Factors that influenced the change in management accounting

Factors that influenced the change in management accounting This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management accounting. This provides a background for discussion of the traditional role of management accountant. Finally, a review of all the factors that may influence on the role and promoted the change of the role are explored. 2.1 Accounting Accounting is a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by the users of the information (Wallace, 1997, p.220) The history of accountancy has progressed in combination with civilisation and commerce. The literature provides evidence that Paciolo in 1494 founded the concept of accounting by publication of Summa de Arithmetica. He presented accounting in methodical form that became a science later on. The definition suggests that accounting is about providing economic information to others and it relates to the financial or economic activities of the organisation. Accounting information is identified and measured by the way of a set of accounts or double-entry bookkeeping. 2.1.1 Management accounting Management accounting is that part of accounting which provides decision making information to managers for use in planning and controlling operations (Seal at all, 2006). The term of management accounting is defined by numbers of authors (Shank, 1989, Back-Hock, 1992, Nanni at all, 1992) in that management accounting provides information to develop performance measures and includes all planning and monitoring in an organisation. Simon et al., (1954), cited by Jarvenpaa (2007) described the role as the traditional role of management accounting. The role was an operational scorekeeping where accounting information was used to satisfy the organisations reporting obligation. 2.1.2 The rise and fall of management accounting The arrival of Johnson and Kaplans publication Relevant Lost: The rise and fall of management accounting (1987) plays an important role in the direction that teaching and research may adopt in the near future. JK states that the decline of management accounting began in the 1920s when most of the management accounting techniques known today were practically developed. According to JK the fall of management accounting was mainly due to the ever-increasing cost of implementing a detailed and efficient internal product cost system. JK argued that management accounting techniques had not change since 1920s. Up to 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury, 2003). Since 1980s many organisations have changed and adapted new techniques. Organisational change had an impact on management accounting change. Cost allocation has been the most debated topic in man acc. Up to the 1960s standard costing was promoted by academic and professional organisations and was viewed as the key management accounting tool in cost control (Bailey, 2006). According to Allott (2000) the post war area was characterised by rational expectations about human behaviour and beliefs in linear progress, upward mobility and equal opportunity. The 1970s brought new changes to management accounting and standard costing relevance that began to focus more on efficiency . In the large organisations the accountability of standard costing was questioned. Robert S. Kaplan in his Accounting Review argued that cost accounting was developed between 1850 and 1915. He argued that up to 50s big corporations used cost oriented techniques (Knortz, 1990) but then they started to focus more on consumers and their role in a business. Due to changes in manufacturing and business environment, volume based costing is no longer appropriate because direct labour and material expenses no longer dominate product costs. In response to this issue activity based costing system was introduced that brought huge success to Japanese management accounting (Ezzamel, 1994). Each organisation must also consider the cultural and social setting before any alterations to the ABC are successful (Lowry, 1993, Ezzamel, 1994, Otley, 2008). In summary, the change of management accounting outlined by Johnson and Kaplan (1987) seem to be across management accounting literature (Otley, 1985, Noreen, 1987, Drucker, 1990, Ezzamel, 1994, Fry et al., 1998, Otley,2008). Jonson and Kaplan did raise important question about management accounting and helped organisations to re-evaluate the importance of having an accurate management accounting system. 2.2 Traditional role The concept of accountant was introduced in Italy around the eleventh century. At the same time the first society of accountants was establish here in Italy. In 1669 every accountant must be a member of the college before being allowed to practice (Woolf, 1986, p.162). 2.2.1 The typical stereotype The traditional role of accountant is often called the bean counter stereotype. Holland (1973) develops a theory on this subject. He classifies people into six categories. The accountant relates to the conventional type giving an overall good impression, decent, dealing with computations in the organisational and business field. He linked the work that accountant does to the type of person the accountant is. The close link was found by Bougen (1994, p.321) using various personal characteristics and different tasks. The stereotypical accountant was defined based on the tasks carried out. 2.2.2 The Bookkeeper/Traditional Management Accountant The old inaccurate image of stereotype was seen as quiet, boring and without original thoughts. The study on this negative image by Beardslee and ODowd (1962) was seen the accountant as a Victorian bookkeeper spending most of the time at the desk and on a ledger without contact with the outside world. Simon (1954) in his studies classified the role as scorekeeping, problem solving role and attention directing. According to Friedman and Lyne (1997) the scorekeeping focuses on compliance reporting and attention directing focuses on control issues. The problems solving role associated with decision-making and providing managers with relevant information. Feeney and Pierce (2007) stated that their role did not relate to the business, had lack of creativity and very limited level of decisions. Accountants were involved in working with budgeting, variance analysis and traditional accounting. Over the past 30 years management accountant had a clear but narrow view that management accounting information could help to improve profitability. They believed that managers from other departments did not understand the importance of accounting information and all available date they held in the accounting systems. At that time, management accountants were proved of their role and be able to educate their non-financial managers about the benefits of using this management accountants were traditionally seen as an independent person who had narrow knowledge how management accounting information could improve profitability and efficiency of the organisation. Nanni et al (1992) point out that traditional management accountants have tended to focus on a product-oriented rather than a process-oriented performances. There is some evidence that accountants have had little interests in any organisational changes even they had skills to bring some changes. For example, it was accountants who insisted on the implementation an activity-based costing system (Foster and Gupta, 1989) or product life-cycle costing system. 2.2.3 Accounting lag Johnson and Kaplan (1987) criticised management accountant for their inability to innovations and this was viewed as an accounting lag .Kaplan (1984) in his study about accounting lag proposed that accountants should develop a research strategy to meet new demands for planning and control information. He suggested that there was little innovation since 1920. Accounting lag need to be minimized to keep accounting information relevant to all changes occurring over time. 2. 3 Pressures for Changes The literature identifies some relevant factors that impact on the role of management accountants including: 2.3.1 Advances in Manufacturing and Globalisation Companies have invested heavily in new manufacturing technology such as computer aided manufacturing (CAM), Computer Aided Design (CAD), and flexible manufacturing systems (FMS) (Buggerman and Siagmulder) The new manufacturing technologies have impacted on traditional managing accounting systems and !Consequently it is argued that management accounting systems have to change when manufacturing systems change With respect to product costing and overhead costs, tracking thousands of individual products can be overwhelming. Traditionally, Labour hours were used as a basis for an overhead allocation. It is perhaps less suited as products made through automation would be charged an insufficient overhead rate. The competitive pressure on firms and the shift in many industry sectors from cost led pricing to price-led costing (Nixon, 1998) and globalization are just some of the many factors that are influencing the escalating expenditure on RD and New Product Development that most companies must now incur. 