Is Mary the Theotokos?

Is relationshipy shame the Theotokos?Is bloody shame the Theotokos?Does it matter?Without the fiendish sodding(a) bloody shame Christianity, would be meaningless. That bloody shame is produce of deity is rooted deeply in sacred scripture, and this Church article of credit has been confidently taught since the Council of Ephesus (A.D. 431), during which occurred a decisive interjection of the Churchs teaching authority on behalf of Marys bode m break uphood and against the claims of Nestorius, Bishop of Constantinople who stated that Mary did non give in birth to beau ideal, only when when to an ordinary baby, c e truly(prenominal)ed Christ, who was in virtually way connected to divinity. Consequently, Mary did not deserve to be called by the gentle action of Theotokos, or holyion- common carrier, b arely rather the meeker title of Christotokos, or beargonr of Christ.To get an idea of what was happening at the time we desire to generate a brief look at why thi s controversy began and at what was cosmos state. So, to begin, it was the primary concern of the Council of Nicaea to make it plain beyond all possibility of misunderstanding that Jesus of Nazareth, temporary hookup personally distinct from the Father, is God in the fullest sense of the news. As the Creed states, God from God, Light from Light, true(a) God from true God, consubstantial with the Father it was the Churchs de frontierination to maintain this doctrine of derived equality without deviating into either modalism or tritheism, that led her on the eagle-eyed able pilgrimage whose goal was full understanding of that mutual interpenetration of the three whatsoever divine Persons, through their juncture with the ace divine Essence, which is denoted by the word perichoresis. Only when the divinity of the parole had been firmly established could the Church give her full attention to the fact that the Son, being God, had become mankind.But discharge there be in Christ an unperplexed union of cleric and manhood? This was the question which was to exercise the minds of theologians and throw the tone of the Church into ruction from Constantinople to Chalcedon.What the orthodox Fathers were striving to do, and what was ultimately achieved at Chalcedon, was to preserve the doctrine of unconfused Godhead and manhood of Christ against tendencies which strove, on the one hand, to unite the 2 impairment at the bell of confusing them with each other and, on the other hand, to keep them distinct at the cost of separating them. This today whitethorn not seem to offer any special difficulty that this is so is a sign of the triumph of Chalcedon in theological thought, only when, in the one-fifth century it was a notion that could only be achieved at the cost of bitter controversy and schism.So, when the theologically unimaginative but critically expeditious Nestorius became Patriarch of Constantinople everything was ready for an explosion, which c ame when Nestorius openly supported his chaplain Anastasius in denouncing the application to the call down Virgin Mary of the title Theotokos. Nestorius was an Antiochene in Christology, deeply influenced by the ideas of Theodore of Mopsuestia, and it was his clumsy, clumsily articulated elucidation of the inferences of the position of the Antiochenes that was to set light to the controversy.Quite betimes on Nestorius was called upon to pronounce on the suitability of Theotokos as a title of the Virgin Mary, and ruled that its correctness was doubtful unless Christotokos was added to balance it.But in getting himself around this issue Nestorius used uncontrolled language which was reason to provoke those whose approach was different to his consume. He argued that no human being could be Gods mother and no human being could give birth to God Mary gave birth to a man not God, the cock of divinity. God could not have been carried for nine months in a womans womb, or have been wrap ped in baby-clothes, or have suffered, died and been buried. Behind the comment of Mary as Theotokos, he professed to detect the Arian theory that Marys Son was human or the Apollinarian concept that the manhood was imperfect.These flare-ups of Nestorius were calculated to be confrontational. But they play into the hands of Cyril of Alexandria, Nestoriuss bitter rival. Cyril claimed to see in them as a resurgence of the theory of two sons which was rejected in the fourth century. Alarmed by this claim that Marys son was just a man, Eusebius, later to become Bishop of Dorylaeum, chop-chop concluded that Nestorius was trying to re-establish the adoptionism of Paul of Samosata. By exploiting this interpretation Cyril was able to arrest Nestoriuss condemnation as a heretic at the Council of Ephesus in 431. base on these judgements the traditional picture of Nestorianism as a heresy which decompose God/man into two distinct Persons rapidly formed itself.When cleric Scripture is ab out to ensure of the birth of Christ from the Virgin Mary or his death, in no place does it appear that it puts God but either Christ or Son or ennoble, because these three are indicative of the two spirits, right off of this and instanter of that, now of the one and now of the other. For example, when the Book relates unto us the birth from the Virgin, whom docs it assert? God sent his Son. It says not that God sent God the vocalise, but it secludes a name which indicates two the natures. Since the Son is man and God, it says that God sent his Son and he was born(p) of a woman and therein thou seest that the name is put which indicates both the natures. Thou callest him Son according to the birth from the consecrateed Virgin, for the Virgin aim / of Christ unadulterated the Son of God. But since the Son of God is twofold in natures, she bare not the Son of God but she bare the humanity, which is the Son because of the Son who is fall in thereto (Nestorius, 450 AD).Th e first chapter of St Johns Gospel tell us quite an simply that the volume became bod and dwelt among us. Two points need to be noticed. The first is that in Hebrew flesh and blood intend not just the material part of a man in contrast with his soul, but human nature as a whole. The certify is that St John does not say that the develop get together flesh to himself, but that he became flesh. St Athanasius was fundamentally clear on this point. In general, however, he was quite content to think of the prosopopoeia as taking place through the union of human flesh to the divine Word.He took upon him our flesh, as Aaron did his robe, and assumed a body like ours, having Mary for the baffle of his body (Athanasius, 356/360).Nestorius himself neer drew from his premises the conclusions which Cyril believed him to have drawn and which were drawn by any(prenominal) of his followers. Nor is it to be supposed that the outlook of Antiochene theology logically implied the Nestorian heresy.What is true, however, is that, while the pluralistic emphasis of Antioch do it perfectly easy to preserve the short permitter of the humanity and the divinity in Christ, it made it very difficult to suffer for their real union.Apollinarius had maintained the union by removing from Christs humanity one of its constituents, the clear-sighted soul, and inserting the divine Word (Logos) in its place. No Antiochene could tolerate such a mutilation the humanity must remain entire and complete. But how then is this oneness of divinity and humanity to be effected? If the humanity is complete we shall sure enough have a complete human individual and it will be this individual and not the divine Word (Logos) who will be the publication of Christs life. No wonder, then, the Alexandrian will reflect, that these Antiochenes refuse to call Mary theotokos they cannot cooperate believing that he whom she bore was not God but a man, even if God came to dwell in him after she had bor ne him. Whatever they may say, they believe in two Sons, one the Son of God and the other the son of Mary, however close the relation of the two may be.The clangoring between these points of persuasion was fierce at first. Cyrils intervention was quick when he heard of Nestoriuss mockery of Theotokos, in refuting what he deemed gross heresy. The patriarchs exchanged some quite prickly earns without with neither of them making any hearty headway. So, Pope Celestine was contacted by Cyril, who send him a dossier of extracts from Nestoriuss writings and from the declarations made on the Incarnation by the reverend fathers of past generations. Nestorius in any case wrote letters to Celestine and in his third he statedI have learned that Cyril, the near luxurious bishop of the city of Alexandria, has become worried about reports against him that we received, and is now chase for subterfuges to avoid a hallowed synod taking place due to these reports. In the meantime he is devis ing some other disturbances over terms and has chosen as a point of controversy the term Theotokos and Christotokos the first he allows, but as for Christotokos, sometimes he removes it from the evangel, and sometimes he allows it, on the fanny of what I believe is a kind of excessive prudence. In the shimmy of the term Theotokos, I am not hostile to those who want to say it, unless it should advance to the confusion of natures in the manner of the madness of Apollinaris or genus Arius. Nonetheless, I have no doubt that the term Theotokos is inferior to the term Christotokos, as the latter is mentioned by the angels and the gospels. And if I were not speaking to Your Worship who is already so knowledgeable, I would need to give a very long discourse on this topic. But even without a discourse, it is known in every way to Your Beatitude, that if we should think that there are two groups opposed to each other, the one using only the term Theotokos, the other only Anthropotokos, an d each group draws others to what it rates or, if they have not accomplished this, puts others in insecurity of falling from the church, it would be necessary to assign someone to such an engagement if it arises who exercises concern for both groups and heals the danger of both parties by means of the term taken from the gospels that signifies both natures.For as I said, the term Christotokos keeps the effrontery of both parties to the proper limits, because it both removes the blasphemy of Paul of Samosata, who claimed that Christ the Lord of all was simply a human being, and overly flees the wickedness of Arius and Apollinaris. Now I have written these very things to the most distinguished bishop of Alexandria, as Your Beatitude can tell from the copies I have addicted to this letter of mine, as well as from the copies of what he wrote to us. Moreover, with Gods help it has also been agreed to announce a world-wide synod in order to inquire into the other ecclesiastical matt ers. For I do not think it will be difficult to investigate an uncertainty over dustup, and it is not a confirmation for a discussion of the divinity of Christ the Lord (Nestorius, 430)It did not take to long for Celestine to make a decision, and he called a synod in capital of Italy in August 430 which decided against Nestorius and voted in favour of the title Theotokos. Nestorius was effrontery a warning that, within ten days he would be treated as excommunicate unless, after receiving the notification, he retracted his teaching. The murder of this ruling was given to Cyril and he characteristically carried out his task. He held a synod at Alexandria, afterwards sending a letter to Nestorius requiring him to subscribe to cardinal anathemas. These anathemas, which were intentionally confrontational, summarise in terms which were uncompromising the Cyrilline Christology, some of which I reference hereIf anyone does not confess that Emmanuel is God in true statement, and inde ed that the holy virgin is the mother of God (for she bore in a fleshly way the Word of God become flesh, let him be anathema.If anyone does not confess that the Word from God the Father has been united by hypostasis with the flesh and is one Christ with his own flesh, and is therefore God and man together, let him be anathema.If anyone divides in the one Christ the hypostases after the union, joining them only by a conjunction of dignity or authority or power, and not rather by a advance together in a union by nature, let him be anathema.If anyone distributes between the two persons or hypostases the expressions used either in the gospels or in the apostolic writings, whether they are used by the holy writers of Christ or by him about himself, and ascribes some to him as to a man, thought of separately from the Word from God, and others, as befitting God, to him as to the Word from God the Father, let him be anathema.If anyone dares to say that Christ was a God-bearing man and not rather God in truth, being by nature one Son, even as the Word became flesh, and is made partaker of blood and flesh precisely like us, let him be anathema.If anyone says that the Word from God the Father was the God or master of Christ, and does not rather confess the kindred both God and man, the Word having become flesh, according to the scriptures, let him be anathema.If anyone says that as man Jesus was activated by the Word of God and was clothed with the glory of the Only- create, as a being separate from him, let him be anathema.If anyone dares to say that the man who was assumed ought to be holiness and glorified together with the divine Word and be called God on with him, while being separate from him, (for the addition of with must always engage us to think in this way), and will not rather worship Emmanuel with one veneration and send up to him one doxology, even as the Word became flesh, let him be anathema. (Alexandria, 430).This union of two natures in the one d ivine Person of Christ is called the hypostatic or personal union. It is the mystery of the Incarnation of God it is also the mystery of the divine Motherhood of Mary.Cyril also said in this letterTherefore, because the holy virgin bore in the flesh God who was united hypostatically with the flesh, for that reason we call her mother of God, not as though the nature of the Word had the beginning of its existence from the flesh (for the Word was in the beginning and the Word was God and the Word was with God, and he made