Essay The Best Way to Grow Up - 645 Words

Growing up Growing up is something we all have to face regardless of our age, gender, social or cultural status. Growing up is a gradual ladder toward changing (developing) from a naà ¯ve child into a mature adult. This change is shaped by the influential people and experiences we have met along the way. Growing up is not an easy process in most cases, but with proper support and positive guidance growing up can be the most rewarding experience. Through the journey of growing up we adopt a sense of responsibility and independence. Growing up is the difference between being told what to do and what decisions to make to making your own decisions and choosing the path you think is right. Becoming independent is one of the most frightening†¦show more content†¦A couple years later my mom starting dating a man who is now my stepdad. He never had kids of his own making it harder for him to communicate and understand a young person like myself. I would always try to act older when I was with him, maybe I could tell he had difficulty interacting with young kids. As a kid I would only talk to my mom it was to the point where I would tell my mom things to say to other people for me, my stepdad being in the picture taught me how to interact with someone besides my mom. He played a huge role in shaping me into a young adult. Fast forward a couple years to 2013, my mom was diagnosed with breast cancer. This was not and still is not an easy thing to have to deal with. This lady who was always this strong person who wouldn’t take crap from anyone has now been beaten down too sick to get out of bed. Our roles have switched now I take care of her, I lie with her for countless hours making sure she is okay just as she did when I was a kid. My mom comes to me for security and reassurance now, I have to be there for her and stay strong. I had to learn to talk to her without crying every time I looked at her. When you were a child your parent crying was one of the scariest things so I have had to do the same for her. This has ultimately pushed me to young adult hood. I had to deal with this huge emotional disaster and the woman who I usually run to for advice was the center of theShow MoreRelatedI Am My Name Is Shylee Baertich Essay1064 Words   |  5 PagesThere comes a point in time when the best choice isit to just grow up. After all, eEverything grows. People grow, and plants grow, and our knowledge grows. Tas well as theories grow and the population grow and the dependency we have on the world we surly embody grows. Hello, I am my name is Shylee Baertich, a proud FFA member whose homeuse is surrounded by nothing, but acres and acres of crops. Which indeed, grow. So, I’ve always been surrounded by everything-agriculture and yet, I have noticedRead MoreEssay Compare and Contrast704 Words   |  3 Pages The power of being a parent is infinite; raising your kids the way you think fit for your children to have the success they need in life to be happy. No one parent is like another, each parent does things in their own way. Telling another culture they are doing the wrong thing by raising their children the way they seem fit is wrong; they have that power. Mothers in general have the biggest influence on a kids’ life, because of the connection they share from birth and on. In the essay â€Å"Why ChineseRead MoreMy Own Home At The Southern Desert Regions Of The United States1720 Words   |  7 Pagesbefore the snow has even had a chance to melt. We ve grown everything, from simple squash plants to more complex green bean poles. I have many fond, and not so fond, learning experiences in the gardens of my past. (What are you doing! Don t pull that up! That s the cucumber plant, not a weed!) For those who wish to plant a garden for the first time, here are a few tips that will help you get started. Author s note: All times I m listing are for the southwest desert regions of the United StatesRead MoreMy Prayer For My Daughter By William Yeats And Rite Of Passage913 Words   |  4 Pages The Greatest Reward Children growing up is one of parents biggest concerns. They are constantly pondering the future of their child and whether or not they will make good choices. In â€Å"My Prayer for My Daughter† by William Yeats and â€Å"Rite of Passage† by Sharon Olds, the narrators share that same concern of a child’s future. Though a parent wants to be stern and make sure their child grow ups to be the best they shouldn’t overrule the child’s life and live it out for them. They must takeRead MoreTraditional Families Vs Single Parent Families1615 Words   |  7 Pageshaving a child together. The question at hand is would a child be more successful and mentally stable in life growing up in a traditional family household, or single parenting household? This has been an intriguing argument for many years. I strongly believe a child in a single parent home could grow up to be just as emotionally stable and also be just as successful as a child who grows up with both parents. Many children in today’s society have grown to become successful and mentally stable whetherRead MoreOutline Of A Content Pack1407 Words   |  6 PagesRapidHairSolutions.com SEO Content Pack Blog: How to Increase Hair Growth Natural Ways to Increase Hair Growth Whether you’re experiencing the effects of male or female pattern baldness or are unsatisfied with your last haircut, you’ve been there before. Your hair isn’t growing as quickly as you’d like. Hair loss, hair thinning, or hair damage can affect an individual’s self-esteem, confidence and self-image, and many people try to find ways to stimulate and increase their hair follicle production and overallRead MoreThe Adventure Capital Of New Zealand Essay1289 Words   |  6 Pages The report contain the data to establish a business of Tour Buses named as (Hills view Travel agency) in Queenstown by seeing the current situation that offers to tourists who seek to go all the tourist spots in Queenstown with the best tourist Guides who will give you all the information about all the places. This report also tell how to establish this business, an opportunity for growing the tour buses in Queenstown success exists because of National Tourism and Travel industryRead MoreI Am Working At A Child Care Center1348 Words   |  6 Pagesabout the different ways to run a center and the new information available to us. I have worked at two child care centers, and while the curriculum and rules are different, the goal of having the best quality of service for the parent is the same. Providing for parents and wanting the best for every student by having staff who wants to work and wants to do everything they can to supply the best for children is how to deliver quality care. After finishing school, I would