Critical analysis of activity based costing and traditional costing Assignment

Critical analysis of activity based costing and traditional costing system - Assignment Example In the efforts to implement the Strategic Management Accounting approach in organizations,modern business enterprises find Activity-Based Costing as an improved costing system by which the problem of large number of indirect costs and their allocation problem can be overcome It has been observed that ABC method is the most sought after innovation in the field of management accounting in the last two decades. The method was originated in the Unites States of America during the 1980s as an improved system to enable better cost allocation by means of classification of more costs as direct (Cooper and Kaplan, 1988). The advocates of ABC method argue that the firms would be able to enhance their efficiency and cost control without having affected the customers' value, if ABC is successfully implemented and followed. However, its acceptance rate is still overwhelming across industries and countries despite the strong recommendation by Robin Cooper and Robert S Kaplan, the proponents of the method. The main problem associated with the low implementation rate may be attributed to the difficulties and complexities of the system. This paper discusses and analyses the ABS system as an improved cost control technique. The paper takes comparative and analytical approach; in which comparison is made between ABC and Traditional Costing System (TCS). The paper discusses the various aspects of ABC as a superior technique of cost control by assuming hypothetical examples. Every attempt is made to analyse the important characteristic of ABC with that of TCS in a critical manner. 2. Activity Based Costing- Meaning and Significance ABC as the name signifies is a system of costing based on activities involved in transformation process. ABC is the process of simplifying and clarifying decisions required to be made by the management using activity costs. It analyzes the cost and the benefits of various operational and business activities. According to Computer Aided Manufacturing International (CAM-I), "Activity-based costing is a methodology that measures the cost and performance of activities, resources, and cost objects. Resources are assigned to activities, then activities are assigned to cost objects based on their use. Activity-based costing recognizes the casual relationship of cost drivers to activities" (CAM-I). ABC, which was basically developed as an alternative to traditional costing system enhances the scope of performance management as a measure. This system was propounded by Robin Cooper and Robert S Kaplan as a superior tool to overcome the limitations of TCS. The main inefficiency with TCS is that it fails to accurately measure the actual cost of production and hence decisions are made out of inaccurate data. Therefore, the main logic behind the emergence of ABC system revolves around supplying accurate information regarding the cost of production, cost allocation; which are vital for cost and profit analysis. The main argument in favour of the ABC system is that it is against the traditional system of cost allocation on a percentage basis. ABC system, instead takes into account the cost effect relationship for cost allocation on a subjective basis. Whenever a cost is incurred and identified in relation to an activity, the cost is allocated to the extent the product has used the acti vity. Supports of ABC system strongly believe that supplying accurate information is the most important benefit of this system. In addition, ABC is justified from the benefits such as cost control, cost reduction, more accurate allocation of indirect costs, improved insight into cost causation and identification of activity costs and improvement of operational efficiency (Kaplan and Anderson 2004). It has also been justified for being able to supply accurate cost information which is necessary for fair pricing and thereby adds value to customers.

Human development Essay Example | Topics and Well Written Essays - 750 words - 3

Human development - Essay Example As stated Metelev et al (2015), the focus of human development is on improving the lives of people rather than improving the economy and assuming that economic growth will automatically lead to wellbeing of the people. Human development is therefore an alternative approach that is based on social justice as an approach to determining human progress. Capabilities are central to understanding of the concept of human development. Capabilities refers to what people can do and what they can become hence are the equipment that individual has to pursue life. According to Burman (2012), access to knowledge, quality healthcare and quality standard of living are regarded as the basic capabilities that one need to be successful in life. Other capabilities that may influence individual’s wellbeing include; ability to participate in decisions that affects one’s life, freedom from violence, have fun and have control of person’s living environment. For instance providing high quality education for a girl would ensure he acquire the necessary skills to succeed in jobs, however, if that girl is denied job opportunity then her education will not be useful. Another scenario is when such girl is not provided with quality education that matches the labour market then her education will not be useful. Metelev et al (2015) outlin es three foundations for human development, access to resources and knowledge and: healthy, creative and long life. According to Bilbao-Ubillos (2013), the basic foundations mentioned above then open up other opportunities that creates favourable conditions for human development and includes: human rights and security, environmental sustainability, gender equality and participation in community and political life. Human development is also fundamental about choices because as opportunities increases, it creates various alternatives for people to choose from. According to