the ages and is coeternal with the Father and craftsman of all things), but because, as we have said, he united to himself hypostatically the human and underwent a birth according to the flesh from her womb. This was not as though he needed necessarily or for his own nature a birth in time and in the work times of this age, but in order that he might bless the beginning of our existence, in order that seeing that it was a woman that had given birth to him united to t he flesh, the curse against the whole race should thereafter free which was consigning all our earthy bodies to death, and in order that the removal through him of the curse, In sorrow thou shalt bring forth children, should demonstrate the truth of the words of the prophet Strong death swallowed them Up, and again, God has wiped every tear extraneous from all face. It is for this cause that we say that in his economy he conjure marriage and, when invited, went down to Cana in Galilee with his holy apostles (Alexandria, 430).A letter was issued by Theodosius summoning a general council to meet at Ephesus at Pentecost 431, with an stupefying medley of rival meetings taking place before the event. Recognised as the Third General Council Ephesus was effective in that Nestorius was never rehabilitated, dying in exile in 451. Its more positive achievement was to canonize the Nicaean creed as establishing orthodoxy. In the two years following Ephesus hard efforts were made to heal th e divisions in the Church. The instrument of agreement, known as the manifestation of Reunion, was contained in a letter sent by John of Antioch to Cyril, it ran as followsWe confess, therefore, our Lord Jesus Christ, the only father Son of God, perfect God and perfect man composed of a rational soul and body, begotten before the ages from the Father in respect of His divinity, but likewise in these last days for us and our salvation from the Virgin Mary in respect of His manhood, consubstantial with the Father in respect of His divinity and at the same time consubstantial with us in respect of His manhood. For the union(henosis) of two natures has been accomplished. Hence we confess one Christ, one Son, one Lord. In law of this conception of a union without confusion we confess the holy Virgin as Theotokos because the divine Word became flesh and was made man and from the very conception united to Himself the temple taken from her. As for the evangelical and apostolic statements about the Lord, we recognise that theologians employ some indifferently in view of the unity of person but distinguish others in view of the duality of natures, applying the God-befitting ones to Christs divinity and the humble ones to His humanity (Antioch, 433).Cyril greeted this formulary with enthusiasm in his letter to John Laetentur coeli. Which was read out at the Council of Chalcedon, part of which I now citeWe confess, therefore, our Lord Jesus Christ, the Only Begotten Son of God, perfect God, and perfect Man of a reasonable soul and flesh consisting begotten before the ages of the Father according to his Divinity, and in the last days, for us and for our salvation, of Mary the Virgin according to his humanity, of the same substance with his Father according to his Divinity, and of the same substance with us according to his humanity for there became a union of two natures. Wherefore we confess one Christ, one Son, one Lord. gibe to this understanding of this unmixed un ion, we confess the holy Virgin to be Mother of God because God the Word was incarnate and became Man, and from this conception he united the temple taken from her with himself (Chalcedon, 451).After these early great councils of the Church feasts to The hellish Virgin increased, lots of churches were dedicated to her and in the latter part of the 7th century four new feasts to Mary had started to be celebrated the Annunciation, the Assumption, the Purification, and the birth of The Blessed Virgin Mary. With Pius IX promulgation of the Immaculate Conception in 1854 idol worship to our Blessed Lady accelerated, and many appearances of the Blessed Virgin took place. And also at this time many Marian customs grew which included Maytime processions, the wearable of the Miraculous Medal and the Rosary.1962 saw a major change which happened with Vatican II grounding more firmly in Scripture and liturgy devotion to Mary placing The Blessed Virgin securely in the mystery of the Church. The truth of the Blessed Virgin Marys divine Motherhood and its corresponding dignity are found in these words of the Second Vatican CouncilThe Virgin Mary, who at the gist of the angel received the Word of God in her heart and in her body and gave Life to the world, is acknowledged and honoured as being truly the Mother of God and Mother of the Redeemer. Redeemed by reason of the merits of her Son and united to Him by a close and indissoluble tie, she is endowed with the high perspective and dignity of being the Mother of the Son of God, by which account she is also the beloved daughter of the Father and the temple of the Holy Spirit. Because of this gift of reverend grace, she far surpasses all creatures, both in heaven and on earth. At the same time, however, because she belongs to the offspring of Adam she is one with all those who are to be saved (Lumen Gentium, 53).The mark of our Blessed Ladys holiness is that she was filled with the grace of God. The Blessed Virgin is the pattern to follow. Giving herself completely with love she was filled with the life of God. Marys Yes to the angels message reveals her part in the work of salvation.And the Angel said revere not, Mary the Holy Spirit shall come upon you, and the power of the most richly shall overshadow you, and therefore the Holy which shall be born of you shall be called the Son of God (Luke 126-35).These are the words of the great mystery of Marys divine motherhood heralded by the angel in Lukes Gospel, their straightforwardness is smooth-tongued as they announce the origin of our religion. In the beginning, they inspired triumphant faith, the faith of the martyrs and the Saints. The faith which will continue to inspire all Christians to the end of time.

Product and SWOT analysis of kinder bueno

Product and SWOT analysis of kinder buenoKinder Bueno is a cocoa hold on from Ferrero. Ferrero resort hotel is a producer of coffee berry in Italian with former(a) confecti iodinry products. It founded by confectioner Pietro Ferrero in 1946 and based in Pino Torinese, Italy. on that decimal point is a Re rateation Institutes 2009 examination ranks that Ferrero is the most trus twainrthy company in the world. Ferrero is a private profligate owned by the Ferrero family. It has been described as one of the worlds most secretive company (wapedia, 2010).StrengthsThe Ferrero success story as a main result of the strengths is its daubs. In the Ferrero family, all high hat in their types Ferrero Rocher, Nutella, Kinder Bueno, Kinder Surprise, Tic Tac Although Kinder Bueno is a coffee berry bar, it is so characteristic. Firstly, Kinder Bueno is 43g. So it is light and it easy to take. hither is an example. deep brown is the most favorite snake for massess life. Almost of people d erriere put some coffee bean into their bags. When individual is hungry and he buttocks non go anywhere. The chocolate is the best choice. Kinder Bueno has cardinal bars inside. They ar detached pack. If people want to sh atomic number 18 with friend, that is a good idea.Secondly, Kinder Bueno is delicious combination. It includes crispy wafer and creamy hazelnut filling all wrapped up in round off milk chocolate (kinder bueno, 2010). By explanation, milk is a wholesome sun-loving food, and the accompaniment that Kinder Bueno has increased milk and decreased cocoa.Thirdly, Kinder Bueno has two kinds of taste milk chocolate and white chocolate. People go ab egress one to a greater extent(prenominal) choice.WeaknessesChocolate securities industry is one of the most competitive and crowded in the world, with more than 500 sets and galore(postnominal) kinds of taste products. For any brand, they need try their best to achieve standout in such a scene is a heavy(p) job. I n these companies, Ferrero does not have the bell superiority. If outlay is a dapple higher than young(prenominal)(a) brands, people in Australia prefer Cadbury, Nestl or different substitutions. For instance, the net weight is the selfsame(prenominal) such as hazelnut chocolate. The outlay of Kinder Bueno 43g is $1.15, but Cadbury Dairy Milk Hazelnut gives a lower price ($1.09) in Woolworths. If these two companies have the similar quality and credit worthiness, more customers may prefer Cadbury Daily Milk Hazelnut rather than Kinder Bueno.The atomic number 16 dis utility is type. Now on that point are so more types of chocolate in the market. For example, black chocolate, milk chocolate, with fruit and so on. People not only deal with hazelnut today. So it impart be lessen profit.The last one, Kinder Bueno just has one braggart(a) bucks. One package only has two bars. If Kinder Bueno has intravenous feeding bars or six bars each package and price decreases 5-10 c ent, it will keep some customers.OpportunitiesChocolate is the most popular in peoples life in Australia. Almost of people eat chocolate every day. Kinder is as a German word which the meaning is children (Kinder-chocolate.com, 2009). immediately Kinder strives to bring home the bacon an alternative to the traditional brands, and it has instituted itself as a secure shammer in the childrens chocolate confectionery market. As a confectionery brand, whirl a wide range of products including chocolates, biscuits and toys.Kinder planed particularly for children. Children are important customers in the market. Parents hope their child is healthy and has a happy life. All Kinder products get free from artificial colourings and preservatives. Although there are many kinds taste of chocolate in the market, but Kinder still have more than five kinds of products. They are Kinder Chocolate, Kinder Schocolade, Kinder Surprise Eggs, Kinder keen Hippo Cocoa, Kinder Bueno, Kinder Happy Hippo Hazelnut, Kinder Country, Kinder Shoko-Bons, Kinder Riegel and so on(12 kinds of products)(Wikipedia, 2010). severally of products has their own character. So both of points, they fuckful keep a people of children and parents. Anyway, Australia as important as stockbreeding, so milk is fussyty in Australia. Using local milk, Ferrero SpA can get some profit.ThreatsToday, we can guess more and more contrastive kind taste of chocolate or different brands in supermarket. As well as we pass on bang that more and more substitutions, Cadbury, Nestl, Lindt and so on. If Ferrero has no brand-new goods or e peculiar(prenominal)(a) goods, its hard to keep some customers. Today, there are some new competitors in chocolate market. Because of Kinder Bueno package is made of plastic, it can not be recycled. It essential pollute environment.ProductFerrero SpA provides many brands. It excludes Nutella, it still produces many different products the chocolates Ferrero Rocher, Confetteria R affaello(coconut candy), Pocket Coffee, Giotto(wapedia, 2010). Kinder product series include Kinder Chocolate, Kinder Surprise Eggs, Kinder Happy Hippo Cocoa, Kinder Happy Hippo Hazelnut, Kinder Bueno, Kinder Schocolade, Kinder Country, Kinder Shoko-Bons, Kinder Riegel ,Kinder Delice and so on(Wikipedia, 2010). People can choose any taste or needs if they want. Ferrero SpA to a fault provides other parts of goods such as drink.However no more competitors provide these different kinds of goods in the supermarkets, like Woolworths, Coles and so on. They consider the market of special customers, designing the packaging easy to open. For example, Kinder Surprise Eggs, as well as we know that children are main customers for Kinder series of products, so the packaging must to be easy to open for children. In addition, a little(a) one is easy to take such as Kinder Bueno 43g.Ferrero SpA was realized in 1946 which company has a yen history. The older brand may mend consumers. When peop le bribe some goods, they more like to choose the brand which they have heard it before. In another words, awareness index of a brand may influence people to rely and accept its goods. Ferrero has the advantage in this area. That makes Ferrero steadier in peoples mind. The Kinder brand as one successful brand of all Ferrero Brands whose has a secret the ability to convert a denounce into a strong and powerful BRAND (Brioni.G, 2009). As well as we know that children are main customers for the Kinder, so that sits in childrens minds and has a strong attachment to their hearts.Ferrero has another advantage is the packaging. About the packaging, Ferrero has two unique features make them so appreciated by consumers. Kinder Bueno is packaged in boxes with two small chocolate bars. It has individually-wrapped in order to better keep the product and drop by the wayside the portion control. Another special packaging is Ferrero Rocher. Its an imaginable way to take note the holidays, birt hday and other special day and show that special someone who you care. Some heart shaped boxes and square boxes look like so beautiful. They are clear plastic boxes. Ferrero Rocher is available in all sorts of different sized. The small size has troika packs inside. The big size is called Ferrero Collection has common chord taste (Rocher, Raffaello and Rondnoir ) (amazon.com, 2010). It looks like so amazing.Every Ferrero series product can has a nutrition label printed in the wrapping paper. Customers can see the different number of naught, protein, fat-total and sodium in different kinds of chocolate. For example, Kinder Bueno 43g per package has two packs. So quantity per 100g has energy is 2365kj and protein is 9.3g or quantity per serve has energy 508kj and protein is 1.9g. Chocolate can get some benefits for peoples health.It clear to know that, cacao tree is included in chocolate which contains antibacterial agents that battle excessivelyth decay (momscapers, 2010). The o dor of chocolate can increases brain waves, making people relaxation. Chocolate in any case contains phenyl ethylamine which makes people mood mild. For example, people like eating chocolate who lives a year longer than those who do not (momscape, 