like to open up my own child careRead MoreScaling Up : Outsourcing Your Back Office1284 Words   |  6 PagesScaling Up: Outsourcing your back office to help you focus on growing your business Small and midsized companies thrive by growing, but few businesses demonstrate a capacity to grow in a meaningful way. Only 4 percent of the companies in the United States have annual sales that exceed $1 million. Of the 27 million businesses operating in this country, fewer than 700,000 have 20 or more employees, and 21 million of those businesses are operated as sole proprietorships without any employees. GrowingRead MoreParenting Styles and Child Rearing880 Words   |  4 PagesParenting style is very important in child rearing and can have consequences in the way that a child develops and can have long term effects on children and their personality later in life. Diana Baumrind developed her ideas of parenting styles and their effects by studying 100 preschool children and their parents. Although most of the subjects of her study were Californian middle class European Americans, thus not offering much diversity in her study, the results were very persuasive and interesting

Sex Education Helping Teenagers Make Smart Choices About Sex

Imagine that you are a parent of a young teenage girl, and she has returned home to tell you that she is now pregnant, or maybe you have a son who has contracted HIV, perhaps you even know a young child who has been abused by a significant other. That teenager will now have to face the consequences of these events for the rest of their lives, consequences that could have been avoided had these teenagers had proper sex education. To many, sex education is a sensitive topic, and because of this students do not receive the essential information that can help to protect them. This allows students to make poor decisions involving their sex life that can negatively affect the rest of their lives. Because parents do not always provide the†¦show more content†¦According to Family Health International (FHI) discussions they had about what girls and boys want from each other in a relationship showed that there was a lack of respect. Some of the boys and girls even said that if a woman refused to have sexual relations then she might be beaten or raped. The FHI found evidence from the US and other countries that show that sex education can reduce the amount of behaviors that teenagers take that put them at risk for unintentional pregnancies. In a control area where sex education classes were held, researchers actually found that annual pregnancies fell from 60 to 25 pregnancies per 1,000 women ages 14-17. In a control where there was no sex education, pregnancies in that same age group actually increased. Sex education would teach teenagers about the many negative effects that teen pregnancy has. If these teenagers understood the risks, like an increased chance of maternal death, a decreased chance of graduating, and the increased chance of their child being under weight or having many other health problems, would most likely decrease the chance of these teens taking a risk that could lead to pregnancy. However, if the students still chose to take the r isk and have sex, sex education would teach them about the different types of contraception they could use to help prevent pregnancy. The FHI has alsoShow MoreRelatedBirth Control : Who Controls?1159 Words   |  5 PagesBirth Control: Who Controls? â€Å"Should teenagers be allowed to get birth control without the permission of their parents?† Outline: -Thesis Statement- Teenagers should not be required to have permission from their parents to receive birth control. Religious Beliefs: -Sex before marriage -Encouraging the child to have sex -Against God’s will (IT’S A SIN) Communications with teens/parents -Wanting to know from a parent’s perspective -Asking the teen â€Å"why† -Social problems leading to crisis explosionRead MoreEssay on Sexual Education in Public Schools1915 Words   |  8 PagesSex education has been an ongoing debate for decades. In the early 1970’s, twenty states voted restricting sex education from the school curriculum, leaving the District of Columbia and only three states (Maryland, Kentucky, New Jersey), requiring schools to teach sex education. By the mid 1980’s, a deadly disease permitted through sexual intercourse was recognized; the fear of catching a disease sex education quickly became accepted. In 1986, Surgeon General C. Everett Koop felt sex education shouldRead MoreWhy Kids Turn to Drugs1524 Words   |  7 Pagesfeel they are not as smart, attractive, talented or popular as their peers. They may also feel pressured by parents, teachers or others to achieve goals that seem unattainable. To help deal with the pressure, a young person with low self-esteem may be more likely to put aside his/her good judgme nt and turn to drugs or alcohol to escape. Start early: Statistics show that by age 13, many young people are already experimenting with drugs. Children may be curious or fearful about drug-related imagesRead More why kids turn to drugs Essay1513 Words   |  7 Pagesfeel they are not as smart, attractive, talented or popular as their peers. They may also feel pressured by parents, teachers or others to achieve goals that seem unattainable. To help deal with the pressure, a young person with low self-esteem may be more likely to put aside his/her good judgment and turn to drugs or alcohol to escape. Start early: Statistics show that by age 13, many young people are already experimenting with drugs. Children may be curious or fearful about drug-related imagesRead MoreEffects of love relationship on the academic performance10274 Words   |  42 Pages_______________________ ______________________ __________________________ Date Signed: _______________ ACKNOWLEDGEMENT The researcher would like to extend his heartfelt thanks to the following person who lent their helping hands and supervision leading to the completion of this study: To Ms. Daciel V. Elias and Ms Marichu Castro, the researcher’s thesis advisers, who exerted their full effort in assisting him to the step-by-step measures throughout the school yearRead MoreIt s Been An Honor1439 Words   |  6 Pageskeeping the phone now that their brother or father will be after their life? This was sadly a true incident with a 20 year-old girl who was tragically shot by her own 18 year old brother after he had found out that she had a phone the family was unaware about (Coogle). Just because of a hidden phone, sadly many women go through this more than you think, not just for keeping a secret phone but upon many other reasons that are seen as disrespectful. The reason why women are targeted is because â€Å"a woman bearsRead MoreThe Science of Love3916 Words   |  16 PagesloveHelen Fisher of Rutgers University in the States has proposed 3 stages of love – lust, attraction and attachment. Each stage might be driven by different hormones and che micals.  