2.3.2Competition Pre 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury 2003) However manufacturing companies were open to sever pressure from competition from oversees competitors that offered high quality products at low prices. To be successful in competition against these companies they had to advance and adopt to change and find a competitive weapon to compete against world class manufacturing companies. As a result of highly competitive market, consumers expectations, changes in tastes and attitudes, companies must now have the flexibility to cope with consumer demands for greater variety and improvements, shorter life cycles etc. 2.3.3 Advances in manufacturing technology Evolution of management accounting information technologies and ERP systems in particular have been a fundamental catalyst in I.T. change and traditional management accounting techniques have had to keep in line and pace with these rapid advancements. ERP can have significant implications for management accountants. As noted by Granlund and Malmi (2003) the link to management accounting appears important since one set of benefits from integrated systems is assumed to flow from easy and fast access to operational data, management accounting being essential for conveying such data in a managerial relevant and usable form. Also when major scale changes regarding information systems occur, logic of accounting becomes exposed to evaluation and possible changes. As ERP is a totally integrated information system it merges together all data from manufacturing department to sales division and the integrated data flows immediately through the system(). As a consequence of this integration accountants have had to learn to work with this new system, and to look at the business as a process rather than in divisions which has led to more team work and greater cross functional communication and co-operation. On the other hand there is evidence suggesting the accounting professionals are developing a broader role for themselves. Accountants are becoming less in charge of data gathering and more data interpretation and consulting kind of work. ERP has eliminated several number crunching assignments as its already done by the system thus leaving more time for accountants to expand their capabilities. Their role can be enhanced by becoming advisors and internal consultants to other managers. With the implementation and running of ERP systems accountants have gained a more active role in the maintenance and management of the IT area and eroding into activities and responsibilities typical of the I.T. area. Caglio (2003) states that As a consequence of the intro of ERP systems, accountants have experienced a phenomenon of Hybridization deriving from their set of practices and legitimized competencies 2.3.4 Changes in organisation structure Changes in manufacturing technology, globalisation and fierce competition have lead to changes in the structure of the organisation. Companies have focus on downsizing, delay ring management activities and outsourcing support services. Technology advances in flexible manufacturing robotics automated production and computerised engineering and planning are affecting the markets raising the quality of products and services while lowering and eliminating stock levels (Baily 2006) Conclusion Chapter 3 3.1 Change is a contextual process Burns and Vaivio (2001) described change as a complex and contextual process. They introduced three perspectives on change. The first perspective explores the idea that what sometimes appears to be change, may not actually be the change (DCU thesis). Change could be an illusion or kind of organizational mirage and often can be seen as positive phenomenon. But sometimes management accounting change could lead to substantial problems such as unforeseen conflict (Malmi, 1997; Kasurinen, 1999; Granlund, 2001). The second perspective provides a debate about the logic of change. Any changes including management accounting change is not planned, but is viewed as a part of reality and neutral activity. The final perspective point out that management accounting can be viewed as phenomenon. Therefore change may be presented as a centrally driven effort where the management plays an important role. For example in the case of mergers and acquisitions occurring, new rules will be introduced and/or modified. This can happen deliberately or unconsciously. Deliberate changes could occur due to resistance within the acquired organisation (Burns and Scapens 2000) Changes may be unconscious when rules are simply misunderstood or are inappropriate to the circumstances. 3.2 Management accounting change Management accounting change has become an increasingly popular focus for research in management accounting in 1990s due to implementation of activity-based costing( Innes and Mitchell, 1990), activity-based cost management ( Friedman and Lyne, 1995), life cycle costing (Shields and Young, 1991) and target costing (e.g. Dutton and Ferguson, 1996). Recent research has debated whether management accounting has changed, has not changed or should be changed. (Burns and Scapens 2000) Whether management accounting has changed or not, that the environment in which management accountants operate certainly has changed with advances in information technology, change in organisation structure and stiffer competitive markets. The understanding of management accounting change constitutes much more than the selection of what may be perceived as being optimal accounting systems and techniques, followed by a technical process of implementation. (Burns et al book) Selecting and using the correct management accounting techniques and the technical aspects of performance are important, but there are also behavioural and cultural issues to be understood in relation to change implementation and change management. The main focus on management accounting change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles. Burns (1999) suggest that many organisations have routines in place and new changes introduced will lead to the change of the nature of the organisation. In the early 1980s a project, called the Production Cost Control Project was set up to improve the flow of acc info in Omega Plc. The project had failed because the operating managers saw the business in terms of producing-based meanings and routines. The divisional accountants viewed the business as financial term and regarded PCCP as a means of introducing accounting-based routines. Sulaiman and Mitchell (2005) carried out study on management accounting change in Malaysian manufacturing companies. After gathering all information a four types of change had occurred. The two types occurred due to new technique introduction and two concerned existing management accounting modification. The research found that management accountant classified the level of management accounting change into five generalised components. 3.3 Institutional theory 3.3.1 Institution Institutional theory is a theoretical framework that became more relevant in research of management accounting change. In accepting this theory there is no universally agreed definition of an institution. Scott (1995) describes instutions are social structures that have attained a high degree of resilience Burns and Scapens (19990 defined institution as a way of action of commonness which is surrounded in the habits of a group of people. 3.3.2 Institutional framework as a rules and routines concept Development of the framework began by looking at the way in which order is achieved through rules and routines. The framework perceive management accounting to be a rules and routines constituted by established habits. (Kim Soin, 2002). Hodgson (1993) defined habits as self-actualizing dispositions or tendencies to engage in previously adopted form of action. Habit is a personal action where routines involve group of people as components of institution. Routines play an important role in an organisation in which management accounting was viewed as a rule concept where management accountant performed routine tasks. Rules may be became implemented through the establishment of routines and vice versa. Therefore the reproduction of roles and routine will persist over time and the routines of management accountants may be changed. The process of change may develop new routines which over time could be institutionalised. In the organisation routines can be adapted very quickly over the time. Human behaviour in the organisation is based on repeating actions to comply with rules and routines as they provide an organisational memory and represent the basis for the development of the behaviour (Kim Soin, 2002). Guerreiro, R at al (2006) used habit, routines and institutions to illustrate how accounting practices can turn from habit to institutions through routines. They concluded that all institutions are structured on the basis of take-for-granted habits and routines, succeed during a certain period and are realised in a form of normative rules. 