Great Expectations so successful Essay

Pip almost breaks down in relief when Magwitch allows him to go, â€Å"I faltered†, he is relieved but still shaken. His childish imagination shows, when Magwitch is picking his way through the graves, â€Å"as if he were eluding the hands of the dead people†, he imagines very fearful images, that he will always relate to Magwitch and the events that have just taken place. Pip has more childish thoughts, and his imagination runs wild, and he imagines the convict â€Å"were the Pirate come to life†. His imagination makes the convict even more frightening to him. â€Å"It gave me a terrible turn when I thought so†, Pip is terrified by his own visions of the convict. Pip is very nai ve, â€Å"I looked all around for the horrible young man, and could see no signs of him†. Pip believes Magwitch’s story and his invented character, and is genuinely scared of the young man, which intimidates Pip even more, as this threat will stay with him long after Magwitch is out of sight. The setting almost always symbolizes a theme in Great Expectations, and throughout the book sets a tone matched to the dramatic actions. The misty marshes are used to symbolize danger and uncertainty. Throughout the chapter Dickens uses Pathetic Fallacy to give human traits to nature. At the beginning of the chapter the day is portrayed as â€Å"raw†, which gives the impression of it being a painful and isolated place. Dickens then gives you strong images of the churchyard, â€Å"bleak place overgrown with nettles†, this portrays the churchyard as uncared for, and that not many people venture there. Pip’s life outside of the churchyard, â€Å"dark flat wilderness beyond the churchyard†, is lonely and isolated, the â€Å"wilderness† is like Pips life which is lonely, and which does not have many people in it, he is uncared for, just like the churchyard. The sense of bleak isolation is reinforced by the low leaden line† of the river and the description of the sea which follows. The place is dark, bleak, and heavy. The â€Å"sea† is there almost as a lair, and a den. â€Å"Savage lair†, this is like a brutal animal attacking. Magwitch will come from such a lair, were other things are hiding, and waiting to attack to Pip, not only now, but in the future as well. Pip is isolated in the graveyard, â€Å"a mile or more from the church†, Pip is along way from home and safety, there is nobody around to hear or help him. Even though there is the terror of Magwitch turning Pip over, a short way away is the church, which shows the contrast of holiness and serenity to the evilness of Magwitch. The marshes are depressing and dark, â€Å"cold wet flat†, the marshes are welcoming for no one but animals. The scratching and stinging plants, â€Å"brambles that bound the green mounds†, shows that it is pain and misery that hold this place together. â€Å"When the rains were heavy, or the tide was in†, the marshes can be dangerous and life threatening. The marshes that were â€Å"just a long black horizontal line† are bleak and dark, and full of uncertainty and danger. Dickens uses Pathetic Fallacy to describe the sky, â€Å"just a row of long angry red lines†; he gives the sky the image of being angry and dangerous. â€Å"Red lines and dense black lines intermixed†, this a mix of red which represents danger, and black which represents death. Only two things on the marshes are tall and noticeable, â€Å"the only two black things in all the prospect that seemed to be standing upright†, everything else is flat and eerie like death. â€Å"The beacon by which the sailors steered†, this is a signal to help prevent danger, which shows there could be some safety mixed up in all of the danger. Dickens shows signs of barbarity of the contempory penal system everywhere. A gallows looms over Pip, â€Å"a gibbet, with some chains hanging to it†; this is a clear symbol of death and evilness. Everywhere Pip looks there are signs of death. In the whole of the novel as well as in this chapter, whenever Pip goes into the mists of the marshes, something dangerous is likely to happen. In the essay I have found that the convict is mainly portrayed by Dickens, as a frightening though believable character, who inflicts terror, anguish, pain, and distress. Despite these points though, at the end of the chapter, when Magwitch is ‘limping’ away, the reader feels some compassion for him. Magwitch is a very guarded person, and intrigues the reader, and makes them guess a lot of things about Magwitch’s character. Pip is a small defenseless little boy, who is exposed and vulnerable to the dangers of the world. The reader automatically feels concern, and sympathy for him. As soon as the action starts between Pip and Magwitch, Magwitch is portrayed as the bad person, and Pip as the good, the reader automatically sides with Pip, and you follow his feelings and emotions right through the chapter. The setting helps create the dismal, eerie, and bleak atmosphere. The overgrown churchyard helps to create the perfect setting for what is going on in the chapter, as it represents Pip’s feelings and emotions. Pathetic fallacy is found quite a lot in the chapter; it is used to give human traits to nature, e. g. ‘savage lair’. Pip’s life and world is the microcosm of the chapter, and contains in miniature all the features of the larger structure (macrocosm). Dickens chose the themes of the convict and crime, as these represent dishonesty, law breaking, and wrongdoing. He chose these images of the unacceptable and violent behavior, as the readers of the time would have had very strong vies on these. He also uses symbols such as the gallows, which people also associate with badness and law breaking. The theme of darkness and violence draws in the reader, and they become involved in everything that is going on in the chapter. Throughout the chapter Dickens uses different techniques such as the setting corresponding with feelings and emotions, and the great aspect of violence, to draw in the reader, and make them become more involved with the characters, and almost feel what they feel. Dickens skillfully leaves the chapter as a cliffhanger, making me (the reader) want to read more. Zara Smalley Page 1 Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Great Expectations section.

Nursing Informatics Essay

Nursing informatics can best be described â€Å"as the integration of data, information and knowledge to support patients and clinicians in decisions across roles and settings, using information structures, process, and technology† (Knight & Shea, p. 93). Nursing informatics has evolved over the last half decade from a system with only a few abilities to a worldwide technological system used in many hospital settings and physician offices in order to unify healthcare, eliminate error, and allow clinicians to spend less time charting and more time fulfilling job duties. In the 1960s, technology entered the nursing profession and the very first computer systems were integrated into hospitals. The early computer systems were implemented in order to process orders promptly and keep an accurate record of charges incurred by patients during their hospital stay (Murphy, 2010). Over the next few years, technology improved and started to revolutionize the nursing profession, documentat ion and communication throughout the hospital went from pen and paper to online databases filled with electronic patient information (Murphy, 2010). The introduction of NI has â€Å"prompted significant transformation in healthcare, along with increased attention to patient safety and outcome† (HIMSS Nursing Informatics Awareness Task Force, 2007, p. 38). Nursing informatics (NI) was finally recognized as a specialty in the mid-1990s (Murphy, 2010) Nursing informatics continued to evolve and the clinical setting began using electronic health records in patient care areas. Electronic health records (EHR) is like the nursing process, in which computer charting uses a hands on approach where the clinician is responsible for physically inputting the data attained into the Electronic Health Record. (McFadden, 2012). EHR was a huge push by President Bush in 2004, he mandated that the electronic health record be worldwide in the United States within ten years and created the Office of the National Coordinator for Health information Technology (HIMSS Nursing Informatics Awareness Task Force, 2007). The concept behind the electronic health record was to redesign the way patient care was delivered so that documentation and data gathering was integrated and automatically uploaded eliminating the room for errors and or misinformation (McFadden, 2012). Today nursing informatics uses technology to improve its clinical nursing  practice as well as to enhance the quality of patient care (Saba, 2001). As patients change, technology in the hospital setting must change and adapt as well. In order to make sure that the Electronic Health Record is as user friendly as possible for the majority of the clinicians using the system, TIGER was formed. â€Å"TIGER which stands for Technology Informatics Guiding Specialties which is a national collaborative of nurses from various specialties† (â€Å"TIGER,† 2010, p. 11). Nurses who are on the front line taking care of patients first hand bring knowledge of how information can be supported and improved upon in the clinical process and decision-making, which ultimately improves quality and patient outcome (â€Å"TIGER,† 2010). TIGER has improved nursing informatics by intertwining technology into the nursing practice, therefore making health information technology the stethosc ope for the 21st century (â€Å"TIGER,† 2010). Along with the continuing development of technology CPOE (Computerized Provider Order Entry) was developed freeing nurses from having to transcribe physicians hand writing and eliminating the need for order clarification made via phone calls improving quality control and patient outcomes. (Thede, 2012). Lab results are readily available through Point Of Care seconds after a test is completed in order for nurses and physicians to have information to review and determine further course of treatment the moment the results become available (Thede, 2012). Nursing informatics has a direct impact on nurses. Nurses spend roughly 50% of their time documenting and as little as 15% at the patient bedside (HIMSS Nursing Informatics Awareness Task Force, 2007). Our role as a nurse is being redefined by computers allowing more time to actually nurse patients to health and less time documenting our measures used to return them to health. As stated by HIMSS Nursing Informatics Task Force (2007) â€Å"this movement toward evidence based clinical practice is designed by a clinical information system which serves as the integrator that supports clinical judgment and client values† (p. 31). Nursing informatics will continue to improve and will become able to process data more quickly than it doe s now (Saba, 2001). In the 21st century, nursing informatics is part of our everyday professional activity. The majority of healthcare professionals are computer literate as utilizing a computer and accessing patient records has become a part of our everyday duties as nurses. (Saba, 2001). As we continue to move toward a more IT world, nursing informaticists will continue to work  with nurses to ensure that our practice is further enhanced by new technology (HIMSS Nursing Informatics Awareness Task Force, 2007). As clinicians is our duty to be prepared and properly trained with the most recent technological advances so we can spend less time finding where to document information or inputting information and more time fulfilling other nursing duties. In summary, according to Murphy (2010) â€Å"nursing informatics has evolved to an integral part of health care delivery and a differentiating factor in the selection, implementation, and evaluation of health IT that supports safe, high-quality, patient-centric care† (p. 207). It is time for nurses to leave the past ways of paper charting and embrace what the future has for us in the ever evolving technological world. Our profession is being transformed to meet the needs of patients and allowing clinicians to keep accurate records but doing so in a timely and safe manner. Nursing informatics is a tool which is in place to make it easier to keep accurate records, spend more time interacting and caring for patients, and have one place to look for information regarding patient care. References HIMSS Nursing Informatics Awareness Task Force. (2007, March). Informatics. Nursing Management, 38, 38-42. http://dx.doi.org/http://dx.doi.org.ezproxy.ttuhsc.edu/10.1097/01.NUMA.0000262926.85304.a6 Knight, E. P., & Shea, K. (2014). A Patient-Focused Framework Integrating Self-Management and Informatics. Journal of Nursing Scholarship, 46, 91-97. http://dx.doi.org/10.1111/jnu.12059 McFadden, R. (2012, December). Nursing informatics: A specialty on the rise. , 16, 16-17. Retrieved from http://search.ebscohost.com.ezproxy.ttuhsc.edu/login.aspx?direct=true&db=rzh&AN=2012223758&site=nrc-live Murphy, J. (2010, May-Jun). Nursing informatics: the intersection of nursing, computer, and information sciences. Nursing Economic$, 28, 204-207. Retrieved from http://search.ebscohost.com.ezproxy.ttuhsc.edu/login.aspx?direct=true&db=rzh&AN=2010699607&site=nrc-live Saba, V. K. (2001, September). Nursing informatics: yesterday, today and tomorrow. International Nursing Review, 48, 177-187. Retrieved fr om http://web.b.ebscohost.com.ezproxy.ttuhsc.edu/nup/detail/detail?sid=976b7ae2- 0db7-4ca2-83ce-c7fded8dd419%40sessionmgr112&vid=10&hid=119&bdata=JnNpdGU9bnVwLWxpdmUmc2NvcGU9c2l0ZQ%3d%3d#db=rzh&AN=2001106151 Staggers, N., & Thompson, C. B. (2002). The evolution of definitions for nursing informatics: A critical analysis and revised definition. Journal of the American Medical Informatics Association. The voice of nursing informatics and the future of nursing Technology Informatics Guiding Education Reform (TIGER) (2010). ANIA-CARING Newsletter, 25(4), 11-20. Retrieved from http://web.b.ebscohost.com.ezproxy.ttuhsc.edu/nup/detail/detail?sid=2b530457-f316-4cab-99a1-51bdce7a9464%40sessionmgr115&vid=1&hid=119&bdata=JnNpdGU9bnVwLWxpdmUmc2NvcGU9c2l0ZQ%3d%3d#db=rzh&AN=2010939703 Thede, L. (2008, Aug 18). The Electronic health Record: Will Nursing Be on Board When the Ship Leaves? OJIN: The Online Journal of Issues in Nursing, 13. http://dx.doi.org/10.3912/OJIN.Vol13No03InfoCol01 Thede, L. (2012, Janurary 23). â€Å"Informatics: Where is it?†. OJIN: The Online Jour nal of Issues in Nursing, 17(1). http://dx.doi.org/10.3912/OJIN.Vol17No1InfoCol01

