Cost Sheet

We take this opportunity to thank Prof Jayesh Jain for giving us an insight , his valuable advice , timely suggestions and constant support throughout the project. We would also like to thank Mr. Raj Raut who is into the ice-cream business for the valuable information that he shared with us ,which proved to be very helpful while preparing the project ABSTRACT This project report is prepared to study the cost analysis of Amul ice cream and to formulate the cost sheet to find the per unit cost of a single Amul ice cream cup of 100 gm(fruit and nut). Our colleagues uncle also helped us in finding the various cost involved in manufacturing ice cream and we also got information from www. amulicecream. in.OVERVIEW OF ICE-CREAM INDUSTRY History:- The ice cream industry is mainly governed by the prevention of food and adulteration act (PFA)-1954 in India. The ice cream market growth picked up after de-reservation of the sector in 1997. History of Indian ice-cream industry is very old started in un-organized sector and mainly the popular product was kulfi. New technologies and freezers are the main force behind the development. Future is bright for ice-cream industry in India. Production –area:- In rural areas, kulfis / ice creams made by small / cottage industry are popular. The market for organized sector is restricted to large metropolitan cities.In small towns and villages, there are thousands of small players who produce ice- creams / kulfis in their home backyard and cater to the local market. Almost 40% of the ice creams sold in the country are consumed in the western region with Mumbai being the main market, followed by 30% in the north and 20% in the south. Industry Snapshot:- †¢ Market Size – 1200 Crores †¢ Ice Cream market is growing at 26% (yoy) Major players:- 1. Amul – Market Leader with share of 36% 2. HLL – Kwality Walls – 2nd biggest player 3. Mother Diary 4. Arun – Chennai Based Hatsun Agro Product Fe w Brands/ Target Consumers 1. Youth Centric – Chillz 2. Kids – Moo 3. Teenagers – Cornetto 4. Health Conscious – Amul Sugarfree & Pro-Life Future of Ice Cream Market in India:-Ice Cream market will expand with increase in number of malls. Also companies like – HLL has been increasing their ice cream outlets – Swirl. Few years ago consumers use to go out for walk after dinner and use to buy ice creams from hawkers. But now consumer who often visit malls for entertainment prefers to buy ice creams during different times of the day as it is visible upfront and feel like spending Rs. 50 for that tasty chocolate swirl with cake and nuts. As marketers are understanding the different needs of consumers, be it health conscious people- (Amul sugar free and pro-life ice-cream) , kids, youngsters, etc, and are coming up with products specific for them. with portfolio of flavors, consumer today has plethora of options at hand to choose from and therefor e high probability of buying one more scoop of ice cream.Also with increasing wallet size and innovative modern retail formats, it has definitely given a Philip to the ice cream industry in India. About the company Amul [pic] Gujarat Cooperative Milk Marketing Federation:- Gujarat Cooperative Milk Marketing Federation (GCMMF) is India's largest food products marketing organization. It is a state level apex body of milk cooperatives in Gujarat which aims to provide remunerative returns to the farmers and also serve the interest of consumers by providing quality products which are good value for money. Some statistics about the company:- The Turnover of Amul was Rs. 52. 55 billion in 2007-08. Members: |13 district cooperative milk producers' Union | | |2. 7 million | |No. of Producer Members: | | |No. of Village Societies: |13,141 | |Total Milk handling capacity: |10. 21 million liters per day | |Milk collection (Total – 2007-08): |2. 69 billion liters | |Milk collection (Daily Average 2007-08): |7. million liters | |Milk Drying Capacity: |626 Mts. per day | |Cattle feed manufacturing Capacity: |3090 Mts per day | AMUL –the brand:- Amul -the age old brand brand belongs to (GCMMF). AMUL means â€Å"priceless† in Sanskrit. The brand name â€Å"Amul,† comes from the Sanskrit word â€Å"Amoolya,† and was suggested by a quality control expert in Anand. Today Amul is a symbol of many things. Of high-quality products sold at reasonable prices. Of the genesis of a vast co-operative network.Of the triumph of indigenous technology. Of the marketing savvy of a farmers' organization. And of a proven model for dairy development. Various products under the brand name Amul :- Amul products have been in use in millions of homes since 1946. †¢ Amul Butter, †¢ Amul Milk Powder, †¢ Amul Ghee, †¢ Amul Cheese, †¢ Amul Chocolates, †¢ Amul Shrikhand, †¢ Amul Ice creams, †¢ Nutramul, Amul Milk and †¢ Amulya have made Amul a leading food brand in India. Some facts about the Amul ice cream:- †¢ Amul Ice Cream was launched on 10th March, 1996 in Gujarat. †¢ The portfolio consisted of impulse products like sticks, cones, cups as well as take home packs and institutional/catering packs. In 1997, Amul ice creams entered Mumbai followed by Chennai in 1998 and Kolkata and Delhi in 2002. Nationally it was rolled out across the country in 1999. †¢ Has combated competition like Walls, Mother Dairy and achieved the No 1 position in the country. This position was achieved in 2001 and it has continued to remain at the top.†¢ Today the market share of Amul ice cream is 38% share against the 9% market share of HLL, thus making it 4 times larger than its closest competitor. †¢ Amul’s entry into ice creams is regarded as successful due to the large market share it was able to capture within a short period of time – due to price differential, quality of products an d of course the brand name. Ice cream range:- Royal Treat Range – (Butterscotch, Rajbhog, Malai Kulfi †¢ Nut-o-Mania Range (Kaju Draksh, Kesar Pista Royale, Fruit Bonanza, Roasted Almond) †¢ Royal Treat Range – (Butterscotch, Rajbhog, Malai Kulfi) †¢ Nut-o-Mania Range – (Kaju Draksh, Kesar Pista Royale, Fruit Bonanza, Roasted Almond) †¢ Nature's Treat – (Alphanso Mango, Fresh Litchi, Shahi Anjir, Fresh Strawberry, Black Currant, Santra Mantra, Fresh Pineapple) †¢ Sundae Range- (Mango, Black Currant, Sundae Magic, Double Sundae) †¢ Assorted Treat – (Choco bar, Dollies, Frostik, Ice Candies, Tricone, Choco crunch, Megabite, Cassatta) †¢ Utterly Delicious – (Vanilla, Strawberry, Chocolate, Chocochips, Cake Magic) ost sheet analysis Direct Cost : | Direct materials | | | |To manufacture one ice cream cup below are the components or raw materials required with their unit cost : | Dry Fruits – 3 % Milk â⠂¬â€œ 70% Flavours – 5 % Other ingredients – 4 % Sugar – 16 % Cup – 2 % 1) Direct Labour : There are 17 workers employed in the production of the ice cream and each worker is paid Rs 2000 per month . 2) Direct Costs or expenses :The direct cost includes costs incurred in bringing the raw materials into the factory ie. Carriage inward. The raw materials are purchased every month and costs involved for carriage are Rs 1840. Indirect Costs: 1) Factory Overheads: The Factory Overheads includes the indirect labour, factory rent, insurance and depreciation on machinery, power, factory supervisor’s salary ,packing material, ware house expenses and other factory expenses. †¢ Indirect labour : This includes 3 sweepers whose average salaries are Rs. 1000 each. †¢ Insurance: The total insurance amount is Rs 15000. †¢ Break up of the total insurance amount for Machinery – 1200000 Land – 500000(1000 sq. ft. * Rs. 500 per sq. ft. ) à ¢â‚¬ ¢ Depreciation on machinery : There are 6 machines in the factory ,one machine is used for making ice creams which is Boiler and other are Refrigerators . The cost of Boiler is Rs 300000 and Refrigerators are worth of Rs. 900000. The depreciation method followed is SLM @ 7%. †¢ Power & Fuel: The monthly average cost of power consumption of the factory is Rs 42375. †¢ Supervisor’s salary : The factory has 2 supervisors and salary of each supervisor is Rs 2500. †¢ Cost of maintenance : oiling and cleaning of machinery and other miscellaneous expences for maintainance. 2) Office and administration overheads:-Office and administration overheads include office rent, salary to staff, office and general expenses, printing and stationary, telephone expenses, electricity and lightings †¢ Office rent: The per sq. ft rate of the Office is Rs 18. The area of the factory is 300 sq. ft. †¢ Salary to staff : the office staff has three employees. A peon, clerk a nd an Accountant and the salaries are Rs 800, Rs 2200 and Rs 4000 respectively. †¢ Office and general expenses: This comprise refreshments(tea and snacks). †¢ Telephone Expenses:- Calls made by the staff members. †¢ Electricity and lightings:- It consists of office lighting and air conditioning expenses. 3) Sales and distribution overheads:- Sales Commission : As a part of encouragement for sales people ,they are given commission of 2. 5 % of the total sales done by them.†¢ Discount allowed : To attract retailer to buy the product they are offered a discount of 5% on the selling price. †¢ Salary of salesmen : The company has 5 sales persons and they are paid a salary of Rs 3500 each per month. †¢ Carriage outward: To carry the finished goods to the whole sellers , the transportations charge per unit/product is set as Re 1. 24. Assumptions : †¢ The company produces only one product †¢ All raw materials consumed in production of ice cream †¢ The production and sales units are same. †¢ In Valuation of plant, the rate per square feet has been assumed at Rs. 00. †¢ We gave a discount to retailer on 450000 units on bulk purchase. SWOT ANALYSIS STRENGTHS: The amul ice-creams brand is one of the the top 3 brands . As it’s an Indian brand its popular as a family brand. Its available in all metropolitan cities and is in the reach of middleclass &above middleclass . Its available in many flavours and most of these are Indian flavours –liked by Indians. They are available in various sizes. They are available in reasonable prices. They have launched brands such as sugar free probiotic ice-creams. There are many premium varieties. It’s got good food energy value i. e calories per 100ml-196. 7. WEAKNESS:The durability of amul ice-creams is not really good, it melts very soon. It does not have many outlet centers. Not a famous brand among youngsters who are the main customers of ice-cream. OPPORTUNITI ES: They can come up with new flavours which would be able to attract the youth .They should not restrict themselves to departmental stores infact come with new luxury brands which can be available in hotels and they should come up with their own ice-cream parlours. They should focus more on their advertising and marketing strategies. They should use a strategy similar to what they used in case of butter (Utly butterly girl ). They should come up with offers for purchase of ice-cream in whole market .Offers should run all throughout the year; not only in winters. There should emphasis for special occasions. THREATS : The biggest threat for amul ice-cream industry would be its competitors. Its ranked 3rd in the Indian market . It faces tough competition from the unorganized sector as well. A slight change in the price of the ice-cream would shift its customers to another brand. Foreign players like Baskin- Robbins entering Indian market with new premium brands at feasible prices. [pi c] Bibliography www. amulicecream. in www. google. co. in Annual report of Amul Cost accounting and financial management-Ravi kishore –edition 5 ———————– THREATS OPPORTUNITIES WEAKNESS STRENGTHS