Stage 1: LustThis is the first stage of love and is driven by the sex hormones testosterone and oestrogen – in both men and women.   | Stage 2: AttractionThis is the amazing time when you are truly love-struck and can think of little else. Scientists think that three main neurotransmitters are involved in this stage;Read MoreThe Science of Love3903 Words   |  16 PagesloveHelen Fisher of Rutgers University in the States has proposed 3 stages of love – lust, attraction and attachment. Each stage might be driven by different hormones and chemicals.  Stage 1: LustThis is the first stage of love and is driven by the sex hormones testosterone and oestrogen – in both men and women.   | Stage 2: AttractionThis is the amazing time when you are truly love-struck and can think of little else. Scientists think that three main neurotransmitters are involved in this stage;Read MoreCybersex10501 Words   |  43 PagesIntroduction Cybersex, also called computer sex, Internet sex, netsex, mudsex, TinySex and, colloquially, cybering, is a virtual sex encounter in which two or more persons connected remotely via computer network send each other sexually explicit messages describing a sexual experience. It is a form of sexual role play in which the participants pretend they are having actual sex. In one form, this fantasy sex is accomplished by the participants describing their actions and responding to their chatRead More The Dangers of Alcohol and Alcoholism Essay3323 Words   |  14 Pagesnot hide from alcohol as easy as a drug addict. Approximately 7 million Americans suffer from alcohol abuse and another 7 million suffer from alcoholism. (Haisong 6) The dangers of alcohol affect everyone from children with alcoholic parents, to teenagers who abuse alcohol, then to citizens who are terrorized by drunk drivers. Alcoholism is defined as a destructive addiction to alcohol while alcohol abuse is defined as a destructive abuse of alcohol. Alcoholism is the most severe form of alcohol

Annotated Bibliography Biometric Gait Recognition

Among the most recent interesting topics in biometric research,Biometric gait recognition is one. GAIT is a relatively biometric modality which has an important advantage comparing with other modalities, such as iris and voice recognition, in that it can be very effortlessly captured from a distance. While it has recently become an interesting topic in biometric researches, there was little investigation into Spoofing attacks of GAIT where if a person tries to imitate the dressing style or way of walking of someothers. There was an experiment which recently scrutinized for the first time the effects of spoofing attacks upon silhouette based gait biometric systems and prooved that it was very indeed possible to spoof gait biometric systems by dressing impersonation and the deliberate by choosing a target that has a similar build to the attacker. Introduction: Biometric GAIT recognition means recognizing the people by the way how they walk. And the primary most important thing towards avoiding unauthorized access is user authentication. User Authentication: User authentication is the process of verifying claimed identity. Conventionally, user authentication is classified into three different classes: 1. Knowledge - based: The knowledge-based authentication is nothing but something one knows and is featured by secrecy. The examples of knowledge based authentications are the passwords for Computers and PIN codes for Mobile Devices and etc, which we use in our daily life.

Reflection About Sexuality - 1084 Words

Talking about sexuality is always an fascinating subject for me. It’s interesting not only because it is unique for each individual, but also because I always hope that the more I learn, the more I will be able to understand my own sexuality. I enjoyed being able to confess to the class that my sexuality seems to change with the seasons. To be specific, when I was in the seventh grade, one of my closest friends came out to me as bisexual. I had never encountered anything other than heterosexuality to this point in my life, and I turned to the trusted tool of Google to tell me what it was. The second that I read the definition, being attracted to both sexes, I replied to my friend. I told her that I was happy that she told me, and that I†¦show more content†¦I discovered alternative gender identities, and I explained to the same friend that had introduced me to bisexuality that I did not feel as though I identified as a woman, thought I didn’t know what it was t hat I identified as. So I maintained the identity of lesbian, as it gave me space to express masculinity in a way that people deemed â€Å"understandable.† Like any classic, budding lesbian, I began to watch The L Word. It was in watching the show that I witnessed the character Max begin a gender transition from female to male, and I was inspired to bind my chest as the character had. The feeling was exhilarating. The next Monday, I got dressed in my most masculine clothes and went to school make-up free with my chest bound. When I confessed to a friend, a fellow male, punk student, that I bound my chest, he asked me why. The simple, innocent, nonjudgemental question scared me back into gender conformity, and I returned to school the next day in a pushup bra, my typical face-paint, goth attire, and mohawk. When I turned eighteen, I turned to online dating. I flirted with women, and even had a girlfriend, until I fell in love with a male friend shortly before I left for colleg e. I was shocked to find myself strongly romantically and sexually attracted to a man for what felt like the first time in my life. I soon began dating him, all the while refusing to let go of the lesbian label that gave me so much room for myShow MoreRelatedSexuality Reflection1620 Words   |  7 Pagessucceeded to do exactly that — leave students with a sound understanding of the realities of sex and sexuality. Coming into this class, I held a certain set of attitudes, amount of knowledge, and level of comfort communicating matters of sexuality and sexual behaviour. Over the course of the semester, my thought processes evolved substantially in all aforementioned categories. Through this self-reflection, I aim to make clear the factors that governed these changes. Reflecting back on the informationRead MoreWhat is Queer Theory?1029 Words   |  4 Pagesâ€Å"Queer theory does not provide a positivity, rather it is a way of producing reflection, a way of taking a stand vis à ¡ vis the authoritative standard†. This quote comes from Thomas Dowson who suggests that the queer remark makes room