3.3.3 Taken for granted According to Scapens (2006) organisations react more slowly to changes than individuals as they removed form every day activities in some way. He observed that over time, management accounting can contain a structure that shows the way organisations thinking and acting which is widely taken for granted. Management accountants were viewed as routine features in the organisation and they simply taken for granted as the way things are. Some researches of institutionalism criticised the framework as it overplays its emphasis on constancy at the expense of focusing on institutional change. Quattrone and Hopper (2001) explained how management accounting can be influenced by an organisation or by individuals. Individualism argues that an organisation changes when individual actions modify the organisation. They introduced the concept of drift for constructions of accounting change. The authors replaced the word change with world drift. Quattrone and Hopper (2001) choose drift as to represent accounting change as incomplete attempts at organising and emphasise that human elements that situate accounting change is not a harbour to the change. They argued that accounting change was also promoted by technical and inscribed elements. In a recent study of change in management accounting Busco at all (2007) organised the notion of change within key dimensions. The key dimensions were evaluated in terms of the ratio and forms of change as well as evaluation over space and time of change. They carried out a case study to investigate those key dimensions in the Middle-East Gas and Oil Company (MEGOC) as a large corporation operating in the oil and gas industry. They found that change can only happen due to incompleteness that exists within an organisation. Busco at all (2007) concluded that management accounting change is a theoretical space which, possibly more than many others in management and organizational studies, intersects and interacts with the broader knowledge area of the social sciences, sociology and philosophy of knowledge and science and technology studies Conclusion Chapter 4 4.1 Management accountant as hybrid accountant The term hybrid accountant emerged in the literature from around 1995 as its role was focused on product stream. Burns and Baldvinsdottir (2005) studied a concept of new role of management accountant as hybrid accountant by examining a multinational pharmaceutical company in the manufacturing division. Their study found that the number of hybrid accountants increase with development of team relationship building while routine accounting role disappearing. Two types of hybrid accountant were found from their study: finance manager and finance analyst were the finance manager was involved in strategic issues and the finance analyst was involved with day to day activities. According to Miller et al (2007) hybrid is defined as new phenomena produced out of two or more elements normally found separately. The discussion in the literature around hybrid accountant has developed in business partner direction. 4.2 Business partner role It has been noted in the literature that management accountant have become more and more involved in business processes (Sathe, 1982, Keating and Joblonsky) and have demonstrated a strong business understanding (Feeney, 2007, Burns at all, 1999). Hopper (1980) found that principal task of accountants was to act in a service role rather than a bookkeeper. He found that majority described their lore as the service role and only few called themselves as the bookkeeper and preferred the management accounting tasks to be centralised. Grnalund and Lukka(1998) presented the transformation from bean counter to business-orientated management accountant position. The transformation occurred with the increasing decentralization of the management accounting function. They concluded that those two roles are very different and a person can not act in both roles. Some evidence emerging in the literature that transformation of management accountants to business partner started at the top by the busi ness and profit centre managers became more depended on accountants. Managers used their help as the guidance to run their business (Siegel, 2003) and they expect from accountants a better business understanding and more flexibility (Pierce and ODea, 2003). Burns and Baldvinsdottir (2005) concluded that it is necessary for management accountants to have a broad range of business skills with their basic technical skills. 4.3 Professional skills of management accountant ( subheading needed) As processes have changed and accounting has adapted over time to meet the needs of ever changing business, management accountants have been required to change their skills. (Fleming 1999) They are projected to be forward thinking business forecaster s who add value to the entity and not just highlighting whether the targets have been met (Burns and Yazdifar) Traditionally management accountants spent time on preparing standardized reports. Today the shift has moved towards analyzing, interpreting and providing information for decision making purposes. (Roberta et al 2009) These skills include traditional as well as soft skills that these management accountants posses in order to contribute positively to the tasks that are acquired to perform as part of their role (Jones and Abraham 2007) A recent study by Freeny and Pierce 2007 looked at management accountant skills and asked both managers and management accountants to rank skills in order of perceived importance. Ethics and honesty were rated highly by both parties. Managers value the unbiased and objective perspective offered by management accountants- the financial numbers cannot afford to be skewed in favor of a certain standpoint Accuracy is also crucial. A simple error in calculation could amount to millions of Euros, which could lead to a wrong decision (Siegal 2000 )As part of Management accountants role converging towards hybrid accountants as business partners, honesty is good but they have to take into account a bit of cop on (Freeny and Pierce 2007) and process the commercial knowledge required on their behalf to get the job done. For many businesses, critical thinking, problem solving and analytical skills are essential tools. It is an important skill of management accountants to think critically and to be good at problem solving. They need to be able to step back and look at something outside of the box (Siegal 2000) people can be a wizard at spreadsheets, can manipulate data effectively but can they figure out whether the information in front of them is reasonably or realistic (Freeny and Pierce 2007) Accounts have to be able to think logically in a business setting. They cant just learn off and memorize what to do in different situations. Creativity is also important, to be able to step aside and show some innovation and ideas to problems. In the study by Freeny and Pierce management accountants actual ratings in relation to interpersonal/ leadership and communication skill set fell below managers expectations. These are classed as fundamental skills and a necessary to have the ability to take on a complex subject and turn it into easily understandable language and be able to explain it to managers and other non accountants. you guys can be geniuses with your spreadsheets but there isnt that many of you that can sit down at the meeting and share information. A key responsibility in compiling reports for use is that the input is based from other personnel throughout the organization. Good personnel skills are needed to approach these managers and request information. Problems could arise where managers believe management accountants can adjust their targets and cause problems. This requires substantial interpersonal skills to close the communication gap. It is evident that management accountants must prepare and equip themselves for their new role in line with changing business demands. Professional accounting bodies must update and modernize their training and education curriculum to guarantee that todays management accountants can cope with new information technology systems, strategy and business partner role. (Burns and Yazdifar) As many of the new accounting roles do not necessarily need a management accountant there is a threat posed to the profession. For example if an engineering firm is seeking for a new business manager they might seek engineers who encompass business knowledge with an accountant qualification rather than a fully qualified management accountant. To combat this threat accounting educators should develop curriculums that are less dominated by traditional management practices and focus on management accounting in a modern light and equip students with the skills necessary and useful to provide a value-added service. Carcello et al (1991) conducted a survey of comparing student expectations to that of accounting professionals anticipations. Students included in the sample were within six months of