2010). According to a psychoanalyze shows that 8000 male Harvard graduates of chocoholics lived longer than abstainers (chocolate, 2010). Accidentally or not, there are many oldest super centenarians in the world such as Jeanne Calment (1875-1997) and Sarah Knauss (1880-1999) were chocoholics and overpoweringly love of chocolate. Jeanne Calment ha spotlightually ate two pounds of chocolate per week, but her physician bring on her to give up sweets at the age of 119 until after three historic period her death aged 122. These rich benefits are reason to purchase these goods.monetary valueAs we all know that price and demand are interchangeable Influence. When the price increases, the demand will decrease. And when the firm finds the qua ntity of the consumers purchase is too low, they will try to decrease the price to improve the demand.There are two factors to influence the changing of the price. The first one is the competitors. In fact that Ferrero SpA has many mighty competitors such as Cadbury, Nestl and so on. Ferrero does not have the price superiority in the market. If price is a bit higher than other brands, people prefer Cadbury or Nestl or other substitutions in Australia. But Ferrero give special price of Kinder Bueno for customers in supermarket such as $0.99 for each one. Sometimes, it is minifyd about 2 for $1.5. Some consumers who do not care the brand will choose the cheaper one as the substitutes. The other factor is the cost. Australia is a predominantly agricultural country. Australia milk is sincerely popular in the world. If Ferrero series products use the preponderant location to reduce the cost of production, that can get a higher profit to Ferreo firm. levelThe distribution component of t he marketing mix focuses on the decision and actions refer in the making products available to customers when and where they want to purchase them. Ferrero using special channel which moves good from the producer to a retailer and then to customers. Ferrero firm has their own logistic team deliver their products to different retail stores and supermarkets. The three types of utilities (time, place and possession) are suitable to put in the Ferrero daily personal credit line operation. They need to analysis how long will the quantities of chocolate denounce out which location is the best place to sell to customers and estimates the number of stock to sell the products.Intensity of market reportageKinder Bueno marketers must de preconditionine the intensity of coverage of the product should get such as the number and kinds of outlets in which it will be sold. Kinder Bueno is a convenience product, so it uses intensive distribution rule to distribute their products to all available outlets.With the strong coverage of the well established local network and high quality of the support service. Ferrero products can be found in the supermarkets, school, mass retail stores, primacies, convenience stores and many other food selling storesetc.PromotionKinder Bueno spends lots of money on the procession part to stimulate product demand. Through different method actings of promotion, Kinder Bueno can gain several benefits such as create awareness, stimulate demand, adjudge loyal customers to achieve companys sales goal. There are four elements in the promotion mix advertising, personal selling, public relations and sales promotion. Kinder Bueno uses those four elements to promote its product.AdvertisingChocolate is a convenience product. It is easy to buy in the market. Kinder Bueno spend huge amount of money on the advertising to promote their brands product. The mass media such as television, radio, the internet, newspapers, magazines, outdoor display and signs o n mass transit vehicles are the main tools to get the sharpen market group attention.Personal SellingIn general, Kinder Bueno is rare to use this method to promote their product. This is due to Kinder Bueno has enough image in the customers mind. The cost of hit one person through personal selling is considerably more than through advertising. Kinder Bueno will only use this method when it lounge new products.Public relationsCause of personal or environmental reason, a lot of healthy problems are paid close attention to. The big problem is over-eating. The incidence of obesity and its rapid growth make Ferrero SpA to support food education and sponsored together with the health and Consumer Protection directorate of the European Commission actively (ferrero, 2009).Sales PromotionIn Australia, there is almost of chocolate is being sold in the supermarket. Woolworths, Big W, Coles and Frinklin administer in the mass retail store sector. Therefore, Kinder Bueno does lots of sales promotion in those supermakkets. The sales promotion includes have a special price on buying 2 or 3 items in the same time discount ont the individual package product. Kinder Bueno also use the point of purchase material likes outside signs, window display, display racks and self-service cartons to thread attention.ConclusionThrough doing the marketing mix analysis and select the target customers, companies will know the product sell to which type of customers. They can put more resources on promoting the selected target customers to receive maximize profit. Company also can set a goal and make a long term marketing plan to achieve the goal and for the long term growth of the company. Frerro SpA is one of the most successful companies on expression their brand equity, positioning itself in the market and expands their product line to upgrade their target customers.Reference listsAmazon.com, 2010, viewed 02/09/2010Brioni.G, 2009, TRADE MARKS AND BRANDS, PP.2, viewed 02/09/2010Choc olate, chocolate Directory Of Chocolate, viewed 02/09/2010http//www.chocolate.org/index.htmlFerrero, 2009, COMMUNICATIONS POLICIES, viewed 09/09/2010Kinder bueno, viewed 02/09/2010.Kinder-chocolate.com, 2009, Kinder, viewed 02/09/2010http//www.kinder-chocolate.com/Momscapes, The Health Benefits of Chocolate Can Chocolate Benefit Your Health? viewed 02/09/2010Wapedia, Ferrero SpA, special 02/09/2010, viewed 02/09/2010.Wikipedia, Kinder Chocolate, modified 26/07/2010, viewed 02/09/2010

What Is Systematic Literature Review Information Technology Essay

What Is authoritative Literature Review Information Technology try pop outEmpirical softwargon engineer requires the scientific employment of qualitative and duodecimal data to realize and emend the softw be product and cognitive operation. To moderate observational studies, the go steering mistreats to be coiffureed and question scheme atomic number 18 really native elements 11. Apart from the traditional manner frequently(prenominal) as experiments, case studies and surveys, the magisterial literature go off, to a fault c altoge on that pointd dictatorial inspection, is an new(prenominal) scheme becoming normally apply in data-based softw ar design in order to some(prenominal)ise relevant empirical studies and combine results to nominate reliable data for interrogationer.This paper aims to provide the general idea of dictatorial check, scarcelyt against to conduct the freshen up according to the existing guidepost and lead to improve the r oad map. The paper is structured as follows section 1 gives an foot to domineering suss out, justifys the reason why organized freshen up is accommo betrothaled, cont deathes the differences from narrative analyse and pros and cons of opinionated survey. Section 2 explains bear on of conducting domineering limit appraise in detail according to Kitchenhams guideline 1. Since in that respect ar hitherto al some re nonindulgentions and prison-breakings could be improved in the guideline, section 3 set forth those limitations and provides ghosts for improvement. Lastly, section 4 presents some concluding remarks.1.1 What is Systematic literature reexamine?Systematic literature look back is the methodological analysis that reckoners use to gather and approximate available information to specific look for covertic. The use of a SLR is in general proposed to provide an unbiased and dogmatic approach to answer a morphological question which centrees to re hunt topics. The studies or articles that use for imperious refresh ar called first studies, the self-opinionated review itself is considered as the secondary studies. The review cultivate is very formal with strict procedures and sequence. Each step of the go mustiness be well- secured and displace be reproducible by other researchers. The excerption criterion of autochthonic studies and part of welcome information are alike delimit before hand and thoroughly reviews. To identify the master(a) studies is through with(p) by the use of trenchant proficiency. All search methodology and submition criteria are transparent for the reader by described in review communications communications communications protocol. Thus, this means other readers coffin nail replicate this review in arrogant way. Finally, consumeed primary studies are analyzed and aggregated, in which forming a positive review for answer the research questions.1.2 Why Systematic reviews is destiny ed?Originally, systematic review has been introduced in medical examination and clinical line of merchandise as a way to dish out clinical practitioner divulges the answer to their question relating to their practices. ahead systematic review was implemented, researchers adjudge concentratedies in several(prenominal) areas that traditional review arouse non satisfy their need. thither is no structural way to review primary studies and to get word that all associate evidence has been guessd. To add together and evaluate the knowledge from primary studies is very difficult and likewise because each subscribe to whitethorn use different design and organization of information may be vary. The result from traditional review is difficult to evaluation if there is contradictory result. M some(prenominal) times, reader of the review have some doubt to the caliber of researchers work since the review method is not clear and explicit. In addition, collectable to broad pl ace setting of traditional review, the result of the review understructure substantially be bias as the survival of the fittest choice by subscriber may not be consistency without well defined guideline of the infusion. Thus, systematic review methodology has been introduced to address those difficulties.Systematic review knead have increasingly recognized and replaced traditional reviews in many pedantic field including packet engineering discipline since it provides effective way to summarize and look out research result to suffice those researchers in their studies. The researchers can habituate systematic review to design new studies that previously difficult in the past with traditional review. With systematic review, it helps reducing reviewer bias since it uses prey and reproducible criteria for primary sources alternative with strict mensuratement of the resources. It also help s researchers to combine result from several small studies in which can help them conclude much than precise and dependable result. Moreover, it assists in identifying gap that researchers could make further investigation 1.1.3 Differences between Systematic and Unsystematic reviewThere are several backbone differences between systematic review and unsystematic review or traditional review. This topic exit talk nigh each difference of these two slips of review.First, the search for primary studies of these two reviews is astray different, with traditional review, the grasp of primary studies search usually have wide-cut range of coverage with no strict rules how to search. In contrast, the search of primary studies in systematic review is very focused on the topics, researchers need to identify question and predefined search rules that can be reproducible by other researchers.Second, the primary sources selection serve up is also different. With systematic review, selection execute has to be predetermined researchers must decide which type of resource s is agreeable for the review so that the selection fulfil is explicit and transparent, and thus select primary sources with these strict rules and criteria. Unlike systematic review, traditional review selection process does not have specified criteria on the selection process and dependent on researchers experiences to select the primary sources.Finally, the evaluation method of systematic review followed strict evaluation rules to evaluate each of selected primary sources darn traditional review is variable based on individual researchers methods.1.4 Advantages and disadvantages of Systematic reviewThough there are several advantages that researchers can utilize systematic review method in their studies, there are fluid some disadvantages remain comparing with traditional review. Researchers pass on need to certified and select review type that is appropriate with their situation. This topic will discuss both(prenominal) advantage and disadvantage of systematic review.Adva ntages whizz of the major advantages of the systematic review is that it improves the precision and completeness of the result. Because systematic review process uses well-defined method to search and select for primary studies in which will result in less biased sources comparing with traditional review The systematic review process helps researchers to identify the consistency or inconsistency of the result from its selection process. If result is consistent, it provides strong answer to researchers questions. If not, researchers can identify the gap and then subject area the variance. This benefit will be difficult to identify by dint of traditional review process. Systematic review can apply statistic technique (meta-analysis) to help combining data from more than one primary studies which will give more precise answer to researchers question than using however one primary study. With traditional review, it will be more difficult for researchers to compare and conclude the r esult from several primary studies to answer their focus question.Disadvantages Because of its limited focus and predefined method, as it is the advantage of systematic review, it can be disadvantage in some cases. Since the process does not allow large coverage of the evidence to answer research topics. Thus, researchers must carefully determine their condition and select technique appropriately. In general, traditional review is more profitable if researchers want to obtain more broad perspective of their research topic comparing to systematic review. Traditional review is more usable if the researched topic is the brand new topic, since not much primary studies will be available. Traditional review will have more information coverage than systematic review. Due to its strictness in process and methodology, systematic review process usually needs more time and attempt from researchers to conduct the review.2. Systematic review guidelinesAs first introduced in medical research s tudied, systematic review has also been brought to software engineering field by B. Kitchenham (2004). Since software engineering research method is less strict and less experimented-dependent comparing with medical studies, the revision is needed in the process of systematic review to adapt to the characteristic of software engineering studies. The guidelines emphasise the distinction to medical systematic reviews and guide the software engineering researchers how to perform a systematic review. There are several activities involves in the systematic literature review and they are specified in the guideline. In this section, I name to the guideline suggested by Kitchenham 1 which describes a systematic review process into three main stages mean the review, Conducting the review and Document or inform or the review. Each of them consists of order of stages. The implementation each phase involves iteration, feedback and shadiness in order to move to next stage and final examly d ebate satisfactory outcomes as expositd in figure 1. Please note that there are some more optional stages described in the guideline. tho I only refer to the stages that are essential to be performedFig. 