Washington Square By Henry James Essays - Washington Square

Washington Square by Henry James Spock Washington Square starts with bashful, ugly Catherine Sloper, a beneficiary living under the top of her attractive, tyrannical dad, Doctor Austin Sloper. She is vulnerable to the charms of Morris Townsend, a stunning man without a still, small voice or cash of his own. Similarly defenseless is Catherine's auntie, Lavinia Penniman, a widow starved for sentiment and monetarily subordinate upon her sibling, Doctor Sloper. Specialist Sloper follows up on his doubts of Morris' thought processes in wedding Catherine, directing a foundation examination that demonstrates the man has no activity or methods for money. Catherine and her dad take part in a skirmish of wills - Catherine is sure her adoration for Morris and her interminable tolerance will influence her dad, while Doctor Sloper accepts time and separation will open his little girl's eyes to Morris' actual character and expectations. Morris in the long run deceives Catherine, and rather than the young lady being appreciative to her dad for his undying perseverance in demonstrating her the light, she feels from her own perspective the incredible realities of her profession were that Morris Townsend had fooled with her expressions of love, and that her dad had broken its spring (pg. 180). Rejecting other propositions to be engaged, including another from Morris, Catherine experiences an amazing remainder content as an old house keeper in Washington Square. The scene where Morris at long last tells Catherine of his severing of their commitment is the vital scene of the novel, disregarding her in her reality. In this scene, a fundamental topic of the novel is shown ? surrender. All through the novel, the sentiment of surrender is typical. To start with, Doctor Sloper is relinquished as his young child passes, and later his cherished spouse in labor. Next, Aunt Penniman is relinquished by the death of her late spouse, trailed by the split between Doctor Sloper, Aunt Penniman, and Catherine. At that point, Catherine is relinquished by Morris. At long last, Catherine is moreover deserted by her dad. Catherine is idealistic that on the off chance that she stays a loyal little girl and quietly pauses, her dad will in the long run give his approval to her commitment. Specialist Sloper is certain that Catherine will in the long run go to the acknowledgment that he is directly about Morris, and that it could never accomplish for her to wed him. Certain about Catherine's unwaveringness, Doctor Sloper tumbles to the enticement of thinking little of his girl's affection for Morris and sense of pride for herself, which at last makes her lose her regard for him. Specialist Sloper watches his little girl's friendship for Morris Townsend, denies Morris' suit for her hand; examines the youngster's experience for verification he is offensive. As Doctor Sloper does all he can to break down the connection among Catherine and Morris, he requests steadfastness from his sister, Lavinia, for this reason. Specialist Sloper requests of Lavinia that she keep her interchanges with Morris Townsend to he rself, and keep Catherine out of it. Specialist Sloper bends over backward to urge Catherine to surrender Morris, including an all-encompassing excursion to Europe. Upon return he learns she has lost him, yet she will never give him the fulfillment that he was morally justified. Catherine's longing to wed Morris, and Doctor Sloper's divide to keep them gets them to another awareness their relationship. Long after Morris' takeoff, her dad, thinking about the realities, despite everything doesn't trust Catherine has abandoned her sweetheart. Catherine, completely aware of the unalterable harm her dad has caused the illicit relationship, shuts her heart to him. Catherine's topical clash is shown in the duty she feels toward her dad, and the dedication she had made to her darling, Morris Townsend.