Barn Burning An Endless Circle Essay Research

Barn Burning: An Endless Circle Essay, Research Paper Barn Burning: An Endless Circle William Faulkner? s short narrative? Barn Burning? is the narrative of a southern adult male forced into a function by society. ? Barn Burning? takes topographic point in the station Civil War South where a mans topographic point in society is derived by their actions during the war. Ab Snopse, a adult male who served both the North and the South, is plagued with his non-allegiance and failure to accept authorization. When Ab comes into struggle with his employer, he finds himself taking control from the authorization figure, and returning back to his materialistic ways. Having no commitment, Ab makes the move from assisting manus to the enemy by firing down barns. Along with many of Faulkner? s short narratives, ? Barn Burning? is set in the fanciful Mississippi county of Yoknapatawpha. During the Restoration of the South, the clip period following the Civil War, the lone thing that kept the South alive and running where the memories of fallen heroes and the belief that the South would someday recover the position that it had one time held. Families like the Sartorises and the de Spains were glorified and praised for awards that their household members had achieved during conflict. The award that households like these were granted placed them in public offices, and gave them chances to thrive where others could merely woolgather approximately. This same award seemed to transport on to those who shared the names of the great war heroes. ? ? Hey? , the Justice said. ? Talk louder. Colonel Sartoris? I reckon anybody named for Colonel Sartoris in this county can? t aid but state the truth, can they? ? ? ( Kennedy 163 ) . On the other manus, the Snopses are viewed as dishonourable. During the war, Ab Snopse was considered a soldier of fortune for functioning both sides of Thursday e manner. ? †¦nights passed during those four old ages in the forests concealing from all work forces, blue and grey, with his strings of Equus caballuss ( captured Equus caballuss, he called them ) ? ( 165 ) . Ab stole Equus caballuss from the North and the South, to gain a life. He was even shot by a Confederate soldier, ? His male parent turned, and he followed the stiff black coat, the stringy figure walking a small stiffly from where a Confederate provost? s adult male? s musket ball had taken him in the heel on a stolen Equus caballus 30 old ages ago†¦ ? ( 164 ) . Actions like these caused the community to look down upon the Snopses, which in bend caused Ab to raise retaliation upon his antagonists. When Ab comes into struggle with an employer, he reverts to his old Civil War ways of non commitment to profit himself. Mayor de Spain accuses Ab of deliberately destructing his carpet. After Ab? s efforts to repair the carpet fail, de Spain charges him 20 bushels of maize for the amendss. Ab, experiencing that 20 bushels are excessively steep a monetary value for the amendss, takes de Spain to tribunal and sues him. The Justice of the Peace lowers the mulct for the amendss, but Ab is still non satisfied. Feeling unjustly punished, Ab does the lone thing that he knows, he burns down de Spains barn, and is shot and killed in the procedure. Ab has neer held an commitment to any adult male or thing. His life is one of self-preservation. During the war he worked for both sides without commitment, bound merely by who was paying. In life after the war he has non changed one spot. He travels from farm to farm, sharecropping to supply for his household. When he feels force per unit area from an authorization he takes the power off from them by firing what they own. His commitment to an employer lasts merely every bit long as he retains the power. Once that is gone, he merely takes it back by force, and moves on.

Ethics and Society Essay Example | Topics and Well Written Essays - 1250 words

Ethics and Society - Essay Example It involves doing what you consider ethical in the society. In other words, ethical life involves doing the right thing as obliged by the society. The right and good are two different ideas that expound on moral values. These two ideas are very common in our society, and many people tend to interchange them in their communication as well as reference of some things in the society. However, the two are very distinct in what they mean. The idea of the right is related to something obligatory, something that one has to do or follow. In other words ‘right’ defines a moral duty. The idea of good, on the other hand, refers to whatever is desirable. It refers to whatever is worth doing in the society or something that is worth to have. In other words, ‘good’ enhances one’s life mainly when it is part of the life (Timmons, 2012). From the definitions, one can deduce that obligatory and the desirable are totally different things. For instance, pleasure that arise as a result of somebody’s success cannot be regarded as obligatory even though it is morally admirable. Observing social norms is regar ded as a right. Every person is obliged to follow the social norms of oneself society. The activities taking place in the world are a reflection of individual acts. Every person’s act contributes immensely to the way we perceive the world. In other words, the happenings in the world are the products of individual thoughts as well as decisions. My theory can be regarded as an ethical intuitionism because it expounds on the existence of moral beliefs that are determined through not only intuition, but also via intuitive awareness. According to my theory, it is the responsibility of an individual to determine the wrongness or rightness of the decision through referring to these moral beliefs and values. Ethical intuitionism is a value-based theory that is more act-centered that agent-centered (Padilla, 2012). This is evidenced by the responsibility an individual

Company Analysis of Free Standing Company - National Bank of Egypt Essay

Company Analysis of Free Standing Company - National Bank of Egypt - Essay Example This report will analyze National Bank of Egypt as a free standing company and then the characteristics of National Bank of Egypt will be compared with the views of Mira Wilkin with respect to free standing company. Past and Present of the National Bank of Egypt (NBE) and its Acquisitions and Mergers (as a free standing company): National bank of Egypt is the oldest commercial bank of Egypt. It has been operating for the last 114 years. The bank was established in June, 1898, with the investment of one million pounds (National Bank of Egypt a). It is believed that bank of Egypt was formed by partnerships of various important people namely, Sir Ernest Cassel, Isaac Suarez and his siblings Joseph and Felix and various other members. However, since Sir Ernest was keen on not leaving the United Kingdom, therefore, branch office of National bank of Egypt was created in London (National Bank of Egypt UK Branch 2012). Since then National Bank of Egypt has opened various branches around Egyp t and some other countries of the world. It has opened its branch in Khartoum in 1901, and in next year Agriculture Bank of Egypt was set active. Similarly, it has merged with various other banks and also has acquired many banks around the globe to capitalize on different opportunities regardless of the geographic region. National Bank of Egypt has a rich history of these mergers and acquisitions and some of these have been discussed below. Bank of Abyssinia came into being in 1906 and was established by National Bank of Egypt, which in many ways performed its duties for the Ethiopian government. This bank has also issued currency for Ethiopia and was the only issuer of currency for the government. Moreover, Bank of Abyssinia has also provided its services as a fiscal agent for the Ethiopian government. However, these services were later terminated in 1931 as Ethiopian government established Bank of Ethiopia as an alternative. In the year 1951, National bank of Egypt was recognized as the central bank for Egypt, but it was later confirmed in 1957 (by banking acts) and started its operation as a legal central bank of Egypt. Another important development by National Bank of Egypt was that it started operating in Sudan; all assets of the bank which were in the premises of Sudan were intentionally nationalized by the Sudan government in order to come up with the new bank for the country. This was later named as Central Bank of Sudan. Similarly, in a year (1960), Bank of Egypt was also nationalized. The main purpose for this act was to create a separate central banking entity for Egypt (Egypt News 2012). National Bank of Egypt acquired Citibank of Egypt in 1961, as this bank entered the Egyptian market 6 years before its acquisition. However, the prime reason for Citibank to leave the market was because of the nationalization process carried out in the Egypt. Furthermore, one of the important milestones of Bank of Egypt was to establish Commercial International Ban k. With the help and partnership of Chase Manhattan Bank or, in simple words, the merger between National Bank of Egypt and Chase Manhattan Bank has resulted in establishing Commercial international Bank in the year 1975. Likewise in a year (1976), another important merger came into existence, as NBE along with 19 other banks from the US and Arabic countries merged together in order to establish Arab American Bank. National Bank of

The evolution of the black church Research Paper

The evolution of the black church - Research Paper Example For the purpose of the study, details of the history will start after the American Revolution, an era where the slavery was abolished. By 1810 slaves were totally free; the slave trade in America ended, and a large native born population of African Americans began to increase. This freedom allowed the African-Americans to blend together, to preserve their cultures and to transform their religious beliefs and practices. This period also coincided with the revival of religious evangelization wherein many slaves were converted to evangelical religions like Baptists and Methodists. Evangelists encouraged the message of hope and salvation to the slaves, and advocated the idea that all Christians are equal in the eyes of God. The teachings of the scriptures appealed to the slaves because it inspired them towards hope and salvation and were particularly interested in the stories of deliverance from slavery of Moses’ Exodus out of Egypt. The Africans also found worships that were sim ilar to their own such as clapping, dancing, loud singing and evil spirit possession. Still, whites and the clergy kept on preaching the message of obedience and used Bible stories to justify slavery, and promoted the idea that they will be rewarded after life if they remain loyal and hard-working slaves. The blacks were not allowed to attend church worships independently by their masters for fear that they would plot rebellion. The blacks however were treated differently inside the church.

