Saturday, August 31, 2019
ÃÂ The Construction of Self-Ownership
The construction of Self-ownership through reflective surfaces.None of us have ever really truly saw our faces. We saw ourselves through mirrors and reflective surfaces, which posses a primordial role for viewing the self. But what if the mirrors we are using everyday are lying to us?Ourselves experiencing our own body is very different than imagining our body or seeing it in front of a mirror or experiencing ourselves looking out of our eyes. We are likely to experience our body as something apart from ourselves, something we have to look upon. The body seems to be more of a an external instrument for who you are than who you are. Our body is a tool where we can inhabit who we really are. Our minds fool themselves believing that this tool is who we really are, but the body is only an interim transporter for the consciousness that is looking throw our own your eyes. Our minds bear off from the truth through the our own constructions of our inner image, which is made by mirrors or other reflective surfaces. In the absence of them, we might would not know what we look like. We would just experience our persona and the environment without a full awareness of our external physical image. Our mind would still build other self-images, maybe even a made-up picture of ourselves based on how people react to us, but it would be much arduous to identify with an image that was not constantly being reinforced by mirrors. How we perceive and think about ourselves is the self-concept. Being aware of it is having a concept of ourselves, a feeling of being disconnected and divergent from others. Corporal self-consciousness refers to the awareness of the interaction of our body in space with other objects. The occurrence of seeing ourselves with a third-person point of view threw reflective surfaces or mirrors. How see ourselves through a mirror influences the representations we have of ourselves compared with an accurate third-person point of view. Mirrors are fundamental instruments for understanding and reviewing the self. Mirror reflections of one's constitution can be identified the near person's body space, which empowers overhauling of our bodies representations. We use mirrors for visual references and navigations of complex actions and to acknowledge ourselves. We can intuitively perceive how a mirror's reflections relate to our real bodies when we are situated facing one. Viewing the self in a mirror of a reflective surface involves a spatial transformation process over and above pure recognition of oneself in pictures and images.We use mirrors for visual references and navigations of complex actions and to acknowledge ourselves. We can intuitively perceive how a mirror's reflections relate to our real bodies when we are situated facing one. A spatial transformation is affecting by watching ourselves in a mirror or reflective surface, differing from the process of the recognition of the self through photographs. Mirrors poses the power to steal our peace. Some people want to feel good about themselves but what they see on a piece of metal devastates them. A lot of us can probably recall hearing someone describing themselves with a list of negative adjectives and the next step they they take is standing in front of a piece of metal and in their eyes their lives are ruined. Did this person ever saw their face with their naked eye? No. This implies that we, human beings, let myths and hypothesis dictates our lives. It is a lie that we are telling to ourselves. A piece of a metal that is a human invention and has the power to give you pain or satisfaction, amongst other positive or negative feelings. It can maybe be considered that this artefact is one of the ultimate methods of self-imposed distress due to the fact that it plays with the ones unconscious and conscious fears. As Jorge L. Borges wrote in the first paragraph of his poem ââ¬Å"Los Espejosâ⬠(The Mirrors): ââ¬Å"I, who have felt the horror of mirrorsNot only in front of the impenetrable crystalWhere there ends and begins, uninhabitable,An impossible space of reflectionsâ⬠The visual material from a mirror's reflection of our body is directed back to the body itself in front of the mirror. During the mirror complete body illusion we do not experience a referral of touch towards the location of the observed image or feel as though we are filling the place in the same spatial position as the image that we see. Instead, due to our inherent knowledge of the mirror's transformations, the visual content from the mirror reflection is interpreted back to our own body. The global experience of the complete body illusion is thought to comprise of diverse components. These components include referral of touch, the feeling that the touch one feels are the same as those one sees, as well as explicit feelings of ownership. The mirror surrenders us to a extracorporeal experience. The sensation of the projected out of the body and the allowance of seeing one's own body from the point of view of an external observer or even be able to project other places. There is a confrontation to an encounter that can be claimed to be experienced as a separation or unfolding of of the body. Reflective surfaces and mirrors help us to have a relationship and connect with the person we really are as a whole being. We don't see ourselves as someone but as an image of ourselves. We construct a subjective trace of our portraits, maybe this is the challenge we must phase.
Friday, August 30, 2019
Topic: the United States Home Front During World War Ii
Topic: The United States Home Front During World War II Essential Question: ââ¬Å"How important was the home front to the United Statesââ¬â¢ victory in World War II? National Standard for United States History: Era 8, Standard 3 The origins and course of World War II, the character of the war at home and abroad, and its reshaping of the United States role on world affairs. Instructional Objectives:Students will be able to: 1. Explain and evaluate extensive economic and military mobilization on the home front by the United States during World War II and its impact of the success of the war effort. 2. Explain how the whole country, across all economic and social levels, was involved in a unified effort to produce the goods of war and of the common sacrifice made by every citizen through rationing, victory gardens, bond drives, etc. 3. Analyze and assess the effects of World War II on culture, family, gender roles, and technology in American society.Background Description/Historic al Significance: Although there were no military battles fought on the mainland of the United States, World War II had a profound effect on the nation as the Federal government mobilized its economic, financial, and human resources to defeat Axis aggression. This war returned the nation to economic prosperity after a decade of dismal depression, promoted the growth of big business, and enhanced a close relationship between industry and the military.Politically, the power of the presidency and influence of the Federal government increased, and socially and economically, the war, through common sacrifice made by all, became a vehicle for improving the status of Americans. In short, the war became a catalyst for significant economic and social change whose impact extended well-beyond its duration. For example, before the war women had traditionally played a secondary role in the job market and men had dominated the industrial job sector.However, with millions of men being drafted or jo ining the military, women were needed to man the factories and supply centers producing goods for the war. (Over 400,000 women also served in the military during World War II. ) They also had traditionally faced job discrimination and lower pay levels, but some of these inequities began to fade as they took on more and more responsibility in factories and production centers. Posters extolling ââ¬Å"Rosie the Riveterâ⬠were printed, recognizing the need and importance of recruiting women for the work force.Between 1941 and 1944, the number of women working outside the home rose by 5,000,000. By 1944, 72% of the female workforce were married women and their average age was over thirty-five. The war could not have been won without them. The war also began to create a more level playing field for minorities who had traditionally faced discrimination. All Americans were needed in the war effort and so black American, Hispanic Americans, and Japanese Americans (where in California w hole families had been sent to military detention camps), were being drafted and joining the military.In the case of African and Japanese Americans, separate and segregated military units were createdâ⬠¦ yet, they fought on the same battlefields with their fellow citizens. Changes also occurred on the home front. Factory workers were needed in the industrial north, and a migration of black workers to northern factories began and would continue until many years after the war had ended. What happened in the country during this time was really remarkable.Americaââ¬â¢s entry into the war had brought the Nation together, united in a common and just cause, like at no other time in its history. The sacrifice being made by families and citizens was equally and fully shared. At the same time, social change was occurring which would carry over into the post-war years and ultimately result in more equal rights for everyone. What was happening on war front was linked to the home front. T he combination would result at warââ¬â¢s end with America emerging as the worldââ¬â¢s pre-eminent economic super power.Instructional Activities and Primary Source/Document Excerpts: The following document excerpts, photographs, and posters can be selected, read, discussed, analyzed, and assessed by students, either individually for subsequent general class discussion, in a pair-and-share format, or in small groups with a cooperative learning activity. At the discretion of the teacher, document excerpts, photographs, and posters could grouped at designated ââ¬Å"stationsâ⬠in the classroom, and small groups of students could rotate from station to station during the instructional period.As the groups of students examine, explain, and evaluate the pictures and texts of the following selected documents, they will begin to ascertain and assess the pivotal role that the American home front played in the Allied victory in World War II. The teacher can select (as a menu) which of the following photographs, posters, and document excerpts are most appropriate for the instructional needs of their students on this historical topic. Following these photographs, posters, and document excerpts there is a menu of thought-provoking questions to stimulate student discussion and interaction.As a discussion prompt for either small group or whole class discussion, the teacher can present the following adage to the students: ââ¬Å"If ââ¬Ëevery picture tells a story,ââ¬â¢ describe what story about the American home front in World War II is being told by the following photographs and posters. â⬠The photographs and posters of women and African Americans during World War II have been selected from the following websites:www. womenshistory. about. com and www. archives. gov/research/african-americans/ww2 [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] Document ââ¬Å"Aâ⬠: Whereas it is the policy of the United States to encourage full par ticipation in the national defense program by all citizens of the United States, regardless of race, creed, color, or national origin, in the firm belief that the democratic way of life within the Nation can be defended successfully only with the help and support of all groups within its borders, and Whereas there is evidence that available and needed workers have been barred from employment in industries engaged in defense production solely because of considerations of race, creed, color, or national origin, to the detriment workersââ¬â¢ morale and of national unity: Now, therefore, . . .I do hereby reaffirm the policy of the United States that there shall be no discrimination in the employment of workers in defense industries or government because of race, creed, color, or national origin, and I do hereby declare that it is the duty of employers and of labor organizations . . . to provide for the full and equitable participation of all workers in defense industries, without dis crimination because of race, creed, color, or national origin. . . . All contracting agencies of the Government of the United States shall include in all defense contracts hereafter negotiated by them a provision obligating the contractor not to discriminate against any worker because of race, creed, color, or national origin. â⬠ââ¬âââ¬â Executive Order 8802, June 25, 1941 by President Franklin Roosevelt Document ââ¬Å"Bâ⬠: It is the policy of the Government of the United States to encourage full participation