We Need Embryonic Stem Cell Research Essay -- embryos, moral issues

In 1981, Scientists figured out how to remove early stage immature microorganisms from mouse incipient organisms. A long time later, in 1998, a strategy to extricate foundational microorganisms from human undeveloped organisms and develop the cells in the research facility was found. The primary reason for existing was to utilize the cell's capacity to regenerative as a strategy for treating maladies. As time passed by, individuals began to contradict utilizing early stage undeveloped cell for inquire about. Along these lines, financing that helped proceed with investigate on incipient organisms began to diminish. This end originated from certain individuals thinking about that early stage undeveloped cells explore was like murdering babies. Others imagined that examination on grown-up immature microorganisms was less disputable than explore on undeveloped undifferentiated organisms. Early stage immature microorganism look into prompts the moral issue of obliterating undeveloped life ; accordingly clinical networks should keep on finding clinical medications, testing medications, and forestalling or fix infection with these cells. There's been numerous conversation on when is a youngster alive, is it in belly or when conceived? A scientist in Molecular and cell Pharmacology has referenced that an abuse of phrasing in characterizing immature microorganisms has prompted a comprehension. She says that the word preembryo is recognized as a taking care of and the treatment of that human life under 14 days old. In any case, cloning demonstrates experimentally that life starts at origination a situation to which the writer and most Christians thoughtfully as of now follow (Hollowell). â€Å"An undeveloped organism is a person that has not been born.† So there is no genuine preembryo-incipient organism qualification and that all human life starts at origination. Moral issues kick in with regards to whether if its moral to utilize an a human life to make treatment for other people. Numerous societies and Christians rationally observe... ...Nov. 2008. Web. 29 Jan. 2014. Heifetz, Aaron, Dr. Undeveloped cell Technology ï ¿ ½ Delivering the Promise. Drug Discovery World. N.p., 2011. Web. 05 Jan. 2014. Neuringer, Isabel P. Undeveloped cells and Repair of Lung Injuries. Respiratory Research. N.p., 20 July 2004. Web. 29 Jan. 2014. NIH Stem Cell Registry. NIH Stem Cell Registry. National Institutes of Health, 10 July 2003. Web. 29 Jan. 2014. Open Awareness Research 2005: Stem Cells. Public Awareness Research 2005: Stem Cells. Biotechnology Australia's Public Awareness Program, Oct. 2005. Web. 29 Jan. 2014. Researchers and Advocates Highlight Progress in Research on Stem Cell Awareness Day.California's Stem Cell Agency. N.p., 1 Oct. 2013. Web. 29 Jan. 2014. Ten Problems with Embryonic Stem Cell Research. Ten Problems with Embryonic Stem Cell Research. Kelly Hollowell, Ph.D., Feb. 2002. Web. 29 Jan. 2014.

3 Cases Where One Word Makes a Difference

3 Cases Where One Word Makes a Difference 3 Cases Where One Word Makes a Difference 3 Cases Where One Word Makes a Difference By Mark Nichol Frequently, the nearness or nonattendance of single word, or its area, can change the significance of a sentence, or at any rate influence the statement’s clearness. In every one of the accompanying sentences, embeddings, discarding, or moving a word, separately, improves its comprehensibility. Conversation and correction clarify and show this improvement for each situation. 1. Official administration ought to guarantee that their organizations are centered around the qualities that make for early-mover status and actualize an early-cautioning ability. This sentence plans to state that official administration ought to complete two things: Ensure something and actualize something. Be that as it may, it peruses as though the organization ought to complete two things: center around something and actualize something. Or then again does it read as though the properties do two things (make for early-mover status and actualize an early-cautioning ability)? For the sentence to be clear-for the proposed reevaluation to bode well and the vagueness of the sentence association to be disposed of the assistant action word should must be rehashed: â€Å"Executive administration ought to guarantee that their organizations are centered around the properties that make for early-mover status and should actualize an early-cautioning capability.† 2. Medicinal services suppliers are relied upon to stay aware of these changes, yet in addition to look forward. In this sentence, in light of the fact that the first to goes before â€Å"not only,† it serves for â€Å"but also† too: â€Å"Healthcare suppliers are required to stay aware of these progressions as well as look ahead.† (If to followed â€Å"not only,† it would apply just to that state and a relating to would be fundamental after the integral expression â€Å"but also.†) 3. A security penetrate can be exorbitant both as far as expenses and notoriety. Here, the arrangement of both is dangerous its area before â€Å"in terms of costs† infers that a comparing (maybe even indistinguishable) prepositional expression will go before notoriety, yet in the event that â€Å"in terms of† is to serve the two expenses and notoriety, it must go before both (by going before both): â€Å"A security break can be exorbitant as far as the two expenses and reputation.† Need to improve your English shortly a day? Get a membership and begin getting our composing tips and activities day by day! Continue learning! Peruse the Style class, check our famous posts, or pick a related post below:English Grammar 101: All You Need to KnowYay, Hooray, Woo-hoo and Other AcclamationsPunctuation Is Powerful

