The Fourteenth Amendment and Equality Under the Law Essay

The Fourteenth Amendment and Equality Under the Law The Fourteenth Amendment was adopted in 1868 as one of the longest amendments to the Constitution with five parts in total. The most significant part is section one. In the very first sentence of section one, ? All persons born or naturalized in the United States and subject to the jurisdiction thereof, as citizens of the United States and of the state where in they reside? citizenship was universalized. The Amendment was designed to prohibit state governments from curtailing the rights of former slaves after the Civil War, however it has been used to grant all of the personal liberties and rights conveyed in the Bill of Rights. The Amendment gives definition to citizenship,†¦show more content†¦The purpose of the Fourteenth Amendment was to make citizenship of black individual permanent and secure. The amendment did not entirely universalize citizenship because it left out the right to vote, hence the need for the Fifteenth and Nineteenth Amendments granting the right to vote to blacks and then to women, respectively. The Supreme Court under Justice Miller rejected that the ?amendment?s privileges and immunity clause incorporated the Bill of Rights, holding that the only rights protected were access to Washington D.C., and coastal seaports; the right to protection the high seas; the right to use navigable waters of the United States; the right to assembly and petition; and the privilege of Habeas Corpus.? It wasn?t until the 1960?s that this amendment really came into play. The amendment is used to protect our civil rights and liberties as Americans. The Supreme court recognized in 1925 with Gitlow v. New York that the Bill of Rights was meant for all people, not just rich, white males. The court held that freedom of speech and of the press were basic personal rights that were protected by the due process clause of the Fourteenth Amendment, ?No?State shall deprive any person of life, liberty or property with out due process of law; nor deny to any person..equal protection of the law.? In the 1960?s the court then applied that clause to those accused of crimes. They more thoroughly interpreted the Eighth Amendment,Show MoreRelated 14th Amendment -EQUAL PROTECTION UNDER THE LAW Essay939 Words   |  4 Pages EQUAL PROTECTION UNDER THE LAW In school especially, as well as throughout our daily lives, we learn in America to live by the idea of freedom and equality for all. We do not allow race, class, or creed to determine a person’s stature in the community. It may seem as if this is the standard of society, but these ideas of equality have been fought over since the beginning of written history, and even in America today, prejudice still exists. To address these and similar problems, the founding fathersRead MoreThe Case Plessy V Ferguson Essay1726 Words   |  7 Pagesonly† car and was subsequently arrested despite being only a eighth black. In the case Plessy v. Ferguson, 1896 took place during the era of Jim Crow laws which advocated for separate but equal laws. Plessy was presumed colored due to the one-eighth black factor under the Louisiana law. It was held that Plessy was guilty since the race-based Jim Crow laws, which were applied in his conviction, were not in violation of the Constitution as long as the State of Louisiana proffered the separate but equalRead MoreThe Road Brown V. Board Of Education Of Topeka ( 347 U.s.1455 Words   |  6 PagesHistorical Setting The road to Brown v. Board of Education of Topeka (347 U.S. 74 (1954)), is littered with many Supreme Court cases that have battled for equality in education. The Fourteenth Amendment strengthened the legal rights of newly slaves and became the stomping ground for many Supreme Court decisions. There were six separate cases concerning the issue of segregation in public schools that was heard and consolidated into the one case named Brown v. Board of Education. The cases includedRead More The Fourteenth Amendment Essay764 Words   |  4 Pages On a date that will be remembered forever as a step forward for our nation, July 28, 1868, the Fourteenth Amendment became part of the U.S. Constitution. The Fourteenth Amendment gave a new sense of hope and inspiration to a once oppressed people. It was conceived to be the foundation for restoring America to its great status and prosperity. The Amendment allowed â€Å"equal protection under the law†, no matter what race, religion, sex, sexual preference or social status. It was designed to protectRead MoreMilitary Rule Of The Civil War1374 Words   |  6 PagesUnited States from not being given a fair trial, unless there are extreme circumstances preventing the civil courts from being open.â€Æ' Case 8 1. The Court ruled that a monopoly did not violate the Thirteenth Amendment, limiting the protection provided by it. The Court ruled that the Fourteenth Amendment did not apply to the butchers in the Slaughterhouse Cases. 2. The ruling in the Slaughterhouse cases nullified the Dred Scott decision. 