removing any unnecessary railings, posts, bins and benches. Also they have improved the quality of open spaces and they have planted trees in groups along the road and introduce greenery too make the traffic seem less dominating.

Wednesday, January 22, 2020

Imperial presidency :: essays research papers

Imperial Presidency 2 examples from 19th century - Lincoln suspended Habeas Corpus - Jefferson bought Louisiana, wasn’t his Constitutional right - Jackson breaks up national bank into many â€Å"pet banks† - Jackson forced out Cherokee Indians even after Supreme Court decided on Indian side: â€Å"Supreme Court has made their decision; now let them enforce it.† 4 examples from 20th century - FDR declared neutrality but sold Destroyers to Britain (Lend Lease) - Truman ceased a steel mill during Cold War because he didn’t like how it was running - Nixon ruined executive privilege, kept illegal actions secret until Supreme Court ruled it as a criminal investigation. (Watergate) - Nixon bombed Cambodia without Congressional approval, without congress or people knowing, caused country to fall under communism. - Reagan wanted to fund the Contras in Nicaragua who wanted to overthrow Communist rule, congress did not approve, so he sold weapons to terrorist group in Iran and used the money from the sells to fun Contras behind Congress’ back. -After FDR, no other president has approval to declare wars but invaded countries anyway, i.e. Vietnam, Korea, Afghanistan, and Iraq. 5 factors which lead to Imperial Presidents - The world has become more advanced, Interdependent economy - The changing times causes people to want a powerful president - Foreign policy is main factor, because the decision to go to war (Doctrines) - Gradual change after states of emergencies, i.e. great depression, cold war, and now 9/11 - The belief that U.S. is super power, therefore leader of U.C. should be as powerful - The party system falling apart, party leaders were weak, organizations were irrelevant, and president was the focus due to media (internet, TV) - The decay of parties left him with control of political scene - The change in economy, gives government new powers, but the opportunity goes to President (FDR’s new deal) - Nuclear age gave president good reason for executive privilege because no one else should know.

Tuesday, January 14, 2020

Pittsburgh Youth Study Essay

According to the Pittsburgh Youth Study conducted by Katharine Browning, Ph.D., and Rolf Loeber, Ph.D., it was found that there are multiple factors that are connected with youth delinquency.   The objective of the study was to determine the factors in delinquency involvement and other related behaviors (Browning & Loeber, 1999).   Those involved in the study consisted of three groups of boys, and they were observed within the duration of almost ten years (Browning & Loeber, 1999).   The study group included a random selection of first, fourth and seventh graders.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To begin with, Browning and Loeber (1999) found that African-American boys were more prone to juvenile delinquency than their Caucasian counterparts.   It was also discovered that as widespread delinquency increased, so did the frequency.   Again, the percentage for African-American boys were higher than Caucasian ones.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moreover, the study showed that delinquent behaviors followed a certain pattern; what began as a less serious behavior eventually progressed to a more serious one (Browning & Loeber, 1999).   Browning and Loeber (1999) listed three pathways which categorized the offenses, all of which displayed the shift from a less serious offense like lying to a more serious act like property damage or fighting.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   More importantly, the study determined two factors that causes juvenile offense.  Ã‚  Ã‚  Ã‚   The first one was innate forces, internal factors such as intelligent quotient (IQ) and personality (Browning & Loeber, 1999).   The second factor was external forces, which consists of family members and friends (Browning & Loeber, 1999).   The external forces were contained within different environments, such as the school and home (Browning & Loeber, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The study also came across some â€Å"individual risk factors† (Browning & Loeber, 1999).   First, it was found that careless behaviors were related to delinquency (Browning & Loeber, 1999).   Other factors that contributed to delinquency include intelligence quotient and socioeconomic status (Browning & Loeber, 1999).   Second, delinquents were found to have â€Å"low threshold for negative feelings,† and were more prone to an impulsive manner (Browning & Loeber, 1999).   Aside from these, there were other risk factors like depression and guilt (Browning & Loeber, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Browning and Loeber also determined how family factors are also related to delinquency.   Poor supervision is a major element in delinquency; specific examples include the repercussions of physical punishments and inadequate communication between parents and sons (Browning & Loeber, 1999).   â€Å"Other family risk factors include low socioeconomic status, bad neighborhood and exposure to social services† (Browning & Loeber, 1999).   Moreover, it was found that broken families also caused delinquency (Browning & Loeber, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The findings of the study provided the authorities with warning signs to look out for in potential delinquents.   In my opinion, the government should take these findings and work out a plan to avoid further delinquency.   According to the findings, the most prone to delinquency are those with low socioeconomic status, those with family problems, and African-American boys.    The government should then focus their efforts to these specific categories.   For instance, they can hold summer camps for African-American youth, where they can instill positive values so that they would not go astray.   They should provide seminars for parents, so that they can be more effective in their parenting and communicating with their children.   Since delinquency can be traced to one’s socioeconomic status, the government should create venues for the improvement of one’s social standing.   These findings are extremely helpful in stopping youth delinquency, and the government should take advantage of these to effect change.   References Browning, K., & Loeber, R. (1999). Highlights of findings from the Pittsburgh youth study. OJJDP Fact Sheet, 95.

