Doll’s House Essay

Victorian England was marked by rapid industrial growth, resulted in changes in the society, organization and attitude of the people. It is the custom of a society to bring into play, its own rules and values, to satisfy their interests. The literary works of the Victorian Era were pictures of the contemporary society drawn by eminent writers of the time. Henrik Ibsen was one among them. The adverse aspects of the society were unraveled harshly by the author, in the play ‘Doll’s House’. Women were expected to surrender their life for the comfort of the family. This is well explicated in the play through the life of Nora, the principal female character. A thrash about maintaining their own self can be identified in the characters both male and female. The society of the era seemed to have coherent notions and concepts about masculinity and femininity. Deviation from such preconceived notions was not well accepted. Nora, the ‘doll wife’ of Torvald was confined in the comforts of her own home. She was denied the status of a wife. This was the fate of most of the woman characters of the period that appeared in the current literatures of the time. They had to struggle for the approval of the society they live in. What Ibsen wanted was to liberate woman from the conventional roles of bearer’s of children and their moral guides. The materialistic mentality of male characters of the time was revealed through Torvald,  Ã‚   an unsuccessful barrister who refused to take ‘unsavory cases’. This materialism was exhibited by his attitude towards his wife, that he considered her as an ‘asset’, not as his ‘partner’. The economic and social changes during nineteenth century made the people work for a place in the society based on money. The over powering morality is another major theme of the play. The heroic action of Nora to save her husband by forgery was a crime in the eyes of the society. Mrs. Linde betrayed her real lover and married another man only for money. All the characters of the play appear to be misleading and unreliable during their walks of life. This instability was true temperament of the period. Ibsen succeeded in gradually bringing out the real personality of the major characters of the play. Thus through a middle class family story, the author depicted the existing society and common life with power and precision. Reference Ibsen, Henrik. (1879). A Doll’s House. Capenhagen: Denmark.

Genre: Drama Essay

Dramas are serious, plot-driven presentations, portraying realistic characters, settings, life situations, and stories involving intense character development and interaction. Usually, they are not focused on special-effects, comedy, or action, Dramatic films are probably the largest film genre, with many subsets. See also melodramas, epics (historical dramas), or romantic genres. Dramaticbiographical films (or â€Å"biopics†) are a major sub-genre, as are ‘adult’ films (with mature subject content). Drama film is a genre that relies on the emotional and relational development of realistic characters. While Drama film relies heavily on this kind of development, dramatic themes play a large role in the plot as well. Often, these dramatic themes are taken from intense, real life issues. Whether heroes or heroines are facing a conflict from the outside or a conflict within themselves, Drama film aims to tell an honest story of human struggles. Drama Film Examples: The Shawshank Redemption – A former banker convicted of murdering his wife develops a lifelong friendship with a fellow prisoner, and ultimately tries to defy the odds by keeping hope alive inside prison walls. The Godfather – The aging patriarch of an organized crime circle must secure the future of his family’s empire by leaving it in the hands of his reluctant son. Casablanca – A jaded nightclub owner must choose whether or not to help his ex-lover and her husband flee Nazi-occupied Morocco. ________________________________________ DRAMA Sub-genres Biography A Biography drama incorporates dramatic elements into a biographical film. These films differ from Historical and â€Å"based in truth† films because they specifically chronicle the life of a person or a group of people. Biography films attempt to show a comprehensive and accurate picture of the specific subject, thus they tend to be serious and intense. Examples: Ray, Monster, Blow ________________________________________ Courtroom Courtroom drama film uses the justice system as a main component of the plot. The story usually unfolds inside a courtroom with the prosecutor, judge, jury, and the defense. Tension plays a large part in courtroom dramas as the verdict can often mean life or death. Examples: A Few Good Men, To Kill a Mockingbird, 12 Angry Men ________________________________________ Dramedy Dramedy film is a genre that has a dramatic tone yet important elements of comedy. In Dramedy film, the amount of drama and comedy are almost equally balanced. This balance provides comedic relief for the audience, while still addressing serious issues. Examples: Little Miss Sunshine, The Royal Tenenbaums, Lost in Translation ________________________________________ Historical Historical is a sub-genre of Drama film that examines a specific time in history or group of people. Many Historical films aim to portray true events and people. However, most Historical films are only loosely based on these events and people. These films tend to focus on the more glorified societies and people in history such as the Romans, specific Kings and Queens, or important political figures. Examples: 300, Frost/Nixon, Hotel Rwanda ________________________________________ Melodrama Melodrama film is a sub-genre that appeals to the heightened emotions of the audience. The plot and characters often are more unrealistic than those found in the traditional drama film. Melodramas usually cater towards a female audience and tell a story that centers on a great crisis and a heroic protagonist. Examples: The Bridges of Madison County, Steel Magnolias, Sophie’s Choice ________________________________________ Period Piece Period Piece is a sub-genre of Drama film that focuses on a specific time era. The era in which the film is set adds not only to the plot, but to the characters and costumes as well. A Period Piece films are often based on a novel. These films tend to have a longer run time than traditional Dramas. Examples: Pride and Prejudice, Mansfield Park, Romeo and Juliet ________________________________________ Political Political drama film contains themes, characters, and a plot specifically about politics and the political scene. The main protagonist is often at odds with the harsh reality of corruption in politics. Many Political Dramas are based in fact but focus on exploring conspiracy theories. Examples: Mr. Smith Goes to Washington, Wag The Dog, The Manchurian Candidate ________________________________________ Romance Romantic Drama film is a genre that explores the complex side of love. The plot usually centers on an obstacle that is preventing love between two people. The obstacles in Romantic Drama film can range from a family’s disapproval, to forbidden love, to one’s own psychological restraints. Many Romantic Dramas end with the lovers separating because of the enormity of the obstacle, the realization of incompatibility, or simply†¦ fate. Examples: Romantic Drama film include Titanic, Breakfast at Tiffany’s, Dr. Zhivago ________________________________________ Tragedy Tragedy Drama is a genre wherein the downfall of the character is caused by a flaw within the character. While Tragedy Dramas sometime put the character in extraordinary circumstances, this genre is really about the self-destructive behavior of the character. The flaws of the character come to a head and ultimately result in death or other form of degradation. Examples: American Beauty, Death of a Salesman, The Great Gatsby

Change and Development in the English Language Bachelor Essay

Change and Development in the English Language Bachelor - Essay Example ..is evidently Germanic." (Domingue, 90) Topic Sentence 2: The Middle English phonological component, as against that of the Old English, exhibits significant innovations such as the addition of a French stress pattern carried by the lexical loans and the reinforcement of a phonemic status for the voiced fricatives which also contributed to the development of the Middle English. Topic Sentence 3: Another chief characteristic that helped in the formation of the Middle English is the lack of any specific standards as in the Old English and "the fact that there was no written standard in Middle English as in Old English gives us evidence that these changes took place at different times in different areas..." (Trips, 7) Topic Sentence 4: Syntactic differences between Old English and Middle English can be apparently comprehended and "While (classical) Old English had a rather elaborate inflectional system for both verbs and nouns, much of this had withered away by early Middle English, and further reductions took place in the course of the Middle English period." (Fischer, 69) There have been significant changes in the Middle English phonology and syntax compared to Old English which helped the development of Middle English.

ExxonMobil - Future potential Essay Example | Topics and Well Written Essays - 3000 words

ExxonMobil - Future potential - Essay Example 7 3.1 Strengths of ExxonMobil †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 3.2 Weaknesses of ExxonMobil †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 3.3 Opportunities for ExxonMobil †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 3.4 Threats to ExxonMobil †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 9 4.0 Porter’s Five Forces Analysis of ExxonMobil †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 10 4.1 Threat of New Entrants †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10 4.2 Threats from Rivals †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 10 4.3 Supplier Power †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 10 4.4 Buyer Power †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 4.5 Threat of Substitutes †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 5.0 Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 12 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 13 Executive Summary There is no doubt pertaining to the fact that ExxonMobil happens to be the biggest publicly traded company in the world that deals in oil and natural gas. The recommendations extended in this report directly ensue from varied facts and factors like the number one position of ExxonMobil in the oil and natural gas sector, the immense growth potential of ExxonMobil and the steps being taken by the company to extend its business all around the world. So far as its financial position is concerned, ExxonMobil is suitably positioned and has the capacity to benefit from the fluctuating oil and natural gas prices. So as to be able to have an insight into the future potential of the ExxonMobil, the report intends to analyze ExxonMobil’s business operations and the overall business environment in which the company operates. The report holds that Exxon Mobil has an immense growth potential in the future. This conclusion ensues forth from varied facts. Over the years ExxonMobil has managed to retain a robust financial position and standing in the oil and natural gas sector. Besides, ExxonMobil is proactively expanding its activities at an international level and is making immense investments in the oil and natural gas sector. These advantages enjoyed by ExxonMobil are much augmented by the fact that the demand for oil and natural gas is continually increasing all around the world. In the light of these facts, the prospects of ExxonMobil seem to be propitious in the future. 1.0 Introduction In order to have an insight into the future potential of ExxonMobil, it will be useful to consider its past track record and history. In the past 125 years, ExxonMobil has successfully graduated from being the largest marketer of kerosene within the United States of America to being the largest publically traded company that deals in oil and natu ral gas (ExxonMobil 2012). In the present context, ExxonMobil is operating in many of the nations and is known word over by the dint of its famous brands like Mobil, Exxon and Esso (ExxonMobil 2012). It goes without saying that the contemporary world economies are largely dependent on energy and the energy needs of the world are immensely expanding with time. The products made by ExxonMobil facilitate transportation, have a usage in the petrochemical and lubricants industry and power generation.