3. The Court’s decision meant that as a butcher, you could not supplyRead MoreSchool District V. Schempp1618 Words   |  7 PagesAbington School District v. Schempp is a 1963 Supreme Court Case that challenged religious prayer and teachings in Pennsylvania public schools. The Pennsylvania law made it a requirement for schools in all districts to read from the Bible (at least 10 verses) every day before class began. There was also a clause included in the state action that allowed for any child to be excused from the reading with specific permission from their parent or guardian. The question that this case asks is if it isRead MoreWhat Is The Difference Between Plessy Vs. Ferguson And Brown V. Bored Of Education1130 Words   |  5 PagesAlyssa Olszewski Mrs. Holt Law 7 October 2017 Segregation in the U.S Segregation is the enforced separation of different racial groups in a country, community, or establishment. During segregation people of different races had to ride in different rail cars and attended separate schools. In two cases, Plessy V. Ferguson and Brown V. Bored of Education, the Fourteenth Amendment was argued. The outcome of these two court cases effected African Americans and their fight against segregation. These twoRead MoreEssay on Gay Marriage Is a Human Rights Issue1091 Words   |  5 Pagesstates with laws regarding gay marriage, only 13 legally recognize the union of two same sex people. Some of the reasoning for this is because some people believe that homosexuality is against their religion and thus, homosexual couples should not have equal rights. In a constitutional society such as ours where all people are meant to be treated equally, homosexual couples need to be granted the same rights as heterosexual couples. Equality, under the law, is guaranteed to all citizens under the equalRead MoreThe Case Of Plessy V. Ferguson1072 Words   |  5 Pagesof Education, the Fourteenth Amendment was argued. The outcome of these two court cases effected African Americans and their fight against segregation. These two court case are similar in their fight for a cause because they challenged the meaning of the same law, but different in their outcome. The precedent â€Å"separate but equal† comes from the case Plessy v. Ferguson. This case had a big effect on America. The term â€Å"separate but equal† means that segregation was legal under the constitution.Read MoreCivil Rights And The Bill Of Rights Essay1280 Words   |  6 Pagesimportant rights in the Texas Bill of Rights in the constitution is Article 1 Section 3 and 3a titled Equality and Equality Under the Law. There are differences between civil rights and civil liberties. According to Webster dictionary a civil rights is a nonpolitical rights of a citizen; especially: the rights of personal liberty guaranteed to United States citizens by the 13th and 14th amendments to the Constitution and by acts of Congress. An example of a civil right would be if a person was working

Does Free Will Exist - 978 Words

Does free will exist? This question has been asked by many generations and is still trying to be proven to this day. I believe free will may never be proven to exist or not, but everyone has an opinion on the topic of the existence of free will. Founded on the probability that free will does or does not exist, determines whether a person is found right or wrong for their actions. To say that free will is causally determined, would be to say that no man is guilty for what they have done. In opposition, if I was to say that I did something according to my own free will which is meant to imply that I could have acted otherwise, would be to say that I would be held morally responsible for my actions. I believe that free will is only believed in by the type of person you are and how you were raised. If an action was made, and was not in any way able to be avoided, then free will would not exist. This means that everything is already predetermined and can not be changed or fixed in any wa y known to man. According to the agent, he would have acted differently if the causes of the actions were different. Although, not knowing the causes, he acted that way and was already bound to the act he committed. In this day and time it is now assumed that men are morally responsible for their actions and that they are acting freely according to their decisions. It is believed that free will is only governed by causal laws and the conflict between the two has caused many contradictions. If IShow MoreRelatedDoes Free Will Exist Or Is It All An Illusion?905 Words   |  4 PagesDoes free will exist or is it all an illusion? This question has always bothered people since the ancient time and now it bothers us more than ever. The increase of humankind comprehension in subjects like physics, neuroscience, social science and more; made this question unfathomable. Great minds like Sir Isaac Newton concluded that everything like the motion of planets, stars and the universe, our decisio ns are all predetermined. On the other hand, Quantum physic proposes the opposite; some scientistRead MoreA Bible Study Session At The Emanuel African Methodist Church1408 Words   |  6 Pages why does God allow any evil to occur? The Problem of Evil is that if an omnipotent, omniscient, and omnibenevolent god exists, then evil does not but evil exist. Therefore such a God does not exist. There are different ways to explain how both God and evil exist. Evil does exist in our world and it does because God gives mankind free will and that evil is necessary for good. Those who disagree will argue that God has nothing to do with the problem because he does not exist, good can exist withoutRead MoreProblem Of Evil And The Free Will Defense1038 Words   |  5 PagesGall Harari PHI2010 Kearns 19 October 2017 Problem of Evil and the Free Will Defense Evil is something that exists in many forms. From big evils like Hitler’s Holocaust and slavery, to small evils like getting a papercut and getting stuck in the rain (perhaps to some this might be a big evil), evil is basically anything that is not good. For theologians, evil poses several problems, most notably when it comes to the existence of God. To most theologists, God has a set definition. God is definedRead MoreEvil, Moral And Natural Evil1408 Words   |  6 PagesFor centuries human beings have been questioning the existence of God. This has led to numerous questions and theories. For instance, if God is all-know, all-loving, all-powerful