Sunday, January 5, 2020

Jewish Nation and Religious Persecution - 1627 Words

While religion has the power to draw people together, it can also tear people apart. Throughout history, the Jewish nation has been plagued by persecution as a result of their religion. In Medieval times, the Jews faced blood libels and crusades. If they were to convert, then they would become accepted members into society; however, if they were to remain true to their religious ideals they would be killed. In modern Europe, Jews faced struggles such as Emancipation and the Holocaust. All they wanted was to become accepted in society; however instead they were mistreated and eventually massacred. This all leads up to Jewish life in America, something drastically different than the pattern that has remained constant for centuries. Through†¦show more content†¦Modern Europe differs from medieval Europe in that Jews no longer had the option of conversion—they were seen as an ethnicity and were persecuted as one. This is evident in Karl Duehring’s, The Question of the Jew Is a Question of Race. â€Å" It is precisely the baptized Jews who infiltrate furthest, unhindered in all sectors of society and political life. It is as though they have provided themselves with an unrestricted passport, advancing their stock to those places where members of the Jewish religion are unable to follow†¦ It is impossible that close contact between Germans and Jews will take effect without the concomitant reaction that this infusion of Jewish qualities is incompatible with our best impulses† (Duehring, 2). This article insinuates that it is precisely the Jews that have converted that are the problem. A mixture between Jewish and German ideals is unacceptable, and this ultimately leads into the Nuremberg Race Laws. These laws set restrictions on the lives of Jews in Germany. Firstly, however, these laws re-defined what it meant to be Jewish, taking inspiration from Duehring’s article. â€Å" The Nuremberg laws, as they became known did not d efine a â€Å"Jew† as someone with particular religious beliefs. Instead, anyone who had three or four Jewish grandparents was defined as a Jew, regardless of whether that individual identified himself or herself as a Jew or belonged to the Jewish religious community†¦ Even people with Jewish grandparents who had convertedShow MoreRelatedJudaism : Religion And Religion965 Words   |  4 Pagesreligion itself. Sometimes these cultural traditions appear to create difference and conflict with those outside the faith. Fortunately, to live in America means that we citizens of this nation by law are granted individual rights and liberties to conduct our lives as we see fit. The free exercise of religious is protected expressly under the first amendment, so long as they do not infringe on the rights and liberties of others. These rights extend to all races, ethnic groups, religions, and culturesRead MoreThe Expansion Of The Jewish Population868 Words   |  4 Pagesbeen J ews living in Eastern Europe since before the Medieval Ages. It seems as if the Jewish population had grown accustom to their ever changing role in society, based off of who was in power and in what area they lived. There had always been persecution towards Jews based off of their religious practices, which seemed foreign to their neighbors all across Eastern Europe. Despite the consistent religious persecution Jews found ways to assimilate into their new surroundings while keeping their faithRead MoreThe Effects Of Religious Persecution On The Middle Eastern Countries1353 Words   |  6 Pagesdemonic. Because that’s when you get religious wars and persecution and burning heretics at the stake,† John Shelby Spong, a retired American bishop of the Episcopal Church, stated about religious persecution circumnavigating the globe. In today’s world persecution is a natural reaction to any kind of foreign belief established in a country that is governed by the itâ€⠄¢s original religious foundation. An example of this would involve, ISIS terrorizing smaller religious groups like the Yazidi people whoRead MoreThe Roman And Roman Rome1666 Words   |  7 Pagespast; however, this area is truly only â€Å"the tip of the iceberg†. Underneath Rome’s floors lies a seemingly unending expanse of tunnels and chambers that makeup The Roman Catacombs. Inside the cavernous pathways of Rome’s catacombs is a plethora of religious and cultural history that provides historians today with an unfathomable source of early Roman and Christian history. Regardless of discrepancies over its use and origins, the Roman catacombs are indispensable for providing insight on the cultureRead MoreZionisms Greatest Conceit Essay1594 Words   |  7 Pages modernity can be a relative term. The Jewish people have one of the oldest traditions of any culture on earth and have been a part of nearly every major civilization, from the ancient Egyptians, to the Persians, Romans, Byzantines, Ottomans and British empires. Over the centuries, they have traditions both of successful self-governance but also of persecution, hostility and exile. The ability of the Jewish people to maintain their ethnic and religious identity throughout four millennia of peaceRead MoreJewish: The Diploma Project Analysis Essay559 Words   |  3 Pagesto spread the Jewish propaganda and to show the only information which is relevant to the public. Furthermore, they consider that America has become a tool in the hands of the Jews to rebuild the state of Israel and to the enrichment of the Jewish community. They also claim that the whole world is financially dependent from the Jewish nation. All of these statements lead to the fact that Jews are hostile perceived by other nations. The idea of this thesis is to show that the Jewish community largelyRead MoreOppression Is The Driving Force Behind The Violence1376 Words   |  6 Pagesclaim they fled to Palestine to avoid persecution and that establishing Israel as a Jewish state would be the only way to ensure their safety. Yet their safety, and now the safety of Palestinian Arabs, are both unsure. In the late 1800’s, Jews across Europe began fleeing to Palestine to avoid anti-Semitism and persecution. During this era, there was a movement known as the Zionist; the Zionists wanted to return to the Jewish Holy Land to establish a Jewish state that would serve as a sanctuaryRead MoreNational Identity And Religious Identity1707 Words   |  7 Pagesbetween National Identity and Religious Identity has been a bone of contention in Israel, with the Ultra-Orthodox pushing for a unified identity for both while the nationalists and pluralists believe that the two identities need to remain independent in entirety. The subject has made it quite difficult for the country to move forward, as the divergent views of the different factions have led to a great number of violent altercations, both in the political sphere and in religious circles as well.  This essayRead MoreThe Arab Israeli War ( 1948-49 ) A Political Conflict?1719 Words   |  7 Pagesintense, violent and instit utionalised persecution of the Jewish people across almost all of mainland Europe. This period of intense persecution created a displaced and traumatised people, most of whom were either reluctant or unable to return to their original homes and who could not start a new life in countries such as the United States and United Kingdom (United States Holocaust Memorial Museum, accessed 2017). As a result, hundreds of thousands of Jewish people were living in UN refugee campsRead MoreFreedom Of Religion And Religion Essay962 Words   |  4 Pagesleave or discontinue membership in a religion or religious group—in religious terms called apostasy—is also a fundamental part of religious freedom, covered by Article 18 of United Nations 1948 Universal Declaration of Human Rights. Freedom of religion is considered by many people and nations to be a fundamental human right. In a country with a state religion, freedom of religion is generally considered to mean that the government permits religious practices of other sects besides the state religion

