Environmental Accounting Essay Example | Topics and Well Written Essays - 3750 words

Environmental Accounting - Essay Example The primary purpose of a traditional financial statement is to provide information solely on the matters which have a material financial impact on the company. As a result, the financial accountants and financial auditors pay attention to environmental issues (typically legal or regulatory) only in cases when the latter, for example, prevent the sale of goods in stock, will make products obsolete, will require major capital expenditure to meet consent levels and so forth (Owen 2004). Such situation seriously complicates the intensively debated problem of incorporating environmental data into financial statements of UK companies. This debate clearly suggests that the published financial statements of UK companies as they are at present may not provide an adequate means of assessing the success of the companies' activities. Increasing globalization of business environment, coupled with growing concern over environmental issues has drawn serious attention to changing the traditional accounting standards to incorporate social and environmental impact of companies' operations. Harmonization of accounting standards to allow the transportability of accounting information and smoother operation of Generally Accepted Accounting Principles (GAAP) has become the primary focal points of the new developments in accounting practice (Gray 2004). This paper represents an attempt to analyze the concept of environmental accounting, its relationship with the basic concepts of traditional accounting and its application to the modern business framework. The range of problems associated with effective incorporation of environmental accounting principles in practice will also be identified. Although the paper relies extensively on review and analysis of the research literature instead of primary data provided by the UK, US and other companies it barely undermines its credibility. Firstly, only highly credited scholarly sources and authors are included in the review. Secondly, the existing research provides valuable hints on such aspects of environmental accounting which might have remained unnoticed for a relatively inexperienced in this field person. The below discussion is divided into several subsections to 2. Environmental Reporting Defined The environmental Working Party of the European Federation of Accountants defines the objective of environmental reporting as follows: the provisions of information about the environmental impact and performance of an entity that is useful to relevant stakeholders in assessing their relationship with the reporting entity (Dixon, Mousa and Woodhead 2004). In other words, the aim of environmental accounting is to identify use of environmental resources and all measures taken in this area and to communicate costs of an organization's actual or potential impact on the environment. These costs include the expenditures to clean up or remediate sites contaminated as a result of an organizatio

Stakeholder Analysis Paper Essay Example | Topics and Well Written Essays - 750 words

Stakeholder Analysis Paper - Essay Example A typical issue that requires stakeholder analysis is delays in dispatch of purchases to their respective buyers. Inefficiencies leading to delays clearance and sending of consignments to their respective destinations cause congestion in the warehouses as well as confusion and possible misplacement of orders in the office. It is for this reason that a stakeholder analysis is crucial. To start with, identification of the various groups involved and their involvement in the whole problem is a crucial starting point. In this case, the dispatch manager, the warehouse administrator and his team, and the cognisee are the three entities whose actions and in action are responsible for the problem. The client, regulatory agencies, and tax officials are other stakeholders whose actions have a profound impact in this case. All these stakeholders have varied interest in the process, which determines the urgency with which they facilitate the process. The dispatch manger is responsible for cleari ng the purchases to enable the warehouse staff to process release of the goods to the cognisee. Failure or delays in executions of this important task will definitely lead to delays in dispatch. The warehouse administrator and his team have the duty of releasing the supplies in the quantities and manner listed in the dispatch order. In case of delays or improper communication from the dispatch team, confusion may set in and derail the entire process. Once the goods have been packaged and ready for release from the warehouse, the consignee has a duty of picking them up at an agreed time. If there are delays from the consignee, then the supplies will end up congesting the warehouse. The client on the other hand may delay in clearing all the necessary paperwork and financial requirements before release of goods. The tax regimes and regulatory authorities may also have impositions on certain goods, which may delay the entire process. As a manger, each of these stakeholders is a target f or review in order to ascertain the cause of delays. Could be laxity and incompetence on the part of the dispatch team, the warehouse or the consignee is responsible for this delays. System limitations, low motivation of employees, lack of proper communication and bureaucratic process may be the cause of all these delays. Finding all the issues that they deal with in processing the release of supplies is the first step in resolving the whole issue. On the other end, delays from the customer and regulating entities may be responsible for the problem. The final step after finding out the different pertinent issues that could be causing the problem is to look into ways of fixing the problem. The most important aspect is to ensure support and cooperation of all stakeholders in finding a solution. Each of the stakeholders will require different approach in order open up a discussion on the issue. Blame games and authoritative enquiry will only kill the process and lead to no tangible inf ormation. The planning process will involve all stakeholders, who should contribute ideas and possible solutions to the challenges. At the end, the manager will record all the issues that create opportunities and obstacles for stakeholder involvement, and use the information to resolve the issue. In conclusion, stakeholder analysis is a very useful tool that enables managers and institutions identify and effectively resolve issues in their workplaces. Through this process, stakeholders are able to participate in

