Outsourcing A And Viable Option - 1559 Words

Triad has grown considerably in a relatively short amount of time. However, Triad is still a small company and similar companies of Triad’s size have traditionally seen outsourcing as a smart and viable option to optimize business processes and ultimately improve the bottom line. It’s important that Triad assesses the pros and cons involved with outsourcing, such as cost/benefit, potential risks, contractual arrangements and service levels, and necessary controls, before making any changes. We should also define what operations we are considering outsourcing – as opposed to a company-wide reorganization and what other functions we might be able to add as a result of outsourcing MIS IT solutions. While traditional software solutions address the needs of one process, enterprise software, which we might consider for our MIUS needs, addresses multiple â€Å"thinking† processes – rather than a simple â€Å"tool.† An MIS usually exists as a computerized database of financial information organized in such a way that it produces regular reports on operations for every level of management. The main purpose of the MIS is to give managers feedback regarding performance; top management can readily and easily monitor the company as a whole. Information displayed by the MIS typically shows actual data against planned results from the year before, and a measure of progress to goals. The MIS receives data from company units and functions. Much of the data is collected automatically fromShow MoreRelatedAssignment On Hardware Leasing And Its Effect On The Scope And Cost Of The Billing System1609 Words   |  7 PagesOption 1 Hardware Leasing This option is the best in my opinion. Yes, it will still cost the company a considerable amount of money, however, delays in the project will be at a minimum. Purchasing new hardware and software will definitely increase the scope and cost of the billing system, but, the delay in the project will be kept to a minimum. Option 2 Outsourcing Outsourcing the work to a third party will definitely have an impact on the scope, time and cost of the project, but, it willRead MoreOutsourcing and Hotels1561 Words   |  7 PagesIntroduction What is Outsourcing? Outsourcing can be defined as a business relationship in which two or more companies work together to achieve a collective advantage. Rugman et al (2003) If you look back ten – fifteen years ago outsourcing in hotels was not a popular concept but more recently with the downturn in the economy in the nineteen nineties more and more hotels are turning to outsourcing to help increase their revenues and maximize their profit potential. The use of outsourcing enables firmsRead MoreStryker Corporation Case658 Words   |  3 PagesStryker Corporation Deciding whether to keep outsourcing or in-source PCBs Stryker Corporation has 3 different options regarding the supply of needed PCBs. Option 1: contemplates the fact of keeping the same suppliers but with significant changes in order to assure continuous supply of PCBs and quality. No investment is needed. Option 2: establishing a partner with a single supplier. This way there would be a sole supplier for Stryker established in a new facility near them, this would giveRead MoreCase Study of Scientific Glass1267 Words   |  6 Pagescommunication and efforts in order to convince the sales managers. Additionally, the proposed policy revisions could be employed along with the warehouse changes, so assessments on different options of warehouse changes would be more concerned. In regards to warehouses restructuring, there are four options to be considered. Firstly, the existing eight warehouses were retained, each working independently, and demands were filled entirely by the correspondent warehouse in that region. Secondly, theRead MoreNike and What It Does to Third World Countrys1726 Words   |  7 Pagescompetition, and the product requiring intensive labour, firms are facing extreme pressure to increase their profit margins through their sourcing practices. The following paper will analyse the sneaker industry, while examining the multitude of viable manufacturing options, and critiquing their current manufacturing structure. Footwear Industry Ââ€" Players, Revenues, Market Share To properly review the manufacturing in the footwear industry, it is necessary to first gainRead MoreStrategic Dimensions Of Sourcing And Shoring Techniques822 Words   |  4 Pagesbusiness on the home front, or near the home place. These strategic dimensions include (a) domestic outsourcing (b) insourcing (c) backsourcing (d) offshoring (e) offshore outsourcing (f) onshoring (g) nearshoring (h) strategic outsourcing (i) business process outsourcing (BPO) and (j) offshore service providers (OSPs). These sourcing and shoring techniques can be complicated to understand. Domestic outsourcing is when a company decides to let go of an in-house job to go to another domestic company to performRead MoreFutronics Essay928 Words   |  4 PagesFutronics, Inc. Central Stores versus Outsourcing Analysis Devry University Online PROJ410/Contracts and Procurement Analysis: Central Stores versus Outsourcing Steve Hastell Futronics, Inc. 1213 Lincoln Parkway Lexington, Massachusetts, 02421 781-123-4567 EXECUTIVE SUMMARY To offset the changing trends of fierce competition, flattened sales, and decreased profits the following analysis will provide the Corporate Cost Reduction Team members with the needed resources and recommendationsRead MoreIndian Bpos Essay906 Words   |  4 Pagesthis chapter, impacted jobs outsourcing in the BPO industry? The global economic downturn has impacted jobs outsourcing in the BPO industry as it has helped to be one of the largest job creators in India. Due to this, many companies had to increase their operations output and therefore employ more and more people to keep up with the expanding trend. One of the major impacts, being growth and maturity, had an effect on the BPO industry and contributed to the outsourcing companies and continued growthRead MoreStrategic Outsourcing at Bharti Airtel Limited1532 Words   |  7 Pageson the main problem they are facing is derived. (b). Decision Essay: The decision that they are facing is whether to go for outsourcing or not. The decision I recommend is that they should outsource their telecom network equipment and IT equipment management to their vendors. The arguments that support the decision are Telecom network equipment management outsourcing: The Industry practice is to purchase about 30% to 40% excess capacity in order to keep one step ahead of customerRead MoreStrategic Outsourcing at Bharti Airtel Limited1524 Words   |  7 Pagesthe main problem they are facing is derived. (b). Decision Essay: The decision that they are facing is whether to go for outsourcing or not. The decision I recommend is that they should outsource their telecom network equipment and IT equipment management to their vendors. The arguments that support the decision are Telecom network equipment management outsourcing: The Industry practice is to purchase about 30% to 40% excess capacity in order to keep one step ahead of customer

How to Help Students not Running Out of Time - 619 Words

Although students have the potential to achieve satisfactory grades, they do not legitimately learn anything throughout their school career. Young people often forget what they have learned in school due to interference in memory. The failure to simply retrieve information from the brain also causes inattention in even the most intellectual students. Moreover, students need constant social relations with each other to flourish . No one has a craving to work in multiple, short class periods with pounds of homework to take care of later! School days should be extended two hours without homework assignments in order to successfully increase student productivity and efficiency. To begin, studies show that focusing on numerous ideas in brief time frames is not effective in retaining information. Evidence proves, however that focusing on a topic for two or more hours stabilizes waves of new information and can increase data retention. When adding a mere half-hour to each block in block sch eduling, having sufficient learning time is easily achievable. Because students are required to take a considerable amount of courses per term, about 79 percent must attend four to eight classes each day, according to most studies. While this cannot be helped, the duration of time spent in class can be altered. â€Å"The time I have with my students is too little,† said Kushner High School’s Samantha Terry. â€Å"Most of the students need time to understand each lesson, which makes it hard to move theShow MoreRelatedWhat Is Guided Reading?1690 Words   |  7 Pagesin teaching reading to primary students? Guided reading is an instructional approach where a teacher works with a group of students on the same reading level, and who demonstrate similar reading behaviors. Guided reading is highly important when it comes to improving a child’s reading skills. Which is why it is important that children begin guided reading as early as possible. Beginning guided reading during primary school can be beneficial to young students who are still learning to readRead MoreThe Health Belief Model ( Hbm )968 Words   |  4 Pagesperceived with actions, barriers can be time consumption, cost, or lack of interest. The fifth construct Cues to Action, identifies everyday things such as a media to trigger a cue of strategies that will help originate performance. The final construct is Self-Efficacy, which can be said that an individual has the potential and confidence to obtain a behavior and turn it into a successful outcome. The HBM constructs firmly fit in my behavior process of running; from the psychological health motivesRead MoreProject Management Students Attending Itt Technical Institute949 Words   |  4 PagesCurrently, all students attending ITT Technical Institute are learning some sort of Project Management through specific courses that primarily teach only the theory behind Project Management. The students attending ITT Technical Institute would greatly benefit from hearing from Project Managers and Engineers first hand on what to expect in the field in which the students are studying, and to speak on personal events that they have been through on the job and how the importance of project managementRead MoreAnalysis Of Always Running And The Freedom Writers1439 Words   |  6 Pagescan lead to tremendous consequences but they can also make us learn many important values that can help us throughout life. In the story of Always Running and The Freedom Writers, the main character faces many obstacles and has many tough and sometimes life changing choices to make, but the main characters learn from their choices and thus changing their next decision. In the story of Always Running, Luis who is the main character gets himself wrapped up in the drug and gang life. He learns theRead MoreHigh School For The Adult Learning Environment Of A Community College Essay1249 Words   |  5 PagesDuring my junior and senior year of high school, I took a leap of faith and enrolled into the Running Start program through Clark College. This was one of the challenging decisions of my life. Running Start is a unique opportunity afforded to juniors and seniors in our state, and also a monumental challenge for any High School student who chooses to take part in the program. The challenges include leaving the rigidity and comfort of the High School for the adult learning environment of a communityRead MoreBehavior Plan for Violence in a 1st Grade Class1204 Words   |  5 Pagesconflicts, increased rate of complains from two students, increased rate of bulling and increased rate of crying and screaming. So, I decided to schedule a set of observations for the whole class and other specific observations for the 2 students from which I received most of the complains to go deeper in to details and know the reason behind these symptoms to be able to solve the situation, as one of my roles is to maintain the emotional health of the students and create an emotionally balanced environmentRead MoreStudy Habit1145 Words   |  5 PagesStudies: Knowledge is the essence of smart thinking. No matter how much raw intelligence you have, you are not going to succeed at solving complex problems without knowing a lot. Thats why we spend the first 20 (or more) years of our lives in school. Robert Bjork and fellow PT blogger Nate Kornell have explored some of the study habits of college students in a 2007 paper in Psychonomic Bulletin Review. Research on memory provides a number of important suggestions about theRead MoreStudent Athletes And Physical Education1604 Words   |  7 Pagesfair that student athletes have to take physical education in order to graduate. Envision a student who does very well in school and would like to take advanced placement or running start classes in order to better prepare themselves for college. This student, however, cannot take these classes because he or she has to take physical education, a gradation requirement, and does not have the schedule flexibility to fit both classes in. Almost every school in the United States requires students to takeRead MoreA Interview With My Mentor Teacher Essay1073 Words   |  5 Pagesover the two days 39 of them were coming to Mooroolbark East Primary next year. Organising the day, I spok e with my mentor teacher to find out how he planned and ran the day. He mentioned having 5 stations where the children can learn a new skill, then rotate to the next one. The next step was to get in contact with Grey Court Preschool and organise a day and a time for them to meet us here, with the unpredictable weather it was challenging to choose a day for them to make their way up to the schoolRead MoreEssay about How Can Students be Moviated to Stay in High-school1018 Words   |  5 PagesHow Can Students be Moviated to Stay in High-school First of all, I think the students should be motivated mainly by their parents and then by their teachers. Parents should motivate their children by telling them how being a high-school graduate High-School Drop-Outs How can students be motivated to stay in school? First of all, I think the students should be motivated mainly by their parents and then by their teachers. Parents should motivate their children by telling them how