Reconciling two approaches to attribution of the 2010 Russian heat Research Paper - 1

Reconciling two approaches to attribution of the 2010 Russian heat wave - Research Paper Example The global warming epidemic led to an increase in the anthropogenic greenhouse gas concentrations in the atmosphere. Their conclusive outcome highly contradicted those of (Dole et al.) they stated that they used information gathered from a large ensemble recreation experiment encompassing an atmospheric and general circulation replica to exhibit that there is no substantive challenge between the two papers. In other words, the same event can occur as a result of internal generation in stipulations of magnitude and external drives in provisions of occurrence probability. The distinction in the conclusions of the papers indicates the significance of accurate and concise specifications of the questions asked in addressing the issue in the context of acknowledgment of individual weather patterns to the external drivers of climate change. There were speculations that there are contradictory explanations in answering the question of whether the heat wave occurred naturally or the extent of the anthropogenic gas emissions directed the cause. However, given the statistical data cumulated where 55,000 people lost their lives, a drop in the annual crop production by 25%, and an overall loss in the economy of an approximated 15billion dollar prompted the investigation of an answer to the society. The heat wave began at the start of July and reached its record temperatures late July and the temperatures started decreasing in August. August 19th was the last break in the high heat. The persistence posed by the anomalous high temperatures extending over a month was likely due to a jamming state of affairs not uncommon in these areas. In 2010, the blocking soaring was immensely persistent and intense accompanied by temperatures 50C above the normal mean. Taking into mind the socioeconomic and ecological factors collisions of s uch events they are of interest whether, or to what degree,

Spanish critical response (literature) Essay Example | Topics and Well Written Essays - 750 words

Spanish critical response (literature) - Essay Example los tiempos eran terribles para muchos. En esta escritura, el autor tiene una discusià ³n central en la cual el texto entero se centre alrededor. Todo a travà ©s del texto, el autor nos deja saber que el conocimiento es energà ­a. Él tambià ©n dice que para que un paà ­s a funcionar bien, la gente que lo està ¡ gobernando deba tener conocimiento apropiado de los asuntos. El conocimiento apropiado ayuda a la gente en energà ­a para ocuparse de los desafà ­os mejores, y a ayudas de este conocimiento mantener la unidad el paà ­s. El autor nos dice que para que la gente para tener conocimiento de los asuntos del paà ­s ella deba estudiar varias fuentes de las noticias. Si la gente que està ¡ en energà ­a no estudia estas cosas, la historia se repetirà ¡, y habrà ¡ siempre agitacià ³n.  ¿Cà ³mo han de salir de las universidades los gobernantes, si no hay universidad en Amà ©rica donde se enseà ±e lo rudimentario del arte del gobierno, que es el anà ¡lisis de los elementos peculiares de los pueblos de Amà ©rica? A adivinar salen los jà ³venes al mundo, con antiparras yanquis o francesas, y aspiran a dirigir un pueblo que no conocen. En la carrera de la polà ­tica habrà ­a de negarse la entrada a los que desconocen los rudimentos de la polà ­tica. El premio de los certà ¡menes no ha de ser para la mejor oda, sino para el mejor estudio de los factores del paà ­s en que se vive. En el perià ³dico, en la cà ¡tedra, en la academia, debe llevarse adelante el estudio de los factores reales del paà ­s. Conocerlos basta, sin vendas ni ambages; porque el que pone de lado, por voluntad u olvido, una parte de la verdad, cae a la larga por la verdad que le faltà ³, que crece en la negligencia, y derriba lo que se levanta sin ella. Resolver el problema despuà © s de conocer sus elementos, es mà ¡s fà ¡cil que resolver el problema sin conocerlos. Viene el hombre natural, indignado y fuerte, y derriba la justicia acumulada de los libros, porque no se administra en acuerdos con las necesidades

The Atomic Attack on Japan Essay Example | Topics and Well Written Essays - 750 words

The Atomic Attack on Japan - Essay Example After Germany's surrender in May 1945, the U.S. and its allies were able to concentrate their efforts on forcing Japan to surrender. With the fall of the Marianas Islands in July 1944, it had become apparent to military leaders on all sides that the fall of Japan was a foregone conclusion (Long). The increased capability of B29 bombers to strike Japan opened Japan's cities and industry to severe attacks. Coupled with a Naval blockade that crippled Japan's ability to gain the resources to wage war, it was only a question of when the surrender would occur. By June 1945, General Curtis LeMay estimated that U.S. airstrikes would have no Japanese targets left by October 1945 (Long). As early as June 1945, the U.S. had intercepted cables from the Japanese to the Russians seeking aid in an offer to surrender (Lewis). With Japan weakening, the Potsdam Declaration of July 1945 called for Japan's unconditional surrender. The harsh rhetoric of the declaration, aimed at the Japanese, indicated that Emperor Hirohito would be deposed and treated as a war criminal. Due to the Japanese religious belief that the emperor was a God, the Proclamation was unacceptable even to the Japanese peace movement. While Japan attempted to negotiate surrender through Russia, the U.S. held fast demanding the complete dismantling of the Japanese authority. The fate of the emperor, and the unwillingness of the U.S. to have Russia broker the deal, were the main points impeding a calculated surrender. Leading scientists as well as military leaders of this period overwhelmingly opposed using the new dreadful weapon. Most found its use against a civilian population repugnant. Many of them suggested a demonstration to the Japanese of its awesome capabilities in an effort to persuade them into surrender. Most agreed that a demonstration would be less than effective and a waste of a bomb. Truman writes in his private diary of July 25, 1945, that he has ordered the bomb dropped on a purely military target and spare civilians, women, and children (Truman Diary). It was clear by his diary entry that he understood the ramifications of the bomb's destructive capability. Truman had quipped that the Japanese would fight to their last dying man and an invasion would cost a million American lives. These were anecdotal estimates and had no military basis. In fact, in the days before the bomb was dropped, Japan was trying to secure an acceptable surrender that would maintain the Emperor's fate. Yet, in the face of scientific opposition and military skepticism, Truman stuck to the order to drop the bombs and struck Hiroshima on August 6, 1945. A second strike hit Nagasaki on August 9, 1945. When the bomb was dropped, the American public shared Truman's enthusiasm laced with a hint of the gloom that rose over the horizon. The perception is still prevalent today that the bomb prevented an invasion and saved American lives (Hogan, 146).Estimates are that 170,000 Japanese were killed instantly from the bomb and the ensuing radiation (Anhalt). Most were civilians. Still, the Japanese Cabinet refused to surrender due to their belief in the emperor as a God. As

Online Shopping Essay Example | Topics and Well Written Essays - 1000 words

Online Shopping - Essay Example Though online shopping has some disadvantages it is better as compared to physical shopping. Time factor is the most important factor to consider when focusing on advantages of online shopping. It saves more time when doing online shopping than in the physical shopping. One can easily buy multiple of products in just a minute rather than spending more time moving to different shelves to look for products physically. An individuals needs to have an electronic gadget which can connect him or her to internet and access products over the net. One can use a computer or IPad or Smartphone to carry out the shopping. In doing the online shipping an individuals can click using the mouse, multiple products and make the payment at once. The time spend in carrying out shopping physically is more which can be used in other business. Time is money and with online shopping an individual can place order of many products in few seconds and carry out other important business. An individual also can search for the product he or she needs within the shortest time in different online sites. It is time saving to carry out online shopping and individual should consider buying things online in order to save time (Ships2door 2). The products are provided at lower price in online stores than the physical stores. The cost of storage and service providers salary is cut in online shopping and that is why many organizations offer products cheap than in stores. The online stores do not need the seller to pay for electricity, rent, cashiers and this reduces the cost of products. An individual can also buy products in a different country with good prices. The cost of transport is also saved when doing online shopping, an individual does not need to travel to the stores in order to get the product but he or she can make the shopping even at the bedroom. It is relatively cheap to make shopping online than shopping at the stores and