Saturday, December 28, 2019

Individuality In Daisy Miller And The Love Song Of J....

Individualism in â€Å"Daisy Miller† and â€Å"Prufrock† The two stories â€Å"Daisy Miller: A Study† by Henry James and â€Å"The Love Song of J. Alfred Prufrock† by T.S. Eliot both express individuality. While â€Å"Daisy Miller: A Study† is a realistic short story and â€Å"The Love Song of J. Alfred Prufrock† is a modernist poem they convey individuality differently. While the title character in â€Å"Daisy Miller† embraces her individuality by not caring what people think of her, Prufrock is insecure and questions who he is and how people will perceive him. Both characters have detailed traits that express who they are. Daisy appears very confident, outspoken, and has a vivacious personality. On the other hand, Prufrock starts off with an uneasy tone and has a†¦show more content†¦However, Daisy starts up a little argument with him. The narrator states, â€Å"She opened fire upon the mysterious charmer in Genevaâ₠¬  (James 113). Daisy and Winterbourne had only known each other for a few days, so Daisy had no reason to question Winterbourne’s intentions. Through her argument with Winterbourne, Daisy shows herself as being quick tempered, needy, and jealous. During the same argument Daisy states, â€Å"I don’t want you to come for your aunt†¦ I want you to come for me† (James 113). Daisy’s desire to be the center of Winterbourne’s attention makes her jealous of another woman, even if that woman is his relative. She wants to be the only reason Winterbourne goes to Rome. While Daisy is an attention craver, Prufrock is the exact opposite and does not want any attention on him. Prufrock states: And I have known the eyes already, known them all— The eyes that fix you in a formulated phrase, And when I am formulated, sprawling on a pin, When I am pinned and wriggling on the wall, Then how should I begin (Eliot 582). Prufrock describes how he feels when all the attention is on him. He feels as if he is on display and believes people will analyze and scrutinize everything about him. He then questions how he should begin a conversation, believing he will be judged. Before Prufrock goes down the stairs, he also states: With a bald spot in the middle of my hair— (They will say: â€Å"How his hair is growing thin!†) My morning