Contemporary Accounting TheoryInternational Finance

Question: Discuss about the Contemporary Accounting Theory for International Finance. Answer: Introduction: International Financial Reporting Standards (IFRS) Language of business in accounting and financial reporting is regarded as a medium through which language of accounting is communicated form one business to another. Accounting as well as the financial reporting has been regulated by the International Financial Reporting Standards (IFRS). IFRS has been issued by the International Accounting Standard (IAS). It provides recognition, presentation, disclosure, measurement requirements in respect to the events which are presented in the financial statements. In 2001 IFRS was developed by the International Accounting Standard Board (IASB). These IFRS were developed to safeguard the interest of the public. It is single guide which assures high quality; inform accounting principles and understandable standards. Due to globalization, finance is gaining a worldwide growth. IFRS is regarded as a reliable manner through which financial information can be exchanged in a meaningful as well as in the trustworthy manner. Investor before investing g oes through the financial statement before making the investment decisions. Thus it is essential from investor's point of view that it reflects right information. IFRS are accounting standards which has been developed by IASB(Ilott, 2016). Today IFRS along with their fundamentals(Mathur, 2011)and principles have been applied in more than 100 nations around the globe. From 2005 onwards it has covered almost all European countries, it a non profits organization, monitoring board was also established to measure its activities and ensure the high quality service (Siddiqui, 2011). International Accounting Standard Committee (IASC): this committee was established in 1973 by France, Germany, Canada, Netherlands, Mexico, Japan, Australia, United Kingdom, USA, and Ireland through an agreement. The professional accountancy bodies of these nations formed a committee known as IASC, subsequently other members were added to the organization, and by 1982 all the members of International Federation of Accountants (IFAC) were also the sponsoring members of IASC. The major components comprised of: IASC(Basu Saha, 2013) Board, consultative group, advisory council, standing interpretations committee, steering committee. The vision of ISAC is to provide more high quality globally accepted accounting standards as a result they changed the structure in 2000 and this committee was renamed as IASB. Thus from 2000 onwards functions of IASC are now performed by IASB(Deloitte, 2016).Initially international accounting standard were issued. IASs were issued by the IASC(Narayanswamy, 2014). These standards were issued between 1973 to 2001. In April 2001 there was change in the IASC which was taken over by the IASB. Now the responsibility for publishing new accounting standards vests with the IASB instead of the IASC. First meeting was conducted and it was decided that IASB will adopt the existing IAS (international accounting standard) as well as the Standing Interpretations Committee stan dards (SICs)(Shodhganga, 2016). IASB was established and formed in 2001, it was considered as the part of the IASC Foundation. In 2010 IASC was renamed as IFRS Foundation. Governance of IFRs foundation is vested upon the 22 trustees. IFRS foundation is responsible for appointing the IASB members, taking care of the financing of the company and associated committee. Standards issued by the IASB were known as the IFRS (Unegbu, 2014). Presently IFRS is applicable in many parts of the world including the Malaysia, European Union, GCC countries, Hong Kong, South Africa, Turkey. IFRS is applicable in more than 100 countries. IFRS is regarded as a common global language; through this accounts are comparable as well as understandable in the global world. Set of international accounting standard is known as IFRS. IFRS have been issued by the IASB. It states the procedures that how an accountant should maintain and report their accounts. IFRS (international financial reporting standards) maintains transparency as well as the stability in the finance world. IFRS are globally accepted standards. It provides a global marketplace(Rashid1 et al., 2012). It helps in accessing world capital markets. It also assists in promotion of new business. Quality of reporting internal communication within the organization will be enhanced as it provides a consistent methodology for financial reporting that will assist multinational corporations (MNC) to apply and use common Accounting standards for its subsidiaries as well as holding company including its parent company. It also enhances the decision making process. IFRS provides the facility to benchmark its company against the various peers around the world. Investor can analyze the growth of the organization globally. Evaluation process of performance with respect to competitors is simplified. It enhances comparability within companies of the same industry(Zakari, 2014). Capital of the business enterprise is efficiently priced. IFRS is always regarded as a trending topic. IFRS gained its importance when the European Union has decided to convert or converge their financial reporting according to the IFRS(Barry J. Epstein, 2008). Earlier European Union used to follow US GAAP. Manifestation of globalization is represented by the IFRS. IFRS is used to create an image which is in consistent with the developed nation as well to the multinational corporations. At present 115 countries such as EU, South Korea, Russia etc. have adopted the IFRS. IFRS are the most acceptable standards in the world. It represents true picture of the financial statements of the company. IFRS is based on certain principles which ensure that financial statements are comparative as well as updated for analysis purpose. IFRS is used in building the confidence of the investor(Kirk, 2009). IFRS has harmonized the accounting system across the globe. It is a process through which international standard has been set in the financial world. IFRS provides common platform for(Sharma, 2016) the developing nations and the developed nations. IFRS gives accurate, comprehensive as well as the timely information relating to the financial statements. Information provided by the IFRS is relevant at domestic level and at international level. IFRS makes the reporting standards easy for understanding purpose. It also reduces the risks associated with the financial statements. It is prudential to the interest of the public. It assures the higher quality of the financial information(Duarte, 2015). India's Current Accounting Regulatory Framework and its Progress Towards Standardizing the IFRS Under the supervision of the ASB (Accounting standard board) accountings standard are issued in India. In 1977 this body was constituted. ASB committee has been constituted under ICAI (Institute of chartered accountant of India). It involves representatives from professional bodies such as ICSI, FCCI, and government departments. Initially in India, Companies act 1956 was applicable but later on it was replaced by the Companys Act 2013. According to the section 133 of the conies act 2013 it is essential for the business enterprises to follow accounting standard which has been issued by the NFRA (national financing reporting authority) in consultation with Central Government and ICAI. In India premier accounting body which deals directly into the accounting standards is ICAI. Till now the council of India has issued 32 accounting standards. Out of 32 accounting standards AS 8 related to the "Accounting for research and development" is not applicable presently because it has been withdrawn by the ICAI. Instead of that AS 26 has been amended. Thus, effectively there are 31 accountings standards. At the early phase business transaction of the nation is quite limited. In order to compete in the global world it is very essential for the nation to have uniform accounting policy so that financial statements are comparable and understandable at global platform. In order to indulge IFRS IND AS has been issued by the ICAI which are in consistent with the IFRS. This is the big step of the nation towards the adoption of the IFRS. IND AS has been issued so that business operations in India are familiar with the basic fundamental of the IFRS. These IND AS has been specified in sec 133 of the company's act 2013(PWC, 2016). Indian accounting standards are based on certain principles which are familiar with the IFRS principles that are to give complete information to the investor relating to the performance, cash flow, and position of the financial decisions(Mirza et al., 2010). India has chosen to go for IFRS convergence rather than going for the IFRS adoption. Therefore, IND AS has been prepared which are basically and primarily based on the IFRS. Further, there are some carve outs which represent major difference between the IFRS and the IND AS(PwC, 2016). Transitional previsions which are stated under each IFRS have not been stated under IND AS. Rather a separate IND AS named as Ind S 101 has been issued which contains almost all the relevant previsions relating to the transitional provisions. IND AS 101 is related with the First time adoption of the Indian accounting standard(Unegbu, 2014). This IND AS 101 is correlated with the IFRS 1 i.e. First time adoption of the International Financial reporting standard(Mackenzie et al., 2013). IND AS and IFRS have some different terminology for instance IFRS's Statement of financial position is called as balance sheet in the Ind AS. Further in IND AS statements of profit and loss is used instead of the statement of comprehensive income(Weygandt et al., 2010). India is going for the IFRS because it will improve the comparability of the financial information with the global peers. Moreover, financial performance of the financial information can be ensured according to the industry standards. It will enhance the transparency within the financial reporting. This process will be beneficial for the key stakeholders, investors and the customers. This will ensure the better quality of the financial reporting. It will enhance the trust and confidence of the investors in the financial statements. Indian Accounting Standards which has been Issued in Respect to IFRS are as follows- Indian accounting standard 1: Related with the presentation of the financial statements Indian accounting standard 2: Related with the inventories in the business Indian accounting standard 7: This standard is related with cash flow statements Indian accounting standard 8: This is related with the change in accounting Estimates as well as errors, accounting policies (ErnstYoung, 2016). Indian accounting standard 10: This is related with the material events and transactions which occur after the balance sheet date or in other words it can be said as events occurring after the balance sheet date Indian accounting standard 12: This standard is related with income taxes which includes deferred taxes(ICAI, 2016) Indian accounting standard 16: This standard is related with property, equipment and plant Indian accounting standard 17: This standard is related with leases which included both financial lease as well as the operating lease Indian accounting standard 19: This standard is related with Employee benefits Indian accounting standard 20: This standard is related with Government grants' accounting and government assistances' disclosure in the financial statements Indian accounting standard 21: this standard is related with Foreign exchange fluctuation and its impacts on the financial statements. Indian accounting standard 23: This standard is related with borrowing cost and its related disclosure in the financial statements Indian accounting standard 24 This standard is related with related party disclosure and it impact on the financial reporting Indian accounting standard 27: This standard is related with separate financial statements and its treatment(Deloitte, 2016) Indian accounting standard 28: This standard is related with Investments in the Associates as well as in the Joint Ventures Indian accounting standard 29: This standard is related with Hyperinflationary Economies reporting in the financial statements Indian accounting standard 32: This standard is related with Presentation of Financial Instruments: Indian accounting standard 33: This standard is related with earning per share which includes diluted earnings also Indian accounting standard 34: This standard is related with the interim financial reputing Indian accounting standard 36: This standard is related with impairments of the assets which includes the recovery value and the net sale value of the asset Indian accounting standard 37: This standard is related with the Contingent Assets, Provisions as well as Contingent Liabilities Indian accounting standard 38: This standard is related with Intangible Assets Indian accounting standard 40: This standard is related with the Investment Property Indian accounting standard 41: this standard is related with the Agriculture transactions and their impact on the financial statements. Indian accounting standard 101: This standard is related with the first time adoption and implementation of the Indian Accounting Standards Indian accounting standard 102: This standard is related with payments relating to the share based Indian accounting standard 103: This standard is related with the Business Combinations Indian accounting standard 104: This standard is related with the Insurance Contracts Indian accounting standard 105: This standard is related with the Non-current Assets which are held for Sale as well as the Discontinued Operations Indian accounting standard 106: This standard is related with the Exploration as well as Evaluation of Mineral Resources and their impact (ICAEW, 2016) Indian accounting standard 107: This standard is related with the Disclosures relating to the Financial Instruments and its impact on the financial reporting Indian accounting standard 108: This standard is related with the Operating Segments Indian accounting standard 109: This standard is related with the Financial Instruments Indian accounting standard 110: This standard is related with the Consolidated Financial Statements and its impact on the business (EY, 2016). Indian accounting standard 111: This standard is related with the Joint Arrangements with the business operations(IFRS, 2016). Indian accounting standard 112: This standard is related with the Revelation or disclosure of Interests in Other enterprises or entities Indian accounting standard 113: This standard is related with the Fair Value Measurement Indian accounting standard 114: This standard is related with the Regulatory Deferral Accounting system (Chua et al., 2016) Indian accounting standard 115: This standard is related with the Revenue from Contracts and the Customers(Ministry of Corporate Affairs, 2016) The above list clearly shows India's efforts towards the IFRS implementation and adoption in the nation. This will pervade better access towards the financial statements within the nation. It will also help in reducing the operation cost which is spent in making the financial statements comparable in the global market. It will enhance the reliability of the financial statements(Isabel, 2015). Conclusion Hence it can be said that IFRS provides the framework or guidelines for the financial reporting. It is regarded as authoritative standards. It states various ways and methods by which reporting of the accounting transactions can be done properly. Financial statements prepared on the basis of IFRS are sophisticated, potentially informative, and comprehensive. It precisely monitors the net position of the business. It helps in maintaining the stakeholders' trust. Risks relating to misrepresentation are reduced through IFRS. It safeguards the right of the shareholders as well as investors. IFRS is imposed on the company which ensures the minimum or low level of consistency. It covers revenue recognition and expenses recognition on accrual basis. It ensures the credibility and consistency of the financial statements. IFRS method is more appropriate as compared to any other method for accounting purpose. References Barry J. Epstein, E.K.J., 2008. Barry J. Epstein, Eva K. Jermakowicz. Barry J. Epstein, Eva K. Jermakowicz. Basu, A.K. Saha, M., 2013. Studies in Accounting and Finance. Pearson Education. Chua, Y.L., Cheong, C.S. Gould, G., 2016. The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence. American accounting Asssciation . Deloitte, 2016. International Accounting Standards Committee (IASC). [Online] Available at: https://www.iasplus.com/en/resources/ifrsf/history/resource25 [Accessed 16 August 2016]. Duarte, A.M.d.P., 2015. IFRS Adoption and Accounting Quality: A Review. Journal of Business Economic Policy , pp.104-23. EY, 2016. IFRS Standards. Ernst Young. economictimes, 2008. IFRS: The impact on Indian corporates. ErnstYoung, 2016. US GAAP versus IFRS. ICAEW, 2016. International Financial Reporting Standards. The Institute of Chartered Accountants in England and Wales. ICAI, 2016. Accounting Standards. [Online] Available at: https://www.icai.org/new_post.html?post_id=2805c_id=221 [Accessed 16 August 2016]. IFRS, 2016. International Financial Reporting Standards. [Online] Available at: https://www.ifrs.org/Pages/default.aspx [Accessed 16 August 2016]. Ilott, G., 2016. Brexit is done, now what about accounting. [Online] Available at: https://theconversation.com/brexit-is-done-now-what-about-accounting-61737 [Accessed 16 August 2016]. Isabel, L., 2015. Standardization of Financial Reporting and Accounting in Latin American Countries. IGI Global,. Kirk, R.J., 2009. IFRS. Robert J. Kirk. Mackenzie, B. et al., 2013. Interpretation and Application of International Financial Reporting Standards. John Wiley Sons. Mathur, 2011. Accounting For Management. Tata McGraw-Hill. Ministry of Corporate Affairs, 2016. Indian Accouting Standard. [Online] Available at: https://www.mca.gov.in/MinistryV2/Stand.html [Accessed 16 August 2016]. Mirza, A.A., Holt, G. Orrell, M., 2010. International Financial Reporting Standards (IFRS) Workbook and Guide:. John Wiley Sons,. Narayanswamy, R., 2014. Financial Accounting: A Managerial Perspective. PHI Learning Pvt. Ltd. PWC, 2016. IFRS in india. PwC, 2016. Ind AS pocket Ind AS pocket. PricewaterhouseCoopers. Rashid1, H.A., Amin2, F. Farooqui, A., 2012. International Financial Reporting Standards (IFRS) and Its Influence on Pakistan. Journal of Applied Finance Banking, pp.1-13. Sharma, B., 2016. Contemporary accounting theory. Shodhganga, 2016. IFRS Evolution and Progress- An Overview. [Online] Available at: shodhganga.inflibnet.ac.in/bitstream/10603/18812/11/11_chapter3.pdf [Accessed 16 August 2016]. Siddiqui, A.S., 2011. Comprehensive Accountancy XI. Laxmi Publications. Unegbu, A.O., 2014. Theories of Accounting: Evolution Developments, Income-. Determination and Diversities in Use. Research Journal of Finance and Accounting, pp.1-15. Weygandt, J.J., Kieso, D.E. Kimmel, P.D., 2010. Financial Accounting: IFRS. Financial Accounting: IFRS. Zakari, D.M.A., 2014. Challenges of International Financial Reporting. International Journal of Accounting and Financial Reporting, pp.390-412.