Christians in the Empire Essay Example | Topics and Well Written Essays - 1000 words

Christians in the Empire - Essay Example Hence it is easy to imagine what a multitude of people can be reformed if an opportunity for repentance is afforded." The Roman Empire has also forbidden any secret meetings, and considered them to be political associations against the emperor as Pliny clearly states: "in accordance with your instructions, I had forbidden political associations." Christians were treated like treators, like conspirators, to the state and the established pagan religion. Pagans considered Christians to be a threat to their own gods, and they considered that misfortunes or natural disasters came from the Christians' God. Pliny didn't know how to prosecute the Christians. For him they were superstitious people, just ignorant people. So Pliny states the following as he didn't know what to do: "I have never participated in trials of Christians. I therefore do not know what offenses it is the practice to punish or investigate, and to what event. . ." Trajan tells him that he has treated the matter in the right way when he said: "You observed proper procedure, my dear Pliny, in sifting the cases of those who had been denounced to you as Christians." There is some uncertainty in Trajan's mind when he said: "For it is not possible to lay down any general rule to serve as a kind of fixed standard." But Trajan is positive about not persecuting the Christians. So he said: "They are not to be sought out". This policy makes it easier for Christians to live in the Empire as they were not going to be chased openly. It is also clear in Trajan's words that the anonymous accusations are not going to be taken into account. He said: "But anonymously posted accusations ought to have no place in any prosecution. For this is both a dangerous kind of precedent and out of keeping with [the spirit of] our age." This policy by the emperor eased matters for Christians as they were not going to be persecuted openly, but it was not a perfect solution as they were not considered to be normal citizens in the empire. They were still forbidden. 3. How does Tertullian justify the Christians refusal to worship the emperor Tertullian gives powerful reason for not worshipping the Emperor based on the nature of the Christians conviction about the true God. He said very convincingly: "For we invoke the eternal God, the true God, the living God for the safety of the emperors. . . ." Tertullian states also that Christians do pray in favor of all the emperors with the following words: "Looking up to heaven, the Christians - with hands outspread, because innocent, with head bare because we do not blush, yes! And without a prompter because we pray from the heart - are ever praying for all the emperors. We pray for a fortunate life for them, a secure rule, a safe house, brave armies, a faithful senate, a virtuous

Explain the determinants of daily price changes of a stock market Coursework

Explain the determinants of daily price changes of a stock market index of your choice - Coursework Example Based on relevant literature and economic theory, this paper explains why there is stock market price change almost every day. Determinants of Stock Market Price changes The table given below is a summary of stock price changes of Apple Inc, American Express, Ameriprise Financial Inc, Noble Corp and Johnson and Johnson, extracted from Bloomberg.com. This table illustrates daily stock price changes for the above mentioned companies. According to economists, there are various reasons and driving forces for this stock market price changes. Â   Apr-18 Apr-19 Daily Price Change Apr-20 Apr-21 Daily Price Change Apr-26 Apr-27 Daily Price Change Apple Inc 437.92 438.95 0.30% 439.3 448.21 2.00% 455.13 456.5 0.30% American Express 53.05 52.67 0.70% 52.67 52.83 0.30% Â   Â   Â   Ameriprise Financial Inc 69.7 70.1 0.60% Â   Â   Â   70.4 70.1 0.30% Noble Corp 46.79 46.82 0.10% Â   Â   Â   47.55 47.49 0.10% Johnson and Johnson 64.56 64.75 0.30% 65.11 65.44 0.33% Â   Â   Â   Source: Ro se, April 19, 2011, Rose, April 21, 2011, Rose April 25, 2011 and Rose April 27, 2011 The major forces in the market are demand and supply and the same play significant roles in fluctuating the stock price too. The above table shows that stock price of different companies change almost every day in different proportions. For instance, Apple’s share price change was 0.30% between April 18 and April 19 and 0.20% between April 20 and April 21. This change is the result of market forces namely demand and supply. In simple economic terms, if more people want to buy a commodity (share) than they want to sell it, then the price essentially increases. If more people want to sell it than buy it, then price conversely move down. It is highly important to understand what makes people prefer a particular share to another one. People like a stock only when they get good and positive news about the company, such as company’s earning. Investopedia (2011) considers market capitalizati on and company’s earning as major measures that people value stock price of a company. The value of a company is perhaps its market capitalization which can be found by multiplying the stock price by the outstanding shares. For instance, a company that sells its share at $250 and it has 10,000 outstanding shares has considerably less value than a company that sells its share at $100 and has 30,000 outstanding shares (250*10,000 = 250,000 whereas 100*30,000 is 300,000). People anticipate and even extensively go for studying the earnings or profitability of a company when they think to buy or sell its share, and if this causes them to buy more, as a result the demand will be more and the price will move up. If people find that company not to be profitable in long-run, they eventually will like to sell its shares and it will increases its supply causing price to decrease. Brigham and Houston (p. 10) explained that stock price changes over time as conditions change and investors obtain new information about a company’s prospects. A good example that he mentioned was stock price variation of Apple Inc. Its stock price ranged from $77 to 4193 between 12 months in 2008 rising and falling as good and bad news about the company released. Stock Price change and Gordon Growth model Gordon Growth mod

Describe and Evaluate the Circumstances in Which a Term may be Implied Essay

Describe and Evaluate the Circumstances in Which a Term may be Implied Into a Contract - Essay Example In some occasions the courts will read a term into the contract even though there has been no agreement. This could happen where the contract would not make sense if the term were not included. Implied terms can be implied by statute or by the courts. The Sale of Goods Act 1979 demonstrates how implied terms are used in contract formation. S12 of this Act implies that the person selling the goods has a legal right to sell those goods. Similarly s13 implies that the goods will correspond to the description if the goods have been advertised in a newspaper or catalogue. There is an implied term regarding the satisfactory quality of the goods under s14. It was decided by the court in Benfield (t/a Autoroute Circuits) v Life Racing Ltd [2007]1 that there was no implied guarantee that a particular outcome would be achieved. The court also found that there was no evidence to prove that the defendant was relying on the plaintiff for such a guarantee. Similarly the Supply of Goods and Services Act 1982 also have terms which are implied into the contract. Within that Act there is an implication that the services will be carried out with reasonable skill and care, within a reasonable time and for a reasonable price. In the past the courts have allowed claims under this Act where the goods have been of unsatisfactory quality, where the order has been delivered late or where the price is deemed to be unreasonable. In Walker Crisps Stockbrokers Ltd v Savill [2007]2 the court found that there had been a breach of an implied term of the contract that the broker would carry out his duties with reasonable skill and care. However in the case of Evans v Kosmar Villa Holiday Plc [2007]3 the court of appeal overturned the original ruling that there was an implied term that the holiday company would exercise reasonable skill and care in the provision of facilities and service at the

Byzantine and Islamic systems Essay Example | Topics and Well Written Essays - 1500 words

Byzantine and Islamic systems - Essay Example While previous adaptations played a major role in shaping the conflict that occurred between the Byzantine and Islamic empires, they were insufficient to operate on their own due to the consistent changes and dynamics that had occurred in the empires over time (Miller, 2002 n.p.). Therefore, it was inevitable for both systems to adapt a unique and current tactics and strategies that would not suffice for the intended dominance and supremacy wars. The Byzantine system borrowed more from the already collapsed Roman Empire of the 4th century, since they were more or less founded on similar principles (Watson, 2010 p87). Similarly, the Islamic systems also borrowed very much from the Huns, who were ancient Muslims who also had engaged in fights with the earlier Roman opponents, only that there was an addition of more Islam zeal during this period (Esposito, 1988 p37). Thus, it is apparent that both systems adapted strategies that would enable them defeat their opponents, which included f orging ties with the neighboring empires to reinforce their might. Nevertheless, through academic research, this explorative paper concluded that both the Byzantine Empire and Islamic System had military, cultural and economic force. However, the analysis found that the Islamic empire had a religious force behind their push, which served to compensate for the lack of a sophisticated administrative system, like the one that the Byzantine Empire had already put in place. Military within Byzantine Empire was made up of a large force, which did not reduce despite several incursions from the Muslims, owing to the continued growth of the population within the Byzantine Empire (Watson, 2010 p82). Byzantine Empire Military managed to maintain a huge force starting the 10th century through the 12th century, although the sufficient resources required to create such large armies and enhance their efficiency had dwindled over time, making it impossible for the empire to establish a large effici ent national army. The strength of the Byzantine Empire Military was based on the establishment of a sophisticated administrative system through the 10th and the 11th century, referred to as the theme system (Haldon, 2002 p12). This system divided the whole Byzantine Empire into several administrative units, which were then able to consolidate their authority over the territory they manned, at the expense of the establishment of large national army, which would require much resources and logistical planning and strategies. The thematic system was applied as an effective solution tool, to counter the Islamic army attacks, which were being experienced from different sides of the Byzantine Empire, making it possible for rapid response to the attacks, as opposed to the large national military response, which would be delayed by the logistical and the resource requirements (Miller, 2002 n.p.). The essence of the thematic military strategy applied by the Byzantine Empire, was to maintain a full time field presence of the troops in different regions of the empire that were prone to attacks, something that would not be efficient, through the use of a large national army (Esposito, 1988 p42). Military within Islamic System was based on a different system, which was an element of the previous adaptations from the Huns, who were also involved in conflicts with the earlier Roman Empire. The ‘hit and run’ tactic was the one the Muslim system mostly applied in their assault against the Byzantine Empire, which was perpetually threatened from various quarters. However, while the Muslim system borrowed the tactic from the Huns, who had previously engaged in a series of battle with the Roman Empire, they invoked the religious