Friday, December 20, 2019

Harpers Bazar As A Fashion Illustration Essay - 1001 Words

My chosen illustration for this image analysis is a fashion illustration from the 20th century called La Cage Improvisà ©e. It was used as the cover for the July 1922 magazine publication of Harper’s Bazar. The cover illustration was accompanied by the title, the year of the publication, and the price of the magazine. â€Å"Bazar assembles photographers, designers, artists and writers to deliver perspectives into the world of fashion and popular culture on a monthly basis† (Georgievska 1). At the beginning of the 20th century Harper’s Bazar published a variety of different columns, from instructional columns on how to tie a bow to pieces on social life. Harper’s Bazar is published by Hearst Magazine Corporation, and is one of oldest and most†¦show more content†¦The reader is able to see part of the garment that is being worn, but the illustration doesn’t inform the viewer about how or when to wear such a garment. â€Å"In his illustratio ns, Ertà © shows the popular gowns and accessories of the season. Although his illustrations are mostly flat and lack detail, the drawings themselves are striking evocations of the temptress type of feminine allure, and are works of art in their own right whose exotic styles are inseparable from the style of the fashions they depict† (Blum 68). The La Cage Improvisà ©e was an example of a highly stylized design of two sinuous women wearing dresses inspired by the stories of Arabian Nights. The dresses are depicted from the side to highlight and exaggerate the fullness of the skirt. The colour, setting and styling of the illustration indicate that the dresses were evening dresses. Evening dresses were typically made of very fine materials, such as silk, chiffon or taffeta. They were often sleeveless or had short sleeves, and featured a waist with layers of fabric to create fullness in the skirt. The hair was often accessorized with a hat or a headband. The classic hat of the 1920s was the cloche hat. Other common styles were the wrapped turban, the straw summer hat and a variety of different headbands. Hats displayed fewer decorations than previously seen but they were still very expressive with either a bow or an art deco shape. Beaded dresses were also very