graduating and professional accountants were in the work place for 1.5 years to 3.5 years. Four questions of the survey pacifically related to skills essential as a practicing accountant. (A) Technical Knowledge, (B) C computer Skills, (C) Verbal and Written Communication skills, (D) Interpersonal skills. Respondents had to rank the skills on a five point scale. The results of the survey showed that professionals and students had similar views as to the importance of technical knowledge and computer skills. Students perceived communication skills and interpersonal skills as more important than professionals. Carcello et al (1991) concluded that this is a positive result as both communication and interpersonal skills are essential attributes of the accounting profession. Oswick et al (1994) conducted a survey on the perception of public accounting skills held by uk students with accounting and non accounting career aspirations. The perception of a traditional accountant being dull and lacking in social skills is detained with non accountant students. In Oswicks study these non accounting students perceived empathy and social styles as less important skills necessary than accounting students. Interpersonal skills were also rated lowly as perceived important by students not interested in accountancy. Students interested in accountancy did place a higher weighting on interpersonal skills and view the accountancy profession as a more interactive and social profession. From the surveys conducted on skills required by accountants it is evident that there has been as increased weighting on the soft skills acquired by management accountant. Such evidence had had implications for accounting educators. It is necessary to enable students and for faculty to remain abreast of the changes taking place in the profession and to identify key Accounting Skills needed for success. (Russell et al 1999) Chapter 5 Methodology 5.1 Introduction The purpose of this chapter is to elaborate on the research methodology that was used in this dissertation. The beginning of this chapter refers to the objective of the research and is followed by the process of selecting the research method. This chapter also considers the limitations of the chosen research method. 5.2 Objective As outlined in the introduction chapter the main purpose of this dissertation is to investigate the change of management accountants over time. The researcher wishes to identify the traditional role of management accountants and compare to the modern role of management accountant. The authors also seek to explore the factors that promoted the change. A number of researches have already been carried out on business partner or hybrid accountant role and this has resulted a significant availability of information regarding this area. However, there is a lack of examination in some areas that the research will explore. 5.3 Chosen methodology In order to achieve the research objectives it is necessary to choose an appropriate research approach. Tsetsekos (1993) outlined that the research methodology is very important as it specifies the information requirements for the successful completion of a research project. This dissertation is based on a secondary research that includes a critical review of prior literature. Secondary data consists of both quantitative and qualitative data. 5.3.1 Secondary Data Literature review A comprehensive review of the literature was conducted in chapter one, two and three. Literature review helps the reade

Influence of William Shakespeare on Melville’s Moby-Dick Essay

In 1820 in the Edinburgh Review Sidney Smith said: â€Å"In the four quarters of the globe, who reads an American book?† (par. 4). That was the conventional idea concerning American Literature to the conservative British writers. But Melville proved this assumption of the British writers wrong not by arguing with them but by producing a huge work which in its quality is comparable to Shakespearean great tragedies. Melville’s masterpiece Moby-Dick consists of thousands of references, but specially references of Shakespeare are in abundance in this book. When Melville wrote this novel, next to the Bible Shakespeare was in his mind because he wanted to prove the superiority of American Nation as well as American Literature. The protagonist of the novel, Captain Ahab, is comparable with Macbeth and Lear in many ways. Also the setting of the novel and language of the novel are like those of Shakespeare’s plays. The construction of Ahab as the tragic hero-villain, his madness and blasphemous behaviour, the Shakespearean dramatic technique, the Shakespearean language and parallel scenes are the things which Melville borrows from Shakespeare. Though the portrayal of character and the construction of the novel are Shakespearean, the novel’s greatness lies in its originality. Melville creates Ahab in the model of a Shakespearean tragic hero. Melville’s conception of Ahab as a tragic character was made possible by this immersion in Shakespearean tragedy. Shakespearean tragic heroes, for example Macbeth and Lear are blinded by hubris or pride. They are tragic because of their error in judgment. Captain Ahab also becomes tragic because of the error in judgment. Ahab’s misfortune is brought 1 upon him not by vice and depravity but... ...ck. Hertfordshire: Wordsworth Editions Limited, 2002. Melville, Herman. â€Å"Hawthrone and His Mosses.† Moby-Dick. Ed. Harrison Hayford and Hershel Parker. New York and London: Norton and Company, 1967. 535-551. â€Å"Melville’s Moby-Dick.† Wow Essays.15 September 2008 Olson, Charles. â€Å"Ahab and His Fool.† Moby-Dick. Ed.Harrison Hayford and Hershel Parker. New York and London: Norton and Company, 1967.648-651. Shakespeare, William. King Lear. Surrey: Thomas Nelson and Son Ltd, 1997. Shakespeare, William. Macbeth. Cambridge: Cambridge University Press, 2001. 13 Shakespeare, William. Othello. London: Penguin Books Limited, 1968. Smith, Sidney. â€Å"Who Reads an American Book?† Great Epochs in American History. 15 (1820): pars. 4. 26 June 2008 14

Proprioception Essay -- Biology Essays Research Papers

Proprioception: How and Why There are five common senses that are discussed and learned from an early age: sight, hearing, taste, touch, and smell. The I-function, the conscious part of the brain, is very aware of these senses. It voluntarily checks information obtained by these senses in order to experience the environment, and also when a strong enough stimuli has signaled attention to these specific receptors. There are other equally important sensory systems set up that are essential for normal body functioning, but these are not so easily recognized by the I-function because the nervous system keeps the input unconscious. One overlooked sense, known as proprioception, is as important, if not more important as the other senses, for normal functioning. Proprioception is "the process by which the body can vary muscle contraction in immediate response to incoming information regarding external forces," by utilizing stretch receptors in the muscles to keep track of the joint position in the body (1). Proprioception and kinesthesia, the sensation of joint motion and acceleration, are the sensory feedback mechanisms for motor control and posture. Theses mechanisms along with the vestibular system, a fluid filled network within the inner ear that can feel the pull of gravity and helps the body keep oriented and balanced, are unconsciously utilized by the brain to provide a constant influx of sensory information (2). The brain can then send out immediate and unconscious adjustments to the muscles and joints in order to achieve movement and balance. Why has the nervous system developed the sense of proprioception, and why is it an unconscious aspect of the sensory system? Proprioception, also often referred to as the s... ...tion seems to be one of the most complicated aspects of the brain. Was the I-function one of the last aspects to evolve in the human brain thus far? If so was it because the necessities for survival were accomplished by the species, proprioception allows movement and eating is instinctual to the brain? Why did evolution cause the human to develop the I-function? References 1)Proprioception, A simplified overview of anatomical structures and neurophysiological actions involved in joint stability. http://www.umds.ac.uk/physiology/mcal/posture.html 2)Mixed up in Space, An article concerning how the vestibular and proprioceptor systems react in space. http://science.nasa.gov/headlines/y2001/ast07aug_1.htm 3)Why can't this man feel whether or not he is standing up?, The story of one man's loss of proprioception http://www.apa.org/monitor/jun98/touch.html

Observations on Emersons Self-Reliance :: Emersons Self Reliance Essays