Tragedy Essay Example For Students

Tragedy Essay As Aristotle says, Tragedy is an imitation not of human beings but ofaction, life, happiness, and unhappiness. Very few of the great tragediescould possibly be based in reality. For instance, how likely is it that a greatking once discovered that he killed his father and married his mother in reallife. The purpose of this tragedy is to show the downfall of a great leader. This includes action, life, happiness, and unhappiness just as Aristotle says. Who would want to read something about a person that bad things happen to if thereader does not understand why it happens and the reason for the reaction?Another example would be Antigone. It was not written to watch a womanbury her brother and have everyone around her die. We will write a custom essay on Tragedy specifically for you for only $16.38 $13.9/page Order now The purpose is to gaininsight on the human way of life. The story tells of duty and honor, not ofdeath and politics. We are made to care about not necessarily Antigone herself,but her cause. That is what makes a great tragedy.

Night Essays (406 words) - Holocaust Literature, Night, Literature

Night During extreme times a person can survive. One could look at NIGHT by Elie Wiesel. We can see many different people in the book fighting to survive. By examining Elie and his father one can see details of people fighting to survive. The book NIGHT shows that a person can survive extreme conditions. For example Elie ran 42 miles in one night without stopping. This shows one can push themselves just with the thought of living, even most athletes would have trouble running this far. This also shows that something horrible could make someone stronger. At another time in the book Elie watched his father being beaten. This shows that even though a loved one is being hurt Elie still thinks about survival, because he knows that if he intervened he would have been hurt or even worse killed. This also shows that one can drop into a robot like state to stop his emotions, because if he felt sad or cried he might have been harmed. For example Elies father was a 50-year-old man and he survived for over 3 years in the concentration camps. This shows that even an older person can fight to survive now days being 50 and still doing things isn't that big a thing but back then there had not been that many medical advancements. This also shows that someone can push themselves beyond normal limits of human strength. At another time Elies father was beaten and he didn't fight back. This shows that Elies father was strong enough to be beaten but a metal bar was striking him and a normal person wouldn't have been able to put up with that but since Elies father was thinking about surviving so he was stronger. This also shows that even though Elies father wanted to fight back (there's no actual evidence of this but who wouldn't want to fight back?) He didn't because he knew that he would have been killed if he fought back so by thinking about survival he knew he had to be beaten. During extreme times a person can push themselves to live. In everyday life people take hundreds of things for granite but when Elie was put into the concentration camps he had everything taken away from him. From the book one can see how to treasure the simple things in life. The book night showed many ways people survive Elie survived the concentration camps and reading his story shows his hardships and Elies father even though he didn't survive he still showed how a older man would fight to survive.

courbet essays

courbet essays Max Buchon was a friend of Gustave Courbet. Max wrote an essay to publicize Courbets painting of the stonebreakers and a burial at Ornan. He wrote about the two paintings, what he thought about them and what the author thought about them. He also talked about how these paintings were so very realistic in the way the showed the bourgeoisie life. He also argued about Courbet not being a socialist as people thought he was. He showed why he thought that, and what Courbet really intended to do. Buchon starts off by talking about the stonebreakers painting. He says that the painting represents two life-like figures alpha and the omega. He describes the characters of the painting as that poor worker you know. He calls the kid in the picture stupid because misery often leads too stupidity. After describing the child, he describes the old man in the picture. Saying that he is good and a hard worker that probably gives a puff of his smoke to strangers he meets. He describes how good he is because of experience, but also how tired he gets because of his old age. How he works even in holidays to earn money to eat by paving the road for mankind passing by. Buchon seems disturbed by the thought of the stonebreakers not being part of the artist imagination, but actually real people that he sees every day. Then he goes to talk about what he calls Courbets principal work of the year; a burial at Ornans. Max seems fascinated by the amount of work put in by the artist for a burial at Ornans. He tells us how big it is and life like it is because he has seen those people in Ornans. He says they are wearing traditional outfits and that there are many people in the painting but you still have to look at the gravedigger. Again Buchon is concerned with the poorest of the working class. He talks about how the digger is on his knees waiting for the coffin. He says that the gravedig...

