Accounting Essays Management Accounting

Accounting Essays Management Accounting Current Issues in Management Accounting INTRODUCTION Accounting measures of performance have been the traditional mainstay of quantitative approaches to organizational performance measurement. However, over the past two decades, a great deal of attention has been paid to the development and use of non-financial measures of performance, which can be used both to motivate and report on the performance of business and other organizations. The impetus for such developments has come from both the bottom and the top of the organization. Much performance management at the operational level is carried out using specific indicators of performance, which are usually not measured in financial terms. At the most senior levels, although financial performance is inevitably a major consideration, there has been increasing recognition that other important factors in the effective running of the organization cannot be well captured by such measures (Neely 2002). Thus, non-financial performance measures have undergone significant development, to the relative neglect of the development of improved financial measures. However, the recent publicity surrounding the marketing of economic value added as an overall measure of company performance by management consultants can be seen as a sign of a new emphasis on the financial aspects of performance. It will be argued that there are three different major functions for financial performance measures, and that, although these functions overlap to some extent, major confusion can be caused by applying measures developed for one function to a different one (Neely 2002). Any organization, whether public or private, has to live within financial constraints and to deliver perceived value for money to its stakeholders. The role of the finance function is to manage the financial resources of the organization, and to ensure that the financial constraints it faces are not breached. Failure to do this will lead to financial distress, and ultimately, for many organizations, to financial failure or bankruptcy. Establishment of precisely what the financial constraints are and how the proposed operating plans will impact upon them are a central part of the finance function. There are three main areas of focus for financial plans. Most basically, cash flow planning is required to ensure that the cash is available to meet the financial obligations of the organization. Failure to manage cash flows will result in technical insolvency. For business organizations, the second area requiring attention is profitability, or the need to acquire resources at a greater rate than using them. Although over the life of an enterprise, total net cash flow and total profit are essentially equal, this can mask the fact that in the short-term they can be very different (Neely 2002). Indeed, one of the major causes of failure of new small business enterprises is not that they are unprofitable in the long term, but that growth in profitable activity has outstripped the cash necessary to resource it. The major difference between profit and cash flow is the time period between payments made for capital assets which will generate income in the future and the actual receipt of that income which is needed as working capital. This highlights the third area of focus, namely on assets and the provision of finance for their purchase (Neely 2002). Businesses need to know about their financial performance to access what are the things they are doing right. The paper takes a look at the two forms of accounting systems. The paper will also discuss on the concern towards the financial and management accounting’s linkage and such linkage drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations. ACCOUNTING AND ORGANIZATIONS As instruments, financial statements can only provide representations of the phenomena that guide the decision-making processes of investors, creditors and other interested parties. The serviceability of these statements will be dependent on the extent to which they depict accurately the phenomena they purport to represent. This notion has been explained under a variety of guises in the accounting literature. Accounting is financial map-making. The better the map, the more completely it represents the complex phenomena that are being mapped. Financial statements may be viewed as descriptive accounts of the financial relationships between an entity and its environment from time to time, and changes in that relationship over time (West 2003). Accordingly, a system of accounting may be viewed as a model of the system of financial relationships between an entity and its environment. The function of the accounting system is, therefore, to represent the financial consequences of an entity’s actions and the financial consequences of the endogenous and exogenous factors which determine an entity’s financial status in relation to all other entities. When the laws underlying the accounting model have the same syntactical structure as a corresponding set of laws which govern the phenomena of financial position and financial performance, financial statements may be considered syntactically isomorphic with the actual financial position and financial performance of firms (West 2003). The consequences of faulty financial instrumentation may be severe. Where the decision-making processes of individual investors are misguided, economic inefficiencies with broader social repercussions are likely to ensue. To protect against these adversities, accounting, in common with other systems of instrumentation, needs to be subject to some form of governance or discipline. Consistent with this qualitative standards for accounting