The End of Make Believe Essay -- Analysis, Claudia Kalb

In a culture saturated in high tech toys that explode with dynamite sounds and whirling lights, children spend countless hours watching television and playing video games and less time engaging in creative and imaginative play. In Claudia Kalb’s article â€Å"The End of Make Believe,† she introduces the Knott family from Cleveland, Ohio. Kris Knott and her husband, parents of three active children, are striving to get back to the basics of play by increasing family time and decreasing their children’s television and video game usage. During the summer months, it would not be uncommon to find the entire family outside enjoying a pleasant evening together. Mrs. Knott states that â€Å"entertainment is not play† and children need carefree, less structured time to use their imaginations (Kalb, par.1). While the Knott’s children have plenty of organized activities such as after school sports, their parents recognize the importance of using imaginatio n and creativity as a source of play (Kalb, par.1). In the same manner, parents must limit children’s time engaging in technology by creating quality family time and encouraging more creative and imaginative play for intellectual, emotional, and social skills to develop. In addition to television, today’s children are inundated with a wide variety of technological choices such as video games, Internet games, and other interactive activities. Despite these advanced technologies, television continues to play a large role in today’s society and while it began as an element to unite the family, it appears to be dividing the family apart now (Winn 437). While television provides us with hours of entertainment, stirs emotions deep inside, and is a tool for gathering information, most experts agree ... ...roviding the â€Å"box† for more creative and imaginative play. In addition, parents must gather around the dinner table and create family traditions that will last forever in their children’s memories. Parents must emulate the Knott family who are creating memories by spending time together outdoors instead of watching television in separate rooms. As a result, these children develop intellectually, emotionally, and socially and contribute both to their family and community. Elyssa Knott, at the young age of 11 states, "How much fun could you possibly have if you didn't use your imagination?" (Kalb, par.1) As parents follow Kris Knott and her family’s example, they will see their own family beginning to change and acknowledge the importance of spending quality time together, letting go of the television remote and stepping back to the basics of play.