Sex Trafficking Of Women in the United States (New York Metro Area) Research Paper

Sex Trafficking Of Women in the United States (New York Metro Area) - Research Paper Example Each year, numerous individuals inadvertently fall for the traffickers’ hands, either in their local regions, or while abroad. The United Nations, through their protocol for the prevention, suppression, and the punishing of trafficking offenders, describes human trafficking aptly. It refers to the act as the conscription, transmission, harboring, or receipt of individuals, through using force, fraud, or deception, in order to exploit them by giving others control over them in return for fiscal gains. It defines exploitation as, at the least, to include the mistreatment of the prostitution of the individuals, forced toil, slavery, and related practices. Thesis statement: this paper seeks to explore the situation regarding the women trafficking for sexual purposes in the New York City in America, and the steps that the relevant administrations are implementing in order to combat the vice. Definition Human trafficking is one of the main predicaments in America as in many other co untries. Human being trafficking is defined as trafficking people from one nation to another, or also from region to region, and even from residence to residence. Trafficking in personnel is the current type of slavery (Miko 1). This offense involves sufferers who are compelled to toil, or are exploited for sexual purposes. ... A number of them are bodily forced, while others fall to false promises that include promises of improved occupations or marriages (Kathyrin 59). The act whereby citizens get transported to go to engage in forced employment in other regions is termed as employment trafficking. In labor-related trafficking, the employers exploit the people that get compelled to go to toil for them. Immigrants are one kind of the clusters that get forced to embark on such types of work, while others are just common people. The females, including women and teenage girls, are made household servants, and are frequently sexually maltreated. Forced labor is a variety of human trafficking, and can be harder to spot and estimate. It is usually harder to deal with than normal sex trafficking, despite the fact that it deals with the identical kinds of maltreatment that sex trafficking entails (Miko 1). The perpetrators Through the use of negotiators and brokers who organize the travel and employment placements , women are accompanied to their destinations and taken to the employers. On arriving at their destinations, a number of the women discover that they have been misled about the type of the work they will embark on. Most have been ill-advised about the fiscal arrangements and terms of their employment. Inevitably, all of them find themselves in forced and abusive circumstances from which flight is both difficult and hazardous. The main reason of a woman or a girl to agree to an offer from a trafficker is enhanced monetary opportunities for herself or her folks (Miko 2). In numerous cases traffickers primarily proffer ‘legitimate’ work or the pledge of an opportunity to learn. The main kinds of work offered are in the food

Final exam Assignment Example | Topics and Well Written Essays - 750 words - 1

Final exam - Assignment Example Temin, further, argues against the efficiency of slave farming; as they argued that slaves were more efficient as compared to free white farmers (Temin et al. 739-783). a). Business unionism refers to trade-consciousness, where there is advocating for simple and pure trade-based union formation, as opposed to revolutionary or class-based union formation. In this case, the business unions are run like business ventures. On the other hand, class-conscious unionism refers to the labor unionization efforts that identify the class struggle existing between the different levels of the employees within the labor category (Fusfeld 3-23). b). Fusfeld talks of the period before 1918, as a time when labor radicalism and demand for changes was repressed by employers, working cooperatively with state and local governments – as well as court authorities. In other cases the national government came in to repress the attempts to bring about social change to the capitalistic model (Fusfeld 3-23). c). The new relationships between capitalist and workers become characteristic with class lines, where the workers were not asking for favors from the capitalistic model, but worked squarely on the basis of the class struggle. Here, the workers defiantly challenged the capitalist class – as a result of the awakening, to pursue class and better victory and living standards (Fusfeld 3-23). d). Engagement in unionization fosters political association on the basis of class – where it increases the workers’ political engagement, as well as the development of a distinctive work-based character. As a result, the erosion of unions leads to a decline in working class-based politics (Fusfeld 3-23). a).The institutionalist approach to looking at economics, places the focus on comprehending the role of the progressive process and the effect of organizations in influencing economic behavior. The approach views institutions in a

Portfolio Management Plan Essay Example | Topics and Well Written Essays - 500 words

Portfolio Management Plan - Essay Example Any external or internal factor of communication or dealings may allow the employee to be distracted from the current task assigned. The performance of the organization would be affected if Employee Y is distracted with multiple tasks. Employee needs to work upon the emotions and be engaged to the task assigned. Employee Z needs to be strictly monitored as it has been observed that he does not have a good ethical background and has the potential of violating the rules and regulations of the organization. Employee should be observed under the manager and should not be given any vital task of the organization (Woods, 2003). The performance of the organization would be affected negatively if employee Z performs unsupervised. Employee Z needs to also work upon controlling emotions and focus on being satisfied with the job rather than opting for unethical work practices. Other additional assessments that can be recommended for the employees are firstly the Employee Passion Survey. This survey would allow the organization to depict the level of passion that employees have for performing the job roles at the firm. The results of this survey would allow the organization to determine the needs of the employees, the level of passion persisting in the employee, the level of trust that needs to be build by the organization and employee for better productivity of the firm. The second assessment that can be conducted for the employees is the Team Alignment Survey. This survey would allow the organizations to determine the ability of the employees to work in teams and to what extent are the teams aligned in achieving the goals and objectives for the firm. Trust and alignment are two elements that need to be present for teams to become successful and perform successfully for the firm. Specifically employee X can take up assessments such as What’s my basic Personality? and How Involved I am in

Advantages of Supply chain management

Advantages of Supply chain management Explain the advantages and disadvantages of implementing a Supply Chain Management (SCM) system. The advantages and disadvantages of Nike implementing a supply chain management system include cost of buying and handling inventory, processing orders, and information systems support. Advantages of implementing a (SCM) by Nike By implementing the process of supply chain management, Nike will be able to set up networks and facilities that transforms raw material into products that will be delivered to customers. This will give Nike a huge advantage over their competitors by helping them use information more efficiently along the entire chain which can result in significant cost savings, it also helps regulate the movement of inventory coming in and going out of the organization, orders will be process much faster than formal times, and predictable delivery with updated information system. The networks in each level must handshake or interact to help connect suppliers to the Manufacturer, to the retailer then the finished product is delivery to the customer in just-in-time (JIT). Implementing supply chain management will enable Nike to be more effective and efficiency also transportation costs will be reduced, cost of inventories will be fair and inexpensive, increase number of capable suppliers, it maximizes the means of transmitting messages and information effectively within the organization and it will help Nike adapt to technology changes more quickly than before. SCM will also help Nike gain the buy-in of all key markets, increase supply chain speed and the bullwhip effect. Disadvantages Implementing Supply chains management in Nike had proven to be very difficult in the past, this is due to the problem cause by the I2 software which required significant customization to make compatible with Nikes legacy systems. Other downfalls of implementing supply chain management system is that it can become highly complex and dynamic in the short-run, switching cost are relatively high, increasing uncertainty, high competitive pressure urges, increase implementation costs. Developing a planning system that effectively coordinates information technology and people is a considerable challenge, changing market conditions, negotiating terms and conditions required huge amount of risk and forecasting. Describe the options for acquiring a SCM system with the advantages and disadvantages of each option. The first option for acquiring a SCM system is implementing an ERP Enterprise Recourse Planning System using the SAP software; ERP system can facilitate SCM Needed production planning and purchasing systems already in place. ERP integrates sales, order, inventory, manufacturer, and customer service activities. One advantage is that it allows sharing production plans along the supply chain to occur in real time and helps them determine whether to buy regionally, establish a collaborative team or appoint a global lead buyer. Other advantages of ERP include efficient business processes, inventory reduction, lead-time reduction, improved customer service, improved decision making, real-time insight into organization and higher profitability. The disadvantages are the combination of the people, procedure, hardware, software and data in the organization or problem in the operational, managerial, and strategic level of the organization. Inadequate or inconsistent data, mistakes in customer ID numbers, and bad customer service. The second option is implementing a Customer Relationship Management Systems. CRM supports the business process of attracting, selling, managing, delivering, and supporting customers. CRM addresses all activities and events related to customers in a single repository data about all customer interaction. CRM also stores all customer data in one place and make it possible to access all data about the customer. CRM will allow Nike to be more flexible, productive and efficient in handling customers private information. Flexibility ensures them to recognize manufacturing issues, to response to design changes requested by the marketplace. Nike will also be able to response to unexpected or uncertainty the company has and will provides the means to adjust to the consequences of inevitable risks, and reduce total costs. However, flexibility is costly, uncertain environments companies with highly flexible supply chains perform better than companies with less flexible supply chains while in ce rtain environments the opposite holds. The disadvantages or implementing CRM include system overload, turnover, inconsistence data, people and hardware and software. Outline the raw material inventory purchasing process from the identification of the need for an item to the supplier payment. To optimizing and regain control over control over production planning Nike must utilize the approach of raw material inventory purchasing process to help increase efficiency, increase lead times and to help increase the rate in which product is being delivered to the customer. When a customer demands for a product or item, the primary retailers sends an order for the product to the major raw material supplier which sends the raw material needed for the production of the product to the manufacturer, then the manufacturer outs all the components of the product together and sends it the distributor. The distributor in turn purchase the require items from the manufacturers, and then distributes the products to the retailer which then delivers the product to the end consumer. From the distributor point all the way back up the supply chain to the raw material suppliers there is no further injection of cash. The money you spend on the product or equipment is passed back up to the supply ch ain as payments for gods or raw material. Customer is the only source of revenue. By reducing numbers of suppliers and increasing efficiencies in the entire distribution chain, manufacturers are able to reduce raw materials inventory. Bennett,R..(2009). Trade Usage and Disclaiming Consequential Damages: The Implications for Just-in-Time Purchasing.American Business Law Journal,46(1),179. Retrieved April 21, 2010, from ABI/INFORM Global. (Document ID:1665640451). Describe the potential pitfalls that may be encountered in implementing a SCM system. Along with the great advantages that come with switching to a supply chain management system there are some potential pitfalls that can cause money loss or confusion within the system. The system will be set up with a great deal of rigidity but must also leave room for some exceptions because things do not always run as smooth as they were planned out. The supply chain may not have the same information systems so incorporating the different systems and getting them to work together without confusion may be a hard thing to set up and cause orders to be messed up. The companies within the supply chain may also have different goals which could cause the companies ideals to clash causing different tasks to be taken with more urgency then others. The delivery dates may also not match from the supplier to the retailers causing wrong delivery dates being told to the customer. Customer service expectations may be different from company to company along the chain as well, causing different go als in quality and customer support for the product. Some companies will not have a sufficient information system to receive the information and relay back, which can cause more confusion in the system. Making sure that everyone along the way in the system is trained well enough to deal with any problems that may arise is a big help. Assuming a SCM system is purchased and customized; explain the major tasks that need to be completed in order to implement this system. The tasks should be presented in chronological order. If Nike were to introduce the SCM system they would need to start out with setting up a strategy that the companies can agree with to keep the system working smooth. Getting all the companies on the same page is the crucial first step to setting up a SCM system and will help the companies work together easily. Configuring the system to work with all the companies is the next step, getting compatible information systems or a way to enter the information into each information system is a key in keeping the companies joined in the system. Making sure the constraints of the systems and requirements are right for the use each company needs them for. Figuring out the locations for all the pieces of the system is the next step making sure they will work together to benefit the company and not cause more costs to the companies. Planning the source of resources and the resource requirements to set up and make the system functional is the next step in the process of setting up. Also making sur e that sufficient man power to make the system work properly is in place is very important to having a strong SCM system. Setting up the supply chain controls is the next step, and this consists of deciding which information to keep a watch on and the measurements needed to control the system. The performance of the system needs to be maintained and watched over so these evaluations of the system are important to keeping the system beneficial. The last step would be developing the internal and external relationships, keeping them working together. Identifying the systems needed to keep the information passed to each company is very important so the information doesnt get misinterpreted and orders get messed up. The key to smooth running SCM is communication between the different sectors of the system, if they all receive the right info and can reply back easily then everyone is kept up to date on the time periods. References He,Y.,andJ.Zhang.Random yield supply chain with a yield dependent secondary market.European Journal of Operational Research 206.1(2010):221.ABI/INFORM Global,ProQuest. Web. 21 Apr. 2010. http://proquest.umi.com.libdbauth.nait.ab.ca/pqdweb?did=2004689781sid=1Fmt=2clientId=58918RQT=309VName=PQD Frisk,M.,M.GÃ ¶the-Lundgren,K.JÃ ¶rnsten,andM.RÃ ¶nnqvist.Cost allocation in collaborative forest transportation.European Journal of Operational Research 205.2(2010):448.ABI/INFORM Global,ProQuest. Web. 22 Apr. 2010 http://proquest.umi.com.libdbauth.nait.ab.ca/pqdweb?did=1973809221sid=2Fmt=2clientId=58918RQT=309VName=PQD Su,Y.,andC.Yang.Why are enterprise resource planning systems indispensable to supply chain management?European Journal of Operational Research 203.1(2010):81.ABI/INFORM Global,ProQuest. Web. 22 Apr. 2010.http://proquest.umi.com.libdbauth.nait.ab.ca/pqdweb?did=1897588531sid=7Fmt=2clientId=58918RQT=309VName=PQD Suresh Subramoniam,Mohamed Tounsi,andK V Krishnankutty.The role of BPR in the implementation of ERP systems.Business Process Management Journal 15.5(2009):653.ABI/INFORM Global,ProQuest. Web. 14 Apr. 2010. http://proquest.umi.com.libdbauth.nait.ab.ca/pqdweb?did=1964591951sid=1Fmt=2clientId=58918RQT=309VName=PQD Bennett,R..(2009). Trade Usage and Disclaiming Consequential Damages: The Implications for Just-in-Time Purchasing.American Business Law Journal,46(1),179. Retrieved April 21, 2010, from ABI/INFORM Global. (Document ID:1665640451). http://proquest.umi.com.libdbauth.nait.ab.ca/pqdweb?did=1665640451sid=12Fmt=2clientId=58918RQT=309VName=PQD