Thursday, December 12, 2019

Instability Vulnerability and Trials of Truth †MyAssignmenthelp.com

Question: Discuss about the Instability Vulnerability and Trials of Truth. Answer: Introduction A variety of abnormal and natural phenomena has been raised because of population growth and steadily increasing industrial development, including acid rain, global warming, and depletion of the ozone layer, which has result in environmental deterioration during the recent few decades, as a result, it has aroused worldwide social attention as one of the largest threats (Abdallah,2016). It is becoming serious for stakeholders to add environmental accounting as a consideration. According to Amiruddin, Environmental accounting is a important aspect since it conveys to the stakeholders of the company about the information that the environment should be protected. It is essential for the companies to engage in environmental management accounting for the sake of meeting the social requirements, in order to achieve environmental sustainability, focusing on technical innovations particularly (Armstrong, 2014). This essay will discuss that the environmental management accounting has been awar ded and concerned crucially by evaluating the benefits and limitations to the business and its stakeholders; also, it should be concerned by management accountants as imperative. There are two main aspects can demonstrate the environmental management accounting has to be considered cautiously The first one is the general awareness of environment consideration and protection, which has been continuing increased during last decades. (Banerjee, 2014) stated that it has generated a broad range of actual and potential accounts of organizational interactions with physical environment and social responsibility caused by the development in the social and environmental reporting system in the environment over the last 40 years. He claimed that accounts of sustainability is a possible topic which may mention by stakeholders during the organizations speaks in 1990s, and it is deliberately or not drew our attention (Burns, Warren Oliveira, 2014). The resources in this world is finite for both environmental and financial, based on this, environmental protection and conservation has been seen as a necessary consideration which generates one aim to encourage ecologically sustainable development, therefore, in order to spend limited environmental budgets efficiently to achieve highest p ossible benefit for the environment, it is obligatory for companies and governments to take it seriously conforming to (Cokins, Cherian Schwer, 2015). The development of environmental awareness for the business is a gradually advancement during the last few decades. (Deegan 2017) related that sustainability has become a leading position for the government future construction and development, since the publication of The Brundtland Report in 1987. After 1987, sustainable development has been recognized as a growing emphasis for the business which is pointed so as to meet the needs the present without accumulatively costing the environment, economic, and society in the future. In other words, the business owners need to meet their own needs based upon reducing the impact on the socio economic and environmental aspects along their lifecycles. However, Nyquist (2016)(secondary from Ensuring Sustainability: A Preliminary Study of EMA, argues that many companies rarely disclose the real information about the environmental issues on the reporting list in their financial calculation systems. Those costs for the environmental care in all pr obability be hidden under overheads (IFAC, 2015). According (DRURY, 2013) to it has been found in most parts that the information about managing accounting information is for internal intention which is virtually beyond the consideration of external use. One option is incorporating the legally-binding with companies performance and intensifying the degree of implementation regulation, which should become the main point of carrying out process the development and implement about environmental management accounting. There are some relevant regulations have been introduced: According to IFAC, a businesss sustainability development acquire the sufficient details about environmental management costs which generated from each operation parts. In 1998, the society for the International Federation of Accountants (IFAC) has defined the environmental accounting which means the management of the performance of the environment and economic performance so as to develop and implement appropriate measures relating to the accounting systems. This includes the reporting and auditing of the companies, thus it is typically involved with lifecycle costing and the various benefits of assessment and strategic planning in this case stated from ACCA. The US Environmental Protection Agency(EPA) refers that carrying out the full cost accounting (FCA) is one of the most essential actions should be taken by companies. Fully implementing FCA points out that the costs should be allocated properly with a product or product line no matter it is direct or indirect (Ho, 2014). The Japanese Ministry of the Environments environmental accounting proposes some guidelines which identify the cost categories should include deliberations of business area claims that the significance of social reporting (CSR) and sustainability reporting (SR) has been gradually mattering by more and more companies in recent years. Social reporting is based on legitimacy theory, which has to correspond with various stakeholders expectations and intending to gain the trust of stakeholders therefore obtain better support from them. However, sustainability reporting aims to place more focus on not only meeting the stakeholders expectations, also, caring the social impacts w hich are coasted by the company and considering remain or improve the companys future generations ability at the same time. In addition, sustainability reporting contains the companys general performance in community development, particularly inspecting in companys operation system (Zoni,2017). The limitations of implementing EMA In the present business world, the companies are able to describe the process of accounting as to identify the cost, processes and services. The conventional accounting system plays a crucial role in the growth of the overall global business which is not applicable to the environment costs. Thus the companies predict the indirect and general costs.EMA was a new form which was incorporated so as to overcome the disadvantages of the traditional accounting. The limitations