Stroke In Symptomatic Carotid Stenosis Health And Social Care Essay

Purpose- The intent of this reappraisal is to look at the consequence of timing of the surgery on the hazard decrease from undergoing the process in patients that have diagnostic carotid stricture and have suffered old transeunt ischemic onslaughts or acute shots. What will be reviewed are the chief randomised control tests carried out in recent old ages and the guidelines obtained from such tests. The tests being the North American Symptomatic Carotid Endarterectomy Trial ( NASCET ) ( 2 ) the European Carotid Surgery Trial ( ECST ) ( 1 ) and a Population based survey of holds in Carotid imagination and surgery and the hazard of recurrent shot, ( the Oxfordshire survey ) ( 3 ) . Search methods- The writer used the University of Liverpool and Lancaster University library services to carry on the hunts every bit good as the universe broad web. Database hunts were conducted utilizing MEDLINE, PUBMED, Web of Science and OvidS. Cardinal words: shot, TIA, carotid endarterectomy, hazard, carotid stricture, timing, surgery, earlyConsequences:Decisions:IntroductionAn estimated 150,000 people have a shot with over 67,000 deceases attributed to stroke each twelvemonth in the UK. It is the 3rd most common cause of decease in England and Wales and histories for 9 per cent of all deceases in work forces and 13 per cent of deceases in adult females in the UK. It causes greater disablement than other chronic diseases and there are an estimated 300,000 people populating with moderate to terrible disablements due to shots. ( 4 ) In England shots cost the economic system & A ; lb ; 7bn. This includes NHS costs, station shot attention costs and cost due to loss of productiveness and disablement ( 4 ) . A shot can be defined as either ischemic or haemorrhagic. Both cause a break in the blood supply to the encephalon and rapid development of loss of encephalon map either due to spliting of a blood vas or as in the instance of carotid arteria disease the blocking of a vas either due to plaque formation or thrombus formation. Ischaemic strokes history for 70 % of all shots. ( 5 ) Ischaemia is the deficiency of O and glucose to the tissues and so the eventual decease of the tissue. The location of the ischaemia and the loss of encephalon map can be determined by the attendant effects such as hemiparesis or unilateral paralysis, the inability to organize or understand address and the loss of ocular Fieldss typically amaurosis fugax ( a transient monocular ocular loss ) . A transeunt ischaemic onslaught ( TIA ) is frequently referred to as a mini shot and is the consequence of break of blood flow temporarily to a portion of the encephalon ( 5 ) . This impermanent break of blood flow consequences in brief neurologic disfunction that persists for less than 24 hours. If the symptoms last for longer than 24 hours it is classed as a shot. Ischaemic shots and TIA are on occasion treated with thrombolysis, the pharmacological dislocation of coagulums, physical therapy, address and linguistic communication therapy and occupational therapy. For patients shown to hold carotid artery stricture surgery is besides an option. Carotid endarterectomy ( CEA ) is a surgical process performed to forestall shots in patients who suffer from carotid arteria disease. Patients may hold diagnostic or symptomless carotid arterial stricture which is contracting of an arteria in this instance the common carotid arteria ( CCA ) . The stricture is caused by coronary artery disease and plaque formation on the interior of the arteria ( 6, 7 ) . The plaque formation normally occurs at the bifurcation of the CCA and this so causes narrowing of the lms and/or the release of emboli in to the circulation which can so come in the internal carotid arteria and so the encephalon. This can so do a transeunt ischemic onslaught or a shot. The grade of stricture of the CCA determines how high the hazard is for such an event. Patients who have suffered a TIA should be to the full assessed utilizing the ABCD2 mark to find the hazard of farther shot and should besides undergo encephalon imagination ( 8 ) . Patients with an ABCD2 mark of 4 or more and where the vascular pathology is diffident so the encephalon imagination should be carried out within 24 hours of oncoming of symptoms. Those with an ABCD2 mark of less than 4 where the vascular pathology is diffident are classed as lower hazard of farther shot and should guarantee they undergo encephalon imagination with in 1 hebdomad of the oncoming of symptoms. The ABCD2 mark is a validated tool to measure farther shot hazard in patients with TIA, based on age, blood force per unit area, clinical characteristics such as failing, diabetes, and symptom continuance. Patients believed to hold suffered an acute shot should hold encephalon imaging done within 1 hr or Oklahoman where possible if there is an indicant for thrombolysis or if they fulfil other standards set out by the guideline development group ( GDG ) , ( 9 ) . Patients who have suffered a non-disabling shot or a TIA may be appropriate for carotid endarterectomy. Campaigners who are appropriate for carotid endarterectomy should undergo specialist appraisal and imagination of their carotid arterias within a hebdomad of the oncoming of symptoms.Literature hunt and methodThe writer used the University of Liverpool and Lancaster University library services to carry on the hunts every bit good as the universe broad web. Database hunts were conducted utilizing MEDLINE, PUBMED, Web of Science and OvidS. Key words and footings searched included shot, TIA, carotid endarterectomy, hazard, carotid stricture, timing, surgery, early. From the hunt articles were identified by ab initio seeking the term ‘carotid endarterectomy ‘ which gave 3425 articles. This hunt was so narrowed down by adding in the term ‘timing ‘ which narrowed the hunt to merely 17 articles. From analyzing the abstracts of the 17 articles 5 were chosen for their relevancy to the rubric inquiry, day of the month and surveies carried out. I chose these articles to reexamine because they all included informations collected sing the timing of carotid endarterectomy performed after patients suffered diagnostic carotid stricture in the signifier of a non-disabling shot or TIA. The surveies chosen are ; Urgency of Carotid Endarterectomy for Secondary Stroke Prevention: Consequences From the Registry of the Canadian Stroke Network ( Study 1 ) ( 10 ) , Population-based Study of Delays in Carotid Imaging and Surgery and the Hazard of Recurrent Stroke ( Study 2 ) ( 3 ) , European Carotid Surgery Trialists ‘ Collaborative Group. Randomised test of endarterectomy for late diagnostic carotid stricture: concluding consequences of the MRC European Carotid Surgery Trial ( ECST ) ( Study 3 ) ( 1 ) , Timing of Carotid Endarterectomy in Patients with Recent Stroke ( Study 4 ) ( 11 ) , and Endarterectomy for Symptomatic Carotid Stenosis in Relation to Clinical Subgroups and Timing of Surgery ( Study 5 ) ( 12 ) .Literature ReviewStudy 1This survey identified patients from 12 shot Centres in Canada between 2003 and 2006. The cohort was retrospectively assembled from the patients in the register who had undergone CEA within 6 months of enduring a diagnostic event, des cribed as a TIA or an acute ischemic shot. Patients were excluded from the survey who had suffered optic events or posterior circulation events. It besides restricted its cohort to diagnostic patients by merely including patients with known diagnostic stricture contralateral to the symptoms or ipsilateral to the country noted on neuroimaging. This was to except patients operated on for symptomless stricture. This survey showed that of all the ischemic shots and TIAs on their register that met the standards, 10213, 6270, ( 61.4 % ) received imaging and of this 1011 ( 16.1 % ) were found to hold diagnostic carotid stricture of 50-99 % . Of these patients 177 ( 17.5 % ) underwent CEA within 6 months and excepting those patients with bilateral stricture left 105 patients for the survey. 80 % of the 105 of these had terrible stricture of 70-99 % and 20 % had moderate stricture of 50-69 % . Patients were shown to go to the exigency section in a average clip of 6.7 hours of the oncoming of symptoms ( interquartile scope 1.2-31.7 ) with 71 % geting within 24hours. Of the 105 patients 38 underwent surgery within 2 hebdomads, 53 within 1 month and the staying 26 3months or subsequently. The survey showed that the patients undergoing surgery within 2 hebdomads improved significantly over the survey period – 18.2 % in 2003, 25 % in 2004, 45.5 % in 2005 and 44.8 % in 2006.Study 2

