Criminological theories - Durkheim, Beccaria, Lombroso

Criminology is a field that has been researched prolong. Most of the information explaining crime and delinquency is based on facts about crime (Vold, Bernard, Daly 2002, p.1). The aim of this paper is to describe the theories of crime and punishment according to the positivists Emile Durkheim and Cesare Lombroso, and the classical criminologist Marcese de Beccaria. The theories were developed as a response to the industrialisation and the modernisation of the societies in the 18th and 19th centuries and were aiming to create a rational society and re-establish social solidarity (Vold et al 2002, p.101). The criminological perspectives of crime and punishment will be discussed in a form of dialogue between the three theorists exploring†¦show more content†¦These factors are the basis of my theory that crime should be discussed on individual level rather than social structural (Vold et al 2002, p.28). Beccaria: I have a different theory regarding crime and delinquency. In my opinion, all individuals possess freewill and rational manner, which means that they make rational choices based on that freewill (Lombroso 2002, pp.272-273). Rational manner is the explanation of the relationship between laws and crime as it means that individuals rationally look out for their own best interest and personal satisfaction. However achieving satisfaction may lead individuals into activities considered as crime by the society. This clashes with the interest of society to preserve the social contract and stop criminal behaviour through punishment (Greek 2005). Durkheim: Punishment is one of the main aims of the criminal justice system. As crime is an act that is in breach with the collective conscious the punishment of criminals plays a main role in the maintenance of social solidarity. When the state of collective conscience is violated, the response of the society is consisted of repressive sanctions that do not aim for retribution or deterrence, but aim to prevent the demoralisation of those who are making sacrifices for the interest of society. The punishment of criminals is required to sustain the commitment of citizens to the society (Pratt 1994, pp.2-3). If punishment is not present members of the community may lose theirShow MoreRelatedThe Theories And Theories Of Criminology1772 Words   |  8 Pagesscience in the recent years, and various theories and perspectives have been developed by the social scientists and criminologists in this regard. With the development of sociology as a new subject of study and defining the sociolog y by the August Comte in 1822, the way was paved for the development of criminology, as the new branch of study. This Branch deals with the study of crime and it gradually developed as academic discipline in Britain in 1950s. Cesare Lombroso became the founder of criminologyRead MoreSchools of Criminology5403 Words   |  22 Pagescrime has been a baffling problem. There is hardly any society which is not beset with the problem of crime. Dr. Heinrich Oppenheimer in his book ‘Rationale of Punishment’ says that a crimeless society is a myth. Commenting on this aspect, Emile Durkheim says, â€Å"a society composed of persons with angelic qualities would not be free from violations of the norms of that society†. In fact, crime is a dynamic concept changing with social transformation and evolution of the human society . PrimitiveRead MoreEssay about Rendezvous Disciplines2796 Words   |  12 Pagespurpose of this essay is to discuss the meaning and validity of the label criminology has as a ‘rendezvous discipline’. To do this, this essay illuminates where criminology originates from and what its primary focus is. The Chicago School, Lombrosian Theory, Positivist and Classical criminology, are discussed. Other disciplines namely Sociology, Psychology, and the Criminal Justice Sector are examined and applied to the broad subject of criminology, to show the network of how this subject came to beRead MoreEssay on Criminological Theories13456 Words   |  54 PagesStudent Study Guide for Ronald L. Akers and Christine S. Sellers’ Criminological Theories: Introduction, Evaluation, and Applications Fourth Edition Prepared by Eric See Youngstown State University Roxbury Publishing Company Los Angeles, California 1 Student Study Guide by Eric See for Criminological Theories: Introduction, Evaluation, and Application , 4th Edition by Ronald L. Akers and Christine S. Sellers Copyright  © 2004 Roxbury Publishing Company, Los Angeles, CaliforniaRead MoreCRM 1301 Midterm uOttawa Carolyn Gordon Essay10218 Words   |  41 Pageshad to pay for everything regardless of their guilt Industry $$ Breeding grounds Physically (diseases) Offence (everyone was in regardless the nature and seriousness) Cesare Beccaria (1738-1794) Italian Aristocrat Was part of a group called Academy of Fist One of his brothers who worked in a prison allowed Beccaria to view the prison life 1764: anonymously published his book which criticized the Justice System Essay of Crime Punishment 1764 (was on the prohibited book list) Critique of

