Management Accounting Essay - 1907 Words

Management in business and human organization activity, in simple terms means the act of getting people together to accomplish desired goals. Management comprises planning, organizing, -resourcing, leading or directing, and controlling an organization (a group of one or more people or entities) or effort for the purpose of accomplishing a goal. Resourcing encompasses the deployment and manipulation of human resources, financial resources, technological resources, and natural resources. Management can also refer to the person or people who perform the act(s) of management. Basic functions of management Management operates through various functions, often classified as planning, organizing, leading/motivating and controlling.†¦show more content†¦This is because of the different emphasis: management accounting information is used within an organization, typically for decision-making. According to the Chartered Institute of Management Accountants (CIMA), Management Accounting is the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non management groups such as shareholders, cr-ors, regulatory agencies and tax authorities (CIMA Official Terminology) The American Institute of Certified Public Accountants(AICPA) states that management accounting practice extends to the following three areas: Strategic Management—Advancing the role of the management accountant as a strategic partner in the organization. Performance Management—Developing the practice of business decision-making and managing the performance of the organization. Risk Management—Contributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization. The Institute of Certified Management Accountants (ICMA),Show MoreRelatedManagement Accounting1950 Words   |  8 PagesManagement in business and human organization activity, in simple terms means the act of getting people together to accomplish desired goals. Management comprises planning, organizing, -resourcing, leading or directing, and controlling an organization (a group of one or more people or entities) or effort for the purpose of accomplishing a goal. Resourcing encompasses the deployment and manipulation of human resources, financial resources, technological resources, and natural resources. ManagementRead MoreAccounting Analysis On Management Accounting Essay1210 Words   |  5 PagesManagement Accounting Introduction: Management accounting technique is the procedure of understanding, analyzing, exam, calculating, deciphers, and transfers the verbal data to chase of company objectives. The section of bookkeeping is called as cost accounting. The difference between the financial and managerial bookkeeping data is the goal at assist the administrators inside the corporation to create choice as per their situations. Even as economic bookkeeping is intended at giving data to gatheringRead MoreManagement Accounting1870 Words   |  8 PagesRunning Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco standsRead MoreManagement Accounting1590 Words   |  7 Pagestaxes | | 1600000 | Income Taxes 30% | | 480000 | Net income | | 1120000 | Scenario: The sales agents want sales commissions increased to 20%, this will caused the commission to agents would increase to $3,200,000 (20%X $16,000,000). The management of Pittman Company suggested to employ company’s sales force and incurred $2,400,000 fixed costs for the sales force. Besides Pittman Company would also save $75,000 a year because no need to pay the audit firm for check out the agent reports, soRead MoreImpact of Environmental Accounting on Management Accounting7424 Words   |  30 Pages1.0 Introduction According to The Environment Agency in the United Kingdom (2006), Environmental Accounting can be defined as: â€Å"The collection, analysis and assessment of environmental and financial performance data obtained from business management information systems, environmental management and financial accounting systems. The taking of corrective management action to reduce environmental impacts and costs plus, where appropriate, the external reporting of the environmental and financialRead MoreStrategic Management Accounting13457 Words   |  54 Pagesthis journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langï ¬ eld-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and â€Å"success† of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMARead MoreManagement Accounting Assignment980 Words   |  4 Pages602 Management Accounting David Xu Id: 65990771 Session Preparation Assignment (SPA) #2 Understanding Key Cost Relationships 1. Read Chapter 2 of SN, Key meanings in the Chapter. Understanding key cost in a firm is the most important issue in management accounting. That is because business survives on value exchange. Customers and business are willing to exchange money and services (products) based on the costs. How products cost can effect a firm’s financial health isRead MoreThe Implications Of Management Accounting2362 Words   |  10 Pages1987, Johnson and Kaplan studied the evolution of management accounting and how it has lost relevance today. In the world of technology, competitive environment many issues have escalated, therefore management accounting methods aren’t relevant. Management accounting systems used by the firms before do not apply to organisations today. Hence the reason why the two academics explored reasons why organisations need to develop the methods in which they measure their performance and costs. This essayRead MoreEthics in Management Accounting2322 Words   |  10 PagesASSIGNMENT ON ASSURANCE OF LEARNING – ETHICS IN MANAGEMENT ACCOUNTING (CMA) Awoluyi Adekunle, Matric Number: 201403007 JUNE 29, 2015 MEMBA 3 LBS, Lagos AWOLUYI ADEKUNLE Matric Number: 201403007 Introduction The source of cost management ethical problems in any organization can be one or more of the following; 1. 