Professional and Academic Skills Development Assignment

Professional and Academic Skills Development - Assignment Example Regarding higher education, personal development planning usually comprises involves the creation of a portfolio that contains evidence of the skills attained over a specific period. It is assumed in education that personal development planning can greatly assist in the creation of self-motivated independent learner who has a higher likelihood to move to a higher degree of academic achievement (Lee, 2009, p. 31). Personal development plans are in most cases a requirement in the CVs of employees and the employees who take part in business training are regularly asked to create their personal development plans. Personal development planning that covers five years can be done by an individual with the aim of organizing personal goals and making the attainable within a particular period (Masters, Wallace, and Harwood, 2011, p. 24). In the determination of my personal developmental goals, I have a belief that personal objectives are essential to achieving and maintaining professional success. Apart from professional success, I also have an objective to maintain a healthy environment for my siblings and my colleagues to achieve success in their careers. My goal is to become a role model for the people in my family as well as my colleagues. My goal is to show them a good example in terms of perseverance and diligence in maintaining individual success in their lives. I have a particular determination to achieve a sequence of objectives that will lead to the ultimate goal of owning a company of my own. From a professional point of view, I have the insight of where my interests lie, in building my career and motivating the people around me to become better in what they do.

Electric and Music industries limited Essay Example for Free

Electric and Music industries limited Essay â€Å"EMI† or Electric and Music industries limited is a British music company founded in 1931 as a result of a giant merger of two companies namely the UK Columbia Graphophone company and Gramophone company. Initially it was involved in manufacture of recording and playback equipment and provision of music to play in its machines. EMI Group Plc comprises two major companies i. e. EMI music based in Kensington, London England and EMI publishing based in New York. EMI is one of the four music companies in the world. The other three are Sony BMG, Warner group, and Universal music group. As we shall see Terra Firma, capital partners now own EMI since august 2007. This change of ownership was because of drastic decline in sales and a huge loss to the tune of 2000 million pounds in 2006/20007 financial year (http://www. businessweek. com/magazine/content/03_06/b3819058. htm? chan=search). This transition saw several artists walk out of EMI including Radio head, Sir Paul McCartney among others. The takeover also saw Guyhands, the new owner bring in new restructuring policies to reduce the labor costs by two hundred pounds. This was to be achieved by cutting up to two hundred workers out of the 5000 plus EMI labor force (http://www. cornerc. com/emi. htm). Initially EMI majored in the manufacture of gramophones, which went on successfully for a period of 40 years. However, during and after the world war two they ventured in the manufacture of radar equipment and guided missiles. They later began to manufacture broadcasting equipments with BBC being their main customers. They employed skilled engineers an example such was Godfreys Hounsefield who came up with the first scanning machine, used in medical imaging. EMI’s strategic choices Although EMI was established along time ago, an indicator that it had cut itself a niche in the music production industry, it had to come up with regular strategies to maintain its position in the market. This was also necessary to stay in level with its business rival e. g. Warner music group and others. In any business, it is mandatory that to acquire a large market share a manufacturer must produce quality products. This aspect of quality is what customers look for and therefore EMI embarked on producing quality and efficient products through the employment of skilled work force such as engineers. For instance the re skilled and able engineers who made sure that quality and efficiency was not compromised. Another very important tool EMI used to edge out its competitors was by signing contracts with popular artists. It roster of artists included both local and international artists who releases new albums every now and then. These regular releases helped EMI to offer its customers a wide rage of music choices. Emi continued investing heavily in the very best song writing standards across the world. Local artists included the Beetle Boys, Nora Jones. Lenny Krawtz, among others while artists from other regions included Japan’s Noriyoku Matiara, Latin American’s Marissa Monte, continental Europe’s Raffael, Diam among many others. These best talents enabled EMI to maximize all potential revenue opportunities. Due to hypercompetitive nature of the music industry, EMI has always been on the look out to remain executive in the industry. This, they have achieved by making systematic decisions, monitoring the decision effects, and adjusting where necessary. EMI’s fast, efficient and flexible business intelligence team draws these strategies. Through this intelligence team, EMI was able to embark on facilitating a new architecture for selling its products. They engaged an IT firm, Avanade who successfully designed a web services solution. This new architecture helped EMI to take advantage of unique interactive marketing opportunities, which offered a competitive advantage when signing new artists. EMI has also labored tirelessly in creation of new products, formats, channels, and new partnerships as a real competitive tool over its rivals. For instance, EMI diversified its distribution channels by introducing digital online selling. This has supplemented the physical selling method. As expected, this online selling has helped to cut the costs of shipping, and offered value to its customers’ dollars. Another competitive advantage of this method is that it’s dynamic, secure, and it’s flexible for easy extension to new E-commerce business technology initiative (http://www. avanade. com/customers/casestudy. aspx? id=39). EMI has also focused on creating of very attractive music content and making it available where consumers want it, when they need it, and in the format, they want it. This has helped them to maximize the demands for its artist works. Of more importance is the diversification of its product range, which has been a routine exercise as part of their business products. New corporate partnerships have been created and therefore making EMI’s music available in more than 56 countries. However, this market diversification has posed a greater challenge due to sprouting of both physical and digital piracy. However, through a series of successful legal suits the company has made progress in combating unscrupulous pirates. Another tool EMI continues to use in order to broaden its international market is by establishing right relationships on the right terms. This has made them to be in the fore front of the music industry and there fore exploiting new products and possibilities that digital technologies brings e. g. this innovative digital approach, saw EMI music produce the first ever album available on i-tunes. An indicator of how EMI music is exploiting new opportunities that digital technologies brings (http://billboard. blogs. com/billboardpostplay/2005/06/sales_and_marke. html) . Through these digital innovations, EMI music has therefore ventured in a wide geographical region with ventures in N. America, Japan, Continental Europe, Latin America, Australia, and in S. East Asia. In all this regions EMI music has entered into joint ventures with local companies, making its products to be widely accepted by the locals, a phenomenon, which could have been the other way if EMI music decided to go on its own. These international ventures have been successful because British had many colonies across the globe. Therefore, it has been easy to market EM products in the common wealth countries (http://www. ybase. com/detail? id=1025595). EMI limited is now one of the four leading companies after Universal music group, Warner music group and Sony BMG. Therefore, measures to protect it and make it sustainable strong in the music industry market have to be arrived at. His measures are not only purely for protection but also for building the company further. An example of such measure was EMI’s bold proposal move to buy its music rival Warner group. EMI argued that this move will not only cut down the cost of unnecessary competition but also will add value to the company share value in the London stock exchange market. Warner on its side did not take the proposal positively. EMI has also invested hugely on intensive marketing and promotion through collaboration with mobile phone manufacturers e. g. T-mobile which uses EMI music as its ring tunes. In addition, EMI music has entered into contracts with advertisers and media houses as a way of diversifying its revenue opportunities. Another milestone EMI has achieved in protecting its market share is by proper use of copyrights and hence reducing piracy. Critical success factors In order to achieve all the above strategies and objectives, EMI had to come up with a series of practices. These practices, which are in other words referred to as critical success factors, included the following; developing a distinctive approach towards its list of artists, which are its main assets. Also making consistence investment in artists with long-term carrier potential and maximizing its local and global sales. Another factor was getting in partnership with willing music companies across the world. This approach was seen as the only way EMI products would be readily accepted by customers globally. From EMI’s financial and performance data, it is evident that to some extend they achieved these success strategies. This is clearly shown by the number of business ventures it entered into the globe e. g. in Asia, Australia, North and South America among many other places. In addition, the roster of artists affiliated to EMI speaks volumes about this. It s evident then that EMI’s strategies and objectives were very much appropriate initially. This is the reason as to why EMI has been successful for a very long period. The strategies were in line with its resources and capabilities. EMI’s recourses and capabilities It is evident that the long term EMI’s success did not just come on a silver platter, it was occasioned by; intensive investment of capital, intensive marketing and promotion, tireless efforts by its skilled and able workers, regular releasing of albums by its long roster of artists, and lastly prevailing peace and stability in many countries it ventured into. To begin with, the main asset towards the support of EMI’s strategies was their large numbers of artists who were blessed with immense real musical talent. These artists released new hits every now and then and therefore this made EMI to be constantly in business, hence its expansion to overseas market. EMI being a company that started back before the start of the world war two stands a better chance in terms of competitive advantage from its rivals. This is so because its long time presence in music production industry makes it to have built a reputation with new and old artists. Long time presence in music industry makes it to be popular with its customers and therefore its volume of sales have always been high until lately when it started making losses. To satisfy its customer s demand as we saw earlier EMI achieved this by investing heavily in new technology whereby new brands of products were released every now and then. This new technology was achieved through EMI’s large workforce of able and skilled technicians. EMI group have two branches i. e. EMI music, and EMI publishing though they are very much separate from one another as its normal in music industry. These two branches have contributed a lot in making EMI what it is today. This is so because they supplement one another in that, the publisher branch publishes and records musical tracks while the music branch offers distribution and marketing services and thus EMI managed to sail successfully in its business endeavors. Its variety of branches also gave its customers a wide choice of products. These brands included music packaged in physical devices like disks and music digitally delivered to customers online. The above recourses and capabilities and many more others are what made EMI to be strategically capable in edging out its rivals, business wise. An evaluation of EMI’s current strategies Today the company being under the ownership of Terra Firma it has to make new strategies as one of the core actions in its efforts of regaining its lost glory. An example of these strategies is the labor force down sizing which its new owner, Mr. Guy Hands, brought in. Literally, this strategy will mean that a quite number of workers will face the axe. Its suitability therefore is wanting, because it will be contracting the company’s initial policies since quite a number of sectors of production will remain understaffed. All the same, it is worthy the cause since in the end expenses will shoot down and the saved funds channeled towards the main objective of reviving the once renowned music powerhouse (http://helium. com. tm/494190/music-industry-dying-painful). By looking at EMI’s business environment it not clear whether it will regain its lost market share. This is because the take over by terra firma was worsened by the walking away of some of it’s of long time artists therefore it will be difficult to win the back. It can also be argued that Mr. Guy Hands strategy was not in good faith because may be his main intention was to come up with a plan that will see him recover his money he paid for the takeover deal (http:www. whatmakesagoodleader. com/Porters-five-forces. html). In terms of feasibility, which is concerned with whether the strategy is implemental it can be said that cutting the labor force although easy to implement can be of no consequence when it comes to regaining its lost market share. This so because when some of EMI’s artists left, they obviously signed contracts with other music companies, which are probably its three major rivals and therefore increasing the level of competition. Basing this argument on competition, cutting the number of employees will not bring down the level of competition. Again, EMI badly needs the services of some of its experienced workers to turn around the situation facing it. For instance, EMI needs the services of IT technicians to bring new and fresh technological ideas to gain that competitive advantage over its three main rivals. It is in order that the money which were to be paid to the retrenched workers will be invested in researching for more technology, but in real sense new technologies mean more labor force to work on it (http://www1. ximb. ac. in/users/fac/dpdash/dpdash. nsf/pages/BP_Evaluation). On acceptability of this strategy, it remains to be seen because now EMI has been faced with financial constraints and hence it’s subsequent change of ownership. This change of ownership saw EMI being delisted from the London stock market, and mass walkouts of long time loyal artists. This is a phenomenon, which means that its volume of sales went down considerably, and consequently making EMI to find its self in a financial quagmire. This also affected the capital structure of the company with the shareholders being forced to sell their shares to the new owner. This policy also affected the functions of different departments in the organization. Some departments were merged, while others were scraped all together. The company’s reputation also went down especially its customers, suppliers lost faith in it, and therefore it can be said the general acceptability of this strategy was relatively poor. In conclusion it can be deduced that it will take some time for the company to fully regain its lost glory this so because in the music a single flop can lead to long time consequences. Music production is unique in that it involves the signing of long-term co tracts with artists, suppliers and stakeholders and therefore breaching such contracts is not a common thing. Unless during abnormal occurrences like in the case of the take-over of EMI by Terra Firma. However, EMI can build on from its other range of products to regain its popularity and market share.