Home Sellers to Disclose its Presence when Selling Home - 1650 Words

Mold in Homes and the Responsibility of Home Sellers to Disclose its Presence when Selling their Home (Annotated Bibliography Sample) Content: Mold in Homes and the Responsibility of Home Sellers to Disclose its Presence when Selling their Home An Annotated BibliographyNameInstitution of AffiliationMold in Homes and the Responsibility of Home Sellers to Disclose its Presence when Selling their Home An Annotated BibliographyBush, R. K., Portnoy, J. M., Saxon, A., Terr, A. I., Wood, R. A. (2006). The medical effects of mold exposure.Journal of Allergy and Clinical Immunology, 117(2), 326-333. Retrieved from /Aaaai/media/MediaLibrary/PDF%20Documents/Practice%20and%20Parameters/Mold-2006.pdf (Journal article; Scholarly)This journal article is fashioned in the form of a position paper that seeks to address the near controversial issue of molds in homes and their impact on human health. From the articles onset, the authors concede that the presence of molds in homes has been evidentially linked to a number of illnesses and health complications. Exposure to certain fungi (molds) can cause human illness.  Key among these illnesses is asthma, sinusitis, hypersensitivity pneumonitis and several allergies. The mechanisms through which the various typologies of molds can be hazardous to humans include the instigation of harmful immune responses, direct infection, and mold byproduct related toxicities. However, although indoor molds have been widely associated with asthma and other allergic reactions, existing scientific evidence is not compelling. Additionally, although allergic bronchopulmonary aspergillosis is a sure indicator of hypersensitivity to fungi (molds), no strong evidence links chronic rhinosinusitis to exposure to molds. Further, hypersensitivity pneumonitis, although rare, can result from mold exposure. With regard to direct infection, host factors rather than environmental exposure pose a significant threat. Finally, mold toxicities that result from inhalation or ingestion of mycotoxins can theoretically cause illnesses but are practically improbable due to dose and threshold related factors in occupational environments. Thus, although exposure to molds can cause illness, the amounts of mold present in occupational environments are often insufficient to cause severe complications.This article is targeted at medical practitioners who often have to respond to queries and concerns from patients concerning the possibility and severity of mold-induced illnesses. As such, it employs a standard medical/scientific language that suits the target audience. To relay their message, the authors use a logical approach, which uses on existing scientific evidence to support or refute claims about the mold-induced illnesses. The authors endeavor to address most, if not all the salient issues relating to the subject matter of the article, making it a comprehensive and informative piece.Driscoll, R. (2011, April 28). How long does it take mold to grow? Only science and testing can provide the answer.Cleanfax. Retrieved from /restoration/how-long-does-it-take-mold-to-grow/ file=2016Sep_032-045_Tsongas.pdf. (Magazine article; non-scholarly)The author in this is concerned with one fundamental issue, the time it takes mold to grow on a damp surface. This issue is an important one from the author's perspective because he writes as an individual whose work revolves around water damage mitigation. Apparently, some official documents quoted 24-48 hours as the time it takes mold to grow in a damp environment. However, based on a non-scientific observation, scientific experiments, and literature reviews, mold does not always begin to grow within 24 to 48 hours. In a controlled laboratory environment, it takes about 48 to 72 hours to grow mold. In a non-scientific observation conducted by the author and his peers, it took 18 days to grow visible mold on a damp piece of wall. Moreover, a review of extant literature revealed that scientific experiments that were conducted to establish how long it takes mold to grow found out that it took at least one week for vis ible mold to grow. Clearly, the articles main agenda is to inform water damage experts that their widespread belief that mold grows within 24 to 48 hours might not be accurate and as such, they need to reassess their work.The gist of Driscolls article is the duration it takes mold to grow and whether the widely held belief that molds remediation should be commenced with 24 to 48 hours is accurate. The author uses plain language to ensure that his article is understood as clearly as possible. The author employs logic backed by evidence from practical experience, practical observation, and scientific findings to appeal to the readers sense of reason. At its conclusion, the article