information have a long history. They appeared in early bookkeeping manuals and were written into the constitutive documents of commercial ventures and a variety of statutes in the United Kingdom during the eighteenth and early nineteenth centuries. Their purpose was to signify the duty to ensure that accounts were properly kept as a basis for representing the financial affairs of public bodies and business firms. rather than seeking to ensure that accounting information corresponds with the actual financial features of firms as at their date and that the function of accounting is therefore served there is evidence that the accounting profession has been, and continues to be, concerned only to ensure that financial statements have been prepared on the basis of prescribed technical accounting rules (West 2003). Were these rules to prescribe an effective system of financial instrumentation, they would provide the means by which the function of accounting would be better served. Accountants of the highest abilities and reputations are willing to give their considered opinion, after due examination, that the financial statements fairly present the position of a company based upon accounts determined in accordance with accepted principles of accounting. It follows that these fundamental truths upon which such opinion is based, and which may be properly dignified with the term principles, are known to the accountant and are matters with respect to which there can be no general disagreement (West 2003). Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. The balance should be maintained so that a firm operates for a longer time. Accounting systems are said to have different forms o ne is financial accounting and the other is management accounting. The next discussion focuses on Financial Accounting. FINANCIAL ACCOUNTING Financial accounting and reporting is essentially a means to provide information. If information is to be useful, there must be uncertainty that can possibly be resolved by such information. To understand why accounting is useful at all, analyzing accounting information in the context of certainty would be clearly inappropriate. An information system provides signals that alter the likelihood of the occurrence of future events or states of the world that are part of a decision problem. A decision problem is characterized by states of the world, their probabilities, actions the decision-maker can choose, results of state-action combinations, and the utilities the decision-maker receives from such results. The usefulness of information can only be assessed in the context of a particular decision problem. Thus, the same information system may be useful in one context but not in another. General-purpose financial accounting and reporting is designed primarily to provide information to pe ople outside the firm, such as investors, creditors, and customers (Hopwood, Leuz Pfaff 2004). These parties are presumably interested in that information and rely on it for their own decision-making. The firm prepares the accounting information, and hence is better informed than the users. Further, some potential users of information have conflicts of interest with the firm. The information asymmetry generates concerns because it is not necessarily in the firms best interest to provide the information at all, or to provide it in an unbiased fashion. It is in such a context that disclosure and earnings management issues arise. Introducing an auditor as another player with asymmetric information and potential conflicting interests adds another layer of incentive issues to be considered. However, there are several features of financial accounting systems that make them peculiar information systems (Hopwood, Leuz Pfaff 2004). Accounting provides periodic information about the financial position of a firm. Accountants use accruals to provide information about transactions and events, not just cash flows. Accrual accounting allocates cash flows to particular periods under specific transformation rules. This information leads to the distinct accounting language, such as stocks and flows, assets and liabilities, and income. The transformation rules include the realization principle, which defines when revenue is recognized; the matching principle, which states that expenses follow the respective revenues; and conservatism, which introduces a bias in the reported income. Financial accounting and reporting is governed by standards or rules developed by standard-setters or legal bodies on a national or international level. The objective is to provide decision-useful information to the stakeholders of the firm (Hopwood, Leuz Pfaff 2004). Accounting information competes with other information sources, which are provided either directly by the firm or generated by intermediaries. To be valuable, the information must have a comparative advantage over other sources, or at least a complementary value. Indicators attesting that this is in fact the case are that investors and analysts usually generate earnings expectations and react to firms meeting or not meeting them, and that they also react to accounting scandals. Firms exert effort in managing earnings. These features make accounting reports a special and important information system. Useful models in financial accounting attempt to capture some of these features (Hopwood, Leuz Pfaff 2004). Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. The main focus of financial accounting is making sure that the stakeholders are given positive financial information. MANAGEMENT ACCOUNTING Many companies have turned to their management accounting systems to bypass the limitations of financial accounting. Some of them have developed best practices that give them a firm foundation for true accountability. However, many companies have not gotten beyond the crisis in management accounting that crept into place early in the century. That is, they use management accounting as not much more than a data-gathering device for determining product costs and compiling external financial accounts. Management accounts are driven by the cycle and procedures of financial accounting. The information is most useful for tasks like valuing inventory and aggregating costs across the company (Birchard Epstein 2000). It is an incomplete basis for measuring performance. Any company that has not radically changed its management accounting risks finding it produces problems similar to those created by financial accounting. The two most critical problems are prodding managers into, first, an incessant financial focus and, second, a near total reliance on historical, or lagging, indicators for decision making. The product and service costs that managers receive, the meat and potatoes of managerial accounting, often reveal little about the non financial factors of performance that create costs, like complex product designs or defective customer service. The cost data help managers keep the financial score but not necessarily how to improve their long-term batting average companies that depend on financial accounting and traditional management accounting systems are in crisis because they are missing the first element for making the accountable organization which is relevant and comprehensive measures o f performance. Without systems that extend beyond the financials to non financials and that accurately tally product costs, few managers or executives can deliver a maximum of value to shareholders, customers, or anyone else (Birchard Epstein 2000). Managers widely recognize the problem today. In a study 45 percent of companies said that their performance measurement system had a neutral to negative impact on long-term management. Whats more, respondents who reported the least satisfaction with their performance measurement systems used financials more intensely and used fewer non financials than did respondents who reported more satisfaction. Little surprise that 65 percent said most of their measures came from the current-year financial results. Measures have great power, almost like genetic code, to shape action and performance. Whether at the equivalent of the cell level, the organ level, or the systems level, measures become the directional device that influences or even dictates the shape of the enterprise. Change the measures, and you change the organism. Measures have always had the power to shape a corporations destiny, but the focus on financial figures alone limited their utility (Birchard Epstein 2000). Management accounting of the past forced managers to build world-class organizations and it is build with a truncated set of chromosomes. Today, though, with the help of revitalized cost accounting and non financial measurement, managers can develop a full set of instructions financial, operational, and social for the enterprise. Those instructions give them the capability to create accountability they never had before. The mark of the financially accountable organization has changed. Once upon a time, standard accounting measures like earnings per share were the gold standards of performance measurement. Traditional measures today, if used in isolation, raise a red flag. They signal to investors that managers may be reporting their performance reflexively as slaves to tradition, rather than as leaders of a well-wrought financial and business strategy (Birchard Epstein 2000). As a complement to financial accounting, companies make use of management accounting to check its performanc e and know which operating part of the firm they are not doing well. IMPROVEMENTS IN MANAGEMENT AND FINANCIAL ACCOUNTING There is mounting evidence that the deployment of digital technologies by organizations not only affects the economics of operational and managerial processes but also mobilizes extensive social and organizational effects. Digitization impacts the form, substance, and provenance of internal accounting information with attendant consequences on the behavior and actions of organizational participants and on the functioning of enterprises more widely. Knowledge about the influence of the deployment of digital technologies on management accounting thinking, processes, and practices is starting to take shape. As enterprises become increasingly concerned with the generation and the processing of digitized information relating to the production and delivery of physical and digital products and services, the challenge will be to sustain sufficient credence in the monitoring, measurement, and assessment of these altering organizational activities (Bhimani 2003). Trust is core in this regard. If it can be claimed that trust is becoming the most important asset in the digital economy then what comprises trust in internal accountings will likely see transformations. Novel accounting concerns centering on faith in numbers will once again emerge and contemporary control systems will no doubt continue to face calls for reforms. Accounting measures will seek to endanger trust in contexts where what is bought, sold, or produced never assumes physical form. Although service products have always evidenced such characterization, the means by which they are delivered have not ordinarily defied desired transparency or the potential for observation in the same way as digital processes. Counting based on observation or observations enabling evaluations to be made are not always amenable to operationalization in contexts where digital rather than physical transactions underpin enterprise