are as follows: It increases the interest rate as well as the fees or the environment cost. There shall be increase in the environmental awareness and regulation which has become very stringent. Thus companies have to spend a lot of their fund in accommodating these interests There is no proper communication between the accounting and the environmental departments, it requires much costs so as to improve the performance in the environment. In this eco efficiency is a bridge in these interest rates (Kerulien? Turskis, 2014). If the environmental cost is hidden then the general cost center leads to the bloated overhead cost. There is no proper allocation of the environment cost which is the fixed cost The calculation of the volume and the cost of raw materials is inaccurate.EMA calculates that waste is a processing cost and it includes the cost of purchasing raw materials. Thus the actual cost is more than that of the calculated time There is much relevant environmental cost incurred in the records of accounting. Benefit of EMA There are a lot of advantages that EMA provides. If the company implements the environmental accounting then it is capable to provide many benefits directly as well as indirectly. The benefits are those which help in the decisional process which acts as a beneficiary so ax to improve the informational support. There is a separate cost of environment which will be improved (Krishnan, 2015). The support in the process of data reporting so as to identify the environmental costs which supports the economic entities so as to collect the data in the environmental impact in the internal and the external reports. The new opportunities are discovered by the analysis of environmental cost which identifies the opportunities that is employed for making savings through the resources. The competitive advantage is used in the proper advertising so as to develop the environmental management accounting. In conventional cost accounting, the aggregation of environmental and non-environmental costs in overhead accounts results that they are hidden from management. Therefore, it is very important to apply a systematic method that enables to evaluate effectiveness of proposed or implemented actions. This can improve the foundation necessary for local communities to avoid costly environmental management failures and to meet the common goal-to provide the scientific understanding required to measure, model, maintain and/or restore, at different scales, the integrity and sustainability of ecosystems now and in the future (Krumwiede Lawson, 2017). By identifying, assessing, and allocating environmental costs, CP investment project development methodology developed by APINI and Nordic Environmental Finance Corporation (NEFCO) allowed companies managers to identify a number of opportunities for cost-savings. The methodology is based upon: Identification of the current environmental impact of industry (including transport, energy production units) and other economic factors most closely associated with that impact; Identification of available options to improve environmental and economic performance of the company and to restore degraded ecosystems The structure of the methodology is as follows Commitment at top management to implement cleaner production (Zarzycka, 2017). Planning and organization (CP programme approval by a companys top management; definition of CP program me goals; development of an organizational structure for the program me); Assessment (screening of companys production processes and equipment; development of material balances for processes and equipment; analysis and assessment of the information; option generation; option prioritization); Feasibility study of the selected options (technical evaluation; environmental evaluation; economic evaluation); Investment analysis (procurement of equipment; pay-back period; net present value; internal rate of return; sensitivity analysis; selection of CP innovation to be implemented)(Reference 14 from : Environmental management accounting in Lithuania: exploratory study of current practices, opportunities and strategic intents (Lambert Pezet, 2013) Evolution of EMA This progress is indicated by the application of latest technologies to improve the productivity of manufacturing companies. Companies have implemented various measures, such as the use of modern technology in production, acquisition, reduced-cost resource utilization and cost reduction, to improve productivity, efficiency and overall performance and to meet the expectations of stakeholders. However, increasing the productivity and efficiency of companies often leads to environmental destruction, such as water and air pollution and deforestation (Lambert, 2015). Environmental accounting is not limited to financial accounting because it includes management accounting. Environmental management accounting (EMA) is utilized to monitor and evaluate resource utilization efficiency and reduce the environmental impact of company operations. EMA provides improved and comprehensive approaches. The information from EMA is used in internal organizational calculations and decision making. EMA is an internal decision procedure that includes physical material and energy consumption, flows and final disposal, costs, savings and revenues related to the potential environmental effects. Environmental management accounting is the way that businesses account for the material use and environmental costs of their business. Materials accounting is a means of tracking material flows through a facility in order to characterize inputs and outputs for purposes of evaluating both resource efficiency and environmental improvement opportunities. Environmental cost accounting is how environmental costs are identified and allocated to the material flows or other physical aspects of a firms operations (McNally Tophoff, 2014). International Federation of Accountants Environmental and economic performance is through the development and implementation of appropriate environment-related accounting systems and practices. While this may include reporting and auditing in some companies, environmental management accounting typically involves life-cycle costing, full cost accounting, benefits assessment, and strategic planning for environmental management information in order to optimize corporate environmental and economic performance and to achieve sustainable business. On the one hand, the benefits of engaging with sustainability implement has been emerged in a large amount of case studies, as stated in (Goretzki Strauss, 2017).These case studies generally appoint that companies