Substance Dualism And The Mind And Body Philosophy Essay

Substance Dualism And The Mind And Body Philosophy Essay The basic idea substance dualism is trying to point out is the soul and the body are separate entities. The soul is the owner of its experiences and remains the same through your lifetime. The body and brain are physical while the soul is a mental substance. So in this case James Hartley has lost his soul. That soul which is the possessor of all his experiences including that of the murder is gone. So lets analyze James Hartleys situation based on the three perspectives of substance dualism given in the article. The basic awareness of the self states that our individual experiences make us unique. For only I possess my experiences which are solely mine. In this case we should stop calling him James Hartley for it is obvious he is no longer that person, he no longer possesses the experiences James Hartley had. In unity and the first person perspective it explains that no amount of third person descriptions of yourself can better describe you than you. I am I because I am aware of it through self-awareness. So James Hartley doesnt even know his name and is relying on others to tell him who he is. Physically he is James Hartley but mentally he is not. In the modal argument it states that if one could conceive an event than that event could be possible. It explains that we can easily conceive ourselves being disembodied but the same does not hold for our body and brain. We can mentally conceive ourselves being separated from the body. As stated in the article the soul is the owner of its experiences and is an enduring entity, meaning its not identical to its experiences it is in fact the conscious thing that has it. James Hartley in the article doesnt have any James Hartley experiences so that would simply mean his soul has somehow separated from his body. In Summary, it is not the body that makes the self it is the self that makes the body. If I were the sheriff I would not have gone through with the hanging. The reason doesnt even have anything to do with the story because I believe that ending someones life because you see it morally fit is an absurd idea. An eye for eye justice system is archaic and primitive. But to base it in the context of the story I would not have gone through with the hanging either because obviously somethings wrong with the person, he doesnt know who he is or what he has done. Its like youre hanging a newborn. Its just the body thats the same but inside its someone else. A medical checkup would need to be performed on the man to determine what has happened to him. Hastily ending his life like that was clearly in poor judgment. Part B: What does it mean to be human? Frankl is saying that our behavior is simply the product of the programming we have received genetically before birth as well as the constant programming we are receiving from our surroundings after birth. Human beings are simply extremely complex biological machines. The Nazis are the classic example of how normal thinking beings are able to commit heinous acts of violence against people who have done nothing to them by persistent brainwashing from a single mastermind or as I like to call it the master programmer. They make the perfect example because they seal the idea that humans are mere machines waiting to be programmed. Are our thoughts genuinely unique or simply the regurgitation of our genetic predisposition and the teachings we have received throughout our life? Well the Nazis seemed to have proven the latter. Frankl believed that the blood and soil concept of human life was developed at the desks and in lecture halls of nihilistic scientist and philosophers because these are the group of people who would dare go against the ideas established order has set forth. It seems that the most dangerous weapon a human can create is the perception of truth. So the Nazis believe that what they are doing is justified because of the truth that Jews are evil and therefore must be eradicated. So these scientists and philosophers are able to use truth as a weapon. They are able to project their ideas as the truth for the rest to blindly swallow. Part C: The Good Brahman Knowledge is better. Well the story does point out one good fact that is to choose reason over happiness is to be mad. So why than do we not choose happiness? If I were to tell you human beings had the tendency to be mad would this surprise you? In fact I think our lust for knowledge far exceeds any desire for mere happiness. That would be what separates us from animals I suppose, we value knowledge more. To not question would simply not be human. Maybe it might also have to do with our ego. Our ego governs us. To be imbecilic is to hurt our ego. As childish as the idea might be but what if we are just too egotistical to bow down to the simple beliefs like god has a purpose for us. If a huge ego went hand in hand with being without common sense we would readily accept happiness. What I mean by this is we would like to give in to the idea that we are intelligent because we ask all these questions others dont. I am smarter than you because I think and you dont. We shudder at the though t of gaining happiness through false beliefs. We do not believe that to be true happiness. Maybe just maybe this very fact is the only reason we choose to keep on looking for answers for things we very well know we cannot answer during our lifetime. To gain happiness via false beliefs is almost like gaining huge amounts of money through stealing. You cheated for your quick grab at happiness.

The Battle of the Sexes in Susan Glaspells Trifles Essay -- Feminism

The Battle of the Sexes in Susan Glaspell's Trifles 'Well, women are used to worrying over trifles,' (Glaspell 957) remarks crime scene eyewitness Mr. Hale in Susan Glaspell's short play Trifles. As this quotation blatantly demonstrates, literature has had a lengthy history of gender bias, both in terms of adequate representation of women as authors and as formidable, strong characters. In this reference to his and the sheriff's wives, Mr. Hale presents the argumentative conflict that will prove prevalent, if latent, throughout the course of this work. In the play, the male characters are regarded as intellectually superior to their wives, who are patronized as rather childish for their concern in domestic detail. In Trifles, Glaspell makes a feminist leap as she portrays her female characters with ample cunning to secretly and humbly triumph over male condescending. The action of Glaspell's play is executed by a mere five players, three of whom are men - a fact which in itself demonstrates the establishment of women as a minority, even in such a small sampling. The county attorney, Sheriff Peters, Mrs. Peters, eyewitness Mr. Hale, and Mrs. Hale are drawn together in a dismal and atmospheric farmhouse to investigate the murder of Joe Wright, whose wife is the prime suspect. Even in the play's most rudimentary introduction, we are presented with a marked distinction between the men's and women's perspectives. The men immediately perceive the house as a crime scene and as such feel compelled to interview Mr. Hale about details of his visit and officiously search for smoking-gun evidence as to the killer?s motives. Conversely, Mrs. Hale and Mrs. Peters comprehend the environment as something more inti... ...e women remain silent, withholding information from their husbands for the sake of an unhappy mistreated woman whose loneliness and isolation are not terribly far-removed from their own. In her article, Holstein refers to Trifles as a "deceptive play" (Holstein 282), and I believe that to be an excellent choice of description. Trifles only superficially masquerades as a murder mystery; Glaspell has, in actuality, crafted a battle of the sexes - a veritable war between men and women, so imperceptible and silent that not even the characters really know that it exists. Works Cited: Glaspell, Susan. "Trifles" The Bedford Introduction to Literature. Bedford/St.Martins: Boston 2005. Holstein, Suzy Clarkson. "Silent Justice in a Different Key: Glaspell's Trifles." Midwest-Quarterly: A Journal of Contemporary Thought (MQ). 44.3 (2003 Spring): 282-90.

