Paper Puppet Essay Example for Free

Paper Puppet Essay Creations in organizations might be credited to exercises, for example, the paper manikin creation. Such creations are regularly used in the manufacture of electronic contraptions, vehicles, and so forth. Having the option to experience such action gave me an engaging and interesting inclination. The idea of line creation has consistently given me a negative inclination, for very similar things were over and again accomplished for a particular time period. The movement, â€Å"Paper Puppets†, was an activity that gaged the profitability and productivity of laborers, while following a particular request. For this activity, one would go about as the manager, while the rest was partitioned into two gatherings. The main gathering was appointed to time the undertaking, simultaneously mention objective facts, while the subsequent gathering was to carry out the responsibilities. Two rounds were done as such as the two gatherings might play out the movement, before the outcomes were at long last looked at. There was a deferral in the primary manikin made, for there was an unevenness in the appropriation, coming about to lopsided outstanding task at hand. A pummel was framed with the lopsided circulation of work assignments, scratching the creation time. A uniformly circulated load brought about a 1-minute creation, while lopsided remaining task at hand brought about a 3-minute creation. This came about to a 2-minute time distinction, diminishing the creation to a disheartening 60%. At long last, the two manikins passed the guidelines set by the Quality Control and Assurance office. In any case, the subsequent manikin was superior to the first, for modifications have been made as enhancements of the main manikin. From the experience I had, I found that line creation was centered not just around the proficiency of the laborers, yet in addition on the amount and nature of the items made. A shaky error submitted by a laborer would bring about the defect of one or a few items. With the persistent redesigning of innovation these days, organizations will in general favor the utilization of frameworks and hardware other than human laborers. This is basically because of the way that machines will in general submit lesser mix-ups when contrasted with human specialists, since they are modified to make perfect items. What's more, the diminishing in surrenders likewise expands the companys creation, coming about to more benefit for the organization. The reason for line creation is to build their profitability at a particular time period however much as could be expected, and not decline it. The movement caused me to understand that this sort of work would be uninteresting for somebody like me. I can't envision myself being a piece of a line for the entire day, and on a paced movement. I felt that this sort of work was an approach to put down the yearnings and dreams of the laborers, who were intellectually and genuinely tired of their activity. With the goal for organizations to have quality and amount guaranteed products,I propose that a pivot in their occupations be made by the administration. This would cause the laborers to turn out to be progressively broadened with their profession. Be that as it may, this may likewise bring about progressively complex issues and flaws in the items, for the laborers are not experienced enough to be in a particular field. Everything is a procedure. I surmise with everyones collaboration and backing, such a procedure might be made so as to make high review items that can be traded to the various pieces of the world.

Christianity and Poverty Essay

Christian Aid was established in 1945. In 1945 the individuals from the British and Irish houses of worship were extremely stunned to perceive how hard life was for European outcasts who had lost everything in the Second World War. Because of this, they new that something needed to done about it. By settling on this choice, they figured out how to raise one million pounds to support these individuals. This gathering got known as Christian Aid. Wherever on the planet there are individuals whose lifes are not really worth living, individuals who are in a urgent battle for the essential needs of life. This is the reason Christian Aid was established, to help attempt and give individuals a superior condition of living. Christian Aid assists in crises far and wide at whatever point it can, when individuals are dove into horrible circumstances, as families were in Afghanistan during the war in 2001. Christian Aid as a rule sends cash to nearby associations who would then be able to purchase food or give safe house to different networks. Likewise Christian Aid chips away at issues from social insurance to human rights, from help to landless workers in Brazil to consummation youngster work in India. A task which I believe is significant is the BBC venture. This is a significant venture since it empowers youngsters like Bumeh to bits together their lives and begin having a ton of fun once more. Consistently, the Burmese Border Consortium carries food and essential instruction to around 120,000 evacuees in 14 unique camps along the fringe and battles for their sake. I discover this task significant on the grounds that it enables many individuals to have a superior method of living. This additionally is a major assistance for the group of people yet to come since more individuals are being instructed and along these lines, more individuals will keep on being taught. Christian Aid accomplishes this work all together for Christians who need to place their confidence and convictions energetically to do as such. Christian Aid is the principle help and improvement office in the UK and Ireland. In spite of the fact that it was enlivened by the gospel, it isn't the situation that it is exclusively for Christians. Christian Aid works with accomplices and supporters of various beliefs. The most significant thing is that Aid is conveyed based on need, and paying little mind to religion, race, confidence, doctrine or nationality. A portion of these statements clarify why Christian Aid appeared in any case, James 2:14-26 â€Å"Christians accept that confidence and convictions ought to be exhibited in reasonable manners to help individuals in need.† and John 3:23 â€Å"Christians accept that God adores everybody on the planet and that they should show this affection as well. They accept that Jesus is the good example for living your faith.† Altogether, I believe that Christian Aid is a sucessful association which benefits many individuals everywhere throughout the world. Christian Aid offers numerous individuals the chance to carry on with life in a vastly improved method of living. It gives individuals a possibility, who might some way or another have never found the opportunity to improve their life. Additionally it permits individuals like us to help fund-raise for Christian Aid and lets us like ourselves since we have accomplished something for a generally excellent reason. Consequently, I think Christian Aid is for a generally excellent reason since they accept that we as a whole have the ability to make changes and they help to make numerous people groups lives a lot more joyful. After all what may appear to us as not a great deal of cash, can come out with extraordinary outcomes for certain individuals on the planet. http://www.freebietown.co.uk/ukfreebiessamples.html http://62.169.139.99/eucerin/index.asp# eucerin http://www.freebiesiteuk.co.uk/health.htm

The Lakota Wars

The Lakota Wars Free Online Research Papers Pressures were building and with development of Americans toward the West, it just added to promote the atomicity of the Indian towards the whites. What additionally stoked the fire were the degenerate operators that exchanged Indian dealers with their own. After updates on the Sand Creek Massacre arrived at the Sioux numerous warriors were calling for war against the Americans. So the Sioux aligned with the Cheyenne to battle the Americans. The Lakota Sioux lived on parts of Montana, which was a bit of their unique country. Be that as it may, with the disclosure of gold in Montana and along the Bozeman trail in 1863, brought clashes between the Lakota and whites over control of the zone to the front line. Clashes happened with diggers giving the Bozeman trail that happened to go directly through Teton Sioux region. With expanding assaults on diggers and voyagers the military fabricated three strongholds along the Bozeman trail. The three fortifications were Fort Reno which was situated on the Powder River, Fort Kearney, and Fort Smith. The Forts were consistently in harm's way and were just kept up on the grounds that they were intensely equipped and guarded. A veteran of the Civil War William J. Fetterman came to Fort Kearney to fortify the soldiers. He was cited as saying he â€Å"could ride, roughed, through the whole Sioux nation† with just 80 men. Be that as it may, he didn't finish his guarantee on December 21, 1866. On that day a cart left the stronghold to gather wood and keeping in mind that it was leaving it was assaulted. Commander Fetterman with his 80 soldiers went to protect the cart. The soldiers were trapped by 1500 Indians that murdered each officer including the commander and ruined their bodies. The legislature as opposed to battling chose to set up a harmony advisory group utilizing a blend of regular people and military officials. The Lakota’s were hesitant to consent to the arrangement. Be that as it may, spotted tail and some different boss went to fortress Laramie to make harmony. The advisory group had the option to delineate the Lakota’s country. The bargain gave all of South Dakota west of the Missouri River and a few districts in southeastern Montana, eastern Wyoming, and northwestern Nebraska to the Lakota Sioux. They were likewise given the entirety of the Black Hills. What's more, the settlement guaranteed that no whites will go through the grounds. The military even went similarly as surrendering the three strongholds Reno, Kearny, and Smith to get Red Cloud to sign the arrangement on November 6 1868. It was a success/win circumstance in light of the fact that the Indians had the option to keep their unseeded domain and remove the whites from it, a nd the legislature could coral the Lakota’s and watch out for them and ideally socialize them simultaneously. In any case, this was not the case since clashes started to occur after only half a month. Despite the fact that the Lakota were guaranteed the Black Hills in the 1868 Fort Laramie settlement, the administration concluded that the Indians expected to move onto different reservations and the individuals who didn't would be viewed as antagonistic. The administration didn’t feel awful for backpedaling on their promise since they felt just as the Lakota with their strikes, against railroad disposition, and clashes with different clans didn't keep the arrangement rules. What's more, with the disclosure of gold a couple of years sooner implied a dash for unheard of wealth towards the Black slopes and definitely strain joined the diggers. Despite the fact that actually the diggers reserved no option to be operating at a profit Hills, they went onto and through Lakota region. So in 1876 the military conveyed three officers George Crook, Alfred Terry, and John Gibbon. They were embarked to swarm the unfriendly Indians and ideally move them back to their appointed country. Th e skirmish of Rosebud on June 17 1876 was between Crooks troops and Lakota’s and their partners. The fight constrained Crook to withdraw, and left Terry and Gibbon’s powers without anyone else. Custer who was resolved to locate the Indian town thought little of its size. He followed the Indian tracks until what he thought was a little town and ran directly into the center of 2000 Cheyenne, and Lakota warriors. Custer and his soldiers were immediately encircled and as the fight is now and then known Custer’s last stand, which is the thing that he did. Toward the finish of the Battle at the Bighorn lay 250 soldiers including Custer’s body. Accordingly in 1877 the Congress signs different laws to take land from the Sioux. At long last, the Sioux lose all there unseeded grounds and compelled to live on the western bank on the Missouri waterway. By the 1880’s the Sioux had lost practically the entirety of their property. What's more, the various boss in the Sioux clans were step by step losing their control over their clans due to the administration annuities. The govt. additionally made medication man, sun move, and Indian religions unlawful. In any case, another religion was getting well known around the 1880’s, the apparition move which anticipated that the whites would leave their properties and keeping in mind that performing it that they couldn't get hit by shots. In any case, this was not the situation on December 29, 1890, when the U.S. seventh Calvary encompassed Big Foot’s place to stay of Lakota. The warriors requested the Lakota to hand over any weapons. Some how a shot rang out and the medication man began to play out the apparition move yet the fighters considered it to be a sign to assault and they began shooting into the camp. They had Hotchkiss firearms that tore into the warriors and bl ameless lady and youngsters the same. In the consequence, 153 Lakota lay dead and the Lakota figured out how to murder 25 fighters. The fight at Wounded Knee is supposed to be the last fight in the Indian Wars. Research Papers on The Lakota WarsAppeasement Policy Towards the Outbreak of World War 2Where Wild and West Meet19 Century Society: A Deeply Divided EraQuebec and CanadaPETSTEL examination of IndiaCapital PunishmentAssess the significance of Nationalism 1815-1850 EuropeTwilight of the UAWGenetic EngineeringComparison: Letter from Birmingham and Crito