The Supreme Court Essay Example for Free

The Supreme Court Essay FACTS:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This case involves the pupils in a Dade County Junior High School who have filed for damages and declaratory relief with regard to the allegations that the students were subjected to corporal punishment which violated their constitutional rights.   The school board argued in response that such corporal punishment was allowed under the regulations that were released authorizing such punishment to be carried out under strict specifications. ISSUES:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The first issue here is whether or not the execution of such corporal punishment falls under the prohibition on cruel and unusual punishment contained in the Eight Amendment.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The second issue in this case is whether or not the Fourteenth Amendment requires notice and hearing before the imposition of corporal punishment HELD:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Anent the first issue, the Supreme Court ruled that the Cruel and Unusual Punishment Clause under the Eighth Amendment does not apply to disciplinary corporal punishment in schools.   The Supreme Court reasoned that the jurisprudence has consistently maintained that the prohibition on cruel and unusual punishment only applies to protect those who have been charged and convicted of crimes.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On the second issue, the Supreme Court held that notice and hearing is not required for the imposition of the corporal punishment in public schools.   The essential consideration in this matter is that the corporal punishment not exceed the limitations that have been set.

The Algorithm of Gaussian Elimination

The Algorithm of Gaussian Elimination In linear algebra, Gaussian elimination is an algorithm for solving systems of linear equations, finding the rank of a matrix, and calculating the inverse of an invertible square matrix. Gaussian elimination is named after German mathematician and scientist Carl Friedrich Gauss. GAUSS / JORDAN (G / J) is a method to find the inverse of the matrices using elementary operations on the matrices.To find the rank of a matrix we use gauss Jordan elimination metod but we use gauss Jordan method in case we have to find only the inverse of the invertible matrix. Algorithm overview Algorithm of gauss Jordan method is simple. We have to make the matrix an identity matrix using elementary operation on it. It is firstly written in the form of AI=A We will firstly write the upper equation and then perform elementary operation the right hand side matrix matrix and simultaneously on identity matrix to obtain following matrix. I=A A-1 The process of Gaussian elimination has two parts. The first part (Forward Elimination) reduces a given system to either triangular or echelon form, or results in a degenerate equation with no solution, indicating the system has no solution. This is accomplished through the use of elementary row operations. The second step uses back substitution to find the solution of the system above. Stated equivalently for matrices, the first part reduces a matrix to row echelon form using elementary row operations while the second reduces it to reduced row echelon form, or row canonical form. Another point of view, which turns out to be very useful to analyze the algorithm, is that Gaussian elimination computes a matrix decomposition. The three elementary row operations used in the Gaussian elimination (multiplying rows, switching rows, and adding multiples of rows to other rows) amount to multiplying the original matrix with invertible matrices from the left. The first part of the algorithm computes an LU decomposition, while the second part writes the original matrix as the product of a uniquely determined invertible matrix and a uniquely determined reduced row-echelon matrix. Gaussian elimination In linear algebra, Gaussian elimination is an algorithm for solving systems of linear equations, finding the rank of a matrix, and calculating the inverse of an invertible square matrix. Gaussian elimination is named after German mathematician and scientist Carl Friedrich Gauss, which makes it an example of Stiglers law. Elementary row operations are used to reduce a matrix to row echelon form. Gauss-Jordan elimination, an extension of this algorithm, reduces the matrix further to reduced row echelon form. Gaussian elimination alone is sufficient for many applications, and is cheaper than the -Jordan version. History The method of Gaussian elimination appears in Chapter Eight, Rectangular Arrays, of the important Chinese mathematical text Jiuzhang suanshu or The Nine Chapters on the Mathematical Art. Its use is illustrated in eighteen problems, with two to five equations. The first reference to the book by this title is dated to 179 CE, but parts of it were written as early as approximately 150 BCE. It was commented on by Liu Hui in the 3rd