in the National Defense program by all citizens, regardless of race, creed, color, or national origin in the firm belief that the democratic way of life within the nation can be defended successfully only with the help and support of all groups within its borders. The policy was stated in my Executive Order signed on June 25, 1941. The order instructed all parties making contracts with the Government of the United States to include in all defense contracts thereafter a provision obligating the contractor not to discriminate against any worker because of race, creed, color, or national origin. Questions of race, creed, and color have no place in determining who are to man our ships.The sole qualification for a worker in the maritime industry, as well as any other industry, should be his loyalty and his professional or technical ability and training. â⬠ââ¬âââ¬â Letter from President Franklin Roosevelt to Mr. Joseph Curran, President of the National Maritime Union, January 14, 1942 Document ââ¬Å"Câ⬠: ââ¬Å"I welded . . . lying on the floor while another welder spattered sparks from the ceiling and chippers like giant woodpeckers shattered our eardrums. I . . . have sat at a bench welding flat and vertical plates. . . I did overhead welding, horizontal, flat, vertical. . . I made some good welds. . . I had a good taste of summer today, and I am convinced that it is going to take backbone for welders to stick to their jobs through the summer months.It is harder on them than on any other of the workersââ¬âtheir leathers are so hot and heavy, they get more of the fumes, and their hoods become instruments of torture. There were times today when Iââ¬â¢d have to stop in the middle of a tack and push my hood back just to get a breath of fresh air. It grows unbearably hot under the hood, my glasses fog and blur my vision, and the only thing to do is to stop. . . . Yet, the job confirmed my strong conviction. . . [that] what exhausts the woman welder is not the work, nor the heat, nor the demands upon physical strength. It is the apprehension that arises from inadequate skill and consequent lack of confidence, and this can be overcome by the right kind of training. Iââ¬â¢ve mastered tacking now, so that doesnââ¬â¢t bother me.I know that I can do it if my machine is correctly set, and I have learned enough of the [ways] of machines to be able to set them. And so, in spite of the discomforts of climbing, heavy equipment, and heat, I enjoyed the work today because I could do it. â⬠ââ¬âââ¬â Augusta Clawson, a female welder in a shipyard, quoted from Augusta Clawson, Ship Diary of a Woman Welder (New York: Penguin, 1944). Document ââ¬Å"Dâ⬠: In the figure below the development of the United States labor force by gender during the war years. |Year |Total labor force (*1000) |of which Male (*1000) |of which Female (*1000) |Female share of total (%) | |1940 |56,100 |41,940 |14,160 |25. | |1941 |57,720 |43,070 |14,650 |25. 4 | |1942 |60,330 |44,200 |16,120 |26. 7 | |1943 |64,780 |45,950 |18,830 |29. 1 | |1944 |66,320 |46,930 |19,390 |29. 2 | |1945 |66,210 |46,910 |19,304 |29. | |1946 |60,520 |43,690 |16,840 |27. 8 | Source: Bureau of the Census, Historical Statistics of the United States (1976), Chapter D, Labor Series D 29-41. Document ââ¬Å"Eâ⬠: ââ¬Å"It is nearly five months since we were attacked at Pearl Harbor. . . . Since then we have dispatch ed strong forces of our Army and Navy, several hundred thousand of them, to bases and battlefronts thousands of miles from home. We have stepped up our war production on a scale that is testing our industrial power, and our engineering genius and our economic structure to the utmost. . . . This is a tough jobââ¬âand a long one. . . To build the factories, to buy the materials, to pay the labor, to provide the transportation, to equip and feed and house the soldiers, sailors and marines, and to do all the thousands of things necessary in a warââ¬âall cost a lot of money, more money than has ever been spent by any nation at any time in the long history of the world. We are now spending, solely for war purposes the sum of about one hundred million dollars every day in the week. . . . All of this money has to be spent. . . if we are to produce within the time now available the enormous quantities of weapons of war which we need. . . . All of us are used to spending money for thi ngs that we want, things which are not absolutely essential.We will all have to forego that kind of spending. Because we must put every dime and every dollar we can possibly spare out of our earnings into War Bonds and Stamps. Because the demands of the war effort require the rationing of goods of which there is not enough to go around. Because the stopping of purchases of non-essentials will release thousands of workers who are needed in the war effort. . . . I know the American farmer, the American workman, and the American businessman. I know that they will gladly embrace the economy and equality of sacrifice, satisfied that it is necessary for the most vial and compelling motive in all their livesââ¬âwinning through to victory. . . As we here at home contemplate our own duties, our own responsibilities, let us think. . . hard of the example which is being set by our fighting men. . . . They are the United States of America. That is why they fight. We too are the United State s of America. That is why we must work and sacrifice. It is for them. It is for us. It is for victory. â⬠ââ¬âââ¬â President Franklin Roosevelt, Fireside Radio Chat, April 28, 1942 Document F ââ¬Å"In late May 1940, with the fall of France imminent, [President] Roosevelt requested huge funds for the development of military and naval requirements. On December 20, 1940, he established the Office of Production Management with industrial leader William S. Knudsen as Directorâ⬠¦.On December 29, 1940, in a fireside chat on the radio, he called for a national production effort that would make the United States the worldââ¬â¢s ââ¬Å"arsenal of democracyâ⬠. [After the attack on Pearl Harbor on December 7, 1941,] at the beginning of 1942 Roosevelt announced a compulsory production program: ââ¬ËLet no one say that this cannot be done, and we are committed to doing it. ââ¬â¢ He issued a clarion call for 60,000 planes, 45,000 tanks, 20,000 antiaircraft guns, 500, 000 machine guns, and 8 million tons of merchant shipping in one yearâ⬠¦. The entire world was amazed by the pace of American production. By 1943, the production schedule was increased to 125,000 planes, 75,000 tanks, 35,000 antiaircraft guns, and 10 million tons of merchant shippingâ⬠¦.During the course of the war the productive capacity of the United States gave the allied coalition more than half its armaments, 35% of those used against Nazi Germany, and 86% of those employed against Japan. While providing the United Kingdom, the British Commonwealth, the Soviet Union, and Nationalist China with arms and loans, the United States at the same time doubled its industrial output. â⬠Louis L. Snyderââ¬â¢s Historical Guide to World War II Greenwood Press: Westport, Conn: Louis Snyder: 1982 Sample Thought-provoking Questions To Develop Student Group or Whole-Class Discussion: 1. If the adage, ââ¬Å"Every picture tells a story,â⬠is applied to each of the above-list ed photographs and posters, how did World War II affect the lives of women and African Americans? â⬠2.How did World War II affect American family life? 3. Explain the meaning of President Rooseveltââ¬â¢s Executive Order 8802, and how did this Executive Order affect African Americans? 4. To what extent did Executive Order 8802 lay the foundation for the upcoming civil rights movement in the years after World War II? 5. Describe the experiences of women who worked in factors during World War II. (Example: female welders). Why was it important for woman to work in factories during World War II? 6. How did the contributions of women on the home front contribute to the American victory in World War II? 7. How did World War II serve as a catalyst for social change in American society? Prior to discussing Question 8 provide a brief overview and background as to the role of A. Philip Randolph, the most important African American labor leader of the time, and how he threatened to or ganize a March on Washington if the Defense Industries were not desegregated. 8. Explain the meaning and significance of the following quotation and slogan of A. Philip Randolph, President of the Brotherhood of Sleeping Car Porters, in 1941, in proposing a massive March on Washington: ââ¬Å"WE LOYAL NEGRO AMERICAN CITIZENS DEMAND THE RIGHT TO WORK AND FIGHT FOR OUR COUNTRY. â⬠Why did Randolph cancel the march after President Roosevelt issued Executive Order 8802?Do you think that Randolph made the right decision? Explain your viewpoint. 9. How did World War II end the Great Depression and return the United States to economic prosperity? 10. Why did President Roosevelt describe the United States as an ââ¬Å"arsenal of democracy? â⬠Summary: The teacher can refer the students back to the ââ¬Å"essential questionâ⬠which was posed at the start of the lesson: ââ¬Å"How important was the home front to the United Statesââ¬â¢ victory in World War II? â⬠The stud ents are directed to respond and take a position (develop a viewpoint) on this historical issue concerning the pivotal role that the home front played in the victory of the United State in World War II.At the teacherââ¬â¢s discretion, the pupilsââ¬â¢ responses can be presented orally as closure to small group and/or whole-class discussion, or in written form, such as a response to an essay prompt or a journal entry into a ââ¬Å"learning logâ⬠to bring effective closure to the lesson. Thus, as a circular approach to teaching and learning, the lesson was ââ¬Å"openedâ⬠with a thought-provoking ââ¬Å"essential questionâ⬠as its primary learning objective at the start of the instructional period, developed through an examination, explanation, and evaluation of primary source document excerpts through group work, cooperative learning, pair-and-share, etc. , and closed with a critical assessment through the lens of the lessonââ¬â¢s evaluative ââ¬Å"essential qu estion. â⬠Application (ââ¬Å"Transfer Taskâ⬠): Students can compare the pivotal role and significant impact of the American home front to military victory in World War II to the role and impact of the American home front today as the as the United States fights wars against terrorism and to promote democracy in Iraq and Afghanistan. Students can also compare the roles of women and African Americans in the armed services today with the roles and opportunities that were presented to them during World War II. World War II at the Memorial: [pic] 1. Study the images of sculptor Ray Kaskeyââ¬â¢s bas-relief panel that depict the following: â⬠¢ Lend-Lease/War Declared â⬠¢ News of Pearl Harbor Men and Women at Work/Aircraft Construction â⬠¢ Agriculture â⬠¢ West Coast Shipbuilding â⬠¢ War bond Parade 2. How does Kaskeyââ¬â¢s relief panel capture the essence of the heroism of the men and women who worked on the home front in factories and on farms to secure Allied victory? Do you think Kaskeyââ¬â¢s panels reflects what you learned in this lesson? If, so explain how. 3. Study images of the two types of ornamental wreaths used around the memorial on the fifty six pillars. The oak leaves represent American industrial strength and the wheat sheaves represent Americaââ¬â¢s agricultural ability to feed the world. Why do you think Kaskey chose these particular metaphors for the home front? 4.Examine the image of the pillars of states and territories. Notice that they are all connected by ropes. What does this tell you about the memorialââ¬â¢s design based on what you have learned in this lesson? What does this design tell you about the nation and the American people from 1941-1945. 5. Read the memorial inscription by Colonel Oveta Culp Hobby. (marker stone on northeast side of the plaza, south face). How is what you have learned in this lesson reflected in Hobbyââ¬â¢s quote? [pic] 6. Read the memorial inscription by President Fra nklin Roosevelt (marker stone on northeast side of the plaza, west face). How is what you have learned in this lesson reflected in Rooseveltââ¬â¢s quote? [pic]Image 1: Pacific Victory Arch and State and Territory Pillars [pic] Image 2: Atlantic Victory Arch and State and Territory Pillars [pic] Image 3: Bas-relief panel ââ¬Å"Lend-Lease/War Declaredâ⬠[pic] Image 4: Bas-relief Panel ââ¬Å"News of Pearl Harborâ⬠[pic] Image 5: Bas-relief panel, ââ¬Å"Men and Women at Work/Aircraft Constructionâ⬠[pic] Image 6: Agriculture [pic] Image 7: Bas-relief panel ââ¬Å"West Coast Shipbuildingâ⬠[pic] Image 8: Bas-relief panel ââ¬Å"War Bond Paradeâ⬠[pic] The Friends of the National World War II Memorial would like to thank the generous support of the AT&T Foundation, Generalà Motors Foundation and USAA as major sponsors of our education program who helped make these lesson plans possible.