is unfinished, but its point is made; the widely held belief that mold grows within 24 to 48 hours is highly likely to be inaccurate.Mcgee, D. K. (1987). Potential liability for misrepresentations in residential real estate transactions: Let the broker beware. Fordham Urban Law Journal,16(1), 127154. Retriev ed from http://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=1316context=ulj (Journal article; scholarly)This journal article is a legally-oriented piece that seeks to delineate three main issues surrounding the caveat emptor theory as regards its use over the course of history and how perceptions are changing towards it the contemporary U.S. legal environment. In the past, brokers were sufficiently shielded from legal culpability if real estate property they transacted turned out to be defective. However, over time, this is changing, and brokers are no longer safe from buyer instigated litigation. Apparently, a number of areas have emerged upon which courts can base their arguments when holding real estate agents liable for legal action in relation to property sold. These include duty from the perspective of agent-buyer engagement as well as from the perspective of public policy. Other bases upon which courts can permit legal action against brokers are the ethical point of view and business malpractice. These emergent issues have been a source of division among courts across the U.S., but this should not be the case. This state of affairs is because although the failure of brokers to disclose property defects to prospective buyers is deemed as misrepresentation under law, brokers are often unaware of such defects and as such, their non-disclosure is in most cases due to ignorance about such defects. Additionally, the law does not require them to conduct an independent investigation to establish the existence of defects. Thus, legal action against them along these lines is somewhat unfair. Instead, lawmakers should come up with laws to prevent the sale of defective real estate property so that brokers and buyers are protected.This article delves deep into the legal responsibilities of a real estate broker to their buyers. This matter is delicate because based on existing law, if a broker is shielded from legal responsibility, yet this is the entity a buye r deals with, it would mean that once a buyer ends up with the defective property, they would have no way of seeking justice. Thus, the article dissects a legal gray area that can potentially aid unscrupulous real estate property owners in taking advantage of brokers and unsuspecting property buyers. It outlines the main issues surrounding this subject and gives an honest and objective opinion followed by a befitting recommendation. The author is aware of the articles relevance to a broad audience and, thus, uses less complicated language to avoid locking anyone out. Finally, the author incorporates some opposing viewpoints alongside his argument to make it clearer.NAB.The Facts About Mold Myths. Retrieved from /cd/pdfs/0304_a.pdf (Organizational Report; non-scholarly)This brief report from NAB, an insurance industry player, points out that mold does not have the adverse health effects it has been touted to have. The report acknowledges the existence of mold in modern homes due t o the manner in which homes are constructed and the construction material used. However, its widespread existence is not a health issue as has been widely claimed by the media. The report refers to such claims as a myth because scientific proof to back the idea that mold is a health hazard is largely lacking. Thus, the mold is just a maintenance issue that only requires the removal of water to sort it out. A few people might show allergic symptoms due to mold, but it is no big deal.The article approaches the topic of mold and its possible health effects in a forthright manner and explains the reasons behind its existence in modern homes in very simple and clear terms. It effectively debunks what it calls Mold Myths  that have been propagated by the media. Being a report from the insurance industry, one can easily doubt its sincerity, but the arguments made therein are verifiable from existing literature. It is informative and educative and seeks to quell any anxiety that may resu lt from ignorance among homeowners.Rosenthal, A. J., Phillips, R. S. (1996). Tell It Like It Is - Sellers Duties of Disclosure in Real Estate Transactions Under California Law.Golden Gate University Law Review,26(3), 473496. Retrieved from http://digitalcommons.law.ggu.edu/cgi/viewcontent.cgi?article=1680context=ggulrev (Law review article; scholarly)This law review examines the intimate details of disclosure law with regard to real estate. It focuses on the State of California, which according to its authors, was progressive in the development of legislation...