century. The method in Europe stems from the notes of Isaac Newton.In 1670, he wrote that all the algebra books known to him lacked a lesson for solving simultaneous equations, which Newton then supplied. Cambridge University eventually published the notes as Arithmetica Universalis in 1707 long after Newton left academic life. The notes were widely imitated, which made (what is now called) Gaussian elimination a standard lesson in algebra textbooks by the end of the 18th century. Carl Friedrich Gauss in 1810 devised a notation for symmetric elimination that was adopted in the 19th century by professional hand computers to solve the normal equations of least-squares problems. The algorithm that is taught in high school was named for Gauss only in the 1950s as a result of confusion over the history of the subject Algorithm overview The process of Gaussian elimination has two parts. The first part (Forward Elimination) reduces a given system to either triangular or echelon form, or results in a degenerate equation with no solution, indicating the system has no solution. This is accomplished through the use of elementary row operations. The second step uses back substitution to find the solution of the system above. Stated equivalently for matrices, the first part reduces a matrix to row echelon form using elementary row operations while the second reduces it to reduced row echelon form, or row canonical form. Another point of view, which turns out to be very useful to analyze the algorithm, is that Gaussian elimination computes a matrix decomposition. The three elementary row operations used in the Gaussian elimination (multiplying rows, switching rows, and adding multiples of rows to other rows) amount to multiplying the original matrix with invertible matrices from the left. The first part of the algorithm computes an LU decomposition, while the second part writes the original matrix as the product of a uniquely determined invertible matrix and a uniquely determined reduced row-echelon matrix. Example Suppose the goal is to find and describe the solution(s), if any, of the following system of linear equations: The algorithm is as follows: eliminate x from all equations below L1, and then eliminate y from all equations below L2. This will put the system into triangular form. Then, using back-substitution, each unknown can be solved for. In the example, x is eliminated from L2 by adding to L2. x is then eliminated from L3 by adding L1 to L3. Formally: The result is: Now y is eliminated from L3 by adding 4L2 to L3: The result is: This result is a system of linear equations in triangular form, and so the first part of the algorithm is complete. The last part, back-substitution, consists of solving for the knowns in reverse order. It can thus be seen that Then, z can be substituted into L2, which can then be solved to obtain Next, z and y can be substituted into L1, which can be solved to obtain The system is solved. Some systems cannot be reduced to triangular form, yet still have at least one valid solution: for example, if y had not occurred in L2 and L3 after the first step above, the algorithm would have been unable to reduce the system to triangular form. However, it would still have reduced the system to echelon form. In this case, the system does not have a unique solution, as it contains at least one free variable. The solution set can then be expressed parametrically (that is, in terms of the free variables, so that if values for the free variables are chosen, a solution will be generated). In practice, one does not usually deal with the systems in terms of equations but instead makes use of the augmented matrix (which is also suitable for computer manipulations). For example: Therefore, the Gaussian Elimination algorithm applied to the augmented matrix begins with: which, at the end of the first part(Gaussian elimination, zeros only under the leading 1) of the algorithm, looks like this: That is, it is in row echelon form. At the end of the algorithm, if the Gauss-Jordan elimination(zeros under and above the leading 1) is applied: That is, it is in reduced row echelon form, or row canonical form. Example of Gauss Elimination method!!! (To solve System of Linear Equations) One simple example of G/J row operations is offered immediately above the pivoting reference; an example is below: Below is a system of equations which we will solve using G/J step 1 Below is the 1st augmented matrix :pivot on the 1 encircled in red Row operations for the 1st pivoting are named below Next we pivot on the number 5in the 2-2 position, encircled below Below is the result of performing P1 on the element in the 2-2 position. Next we must perform P2 Row operations of P2 are below The result of the 2nd pivoting is below. Now pivot on -7 encircled in red Using P1 below we change -7to 1 Below is the result of performing P1 on -7 in the 3-3 position. Next we must perform P2 Row operations of P2 are below The result of the third (and last) pivoting is below with 33 ISM matrix