2. 3. 4. Organisation’s management expectation Vs. professional ethics Personal desire for recognition / and promotion within the company Strife for quick moneyRead MoreDifferences Between Management Accounting and Financial Accounting1624 Words   |  7 PagesSTUDENT NO: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... SEMINAR TUTOR †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... Introduction Accounting is concerned with providing both financial and non-financial information that will help decision makers to make good decisions. An understanding of accounting therefore requires an understanding of the decision making process and an awareness of the users of accounting information. The major purposes of accounting are to formulate overall strategies and long-run plans. Resource allocation decisions such

Corporate Social Responsibility in the Marketplace

In understanding the subject of social responsibility in business, there are many varying views and theories presented. The argument, at the extremes, is one that is purely economic in nature and the other that requires corporation’s responsibility to society. Today society demands social responsiveness of businesses in the marketplace. A businesses’ failure to act socially or ethically responsible, in some cases, could form the foundation for its own peril. My paper attempts to define social responsibility, discuss views and theories, and provide case examples where businesses respond to situations in the global marketplace. The argument that corporation’s responsibility to shareholders to maximize profits as a sole objective is no longer†¦show more content†¦This is the voice of the laisser-faire 1980s. Elaine Sternberg, a classicist advocate, who argues that there is a human rights case against Corporate Social Responsibility (CSR), which is that a st akeholder approach to management deprives shareholders of their property rights. She states that the objectives sought by conventional views of social responsibility are absurd. Not all aspects of CSR are guilty of this, however. Sternberg states that ordinary decency, honesty, and fairness are expected of any corporation† (Baker). â€Å"The corporate citizen theory argues that businesses have an obligation to do good for society (Cheeseman 160). Businesses have a duty to society to help solve problems that they did not cause. This theory aligns best with the socioeconomic view of social responsibility. â€Å"The socioeconomic view requires management’s responsibility to surpass making profits to include protecting and improving society’s welfare. This view sees that corporations are not independent entities, responsible only to stockholders. Corporations also have the responsibility to the larger society that endorses their creation through laws and regulation s and supports them by purchasing their products and services. Organizations are expected and encouraged to become involved socially, politically, and legally† (Robbins/Coulter 100-01). From the classic economic or maximizing profits view to theShow MoreRelatedLiving Up to Ethical and Social Responsibilities: The Case of Occidental Petroleum Corporation1394 Words   |  6 PagesLiving Up to Ethical and Social Responsibilities: The Case of Occidental Petroleum Corporation Introduction The recent assassination of a U.S. ambassador in Libya and the rampant anti-American sentiments being expressed in other parts of the world is proof positive that many American-based multinational are faced with a hostile operating environment that demands informed and timely responses. 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Nike has continued to soar in the marketplace and in 2006, Nike’s annual revenue was 15 billion dollars, sold Nike apparel in140 countries and had a global manufacturing network of 600 factories and employed 650,000 people. If someone were looking at the financials of Nike, one would see aRead MoreExamining the Corporate Social Responsibility Claims of Kelloggs1715 Words   |  7 Pagescompany that has always stated its dedication to being a leader in industry, innovation and marketing. (Kellogg) CSR Kellogg’s claim that corporate responsibility has always been a vital part of their heritage, and that they have always had a strong commitment to nutrition, health and quality. They maintain their stance that the ever-greater social challenges, such