may affected by losing opportunities for economic and environmental performance improvement if they failed with recognition about environmental management account during organization activities. Accordingly, it is difficult for the managers to appoint the cost of negative externalities in the financial management plans of organization and the decision can be misleader by even only a small part of internalized externalities. It will enhance the difficulty of decision making for the stakeholders at the same time, whom could be even more misleader by those unexpected internalized externalities if there is no actual financial effects on business (Mistry, Sharma Low, 2014). It has been called the language of business and the accountant in follow provides solution areas of dealing endorsement together with monetary accounting, tax, compliance, management accounting, auditing, economic systems, custom planning, forecasting, payroll and more. But is the character of the accountant changing or not. And how container businesses payment from this change. Technology, the internet, better financial records and strain software has misused the respect accountants composition and brought efficiencies to accountancy practices. The cloud income that accountants preserve pool resources and drive with clients in unaffected time. Expectations of clients are changing (Nitzl et al., 2016). Accountancy practices are accumulation new army to their training portfolio, and emerging new breeds of accountants result in other skills and problem expertise to alleviate clients beyond the numbers. Cloud accounting is the most up-to-date technological revolution in accountancy. Operational in the cloud with foodstuffs likeSage Onemeans that numbers and software are offered online anytime and anywhere. Partnership owners know how to protect their finances up to rendezvous and re-examine issue act from any internet enabled device, together with PCs, Macs, smart phones and capsule devices. The accountant-client bond becomes new joint with the cloud enabling a real-time effective link someplace the accountant bottle impart clients with further many insights into their corporation to advantage them screen performance, form decisions and plan (Soon,2017). Value-added services Accountants are taking on opportunities to differentiate their practices and prod towards value-added army and a file of thing skills together with HR, technology, marketing and leadership to comfort clients beyond the numbers. The client-accountant association is a partnership, with accountants caring about the success Circumstances and milieu The organization has been interacting with its stakeholders since its inception (Warren Burns, 2017). These stakeholder relations comprise evolved over time and the letters and notch of interaction is miscellaneous depending on the stakeholder groups and fields of organization activity. Stakeholders are clear as organizations, associations and parties interacting with the European Medicines help (the help or EMA hereafter), which possess an appeal in or are influenced by the go to work of the EMA and its partners. The dub partners distinguishes the Agencys operational relations in the European dictatorial make contacts and encompasses the citizen competent authorities, the European Commission, European legislative body and other European Institutions (Sunarni,2013). They furthermore consist of global (organisations) partners, such as, the humanity Health Organization (WHO), US FDA, Health Canada, and Japanese narrow establishment (MHLW and PMD) Additionally, EMA has put in set a new operational style in conditions of the plane of stakeholder involvement (inform, consult, consult involve, cooperate / participate). Addressing the inform expression of the methodology, which is enclosed by the EMAs manage to transparency, is an crucial include of the Agency's operations. The EMA publishes in a row on its exact and non-scientific operations, description of its decisions and procedures, and organises stakeholder events. In addition, the known has the rectify to call in rank and credentials from the charity in accordance with its set of laws on entrance to ID and on admittance to information. ideology on stakeholder consultation (consult/consult involve) are heart industrial to rationalize the Agencys attempt and to align it with EC enhanced adjustment Guidelines (SWD(2015) 111 final). In addition, new convention of procedure (Vakalfotis, Ballantine Wall, 2013). Additionally, EMA has put in room a new functioning slant in conditions of the flat of stakeholder involvement (inform, consult, consult involve, cooperate / participate). Addressing the inform air of the methodology, which is roofed by the EMAs get in touch with to transparency, is an focal figure of the Agency's operations. The EMA publishes in order on its exact and non-scientific operations, account of its decisions and procedures, and organises stakeholder events. In addition, the municipal has the completely to demand in order and ID from the society in accordance with its policy on admission to credentials and on admission to information. ethics on stakeholder consultation (consult/consult involve) are mortal industrial to reorganize the Agencys come up to and to align it with EC improved adaptation Guidelines (SWD(2015) 111 final). In addition, new regulations of procedures and clearness lucidity is an significant countenance of the Agency's operations. As for any open auth ority, the organization strives towards personality as amenable as feasible about how it facility and how it reaches its opinions and decisions (Umo,2014). Conclusion This is essential and stands out as an basic standard in stakeholders family member management, behind the entire of the other philosophy outlined below. in truth transparent relationships between the help and its stakeholders, be them with tolerant organisations, healthcare professionals, consumer organisations, the academy or the pharmaceutical industry, buttress an receptive switch over of opinions, stimulate the initiation and citations of dreams and promote inlet decision-making. self-rule and integrity The Agency, its staff, members of the Management go aboard and logical Committees, rapporteurs and experts are functioning with important stakeholders for the shelter. References Abdallah, W. (2016).Accounting, Finance, and Taxation in the Gulf Countries. Springer. Armstrong, P. (2014). Limits and possibilities for HRM in an age of management accountancy.New Perspectives On Human Resource Management op. cit. at, 154-166. Banerjee, B. (2014). 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