Leadership and Organization Behavior Essay Example for Free

Leadership and Organization Behavior Essay There are many business organizations that are started on various occasions, but only a few turn out to be successful organizations. The success or failure of an organization can mostly be associated with leadership. Leaders make a very big impact in the organization. The importance of leadership is recognized when the organization is going through some moments like crisis or serious changes, depending on how the issue will be handled. We can not just assume that leadership in the organization is shown at the top management, but even to the lower levels in the organization. Despite the importance of leadership, there has been no agreement on the definition of leadership in the organization. However, leadership can be defined as a means used to coarse people in the organization, without applying force, to work towards the attainment of the organizational goals, by motivating them. Non coercive method implies the leaders should make the people to follow them on a voluntary basis (Glasser, 2008). A leader influences a particular group to work towards achieving particular goals. Leadership does not depend on a formal authority or the title, but rather they carry out their tasks by applying leadership attributes such as; values, believes, knowledge, character, ethic and skills. The position of a manager, supervisor, leader etc give them the authority to accomplish certain goals and tasks in the organization, the power of manager lead or supervisor to accomplish organization goals does not make them leaders but simply they make themselves bosses. Leadership makes the followers want to make higher goals. Selfless services and honorable characters to the organization form the basis of good leadership. Respected leaders concentrate on what they know (such as jobs tasks and human nature), what they are (such as character and believes) and what they do (such as motivating implementing and providing directions. ). The qualities of a leader influence the followers to follow him. Followers want to be guided by the people whom they respect and have clear sense of directions. Leaders must be ethical in order to gain respect from their followers. Sense of directions among the leaders is achieved through conveying a strong vision of future (Glasser, 2008). Employee satisfaction in an organization can be predicted by the level of confidence and trust in the top leadership and effective communication. Effective communication helps to win organization confidence and trust which occurs through making the employees to become aware and understand the overall strategies of the organization, assisting the employees understand their roles which can contribute to the achievement of organizational goals and objectives and the information sharing between the employees and the leaders on how the organization is performing and how their departments are doing relative to the strategic goals of the organization. Therefore a leader must be able to communicate the vision of the organization and must be trustworthy. Good leaders need to concentrate the three attributes of leadership i. e. what they are, what they know and what they do. These attributes can be achieved by following the leadership principles. According to principles of leadership a leader is supposed to know himself and seek room for self improvement. A leader can know himself if he understands the principles of leadership. Seeking room for self improvement means that the leaders have to continuously strengthen their attributes. This can be achieved through interaction with others, reflection, self study and formal classes. Secondly the leaders must be technically proficient. Leaders are required to have a solid familiarity with their follower’s tasks and know their job (Nelson Quick, 2007). Leaders must seek and take responsibilities of their action. They must such ways in which to guide their organization to achieve new heights. When things in the organization goes wrong leaders are not supposed to blame their followers or their fellow leaders but rather they should analyze the situation and come up with corrective response and be prepared to move into the next challenge. Leaders should make timely and sound decisions by use of good strategies of decision making solving problems and planning tools. Good leaders should set good role models by setting examples to others. They must see what they are expected to do not only hearing the changes they want to see. Leaders should know their people and care for their well being. They should know the human nature and take the responsibility for caring for their followers. Leaders are supposed to establish good communication with their followers. Communicating is a key responsibility in making sure that tasks are accomplished, supervised and understood. Team building and development of team spirit assist the leaders in employing their sections, organization, department etc to their fullest capabilities. Leaders should have an honest understanding of leadership attributes. They must also understand that determination of whether a leader is successful or not lies on the followers and not upon themselves. Followers are likely to get inspired if they lack confidence or trust in their leaders. Leaders are supposed to convince and set good example to their followers in order to become successful and be followed. Leaders lead through a two way communication between them and their followers sometimes communication between these two parties is non verbal. An example is when a leader sets a good example to the follower. The leader in this case does not necessarily require asking the follower on what to do about what himself is not willing to do. The way and how the leaders communicate with their followers improve or harm the relationship between them. Leaders are supposed to understand their followers in order to apply their leadership skills different followers would require different leadership styles. This means that a new employee may require more guidance and supervision than an experienced one. Also non motivated workers would require more motivation than motivated workers. Therefore the leader must understand the human nature through establishing the follower’s emotions, motivation and needs. Leader’s requiring to develop strategies on the possible cause of action for different situations (Nelson Quick, 2007). The success of any leadership is determined in the degree in which the leaders are able to motivate the others. Motivation among the employees leads to work satisfaction. An organization may incur big losses if it looses its employees and therefore the key function of the leaders and the managers should be motivating the right people to remain and join the organization. Motivation directly affects the out put of an organization and this concerns both the quality and the quantity. The leaders and managers therefore need to understand how to motivate the followers according to the roles they play (Miner, 2005). The survival of an organization is determined by the motivation of the employees. On the other hand reinforcement focuses on the maintenance of motivation. The basic assumption in motivation are that the positive behavior among the followers that resulted to rewarding will be repeated and therefore negative behavior that resulted to negative consequences are less likely to be repeated. Certain behavior can be intensified and strengthened through reinforcement. Rewards and punishment are applied depending on whether certain behaviors occurred or did not occur. The role of the leaders is to strengthen the positive behavior through reinforcement (Miner, 2005). The employees and the leaders working in an organization have different characteristics. Leaders must learn how to manage the employee in their organization. The leadership skills that are acquired in schools are not sufficient to lead and manage the employees. Therefore training is important in order to ensure that individual objectives are aligned with organization objectives. To achieve this skills and knowledge are imparted to individuals. Goal setting on the other hand helps in defining the organization, give the direction to be followed and avoid chaos. Setting of organizational goals can help the leaders to motivate the employees by communicating what the organization have planned to achieve and through providing basis for recognition, success and achievements (Nelson Quick, 2007). Goal setting helps in effectiveness of recruiting the followers. Team building results to many potential benefits which include; consensus building brain storming, looking at the problem from different perspective, trial and error, expert knowledge etc. employees are more encouraged to bring their work at the conference table and therefore they are likely to work harder. Leaders must ensure that there is an attitude of respect and tolerance for the ideas of the team member in the organization culture. The employees feel free in sharing their ideas with the team members when they help each other to succeed. Effective leadership helps in the success of the organizations. If there is no good leadership the organization may move too slow, become stagnant or even loose their direction. Timely decision making ensures that the running of organization is going on well. Leaders must ensure that decision making are correct, complete and involves all the stakeholders for the success of the organization (Nelson Quick, 2007).