as feeding a growing population, battling world hunger, improving nutrition and addressing the obesity epidemic have been historically—andRead MoreThe Role Of Social Media On The Marketplace Essay1743 Words   |  7 PagesCommunicating In the Marketplace The all encompassing Internet and more recent evolution of Social Media have not only fundamentally changed how corporations communicate internally, but also enabled before unimaginable methods of reaching a global marketplace. Unlike never before, even small businesses are now able to reach beyond their limited local market to a vast consumer base. As previously mentioned in regards to internal communication, the Internet has provided a medium for businesses toRead MoreCorporate Social Responsiblity and Wal-Mart914 Words   |  4 PagesCorporate Social Responsibility and Wal-Mart Corporations deal with a wide variety of social issues and problems; some directly related to their operations, some are not. Corporate Social Responsibility (CSR) can be defined as â€Å"the actions of an organization that are targeted toward achieving a social benefit over and above maximizing profits for its shareholders and meeting all its legal obligations† (Ghillyer 78). If this is the case, establishing appropriate and practical ethical guidelinesRead MoreThe Problems of Social Responsibility1350 Words   |  5 Pages1. INTRODUCTION Combine Corporate Social Responsibility (CSR) into strategic management is making and increase profit to a companys business. In recent year, the importance of Corporate Social Responsibility (CSR) has gradually become a very concern to industries. Hence, there have been gradually increasing tensions with many companies and increase the responsibility of managers try to carry out Corporate Social Responsibility (CSR) to society. In fact, managers should be having knowledge and understandingRead MoreBrief Corporate History and Corporate Communication Practices1630 Words   |  7 Pages Brief Corporate History and Corporate Communication Practices The company eBay Inc that was named AuctionWeb back then was borned back in September 1995 in San Jose, California by the founder, Pierre Omidyar who was a computer programmer. eBay Inc is a multinational Internet consumer-to-consumer corporation where it was a marketplace for individuals for sale of goods and services. Jeff Skoll was hired as the first president of the company after a year. In 1997, Auction Web officially changed its

Major Conflict in Theogony free essay sample

Major conflicts in the Theogony (Essay) Having read the Theogony, I can briefly say that Hesiod tries to portray the similar connections of three generation of gods; as well as emphasizing the major conflicts between the matriarchal and patriarchal systems. When we look through what has come into existence first, we encounter with Chaos, which indicates the complication of things for a while. After Chaos, the great goddess Gaea, who is the head of the matriarchal system (symbolizing fertility), comes to life. She gives birth to the universe without the help of man, what we call parthenogenesis. This demonstrates her magnificent power as a deity. In the matriarchal system women are considered magical because they are the only creatures that have the ability to give birth. This skill is very crucial for sustaining the cycle of nature. However, later, when the matriarchal system is overthrown   by the patriarchal, we   run into Zeus   who gives birth to Athena from his head   without a mate. The significance of this unusual birth is, now the male has the power to be the creator and the female power is transferred into male wisdom. After Gaea, Tartaros and Eros come to life.Then Gaia and Ouranos ( who used to be her consort) lay together (becomes her lover and husband) and bear the twelve Titans. The last Titan, which she bears, is Kronos. She later bears the Kyklopes, who have one eye in the middle of their foreheads. Zeus uses them against the Titans in the war, which we see later in the poem. From the day they are born (the moment they come out of the womb), Gaea’s children hate their father. This is because Ouranos has hidden them in Gaea’s womb and has not let them return to light. Ouranos has done that because he is afraid that one of his sons may take his place.We see the conflict between the matriarchal and patriarchal here as the sons belong to Gaea, representing the feminine domination. If one of the children overthrows his father then the matriarchal domination will take place and repress the patriarchal, which is not good for the men’s benefits. This event makes Gaea so angry that she looks for a way to take revenge. Cunningly, she provokes her sons and Kronos handles the task. She gives him a sharp-toothed knife and Kronos hacks off his father’s genitals by using it. The reason why Kronos castrates his father is owing to the fact that genitals are the organs which are used by man to produce.They are the symbol of man’s fertility. By slaying them, Kronos leaves his father powerless and   disabled. Then the bloody drops scatters all around and some of them falls into the sea. As they