for reflection while it requires a reflection of ones own self as well as their own involvement. The term queer can be a quarrelsome phrase and one that is surrounded by disregard, triumph and rejection. It mainly concentrates on the imbalance between sex, gender andRead MoreLiterary Analysis : Bram Stoker s Dracula1285 Words   |  6 Pagesof polite society and the church, while remaining at odds with the fundamental realities of the human biological condition. Stoker’s subliminal representations of themes such as the duality of Victorian sexuality, Oedipal fantasies, and the threat of foreign seduction and aggressive female sexuality sugge st the repressed and hidden drives of the unconscious mind throughout the novel. Interpreting through character development and common themes found in the Stoker’s, Dracula, suggests the monsterRead MoreReflection On My First Year Of College801 Words   |  4 Pagesuncomfortable yet nurturing journey one must go through in order to recognize the inner workings of one’s being. It is through reflection that one will become more self-aware of what potential problems could develop. I find myself disquieted with the complexity of honest reflection and revealing truths about myself that are uncomfortable in accepting. Question 2 invites reflection upon how I frequently regret transferring after my first year of college. I perpetually find myself questioning why I wasRead MoreThe Rights Of Female Sexuality1626 Words   |  7 Pagesprofessional writer, challenged sexual inequality by reforming the female image through literature. She addresses themes of female desire, sexuality, and homosexuality in amatory fiction such as â€Å"To the Fair Clorinda†,†The Willing Mistress†, â€Å"The Dissapointment†, and â€Å"The Reflection: A Song† in order to contradict the common view of the time that female sexuality was a flaw which had to be restricted by men. â€Å"The Willing Mistress†, one of Aphra Behn’s most provocative poems, addresses the theme ofRead MoreFilm Review : Dracula By Bram Stoker Essay1743 Words   |  7 PagesDracula, in this scene Dracula also throws the mirror out the window, because John realized he has no reflection. However, the crucifix is used throughout the novel and film pretty many times to scare off the Count. Furthermore, In the film the scenes are remade, Reinfield who travels in the film cuts his finger on a piece of paper, where Count reacts strangely, but then later on Count’s reflection doesn’t appear while Van and John are having a conversation. Van confronts Dracula, where he then smashesRead MoreDismantling Binaries: Bisexuality947 Words   |  4 Pagesbut it boils down to treating people differently. Lucal, in his article focuses on the building and preservation of boxes and limits with respect to sex, gender and sexuality. In the society, these boxes and their limits rest on a multiplicity of assumptions. The first supposition is that there are two sex’s genders, and sexualities. Everyone is male or a female, feminine or masculine, heterosexual or homosexual but no one can be both. This supposition of sex believes the truth of substantial differenceRead MoreGay, Gay Bisexual And Transgender Community883 Words   |  4 Pagesthe topic stereotyping homosexuals, some people of the gay community will immediately agree that homosexuals act like the stereotypical gay person. Where this agreement usually ends, however, is on the question of whether gays are denying their sexuality and disregarding the Lesbian Gay Bisexual and Transgender Community (LGBT). While some homosexuals are convinced that they are true to their gender, others believe that they should identify with the LGBT community and act like the opposite sex. InRead MoreSociological Reflection938 Words   |  4 Pagesa positive manner. Every new unit that we are taught is an eye opener for me because of how enlightened I have become from viewing myself and society by more of an open mind. Concepts that have been an eye opener to me since the previous section reflection include blah, the different types of social classes, and lastly culture appropriation. Each of these three topics is only a minor part of what has changed my ability of learning the kind of society I live in and as well as how I now view myselfRead MoreDiscourse of Sex and the Creation of Docile Bodies Essay1129 Words   |  5 Pagesexerting disciplinary control over a docile population. In his The Introduction to the History of Sexuality, Foucault explains how the scientification of sex came about. Specifically, it was an attempt to obtain a uniform truth about sex. However, there is no truth to it, but rather it is merely a vehicle for social control. Foucault distinguishes the discourses of sexuality from the science of sexuality, while also discussing how enforcement of the discourse on sex was made possible by various strategies

Accounting For Infrastructure and Consistencyâ€Myassignmenthelp.Com

Question: Discuss About the Accounting for Infrastructure and Consistency of Cost Benefit Analysis in the Assessment of Major Project? Answer: Introducation Accounting is one of the most important subjects in the world. Without accounting knowledge, the economy can easily tremble. Imagine a multinational company that has no accountant at all. This implies that financial accountability will not exist in the company. By definition, an accountant refers to an individual who performs accounting roles such as audits or the analysis if financial statements, and keeps and inspects financial records of individual people or businesses and also makes financial tax reports (Investopedia, n.d.). Accountants are, therefore, considered as an important part of the society. The profession plays a significant role in the economy of any state. As professionals, accountants are to act in a way that promotes the interest of the public as noted by Kaidonis (2008). There is a particular reference regarding the accounting profession to the CLERP Act 1999 and the ASIC Act 2001 (Kaidonis, 2008). In serving the public, the accounting professionals are expected to follow the objectives of the nation in supporting capital markets while, at the same time, help the society. Much has been said about the role of accounting and the requirements for one to be certified as an accountant. This project gives insight into what it means to be a professional accountant. There has been a rapid growth in infrastructure in Australia, but the question is, how are these projects appraised? Are the appraisals transparent enough to ensure proper use of the public funds? To answer these questions, one needs to have a better understanding and knowledge of accounting. Cost-benefit analysis is a method that is used to appraise projects in a bid to ensure that there accountability in the