Thursday, August 29, 2019
The Real World of Technology
This essay is in context to Ursula Franklinââ¬â¢s ââ¬Å"Real World of Technologyâ⬠. Urusla Franklin is an Author, research Physicist, Metallurgist and Educator. She was born on 16th September, 1921 in Munich, Germany. She is known for this reading, The Real World of Technology, which is based on her 1989 Massey Lectures, and The Ursula Franklin Reader: Pacifism as a Map, a collection of her papers, interviews, and talks. In this reading, the Author, Franklin has named the title ââ¬Å"The Real World of Technologyâ⬠because she wants to speak out or tell the real truth about technology.She wants spread awareness to the world regarding the ill effects of technology on humanity. If left-unchecked technology will eventually destroy society as we know it. She differentiates the use of technology in the past, what it is at present and what it will be in the future. Franklin illustrates her point by focusing on the effects technology has had on society and cultures in the past . She uses examples from China before the Common Era to the Roman Empire, with a majority of examples coming form the last one hundred and fifty years. Such as the Industrial Revolution and the invention of electronic mail.Franklin contends that for society s sake, people must question everything before accepting new technologies into their world. In the book, Franklin s argument urges people to come together and participate in public reviews and discuss or question technological practices that lead to a world that is designed for technology and not for society. The Real World Of Technology attempts to show how society is affected by every new invention that comes onto the market and supposedly makes life more easy going and hassle free while making work more productive and profitable.The lectures argue that technology has built the house in which we live and that this house is continually changing and being renovated. There is very little human activity outside of the house, and al l in habitants are affected by the design of the house, by the division of its space, by the location of its doors and walls. Franklin claims that rarely does society step outside of the house to live, when compared with generations past.The goal for leaving the house is not to enter the natural environment, because in Franklin s terms environment essentially means what is around us that constructed, manufactured, built environment that is the day-in-day-out setting of much of the contemporary world of technology. Nature today is seen as a construct instead of as a force or entity with its own dynamics. The book claims that society vies nature the same way as society views infrastructure as something that is there to accommodate us, to facilitate or be part of our lives, subject to our planning.Franklin writes in-depth about infrastructure and especially technological infrastructure. She claims that since the Industrial Revolution, corporations as well as governments using public fu nds have invested heavily into technological infrastructures and that: the growth and development of technology has required as a necessary prerequisite a support relationship from governments and public institutions that did not exist in earlier times.Franklin feels that the current environmental crisis that is facing the worldââ¬âpolluted air and water, acid rain and global warming to name a few, are due to the infrastructures built to support technology and its divisible benefits. Because of the newfound relationship between government and the private sector and the fact that these infrastructures canââ¬â¢t be built without the governments of the world, the state is just as much to blame for the current condition of the environment as any polluting cooperation.The difference between a private company and the government, Franklin insists, is that citizens surrendered some of their individual autonomy (and some of their money) to the state for the protection and advancement of the the common good ââ¬â that is indivisible benefits. When governments do not attempt to stop the destruction caused by the creation of these infrastructures, the government is doing a disservice to its citizens. Just as the Industrial Revolution led to productive and holistic divisions of labor, she fears that new technologies non-communication technologies
Wednesday, August 28, 2019
Information system Essay Example | Topics and Well Written Essays - 2250 words
Information system - Essay Example ut to be a hassle for the passengers and were internationally a shame as several flights got cancelled and many international passengers faced troubles due to the mismanaged system. The infrastructure of the terminal had turned out to be very good but in regard to serving the passengers a convenient and comfortable experience, the terminal greatly failed. Some of the major problems with the terminal operations were with the baggage, the security system, the car parking, and the enormous building that had no maps or help-lines. The BAA did not also have the information system in place as it was unreachable by the staff members. Some workers also said that they could not log into the computer system and those who could log into it, did not know how to operate it properly. The information system was installed and for the baggage handling duties to be allocated amongst the staff members, there was a Resource Management System. Thus, the workers did not know their duties when they reached their work areas which affected the baggage handling, and thus delayed flights. The information system was not effective as staff members and workers werenââ¬â¢t able to use it efficiently. Moreover, the security system and the handling of the enormous place were also not managed creating troubles for the passengers. An effective information system could have helped the terminal 5 to avoid the disaster as it would have enabled better management, better security systems, and a better baggage handling system which had been the major cause for the delay and cancellation of flights as well as the difficulties to the passengers. The baggage system had failed which is why most of the problems occurred. A good baggage system would have been efficient in helping the handling of the baggage and it would not have clogged the system. Moreover, the car parking spaces had become an issue as there was no navigation for the huge space so staff members were unable to find parking spaces for a long
Tuesday, August 27, 2019
Human and Animal Interrelationships from Domestication to Present Term Paper - 7
Human and Animal Interrelationships from Domestication to Present - Term Paper Example At the point when one of his customers was ridiculed in court for favoring a country way of life, Cicero shielded nation life as the educator of economy, of industry, and of equity. Therefore, this article will focus on the early agriculture in Rome. Unlike modern times, Agriculture in Rome was not considered that important rather a privilege associated with the wealthy. The social elites of ancient Rome had undertaken the practice of agriculture as a respected occupation. The writings of Cicero clearly indicate that back in the time agriculture was quite a profitable and a joyful occupation which was means to acquire a better life (Smith 95). For this reason, the rural lifestyle was also readily acquired by the wealthy and others in the society also strived to adopt similar lifestyle. Two of the most popular crops which were more of a necessity for every table in Rome were wheat and spelt. Romans also relied on various provinces they had acquired after wars for agriculture yet most of their focus was on Italy which was quite suitable for a wide variety of crops (Johnston 55-56). During this era, Romans were also fond of purchasing food from the neighboring countries. Land ownership was the means to constitute a part of the aristocracy in Rome; the more land a person acquired to higher his esteem in society and politics was. Even the brave soldiers were allocated land as rewards for their services. Land was also the sole factor behind slave labor since men were enslaved to work of these fields. Thus, the paper aims at exploring how the Romans farmed to understand their values more as agriculture was the dominant factor behind every aspect of Roman life. Despite the fact that roman life was fixated on urban areas, a great many people existed in the nation becoming products, working the area, tending vines and herds. Agriculturists underpinned the citys fuel and sustenance
Race make you a victim Assignment Example | Topics and Well Written Essays - 500 words - 1
Race make you a victim - Assignment Example The very system that is designed to protect and defend has obviously let Lisa down in this situation. In this case, the race of the victim could have played a role in the fact that the police gave little consideration to Lisaââ¬â¢s plight. We know that the average response time for poise to resound to African American victims, for example, is higher than that of victims from predominately White neighborhoods (Gorner & Mac, 2011). We also know from Lisaââ¬â¢s recounting of the event that when the police did finally show up at the scene, they really offered little assistance to the victim. From her own recounting of the incidence, she seems to take this in stride and is used to being the victim and receiving little assistance from those in society who have sworn to serve the community. If this is true, then it is certainly vicious cycle that creates a self-defeating environment amongst minority groups where they begin to feel that they are simply left to endure certain hardships in life because of their race, It is neither right nor proper, yet it appears to be the direction tha t society has headed for quite some time now. In addition, while culprits of hit and run accidents may not take race into consideration when deciding to flee the scene of the accident, the very reality that minority victims receive less attention from the policy may quite likely play a role in their split second decision. It could be viewed as a high likelihood that they will never be caught simply because of who the victim is, so they see little incentive in doing the right thing, stopping, and taking ownership for the accident that they caused. This speaks to the reality that African Americans and Latino in the United States are more likely to be victimized than are Whites (Truman, 2011). Because of this, people like Lisa are less likely to pursue their case because they view that the
Monday, August 26, 2019
The American Government Research Paper Example | Topics and Well Written Essays - 750 words
The American Government - Research Paper Example Supreme Court has the sole responsibility to reject the signed law after declaring it unconstitutional. Sometimes, the president may give his/her opinion of the constitutionality of the law. Annually, the US president gives legislative agenda for the following year to the congress. In this agenda, the president brings into attention of the congress, the plans for whole nation. In this address, the president persuades sponsoring of the bills to enable their passage (Murrin et. al. 2011). Likewise, vice president also lobbies representatives to amass support for the legislation.According to Krent (2005), in the judicial arm of the government, the president is the commander of armed forces and navy. In this role, president can pardon for offences committed against United States. Cases of impeachment are exceptional. To do this the president seeks opinion from principal officer. President appoints highest-rank military commanders. He exercises control in this section by giving advice and discharging officers. The president directs orders to the armed forces to take action in times of foreign aggression.The US president through the constitutional powers contributes significantly in the public- policymaking process. For instance, in the foreign policy, up on proper advice by the senate, he negotiates treaties with other foreign countries. However, these treaties become effective after ratification by two-thirds of the senate (Murrin et. al. 2011). This means that the president can initiate or shape foreign policy.