in blue Step [3] of G/J Re-writing the final matrix as equations gives the solution to the original system Other applications Finding the inverse of a matrix Suppose A is a matrix and you need to calculate its inverse. The identity matrix is augmented to the right of A, forming a matrix (the block matrix B = [A,I]). Through application of elementary row operations and the Gaussian elimination algorithm, the left block of B can be reduced to the identity matrix I, which leaves A 1 in the right block of B. If the algorithm is unable to reduce A to triangular form, then A is not invertible. General algorithm to compute ranks and bases The Gaussian elimination algorithm can be applied to any matrix A. If we get stuck in a given column, we move to the next column. In this way, for example, some matrices can be transformed to a matrix that has a reduced row echelon form like (the *s are arbitrary entries). This echelon matrix T contains a wealth of information about A: the rank of A is 5 since there are 5 non-zero rows in T; the vector space spanned by the columns of A has a basis consisting of the first, third, fourth, seventh and ninth column of A (the columns of the ones in T), and the *s tell you how the other columns of A can be written as linear combinations of the basis columns. Analysis Gaussian elimination to solve a system of n equations for n unknowns requires n(n+1) / 2 divisions, (2n3 + 3n2 5n)/6 multiplications, and (2n3 + 3n2 5n)/6 subtractions,[3] for a total of approximately 2n3 / 3 operations. So it has a complexity of . This algorithm can be used on a computer for systems with thousands of equations and unknowns. However, the cost becomes prohibitive for systems with millions of equations. These large systems are generally solved using iterative methods. Specific methods exist for systems whose coefficients follow a regular pattern (see system of linear equations). The Gaussian elimination can be performed over any field. Gaussian elimination is numerically stable for diagonally dominant or positive-definite matrices. For general matrices, Gaussian elimination is usually considered to be stable in practice if you usepartial pivoting as described below, even though there are examples for which it is unstable. Gauss-Jordan elimination In linear algebra, Gauss-Jordan elimination is an algorithm for getting matrices in reduced row echelon form using elementary row operations. It is variation of Gaussian elimination. Gaussian elimination places zeros below each pivot in the matrix, starting with the top row and working downwards. Matrices containing zeros below each pivot are said to be in row echelon form. Gauss-Jordan elimination goes a step further by placing zeros above and below each pivot; such matrices are said to be in reduced row echelon form. Every matrix has a reduced row echelon form, and Gauss-Jordan elimination is guaranteed to find it. It is named after Carl Friedrich Gauss and Wilhelm Jordan because it is a variation of Gaussian elimination as Jordan described in 1887. However, the method also appears in an article by Clasen published in the same year. Jordan and Clasen probably discovered Gauss-Jordan elimination independently.[1] Computer sciences complexity theory shows Gauss-Jordan elimination to have a time complexity of O(n3) for an n by n matrix (using Big O Notation. This result means it is efficiently solvable for most practical purposes. As a result, it is often used in computer software for a diverse set of applications. However, it is often an unnecessary step past Gaussian elimination. Gaussian elimination shares Gauss-Jordons time complexity of O(n3) but is generally faster. Therefore, in cases in which achieving reduced row echelon form over row echelon form is unnecessary, Gaussian elimination is typically preferred.[citation needed] Application to finding inverses If Gauss-Jordan elimination is applied on a square matrix, it can be used to calculate the matrixs inverse. This can be done by augmenting the square matrix with the identity matrix of the same dimensions and applying the following matrix operations: If the original square matrix, A, is given by the following expression: Then, after augmenting by the identity, the following is obtained: By performing elementary row operations on the [AI] matrix until it reaches reduced row echelon form, the following is the final result: The matrix augmentation can now be undone, which gives the following: A matrix is non-singular (meaning that it has an inverse matrix) if and only if the identity matrix can be obtained using only elementary row operations. Example of Gauss Jordan method!!! (To Simply Find Inverse of a Matrix) If the original square matrix, A, is given by the following expression: Then, after augmenting by the identity, the following is obtained: By performing elementary row operations on the [AI] matrix until it reaches reduced row echelon form, the following is the final result: The matrix augmentation can now be undone, which gives the following:

