Wednesday, July 31, 2019

Discuss symbolism and its effectiveness in the Iliad Essay

Symbolism plays a crucial role in The Iliad. Take for instance when Achilles already knows why Apollo is angry, but decides the fact should be stated by someone other than himself. He knows that Agamemnon will become angry once the truth is revealed. I believe that in this instance he is trying to keep his rage in check by avoiding a direct confrontation with Agamemnon so although the symbolism of anger is present it is kept under wraps. Calchas also fears for his life because he also knows Agamemnon’s fury is unyielding at times. However, with a great deal of encouragement from Achilles, Calchas â€Å"spoke out, bravely: ‘Beware-The god’s enraged because Agamemnon spurned his priest'† (106). When the truth is exposed, Agamemnon becomes extremely angry and he and Achilles argue. The argument becomes so heated that Achilles is tempted to kill Agamemnon. Achilles questions himself, â€Å"Should he draw the long sharp sword slung at his hip, thrust through the ranks and kill Agamemnon now†Ã¢â‚¬â€œor check his rage and beat his fury down†Ã¢â‚¬  (108). Here, Hera has Athena intervene to keep Achilles from killing Agamemnon, which shows how the gods control Achilles’ destiny. The argument between Achilles and Agamemnon clearly shows that the two men have different opinions about the power of the gods, what is holy or unholy, and what is proper treatment of other men. These differences are one source of Achilles’ rages likewise the issues pertaining to power and gods are being symbolised. Achilles is also angry at having to fight another man’s battle. The Trojan War is being fought because Paris stole Helen, Agamemnon’s sister-in-law. In his argument with Agamemnon, Achilles points out â€Å"It wasn’t Trojan spearmen who brought me here to fight. The Trojans never did me damage, not in the least† (107). Achilles’ rage heightens in the argument and he declares â€Å"No, you colossal, shameless–we all followed you, to please you, to fight for you, to win your honor back from the Trojans—Menelaus and you, you dog-face! † (108). Achilles is also angry because even though he and many other soldiers are there risking their lives for Agamemnon and Menelaus, Agamemnon is sly enough to avoid personal injury. Achilles says to Agamemnon, â€Å"Never once did you arm with the troops and go to battle or risk an ambush packed with Achaea’s picked men–you lack the courage, you can see death coming† (109). The Trojan War is being fought for personal reasons. Achilles’ rage at this point stems from the injustice that he is risking his life for someone else’s cause and also for the fact that Agamemnon is a coward. The argument between Achilles and Agamemnon has deep-seeded roots of jealousy, another and symbol emotion that stirs anger. Agamemnon knows that Achilles has the respect of the soldiers and the gods; therefore, Agamemnon is always striving to prove his superiority and powerfulness to Achilles. Agamemnon agrees to give Chryseis back to the priest, but then takes Brisies from Achilles. Achilles allows Agamemnon’s men to take Brisies without a fight in order to maintain the respect of the gods; however, after Brisies is taken, Achilles becomes so enraged and heartbroken that he reaffirms his declaration not to fight anymore. Achilles declares that Agamemnon is to blame for the doom of the Achaean army â€Å"if the day should come when the armies need me to save their ranks from ignominious, stark defeat† (112). Jealousy, then, can be viewed as another source of Achilles’ rage. The issues being symbolised here are emotional and touching. Achilles is heartbroken and calls on his mother, the goddess Thetis. She is sorrowful when she hears Achilles’ prayers and weeping. Achilles knows that he is going live a short life and now feels that his life has no honor. He feels that the gods have forsaken him by allowing Agamemnon to humiliate him. Achilles wants his mother to collect on an old debt from Zeus. Thetis is saddened by Achilles’ heartbreak and confirms his destiny, â€Å"‘Doomed to a short life, you have so little time. And not only short, now, but filled with heartbreak too'† (114). She leaves Achilles to go ask Zeus to let the Trojan army win as long as Achilles is not fighting. Achilles is â€Å"left alone, his heart inflamed for the sashed and lovely girl they’d wrenched from him against his will† (115). Achilles’ lost love and broken heart are another source of his rage. The effect is symbolism is tangible. Rage is being symbolised through love and the impact leads to a broken heart. Achilles’ heart remains rigid against Agamemnon even when three of his dearest friends come and ask him to fight again. Phoenix, Ajax, and Odysseus plead with Achilles to join the battle again, but he refuses. The three make the argument that even if Achilles is angry with Agamemnon, he should still come back to the fighting to help his friends whose lives will be lost if he does not. Achilles’ dearest friend, Patroclus, decides to take Achilles’ armor and join the fighting. Patroclus is wounded in battle and then is killed when â€Å"Hector waiting, watching the great-hearted Patroclus trying to stagger free, came rushing into him right across the lines and rammed his spearshaft home. † (159). It is Patroclus’ death that brings Achilles back to the war. Now his rage is aroused by his desire to obtain revenge against the Trojan army and, more specifically, Hector. Achilles’ armor is lost because Hector and the Trojans take it from Patroclus’ dead body. This action inspires Achilles to seek Thetis’ help again. She has Hephaestus make new armor for Achilles. The new armor is magnificent. It is â€Å"a great and massive shield, blazoning well-wrought emblems all across its surface† (173). Thetis and other gods encourage Achilles to fight now. Apollo taunts Achilles while Hector holds fast outside the city gates. It is King Priam who first sees Achilles coming and is filled with fear for Hector. Achilles appears â€Å"blazing like the star that rears at harvest, flaming up in its brilliance far outshining the countless stars in the night sky (177). Hector is filled with fear as Achilles approaches the city. Achilles then chases Hector around the city three times. It is divine intervention by Athena that causes Hector to finally stop and face Achilles. Zeus decides who will die in the fight as he â€Å"held out his sacred golden scales: in them he placed two fates of death that lays men low† (181). The scales are tipped in Achilles’ favor and Hector looses his life. It is very clear that the gods control Achilles’ destiny and influence the factors that create his rage. Why is Achilles enraged? His rage is a personal choice. He decides to confront Agamemnon. He decides to withdraw from the war. He decides to join the war after Patroclus’ death. However, the gods do their parts in making sure that his destiny is carried out. Thetis has new armor made for him and encourages him to fight. Apollo taunts him. Athena intervenes, first to make sure he does not kill Agamemnon and then later to make sure that he does kill Hector. Zeus weighs his fate. Rage is the spawn of many emotions. Injustice, jealousy, un-holiness, revenge, and heartbreak are emotions that sparked Achilles’ rage. Homer’s tale, the Iliad, shows how Achilles’ rage is his destiny. Symbolism is very effective throughout the novel. It is linked to emotions, love and rage. Works Cited Homer. â€Å"The Iliad. † The Norton Anthology World Masterpieces. Ed. Sarah Lawall. 7th ed. Vol. 1. W. W. Norton & Company. New York, London, 1999. 104-209. Spark Notes the Iliad by Homer Spark Notes edition January 10, 2002 The Norton Anthology of Western Literature, Volume 1 by Sarah Lawall Norton; 8 edition August 15, 2005 Making Literature Matter: An Anthology for Readers and Writers by John Schilb Bedford/St. Martin’; 3 edition October 25, 2005.