are covered by the sea for a long time, white foam rises from them forming Aphorodite. Aphrodite is formed from sea due to the fact that sea represents the unconcious ( the hidden part / matriarchal’s repression by the patriarchal) as under the sea is relatively dark. The power of the unconcious is very sexual and this is why Aphodite represents ‘sexuality’.After Kronos falls in love with Rhea, she bears him illustrious children, including Zeus. During the birth, when each child moves from the sacred womb, Kronos starts to swallow him/her. He does this in spite of Rhea’s unceasing grief since his purpose is to prevent any other child from subduing his power. It’s considerably ironic because he does the same thing (try to get rid of his own children) what Ouranos (his father) has done to him and his siblings. This again shows the conflict between the matriarchal and patriarchal systems. By swallowing each child, Kronos impedes the intervention of the feminine power.Hilariously, Kronos doesn’t realize that Zeus is taken away by witty Rhea. He thinks that he has swallowed him. In fact he has tricked by Rhea and has swallowed a stone instead given by her. Eventually he is defeated by his own destiny. When Zeus gets his thunder and lightning power from his uncles, he becomes the mighty sky god of the universe. Nevertheless, some people like Prometheus are not content with that. He tries to steal Zeus’s power and tricks him. Getting aware of what’s going on, Zeus punishes him and puts him into chains. Unfortunately, he doesn’t get a lesson out of that.One more time, he tries to deceive Zeus. This is the last drop, which drives Zeus crazy. As a result, Zeus gives women as a punishment for men. It’s another specific example to the conflict. Women are considered very malice individuals as they are the rivals of the male domination and the punishment is seemed very harsh by the mankind. Later a struggle takes place between the Titans ( the old generation, coming from the matriarchal) and the Olympian gods ( the new generation coming from the patriarchal). This struggle signifies that the older generation tries to get power from the new.More explicitly, the matriarchal which has been supressed by the patriarchal, tries to find a way to come into the surface and be the authority again. However, at the end the Titans are defeated and they go to the Underworld. This shows that the matriarchal system is not as powerful as it used to be. Nonetheless, Gaea doesn’t give up by the defeat and bear Typhoeus who is a snake with a hundred hands and he challanges Zeus. Being a snake, he represents the consort of the female. He is a threat to the patriarchal system. After a difficult fight, Zeus overcomes him and becomes victorious.With this the patriarchal system proves that it has the complete power to control the cosmos. The matriarchal is overwhelmed totally. Then Zeus sleeps with Demeter and they together bear the beautiful Persephone, who is abducted by Aidoneus to the Underworld. When she is abducted, Demeter is in terrible pain and grief. However Zeus arranges Persephone’s marriage with Aidoneus without paying attention to what Demeter thinks. Persephone’s story is another example to the conflict. The patriarchal system wears down the matriarchal by taking what is important to them, by causing tremendous pain.Last of all, Zeus marries with Hera who is associated with the Great Goddess. When Hera marries Zeus, she becomes less important because she subordinates him. It’s also because Zeus has used to be her consort when the cosmos has used to be ruled by the matriarchal system. Although Zeus betrays Hera all the time with other females, Hera remains sexually loyal to him. Zeus takes all these women because he is the father of all gods and everything. He subordinates the power of women and they become inferior to him. Hera becomes very jealous as Zeus continues to cheat on her.Due to her anger, she bears Hephaistos without the help of Zeus. However, Hephaistos is not glorious in some ways becuase he is crippled from his leg. This shows that women’s (the matriarchal) power is not enough to bear children soundly anymore. Her power has been diminished   by the men. Seeing Hera challenging him, Zeus wants to take revenge. He makes love with Alkmene and she bears him Herakles. The reason why he gives the name Herakles to him is because it includes the word Hera in it, which makes Hera spiteful. Even in the name occasion, we observe the clash.I’ve tried to emphasize how the patriarchal gains power and becomes the leader of the universe. As you see, there are many examples of the conflict, which is scattered in every level of the cosmos. The matriarchal tries many ways to hinder it, yet all its efforts are in vain. If we look at it from another perspective, it’s also because men takes over most of the hard jobs which requires tremendous energy such as fighting, hunting, trading and women comes after him (secondly in rank) mostly engaging with growing up children and doing housework. This changes the balances of the world and the patriarchal stands out instead of the matriarchal.