Observations on Self-Reliance "Nothing can bring you peace but yourself. Nothing can bring you peace but the triumph of principles ." This quotation forms the closing two lines of Ralph Waldo Emerson's "Self Reliance". I am greatly enlightened by his ideas in this article. "Trust thyself" was his advice and many Americans listened. They not only listened in Emerson's lifetime, but his individualistic concepts have reverberated up to the present time. After reading the ideas expressed in "Self-Reliance", I have come to believe that self-reliance is the most important factor in my life. Emerson believes that a man should not be what he is not. "There is a time in every man's education when he arrives at the conviction that envy is ignorance; that imitation is suicide." If a man is envious of other people, he will ignore all merits of himself. If a man imitates other people, he will lose his identity - like suicide. It is common to find a woman like me envious of other people. I am jealous if a girl in the class is more beautiful than I. I am jealous if a classmate gets a higher score on tests. I am jealous if my neighbor has a better car. But as I always find out, when I praise the girl, people will say "you are beautiful, too"; when I praise the classmate, people will say "remember you got a higher score last time"; when I praise the car of the neighbor, people will say "he spent money that he did not have". There is always a "the better side" of myself, which I cannot see because it is hindered by my own jealousy. Imitation is the result of jealousy. When I was in high school, I tried to imitate a girl in my class because I thought she was pretty cool. I bought the same dress, the same shoes, had the same hair style, and tried to act the same way. After one month, I was considered the least cool person in the class. I did not get what I wanted, but instead, lost what I had already had. I was born in a Christian Chinese family in Beijing, China. Under the strict rules of my mother, I began learning piano and Kung-fu when I was six, and many other things other children did not learn. From then on, I was always told to be the best, and I always thought I was the best. Observations on Emerson's Self-Reliance :: Emerson's Self Reliance Essays Observations on Self-Reliance "Nothing can bring you peace but yourself. Nothing can bring you peace but the triumph of principles ." This quotation forms the closing two lines of Ralph Waldo Emerson's "Self Reliance". I am greatly enlightened by his ideas in this article. "Trust thyself" was his advice and many Americans listened. They not only listened in Emerson's lifetime, but his individualistic concepts have reverberated up to the present time. After reading the ideas expressed in "Self-Reliance", I have come to believe that self-reliance is the most important factor in my life. Emerson believes that a man should not be what he is not. "There is a time in every man's education when he arrives at the conviction that envy is ignorance; that imitation is suicide." If a man is envious of other people, he will ignore all merits of himself. If a man imitates other people, he will lose his identity - like suicide. It is common to find a woman like me envious of other people. I am jealous if a girl in the class is more beautiful than I. I am jealous if a classmate gets a higher score on tests. I am jealous if my neighbor has a better car. But as I always find out, when I praise the girl, people will say "you are beautiful, too"; when I praise the classmate, people will say "remember you got a higher score last time"; when I praise the car of the neighbor, people will say "he spent money that he did not have". There is always a "the better side" of myself, which I cannot see because it is hindered by my own jealousy. Imitation is the result of jealousy. When I was in high school, I tried to imitate a girl in my class because I thought she was pretty cool. I bought the same dress, the same shoes, had the same hair style, and tried to act the same way. After one month, I was considered the least cool person in the class. I did not get what I wanted, but instead, lost what I had already had. I was born in a Christian Chinese family in Beijing, China. Under the strict rules of my mother, I began learning piano and Kung-fu when I was six, and many other things other children did not learn. From then on, I was always told to be the best, and I always thought I was the best.

Psychology and New Technology Program Essay

ABC Corporation has made a decision to purchase a new technology program for their employees. Because this technology program is new, employees ranging from age 17- 70 needs to be train. Training must be complete with six months. Before training is implement, four fundamental principles of adult education, including psychological, sociocultural, biological, and cognitive must be analyze. Because of the age range it would feasible to divide the employee into two groups. First group is Young learners (YL) age group 17-25 and the second group is Adult learners (AL) age group 26-71. The AL group will require multiple sessions because of the number of employee in this group. Before training begins, both groups must prepare for learning, therefore an open discussion regarding the new technology program, training plan process and how it will affect the employees will be discuss, this discussion will gain support and full participation from the employees. After analyzing both groups, the biological factor for the YL group will not have a strong impact. Most young learner between the ages of 17-25 is computer knowledgeable and is familiar with the 21st century social media and is open for change with new technology. YL group would benefit from Web-Based Training (WBT) instead of the traditional classroom forum. Many young leaners prefer a teaching method that would keep them engaged, and eager. WBT is the delivery method for the YL group. The adult learners (AL) ages 26-70 may not be a computer literate and would benefit from the traditional classroom approach. The AL group would require the adult educator to have patience, slow lecturing, plenty of hands on exercise, and frequent breaks. Hands on exercise are a memory factor that would benefit the AL group two months after been train. Most adults learners tend to forget what they have learned. Information that goes into adult leaner memory is memorize if the learner practices remembering the information soon after he or she learns it. Psychological factors deals with individuals’ way of thinking and learning. Separating the groups would allow the employees to learn and collaborate within their age group. Developing two groups will allow the learners to relate to each other, and feel comfortable learning. Training both groups together would be challenging for the adult educator as well as the employees. The possibility of redundant questions would slow down the class, which could result in less participation. Cognitive factor is the process of obtaining knowledge through experiences. The Adult learner (AL) is in charge of their own learning. They focus on what will advance their career and life circumstances. The Young learners (YL) rely on others to tell them what they should learn. Both groups learning environment has an impact on how well they comprehend the new technology program. The YL group would benefit from a self pace, web base training module or a stimulation module with active interaction of practical and theory scenarios. Each module will require an assessment and a passing score of 90% or higher to advance to the next module. This learning style would allow the YL group to continue to make use of 21st technology. The AL group would not benefit from web base training. Most adult learners are not comfortable learning new technology, in this case the employees does not have an option. The AL group who is not adaptive to change would find it challenging to learn a new technology program via a computer; this would be an internal factor that may take time to overcome. The job of the trainer is to make the learner apart of the learning process, by asking for volunteers, or asking experiences related questions. The AL groups are concern with why and how to apply this new technology. Sociocultural deals with how adults deal with individual learning and how learning takes place. Dividing employees into separate groups will be beneficial at the end of training. Both groups can relate to their own learning team. The YL group want experience classroom group interaction with their team. Web-based training (WBT) is similar to distance learning. There will be online discussion, and e-mail dialogue. The AL group will build possibly new relationships, interact more, discuss challenges, and success. In conclusion, in order for the ABC Company to be effective with the new technology program, the recommendation is to divide the employees into separate groups, and categorize them as Adult Learner (AL), Young Learners (YL). This approach would be beneficial from the adult learner perspective and applying the four fundamental principles, simplifies the training plan and the assurance that training will be complete successfully within six months. Afterward employees will be able to apply the new concepts, and best practices of the new technology program.