Hydroponics Growing Without Soil :: essays research papers fc

Hydroponics: Growing Without Soil   Ã‚  Ã‚  Ã‚  Ã‚  The science of growing plants without soil has been known and used for more than one-hundred years. The word “hydroponics';, however, is comparatively new. Dr. W.E. Gericke is usually given credit for coining the word, which translated from Greek, means “working water';. The famous hanging gardens of Babylon were probably on of the first attempts to grow plants hydroponically. The work of Dr. Greicke in the 1920’s and 1930’s in California, however, is generally considered the basis for nearly all forms of hydroponics. During the 1940’s at Purdue University, Robert B. and Alice P. Withrow developed another hydroponic method. Their process was called Nutriculture. Nutriculture varied from Dr. Gericke’s method in that gravel was used as a rooting medium.   Ã‚  Ã‚  Ã‚  Ã‚  After World War II a number of commercial installations were built in the United States. The majority of these were located in Florida. Most were out of doors and subject to the rigors of the weather. Poor construction techniques and operating practices caused many of them to be unsuccessful and production inconsistent.   Ã‚  Ã‚  Ã‚  Ã‚  How is the quality of the food today affected by the methods of Hydroponics of today? Body   Ã‚  Ã‚  Ã‚  Ã‚  The growing media that is used for gardening greatly effects the production of the plants. If sand is used as a medium it should be tested thoroughly for any residue that might cause infected growing medium. The sand should be cleaned at least every three of four weeks. Leaching is also a major step, it is to be done at the end of each crop cycle ( Jones 69-70). Sand that is used for the medium should have sawdust mixed with it to allow for better drainage. The sawdust also makes the sand lighter and not pact together as easy ( Bridwell 86).   Ã‚  Ã‚  Ã‚  Ã‚  Gravel is another medium, it is used more often because it is easier to clean. If gravel is used round, smooth, river-type is preferred. Granitic types are the best because of its hardness. Whatever type of gravel that is purchased must be thoroughly washed and cleaned to get rid of any calcareous on the gravel. The size is also a factor when selecting gravel. The pieces of gravel should be no smaller than a quarter inch in diameter and larger than a half inch. Crushed stone is not preferred because the sharp edges can injure the root system.   Ã‚  Ã‚  Ã‚  Ã‚  The sterilizing process is an easy, but a long and tedious job.

Essay --

10. Factors In The Arab Springs Chicago Source: Arahala , Nardic, Spring 2012, Understanding the ‘Arab Spring’: Justice, Dignity, Religion and International Politics, Afro Eurasian Studies, Vol. 1, Issue 1, Spring 2012, 8-52 The Arab spring has been an event that is hotly disputed among the political science community. There is not any consensus on the general causes of the springs. In this article the author denies that there is one miracle factor that caused the Arab Springs. In actuality there are four major factors that the Author labeled out that lead to the uprisings that occurred throughout the Arab Nation. These factors are the Arab military, the cities, the youth and social media.( Arahala, 8,2012) Firstly, the military in the Arab countries was acting in a way that angered the general population. ( Arahala, 25,2012)This is because the military in the countries affected were attacking their own people. Those who protested against the government were often injured or killed due to governmental intervention. ( Arahala, 25,2012)If a person spoke out against the current governmental force the military was quick to step in and harm the person protesting. This caused the general population to feel animosity towards the established government. ( Arahala, 25,2012) In the text the youth movement and the cities were linked together. ( Arahala, 22,2012) This is because the cities were the places in which the youth gathered in order to protest against the established government. The highly educated youth were the majority of the protestors that rebelled against the established government. ( Arahala, 22,2012) Many of the youth that rebelled were highly educated and were unable to obtain a job after college. ( Arahala, 22,20... ...that represent an extremely radical version of Islam. (NPR Staff, 2011) This is in large part due to the fact that many Muslims believe that a Islamic government is necessary. (NPR Staff, 2011). However, this conservative Islamic government angers both liberals and westerners alike. Liberalist Muslims, believe that these governmental structures are not evolving, but reinstating many of the laws that plagued the previous leadership. Laws that deny Woman’s rights is popular among Arab spring countries. (NPR Staff, 2011). Westerns are also aggravated because many sought to create a more liberalized leadership in Arab Springs countries after the Arab Springs uprisings. Through the institution of Islamic government, the west feels that these governments that are inserted do not reflect a more liberal but a conservative interpretation of Islamic code. (NPR Staff, 2011)