Does Nursing Have Future

Does Nursing Have Future? Taking a nursing course may become one of the most important things in your life, just like any other moment, when you make a critical vocational choice. It may sound funny for a person who has nothing to do with it, but this course is by no means easier than any other, the names of which sound much more impressive – and for a good reason, because a future nurse will be ensured the other people’s lives and well-being, maybe in a less definite way, than it may be said about a doctor, but still it is a position that imposes great responsibility on the one who chooses it. The current situation in our society creates ever growing opportunities for the ones who consider nursing as their future career. The matter is, modern medicine concentrates more and more on preventing disease, rather than curing it after it started. It means that the demand for nurses is increasing and will continue to develop along the same lines, at least in the near future. Nursing is often considered to be a poorly paid job without any possibilities of advancement – calling a spade a spade, the job for losers. Yet, nothing can be further from the truth. The salary of the nurse grows along with her responsibilities and in the course of time she may expect it to increase by several hundred percent. Speaking about â€Å"she†, it is also not all that definite – about 10% of the nurses are male and this number gradually increases, so your gender is no obstacle. The same goes about your age – many people decide to become nurses when they are over 40. So, don’t hesitate if you feel that it may be your vocation. All in all, nursing courses seem more and more appealing as of lately. They are certain to see further development.

What Was Manifest Destiny And How Did The U.s. - 1036 Words

What was Manifest Destiny and how did the U.S. carry it out in the first half of the 19th century? Manifest Destiny was a widely held, but vaguely defined belief system popular by many in the United States during the nineteenth century. The belief was that expansion by the U.S. was justified and something that was inevitable throughout the American continents to achieve and protect the interests of its citizens. They also thought they had a god given mission to lead the world in a peaceful transition to democracy. During the first half of the nineteenth century, Manifest Destiny was carried out by any means necessary. Some of those include land acquisitions, war, removal of Native Americans and treaties. After the war of 1812, the†¦show more content†¦The â€Å"American System† was beneficial for the U.S. until it wasn’t. Most average people were not fond of the â€Å"A.S.† It helped with internal improvements and increased both the speed, amount and price of goods that could be sold. Andrew Jackson and many Democrats were in opposition of th e â€Å"American System† because they believed it was a neo-federalist revival hidden under the cover of the â€Å"American System.† They thought for the â€Å"A.S.† to succeed would require shifting as much power to Washington where a corrupt few could oppress the virtuous many through unjust tariffs, expensive federal commercial projects and other legislative actions. Most of the opponents of the â€Å"A.S.† were planters, farmers, mechanics, non-English white ethnic groups and first time voters who viewed Jackson as an unrefined â€Å"Natural leader.† He was portrayed as a straightforward man of action, a hero the common man could trust. How did Andrew Jackson differ politically from prior U.S. presidents and political tradition? Why did he seem so threatening to the political establishment? What are the legacies of his actions as president and his political style broadly speaking? Andrew Jackson differs from prior U.S. presidents and political tradition in that he did not come from an upper class or fore father family. He was from a poor family and had to earn and work his way into the upper class of society. His controversial actions while being president were heavily scrutinized andShow MoreRelatedManifest Destiny Essay788 Words   |  4 PagesManifest Destiny can be described as a belief, in the 19th century, that North-America was destined to stretch from coast to coast and that the expansion of the U.S. throughout the American continents was both justified and inevitable. It is responsible for changing the face of America and creating a new nation (Lubragge, 1809-1900). North-America’s westward expansion was due the American belief â€Å"that the strength of American values and institutions justified moral claims†¦Ã¢â‚¬ , land west of the MississippiRead MoreThere Were Different Researches Done To Show What Caused1059 Words   |  5 P agesThere were different researches done to show what caused the Mexican War. Some say America and others say Mexico themselves. There has been some insight by Ramà ³n Eduardo Ruiz, David