Mankiller: a chief and her people

This book is the autobiography of the former Chief of the Cherokee Nation, unfolding her personal story, the history of her people, and the dawning of the Native American Civil Rights struggle. The book is a quest to reclaim and preserve Native American values and to examine her own role as a woman of two cultures and leader of a sovereign nation. Basically the book is a mix of autobiography, traditional tales, and a lengthy history of the Cherokee. Mankiller's chronicle of her people churns with energy, whether she's raking the federal government over the coals or celebrating past Cherokee leaders like Sequoyah. It is dual story of Chief Mankiller's life and a compact history of crucial and poignant episodes in Cherokee history. This contemporary account of the first woman principal chief of the Cherokee Nation describes the development of a modern-day leader. A tale of personal triumphs and tragedies, it begins with a childhood spent on an allotment farm in Mankiller Flats, Oklahoma, and moves through teenage years in the 1960s as an â€Å"urban Indian,† a near brush with death, and a life of solid accomplishment in service and tribal leadership rooted in Cherokee culture. The mid section of the book is purely historical and the interaction of Cherokee and African American history is fascinating and a reoccurring theme. The average Americans are taught very little about the native peoples, this book is a must read for those who wish to know the Native American life. Wilma Mankiller's story is profoundly interwoven with the history of the Cherokee. Once the Cherokee lived in Tennessee and across the South, by the early 1800's white settlers were pushing them out of their native lands. Some left willingly and established new bases in Arkansas, only to be moved later. In the 1830's two-thirds of the Cherokee Nation were finally rounded up and forced to travel, mostly by foot, on a march now called the Trail of Tears. Those who survived the difficult march were placed on a reservation in Indian Territory. Once there, they were again neglected, the result was a confusion that resulted would greatly affect Mankiller's early life. The book traces her family saga, when they move out in 1950s from rural Oklahoma to San Francisco in a government relocation project. The federal government came up with a policy of â€Å"termination† of tribes to mainstream Native Americans. This policy was trumped up as a â€Å"wonderful opportunity for Indian families to get great jobs, obtain good education for their kids, and, once and for all, leave poverty behind.† In truth, the program gave the government the perfect chance to take Indian people away from their culture and open up the vast Oklahoma territory to white landowners. Wilama is vocal and does not hesitates to vehemently express her views â€Å"In my view, Oklahoma statehood was a very dark page†¦.the harm heaped on our people †¦was tremendous†¦.For the Cherokee Nation and the other of the Five Tribes, statehood meant only the heartbreaking conclusion to decades spent fighting attempts to transform Indian Territory into a white commonwealth.† It was a traumatic change for the 11 year-old Wilma and her 10 brothers and sisters. This sudden shift from traditional life brought her face-to-face with bias, racism and poverty. In spite of this, the Mankiller family had a strength to survive, which came through sheer will alone. Mankiller's father Charley and other relatives helped with the construction of the Mankiller's first real family home. The house was made of rough lumber and had only four rooms described as a â€Å"little bitty house with too many people living there†. There was no electricity in the house, and the family had to use wood, coal, oil, and natural gas to cook and heat the house. Due to the fact that the house also did not have running water, they had to bring water up from a spring for cooking and washing purposes, and use an outhouse to go to the bathroom. Though the home lacked some luxuries, Mankiller looks back on her time there with pleasant memories. However, some memories were not as pleasant as the pride in a family home. To obtain the money needed for basic necessities, Mankiller's parents and older siblings used to go out and cut timber to sell as railroad ties. To further supplement the family's income, Charley Mankiller and his oldest son went every year to help harvest broomcorn, generally working every day from dawn to sunset. And her family's strength and perseverance paid off. Mankiller attested to her family's strength when she stated, â€Å"even though we were poor, I cannot remember ever being hungry as a little girl. Somehow, we always had food on our tables.† Mankiller would feel no different from others until the family was relocated to San Francisco, California. That metropolitan setting opened her eyes to many injustices that existed in society and led the way for her focus on activism. As a child, Mankiller had her doubts about the relocation. These doubts were realized when the Mankiller family arrived in San Francisco and discovered that the situation was not as portrayed. Mankiller and her family had left behind â€Å"the sounds of roosters, owls, crickets.† The Native Americans are in love with their land and cannot think of selling or misusing it, as Supposedly Chief Seattle said in the 1850s â€Å"How can you buy or sell the sky, the warmth of the land. Every part of the Earth is sacred to my people.† The 1969 Indian occupation of Alcatraz, which she supported strongly proved a turning point in her life. She became an activist in Indian affairs, eventually leaving her husband and returning with her two daughters to her old home. Surviving a debilitating automobile accident and a kidney transplant, she continues to lead her people. In this inspiring story, Mankiller offers herself as a valuable role model–for women as well as Native Americans. Wilama is a tribal woman to the core, who loves her traditions and culture intensely and proud to be a Native American. She unfolds the wrongs of the White Americans settlers, when Native Americans spiritual beliefs and practices were considered ignorance. She explains that to be a Native American means holding a different perspective of the world. She enlightens the readers, that the culture, values and traditions of native people are more than crafts and carvings. The Natives   respect for the wisdom of their elders, concept of family responsibilities, concern for the environment and willingness to share – all of these values makes   Native American culture endurable in the course of time. On personal level the book is an autobiography overcoming the difficulties and problems, however it moves beyond personal woes and traces the history of the Cherokees. The tale revolves around her own battle against devastating personal illnesses–including kidney disease and myasthenia gravis- -evokes praise and admiration for over coming her odyssey of life. The text is filled with her â€Å"innate love of all people’’. Despite talk of   â€Å"spirituality† very little spirituality can found in the book. It is a   story of survival, told with honesty and eloquence, teaching the readers, the lesson of endurance and strength in the wake of crisis. Reference: â€Å"The 2005-06 chairwoman of the Wayne Morse Center for Law and Politics, an independent center at the law school, Mankiller is also serving as a visiting professor in the Ethnic Studies department through the end of this month. The speech opened with a ceremonial welcome by the Confederated Tribes of Grand Ronde Honor Guard and a traditional song performed by the Eagle Beak Singers. Mankiller was introduced by University President Dave Frohnmayer, who said it was an â€Å"honor to welcome a woman, a leader, a person who understands the relationship between knowledge and morality.