Gun Control and Crime Rates A Comparative Study free essay sample

Gun control has been an issue in the United States of America since its founding in 1776. After all, the first shots that were fired in the Revolutionary War at Lexington and Concord were an effort by the American colonists to keep the British army from taking the guns from the colonial armory. Even after gaining freedom from British control, the American people were obviously still concerned about their rights to own guns. This can be seen in the 2nd Amendment to the Constitution which says â€Å" the right of the people to keep and bear arms shall not be infringed. † Owning guns has been a staple of the conservative portion of America. More recently however, many have been clamoring for more restrictive gun laws. These calls for increased regulation on guns have been from those who perceive guns and gun-owners as potential threats to peace. The pro-gun crowd responds by emphatically stating that they have a right to own guns. With every mass shooting and tragedy that occurs both sides get louder and louder. The debate rages on and on. It is important to ask several questions in this debate. Does gun ownership deter crime or increase crime? Do states with a higher gun-ownership rate have a lower crime-rate or is it the opposite? Do gun control law have an affect on crime rates? If so, how long does it take a gun control law to affect the rate of crime? This article aims to answer those questions. The ultimate purpose of this article is to prove that states with looser gun control laws have a lower crime rate and violent crime rate than those with more restrictive gun control laws. A second purpose of this paper is to look at the theory of why this may be the case. The theory that is being proposed herein, is that states who make it easier for people to own guns legally are states with lower crime rates. To put it simply, the more law-abiding citizens with guns, the less crime that occurs. Literature Review Before quoting stats and citing numbers it is essential to look at what both sides are saying about the current gun-control controversy. It is impossible to get an accurate look at this debate without fairly considering both sides. There have been an inordinate amount of gun related articles published in the last decade or so. That being said its not hard to distinguish the two side in this debate. On one side there are the traditional conservatives who are in favor of little to no gun-control. On the other side are those who favor a stricter gun control policy. Let us first consider those who speak in favor of additional gun-control laws. The predominant theory among those who hold this point of view is that more guns equals more violence. Consider what Fareed Zakaria had to say in his article entitled â€Å"The Case For Gun Control. † â€Å"Gun violence in America is off the chart compared with every other country on the planet. † Zakaria says. He goes on to compare the United States to a few other countries and then finishes the paragraph by stating â€Å" We have many, many more guns. † Zakaria is not the only person that holds these sentiments. U. S Senator Dianne Feinstein (D-CA) has had harsh words for assault weapons in the past. Recently, in an interview with the New York times she said â€Å"How many assault weapons do you need circulating? To have these mass killings is such a blight on everything that America stands for. † By â€Å"mass killings† Feinstein is referring to recent tragedies such as the Newtown, CT, shooting which claimed the lives of twenty-six and the Aurora, CO, shooting which claimed twelve. Those who favor tighten gun control point to these examples as proof that more guns makes for more violence and death. Many of them also argue that it is possible for these murderers to go on these deadly rampages because it is too easy for them to get their hands on high-powered guns. Senator Frank Lautenberg (D-NJ) said in an article in the Junior Scholastic Journal that, â€Å"Its too easy for criminals, the mentally unstable, and even terrorists to buy dangerous weapons. † He went on to advocate tighter controls on prospective gun-buyers and more thorough background checks. He concluded by saying â€Å"People shouldnt have to live in fear of guns. Thats why I want to make it harder for dangerous people to get hold of them. † Many of those who advocate for more gun-control are not actively trying to restrict the rights of the people. Oftentimes they are just trying to do what they think is best for the nation and the people as a whole. The other side of the aisle have arguments that are equally strong. One of the most cited studies used to combat further gun control is a book written in 1997 by John Lott entitled â€Å"More Guns, Less Crime. † Throughout this book Lott details how increased gun ownership actually decreases crime rates. He starts by giving examples of how gun-owners used concealed handguns to deter criminals from potentially harming them or their