Life with a Siberian Husky Essay example -- essays research papers

An existence with a Siberian Husky I truly had no clue about what I was getting intowhen I chose to get a Siberian Husky for a pet. Try not to misunderstand me: Iwouldn't exchange him for anything and I love him beyond all doubt, yet this creature has hisown plan - his own motivation. The most recent three years of my life have been anawakening to the out and out evil nature of these mutts. I've met other Husky proprietors and they all have similar accounts of their canines fleeing and having the trademark Husky endurance. They likewise recount the little mannerisms, for example, their mutts "talking" and the manner in which Huskies realize when you're talking about them when they are in the room. These proprietors are stunned at the Houdini-like abilities these canines need to assist them with getting away from any walled in area. I have a couple of engaging accounts of my own about my Husky, Khayman. Most importantly, he is the canine that everybody adores and nobody needs to claim. I can scarcely get anybody to watch him for over ten minutes. It isn't so much that Khayman is a mean creature - he isn't- - he is simply shrewd. Some portion of the explanation everybody likes him is a direct result of his looks, however for the most part he has a ton of character. His criminal veil and two diverse shaded eyes (blue and earthy colored) get him consideration, pats on the head, hound bread rolls at the service station, and VIP treatment at whatever point anybody discovers him on his ventures (which, mind you, have been many). His first ventures didn't benefit him, for the most part running down the road a couple of squares after bum hurrying the...

Top 5 Reasons Why You DIdnt Get Hired

Top 5 Reasons Why You DIdnt Get Hired Need to know some warnings that will make recruiting chiefs hurl your resume to the base of the heap? Tim Sackett over at Eremedia offers these 5 dealbreakers-in the event that you see one you perceive in yourself, make a handy solution before you enterâ the work showcase. 1. Chaotic individual organizationIf an employing managerâ asks you for a duplicate of yourâ resume and youâ reach into yourâ briefcase or portfolio (or pocket) and pull out anything folded, tore or in any case self-destructing, it’s a sheltered surmising that your hierarchical abilities and needs aren’t up to par.2. A disturbing web based life presenceIf yourâ social media nearness highlights articulations that would think about inadequately an organization or appear to demonstrate partiality of any sort, you will more than likely be givenâ a hard pass.3. Uninvolved meeting mannersIf youâ can’t considerably marshal up enough energy to meet with some character, what makes a managerâ th ink you’ll carry your A-game to an ordinary troubling Tuesday?4. Obsession with an ex-employerWhile it’s similarly as awful to be sneaky and disingenuous about yourâ last boss, in the event that you continue endlessly aboutâ how yourâ last work was astounding, somebody over the table is probably going to think, â€Å"So for what reason are you meeting with us†5. Awful habits to support employeesIf you’re snotty to aâ receptionist or release a tirade on the barista, you’re prone to be seen out. A failure to be a decent client says a lot about your capacity to be a decent worker, a great delegate of an organization, and likely a decent individual, too.Are you on Mobile? Snap here to sign in to your account. Five Clear Signs You Really Shouldn’t Make That Job Offer Read More at www.eremedia.com

Government Contracting Coursework Example | Topics and Well Written Essays - 250 words

Government Contracting - Coursework Example It is liked to utilize a firm fixed sort contract since its application is reasonable. Gatherings get the chance to arrange a firm objective expense and benefit that will guarantee that the temporary worker acquires a sensible portion of the potential hazard. What's more, the temporary worker will be at risk for the endeavors of the agreement thinking about that the person in question accept a sensible portion of the cost duty. In the cost-repayment contract, the administration holds the most serious hazard for the agreement. Likewise, the administration repays the contractual worker a sensible measure of costs in addition to the benefit. Then again, the temporary worker acknowledges the most serious hazard in the firm fixed sort contract since an objective expense and benefit is set at the beginning of the agreement. The primary explanation rivalry is liked to sole-source contracts is the broadening of sources. In the sole-source contracts, there are set number of sources; thus, insignificant expansion. Such agreements are answerable for the wasteful allotment of assets or inadequately structured agreements. Then again, open and serious agreements are supported because of the decent variety of sources that improves asset assignment and settled agreements that meet the interests of both the Federal Government and the American

Oliver Cromwell a Hero or a Villain - Free Essay Example

Oliver Cromwell was born in 25 April 1599 in a town in England called Huntington. He went to school at Huntington Grammar School then went to Sydney Sussex Collage at Cambridge. He studied law at Cambridge and then went to London and became the MP for Huntington in 1628 and MP for Cambridge in 1640. In 1630’s Oliver Cromwell became Puritan due to a religious crisis and started to become a Radical Puritan when he elected to represent Cambridge, first in the Short parliament, then in the Long parliament. In Parliament, Oliver Cromwell was a strong critic of King Charles the 2nd and in 1642, when King Charles the 2nd started the English Civil War, Oliver Cromwell started to raise troops and joined the Parliamentary forces, fighting against King Charles the 2nd. It is in the English Civil War where Oliver Cromwell gains his renown and fame. In the beginning of the English Civil War, Oliver Cromwell became a cavalry commander. Even though he had no military experience, he had a good knowledge of horses due to his experience of being a large landowner. Oliver Cromwell rose thought the ranks really quickly first a colonel in 1643, then in 1644, Oliver Cromwell became Lieutenant-General of the ? Eastern Association Army and in 1645 he became Lieutenant-General of the New Model Army. The reason why Oliver Cromwell became such a good cavalry commander is because he knew a well-disciplined army is very important in war. Oliver Cromwell first noticed that Prince Ruperts cavalry were not very well disciplined and they do not rally after a charge, instead, Prince Rupert’s cavalry just pursuit their own targets. In the first major battle in the English civil war at the battle of Edgehill, Prince Rupert’s cavalry did not return to the battlefield until 1 hour after the initial charge at the Parliamentary forces in which Prince Rupert’s cavalry horses did not have the strength to mount another charge against enemy forces. Oliver Cromwell saw Prince Rupert’s cavalry tactic flaws and made sure that his cavalry did not have the same flaws. Oliver Cromwell trained his cavalry to keep together after a charge so the cavalry can charge again and again. Oliver Cromwell’s cavalry was called the Ironsides due to how they cut their way though Royalist forces on the battlefield. In February 1645, Parliament decided to create the New Model Army, which is an army full of professional solders with it’s commander-in-chief being General Thomas Fairfax. The Head of cavalry was Oliver Cromwell and The New Model Army had 22,000 men who all received proper military training and when the New Model Army went to battle, they were very well disciplined. In The New Model Army, officers were promoted based on how good they were, not their heritage. This is the first time a working class person can become an army officer. The first battle that the New Model Army was an important victory for the Parliament’s forces as it was the turning point of the English Civil War. The New Model Army first major battle took part outside the village of Naseby in Northampton shire on 14 June 1645. The battle for Naseby was a complete disaster for King Charles the 2nd. King Charles the 2nd complete stock of weapons and ammunition was in the Royalist baggage train, which was captured by the Parliamentarian forces during the battle for Naseby. This is an important fact as King Charles the 2nd could not supply weapons or ammunition to his army and so he could not raise another army strong enough to defeat the Parliamentarians army. In January 1647, King Charles the 2nd fled to Scotland where the Scots betrayed King Charles the 2nd and gave him back to the Parliamentarians. Charles was imprisoned in Hampton Court, but in November 1647 he escaped and managed to raise another army and convinced the Scots to help him. But in August 1648, The New Model Army defeated the Royalist army and the Scots. Oliver Cromwell and most of the New Model Army decided to overthrow part of parliament who wanted to disband the New Model Army because they did not get their pay, that part of the parliament believed the New Model Army had too much power and they did not wanted to execute King Charles the 2nd. In 1649 King Charles the 2nd was executed outside his Whitehall Palace. The Parliament passed a series of new laws. The monarchy, the House of Lords and the Anglican Church were abolished and the land own by them was sold and the money was us to pay the wages of the soldiers. People were no longer fined if they did not attend the local church but they were still expected to go to some religious practice. In August 1649, Cromwell and 12,000 soldiers arrived in Ireland to put down the rebellion. During the next ten years of bloodshed around one third of the Scottish population was killed or died of starvation. More then half that were killed were Catholic and Oliver Cromwell and his 12,000 men killed them. When Oliver Cromwell went back to England, the parliament was still called but it was Oliver Cromwell and the New Model Army who were in charged. In December 1653 the New Model Army decided to make Oliver Cromwell as England new ruler. The army wanted him to be king but Oliver Cromwell refused and instead took the title Lord Protector of the Commonwealth. However Oliver Cromwell had as much power as the king had. When the House of Commons opposed his policies in 1655, he closed it down. Now Oliver Cromwell is the king of England in all but name. Oliver Cromwell imposed military rule on England. He divided England into 11 districts with each to be run by a Major General who are just a governor of each districts. The laws in each district are all different to each other. In some districts bear-baiting, cock-fighting, horse-racing and wrestling were banned. Betting and gambling were also forbidden. Large numbers of ale-houses were closed and fines were imposed on people caught swearing. In some districts, the Major-Generals even closed down theatre In 1655 Edward Sexby, John Wildman and Richard Overton were involved in developing a plot to overthrow the government. They were discovered and were forced to flee for their lives. In 1658 Cromwell announced that he wanted his son, Richard Cromwell, to replace him as Lord Protector of the Commonwealth. The English army was unhappy with this decision as Richard did not have any experience. Oliver Cromwell died on 3rd September 1658. His son became Lord Protector but in May 1659, the generals forced him to retire from government. Oliver Cromwell was a hero because he played an important part of showing how important the parliament was and how the king does not always act on people behalf and sometimes act on their own selfish needs and how their lives are similar to other people. During the English Civil War, Oliver Cromwell was considered a hero due to how he commanded the cavalry on the battlefield and his tactics. In the end of the English Civil War, some of Oliver Cromwell’s achievement was how he tried to form a new Parliament and when that did not work he used the army officers as the Government. Oliver Cromwell is also a villain because of how many innocents he and his men killed and as Oliver Cromwell became Lord Protector of the Commonwealth, Cromwell started to become more ruthless and started to kill anyone in his way. There is a common saying, â€Å"Power corrupts, absolute power corrupts absolutely† This saying is proved as Oliver Cromwell become the Lord Protector of the Commonwealth, he starts to corrupt and when he went to Scotland to put down the rebellion, he killed many innocents who most were Catholic because they were Catholics. In the end Oliver Cromwell can be consider both a hero and a villain due to how Cromwell was before the English Civil War started and after Oliver Cromwell becomes the Lord Protector of the Commonwealth and after he killed so many Catholics, Oliver Cromwell could be consider as a villain and a Tyrant.