J. Weber, Rodolfo Acuà ±a, and Walter Nugent. From Ramà ³n Eduardo Ruiz’s article, there are mentions of the Manifest Destiny. Manifest Destiny played a role in the New World and in Mexico. In â€Å"’From Hell Itself’ The Americanization of Mexico’s Frontier† by David J. Weber, talks about the issues within Mexico that causedRead MoreAmerica s Expansion Of The New Lands852 Words   |  4 PagesThe Manifest Destiny was in nature a benevolent movement and it was also seen as a well-intended deal that was bound to make the country more successful through the means of expanding its boundaries over a vast area. However, the approach which the nation took in the acquisition of the new lands suggests differently as it did in fact greatly benefit America but was truly a much more aggressive form of imperialism. America’s strive to move westward was a thought since the very beginning and expansionRead MoreInsight about the Mexican War and the Manifest Destiny Essay1046 Words   |  5 PagesYou may ask yourself, What is the Mexican War and how did it begin? or What is Manifest Destiny and who came up with it? Those are all very good questions, so let me take the time to give you some insight about the Mexican war and Manifest Destiny. The Manifest Destiny was the belief that the United States was destined to expand from coast to coast. It was the concept that which heavily influenced American policy in the 1800s. Americans supported the manifest destiny because the SouthernersRead MoreWas Manifest Destiny, An Ideology Coined By John L. O Sullivan Essay1100 Words   |  5 PagesEssay 4 Was Manifest Destiny a benevolent movement or in fact was it early imperialism pursued at the expense of others? The Manifest Destiny, an ideology coined by John L. O’Sullivan, described the attitude of American’s in the 19th century in regards to the expansion of the United States. There are disagreements on whether this expansion was a benevolent movement or an act of early imperialism. Some think because the 19th century Americans saw the expansion as a task given by God that was basedRead MoreThe Louisiana Purchase, The Oregon Treaty, And The California Gold Rush948 Words   |  4 PagesThere were many important events that helped to achieve the goal of Manifest Destiny. For example, the Louisiana Purchase, the Oregon Treaty, and the California Gold Rush all helped achieve this goal. All of these events had either increased the amount of land in the United States, or increased the population of people living in Western United States. One event that occurred during the time of Manifest Destiny was the Louisiana Purchase. In the early 1800s, President Thomas Jefferson wanted toRead MoreManifest Destiny Essay1433 Words   |  6 PagesManifest Destiny Westward expansion was a key component that shaped the United States not only geographically, but economically as well. The first sign of any expansion West from the original states was when Thomas Jefferson bought the Louisiana Purchase from France in 1803. The country was in need of new land in order to accommodate for the expanding population. Once the country started to expand, its power soon followed. The nation had a struggle with expanding because of the Native AmericansRead MoreManifest Destiny By James K. Polk1257 Words   |  6 PagesJack Biernesser Mr. Schulten U.S. History 16 March 2016 Manifest Destiny Manifest Destiny is the belief during the 19th century, that the United States of America not only could, but was destined to, stretch from coast to coast. The idea of Manifest Destiny helped to fuel the war with Mexico and the removal of Indians from the United States. The American people and government lived by this belief. Manifest Destiny had many good results like the expansion of the American territory. It also had manyRead MoreEssay on Manifest Destiny 1312 Words   |  6 Pagesthe 1840s, Manifest Destiny helped push America into the next century and make the country part of what it is today. The ideas behind Manifest Destiny played an important role in the development of the United States by allowing the territorial expansion of the 1800s. Without the expansion of the era, America would not have most of the western part of the country it does now. Manifest Destiny, before becoming nationally known, started very meagerly. The term Manifest Destiny was first used byRead MoreThe Determination Of The Rio Grande1377 Words   |  6 Pagesofficial border was influenced by many policies and beliefs. Although one large piece was influenced by the Manifest Destiny. Manifest Destiny was a belief that God wanted America to expand all the way to the west coast of the American Continent. The Americans wanted the Rio Grande to be the Texas border because of this belief. However, Mexico objected and claimed that the Nueces River was the Texas border. The United States did not want the Nueces River to be the border because it did not fulfill the