Critique Of Living With Chronic Obstructive Pulmonary Disease Nursing Essay

Critique Of Living With Chronic Obstructive Pulmonary Disease Nursing Essay This assignment will be appraising a study by Fraser, D.Kee, C and Minick, P (2006) à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"Living with chronic obstructive pulmonary disease: insidersà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ perspectiveà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚ , The aim of the study was to gain a better understanding of older people who suffer from severe COPD and their experiences of living with the condition in their daily lives, including techniques used to manage their disease. This knowledge could then be used along with nursing knowledge to aid patients with chronic obstructive pulmonary disease so they can achieve their maximum quality of life (Fraser et al2006). The appraisal will also include the researcherà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s suitability for carrying out research for the study, the validity, methodology, ethical approval, data collection and analysis as well as sampling methods; it will touch upon what nursing implementations can be taken from the authorà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢ „ ¢s findings. Although not much is mentioned in the article to ascertain the suitability of the authors to carry out the study there is one small paragraph in the article at the bottom of the introduction which states the lead author (Fraser, D) had hospital experience in pulmonary nursing which then motivated her into getting a better understanding of the disease from the patients point of view, this form of clinical experience and dedication gives the author some insight into this disease which will contribute to the study (Parahoo 1997 p, 24) upon further investigation one of the other authors has various research interests including Nursing expertise and patient outcomes, Pain management, Phenomenology, Critical care nursing with several national and internationally published papers(Minick 2008), this form of academic achievement improves the rigor of this paper through its trustworthiness and its credibility. According to Parahoo (1997) abstracts are short summaries of information from the study aimed at giving readers enough details of the article so that they may decide whether the article is of interest to them or not. The Fraser article is set out in a similar way to how Parahoo (1997) describes, such as it briefly states the aim of the study, its background, the methodology used in the study, the studyà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s findings and its conclusion, however it does not state what form of sampling was used in the study such as convenience sampling, purposive sampling or snowball sampling, there was also no mention of the type of data analysis that was used during the study as well as no mention of whether the interviews where structured or unstructured (Newell and Burnard 2006). This article is laid out in an organised manner with clear sections which make it easy to follow, these include what the aim of the study are, ità ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s design, how data was collected and analysed, its findings, discussion, study limitations and its conclusion. However there is no section on what recommendations can be made from this study although it is mentioned in the conclusion section. According to Fraser et al hermeneutic phenomenological research was used for the qualitative study due to the way it allowed the researcher to ask the subject a host of open à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ended questions that are focused around the aim of the research study, this unstructured interview technique allows the subject to answer in their own words, this also allows the researcher to ask questions for elaboration on specific areas of the story so that they may get a better understanding of their experience, this in turn can allow intriguing and vivid insight into the patients care and their experiences (Newell and Burnard 2006). However Qualitative research does have its limitations such as the interviews themselves, Parahoo (1997) states that not enough information is given on what actually takes place between interviewer and the subject, this makes evaluating difficult. Secondly as the interviews were semi-structured the subjects may not be asked the same questions which may make yo u question the validity of the findings. Hermeneutic phenomenological research may be problematic when it comes to the rigor of the study itself for example this study may produce different results if the study was conducted on a different day or at a different time due to the subjects experiences being affected due to illness, moods or some other factor that could change (Parahoo 1997). Fraser et al (2006) states Participants were contacted by telephone where a brief explanation about the purpose of the study was given, the article also states that consent was given prior to the interview and that they were interviewed either at the participantà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s home or at the hospitals pulmonary rehabilitation centre. However it does not mention whether it was informed consent that was given and it also makes no mention if the study was clearly explained and understood by the participant (Ryan et al 2007). There is also no mention of the duration of the interviews for example were they carried out over two hours in one day or over several interviews throughout 2003 (Parahoo 1997). Analysing qualitative data can be done in several ways and it is essential that the correct process is used to determine the credibility of their findings (Ryan et al 2007). The seven steps outlined in Colaizzià ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s (1978) method allows the researcher to develop themes in the transcriptions by extracting specific phrases