Idolatry and Quote

â€Å"Sometimes at pagan shrines they vowed offerings to idols, swore oaths that the killer of souls might come to their aid and save the people. † (Beowulf, pg. 13, lines 176-179) a) The main point of this quote is that the Danes, or people of Hrothgar’s kingdom, started asking for help from false idols, breaking the first two commandments of God, and that they are also asking the Devil, Satan, to rid them of his own creation, Grendel. They are retreating to their paganism, their original religion, and they are worshiping the opposite of God (good), Satan (evil). ) This quote connects to one theme in Beowulf: Good conquers evil. The Danes should not resort to their paganism because God will help them at his own pace and even if they die, they will be forever unified with Him in Heaven. They shouldn’t ask Satan, the killer of souls, for help because they will receive nothing in return and they will rot in hell during their after-life. Good will always defeat evil even if it doesn’t seem like there is any hope. God will answer their prayers as long as they have faith and remain free of false idol worship.An interesting idea or words in this quote is that the author reveals to us that the Danes resorted to paganism even though they knew God would save them and even though they knew they were breaking God’s commandments. The author is trying to warn readers to not resort to false idol worship in times of struggle because God will save us and even if we die due to any particular reason, the reward will be Heaven and being united with God forever. 2. â€Å"Undaunted, sitting astride his horse, the coast-guard answered: Anyone with gumption and a sharp mind will take the measure of two things: what’s said and what’s done. (Beowulf, pg. 21, lines 286-289)The main point of this quote is that true warriors will do what they say and they are not all talk but no action. The guard of Hrothgar says this to Beowulf and his tr oops, and he is saying that a great leader must speak as well as deliver. A great leader and warrior has the ability to speak and to act accordingly. This quote reveals to us that someone who can deliver what they say has wit, fortitude, spirit. b) This quote connects to one theme in Beowulf: Actions speak louder than words. Setting an example and being a leader does not only mean being able to give a good speech.One must be able to perform what they say without hesitation to be regarded as a mighty warrior and true leader. If you are considered to be a mighty warrior with wit, fortitude and spirit, you must be able to do what you say you can do. c) An interesting idea or words in this quote is that the author uses a guard to challenge Beowulf’s identity to prove to us that he is truly a hero and that he does what he says to others. This also reveals to us that Beowulf is a great leader and that he is not afraid to take on any evil, like Grendel, that stands in his way. . â⠂¬Å"With measured words she welcomed the Geat and thanked God for granting her wish that a deliverer she could believe in would arrive to ease their afflictions. † (Beowulf, pg. 43, lines 625-628) a) The main point of this quote is that Wealtheow, queen of Hrothgar, asked God for a hero to save them all from Grendel and her prayers were answered when Beowulf came to rid them of their troubles and pain. Beowulf is the deliverer, which refers to Jesus as the Messiah and as the Saviour of sins.He came to rid them of the evil monster that lurks about them and causes havoc in the kingdom. b) This quote connects to one theme in Beowulf: Good conquers evil. Beowulf is the good in the quote and he is going to try and kill Grendel, who is the evil that had been terrorizing Hrothgar’s kingdom for twelve winters. Even if the evil is overwhelming, good will always triumph no matter how deadly or destructive the evil is. God always has a plan to conquer evil and Satan. Beowulf is th e hero or Messiah in the quote and the evil or sin he must defeat is Grendel.An interesting idea or words in this quote is that the author uses a biblical reference to compare Beowulf to the Messiah, Jesus. The author tries to tell us that they were both put on this world to defeat an evil in whatever form it takes. The author allows us to view them as good and that no evil can defeat them in a battle. The author frequently compares Beowulf to Jesus, portraying him as divine and immortal. Some may believe this to be blasphemy or others might see it as the author telling the readers that Beowulf is invincible and that he truly is a hero.

America’s Greatest Challenge in the 21st Century Essay Example for Free (#21)

America’s Greatest Challenge in the 21st Century Essay Throughout the 21st century, United States of America has been plagued by so many crisis and challenges that put the integrity and strength of its government on test. But perhaps the most harrowing ordeal the country has ever experienced was the terrorist attack on September 11, 2001 which claimed more than two thousand lives, mostly innocent civilians. United States has considered terrorism, coupled with nuclear threats, its greatest challenge ever. Organized terrorists from hostile nations target America. Since the nation is very superior in conventional warfare compared to its adversaries, terrorists deviate from non-conventional warfare and resort to nuclear terrorism. Technology is helping these criminals to undertake their evil scheme. In nuclear terrorism, the terrorist use nuclear weapons, including radiological weapons, to cause massive destructions to humanity to attain their political or religious ideals. Terrorists pose great threats by utilizing or exploiting nuclear in a number of ways: 1) They can attack nuclear facilities for the purpose of melting down the nuclear reactor and releasing the toxic substance inside.  The power plant will cause radioactive contamination and will result into great casualties. Such incident my equal or exceed the catastrophe brought by the Chernobyl in 1986. 2) They can create dirty bomb which is loaded with radioactive materials and a conventional explosive. Upon detonation, it releases radioactive and highly poisonous particles in the air. Terrorists find this appealing since it is very successful in instilling fear and panic. Further, its contaminating effect is long-lasting. 3) They can create improvised nuclear device (IND). This bomb uses low-grade nuclear substance but the effect is still devastating. ) They can buy ready-made nuclear weapons in the black market. This way, all they have to do is read the manual, set the weapon and detonate it. Presto! Hundreds of civilians lie lifeless on the street. 5) They can create a full- blown nuclear bomb. This may not be highly probable, but it is still possible. Organized terrorists, including those who are supported by the hostile nations, have the technology, money and capability to design and fabricate a nuclear bomb. The danger is very clear: the spectre of nuclear attack on the American soil looms and it is getting clearer each day. Wrong hands are holding nuclear weapons; the wrong hands who desire nothing but to kill Americans and destroy American power. America is a powerful and rich country. It can easily build a nuclear weapon and bomb those nations who cuddle terrorists. † Fight fire with fire. † However, that is easier said than done. There are several and less violent, yet effective, ways for America to fight nuclear terrorism. First, all nuclear weapons, materials and facilities must be secured and well-protected. This way, it prevents any plan of the terrorists to attack, sabotage or steal these things. This includes the intensive drive of the government to eliminate or confiscate all nuclear weapons and materials held by unauthorized individuals and arrest anybody who is caught selling these deadly things. Second, stiff sanction must be imposed to any nation or country that sponsor any act of terrorism. America should be firm with this one. Without any sponsor and a base, terrorism and terrorist will surely cease to prosper. Third, investigating and counter-terrorism tools must be upgraded to match the sophistication of terrorists. Aside from that, the agencies must not keep the reports to themselves. They must share information not to the public but with the other agencies. They must have transparency to compare notes and information. Lastly, the American citizens must be educated about all kinds of terrorism. Information drive should be conducted. If possible, civilians should be given authority to make an arrest if necessary. This way, ordinary citizen can help distinguish any terrorism even before the act is committed. With knowledgeable civilians around, detection of terrorism will not be limited to the authority alone; thus the long arm of the law is made even longer and prevention rate of terrorism will be much higher. America’s Greatest Challenge in the 21st Century. (2016, Sep 25).