Sunday, August 25, 2019
Equity and trusts Degree Case Study Example | Topics and Well Written Essays - 2000 words
Equity and trusts Degree - Case Study Example This is so because, even though equity looks at intent and not form, equity is also bound to take cognizance of the express will of the Parliament. We shall now turn our attention to the provisions of the will made by James: a. 100 000 to my beloved sister - Emily, in absolute confidence that she will use a decent amount to look after my step daughter, Mary: James is entitled to leave as much money as he wills to his sister or on trust for his step daughter. The problem we have in the scenario at hand is that of the three certainties i.e. whether what James stated amounts to a declaration of trust over the 100,000 The second is whether the amount left for Mary is identifiable The issue of objects does not seem problematic as Mary is clearly the intended beneficiary. The last problem that we will deal with is what would happen to the 100,000 if no trust is to be found. To consider whether James has created a valid trust or gave a power of appointment. In Re Weekes' Settlement (1897) a testatrix left property to her husband with a 'power to dispose of all such property by will amongst our children in accordance with the power granted to him as regards the other property which I have under my marriage settlements.' The court decided that the document did not create a trust for the children of the testatrix but a mere power of appointment for the husband to distribute the money if he willed. In the will left by James, an analogy could easily be drawn with the facts in Re Weekes' Settlement (1897). He has left the 100,000 to his sister with a power of appointment that she could use a decent amount of the money for the care of James's step daughter. There are also cases where a relatively clearer intention was found like in Mussorie Bank Ltd v Reynor (1882), here also the question was whether the testator actually wanted to create a trust. However, in light of cases like Lambe v Eames (1871) where the Court of Appeal refused to hold a valid trust because the testator left a estate to his widow stating 'to be at her disposal in any way she may think best, for the benefit of herself and her family' seems to be closest to facts at hand. The only problem in concluding that the money was an absolute gift to Emily is the case of Comiskey v Bowring-Hanbury (1905), where a trust was held on the words 'in full confidence that', in our case, similar words are used. In Comiskey however, the testator's words were construed in such a way also because they were followed by an instruction that if the wife died without devising the property to her nieces then the property will be divided equally amongst them. James uses similar words, 'in absolute confidence' but one may be bound to incline towards earlier authorities as there are no further instructions. This indicates two things, first, that
Saturday, August 24, 2019
Explain a Marketing Concept Essay Example | Topics and Well Written Essays - 250 words
Explain a Marketing Concept - Essay Example Customers often do not and cannot describe their needs precisely and it is a marketers job to find out the same. Gillette has been in the business of safety razors ever since 1904. It has been constantly innovating and offering new products as per the market needs. In the late 1980s, companys sales were languishing and market share plummeting. Company was quick enough to realize this and in 1990 launched a product called Sensorââ¬â an advanced twin blade shaving system. It was designed to have a pivoting head equipped with moving blades so as to adjust with facial contours. This new offering facilitated closer and smooth shave and thereby Sensor became an instant success for it satisfied markets one of the niche area. It is not surprising that Sensor captured 15% market in the razor and blade segment. Subsequently, Gillette also introduced the ââ¬ËSensorExcelââ¬â¢ for women to cater exclusively the women shaving needs. The company continued to offer innovative products such as Gillette Mach3 Turbo, Gillette for Women Venus in the shaving segment year after year to meet the needs of t he ever expanding market. Pencil cell market is huge and usual complaint is a shorter life span of these cells needing replacement quite often. Gillette realizing this drawback of existing product lines introduced high-tech alkaline batteries called Duracell Ultra having a life span much larger than conventional batteries. Needless to say that this new offerings in the name of Duracell became an instant success in the market place for many home gadgets such as digital flash cameras, cell phones, watches. Thus, Gillette is the classic example that offers new products through innovation to fulfill the needs of the consumers and the companyââ¬â¢s continued business success proves that new offering to fulfill ever increasing consumer needs is the great marketing
Friday, August 23, 2019
Things fall apart by Chinua Achebe Essay Example | Topics and Well Written Essays - 1000 words
Things fall apart by Chinua Achebe - Essay Example The Ibos were already rich with religion and traditions before the coming of the missionaries. Therefore, two religions contrasted each other when the missionaries went to spread the word of God to the Ibo community. The differences and similarities between the two religions of Ibo and Christianity are seen through the conversation between Mr. Brown, the missionary and Akunna, one of the Iboââ¬â¢s religious elders. When Mr. Brown entered the village of Umuofia to spread the word of God, he met with Akunna. They then engaged in a conversation that demonstrates the differences that exist between the religion of Ibo clan and Christianity that was professed by the missionaries like Mr. Brown. One of the key differences between the two religions is that Ibo clanââ¬â¢s religion practiced polytheism while Christianity practiced monotheism. The main similarity is that both religions believed in a supernatural being. The traditional religion of the Ibo and the Christian religion brought by missionaries were different in some ways and similar in other ways. Both religions believe in a supernatural being. They both believe in their supernatural beings and respect them. They believe that the supernatural being could help them in their troubles and give them good things. In fact, the defenders of Ibo religion believed that their god was almighty, just as Christians viewed their God.
Thursday, August 22, 2019
Speech - The Meaning of Life Essay Example for Free
Speech The Meaning of Life Essay Is human life just a dream, from which we never really awake, as some great thinkers claim? Are we submerged by our feelings, by our loves and hates, by our ideas of good, bad, beautiful, and awful? Are we incapable of knowing beyond those ideas and feelings? Is the reality we know a reality imposed to us by nature? Are the reality and the meaning of life a creation of men, such as music, or love or colors? When I consider the short duration of my life, swallowed up in the eternity that lies before and after it, when I consider the little space I fill and I see, engulfed in the infinite immensity of spaces of which I am unaware, I rest frightened, and astonished, for there is no reason why I should be here rather than there. Who has put me here? By whose order and direction have this place and time have been ascribed to me? Love gives meaning to our lives as do friendship, or art or faith in God. These are factors of true happiness, of inner peace, of feelings of harmony, allowing meaning to our existence. But there is the other side. There is the cruelty of life, the pain, the evil, not to talk of death. When the Tsimtsum sank, not only was Pi shoved face to face with the unknown, but he also lost his family, the core of his human context. Instead, he had to try to survive. Life of Pi is a story about struggling to survive through seemingly insurmountable odds. Throughout the novel, characters are seeking the meaning of life. Pi abandons his lifelong vegetarianism and eats fish to sustain himself. Orange Juice, the peaceful orangutan, fights ferociously against the hyena. Even the severely wounded zebra battles to stay alive; his slow, painful struggle vividly illustrates the sheer strength of his life force. As Martel makes clear in his novel, living creatures will often do extraordinary, unexpected, and sometimes heroic things to survive. However, they will also do shameful and barbaric things if pressed. Exactly like humans. It is between these pendulums the positive, the one that gives happiness and meaning, and the negative that our lives are lived. And when we meditate about all that, we arrive at a diverse and disagreeing set of thoughts about the meaning and purpose of life. Ladies and gentlemen, thank you for your time and attention. I hope I have clarified the thoughts of some, to be aware of the vast world we live in and the astounding beings we truly are. Speak to others of your thoughts and knowledge; I am sure they will be willing to listen.
Wednesday, August 21, 2019
Veterinarians in Society Essay Example for Free
Veterinarians in Society Essay Contemporary trends in American society evidently demonstrate the significant need for veterinarian profession. Small and large cities, urban and rural areas witness the development of veterinarian private clinics, animal care offices, animal coaching and teaching centers, and simultaneously more and more Americans recognize the value of fast and competent veterinarian assistance for their pets. On the national level the role of veterinarian resources becomes invaluable. Therefore, the US Congress should consider an emerging demand for veterinarian profession, and avoiding potential labor shortage, develop legislation that would increase the number of veterinary graduates. The labor market for veterinarians is enormous, since sharply rising costs of animal care stimulated big markets for pet health insurance and pet health maintenance organizations. As the American Animal Hospital Association indicates 5% of pet owners, which comprises about 3. 2 million Americans, have pet health insurance. The number is five times more than for the year 1995. According to statistics, the average American pet owner is ready to spend from $250 to $1,000 in order to save the family animal from euthanasia (Ramsdell, 1). This number has quadrupled over the past 20 years. Although there are many reasons for the fast development, including economics and demographics, in terms of growing number of empty households, the need for qualified veterinary labor resources is evident. The majority of Americans drastically change their attitudes towards pets, from regarding them as property, to perceiving and treating them as true family members. Pets give great physical and psychological benefits to humans, therefore veterinarians providing qualified and timely medical care indirectly impact the health of their American fellow-citizens. On the national level the role of veterinarian is considered more and more vital in the light of contemporary trends in food industry. From the practical standpoint, veterinarians maintain the health of humans through the health of food-producing animals. For instance, mad-cow disease constitutes the pressing medical and social problem, especially for the nation with largest beef industry and beef consumption in the world. The US government focuses on testing cattle showing signs of a nervous-system disorder because they are at the highest risk of having mad-cow disease. Consumption of meat from infected animals can trigger a rare but always-fatal neurological disease in humans (Kilman, A6). Under the current program, veterinarians from the Agriculture Departmentââ¬â¢s Food Safety and Inspection Service police meatpacking plants and inspect suspicious animals. Veterinarians from another branch of the department, the Animal Plant Heath Inspection Service, collect brain samples and conduct laboratory testing. Field veterinarians investigate reportable diseases such as rabies or tuberculosis, and forward the samples to laboratories. It is necessary to emphasize that due to veterinarian profession such diseases as encephalitis, anthrax, and botulism, are now well-known in the US Congress and government. It is difficult to overestimate the role of veterinarian for contemporary society. Today, veterinarians work with meat producers to determine cost effective preventative measures for their livestock, analyze new methods to detect cancer in both humans and animals, oversee the countryââ¬â¢s food supply, conduct animal assisted therapy programs or routine exams on Americansââ¬â¢ family pets. And their vital role continues to grow. Due to veterinary strong academic training in areas such as physiology, pathology, anatomy, microbiology and histology, veterinarians are scientists that can provide valuable contributions in many diversified areas. However, the profession needs new qualified labor resource to substitute retired specialists and accomplish market emerging opportunities. The US Congress should develop legislation that would increase the number of veterinary graduates. Bibliography Kristin Ramsdell. Pet trend: Anthropomorphism, Growth Strategies. Santa Monica: Aug 2002. , Iss. 944 Scott Kilman U. S. Confirms A Failure to Use Mad-Cow Test. Wall Street Journal. New York, N. Y. : May 4, 2004
Tuesday, August 20, 2019
Nursing Theory And Philosophy Nursing Essay