corporate and national financial expenditures. Honesty and transparency are the virtues that guide professional accountants in carrying out their roles. The project explores how the transparency and consistency can be used enhanced in the cost-benefit analysis appraisals. Background and Problem Definition Infrastructure developments play an important role in uplifting the livelihood of the Australian. The agency which deals with auditing of projects has established guidelines on how assessment is done. There are, however, some loopholes in the appraisals of these projects. According to Auerbach et al. (2014), there is a need to enhance the appraisals and selections of projects and how cost-benefit analysis is performed. The quality of life of the Australians as well as the productivity and sustainability are at stake if effective cost-benefit analysis of infrastructure projects is not enhanced (Davies, 2016). This calls for major reforms to be made in the selection process by acknowledging transparency and fairness as noted by Haimes (2015). The strategies to foster transparency are aimed at ensuring sustainable infrastructure projects throughout Australia. Justification for Relevance of Issue/Problem Accounting Transparency is one of the core pillars of the accounting profession. Cost-benefit analysis is one of the techniques used by accounting professionals to appraise projects. Infrastructure is a core pillar for economic development (Laurence et al. 2015). Without transparency in project appraisal, there will always be possibilities of people to misappropriate funds and interfere with infrastructure development. As per the accounting code of conduct, transparency is a mandatory when carrying out any task (Ravesz, 2016). Despite of the importance of transparency in resource allocations, the current professionals and government agencies do not incorporate transparency in their operations. This necessitates the need to conduct a study on how transparency can be enhanced in cost-benefit analysis of infrastructure projects. The study will provide guidelines on the best practices for enhancing transparency which is relevant to the accounting professionals and the entire society. Aim The aim of the study is to conduct a review and come up with the best strategies that can be used to enhance efficiency and transparency in project appraisals in a bid to escalate infrastructure developments in Australia. Objectives To improve transparency and consistency in the appraisals of infrastructure projects through the cost-benefit analysis technique. Research Question The project seeks to address the following research question: What are the means and strategies that can be used to enhance consistency and transparency of CBA in a bid to improve appraisals and selection of infrastructure projects? Literature Review The issue of infrastructural projects appraisal in Australia has drawn the attention of many researchers. There are various studies that have explored the importance of project appraisal using various methods. Cost-benefit analysis, as a method of project appraisals, is one of the most important methods. To capture the necessary information on the study, the literature was conducted on the following topics. The Cost Benefit Analysis Method Cost Benefit Analysis (CBA) is a standard technique applied in the assessment of public investment. The technique is used in the planning, support of decisions, evaluation of programs and proposals, and for other aims in various organizations. Brzozowska (2007) did an in-depth analysis of the technique and how it is used in investment decision-making. According to Brzozowska (2007), the Cost Benefit Analysis technique helps in decision-making concerning costs of projects and choosing the right project or business idea undertaken by investors. When using CBA method, an individual intends to select the optimal alternative that would result in the greater good. With the scarcity of funds and the presence of many social needs, such solutions are very crucial. These situations necessitate the need for selecting the most important or effective project. When properly done, CBA enables financial analysts and policy makers to determine the potential Pareto improvements and establish the differences between profits and losses (Brzozowska, 2007). The Cost Benefit Analysis technique ensures that the public sector and other sectors are capable of allocating the limited resources effectively to accomplish various projects being undertaken. Cost Benefit Analysis is used to estimate the totals up the equivalent value of money of the projects benefits and the project costs to the community in order to determine whether they are worth investing in (Brzozowska, 2007). This implies that it is a necessity to measure the projects benefits and costs in terms of their equivalent money value in a given time. According to the CBA technique, a project is to be undertaken only if the benefits are expected to be higher than the expenditures. With the knowledge and understanding of what the CBA entails, it is imperative to look at transparency and consist ency in cost-benefit analysis. The Australian Government Project Assessment Framework The Australian has long been using an appraisal criterion for its infrastructural projects which does not take into account transparency in the process. There is a body in Australia called the Infrastructure Australia which is responsible for managing the infrastructure developments in the nation. Its main role is to provide advice to all government levels and investors in the infrastructure industry (Infrastructure Australia, 2016). The IA's framework of assessment is structured in a way to identify a problem and to ensure project development and delivery (Infrastructure Australia, 2016). The IAs assessment framework comprises of five stages. As stated by the Infrastructure Australia (2016), the framework was developed on the basis of development project activities grouping in line with the various stages that various territories and states use. The role of IA in the assessment is to advise and support the various proposals put forward by different proponents through the initiative and project development process with a bid to select the best business case that takes into account the balanced economic, social and environmental perspectives (Infrastructure Australia, 2016). The first stage is goal definition and identification followed by initiative identification. The third stage is the assessment of options which is followed by business case assessment. The last stage is "benefits realization" (Infrastructure Australia, 2016). Using the CBA technique, the IA analyses the suitability of the project based on the financial outcome that the project will