families. He goes on to explain that if criminals know that there may be a cost involved with an attempted crime, then the criminal is much less likely to engage in that criminal activity. Several other conservative authors have further extrapolated Lotts study and agreed with his analysis. As of late, many conservative authors, scholars and columnists have spoken out against increased gun control laws that have resulted because of mass shootings. Erich Pratt, a columnist for U. S News and World Report had this to say, â€Å"The president and members of Congress are pouncing on the recent shooting in Connecticut and are trying to exploit it for political gain. Sadly, if they get their way, we will see even more of these horrific tragedies. † He goes on to explain that most of the shootings that have happened have taken place in â€Å"gun-free zones. † He points out that criminals who want to break the law do not care about signs that tell them that they cannot have guns in a specified areas. The only people who are restricted are law-abiding citizens. He then goes on to give examples of people who stopped potential mass shootings with weapons of their own. Wayne LaPierre, CEO of the National Rifle Association echoes Pratt. â€Å"Gun-control laws have never, and can never, reduce violent crime. â€Å"Thats because anti-gun laws dont affect criminals, who ignore all laws. Government studies prove it, finding that most criminals get guns through theft or the black market, where gun laws have no effect† says Lapierre in an article published in the New York Times Upfront. The conservative right seems to be quite united in their stand against more gun control. Beyond the rhetoric that both sides hurl at each other, there have been several great studies that have been conducted on the subject of gun control and crime. Specifically, there are two studies, one by the University of Harvard, called Would Banning Firearms Reduce Murder and Suicide? Another poll conducted by Quinnipiac University, called â€Å"Background Checks Could Lead To Gun Confiscation, Many Voters Tell Quinnipiac University National Poll; But 91 Percent Want Universal Gun Checks. † The study produced by Harvard, which was published in the Harvard Journal of Law Public Policy, is actually a European study that compares several different countries and their varying levels of gun control. After analyzing the gun laws in each country the study takes a look at the crime-rate in each country. The study looks at a total of eighteen countries. The results were interesting. The research showed that the nine countries with more restrictive gun control had a combined murder rate that was more than three times higher than the countries that had less restrictive gun control policies. The studys authors write, â€Å"If the mantra more guns equal more death and fewer guns equal less death were true, broad cross-national comparisons should show that nations with higher gun ownership per capita consistently have more death. Nations with higher gun ownership rates, however, do not have higher murder or suicide rates than those with lower gun ownership. Indeed many high gun ownership nations have much lower murder rates. † The poll that was conducted by Quinnipiac University is a little different. Qunnipiac sent out several questions regarding gun control and various laws that could be passed or bans that could be introduced. The poll shows that most Americans favor stricter gun control. Specifically, the results show that 91% of Americans favor universal background checks before purchasing guns of any type. This is interesting considering that recently, American voters said, by a margin of 48%-38% (with the rate among gun owners sitting a a much higher 53%-34%), that the government could use extensive background checks to repossess legally owned and acquired guns. Still, the study shows that Americans do generally support more restrictive gun control, including a ban on high capacity magazines and a ban on all assault weapons. Data And Methods Before numbers can be accurately looked at, it is important to define the terms that will be used. When defining gun control The Brady Campaign is one of the most accurate measures of gun control by state. Every year The Brady Campaign gives every state a scorecard. The scale on the scorecard is 0-100. Zero being the least restrictive gun control measures and one hundred being the most restrictive. Points can be scored in several different categories. The categories are: gun dealer regulations, record retention, crime gun identification, owner must report lost/stolen guns, background checks, permit to purchase, ammunition regulation, assault weapons ban, large capacity magazine ban, child safety, guns in public places and local control, CCW discretion, no state preemption, and finally, a limit on bulk purchases. These will be the categories that will be considered when comparing the levels of different states gun control policies. Another set of terms that must be