A Better Future with Green Technology Essay

We live in the 21st century which has been called the â€Å"century of the environment†. Our nation’s leaders and individual citizens are coming to an understanding that we can not assume any longer that problems such as pollution, climate changes and the dwindling amount of natural resources can be put off for a future generation to deal with (Green Technology, 2010). There are many uses and reasons for green technology. However, with the use of green technology we can have a healthier, cleaner and possibly longer future. In this paper, I will be discussing just a few of those many uses. The term technology refers to the application of knowledge for a practical purpose. Now the field of green technology encompasses a continuously evolving group of industries, industrial applications, methods and materials which exploit the value of the technologies that benefit the environment. This includes techniques from generating energy all the way to non-toxic cleaning products ( Green Technology, 2010). These groups particularly exploit the way this technology impacts the human condition. See more: Unemployment – problems and solutions essay The group of effected industries is quite diverse. It includes businesses as far as the fields of energy and agriculture. There are some who predict that someday every consumer product will be affected by green technology. The main goal of green technology is to find ways to produce technology in a way that does not damage or deplete any of the Earth’s natural resources. The use of green technology is supposed to reduce the amount of waste and pollution that is created during production and consumption. There are many different uses for green technology in our everyday lives. These different uses include a renewable energy source from alternative fuels, recycling, building green, natural and environmentally friendly cleaning supplies, green chemistry and even green nanotechnology (Green Technology, 2010). The most urgent of these issues is perhaps the use of renewable energy. The two main ways to be able to generate energy would be by using solar powered panels and the other i s using wind turbines. Recycling is an easy way for us to help out our future generations. Recycling helps to eliminate unnecessary waste in our landfills and is also environmentally friendly. Another good way to also be environmentally friendly is to buy products that have been made using recycled products and natural ingredients. The U.S. Enviromental Protection Agency defines building green , also known as â€Å"sustainable† or â€Å"high performance† building, as the practice of creating structures and using processes that are environmentally responsible and resource-efficient throughout a building’s life-cycle from siting to design, construction, operation, maintenance, renovation and deconstruction. This practice expands and complements the classical building design concerns of economy, utility, durability, and comfort (Palmese, 2009). Building green encompasses everything from the choice of building materials to where a building is located (Green Technology, 2010). The United States military is trying to cut back its dependency on their usage of fossil fuels. Therefore, they are turning to more greener and natural approaches to curb their dependency. The green that the military is turning to is definitely not the camouflage. Currently the Army and Navy are both exploring green technology options. Soldiers are going green with solar power units, purifying stagnant waters, solar tents and LED lights (Lowman, 2011). The military is developing two solar powered humvees that they call FED Alpha and FED Bravo. FED stands for Fuel Efficient Ground Vehicle Demonstrator (Iliaifar, 2011). FED Bravo’s details are very sparse and so it still remains more of a mystery. FED Alpha is suppose to be equipped with a solar panel that is mounted on the Humvee to be able to assist with its electrical systems (Iliaifar, 2011). The U.S. military are currently using solar powered cooling tents in Afghanistan. The U.S. military has a goal to achieve 25 percent renewable energy by the year 2025. Fort Drum, NY has one of the world’s largest solar installations which currently heats the entire base (Lowman, 2011). The U.S. army and the U.S. Navy have both kicked off net zero programs which is aimed at reducing not only energy use on bases and also on water use and waste. The U.S. Navy is aiming for half of its bases to have net zero energy consumption by 2020. The Army is planning to install rooftop solar installations in as many as 160,000 private military home in 33 different states to help with energy costs (Westervelt, 2012). The Navy has commissioned a ship that is energy efficient. It is called the Makin Island. It is the first amphibious assault ship to replace its steam boilers with gas turbines. It is also the first Navy surface ship to be equipped with both gas turbinesand an auxiliary propulsion system (Department of Defense, 2009) The trucking industry is also continuously evolving to be be more green. Carriers are going with cleaner trucks to get better fuel mileage and help cut out on harmful emissions. These days there are numerous opportunities for a carrier to turn their fleet into a green fleet (Britton, 2010). California is becoming more of a green state. The state of California passed new laws to where a truck driver can not idle there truck if it is not a clean emissions truck. Now that the new clean trucks, Freightliner Cascadia and the International ProStar and Lonestar, are readily available it makes this easier to achieve. The trucking industry has been able to achieve nearly zero nitrogen oxide emissions as of January 1, 2010. It also achieved zero particulate matter emissions as of January 1, 2007 (Britton, 2010). Now that the trucking industry has been able to cut back nearly all emissions to zero they are turning their sights on another problem. The new problem the industry is tackling is fuel consumption. One thing they have tried so far is using auxiliary power units, which are also known as APUs, when idoling the truck at a rest area or truckstop has helped instead of burning a gallon of fuel an hour to idol the truck like before it now takes a gallon to idol for all ten hours since having an APU installed on the trucks. Another way the trucking industry was tried to conserve fuel to become greener is by switching to wide-based tires. This has cut consumption as much as ten percent in some cases (Britton, 2010). Freightliner has clean drive technology in all their trucks they make now. They can claim this only due to Selective Catalytic Reduction, or SCR, and Blue Tec Emissions Technology that help their heavy duty trucks to exceed EPA standards while still being cost efficient, practical and proven to stand the wear and tear of the industry (Freightliner). Blue Tec Emissions Technology has proven to increase performance with every drop of diesel fuel, reduce more of the pollutants from exhaust gases, and improve profitability from every mile covered. The Blue Tec Technology treats the exhaust gases and the end results are nitrogen and water. The same thing we breathe in. The Cascadia has an aerodynamic exterior to also help reduce drag and improve on fuel efficiency. There are new developments constantly in the field of green technology. One of the new developments is a hydrogen powered car. It is a zero emission car that produces water as exhaust. Green technology is hitting our major cities. Most cities are going organic and natural to preserve the Earth’s resources. Most larger cities have public transportation that run off clean fuel. Before we know it there will not be a location that is not going green or already gone green. We ourselves can jump on the green bandwagon. We can do this simply by doing a few things we already do to begin with. The first way is to come up with your own cleaning supplies from a few things around the house such as baking soda, vinegar and even lemons. Baking soda is good to remove stains, cut through tough grease and to freshen carpets (US Green Technology,2012). With these three simple products you could clean your entire home. Vinegar and newspaper or paper towel you can clean windows, mirrors and tile. Do not throw out any old electronics. It is better to donate old cell phones to someone in need or recycle them at a store that offers it. This is important because the old battery and possibly even the device still could contain mercury, which is extremely poisonous to the environment (U.S. Green Technology, 2012). After all the hard earned money spent on the device to begin with, it would be better to put it to good use some how. Another way to be green is the stop drinking bottled water because it saves our planet from having another non-biodegradable plastic bottle laying around. It is better to get a filter that you place on your faucet (U.S. Green Technology, 2012). Hopefully the nation’s leaders and all of the individual citizens will come to understand that while we live in the century of the environment, they can no longer assume that the Earth’s natural resources will be there for the future generation to be able to handle the problems of pollution, climate changes and the rapidly dwindling amount of natural resources left. There are many great uses and reasons for choosing to use green technology. The use of green technology can lead us all to a healthier, cleaner and possibly longer future. References Bibb, B. (2011) Green Perspectives Mandatory Commercial Recycling Creates Manufacturing Jobs. Green Technology. Retrieved from http://www.green-technology.org/green_technology_magazine/a-new-kind-of-corporation-in-california-for-a-new-bottom-line-q-/green-perspectives-mandatory-commercial-recycling-creates-manufa/ Britton, D. (2010, February 17) Investing wisely in Green Technologies. Heavy Duty Trucking. Retrieved from http://www.truckinginfo.com/news-details.asp?news_id=69434 Department of Defense. (2009, October 22). Retrieved from http://www.navy.mil/search/display.asp?story_id=49147 Freightliner Trucks (2012, March 5) Retrieved from http://www.freightlinertrucks.com/TruckInnovation/Clean-Drive-Technologies Green Technology (2010) Retrieved from http://www.green-technology.org/what.htm Green Technology (2010) Retrieved from http://www.green-technology.org/about.htm Iliaifar, A. (2011, December 29). Retreived from http://www.digitaltrends.com/cars/us-military-planning-to-go-green- with-hybrid-humvees/ Lowman, M. (2011, August 01) The military goes green. Science/Technology. Retreived from http://www.newsobserver.com/2011/08/01/v-print/1381865/the-military-goes-green.html Palmese, R. (2009, June) Green Building Construction in California. Retrieved from http://www.green-technology.org/greentech-report-june09r.pdf U.S. Green Technology. (2012, January 14). How to be Green. Retrieved from http://www.usgreentechnology.com/stories/how-to-be-green/ Westervelt, A. (2012, Febuary 2). Why the military hates fossil fuels. Forbes. Retrieved from http://www.forbes.com/sites/amywestervelt/2012/02/02/why-the-military-hates-fossil- fuels-and-you-should-too-part-one-inefficiency/ Westervelt, A. (2012, February 6). The Military’s Green Tech Strategy. Forbes. Retrieved from http://www.forbes.com/sites/amywestervelt/2012/02/06/why-the-military-hates-fossil-fuels-part-two-alternatives/ Westervelt, A. (2012, February 14). How the Military uses Green Tech to Save Soldiers L ives. Forbes. Retrieved from http://www.forbes.com/sites/amywestervelt/2012/02/14/how-the-military-uses-green-tech-to-save-soldiers-lives/