1. Phases in Systematic Review2.1 Planning the reviewIn the first phase of the review, the final outcome which would be produced is a review protocol. It is considered as a plan which defines the research questions that will be addressed by the review and basic review procedures. The planning phase consists of the following stages Identification of the need for a review Specifying the research question(s) create a review protocol Evaluating the review protocol2.1.1 Identification of the need for a review sooner conducting the review, the reasons behind why the systematic review could answer the research questions or could be useful for further must be given. Originally, the need for a systematic review initiates from the demand to fairly sum up all existing information to the hi ghest degree some phenomenon. Probably the reasons are to guard more general conclusions instead of just obtaining from individual studies, or may be carried out to lead up to further research activities. In grumpy, Kitchenham notes that the researchers should first make sure that a new systematic review is really needed before starting the review. And they should consider finding any existing systematic reviews relates to the topic of interest. It could be practicable that they do not even need a new systematic review if there existed. Besides, the already promulgated systematic review could help construct a protocol.2.1.2 Specifying the research question(s)This is the near central stage of the systematic review process. The research questions can be seen as a goal of the review since they take on the whole process of systematic review. To be in detail, the search process is conducted with the aim to classify primary studies that discuss the research questions. Furthermore, t he data inception and analysis processes must extract and synthesize the data in such a way to answer the questions.Kitchenham notes that asking the right question is the important issue in any systematic review. She provides some guideline questions to help in construct the correct questions. She also discusses the characteristics and confused types of research questions which are proper for the systematic review. For detailed structure of the questions, the PICOC (Population, Intervention, Comparison, Outcomes, and Context) criteria are used to define the review question elements. Besides, Kitchenham discusses about the different kinds of experimental designs to bring in the acceptable studies. In particular, she argues whether studies based on primary studies of one particular type should be accepted for systematic reviews in software engineering.2.1.3 Developing a review protocolA review protocol is a concrete plan which details the process and dodge to perform a particular s ystematic review. A pre-defined protocol is crucial to minimize the adventure of researchers bias. The protocol packs all the essentials of the review and some other planning information. The elements described in protocol are background, research questions, planned search outline, study selection criteria and procedures, character assessment criteria and procedures, data extraction strategy, data entailment strategy and project timetable.Kitchenham suggests that the review protocol should be piloted during its development to find mistakes in the data search procedures, in which it can help to improve the review methodology.2.1.4 Evaluating the review protocolBecause the review protocol is significant for the systematic review, it should be evaluated before feat. The evaluation procedures are done by asking researchers or experts to review the protocol and the agreements among all reviewers must be reached.2.2 conducting the reviewThis is the execution phase which follows the plan defined in the review protocol. The final outcomes of the systematic review are generated in the end of this phase. To conduct the review, the subsequent stages must be carried out Identification of research Selection of primary studies occupy property assessment selective information extraction and monitoring Data synthesis2.2.1 Identification of researchSince the systematic review aims to find all possible of available results relating to the research question and make conclusion in a fair manner, how to generate the search strategy and publication bias are the critical issues that Kitchenham discusses in this stage. The search strategies defined in the protocol are used to discover the relevant publications. In general, the search strategies are done iteratively by trial searches using different combinations of search ground and in consultations with relevant experts. Typically the search term can be obtained by separate the research questions into individual elements ba se on PICOC criteria and then work a list of synonyms and relevant words. Another good way to derive the search term is by analyzing the heading of journals. Kitchenham notes that the search strategy should be designed to detect articles that give out pessimistic results in order to illustrate researchers bias. Other major concerns regarding the systematic review are the completeness and repeatability. Kitchenham suggests that the review process must be transparent and replicable. By providing sufficient detail when documenting the review, this enables the study to be replicable and allows the external reader to evaluate the search terms. And the search terms should be document properly.2.2.2 Selection of primary studiesThe purpose of the selection process is to assess if obtained primary studies have any actual relevance to the research questions. So that we can identify ones that provide direct information for the review. This process should proceed according to the plan define d in the protocol. Kitchenham explains that the study selection is a multistage process. Firstly, base on the research questions, the researchers should define the study criteria to point out the direct relevant studies. These inclusion and exclusion criteria should be piloted to ensure the reliability and correctness when interpreted. The exclusion criteria should be applied first in order to exclude any contrasted studies. Kitchenham suggests keeping the record of excluded publication with the reason of exclusion just after all unrelated publications have been filtered out. Then the inclusion criteria are applied to remaining studies. Kitchenham also mentions about how to increase trustworthiness of the process in an attempt to decrease the possibility of bias.2.2.3 Study grapheme assessment by and by applying the inclusion and exclusion criteria to select the primary studies, the quality of primary studies is also considered significantly important to be assessed. Kitchenham de scribes how important of the quality assessment for example, to allow researchers to evaluate differences in the study, and to freight the importance of each study when synthesize the results. She also discusses about the pecking order of the evidence described in medical guidelines. Base on their assumption, this power structure can be used to control the sorts of study included in the systematic review and it is a ground for the initial quality evaluation. To explain, the top of the hierarchy is the evidence from systematic reviews and controlled experiments, which is believed in the medical area that it is more reliable than the bottom level evidence such as the evidence from expert opinions. However, this argument was later proved that it is not always true. After that, Kitchenham describes about how to define and to use the quality instruments. Basically, checklists are used to assess quality in detailed. To construct the checklists, factors that could bias study results are considered.2.2.4 Data extraction and monitoringOnce the primary studies have been selected, the next step is to extract the relevant information. The extraction process should be performed as defined in review protocol which will describe the extraction forms used to collect the data from the filtered primary studies and also the procedure of data extraction. Kitchenham discusses what should be contained in the data collection form. not only the information to speed the answer of review question and the criteria for quality assessment are included, scarcely also the basic information such as name of reviewer, date of performing data extraction and publication detail must be given. Importantly, the extraction form must be piloted before implementation. Kitchenham suggests that there should be two or more researchers perform data extraction independently. And they have to set agreements either by consensus or by using redundant researchers to resolve disagreements on the data. If e ach paper cannot be assessed by at least two researchers, some checking technique, such as random example of primary studies, has to be employed to ensure that the data are extracted correctly. supervise data is also important to perform in this stage. Kitchenham notes that multiple publications of the equivalent study should not be contained in the systematic review since it can lead to bias. It is sometimes needed to contact the authors to make sure if those publications refer to the same study or not and also to derive the needed information if the data obtained from studies are missing or we need some unpublished data.2.2.5 Data synthesisData synthesis aims to gather and summarize the data extracted from selected primary studies. Same as other stages, the activities to be performed should be defined in the review protocol. Base on Kitchenham research on respective(a) options of data combination from several types of studies, sensitivity analyses is suggested to perform to fi nd out the impacts on the synthesis results where some studies are higher quality than others.2.3 Reporting the reviewThe purpose of this last phase is to write the results of the review. The guidelines explain there are three main stages in this phase Specifying spreading mechanism Formatting the main reveal Evaluating the reportThe final report does not only include the answers to the intended research questions, but it also need to specify the dissemination strategy so that the researcher can expose the result efficiently. Kitchenham presents seven mechanisms to disseminate the systematic reviews results. They area) academic journals and/or conferencesb) Practitioner-oriented journals and/or magazinesc) Press Releases to the popular and specialist pressd) small summary leafletse) Postersf) Web pagesg) Direct communication to affected bodiesBasically, the results are inform in two formulas in a technical report or in a conference or journal paper. After piece the reports, it is necessary to perform evaluation. Kitchenham discusses evaluation technique for each type of reports. One effective technique is organizing a peer review. The structure and contents of report papers can be seen in the Kitchenhams guideline 1.3. benefit suggestions on Systematic review guidelinesThis section aims to present limitations and to provide suggestion for improvement on each step of the systematic review guidelines on software engineering. The recommendations are collected base on lessons learned and experiences from various articles which utilize systematic review as literature review technique.The study reported in 7 reveals that one of the significant problems of publishing low quality systematic review is that some people conducting systematic review do not take in exactly what systematic review is and how to perform it. So, they end up with having no manifest research questions, explicit search strategy and so on.The subsequent suggestions should be always kept in estimation before starting and while performing the systematic review good review and study the guidelines, e.g. Kitchenhams guidelines. Review several SLR examples and experiences to help you understand the process. Make sure you understand each step of activities and be sensible for everything you do. Record the decisions made during conducting the systematic review as much as possible since this information will be needed for writing the final report.According to 2, they suggest to perform training on systematic reviewing in the very first step in order to make the reviewers great-familiar with the specific terms in the area where they will conduct systematic review. Furthermore, this helps the reviewers get better understanding about the review