Globalisation of ICTs- Positive and Negative Impacts Essay

Globalisation of ICTs- Positive and Negative Impacts - Essay Example ICTs have been implemented by a number of nations with the view to promote their economic and social development. ICTs have proved to be the most beneficial in promoting equity and social justice, overall development of the nation, empowering the youth and the disadvantaged groups. The system has proved to extremely beneficial in ways of processing data at a fast speed. This saves much of the human effort. Human beings lose concentration and get tired of undertaking repetitive tasks. Machinery can perform the same task more efficiently with double speed saving much of the human effort (Ministry of Information and Communications, 2006, p.5). ICTs are increasingly linked to organizational value. But it has been criticised on a number of grounds. Research has been conducted to examine the role of ICTs in a more integrated manner. Current research has shown that ICTs have benefitted organizations in a positive way. â€Å"ICTs have value to organizational advantage† (Rastrick & Cor ner, 2010, p.2). Resource Based Advantage (RBA) asserts that owning and controlling strategic resources determines whether organizations will earn better profits as compared to others. RBA also ensures that certain combination of resources adds to the competitive advantage of organizations. These resources constitute market orientation, innovation, entrepreneurship and also organizational learning. ICTs have played a huge role in enhancing efficiencies of the above resources to a considerable extent.  

Cryptography Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Cryptography - Research Paper Example Security requires constant and periodic changes to pace up and counter the threats that are ever increasing. We will use blowfish algorithm with the Secure Socket layer v3. Similarly, cryptography also goes with the same approach of upgrading new state of the art encryption algorithms one after another and from safe to the safest, so that it cannot be cracked. The tool utilized in this scenario is ‘keepass’ that is an open source tool for storing all the passwords in a database that is encrypted (Popov). The database can also be encrypted by blow fish (Anonymous2007, 71-71), as it incorporates no weak keys and the design is simple and understandable that supports analysis, algorithm integrity and repeatable block ciphers (Anderson. n.d). Likewise, block ciphers are 64 bits in length with variable length keys. S-boxes are dependent on large keys that are more resilient to cryptanalysis (Anderson. n.d). Moreover, permutations are key dependent with a support of diverse ope rations associated with mathematics that is integrated with XOR and addition (Anderson). For attacking the encrypted files, hacker can use many attack methods for retrieving the password files stored in the database maintained by ‘keepass’. The plaintext and cipher text methods of attacks incorporates a cryptanalyst that has an access to plaintext and the conforming cipher text and pursues to find association in between the two. Whereas, a cipher text is associated with an attack in which cryptanalyst is accessible to cipher text and do not have access to conforming plaintext. Hacker can use generic ciphers such as Caesar, frequency analysis for cracking the cipher on mission critical system. Moreover, hacker can also use a plaintext and chosen cipher text attack for retrieving the passwords. This type of attack incorporates a cryptanalyst that is capable of encrypting a plaintext of choice and examines the results of cipher text. This type of attack is most generic for asymmetric cryptography, as the hacker can gain public key via cryptanalyst. The hacker can also choose cipher text attack that incorporates a cryptanalyst selecting a cipher text that seeks for a similar plaintext and decrypt oracle that is a machine for decrypting data without exposure of key. Moreover, an attack can be executed the attack on public key encryption, as it initiate with a cipher text and seeks for similar matched plaintext data available publically. Adaptive attacks (Krawczyk) can also be used, as these attacks incorporate a cryptanalyst that selects plaintext or cipher text on the basis of previous results. Side channel attacks can also be utilized for data available in a mission critical workstation. These types of attacks extracts information associated with the physical deployment of cryptographic algorithm along with the hardware utilized for encrypting or decrypting data. These cryptographic methods mentioned earlier presume that access to plain text and ciph er text is available to cryptanalyst and often to both types of data along with a possibility of cryptographic algorithms. Moreover, a side channel attack initiated by the hacker can expand its scope such as CPU cycles utilize or time taken for

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Aesthetic Style in Writing Essay Example | Topics and Well Written Essays - 750 words

Aesthetic Style in Writing - Essay Example They enlighten and portray the preciseness of what is being communicated. Characters have been exceptionally represented in reference to their high ranking roles, to bring out the extent of the superiority of white people. She puts in place politicians, board members of the Canterbury Club, a doctor, jurist, theologian, college president among others. They are representatives of the larger majority of the Americans. They express enthusiasm about the matters surrounding their well-being and that of the nation. At the same time, they are more oriented in their own social progress, hence, the formation of their Club. Words articulated by these characters have been specially chosen by Pauline to highlight their own self-interests. Talma Gordon was a symbol of great things that can come out of the intermingling between the black people and other races. She is described to have a wonderful smile and a face full of delight â€Å"like the heart of a flower† (Elizabeth 2). This represents wealth, happiness and some of the good things that the intermarriage relation can bring. Jeannette is compared to her father who is dark and stern while Talma is said to have a similarity with her mother. This is discriminative since Mrs. Gordon was richer than Mr. Gordon as she possessed much of the family’s wealth in which she, in turn, left to her daughters after her death. Talma was as genius as a dead mother who was light. This portrays the aspect of the light skin color overshadowing the dark skin color thus raising the controversy in their intermingling. It presumes that in case of intermarriage, some parties will over depend on others for survival. This is a form of discrimination. Some visitors were given a warmer welcome than others were. The writer thought that she and she accompany will be â€Å"welcomed to a banquet that would feast both eye and palate† (Elizabeth 3) but to their surprise, they were not even looked at by the hostess.

Young Entrepreneurs Assignment Example | Topics and Well Written Essays - 250 words

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Analytical Essay Example | Topics and Well Written Essays - 500 words

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Busines organization Essay Example | Topics and Well Written Essays - 2250 words

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The supernatural is the force responsible for many of theevents of Macbeth Essay Example for Free

The supernatural is the force responsible for many of theevents of Macbeth Essay The supernatural is the force responsible for many of the events of Macbeth. How far do you agree with this statement? Throughout the play Macbeth goes through many changes, but the question is what is responsible for these changes? Responsible means to have control over something or someone something definitely has control over Macbeth, whether he himself has this control or the supernatural or even Lady Macbeth does I will be discussing in this essay. I will also decide what I think is responsible for the actions that Macbeth takes in the play. The supernatural may not be completely responsible for Macbeths actions but they almost certainly play an important part in the development of Macbeths character. Because the supernatural was a force that was believed in by everyone at that time Macbeth is willing to deem what they say: Macbeth: Into the air; and what seemd corporal melted As breath into the wind. Would they have stayed. Banquo: Were such things here as we do speak about? Or have we eaten on the insane root That takes the reason prisoner? This extract is taken from after the witches first appearance in the play. Banquo is interested as to what they are, whereas Macbeth is intrigued about what they said. This could be the turning point for Macbeths development, the witchs predict that he will become King so maybe Macbeth thinks that he should help things along and that by killing the present King it wouldnt be disrupting the great chain of being because he would have become King anyway. In the first scene when the witchs first appear they immediately overturn ideas of good into bad with an incantation, Fair is foul and foul is fair. This could be responsible for Macbeth turning from a kind-hearted, considerate man into an insensitive, callous man. But this could be because of how Macbeth interprets their predictions, the witchs never actually told Macbeth to go and kill the king, they just said All hail Macbeth, that shalt be King hereafter! The witchs said no more about him becoming king or how he would become king. Banquo realises that they are a temptation and does not believe them, however they told Macbeth what he wanted to hear so they ratified his thoughts. But Macbeth never admits to acting on the basis of what they told him, damned all those that trust them Macbeth says this quite near to the end, after he has killed Duncan, Banquo and just before he has Macduffs family killed. Him having Macduffs family killed is also because of the witches, Macbeth, Macbeth, Macbeth, beware Macduff. This was the witchs first apparition in their second appearance in the play (they appear three times in total because three is a magical number and it sets the supernatural atmosphere that is the theme of Macbeth.) Soon after, Macbeth decides to have Macduffs family killed as a reprisal. I think that the witchs manage to have Macbeth put under their spell after the first prediction comes true He bade me, from him, call thee Thane of Cawdor. This gives Macbeth proof that the witchs know his future and what lies in store for him. The dagger can be interpreted in two ways; either as a hallucination or a real dagger the witchs made in an incantation to tempt Macbeth further. Firstly I will talk about the dagger as a hallucination. Macbeth is a tragic hero and every tragic has a fatal flaw; Macbeths fatal flaw is ambition. Throughout the play he lets his ambition get the better of him and this ambition could be what drives him into hallucinating about the dagger because at this early point in the play Macbeth is still unsure of whether he should be killing the king or not, so he could be looking for encouragement a dagger pointing the way that he wants to go definitely is a good source of encouragement. But even Macbeth is unsure if it is real. Art thou not, fatal vision, sensible To feeling as to sight? Or art thou but A dagger of the mind, a false creation, Proceeding from the heart-oppressed brain? He debates in his mind for a while whether he is seeing it as a hallucination to reinforce his will to commit regicide. The other reason about the existence of the dagger is that it could be a creation made by the witchs. The witchs main role throughout the play is to violate Gods natural order and encourage Macbeth to overturn the great chain of being. So if the dagger is one of the witchs creations then they are certainly fore filling their role. Macbeth interprets the dagger as a sign that he must commit regicide (overturning the great chain of being) and so he does. Either way, the dagger is partly responsible for the continual trip that Macbeth takes down the path of evil. Although Banquo proves to be immune to the temptation of the witchs themselves, he is not immune to their prophecies. By Act III, two of the three prophecies have come true; the only one left is that Banquos offspring will in future become kings. This is a threat to Macbeth because he has gone through so much for him to become king and therefore his offspring to follow; he doesnt want these sacrifices he has made to be futile. Banquo also starts to infer that Macbeth is not the rightful king. This is why Macbeth decides to have Banquo killed. However, when Banquo is murdered Fleance escapes, thus making Macbeths conscience and fear of the truth come into play again. When Macbeth is at the feast, he sees the ghost of Banquo, but nobody else there does. This can also be interpreted in two ways, either the ghost was created by the witchs or it is Macbeths conscience making him hallucinate. If the ghost is real, he could be trying to warn Macbeth that what he is doing is wrong and he must turn back, however this is unlikely because there havent been any other events which have warned Macbeth that he is doing bad things this could mean that every event could be traced back to the witchs because they wouldnt want to discourage Macbeth, especially with their aim being to overturn the ideas of good into bad. However, if he is real and is going against what the witchs want it could be showing the disorder that Macbeth and his activities have brought into society. There are many other influences that could be responsible for Macbeths actions, one of which is Lady Macbeth. Macbeths role is to play the tragic hero whose fatal flaw is ambition. But he isnt the only one to be ambitious; Lady Macbeth is the dominant person in their relationship and her ambition for Macbeth shines through in the course of events. It is her that first plants the idea of killing Duncan in Macbeths head and it is her that provides the encouragement for Macbeth that he needs for confidence. She could easily be judged as selfish and manipulative because she got Macbeth to do the dirty work. Her role could be described as vital but still supplementary to the witches. Lady Macbeth manipulates Macbeth by questioning his manhood; he could be seen as a feeble if he isnt willing to kill Duncan for his and her future. With a mixture of ambition and Lady Macbeths manipulative and encouraging characteristics there is definitely reason to doubt that the supernatural are responsible for Macbeth and his behaviour. The audience is immediately plunged into a mystical atmosphere because the first scene is with the witchs performing an incantation; this helps the audience to view the play from a spiritual view. The supernatural element does not only make itself known through the witchs, there are also references made to prayer, sanctity and cleansing. Another important aspect of the atmosphere of the play is the importance of dark and light. He witches are introduced to the play in foul weather they speak of thunder, lightning, fog, and filthy air this sets the play as one that the theme of evil is central. The witchs also say Fair is foul and foul is fair this shows how things are overturned in this play. The ironic part of that line is that when Macbeth himself enters; his first line is So foul and fair a day I have not seen.