and statements, this can only be done by carefully reading the transcripts to get a better understanding of the subjects. Although this method allows the researcher to validate and verify the themes and conclusions with the subjects, this can cause problems with some researchers due to subjects changing their minds. This can happen for a number of reasons such as having time to think about the interview or looking at the question from a different perspective (Newell and Burnard 2006). The reason for literature reviews is to determine what has already been published or researched on a given subject area, Caughlan (2007) states that literatures reviews are used to develop the research question which should help identify the correct method to use for data collection. This review would also identify any gaps in the literature that might be filled using the current research topic. Parahoo (1997, p96) also agrees that although a literature review helps those primarily doing the research it also gives the reader an insights into what research has been done previously and why the current study is necessary. Despite the Fraser et al article focusing solely on elderly people with severe COPD defined by the GOLD (2003) revision the author does believe that their study will contribute to the research of COPD and seems to agree with the other authorà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s findings. There are some issues that appear in the article in relation to ethical approval such as there is no mention of informed consent being sought from the participants additionally the author has not stated whether the research process was explained to them clearly. This should have been clearly stated in the article (Griffiths, 2006), however Fraser et al does point out that ethical approval was obtained from the sponsoring University and the hospital institutional review boards. A purposive sample of participants was taken aged 55 or older who were living at home, English speaking and willing to speak about their experiences with COPD (Fraser et al 2003). This sample consisted of five men and five women eight of which were Caucasian and two were African American and met the GOLD (2003) revision. This form of sampling can aid the researcher to hand pick his subjects based on his/her criteria. Sampling of this nature is often small as the researcher is not trying to generalise their findings this ensures richness in data for the study (Ryan 2007). Fraser (2006) states that the aim of the study was to explore the experiences of older adults with severe COPD to get a better understanding of how this disease effects their lives, this form of sampling may not be representative of the population due to possible subjectivity of the researcher (Black 1999). The research findings were broken down into three themes knowing what works, hanging on à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚ ¦barely and losing control-gaining control. Letà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s look at knowing what works as an example to what type of information this method of research uncovers, the participants talk about the various ways they control and manage dyspnoea such as the use of inhalers or nebulizers, oxygen therapy and breathing exercises. They also talk about what doesnà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢t work such as friends and family hovering around and telling them what to do. The author recognised the study limitations that are common with most qualitative studies these include size of sample the limited geography of the sample and the criteria inclusion for the study. The author also accepts the fact that the participants may be better educated in their illness and thus have a better management of their illness due to their involvement in the relevant programs from which they were part of. More information could have been obtained in this study using a quantitative and qualitative approach known as Mixed Method triangulation (Maclnnes 2009). This form of study would give the researcher the statistical information as well as the in-depth richness which in turn would produce more insightful findings into the study (Maclnnes 2009). More research needs to be carried out to get a more accurate account of patients experiences of living with COPD, this study would need to include a larger sample from a wider geographical area so that it may be more representative of the population in question. Due to the scale of such a study, Mixed Method triangulation (Maclnnes 2009) may be better suited. There are several aspects of this article that could have implications for nursing practice such as COPD affects everyone in different ways and no two days are the same. Nursing staff must take this into consideration when treating the patient as the patient has more experience with the illness than the nurse treating them and knows what does and doesnà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢t work. This is also stated in the NMC (2009) where à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"you must support people in caring for themselves to improve and maintain their healthà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚  (NMC 2009). Another important point made in the article is addressing any interventions that may be implemented to help patients quality of life must have input from both patient and nurse. Fraser et al also states that you must acknowledge the changes and problems that are associated with COPD, this understanding will aid the rapport and communication between nurse and patient. The author also stated that general nursing care for all patients with this condition should include monitoring medication proper education on the use of that medication as well as breathing techniques, appropriate exercise and making sure patients have access to organisations that can help with financial aid, depression loneliness and other information that they may need.