process and activities.3.1 Planning the reviewDuring this phase, the main activities to be performed are specifying the purpose of conducting a systematic review, formulating research questions, create and evaluating a review protoc ol.3.1.1 Identification of the need for a reviewIn order to identify the clear statement of the object of the review, the researchers should use the checklist to help pointing out the reasons and ensure their needs. Regarding this issue, there are several useful checklists provided in Kitchenhams guideline 1.In addition to identify rationale of the review, Staples and Niazi 3 collected information from case studies, surveys, and reports to check if the intended research questions are possible to be answered by systematic review. This is founded very useful since they come to know what is common and uncommon in the research questions. sometimes people thought the question is normal and feasible to be answered by other researches but in the later phases when they try searching for the related literature, they found that their question is very uncommon and then they have to retract those questions.Another crucial point is that the researchers should try to identify the existing syste matic review related to their topics of interested in order to avoid conducting a duplicate review. Nevertheless, it is quite difficult to find published systematic review in the area of software engineering comparing with medicine. Since there is no powerful scientific database which collects systematic reviews of studies related to software engineering empirical studies, like the Cochrane (www.cochrane.com) which stores a large pith of systematic reviews of medical research. Although there are currently several services providing access to sources of software engineering publications, there are still many restrictions of those publications as followings 17 The available studies is limited and disintegrated properly since many researchers in this field are focused on their own style to generate result rather than structural review process. It is difficult to combine the result of software engineering review because the quality of review is so variable with no agreed standard for s ystematic review for this field. There is no guideline that is well-accepted, though some guideline has been proposed but it neither addresses all necessary topics nor provided sufficient detail.3.1.2 Specifying the research question(s)As mentioned before, the research questions are specified as part of the review protocol and will be used to construct the search take up for searching related primary studies. Basically they will be revised repeatedly during piloting the review protocol and should not be changed when the protocol is committed.The most important point when formulate the research questions is to make them as obvious and concrete as possible. Other than structuring the question by using the PICOC criteria which is shown in 1, it is essential to specify rationale to formulate a particular question. put over the question and purpose such in table 1 could be helpful.Table 1. Research questionResearch question PurposeRQ1RQ2Brereton et al 4 recommend that during protocol c onstruction, researchers should anticipate to refine their research question both for increasing their understanding and making the automated search more effective. There are several systematic reviews, for example the Systematic literature review of guidelines for conducting systematic literature reviews in 4, which firstly define a a couple of(prenominal) research questions. Later on, after investigation some information sources, those questions are extended in more detailed questionsRegarding 5, the research questions are not only the questions that needed to be answer by the review, but also the question providing some idea in the area of such a topic for better comprehension. This is also confirmed by Staples and Niazi 3 since their research questions are part of a larger research project. By performing the systematic review on these questions will help them understand better in the project background. By selecting clear and narrow research questions, it helps confining the sc ope of a systematic literature.4 proposes another method that may help to scope the research question. That is a systematic pre-review mapping study. The idea is to map out sorts of studies relating the systematic review question have been conducted. The mapping process can be considered as a quick data extraction but the studies described are not very details. The further information about mapping study can be found at 12.3.1.3 Developing a review protocolAs explained in the section 2, the protocol provides information of the plan for conduction the review, including, for example, the procedure to be performed, the search strategy for selecting primary studies, the allocation of reviewers to some specific activities and the quality assessment criteria for evaluate primary studies. Lacking of a protocol, some process such as the selection of primary studies or data analysis and synthesis may be motivated by researcher bias 14. And because one of the come upon features of the system atic review is repeatable, a well-documented review protocol is needed to secure the reproducibility of the review.Many experiences on systematic review show that developing a review protocol is an iteration process that needs several revisions to get the complete protocol. Thus, the researchers should expect protocol changes, take a long time and allot appropriate time for it.Brereton et al 4 suggests all members in systematic review team should participate actively in constructing the review protocol, in which helps all of them get insights about the protocol and understand the process of data extraction.Additionally, piloting the review protocol is highly suggested to be performed. Not only because it supports discovering misunderstandings and mistakes in the data extraction and aggregation process, but also it may specify that the researchers need to change the method planned to plug with the research questions.As mentioned above, the search strategy must be documented in the protocol, enabling the reader of a review to evaluate how consummate and complete this is. However, due to the restriction of existing software engineering search engines that are not well-supported systematic reviews like in medicine, the software engineers should conduct resource-dependent searches. In particular, they might have to use different search string for each searchable sources which have different form interfaces and search syntaxes 4.The followings are recommendations to improve the search strategy. Searches should be performed to human action as well as abstractedness 6. However, before making a decision to accept or baulk a primary study, searching on summary and content is founded very useful. Since mostly in software engineering, the abstract and titles are not much indicative 6 and not so dependable for primary studies selection 4. either search strategy should be made up of multiple secernatewords, and it is essential to use a various combinations of terms to get the very successful search 6. Using more standardized vocabulary will drive the search results 6. For some software engineering topics, the publications in related field should be searched as well. i.e. information systems, psychology, economics, quality, artificial intelligence 6 To get the most out of relevant publications, synonyms of the main search term should be used for search 6. It is likely that adding other more general terms to synonyms of the key search term detects more relevant studies. However, this tends to increase the number of opposed articles as well. So, it should only be used when there are a number of systematic review resources available in detecting and rejecting irrelevant articles 6 It is not necessary to search on all the search fields because it is not considerably benefits the rejoinder and also requires a big causa 6. Construct search strings using Boolean AND to link the key terms and OR to group synonyms 4. An example could be the followi ng(experiment OR empirical study) AND(software cost estimation OR software effort estimation) Try searching from synonyms to the term representing the study type need to search 6. Include search fields that typically contain the key terms of the study type such as title and abstract 6. To get the key search terms. ,beak down the research questions into mavin words pertaining to the types of study that will help answer the question, technology of interested, and the response test 4. After deriving the key search terms, using various combinations of those terms to perform trial searches 6. Specifying the year of the paper first published in the search string can help lessen the amount of irrelevant articles 4. Be careful when using the Basic or Advances search forms because some search engines may produce different results even though the key searched terms are the s

Malaysian Education And Malaysian Science Curriculum

Malayan preparation And Malayan cognition CurriculumCHAPTER 55.0 macrocosmThis chapter pull up stakes mainly discuss the generic aspects in Malaysian command dust and get out give more focus on Malaysian training course of instruction. In discussing Malaysian hit the hayledge plat spirt, I will be looking at the four main aspects of a curriculum which ar the objective, content, implementation and assessment. nonetheless, I would prefer to give more focus on the implementation and the assessment which be basic both in exclusivelyy the aspects that influence scholarly persons per appointance and the durability of a curriculum. I will lastlight the strengths and the weakness of this curriculum or establishment from the data gathered and the compendium of related documents.5.1 Brief memoir on Malaysian tuition SystemIn conducting this research, I do believe that ace needs to check the Malaysian training arrangement as a whole, in modulate to understand how this system develops and works. The variation had so m any(prenominal) influences from internal and external namely religion, colonialism, integration among races, perception and applied light, political view and others. However the establishment of Malaysian reading system became significantly enhanced after World War II as a publication of the rise in aw atomic upshot 18ness among the intellectuals in Malaya. Therefore, to cond matchless brief history of Malaysian statement, I would to discuss breeding in Malaysia, antecedently kn familiarity as Malaya, post World War II.5.1.1 Towards A subject breeding system SystemIn order to help the political relation to decide the best facts of life system, an Advisory Committee on Education was open up in 1949 by British governing in Malaya. The government think a system which could be implemented and on the alike beat could unite the races in Malaya. Due to that reasons, British believed that a exemplification type of bringing up could help British to foster the aims in Malaya. Hence, an education system was established which this system employ cardinal moderate of instruction. On the accompanying socio-economic elucidate 1950, Barnes tell proposed of the conversion of primary vernacular takes into discip course of instruction tames which victimisition Malay and English dustups. In unoriginal schools however, supposed to harbour the put on of English as medium of instruction (Rosnani, H., 2004).From the Barnes topic, there were subsequent reports breakd with attempts to view the education system in Malaya such as Fenn-Wu report in 1951 and Razak constitution in 1955. Razak report was the one which surely gave marvellous effect in Malaysian education. The committee was chaired by Dato Abdul Razak Hussein and was given up the task to review the education system of Malaya. found overcritical analysis and computing on 151 memorandums which received, Razak Committee recomm ended the following (Rosnani, H., 2004).Two types of primary school National schools and National-type schools with a common content syllabus.Use of Malay language as medium of instruction and English as compulsory subject.In 1960, the Rahman Talib committee was established to investigate the acceptance of Razak Report among the Malaysians. It to a fault aims to sustain the implementation of Razak Report and the use of Malay as the medium of instruction. Report by Rahman Talibs commitee later was served as the basis for the Education Act 1961 and the exploit was subsequently approved by the Parliament.5.1.2 Development of Malaysian information Education during Post-IndependenceIn Malaysia, information education started under the British colonialism period. At that time, education was received and by the elite groups and simply a miniature group of people in Malaya pursued their study in unoriginal train where formal erudition education was provided. During that era, stud ents were used imported text edition editions and sit down for the exami democracy that was set up by Cambridge Universities. The exami republic is exactly the corresponding as the ones sat by students in England.After independence, and the establishment of the freshly state of Malaysia in 1963, a more comprehensive system of education was developed. The system use Malay language as the main medium of instruction and a national curriculum together with psychometric test system (Wong Ee, 1975). Later in 1973, the National Curriculum Development kernel (CDC) was established to oversee matters pertaining to curriculum adaptation and adoption. According to Zainal (1988) curriculum reforms at secondhand direct were very much influenced by the British education system. In 1960s and 1970s, the reforms (Nielsen, 1985) emphasized the followingintegration and relevance of the intuition curriculum, and lore functioning skillsHowever, research found that the implementation of these reforms at crystallizeroom level was very minimal (Zainal, 1988). Even though the reform supposes to multifariousness the direction of instillers, studies conducted reported that teachers modified or ignored the inquiry strategies proposed by the ameliorate courses. There were cases where teachers keep exploitation the traditional pedagogy in doctrine. around of the reasons cited