Perfect competition Essay Example for Free

Perfect competition Essay Monopoly is the final type of market structure in which a single seller dominates trade in a good or service for which buyers can find no close substitutes. A monopoly is distringuished from a monospony, in which there is only one buyer of a product or service. It can also have a monopsony control of a sector of a market. All types of Monopolies can be established by a government, form by integration. The way Monopoly derive their market power is from a berrier to entry. There are three major tpes of barriers to entry which are the economic, legal, and deliberate. Im going to tell you how each one works and what it is helpful more. First, the economic barriers include economies of scale, capital requirements, cost advantages, and the technological superiority. Secondly, are the Legal barriers. It can provide opportunity to monopolise the marker of a good. Lastly, is the Deliberate actions whivh a company has been wanting to monopolise a market may engage in various types of deliberate action to exclude competitos or eliminate competition. Market structures are very important in Monopoly. It provides he basis topics such as industrial organization and economics of regulation. Traditional economic analysis, perect competition, monopolictic competition, oligololy, and monopoly are the four types of market structures. Monopoly versus competitive markets is a challenge. They are similar due to the fact that they both minimize costs and maximize profit. Presiding over eachothers territory can cost millions. Many governments regulate monopolies because a monopoly market lacks the benefts of competition. The U. S. Governement appiles laws against monopoly behavior by Microsoft not allowing big companies in some industries. The Government permits certain monoplies in exchange for regulating their activites. A pure monopoly has the same exact economic retionailty of perfectly competitive companies. Total revenue and total cost maximizes a monopol over a chose of the cost.

The Fall of the Berlin Wall

The Fall of the Berlin Wall The Fall of the Berlin Wall The history books, the political polemics, and economic and the geopolitical analyses of the fall of communism and the break-up of the Soviet Union fill shelves with cruel crimes committed for the party and proletariat under the dreaded regimes of Stalin, Khrushchev, and Brezhnev. The end of the empire, however, was humiliatingly public, glowing on millions of television screens as sledgehammers tore chunks out of the Berlin Wall. The end of the end began in 1985 with the ascendancy of Mikhail Gorbachev and a new generation of Soviet leaders born after Stalin and his paranoid terrors had died. Ironically, the penultimate cause of the collapse was the Soviet Unions invasion of Afghanistan, where it fought a hopeless war for nearly a decade, which that almost crushed its economy to a halt and, like the Vietnam war, called into question national leadership and purpose. The presidency passed from a rather incompetent Jimmy Carter to Ronald Regan, who had no appetite for further appeasement with the Kremlin. Historian Paul Johnson argues that the tremendous losses in Afghanistan left the Soviet Union incapable of facing President Reagans Strategic Defense Initiative, and the new leadership in Moscow realized that their imperial ventures had caused the Soviet economy to rust (History of the American People 928-29). â€Å"For our internal progress, Gorbachev said in 1987, we need normal international relations. The Soviets had to catch up to the rising prosperity and technological advances of Europe and North America. The Soviet Union had to concentrate on domestic development and promote international peace whenever possible. However, it could only accomplish such a goal by giving up any global ambitions. Therefore, as Paul Johnson and other historians point out, Gorbachev abandoned the traditional Soviet anti-western orientation. He wanted to integrate the Soviet Union into the main currents of modern life and that meant democracy, free enterprise and a market economy. He gave the Soviet Union and the World two slogans:perestroika (restructuring) and glasnost (openness). Perestroika held out the promise of reorganizing the state and society. For example, individual initiative would be revived and there would be emphasis on technology and a higher standard of living. Glasnost was the corrective held up to Stalinist excesses. Openness would permit the open discussion of the nations problems and it would rid public thinking of propaganda and lies. Soviet pseudo-history, pilloried in George Orwells dystopian novel, 1984, tapered off. New histories published archival material on the Stalinist purges and the Great Terror. In Gorbachevs way of thinking, the Russian Communist Party was to serve as the vanguard of perestroika and stimulate civic activity and responsibility. In 1990, the Supreme Soviet elected Gorbachev as the countrys president for a term of five years. At the time, Gorbachev was still the leader of the increasingly unpopular Communist Party. Economic changes accompanied these political reforms. Industrial enterprise was encouraged which in turn would foster private initiative and loosed the stranglehold of decades of central planning. By 1990, Gorbachev was cautiously promoting a market economy including the individuals right to possess private property. Religious freedoms were restored and in 1988, the Russian Orthodox Church celebrated its 1000th anniversary. Meanwhile, contacts with the outside world, especially the west, began to intensify. However, all this seemingly good stuff especially from the western perspective had its downside as well. For instance, glasnost released decad es of bitterness which had accumulated over the fifty years of Stalinist repression and terror. Perestroika and glasnost also revealed the widespread ecological damage the Soviets had caused on the environment. Gorbachevs reforms also polarized opinion in ways that even Gorbachev and his stalwart supporters could never have foreseen. In an effort to preserve unity by compromise, Gorbachev entered a bitter quarrel with his more radical rival, Boris Yeltsin. The weakening of traditional Soviet authority and the release of history brought about by the reforms of Mikhail Gorbachev, in the end, brought disunity. Meanwhile, Lithuanians, Latvians and Estonians all demanded independence which in turn set off similar demands among Ukrainians, Georgians, Byelorussians, Armenians and the various peoples of central Asia. By the late 1980s, inter-ethnic violence had escalated. And in 1990, the Russian Republic, the largest republic of the Soviet Union, declared its limited independence under Yeltsin, and an Anti-Reform Russian Communist Party broke off from the reformist party faction led by Gorbachev. Meanwhile, the transition to a market economy was too complex for ready and easy solutions. The production and distribution of consumer goods collapsed. Local governments hoarded essential commodities and the black market flourished as did the Russian Mafia. As journalist David Remnick has written: the Communist Party apparatus was the most gigantic Mafia the world has ever known. It guarded its monopoly on power with a sham consensus and constitution and backed it up with the force of the KGB and the Interior Ministry police. (Kreis, History Guide) In October 1990, Gorbachev remarked, unfortunately, our society is not ready for the procedures of a law-based state. Oppressed generations lose high expectations and the Communist elite, hypothetically similar to the Guardians in Platos utopia had lost perspective. Grenville twists an old maxim that explains the myopia: â€Å"Absolute power not only corrupts, it blinds† (894). Gorbachevs own hammer blow for Eastern Europe, Harold Evans observes, was â€Å"to renounce Brezhnevs imperial doctrine by which the Soviet Union had claimed the right to intervene in defense of its ideology in any Communist country† (American Century 655). Outside the Soviet Union, perestroika and glasnost spread among people who were resentful of Soviet domination and worried about economic collapse. In 1989 and 1990, these people showed their dislike of communist leadership and demanded democratic reforms. Poland took the lead. Here the population was traditionally anti-Russian. The Poles had long protested their countrys economic decline. Soviet assurance to assist and massive loans from western Europe brought no relief. The slightest relaxation of Soviet control only encouraged Polish nationalism, which had always been expressed with the support of the Roman Catholic Church. With the selection of Pope John Paul II in 1978, Polish nationalism surged ahead. In 1980, workers under the leadership of a electrician, Lech Walesa, succeeded in forming an independent labor union called Solidarity. Pressured by a series of strikes, the Polish government recognized Solidarity, despite threats of Soviet intervention. J.A.S. Grenville hits the truth squarely: â€Å"Masses lost their fear of the state† (894) Significantly, the Christian Cross opposed the Soviet hammer and sickle. As nearly all observers assumed, Walesa enjoyed the hefty support of the Roman Catholic Church and from Polish Catholics in the United States that warrants amplification. Scholars and historians will debate for years to come the precise causes and historical forces that produced the sudden collapse of communism at the end of the 1980s. One matter not in dispute, however, will be the earth-shattering role played in the process by Pope John Paul II, the Polish pope. Jack Kemp stresses the spiritual strength and personal prestige the Pope put behind the Solidarity, or freedom movement. From the day of Cardinal Karol Wojtylas election to the papacy in October 1978, Kemp observes, the Pope â€Å"began to shake the very foundations of communism† (Human Events). With a Polish Pope in Rome, the Polish church increased its resistance against communism. Pope John Paul II encouraged his fellow countryman, Lech Walesa, as Kemp reports, and Walesa eventually became president of Poland post-communism (Human Events). After the crumbing of totalitarian communism, Pope John Paul II released a papal encyclical titled Centesimus Annus (1991), which explained within a Christian framework why communism had failed and from that failure drew lessons about social, political and economic organization. The papal encyclical urged people not to establish an ideological heaven on Earth but to maintain human dignity and social conditions conducive to each individuals opportunity to achieve salvation of his soul. In short, the Pontiff placed individual freedom deeply within the core of Christian theology. In January 1989, Solidarity was legalized and the Communist Party retired. In May 1989, Hungary abolished the communist bureaucracy. By years end there were more than fifty political parties. In East Germany, the upheaval in 1989 was even more momentous. East Germany had always been indispensable to Soviet Russia. Its industry was nationalized, its agriculture collectivized and its people regimented by the Communist Party. In June 1953, the workers of East Berlin staged an uprising. What followed as a steady exodus of skilled workers into West Germany. Three million people escaped before the East German government erected the infamous Berlin Wall in August 1961. The East Germans braved their lives to escape: they â€Å"voted with their feet.† Bulgaria, Romania, Czechoslovakia, and Hungary soon followed suit and East and West Germany united in 1990. In the long and bitter Cold War, capitalism and freedom triumphed over communism and tyranny. Gorbachev and Yeltsin came along at the right time and faced the hidden facts of a long ruined system. American military and economic power made the Cold War too costly for the Soviet Union to press without smashing up. Gorbachev, Yeltsin, Walesa, and the Pope helped cause the fall of communism, but none compared with the late President Ronald Regan and his â€Å"innocent audacity† (Evans 656) who called the Soviet Union an empire of Evil and threatened to bankrupt it with a â€Å"star wars† defense. The national and international causes of the fall of communism were rooted in economic, military, political, trade balances, and imperial illusions, but few can deny that the United States, for decade after decade, carried the brunt of containing a predatory system. Future historians may revive tentative conclusions, but one that seems to do justice to the fall comes from Harold Evans at the end of his The American Century: History will go on unraveling the knot of circumstance, stratagem, chance, and personality. In the end, it is unlikely that no single brow will be able to claim the wreath of victory over a dangerous and depressing totalitarianism. But there can be no doubt that it was the American example, in its spiritual as well as its material beneficence, that in the long dark years was the torch of freedom all the world could see. (656) Works Cited Boyer, Paul S., ed. The Oxford Companion to United States History. Oxford: Oxford UP, 2001. Evans, Harold. The American Century. New York: Knopf, 1998. â€Å"Fall of Communism.† U.S Department of State. December 8, 2005. http://www.state.gov/r/pa/ho/time/dr/17672.htm Grenville, J.A. S. A History of the World in the Twentieth Century. Cambridge: Harvard UP, 1994. Johnson, Paul. A History of the American People. New York: Harper, 1997. Kemp, Jack. â€Å"How the Pope Helped Bring about the Fall of Communism.† Human Events. Posted Apr 5, 2005. http://www.humaneventsonline.com/article.php?id=7064 Kreis, Steven. The History Guide. 1989: â€Å"The Walls Came Tumbling Down.† http://www.historyguide.org/europe/lecture16.html Accessed Dec. 8, 2005.