activities (Bhimani 2003). Digital processes often evade physical verification, and established modes of enumeration and evaluation will therefore likely come under question. How far accounting information can be trusted is not subject merely to the development of more rational forms of capturing the economic consequences of organizational activities resting on digital processes. Human interpretations of the significance of deploying digital technologies and their representation in economic terms are also a relevant issue. Alterations in the capture and reporting of information as well as the changing nature of the product that is to be reported upon within digitized organizational contexts will likely have behavioral implications worthy of study. Behavioral accounting research which has traditionally documented similarities and variations in the uses and impacts of accounting information on individuals will raise new concerns, questions, and issues (Bhimani 2003). At the individual level, digitization will affect the type of accounting information being reported as well as the manner in which it is used and the resulting consequences. The rise of digitization which may in part occlude the transparency of organizational affairs, will impact on pressures to portray management accounting work as being technically and internally legitimate. This will prove particularly pertinent in the near future given that, in the recent past, the accountants credibility in public accounting functions has been tarnished. Just as consumers rely on brands to guide their choices as product diversity and complexity grow, and as barriers to entry in many markets drop, so the linkage between the managerial task and the know-how of internal accountants will be shaped by the credibility which management accounting can engender within enterprises. The management accountant will need to project not simply traditional professionalism but the constitution of a digitally cog nizant person. This person must have an appeal to digital spaces in representation of managerial tasks and which combine simulation with traditional reality as well as corporate legitimacy (Bhimani 2003). Just like any other concepts accounting has developed and it became adaptable to the changes in the environment. The digitization of accounting creates a better chance for more accurate information that will prove to be vital for organizations. CONCERN TOWARDS THE LINKAGE Fry, Steele, and Saladin 1998, stated that accounting systems take two forms, management accounting and financial accounting, and can be tightly linked. However, the functions of these two forms of accounting are quite different: management accounting is focused on monitoring and analyzing the effect of management decisions, financial accounting is focused on short-term, external reporting. The concern is that this linkage is drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations. For Fry, Steele and Saladin they have doubts that the two forms of accounting are not used together by companies and decisions are focused only on one form of accounting. In the previous discussions it mentioned that companies use both forms of accounting to make decisions and create strategies. Companies cannot completely disregard the information that are acquired by using the financial and management accounting. The information acquired has a rel ation and are useful in determining the next actions for the company. The linkage between the two forms of accounting does not create a short term focus and it does not create a situation wherein there is no support for effective operations. The linkage between the two creates a better outlook on how a certain problem can be solved and it helps in discerning the effective actions a company should take. CONCLUSION Businesses need to know about their financial performance to access what are the things they are doing right. Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. As a complement to financial accounting, companies make use of management accounting to check its performance and know which operating part of the firm they are not doing well. There is said to be a linkage between the financial and management forms of accounting. This linkage is also said to create a short term, narrow focus that is not supportive of effective operations. The linkage between the two forms of accounting does not create a short term focus and it does not create a situation wherein there is no support for effective operat ion, it provides better decisions to be done and a better focus for a firm. REFERENCES: Amernic, JH Robb, S 2003, Quality of earnings as a framing device and unifying theme in intermediate financial accounting, Issues in Accounting Education, vol. 18, no. 1, p. 5. Bhimani, A 2003, Management accounting in the digital economy, Oxford University Press, Oxford. Black, T Gallagher, L 2004, Are physical capacity constraints relevant? : applying Finance-Economics theory to a management accounting misconception, Australian Journal of Management, vol. 24, no. 2, pp. 143. Birchard, B Epstein, MJ 2000, Counting what counts: turning corporate accountability to competitive advantage, Perseus Books, Cambridge, MA. Fry, TD, Steele, DC Saladin, BA 1998, ‘The use of management accounting systems in manufacturing’, International Journal of Production Research, vol. 36, no. 2, p.503-525. Hopwood, A, Leuz, C Pfaff, D (eds.) 2004, The economics and politics of accounting: international perspectives on research trends, policy, and practice, Oxford University Press, Oxford. Neely, A (ed.) 2002, Business performance measurement: theory and practice, Cambridge University Press, Cambridge, England. West, BP 2003, Professionalism and accounting rules, Routledge, New York.