Nursing Theory And Philosophy Nursing Essay Prior to the development of nursing theories, nursing practice was viewed as a series of tasks that required little to no rationale. The evolution of nursing theories and philosophies has facilitated the progression of nursing as a vocation to nursing as an academic discipline and profession. Nursing theory promotes autonomy when used as a guide for critical thinking and decision making. Ultimately nursing theory and philosophy has increased knowledge development and enriched the quality of nursing practice (McEwen Wills, 2011). Nursing philosophy and theory are two interchangeable terms. The philosophy a nurse has on nursing will determine the theory and model he or she uses. Nursing philosophy explains what nursing is and gives insight to why nurses practice the way they do. Nursing theory describes how nurses and patients are able to produce healing and good health, by using models to explain how beliefs and aspects of health are related. Theory is used to explain and analyze what nurses do as well as facilitate communication between nurses and guide research and education. Nursing theory encompasses the foundations of nursing practice past and present and provides direction for how nursing should develop in the future (Alligood Tomey, 2002). Nursing theory is a broad term, according to Marilyn Parker in Nursing Theories and Nursing Practice, which portrays and clarifies the phenomena of interest. Nursing theory provides understanding for the advanced practice nurse to use in actual practice and evidence based research. Nursing theory has many purposes, which imitate the multiples specialties in professional nursing. Ultimately the goal is to promote the delivery of the best quality of care. The functions of nursing theory are to guide thinking, define the place of nursing in health and illness care, and to provide organization for the development of nursing education (Parker, 2006). Nursing theory provides a format for professional nursing to practice and make decisions. There are three major types of nursing theory: grand theory, middle range theory, and nursing practice theory. Each of these theories helps the nurse to provide more proficient patient care (McEwen Willis, 2011). The purpose of nursing theories is guide encourage and increase autonomy of nursing. Nursing theory improves communication with other health professionals and develops ideas and words by building a common nursing terminology. Theories have become necessary for effective decision making and implementation because they provide a basis for collecting reliable and valid data. Nursing theory is key in the practice of nurses and advanced practice nurses because it serves as a guide to assessment, intervention, and evaluation of care. Theory provides a measurable way to evaluate the quality of nursing care (Colley, 2003). According to Meleis, there are many beneficial uses of nursing theory. Nursing theory provides a basis for research and a frame of reference for patient assessment, diagnosis and intervention. It makes nursing practice more competent and valuable. Nursing theory provides a common platform for communication between the advanced practice nurse and other disciplines involved in a patients care. It supports the professional autonomy, responsibility, and liability of the advanced practice nurse (Meleis, 2011). Benefits of theory based practice are structure and organization, a systematic, purposeful approach, focus, coordinated and less fragmented care, and identifiable and traceable goals and outcomes. While there are many benefits of nursing theory, there are some barriers to developing and applying nursing theory. Nurses are considered doers, not thinkers. A lot of people choose to pursue the nursing profession to be advocates and to help and assist people, not to think about philosophical or ethical issues. Financial stress and a focus on career advancement within the nursing profession is proven to be a major barrier to philosophical thinking about nursing and seeking out education and training. The biggest obstacle in trying to effectively apply a nursing theory, is trying to use the wrong type of theory, or model, in a specific nursing situation. One type of theory cannot be applied every patient stipulation. Also, many nurses do not have an sufficient understanding of the types of nursing theories to use them effectively (Meleis, 2011). Three popular nursing theorists are Florence Nightingale, Jean Watson, and Dorothea Orem. Florence Nightingale published, Notes on Nursing: What it is, What is not, in 1860. These notes became the true basis of nursing research and practice. Jean Watson developed the Theory of Human Caring between 1975 and 1979. This theory brings significance and focus to nursing as an up-and-coming discipline and separate health profession with its own distinctive ethics, knowledge, and traditions. Dorothea Orems Self-Care Deficit Nursing Theory comes from her belief that people have the ability to care for themselves and their families. Her theory explains that nurse have to supply the care patients need when they cannot care for themselves (Im Ju Chang, 2012). Nursing philosophy represents the belief system of the profession that provides perspectives for practice, for scholarship, and for research. Nursing philosophy is the overview of the basic beliefs about nursing practice. It is the outline of the viewpoint regarding what nursing is, what it aims to be, and how that can be realized. Nursing philosophy examines the nature of nursing, the nurse-patient relationship, and the heart of nursing. It serves as a guide for nurses in learning and practice, and evaluates that practice. Nursing philosophy is as active picture of who we are, what and how we know; and of what we do within the discipline (Kikuchi Simmons, 1994). A nurses philosophy consists of the principles and approaches towards life that the nurse upholds and how it affects her outlook on nursing practice. Philosophy leads the nurse to act in a particular way. Ernestine Wiedenbach is credited with developing the conceptual model of nursing called The Helping Art of Clinical Nursing. Wiedenbach theorized that there are three essential parts of nursing philosophy. The first is the respect for life; the second is value for the pride, worth, independence and distinctiveness of every person; and the third is promise to act on personally and professionally held convictions (Wiedenbach, 1964). Virginia Henderson, best known for her Definition of Nursing, believed that the nurses main purpose is to take care of patients needs and to assist them with day to day activities. These are activities that the patients would have been proficient in doing had they not been sick or debilitated (Castledine, 1996). Many facets of nursing have changed since Florence Nightingale and Virginia Hendersons era. However, the necessity for truly understanding about overall patient care remains the same. It is because of these nurses and their interest and concern for the theoretical and philosophical aspect of nursing, the nurses and providers today are able to treat their patients Alligood, M. R., Tomey, A. M. (2010). Nursing theorists and their work. (7th ed.). Maryland Heights, MO: Mosby Elsevier. Castledine, G. (1996). Castledine column. virginia hendersons legacy. British Journal of Nursing, 5(8), 517-517. Retrieved from http://search.ebscohost.com.jproxy.lib.ecu.edu/ login.aspx?direct=truedb=c8hAN=1996038732site=ehost-live Colley, S. (2003). Nursing theory: Its importance to practice. Nursing Standard, 17(46), 33. Im, E., Ju Chang, Sun. (2012). Current trends in nursing theories. Journal of Nursing Scholarship, 44(2), 156-164. doi: 10.1111/j.1547-5069.2012.01440.x Kikuchi, J.F., Simmons, H. (1994). Developing a philosophy of nursing. Thousand Oaks, CA: Sage. Lauzon, S. (1995). Gortners contribution to nursing knowledge development. Journal of Nursing Scholarship, 27(2), 100-103. doi: 10.1111/j.1547-5069.1995.tb00830.x McEwen, M., Wills, E. (2011). Theoretical basis for nursing (3rd ed.). Philadelphia, Pennsylvania: Lippincott Williams Wilkins. Meleis, A.I.(2011). Theoretical nursing: Development and progress (5th Ed.). Philadelphia, PA: Lippincott Williams Wilkins. Parker, M. E. (2006). Nursing theories nursing practice. Philadelphia: F.A. Davis. Weidenbach, E. (1964). Clinical nursing: A helping art. New York: Springer.
Portrayal of Masculinity in Art Essay -- Essays Papers
Portrayal of Masculinity in Art According to several versions of the Webster dictionaries, the word ââ¬Å"masculinityâ⬠refers to the characteristics of being masculine, manly, male stereotypes, having or occurring in a stressed final syllable , having the final chord occurring on a strong beat , of or forming the formal, active, or generative principle of the cosmos. The word ââ¬Å"masculinityâ⬠overall reflects the stereotype of men being a strong force, in music chords or in general. Looking into Brett Eberhardtââ¬â¢s drawing, ââ¬Å"Introductionâ⬠, the thought of sexuality barely crossed my mind. After talking to Mr. Eberhardt about his choice to draw a self-portrait, he stated that he wanted to depict a human, male or female. It just so happens that he draws himself best. Eberhardtââ¬â¢s drawing is nostalgic in the depiction of curiosity. The suggestion of curiosity plays with many topics that range from childish curiosity to sexual curiosity. So I wondered how his piece might be considered a masculine drawing and how masculinity has been portrayed...
Monday, August 19, 2019
The Effects of Cloning on the Actual Clone Essay -- Biology Medical Bi
The Effects of Cloning on the Actual Clone Abstract An examination of the side-effects of cloning from the actual clone?s point of view. Focusing on the female cloned sheep Dolly (1995-2001) and her development under the unusual conditions in which she was raised that resulted in a premature euthenization. Not only is the process of conception brought into consideration, but also the living conditions and interactions between Dolly and other creatures is detailed. The resulting behavioral development of the sheep is then weighed and the death of Dolly attributed to not the cloning process, but the propaganda and attention given the actual sheep. The controversy surrounding the issue and ethics of cloning, centered on the large animal side, is also addressed here. Contributing factors as to why clones are not the exact carbon copies of their ancestors, as is expected, are also listed. Technical jargon is elaborated upon. _____________________________________________________ With all the controversy over the ethics of cloning, the focus of all the articles has been on ?playing God? and how it changes the meaning of life. The train of thought has been that animal cloning will lead to human cloning, and that human cloning is unethical and maybe even dangerous if the practice becomes common. But the common civilian doesn?t stop to think about the effects of cloning on the actual clone. No, most non-scientifically oriented people simply know some of the ethical arguments for or against cloning. Such points including that tampering with natural selection is wrong, or that cloned livestock would benefit the economy. Of course, the media most commonly focuses on the bad news and then the propaganda about cloning issues surfaces. Tak... ...cloned sheep that would be consumable by humans. (NISE 19997) This study is still being continued at the Roslin Institute in Edinburgh, and now Dolly has two younger cloned siblings that are contributing to the research along these lines. From the Clone?s Perspective 5 Many other animals such as lab mice have been successfully cloned as well. However, domestic animals like dogs and cats have not been produced through the cloning process. Rats as well have so far been a failing experiment. (Pence, 2004) From the Clone?s Perspective 6 References NISE. (1997 March). Hello Dolly. Scottish Sheep Shocker. 7-28-05: http://whyfiles.org/034clone/ Pence, G. (2004) Cloning After Dolly: Who?s still afraid? Lanham Maryland: Rowman & Littlefield Publishers Inc. Roslin Institute. (1998 April). Progress AD (After Dolly). 7-28-05: http://www.roslin.ac.uk/public/cloning.html
Sunday, August 18, 2019
Reader Response to Wellsââ¬â¢ The Time Machine :: Time Machine
Reader Response to Wellsââ¬â¢ The Time Machine As a Christian, I don't personally believe in evolution in general; I don't think humans evolved from a lower life form and I don't think we will be here for another 800,000 years to evolve into anything else. But the logical scientist in me is nonetheless intrigued at the possibilities presented in The Time Machine. So what would happen to the human race a few hundred millennia from now? Would it divide into two distinct races that live separately from one another as Wells describes? I personally don't think this would happen. The human race seems to have a stubborn quality about it -- anytime there is a challenge or obstacle to face, we tend to try to overcome it in one way or another. I remember reading somewhere recently (I can't remember where) that humans have a natural tendency to resist captivity or oppression. This is why slavery is never permenent, and the history of man is littered with uprisings and revolts. This line of thinking begs the question: if indeed the Morlocks were forced underground at one point or another, why did they stay there? Even if they accepted their new environment without question, they were going to run out of food eventually -- no sun means no plants or vegetables, correct? This is where the Time Traveler presumes that the Morlocks began to feed on the Eloi out of necessity. But wouldn't the Morlocks just return to the surface at this point? Why would they stay underground if their only food was on the surface? It doesn't seem to make sense. Nevertheless, the year 802,701 as envisioned by Wells is fascinating. I have always loved good stories, especially imaginative ones, and I must admit that The Time Machine has become one of my favorite works of literature. Along these same lines, I have to agree with what Michael wrote in the first part of his journal entry. I, too, am not a fan of overanalyzing works of literature. For me good stories are just that -- stories. Don't get me wrong, there are many cases where looking past the surface of a book is appropriate -- for example Animal Farm is obviously allegory, and The Jungle by Upton Sinclair is not so obviously a book promoting socialism. But sometimes I think that critics are digging too deep into literature and finding things that just aren't there, nor did the author intend for them to be there.