Gandhi, Martin Luther King, And Mandela: What Made Non-Violence Work Essay

The history of violence in the world is well documented. However it is also possible to use non-violence to bring about change. This DBQ will look at two countries where a non-violent movement was successful. India and South Africa were two important nations on two different continents. But although they looked strong on the outside, each one suffered from a disease that threatened the health of the whole. For India, the disease was colonization. For South Africa, it was racial segregation. In each of these nations three conditions help explain why non-violence worked. The first condition was that both of them had been colonies of England. And like England both countries thought law was very powerful, more powerful even than government officials. The second condition was the presence of violence. Without the possibility of a violent revolution, the government might not have been willing to change. The third condition was the presence of a leader, Mohandas Gandhi in India and Nelson Mandela South Africa. Each of these men was so charismatic he could lead his followers to a non-violent victory. Both of them gave their lives to the cause. Gandhi was shot by an assassin while Mandela spent almost twenty-seven years of his life in prison. Mohandas Gandhi, Martin Luther King, Jr., and Nelson Mandela all achieved a revolution and independence in their countries through non-violence. The reason this worked is because the non-violent people would be beaten and killed for doing nothing wrong, this made the attackers look like idiots for killing defenseless people. This would make the attackers realize what they’re doing and they would grant the country independence. The documents provided could be situated into four categories: civil disobedience, self-control, willingness to accept punishment, and embracing the enemy. Document 1 is a letter from Gandhi to Lord Irwin, the English governor in India. The point of view is Gandhi because he is basically telling the governor what his plans of civil disobedience are: Gandhi and the community are going to ignore the Salt Laws and march to the sea to make their own salt. The tone of this letter is very calm and peaceful. Document 2 is an excerpt from Martin Luther King, Jr.’s autobiography along with a photograph of a 1963 sit-in of integration supporters at a lunch counter. The point of view is MLK and the tone of his excerpt is proud because he knows that what  he’s saying is right. This is a good example of non-violence and civil disobedience because the lunch counter was for white people only, and the integration supporters did not fight back at all to the people who may have been throwing stuff at them, pouring stuff on them, or spitting at them. Finally, Document 3 is an excerpt from Nelson Mandela’s book, Long Walk to Freedom, and he is contemplating which tactic to use in order to achieve independence. The tone of this document is just boring because Mandela is simply thinking to himself. After pondering over the situation, he obviously selects the non-violent approach and it works like a charm. An additional document that could be helpful for this category could be a picture of a group of people who are being civilly disobedient and being beaten.