Deception Point Page 52

Only fifteen feet away, Gabrielle Ashe stood in the shadows, rigid. From the den came the harmonious clink of crystal snifters and the crackle of the fire. 58 In a panic, the young NASA technician dashed through the habisphere. Something terrible has happened! He found Administrator Ekstrom alone near the press area. â€Å"Sir,† the technician gasped, running up. â€Å"There's been an accident!† Ekstrom turned, looking distant, as if his thoughts were already deeply troubled with other matters. â€Å"What did you say? An accident? Where?† â€Å"In the extraction pit. A body just floated up. Dr. Wailee Ming.† Ekstrom's face was blank. â€Å"Dr. Ming? But†¦ â€Å" â€Å"We pulled him out, but it was too late. He's dead.† â€Å"For Christ's sake. How long has he been in there?† â€Å"We think about an hour. It looks like he fell in, sank to the bottom, but when his body bloated, he floated up again.† Ekstrom's reddish skin turned crimson. â€Å"Goddamn it! Who else knows about this?† â€Å"Nobody, sir. Only two of us. We fished him out, but we thought we better tell you before-â€Å" â€Å"You did the right thing.† Ekstrom exhaled a weighty sigh. â€Å"Stow Dr. Ming's body immediately. Say nothing.† The technician felt perplexed. â€Å"But, sir, I-â€Å" Ekstrom put a large hand on the man's shoulder. â€Å"Listen to me carefully. This is a tragic accident, one I deeply regret. Of course I will deal with it appropriately when the time comes. Now, however, is not the time.† â€Å"You want me to hide his body?† Ekstrom's cold Nordic eyes bore down. â€Å"Think about it. We could tell everyone, but what would that accomplish? We're about an hour off from this press conference. Announcing that we've had a fatal accident would overshadow the discovery and have a devastating effect on morale. Dr. Ming made a careless mistake; I have no intention of making NASA pay for it. These civilian scientists have taken enough of the spotlight without my letting one of their slipshod errors cast a shadow over our public moment of glory. Dr. Ming's accident remains a secret until after the press conference. Do you understand?† The man nodded, pale. â€Å"I'll stow his body.† 59 Michael Tolland had been at sea enough times to know the ocean took victims without remorse or hesitation. As he lay in exhaustion on the expansive sheet of ice, he could just make out the ghostly outline of the towering Milne Ice Shelf receding in the distance. He knew the powerful Arctic current flowing off the Elizabethan Islands spiraled in an enormous loop around the polar ice cap and would eventually skirt land in northern Russia. Not that it mattered. That would be months from now. We've got maybe thirty minutes†¦ forty-five at the most. Without the protective insulation of their gel-filled suits, Tolland knew they would be dead already. Thankfully, the Mark IXs had kept them dry-the most critical aspect of surviving cold weather. The thermal gel around their bodies had not only cushioned their fall, but it was now helping their bodies retain what little heat they had left. Soon hypothermia would set in. It would start with a vague numbness in limbs as the blood retreated to the body's core to protect the critical internal organs. Delirious hallucinations would come next, as the pulse and respiration slowed, cheating the brain of oxygen. Then, the body would make a final effort to conserve its remaining heat by shutting down all operations except the heart and respiration. Unconsciousness would follow. In the end, heart and respiration centers in the brain would stop functioning altogether. Tolland turned his gaze toward Rachel, wishing he could do something to save her. The numbness spreading through Rachel Sexton's body was less painful than she would have imagined. Almost a welcome anesthetic. Nature's morphine. She had lost her goggles in the collapse, and she could barely open her eyes against the cold. She could see Tolland and Corky on the ice nearby. Tolland was looking at her, eyes filled with regret. Corky was moving but obviously in pain. His right cheekbone was smashed and bloody. Rachel's body trembled wildly as her mind searched for answers. Who? Why? Her thoughts were muddled by a growing heaviness inside her. Nothing was making sense. She felt like her body was slowly shutting down, lulled by an invisible force pulling her to sleep. She fought it. A fiery anger ignited within her now, and she tried to fan the flames. They tried to kill us! She peered out at the threatening sea and sensed their attackers had succeeded. We're already dead. Even now, knowing she would probably not live to learn the whole truth about the deadly game being played out on the Milne Ice Shelf, Rachel suspected she already knew who to blame. Administrator Ekstrom had the most to gain. He was the one who sent them out on the ice. He had ties to the Pentagon and Special Ops. But what did Ekstrom have to gain by inserting the meteorite beneath the ice? What did anyone have to gain? Rachel flashed on Zach Herney, wondering if the President was a coconspirator or an unknowing pawn? Herney knows nothing. He's innocent. The President obviously had been duped by NASA. Now Herney was only about an hour away from making NASA's announcement. And he would do so armed with a video documentary containing endorsements from four civilian scientists. Four dead civilian scientists. Rachel could do nothing to stop the press conference now, but she vowed that whoever was responsible for this attack would not get away with it. Summoning her strength, Rachel tried to sit up. Her limbs felt like granite, all her joints screaming in pain as she bent her legs and arms. Slowly, she pulled herself to her knees, steadying herself on the flat ice. Her head spun. All around her the ocean churned. Tolland lay nearby, gazing up at her with inquisitive eyes. Rachel sensed he probably thought she was kneeling in prayer. She was not, of course, although prayer probably had as good a chance of saving them as what she was about to attempt. Rachel's right hand fumbled across her waist and found the ice ax still bungeed to her belt. Her stiff fingers gripped the handle. She inverted the ax, positioning it like an upside down T. Then, with all her energy, she drove the butt downward into the ice. Thud. Again. Thud. The blood felt like cold molasses in her veins. Thud. Tolland looked on in obvious confusion. Rachel drove the ax down again. Thud. Tolland tried to lift himself onto his elbow. â€Å"Ra†¦ chel?