Saturday, August 17, 2019
Ginsters Report
GINSTERS Table of Contents Introduction and Background Ginsters is the main brand of the Samworth Brothers, a privately owned family business active in various food sectors. Its product range includes pasties, savouries, pies, wraps and sandwiches. Ginsters is based in Callington, Cornwall. The brand has been building its credentials as authentically Cornish and a local product with local ingredients. More recently itââ¬â¢s also trying to associate its brand with the image of fresh and quality ingredients. This is reflected on packaging, advertising and new product development (Ginsters Official website, 2010). The task at hand is to discover the Critical Success Factors for Ginsters, therefore analytical tools and frameworks were used such as SWOT, STP and the Marketing mix analysis. The external and competitive environment were also analyzed. The first section includes the critical evaluation of Ginstersââ¬â¢ CSFs, while the second section is concerned with developing recommendations for a three-year strategy for the firm. 1. Ginstersââ¬â¢ Critical Success Factors 1. 1 CSFs According to Rockart and Bullen (1981), Critical Success Factors (CSFs) are the limited number of ways and the factors that are fundamental for the continual successful performance of a company. The identification of CSFs is important because it allows organizations to focus their efforts on building their capabilities to support their CSFs. On the other hand, it may even allow firms to assess whether they have the capabilities to develop the necessary requirements to meet CSFs. Daniel (1961) was the first to introduce the concept of CSF. The concept was then used to assist in defining the CEOââ¬â¢s information needs that are most critical for a business (Rockart, 1979) (Zwikael and Globersonz, 2006). The CSFs method is straight-forward, however it has a complexity as it can be viewed from several perspectives. Geller (1985) points out that CSFs can be generic to a given combination of conditions in the industry, market and external environment. They can also be context specific in terms of the organization. Furthermore, Rockart and Bullen presented five key sources of CSFs, the industry, competitive strategy and industry position, environmental factors, temporal factors, and managerial position. It is also important to note that CSFs can be monitored or measured to ensure they are still important and valid as they can change over time (Brothererton, 2004). 1. 2- Human resources development The first CSF for Ginsters is its ability to develop human resources. Embedded in its strategy is the recognition that people are important assets of the organization (Ginsters Official Website, 2010). This is evident as it achieved the status of top-service supplier to UK supermarket giant Sainsburyââ¬â¢s. Ginsters came up with a way of enhancing the efficiency and productivity of its workforce. It designed and implemented a unique branded management-development program, which it dubbed ââ¬Ëââ¬ËPlatinumââ¬â¢Ã¢â¬â¢ (Politt, 2006). This cut staff turnover to half, mitigated absenteeism, increased staff stability, reduced production-line down time building on improved relationships between engineering and production, and succeeded in offering higher services to its supermarket customers, following the introduction of a new training course (Politt, 2006). . 3 Brand Image and Advertising A full STP analysis conducted for Ginsters (see Appendix) has derived important conclusions on Ginsters success factors. The decision to produce and distribute products solely in the United Kingdom has ultimately been positive and successful for the company, as it has increased its UK cus tomer base. In 2009, Ginsters spent over 1 million pounds on advertising, which has generated considerable attention for the company (Mintel Report, 2010). Ginsters has consistently used advertising and it leads the pack in the pies and pastries category of the market (Mintel Report, 2010). This is important and is evident through its great brand reputation along with goods that represent quality and trustworthiness. Ginsters has always promoted its Cornish heritage, emphasizing the importance it gives to local sourcing and the use of 100% British ingredients. The brand has also evolved immensely. Ginsters marketing scheme has developed to highlight the importance of quality ingredients that are put in the pasties. This is of critical importance because consumers are confident that Ginsters products will deliver on quality and taste. Understandably, the pie and pastry industry is highly competitive with Ginsters competitors being able to produce virtually all the products that Ginsters is able to produce. That being said, Ginsters success lies in its convenience and impulse sector largely due to sales of chilled savoury pastry. In fact, Ginsters has been recognized as the number one ââ¬Ëfood on the goââ¬â¢ brand in the last four years (Doonar, 2004). 1. 4 Fragmentation of mealtimes and rise of chilled food industry & The ability to target and reach segments of market These are two important and correlated success factors for Ginsters. The chilled and prepared foods market has evolved in the past 10 years and has become a very dynamic area of the food market. This is largely due to the trend in consumer behaviour where lifestyles are influencing mealtime. This has made mealtimes more fragmented, informal and less important. This environmental social change has resulted in suppliers and retailers placing more emphasis on the chilled cabinet. Moreover demand for chilled foods has soared. This is a type of environmental CSF is one in which the firm has no control over. However, looking at Ginsters reaction to this environmental change is also a strategic critical success factor. Ginsters understood the impact of these changes on consumer purchasing behaviour and they adapted their products to meet this demand. This becomes clear in their ability to target the largest group that conforms to this environmental change, which are young people and business professional, and reaching their target by presenting their products in the right locations such as petrol station, convenience stores and university union shops (Keynotes food industry report, 2010). Ginsters has also benefited from getting the right product mix to serve their target market as the SWOT analysis shows that its products are location independent, convenient, deeply filled, easy to eat and not unhealthy (Mintel Report, 2010). 1. 5 value chain Another critical success factor of Ginsters has been the way it incorporated its value chain. In terms of inbound logistics, Ginsters has chosen a direct channel approach that is characterized by low proximity. The place of Ginsters manufacturing facility is within a 20 mile radius of the raw material providers. It forms a vertical marketing system (VMS) and more specifically an administered VMS. This type of cooperation helps Ginsters have a great degree of control. The system provides 35% of the total raw materials and the target is to reach 50% (Hunt, 2005). Furthermore, concerning operations, increased investments in production technology by introducing automation systems with quality control, ensured the end-quality of the products and also decreased costs (Growth at Ginsters, 2004; Drives cut pastry production costs, 2009; Keeping an eye on the Pie, 2002; Accurate pack coding easy as a pie, 2005). Outbound logistics have also been a subject of focus for the company with a fleet of vans that place emphasis on delivering to 10000 companies during the peak hours (Brooks. 2004). A company-owned distribution system makes it possible to plan and incorporate delivering objectives, as relying on others would have made that difficult. Recommendations for three year strategy The UK has been one of the major economies that are still in recession. Due to the economic crunch, businesses are facing grave troubles to cope with their existing businesses and are trying to raise capital for investment into new businesses. Therefore, Ginsters should focus on improving its existing capacity and making better use of its factors of production. This can be achieved by reducing its working capital, increasing inventory turnover and implementing employee learning and performance improvement training programs similar to the platinum program undertaken 4 years ago (refer to 1. 2). However, the company must establish some long term objectives as there are signs of recovery for the UK economy in the years to come. The Bank of England estimates that the economy will get back on track by 2011 and the HM Treasury has published independent forecasts predicting that by the same year the GDP growth will be a mean 2%. It should plan for the development of smaller markets and target market segments which although less in size, have excellent expected growth rate. Ginsters is targeting youth and working people, but without offering Halal foods as compared to their competitor Pukka pies. According to The Times UK, Muslim population has been increasing 10 times faster than the rest of the communities in the United Kingdom. It has grown by 0. 5 million and reached 2. 4 million in four years from 2004 to 2008 and expected to grow at the same pace as revealed by office of national statistics. Therefore, Ginsters should adopt a market development strategy to target the Muslim community in the UK. It can incorporate this strategy by introducing it into the heavily populated Muslim areas. Ginsters has been spending a lot money on advertisements and has been successful in conveying the positive image of the company to the people. Its latest TV brand shows that it puts quality ingredients in its products, but it does not convey the clear message that its food is more healthy. According to the survey conducted by Mintel, 16 % of people think that Ginsters food is unhealthy as compared to its competitor Pork Farms which was marked unhealthy by only 12 % of them (Mintel, 2010). The reason for this misconception may have arisen from its marketing slogan, ââ¬ËReal Honest Foodââ¬â¢. This portrays that Ginsters products are of quality and authentic, however fails to demonstrate that it has taken healthy eating into consideration. Therefore, the firm should seriously plan for new advertisements and promotions that give a more clear picture of Ginsters as a healthy food manufacturer. To convey the idea of healthy foods, the company should take advantage of the ongoing and upcoming events that represent Ginsters target market and could be helpful in promoting its message. It is recommended that Ginsters should become an official sponsor of the 2012 Summer Olympic Games. It can make new and innovative advertisements in the Olympic Games that can help produce a healthier image. Sponsorship will also enable the firm to increase the awareness of its products and influence consumer behaviour patterns thereby leading to increased sales. It will also help to enhance the brand image in target groupsââ¬â¢ minds and develop a disposition to change behaviour towards buying the promoted brand, thereby leading to improved revenues (Smolianov et al,1999). Ginsters support of a major international event will help in conveying its message to billions of people more accurately and positively. It costs nearly 10 million pounds to become a three tier sponsor. Ginsters had pre-tax profits of 45. 2 million in 2009 and paid dividends amounting to 16. 