Discussion of Ias 17 Leases

Advanced Accounting Theory & Practice Assignment: Discussion of IAS 17 Leases Huixuan HUANG Student ID: 500284151 Module Organizer: Colin Bradley Words Count: 1964 words Date of Submission: 17th April, 2012 Discussion of IAS 17 Leases Introduction Accounting for leasing is always being a hot topic. The standard setters of IAS 17 encountered much controversy when they tried to stop charging all lease payments to the income statement.In this essay, firstly, I will point out the key features of the current IAS 17 with its effect on General Electric Company for illustrative example. Then I will analyst the development of IAS 17 and its underling rationale. Finally, the criticisms of the standard will mainly be discussed, followed by the brief debate of proposed new leasing standard. Key features with example IAS 17 aims to prescribe the appropriate accounting treatment and disclosure to apply in leased items such as property, plant and equipment for both lessees (the user) and lessor s (the supplier).First of all, IAS 17 defines a lease as â€Å"an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time† (IAS 17) and then the standard classified a lease as finance lease if â€Å"a lease that transfer substantially all the risks and rewards incidental to ownership of an asset† (IAS 17). All other leases are distinguished as operating leases. It is the most prominent feature of IAS 17.Clearly, the classification of a lease, ignoring the legal form of arrangement, depends on the substance of the transaction instead, which means it concentrate on the â€Å"risks and rewards† linked with ownership rest with either the lessee or the lessor. IAS 17 provides five primary situations in detail as indicators which would normally be viewed as a finance lease. Additionally, the land element and the buildings element should be normally considered separately whe n distinguishing a lease. The minimum lease payments are allocated between the elements of the lease proportional to their relative fair values at the incipiency of the lease.Of course, IAS 17 requires different accounting for operating leases and finance leases. In the case of operating leases, as the lessee does not shoulder the risks and rewards of ownership, the annual leases payment are only recognizes on a straight-line basis over the lease term as an expense through the income statement. However, for finance leases, lessees are required to list leased items as an asset in their financial statements along with a related obligation for future payments to the lessor. It means it is not allowed to leave the leased asset and lease obligation out of the balance sheet.Finance leases must be capitalized in the lessee’s accounts. Take General Electric Company for example. As a lessee in operating leases, GE recognizes the lease payment as an expense on a straight-line basis ove r the lease term. Their rental expense under operating leases is shown as following. Cited from GE Annual report 2011 At December 31, 2011, minimum rental under operating leases for GE and GECS aggregated $2,387 million and$2,119 million, respectively. Amounts payable in the next five years follow. Cited from GE Annual report 2011As a lessor in operating leases, it presents these assets in statements of financial position according to the nature of the asset. The depreciation policy for leased assets is consistent with GE’s normal depreciation policy for similar assets. Lease revenue from operating leases is recognised in income on a straight-line basis over the lease term. GECS revenues from equipment leased to others were $11,343 million in 2011 and$11,116 million in 2010. As IAS 17 requires, under finance leases, GECS recognize assets in balance sheet and present them as financing receivables at an amount equal to the net investment in lease.Its investment in finance lease s includes direct financing and leveraged leases of aircraft, railroad rolling stock, transportation equipment, medical equipment, commercial real estate, commercial equipment and facilities, etc. Net investment in financing leases is following: Cited from GE Annual report 2011 According to IAS 17, many large companied such as GE have to convert their operating leases to finance leases. Such a conversion results in increasing on both current liabilities and total liabilities.These increases might have significant implication for financial analysis. Development of IAS 17 and its underlying rationale The growth in the leasing industry became massive in 1970s, which means leasing had been a significant economic resource. However, accompanied with the growth in off balance sheet financing, leasing in popularity led to a problem that companies’ financial statements were seemed to be distorted by the accounting treatment of leasing transaction. Thus, they did not show a true and fa ir view about their business activities by financial reports.Like many other standards, urgent action was needed as there was no uniformity in treating and disclosing the lease transactions to prevent manipulated accounting message occurring. IAS 17 proved to be very controversial accounting standards. Time witnessed the extent of the controversy. Originally, IAS 17 was published in September 1982 by the IASC and revised in December 1997. In December 2003, it was revised again and issued by the IASB. In April 2009, an amendment about the classification if land leases as a part of the Annual Improvements to IFRSs as made to IAS. Then the revised IAS 17 remains effect to now. The ASC in the UK expressed a concern that the standard might lead to undesirable economic consequences by reducing the quantity of leasing and that the lessee firm’s gearing might be affected disadvantageously by the inclusion of the lease responsibility. Nevertheless, â€Å"in the event, the commercial reasons for leasing and the capacity of the leasing industry to structure lease agreements to circumvent the standard prevented a reduction in lease activity.Evidence of lessors varying the term of the lease agreements to ensure that they remained off balance sheet is supported by Cranfield and by Abdel-Khalik et al. †(2008, Elliott, B. and Elliott, J. ) In current IAS 17, the leased items that substantially transferred the risks and reward to the lessee should be reported in the financial statements. The standard requires finance leases to be capitalized. The asset and liability should be brought onto the statement of financial position. Criticisms of IAS 17Unfortunately, there are strong criticisms raised in relation to the existing IAS 17S by securities regulators, professional accountants and other interested parties. The main criticisms focus on the failure of the existing accounting model to meet the needs of financial analysis for users of financial statement. Commonly, investors and other users of financial statements believe operating leases produce assets and liabilities so they routinely adjust the recognized amounts to recognize the assets and liabilities so as to make comment the effect of lease contracts in profit or loss.However, there are deficiencies in the information on leasing accounting in the current IAS 17. It cannot provide a complete picture of a company’s leasing activities and is difficult to compare entities each other. Equally importantly, existing IAS 17 could provide opportunities to structure leasing transactions whereby lease contracts can be built in a particular way in order to achieve a particular lease classification and lead to a particular outcome. For instance, a lease contract could be fabricated in such a way that it is not in accord with any bright-line indicators of IAS 17.Consequently, it is classified as an operating lease in order to obtain an economic source of unrecognized financing and thereby achi eves a particular capital structure. Moreover, the two different accounting models for leases might lead to very different accounting treatment for similar transactions. This also reduces comparability for users of financial statements. Some critics of IAS 17 have pointed out another problem that the existing accounting model is conceptually deficient. IAS 17 only identifies as liabilities obligations due under finance leases, not those under operating leases.Specifically, arriving at a lease contract, the lessee obtains the right to use the leased equipment, which fulfills the board’s definition of an asset. Similarly, the obligation of the lessee to pay rentals also meets the definition of a liability. However, the right and obligation are not recognized if we identify the lease as an operating lease. In addition, accounting model for leases growingly differs from other contractual arrangements, which gives rise to inconsistent accounting between lease arrangements and simi lar arrangements that are not defined as lease arrangements.Besides, managers and auditors have complained about complexity of the existing accounting model. Especially, it is difficult to define a distinction line between finance leases and operating leases in theoretical way. As a result, the standards employ bright-line tests and a mixture of subjective judgment, which is hard to implement. Future of IAS 17——Draft ED/2010/09 In March 2009, a joint discussion paper on leases issued by the IASB and the FASB. The objective of this project is to correct and improve those deficiencies in IAS 17.On 17 August 2010, the exposure draft, Draft ED/2010/09, was published to set out a proposal for a new IFRS on leases. There are more than seven hundred comment letters received on it. A re-exposure is expected in the second quarter in 2012. The board plan to issue the new standard after 1 January 2013. The ED would correct the apparent weaknesses in the current standard and the p roposal would lead to a significant improvement. The distinction between finance leases and operating leases would be eliminated. It would set out new accounting methods on leasing for both lessees and lessors.Within the scope of the proposal, lessees would be no longer permitted to treat leasing as off-balance sheet financing in the right-of-use model but would be reflected as assets and liabilities, regardless of the form structure, if they meet the definitions in the Conceptual Framework. Furthermore, ED/2010/6 would help to show a more accurate measure of a company’s gearing or capital structure and enhance the comparability characteristic of financial reports. However, new issues emerge that need further consideration. For the proposed revenue standards, further clarification is needed on the â€Å"continuous transfer of control† criterion.The proposal might give rise to diverse explanation for certain types of contracts. Secondly, although the lessons’ acc ounting in proposal is conceptually sound, the lessors’ accounting lacks theoretical virtue. Employing a hybrid model is contrary to the single right-of-use model. The performance obligation method recognizes the underlying assets, lease receivables and two income streams, interest income and lease income as well. It is conceptually weak because, in reality, there is only one underlying asset and one income stream from lease payments.Although this approach brings about significant economic benefits, side-effect could also occur when testing impairment of underlying assets and lease receivables. Turning to derecognition approach, although it more closely consists with the single right-of-use model and has more theoretical merits, its new concept of residual asset requires further deliberation. For instance, whether it meets the definition of an asset? If it is so, is it a tangible asset or an intangible asset? Conclusion Although the current IAS 17 encountered many comments, t he joint leases roject is still under development and the explained provisions are not final. There is no doubt that the proposed new leasing standard provides a more accurate representation of the economic transaction in the leasing field. The users of financial statements will make better decision with more complete information. But to some extent, it is more onerous than the existing accounting rules so that probably, some small entities daunt their progress faced with the increasing complexity rules and investors will have to calculate by themselves on the implications of this new information.So IAS  17 still works. Hopefully, the final standard is expected to be issued later in 2012 and to become effective in late 2013 or early 2014. In short, it cannot be disputed that it is crucial for anyone to clearly understand the new standard that is keen to interpret financial statements accurately.Reference [1] Billenness, L. (2010), ‘The Future of Lessee Accounting: Everything You Wish You Never Had to Know About the New Lease Accounting Standards’, EMEA ViewPiont, December 2010 [2] Byrnes, N. 2006), ‘You May Be Liable for That Lease: FASB’s Review of Lease Accounting Standards Could Really Hammer Retailers’, Business Week, June 5 2006 [3] Deloitte’s IFRS Global Office, (2010), ‘IFRS in Focus——IASB issues Exposure Draft on Lease Accounting’, [Online] Available at: http://www. iasplus. com/en/publications/ifrs-in-focus/2010/ifrs-in-focus-2014-iasb-issues-exposure-daft-on-lease-accounting-august-2010/file [Accessed 4 April 2012] [4] Elliott, B. and Elliott, J. (2008), ‘Financial Accounting and Reporting’, 12th edition, London: Pearson Education Limited, pp433-448 [5] Grossman, A.M. and Grossman, S. D. (2010), ‘Capitalizing Lease Payments: Potential Effects of the FASB/IASB Plan’, CPA Journal, May 2010 [6] IASB (2010), ‘Snapshot: Leases’, [Online] Available a t: http://www. ifrs. org/NR/rdonlyres/FBE30248-225B-48AF-AAE5-96494D83A978/0/LeasesSnapShot0810. pdf [Accessed 16 April 2012] [7] IASC Foundation staff, ‘Technical Summary: IAS 17 Leases’, [Online] Available at:http://www. iasb. org/NR/rdonlyres/B8ABE9AA-8F5B-4301-866E-ED2D423504E7/0/ias17sum. pdf [Accessed 4 April 2012] [8] IAS 17 [Online] Available at:

Breaking Norms of Society

â€Å"Norms are rules which specify appropriate behavior in a given range of social contexts. A norm either prescribes a given type of behavior, or forbids it† (Giddens 1997, p. 583). The importance of norms in our society is not negotiable. Those who follow the norms of our society have better chances to find stable social position, and will hardly lose it. Those who do not treat social norms properly or neglect them risk being rejected by the society within which they exist. However, as we live in extremely diverse society, breaking the norms of society does not always lead to uniformly negative reactions.My experiment has proved this assumption. It is not rare that informal (folkway) norms go against the formal (legal) norms of the specific society. For example, many nations still praise the principles of vengeance against the legal ban on murder. In his book, Newman spoke about the military obedience and the legal limits of warfare in the hands of a military. For a militar y during the war, â€Å"one legal justification for killing is warfare† (Newman 2006, p. 18), but this does not mean that killing should be massive and meaningless. I had a chance in my life to get acquainted with the people of Russian origin.I always kept to the thought that Russian people preferred drinking alcohol during their parties, and when I was invited to their party I was prepared to that. I was already looking for excuses because I did not drink. However, it was the informal norm that each guest had to taste the host’s home-made alcoholic beverage. No one evidently knew or even imagined that I would be able to refuse and to simply neglect that long lasting informal tradition. Yet, I did refuse. In addition, I simply did not like drinking. I felt uncomfortable, because I knew that I was breaking an important norm, and still I could not step over myself.As I later understood, different nations treated their informal traditions in a similar way: they preferred when other people followed them even against their will. Legal norms are frequently neglected or are not respected, but not to follow informal traditions often means not to be accepted into particular society. Moreover, I was extremely interested in tracing the reactions of other people towards my behavior. When I was offered a drink, I refused. I was surrounded by Russian people, and my refusal was extremely surprising to them. Later I noticed that the different people displayed different reactions in terms of my refusal.I spent the rest of the party with them, and I was hearing them talk about me here and there. Some people openly expressed their displeasure with my behavior as they were talking to each other. The host of the party came up to me and whispered that I should not have behaved as that. I also heard that some people still did not reject my position, and they were even trying to justify my conduct. No one with the exception of the host has expressed his view openly. Non e of the Russian guests ever tried to explain me why my conduct could be negative or why I would have to follow their traditions.Ultimately, I was never invited to this house again. From the viewpoint of sociology, norms are rather complex sets of meanings for a particular society. As I have later understood it was extremely important for the Russian host that I followed their principles and informal traditions. The fact that I was never invited to their house again told much to me, but the reactions of people at the party had told me even more. First of all, I now realize that the reaction of people at breaking informal norms is never uniform, even when these people belong to one particular society, the norm of which was broken.It is very probable that they had also broken their own norms for various reasons, and breaking social norm once may turn into the regular process of routinization. Once people â€Å"have taken the initial step, they are in a new psychological and social si tuation in which the pressures to continue are powerful† (Newman 2006, p. 25). One important fact meant a lot to me: none of those who supported me in my behavior openly expressed his position to me. This was evidently another way not to break the norms of the society in which they found themselves, and not to face the risks of being rejected.When my Russian acquaintances stopped contacting me, I understood that I was not accepted into their society due to my refusal to drink. Probably, they could accept such conduct within their circles, but not from a person who was actually alien to their traditions as I was. I still realize that if I appeared in similar situation once again, I would have to analyze the informal traditions before I came into a new society, and would openly explain to other people why I would not perform certain actions. ConclusionThat type of experiment had led me to several serious conclusions. First, societies treat their informal traditions more obedient ly and more thoroughly than they treat the commonly held legal norms. In my case, there were no legal norms which would make me drink, yet I was not accepted into the Russian society again. Second, the reaction of other societal members at breaking folkway norms is never uniform. In this context, there are far reaching sociological implications for such conduct: even when people accepted my position they never expressed it openly.This meant that for a person to be within his own society was much more important than expressing his own thoughts and ideas which went against the norms and traditions of that particular society. I have expected that the reaction of people towards my conduct would be somewhat different: I anticipated that they would be open with me and would even try to explain why my behavior was wrong or to what consequences it could lead. However, they tried to create an impression that they were indifferent towards what I had done.Their indifference was only surface, b ecause in their minds they were trying to weigh all pros and cons of my actions. It was evident that the way people treated their folkway traditions ultimately determined the way they behaved towards those who broke those traditions. The host of the party was one of those for whom informal traditions were extremely important: he was the only one to express his displeasure to me. References Giddens, A. (1997). Sociology. London: Polity Press. Newman, D. (2006). Sociology: Exploring the architecture of everyday life. 6th edition. Pine Forge Press.