Budgeting Importance Essay Example for Free

Budgeting Importance Essay Abstract Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business  operation and performance. It is claimed that the traditional system has lost relevance with the modern business environment and is no longer satisfying the needs of managers. Budgets have been ingrained in the culture of business since their inception in the 1920s and managers will find it extremely difficult to radically shift to a system without budgets. The implications of a Beyond Budgeting system are; performance measures relative to competitors and a decentralised organisation structure. Alternatives such as the Better Budgeting techniques may be more favourable to management who desires a formal planning and control system. The Beyond Budgeting concept is still in its infancy and requires further development and practical implementation. Keywords: Budget; Beyond Budgeting; BBRT; Management Control I. Introduction Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business operation and performance. According to Hope and Fraser (2003) the budgeting system, as implemented by most businesses, should be eradicated. The budgeting debate has arisen due to a movement into the information age (Drury, 2008). It is considered that the environment is now so complex and competitive that budgeting in its existing form is no longer useful for businesses. Dissatisfaction with traditional budgets is growing in the business world and ‘Beyond Budgeting’ has been suggested as a method to reinvigorate the managerial contribution of management accounting. This article discusses how budgeting has evolved into its current state, before examining why this universal technique has come under such heavy criticism of late. The limitations and weaknesses of traditional budgeting system will be supported with appropriate references. At the he heart of this paper is the evaluation whether the Beyond Budgeting model is more relevant in today’s business environment and if it can be a prominent tool in the future practices of management accounting. After critically evaluating academic scholars’ views on this issue, a conclusion will be drawn as to whether Beyond Budgeting really is the way forward. This article is organised as follows: Section II introduces and discusses evolution of various concepts of budgeting; Section III discusses limitations of traditional budgeting; Section IV discusses how beyond budgeting addresses the limitations of traditional budgeting and is indeed the way forward and finally section V concludes. II. Evolution of Various Concepts of ‘Budgeting’ Bhimani et al. (2008) define a budget as a quantitative future plan created by managers to assist the implementation of this plan. Becker et al. (2009) state the common view is that at the foundation of management accounting  systems is budgeting. In the 1920s budgets were born in order to help managers control costs and cash flows (CIMA, 2007). This concept grew into fixed performance contracts involving future income and expenditure estimations. Budgets were used to drive and evaluate management performance. Furthermore, Rickards (2006) believes the main purpose of budgets is to help implement a firm’s strategy, not just controlling and planning. The changes in the economic environment and business processes led to evolutions in budgeting. From the initial cash budgets to more modern techniques of zero based budgeting (ZBB) and activity based budgeting (ABB). Drury (2008) details six functions of traditional budgets: Refining the company’s long term plans; Coordinating the different departments and helping to improve relationships between them; Communicating ideas and expectations from top management to all other employees; Motivating managers to achieve challenging targets and goals.; Controlling the business activities using variance analysis to determine areas requiring attention; Evaluating the performance of managers in relation to achieving targets. A study of 40 managers revealed that budgeting is still very popular (Dugdale Lyne, 2006). They found that all businesses in question were using budgets and that when used alongside other tools; budgets can harmonise, motivate and control. Budgeting is ingrained in the cultures of many companies; therefore it can be difficult to convince managers that the business will be better off without them (Libby Lindsay, 2007). Daum (2002) argues that in the dynamic business environment managers should be looking to grow, expand, exceed targets and limits, and not be restricted by them. He describes many features of this environment such as; complex activities, innovation, retention of good employees. The new business environment is vastly different from the 1920s and although budgets have evolved to adapt to these changes, they are increasingly coming under criticised. III. Criticisms of Traditional Budgeting The traditional budgeting methods are considered too time consuming and unresponsive to external changes. According to a research by Neely et al. (2003) the budget creation uses 20% of management time. Following on from this, Bartram (2006) found that even the leanest and most efficient  companies take 79 days to organise their budgets, whilst 210 days are spent in the worst practice companies. This is a considerable amount to time for a firm to spend on an activity that arguably adds no value to the business. The budget culture has restricted the ability for a firm to reshape into a modern business because the budgets reign and contain management behaviours into old  paradigms (Hope and Fraser, 1997). In today’s environment the traditional systems of frequently found to be an obstacle to innovation and enterprise by management (Daum, 2002). Daum Hope (2003) highlight the growth of organisations as a factor in causing the irrelevance of traditional budgeting methods. Previously, businesses were smaller and staff relationships were built on trust. Trust to act in the best interests of the company. The expansion and development of multinational companies has caused a break down in trust between employees. To combat this, budgets were used as systems of control. However, now this control aspect has become a restriction to progress for a modern and forward thinking company. The following are weaknesses suggested by Neely et al. (2003) and they advocate these as an area for improvement. Budgets lack strategic focus and value creation, instead the aim is always cost reductions. The bureaucratic style restricts flexibility which in turn impacts a firm’s creative instincts. Annual budgeting is too infrequent therefore feeding into the unresponsive argument. Employees may not react well to having controls forced onto them thus having the potential to de-motivate. Also the top down style of budgets strengthens vertical command structures, which can lack adaptability and responsiveness. Working to budgets can cause dysfunctional behaviour as managers are often under pressure to meet targets, this behaviour is also known as budget games. Bartram (2006) breaks down budget  games into five areas. Firstly, ‘The Sky’s the Limit’, this entails management pushing the boundaries and trying to get as large a budget as possible instead of asking for just what they need. This feeds into ‘Mine’s Bigger than Yours’ whereby managers use the size of their budget to judge their own status within the company. ‘Cooking the Books’ relates to a delay of declaring revenue if the targets are already met so that they can use this revenue to meet future objectives. Next is ‘Hey Big Spender’, managers feel that they must spend the entirety of their budget otherwise it will be cut next year. Finally, ‘Bonus or Bust’ is concerned with the managers focus on measures that impact their own salaries or bonuses, whilst ignoring targets which may be more vital to long term success. On the subject of budget games, Jensen (2003) feels the integrity of the whole firm can be compromised when managers partake in this type of behaviour. The traditional system is based on a flawed principle; reward managers for meeting targets but punish if they fail to do so. This only encourages the type of dysfunctional behaviour described by Bartram. In order to end these games, Jensen proposes abolishing the using budgets as a system for rewarding performance. Otley (2003) believes budget system has the potential to create dysfunctional behaviour and discusses his experience of a coal mine that held back stock to meet weekly quotas, an example of ‘Cooking the Books’. The majority of criticism of traditional budgeting methods has been published by the proponents behind the Beyond Budgeting movement, Hope Fraser. Their initial criticisms were used as a spearhead to create a better management tool. Traditional methods rely on past information which can have negative knock on effects. An example is the incremental budgeting tool, where the previous year’s budget is slightly adjusted for the new year without any analysis into areas which are over/under performing. The performance evaluation is generally carried out at the end of the budget period; this can be too late to remedy deficiencies. Leading on from this, the common practice is to carry out fixed percentage cuts when early results appear unacceptable (Hope Fraser, 2003). Libby Lindsay (2007) feel that the problems are originating from how budgets are implemented and used within business, if used correctly they still can be a very effective tool. Ekholm Wallin (2010) agree with Libby and Lindsay, and add that if properly used traditional budgets are a strong framework to plan and measure a company’s operations. Therefore it can be suggested that many of the inadequacies of traditional budgets could be down to the implementation and not the tool itself. Despite the reasoning behind these limitations, Hope and Fraser (1997) report that 99% of European companies use formal budgeting procedures, this figure is likely to remain high even today. In addition, a survey of US organisations by Libby Lindsay (2007) revealed that over 50% of senior managers felt businesses could not cope without budgets and that they were imperative to success. Managers also believed that despite the associated time and costs, budgets were adding value to a company. Ekholm Wallin (2010) feel the annual budget is not dead yet, but it is past its peak and has lost usefulness and become outdated. IV. Beyond Budgeting Beyond Budgeting promotes the most ideal characteristics of a budgeting system; flexibility, coordination and responsiveness (Pilkington Crowther, 2007). It is not just another system of tools; it requires a complete overhaul of the organisations culture and a shift in the management style (Becker et al, 2009). Hansen (2011) states this can be performed in two stages; move toward performance evaluation relative to competition and then implement a decentralized structure. Hope Fraser (2003) believe the limitations of traditional budgetary systems require businesses to abandon budgeting altogether and instead focus on financial and non financial measures. The process should look to external benchmarks and competitors rather than internally set targets. The restrictive nature of budgets is removed and this can enhance the potential of a firm whilst empowering employees to make better decisions. Player (2003) describes Beyond Budgeting as extreme approach but with vast benefits to be r ealised. A key problem area is with rewarding managers using traditional systems. A Beyond  Budgeting reward system is far more appropriate as it is relative to performance measures, often derived from competitors and benchmarks (Hope Fraser, 2003). Daum Hope (2003) argue that Beyond Budgeting is a more adaptive approach to management, with more frequent performance reviews. A second feature is that centralized and hierarchical structures are converted to a decentralized management style. This empowerment pushes authority and decision making to lower levels of the business. The effect can be found in increased productivity and motivation. Managers have embedded budgets into their culture so it is likely they will struggle to manage without them. Hope and Fraser (2001) believe that the volatile nature of the environment mean budgets and plans are redundant. Budgets try to remove surprises from business. Instead, managers should embrace them and look to them as opportunities for improvement. They continue by saying that in order to take full advantage of the opportunities lower level staff need the authority to make strategic decisions. Furthermore the removal of budgets creates extra time for managers spend on  problem solving and adding value to the business, as the time taken to prepare budgets is a particular disadvantage (Ostergren Stensaker, 2011). The Beyond Budgeting model is becoming increasingly popular and many companies are now following its principles. Hope Fraser (1997) discovered that the Scandinavian bank Svenska Handelsbanken abolished all forms of traditional budgeting in 1979. Since then it has grown into the largest bank in Scandinavia and one of Europe’s most efficient banks. Their CEO reported that a cultural change from budgets and targets to improvement has enabled costs to be driven down. Daum (2002) states that Svenska Handelsbanken utilised a decentralised structure to enable each branch to run as an independent profit centre. This is an example of the potential that Beyond Budgeting can unlock. The Beyond Budgeting Round Table (BBRT), a network designed to transform the  traditional budget system, studied 14 companies without budgets or almost without budgets and from this they produced 12 guiding principles to Beyond Budgeting: i. Measure performance against the competition, not internal targets. ii. Motivate employees by empowerment. iii. Delegation to divisional managers allows them to take responsibility. iv. Give operational managers independent access to resources. v. Create customer focused teams. vi. Provide transparent information sharing across the organisation. vii. Set targets on external benchmarks. viii. Rewards in line with beating the competitors. ix. Allow managers to be involved with strategy planning. x. Grant management access to local resources. xi. Coordinate the internal use of resources. xii. Performance measurement information should be available freely. (Daum, 2002) Pilkington Crowther (2007) have found that Beyond Budgeting is most commonly adopted by large firms employing over 1,000 people. The smaller firms (10 50 employees) tend to impose strict budgets for employees to follow. This is likely to be due to the size, management style and ability to train staff in unfamiliar concepts. DeWaal (2005) suggests an entry scan before implementing Beyond Budgeting to ensure that staff feels the current systems are failing. The scan creates discussion into whether staff wants, and if the organisation can, implements Beyond Budgeting. The main advantage of questioning the employment of Beyond Budgeting is that staff will feel involved in decision making and internal business processes. Beyond Budgeting appears to have many advantages over traditional systems but it is not without criticism of its own. CIMA (2007) believe that having no budget  creates various problems. A business will have no framework for planning, coordinating and controlling its activities. The business can lose direction without detailed plans of its current position and future goals. Finally, a drastic culture change can leave employees feeling disillusion and the decentralized structure may be impractical for some organisations. An alternative option for firms that still want a formal budgeting system is Better Budgeting. Better Budgeting entails five techniques that can be used to overcome some of the limitations of traditional methods (Neely et al, 2003). Activity Based Budgeting involves planning using value adding activities, following a similar concept to ABC and ABM. Zero Base budgeting forces managers to justify their budgets every year to try and prevent dysfunctional behaviour and budget games. Thirdly, a Value Based technique encourages a focus on creating shareholder wealth and linkages with strategy. Profit methods consider both short and long term projections whilst ensuring sufficient cash is generated. Finally, Rolling Budgets create frequent budgets to provide more accurate forecasts. A major problem with Better Budgeting techniques is that they can actually take even more management time to be used effectively, which is likely to cause greater dissatisfaction with the processes. The Beyond Budgeting movement is still in the early stages of development and Rickards (2006) feels that further research and practical implementations are required before a real breakthrough in management accounting is achieved. Becker et al (2009) believe that the initial fascination with Beyond Budgeting is fading and that some principles are being put into practice, just not under the umbrella of Beyond Budgeting. Decentralisation and empowerment may be growing in popularity due to the current business environment. V. Conclusion To conclude, Hope’s view is that Beyond Budgeting is a far more effective system which conquers the limitations of traditional methods. He foresees the international expansion of the BBRT and that Beyond Budgeting will become a ‘major management theme for the future’ (Daum Hope, 2003). After evaluating the thoughts and opinions of various academics, this article believes that Beyond Budgeting has an important role to play in the future of management accounting. However, it is unlikely that it will be fully adopted as the BBRT imagined; a number of principles are extremely useful within the modern environment. These may be adopted but management will find it hard to completely abandon budgeting, as it is embedded it business culture. Perhaps some Better Budgeting techniques could be practiced in order to update the failing traditional system. This article supports the argument that traditional budgets are outdated and no longer appropriate for the current environment. Furthermore, budgets can actually destroy shareholder value within a firm therefore it is vital that new systems are developed. It is the view of this article that the traditional budget requires refreshing and revitalizing but is not yet ready for removal. References Bartram, P. (2006). Forecasting the end for budgets. Director. 30. Becker, S., Messner, M. and Schaffer, U. (2009). The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting. Working paper. Bhimani, A., Horngren, C., Datar, S. Foster, G. (2008). Management and Cost Accounting, 4th ed. Harlow: Pearson. Michael Goode, Ali Malik CIMA 213 (2007). Beyond Budgeting. [Online] Available at: http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_beyond_bu dgeting_oct07.pdf [Accessed: 28/11/11] Daum, J. (2002). Beyond Budgeting: A Model for Performance Management and Controlling in the 21st Century? Controlling and Finance. Daum, J. and Hope, J. (2003). The origins of Beyond Budgeting and of the Beyond Budgeting Round Table (BBRT) An interview with Jeremy Hope. DeWaal, A. (2005). Is Your Organisation Ready for Beyond Budgeting? Measuring Business Excellence, 9(2), 58-67 Drury, C. (2008). Management and Cost Accounting. 7th Edition. Andover: Cengage Learning. Dugdale, D. and Lyne, S. (2006). Budgeting. CIMA Financial Management, 32-35. Ekholm, B. and Wallin, J. (2010). Is the annual budget really dead? European Accounting Review, 9(4), 519-539. Hansen, S. (2011). A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting. European Accounting Review, 20(2), 289-319. Hope, J. and Fraser, R. (1997). Beyond budgetingbreaking through the barrier to the third wave. Management Accounting, 75(11), 20-23. Hope, J. and Fraser, R. (2001). Beyond Budgeting Questions Answers. CAM-I Hope, J. and Fraser, R. (2003). New ways of setting rewards: the Beyond Budgeting model. Californian Management Review, 45(4), 104-119. Hope, J. and Fraser, R. (2003). Who needs budgets? Harvard Business Review. 81(5), 125-126. Jensen, M. (2003). Paying People to Lie: the Truth about the Budgeting Process. European Financial Management, 9(3), 379-406. Libby, T and Lindsay, R. (2009). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research. Neely, A., Bourne, M. and Adams, C. (2003). Better budgeting or beyond budgeting?Measuring Business Excellence, 7(3), 22-28 Ostergren, K. and Stensaker, I. (2010). Management control without budgets: A field study of â€Å"Beyond Budgeting† in practice. European Accounting Review, 19(1), 1-33. 214 Pakistan Journal of Social Sciences Vol. 31, No. 2 Otley, D. (2003). Management Control and Performance Management Whence and Whither? British Accounting Review, 35, 309-326. Pilkington, M. andCrowther, D. (2007). Budgeting and control. Financial Management, 29-30. Player, S. (2003). Why some organizations go Beyond Budgeting. Journal of Corporate Accounting and Finance, 14(3), 3-9. Rickards, R. (2006). Beyond budgeting: boon or boondoggle? Investment Management and Financial Innovations, 3(2), 62-76.