Low Voter Turnout is NOT a Significant Problem in the United States Ess

Low Voter Turnout is NOT a Significant Problem in the United States The different strategies in political campaigning have led to lower voter turnout and less political participation by the general public according to Steven Schier in his book, "Payment Due: A Nation In Debt, A Generation In Trouble." Different public and private interest groups can link these downturns to the changing political strategies and the lobbying of the government. Political participation and lower voter turnout is something that we should not be concerned about and doesn’t pose a significant problem in the United States. The low level of political engagement that Schier says is going to be approximately 50% of the citizenry can be explained in many ways. One of the reasons for the low level is what Martin Wattenberg points as being the citizenry lacking party identification. People are tending to not identify with a party and therefore not vote solely for that party. Wattenberg claims that some saw the lack of party identification to have implication that seemed quite threatening for democracy (Wattenberg, 23-25). Keefe points out that â€Å"strong partisans are less numerous than in the past. Split-ticket voting is common everywhere. Most voters do not view parties in a favorable light (Keefe, 74).† With the lack of party identification has come the rise of parties of accommodation. Parties of accommodation have made it impossible for the number of citizens engaged in politics to remain as high as it once was. If the party does not stand for something than people aren’t a s interested in making a stand with the party. In the 2000 election there where 2 parties of accommodation running candidates of accommodation against each ot... ...y. The two major parties ensure that people with the same basic ideas and the same basic goal for the country, such the life, liberty, and the pursuit of happiness, will remain in power. Schier’s concerns have basis to them, but in the end the United States political structure will continue to run. The presidents may become indistinguishable from each other but they will still have the same general goals and the same outlook. The average American citizen may not be interested in and may not participate in politics, but politics in general will remain the same. The elite will run the country and the average citizen will either voice their opinion by voting or ride the shirt tales of other voters. Politics may be exclusive, but the exclusive elite is chosen by the masses. Timothy J Penny, Steve Schier. Payment Due: A Nation In Debt, A Generation In Trouble

Shakespeares The Tempest - Is Prospero Good or Evil? :: Shakespeare Tempest

Tempest:   Is Prospero Good or Evil?  Ã‚      To be able to answer this question we must first understand why Prospero can be seen as good or evil. It is fair to say that Prospero is a main protagonist to the plot of Shakespeare’s Tempest. It is due to Prospero's role as a key figure in the play that has put him under so much scrutiny. Many different Shakespearean critics have their own view of Prospero and those that read or see the play also have their own opinion of the way in which Prospero may be seen. To be able to support either argument there must be evidence that backs-up each of the analysis of Prospero's character and why he is seen in such a way. Having been usurped and wrecked on an Island Prospero and his young daughter Miranda have to settle. It is here in Prospero's past that it first clear to see where any confusion about his character may appear. As a learned and powerful man Prospero is able to take direct control of the island, he frees a trapped and tortured spirit (Ariel) and befriends the inhabitants (Caliban). Prospero 'helps' Caliban, he tries to educate him and teaches him to communicate, in exchange Caliban helps Prospero to survive on the Island. But in taking power of the Island Prospero is committing the same act that happened to him as Duke of Milan, now Prospero himself has become the usurper. In this act of goodness Prospero has unknowingly shown his evil side. Prospero having been trapped on the Island with his daughter has bring her up alone. He tries to do this in as fair a way as he sees possible teaching her right from wrong and educating her in the ways of the world, however Prospero does not inform Miranda of their past until Miranda, he feels is old enough to understand. 'Thy father was Duke of Milan and a Prince of power' (A1 Sc2 Ln57) But with Prospero informing Miranda of this at such a late stage in her life is this Prospero as a control freak only allowing his daughter Miranda to know the truth when he feels it is time or is it Prospero being caring keeping this information from Miranda until she is of an age when she can fully understand who she is and where she came from?, again it is not clear to see if Prospero's intentions are for his own good or the good of his daughter.