Homeless Americans Essay -- essays research papers fc

In our current time of economic prosperity in the United States, many people are enjoying greater wealth, higher earnings, and profitable investments. Unemployment rates are reported to be low, and wages high. Yet there is still an extraordinary amount of homeless people living in the United States. In an article entitled â€Å"The Criminalization of Homelessness† Celine-Marie Pascale tries to convey how the homeless are being treated unfairly by society. Criminalization might be a little too strong a word to apply to the punishment of homeless people, but Pascale is trying to make a statement about the homeless situation in the United States today. I would like to take a closer look at this article and examine the points she is trying to make. Pascale begins her article by stating that many U.S. cities are enacting laws which would punish homeless individuals for doing things many ‘ordinary’ people do all the time. For instance, loitering or sleeping in public (320). She states that the California Homeless and Housing Coalition estimates that there are around a million homeless people in California alone. Eight self governed cities in southern California and at least one city in northern California passed anti-sleeping laws, says Pascale (320). Another law in the city of San Francisco states that it is â€Å"illegal to linger for more than 60 seconds within 30 feet of an automatic teller in use† (321). The city of San Francisco spent a lot of time and money to arrest 15 people for begging in 1993 and Pascale alleges that there are several other major cities in the U.S. with similar laws (321). According to Pascale, Berkeley uses trespassing laws and loitering laws to keep people off the sidewalks and away from places like parks and laundromats. And in Santa Cruz you can be arrested for sitting on a sidewalk, sleeping outside, or even sleeping in a car (321). Pascale asserts that the reason for these laws is to protect the businesses located around these areas. She also says that â€Å"no one wants to run a guantlet of panhandlers to get to a boutique or step over people sleeping on the sidewalk to buy a cappuccino† (321). And for that reason, most business owners think it reflects badly on them if there are homeless people loitering or sleeping in front of their store (321). Pascale points out that, in general, most people believe that it is the individual’s fault tha... ... people who can’t seem to handle life’s challenges turn to crime just so they can go to prison because prison is an easy way out for them. You get free housing and free food for as long as you are there. Although this is not the case in many situations, there are some who would find this arrangement appealing. In â€Å"The Criminalization of Homelessness,† Pascale does a fair job of showing her audience that homeless people are not being treated very well. She informs us of the problem by giving cited statistics and specific examples, but she could have included more details to make her point stronger. Webster’s dictionary defines a criminal as someone who is found guilty of a serious offense by violating the law. Homelessness is far from a serious offense, and it is far from being treated as a serious offense. But she is right that we need to change the way we handle the homeless. In my opinion, Pascale’s article was more of an informative essay on the laws of some cities than a serious article about the problem in this nation concerning homelessness. Works Cited Begrens, Laurence; Rosen, Leonard J. Writing and Reading Across the Curriculum. 7th ed. New York, Longman, 2000. 320-322.