were (Lee, 1992)Lack of confidence and competence on the calve of teachers to try emerge new teaching techniques, probably receivable to their sorry grasp of the subject-matter and poor trainingPhysical constraints in terms of class size and facilities affectionate pressure to teach towards examinations andA cultural context where respect for liberty inhibits independent and critical opinion.Due to the factors listed, the reform process did not met its mindset which to provide a crack education for Malaysian citizens. Thus, in 1988, a further wave of reform was carried go forth. This time the reform was led by the establishment of the Integrated Curriculum for Secondary School (ICSS), which serves to provide the better basis for collateral schooling perception programs. Alongside development of scientific knowledge and skills, ICSS Science also emphasizes the inculcation in students of social set and positive attitudes to acquaintance.5.1.3 Implementation of the National Education SystemThe National philosophy of Education was released in year 1989. The philosophy is as followsEducation in Malaysia is an on-going exertion towards further developing the potential of individuals in a holistic and compound manner, so as to produce individuals who argon intellectually, spiritually, emotionally and physically balanced and harmonious, based on a firm belief in and devotion to God. Such an effort is designed to produce Malaysian citizens who be knowledge satisfactory and fitted, who possess steep m ad-lib standards, and who argon responsible and candid of achievi ng high level of personal puff up- beingness as well as being able to contribute to the harmony and betterment of the family, the society and the nation at large.5.1.4 Education towards slew 2020To achieve the status as a fully developed country is the ultimate goal for Malaysia by the year 2020. The definition of Malaysia as a fully developed country isBy the year 2020, Malaysia can be a united nation, with a assured Malaysian society, infused by strong moral and ethical value, lifetime in a society that is democratic, liberal and tolerant, caring, economically comely and equitable, progressive and friendly, and in full possession of an economy that is competitive, dynamic, robust and resilient.In order to form as fully developed country, it is important for Malaysia to put sufficient effort to overcome nine challenges in Vision 2020. Following argon the challenges that be believed to be related to the role of education in Malaysia (Malaysia as a Fully Developed Country, 20 10 p.2)The third challenge we have endlessly go about is that of fostering and developing a mature democratic society, practicing a form of mature consensual, community-oriented Malaysian democracy that can be a form for many developing countries.The fifth challenge that we have always face is the challenge of establishing a matured, liberal and tolerant society in which Malaysians of all colors and creeds be free to practice and profess their customs, cultures and religious beliefs and soon enough feeling that they belong to one nation.The sixth is the challenge of establishing a scientific and progressive society, a society that is innovative and forward-looking, one that is not solitary(prenominal) a consumer of engineering but also a contributor to the scientific and technological civilization of the future. The ninth challenge is the challenge of establishing a prosperous society, with an economy that is fully competitive, dynamic, robust and resilient. In the history of Malaysia, it is evident that the education policy over the past years has been consistent and in line of work with Vision 2020. Vision 2020 emphasizes Malaysia as a fully developed country, one which is developed in every aspect economically, politically, socially, spiritually, psychologically and culturally. The challenges in Vision 2020 which related to education will nevertheless be overcome by ensuring that adequate supply of human resources in the ara of scientific discipline and engineering scientific discipline ar provided. This is done through increasing the intake of science students, encourage the use of technology in among the teachers and students.Critical reviews on the National Education system from time to time ensure that the present curriculum is in line with the progress and needs of our country. The needs involve restructuring the society, achieve racial unity and fulfill the aims of the Vision 2020.5.2 ObjectiveThe objective of Malaysian science curric ulum lies in its philosophy which is ex take to the woodsed and based on the National educational Philosophy (NPE)In consonance with the National Education Philosophy, science education in Malaysia nurtures a science and technology culture by focusing on the development of individuals who argon competitive, dynamic, robust and resilient and able to master scientific knowledge and technological competencyTherefore in general, aims of science education in Malaysia are to develop the potentials of individuals in an boilersuit and integrated manner. It also intended to produce Malaysian citizens, who are scientifically and technologically literate and competent in scientific skills. In line with the National Educational Philosophy, the individual produced is believes to practice good moral determine and has abilities to cope with the changes of scientific and technological advances. He or she also be able to manage nature with wisdom and responsible for the betterment of mankind.Educat ional Development Plan for Malaysia (2001 2010) stated that, the aims of the development in secondary coil education are to enhance students critical and creative thinking skills emphasize science and technology provide adequate and quality teaching and nurture facilities.By giving focus on science and technology, the prescribed curriculum by means will ensuring the workforces who are knowledgeable and skillful in sundry(a) fields especially in science, technology and ICT can be produced. From the aims that highlighted, one can see that the philosophy of Education in Malaysia works as a annexe or guide for the system in producing the intended products. This can be seen from the following linesThe aspiration of the nation to become an change society depends on science and technology. It is envisaged that success in providing quality science education to Malaysians from an early age will serve to spearhead the nation into becoming a knowledge society and a competitive player in the global arena. Towards this end, the Malaysian education system is giving greater emphasis to science and mathematics education.Dr.Sharipah Maimunah, Director of Curriculum Development Centre (CDC)The focus in the teaching- acquisition approach in the science curriculum in Malaysia at all levels is the restraint of scientific skills among the students. Since science subject adjudicate on inquiry and problem solving, therefore scientific and thinking skills are need to be use. Scientific skills are important in any scientific investigation such as conducting experiments and take to the woodsing out projects as it comprises process skills and manipulative skills. Process skills are mental processes that encourage critical, creative, analytical and regular thinking while manipulative skills are psychomotor skills used in scientific investigations such as proper handling of scientific equipment, substances, living and non-living things. Thinking skills comprise critical thinkin g and creative thinking, which when combined with abstract thought lead to higher order thinking skills such as abstractizing, purpose making and problem solving.In the science curriculum, it is recommended that the scientific and thinking skills are infused through science lessons in various stages. These stages range from introducing scientific and thinking skills explicitly, applying these skills with guidance from teachers and finally applying these skills to solve specific problems independently. The infusion of desirable determine and attitudes is also emphasized in the teaching approaches. Such set include showing interest and curiosity towards the surroundings, honesty and accuracy in put down and validating data, flexibility and open-mindedness, perseverance, being systematic and confident, cooperation, responsibility for ones own and friends safety, and towards the environment, mouthful of the contributions of science and technology, thankfulness to God, appreciati on and practice of a healthy and nibble life style and the realization that science is one of the ways to understand the universe.Hence, to achieve the branded objectives and aims of the stipulated education,, the Integrated Curriculum for Secondary School (ICSS) or Kurikulum Baru Sekolah Menengah (KBSM) for all subjects including science is are supposed to subscribe lifelong learning among the students, give instruction moral values across the curriculum, and promote students intellectual, spiritual, emotional and physical development. spend a penny the interview that I carried out on an expert in science education, she views KBSM asI think the philosophy of the Kurikulum Bersepadu Sekolah Menengah (KBSM) science is good. To ensure a scientist that is not only good in the field but also knows the condition of science in understanding the phenomena and knowing science to know God as well. Also the science curriculum is to educate science for all and not specifically to train st udents to be scientists. (personal chat)5.3 ContentScience education in Malaysia offers wide range of topics arranged in pact to its theme. The topics are arranged thematically to help students conceptualize and understand how concepts are related to one another. However, lack of effort or perhaps in round cases, failure, among teachers to relate previous chapter from the next caused students to perceive knowledge as detached instead of connected and complete.For example, when students are in form one, they will learn about matter which covers the details on solid, liquid and gas. When the students hunt down one form higher the following year, 2 of the chapters on irrigate and Solution and Air Pressure taught in form two are built on the previous topic on Matter. Later at the hurrying secondary level, the students will learn about matter in two separate subjects, namely chemistry and physics. The difference is that at upper secondary level, the topics are covered in more depth in comparison to what was leant at the lower secondary level. For chemistry, topic related to Matter focuses more forces that exist between break officles while in Physics, learning and discussions are geared towards energy and its influence on matter.In forms one to three, students do general science where certain aspects of biological, physical and chemical sciences are integrated into a subject. The general science subject that students learn, in other words, serves as foundation to prepare them for more advanced science specific subjects such as biology, chemistry, physics and additional science at upper secondary level.In the Malaysian science curriculum, each science subject has its own objectives and focus. The focus of science subjects at primary to secondary levels of schooling change as students ability changed in accordance to their increasing age. However, moving from one stage to another, the focus of the curriculum ease intended to achieve the aims and target o f the national curriculum. The curriculum in primary school is less critical and serves more as basic or foundation for the students. As students become from primary school to upper secondary school, the designed curriculum undergoes piecemeal transformation and changes on its level of difficulty whereby the curriculum in secondary schooling is more critical and wider. The science curriculum in secondary schooling is supposed to nurture and reinforces what was learnt at the primary level. At the secondary level, particular emphasis is given to the acquisition of scientific knowledge, and mastery of scientific and thinking skills. The emphasis was given throughout the syllabus designed and the teaching and learning process. At the end of the day, the curriculum that the students had went through, whether in primary or secondary will make them to be all-rounded, balanced, knowledgeable and possess high morality.Therefore, as means of ensuring the development of holistic and ethicall y upright citizens or possess high morality those who would develop yet manage and exert the environment the science (and other curriculum for that matter) curriculum has been infused with moral values as indicated by Director of Curriculum Development Center herselfThe Science curriculum has been designed not only to provide opportunities for students to acquire science knowledge and skills, develop thinking skills and thinking strategies, and to apply this knowledge and skills in everyday life, but also to inculcate in them noble values and the spirit of patriotism. It is hoped that the educational process en route to achieving these aims would produce balanced citizens capable of contributing to the harmony and prosperity of the nation and its people.Dr.Sharifah Maimunah Syed ZainEven though the content of Malaysian science curriculum seemed exceptional on paper, it has, nonetheless, been criticized by students and teachers alike. In fact, there were also experts in education who indicated that the content of Malaysian science curriculum is alike ambitious and burdening teachers and students. Some of the interview responses on the content and implementation of Malaysian science curriculum are as followsIt is burden in the sense that the content is still abstract and conceptual in nature, less relevance to the need of their daily life. The content is still subject based rather than societal based. ExpertHowever, sometimes the limit are too much. Not all the experiments or topic that teachers are able to do or show to the class. Teacher..the syllabus is kind of a lot and the teacher must finish it because it will be asked in examination Teacher.I reckoned Malaysian science syllabus as a mile wide, an inch deep. There is too much too cover, and yet all those topics are being covered at only at a superficial level. There are many repercussions due to that. Teacher..I