Dangerous Dogs

Exercise A Dangerous dogs 1. Give an outline of the various views on dangerous dogs presented in text 1, 2 and 3. There are different opinions in the three texts. In text 1, â€Å"Police bask new law on killer dogs† by Jamie Doward, the police officer, Bernard Hogan-Howe has demanded a change to the law on dangerous dogs so children are better protected and so the new rules will target the owners of dangerous dogs, rather than the animals themselves. That happens after five-year-old Ellie Lawrenson was mauled by a pit bull and died.Four breeds were banned as followed by the 1991 Dangerous Dogs Act. That led to hundreds of people handing in their dogs to the police in the Merseyside area, because they were afraid they might be prosecuted. Bernard Hogan-Howe says that there are now 200 fewer illegal dogs in Merseyside. In text 2, â€Å"Jail owners of killer dogs† by Victoria Stilwell has another view. She is against breed-specific legislation. She means that you should fa ce jail if your dog kills someone, and it is time owners take responsibility when they mix kids and pets.The death of 13-month-old Archie-Lee Hirst – mauled by his family’s rottweiler – has started a tighter control on dangerous dogs. But Victoria Stilwell says that people should not start thinking that all rottweilers are killers, because they certainly are not. Instead she recommend people to consider which breed that fit into their home, and not to buy a dog on the net or from a backyard breeder. In text 3, â€Å"If the dog is dangerous, the owner will be, too† by Simon Heffer, Simon Heffer himself means that the Dangerous Dogs Act is a pointless piece of legislation, because many pit bulls are still to be found.He also writes that the owner of the dog, who killed five-year-old Ellie Lawrenson, Kiel Simpson was a drug dealer and was jailed for possessing 44Ib of cannabis. Simon Heffer thinks that this underlines that if you meet a dangerous dog, a dang erous human is not far away. Both Jamie Doward and Simon Heffer find a change in the legislation necessary after a pit bull mauled five-year-old Ellie Lawrenson. They both blame the owners to the dogs and see it as a big problem that irresponsible people has it bulls. Victoria Stilwell is opposite the to men against breed-specific legislation. She also blame the owners and says â€Å"you would not leave your baby alone with a stranger – so why a dog†? 2. Characterize the tone used by Simon Heffer in text 3. Illustrate your answer with examples from the text. Simon Heffer uses a readable language and do already catch the reader in the headline. Simon Heffer use a little Ethos and a little pathos when he writes about dangerous dogs and their owners.He explains his points in shortly sentence and he is easy to understand; â€Å"(†¦) 1057 of these repulsive animals are â€Å"legally† owned in this country†¦Ã¢â‚¬  After reading the text we can see that Sim on Heffer is very subjective when he writes about the owners of dogs; not only the owner in the Story of Ellie Lawrenson, but every owner of a dog; â€Å"And it underlines the point that wherever one finds a dangerous dog, there is normally a dangerous human lurking not far away†. It is like he also indicates that he find it more necessary to take control of all the dangerous human, like drug dealers (Kiel Simpson) and so on.

Impact of Mobiles on Youth Essay

Globalization has many aspects. It contains important discursive aspects in the form of ideologically charged narratives that put before the public a particular agenda of topics for discussion, question to ask and claims to make. The whole world is accepting and adopting the ways towards the advancement of technology. The youth is playing a vital role in this rapid pace. The strong and mighty cultures are toppling the frail ones. Unfortunately the countries like Pakistan, India and Bangladesh have strong cultural values, norms and customs that are easily fettered by the western cultural onslaught. Our youth is concentrating on some bad choices. In this global village, firstly our youth was allured to divert their attention towards the internet. They have changed a lot by the usage of internet. A few of them have inclined for knowledge, information, awareness and exposure but the majority of them appear to have misused the internet. To some extent, people were done up and vexed with internet but due to the ensconsment of cellular technology all gaps have been bridged for the destruction of youth. The telecommunication companies in our country have been inclined towards introducing new and attractive packages for youth like Mobilink (ladies first, happy hours), Warid (zem series), Ufone (public demand, prepay life panch ka pandra, u circle) Telenor (talkshawk Aone, djuice) and Zong’s life package. The question arises why these companies are introducing these packages without the social mobilization to check the mindset of the youth. Are they trying to facilitate the common man or only youth? I think except on very urgent occasions ordinarily no one would like to talk after midnight. All necessary and normal interactions can be dealt with during daytime but the companies offer the packages that start after end of family or business communication. My feeling is that these packages are more likely to spoil and ravage our youth than to do anything else. In our youth segment the majority is student community that is spell bounded by these packages. They are losing the essence of their profession/studies. They are derailing and deviating themselves. They are getting away from their goals, destinies and motives. Their minds are becoming stagnant and static. Creativity and innovation is blocked by the consistent telephonic conversations spread over the whole of night. They are losing their interest towards the interactions and sociality. Alienation is increasing within small community or groups of people. In one room four roommates are strangers to one another. They never try to tie up the relation because they don’t have a pinch of time. By talking whole night with opposite sex, they are getting psychologically weak and pressured. There are many other physical distortions also arising due to spending the precious time which is needed compulsory rest, relaxation, relief and mental health. Due to spending whole nights the absenteeism is skyrocketing in every profession. They are going far and far away from the hold of families. They tell lies and have false communication with their parents. They are betraying the decisions, trust and expectations of their parents. They are traveling towards the lone parent family system in which one is not accountable to anyone and he is the only decision maker. Such kind of behavior is leading towards the social fragmentation and terrible decline of moral values in which respect is core one. They are crossing the restraints and limitations, very essential for the well integrated society. Due to the bogus projection of the companies their effectiveness and determination is diminishing if we put a furtive glimpse on the chart of protests and rallies conducted against the negative policies, the ratio of youth’ contribution is at minor level and seems vanished because they have engrossed in making affairs and spending their potential and energy to locate the suitable packages. Their mental approach is revolving around sexual satisfaction. Other emotions and sentiments are pushed oblivion, there are forgetting that there are so many matters that need their kind attention. They have obsessed devoid of manners and healthy attitude to other requisites and needs. It is obliterating the mental capacity and concentration of the youth like plague. There is a critical and pathetic state prevailing over the sky of our nation. The whole nation is passing through the chaos, disturbance and mental incapacitation. We are not realizing that what is worth of our youth? That’s why we ourselves are paving the way for our youth towards the devastation and shoving them into fire. The mobile companies have every right to work out innovative packages offering greater value of money to their customers. But they should not making profits by compromising on the interests of the young generation.