What Is Benetton Shock Advertising?

What Is Benetton Shock Advertising? Advertising is a means to communicate a product, service, or idea to a target audience. Companies use a variety of advertising forms: television, radio, newspapers, magazines, internet webpages, and word of mouth to send their message to the consumer. Companies use advertising to try to convince the target audience their product is what the consumer needs or is better than what is currently in use or is invaluable for everyday life. The focal point of most advertisements is the product that the company is trying to sell to the consumer. Advertising in the case of the Benetton Group change the way the world viewed advertising. The Benetton Group used shock advertising to promote their products. Benetton did not use their products in the advertisement, instead; they used graphic photos to grab the audiences attention. The company place their slogan and firm name United Colors of Benetton on the advertisements. The concept that Benetton was going for was to shock the audience with vivid photos that would capture the attention, good or bad. However, the company used this technique to insure that the audience remembers their name. This advertising worked. Benettons most known advertisement campaigns were: a dying AIDS patient, priest kissing nun T-shirt, a Bosnian soldier, enemies, military cemetery with Star of David, ship with refugees, HIV positive patient, gunman with bone, oil-polluted duck, and child labor. Benetton claim the campaigns derived from well-known causes that are of political or social in nature. The campaigns sparked a worldwide debate. Should a clothing manufacturer use such graphic advertising campaigns? Would there be legal ramifications? Would a profit result? The first company to employ shock advertising, The Benetton group truly shock the world with the intent to increase name recognition. The companys risk was astronomical. Would consumers, either disgusted or enthused, venture to see what Benetton was or just dismiss the advertising play? The Benetton group was counting on the shock advertising to boost their name recognition with consumers. The shock campaigns indeed created controversy throughout the world. The controversy was so great as evidenced in news articles, news television and on the internet. The Benetton group received free publicity, sparked by the debates on whether the company had the right legally or morally to use such graphic images and not the traditional advertising promoting the product that they sold. Lawsuits were filed clamming Benetton violated laws in Germany section one of the Law Against Unfair competition (Brandstaetter, ND, ¶28) along with violating human dignity. The German judge ruled that legally the advertising did not violate the law because competition can be classified by product or brand name. The German courts ruled that Benetton did not violate human dignity because photographs and pictures are one form of the expression of ones opinion (Brandstaetter,ND, ¶36). The Benetton group gained worldwide name recognition. The internet is key to many worldwide hatters of Benetton. One such blogger entitled their page Benetton A DISGRACE TO US ALL (Grimsbygal, 2001,). The blogger felt the need to voice disapproval and encourage boycotting Benettons products when shopping. Grimsbygal (the blogger) expresses that Benetton is insulting people and causing widespread offence with their shock campaign. Benetton brought wide controversy with repeating the shock campaign repeatedly. David Croth, a Brand Manager for a competing clothing brand, wanted to know what dose shock advertising has to do with clothing. Clothing products are the tamest product on the face of the planet. Do activists wear cute little tennis sets? (Brandchannel, 2003,  ¶2) Davide Giliati a graphic design student said, A company can only do so much shocking in a period of time, without boring the audience. (Brandchannel, 2003,  ¶5) Shock can bring attention to a company. However, over time the brand looks hollow if the product lacks edge, and shock is then seen as marketing puff without substance. (Brandchannel, 2003, ¶6) The Benetton Group claimed they were using social activism to base the shock campaigns. However, the risk of Benetton using activism in their campaign was alienating a large group of their target audience. Sears, Roebuck Co. stopped selling Benetton products in February 2000 because of threats of boycotts by victims rights groups. (Marketing New, 2000) Shock campaigns can bring huge public debate and brand recognition. Benetton became advertising pioneers because their social concerns were sincere and true to their core values. The question remained if such advertising could bring repeat customers. Unfortunately Benetton did not seem to take the opportunity its reputation brought to match cutting edge campaigns with cutting edge designs and so inevitably sales dropped. (Brandchannel, 2003,  ¶12) The bottom line for Benetton was that because of the controversial campaigns, their company joined the top five recognized trademarks of the world. (Brandstaetter, 1997, ¶41) Dale Lee, President of Smack Inc has stated that Benetton wasnt about cause marketing; it was about passion. Of course, you want to buy from a company with passion. That is what Toscani brought Benetton, and thats whats missing without him. (Brandchannel, 2003 ¶26) The Benetton group, in the sixties, developed a unique way to manipulate how they dye their sweaters giving them a competitive advantage. Benetton could dye their finished products to meet the changing fashion trends. Prior to this period of time, the company had to dye the unwoven fibers, taking longer to keep up with the ever changing fashion trends. The united colors concept spread from encompassing the different races to the ideas of tolerance, peace and respect for diversity. (UCB advertising presentation, nd,  ¶5) Olivero Toscani the creative mind behind Benettons shock campaigns brought to light that behind every great idea was a controversy and the world is better off because of this awareness. Art represents the edge and of course the edge cab makes people feel uncomfortable. But its also a matter of the person you are talking to: personally, I think the rain is uncomfortable. But try making that argument to a fish. Toscani (AdAge Global, 2001,  ¶12) Toscani states that sometimes advertising is art, but art is always advertising. (AdAge Global, 2001,  ¶16) Toscani comments that agencies get huge budges, but the money is wasted because the strategies are decided upon by managers, economists, accountants, and focus groups not the artists. In the past, patrons had the sense to tell Michelangelo what they wanted and they left it to him to decide how to do it. But it doesnt work that way anymore. Everyone thinks he can be an artist or at least tell the artist what he should do. (AdAge Global, 2001,  ¶21) I could agree and disagree with the way Benetton chose to advertise, however, my opinion is irrelevant because there will always be someone who will chose the opposite. Art, journalism, and advertising can in one form or another cross each others realm and should not make any one right or wrong. Art, journalism, and advertising are all born from a creative notion and expressed differently to meet the individual need. If an artist sees two women, kissing the artist might be inspired to paint a picture of the romantic act. If a journalist had seen the two same women kissing, would they be inspired to write about the women, maybe in the sixties when two women kissing had been taboo. Lastly, if an advertiser had seen the same two women kissing could the images inspire an advertising rationale of sex sells. Toscani makes two powerful points about logos the Renaissance was just advertising for the Vatican, and the cross is the most effective logo of its time and even the swastika was a logo, a powerful logo. (AdAge Global, 2001,  ¶17) Who has the right to chose what is right or wrong with Benettons advertising choices? No one, everyone has the right to agree or disagree with campaign tactics. The one thing nobody can deny is that the ads worked. When Toscani left Benetton, annual sales were more than twenty times greater than when they were when he arrived. (AdAge Global, 2001,  ¶14) The success of shock advertising for the Benetton group opened the doorway for other companies to use similar types of advertising campaigns. Nonprofit organizations have adopted versions of shock advertising, because nonprofit organizations have to compete with corporations that typically have larger advertising budgets to work with. Nonprofit organizations stand to benefit more from the viral effect these ads create. (Shock Advertising, 2009,  ¶1) The anti-smoking campaigns use strong but to the point methods like a photo on the back of a bus with a persons face with the mouth over the exhaust pipe representing exhaling a cigarette with the simple phrase that says Ready to quit? (Shock Advertising, 2009,  ¶2) Anti-smoking advertisements do not stop there they also have two different commercial, one where they are cutting a brain open to show an aneurism and the second where they have an artery and someone is squeezing buildup out of it. These advertisements may be considered gr oss but the ads communicate their point that smoking has many health risks. The campaign to stop drinking and driving uses shock advertising, they show a picture of a mangled car with a tarp covering a body beside the mangled car on a blood stained road, to point out the fact that drinking and driving can kill. During prom season many chapters of the stop DWI chapter will employee the assistance of high schools to allow them to put a mangled car in front of the school with a sign that says drink plus driving equals, implying the mangled car. Shock advertising pushes ethical and societal boundaries by publicizing images and ideas that are often culturally taboo or inappropriate. (Shock Advertising, 2009,  ¶5) In the case of two similar advertisements the first is a man and women in bed about to have unprotected sex, one asks the other how many partner have you had. The reply is only a couple and you only a couple. The bedroom then fills up with men and women with the caption unprotected sex means you are sleeping with everyone your partner has. Such nonprofit advertisement helps stop the spread of aids and other sexually transmitted diseases that requires the use of protection. The second was similar but contained two men with a similar outcome with the caption without a condom, this, along with AIDS, is who you make love with. Protect yourself. (Shock Advertising, 2009,  ¶8) Major corporations use Shock advertising in their training videos. Mc Donalds in the late eighties showed a training video of a young person losing a ring in to the deep fryer and reaching in to the fryer to retrieve the jewelry. Mead Westvaco has used videos with real people, one person reached in to a running machine and loosing fingers, another was changing a battery on a reach truck without safety equipment and having a battery explode covering the person in acid. Automobile manufacturers have used forms of shock advertising, taking an automobile and simulating a crash with crash test dummies crashing through the windshield, stating do not be a dummy buckle up, seatbelts save lives. Victoria Secrete had controversy with their television advertisements. Most women found that in a womens magazine the advertisements were fine. However, when the first Victoria Secrete advertisement aired on the television many married women were appalled that their husbands could see sexy models in slinky lingerie creating controversy. However, like with all shock advertisements the shock fades and the controversy either becomes part of everyday normality or goes away. Greenpeace has used a fun form of shock advertising in their stores. With every purchase made the customer receives a bag with an endangered animal on it with a hand reaching up to the handle holes so when the bag is carried the appearance is that the endangered animal is holding their hand. The caption on the bag says, Give me your hand, Greenpeace. (Shock Advertising, 2009) Advertisers strive to meet the demand of their customers with shock advertising like the anti-smoking advertisements and Greenpeace, and traditional advertising. However, advertisers will never meet the demand of every demographic, the best they can do is hope they send the message through to a specific target audience. The creation of shock advertising by the Benetton group created by Olivero Toscani lasted eightteen years when Benetton and Toscani parted ways. The reason for the separation is not clear, because neither Benetton nor would Toscani comment. The speculation was because of the controversy surrounding Toscanis Death Row campaign. The state of Missouri sued Toscani and Benetton for misrepresenting themselves while interviewing four death row inmates in that state. (AdAge Global, 2001,  ¶4) Toscani wife commented after so many years, the decision was mutual she also said it had nothing to do with the death penalty campaign. (Marketing New, 2000,  ¶2) Benettons choice to drop shock advertising has caused a decline in sales. However, there really is no way to tell if the decrease in sales is because of the change in choice of advertising. Benetton could never replace Toscani and if they had continued the shock campaigns, the company still would not be the same. Benettons choice might be beneficial for them in the long- run as long as they invest in their products.