Cost Accounting free essay sample

Marginal costing is the ascertainment of marginal cost and of the effect on profit of changes in volume by differentiating between fixed costs and variable costs. Marginal cost is the amount at any given volume of output by which aggregate costs are changed if the volume of output is increased or decreased by one unit. Marginal costing is a very useful tool for management because of its applications. It is used in providing assistance to the management in vital decision-making both short term and long term. Differential analysis is the process of estimating the consequences of alternative actions that a decision maker may take. It is used both for short term and long term decisions. Short term decisions relates to fixing price for the product, selecting a suitable product mix, diversification of the product etc while long term deals with capital budgeting decisions. Objectives After studying this unit, you should be able to:  · Explain the steps involved in decision making process  · Know various types of decision choices  · Analyze and interpret various decision choices 13. The framework for current research is provided in section V, Section VI defines each research variable and the final section presents the conclusion. II. PREVIOUS RESEARCH In this section, selected ABC implementation empirical 144 Abstract—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts on companies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical success factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC implementation, variables used by previous research and the definitions and operationalization of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizational culture and structure. Based on the research gaps identified, a research framework for future research is provided. Index Terms—Advanced Manufacturing Activity-Based Costing, ABC Success Environment, I. INTRODUCTION In today’s competitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) [2]. Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in management accounting field: Journal of Management Accounting Research, Accounting, Organizations and Society, Management Accounting Research and British Accounting Review. Factors used by previous research to investigate the effect on ABC success implementation are summarized, and stage of ABC implementation also is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers concentrated on technical factors, such as identification of main activities, selection of cost drivers, problem in accumulating cost data. Example of these research are Cooper [9], Morrow and Connelly [22]. However, technical factors alone may not be adequate to explain the factors influencing ABC success implementation. Cooper et al. [23] argued that the key problem during ABC implementation stage is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, top management championship, adequate training program to employees about the objectives and benefits of ABC should be emphasized as well. Similar opinions were expressed by Shield [3] and Shields and McEwen [14]. Shield (1995) found no significant relationship between technical factors and ABC success. Shields and McEwen [14] also highlighted that sole emphasis on the architectural and software design of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B. Contextual, Behavioral and Organizational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organizational, culture, as well as organizational structure. Anderson [18] conducted a longitudinal investigation of ABC process in General Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organizational variables and contextual variables, and segmented ABC implementation into four major stages, initiation, adoption, adaptation and acceptance. He found that organizational factors, such as top management support and training for the ABC system affected various stages of ABC significantly, while contextual variables, such as competition, relevance to managers’ decisions and compatibility with existing systems produced different degree of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation. She employed Shield and Young’s [24] framework and summarized behavioral and organizational variables as top management support, adequate resources, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She found that top management support, linkage to quality initiatives and to personal performance measure (pay/appraisal), implementation of training and resource adequacy were the significant predictors in explaining ABC success. She also found that technical variables were not associated with ABC success. Shield’s findings are supported by other researchers, such as Shield and McEwen [14], who argued that a significant cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software design of the ABC system and less attention given to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] also stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, Norris [26] agreed with Shield’s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focused at individual level. McGowan and Klammer [19] conducted a survey of 53 employees from 4 targeted sites in the U. S. o examine whether employees’ satisfaction levels are associated with ABC implementation by They also measured their perceptions of the factors associated with the degree of satisfaction, such as top management support; the degree of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employees’ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information. Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational structure on adoption and implementation of general forms of Activity-based costing. He segmented the ABC implementation stage into adoption and implementation. The research findings showed that a prospector strategy was associated with manager decision to adopt ABC, while centralization and formalization were significantly associated with ABC success implementation. Krumwiede [20] surveyed U. S manufacturing firms to study how contextual factors, such as the potential for cost distortion or size of firms; organizational factors, such as top management support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less task uncertainty and large organizations were related to ABC adoption. Moreover, organizational factors, such as top management support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X In another study by Anderson and Young [21], the relationship between organizational and contextual variables, such as organizational structures, task characteristics, management support, information technology and ABC success was examined. The result confirmed the importance of organizational factors (top management support and adequacy resources) during the ABC implementation stage. In South Africa, Sartorius et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top management, adequate resources, coherence with organizational goals and strategy on ABC success. They found top management support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the extent of ABC adoption among largest firms. The study aimed to find out factors influencing ABC success by using behavioral and organizational variables, and it was found that top management influenced ABC success significantly. In another study conducted by Khalid [28] using a questionnaire survey among the largest 100 firms in Saudi Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a case study to examine that factors influencing ABC success, especially at adoption stage. They found the significant factors were cost distortion, decision usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in China. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and cultural setting. The research findings showed that top management support, hierarchical and communication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to describe the process of ABC implementation in a Malaysian service company and a Malaysian manufacturing company. In this research, they categorized ABC implementation into initiation and adoption, design, implementation and use of information. The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees understand and participate in the ABC implementation stage. And they also found that at different stages of ABC, the dominant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational factors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success. In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC determined the ABC success. Besides behavioral, organizational and technical variable, some researchers also indicated that the dimensions of national cultures could affect the level of ABC success [32, 33]. Brewer [32] used Hofstede’s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system. In the study, Hofstede [34]’s work was applied to the case of Harris Semiconductor (HS), which has implemented ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and collectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] also included national culture’s dimension into framework in a case study of one Thai state-owned enterprise’s budgeting system. They found that due to cultural differences, modifications were required when the organizations in Thailand tried to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the extent of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia. The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of outcome orientation and tight verse loose control. Baird, Harrison and Reeve [16] examined the relationship between success of activity management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture (outcome orientation, team orientation, attention to detail, as well as innovation). They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that two organizational factors (top management support, link to quality initiatives) explained the variations in success of activity management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stressed that compared with organizational culture, organizational factors had stronger associations with the ABC.