Abstract
This paper discusses how historical change comes about. It specifically looks at who or what are the agents of historical change and how we apportion responsibility for such change. The paper examines the different approaches and schools of thought on this issue. It concludes that all of the schools of thought contain valid and worthwhile assertions.

From the Paper
"In 'The Mediterranean' Braudel divided historical time into three layers, each moving at a different rate of speed. The first layer, which Braudel termed 'histoire evenementielle' was the fastest of all the layers and concentrated on traditional history such as events, politics and people. At the middle layer or 'middle duree' were the conjunctures, such as economies, social structures and population, which developed at a gradual rate of change taking decades. Finally, the 'longue duree' or structures moved at an almost stationary pace and thus in order to observe the effects of climate etc, study of change over many centuries would be necessary."

Tags:deterministic, control, economics, population

Abstract
The paper discusses the case of an injured party who faces financial or personal hardship, but is prevented from recovery of damages because of some action taken by him which may have been unintentional or inadvertent, this is often designated as "contributory negligence". The paper explains how in such cases, courts have been required by legislation in Canadian provinces to determine the degree of responsibility of both the injured party and the defendant in negligence cases, and to apportion damages proportionately on this basis. The paper considers this outcome to be desirable given that it recognizes that humans are all, to some extent, responsible for our own destinies through our actions and that injury - when it occurs - cannot always be blamed entirely on others.

From the Paper
"When an injured party in a case faces financial or personal hardship, but is prevented from recovery of damages because of some action taken by him which may have been unintentional or inadvertent, this is often designated as "contributory negligence". In such cases, courts have been required by legislation in Canadian provinces to determine the degree of responsibility of both the injured party and the defendant in negligence cases, and to apportion damages proportionately on this basis (Willes and Willes 92-93). In such cases, the strict application of the law limits damages that may be asked for by the injured party, and the court must..."

Tags:business, law, contract

Abstract
The paper discusses how activity-based costing (ABC) is often used as a means to apportion overheads, and looks at its differences relative to other, more traditional, accounting systems. The paper then shows how the ABC supports the manufacturer in making more informed decisions, helps to control resource allocation, and evaluates the costs of not producing an item. The paper reveals that while most academicians have understood the importance of the modern and more efficient control systems, economic entities have yet to successfully implement them. The paper looks at Vicxo Software as an example of a company that has stopped using an inefficient accounting system but is now struggling to implement an internal control system.

Outline:
Introduction
ABC and Traditional Methods of Tackling Overhead Apportionment
ABC, Decision Making and Process Control
Systems of Control within Organizations
Objectives of the System of Control

From the Paper
"The past century has been tormented by multiple modifications, affecting all features of the every day life. In the corporate sector, issues such as globalization and market liberalization have led to an internationalization of the run operations. And in order to cope with the emergent features and requirements, multinationals have also been striving to develop and implement more efficient and effective accounting systems. These new systems had to allow better communication, increased chances for corporate profits, and most importantly, cost reductions. In addition, they are also aimed to reduce the times of product development and ensure a more efficient management of the incurred risks."

Tags:resource, allocation, decision-making, costs, control, systems

Abstract
This paper discusses the subject of services and the environment and states that it is impossible to completely decouple the environmental impact of the service industry from that of the manufacturing sector as they are interdependent on each other. The paper further discusses the human capital that goes into each sector and the consumers who drive the sectors with their level of demand. The paper concludes that no matter how one apportions the environmental impact of society as a whole, there will always be some impact associated with the service industry because of complex relationships.

Outline:
Introduction
Discussion
Conclusion

From the Paper
"Service industries have other inputs as well - from the supplies needed to run the business to the transportation networks needed to bring the human capital to the workplace to the communications networks needed to bring the products to the market. This cannot be understated - some service industry firms have a huge environmental impact in the way they bring their goods to market. Consider a legal contract that one lawyer sends by overnight courier to another lawyer on the other side of the country. The physical product may be only a few pieces of paper, but there is a high environmental impact borne of bringing that legal service to market simply by virtue of the transportation service provided."

Tags:environment, economy, services

Abstract
The paper reviews the concept of social justice and argues that social justice is fundamentally about giving people what they deserve, as well as fundamental things they need. The paper focuses specifically on how the "rewards" of society should be apportioned if social justice is to be achieved. The paper concludes that a just society is one in which basic services are readily available to all, but where the "perks" of modern living are made available in proportion to one's social utility.

From the Paper
"One of the cornerstones of any philosophical discussion devoted to social justice is the idea that people should be given what they "deserve". Among other things, this means that people who do wrong should be punished according to the severity of their crimes and that people who "do good" or who achieve excellence in their field of endeavor should be rewarded for their actions. Obviously, things like punishment and reward go to the heart of our criminal and civil justice system and it may be said, at least to the extent constitutional safeguards in America ensure that punishment is (usually) proportionate to the offense in question ("U.S. Constitution: Eighth Amendment" 2006), that America has developed into a society fairly cognizant of social justice ideals."

Tags:rewards, perks, needs, services, occupations, resources

Abstract
This paper summarizes and analyzes a case of Tax Law involving the State of New Jersey, Department of Taxation, The State of New Jersey Court and the State of New Jersey Supreme Court verses Allied Signal, Inc., as Successor In Interest to the Bendix Corporation. The paper explains the core issue of the case and the rulings of the State of New Jersey Court and the State of New Jersey Supreme Court. The paper also discusses points of technical interest of the case and opinions of individual Justices of the Court who presided over the case.

From the Paper
"The State Court of New Jersey upheld the Director, Division of Taxation in the dispute whereupon it was appealed to the Appellate Court of State of New Jersey. The Appellate Court of New Jersey upheld the ruling of the lower Court whereupon the case was granted appeal to The Supreme Court of the State of New Jersey. The Supreme Court of the State of New Jersey upheld both the Appellate and lower Court whereupon Allied Signal wound the case through the Federal Tax Courts all the way to the Supreme Court of the United States."

Tags:right, privilege, apportion, proceeds, specific, business, transaction, rules, unitary, common, law