Affirmative Action: The Bane of Progress

The Bane of Progress Delimitation Is something any rational member of society would Like to dispel. Discrimination is something that has stunted the growth of the great country of America for a number of years. A policy called affirmative action was introduced to prioritize the Inclusion of minorities in a number of aspects. Affirmative action in university admissions started in the late asses as an effort to Jump-start racial integration. Affirmative action In college admissions decisions has certainly made an Impact, some would argue an Impact for the worst.Through numerous studies and endings, It has been shown that affirmative action does not Increase enrollment of minority students on a large scale or benefit them while in essence it actually hurts members of well represented ethnicities and races. Affirmative action in the college admissions process can be looked at in two ways. Supporters of affirmative action claim that affirmative action is the perfect policy to make up for the racism and discrimination of the past. Dissenters of affirmative action believe that affirmative action actually counteracts what It's trying to do.Affirmative action gives minorities priority over well represented races and ethnicities, despite similar standing. So, it could be understood how this controversial policy could be disliked. Affirmative action bans can and have been enacted by certain states in the US. Affirmative action bans can be perceived in two different ways by minority affiliated prospects. These minority students may decide not to apply to colleges with affirmative action bans because they feel as though they aren't wanted or that the school Is racist and discriminating.The situation can also be looked at In the fact that their admission to the school had nothing to do with their race or ethnicity. This viewpoint allows for a rational understanding as to why one did or did not get into a certain college. The effects of affirmative action are incredibly long withstanding. Affirmative action calls upon one's race in an admissions decision to be a tie-breaker, but racial preferences are far more than tie-breakers. As referred to In â€Å"Mismatch† by Richard Sander and Stuart Taylor, colleges use a sort of â€Å"academic Index† when It comes to determining which students to admit or not.It is a points system based on act/sat scores as well as GAP. These universities that value affirmative action instruct their admissions officers to roughly mirror the racial makeup of the applicants, which is typically 9% black. (Mismatch) So it is in adherence with this policy that the admissions officer will take a minority student with a significantly lower academic index score and add a certain amount of points so that he or she qualifies over a significant white candidate. Almost all colleges that Implement racial preferences have either an explicit or an implicit weight assigned to race.These schools believe that they have to have a ce rtain percentage of the student body be represented by each minority. Thus in theory throwing out any competitive white students who weren't top tier but were academically more successful than their minority peers. These racial preferences lead too â€Å"cascade effect†. The top institutions get their pick better matched at a lower-tier school. The second tier of schools then loses out on students that would have been good matches there thus making them reach for worse matches to compose their student body and so forth.The racial preferences when enacted create a domino effect, causing each school on the chain to have worse and worse student matches. The cascade effect is multiplied by the number of schools using racial preferences. It Just gets worse and worse for every institution as long as affirmative action is enacted. In simplest terms, students chosen by top-tier institutions that weren't exactly qualified begin to fail and suffer. They have been stripped of their oppo rtunities to prosper in that they have been accepted into top- tier institutions which actually aren't best for them.In the vicious cycle of affirmative action, the racial preferences create the mismatch effect. The mismatch effect being that minority students with lower qualifications who get into top-tier schools because f racial preference struggling at the top-tier schools thus creating a mismatch between the student and the institution. All the while that student could have prospered at a lower-tier school where their skills would blossom better. The mismatch effect has many components. A significant study was conducted by Dartmouth College psychologists Rogers Elliot and A.C. Streets. These two psychologists noticed something was wrong with one facet of racial integration. Dartmouth was not producing very many black or Indian scientists. For the study the psychologists gathered the admissions and transcripts data on some five thousand dents form four of the nation's most elite schools. The researchers found out that in high school blacks were actually more likely to major in science, math, engineering, or technology (known as STEM) than whites. The thing that was peculiar about this though, was the students' academic preparation.Students who entered the top higher education institutions with a math SAT score under 550 were only about one- fifth as likely to graduate with a STEM degree as students with a math SAT score over 700. (Mismatch) These minority students who were admitted into the top academic institutions came in with generally less knowledge. This caused these students to become weeded out of the STEM majors group because they simply couldn't handle the course material that they were given that the whites admitted were handling well.These minority students simply weren't a match for the top academic institutions, not because they weren't as gifted but they weren't given a structurally sound previous education in high school like most well repre sented races were. The mismatch effect has entirely led students who have all the potential to prosper and succeed to end up failing or falling behind Just because they weren't