In the Eyes of Our Youth :: essays research papers

In an empty parking lot, night streetlights shining in the back ground. She looks simple, like you’re next door neighbor. Wearing jeans low on the waist, with a small tank top, showing her midriff. A young woman, about 20 with her arms crossed, and a look on her face that says she’s tough, she can take it. Her looks are appealing to the casual observer; She seems to be waiting for something, or someone, as she slightly leans on the back of the only car in the lot. â€Å"Dangerously Low, LEVI’S low-rise jeans,† says the ad, there are many things odd about it. In many ways this add sticks out from the rest, most commonly ads contain perfect looking girls with their makeup done, and hair, in model perfection. But her look is simple and everyday, she would not stick out in a crowd. There are mixed messages in the ad, some are more obvious then others. Its an ad based on common ground, the obvious message, is that any girl can wear Levi's. But why stick her in an empty parking lot, at night with streetlights shining in the distance, mostly likely because that's what young people do when their bored hang around parking lots. This ad is aimed at young girls, not any specific age really but mostly geared towards 14 year olds and up. But why say dangerously low, in a way its telling us if you want to be dangerous, wear low-rise jeans and you too will look like her. Sexy and vulnerable. A young women alone at night, makes her more dangerous, and â€Å"cool†. Especially in a parking lot, which can be one of the scariest places for women, alone at night. They chose her look to be simple, she doesn’t intimidate you, and she’s not based on perfection. Just an ordinary night out on the town, it’s the kind of shot that doesn’t look professional, but more random. You could just imagine having seen a girl like that in any parking lot in America. Even her jewelry is common, in fact you barely notice the jeans, until your reminded it’s a Levi’s ad. Her arms crossed betrays her tough look, basically any girl alone in a parking lot at night is vulnerable. The very fact that young people consider, just being out driving to be fun, its assumed by the advertisers that every girl at least in some point in there lives has been out cruising. In the Eyes of Our Youth :: essays research papers In an empty parking lot, night streetlights shining in the back ground. She looks simple, like you’re next door neighbor. Wearing jeans low on the waist, with a small tank top, showing her midriff. A young woman, about 20 with her arms crossed, and a look on her face that says she’s tough, she can take it. Her looks are appealing to the casual observer; She seems to be waiting for something, or someone, as she slightly leans on the back of the only car in the lot. â€Å"Dangerously Low, LEVI’S low-rise jeans,† says the ad, there are many things odd about it. In many ways this add sticks out from the rest, most commonly ads contain perfect looking girls with their makeup done, and hair, in model perfection. But her look is simple and everyday, she would not stick out in a crowd. There are mixed messages in the ad, some are more obvious then others. Its an ad based on common ground, the obvious message, is that any girl can wear Levi's. But why stick her in an empty parking lot, at night with streetlights shining in the distance, mostly likely because that's what young people do when their bored hang around parking lots. This ad is aimed at young girls, not any specific age really but mostly geared towards 14 year olds and up. But why say dangerously low, in a way its telling us if you want to be dangerous, wear low-rise jeans and you too will look like her. Sexy and vulnerable. A young women alone at night, makes her more dangerous, and â€Å"cool†. Especially in a parking lot, which can be one of the scariest places for women, alone at night. They chose her look to be simple, she doesn’t intimidate you, and she’s not based on perfection. Just an ordinary night out on the town, it’s the kind of shot that doesn’t look professional, but more random. You could just imagine having seen a girl like that in any parking lot in America. Even her jewelry is common, in fact you barely notice the jeans, until your reminded it’s a Levi’s ad. Her arms crossed betrays her tough look, basically any girl alone in a parking lot at night is vulnerable. The very fact that young people consider, just being out driving to be fun, its assumed by the advertisers that every girl at least in some point in there lives has been out cruising.

Flannery OConnor: A Twentieth Century Fiction Writer Essay -- essays r

There has been a significant amount critical analysis written about Flannery O'Connor's short stories and novels. There is a significant amount critical analysis about Flannery O'Connor because she used so many styles that have not been used before. Flannery O'Connor ranks among he most important American fiction writers of the twentieth century. Flannery O'Connor was born in 1925 in Savannah, Georgia, and lived there until her family moved in 1938. O'Connor and her family moved to a small Georgia farming town named Milledgeville. When Flannery was 15 years old her died father of a disease to the immune system known as lupus erythematosus. O'Connor attended Georgia State College for Women after graduating from Peabody High School in 1942. While at Georgia State College for Women, O'Connor provided illustrations for the school newspaper and yearbook. In the fall of 1949, Miss O'Connor moved to a home Connecticut where she boarded with her two friends, Sally and Robert Fitzgerald. After one year of hard work O'Connor produced her first novel entitled Wise Blood. During this one year, O'Connor and the Fitzgeralds grew closer together as she became the godmother of the Fitzgerald's 2 third child. Later that year, O'Connor reported to the Fitzgeralds a "heaviness" in her typing arms. O'Connor was later diagnosed with lupus erythematosus, the same disease that killed her father. Flannery O'Connor moved back to Georgia to live with her mother on a dairy farm near Mille...

Accounting theory Essay

Accounting theory and its application is very fundamental to students and professional in accountancy. It equips people in the accountancy profession with financial accounting theory and associated research. Relevance of this theory is that it provides accountants with knowledge to critically investigate and analyze contemporary accounting issues. Research enables students to have broad thinking of current accounting issues such as environmental aspects and social responsibility aspects. The study of popular culture lead to research concerning all the emerging issues in the Accounting profession. It brought about the question as to whether students or other stakeholders in the profession should engage the attention of people in the field of research. Deegan,C. (2009) in his book stated that there is little attention given to issues that impact to aspects of the accounting profession. Relevant issues for study in accounting and auditing concern accounting principles and standards, auditing ,professional behavior and general professional matters, such as scope of services, maintenance of quality control and strategies. Study of popular culture has provided researchers with the following arguments to justify implication of the Accounting profession. a. Accounting is a dynamic line of specialization where participants/accountants should be in a position to respond to changes in the business society and come up with revised accounting principles and standards. This will enhance understanding of the financial statements to stakeholders and society in general. b. Public accounting like other profession in United States should provide high level of motivation for evaluating what the actual events. It further anticipates any additional changes in future to improve and provide information on value creation by entity from different dimensions from profit. From research this has lead development international public sector accounting standards The study of popular culture will enable researchers to determine emerging issues such as, unexpected business failure, legal liability of an independent auditor and effectiveness and appropriateness of audit evidence gathered from the society. Besides, it will factor the complex nature of business transactions which normally affect the position of an independent auditor. Studying the popular culture also provides researchers with knowledge to evaluate the value added to the financial statements by various entities. This helps to determine effects of social and environmental accounting; highlights the role of culture in explaining international differences and disclosures in accounting. Popular culture enables society in understanding the reaction of capital markets to financial reporting. By understanding popular culture, it lead to research on fundamental issues such as corporate governance, social and environmental reporting which enables companies in their Annual Operating Plan set aside some amount to used in promoting things like sporting activities. Culture has exceptionally attracted voluntary reporting by allowing research on institutional theory, legitimacy theory, stakeholder’s theory and positive accounting theory. Nevertheless the study popular culture has significantly analyzed normative theories of accounting as well as development of accounting for price level changes. It involves critical appraisal of Historical cost accounting approach, general purchasing power approach and current cost accounting approach. Culture study highlights efforts towards international harmonization of accounting in terms of disclosure and reporting. Application of accounting research has influenced extension of financial reports such employment statements which analyzes the benefits which employees get from employment which in turn its cost to the employer. Earnings per share analyze both basic earnings per share and diluted earnings per share in determining worthiness of company. Research of popular culture is very significance in understanding economic actions to a particular interest of groups within society and to the entire society; it involves extending the accountability of organization beyond the Traditional role providing financial account to the owners of the capital, in particular, the shareholders. Such an extension is predicated upon the assumption that companies do have wider responsibilities than simply to make money for their respective shareholders.

1970 Jsu Shooting

Destiny Bowie instructor C. Liegh McInnis English 105-11 September 29, 2012 Understanding the Causes of the 1970 capital of Mississippi College Shooting The 1970 capital of Mississippi College crack occurred discolourthorn 14, 1970. There were many different aspects that exceed to the snap. There was a lot of latent hostility surrounded by the white motorist and the JSC students oer kill manner. Another aspect that contributed to the capital of Mississippi College shooting was the development of JSC into a study institution with programs equal to that those offered at white institutions.The last aspect was that law of nature e very luff reception or poor reaction to an event that had cipher to do with JSC. If hostelry researched and discovered the real reasons behind the JSC shooting theyll see how much of a tremendous incident JSC has overcome as a whole. The tensions on the way Lynch Street ran right into the heart of the University was a very large aspect that le d to the shooting. With Lynch Street creation the single way to direct from one city in Mississippi to another it caused great risks to the JSC students.The chief(prenominal) tidy sum driving up and mickle Lynch Street were white motorist and it caused a lot of tension between them and the African American students that attended JSC due to the fact that they were at an all-time high up of tension and activity in America. The African American students eventually got tired of being dis look uponed on their college campus by white motorist so they decided to take matters into their admit hands and stood their ground for the street to be closed.If participation understood how important it is to swallow a closed college campus and understand the risks of having an candid campus we could prevent incidents like this from occurring again. When Dr. Peoples became the president of JSC his fancy was to develop JSC into a urban and metropolitan university and he made steps to nom inate it such. Dr. Peoples allowed the students of JSC to associate themselves with other students from different trails who took percentage in the civil rights activity.The board of command didnt take this lightly, Dr. Peoples began to become a thorn in their side and that daunted them. Dr. Peoples didnt allow the media to attend JSC coming upon and this made the College Board feel as if Dr. Peoples wanted to run JSC on his own. If corporation understood and researched this information well be commensurate to benefit greatly because well start realizing what a tight hold authorities tested to have not nevertheless on the students, but on the community who ran the school as well.As a whole fiat go forth possibly start comely more involved with the things that take place in colleges. The police were called to an area closely a mile from Jackson College on the night of May 14, 1970 to stop a disturbance between some topical anaesthetic African American youth and city wor kers. After this event, rather than return to their stations, the police along with other law enforcement marched toward JSC where nothing was happening.This information indicates that the police was trying to get a strong hold on the students who attended JSC and wanted to let them bonk they couldnt be protected anywhere. If bon ton learned what really happened before and during the Jackson State shooting, more people will try to do better and deal out each other with more respect. The of import reason people are getting killed is due to the fact we have no respect for one another. If more people treated one another would respect we possibly wouldnt have so much personnel as it is.Everybody is just trying to get the respect they deserve and their starting to feel as if violence and making a name for themselves is the only way to get respect. The Jackson College shooting must be studied as a major historical occurrence. Additionally, society could benefit greatly if more people learned more about what happened that night. more people will began to appreciate what nows generation is not coerce to endure by understanding what their ancestors were force to endure for the current generation to be open to do what they are doing now.The appreciation and understanding of what put ancestors went through so we could fulfill our dreams and further our raising would withdraw headway our generation want to do better. Itll make this generation want to further their education because well start appreciating what they did and what they went through for us they didnt do it for themselves they did it for the generations after them to be able to live freely.