Credit and Collection Corporation :: essays research papers

Case Study: Credit and Collection Corporation Credit and Collection Corporation (CCC) is looking to offer stocks to a group of private investors. CCC manages and collects accounts receivables for three different types of customers. CCC uses a local CPA firm to prepare and given an opinion on its financial statements. To improve the favorability of the equity offer CCC has determined it needs an opinion on its financial statements from one of the Big Six CPA firms. The first type of accounts receivable CCC purchases are delinquent accounts. CCC reviews a company’s delinquent accounts receivables, removes problem and bankrupt accounts from the list and then assumes collection responsibility for the collection for a management fee of 30 percent. The second type of accounts receivables are current and delinquent accounts receivable. CCC reviews a company’s accounts receivables then pays the company 95 percent of the value of the receivables selected. Any uncollectible accounts are exchanged with the company for new receivables or are purchased back from CCC by the company. The third type of account receivables are payments due to hospitals, clinics and doctors from third party payers. CCC reviews the accounts receivables to determine the amount that the third party payer will actually be paying. The provider is then paid 95 percent of the determined value and CCC collects from the third party payor. For each type of accounts receivab le CCC generates dun letters and does follow-up collection calls. The first Big Six CPA firm spend several days interviewing CCC personnel and studying the financial data. The CPA firm determined they has serious reservations about revenue recognition. The CPA firm stated CCC was in the collections business and should recognize revenue only after accounts had been collected. The firm based its findings on concept statement number 5. Concept statement number 5 states an item must meet the definition of a financial statement element, the item must have a relevant attribute measurable with sufficient reliability, the item must contain information capable of marking a difference in user decisions, and the information must be verifiable, representationally faithful and neutral. Therefore, revenue should be recognized when realizable and earned. The firm compared CCC’s business to â€Å"real estate accounting rules required the deferral of revenue from a real estate sale, so long as the seller had any continuing involvement with the development o f the property sold.†(Corporate, 99) The firm did not think CCC earned its revenue until after it had sent out the dun letters, made the follow up calls and collected on the account.