Australian Economy - Foreign Debt :: essays research papers

Throughout its history Australia has had to rely on foreign savings to finance its development as did America until the World War I. This savings inflow showed up as a current account deficit that averaged 2.5 per cent of GDP. The 1980s monetary explosion under Keating saw this average leap to about 4.5 per cent. The soothing argument was that this sudden rise only meant that more foreign savings are being invested in Australia. That most of the foreign debt was incurred by the private sector was waved about as proof of this proposition. The debt, we were told, was being used to generate future income. If only it had been that simple. The painful truth is that a good part, if not most, of that capital inflow was wasted and the previous labour government was to blame. Foreign debt now stands at about 51 per cent of GDP. It is claimed by some that Australia has been forced to finance this debt by selling off the farm, and this is largely the fault of the private sector borrowing. This is economic nonsense. The 1980s saw the money supply spin out of control; at one point monetary growth was averaging 25 per cent a year. (In 2001 the present government allowed M1 to explode by 22 per cent and deposits by 25 per cent). As any classical economist — a much maligned breed — would have warned, the results were rising interest rates and rising current account deficits. True, the monetary expansion stimulated the economy — it also gave us an unsustainable boom followed by the inevitable bust. With monetary demand rising, interest rates at historically high levels and inadequate domestic savings the private sector was forced to borrow abroad. Much of the borrowings by business went into mal-investments: investments that would turnout to be unprofitable. This happened because the monetary expansion (inflation) misdirected production and hence investment by sending distorted price signals to investors. The situation was aggravated by a speculative fever fuelled by the boom and by any elements of the tax structure that favoured debt. Only accelerating inflation could maintain these mal-investments. Eventually, as we know, the government finally punctured its monetary boom with 20 per cent plus interest rates. The mal-investments revealed themselves as idle resources and humiliated entrepreneurs. What we could not liquidate was our foreign debt. The debt was bad because of the circumstances that created it.

Child Labor Essay examples -- Children Work Poor Poverty Essays

Child Labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Child labor is one of the biggest issues around the world because it puts children in danger, it deprives them of an education, it is widespread and it's often hidden or invisible especially in agriculture, big industries and mines especially in poor countries. In this document of child labor it's explained what the meaning of child labor is, why it exists, also why it is so widespread in poor countries. There are also examples of children working in deplorable conditions. This document also discusses the reason why parents send or allow their children to work in an environment as a result it finally mentions the possible solutions to end child labor. Child labor is morally intolerable. It exists because it is the best response people can come up with to unacceptable circumstances. It is usually very dangerous because it involves of a child?s future well being. One of the other reasons child labor exists it is because an associated reduction in investment in the child?s human capital that occurs mostly because child labor interferes with education. (Udry, 2). The International Labor Organization (ILO) estimated approximately 250 million children between the ages of five and fourteen. Child labor appeared in earlier ages in agricultures societies, but during the Industrial Revolution of the 18th. Child labor first appeared with the development of domestic systems. It was generally performed in England, America, and other countries. Many of these children worked in factories, mines and other horrible places. The problem begins when factories and mines employed children. They are forced to work long hours under dangerous conditions for little pay. They put up with abuse, starvation, and sometimes never being paid for their work. (Henne et al 2005) In many countries, it is considered inappropriate or exploitative if a child below a certain age works, except for some household chores and of course schoolwork. An employer is often not allowed to hire a child below a certain age. This minimum age depends on the country. There is also no consideration for their safety or health. Most of the very dangerous work that child laborers perform is Agriculture; especially in Latin America almost 250 million child laborers between ages 5 to 14 years old are estimated worldwide. Children usually work next to thei... ...y should realize that it is in the best interest of their child not to work as working may put in danger the health and development of their child. In general, all the efforts must be directed towards the elimination of poverty. As a result, the world would be a better place for all children when they are brought up in a loving and caring environment and do not have to work and sweat right from the early stages of their lives. References   Ã‚  Ã‚  Ã‚  Ã‚  A, O. Ajayi and D.O Torimiro. Early Child Development and Care   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  February 2004, vol. 174(2), pp 183-191   Ã‚  Ã‚  Ã‚  Ã‚  Chao, Elane L. Advancing the Campaign against Child Labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Washington, DC U.S Department of Labor, 2002 vol. 2 Henne, Kurt, Maury, David. Combating the Worst Forms of Child Labor in Bolivia 004468, winter 2005 vol. 32 EBSCO host The Story of Child Labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://library.thinkquest.org/o3oct/01980/800   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Nike and Child Labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://www.american.edu/ted/nike.htm   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Udry, Christopher. Child Labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Yale University, June 2003 http://ssrn.com/adstract=419862   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  What is Child Labor?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://fieldsohope.org/homeroom/   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  

John Smith And Pocahontas: A Disney Romance :: essays research papers

It can be easily assumed that almost everyone has heard the tale of the American Indian princess, Pocahontas – the narrative of a mysterious young girl who rescues an English explorer from death only to fall in love and win his affections in return. It is one that is quite popular and has even been developed into an animated movie by Walt Disney Pictures. Regardless of which version they may have heard, most people are familiar with the legend now thanks in part to Disney. However, what they are not familiar with, are the facts. All too often, we accept what is presented in films as history without any thought into the matter. Did Pocahontas and explorer John Smith ever actually meet? If so, how did they, and was there ever the feeling of love between them? There are similarities, but more differences between historical fact and what is presented in the Walt Disney motion picture.Aside from obvious deviations of the film, such as the language , there are others including how Pocahontas and Smith meet, which they did in fact do. In the movie from the beginning, Pocahontas is an independent, curious woman who stumbles upon the English settlement. As a result, Captain Smith notices her and assures her that he will do her no harm. The two instantly warm to one another. While this makes a wonderful opening for a movie – we view a great scene of the English working hard to establish a settlement – it is not how they met at all. In his book Pocahontas and Her World, Philip L. Barbour offers a more accurate account of the two’s first meeting. He explains that John Smith was the one who was adventuring, not Pocahontas (as Disney depicts). He says that "on or about December 29, 1607" , Smith was led into the chief’s hut as a "prisoner" by Indian braves. Inside, he witnessed chief Powhatan – Pocahontas’ father – lying in comfort, surrounded by women he thought to be the chief’s wives . According to Barbour, Smith was treated well and given food and drink. What happened next was more exciting than a modern day film could depict, but also very complicated to explain in a film geared toward younger audiences. After some dicussion among the elders, "two big stones were brought in, and Smith was forcibly stretched out on them.

Outsourcing at Any Cost Essay

Galaxywire. net decided to choose its central location in Green Fork, because the city development officials offered a 300,000 low-interest loan for employee training, promise 50 percent tax abatement for the first 10 years and construct a new 2. 3 million dollar secondary building for day care and executive suites. Galaxywire. net can help the city solve high unemployment rate, because they planned to hire 3000 employees. CEO promised they will stay and treat their employees as a family to deal with increasing distrustful of large corporations in local. Few years later, the outsourcing trend becomes popular in the United States of America, especially, most of Galaxywire’s competitors were already outsourcing. Therefore, top management started to consider moving to India in order to save at least 10 million a year. Galaxywire. net let its employees know immediately of its intention to close the home office. It provided severance packages of a month’s full pay and extended health insurance coverage for five months. But none of the top executives would be laid off and still get paid high compensations. At that time, the unemployment rate is still at 10 percent, so the city tried to find solution to make Galaxywire. net stay and still recoup most of the money it hoped to save by moving. The city does not want to lose its largest employers, so they proposed a deal that would save 7 million dollar in the first year, 8 million dollar the second, 9 million dollar yearly thereafter and extended the 60 percent tax abatement for another decade. Also, the employees agreed to a 15 percent pay cut. However, the company was not interested in the first offer and still would not stay. So the employees agreed to another 5 percent pay cut and other concessions. In addition, the city increased the tax reduction by another 5 percent. The second offer totally helps the company save 10 million dollar in the first year, 11 million dollar the next and 12 million dollar year thereafter. The second offer is very attractive, and how should the Galaxywire. net make a decision? From my own perspective, the ethical issue in this case is that Galaxywire. et is confronting the moral challenge, they are in moral dilemma, because their profit against needs of employees and the city government. If they choose to stay, it proves they fulfill the commitment. But if they choose to move to India, it proves they break the promise and dishonest. There are two solutions for Galaxywire. net to make decision. First, I suggest that Galaxywire. net should choose to stay in Green Fork and accept the first offer. The first solution has many benefits for Galaxywire. et, the reasons as follow: first, if the company chooses to stay in Green Fork and fulfill the commitment, it would increase employee loyalty and enhance the relationship with local government. Second, it is hard to measure the Indian employees will be qualified for their positions. But there are many skilled and dedicated employees in Green Fork. It is not necessary to take risk to move abroad. Third, the company should choose the first offer instead the second offer, because the second offer will bring the greater burden on local government’s budget and the employees will become inactive due to lower salaries. If the company chooses the first offer, the employees and local government will feel grateful to the company because it proves that company still care about the interests of employees and local government. According to the Libertarian theory, the company did not sacrifice individual interests and rights to satisfy the company’s interest right and interests, we can say what the company did is just and moral. Although the company sacrificed some interests, they guaranteed the employees and local government’s interests. The goodwill of Galaxywire. et will be better and better due to choosing the first solution. Second, I suggest that Galaxywire. net should move to India and give up both the first and the second offer. Also, the company should provide the employees who will be laid off a chance to purchase original issue stock as compensation. There are many benefits if the Galaxywire. net chooses the second solution, the reasons as follow: first, the company can reduce the cost and save around 10 million dollar a year, because salaries expense is largest expenditure of each company. Although the second offer can help the company saving more, the local government may not be able to afford it in few years later, because the local government’s budget is limited, and it is unfair if too much budget goes to Galaxywire. net. The local government can have more budget to support other developing or small companies in local, if the scale of the companies become bigger and bigger, the high unemployment rate problem can be solved in the long run, because larger companies need more qualified employees. Expending too much budget to keep a largest company is not a wise choice. Also, the government can set up funding to training local people to be qualified employees. Second, issuing original stock as compensation is a good way to solve breaking the promise. The employees can reap benefits from this decision, because they will earn more income per year and feel thankful to the company, and it proves that the company does not put them away; the employees still can rely on company to make money. The employees who will be laid off are used to work at the largest company, and it can prove they are qualified to their position, so it is not hard to find a new job in local or Chicago. Also, the qualified employees can help the local developing or small companies develop faster. The unemployment rate seems not to be worsening if the company moves to India. In addition, the company will have more money to invest in more profitable projects in order to make more profit. When the company gains more and more revenue, they can pay dividends to their stockholders. The second solution relieves the burden of governmental budgeting, makes employees have more income, and help the company reduce the cost. From the view of Utilitarian theory, the company, the government and the employees reap great benefits of the second solution, and it means the greatest good for the greatest number. Therefore, the second solution can be just and moral theoretically. As far as I am concerned, the second solution is more appealing than the first solution. The reason is that the second solution can distribute benefits to every member. Galaxywire. net can reduce the cost and save 10 million dollar, holding stock can help employees who will be laid off earn considerable returns, and local government will not expend more and more to keep the company stay anymore instead giving money to someone who needs it. It seems that the company move to India unequal and against the moral obligation, but according to Rawls, it is moral and just, because unequal distribution of power, opportunities, income or wealth is not just unless everyone benefits. Also, according to Utilitarian theory, everyone will happy due to the benefits he or she received, so the second solution can achieve the good consequence. In addition, the second solution helps limiting the role of government to guarantee the individual1rights. If the company accepts one of two offers, more and more resources will move to the company, it would make other companies cannot have right to achieve these resources. The government plays an important role of social resources distribution. Therefore, the second solution is moral and just in Libertarian theory. The first solution is good but not the best, so it should be rejected, because the Galaxywire. net still does not receive the ideal cost reduction. Also, the local government still needs to expend more to keep company stay, and other companies will receive less support. In addition, the employees will earn less than before, it will make them inactive. Although it is moral and just in Libertarian theory, the company sacrifice own interest to other members’ interests, it cannot lead to a good consequence, because the benefits cannot make each member satisfied. Therefore, the first solution is not perfect due to the view of Utilitarian theory.