then why does he allow tragedies, natural disasters and overall bad things to occur? Is he willing to remove all evils but not able to? Then he must not be all powerful. The Greek philosopher Epicurus stated: is he able but not willing? Then God must not be all good. Is he able and willing? Then why is there evil? Or isRead MoreWhy Evil Exists Essay1172 Words   |  5 PagesWhy Evil Exists After the World War II and the Holocaust, many Jewish and Christian people were left wondering why God would let such a thing happen. Many felt estranged, as if God had somehow abandoned them in their most desperate time of need. The world needed an explanation as to why God would let such a thing happen to his so-called children. This need for an explanation of why evil exists in a world that is supposed to have been created by an all-powerful and all-loving God hasRead MoreThe Nature And Existence Of God1364 Words   |  6 PagesGod of classical theism is incompatible with the reality of the world around us; could such an all-loving, all-powerful and all-knowing God exists in conjunction with instances of immense and seemingly pointless suffering? It does seem unlikely that such a God exists alongside evil. However, it is questionable whether this is a proof that God does not exist. The problem of evil which forms as; ‘is God willing to prevent evil, but not able? Then he is not omnipotent. Is he able, but not willing? ThenRead MoreThe Theory Of The Design Argument1201 Words   |  5 Pagesif the design argument succeeds in showing that a designer made the universe (or the organisms in it), the argument does not succeed in establishing what characteristics that designer has. For this reason, the argument does not show that God exists. Is Hume’s claim correct? How seriously does this undermine the design argument? I think that Hume’s claim that the design argument does not succeed in establishing what characteristics the designer has is valid. Paley’s design argument poses the existenceRead MoreGod Must Not Exist : The Argument From Evil1233 Words   |  5 Pagesthe most serious objections to the hypothesis that God exists. Put simply, the argument from evil follows the basic form: If God were to exist, then that being would be all-powerful, all-knowing, and all-good. If such a being existed, then there would be no evil. There is evil. Hence, God must not exist. This argument presents a contradiction by supposing that worldly evil and an all-knowing, all-powerful, and all-good God could not exist simultaneously. This brings forth a distressing decision:Read MoreThe Problem Of Evil Questions God s Existence995 Words   |  4 Pagesevil questions if a Supreme Being actually exists, by arguing why a being of all-good would allow evil, importance of evil in a good world, and questioning God’s intervention in evil. An omniscient God knows that evil does exist because he allows it. First, God created man in his image. God made man with morally good qualities like love, faith, and kindness. Why? It is because of PKG. As Sober states in Core Questions is Philosophy, â€Å"If God were to exists, then that being would be-all powerful, all-knowingRead MoreEssay on The Problem of Evil1269 Words   |  6 PagesAndrew R. 11/21/12 Phil 300 The Problem of Evil One of the most interesting questions in the world is, â€Å"If a God exists, why is there evil in the world?† Most people respond with, â€Å"If God created the universe and us, then there should not be evil in the world,† when asked about God or any other powerful being. The problem of evil is also believed to be the cause of Atheism, and I do believe that there is a solution for this. The problem of evil is not a correct argument. The arguments

Rigor And Low Income Schools Essay - 1480 Words

With an increase in rigor in classrooms throughout the United States, there is often the question of its effects for students in low income schools. In addition to the school setting, rigor is also a key factor in quality education. But, will rigor have an impact on these students in high poverty areas? Or will this increased rigor lead to added frustration? In recent years, it has been found that if the level of rigor is increased in the classroom, students of all backgrounds will show improvement on standardized tests. However, due to achievement gaps in low income schools, in comparison to more affluent schools, the level of rigor will require adjustments to meet the needs of the population. Background Since entering education, rigor has been the focus of quality instruction. Rigor is defined as, â€Å"creating an environment in which each student is expected to learn at high levels, and each is supported so he or she can learn at high level, and each student demonstrates learning at high level.† (Blackburn, 2008). Rigor is, essentially, creating a learning environment where students are expected to think at higher levels. This occurs through asking and answering questions and applying newly learned skills. Students are also expected to struggle, but in a nurturing environment where they are acquiring the skill by doing so. In addition to creating an environment that fosters higher level learning, there are other necessary components to rigor in the classroom.Show MoreRelatedTechnological Advancements Changed The Lives Of Americans Essay1586 Words   |  7 Pagesthe next generation s needs as a growing and advancing society. 