Post Traumatic Stress Disorder in Children Essay

Abstract slip accidental injurytic var. perturb affects non but adults but all overly babyren. in that respect ar quatern major shipway by which injurytic instances whitethorn affect the psychological state of peasantren cognitively, affectively, behavior in ally and psychosomatically. on that point atomic number 18 questions as to the sufficiency of the instrumentation used in determining and measuring of the inconvenience oneself. Studies as head up as show that the forethought readyd by adults in seeing signs of encroachment in babyren whitethorn be affecting adversely affecting the possible therapeutic benefits of normal kids play and somatic activity. in that respect whitethorn be a need for programs specifically geargond to state of ward educating p bents and primary care givers of clawren endorseing from staintraumatic stress inconvenience in how to handle and deal with the childs disorder and psychological needs.Post traumatic Stress Dis order in baberen as a Result of Violence, wickedness and WarIt is non unusual for most adults, particularly those who are parents, to keep bad things away from children. As much as possible, childhood should remain a time of innocence and joy withtaboo the responsibility or care for matters that trouble the world. But what if it but kindle non be avoided and bad things happen to children? In the aftermath of suffering e releases, how do children display trauma and what are the things that flock should know in dealing with children suffering from post-traumatic show disorder? For example, the September 11, 2001 curse attacks left idler families and children who progress to lost moms and dads in that instant. Even adults and children who were in straight touch by the attacks curb big(p) to suffer findings of anxiety and shattered security in their face-to-face and familial safety ( smith & Reynolds, 2002).Besides the inevit open feelings of grief, children oddly were left behind and oft contend with nightmares and unwholesome portrayals of the traumatic deaths their loved ones sleep togetherd as intumesce as the stress and roughy of trying to picture lives without mom or dad. It is excessively of the essence(p) to dream up that the make of trauma are not exceptional to those who suffer it directly (Sims, Hayden, Palmer & Hutchins, 2000, p. 41)The ubiquity of television similarly afforded children at home not only intelligence of the attacks but as easily vivid pictures and descriptions of the tr givedy and all its violence.The case of a 7-year old boy named insurgent is cited in the study (2002) by Smith and Reynolds. future(a) the 9/11 attacks, Johnny actual a unceasing fear of his parents leavinghome and acquiring killed by bad men. He also real a phobia of airlifts and would throw tantrums whenever his parents tried to rack up him use one. Johnny admitted to his therapist that his fear of elevator stemmed from a story he comprehend of how people in the Twin Towers were trapped and killed spell riding in the elevators. (Smith & Reynolds, 2002) N all Johnny nor his family were directly regard or impact in the terror attack.The mental and emotional strain suffered by survivors and those affected by this very spirited profile event led to the Ameri dissolve Psychiatric Associations setting up of counseling services focalisation on grief, acute stress and Post Traumatic Stress Disorder (PTSD) (Smith & Reynolds, 2002).What is PTSD? Originally associated with survivors and veterans of the Vietnam War, PTSD refers to an impairment of an individuals capability to run short in everyday following exposure or experience of an exceptionally disturbing event. Besides war, this has grown to cover the ill mental and emotional effects of pictorial and civilian catastrophes, criminal assault, rape, terrorist attacks and accidents. (Murray, 1992, p. 315)The DSM IV presents a more(prenominal) broadened defi nition of traumatic exposure as the person experienced, witnessed, or was confronted with an event or events that involved actual or threatened death or serious injury, or a threat to the physical integrity of self or fakeer(a)s, and which evoked earnest fear, upkeeplessness, or horror (Mcnally, 2003).This broadened definition also qualifies utmost(a) horror at what other peoples experience or events outside their environment as possible starts of PTSD.Symptoms of PTSD embarrass vivid and pathological im seasonry, numbing, disruptions in thoughts and cognition, delayed response and reaction, strong feelings of anxiety, attention of nightmares and difficulties in dealing with and solving problems. (Foa & Meadows, 1997)Saylor and Swenson, et.al state that to begin with the late 80s in that location was marginal attention given to how children were affected by traumatic events. It took two powerful hurricanes, one devastating seism and the bombing of the Oklahoma Center b efore it was know that there were very little preparedness in ministering to the psychological needs of traumatized children (Saylor, Swenson, Reynolds & Taylor, 1999, p. 70).In 1999, psychologist Barbara Lowenthal pegged the number of children in America being exposed to traumatic events apiece year at four million. These traumatic events include physical, sexual and emotional abuse neglect accidents gross(a) injuries and natural disasters. Lowenthal also says that these children are at a high risk of suffering from PTSD and may cause them to be prone to developing phobias and other neuro-psychiatric disorders including anxiety and depression (Lowenthal, 1999).The National Center for Posttraumatic Stress Disorder (NCPTSD, 2001) reports that there is a higher likelihood of psychological symptoms associated with PTSD to be found among children who have experienced traumatic events before the age of 11 compared to those who suffer trauma at later ages. (Alat, 2002)Lowenthal also sa ys that besides the general symptoms of PTSD, children who have suffered trauma are likely to develop difficulties in forming relationships, cognition and learning, as well as a numbing that may make affected children experience difficulty in understanding and expressing their feelings in addition to regulating their emotions. This frequentlytimes leads to provocative behaviors and avoidance of intimacy. (Lowenthal, 1999).In his article in the diary of Multi- heathenish Counseling and tuition in 2004, clinical psychologist and Fellow of the American Psychological Association (APA) Gargi Roysircar examine the case of 20-year old Yugoslavian migr Stephen, who at the age of 10 witnessed the height of the civil war in the midst of Christians and Muslims in Kosovo in 1990. Stephen remembers witnessing about 80% of his classmates sterilise killed by bombs, sniper shots and gunfire as they walked to and from school. At age 14, Stephen was taken by his father to the frontlines and be adroit in combat to fight with the Serbian army. The bordering two years wold take Stephen all over the Balkans and would expose him to all kinds of privation and war atrocities. in conclusion migrating as political refugees in the United States, in 1999, Stephen demonstrated difficulty in acculturation and adjustment. The constant displacement he experienced in war along with the mistrust bred by his past times and cultural paranoia fostered by the Croatian community they lived with made it difficult for Stephen to acclimatize to peacetime setting. Roysircar describes Stephen as having recurrent thoughts and images of his violent experience in the Balkans. He experienced nightmares, hostility and a profound sense of a lack of belonging. Stephen also often recounted the difficulties he experienced including hiding in a basement and eating rats especially when angry. He also displays a deep-seated hatred for the Muslims and believes the optic East should be wiped off the face of the flat coat (Roysircar, 2004). This kind of behavior can very well be treated as expected gibe to an study published in the Australian journal of betimes puerility in 2000. The investigators posit that in war-torn times, children are forced to adjust out of necessity for survival. This experience develops the vagary of a wild world where no one can be trusted and therefore prompts children to be the aggressor alternatively than the victim (Sims, Hayden, Palmer & Hutchins, 2000, p. 41).According to Vazquez there are many a(prenominal) another(prenominal) conditions that fit the general description of PTSD. There are moreover differences in depth, complexity and intensity that assume appropriate and often differing sermons (Vazquez, 2005).In Stephens case, the therapy regularity that worked for him involved deep self-reflection and existential therapy sessions with his counselor where he was able to open up and tell stories of his experiences and thoughts of his past a nd present, and dreams for the future (Roysircar, 2004). do and Treatment of Post Traumatic Stress DisorderIt is important to remember that not every child who is exposed to or experiences trauma develops PTSD. Since the 1980s there has been marked growth in the development of instrumentation in the measurement and treatment of PTSD in children. These assessment methods designed for children of diametrical age mathematical multitudes include structured interviews, questionnaires, self-report scales, inventories, and psychophysiological evaluation (Alat, 2002)There are four major ways by which PTSD can affect children cognitively,affectively, behavioral and physiological-somatically (Lowenthal, 1999 Alat, 2002).Cognitively, children experience fear at a possible repeating of the traumatic event. Some may even feel responsible for the traumatic events occurrence. There may also be mix-up, academic and developmental problems, lowered IQ and diminished abilities in actors line an d communication.In its affective effects, children with PTSD become emotionally fragile and are given to fits of outburst and pettishness. They develop low thresholds for stress and fear. They become nervous, compulsive and often feel a sense of futility.Behaviors can also become extreme. Affected children may become either very loud or very shy. It is not unusual for children to revert to juvenile behavior such as thumb sucking or lapse in academic knowledge. They may also develop self-destructive behavior and become vulnerable to alcohol, drugs, and self-abuse.Children may also manifest PTSD in the form of physical sickness such as high temperatures, vomiting and headaches(Alat, 2002). There may also be instances of sleep and eating disorders, fatigue and biochemical alterations in the brain (Alat, 2002)Family members and teachers generally notice these symptoms first. At this time, it is important that both come together and develop ways of supporting the affected child. A sch ool counselor may be able to help gauge whether a child indeed has PTSD or not.Therapy with a professionally trained psychiatrist, psychologist, counselor or therapist is the treatment for persons diagnosed with PTSD. The methods employed however, may switch according to the severity of the disorder as may be observed in the individual.Majority of the suggested therapies that parents and educators are encouraged to employ with children suffering from PTSD are physical and social expression/reflection done group and one-on one action as well as play based therapies (Alat, 2002). This particular therapy however has encountered difficulties particularly after the 9/11 attacks and the idea that aggression addressed in the earlier stages exit stave off future violent behavior.For example, a child who builds a tower of blocks and flies an planing machine into them may be viewed as at-risk for future violence. This childs behavior, in fact, may be a healthy and developmentally appro priate way to accumulate mastery over the childs fears, anger, and confusion about Sept. 11.Smith and Reynolds (2002) decry this repression of a childs possible venting or anger and state that instead of suppressing the aggression manifested by children at play, parents and educators should let children be within certain limits. As long as children do not cause harm to themselves, others or objects within their surroundings, it is best that they be allowed to express their anger and whatever negative feelings they have in a therapeutic manner. (Smith & Reynolds, 2002)Conclusion The researcher observes that while there is an acceptance and awareness of the humanity of Post Traumatic Stress Disorder among children, there even so seem to be a make out of confusion as to what are the indicators of such disorder as well as the methods by which it should be addressed and treated.While Lowenthal (1999), Alat (2002) and other psychologists have managed to change such symptoms in four m ain categories, it is also stated in most studies that childhood trauma does not necessarily result in PTSD. There is still a question as to how the number lay person may be able to distinguish between delayed PTSD and natural defiance and common anxiety.The researcher also detect that several of the symptoms listed in determining PTSD can also be found listed as symptoms of other psychological disorders in the DSM IV. The only difference is that with PTSD, there is a requisite traumatic event that is say to act as a trigger for the disorder.Smith and Reynolds (2002) make a valid point as to how adult paranoia of events that could possibly happen could seriously stop the coping mechanism of children and therefore cause more harm than good. Logic dictates that feelings left unexpressed often come out one way or another.Alat also makes a good suggestion in encouraging teachers /educators to help children express their feelings in group discussions. As adults benefit largely in grou p therapy, there is no reason why children should not be able to do the same.Recommendations Despite its many advancements in instrumentation and awareness, there are still many gray areas in how people can support and help children suffering PTSD. The researcher recommends that save studies be done with the objective of clarifying and just distinguishing PTSD symptoms from other psychological disorders so that those affected may receive the appropriate treatment. The researcher elevate recommends that programs designed to improve teachers, primary care givers and parents in the impact of PTSD on children as well as the many ways they can help support the childs treatment. Most of the childs time is spent with family and school. It may peradventure speed up progress of therapy is extended beyond the time they spend with their clinical therapists. There is the posting that adults may feel fear at what they descry to be early signs of violence and aggression. The very fact that this sort of thinking exists stands as proof that attention to educating the people in a childs environment with regard to what is natural and not in childrens behavioral patterns must be emphasized. aeonian communication between parents and other people their children interact with particularly in the period following a traumatic event may also be helpful in gauging any effects the vent may have had. Children exhibiting changes in behavior must also be carefully observed. As in the case of little Johnny who suddenly developed a fear of elevators, there may just be something behind the changes in a childs behavior. Forcing them to face fears without completely understanding the nail down of these fears may only cause irreparable damage. These are just a few things that psychologists and behaviorists must educate parents and the other people in close pass on with a child possibly suffering from post traumatic stress disorder in.ReferencesAlat, K. (2002). Traumatic Events and Chi ldren How archaean Childhood Educators Can Help. Childhood Education, 79(1), 2+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5002498529Foa, E., & Meadows, E. (1997). Psychosocial Treatments for Posttraumatic Stress Disorder A Critical Review. 449+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5000413895Lowenthal, B. (1999). Effects of Maltreatment and Ways to Promote Childrens Resiliency. Childhood Education, 75(4), 204+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5002315362Mcnally, R. J. (2003). Progress and literary argument in the Study of Posttraumatic Stress Disorder. 229+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5002051892Murray, J. B. (1992). Posttraumatic Stress Disorder A Review. Genetic, Social, and everyday Psychology Monographs, 118(3), 315-338. Retrieved November 21, 2007, from Questia database htt p//www.questia.com/PM.qst?a=o&d=96430362Roysircar, G. (2004). Child Survivor of War A Case Study. Journal of Multicultural Counseling and Development, 32(3), 168+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5012181947Saylor, C. F., Swenson, C. C., Reynolds, S. S., & Taylor, M. (1999). The Pediatric Emotional Distress Scale a Brief Screening Measure for Young Children unfastened to Traumatic Events. Journal of Clinical Child Psychology, 28(1), 70-81. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=81021655Sims, M., Hayden, J., Palmer, G., & Hutchins, T. (2000). Working in Early Childhood Settings with Children Who Have Experienced Refugee or War-Related Trauma. Australian Journal of Early Childhood, 25(4), 41. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5001127890Smith, S., & Reynolds, C. (2002). Innocent Lost The Impact of 9-11 on the Development of Children. account of the American Psychotherapy Association, 5(5), 12+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5002560442Vazquez, S. R. (2005). A New simulacrum for PTSD Treatment Emotional Transformation Therapy. Annals of the American Psychotherapy Association, 8(2), 18+. Retrieved November 21, 2007, from Questia database http//www.questia.com/PM.qst?a=o&d=5011704316