Government Procurement Audit In Thailand - Free Essay Example

The main audit objective is to ensure that the procurement of goods and services including public works achieves its goals and is in compliance with relevant law and regulations. In addition, it needs to be transparent, freely competitive and worthwhile. The auditing public procurement (purchase, hire, rent, etc.) consists of three main phases as following: Audit of the procurement plan Audit of tendering and awarding processes Audit of contract management In the first phase (Procurement Plan), the auditor will review procurement plan which auditees have to make up under the Notification of State Audit Commission about preparation of the procurement plan of audited entities. The objective of this notification is to enhance the good governance in the procurement system of audited entities. The notification determines that all audited entities have to prepare the procurement plan and submit to SAI. The main content of the procurement plan consist of procuring items, value of good services and public works (more than 100,000 Bath for goods services and 2 million Bath for land purchasing public works), selecting procurement method, expected month of bidding announcement, expected month of signing contract, and expected payment plan. Under this notification, the auditor will receive the procurement plan during the first month of fiscal year which in Thailand commenced on October. Therefore, the auditor can review the procurement needs from procurement plan of audited entities. In particular, the important projects like Mega Project must be appeared in the procurement plan. With this information, the auditor can prepare the audit plan for the next phase. In the second phase (Tendering and Awarding Processes), SAI will examine the accuracy of the tendering and awarding processes. In this phase, SAI plays the key role obviously especially enhancing transparency and accountability. According to Government Procurement and Supplies Management Act B.E. 2560 and related regulations, it determines that procuring agency has to advertise its procurement in the website: www.gprocurement.go.th, and notify to SAI. Additionally, it stated that all government agencies have to submit copy of contract which valued more than 1 million Baht to SAI within 30 days after signed contract. Therefore, the audit mandate of SAI is existed in the public procurement regulation which allows SAI to carry out a procurement audit under transparency and accountability of tendering and awarding processes. Generally, the auditor will examine all documents in procurement procedures. Initially, the auditor will check main processes as followings: The identification of needs should be clarified in the request of procurement report of procuring agency. In particular, obvious specification of procuring items should be broad and open for competition. The bidding documents should clearly define the bid evaluation criteria. Also adequate publicity and period of time allow for the prospective bidders to respond. The bidding documents should obviously describe in form in accordance with the standard bidding documents. The bidding documents have to be accurately and clearly about the scope of work, location, procuring items, date, time, working plan and schedule of delivery and installation. Bidding process must be disclosure to the public under the concept of transparency, fairness, non-discrimination, and competitive procurement market. The estimated cost should be accuracy fairness and reasonable. The evaluation committee must be qualified and does not include anyone with a personal interest in the contract. In other words, the auditor will examine the con? ¬Ã¢â‚¬Å¡ict of interest behavior in public procurement. The criteria and methodology for selection of awarding bidder should be accordance with the bidding documents. The decisions and reasons of all evaluation committees have to be recorded and could notify to the third persons clearly. Terms and conditions of contract have to be the same in the invitation bidding stage. For the third phase (contract management), it is the audit of contract management which the main objective is to examine the execution of public procurement contract. Further, the auditor could review the delivery time of supply of goods, equipment, and public works construction which should be completed within the time of contract and also the extension of contract period. Likewise, in case of price adjustment contract the auditor should also review the audit of the payment of the escalation sum.

Prostitution Is A Sensitive, Hot, And Controversial Topic...

Prostitution could be considered as one of the oldest commerce format. Even in the early 2400 BC, according to the Sumerian Records, the female and male prostitutions or transvestite entertainers were mentions for the first time. Then the Hammurabi’s Code also mentioned rights of a prostitute or child of a prostitute in the Six of Hammurabi’s 282 codes (Codes 178-80, 187, 192, 193). As the most basic demand of human beings, the legalization of prostitution is always a sensitive, hot, and controversial topic. In the United States, the social activists focus on the legalization of prostitution all the time. By checking the Federal I found that there are 9 laws against prostitution, unfortunately, 4 of more vital laws are all about the aliens instead of the United Stated Citizens. For the rest of the law applying to all the people living in the United States, they are just misdemeanors. This fact makes me think what the attitude of prostitution for the US government is. Af ter the pass the regulation of prostitution in Nevada, the state government started regulating prostitution giving rural counties the option to license brothels. Nevada made the first try for the legalization of prostitution, and then the whole country got inspired. â€Å"On June 5, 1981, the first mention of what would later be named AIDS appears in medical literature in the Morbidity and Mortality Weekly Report from the federal Centers for Disease Control and Prevention†(Centers for Disease Control and PreventionShow MoreRelated Body Image Essay1153 Words   |  5 Pagesand are made to feel inadequate when they inevitably fail. From Sterk’s article of how she went about doing her fieldwork on prostitution, I realized that the interview process is lengthier than I originally thought. Though my research does not require me to establish a close relationship with my interviewees as much as Sterk’s did (my topic isn’t nearly as sensitive and I am not doing fieldwork as part of my profession), I learned that in order to obtain the most honest answers, I must take timeRead MoreThe Bluest Eye Essay1889 Words   |  8 PagesSexual Assault Affects A Person’s Psyche Sexual assault is a sensitive subject when it comes to most people. No one can tell whether the person they come across has been sexually assaulted before. There is signs indicating such events like withdrawing from normal activities, or feeling â€Å"down†, low self-esteem, anxiety or worry about situations that did not seem to cause anxiety in the past, avoiding specific situations or place, etc. Sexual assault is never an easy bridge to cross and the road toRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagespoverty, instability, insecurity, and illegal status. Criminal activity sometimes spilled over the borders of the slum and threatened the welfare and health of the broader community. Biographies and autobiographies often reveal lives of theft, prostitution, murder, child abuse, family disorganization, and domestic violence, along with occasional examples of touching sympathy and kindness (Johnson and Bernstein 1982). Groups that were not organized were at risk. In extreme cases—for example, theRead MoreBusiness Journalism in India26104 Words   |  105 Pagesgroups. The BSE Index, SENSEX, is Indias first stock market index that enjoys an iconic stature , and is tracked worldwide. It is an index of 30 stocks representing 12 major sectors. The SENSEX is constructed on a free-float methodology, and is sensitive to market sentiments and market realities. Over the decades, the stock market in the country has passed through good and bad periods. The journey in the 20th century has not been an easy one. Till the decade of eighties, there was no measure orRead MoreInternational Management67196 Words   |  269 Pagesrelevant end-of-chapter feature in this edition is the â€Å"Internet Exercise.† The purpose of each exercise is to encourage students to use the Internet to find information from the websites of prominent MNCs to answer relevant questions about the chapter topic. An end-of-book feature is a series of Skill-Building and Experiential Exercises for aspiring international managers. These in-class exercises represent the various parts of the text (culture, strategy, and behavior) and provide hands-on experienceRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesresearch interests are in (1) personality, moods, and emotions; (2) job attitudes; (3) leadership and influence behaviors; and (4) careers (person–organization fit, career success). Dr. Judge has published more than 140 articles on these and other major topics in journals such as Journal of Organizational Behavior, Personnel Psychology, Academy of Management Journal, Journal of Applied Psychology, European Journal of Personality, and European Journal of Work and Organizational Psychology. Fellowship: Dr

The Bush Doctrine and the Iraq War Neoconservatives vs....