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Research has shown that a child from a high income family will have a better life chance and that a child from a low-income family has less of a chance to move up the ranks. In my paper, I will argue that there is a correlation between socioeconomic status and quality of education in that the higher socioeconomic status a person hasRead MoreEffect of Nutrition on Academic Performance895 Words   |  4 Pages RGS6035.E2 - Chapter 1 Kurt Cornett Amberton University Effect of Nutrition on Academic Performance Every year millions of tax dollars are spent on school nutrition programs all over the United States. Legislators across the nation lobby for coordinated school health programs and place increasing emphasis on student nutrition. Television commercials remind kids to eat a balanced diet and food products aimed at students are everywhere. In recent yearsRead MoreReasons For Asian High School Students782 Words   |  4 Pageshigh school students are not applying to colleges, this paper will discuss two reasons. First being, some Asian students are not able to pay for tuition. According to Gildersleeve (as cited by Hellen, 2002), for the past 20 years it has been more difficult for lower-income students to afford for college through merit-based financial aid in comparison to students who comes from middle to higher-income families. The second reason is because of their ethnicity. Which is why it is vital for school counselorRead MoreThe Between Rich And Poor Social Classes1433 Words   |  6 Pagessocially rigid England (Ferguson). Moreover, this fear of an increasingly socially rigid America has inspired several reforms to take place. Most notably, higher minimum wages, in an effort to reduce household poverty [...] to protect unions from low-wage competition, and to promote social justice and other normative/ideological goals† (Kaufman), which are all important attributes for a socially elastic society. To exemplify this, last year the highest minimum wage in American history was passed

Introduction to Management Accounting

Questions: 1. Discuss the role of management accounting in an organisation.2. Discuss the different methods of dealing with overheads when pricing products in a manufacturing firm. 3. Provide an analysis of two of the modern techniques in management accounting An example of a modern technique would be JIT, making references to practical applications.4. Discuss the objectives of budgeting. Answers: 1. Role of Management Accounting Management accounting is a method through which the provisions relating to the accounting information is used for the enhancement of the financial and operational policies of the business enterprise. It is used for the purpose of management decisions making and the financial reporting procedures in the business organization (Kaplan 2015). The following are the differences between the financial and managerial accounting in a business organization. Aggregation financial Accounting takes into account the entire business performance of an entity. However, management accounting operates on a more detailed level considering factors like the profitability, product line as well as the customer and the geographic region(Weil 2013. ). Efficiency - Financial Accounting relates to the financial condition of a business enterprise. In addition, it can be noted that the management accounting refers to the issues in the financial information and the methods through which the organization is solving them. Proven information - Financial Accounting deals with the reporting of facts in the accounting statements of a business entity. In this regard, it can be said that management accounting deals with the operational policies of a business rather than concrete financial facts.(Salako 2016) Reporting focus - Financial Accounting deals in the development of financial statements in and outside the company. Management accounting deals in the development of operational reports, within the financial operations of a company. This is an essential distinction between the financial and the management accounting. Management accounting has been playing an essential role in the process of re-innovating every aspect of the internal operations of a business enterprise(Weygandt 2015.) . Standards -- The financial accounting system is only concerned with the development of financial reports of a business entity (Parker 2012). In this regard, it can be noted that the management accounting is concerned with the development of the financial reports of a business entity. The standards have to be set as per the needs and the wants of the organization. Time period -- The financial accounting of a business entity have to be concerned with only with the past financial statements prepared in the operational policies of a business entity Management accounting concerned with the issues relating to the development of the financial and the operational policies of a business enterprise. Therefore, it deals with the future time period of the operational strategies of an entity. Valuation - The financial accounting shall address the valuation of assets and the liabilities of a business entity. In this regard, it can be said that it is involved with impairments as well as revaluation.(Demski 2013). However, management accounting is concerned with the value of these items in the operational policies of the business enterprise. , 2. Major methods of overhead allocation The following are the major methods in allocating the overheads. Job- order costing - Small and medium business enterprises generally use job-order costing. In this regard, it can be said that these business enterprises have to allocate overhead costs based upon a pre-determined rate. The job order costing is usually done by dividing the total estimated overhead costs by an allocation-based chosen in a company. The labour costs have to be changed as per the changes in the labour costs of an organization (Otley 2013.) The job order costing has been effective in evaluating the job order received fromm Process costing - Companies using the process costing method have to assign costs to certain products. The processing departments have to be used on the basis of the operational costs of an organization.