† Mankiller began by mentioning the difficulties of having an informed dialogue on Native American issues. Mankiller deconstructed many stereotypes about Native Americans and reiterated the necessity of doing so†. Oregon Daily   Emerald, November 13, 2005 â€Å"Contemporary Native women of the United States and Canada, politically active in Indigenous rights movements for the past thirty years, variously articulate a reluctance to affiliate with white feminist movements of North America. Despite differences in tribal affiliation, regional location, urban or reservation background, academic or community setting, and pro- or antifeminist ideology, many Native women academics and grassroots activists alike invoke models of preconquest, egalitarian societies to theorize contemporary social and political praxes. Such academics as Paula Gunn Allen, Rayna Green, and Patricia Monture-Angus, as well as Native activists Wilma Mankiller, Mary Brave Bird, and Yet Si Blue (Janet McCloud) have problematized the reformative role white feminism can play for Indigenous groups, arguing that non-Native women's participation in various forms of Western imperialism have often made them complicit in the oppression of Native peoples† Revision and Resistance: The Politics of Native Women's Motherwork, Lisa J. Ude, Frontiers – A Journal of Women's Studies ,2001 The key to reaching this goal is ownership. Service must never be done for others but with them. Before she became Principal Chief of the Cherokee Nation of Oklahoma, Wilma Mankiller attracted national attention through her work with self-help community-service projects in isolated Cherokee communities. The most dramatic of these involved the tiny community of Bell, where local Cherokee designed and carried out a project that became a catalyst for bringing their community together. The project could have been done for the people (the approach usually taken by government agencies) rather than by the people. But that wasn't what Mankiller had in mind. Kappan.P   Service-Learning and Multicultural/Multiethnic Perspectives from Diversity to Equity (2005) She has shown in her typically exuberant way that not only can Native Americans learn a lot from the whites, but that whites can learn from native people. Understanding the interconnectedness of all things, many whites are beginning to understand the value of native wisdom, culture and spirituality. Spirituality is then key to the public and private life of Wilma Mankiller who has indeed become known not only for her community leadership but also for her spiritual presence. A woman rabbi who is the head of a large synagogue in New York commented that Mankiller was a significant spiritual force in the nation. Her book also details her social and political involvement in American Indian and women's issues and her return to her northeast Oklahoma roots. Since then, Mankiller worked on many community development programs designed to provide jobs and/or homes to Native American people. In 1991, she was reelected as chief. Power Source, Wilma Mankiller former Principal Chief of the Cherokee Nation Mankiller attributes her understanding of her people’s history partially to her own families forced removal, as part of the government's Indian relocation policy, to California when she was a young girl. Her concern for Native American issues was ignited in 1969 when she watched a group of university students with AIM (American Indian Movement) occupy Alcatraz Island in order to attract attention to the issues affecting their tribes. Shortly afterwards, she began working in preschool and adult education programs in the Pit River Tribe of California. Women History Project In this spiritually moving autobiography, Wilma Mankiller not only tells her personal story, but honors and recounts the complex history of the Cherokees. Her book becomes the quest to reclaim and preserve the great Native American values that form the foundation of our nation. She details the dawning of the Native American civil rights struggle and how the genesis of that movement mirrored her own search for meaning and balance as a woman of two cultures and as the head of state for a sovereign nation of native people. Four Winds Indians Books (2005)             .            

Blood Pattern Analysis Essay

Heinous crimes occur everyday. These have controversially stirred up the public’s interest in forensic science techniques. People are aware of the importance of evidence and how these can substantially affect the investigation process. Forensic science, throughout the years, has been a key component in resolving crimes. Forensic scientists, crime investigators, and police partake in the various duties and responsibilities in crime investigation. There are several departments in a crime laboratory having specialists who take charge of the evidence collected at the crime scene. Through comprehensive analyses of DNA, blood, firearms, drugs, alcohol, and other tools which are done in full crime laboratories, strong evidence for the crime are established empirically. Specific techniques performed by crime investigators and forensic scientists are done with these tools (Bevel & Gardner, 1997). Benecke & Barksdale (2003) argue that forensic science claimed popularity worldwide due to advanced methods employed in criminal cases. These have helped determine the guilt or innocence of the defendant. Investigation procedures have been trouble-free for police due to the advances in DNA sampling and testing, posing major importance in crime investigation. Blood typing and testing are the main job functions of a forensic serologist, who also analyzes other important body liquids such as semen, saliva, other body fluids and may or may not be involved with DNA typing. At present, blood seems to be the most important component both for medical or forensic purposes. At crime scenes, victims and suspects are easily associated through obtained blood samples and stains. Bloodstain patterns are not only used to show the association of the victim and the assassin; position and movement during the crime can also be illustrated, who struck whom first, in what manner, upon establishment of the necessary information needed to reconstruct the crime scene. Such evidence prove the lack of veracity in defendants’ claims, which are eventually found to be mere alibis or self-proclaimed arguments. Indeed, this is a very effectual and reliable technology in crime investigation (Fisher, 2003). The science of bloodstain pattern analysis applies scientific knowledge from other fields to solve practical problems. Bloodstain pattern analysis draws on biology, chemistry, math, and physics, as scientific disciplines. As long as an analyst follows a scientific process, this applied science can produce strong, solid evidence, making it an effective tool for investigators (Fisher, 2003). Blood is partly alkaline liquid, made up of water, cells, enzymes, proteins, and inorganic substances. It flows throughout the vascular system, transporting nourishment, oxygen, and waste. Plasma is the fluid portion of the blood containing water and serum (which is yellowish and contains white cells and platelets). Red cells are the non-fluid portion of the blood, outnumbering the white cells (Stuart, 2005). Red cells and serum are very crucial elements for the carrying out the work of the forensic scientist. The freshness of the obtained blood sample can be assessed through serum; moreover, antibodies are also carried in it and such are also important in forensic analysis. More tests may be done with wet blood than dried blood; hence, wet blood has more value than a dried sample. Traces of alcohol and drug content can only be tested from a wet blood sample. Within 3-5 minutes of exposure to air, blood starts drying up, changing its color. There are different blood forms, including pools, drops, smears or crust. The height and angle at which the blood sample fell off can be identified by its drop and form. The distances at which the blood fell can be reported through the forensic science of blood spatter analysis. If blood fell from a higher distance, it has more pronounced tendrils fraying off the edges, while a blood smear on the floor indicates the direction of the force of the blow. Splatter tells the direction of the force, as it always moves toward the tail (Geberth, 1996). In 1875, different blood types had been discovered, but it was not until 1901 when Karl Landsteined formalized blood groupings, labeling them as type A (antigen A present, anti-B antibody present, but antigen B absent) and B (antigen B present, antigen A absent), labeled C (both antigens A and B