I intend to review â€Å"The Bush Doctrine and the Iraq War: Neoconservatives vs. Realists† by Brian C. Schmidt and Michael C. Williams. The reason for choosing this article for review is simply because of its relevance today throughout the Middle East and how the American foreign policy is drastically changing the dynamics of the world. Schmidt and Williams use the elements of the neoconservative Bush Doctrine to show the direct contrast between realists and neoconservatives. The authors use the Bush Doctrine as an anchor to demonstrate realists’ anti-war views as the Bush Doctrine â€Å"provided the key rationale for the Iraq War.† This is the main theme of the paper and the authors express this throughout the paper in a fascinating, enthralling†¦show more content†¦It was also important to publish this article to illustrate the future implications of the Iraqi war on the U.S foreign policy. Schmidt and Williams use different methods throughout the article to reach their conclusions. They state and evaluate the arguments that realists adopted in order to defer America from invading Iraq. They also demonstrate the tactics used by neoconservatives to undermine and defeat realists in the lead up to the war in Iraq. The authors engage in these different methods to reach conclusions as to why realism ultimately failed in the Iraqi debate. The subjects in this article are visibly neoconservatives and realists. It is clear from this article that neoconservatives and realists share a very different outlook. One of the most accurate yet sombre quotes is: â€Å"As Mearsheimer sees it, realism quickly unravels the neoconservatives faulty logic and explains the current reality of the Iraq situation.† This statement oppresses me as it was too late to materialize and fight against the decision to invade Iraq. The authors draw on John Ikenberry and his belief that terrorists â€Å"â€Å"cannot be

The Merchant S Tale - 1178 Words

THE CANTERBURY TALES Geoffrey Chaucer THE MERCHANT’S TALE Once there was, dwelling in Lombardy, a worthy knight, January, who had lived nobly for sixty years without a wife. January one day sent for all of his friends, telling them of his intent to marry, explaining that he was ill and old, and wanted a wife no older than twenty. Placebo advice January that it would be excellent to marry a young wife, and telling him to do exactly as he pleased. Justinus argued that he should be more careful and more thoughtful before taking a wife, warning that a young wife was like to cuckold an old husband. â€Å"Straw for thy Senek!† January responds, agreeing with Placebo. January selected one women and prepare for the wedding. January marry May,†¦show more content†¦Literary Devices †¢ Irony of the Merchant: January pretends that he didn’t saw his wife and Damian having sex on the tree. Literary Devices †¢ Verse Form - It’s a long narrative poem. It’s written in verse, but the poem tells a story. - the rhyming couplet, would be described as aa, bb, cc, dd because it rarely repeats a rhyme due to the pressures on the poet to keep the narrative moving. Themes †¢ Anti-Feminism He marry a young maiden because he wants to fulfil God’s wish which that man and woman marry and he wants a son to inherit his estates. After only two months of marriage, his intolerable wife causes him constant agony — the Merchant has a cynical and bitter view of marriage. His wife described to have a babbling‚ shrewish tongue and many more vices. He bitterly regrets that he is tied to her for life but hopes no one will mention it because women have ways of finding out. Of weeping and wailing, care and other sorrow I know enough, at eventide and morrow, The merchant said, and so do many more Of married folk, I think, who this deplore, For well I know that it is so with me. I have a wife, the worst one that can be; For though the foul Fiend to her wedded were, She d overmatch him, this I dare to swear. How could I tell you anything special Of her great malice? She is shrew in all. There is a long and a large difference Between Griselda s good and great patience And my wife s more thanShow MoreRelatedMarriage Essay : The Merchant s Tale 985 Words   |  4 PagesMerchant’s Tale† Early British writing like The Canterbury’s Tale section of â€Å"The Merchant’s Tale† written by Geoffrey Chaucer, the father of English poetry, reflect on social values. Much of the tale speaks about a marriage that over flows of vices. Societies vision of how marriages should work, display the vices of holy matrimony. The corruptness of societies views on marriage lead to a loveless marriage. Chaucer reflects on how much societies views influenced marriages in the 1300’s; he showsRead MoreGeoffrey Chaucer s The Merchant s Tale1434 Words   |  6 PagesGeoffrey Chaucer’s the Merchant’s Tale tells the tale of a husband, a wife, and sexual deceit. A narrative nearly identical to that in Chaucer’s work can be found in the Bible. In the Tale, the Merchant depicts the sexual interactions of men and women, whether between husband and wife (i.e. Januarie and May) or adulterers (i.e. May and Damyan). Similarly, Genesis 2 and 3 of the Bi ble focus on sexual interactions between husband and wife (i.e.. Adam and Eve) and adulterers (i.e. Eve and the Serpent/treeRead MoreArabian Nights, A Reflection Of Changes In Hierarchies And Effective Storytelling1276 Words   |  6 PagesKing ´s curiosity and keep it lingering, keeping herself alive, establishing her own authority, as well as subtly influencing the volition of the King. Both the vizier and Shahrazad use the concept of interaction with animals, or animal metamorphosis, to illustrate their stories and to convey a message in their attempt to persuade their audiences in an effective manner. As a common factor between the main story of The Arabian Nights, the Tale of the Ox and the Donkey and the Tale of the Merchant andRead MoreBeauty and the Beast: Story Analysis1469 Words   |  6 PagesBeauty and the Beast is probably one of the most well known fairy tales that the Grimms reproduced. In it s original form it was a long, drawn out story that was catered to adul ts. The Grimms changed the story to be more understood by children and made it short and to the point. Unlike many of the other fairy tales that they reproduced, Beauty and the Beast contains many subtle symbols in its purest form. It shows a girl and how she transfers to a woman; it also shows that beauty is in the eyeRead MoreAnalysis Of On Chesil Beach 1557 Words   |  7 Pageshoneymoon, where although both are inexperienced, they seem to be in love. Whereas, in ‘The Merchants Tale’, we have an old ‘hoor’ man, desperate for a young wife to present him with an heir. On the other hand, ‘Romeo and Juliet’ is a play about the marriage of two lovers; this view is idealised and has for centuries been perceived as the perfect view of a relationship. ‘The Merchants Tale’s’ narrator is the Merchant who has been married for a little over two months. According to Stephanie A. TolliverRead MoreAnalysis Of The One Thousand And One Nights 1592 Words   |  7 Pagesus blind to our own weaknesses. In the One Thousand and One Nights text, some of its characters experience changes due to the fact that they failed to recognize the strength and abilities or capabilities of other opposing characters. In the frame tale, The Story of King Shahrayar and Shahrazad, his Vizier’s Daughter, King Shahrayar’s misconception of women made him fall prey to Shahrazad’s con. While Shahrayar was gone hunting, his brother, Shahzaman witnessed his wife and concubines cheating onRead MoreEssay on merchant of venice1394 Words   |  6 Pages The Merchant of Venice The play,  ¡Ã‚ °The Merchant of Venice ¡Ã‚ ± by William Shakespeare has two main settings. One setting is Venice, a city where many businessmen live, a place, full of unhappy and unkind people. It a world of commercial and law. Shakespeare has portrayed Venice as the  ¡Ã‚ °real ¡Ã‚ ± world. The other setting is Belmont, a city which houses a rich, happy society of beautiful people. Belmont is a fairy-tale world of music and love. In this play, it is evident that, good things happen in BelmontRead MoreChristopher Columbus And Other Great People1474 Words   |  6 PagesWhen discussing the major explorers and travellers normally think about people, such as, Ibn Batuta, Christopher Columbus and other great people. But, I have a great tale to tell about a man by the name Marco Polo. Now most of you would think of the pool game when you shout â€Å"Marco!† the others call â€Å"Polo!† Well it actually relates to the man himself, Marco actually got separated from his family and responded with Polo as they called for him with Marco! Marco’s early life began without him knowRead MoreAnalysis Of The General Prologue To The Canterbury Tales Essays1044 Words   |  5 Pagesthe author of The Canterbury Tales, an elaborate poem about the religious pilgrimage of twenty nine people to Canterbury. In the General Prologue Chaucer introduces each individual along for the journey. Through The Canterbury Tales, we discover the hypocrisy and virtues Chaucer narrates in his characters and can appreciate the nuances in this superior piece of literature. Geoffrey Chaucer, born in London in 1340 began his love affair with literature in his late 20s. Chaucer wrote his first bookRead MoreTartuffe, By Touching On Tartuffe1209 Words   |  5 Pagesthe middle class society from The London Merchant breakdown. I will also be using specifics from Tartuffe, The Country Wife and The London Merchant, to show the shift from an aristocratic to middleclass society effected the drama. That being noted, I will begin with Tartuffe. The audience that Molià ¨re wrote Tartuffe was a worldly sector of the social elite in Paris in Seventeenth Century. Its original audience was of course the royal court at Louis XIV s palace in Versailles. Officially, that society

Economic Equality Between The Social Classes Of The Great...