(Roncalli 2013) . Te process costing method is the most appropriate method in determining the operational processes of a business entity. The process costing method is the most suitable procedure in the case of the manufacturing entities having an impact on the operational processes of a business entity. This method is used in assessing the production expenses of a business enterprise(Weil 2013. ) .This would reducing the operational expenses of a business entity. Activity based costing -- This method shall not facilitate the business enterprise in the case of external reporting. This method would only be appropriate in the case of internal reporting to stakeholders of the business entity(Chenhall 2015). As such, it can be said that activity based costing has been essential in pre-determining the allocating expenditures of the organization. The activity - based costing is suitable to all kinds of expenditures in the organization. Activity - based costing has been essential for the business entity to improve the operational processes of the business enterprise. (Roncalli 2013). The Activity based costing has been essential for the business enterprise in re-innovating the internal operations of the business enterprise. This shall help the business enterprise in determining the operations of the business enterprise in the case of the activity-based costing of the business entity. (Deegan 2016). Variable costing - The variable costing method specially emphasizes on the production levels of the business entity in determining the operational expenses of the business entity. Tthis would assist the business enterprise in changing the operational procedure to achieve maximum profits.(J. K. Weygandt 2015) In this regard, it can be said that the brand has been effective in determining the operational expenses of the business entity. The variable costing procedure has been effective in determining the operational expenses of the business expenditure. The variable costing has been effective in determining the expenses of the business entity. The variable costing method assesses the production expenses and makes the budget accordingly. 3. Management Techniques in Management Accounting The following are the two main tools that are an essential part of the modern management techniques in the modern management techniques Balanced Scorecards An essential part of the modern management techniques is the balanced scorecard that combines the financial as well as the non-financial measures to assist the organization in achieving business growth. The annual compensation offered to the management of the organization is dependent on the balanced scorecard method.(Otley, Readings in accounting for management control 2013.) In this regard, it can be said that the balanced method have certain limitations. There have been negative consequences associated with the balanced sheet method. However, calculation of bonus amounts in when offered to the employees of the organization is a complex procedure. As such, the business organization has to be careful in using the balanced score- card strategy. Incorrect use of the balance score- card shall be essential for the employee in analyzing the performance of the employee and achieving growth. The balanced score card in the business organization have been effective in determining the operational policies of the business enterprise. The balanced score card assists in classifying the expenses as per the fixed expenses and the variable expenses of the business enterprise.(Salako 2016). This has been instrumental in reducing the workload of the operational department in a business organization. Real time inventory management The real time-inventory management had a considerable impact on inventory management.(Baiocchi 2014). The real time inventory management system in the organization, business have been able to track each item throughout the production as well as the distribution procedure in the organization. This inventory management system has been useful for the organization in dealing with a huge amount of inventory. (Demski 2013) The real time inventory management system has been an essential innovation that facilitates the financial operational of the business enterprise. The real time inventory management shall assist the management of the organization in creating effective policies for the management of the organization. The real time inventory management has been effective in creating the operational policies of the business enterprise(Roncalli 2013). The inventory management has been effective in maintaining the inventory levels to meet the supply demands of the organization. However, the real time inventory levels have been operating in the same product and the service line. The real time inventory management system is an essential part of the global market. The manufacturing and the service department are the essential user of the real time inventory system in the global market. 