Hr Interview - 705 Words

Arbo Miller Human Resources Representative McQuay International, INC. Arbo Miller is the human resources representative for McQuay International, Inc. located in Verona, Virginia. McQuay International is a manufacturing company that employees approximately 500 people. Ms. Miller’s responsibilities include benefits management, keeping track of employee attendance, trouble-shooting, hiring, and employee record keeping, assisting to implement employee incentives. Ms. Miller attending Eastern Mennonite University as a liberal arts major but did not obtain a degree. Before coming to work for McQuay she spent many years as an office manager. She has been an employee of McQuay for a little over three months. She works directly under†¦show more content†¦o What two or three accomplishments have given you the most satisfaction? Why? o What led you to choose your major or field of study? o What parts of your education do you see as relevant to this position? o What experience do you have in this field? o Describe your management style. o Whe re do you see HR/HRD heading in the future? o Do you feel upper management supports training and development? o What was one of the hardest things you’ve ever had to do in your position? o What is it about your current job that you look forward to doing in your currentShow MoreRelatedInterview : The Successful Hr Manager Essay1138 Words   |  5 PagesInterview # 2 Date: 03/21/2016 Interview Transcript Interviewee: What are the characteristics that make you a successful human resources manager? Interviewer: The successful HR manager ... is a leading figure, distinct, very important, have the status of reference to all of the project, which contains figures and team members who have different backgrounds. 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Analysis of Divisional Performance of Asian Paints Ltd Free Essays

DEPARTMENT OF COMMERCE SCHOOL OF MANAGEMENT PONDICHERRY UNIVERSITY ASSIGNMENT ON ADVANCED COST ACCOUNTING ANALYSIS OF DIVISIONAL PERFORMANCE OF ASIAN PAINTS LTD SUBMITTED TO: -SUBMITTED BY: – DR. G. SHANMUGHASUNDARAM A. We will write a custom essay sample on Analysis of Divisional Performance of Asian Paints Ltd or any similar topic only for you Order Now PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques. How to cite Analysis of Divisional Performance of Asian Paints Ltd, Essay examples