Nintendo Case Study

Case Analysis Part 1 Introduction Case 7 of the textbook titled Essentials of Strategic Management looked at the video game pioneer Nintendo. The title of the case is Nintendo's Strategy in 2009: The Ongoing Battle with Microsoft and Sony and was written by Lou Marino and Sally Sarrett. The case begins by describing how Nintendo faced serious competition from Sony and Microsoft in the video game market. As Sony had created the Playstation and Microsoft came out with the Xbox, Nintendo had taken a backseat in terms of new video game consoles.Through the years however, Nintendo had created many popular devices used for gaming such as the Nintendo 64 and numerous versions of the DS. As Nintendo prepared to release the Wii game system, many said that it lacked the graphics and user experience that their rivals had and it appeared as though it would be a market flop. To the surprise of many critics and competing companies, the Wii was a huge success setting records for total sales.Current ly Nintendo is seeing reduced demand and reduced sales due to the recession but they continue to release new features and games and analysts say that â€Å"the only limitations of the system were the limitations of the designer and the user-leading most to believer they considered the possibilities endless† ( ). Nintendo's Strategy In it's early years, Nintendo's strategy was to bring video game experience most commonly found in public venues such as the Donkey Kong arcade game into the users home.This differentiation strategy proved highly successful for Nintendo as they were the first to give the user an affordable gaming console with many different games available for the Nintendo Entertainment System or NES. This continued with the release of numerous versions of the Game Boy and Nintendo DS as users could take their games with them anywhere they went which was unheard of from rivals such as Sony and Microsoft at the time. As competition grew with Sony, Sega, and Microsof t, Nintendo's strategy seemed to move towards a cost strategy. They began creating onsoles such as the GameCube to compete with disk operated consoles by their competitors but at a cheaper price. This move turned out to be unsuccessful for a number of reasons, the main one being their lack of graphic capabilities. From here Nintendo began differentiating themselves again. Nintendo set out to design a console that would revolutionize the way people played games and the Wii was born. People that had never played video games before such as women and the elderly could now find games suited for them that were easy to understand and fun to play.Users could play games that got them up and moving to promote a healthier lifestyle as well as interact with others. For Nintendo to be successful in the future, this differentiation strategy appears to be the best route to follow. Strategic Leadership The strategic leadership surrounding the Nintendo organization appears to be ahead of their time in some aspects. Although they are not coming out with consoles directly aimed at competing with that of Sony and Microsoft, they are however releasing cutting edge technologies into their products.From the dual screen on the DS which allows users to sync up with others to play head to head to the Wii with a Bluetooth activated controller, Nintendo is constantly changing the video game industry. The marketers at Nintendo understood that â€Å"too many powerful consoles can't coexist† because they would eventually lead to their own collapse ( 375 ). By creating something completely new for users that rivals aren't reaching, Nintendo was able to gain control of a relatively untouched market segment. Nintendo is known for its differentiation from the normal gaming systems and this attracts a completely different crowd than Sony and Microsoft.Stakeholders in the Nintendo company know this and this is what ultimately attracts them to their organization just as the stakeholders for Sony or Microsoft are attracted to the strategies of competing to be the best in terms of graphics and realistic gaming experience. If Nintendo was to change and try to compete on the same levels as Sony and Microsoft, they would more than likely lose many of their investors because this differentiation is what keeps Nintendo ranking among the top gaming companies.