Tuesday, July 30, 2019

Albert Einstein- the 20th Century Science Hero Essay

Albert Einstein is considered the most influential physicist of the 20th century. He is known for developing the theories of relativity. He is also noted for his mathematical formula of E = mc? (David Bodanis). Although he was not directly involved in the Manhattan Project, which was responsible for creating the atomic bomb, but he is still considered the mastermind because of his breakthrough formula. In 1921, he won the Nobel Prize for physics for his explanation of the photoelectric effect (A.  Calaprice & T. Lipscombe). The Einstein’s were a secular, middle class Jewish family. Albert’s father Hermann Einstein was a salesman and an engineer who owned a company that manufactured electrical equipment and his mother Pauline Koch was a house wife. They were living in Ulm, in Wurttemberg, Germany, when Albert was born on March 14, 1879 (Whittaker). In 1894, Hermann Einstein’s company failed to get an important contract to electrify the city of Munich and he was forced to move his family to Milan, Italy. Albert was left at a boarding house in Munich to finish his education (A. Calaprice & T. Lipscombe). It was at this location, that Albert began elementary school at the Luitpold Gymnasium, where he excelled in his studies. He enjoyed classical music and played the violin. However, he was not fond of formal education and made it his business to teach himself math and science (Whittaker). One of the books Albert was intrigued with was a children’s science book in which the author imagined riding alongside electricity that was traveling inside a telegraph wire. Einstein began to wonder what a light beam would look like if you could run alongside it at the same speed. If light were a wave, then the light beam should appear stationary, like a frozen wave. Yet, in reality, the light beam is moving. This paradox led him to write his first â€Å"scientific paper† at age 16, (Whittaker). â€Å"The Investigation of the State of Aether in Magnetic Fields. † This question of the relative speed to the stationary observer and the observer moving with the light was a question that would dominate his thinking for the next 10 years (A.  Calaprice & T. Lipscombe). While his parent remained in Italy, Albert continued his education at Aarau, Switzerland. In 1896 Einstein attended the Swiss Federal Polytechnic School in Zurich to be trained as a teacher in physics and mathematics (Whittaker). Five years later, he earned his diploma, and acquired Swiss citizenship. Also at this time he was unable to find a teaching post, so he accepted a technical assistant position in the Swiss Patent Office. In 1905 he obtained his doctor’s degree (A. Calaprice & T. Lipscombe). During his stay at the Patent Office, Einstein had a lot of down time. This is noteworthy because it was in this spare time, that he produced much of his remarkable work. Some of these great accomplishments included being appointed Privatdozent in Berne, becoming Professor Extraordinaire at Zurich, also Professor of Theoretical Physics in Prague, and returning to Zurich in the following year to fill a similar post (Whittaker). In 1914 he was appointed Director of the Kaiser Wilhelm Physical Institute and Professor in the University of Berlin. Einstein’s accomplishments were on the rise and became very important works which include the Special Theory of Relativity (1905), Relativity (English translations, 1920 and 1950), General Theory of Relativity (1916), Investigations on Theory of Brownian Movement (1926), and The Evolution of Physics (1938). Among his non-scientific works, About Zionism (1930), Why War? (1933), My Philosophy (1934), and Out of My Later Years (1950) are perhaps the most important (A. Calaprice & T. Lipscombe). Albert Einstein received honorary doctorate degrees in science, medicine and philosophy from many European and American universities. During the 1920’s he lectured in Europe, America and the Far East and he was awarded Fellowships or Memberships of all the leading scientific academies throughout the world. He gained numerous awards in recognition of his work, including the Copley Medal of the Royal Society of London in 1925, and the Franklin Medal of the Franklin Institute in 1935 (Whittaker). He became a German citizen in 1914 and remained in Berlin until 1933 when he renounced his citizenship for political reasons and emigrated to America to take the position of Professor of Theoretical Physics at Princeton. He became a United States citizen in 1940 and retired from his post in 1945 (Whittaker). While Einstein was touring much of the world speaking on his theories in the 1920s, the Nazis were rising to power under the leadership of Adolph Hitler. Einstein’s theories on relativity became a convenient target for Nazi propaganda. In 1931, the Nazi’s enlisted other physicists to denounce Einstein and his theories as â€Å"Jewish physics (A. Calaprice & T. Lipscombe) . † At this time, Einstein learned that the new German government, now in full control by the Nazi party, had passed a law barring Jews from holding any official position, including teaching at universities. Einstein also learned that his name was on a list of assassination targets, and a Nazi organization published a magazine with Einstein’s picture and the caption â€Å"Not Yet Hanged† on the cover (A.  