Ammonia Treatment in Textile Processing free essay sample

Ammonia Treatment in Textile Processing BY Mrzatnqazt Ammonia Treatment in Textile Processing Before Studding Ammonia Treatment we have to know about the Pretreatments in textile processing. Why we do Pre-Treatments? Pretreatment is the heart of processing of textile. Grey cloth after weaving is quite unattractive and contains numerous natural as well as added impurities which hinder the successful carrying out of subsequent step like dyeing, printing and finishing. What are Pre-Treatments? In Pretreatment, all these impurities are removed and fabric is brought to a stage here it is more absorbent and white and can be easily processed further. In other words Pretreatment process could be defined as procedures concerning about the removal of natural and added impurities in the fabric to an optimum level that can provide good whiteness and absorbency by utilizing minimum time, energy and chemicals as well as water. Major steps involved in textile pretreatment are: De-sizing, Scouring, Bleaching and Mercerization or Ammonia Treatment In every step, different chemicals are involved which are: Ð’Â » Wetting Scoring Agents, Ð’Â » Sequestering Agents, Ð’Â » Mercerizing Agents or Liquid Ammonia, nd Ð’Â » Hydrogen Peroxide Stabilizers Pretreatment is important!!! 70% of problems during dyeing and finishing are caused by pretreatment. Now What is Mercerization? Mercerization is a method for processing cellulose fibers by alkalis. This processing makes the inside of the fibers swell to exploit new fiber properties beyond their original feel or physical properties. Sodium hydroxide (NaOH) and ammonia (NH3) are used as the alkaline chemicals for mercerization. Ammonia Mercerizing of cellulose fibers History: The use of ammonia in mercerization has been known since the 1930s and was eveloped commercially for fabric processing around 1970 in what was originally known as the Tedesco process, which was subsequently acquired by the Sanforized company and made well-known as the Sanfor-Set process. The fashion appeal of so-called flat-finish denim resulting from Japanese ammonia-finished denim that many companies substituted caustic-mercerized fabrics, often presenting them as ammonia finished. Working: By combining ammonia mercerization and Sanforizing in a single step shrinkage control is greatly improved in denim. In contrast to caustic mercerization, the fabric is ofter, semi-permanent press properties result and in the case of twill fabrics, there is less seam-puckering in garments, less leg- twist and edge-fraying. Unlike caustic mercerization, the fabric is not degraded, avoiding a harsh hand even after multiple washings. The resistances to abrasion tear and tensile is significantly improved. The original process consisted of passing the fabric though a bath of liquid ammonia with 100% pickup for approximately 10 seconds. The ammonia was removed with dry heat applied by passing over blanketed, steam heated dry cans which removed about 90% f the ammonia which was then recovered by a recovery plant consisting of large, pressurized towers and made available for recycling. The rest of the ammonia, which chemically bonded to the cellulose, was removed by light steaming. Effects Defects: The difference in effect as opposed to caustic mercerization is because with ammonia, there is less fiber-swelling, therefore the fibers are more pliable, which Additionally, unlike standard wet-finishing of denim, the ammonia penetrates completely into yarns and fibers, resulting in complete wetting, which is necessary for lasticizing the cotton for consistent shrinkage and elongation. In garments that are fabricated from ammonia treated-fabrics, the garment life is longer after long periods of wear and repeated washings, improving sustainability. Penetration: The much smaller molecular size of ammonia allows it to penetrate completely into every fiber of the fabric, unlike caustic which causes such rapid fiber- swelling that the caustic is blocked at the surface of yarns, preventing further penetration. The surface tension of ammonia at 26 dynes/cm is a third that of caustic (NaOH). The ower surface tension overcomes the enormous resistance of air trapped in the fabric which is a characteristic of heavy cotton fabrics. Additionally, at normal mercerization concentrations of caustic (23%/30 Baume), sodium hydroxide forms a hepta-hydrate with water (NaOH7H20), which results in a slow-moving, bulky group. Permanent- press effects: The permanent-press effects are achieved without the use of cross-linking resins, however, the commonly-used resins are soluble in ammonia and a combination resin finish and mercerizing, plus Sanforizing can be achieved if a soluble catalyst is mployed. Additionally, ammonia acts as a formaldehyde-scavenger and resin- treated fabrics that are ammonia treated will produce no free-formaldehyde. Shrinkage: As a rule, fabric shrinkage depends on the time of exposure to the ammonia, with 80% of the shrinkage occurring in the initial 6 seconds. Very close control of final shrinkage is achieved by fabric tension in the ammonia application in combination with compressive shrinkage. By 1974, the primary application of ammonia mercerization was for treatment of heavy-weight cotton fabrics such as denim and orduroy, which are difficult to properly mercerize with traditional caustic treatments. The ammonia process was intended as a replacement for conventional mercerizing for both fabrics and in mercerizing sewing threads (Petrograd process). Ammonia Recovery: The original ammonia recovery methods required a large capital investment which limited acceptance in the textile industry, however, a more recent design has adopted patented seals that totally isolates the dry and steam process sections in order to avoid ammonia from coming into contact with water and air subsequently liminating the need for an expensive distillation and recovery operation. Furthermore the seals also isolate the machine from the outside environment so that there are absolutely no ammonia odors in the room where the equipment is operating. This unit also does not employ a felt calendar, which can also transfer allowing denim to be processed on the same machine without contamination of non- denim fabrics as well as reducing the problem of back staining with denim that occurs in caustic mercerization, since no water is required for washing.. All the imited residues of non-recyclable ammonia are completely neutralized and can be safely sent to the water treatment plant, so together with the significant reduction in water usage, this newer ammonia process can actually be considered environmentally friendlier than conventional caustic mercerization. Dry-crease recovery: Ammonia- mercerization provides a higher dry-crease recovery and higher shrinkage consistency than caustic mercerization, especially with the dry-steam method of recovery. However, caustic mercerization still has an advantage with regard to luster nd improved depth of color in dyeing, although the uniformity of dyeing after mercerization is significantly improved with ammonia. Ammonia treatment results in a more rounded cotton fiber, which scatters light more, in turn resulting in a luster that is less bright. An additional advantage of ammonia mercerization is the absence of alkaline oxy-cellulose that results with caustic treatments, which is evidenced by strength-losses and dyeing variation. The lower pH of ammonia allows safe treatment of more sensitive fibers like linen (flax) or silk. With caustic treatments of fabrics like enim, the elimination of washing required in caustic mercerization avoids the problems with removing caustic. Mercerizes are not normally equipped with drum washers for removal of caustic from heavy cotton fabrics and contamination remains on the fabric at the time of drying which results in damage to cotton. The use of acetic acid to neutralize creates a problem with the formation of sodium acetate, which produces a very harsh feel. The ammonia process on denims also produces a much flatter, richer appearance and improves the performance on stretch denim improving fit. Tension control: Tension control is important in both ammonia and caustic mercerization for improved fabric tenacity and elongation. Moisture regain is improved in both if tension is applied prior to fiber swelling.