There should be greater economic equality between the social classes of the great United States of America. While there is no agreement of a full blown communist or socialist revolution, a la Karl Marx, there is agreement that there should be slight changes towards this idea of equality. According to the Internet Encyclopedia of Philosophy, a social contract (theory) â€Å"is the view that persons moral and/or political obligations are dependent upon a contract or agreement among them to form the society in which they live† (Friend). The current American contract is debatable, and the exact definition depends on each person individually. Similar to Hobbes and Rousseau alike, Daniel Mallock on American Thinker believes that the social contract†¦show more content†¦Economic inequality is a multifaceted, idea that breaks down into unequal distributions of income, pay, and wealth. Of course, each individual definition is the inequality of distribution of each concept, re spectively (How is Economic Inequality Defined?). Income is the money received from nearly everything a person is a part of: investments, bonds, stocks, property, wages, salary, pension, rent, payment, etc. (How is Economic Inequality Defined?). By definition, those with less of these investments and earnings are at a disadvantage than those with more. Normal class citizens do not own thousands and thousands of stocks, large houses and yachts, nor do they receive these large wages similar to the wealthy. Nonetheless, while this seems like a tiresome argument, the cries are valid. The Scientific American states that, â€Å"The top 20% of US households own more than 84% of the wealth, and the bottom 40% combine for a paltry 0.3%. The Walton family, for example, has more wealth than 42% of American families combined† (Fitz). This notion relates to not only a small fraction of economic inequality, but to a major gap between those that supposedly have it better. Pay refers to the payment from employment only (How is Economic Inequality Defined?). This area is seemingly easier to work with the idea of equality, for a job/career usually relies on skills alone. Usually is a key word only due to the fact that networking and knowing the right people canShow MoreRelatedEssay about The Revolutionary War1417 Words   |  6 PagesThe Revolutionary War The Revolutionary War started on April 19, 1775 at Lexington and Concord. America was very much unprepared with no central government or army. The congress stepped up as the government and began to organize an army. The Revolutionary War did not end until September 3, 1783 with the signing of the final peace treaty between America and Great Britain. The victory in the Revolution War led to the birth of a new independent nation. 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Pamela Spencer Case free essay sample

Pamela Spencer, the manager of HouseMart in Port Madison, New York was confronted by one of the store’s regular customers, Mrs. Kerns concerning the state of her installed cedar fencing after a severe wind and rain storm had hit the area. Mrs. Kerns had contacted HouseMart’s installation manager earlier that morning complaining of her fence leaning at a 45-degree angle and after the installation manager’s inspection, he found that since the fence had been properly installed there was essentially nothing he could do and suggested to Mrs. Kerns that she should contact her insurance company. Mrs. Kerns was unsatisfied with the installation manager’s response and entered the store later that day to confront Pamela just as the store was preparing to close. Pamela explained to Mrs. Kerns that she should give her the pictures of the damaged fencing so she could look at them personally but there isn’t much she could do at the time because the store is closing, and then suggested that Mrs. We will write a custom essay sample on Pamela Spencer Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Kerns return to the store the following day to discuss the matter further. Mrs. Kerns agreed to return the next day to discuss the issue at length, leaving Pamela in a predicament about what to tell Mrs. Kerns concerning her fencing. Stakeholders There are several different stakeholders represented in this case. The first stakeholder that comes to mind is Mrs. Kerns. Mrs. Kerns is a frequent customer of HouseMart; however, she often returns products or only buys products that happen to be on sale. Mrs. Kerns is primarily concerned with the value and quality of products as well as customer service in the store. The second stakeholder is Pamela Spencer. Pamela Spencer is the manager of HouseMart. She is primarily focused on managing the store to the best of her abilities while paying special attention to internal operations, profitability, and customer service. The third stakeholder in this case is Dan Zegan. Dan Zegan is HouseMart’s installation manager. He handled Mrs. Kern’s complaint concerning the state of her fence and went to inspect it personally. Dan Zegan is primarily concerned with overlooking the installation aspect of HouseMart’s services, and he deduced that Mrs. Kerns’ fence had been properly installed. The fourth stakeholder represented in this case would be the HouseMart employees. The HouseMart employees are directly involved by coming into contact with Mrs. Kerns on several different occasions with her visits to the store. The employees are primarily concerned with helping all of their customers with their needs and assisting them, but specifically in this case they are tasked with helping Mrs. Kerns. Purpose of Warranty HouseMart gives their customers two different options when it comes to buying fencing. They can buy the fencing outright and install it themselves, or they can buy the fencing and use the contractors HouseMart provides. When the customers go through HouseMart for installation they are set up with independent contractors. HouseMart only suggests and works with the most trustworthy contractors. HouseMart does provide a warranty for fencing. The warranty is a 30-day warranty that guarantees proper installation. The warranty included that if any damage happened to a customer’s fencing due to faulty installation, HouseMart would cover all costs as well as replacement and reinstallation (Brown 51). The purpose of the warranty essentially is to guarantee the installation of the fencing. However, HouseMart can avoid any other reason for replacing the fencing if it does not have to do with faulty installation. By providing their customers with this option HouseMart can basically avoid replacing fencing. Marketing Concept Pamela Spencer manages HouseMart according to the marketing concept, meaning she manages a firms goals that can be best achieved through identification and satisfaction of the customers stated and unstated needs and wants (Marketing). She takes several customer-oriented actions at HouseMart. When Pamela began working for HouseMart as an assistant manager she took some liberties upon herself to improve customer service. She instituted training programs for part-time staff to help improve employee knowledge and to aid the communication process between employees and customers. The workshops helped the staff learn more about the products and become more knowledgeable in key areas for it do-it-yourselfers. During her time as assistant manager she also took it upon herself to personally handle customer complaints to make sure that the proper procedures were followed. Her focus on customer service and improving customer-employee relationships helped her improve upon her marketing concept. During Pamela’s time as assistant manager and even in her current position as manager she has made many improvements to the store as a whole; however, not all of these improvements are based on the marketing concept. Her focus on operations and profitability may have detracted some from the marketing concept. Essential Facts In order to help formulate a good decision for Pamela based on her incident with Mrs. Kerns there are certain essential facts of the situation that must be taken into consideration. One very important fact of this case is that Beverly Kerns is a frequent HouseMart customer who usually comes in once a week (Brown 51). Another important fact concerning Mrs. Kerns is that she buys all types of merchandise from HouseMart but usually only purchases items that are on sale, and almost always returns at least half of the items she bought (Brown 51). The next important fact in this case is that before Mrs. Kerns came to confront Pamela Spencer at HouseMart she had been in contact with the installation manager Dan Zegan about the damage to her fencing. Mr. Zegan had even gone to Mrs. Kerns’ house to personally inspect the damage to the fence and told Mrs. Kerns that the damage was not due to faulty installation and suggested she contact her insurance company (Brown 45). Another important fact in this case is that Mrs. Kerns’ fence was damaged due to a severe September wind and rain storm, but her fencing was installed in April (Brown 45). The next important fact to consider in this situation is the manner in which Mrs. Kerns confronted Pamela Spencer. Mrs. Kerns showed up to the store minutes before the store was closing only to wave pictures of the fence in Pamela’s face while accusing her of ignoring the complaint. Mrs. Kerns even cussed at Pamela while asking her what she intended to do about the mess (Brown 45). One last and important fact to consider in this situation is that Pamela is very familiar with Mrs. Kerns as a customer in her store and has become annoyed with Mrs. Kerns’ attitude and actions, and is letting her personal feelings come into play in her decision about Mrs. Kerns’ fencing (Brown 52). SWOT Analysis According to Ryan Goodrich from Business News Daily, â€Å"The SWOT analysis enables companies to identify the positive and negative influencing factors inside and outside of a company or organization. The key role of SWOT is to help develop a full awareness of all factors that may affect strategic planning and decision making, a goal that can be applied to most any aspect of industry,† (Goodrich). Figure 1 identifies the strengths, weaknesses, opportunities, and threats for HouseMart. Pamela Spencer’s focus on making HouseMart more profitable as well as her attention to overall operations is a huge strength for the company. Her focus on customer service is also very important because it helps grow and maintain a customer base. Pamela’s no-nonsense approach to her staff makes her an effective manager. Weaknesses of HouseMart include the lack of cooperation with the former manager of HouseMart and the resentment of Pamela by employees. A business is only as good as the people working for them. The huge lack of profitability by HouseMart in the first three quarters of the year makes it difficult for Pamela to make large increases in that area. Opportunities for HouseMart include the fact that with market trends indicate that younger couples now look to buy older homes with the plans to renovate them themselves (Brown 50). This is very opportunistic for HouseMart with all of their do-it-yourself products and knowledge. The housing market regaining its former strength is also opportunistic for HouseMart, because houses both new and old will always need something that is ready to be renovated or fixed. Threats to HouseMart include the competition in the local area from the neighborhood hardware stores to the big box hardware stores. Local business is a lot of times more preferable to people from the area. Another threat is always one that House Mart will come into contact with, and that is the ever changing economic conditions and the new market trends that may steer away from what HouseMart has to offer. Figure 1 Mrs. Kerns’ dissatisfaction Based on the confrontation Mrs. Kerns started with Pamela Spencer, Mrs. Kerns is extremely dissatisfied. The source of Mrs. Kerns’ dissatisfaction stems from the idea that she thinks her fence was not properly installed and that the damage that was done by the storm was solely the fault of the poor installation. The steps that would lead to increasing Mrs. Kerns’ satisfaction as well as other customer’s satisfaction would be to guarantee the installation, and explain to them the cause of damage to their fencing if it was not due to installation issues. After explaining and talking calmly with Mrs. Kerns or other customers about the issue they should both find an alternative to remedy the situation to help satisfy the customer’s needs. By taking those steps you will likely increase the probability that the customer will return. HouseMart’s Customer Satisfaction HouseMart should value customer satisfaction among one of its most important business values. They should value it to the extent that should never lose a customer over dissatisfaction with customer service or problems stemming from faulty products. It is very important in a small community to take every customer’s satisfaction level seriously, because all it takes is one bad incident and then the whole community knows. With an outspoken customer and confrontational customer like Mrs. Kerns it is likely she would spread word of her dissatisfying experience at HouseMart. Alternative Decisions There are several alternatives Pamela Spencer could consider in relation to Mrs. Kerns fencing situation. Mrs. Kerns is a frequent customer of HouseMart; however, she is not a frequently satisfied customer considering she usually returns half of the items she buys. Mrs. Kerns also has the habit of only buying items on sale at HouseMart. Taking into account those two facts, Mrs. Kerns is not an extremely reliable customer when it comes to profitability of the store overall. Pamela could employ the alternative decision of backing up her other manager Dan by agreeing with what he had already told Mrs. Kerns that she should contact her insurance agency. Another alternative decision Pamela could make would be to help Mrs. Kerns replace her old fencing by providing free installation on the new fencing she would buy to replace the old fencing. By using that alternative Mrs. Kerns may become more satisfied because she feels like she is getting a good deal. One other possible alternative cold be to inform Mrs. Kerns that there is nothing Pamela could to do help fix her fencing but could offer her a slight discount on her next purchase. Mrs. Kerns may feel satisfied with that alternative considering her shopping habits. All of these alternatives cost HouseMart, either through discounts, free replacement, or the possibility of losing Mrs. Kerns as a customer altogether. Pamela’s Decision Based on all of the facts from the case I believe that Pamela Spencer should support her installation manager, Dan Zegan’s decision that Mrs. Kerns should contact her insurance company concerning the storm damage to her fencing. I think that Pamela should explain in detail to Mrs. Kerns that she would go herself to assess the damage again to be sure that it was installed properly, and that if it was properly installed that there is nothing she can do because the 30-day warranty guaranteeing installation had expired. If Mrs. Kerns is extremely upset I would suggest that Pamela offer her a slight discount on items she may purchase in the future. I would suggest this decision because in the overall scheme of things Mrs. Kerns is a repeat customer, but she is not a profitable repeat customer. Mrs. Kerns always returns items and only buys items that are on sale. She is also an annoyance to staff and management and provides no real opportunity for business expansion. Overall Mrs. Kerns is not an asset to HouseMart and she should not be given a free fence to replace a fence that was damaged by a storm when insurance can replace it just as easily as HouseMart could.