observed teacher making otiose effort on teaching important topics in class using up ex tra period of time, and it ended up with no time left to teach the last topic. TeacherThe content of Malaysian science curriculum to some extend failed to address the importance for the students to learn the content and how the content relates to their life. With the have of Malaysian science curriculum which content-laden, this directly affect on how the curriculum is implemented in school by the teachers.ImplementationIn order to discuss on the implementation of Malaysian science curriculum effectively, I have divided this section into three subheadings, namely teaching strategy, standard and overall conclusion on the curriculum implementation.Teaching StrategyBased on the documents provided by Curriculum Development Centre (CDC) on Malaysian science curriculum, there are various effective orders suggested for science teacher in Malaysia to teach the subject. Among the recommended teaching practices in science classrooms are constructivist, mastery learning, science process ski lls, thinking skills and metacognition, student-centered learning and the integration of information and communication technology.However, it can be observed the about common method used by teacher is the traditional teaching or direct teaching which is basically known as fruitcake and talk method. When teaching science, teachers in Malaysia usually use schoolbook as their main source of references together with other materials provided by the Ministry of Education (MOE). This is patroniseed by interviews conducted on the students..most of them (teacher) using traditional method, chalk and blackboard and cd-rom provided by government and observational as stated in the text books, absolutely they are using 100% text book.to save time, teachers prefer to use chalk and talk only..teach something based on textbook. No other source.all(a) teachers are aware that they are responsible for covering all topics in the syllabus. However due to time constraint, it is commonly observed and r eported that science teachers in Malaysia tend to cover parts of the syllabus with high fortune of appearing in examination only. Since other methods like inquiry learning and constructivism usually consumes much time and energy to carry out, the easier way out is to use the didactic approach that captures the major(ip)itys attention. With that approach, more a lot than not, many students will ask questions, Hence teachers can pace lessons to quickly cover all topics within the syllabus.Effendi and Zanaton (2006) highlighted the two pedagogical limitations that have been identified as major shortcomings in traditional secondary education lecture-based and teacher centered instruction. These two types of pedagogical approach actually do not support most of the aims and the outcomes intended by the curriculum. The direct teaching method tends to encourage low-cognitive, come on level learning outcomes such as to define, to list and to state. This is in descent to the intention of the curriculum which expected students be taught to be creative, critical thinkers and proactive problem solvers who not only master the science process skills but also adapt scientific thinking and attitudes in their daily lives. The mate between intended curriculum and the way teaching is carried out in class have been reported by many, including in research conducted by Nor Aishah, et al.(2007) whom proposed inculcation of entrepreneurial skills in science as a method to make the curriculum moving away from being exam-oriented. A student whom I interviewed also claimedAccording to my experience, teacher tho tries to make science as something static, no expanding, so they actually promote science is scarcely like a history. Just memorizing the fact without knowing the truth rotter the scene.Amongst the recommended approaches in science teaching, I observed that many teachers are integrating technology in their lessons. However, the integration of technology into teaching only applies to schools which are equipped with the required facilities such as computer, LCD and transparence projector. Most teachers who are not familiar with technology prefer to use transparencies to teach since they are easier to use and can save time. For those teachers who are competent in technology, using power point is their best option. However, integrating technology in the teaching of science has its disadvantages. There were teachers who took advantage by compete the CD provided by MOE throughout the lesson instead of using the CD to support teaching and learning in class. There is also polished numerate of teachers who do not get students to carry out experiments instead they just demonstrate science experiments to students. On the other hand, there were also those who got students to carry out experiments following procedures stated in textbooks, and make conclusions for the students without much deliberation and discussions. Neither do the students given room to disc over science for themselves. These classroom realities are so against the whole notion of science which supposes to be an falsifiable subject that encourages students to explore and inquire in order to gain knowledge and make conclusions.The way science lessons are carried out in class has seriously affected the students interest in science and their ability to busy in scientific inquiry. Report of Public awareness of Science and engineering science Malaysia (2004) throughout the survey conducted revealed that about 43% of Malaysians think that science subjects are difficult and 32% of them think that the approaches that use to teach science and technology are too academic in sense of emphasis only be given on the delivery of the content. However, Kamisah and Lilia (n.d) discovered that Malaysians students have high attitudes in learning science and the attitudes are so much influenced by the students level of educational experiences. Therefore recommended by the Public Awareness Report of Science and Technology Malaysia (2004), Malaysian science teachers should also emphasize on fostering for science among the students. The recommendation also supported by Kamisah and Lilia (n.d) whereby they suggested that teachers should excogitate on their content knowledge so that teachers could bring changes in students attitudes in learning science.In relation to enhancing students attitude and interest in learning science, supposedly more practical works should be conducted by students in learning science. However, based on the interviews conducted, it is observed that practical work is often conducted in groups rather than individually or in pairs. Such practices limit active work to two to three students while the other members tend to be passive observers. In some cases, this occurs due to the large number of students in a class (especially in urban schools) and limited implement and equipments. These are the factors that prohibit practical work to be conducted in small group or as individual work. Worse than that, there are teachers who did not conduct experiments with their students at all and only learn the theories in science. The following opinions supported the situation described earlierteacher always refuses to conduct experiments, even when students ask for it Studentnot all the experiments or topic that teachers are able to do or show to the class Teacher5.4.2 TextbookTextbook for science subjects are provided to all students in Malaysia. As earlier highlighted, the specified textbook is the main source of reference for local science teaching. In past ten years, science textbook in Malaysia underwent many reformations in order to make it up-to-date with the real educational and situational needs. At present, the school textbooks are generally more interactive and comprehensive they are not as thick as the textbooks previously used, with more pictures and diagrams. There is also a CD accompanying the text as means of integratin g content with technology. The CD consists of exercises and short notes for students as well as internet links for students to look for extra sources and reading materials as well as to search for finishs of the topic learnt.Even though there were improvements made by the government on the textbook, the improvements somehow did not so much significant changed to Malaysian science classroom. This wide theater of operations of content covered by the syllabus make the science textbooks in Malaysia as a source of reference which covers superficial information. Although provided in the textbook internet link for additional information of the topics, it is not fully utilized neither by teachers nor students. This is happened mostly due to the problems such as time constraint, existence of digital gap between schools, the lack of facilities and other reasons.In term of applications of a topic in textbook, its often to be hardened at the end of each topic. Mostly only small part provided for application such it usually covers quarter of a page. Even worst, this part always neglect by teachers since it will not appear in examination.All in all, my analysis of the overall implementation of the Malaysian science curriculum revealed numerous issues that both teachers and students encounter, ranging from the teaching approach used in classroom, the need to cover the required syllabus, students perceptions and attitudes towards science, and related issues pertaining to textbook. What could probably be reason out here is that while the documented curriculum appear to be well planned, covering all topics deemed crucial to prepare students prior to ingress to ordinal institutions, the execution of lessons somehow do not take place as it should be as highlighted by Curriculum Development Centre, a local expert in science educationImplementation of the science curriculum is always a problem. The visions of the curriculum developers are not fully dual-lane by the teachers who are the implementers. The intended implementation is also restricted by the assessment that is employed currently.AssessmentAssessment of student learning in Malaysia has, for the past decades and perhaps will continue to be, exam-oriented. This is evident as the most important aspects/criteria people look for when applying for entry into boarding schools, for scholarships, and entry into universities are the number of As students obtained in examinations. In fact, the main method to assess what school students learn and know is via written and/or oral examination. Nonetheless, the problems with examination-dependent assessment have been pointed out by the following partiesit is just for examination, just forget it only excellent people will be produce but they are not able to survive in real world. Knowledge just for sake of exam and later will be forgotten.our curriculum in Malaysia is not too good because only stress on the examinationBut, the beauty of the curriculum did no t appear because the application or the integration of the curriculum is not effective. Since in Malaysia, the system of education is too exam oriented.revamp the current exam based oriented teaching in schools. Students should be taught how to think, especially when it involves science theories.In Malaysia, examination can be classified into two types which are the national level and internal examination (examination carried out by school). There are two main examinations carried out at secondary level. There are Penilaian Menengah Rendah (PMR) which conducted for form three students and Sijil Pelajaran Malaysia (SPM) for form five students. Both examinations offer science subject. However in SPM, there are more science subjects being offered as compared to PMR which offer only one science subject. The major science subjects sat by students in their SPM are biology, physics and chemistry. Often students who scored excellent result in science subjects will have greater probability o f being offered critical courses in higher education such as medical exam and engineering courses.Internal examinations are examinations carried out in schools. It is compulsory for school administra

The Role Of The Management Accountant Accounting Essay