Hlten515B Implement and Monitor Care for Older Clients: Dementia

HLTEN515B implement and monitor care for older clients Written assignment 1 There are many different forms of dementia and each has its own cause. Some of the main type of dementia is Alzheimer’s disease, which is the most common form of dementia affecting 50%-70% of dementia patients (Alzheimer's australia, 2005). This is a degenerative illness which attacks the brain, this is achieved buy tangles which are in the middle of shrunken brain cells and plaques which eventually cause the brain cells to die meaning information can no longer be recalled or assimilated.There are also other types of dementia which include vascular dementia which is caused by circulation of the blood to the brain, Parkinson’s disease which is a disorder of the nervous system, Lewy-bodies dementia which is caused by the degeneration and death of the nerve cells in the brain and Huntington disease which is an inherited brain disease effecting body and mind. There are many support services out ther e to aid in dementia, although many people may be unaware of these services. There is also a significant impact on family and others.The early signs of dementia are subtle and vague and may not be obvious. These may include progressive and frequent memory loss, confusion, personality change, apathy and withdrawal, loss of ability to perform ADL’s, not being able to learn new information or follow direction and irrational behaviours (Dementia – diagnosis and early signs). Sometimes people do not recognise symptoms of dementia. They often assume that these indicators or behaviours are a normal part of the ageing process.There are many associated health problems when dealing with patients with dementia these may include constipation, changes in vision, changes in hearing, Infection due to a person's health which can deteriorate very quickly due to a chest or urinary tract infection (UTI), dental problems, foot problems that are commonly associated with diabetes, elderly p eople with diabetes don’t always take all measures when dealing with adls, pain and poor nutrition. The uses of communication strategies are extremely important when dealing with a patient with dementia.These strategies may help with relieving distress, agitation and challenging behaviours. Strategies when dealing with dementia patients may include, â€Å"introduce yourself at each encounter, use touch as appropriate, try to determine the cause of the behaviour and then try to reduce or eliminate it. These behaviours may be caused by boredom, which you would try and use activities as a distraction, Pain which we3 will try non-pharmacological treatment first e. g. : heat packs, Anxiety where we will use reassurance and diversion.Often using a soft approach such as smiling, pleasant voice tones while talking calmly in short sentences will help defuse a situation. There are many community services out there to aid dementia patients these may include community nursing, meals on wheels, homecare, home modification, Alzheimer’s Australia, commonwealth centerlink centres, carers association, counselling, ACAT and respite care. Dementia has a huge impact on not only the lives of them self’s but also the family and carer.Watching the person you love degenerate from a fully functioning person to some one that needs to be fully cared for. As a carer, you are likely to experience a range of different feelings. This is particularly difficult because as dementia gradually causes the person’s abilities and personality to change the nature of relationships will also change (better health). The carer and family may have feelings of guilt, as is quite common to feel guilty.Another main feeling a carer or family member may have is anger, which is natural to feel frustrated and angry. You may be angry at having to be the caregiver, angry with others who do not seem to be helping out, angry at the person with dementia for difficult behavior, and angry at support services. Bibliography 8 Health Problems Associated with Dementia. (n. d. ). Retrieved from aged carer : http://www. agedcarer. com. au/topic/aged-care-health-issues/8-health-problems-associated-with-dementia Alzheimer's australia. (2005). what is dementia.