Oedipus the King Essay

One of the most important literary devices used by Sophocles in his play Oedipus the King is what is known to modern critics as the â€Å"Greek Chorus. † The chorus was an important part of Greek tragedy, not only in the plays of Sophocles, but in the work of many other playwrights as well. Sophocles, in addition to incorporating well-known myths and historical motifs into his play, used the chorus as an additional method by which to ensure the audience’s understanding of the action on the stage. He also used the chorus to help the audience to feel a sense of a participation in the action of the play and to direct their sense of the plot and to focus the audience’s sympathy on appropriate characters. The use of the chorus in Greek tragedy was, as mentioned, a common literary device, but Sophocles is well known for being a creative adapter of conventions and in his hands, the chorus functions in myriad capacities, some obvious and some subtle. In order to appreciate the importance of the chorus in a play like Oedipus the King, it is crucial to first have an understanding of how the chorus traditionally functioned in Greek tragedy. Physically, the chorus was made up of â€Å"an anonymous group of fifteen† (Taplin 12) who, in addition to functioning as characters within the play, proper, also participated in the orchestra, providing â€Å"musical accompaniment [†¦ ] on the aulos, a double pipe with reeds [†¦ ] the aulos-player stood in the orchestra, also in tragic costume† (Taplin 12). The chorus also chanted, snag, and danced â€Å"the choral odes which divide the acts of tragedy† (Taplin 12) while occasionally singing or chanting † in lyric dialogue with the actors† (Taplin 12) . In addition to these roles, the traditional chorus also featured a leader: â€Å"the koryphaios, probably distinguished slightly by costume† (Taplin 12) who might also contribute dialogue to the play. Furthermore, the chorus held a connotation for Greek audiences which is all but unknowable to modern observers and this connotation relates to the presence of â€Å"chorale† bodies of chorus-like arrangements in everyday Greek society. Even the rudimentary aspects of the chorus in its theatrical incarnation: singing and dancing, held for the Greeks, a very different social and cultural resonance than for moderns. In Greek life, † a chorus was an integral part of many communal occasions, religious and secular—festivals, weddings, funerals, victory celebrations,† (Taplin 13) and the chorus also helped to lend a sense of ritual and ceremony to â€Å"all ‘festive’ occasions in Greek life† (Taplin 13). As such, the chorus as a literary device held for the Greeks in relation to theater: â€Å"a prominent and important place [†¦ ] in the performance as a whole† (Taplin 13). The distinction between ancient and modern observers is a very important distinction to make when discussing the Greek chorus as a literary device. Quite simply, for the modern observer, the best understanding of the function of the chorus may well be that the modern observer should regard the chorus as a kind of bridge between the mythical action of the play and the audience who observes this action. In fact some critics assert that this â€Å"bridge† role was also intended by Greek playwrights who used the chorus and specifically intended to be used this way by Sophocles in Oedipus the King. For these critics, the chorus represents â€Å"an â€Å"ideal spectator† that directs our thought and attention† (Hogan 44) and this is an intentional function of the chorus as a literary device as adopted by Sophocles. Obviously, in its function as a bridge between the audience and the action on the stage, the chorus in Oedipus the King plays a pivotal, rather than decorative role. For example, in relating a sense of irony to the audience, the chorus is used by Sophocles specifically â€Å"On three occasions† (Hogan 21) to provide a focal point of ironic realization on the audience’s behalf. Therefore, when â€Å"Oedipus defends his innocence [†¦ ] both he and the chorus of Athenians remain profoundly sensitive to the pollution that still clings† (Hogan 21) while, similarly, when â€Å"Oedipus rationalizes the murder† (Hogan 21) he invokes the sense of the chorus-as-court-of-law. The irony, of course, being that both the chorus and the audience are sympathetic to the plight of Oedipus just as it is hoped on Oedius’ behalf that â€Å"A court of law would be sympathetic† (Hogan 21). Another example is when Oedipus speaks to the chorus and says: â€Å"I pray god that the unseen killer, whoever he is, and whether he killed alone or had help, be cursed with a life as evil as he is, a life of utter human deprivation. † (Sophocles 28, 297-300). Here, the coryphaeus, or leader of the chorus, also speaks lines which, ironically, indicate that he â€Å"is thinking of the killer, who is much nearer for questioning than he knows† (Hogan 36). Each of these uses of the chorus by Sophocles heightens the sense of irony in the play while simultaneously promoting a sense of audience involvement and, obviously, forwarding the plot of the tragedy. The chorus is exceptionally important as a device in helping to direct the action of the play to and through the climax. The verbal interplay between Oedipus and the chorus increases near the end of the play. By inspecting â€Å"Oedipus’ words (and to the Chorus’) during the final part of the play, we will learn what beliefs and allegiances have survived† (Sophocles 14) and what little glimmer of redemption can be said to exist in the play’s tragic climax and aftermath can be gleaned from the words of the chorus, which close the play. Although Oedipus’ closing speeches are filled with pain and lamentation, the human world remains to him as â€Å"he hears the voice of the Chorus. Clarity and poise return as he tells the Chorus it was Apollo who destroyed his life, but that it was he and no one else who chose to strike out his own eyes† (Sophocles 14). The chorus,then, emerges as the target Oedipus’s confession and the implied target of the â€Å"moral† of his story. The audience, of course, is the chorus and vice-versa, so that the closing lines of the play: â€Å"Don’t call a man god’s friend until he has come through life and crossed over into death never having been god’s victim† (Sophocles 67, 1765-1766) emerge as the cathartic â€Å"lesson† distilled from the mythic action of the story, by way of the chorus, to enrich the audience’s understanding. Works Cited Hogan, James C. A Commentary on the Plays of Sophocles. Carbondale, IL: Southern Illinois University Press, 1991. Sophocles. Oedipus the King. Trans. Robert Bagg. Amherst, MA: University of Massachusetts Press, 1982. Taplin, Oliver. Greek Tragedy in Action. London: Routledge, 2003.