Painting the Black essays

Painting the Black essays This book is called Painting the Black. It is about a senior boy name Ryan who likes to play baseball. In this book, he will face many problems ahead of his life during senior year in high school. He will encounter problems that might effect his baseball year and friendship too. He is very The structure of this book is a vertical. Ryan deals with problems when he broke his ankle and couldnt play baseball anymore but his friend Josh who just moved in the house helped him out and taught him how to play baseball again. Then after that, Josh join the football team and he was a popular football player and Josh didnt bother talking to Ryan. Then Josh was mad at a girl name Monica Roby and as a joke he rape her with a wolf mask on so she wouldnt notice but Ryan saw what happen and knew whose mask that was. Josh knew that Ryan knew and told him not to tell anyone but everyone was asking him who did it like his parents, the principal, Mr. Roby, Mrs. Roby, and Detective Langford. As Ryan try to do the right thing some This was a Man vs. Society conflict. Ryan knew if he told on Josh of what happen at the time Monica Roby was being rape then the whole baseball team would hate him. Another one was when he was up batting earlier in the book he kept on thinking if he miss than the people will start hating him because he lose the game. Ryan wanted to be a popular kid but he couldnt play well in baseball because of his ankle. He finally work it out and started improving his ankle by doing push ups and lifting weights. He wanted to show the school how good he is in baseball as a catcher. Another one was when Monica was rape everyone started to ask him who rape her but he didnt want answer but then one day he answer and said Josh did it. It got everyone mad in the baseball team and they lose the game. ...

Northern Renaissance of European Art

Northern Renaissance of European Art When we talk about the Northern Renaissance, what we mean is Renaissance happenings that occurred within Europe, but outside of Italy. Because the most innovative art was created in France, the Netherlands, and Germany during this time, and because all of these places are north of Italy, the Northern tag has stuck. Geography aside, there were some significant differences between the Italian Renaissance and the Northern Renaissance. For one thing, the north held on to Gothic (or Middle Ages) art and architecture with a tighter, longer grip than did Italy. (Architecture, in particular, remained Gothic until well into the 16th century) This isnt to say that art wasnt changing in the north - in many instances, it kept apace with Italian doings. The Northern Renaissance artists, however, were scattered about and few initially (very unlike their Italian counterparts). The north had fewer centers of free commerce than did Italy. Italy, as we saw, had numerous Duchies and Republics which gave rise to a wealthy merchant class that often spent considerable funds on art. This wasnt the case in the north. The only notable similarity between northern Europe and, say, a place like Florence, lay in the Duchy of Burgundy. Burgundys Role in the Renaissance Burgundy, until 1477, encompassed a territory from present-day middle France northward (in an arc) to the sea, and included Flanders (in modern Belgium) and parts of the current Netherlands. It was the only individual entity standing between France and the enormous Holy Roman Empire. Its Dukes, during the last 100 years it existed, were given monikers of the Good, the Fearless and the Bold. Although apparently, the last Bold Duke wasnt quite bold enough, as Burgundy was absorbed by both France and the Holy Roman Empire at the end of his reign. The Burgundian Dukes were excellent patrons of the arts, but the art they sponsored was different from that of their Italian counterparts. Their interests were along the lines of illuminated manuscripts, tapestries, and furnishings. Things were different in Italy, where patrons were more keen on paintings, sculpture, and architecture. In the broader scheme of things, the social changes in Italy were inspired, as weve seen, by Humanism. Italian artists, writers, and philosophers were driven to study Classical antiquity and explore mans supposed capacity for rational choice. They believed that Humanism led to more dignified and worthy humans. In the north, possibly in part because the north did not have works of antiquity from which to learn, the change was brought about by a different rationale. Thinking minds in the north were more concerned with religious reform, feeling that Rome, from whom they were physically distanced, had strayed too far from Christian values. In fact, as northern Europe became more openly rebellious over the authority of the Church, art took a decidedly secular turn. Additionally, Renaissance artists in the north took a different approach to composition than did Italian artists. Where an Italian artist was apt to consider scientific principles behind composition (i.e., proportion, anatomy, perspective) during the Renaissance, northern artists were more concerned with what their art looked like. Color was of key importance, above and beyond form. And the more detail a northern artist could cram into a piece, the happier he was. Close inspection of Northern Renaissance paintings will show the viewer numerous instances where individual hairs have been carefully rendered, along with every single object in the room including the artist himself, distantly inverted in a background mirror. Different Materials Used by Different Artists Finally, its important to note that northern Europe enjoyed different geophysical conditions than did most of Italy. For example, there are lots of stained glass windows in northern Europe partly for the practical reason that people living there have more need for barriers against the elements. Italy, during the Renaissance, produced some fabulous egg tempera paintings and frescoes, along with glorious marble statuary. Theres an excellent reason the north isnt known for its frescoes: The climate isnt conducive to curing them. Italy produced marble sculptures because it has marble quarries. Youll note that Northern Renaissance sculpture is, by and large, worked in wood.   Similarities Between the Northern and Italian Renaissances Until 1517, when Martin Luther lit the wildfire of Reformation, both places shared a common faith. Its interesting to note that what we now think of as Europe didnt think of  itself  as Europe, back during  Renaissance  days. If you had had the opportunity, at the time, to ask a European traveler in the Middle East or Africa where he hailed from, he likely would have answered Christendom regardless of whether he was from Florence or Flanders. Beyond providing a unifying presence, the Church supplied all artists of the period with a common subject matter. The earliest beginnings of northern Renaissance art are eerily similar to the Italian  Proto-Renaissance, in that each chose Christian religious stories and figures as the predominant artistic theme. The Importance of Guilds Another common factor that Italy and the rest of Europe shared during the Renaissance was the Guild system. Arising during the Middle Ages, Guilds were the best paths a man could take to learning a craft, be it painting, sculpture or making saddles. Training in any specialty was long, rigorous and comprised of sequential steps. Even after one completed a masterpiece, and gained acceptance into a Guild, the Guild continued to keep tabs on standards and practices amongst its members. Thanks to this self-policing policy, most of the money exchanging hands, when works of art were commissioned and paid for, went to Guild members. (As you might imagine, it was to an artists financial benefit to belong to a Guild.) If possible, the Guild system was even more entrenched in northern Europe than it was in Italy. After 1450, both Italy and northern Europe had access to printed materials. Though subject matter might vary from region to region, often it was the same, or similar enough to establish commonality of thought. Finally, one significant similarity that Italy and the North shared was that each had a  definite artistic center during the 15th century. In Italy, as previously mentioned, artists looked to the Republic of Florence for innovation and inspiration. In the North, the artistic hub was Flanders. Flanders was a part, back then, of the Duchy of Burgundy. It had a thriving commercial city, Bruges, which (like Florence) made its money in banking and wool. Bruges had cash aplenty to spend on luxuries like art. And (again like Florence) Burgundy, on the whole, was governed by patronage-minded rulers. Where Florence had the Medici, Burgundy had Dukes. At least until the last quarter of the 15th century, that is. Chronology of the Northern Renaissance In Burgundy, the Northern Renaissance got its start primarily in the graphic arts. Beginning in the 14th-century, an artist could make a good living if he was proficient in producing  illuminated manuscripts.   The late 14th and early 15th centuries saw illumination take off and,  in some cases, take  over  entire pages. Instead of relatively sedate red capital letters, we now saw whole paintings crowding manuscript pages right out to the borders. The French Royals, in particular, were avid collectors of these manuscripts, which became so popular that text was rendered largely unimportant. The Northern Renaissance artist who is largely credited with developing oil techniques was Jan van Eyck, court painter to the Duke of Burgundy. Its not that he discovered oil paints, but he did figure out how to layer them, in glazes, to create light and depth of color in his paintings. The Flemish van Eyck, his brother Hubert, and their Netherlandish predecessor Robert Campin (also known as the Master of Flà ©malle) were all painters who created altarpieces in the first half of the fifteenth century. Three other key Netherlandish artists were the painters Rogier van der Weyden and Hans Memling, and the sculptor Claus Sluter. Van der Weyden, who was the town painter of Brussels, was best known for introducing accurate human emotions and gestures into his work, which was primarily of a religious nature. One other early Northern Renaissance artist that created a lasting stir was the enigmatic Hieronymus Bosch. No one can say what his motivation was, but he certainly created some darkly imaginative and highly unique paintings. Something that all of these painters had in common was their use of naturalistic objects within compositions. Sometimes these objects had symbolic meanings, while at other times they were just there to illustrate aspects of daily life. In taking in the 15th century, its important to note that Flanders was the center of  the Northern Renaissance. Just as with Florence, at this same time, Flanders was the place that northern artists looked to for cutting edge artistic techniques and technology. This situation persisted until 1477 when the last Burgundian Duke was defeated in battle, and Burgundy ceased to exist.