Management Accounting Present Business Environment

Question: Discuss about the Management Accounting for present business environment? Answer: Introduction The importance of management accounting has grown in the present business environment throughout the world. Management accounting can be said to the art of interpreting the financial results of a company. This interpretation has become very important as valuable conclusions are derived from a practice that caters to the decision maki8ng needs of a company. Management accountants help the management of the company to make important decisions related to investment, finances, operational efficiency etc. Financial results are prepared by accountants while management accountants analyse and interpret information available from such financial statements (Kaplan and Atkinson 2015). For the purpose of this report, one of the biggest manufacturing companies of the UK has been chosen, i.e. Unilever (core.sitename 2016). The objective of this report is to advise the company about increasing their operational efficiency by controlling their costs. The ultimate aim of this cost control is to incr ease the profits of the company. In essence, there are two important factors that are to be dealt with, first, cutting costs of the company and second, increase operational efficiency and increase the profits. This report is directed towards achieving these two goals by emphasizing on the importance of management accounting and its practices with respect to the chosen company. Importance of Management Accounting in Unilever As mentioned earlier, the main responsibility of a management accountant is to interpret the financial statements of the company and enumerate his/her findings in a report that will assist the management of the company to take important decisions related to their business activities (Accountingformanagement.org 2016). The financial results stipulate the changes in financial figures of the present year and that of the previous year. For example, the operating profit of the company is 7515 million Euros as compared to 7980 million Euros in 2014 (core.sitename 2016). It is the function of a management accountant to analyse and bring out the reasons for such a change. Based on the analysis, a management accountant makes forecasts about the future course of the business. These interpretations help the management of the company to take important decisions (Otley and Emmanuel 2013). This is true because the Board of the company has many more crucial responsibilities to perform and therefore , these interpretations form an important source of information to them and help them in imparting their responsibilities. Difference between Financial Accounting and Management Accounting Though the two disciplines are very closely related, both do have a few differences. Financial accounting is concerned with drawing up of financial statements based on the activities of the company while management accounting interprets the financial statements (Ward 2012). Apart from this, there are several other differences as stipulated in the table below: Financial Accounting Management Accounting Information used by external stakeholders of the company. Information is used within the organization by the management, employees and senior personnel. Displays financial results at the end of a particular financial year and states the financial position of the company. It caters to the needs of the management by helping them to make important decisions. It also helps to strategies and fixing of objectives for the organization. There is a legal obligation under the Companies Act 2006 to prepare financial accounting reports. There is no legal obligation for a company to chalk out managerial accounting reports. It is related to the overall performance of the organization. It is related to the results of individual departments of the organization. It focuses on the results of the present situation and that of the previous year/quarter results. It focuses on the results of the present year/quarter and makes forecasts for the future. The format to be followed in filing financial results is fixed under the specific legislative framework. There is no fixed format of a management accounting report as it is used internally and is more informal in nature. International accounting standards such as the IFRS and GAAP apply to financial accounting and financial reports. As these reports are used internally to help make managerial decisions, international standards do not apply to them, as there is no legal requirement of such sort. Preparations of financial statements are required to be done at a stipulated time, i.e. quarterly, half-yearly and/or annually. Management accounting reports are prepared according to the requirements of the organization. Classification of Costs Cost is said to be a sacrifice of important resources to obtain a benefit or any other resource. Generally, in the business world and especially in the manufacturing industry, cost is related to the monetary value of an element. In the course of business, there are a lot of expenses that a concern has incur while procuring materials and manufacturing products and services (Van der Stede 2016). To get a clear idea about the total costs involved in manufacturing a product, it becomes imperative to classify costs under different heads. This helps in taking important decisions related to the manufacturing process. In essence, costs may be classified in many ways depending upon the nature of the cost. Classification based on Types of Cost Product costs are costs that can be assigned to the manufacturing process and can be identified in the financial reports. There are generally the following types of costs: Material Costs: These are costs that a manufacturing organization has to incur in order to procure raw materials for the manufacturing process. Material costs can be further classified into the following: Direct Material: These costs can be directly attributable to cost of the product. Indirect Material: These costs cannot be directly attributable to the final product. Labour Costs: This represents the cost of labour time spent for manufacturing the products. This can also be sub-divided into direct and indirect labour costs. Direct labour costs are the cost that can be directly attributed to the final product and indirect labour is the opposite of that (www.tutorialspoint.com 2016). Overhead Costs: These are costs that a manufacturing concern has to incur other than material and labour costs. For example, an accountants salary, electricity expenses, cost of stationery, depreciation of fixed assets, etc. Classification based on Behaviour of Costs Classification of costs based in their behaviour means the manner in which costs behave with a change in the level of production done by the manufacturing concern. There are mainly three types of costs under this category as follows: Fixed Costs: These costs remain fixed or constant with the change in the level of output. Therefore, these costs are independent of the output level. For example, rent paid for factory premises remains constant whether the output level of the company is zero or thousand units per hour. On the other hand, fixed costs per unit decreases when there is an increase in the level of output as the overall fixed cost amount remains the same (Markowitz 2014). Variable Costs: These costs have a direct relation to the level of output. Variable costs increase with the level of output and vice versa. This means there is an increase in the overall variable cost amount when there is an increase in the total production level. For example, the cost of raw materials increase when there is an increase in the number of units produced by the manufacturing company (Accountingexplained.com 2016). Mixed Costs: Mixed costs are also known as semi-variable costs having both the characteristics of fixed and variable costs. For example, telephone expenses consist of a fixed rental as well as call charges per minute (Diffen.com 2016). Since mixed costs are not much useful in their original form, they are split according to their fixed and variable components by using behavioural analysis and attributed accordingly. Classification based on Functions Costs can also be classified according to their activities in an organization. Classification based on function takes the following forms: Production Costs: These costs relate to the production or goods and services of an organization. Both direct and indirect costs are included within the overall production costs of the organization. Administrative Costs: These costs are incurred in the general administration of the whole business concern and the general management of the business. These are mostly indirect in nature and are also known as administrative overheads (In and gassim 2015). Selling Costs: These costs are incurred in order to sell goods and services manufactured by the organization. These are also known as selling overheads and are indirect in nature. Distribution Costs: These are expenses that are incurred by an organization in the course of distributing the manufactured product to their selling points. These are also indirect in nature. Research and Development Costs: These are costs that an organization has to incur for developing a new product or service. The amount spent on researching new products and developing them come under this head. Variance Analysis Every organization draws up a budget with respect to their operating activities. At the end of the financial year, the actual figures are compared with the budgeted figures in order to find out any deviations in the figures. In managerial accounting, variance analysis is actively used to find out the differences in the budgeted figures. It is also used to analyse the differences in the financial figures (Ziaja et al. 2016). By the help of variance analysis, the performance of the organisation is measured and further