Finding Meaning in a Stolen Life Essay

It is said that every(prenominal) liveness does indeed involve abject nevertheless it is what we accommodate of this woeful that ordain get a line whether or non we materialise implication in our animateness. One must(prenominal) fix within and around himself to create gist in her sustenance story unity a bidshie uncoveringing sum by creating whole caboodle or doing deeds, experiencing things or encountering people, and choosing ones strength towards the suffering in her life. at that place will endlessly be obstacles in the way to marrowthe sad third of trouble oneself, guilty conscience, and death nevertheless one must use this to fuel your drive to find pith by main(prenominal)taining sad optimismfaith, love, and hope.many people lead difficult lives, however, some(prenominal) find meaning and others choose non to. In the memoir A Stolen liveness by Jaycee Dugard, Jaycee Dugard is flummox through what she describes as an intolerable situatio n, hardly man epochs to eviscerate meaning of the suffering in her stolen life. Jaycee Dugard has experienced tragic common chord pain, guilt, and death. She deals with pain through tabu the integrality of her early life. The main source of her pain and suffering was Phillip who kidnapped and put her through funny farm on earth.Jaycee recalls the mean solar daylight Phillip took herthe set rancid flagitious experience she had with the man that would strip her of her innocence. Jaycee recollects what was cut through her mind at the prison term of her traumatic abduction Someone is dragging me and I am universe lifted. My limbs timber standardised they weigh a ton. I translate to stand firm and try to push bulge bug come inside from farther into the bushes. The paralyzing nonioning returns accompanied by a strange electrical incumbent zapping sound. I am facilitateless to resist for some lawsuit. (9-10).It is not long after(prenominal) her abduction when Jayc ee is put through an fifty-fifty great mental test. She has been sc ar and alone since she was interpreted from her world on that faithful day and now Phillip would only make her more than s circumspectiond and alienated. Phillip does to Jaycee what nobody should ever contr consummation done onto them. She experiences pain physically and mentally when he rapes her and she remembers him trying to notwithstandingifying her suffering He says it would be easier on me if I didnt resist or struggle so much next time. He says it wouldnt trouble as much.I consider to myself, if you didnt do it in the commencement place then it wouldnt hurt at all. But I am too frightened by his act to say a thing in objection to him. (31-32). Jaycee feels her first sense of guilt in her new life when she is given e sincerelywhere a consume. Her kidnappers brought her home a pot and she was blessed but says, I affirm begun to feel guilty for asking for her in the first place. I should have feeling just about the place we were going to put her. This is no place for a kitty. He says his aunt is an animal lover and will coach her. (41).She does not command the kitten to stay in the little board with her because she knows it is not fair for the kitten to not have a lot of infinite to run around and be happy. Her freehand the kitten away makes her feel get out because she knows it is not good for the kitten to be stuck in the room of suffering. She manages to get over this guilt but soon she is face with a greater obstacle. Jaycee experiences death for the first time. It is not that of her own life but the death of one of her animals that brings her greater suffering she notes, Blackjack lived a long life.Toward the suppress I took primary care of him and I was the one that implant him when he died. It was in truth hard for me. At the time, I had make a cat enclosure which he would go in at wickedness to keep safe, and thats where I ready him one morning I cri ed a lot for him. (160). Jaycee was an animal lover and for her to find the cat she took care of dead was rattling hard for her. However, all of these experiences made her a stronger person. Jaycee did not allow the tragic triad to keep her from making meaning of her life. She unbroken searching.Jaycee Dugard was on her way to countering with two of the tercet parts of tragic optimismlove, and hope. She had children at a very recent age and although she did not want them from Phillip or at the ages of fourteen and seventeen she loves her children very much. She loves both(prenominal) of her daughters, she did not want to give either of them up, stating, I did it because that was the only thing I could do. I would do it all again. The just about peculiar thing in the world came out of it my daughters. (110). Her love for her two daughters fueled her incontrovertibility towards her adverse life.She was a very aspirant person all through her young life and her daughters gave her more of a reason to persuade fast. Jaycee was constantly hoping that she would one day be emancipated. When she is first placed in the room out back, she hoped someone was look for her and that they would find her one day to take her from home. Although she had a rough life from the age of eleven until the age of twenty-nine, she unbroken a very tyrannical attitude by doing crap and keeping busy. She found greater meaning in her suffering by creating chokes. She started a businessa feeling companywith Phillip who has put her through never-ending torture.Over time she learned how to do it on her own and does most of the work for the company I work up a design and he takes it to the costumer and gets it approved when he brings it back to me, I print them on cards. The job turns out great and I am very proud of myself Phillip says that he thinks I should do the workups and he will get the jobs and help with the printing. (127). sooner of weeping in distress for herself that her childhood and beginning of her adult life were taken away from her, she does work to make herself productive.This is good for her because instead of living in the existential vacuum, she feels handle she is accomplishing something other than notice television every day like she employ to and she feels important. . It takes a very positive person to find meaning in the kind of suffering Jaycee had to endure, and she embodied this person. She chooses to have a positive attitude towards being captured and enslaved. Throughout the time she was taken she kept a journal and instead of always writing about how much she misses her mammary gland and wishes she was not with Phillip and Nancy, she wrote, 10 things that make me happy 1.hearing someone laugh 2. when my cats are near me 10. knowing someone loves me. (183-184). Instead of thinking of all the bad in her life, she chose to stay positive and think of things she appreciates about life. Not everyone can do that, but she le arned that staying positive is more meaningful. each life involves suffering as the main character Jaycee Dugard would know. She suffered a lot in her life from the time she was kidnapped up until she was relieve eighteen years later. She suffers the first day she is taken. I want my mommy.I want time to reverse itself and give me a do-over, she cries about the situation she is in (10). past it gets worse. Jaycee describes what is going on when she was thrown in the back of the car and taken to Phillips sept where her suffering would begin A blanket is thrown on pull in of me and I feel a lot of exercising weight on my back, I feel as if I cant breathe. I hear voices but they are muffled. The car is moving. I want to get out of the car. I twist and turn, but something is immobilise me down. (10). She goes through a scarring experience as he puts her through the greatest suffering she will have to endure in her 18 years here.A hardly a(prenominal) days after kidnapping Jayc ee, Phillip takes profit of her, he stands back up and takes off all his clothes. I do not want him to do that I feel so helpless and vulnerable. I feel so alone. He lies on top of me. I cant stanch crying. (31). She was set on and had to suffer through it because she had no other choice as she was too afraid of what he would do if she did not cooperate. Even after being raped and impregnated, she had to pretend she was not the mother of her children. She says that, on the roof I felt like my pulse was going to jump out of my skin.I treasured to grab her and hold her. (154). Phillip and Nancy wanted Jaycee to pretend that they were the parents of the children she gave birth to and that she was just their sister, but Jaycee did not want that. Jaycee wanted to be able to take care of her children and it killed her that she had to allow Nancy do it. However, she did overcome the situation. When she was found and reunited with her real family, she wanted to meet with Nancy, I wan ted to see her for many unalike reasons, the biggest being closure. Telling her that what she and Phillip did was not authorise in any way. (243). Although her kidnappers took most of her life away from her, she still stood up to them in the end and wanted them to know she was a stronger person. Although Jaycee suffered a lot she did not let it get the best of her. She has made meaning of her life. However, it did not happen right as she was freed as she said, my growth has not been an overnight phenomenon. Nonetheless it has slowly but for sure come about. (261). She is doing well now and both of her kids are in high school. She reunited with one of her friends from her childhood and now they are really close.She knows what they did to her was wrong but she said she got the most precious things out of it and that was her two daughters whom she loves a lot. She stays clear of living a provisional existence while she was captured and even after she was liberated, she didnt go th rough moral deformity and bitterness. Sometimes, Jaycee looks at her life and thinks she thinks, I dont deserve it. (267). Jaycee was a self-determinist and believed she had free will to make of her life what she wanted it to be. She utilized tragic optimism to resolve the tragic triad she had to go through.Jaycee kept a positive attitude towards her life and used this to create work and endure the experiences she had to go through and to find love, the greatest way to make meaning of ones life, in the children she was pressure to bare. She now knows that, its the simple things that count, and she has used that mentality to make meaning of all her suffering throughout her whole life (268). Citations 1. A Stolen Life Dugard, Jaycee. A Stolen Life. N. p. , n. d. Web. 22 May 2012. 2. Mans essay for Meaning Frankl, Viktor E. Mans attempt For Meaning. N. p. Beacon Press, 2006. Print.