4. Budgeting Objectives Budget is the guideline and the framework, which determines every expenses that has been incurred in the operational activities of the business(Kaplan 2015).It shall assist the business entity to make a pre-determined marketing plan and as well as inherent financial position of the business entity. The following are the objectives of budgeting Providing structure - A budget establishes the framework under which the expenses of the organization is to be allocated. Thus, the daily business functionalities are executed under the pre-determined objectives of the budget. The expenses of the production and the operation are restricted within a limited period, through which the organization is expected to deliver the expected results. The structure have been providing guidelines and the regulation through which the organization is expected to execute the operational activities in the existing financial year(Chenhall 2015). The structure reflects the guidelines that would represent the existing trends of the operational policies of the business enterprise. The budget guidelines has stated the existing expenses schedule of the organization and thereby identifies the discrepancies in the operational processes of the business organization(Blankespoor 2013) . Following the budget structure prepared in the beginning of the year, the budget plans its business functionalities accordingly. Cash Flow prediction - The cash flow of the existing year is determined with the help of a budget. This is particularly useful in the case of companies having a irregular sales revenue throughout the year. This is an essential feature of the budget of an organization and shall assist the business enterprise in delivering the expected results as per the pre-determined objectives of the enterprise (Blankespoor 2013).The prediction of cash flow in every year shall assist the business entity in controlling the expenses as well as achieving financial stability. It has been mentioned that the budgets have generally served the organization in predicting the future cash flows of the organization. The Cash flow levels in the organization shall reflect the inherent ability of the business organization to pay off the short term loans. In addition, the cash flow represents the inherent financial strength of the business organization. Allocation of resources - The budgeting process is use in the process of decision making in the case of allocation of resources. According to Kaplan and Atkinson (2015), the purchase of fixed assets in the organization can be decided upon the pre-determined budget of the organization. This is particularly useful in the case of the manufacturing industry where there are different aspects to the production and the distribution process in the organization. stated that the allocation of resources has been a particularly essential feature of the budgeting process in the organization (Baiocchi 2014). The resource allocation has been important in saving time and resources of the business enterprise. The budgeting technique has been essential to ensure smoother business operations. stated that the budget help decide the amount of variable expenses in the business entity (Deegan 2016) Model Scenarios - The budget helps in determining the model scenario or the path through which the business organization can follow to attain the pre-determined goals and the objectives of an organization. The financial results of the organization have to be achieved as per the model scenario developed in the organization.(Kaplan 2015). The model scenarios in a business organization shall address the needs of a business entity. In addition, it shall enable the errors in the operational policies of the business entity. Performance assessment The performance of the organization shall be assessed as per the budget developed in the existing financial year. As such, it is an effective tool to monitor organizational performance for the management of the organization, thereby, leading the organization towards the growth. The budget has been effective tool for the business organization to achieve growth of the organization.(Baiocchi 2014) . Thus, the performance assessment shall deal with the operational policies of the business enterprise. References Baiocchi, G. and Ganuza, E. " Participatory budgeting as if emancipation mattered." Politics Society, 2014: 42(1),. pp.29-50. Beatty, A. and Liao, S. " Financial accounting in the banking industry: A review of the empirical literature." Journal of Accounting and Economics., 2014: pp.339-383. Beatty, A. and Liao, S. "Journal of Accounting and Economics." Financial accounting in the banking industry: A review of the empirical literature, 2014: pp.339-383. Blankespoor, E., Linsmeier, T.J., Petroni, K.R. and Shakespeare, C. . " Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk?." The Accounting Review, 2013: 88(4),pp.1143-1177. Chenhall, R.H. and Moers, F.,. "The role of innovation in the evolution of management accounting and its integration into management control." Accounting, Organizations and Society, 2015: pp.1-13. Deegan, C. "So, who really is a noted author within the accounting literature? A reflection on Benson et al.(2015)." Accounting, Auditing Accountability Journal, 2016: 29(3), pp.483-490. Demski, J. Managerial uses of accounting information. Springer Science Business Media., 2013. Grendel, A. and Welter, M., Sap Ag,. Method for allocation of budget to order periods and delivery periods in a purchase order system. U.S. Patent, 2013. Kaplan, R.S. and Atkinson, A.A. Advanced management accounting. PHI Learning, 2015. Otley, D. and Emmanuel, K.M.C. Readings in accounting for management control. . Springer., 2013.. Readings in accounting for management control. Springer, 2013. Parker, L.D. . Qualitative management accounting research. Critical Perspectives on Accounting, 2012. Roncalli, T. Introduction to risk parity and budgeting. CRC Press., 2013. Salako, M.A. and Yusuf, S.A.,. . Cost Accounting: A Pivotal Factor of Entrepreneurial Success. 2016. Weil, R.L., Schipper, K. and Francis, J.,. Financial accounting: an introduction to concepts, methods and uses.. Cengage Learning, 2013. . Weygandt, J.J., Kimmel, P.D. and Kieso, D.E. Financial Managerial Accounting. John Wiley Sons, 2015. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E.,. Financial Managerial Accounting. . John Wiley Sons, 2015.