absent), but was relabeled later as O. Then another type of serum was discovered, and this fourth type was labeled AB (both antigens present). The blood type of an individual is greatly affected by his parents’ blood type. Further, Dr. Leon Lattes of Italy, created blood testing for dried blood sample in fabrics (MacDonell, 1993). As early as 1904, Hans Gross of Germany documented and evaluated bloodstain collection. In 1939, geometric principles had been applied to deduce the angles of impact and convergence of the obtained bloodstain. In London, as early as 1514, blood spatter evidence was used in a court trial (Saferstein, 1995). As early as 1925, blood has been discovered and used for criminal investigation. Almost 80 percent of the human population were â€Å"secretors†. An individual carries specific types of antigens, proteins, antibodies, and enzymes characteristic of their blood that are also present in their body tissue and fluids. In the case of a secretor, investigators can tell the blood type by examining other body liquids such as saliva, teardrops, skin tissue, urine, or semen correlating the blood type obtained from the victim to the criminal. From 1951 hence, Dr. Paul Leland Kirk confirmed the effectiveness of bloodstain pattern interpretation in resolving crimes (Bevel & Gardner, 1997). In 1985, DNA technology made blood analysis easier. DNA obtained from blood samples at the crime is analyzed within a shorter period of time, comparing it with the blood profile of an individual. The gender and type of criminal can be assessed by analyzing the blood sample obtained from the crime scene. Aside from presence of blood, the way it landed on surfaces gave rise to a new forensic field, blood pattern analysis, telling experts pertinent details about the murder (Bevel & Gardner, 1997). Blood at the Scene of the Crime Benecke & Barksdale (2003) suggest that blood shedding is a dramatic accessory for the execution of a violent murder. Nearly 9 percent of the weight of a healthy person is blood and if spilled by murderers, it can leave a long trail. As blood is shed off in any volume, clotting makes it difficult to assess. Thus murderers’ attempt to wash off their violent murder often fails because blood traces stick to their clothing and weapons. Blood present at the scene of the crime has lead to the punishment of many killers who initially thought they can get away by removing all their incriminating traces (Benecke & Barksdale, 2003). Blood is very vital in relation to forensic science, from which much information may be obtained. The first task in analyzing stains is to determine whether there is blood and to whom it belongs. Afterwards, stains are examined for age, sex and blood group. The shape and pattern of liquid blood splashes reconstructs the murder scene. Bloody fingerprints and palm prints tell their own story. A single blood trace can provide much information, and analytical techniques are continuously improving through time. Blood dynamics is not only used for narrowing suspicion on the guilty party, but also to prove a suspect’s innocence. Bloodstains are reconstructed, eventually allowing investigators to simulate what transpired in the crime scene (Fisher, 2003). Blood investigation at crime laboratories is studied using two different approaches: the biological approach (serology) and the physical approach (blood splatter or bloodstain pattern analysis). The facts obtained from complex blood investigation form the core of blood evidence. Examination and interpretation of bloodstains on and around the body, and of blood spots, splashes and smears at the scene of the crime, are an essential part of a murder investigation. In addition, the location and the manifestation of blood marks on the body and its immediate surroundings help the investigator reconstruct the crime (Geberth, 1996). Blood is a liquid and hence, the laws of physics can be validly used for interpreting blood spatter. The factors that can help in reconstructing the crime scene include spot size, quantity, shape, distribution, location, angle of impact, and target surface. Correlating these factors can reduce the long and tedious process of investigation. The shape of blood spots and the position of the victim are correlated; blood vertically dropping on a even surface has a circular mark with crenated edges, indicating that the source was in a still position during that particular time. Drops of blood falling from an object in motion collide with a flat surface diagonally leaves an exclamation-mark-like spot. A thorough analysis of the shape of obliquely falling blood splashes indicates the details about speed and impact. This information are suggestive of the position of the victim and murderer, and even the weapons used during the crime. Blood spots lined on the ceiling of a room in violent murder cases, such as when the killer wielded an axe, results to lined blood spots on its ceiling (Klug, 2000). Blood smears and trails on the floor can be from a crawling wounded person or a murderer dragging the lifeless body of the victim. Blood smears become ragged at one of its edges telling the direction of the movement that occurred during the crime. In instances where the blood stain is not evident, tail fingerprints may be obtained. Moreover, invisible blood stains can be detected by doing a luminol test, which shows slight phosphorescent light in the dark where bloodstains (and certain other stains) are present (Geberth, 1996). Colored string is often used at a crime scene to show the path of blood droplets cast off from a knife or object used in a beating. These devices can give investigators a preliminary idea of the location of victim and the perpetrator at the time of the crime. They become even more important in situations where there is more than one perpetrator, where a victim manages to crawl from one location to another, or has been dragged. However, the definitive interpretation of blood patterns comes when the information is analyzed back at the laboratory using computer programs (Crow, et. al, 1996). Young (1989) indicates that blood pattern analysis includes the examination, identification and interpretation of patterns of bloodstains and relating these to the actions which may have transpired during the crime. This analysis plays an important role in reconstructing crime events. The bloodstains obtained are indicative of the type of injuries, the order in which the wounds were received, whose blood is present, type of weapon that caused the injuries, whether the victim was in motion or lying still when the injury was inflicted, whether the victim was moved after the injury was inflicted, and how far the blood drops fell before hitting the surface where they were found. In the 1930s, John Glaister, a Scottish pathologist categorized blood splashes into drops on a horizontal surface; splashes from blood flying through the air and hitting a surface at an angle; and pools around the body, which can show if the body has been dragged (Young, 1989). Bloodstain patterns are a helpful tool for crime scene investigators to understand the integral components of the crime, finding evidence for answering questions about the crime. Through bloodstain pattern analyses, collecting unecessarily excessive blood may be avoided. The shape of the blood drop itself holds significant information. The proportions of the blood drops can tell the needed energy in those dimensions. The shape of the stain can describe the traveling direction and angle at which it struck the surface (Klug, 2000). Before a scientific investigation of a violent crime is concluded, bloodstain pattern analysis is carried out and makes a noteworthy contribution to the investgation process. Bloodstain pattern analysis reconstructs the assassination that occurred, specifically the blood shedding. Because blood is uniform, it behaves accordingly. Moreover, the manner through which blood goes in and out of the victim, how it was splattered around the area of the crime, are also important sources of information for reconstructing what truly happened. Blood spatter analysis is based from the disciplines of physics and mathematics, from which the main concepts of blood pattern analysis are derived (Saferstein, 1995).