† She did not answer. She needed all her energy. Thud. Thud. â€Å"I don't think†¦,† Tolland said, â€Å"this far north†¦ that the SAA†¦ could hear†¦ â€Å" Rachel turned, surprised. She had forgotten Tolland was an oceanographer and might have some idea what she was up to. Right idea†¦ but I'm not calling the SAA. She kept pounding. The SAA stood for a Suboceanic Acoustic Array, a relic of the Cold War now used by oceanographers worldwide to listen for whales. Because underwater sounds carried for hundreds of miles, the SAA network of fifty-nine underwater microphones around the world could listen to a surprisingly large percentage of the planet's oceans. Unfortunately, this remote section of the Arctic was not part of that percentage, but Rachel knew there were others out there listening to the ocean floor-others that few on earth knew existed. She kept pounding. Her message was simple and clear. THUD. THUD. THUD. THUD†¦ THUD†¦ THUD†¦ THUD. THUD. THUD. Rachel had no delusions that her actions would save their lives; she could already feel a frosty tightness gripping her body. She doubted she had a half hour of life left in her. Rescue was beyond the realm of possibility now. But this was not about rescue.

What Everybody Dislikes About Essay Writing Samples for Upsc and Why

What Everybody Dislikes About Essay Writing Samples for Upsc and Why All About Essay Writing Samples for Upsc The journey to come up with a perfect and error-free dissertation isn't an easy one. One, we apply an extremely careful range of our writers. The absolute most important difficulty is one. It allows you to adopt the ideal fashion of writing. The Battle Over Essay Writing Samples for Upsc and How to Win It Make sure you have plenty of time for revision. This sort of assignment writing is featured in various forms. Narrative writing has become the most simple sort of work. Sharpen students' capability to express their ideas with persuasive writing activities. The Death of Essay Writing Samples for Upsc Our custom made paper writing service is genuinely among the best ever! These crucial ideas have to be written in a very clear and concise manner to allow it to be evident to the examiner they are the vital issues chosen by you. In your ordinary newspaper reading if you discover some excellent lines or examples then keep noting them. So choose according to the question. Essay writing may be a fundamental part of analyzing each university pupil knows it is important to be aware of the gaps between several kinds of writings in order to create the journey at master how to compose papers that are excellent. Browsing our essay writing samples can provide you a good idea whether the standard of our essays is the quality you're looking for. To enhance knowledge in a particular study discipline, dissertation is regarded as an effective way. PaperCoach can assist you with all your papers, so take a look at the moment! In many instances, persuasive essays are among the most popular varieties of work that high school students prefer. Students may understand their topics using the samples readily available on our site. Considering credible sample high school essay, they can be sure that they are designed for personal use while learning. Essay qualities of a fantastic teacher. You might need to modify the structure according to the demand of the question. Finally the policy of boosting growth of the nation through manufacturing needs to be carried in a way that's sustainable fashion and inclusive. Hence, anytime you have to deal with the write my essay problem, you can bet that our qualified personnel are going to be on standby to help you in any way they are able to. The nation's need at a better disaster management system. Thus, the only criteria behind choosing a specific topic must be one's capacity to develop novel and intriguing ideas. Once you pick a topic and begin to write you may come across difficult and have a tendency to modify this issue in between which would be foolishness and it'll be too late to alter the topic as you would have already utilized much moment. Your selection of topic doesn't have any bearing on the marks and that is the reason why, selecting an unpopular topic only for the interest of it is unwise. Correct selection of topic and the proper process of writing are important. The Basics of Essay Writing Samples for Upsc Remember it's a General Essay Paper and you shouldn't be highly technical. Essay plays an important function in deciding one's rank. Candidates will have to compose an essay on a particular topic. The Challenge prior to a Civil Servant Today. The Hidden Gem of Essay Writing Samples for Upsc It's vital that the service you decide on knows for sure they're only choosing the ideal essay writers. Therefore, many students and employees decide to acquire cheap essay rather than writing it themselves. No matter how long you have to finish your essay, attempt to adhere to these guidelines. Otherwise, please don't add for the interest of having quotes in your essay. You shouldn't be in a rush to compose an essay. Consequently, it is going to begin to reflect in your essays. The whole essay must revolve around these important ideas. Personal narrative essays are about personal experience that's presented in the very first individual. Starting and concluding an essay is a really important part of very good essay writing.