previously given he best opportunities. It is by no flaw of their own that minority students seemed to fail in higher academic institutions.Affirmative action and its racial preferences actually diminished their chances of success through its counterproductive methods of implementation. Many began to realize that affirmative action was actually hurting higher education. Once this began getting realized, affirmative action bans began coming into play. Call to play the University of California. In 1995 there was a vote by the board of regents of the university to end racial and gender preferences across the nine-campus system.In 1996 there was a vote by California voters to adopt an initiative called Proposition 209, which affirmed and extended the viewpoints on Prop 209. Those who were against affirmative acti on took it quite well and were quite content with the proposition. Those who were for affirmative action went to great lengths to deter the proposition. Prop 209 was incredibly hated by organizations such as the American Civil Liberties Union (UCLA), The National Organization for Women (NOW), the NAACP, and the feminist majority.Minorities and women alike took Proposition 209 as an assault to them. Proposition 209 outshoot the test though, and it came with many common fears. Many believed the race-blind admissions process would dramatically reduce minority enrollment. (Mismatch) It could obviously be inferred that less minority students would be admitted to the top-tier institutions, but there was also the idea of the â€Å"chilling effect†. Many feared that black and Hispanic students would find institutions with Prop. 209 in effect would be hostile environments for them.They believed the minority students wouldn't choose these schools because they felt unwanted there. This proposition created what would become the â€Å"warming effect†. The announced ending of racial preferences at University of California schools coincided with a Jump in the rate in which blacks and Hispanics accepted offers of admissions from US schools. This warming effect was particularly large at the most elite US schools, which had previously used the largest racial preferences. Minority enrollment seemed largely unaffected at the three elite campuses.The implementation of Prop. 209 actually made the top-tier blacks and Hispanics want to try and attend the elite US schools. This proposition led to an increase in the most elite schools, not Just the lower tier schools. It can easily be inferred that the aura of race neutral admission policies attracted many more minority students than it repelled. Studies ended up showing that Prop. 209 had the effect of raising five-year minority graduation rates from 3 to 7 percent points. (Mismatch) The results on effects of affirmative action bans are quite consistent across the board.A study conducted by Peter Henries, done on the effects of affirmative action bans on college enrollment, educational attainment, and the demographic composition of universities has provided immense proof against affirmative action's claimed benefits. Henries' study found that affirmative action bans had no effect on the common college or the common student. Although the study did find that affirmative action bans decreased underrepresented minorities enrollment and increased Caucasian enrollment slightly over time.A finding of Winch's study even found that â€Å"Alternatively, an affirmative action ban may increase minority graduation rates if it reduces a mismatch between minorities and the type of college they attend. † (Henries) The study goes on to show that though affirmative action bans decrease minority enrollment in selective schools it may actually help them. As a result of Henries' study one can infer quite a few t hings. First, affirmative action bans do have an impact. Not so much of an impact at major public universities, but impacts on minority enrollment at selective universities.These bans have been shown to help, and also to hurt. Affirmative action bans are truly a case by case scenario. The grand outlook though, is one that presents bans as promoting fairness. A study by Ben Backed titled, â€Å"Do Affirmative Action Bans Lower Minority College Enrollment and Attainment? Evidence from Statewide Bans† finds quite similar results as the study done by Henries. Backed' Henries. The most important statement from Backed' study comes in his conclusion/ summary of findings.Backed' ends his study with the line, â€Å"However, the effects of affirmative action?both at top-tier schools and the university system generally?are small relative to the total population of minority students. † (Backed) These studies leave the subject of affirmative action at a moral standpoint. Both studi es show that yes, affirmative actions do effect minority enrollment at selective colleges but the effect is quite small relative to the total population of minority students. It imposes the moral question of whether race should matter when the effects are so relatively small.The evidence shows that statewide affirmative action bans do little to harm minority enrollment or graduation, so in essence race shouldn't be an issue. Affirmative action time and time again has harmed society. Even when numerous studies have been done and been proven to show that affirmative action is indeed unnecessary many argue that it is essential for societal progress. It is essential that countrywide affirmative action bans have to take place. Bans on affirmative action do o harm to minority enrollment and they actually help minority graduation rates.For example, Michigan Just recently banned affirmative action, and this is something which could tremendously help create equality in admissions decisions i n the state. More and more states continue to adopt affirmative action bans, as it becomes more and more prevalent that affirmative action policies are actually against what they are for. These policies create racial segregation and create a divide that is unnecessary. A person's ethnicity or race should have no role in whether or not they get into a college. In today's 21st century society all members are valued equally.