Calaprice & T. Lipscombe). In December, 1932, Einstein decided to leave Germany forever. He took a position a the newly formed Institute for Advanced Study at Princeton, New Jersey, which soon became a Mecca for physicists from around the world. It was here that he would spend the rest of his career trying to develop a unified field theory—an all-embracing theory that would unify the forces of the universe, and thereby the laws of physics, into one framework—and refute the accepted interpretation of quantum physics. Other European scientists also fled various countries threatened by Nazi takeover and came to the United States. Some of these scientists knew of Nazi plans to develop an atomic weapon. For a time, their warnings to Washington, D. C. went unheeded (David Bodanis). In the summer of 1939, Einstein, along with another scientist, Leo Szilard, was persuaded to write a letter to President Franklin D. Roosevelt to alert him of the possibility of a Nazi bomb. President Roosevelt could not risk the possibility that Germany might develop an atomic bomb first. The letter is believed to be the key factor that motivated the United States to investigate the development of nuclear weapons. Roosevelt invited Einstein to meet with him and soon after the United States initiated the Manhattan Project (M. Talmey). Not long after he began his career at the Institute in New Jersey, Albert Einstein expressed an appreciation for the â€Å"meritocracy† of the United States and the right people had to think what they pleased—something he didn’t enjoy as a young man in Europe (David Bodanis). In 1935, Albert Einstein was granted permanent residency in the United States and became an American citizen in 1940. As the Manhattan Project moved from drawing board to testing and development at Los Alamos, New Mexico, many of his colleagues were asked to develop the first atomic bomb, but Eisenstein was not one of them. According to several researchers who examined FBI files over the years, the reason was the U. S. government didn’t trust Einstein’s lifelong association with peace and socialist organizations. FBI director J.  Edgar Hoover went so far as to recommend that Einstein be kept out of America by the Alien Exclusion Act, but he was overruled by the U. S. State Department. Instead, during the war, Einstein helped the U. S. Navy evaluate designs for future weapons systems and contributed to the war effort by auctioning off priceless personal manuscripts (David Bodanis). One example was a handwritten copy of his 1905 paper on special relativity which sold fo r $6. 5 million, and is now located in the Library of Congress (M. Talmey). On August 6, 1945, while on vacation, Einstein heard the news that an atomic bomb had been dropped on Hiroshima, Japan. He soon became involved in an international effort to try to bring the atomic bomb under control, and in 1946, he formed the Emergency Committee of Atomic Scientists with physicist Leo Szilard. In 1947, in an article that he wrote for The Atlantic Monthly, Einstein argued that the United States should not try to monopolize the atomic bomb, but instead should supply the United Nations with nuclear weapons for the sole purpose of maintaining a deterrent. At this time, Einstein also became a member of the National Association for the Advancement of Colored People. He corresponded with civil rights activist W. E. B. Du Bois and actively campaigned for the rights of African Americans (Whittaker). After the war, Einstein continued to work on many key aspects of the theory of general relativity, such as wormholes, the possibility of time travel, the existence of black holes, and the creation of the universe. However, he became increasingly isolated from the rest of the physics community. With the huge developments in unraveling the secrets of atoms and molecules, spurred on by the development to the atomic bomb, the majority of scientists were working on the quantum theory, not relativity. Another reason for Einstein’s detachment from his colleagues was his obsession with discovering his unified field theory. In the 1930s, Einstein engaged in a series of historic private debates with Niels Bohr, the originator of the Bohr atomic model. In a series of â€Å"thought experiments,† Einstein tried to find logical inconsistencies in the quantum theory, but was unsuccessful. However, in his later years, he stopped opposing quantum theory and tried to incorporate it, along with light and gravity, into the larger unified field theory he was developing (Whittaker). In the last decade of his life, Einstein withdrew from public life, rarely traveling far and confining himself to long walks around Princeton with close associates, whom he engaged in deep conversations about politics, religion, physics and his unified field theory.