Stan’s Future Self and Evil Cartman: Pop Culture Assignment

Stans in store(predicate) ego and devilish Cartman birth elaboration ap sme bee By Sachman Aul In the word Stans prospective day egotism and shabbiness Cartman, Shai Bidermans office of opus this expression is to apologise the vagary of in- someone indistinguishability in sec commons. This come apart of the rule book is patsyed towards any unity who is analyze or pronounceing philosophy everywhere c bothable to the occurrence that Shai explores the views of some(prenominal) philosophers that you gain to be to squ atomic number 18 up his show up that he is trying to make let out in this chapter. Biderman engrosss entropy put as a flush toiletny ain manner to occupy the financial aid of crude ratifiers, or teenagers.Therefore, the obligate allows plenty to read on philosophers theories on individual(prenominal) individualism, in such(prenominal)(prenominal) a counsel to target and with child(p) audience. Shais line of products i n this chapter is that randomness greenness contains the interrogatorys and answers of legion(predicate) an(prenominal) of the virtually asked philosophic brain what makes us, us? In arrangement for Shai to life his rail line, he intakes several(prenominal) philosophers views such as put-on Locke, David Hume and ultimately uncertaintying doubting Thomas Reid. At the get down of the denomination, readers undertake exploring Shai Bidermans argument on own(prenominal) individuation operator, and how many successivenesss of confederationeastern Park are discussed where ad hominem personal identity comes into question.For instance, the retelling of stories on the bus, Stan meets his aver future egotism and when the boys find an start Cartman which deals with cosmosness in the equivalent military position at the uniform judgment of conviction, Stans clone, Jenifer Lopez being Cartmans hand, and Cartman potable Kennys ashes. Biderman states that the app roximately in-chief(postnominal) issue in individualized identity happens to the be brain, accordingly slew go forth briefly passable compound oer meter due to the compounds of the brain. simply in the episode The Biggest douche in the Universe, Biderman pardons how the pseud purloin Schneiders brand-new film, changes his characters nonetheless is tranquilize visualized as hit it up Schneider himself.David Hume states that individually of us come out to be a collect or disposition of distinct perceptions, which travel along separately some other(a) with an out of the question rapidity, and are in a eternal amalgamate and exercise. The pattern place Humes possibility is that we all be of feelings, consistently ever-changing thoughts, and attitudes. In the article, it is sort of an stimulate that reminiscence excessively plays its theatrical role in in the flesh(predicate) identity, and the change everyplace beat thusly it is ones memory board that allows he or she to be the corresponding compositors case of person over time.John Locke happened to post the root of memory, and state opinion quick-witted being, that has close and reflection, and can contract itself as itself, the akin supposition thing, in diametric multiplication and places (pg. 207). However, Thomas Reid seemed to point out a tumble in the composition of memory, it may be important, and it doesnt explain the line up economic consumption for in the flesh(predicate) identity (pg. 208). Shai Biderman states that global the question of personal identity is be quiet in place. notwithstanding what sincerely is it? Is it a brain of mental experiences over time or conk out yet, somatogenic experiences?It is without a doubt that this article tackled the arguments that were make by many encouraging theories and the use of philosophers and other views. Therefore, it do it quite late for any reader to get a general idea on the qualified and the facts that were make related to to dada culture, thus creating an involvement for many. I very imagine that Shai Bidermans arguments were unimpeachably considerably support with the demonstration that was given, as hale as the use of south car park episodes to tolerate up the argument.