A Case Study on Loctite Corporation Essay Example | Topics and Well Written Essays - 750 words

A Case Study on Loctite Corporation - Essay Example There were two types of sales. Industrial and Permatix; out of two industrial subgroups one group sold directly to OEM and other one to MRO through distributors. OEM sales were for long duration however MRO sales were immediate. Permatix supplies were sold through chain of wholesalers and retailers through direct contact. In 1991, company was among best ones in terms of its market share and earning per share growth. The sales decreased in 1992 due to geographical territories. Within Mexican city limits sales were easily handled but for sales outside territories there was a major problem in fact loss in form of efforts such as time and money of sales people. Thus company experienced not only decrease in sales but also a major increase in turnover rate. As already mentioned that company suffered loss in 1992 due to decrease in sales and employee retention rate. So here it is understood that its actual output is not according to required standards. Hence the need is to implement effective control system to address discrepancies. Thus looking at the demands of industry and Mexican environment following are some of the important and unique suggestions for Jose Monteiro to regain market share and resolve other problems by implementing an effective control system. LOCTITE’S EFFECTIVENESS The initial activity which Jose Monteiro can follow is to observe how much effective the ‘Loctite’ is. For this purpose he needs to check that whether goals are attained or not. At present goals are not attained due to the reasons stated above. So Loctite is not effectively performing. To enhance its effectiveness in order to fill performance gap for goals achievement each and every aspect need to be considered to increase performanc e. Some most common aspects that need attention are mentioned below; 1. Jose can focus on effective planning thus stating goals appropriately and chalking out plans to achieve them. As according to research based on US organizations those firms were successful in adopting technology who focused on efficient planning techniques (Small and Yasin, 1997). Not the emphasis should be on extensive planning but also implementation of those plans must be prioritized. Most importantly, continuous improvement procedures can be implemented to control each and every step so that final outcome can be error free. 2. Mexicans never compromise their status they are very much conscious about it. As it is mentioned that the employees or sales people were earning attractive commissions but 75 percent of them have not earned any commission during the first half of the year 1992. Many of them also compromised their commissions for outside territory sales. As rewards and compensation is the major factor t hat organizations need to consider to satisfy their workforce. So Loctite authorities should design compensation policies in such a manner that even if there are no sales due to some poor and tough conditions the sales people should be paid up to certain percentage. This is because company is facing turnover problem. For it there is need to attract workforce which can be only possible if pay scales and job incentives are attractive. 3. Mexican organizations always adopt changes as they are serious in terms of business matters. If Loctite will be adaptive to changes it will able to overcome the loss

Economic Relations between Korea and China Essay

Economic Relations between Korea and China - Essay Example For centuries, China stood as a leading country, easily outpacing other countries in the arts and sciences. In the 19th century and early 20th centuries, however, China was overwhelmed by civil unrest, major famines, military defeats, and foreign occupation. It seemed like China would never catch up with the Western developed countries economically, but after the 1978 reform period, Deng Xiaoping, a hero of China, focused on market-oriented economic development and by 2000 output had quadrupled.There is no doubt that China has had tremendous effect on Korea economically, politically and culturally since early days of Korea due to proximity and Korean speaking ethic minorities living in China. We must not fail to indicate here that Korea here refers to both North and South Korea. Both of these republics have trade relations with China. South Korea and China normalized diplomatic and economic relations in 1992 and North Korea did so round about the same time.Although the relationship b etween Korea and China had ceased during the Cold War, the reestablishment of diplomatic relations had led to a surprisingly rapid growth of bilateral exchanges. Statistics show that Korean Foreign Direct Investment (FDI) to China has increased at very fast rate and continuous to increase as China has become the second most viable destination for investment after the United States. The development of economic relations between South Korea and China over the past decade has been dramatic... numbers, direct bilateral trade between Korea and the PRC has gone from $4.4 billion in 1991, the year before the normalization of relations, to $41.1 billion in 2002 and has already reached $39.8 billion in just the first three quarters of 2003."2China's entry into the WTO had caused them to grow quite rapidly. The recent brisk exports from Korea to China have also been a key factor in the economic growth of China. This growth had caused demand for electrical equipment, semi-conductors and communication equipments which are the main exports of Korea. For an example, North Korea's trade volume hit a new record in 2004, approaching $1.38 billion. North Korea's exports to China topped $582 million, up 47.2 percent compared with 2003. Imports totaled $795 million, up 26.5 percent from the preceding year. North Korea's total trade volume for 2005 reached nearly $2.9 billion. 3 This increase in North Korea's exports to China can be attributed to the increase in exports of crabs, fish, and shellfish; metal products; and textile goods. It is also interesting to note that the North's increase in imports from China is mainly attributed to the increase in the import of energy elements such as crude oil and foods such as frozen pork. Imports of different types of grains like rice and wheat are also noticeable.According to L. Gordon Flake, Executive Director, Mike and Maureen Mansfield foundation, "Korea's imports from China are currently undergoing a structural transformation. China has begun to manufacture electronic components because China is undergoing rapid industrialization. It means that both Korea and China are entering into a highly a competitive market with regard to electrical equipments. This bilateral economic exchange between China and Korea can create

The growth performance of China Essay Example | Topics and Well Written Essays - 1000 words

The growth performance of China - Essay Example Although, Globalization and liberalization policies were the brain child of the capitalist countries like U.S and UK, China seems to be the number one exploiter of globalization which helped them immensely in achieving tremendous economic growth. This paper analyses the economic growth performances of China. â€Å"During 1997–2005, the PRC’s average annual growth rate in real GDP was 8.9%. During the forecast period of 2005–2010, it was assumed that the PRC continued its historical growth trend of 8.9% per year† (Mai et al, 2010, p.5) (See appendix for more details). China is able to continue or sustain their economic growth even with the help of some unbelievable polices. In fact China has rewritten some of the established economic principles. For example, BACK,(2010) mentioned that â€Å"in any other major economy where growth had accelerated as quickly as China's, higher interest rates would seem inevitable. But in China, authorities have been reluctan t to raise rates† (Back, 2010). In other words, according to traditional economic principles, a country should increase the interest rates when they feel that that their economy is overheated because of over economic exercises. But China did nothing to cool down the over activities in economic sector and kept the interest rates at a lower level until now. Even though economists have some concerns about the over activities in Chinese economic sector and the low interest rates, no big problems were reported so far from China. â€Å"Still, the government isn't dramatically cutting state-supplied credit. This year's loan target, although down considerably from last year, is still more than 50% higher than that of 2008† (Roberts, 2010). Another interesting tactics which helped the economic progress of China is the mass production of consumer goods. When most of the other nations tried to increase the profit by increasing the prices of their products, China did entirely the o pposite thing. They reduced the prices of their commodities and succeeded in selling more goods in international markets than any other countries. Thus they were able to counter the negative effects of price reduction with the help of bulk production and selling. Mai et al (2010) have pointed out that â€Å"the PRC’s exports increase by about 46%and imports by about 45% relative to their respective baseline levels in 2010. Imports and exports of all commodities and services rise relative to their baseline levels† (Mai et al, 2010, p.7) Another important step taken by China for boosting their economic progress was the welcoming of FDI. Even though China is communist country, they have realized that without private capital it is impossible for them to advance further. Foreign investment helped China to polish their production technologies and management skills further. â€Å"The key benefit of foreign investment is improvement in productivity as other players in the hos t industry catch up with the performance standards set by foreign investors† (Mai et al, 2010, p.14) The economic reformation processes undertaken by China under the leadership of Deng in the 80’s and 90’s helped them to speed up their economic progress. Deng succeeded in relieving the industry sector from the complete dominance of the government and lot of small scale industries

My Career Goal Essay Example for Free

My Career Goal Essay I always ask myself a question of what I want to be and what goals I am going to achieve four years later. Four years later, it is hoped that I can get the most out of my education, becoming more independent and mature. Four years later, it is hoped that I can be a journalist who contribute as much value as I can to my city. My first career goal is to be a journalist who writes for newspaper. A journalist who sees and tells the truth with honesty. Reporting the news completely. Presenting all sides of viewpoints unbiasedly. Seeking more sources when writing a news so as to be sure of multiple sides are presented. Secondly, helping the public society but the government will become one of my main concern. It is hoped that I can be independent from the government. Keeping a watchful eye on the government and making representation to the government about the unjust policy or measure. Therefore, I can supervise the government as to be sure that they do their work properly. Moreover, bridge the gap between society and real life is also my concern. Passionate on providing the information of the causes of the accident so as to raise the public awareness of the things going on the social issues. Finally, sincerely hope that I can hold on the mission which inspired by principle of freedom, of information, of expression in my career life with all attempt, determination and faith in justice. I always ask myself a question of what I want to be and what goals I am going to achieve four years later. Four years later, it is hoped that I can get the most out of my education, becoming more independent and mature. Four years later, it is hoped that I can be a journalist who contribute as much value as I can to my city. My first career goal is to be a journalist who writes for newspaper. A journalist who sees and tells the truth with honesty. Reporting the news  completely. Presenting all sides of viewpoints unbiasedly. Seeking more sources when writing a news so as to be sure of multiple sides are presented. Secondly, helping the public society but the government will become one of my main concern. It is hoped that I can be independent from the government. Keeping a watchful eye on the government and making representation to the government about the unjust policy or measure. Therefore, I can supervise the government as to be sure that they do their work properly. Moreover, bridge the gap between society and real life is also my concern. Passionate on providing the information of the causes of the accident so as to raise the public awareness of the things going on the social issues. Finally, sincerely hope that I can hold on the mission which inspired by principle of freedom, of information, of expression in my career life with all attempt, determination and faith in justice.

A New Sense Of Life :: essays research papers

A New Sense of Life   Ã‚  Ã‚  Ã‚  Ã‚  In Baldwin’s Discovery of What it Means to Be an American, it was said that to be an American was a truly free feeling. The fact is you could change yourself mid-life and still hold worth and prowess. The idea of being considered a great author, and also as being a great actor, holds different places here in America then in Europe, or even Canada. Most places would hold the profession of an author to have more of an elegance then an actor. The author holds more intellectual ground, then that of one who can act out a part and memorize lines. (Not so much as the idea of being a writer, then an actor, but how you present yourself.)   Ã‚  Ã‚  Ã‚  Ã‚  If someone asks you, â€Å"Who are you?†, you might simply answer, â€Å"I am a carpenter.† or â€Å"I am a congressman.† Say you have a job that would not be as high on the social ladder as these. For example, use the profession of a garbage man. He gets paid as much as the carpenter, but in society, that profession isn’t looked upon like a carpenter, or a congressman. Along the same lines, a congressman, or even a carpenter, can turn around at the pinnacle of his career, and choose to be a garbage man, if that’s what his heart seeks. America has a view unlike any other nation, in which you can start over at any time. You can take control of your life by going back to school, learning what you want to, thus becoming something completely different at the age of 50.   Ã‚  Ã‚  Ã‚  Ã‚  Unlike many eastern nations, where you are dedicated to that one job concept, (IE. If you’re an incredible trumpet player, you will be that for the rest of your life, and that’s that), in America you have the option to move about in the job market, to try out different professions, and feel your way through life. You can see evidence of that by the fact junior colleges are very popular among older people. In America, you are allowed to go to school for the rest of your life if you want to, and the school will work around your current employment schedule. The meaning of life in America is different than that of any other country. You can go where you want and be whomever you want. A New Sense Of Life :: essays research papers A New Sense of Life   Ã‚  Ã‚  Ã‚  Ã‚  In Baldwin’s Discovery of What it Means to Be an American, it was said that to be an American was a truly free feeling. The fact is you could change yourself mid-life and still hold worth and prowess. The idea of being considered a great author, and also as being a great actor, holds different places here in America then in Europe, or even Canada. Most places would hold the profession of an author to have more of an elegance then an actor. The author holds more intellectual ground, then that of one who can act out a part and memorize lines. (Not so much as the idea of being a writer, then an actor, but how you present yourself.)   Ã‚  Ã‚  Ã‚  Ã‚  If someone asks you, â€Å"Who are you?†, you might simply answer, â€Å"I am a carpenter.† or â€Å"I am a congressman.† Say you have a job that would not be as high on the social ladder as these. For example, use the profession of a garbage man. He gets paid as much as the carpenter, but in society, that profession isn’t looked upon like a carpenter, or a congressman. Along the same lines, a congressman, or even a carpenter, can turn around at the pinnacle of his career, and choose to be a garbage man, if that’s what his heart seeks. America has a view unlike any other nation, in which you can start over at any time. You can take control of your life by going back to school, learning what you want to, thus becoming something completely different at the age of 50.   Ã‚  Ã‚  Ã‚  Ã‚  Unlike many eastern nations, where you are dedicated to that one job concept, (IE. If you’re an incredible trumpet player, you will be that for the rest of your life, and that’s that), in America you have the option to move about in the job market, to try out different professions, and feel your way through life. You can see evidence of that by the fact junior colleges are very popular among older people. In America, you are allowed to go to school for the rest of your life if you want to, and the school will work around your current employment schedule. The meaning of life in America is different than that of any other country. You can go where you want and be whomever you want.