have. However, the agency does not put any focus on transparency in the assessment process. Trends in Cost-Benefit Analysis of Infrastructural Development Dahl, PTV, Meunier, LVMT Quinet (2015) conducted a study to determine the current and past trends in the cost-benefit assessment of projects in Germany and France. According to Dahl et al. (2015), the guidelines were mainly based on classical analysis whose main focus was time and cost reduction. The value was then multiplied by some predetermined coefficients to account for environmental costs and effects such as air pollution, noise, and carbon dioxide emissions (Dahl et al. 2015). There is no focus on transparency whatsoever. All the emphasis is put on cost reduction and environmental impact assessment (Jones, Moura Domingos, 2014). How can one be sure that the figures presented are correct? That is the question that I can ask because a lot of funds have been misappropriated in Australia without realising the actual objectives of the various infrastructure projects in the nation. Transparency and Consistency of Cost-Benefit-Analysis Transparency and consistency in appraising infrastructural projects have been an issue in the Australian government. Transparency in the execution of a budget, honesty in the procurement of resources and other things, as well as the efficiency in the management of funds are very critical in making investments stable and predictable and in ensuring that rent seeking opportunities are reduced. According to IMF (2015), Australian finance ministries are expected put an emphasis on protecting the investment expenditures within the country. They can do this by the appropriation of the total costs of projects at the beginning of every project, protect the budgets from being manipulated to meet the current pressures, and allow debts to be carried over to the future generations (IMF, 2015). IMF (2015) further states that transparency and accountability are needed during project management, evaluation and monitoring for the purpose of strengthening incentives for a timely delivery of projects while adhering to the budget allocated and ensuring that the value for money is realized in using public resources. Even with the importance that IMF puts on transparency in project appraisals, the current system of the Australian Government does not put that into consideration. Douglas and Brooker (2013) conducted a review of the transport project appraisal in NSW Australia. The study revealed that the appraisal has always been centred on Cost Benefit Analysis for over forty years in the Australian government. The approach has remained to date from the 1960s (Douglas Brooker, 2013). The major change that has occurred to date is the inclusion of environmental impact assessment of the infrastructure projects. According to Douglas and Brooker (2013), the appraisals of roads were done on the basis of engineering economy, which emphasized on highway design, speeds and the discounting of present and future values of costs and benefits (p. 3). NSW provided guidelines on assets economic appraisals based on CBA and cost-effectiveness in 1988 (Douglas Brooker, 2013). The NSW Treasury in Australia conducted workshops and published a list of accredited agencies and consultants who were certified to carry put evaluations as a way of promoting good practice (Douglas B rooker, 2016). The Government agencies were urged to conduct economic evaluations (Douglas Brooker, 2016). Most of the infrastructure projects, the Cost Benefit Analysis report incorporated few risk management studies and demand management assessment. Very few project completion reviews were done (Douglas Brooker, 2016). The Gap: The studies conducted on the project appraisals using the CBA technique do not touch on transparency. The main issue that is of concern for most of the CBA appraisals is value for money. In most cases, investors aim at maximizing profits without putting into considerations what the public perceive of certain projects being undertaken. In theory, the private sector, as well as the government sector, is expected to safeguard the interest of the public by ensuring that there is transparency in all the undertakings and a guaranteed value for money. In practice, however, this is not the case; members of the government are always under pressure to follow short-term objectives at the expense of the public interests (Beukers, Bertolini Te Brmmelstroet, 2012). Most of the government officials sign contracts that are driven by self-interests and benefits and not to deliver long-term benefits to the public (Sagalyn, 2012). The costs for future are ignored. In as much as the government is tryin g to develop infrastructures, the main stumbling block is the lack of transparency in the appraisal processes. The Australian government relies heavily on external consultants during the CBA appraisals of infrastructure projects some of whom may have a conflict of interest as noted by Phillips, Ellis Boshier (2010). There is, therefore, need to ensure transparency prevails so that the government and its advisors are exposed to a broad range of other views in making decisions on matters that concern the public interest. The current literature does not provide guidelines on how the transparency can be incorporated in the Cost Benefit Analysis to ensure infrastructure projects are well selected. Methodology To ensure that the topic is tackled correctly, the study involved a review of literature in understanding the gap that exists. This gap formed the basis of the study and was used to formulate the research design. Theoretical Framework The decisions made concerning the topic were informed using the utilitarian approach. According to West (2017), utilitarianism tells us how we can evaluate a range of things which involve choices faced by people in their daily lives. The actions that people take, the laws and policies that govern various practices and the moral codes are of great importance when appraising infrastructure projects in Australia and other parts of the world. The utilitarian theory is a type of consequential theory as it focuses on the consequences that the choices made may have on people and the society (West, 2017). According to this approach, the best option that people should choose is one that maximizes utility, i.e. the best option should be able to produce the largest amount of good (West, 2017). When appraising the infrastructure projects, the consequences that each option may have should closely be evaluated and the best option selected. Infrastructure projects affect the entire public in Austra lia; focussing only on value for money is not enough. Transparency has to be incorporated so that the rest of the public members can have their say on the