2 million, up from 14 million in 2008 (Bloomberg Database, 2010). Assuming a stable dividends growth, there is the potential for worldwide promotion and brand recognition. Instead of paying dividends out, it should deposit them with a bank or place them in investment grade securities in order to grow at an amount sufficient enough to secure a place in the top sponsors of the Olympic Games. TV advertising during the Olympics will also increase brand awareness among live audiences who watch TV broadcasts, which will ultimately pave the way to Ginsters going global. In 2008, a record breaking 70 million viewers tuned to NBC to watch the opening ceremony, not mentioning the other international broadcast stations (The Washington Post, 2010). The cost for a 30 second spot is expected to reach the 400. 000 USD level, signifying the importance of the particular event. In Ginsters case, the advertising strategy should include all forms of digital and physical advertising (television, radio, press, online, billboard, in-store etc. . In late 2009 Ginsters decided to redefine its brand image and target a broader market segment. It tried to appeal more to mothers and fathers while dropping its image as simply a snack. To continue to accomplish this, a massive advertising campaign is desperately needed. Along these lines, the company should negotiate a deal with BBC1 and ITV1 to spo nsor the most popular programs in UK television. Programs that aim to captivate the interest of thousands of British families, which comprises the new target group for Ginsters. Such programs would include ââ¬Å"Eastendersâ⬠, one of the most watched and long running soap operas, ââ¬Å"Coronation Streetâ⬠, the longest running drama series in the world still to be in production and ââ¬Å"X Factorâ⬠a singing competition with over 13 million viewers each week (Broadcasterââ¬â¢s Audience Research Board, 2010). Appendix STP Analysis: | Ginsterââ¬â¢s| Pukka Pies| Segmentation| Products are sold exclusively in the United Kingdom highlighting the fact that Ginsters is a domestic company. Products are grouped towards the younger population of both sexes due its convenience. The family appeal is one in which Ginsters strives to achieve as they portray a family environment in their advertising. Socio-economic class is not of vital importance with Ginsters as they want to cater to the complete market. The upper class can rely on a quality product while the lower class can rest assured that the product is competitively priced. | Products are sold all across Europe. Countries include Austria, Cyprus, France, Gibraltar, Greece, Holland, Hong Kong, Malta, Portugal, Spain, and the United KingdomProducts are grouped for people of all characteristics, specifically the middle-class family. With a wide variety of products including frozen and chilled pastries, it is important for Pukka Pies to capture the full European market, rather than segment. | Targeting| Products are targeted towards the young students as evident in their separate online education portal and their collaboration with different colleges and universities. Also, they are actively involved in surfing, football, and music festivals which appeal to young generation. They targeted the meat eating and non-Islamic sector as they do not have a Halal pastry| Products are targeted towards outgoing events to garner considerable public interest. Examples include the Pukka Pies England band as well as major sponsorships to major sporting events. | Positioning| The pie and pastry market is a competitive one in which each company does not differentiate it s positioning too much. Ginsterââ¬â¢s remains unique and relevant amongst its United Kingdom customers by positioning its domestic appeal. Ginsters have strategized to provide quality food for a reasonable price. As compared to competitors, Ginsterââ¬â¢s is ranked amongst the top for pricing. Quality is of utmost importance and therefore they position themselves to advertise quality and honesty of foods. Media advertising, over 1 million pounds in 2009, was largely concentrated on the target markets including students and mothers. This was done by adding more sandwiches to cater to women as well as advertisements at sporting and recreation events for students. | The differentiation by Pukka Pies is their international appeal. They strive, not solely to dominate a market, however to diversify themselves into different markets. Penetration strategies is their positioning technique as their products are available across Europe. | Marketing Mix Analysis Products: Ginsters has got a huge product line consisting of 58 types of pasties, slices, pork pies, hot pies, savories, sandwiches and wraps as compare to its competitors, pukka pies and pork farms. All Ginsters raw material comes from the farms and suppliers present in Cornwall. They have different specialize supplier who provides them with fresh and pure raw material. These farms and suppliers includes Hay farm, torpoint for vegetables, Bocaddon farm, Lanreah for Cornish soft cheese, Cornish orchards, duloe for apple juice to capture that authentic west country flavour, jaspers of treburley for beef and David stone creamery for fresh cheese. Ginsters official website, 2010) Ginsters focus on Chilled products whereas Pukka pies have variety of categories including frozen backed, chilled backed, frozen backed wrapped, frozen unbaked range, frozen pastry (Pukka pies official website, 2010) If we analyze Ginsters product line we find that they have 21 types of different sandwiches as compare to pies and pasties which are few in numbers (Ginsters official website, 2010). Whereas Pukka pies and pork farms have less variety than Ginsters. Pukka pies have some additional flavour of pies including kidney and potato and they also sell halal food (Pukka pies official website, 2010). Furthermore pork farms have bakes and scotch eggs (pork farms official website, 2010) Price: Ginsters product pricing is almost same as compare to Pukka pies and pork farms. For example steak pies from Ginsters and Pukka pies cost exactly 1 ? but in some cases Ginsters is expensive for example Ginsters pork pie is 1. 29 ? and Pork farms pork pie is 0. 91 ? (Tesco Official website, 2010). Therefore we can say that Ginsters have a comparable pricing strategy with most of its product line but with some of the market leading products they show skimming pricing strategy as well. Place: Ginsters only Target UK market. They follow wholesale sale strategy. They have distributors all over UK. They keep their products in big super markets like Tesco, Sainsbury etc. The major area where Pukka pies leaves Ginsters behind is its sale locations. Pukka pies are selling in Austria, Cyprus, France, Gibraltar, Greece, Holland, Hong Kong, Ibiza, Lanzarote, Malta, Portugal, Spain and Tenerife other than UK. Pukka pies official website, 2010) Promotions: When it comes to promotions, Ginsters are spending a lot of revenue on advertisement and promotional activities like charity, supporting local teams etc. The differentiating part of Ginsters promotional activity includes collaboration with different universities including Plymouth University and community colleges at Callington, Launcest on, Tavistock and Saltash colleges and universities. Ginsters also have their online educational portal. This shows that they are targeting youngsters from schools, colleges and universities. For the new promotions Ginsters is focusing on introducing some fruit pies as well. Their promotional strategy seems to be product benefit advertisement strategy. As compare to Ginsters Pukka pies have a large variety of souvenirs including footballs, posters, cups, caps etc. They have an online portal where people can buy their souvenirs. As compare to both of them pork farms focus on introducing new packaging and actively conduct live shows with consumers to test their products and tells them of their products taste. Pork farms are teaming up with Peperami and Branston to launch a number of co-branded recipes. The new partnerships will see a Spicy Hit sausage roll with Peperami and two Pickle Hit sausage rolls ââ¬â one with Branston Pickle and cheese and one with Branston Pickle and sausage meat ââ¬â available from mid-March 2010. The company is also launching a Pork and Branston Pickle Pork Pie. (Ginsters official website, 2010; Pukka pies official website, 2010; Pork farms official website, 2010) SWOT Analysis: Strengths * Product variety in comparison to competitors places a strong emphasis on new product development to create innovative, exciting products to enhance its core product range. Ginsters launched mini pasties in Q2 2010 to tie in with the upcoming picnic season and the on-the-go snacking market. * Ganisters position in more than one market and covering them successfully due to their diverse products * Ginstersââ¬â¢ products have a number of characteristics that make them a highly popular lunchtime food firstly their products are location independent and can be eaten practically anywhere. Secondly their products are convenient and can be found in many locations. Furthermore their products are filling and positioned as big eats. Finally the products are easy to eat and are pre-packed. * Advertisement and promotion strategy Ginstersââ¬â¢ promotional activities have always highlighted its British provenance and local sourcing. Moreover their brand image Fresh and hygienic food which is and advantage in the current customer behaviour trends. * HRM program that allows for organisational learning * There supply chain is short therefore saves them money and increases quality * Manufacturing processes are fully automated speed up production and inspection and quality programs to be easy. Weaknesses The product range is not comprehensive and there are some niches they did not cater for, such as the vegetarian market the Halal and Kosher markets. * Ginsters operate only in the UK where competitors such as Pukka Pies operate internationally they are pies are selling in Austria, Cyprus, France, Gibraltar, Greece, Holland, Hong Kong, Ibiza, Lanzarote, Malta, Portugal, Spain and Tenerife other than UK. * Although Gins ters are trying to convey that they are a healthy product. This message is not reaching other market segments, such as women and families. There image as a healthy product is not strong. Despite a high rate of new product development, the favourite lines continue to be the BLT, prawn mayonnaise, cheese and pickle, chicken salad and egg and cheese Opportunities * Increase emphasis on health awareness products. Interest in healthy eating will undoubtedly outlive the recession and there is scope to increase the number of functional products in many areas of the market. * Ginsters can explore minority market niches such as, vegetarians and Halal foods. This can be achieved by new product development. * Utilisation of production capabilities by exploring International markets, as competitors are present outside the local market. Despite the recession, sales of indulgence products such as desserts may also grow if suppliers can position the products as relatively inexpensive treats. Threa ts * One of the longer-term challenges that the pies and pasty category will face is whether consumers will stick to the category when the economy improves and they have more disposable income. Pies and pasties offer consumers a low cost meal that is convenient, but does not tick the healthy eating box and so requires manufacturers to find ways to reformulate their product ranges to make them healthier. When looking at the things that worry consumers the most, their financial situation and the economy supersedes any concerns they may have about their health, so while they face financial challenges, the health credentials of the food they are eating may be of less importance if it proves to be more cost efficient. * Ginsters needs to ensure that they maintain their above-the-line support of their brands to ensure they are top of mind when consumers are looking for a quick snack. The recession will strengthen the appeal of own-label products and consequently affect NPD and marketing, which will culminate in undermining value growth in the market. References Accurate pack coding easy as a pie (2005). Packaging Magazine, 8 (1), pp. 18-19. EBSCOhost [Online]. Available at http://web. ebscohost. com (Accessed:10 November 2010) Bank of England Quarterly Bulletin (2007). 