What will be the effect on stakeholders of the proposed change in fees Dissertation

What will be the effect on stakeholders of the proposed change in fees and funding for UK undergraduate degrees - Dissertation Example Since the second half of 2010, dramatic changes have occurred in higher education (HE) policies in the United Kingdom (UK). Although recent policy reforms in higher education have not been totally unexpected, their impact has far-reaching consequences to various stakeholders. With the expansion of HE happening in most OECD countries, there has been increasing shift towards relying on fees from students and the increase in contingency student loans (Greenaway and Haynes, 2003). Government has realised the budgetary implications, and looked for solutions in countries like the United States (US) where HE is considered an individual investment. Thus, when Lord Browne pushed forward his ‘recommendations for sustainable funding for higher education’, the coalition government accepted almost all proposals (Secured Loans, UK 2010). Central to these is that the government must cease making HE part of the state’s welfare (Secured Loans UK, 2010). Trade unions lament that fu nding cuts in HE will have serious impact on the education of the students (BBC, 2010). They predict that as many as 200,000 students will miss out on higher education. Administrators also fear that quality of education will suffer, especially for taught courses in comparison with research-based universities (BBC, 2011). Question one is therefore, with all these points highlighted, why is government pushing for such policy reforms?

Following Unethical Military Orders Research Paper

Following Unethical Military Orders - Research Paper Example In most cases the military discipline and effectiveness is based on the fact that they have to obey the orders that are given to them. The emphasis on military ethics can be seen with the recruits who are taught how to obey without question especially if the orders are from their superiors. There are serious consequences for members who do not adhere to the orders stated. In the military it is considered a crime not to obey the orders stated (Dream, 2011). Consider for instance the ethics of killing criminals which in most cases has been criticized by the public. This is because, they table their argument that it can never being right to use deadly forces to enhance law and order against people intentionally. It cannot be ignored that killing is always wrong since it is the responsibility of God to give and take life and not human beings. It is a sign of violating human dignity since statistics show that even the innocent people end up being victims. Military officers do not have a right to retaliate over their enemies. However, members of the military argue that killing in some cases is justified, especially as a form of defense. Power, security and economy are the great determinants of the international relations that exist among different countries. This is an implication that countries that have not fully stabilized their military institutions are likely to feel unsafe and this makes them want to establish the best economic relations with those that have a military stability (Mobley, 2009). The policy of cooperation is best underpinned by the realism theory that fosters national interest and security over ideological differences. The military ethical orders are an evolving inquiry. This means that experts are always looking and studying the past for purpose of understanding the future. In most countries, ethical policies in the military are considered to be those that are about the

The various activities within a company should be coordinated by the Essay

The various activities within a company should be coordinated by the preparation of plans of actions for future periods. Thes - Essay Example This paper compares three basic terms that are planning, control and budgeting and describes the process involved in preparing a master budget and behavioral issues that a firm may face while preparing the budget. Planning, Control and Budgeting A successful organization prepares both short and long term planning. Weygandt, Kimmel and Kieso, 2009, p. 388) pointed that planning is the process of establishing enterprise wide objectives because plans not only set forth the objectives of the company but also the proposed ways of accomplishing them. As Davies and Pain (2002, p. 410) described, planning refers to the establishment of objectives and the formulation, evaluation and selection of the policies, strategies and tactics that are required for achieving the established objectives. Planning includes long term planning or commonly termed as strategic planning and short term planning. ... 410). Long term planning involves strategic planning over two or more years and the identification of the basic strategy that the firm may follow and the gaps between future needs and present capabilities of the firm (Drury, 2006, p. 426). As long-term plans include looking in to future for two or several years, the plans may become uncertain, imprecise and subject to change. Long term planning or strategic planning expresses certain steps required to achieve an organization’s goals because it considers intermediate and distant future. Long-range plans give detail about major capital investments required for maintaining present facilities, increasing capacity, diversifying products or procurement and developing markets. Long-range plans may aim at cost control or increasing market share for duration of three or more years (Hilton, Maher and Selto, 2005, p. 597). Budgeting involves the coordination of both financial and non-financial planning with a view to satisfy organisation al goals and objectives. It involves planning for future profitability because maintaining long-term profitability is very critical to organizational objectives. Kimmel, Weygandt and Kieso (2008, p. 1010) emphasized that budgeting and long-term planning are not the same. The main difference between them is the time period involved. Maximum length of a budget is one year and therefore budget is a kind of short-term plan. Other major differences between the long-term planning and budgeting are the emphasis and the amounts of details presented. Budgeting is meant for achieving certain short-term goals like meeting annual profit goals whereas long-term planning is meant to identify long-range goals, find and select effective strategies and develop policies and plans to implement the