policies and strategies are formulated accordingly. Variance analysis is an important tool that is used by the management in order to forecast and make important managerial decisions. The budgeted figures serve as a standard with which the actual figures are compared and analysed (Kfknowledgebank.kaplan.co.uk 2016). Types of Variance Analysis In the course of business operations, the management accountant does different types of variance analysis. These types of analysis are dependent on the various business activities of the organization. The most common types of variance analysis are as follows: Sales Variance The difference in the budgeted sales figures and the actual sales figures are analysed with the help of sales variance. It takes into account the selling activities undertaken by the organisation (Accounting-simplified.com 2016). Material Variance This relates to the amount expended on materials to be used for production. It analyses whether the actual cost of materials were more or less than the budgeted figures and the manner in which it influences sales and revenue generation. Labour Variance This relates to the expenditure incurred on labour. It takes into account the total amount of budgeted labour hours and the rate of each hour and compares it with the actual amount of expenditure incurred in this regard. Overhead Variance Overhead variance takes into account the budgeted overhead amount and the actual overhead expenditure done by the company in the current year. The reasons for the difference are critically analysed and the standards are reviewed and re-visited. Problems and Limitations of Variance Analysis Following are the problems faced by management accountants while undertaking variance analysis: Performance Measurement The performance of key personnel and managers often pose a threat to variance analysis. Proper care should be taken by the managers while working out variances by taking into account authentic data so that the analysis works out to be exact. Improper Accounting of Costs In order for the variance analysis to be successful, accounting records have to be arrived at in a proper manner. The financial data provided for the analysis forms the base of the entire process (Hemmer and Labro 2016). If accounting of costs are not done in a proper manner, the analysis will become inaccurate. Poor Setting of Standards The standards and the budgeted figures have to be logical and practicably implementable. If the contrary happens, the essence of variance analysis is lost. Therefore, it is utmost necessary, that the standards are established in a proper manner for the management to have a full and accurate evaluation of the business process (CIMA 2016). Operational Budgets Operational budgets are budgets that are related to the operational activities of a manufacturing concern. It is prepared annually and functions as a standard with which the actual operational results of the company can be measured and evaluated (CIMA 2016). An operational budget is very important as it influences the operational efficiency of the organization. It includes the total estimates of the resources that are required to carry out the manufacturing activities of the company. It helps in the overall business planning and forecasting of future performance of the concern (eFinanceManagement 2012). Types of Operating Budgets There are generally three different types of operational budgets as follows: Expense Budget: It stipulates the expected budgets during the budgeted year. It gives an idea about the total expenditure that is to be incurred by the organisation during the year. According to the expense needs, finances are arranged to finance the operating activities of the organisation. Revenue Budget: This budget identifies the expected revenue that the company will be earning during the budgeting year from its selling activities. This provides an idea about the income that the company is going to derive in the future and helps in tax planning (eFinanceManagement 2012). Profit Budget: A profit budget combines both the expense and revenue budget in a single statement to give the overall expected financial position of the company. This helps in formulating policies for growth of the organisation along with the maximisation of wealth of the shareholders (Accounting-simplified.com 2016). Conclusion It can be seen from the above discussions that management accounting plays an important role in achieving the objectives of a business organisation. It helps in policy formulation as it gives an actual interpretation of the financial statements of the company. A proper explanation of the financial statements is very important for the management to take proper decisions that will ensure profitability and longterm sustainability of the organisation. An important tool of management accounting is variance analysis. This helps in analysing the difference between the budgeted figures and actual figure during a budget period or financial year. This analysis helps an organisation to rectify its drawbacks and develop core competencies so that the solvency and profitability of the organisation is maintained. Recommendations Following are the recommendations with respect to Unilever and its management accounting practices: More emphasis has to be given to get departmental results related to their operations. Further breakdown of the budgeting period for individual departments Implementing an internal check system so that operational figures are arrived at in a proper manner References Accountingexplained.com. (2016).Cost and Cost Classifications | Types | Managerial Accounting. [online] Available at: https://accountingexplained.com/managerial/costs/ [Accessed 23 Mar. 2016]. Accountingexplained.com. (2016).Costs by Behavior: Fixed, Variable and Mixed | Managerial Accounting. [online] Available at: https://accountingexplained.com/managerial/cost-behavior/ [Accessed 23 Mar. 2016]. Accountingformanagement.org. (2016).Classifications of cost | Accounting For Management. [online] Available at: https://www.accountingformanagement.org/classification-of-cost/ [Accessed 23 Mar. 2016]. Accounting-simplified.com. (2016).Limitations of Variance Analysis Standard Costing. [online] Available at: https://accounting-simplified.com/management/variance-analysis/disadvantages-of-standard-costing-and-variance-analysis.html [Accessed 23 Mar. 2016]. Accounting-simplified.com. (2016).Variance Analysis | Formulas | Examples | Calculation | Importance. [online] Available at: https://accounting-simplified.com/management/variance-analysis/#definition [Accessed 23 Mar. 2016]. CIMA. (2016).Standard Costing and Variance Analysis. [online] Available at: https://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_standard_costing_and_variance_analysis_mar08.pdf.pdf [Accessed 23 Mar. 2016]. Cimaglobal.com. (2016).What is management accounting?. [online] Available at: https://www.cimaglobal.com/CIMA-in-business/What-is-management-accounting/ [Accessed 23 Mar. 2016]. core.sitename. (2016).About Unilever. [online] Available at: https://www.unilever.com/about/who-we-are/about-Unilever/ [Accessed 23 Mar. 2016]. core.sitename. (2016).Annual Report and Accounts 2015 Downloads. [online] Available at: https://www.unilever.com/investor-relations/annual-report-and-accounts/annual-report-and-accounts-2015-downloads.html [Accessed 23 Mar. 2016]. core.sitename. (2016).Annual Report and Accounts Overview. [online] Available at: https://www.unilever.com/investor-relations/annual-report-and-accounts/ [Accessed 23 Mar. 2016]. Diffen.com. (2016).Financial Accounting vs Management Accounting - Difference and Comparison | Diffen. [online] Available at: https://www.diffen.com/difference/Financial_Accounting_vs_Management_Accounting [Accessed 23 Mar. 2016]. eFinanceManagement. (2012).Classification of Costs based on Functions / Activities. [online] Available at: https://www.efinancemanagement.com/costing-terms/classification-of-costs-based-on-functions-activities [Accessed 23 Mar. 2016]. eFinanceManagement. (2012).Types of Costs and their Basis of Classification. [online] Available at: https://www.efinancemanagement.com/costing-terms/types-of-costs-and-their-basis-of-classification [Accessed 23 Mar. 2016]. Hemmer, T. and Labro, E., 2016. Productions and Operations Management Management Accounting. In, L. and gassim, m. (2015).Cost Classification, Variable, fixed, semi-variable costs. [online] Opentuition.com. Available at: https://opentuition.com/fia/ma1/cost-classification/ [Accessed 23 Mar. 2016]. Investment Small Business Accountants. (2010).VARIANCE ANALYSIS: MEANING, ADVANTAGES AND DISADVANTAGES - Investment Small Business Accountants. [online] Available at: https://www.accountantnextdoor.com/variance-analysis-meaning-advantages-and-disadvantages/ [Accessed 23 Mar. 2016]. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Kfknowledgebank.kaplan.co.uk. (2016).Kaplan. [online] Available at: https://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/Variance%20Analysis.aspx#_x003C_h4_x0020_align_x003D__x0022_left_x0022__x003E_Materials_x0020_variances_0_1_0_2_0_0_0_0_0_0_0_0_0_0_0_0 [Accessed 23 Mar. 2016]. Markowitz, H., 2014. Meanvariance approximations to expected utility.European Journal of Operational Research,234(2), pp.346-355. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer. Van der Stede, W.A., 2016. Management accounting in context: Industry, regulation and informatics.Management Accounting Research. Ward, K., 2012.Strategic management accounting. Routledge. www.tutorialspoint.com. (2016).Cost Accounting Classification of Cost. [online] Available at: https://www.tutorialspoint.com/accounting_basics/cost_accounting_classification_of_cost.htm [Accessed 23 Mar. 2016]. Ziaja, A., Antoniadou, I., Barszcz, T., Staszewski, W.J. and Worden, K., 2016. Fault detection in rolling element bearings using wavelet-based variance analysis and novelty detection.Journal of Vibration and Control,22(2), pp.396-411.

