Dim Forest Bright Chimps Essay Example | Topics and Well Written Essays - 750 words

Dim Forest Bright Chimps - Essay Example The paper "Dim Forest Bright Chimps" discusses the article of Christophe Boesch and Hedwige Boesch-Achermann. They feel puzzled by the fact that whether these differences are brought upon by genetic factors or climatic changes. The development of the skills of these monkeys seem to have deep implications for the understanding of early human behaviour. The two scientists, Christophe Boesch and Hedwige Boesch-Achermann, have studied a group of chimpanzees in their natural setting to make new discoveries about the theories of evolution. Their long term study conducted on a group of chimpanzees in the Tai National Park, in the Republic of the Ivory Coast sought to discover their primitive instincts in the sense of their food and hunting preferences. Since the chimps are primates and are at a very early stage of evolution compared to humans it is necessary that their behaviour be observed to draw conclusions about physical and biological anthropology of the humans. The topic also illustra tes the way female chimps train their youngsters to acquaint them with coordination skills required to make and utilise tools. All of this may lead to what Darwin was propounding many years ago that humans and chimps are in the same evolutionary line. The authors have referred to the works of Raymond Dart in 1953 who according to them proposed that group hunting and cooperation were key ingredients in the evolution of Homo sapiens. Although other researchers have spoken about the same instincts in the social carnivores like Lions. ... Although other researchers have spoken about the same instincts in the social carnivores like Lions and Wild dogs but the writers of this article are convinced that "that hunting cooperatively and sharing food played a central role in the drama that enabled early hominids, some 1.8 million years ago, to develop the social systems that are so typically human". 4. Did the author address any contrary evidence or the opinions/work of others that run counter the author(s) claims . According to the writers Jane Goddall observed that Gombe chimps boost their success by hunting independently but simultaneously, thereby disorganizing their prey. They have made a very different observation that Tal chimps owe their success to being organized themselves. Also they have referred to the idea that many anthropologists believe that the hunting and behavioural differences between desert and forest chimps are because of climatic changes making the dessert chimps evolve from another line than that of the forest chimps. This notion is not endorsed by the writer because he believes that these differences exist because forest hunting needed different methodology because of the very dense and dimly lit environment. 5. What were the strengths and/or weaknesses of the author(s) argument Whereas it is true that adaptability shapes behaviours of chimps, even those of humans the different genetic code of these chimps cannot be ignored. Even in humans genetics control behaviours and intelligence. So the fact that these monkeys have superior genes cannot be ignored at all. 6. What are your conclusions Do you agree or disagree with the author Why I agree with the authors because the behavioural difference between the two kinds of chimps can be

Management Accounting Essay Example | Topics and Well Written Essays - 1000 words - 1

Management Accounting - Essay Example This report would focus on one of the most used techniques of management accounting, Activity Based Costing and how this report method has changed over a period of time. Activity based costing has been one of the highly and most used management accounting technique and it has been further developed with the passage of time. Activity based management (ABM), time-driven ABC are further enhancements in ABC to make it more effective for the organizations that adapt it. Accounting has over the years been considered as a practice that is used to record and present the summary of all the transactions that occur in an organization. Accounting was considered a system that presented historical perspective and was not highly considered in the decision making (Brimson, 1991). However, management accounting and in particular activity based costing has changed the scenario and now accounting information is used by management to make important decisions to not only improve the profitability but to also improve the performances of the organizations. Activity based costing is a management accounting technique that allows the management to identify the costs that occur in the organization. This method allows the management to analyze and recognize areas where costs are high or unnecessary cost is incurred thus it helps the management to make decisions to reduce the costs. Therefore by implementing this system or method the management is able to control its overall operational costs to a certain extent (Armstrong, 2002). Organizations that are competing for prices and their profit margin is low (Cagwin, and Bouwman, 2002), implementing ABC could allow them to control their costs and thus reduce the prices of products or earn higher profits (Gosselin, 1997). Therefore an industry that is highly competitive would give them the edge to lower their prices. Although it has been identified that implementing ABC is beneficial for the organizations and it can have several benefits. Howev er on the other hand, ABC has its flaws and drawbacks and some of the major drawbacks of ABC are; a. Implementing activity based costing in a service industry is difficult (Startton, Desroches, Lawson, and Hatch, 2009). b. There are some costs that are shared between different departments, products, activities and therefore identifying the costs for each activity is difficult (Piper, and Walley, 1991). c. Activity based costing requires time and even if the organization hires an extra accountant to prepare and implement this costing system, then the individual needs support from each department or employees involved in different activities. d. The technique focuses on cost minimization rather than profit maximization (Hicks, 1992) So with the passage of time, organizations identified some of these abovementioned drawbacks while implementing activity based costing methods and then they changed their system or tried to modify how they implement ABC. Some organizations to improve the e fficiency and improve the use of ABC tried to enhance its role and used Activity Based Management (ABM) rather than Activity based costing (Collier, 2006). ABM offers the organizations in providing information that helps them in making important long term strategic decisions. ABM helps the organizations in understanding the impact of different costs and different decisions and at the same time it offers the