defined and operationalized is crime-rate. This study will compare not only the overall crime-rate of each of the states, but also the violent crime-rate. These statistics will pulled from the Federal Bureau of Investigation. The FBI takes these statistics every year and publishes them for the public to see. The FBI uses the Uniform Crime Reporting Program (UCR) to obtain their information on crime. The UCR is a collection of over 18,000 different city, university/college, county, state, tribal, and federal law enforcement agencies all voluntarily reporting crime to the program. Crime information can be submitted either to the state branch of UCR or to the federal UCR. In this particular study statistics from the year 2010 will be used. Lastly, population must be defined. In this study the population of each state will be the population that was measured in 2010 by the United States Census Bureau. This is to be consistent with the crime-rate statistics, which, as has already been mentioned, are the numbers from 2010. Also, 2010 is the most recent country-wide census that has been conducted by the government. Research Design A total of six states will be compared in this study. The states will be divided up into three different side-by-side comparisons. The states that will be studied are: Indiana, Illinois, New Jersey, Delaware, Texas and California. Indiana will be compared to Illinois, New Jersey to Delaware and California to Texas. These states were chosen and pair together for three main reasons. First, the gun control laws of the states in each comparison are very different. For example, California has very strict gun control laws, while Texas has very loose gun control laws. Second, geographical proximity. Illinois and Indiana are neighbors in the Mid-West. New Jersey and Delaware border each other on the East Coast and California and Texas are relatively close in the West. Texas and California also both share a border with Mexico which could factor into the crime-rate. Finally, varying sizes, location, population and laws. In order for this study to be as accurate as possible states of different size, geographical location, total population and specific laws must be measured. For example, Illinois has moderate gun control laws, but they are not nearly as restrictive as Californias, at the same time they are not nearly as loose as Indianas. The geography has been explained, but to further the point, different areas of the United States have different sub-cultures, by looking at several different states we can see how gun control works in these different sub-cultures. Also, the variable of population comes into play. Each of these states has a different level of population and population density. Again, by looking at varying levels of population we can see how different levels of gun control affect each state. Obviously states with a much higher population will have more total crimes simply for the fact that it has more people. This will be controlled by measuring the average number of crimes committed per 100,000 persons. The varying levels of gun control laws that these states have will be compared and analyzed. Then, the crime-rates and violent crime-rates will be compared and analyzed. The study will be testing to see if there is any correlation between the individual states gun laws and its crime rate. A second item that will be considered is the effect that gun control laws have had in the states. The crime rate in each state will be measured and compared for the last ten years the states that have more gun laws this is to see if the gun control legislation has any measurable affect on the state crime-rate. For states that have very loose gun control laws this is done to see if crime was trending down anyway. Main Body (Research) First, lets consider the levels of gun control laws in each of the states that will be compared. The study specifically chose six states that did not have a zero according to The Brady Campaign. Below is visual representation of each states gun control score according to The Brady Campaign. As can be seen Indiana has a score of 4, which is being compared to Illinois score of 35. Delaware has a 13 which is being compared to New Jerseys 72. Finally, California comes in with a nation-high score of 81 which is being compared to Texas score of only 4. Referring to the different categories that are scored on pages 5 and 6. Both California and New Jersey score at least some points in all categories, Illinois scores in about half of the categories. While Indiana, Texas and Delaware only score in the two most basic categories; Gun Dealer Registration, and Guns In Public Places and Local Control categories. Now that the level of gun control in each state is known, we can now begin the side-by side comparisons. First, lets consider the small states, New Jersey and Delaware. In 2010 Delaware had a population of 897,934 according to the U. S Census Bureau. That same year Delaware reported an overall crime-rate of 4,077. 