Special Populations in The Secret Life of Bees Essay Example For Students

Special Populations in The Secret Life of Bees Essay There are two special populations portrayed in The Secret Life of Bees: African Americans and women. August, June, and May Boatwright along with Rosaleen are all African-American women. Other main characters such as Lily Owens and Zach Taylor fit into one special population but not both. As this film is set in South Carolina during 1964 with a largely African-American cast, racism is certain to be a central theme. The Secret Life of Bees renders the idea of racism as illogical. Each of the Boatwright sisters, Rosaleen, Zach, and the minor African-American characters are depicted with dignity that was reserved only for Caucasians during that time. While Lily’s racism does not manifest itself in the same manner as the men who harass her housekeeper, Rosaleen, back home, she is still prejudiced at the film’s start, Lily just assumes that all African Americans are uneducated because that is how Rosaleen is; however, she quickly learns that is not the case. The Boatwright sisters prove to be just as unique and more intelligent, strong, and bold than anyone else she knows.Another theme present in the film is the importance of female community. Throughout the movie, the audience continually sees women together—for healing, for strength, and to learn to forgive and love. Each of the women is fierce and strong in their own way. We will write a custom essay on Special Populations in The Secret Life of Bees specifically for you for only $16.38 $13.9/page Order now Despite the fact that May Boatwright committed suicide, we still saw courageousness within her. Community is essential to women; it allows us the freedom to be who we truly are and to feel loved and protected. It should also be noted that beehives cared for by August, Lily, and Zach serve as a parallel to the community established by August. Beehives are female-dominated structures in which a queen bee is mother t. .these two special populations have always had but was ignored by the majority. Works CitedCollica, K. (2010). Surviving Incarceration: Two Prison-Based Peer Programs Build Communities of Support for Female Offenders. Deviant Behavior, 31(4), 314-347. doi:10.1080/01639620903004812Duman, N. , Kocak, C. (2013). The effect of social support on state anxiety levels during pregnancy. Social Behavior Personality: An International Journal, 41(7), 1153-1163. doi:10.2224/sbp. 2013.41.7.1153Morales, A., Sheafor, B. W. , Scott, M. E. (2012). Social work: a profession of many faces. (12th ed.). Boston: Allyn Bacon.Pantell, M., Rehkopf, D., Jutte, D., Syme, S., Balmes, J. , Adler, N. (2013). Social isolation: A predictor of mortality comparable to traditional clinical risk factors. American Journal of Public Health, 103(11), 2056-2062. doi:10.2105/AJPH. 2013.301261)

Geography of the Korean Peninsula

Geography of the Korean Peninsula The Korean Peninsula is an area located in Eastern Asia. It extends south from the main part of the Asian continent for about 683 miles (1,100 km). As a peninsula, it is surrounded by water on three sides and there are five bodies of water that touch it. These waters include the Sea of Japan, the Yellow Sea, the Korea Strait, the Cheju Strait and Korea Bay. The Korean Peninsula also covers a total land area of 84,610 miles (219,140 km).The Korean Peninsula has been inhabited by humans since prehistoric times and several ancient dynasties and empires controlled the area. During its early history the Korean Peninsula was occupied by a single country, Korea, but after World War II, it was split into North Korea and South Korea. The largest city on the Korean Peninsula is Seoul, the capital of South Korea. Pyongyang, the capital of North Korea, is another large city on the peninsula.Most recently the Korean Peninsula has been in the news due to growing conflicts and tensions between Nort h and South Korea. There have been years of hostilities between the two nations but on November 23, 2010, North Korea launched an artillery attack on South Korea. This was the first confirmed direct attack on South Korea since the end of the Korean War in 1953 (there are also claims that North Korea sunk the South Korean warship the Cheonan in March 2010 but North Korea denies responsibility). As a result of the attack, South Korea responded by deploying fighter jets and firing lasted for a short time over the Yellow Sea. Since then, tensions have remained and South Korea has practiced military drills with the United States. Topography and Geology of the Korean Peninsula About 70% of the Korean Peninsula is covered by mountains, although there are some arable lands on the plains between the mountain ranges. These areas are small however so any agriculture is confined to certain areas around the peninsula. The most mountainous regions of the Korean Peninsula are the north and east and the highest mountains are in the northern part. The highest mountain on the Korean Peninsula is Baekdu Mountain at 9,002 feet (2,744 m). This mountain is a volcano and it is located on the border between North Korea and China.The Korean Peninsula has a total of 5,255 miles (8,458 km) of coastline. The south and west coasts are also very irregular and the peninsula thus also consists of thousands of islands. In total there are about 3,579 islands off the coast of the peninsula.In terms of its geology, the Korean Peninsula is slightly geologically active with its highest mountain, Baekdu Mountain, having last erupted in 1903. In addition, there are also crater lakes in oth er mountains, indicating volcanism. There are also hot springs spread throughout the peninsula and small earthquakes are not uncommon. Climate of the Korean Peninsula The climate of the Korean Peninsula varies highly based upon location. In the south, it is relatively warm and wet because it is affected by the East Korean Warm Current, whereas the northern parts are usually much colder because more of its weather comes from northern locations like Siberia. The entire peninsula is also affected by the East Asian Monsoon and rain is very common in midsummer, and typhoons are not uncommon in the fall.The Korean Peninsulas largest cities, Pyongyang and Seoul vary also and Pyongyang is much colder (it is in the north) with an average January low temperature of 13ËšF (-11ËšC) and the average August high 84ËšF (29ËšC). The average January low temperature for Seoul is 21ËšF (-6ËšC) and the average August high temperature is 85ËšF (29.5ËšC). Biodiversity of the Korean Peninsula The Korean Peninsula is considered a biodiverse place with over 3,000 species of plants. Over 500 of these are native only to the peninsula. The distribution of species over the peninsula also varies with location, which is mainly due to the topography and climate throughout it. Thus the different plant regions are divided into zones which are called the warm-temperate, temperate and cold temperate. Most of the peninsula consists of the temperate zone. Sources CNN Wire Staff. (29 November 2010). Seoul Warns: Dear Price if North Korea Attacks Again. CNN World. Retrieved from: cnn.com/2010/WORLD/asiapcf/11/29/koreas.crisis/index.htmlCNN Wire Staff. (24 November 2010). After North Korean Strike, South Korean Leader Threatens Retaliation. CNN World. Retrieved from: cnn.com/2010/WORLD/asiapcf/11/23/nkorea.skorea.military.fire/index.html?hptT1Wikipedia.org. (28 November 2010). Korean Peninsula - Wikipedia, the Free Encyclopedia. Retrieved from: http://en.wikipedia.org/wiki/Korean_PeninsulaWorldAtlas.com. (n.d.). Korean Peninsula Map, Map of North and South Korea, Korea Information and Facts - WorldAtlas.com. Retrieved from: worldatlas.com/webimage/countrys/asia/koreanpn.htm

What is Utilitarianism What are two objections to this view Essay

What is Utilitarianism What are two objections to this view - Essay Example The man behind the Utilitarian concept is Jeremy Bentham and he weighed pleasure and pain as the consequence of one’s own action. More precisely, Utilitarianism refers to a concept where in the proportion of pleasure and pain is related to the course of action performed by a human being. According to this concept, only pleasure is good and pain is bad. The Utilitarianism concept can be considered as one kind of consequentialism, where the happiness is considered as the measuring tool to gauge the morality of an action. According to Bentham, only an action can be morally right if it brings utmost happiness to a person. If it is not bringing pleasure then the action is regarded to be wrong. Utilitarianism is an ethical theory which focuses on right and wrong based on an outcome of an action or a policy. This theory is not restricted around the interest of oneself but consider the goodness of other too. One of the principles of utilitarianism is that it gives high importance to t he role of pleasure and pain in our life. Secondly, it considers an action good or bad based on its consequences. Thirdly, this theory equates goodness with pleasure and bad with pain. Thirdly, it acknowledges pleasure and pain as a quantifiable emotion. Bentham has also attached some criteria to measure pain and pleasure like intensity, certainty, nearness and duration. Moreover, the criterion of â€Å"extent† is used to quantify the actions which affect many numbers of people. Objections to Utilitarianism Objection One: The one objection to Utilitarianism is that, life is not all about physical pleasure but the aspects like virtue, knowledge matters too. Is life a phenomenon, where action can be gauged with pleasure and pain seeking emotional element? Is it not core valuable principle of ethics and morality the corner stone of life? It is satirical to think that one achieves physical pleasure by conducting ethical and moral principles in life. Physical pleasure cannot be re garded as an end to the mission of life. Moreover, virtue is accountable only if one performs selfless service which in turn is not a pleasure giving affect. Additionally, knowledge is acquired through pleasure but by hard work and by undergoing painful experiences. Here utilitarian concept cannot be applied as the objection proves that gains from pain taking experience are far more valuable than actions which give only momentary physical pleasure. Response: The response to the first objection is that, life should not be only concentrated and focused on physical pleasures. The aspect like virtue and knowledge matters a lot when it comes to the issue of psychological pleasures of a human being. If a person has knowledge and good character he can gain self confidence and self realization which is far more superior to physical pleasure. . A man’s life should very well reflect morality, modesty and sacrifice. These elements might not give pleasure to a person, but they indeed pro ve his character to be valuable and divine. Moreover, acquiring knowledge requires hard work and the benefit of being knowledgeable is that one acquires wisdom. To acquire wisdom, one must go through various experiences in life and these actions are mostly less pleasure giving. For example, Socrates was a great Greek philosopher, who led an extremely simple life. He Life was not at all luxurious but his knowledge and virtue was par excellence. He never committed any action to achieve happiness but followed justice and morality. He experienced real mental happiness in practicing virtue and ethics but did not opt for physical pleasure as he defined senses as illusionary. Objection Two: Another objection is that,