Gram Definition and Examples in Science

A gram is a unit of mass in the metric system defined as one thousandth (1 x 10-3) of a kilogram. Originally, the gram was defined as a unit equal to the mass of one cubic centimeter of pure water at 4 °C (the temperature at which water has maximum density). The definition was changed when the base units for the International System of Units (SI) were redefined by the 26th General Conference of Weights and Measures. The change went into effect May 20, 2019. The symbol for the gram is the lowercase letter g. Incorrect symbols include gr (the symbol for grains), Gm (the symbol for the gigameter), and gm (easily confused with the symbol for the gram-meter, gâ‹…m). Gram may also be spelled gramme. Key Takeaways: Gram Definition The gram is a unit of mass.One gram is one thousandth the mass of one kilogram. The previous definition of the gram was the absolute weight of a 1-centimeter cube of pure water at 4  °C.The symbol for the gram is g.The gram is a small unit of mass. It is approximately the mass of one small paper clip. Examples of Gram Weight Because a gram is a small unit of weight, its size may be difficult for many people to visualize. Here are common examples of objects that have about one gram of mass: A small paperclipA thumbtackA piece of chewing gumOne US billA pen capOne cubic centimeter (milliliter) of waterA quarter teaspoon of sugar Useful Gram Conversion Factors Grams may be converted into several other units of measurement. Some common conversion factors include: 1 gram (1 g) 5 carats (5 ct)1 gram (1 g) 10-3 kilograms (10-3 kg)1 gram (1 g) 15.43236 grains (gr)1 troy ounce (ozt) 31.1035 g1 gram 8.98755179Ãâ€"1013 joules (J)500 grams 1 Jin (Chinese unit of measurement)1 avoirdupois ounce (oz) 28.3495 grams (g) Uses of the Gram The gram is widely used in science, particular chemistry and physics. Outside of the United States, the gram is used to measure non-liquid cooking ingredients and produce (e.g., flour, sugar, bananas). Relative composition for food nutrition labels is stated per 100 grams of product, even within the United States. History of the Gram In 1795, the French National Convention replaced the gravet with the gramme in the metric system. While the term changed, the definition remained that of the weight of one cubic centimeter of water. The word gramme came from the Latin word gramma which in turn derived from the Greek word grà ¡mma. The grà ¡mma was a unit used in Late Antiquity (around the 4th century AD) equal to two oboli (Greek coins) or one twenty-fourth part of an ounce. The gram was a fundamental unit of mass in the centimeter-gram-second (CGS) system in the 19th century. The meter-kilogram-second (MKS) system of units was proposed in 1901, but the CGS and MKS systems co-exists throughout the early to mid 20th century. The MKS system became the system of base units in 1960. However, the gram was still defined based on the mass of water. In 2019, the gram was defined based on the kilogram. The kilogram has a mass almost exactly equal to that of one liter of water, but its definition has been refined, too. In 2018, Plancks constant was defined. This allowed definition of the kilogram in terms of the second and the meter. Plancks constant h  is defined to be  6.62607015Ãâ€"10−34  and equal to one kilogram meter squared per second (kgâ‹…m2â‹…s−1). Even so, standard masses for the kilogram still exist and are used as secondary standards for kilogram and gram weights. For all practical purposes, a liter of pure water has a mas s of one kilogram and a milliliter of pure water has the mass of one gram. Sources Materese, Robin (November 16, 2018). Historic Vote Ties Kilogram and Other Units to Natural Constants. NIST.  National Institute of Standards and Technology (October 2011). Butcher, Tina; Cook, Steve; Crown, Linda et al. eds. Appendix C – General Tables of Units of Measurement Specifications, Tolerances, and Other Technical Requirements for Weighing and Measuring Devices. NIST Handbook. 44 (2012 ed.). Washington, D.C.: U.S. Department of Commerce, Technology Administration, National Institute of Standards and Technology. ISSN 0271-4027.