2 crimes per 100,000 persons and a violent crime rate of 620. 9 crimes per 100,000 people. Remember that Delaware had the relatively low score of 13 according to The Brady Campaign. In 2010 New Jersey reported a total population of 8,791,894. That same year New Jersey reported an overall crime rate of 2387.6 crimes per 100,000 persons and a violent crime rate of 307. 7 crimes per 100,000 persons. Again, remember that New Jersey had the high score of 72 on The Brady Campaign scorecard. Another factor that should be taken into account is the fact that New Jersey has a much higher population than Delaware. This reduces the affect that each crime has on the rate per 100,000. Delaware has a much smaller population, so each crime has a significantly higher affect on the crime-rate per 100,000 inhabitants. If you were to look at the number of crimes committed you would see that Delaware reported just 36,686 total crimes compared to New Jerseys  210,097. Again this is because of the population difference, but since Delawares total population is so small compared to New Jerseys it was important to note. It is also important to note that New Jersey has a much higher percentage of its population in a metropolitan area than Delaware does. In fact, the FBI reported that, technically, 100% of New Jerseys population resides in a metropolitan area. Below is a visual representation of the trend of the violent crime-rate per 100,000 persons in both New Jersey and Delaware over the last ten years. Now lets take a look at the second side-by-side comparison. The more medium-sized, mid-western states Indiana and Illinois. In 2010 Indiana had a population of 6,483,802 people according to the U. S Census Bureau. That same year Indiana reported an overall crime-rate of 3,393. 5 crimes per 100,000 persons and a violent crime-rate of 323. 3 crimes per 100,000 persons. Also in 2010, Illinois had a population of 12,830,632 people. In 2010 Illinois reported an overall crime-rate of 3,118. 1 crimes per 100,000 persons and a violent crime-rate of 444.  9 crimes per persons. It is important to note that, while Indianas total crime-rate is higher than that of Illinois, Illinois violent crime-rate is substantially higher than Indianas. This discrepancy is because Indiana has a higher property crime rate than Illinois, but Illinois has a higher murder rate and aggravated assault rate. Below is a visual representation of the trend of the violent crime-rate per 100,000 persons in both Indiana and Illinois over the last ten years. Last, but not least, let us consider the final side-by-side comparison of this study. The final comparison will be between the two larger, western states, California and Texas. Before looking at the numbers from each state it is important to remember two things. First, both of these states border Mexico. Because of the recent problems with illegal immigration and drug trade, the crime rates of both states may be slightly inflated. Second, these two states have distinctly different sub-cultures. California is distinctly more liberal and Texas has a much more independent, conservative flavor. Now, to the numbers. In 2010 California had a population of 37,253,956 people according to the U.  S Census Bureau. That same year California reported an overall crime-rate of 3,069. 5 crimes per 100,000 persons and a violent crime-rate of 439. 6 crimes per 100,000 persons. In 2010 Texas had a population of 25,145,561 according to the U. S Census Bureau. Also in 2010 Texas reported an overall crime-rate of 4,215. 2 crimes per 100,000 persons and a violent crime-rate of 448. 4 crimes per 100,000 persons. Below is a visual representation of the trend of the violent crime-rate per 100,000 persons in both California and Texas over the last ten years. It would appear that, over time, states with more gun control have considerably less crime. It would be worth someones time in the future to look at individual cities in each state and include additional controls for population and population density. Also, it may be interesting to see the murder rate for each state in comparison to the gun laws. After examining the results there are a few conclusions that can be made. First of all, it is easy to see that my initial hypotheses were mostly wrong. The only state with loose gun control that had a violent crime-rate lower than the state with tighter gun control was Indiana. Even then, Illinois violent crime-rate was trending down and was rapidly catching up to Indianas. Not only that, but Indianas overall crime-rate was higher than Illinois. All of the states that had more restrictive gun control laws showed a downward trend in violent crime over the given ten-year span. Texas also showed a consistent downward trend, but both Indiana and Delaware fluctuated to some extent. It is worth noting that all of the states with more gun laws had a higher population than those with fewer gun laws. Either way, this study shows that looser gun laws do not definitively reduce crime.