Essay Sample on Social Criticism in Oliver Twist

Essay Sample on Social Criticism in Oliver Twist Free sample essay on Oliver Twist: Charles Dickens wrote Oliver Twist in 1849 with the zeal of a reformer in order to expose the ugliness of material of the Victorian Age. He was a ruthless critic of the Victorian Society. A note of social satire runs through almost all his novels. Pickwick Papers was hilarious comedy still it exposed the corruption rampant in the election system and the general law, moral climate of the society. But with Oliver Twist Dickens almost emerged as a crusader against the social evils of his times. In Oliver Twist, Nicholas Nickleby, Bleak House, Hard Times and Little Dorrit, he flayed (highly criticized) the social institutions with devastating force. Edmund Wilson remarks that Dickens was of all the great Victorian writers probably most antagonist to the Victorian Age itself. Along with giving poetic shape to the better characteristics of English life, he also attacked the abuses in the society especially in the workhouse (poor and beggars dwelling), educational system, pawn-broken (shroff) shops, slums, delay in law offices, all the London Haunts of crime and pain. Dickens was the advocate of the downtrodden and the oppressed. He aroused the conscience of the public and he became the heart and conscience of England. He is the mast er of our sunniest smiles and our most unselfish tears, Lord Carlisle remarked. His age was an age of transition. The Industrial Revolution was rapid gaining power and England was changing from a country that was mainly agricultural to a country that was mainly industrial. Dickens criticizes the society in almost exclusively moral way. His criticism reminds us of the grave folds common more or less to all mankind. He was truly a Victorian and yet he is for all ages. In Oliver Twist, Dickens has presented the pathos of innocent childhood and protest against the abuses of powers, especially on the part of the governmental institution. He throws light on the workhouse system of those days in England. As the same time he has exposed the defects of the Poor Law of 1834 which aimed at abolishing begging and unemployment. The novel deals with the sad story of sorrows and struggles of an orphan boy and his ultimate union with well-deserved happiness. The first part of the novel presents the early childhood of Oliver in the workhouse and about his days of service as an apprentice. The later part of the novel deals with Olivers experience in London where he is caught in the net of a master criminal named Fagin. Dickens wants to show how crime is bred (brought up). The story describes how Oliver keeps his honesty and purity in the midst of sinful ways and how he finally finds the happy home amongst good and kind people. Through the story of Oliver, Dickens has exposed the corrupt class system prevalent in the 17th Century England. His zeal for social reform lag him to satirize the social institutions. The novel is an attack on the inhuman conditions of subsistence in the work houses, the idiocy of law and the unsatisfactory medical facilities. Dickens has also shown what it was meant to be a charity child. The indifference of the government and the people towards the welfare of children, specially orphans is epitomized in Olivers sufferings. The workhouse world is full of a bitter and pitiful comedy. The novelist attacks the demons of cruelty and callousness (kathortha). The workhouses were meant for helping the poor but in fact Oliver and other boys had to suffer slow starvation. The philosophers Managing the work house were very sage, deep, philosophical men. In their eyes the workhouse had become a regular place for public entertainment so they decided to set things right. They contacted with the waterworks to lay on unlimited supply of water and with a corn factory to supply small quantities of oatmeal and issued 3 meals of thin gruel (soup like) a day with an onion twice a week. The diet was given in such small quantity that the bowls never wanted washing. The boys polished them with their spoons till they shone (of shine) again. Olivers demand for more food was considered as a crime and as a punishment he was sent away to the undertakers (coffin seller) house. The sick and dying were not properly cared. This can be seen in the example of Olivers dying mother. The novel presents cruelty and meanness of Parish (jurisdiction) authorities. This can be seen in the portrayal of Mrs. Mann, Mr. Corney, Mr. Bumble, Mr. Mrs. sowerberry (undertaker) Mrs. Man, was incharge of Baby farm. Being a very great practical philosopher and a woman of wisdom and experience, she appropriated the greater part of the weekly stipend to her own use. The parish doctors were usually the cheapest and most inexperienced Doctors. This Parish authorities starved and ill treated poor under their care in order to make money for themselves. Mr. Mrs. Sowerberry ill treat Oliver so much that Oliver eventually runs away from their house. The death of the power is neglected. A poor woman dies of starvation and the clergymen comes after an hour, reads as much of the burial services as he can compress in 4 minutes and walks away. The unprotected, neglected, starved and beaten children were led to enter the world of crime. Fagin is the leader of a gang of young pickpockets who also deals in stolen goods. The young victims are The Dodger, Charle Bades, Tom Chitling and later Noah Claypole worked for him. All these boys are engaged in pick pocketing. Young boys of streets were trained by giving them tobacco and wine, and was making them think that the life of a criminal was something romantic. In the novel crime is shown to be ugly as well as miserable. Dickens has lighted up the dark places that his well-to-do readers did no exists or had not troubled to know. Social parasite like Fagin is the breader of the criminals he makes young thieves work for him and if they are caught, they suffer imprisonment and even death while he gets off scot-free. The description of the criminal activities of Fagin and his band is a realistic picture of the underworld of London of those days. People in general were addicted to smoking and drinking. In cities there were public houses which serves beer to the public and which were the breeding place of crimes and gathering places of criminals. We have the Three Cripples (hotel) as the specimen. Oliver had a drink at one such house while on hi sway to London from his native place. Sikes too had his food and drink at another house during the course of his flight. The residential quarters of the people of the lower strata of the society were shame for a government of the days. Those houses had practically no ventilations, they were dark and almost cell-like. The streets surrounding them were narrow, muddy and foul-smelling quiet favourable for outbreaks of epidemics. Fagins den illustrates this. There was a system of apprenticeship in trades. Boys were engaged as apprentices by traders. The workhouse authorities gave 5 pounds to Sowerberry for engaging Oliver as an apprentice. The traders used to treat the young apprentices m ost cruelly. We see Oliver running away from his master into the wide wicked world for the cruel treatment that he received at the Sowerberry household. Thus Oliver Twist serves as a mirror that shows the social condition of England of the early 19th century. In writing the novel Dickenss aim was not only to amuse the public but also to lightup the dark places that is well to do readers did not know exists or had not troubled to know. The life in London as revealed in this book opens the eyes of thousands born and bread in the same city. Dickens did not want that the one half of mankind should like in happy ignorance of how the other half dies.