ongoing projects (Williams Samset, 2010).). Using this theory, various alternatives were evaluated, and the best strategies for enhancing transparency in CBA were selected and discussed in the recommendation section. Research Design The study utilized a mixed approach; it incorporated both qualitative and quantitative approach. It involved a review of the already published literature on project appraisals in Australia and other parts of the world. This gives an insight on weaknesses in addressing the issue of transparency in CBA. Questionnaires were handed over to a selected number of accounting managers for the purpose of finding how much the managers know about the enhancing transparency in CBA and the challenges facing the appraisal of infrastructure projects in Australia. A sample size of 100 was used. The results were then analyzed in pie charts and tables using Microsoft Excel software. The qualitative data, on the other, was analyzed mainly in writings and explanations of the implication. Findings and Analysis (500) Current Practices It was found that the Australian government relies on Australia Infrastructure to do an appraisal of projects. AI uses Cost Benefit Analysis to evaluate the suitability of infrastructure projects. The process is conducted in five stages. The first stage is the goal definition and problem identification. At this stage, problems and opportunities are identified and then assessed on their significance to the national goals and objectives. After identification, the next stage is initiative identification. In this stage, the project proposals are assessed on whether they demonstrate constraint on achieving the intended goals and objectives. The relevant data on addressing the problem is assessed and prioritized. The third stage is option assessment. In this stage, AI develops a number of possible options to address the problem, which includes possible reforms and investment proposals which may entail a reduction of demand, improvement of productivity and increasing supply. The best option is then selected upon justification using evidence obtained from various studies. The next stage is business case assessment. This is where a thorough cost-benefit analysis is carried out. The most common estimates in the CBA are the probabilistic risk-based cost estimates which are used in requesting for financial assistance. A certain financial model has been developed to determine the viability gap and in further exploring the best choices for and impact of the various funding options available. The AI has also been able to put in place a plan for assessing risks in a bid to provide a guarantee that the proposal will be delivered within the proposed budget. The final stage is the benefits realization. In this stage, the project outcome is assessed to determine whether the benefits have been realized. Knowledge of incorporating Transparency in CBA The knowledge of CBA was assessed through interviews with financial managers in various companies. Fifty managers were given questionnaires to fill their views on how best they know the incorporation of transparency of Cost Benefit Analysis. The results were as follows: Figure 1: Knowledge of Enhancing Transparency in CBA of Projects Criteria used to Analyse Projects This particular aspect was aimed at finding out the weights of various criteria used when conducting Cost Benefit Analysis of infrastructure projects. The criteria selected are as follows: Strategic Fit: This criterion assesses the suitability of a project to address the set the intended goals and objectives of a project and its significance Economic: The economic criterion assesses a project based on the economic implication. This mainly involves the identification whether a project is able to meet the financial goals by balancing the expenditures and profits. The best option is one that has delivers more value for money. Environmental Value: Environmental criterion involves the assessment of the environmental impact that a project will have. Under this criterion, a project is expected to be environmentally friendly. Social Value (interest of public): The social value criterion assesses a project on the impact that a project will have to the society. Is it beneficial to the society? How will it transform the society? The project should address the interest of the public. Deliverability: Deliverability assesses the risks that are inherent in delivering a proposed project and the measures that an investor has proposed for mitigation and managing these risks. The results on the weights put on the various criteria are as follows: Figure 2: Percentage Weights on Various CBA criteria Discussion Current Practices Based on a review of literature conducted on the current practices employed in cost-benefit analysis, the Australian Infrastructure is the agency responsible for appraisals of projects. The agency has clear guidelines on how the assessment of projects is done. The focus of infrastructure project appraisal is mainly value for money. Most of the respondents said that more emphasis is put on the profitability of a project. 30% have a slight knowledge on how they can incorporate transparency and they were willing to do so if they are educated on the same. Knowledge of incorporating Transparency in CBA When asked whether it is possible to incorporate transparency into the cost-benefit analysis when appraising infrastructure projects, most 66% of the respondents said it is impossible. According to them, transparency in the process of evaluating projects is an impossible task because, as much as that is what the public wants, the investors and the evaluators fear that the public may interfere with their operations if everything is to be discussed to the public. When asked whether they have any plans for enhancing transparency in the appraisals, the 66% of them said they dont even know the strategies that can be put in place to enhance transparency. Only 4% of the respondents had knowledge and willingness to enhance transparency. When asked whether they practice, they replied that they have been trying, but there are lots of challenges due to different perceptions by the investors and some of the government agencies. They acknowledge that the accounting professionals have a crucial ro le to play in ensuring that transparency prevails in the infrastructure projects appraisals using the cost benefit analysis technique. Criteria used to Analyse Projects After analysing the results on the weights of the criteria used in analysing infrastructure projects, it was shocking to note that most of the social aspect carried the lowest weight at only 8%. The highest weight was put on economic value, at 40%. This implies that the investors emphasize more on profitability at the expense