2nd Quarter, 47(2), pp. 317-329 Bloomberg Database (2010). Available at: http://www. bloomberg. com (Accessed: 6 November 2010) Broadcasters Audience Research Board (2010). Available at: http://www. arb. co. uk (Accessed: 8 November 2010) Brooks, Bob. (2004). ââ¬Å"Cornish Convenienceâ⬠, Food Manufacture, 79 (1), pp. 26-27. EBSCOhost [Online]. Available at http://web. ebscohost. com (Accessed: 10 November 2010) Brothererton, B. (2004). ââ¬Å"Critical Success Factors in the UK Corporate Hotelsâ⬠, Sevice Industries Journal, Vol. 24 NO. 3, 2004, pp19-42. CHENG, E. W. L. and LI, H. (2001). ââ¬Å"Analytic Hierarchy Process: An Approach to Determine Measures For Business Performanceâ⬠, Mea suring Business Excellence, Vol. 5 No. 3, 2001, pp. 30-37. Daniel, R. H. , (1961). Management data crisis. Harvard Bus. Rev. , 1961, Septââ¬âOct, 111ââ¬â112. Doonar, J. (2004). ââ¬Å"Pasties and pastures new: Joanna Doonar interviews Mark Dudderidge, the managing director of Ginsters and discovers that society's preoccupation with obesity is not holding back the growth of the Cornish pasty companyâ⬠Brand Strategy. EBSCO (Online). Available at http://www. ebscohost. com (Accessed: 01 November 2010) Drives cut pastry production costs (2009). Works Management, 62 (11), p. 29. EBSCOhost [Online]. Available at http://web. ebscohost. com (Accessed: 10 November 2010) Ginsters official website (2010). Available at: http://www. ginsters. co. uk/ (Accessed: 10 November 2010) Growth at Ginsters (2004). Food Manufucture, 84 (2), p. 7 EBSCOhost [Online]. Available at http://web. ebscohost. com (Accessed: 10 November 2010) Hunt, Gail. (2005). ââ¬Å"Local Championâ⬠, Food Manufacture, 80 (2), p. 35. EBSCOhost [Online]. Available at: http://web. ebscohost. com (Accessed: 10 November 2010) Johnson, A. (2010). ââ¬Å"Forecasts for the UK economy: a comparison of independent forecastsâ⬠HM Treasury, Issue 281. Keeping an Eye on the Pie (2002). Food Engineering ; Ingredients, 27 (4), p. 47. EBSCOhost [Online]. Available at http://web. ebscohost. com (Accessed: 10 November 2010) Politt, D. (2006). ââ¬Å"Golden Outcome of Ginsters Trainingâ⬠HRM International Digest, 14(1) Pork farms official website (2010). Available at: http://www. pork-farms. co. uk/index. html (Accessed: 10 November 2010) Pukka pies official website (2010). Available at: http://www. pukkapies. co. uk/ (Accessed: 10 November 2010) Rockart, J. and Bullen, C. , 1981. A primer on critical success factors. Center for Information Systems Research Working Paper No 69. Sloan School of Management, MIT, Cambridge, Massachusetts Rockart, F. R. ,(1979). Chief Executives define their own data needs. Harvard Bus. Rev. , 1979, 57(2), 238ââ¬â241. SUN, H. and CHUNG, W. W. (2005). ââ¬Å"Critical success factors for new product development in the Hong Kong toy industryâ⬠, Technovation, Vol. 25, No. 3, March 2005, pp. 293-303. Tesco official website (2010). Available at: http://www. tesco. com (Accessed: 10 November 2010) Zwikael. O. ; Globersonz, S. , (2006). ââ¬Å"From Critical Success Factors to Critical Success Processesâ⬠, International Journal of Production Research, Vol. 44 No. 17, 2006, pp. 343-3449.
Friday, August 16, 2019
Us Gaap and Ifrs Difference in Income Statement
Income Statement Income statements present an ordered list, grouped by broad categories of revenues and expenses. The income statement begins with revenues followed by a list of expenses. U. S. GAAP and IFRS requirements for the presentation of income statements are similar, with some important differences. *Other than separating revenues from expenses, U. S. GAAP provides little guidance about which items the firm must separately display or their order. IFRS requires, at a minimum, the separate display of revenues, financing costs (for example, interest expense), income tax expense, profit or loss for the period, and certain other items. *Both U. S. GAAP and IFRS require the separate display of items whose size, nature, or frequency of occurrence make such separate display necessary for accurately portraying performance. *Both U. S. GAAP and IFRS require separate display of items related to discontinued operations, a topic discussed in Chapter 14. *IFRS requires separate display of the portion of profit or loss attributable to the minor- ity (noncontrolling) interest and the portion attributable to the parent entity, a topic dis- cussed in more detail in Chapter 13. U. S. GAAP contains a similar requirement starting in 2009 for most firms. IFRS permits firms to present expenses by either nature or function; although U. S. GAAP is silent on this issue, guidance from the Securities and Exchange Commission requires registrants to classify expenses by function. 4 REVENUE RECOGNITION Revenue recognition refers to the timing and measurement of revenues. Management applies the revenue recognition criteria of authoritative guidance to decide whether a given transac- tion meets the criteria and so results in recording revenues (and the related expenses). Reve- nue recognition is among the most complex issues in financial reporting.As of the writing of this textbook, U. S. GAAP contains over 200 pieces of authoritative guidance for recognizing revenues. The quantity and complexity of this guidance result from several factors. First, mis- reporting of revenues (either reporting revenues before the firm earns them or reporting non- existent revenues) is the most common form of discovered accounting fraud. 9 Second, firms often bundle products and services and sell them in multiple-element arrangements, and each element of the arrangement has the potential to result in revenue recognition.An example of a multiple-element arrangement is the sale of a machine with an extended five-year war- ranty, installation services, training for employees to learn how to operate the machine, and software upgrades as they become available. This bundled arrangement can contain five or more elements, delivered at different times, but with a single sales price. The selling firm faces difficult recognition and measurement issues in deciding (1 ) whether a given element of the arrangement has separable revenues, and (2) when, and in what amounts, to recognize rev- enues for the separate elements of the arrangement.CRITERIA FOR REVENUE RECOGNITION As a general principle, under the accrual basis of accounting, the firm recognizes revenue when the transaction meets both of the following conditions: 1 . Completion of the earnings process. The seller has done all (or nearly all) that it has prom- ised to do for the customer. That is, the seller has delivered all (or nearly all) of the goods and services it has agreed to provide. 2. Receipt of assets from the customer. The seller has received cash or some other asset that it can convert to cash, for example, by collecting an account receivable.The first criterion focuses on the sellerââ¬â¢s performance. Firms recognize revenues from many sales of goods and services at the time of sale (delivery) because that is often the point of completion of the earnings process, in the sense that the seller has transferred the promised goods to the customer or has performed the promised services. Even if some items remain unperformed (for example, promises to provide warranty services and promises to accept cus- tomer returns), the seller can recognize revenues as long as the unperformed items are not too great a portion of the total arrangement with the customer, and the seller can easonably measure the cost of the unperformed items. 11 The second criterion for revenue recognition focuses on measuring the amount of cash the seller will ultimately receive. The exchange price between the customer (buyer) and seller represents the assets exchanged by the customer for goods and services, and provides the ini- tial measure of revenue.
Thursday, August 15, 2019
Pride and Prejudice: Women and Social class in the Regency Era Essay
Women were not considered to be equal to men. Women were regarded as being more fragile, mentally and physically, than men, and in need of care and protection. Wives were expected to defer to their husbands. Women laboured under certain legal disadvantages. When a woman married, for instance, any property she owned or any moeny she earned or ineherited automatically belonged to her husband. A husband could divorce his wife for adultery (though even for a man,divorce was difficult to come by, and carried a strong social stigma) but a woman could not divorce her husband even if he was cruel, deserted her etc. It ws possible to obtain a legal seperation, but that ws very difficult to come by. For upper or middle class women who needed to earn a living, teaching was one of the very few respectable options, and to be a teacher was not regarded as a particularly desirable occupation. A woman who became a teacher might be a governess (teaching the children of one family in their own home) or she might be a teacher in a school. Universities did not admit women at this time, and there were no female university professors, nor could women be doctors or lawyers or go into the church. The standard of education in girlsââ¬â¢ schools was very variable, most concentrated mainly on fashionable accomplishments like dancing, music, French, and drawing, but some had more demanding curriculums. Mary Russell Mitford (who was a few years younger than Jane Austen) went to a school that taught Latin and Astronomy as well as the more usual subjects. And there were books aimed at girls which offered more challenging subjects. for instance, an immensely popular book in the Regency era was ââ¬ËConversations in Chemistryââ¬â¢ by jane marcet, which taught chemistry in the form of conversations between a governes.s and her two pupils. This book was extremely popular and went through many editions. It was intended mainly for girls, but was read by men as well, the scientist Michael Faraday said that it was one of the two books that had influenced him most in his life (the other was the Encyclopedia Britannica). However, as you can see from reading the novels of Jane Austen, gentlemen were expected to treat ladies with respect. Most girls of the upper and middle class expected to stay at home until they married, but most were probably quite happy with this. It was not usual in those days for people to work unless they really needed to. This applied to men as well as women, a gentleman like Mr Darcy or Mr Bingley for instance would not expect to have to work for a living, any more than most women of their class would. Relations between men and women were often very good, for instance you can see from the letters of jane Austen that she had a lot of affection for her brothers, and they for her. It was different for working class women of course. They, like working class men, would be expected to work for a living from an early age. One of the commonest forms of employment for women in this period ws domestic service. Almost everyone who could afford it kept at least one servant, and a wealthy family might have dozens. One of the very few working class characters in Jane Austen is the housekeeper at Pemberley (mr Darcyââ¬â¢s home) who speaks about him so warmly when Elizabeth and her aunt and uncle visit the house. The housekeeper was the most important female servant in a large household, and she would be in charge of all the other servants, give the orders as to what they were to do, manage the household accounts etc. It was a responsible and important position. The fact that Elizabeth Bennet is impressed by the housekeeperââ¬â¢s good opinion of Mr Darcy shows that a servantââ¬â¢s opinion of her employer could be a valuable guide to his character.
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