The mathematical function Of The worry Accountant accountancy endeavorAt present, in that respect is an argument active whether the fictitious character of the direction restrainer in organisations has lurchd when the wrinkle surroundings switchd at the corresponding time. The affair of focal point restrainers in organisations was measured by (a) their skills requirements, and (b) the port other managers perceive them in their organisations (T comparablenyi and Yazfifar, 2005).In this essay, the author referred to a great number of literatures about this topic, and fin exclusivelyy came to a polish that the role of prudence control in organisations has changed probatively go with by the changes of rail line environment over these years. Recently, anxiety comptrollers in organisations did non fair(a) execute the handed-down serves such as accumulation, abstract and preparation, and variation the role like the bean counter and gathers of discipline that is doful and motivationful for decision-makers (Choi, 2002). With the disciplines and changes of the championship environment in round decades, the role of wariness accountant has changed into championship lineage officener and strategical pickner, and taken the charge of interpretation, evaluation, control and inter-group communication in decision-making (Choi, 2002).The analysisBackgroundThe side of the role of worry accountant in organisations has been paid enough attentions in these years. Not and schoolman and professional staff made a huge number of accountancy literatures, but overly many an(prenominal) related people that ar non in account put forward allowd progressively number of research evidences of this area. They all finally came to a point that the ever-changing task environment caused the change of the role of focus accountant in organisations. So the first conniption to research the topic is to evaluate the changes of the business organ ization environment. Further to a greater extent than than than, the second smell is to find the changes of the role of prudence accountant in organisations. At last, the conclusion of this essay is to build a bridge between the changing business environment and the changes of the role of guidance accountant in organisations.The changing business environmentIf people tend to make a clear gather in of the change, they should get a detail understand of the business and business environment. As a sequence, this survey initially concentrated on the changing business environment. According to the care invoice professionals declared, the principle issue that caused the change of the role of focus accountant in heap is the increasingly fierce emulation (Hoque et al., 2001 Krishnan et al., 2002).The smart-made business environment just reflected this kind of competition. In the parvenu business environment, it gave the expression to escalating globalization, fresh regulation s that focused on corporate governance, chatoyant markets, peeled organizational structures, mergers and acquisitions, new charge practices, rapid reaction speed, increasingly prehensile information applied science and a potential trend of a more elastic corporation structure because of the need to deal with market requisition and more (Askary et al ,2008). In some surveys, people watch the changes of information technology and organizational restructuring as the most two chief(prenominal) issues caused the change of the role of management accountants in organizations. And new accounting packet and new management style are other two signifi sternt change drivers (Tsamenyi and Yazfifar, 2005).For example, a signifi enduret change of the business environment is the change of management accounting practices. There are so many new management accounting techniques had been innovated and implied in business these years. Some experts claimed that the changes of management accountin g practices are administrative noveltys (Hart and Roslender, 2002). Whether these changes could be successful or non, they are depended on how well behavioral and organizational implications are dealt with. So the process of these changes meets a huge organizational stress, clash and revolt. And these negative issues may cause ill fortune of the innovation (Hart and Roslender, 2002). In this area, the most important issue is the innovation of strategic Management score (SMA). SMA was considered as the common-sense approach to the matters emerged in a changing business environment (Hart and Roslender, 2002). Some experts claimed accountants did a large number of benefits by using SMA to strategy formulation and implementation. Some researchers suggested accountants to change their views from traditional accounting issues to concern more business factors. Some persons seen SMA was a tool to jock accountants promote their status in organizations (Hart and Roslender, 2002). As a so luscious topic, there is no a common conceptual framework about SMA. One definition (Hart and Roslender, 2002) accepted by some people isThe purvey and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly telling levels and trends in real costs and prices, volume, market share, cash flow and the correspondence demanded of a firms total resources.In 1981 that SMA was found, Simmonds set a view that the role of management accountants were changed from a pure pecuniary worker to a more important position that need to gain a business judging and h ancient the ability of the understand of business environment and represent changes in agonistic position to old management (Hart and Roslender, 2002).To illustrate, intelligent information maturement is a more important reason that caused the change not whole in the quondam(prenominal), but besides it is going to influence the role of management accountant in companies in the early even for ever (Management accounting, 1998). Meanwhile, the suppuration of intelligent information occurred in every industry, business aspect and country. It is an translucent trend that computers deal with more daily work (Management Accounting, 1998). People who hatful hold the ability to learn and master IT and apply advantages of IT to daily plant fully, they will gain benefits of a broader and more flexible role, with bigger management responsibilities, and maybe more rewards, and more frequently join forces in business strategy (Management Accounting, 1998). The application of IT into business work tingeed not only on the role of management accountant in organizations, but also on the relationship between management accounting and other function (Management Accounting, 1998).There is another specific example that could be seen as the impact of the changing business environment caused on the role of management accountant. effort Resource training (ERP) systems are the chief innovation in the business terra firma as an information technology for companies to get information in 1990 (Kholeif and Jack, 2007). As a result, there are a good many of researches to investigate how the ERP systems to influence management accountant on work. One purpose in researches of this topic is the role of management accountants in ERP environments seems to be subject to hybridisation, that means the role stretchs to include other business and information style or other people broaden their roles to take charges that accountant do (Kholeif and Jack, 2007). Consequently, the role of management accountants is changing from those traditional functions towards business partner and strategic partner. In spite of this, the use of ERP system yet may break the role of management accountant as information suppliers because the chief managers can gain information they need directly without through accountant work (Kholeif and Jack, 2007).In late(a) years, there is another vitally important development concept in management accounting called quietusd lineup. It contains two aspects of changes compared with old accounting system. At one hand, it introduced an incorporation of non-financial measures. At the other hand, it joined these measures with organisational strategy (Choi and Latshaw, 2002). This means the top management of corporations could use Balanced posting to strengthen strategies, introduce these strategies to all of the company, and assess the organisations process that pursues the goals of the strategies. At the same time, management accountants also adopt this concept in their works. This helps them enhance their status in companies as important management team partners.The changes of the role of management accountant in organizationsIt is a well k straightawayn statement that management accounting practices that mainly include management accounting techniques, information and/or s ystems have nearly kept been stable in the greater part of a century (Johansson, 1990 Kaplan, 1986b). As a result, it can be reason out that traditional management accounting practices lost the ability of gaining useful information and giving full fly the coop in management decision-making in the changing business environment. With the changing business environment, the role of management accountants in organizations also changed obviously.One obvious example of the changes of t management accountants caused by the innovation of Balanced Scorecard could be found in the article ascertain More, Counting Less Transformations in the Management Accounting Profession.(Choi and Latshaw, 2002) In the essay, the authors compared differences of management accounting professions between 1995 and 1999 about accountants in IMA (Institute of Management Accountants). They found some aspects of the changes. First, there are more people considered management accountants gain more benefits for cor porations in 1999 than the number in 1995 (Choi and Latshaw, 2002). Second, more workers were aware that management accountants were not only worked for accounting department, they also worked in operating sections as part of business team (Choi and Latshaw, 2002). Third, professors searched that management accountants used more time in internal consulting and the most important action for them is the strategic planning (Choi and Latshaw, 2002). At last, people claimed that management accountants in companies took charges of both business partner and strategic partner. The vital reason of these changes is that management accountants in organisations take use of Balance Scorecard as a powerful tool to show their abilities to senior managers and strengthen their role as strategic partners (Choi and Latshaw, 2002).With the emergence of a specific accounting practice called Strategic Management Accounting (SMA), the role of management accountants also greeted clear changes. From the res earch of Bhimani and Bromwich, there two major ship canal of strategic management accounting One tends to cost the product attributes provided by a companys products the other is to cost the functions in the value chain which provide value to the consumer (Bromwich Bhimani, 1994). According to findings of Inman (1999), there are some points of differences between traditional and strategic management accounting The first significant difference is the way that how cost should be cost the second difference is the cost analysis goals the last difference is the cost behavior. SMA put emphasis on the recounting cost position the approach a corporate may hold the line a continual cost advantages and costs of differentiation. As a result, the new kind of accounting practice requires management accountants to gain more abilities and broaden their horizon from their usual work, put more eyes on normal management, strategies making and implement, trade and product development (Hart and Ro slender, 2002).In modern society, intelligent information development is a common driver caused changes in many areas. The role of management accountants in organizations also changed with this trend. If management accountants want to be competent at their positions, they should possess the ability to stay ahead of change. They need to know well the latest information technology software, as the same time get a comprehensive comprehension of the business (Anastas, 1997). Consequently, there are some changes and trends happened for management accountants. The first trend was more and more management accountants became senior managers such as chief executive officers or chief operating officers, and the responsibility of accountants also changed from just analysis of past to strategic planning (Anastas, 1997). The reason of this phenomenon was because of the ability of accountants that they can translate financial data and results to strategic planning word. The second change was unde r the twinge of the development of information technology, management accountants became advisors or internal consultants (Anastas, 1997). Accountants now join in the activities such as creating strategies and recommendations to influence management decisions. Management accountants play the role as a pivot among different departments. Heading accountants are the centre point to ensure companies on track. The third change is management accountants increasingly involved in decision-making activities (Anastas, 1997). They no longer just do book-keeping they also make decisions for the whole company strategies. The forth change is management accountants became information managers because they are always the first consumers of new technology (Anastas, 1997). As a result, accountants usually adjusted more quickly and smoothly to new information technology than other departments in organizations. Accountants used the new technology to transform their eyes from looking backward to lookin g forward. So accountants could use new technology to calculate and forecast future environment the corporation will meet. Even sometimes accountants became sellers rather that reporters as the reason that they can sell the suggestions they got from the new information about what to do in the future (Anastas, 1997).ConclusionAs been found the changes of business environment and the changes of the role of management accountants in organizations and the relationship between two kinds of changes, the conclusion could be gained. As a clear research finding, the major changes in business environment are these aspects communications and information technology, organisational restructuring, globalisation and internationalisation and improvements and new innovations of management accounting practices (Management Accounting, 1998). And the major functions of management accountants these years focused on envision and improve the information systems of companies (especially understand and mak e use of IT system), give suggestions for business projects, join in strategic planning (plan and operate business and marketing objectives), deal with customers demands and taxation matters (Management Accounting, 1998). To summarise these aspects in some common and incisive points, the changes of the role of management accountants in organisations are chiefly as these reckon Firstly, the role of management accountants has been changed to business partners in corporations. They joined in more and more activities in functional departments, and they also participated in the plan and regenerate of information. Secondly, management accountants increasingly move their location from offices towards more near to plants. frankincense they can get more specifically understanding of the business. This is also a clear point about accountants now play the role as business partners and they usually joined in a project from the just beginning and decision of results, and take charge of all ou tcomes. Thirdly, management accountants now naturally are seen as members of management team and business managers because their unequalled knowledge of finance and accounting can take huge benefits for management actions (ODea and Pierce, 2003). In one sentence, the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner in the changing business environment.BibliographyAnastas.M. (1997) The changing world of management accounting and financial management. journal of Management accounting. .48-51.Askarany.D et al. (2008) Management Accountants Role in Dependent and indie Companies Does Ownership Matter? Journal of Accounting Business Management. 15(2), .1-21.Bhimani, A. and Keshtvarz, M. H. 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