of the interest of the public. Based on this criterion, the investors and the government agencies responsible for appraising projects termed threats from the public as the reason for not exercising transparency in appraising their projects. An environmental assessment was the second, having a weight of 20%. The respondents cited strict environmental regulations as the reason for emphasizing on the environmental impact assessments. Strategic fit criterion had a fair share of 17%. The financial accounting professionals emphasized on the achievement of project goals. Of all the entire criteria, there was nothing to do with an emphasis on public interest. The financ ial accounting professionals who were involved in the cost-benefit analysis of projects did not have any strategies to incorporate transparency. According to them, the realization of profits was more critical and that the public did not have any role to play in assessing projects. Their response is evidenced in a research conducted by Mouter, Annema, and van Wee (2013). Based on the results, it is apparent that there is a need establish strategies to ensure there is transparency when performing a cost-benefit analysis of the infrastructure projects which play a significant role in the economy of the Australian government. Recommendations and Conclusion Resource allocation is a critical aspect of the infrastructure projects. In many times, investors only think of their interests at the expense of the public (Phillips e Costa, 2010). The approach of putting value for money as the biggest priority imposes a dilemma when considering the interests of the public (Cavill, Kahlmeier, Rutter, Racioppi Oja, (2011). The cost benefit analysis should be inclusive, open and transparent as proposed by Phillips e Costa (2010). According to European Investment Bank (2013), resource allocation is not just a technical matter of using the right modelling. There should be trust and fairness within which the modelling is executed (Franks, 2012). Various stakeholders should be engaged in when carrying out the project appraisals as proposed by Mulgan (2010). There is a need to create awareness on the importance of transparency in cost-benefit analysis of infrastructure projects (Forrer, Kee, Newcomer Boyer, 2010). The government should make use of tec hnology to encourage public participation in CBA, such as the use of social media as proposed by Paez, Bishop, and Williamson (2012). Implementing these strategies will, indeed, enhance transparency which will, in turn, improve appraisal and selection of infrastructure appraisal. References Auerbach, D. A., Deisenroth, D. B., McShane, R. R., McCluney, K. E., Poff, N. L. (2014). Beyond the concrete: Accounting for ecosystem services from free-flowing rivers. Ecosystem Services, 10, 1-5. Beukers, E., Bertolini, L., Te Brmmelstroet, M. (2012). Why Cost Benefit Analysis is perceived as a problematic tool for assessment of transport plans: A process perspective. Transportation Research Part A: Policy and Practice, 46(1), 68-78. Brzozowska, K. (2007). Cost-Benefit Analysis in Public Project Appraisal. Engineering Economics, (3 (53)), 78-83. Cavill, N., Kahlmeier, S., Rutter, H., Racioppi, F., Oja, P. (2011). Economic analyses of transport infrastructure and policies including health effects related to cycling and walking: a systematic review. Transport policy, 15(5), 291-304. Dahl, A., PTV, A., Meunier, B. D., LVMT, U., Quinet, E. (2015). New trends in cost-benefit assessment of public investments in France and Germany. Davies, W. (2016). How assumptions influence the results of a cost benefit analysis. In ARRB Conference, 27th, 2016, Melbourne, Victoria, Australia. Douglas, N. J., Brooker, T. (2013, October). A Review of Transport Project Appraisal in NSW Australia. In Australasian Transport Research Forum Proceed (pp. 2-4). European Investment Bank. (2013, March). The Economic Appraisal of Investment Projects at the EIB. Retrieved from https://www.eib.org/attachments/thematic/economic_appraisal_of_investment_projects_en.pdf Forrer, J., Kee, J. E., Newcomer, K. E., Boyer, E. (2010). Publicprivate partnerships and the public accountability question. Public Administration Review, 70(3), 475-484. Franks, D. (2012). Social impact assessment of resource projects. International Mining for Development Centre, 3. Haimes, Y. Y. (2015). Risk modeling, assessment, and management. John Wiley Sons. IMF. (2015). Making Public investment more Efficient. Retrieved from https://www.imf.org/external/np/pp/eng/2015/061115.pdf Infrastructure Australia. (2016). Assessment Framework: Detailed Technical Guidance. Retrieved from https://infrastructureaustralia.gov.au/projects/files/Assessment_Framework_Detailed_Technical_Guidance.pdf Investopedia. (n.d.). Accountant. Retrieved from https://www.investopedia.com/terms/a/accountant.asp Jones, H., Moura, F., Domingos, T. (2014). Transport infrastructure project evaluation using cost-benefit analysis. Procedia-Social and Behavioral Sciences, 111, 400-409. Kaidonis, M. A. (2008). The Accounting Profession: Serving the public interest or capital interest?. Australasian Accounting Business Finance Journal, 2(4), 1. Laurance, W. F., Peletier-Jellema, A., Geenen, B., Koster, H., Verweij, P., Van Dijck, P., ... Van Kuijk, M. (2015). Reducing the global environmental impacts of rapid infrastructure expansion. Current Biology, 25(7), R259-R262. Mouter, N., Annema, J. A., van Wee, B. (2013). Attitudes towards the role of CostBenefit Analysis in the decision-making process for spatial-infrastructure projects: A Dutch case study. Transportation Research Part A: Policy and Practice, 58, 1-14. Mulgan, G. (2010). Measuring social value. Stanford Soc Innov Rev, 8(3), 38-43. Paez, D., Bishop, I. D., Williamson, I. P. (2012). DISCUSS: A methodology to support public participation in cost-benefit analysis. Phillips, L. D., e Costa, C. A. B. (2010). Transparent prioritisation, budgeting and resource allocation with multi-criteria decision analysis and decision conferencing. Annals of Operations Research, 154(1), 51-68. Phillips, P., Ellis, M., Boshier, J. (2010). Infrastructure Investment: Supporting Better Decisions Report. Centre for Advanced Engineering, University of Canterbury. Revesz, R. L. (2016). Cost-Benefit Analysis and the Structure of the Administrative State: The Case of Financial Services Regulation. Sagalyn, L. B. (2012). Public-private engagement: Promise and practice. Planning Ideas That Matter: Livability, Territoriality, Governance, and Reflective Practice, 233. West, R.H. (2017). Utilitarianism Philosophy. Encyclopaedia Britanica. Retrieved from https://www.britannica.com/topic/utilitarianism-philosophy Williams, T., Samset, K. (2010). 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