“A” for Alienation Essay

Alienation is a common theme in all writing; however, in The Scarlet Letter by Nathaniel Hawthorne, never has alienation been so vividly accounted. The Scarlet Letter is a story about Hester Prynne, a woman who commits adultery against her husband named Roger Chillingworth, with the local reverend named Arthur Dimmesdale; the result is a strange child named Pearl. The plot thickens as the mistress and the reverend strive to keep their sin a secret, and as Chillingworth appears back in town hiding his true identity; it climaxes on a scaffold where all secrets are revealed. Alienation is a heavy theme throughout the book, and it adds an incredible twist to see it’s affect on the characters. Alienation is portrayed through symbols, behavior, and drama with Hester, Pearl and Dimmesdale. Each character is associated with an important symbol that sets them apart from society. They also each deal with their alienation in different ways with different behaviors, and they are treated d ifferently by society causing drama. In the end, some can deal being outcasts from society, but some cannot. Hester, the main character of the book, is most evidently alienated from society for her sin. The most important symbol in the book, the embroidered â€Å"A† on her bosom, sewed on as punishment for adultery, is also a symbol for alienation. She is different from all of society because of that mark, and can never live a normal life because of it. â€Å"†¦Let her cover the mark as she will, the pang of it will be always in her heart,† (38), said a townsperson at first sight of the scarlet letter. As seen in this quote, society will always look at the scarlet letter as a wall between themselves and Hester. Hester’s behavior shows how greatly she is affected by her alienation. â€Å"Lonely as was Hester’s situation and without a friend on earth who dared to she herself, she, however, incurred no risk of want,† (57); in this quote one sees how being alienated from society can cause a person to become an introvert and become a lifeless body as Hester had become. There is a lot of drama surrounding Hester; all of society looks at Hester in shame. This complete shun from society drives Hester to live in an isolated cottage away from people. â€Å"In this little, lonesome dwelling†¦Hester established herself with her infant child,† (57). This particular dramatic  event alienated Hester geographically as well as socially. Hester’s alienation also causes others to become alienated like her daughter and the one she has an affair with; however, Hester is most sharply alienated from all. Hester’s daughter, Pearl, is also alienated from society. Her alienation has different circumstances, however, because she was born an alien, she did nothing wrong. Since she is the product of sin, many consider her a â€Å"demon child† with supernatural powers. For this reason, she herself is a symbol of her alienation; â€Å"It [Pearl] was the scarlet letter in another form; the scarlet letter endowed with life!† (70). She is compared to Hester’s symbol of alienation, but she is a breathing, living form of the same symbol. She alienated herself and her mother from society. She is not your normal child, she acts very different; â€Å"She [Hester] could recognize her [Pearl] wild, desperate, defiant, mood, the flightiness of her temper, and even some of the very cloud-shapes of gloom and despondency that had brooded in her heart,† (63). In this description of Pearl’s behavior, we see a child that does not fit in your normal Puritan mold; she is a child filled of energy, character, and mischief. She finds a way to live a happy life regardless of being an outcast from society. Because of Pearl’s behavior and her mother’s sin, lots of drama occurs around the possession of the child; â€Å"Women it is thy bandage of shame! †¦It is because of the stain which that letter indicates, that we would transfer thy child to other hands,† (76). Here, Governor Bellingham is trying to take Pearl from her mother to give her a â€Å"normal† life in attempt to raise the child into your average, molded Puritan. Pearl is a free willed little girl who circumstantially is outcasted by society. Arthur Dimmesdale, the local reverend, is Pearls father; however, this is a secret kept from society and is revealed in the final scene. Dimmesdale’s secret guilt alienates him internally from everyone around him. His hidden sin is eating him alive while he continues to put a mask on and preach to society as if nothing is wrong. This hidden secret is symbolized in the book as an unknown marking on his chest over his heart. â€Å"With a convulsive motion he tore away the ministerial band from before his breast. It was revealed!†Ã‚  (172); here, Dimmesdale reveals the markings on his chest to all of society and reveals his secret. This marking, weather it be a scarlet letter or not, is what symbolizes his alienation. It is an internal alienation from the outside world, and is not known by society until this moment. His behavior prior to this event should signs of a deep illness, not curable by any medicine. â€Å"His nerve seemed absolutely destroyed. His moral force was abused into more than childish weakness,† (109). Dimmesdale is weak in spirit and in health due to his extreme guilt alienating him from society. His behavior reflects his health which is in jeopardy due to his secret. This extreme pressure causes dramatic events to occur before the final climax. â€Å"Walking in the shadow of a dream, as it were, and perhaps actually under the influence of a species of somnambulism,† (101). The author here describes Dimmesdale’s journey to the scaffold one night; this night he can take the guilt no longer. It describes him to be in another world controlled by his guilt. He is alienated from all when he is in this frame of mind, and this can be seen through dramatic events such as this. Dimmesdale’s secret sin has caused his character to change considerably while ali enating him for the rest of the town. The three â€Å"aliens† in this story have different types of alienation, and are under different circumstance too; nevertheless, the simple fact remains, they are alienated from their surroundings. Each character deals with their alienation a different way, and this is evident at the end of the story. Dimmesdale cannot take his inner guilt any longer and dies, Pearl fights through her problems to live a normal life, and Hester lives forever in her sin on her own. Through symbols, each character’s behavior, and the drama occurring in their lives, alienation can be depicted with each character; however, the outcome of their alienation is governed only by the inner qualities of the character that the author has created. This reoccurring theme in literature has never taken a similar twist of outcomes, and it has brought interest, excitement, and meaning to the story.

Controversy of Funding for Education Term Paper

Controversy of Funding for Education - Term Paper Example In most countries, government institutions host most students. This congestion has jeopardized the quality of teaching and, as a result, the students’ performance is extremely poor compared to private schools. The financial investment in education has increased tremendously compared to early times. The increase in expenditure per student has not had clear explanations. There are exceedingly strict deadlines for fee payments and, most students do not manage to pay the fees on time. This has seen most students remain at home due to lack of fees. A critical issue in education finances are misappropriation and embezzlement. The funds are put into many activities and, this leads to mismanagement of the money. On the other hand, there are a lot of education developments that are being carried out. The education sector has developed tremendously despite the alarming financial challenges. Most institutions that provide education have diversified their activities, and this has made the m appear like profit making institutions. The government is not providing enough funding to the education system. (Pillay, 2010) There are many development projects in the country but, surprisingly, very few involve education. There are some exceedingly controversial situations whereby, the government will use money budgeted for the education sector to subsidize other sectors such a health and environmental sectors. For example, this leaves the education sector with a deficit and will not manage to perform all the planned activities. Readers view Although there is a vast investment in education, it the benefits of education can not be underestimated. Students have been performing exceedingly well. This is evident in the many ideas that are emerging from extraordinarily young students. The students have been given an opportunity to explore wide in education to exploit their ability. There have been significant development in the education sector and this is has been as a result of he avy funding. The introduction of free primary education is a chief issue in the education system. Although, there are no enough funds, a lot of students have benefited. The introduction of school feeding students while in school has enabled many students to be comfortable at school. Although the quality of education is not extremely superior, the stakeholders in the education sector should try their best to ensure that there are adequate funds to meet all the needs. The funds in the education sector should be put in the intended purpose. All the money used should be accounted for and any amount that is not used should be returned to the appropriate account. Any person who misappropriates education funds should be forced to refund the money and stringent legal measure should be taken. Government and the education stakeholders should ensure that the teachers are remunerated well and at the right time. Parents and guardians should pay any amount that is asked by the government. This wi ll enable the government cater for the basic needs for the students. The schools should also have clear mode of payment so that students are not out of school because of lack of adequate fees. This amount should be favourable to all people and should be enough to cater for education needs. All the needy students should get financial assistance from the government. The basis of distributing the loans should be dreadfully transparent to avoid bias. This has provided

ACTION LEARNING PROJECT REPORT - Motivation and Performance Research Paper

ACTION LEARNING PROJECT REPORT - Motivation and Performance - Research Paper Example he paper will have an introduction with a brief description of the topic, the research methods used, the outcome of the research, conclusions and the recommendations made. In particular, this paper explores how the understanding of theories on motivation can aid managers in increasing the employee performance if implemented doable and practical applications aiming at increasing employee motivation. The creation of a motivational workplace engaging in non-demotivating practices; the development of a managerial approach that is motivational in nature and promotes satisfaction and performance; and the institution of equitable reward policies providing real and attainable incentives to the employees based on a well understanding of the motivational theories will help in bringing the motivation theories into the realm of practicality. Motivation is a key component in the work behavior. It can be defined as the force driving the employees’ behavior at the work place. It is the reasons behind an employees’ stake of carrying out a certain task and involves both emotions (feelings) and cognition (thinking) aspects. Motivation is a key factor contributing to performance levels of the employees at the work place (Mwita, 10). There are three aspects of motivation namely; direction, what is the behavior and level of accomplishments of the employees; effort, what level of psychological or physical capacity is an employee devoting to the behavior; and persistence, for how long can an employee maintain the direction and efforts. However, it should be noted that the employee’s motivation does not dictate all the behavior. The ability of an employee and resources available to the person among other factors contribute to the person’s behavior. Successful work performance by employees results from different motivational factors. Performance and incentives management some work behaviors aspects more than others. In dealing with motivation and performance it is wise to

Economic Implications of IPhone5 Research Paper

Economic Implications of IPhone5 - Research Paper Example It was desired that, with the launch of Iphone5, an estimated 3 billion dollars would be channelled into the United States economy by the end of 2012. In spite of this contribution by Iphone5, the expected economic growth of the United States is to be within a weak rate of 2-2.5% between the periods of October to December 2012 (Rushe, 2012). With the release of Iphone5, an estimated pre-order sale of over two million units was recorded, using these records, Apple hoped to sell more than forty million units by the fourth quarter of 2012. With such deliberations, it is evident that Iphone5 has played a great role in improving the economy in different ways. Positive impact of iphone to the economy With these kinds of figures, it is obviously noted that Apple is growing together with its products, which is a good sign of the economic growth of the United States. It is projected that the sales of Iphone5 could end up boosting the United States economy (Worstall, 2012). Iphone5 would produ ce an estimated 3.2 billion dollars in the fourth quarter, or 12.8 billion dollars annualized, which would end up adding 0.33% to the GDP growth in the last quarter of 2012, even when previous Iphone generations are kept at a solid pace. The last Iphone4 launch was virtually around the same time as that of Iphone5 in 2011 (Agarwal, 2012). The overall sales within the launching month outperformed the expected expectations. Iphone sales occur either in retail stores or on-line. Over half of the 0.8% core retail sales increase, manifested during the sale of Iphone4 occurred in two main categories: online and computer, and software sales (Rushe, 2012). These combined, resulted in the largest monthly increase to be recorded by Apple. This incremental growth over the fourth and third quarter sales at the stores, if credited to Iphone, would have resulted in a growth of 0.1% to 0.2%-point to fourth quarter growth (Curwen & Whalley, 2010). This portrays an upward trend as compared to the gr owth that was portrayed when the Iphone4 was launched. This trend helps illustrate the fact that Iphones are affecting the American economy positively (Worstall, 2012). Apple strives to develop innovative and groundbreaking technology, which supports the consumers even in the stagnating and a weak economy of the United States. Apple strives to consistently produce products that are better than their previous ones and those of their competitors too. Apple has a big future together with Iphone5 which also reflects a positive future for the United States economy (Rushe, 2012). This positivity may be seen from the fact that, with recent updates on the Iphone5, which include an upgrade in Chinese language recognition with a comprehensive Chinese dictionary. These upgrades will aid Apple to fully penetrate the Chinese markets. This will enable them access an additional potential users amounting to nearly 120 million who could end up adding an additional 30-40 billion dollars in sales (Wor stall, 2012). Although Iphones are manufactured overseas, most of the prices paid on purchase of these gadgets add value domestically in relation to advertising, profits, retailing and wholesaling, which end up being counted as part of the G.D.P (Agarwal, 2012). The retail price of the new Iphone is estimated to be around six hundred dollars. Out of this money, two hundred dollars is to cover for the importation cost while the