Puritanism and Transcendentalism Essay

American literature is characterized by several genres of literature which represent many different phases in American history and culture.   Among these are Puritanism and Transcendentalism.   These two movements share certain characteristics while they oppose each other for other reasons. The Puritans were a group of individuals that were very strict, radical Protestants that gathered as a type of religion after the Reformation in England.   They came to American for the freedom to practice this type of religion.   Writers of the Puritan era served to glorify God and teach people how to live a godly life.  Ã‚   These ideals are reflected in Anne Bradstreet’s, â€Å"Upon the Burning of our House† in which the narrator still praises God even after a devastating tragedy.   In addition, Jonathan Edwards, a Puritan minister, notes the angry nature of God to his congregation who he feels is straying in â€Å"Sinners in the Hands of an Angry God.† Even Nathaniel Hawthorne, a writer from the 1800s, and Arthur Miller, a writer from the 1900s, focus on this period of time in their works, The Scarlet Letter, and The Crucible, respectively.   These works point out need to strictly adhere to the groups principles and to live under its scrutiny, or bear the bitter consequences.   Hester Prynne must wear a large, red letter ‘A’ on her chest to show her sin of adultery in the first novel while innocent townspeople are accused of witchcraft on the testimony of a jealous teenage girl in The Crucible.   Obedience and humility were definitely characteristics of this type of literature. The Transcendentalist writers of the next century also believed in the importance of a higher power.   However, unlike the Puritans, the higher power was not a rote belief in the doctrines of God.   The rise of Transcendentalism came from the church, the Unitarian church, but not from an angry god but a quieter, kinder â€Å"indwelling God and the significance of intuitive thought† (Campbell). This higher power was a more ambiguous higher reality than one could find in simple experience.   It was a heightened level of knowledge and philosophical understanding than could be achieved by reason alone.   The Transcendentalists sought to go beyond simple, everyday experience to find a higher level of truth.   Whereas the Puritans would dictate what that truth were to be, according to the Bible, the Transcendentalists were willing to accept several interpretations of this truth. Some noted writers of the American Transcendentalist period of literature were Ralph Waldo Emerson and Henry David Thoreau.   Emerson’s essay on â€Å"Nature† showed the reverence for the natural world and its importance.   Thoreau’s â€Å"Civil Disobedience† stressed the importance of being true to oneself and beliefs and not being bullied by the established institutions or church. Puritanism and Transcendentalism are both belief systems which arise from a spiritual background.   The writers of these groups mirror their beliefs.   While Puritanism focuses on dogmatic adherence to the orthodox religion of the times, Transcendentalism is a kindler, gentler philosophy that focuses on the elevating of the individual to the soul and spirit of a greater truth. Campbell, Donna M. â€Å"American Transcendentalism.† Literary Movements. May 21, 2007   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   December 13, 2007 .

Reading through “Winter in a Warehouse” Essay

â€Å"Winter in a Warehouse,† is about a group of warehouse women on their way to and from the washroom of the milling company. The washroom is in the office building which is a considerable distance from the women’s workplace, the warehouse. As it is winter, the trek from one building to the other becomes a tedious and an unwished-for errand. The atmosphere is cold and hostile as the people they come across with. The short journey evokes in the narrator’s mind several issues – gender, class and social status – between the warehouse women and the rest of the characters in the poem. In â€Å"Winter in a Warehouse,† Anne Spillard speaks about the condition of the lower- class working women in the latter-day industrial society. The poem started with the narrator’s voice fondly recalling the image of his grandfather, â€Å"Grandad ‘goes for a loo */Behind the old chimbly† (lines 1-2), from a long time ago. The tone here is friendly, the language is colloquial and the mood is gay. Grandad, being old, â€Å"Dragging his feet in carpet slippers† (3), is also probably retired from his work in the mill. The use of grandfather in the poem suggests time difference. The corrugated iron â€Å"Where the wind flaps rusty limbs/ Of corrugated iron† (7-8), denotes a time long gone by. It is probably 40 to 50 years ago since grandfather worked in that company when manufacturing firms employed mostly men in its workforce. Noting the narrator’s familiarity with the setting, it is likely that he or she is a third generation worker employed in the same mill or factory that his grandparent worked for. Grandfather finds the long walk to the office tiresome, â€Å"†¦ ‘It’s too far to trail/ ‘T ‘ the bloody office’ (4-5), so he simply decides to pee against the chimney by the bank. The narrator seems to perceive this as an unusual gesture, â€Å"And pees against the great black chimney† (9). The chimney, great and black, is a thing of significance and not to be trifled with. Grandfather’s peeing where he pleased perhaps constitutes defiance of the convention on peeing and of what the chimney signifies. On the other hand, the narrator’s voice registers a suspicion about grandad’s account, â€Å"Or so he tells us† (10). It implies that grandfather could be lying, that perhaps it is not that easy to break the company regulation as well as the convention. It is only at the 10th line, with the use of â€Å"us† that the narrator is revealed. They are women workers stationed in the warehouse gone for a walk to the office building within the company compound to wash their empty coffee cups and to pee. Upon arriving there, they see the millpond nearby, â€Å"Down to the office/ Where the mill manager used to sit† (12-13). The mill manager, like the grandfather, is a representation of an era gone by. In the early stage of industrialization, it was the manager, who was usually also the owner of the business, who conducted his businesses in an office with the help of a staff or two. He was also visible in the company premises. In more recent times, with further division of labor and the expansion of industrialization, the manager has normally taken to holding his office in an inner chamber within the office building. He is scarcely visible to the workers and as such, there is usually a layer of office staffs that deals with the rank and file or the ordinary workers of the company. It is these office girls that the warehouse women came across with when they went to the office premises to have use of the washroom. The office girls act and speak superior to the warehouse women. They address the women collectively, in a cold and impersonal manner. The washroom is in a state of disrepair, â€Å"Melted snow drips through the washroom ceiling† (18). The water at the mains must be turned on first before the women could flush the toilet. The male washroom, â€Å"†¦ it’s leaking. † (23). These little details describe the ambience of the washroom area – old, ill-kept and deteriorating. And yet, the office girls almost begrudge them for using it. â€Å"‘You warehouse people always arrive/ ‘Just when we’ve boiled the kettle/ ‘for elevenses,’ the office girls rebuke us. † (15-17). The warehouse women do not have a washroom in their workplace. In the period described in this poem, even answering the call of nature, presents a problem. Unlike men, women cannot urinate anywhere. Furthermore, in most manufacturing companies, peeing is only allowed during designated breaks. One girl even goes so far as to point to out to the women that the male washroom must not be used, â€Å"Don’t use the Gents, †¦Ã¢â‚¬  (21). Perhaps, the reminder is unnecessary, as the women have been coming there on the same errand for years and are aware of the fact. It is also not far to suppose that the Gents has not been working for decades. Thus, the part about the male toilet leaking is a take on the grandfather’s story. Perhaps, the male workers in the mill were not subjected to strict regulation on peeing only because the male toilet was leaking. Throughout the poem, the voice constantly changes: from the third person singular (lines 1-10), to first person plural (11-14), to second person plural (15-17), to third person plural(18), back to first person plural (19-20), to third person singular (21-23), and lastly, to third person plural (24-31), making it vibrant and giving the reader the feeling that the characters are performing before him. It also shows the individuality or lack of, the characters within the poem. Nina, one of the office girls, has a distinct voice and she has a name. In contrast, the warehouse women are only referred to as â€Å"us,† â€Å"we† and â€Å"warehouse women. † The warehouse women have only one voice: the voice of a group. The office girls have their voice as a group and their individual voices as persons apart. Despite the office being heated, perfumed and powdered, the narrator notices that â€Å"the office girls sit shivering† (24), a hint that their thinner clothing cause them discomfort during winter. On the other hand, the warehouse women have become indifferent to the coldness. Why? It is because winter is the all-year season inside the warehouse. What is not mentioned here but is implied is the suffering of the warehouse women doing hard, manual and routine labor, whose enclosed workplace is perhaps unheated, full of fumes and dust, and dark as one could imagine. Towards the end of the poem, the engaging voice at the beginning seems to have become somebody else, an alienated figure viewing a scene that he is not part of, But the warehouse women, Shapeless in heavy sweaters and wooly longjohns, Trudge back through the snow, No longer noticing this winter Which may last forever Inside the blankness of their warehouse. The poem begins on a cheerful note, in an informal way and in a youthful voice, with a fond recollection of one’s grandfather and his days. It ends on a cheerless, aged and serious tone about a group of women trudging their way back to the warehouse across the snow, oblivious of the season and what it might bring to them.