Monday, July 29, 2019

Ice Mountain Water Term Paper Example | Topics and Well Written Essays - 3500 words

Ice Mountain Water - Term Paper Example The current paper successfully achieved its objective of presenting a marketing plan to evidently show a more in-depth understanding of marketing, the strategic planning process, and the key elements involved in developing and implementing a marketing plan. From the presented information, it was disclosed that Ice Mountain Water needs to implement the proposed marketing strategies to correct the weaknesses and thwart the risks brought about by the identified threats in the external environment. The tactical actions would ensure that the suggested marketing mix strategies would be undertaken effectively through the provided rationalization and justifications. Likewise, monitoring would ensure that Nestle Waters would determine the progress of the proposed strategies in meeting the identified goals.The current discourse aimed to present a marketing plan for Ice Mountain Water which would enable presenting an assessment of its present condition, as to propose areas of improvements based on the results. As such, one proposed that Ice Mountain Water should address the negative image and EWG rating that has been generated by Ice Mountain Water to achieve the following goals: (1) to increase preferences of consumers to purchase the product and to be included among the top 10 bottled water brands in the United States in 2016 and onwards; and (2) to increase the market share for Ice Mountain Water to at least 5% in 2015. Several marketing strategies according to the marketing mix for two (2) types of target clientele were likewise suggested.

Sunday, July 28, 2019

A Commodity Chain Analysis of a pair of shoes Essay

A Commodity Chain Analysis of a pair of shoes - Essay Example It is worth bringing such a product into perspective in order to unearth the whole processes that lead to the final products that the whole want have now made an essential part of their lifestyle. This analysis is mainly focused on the leather shoes. It is an unparalleled fact that leather shoes is the most consumed of all the brands of shoes that exist. It is mainly used as part of the attire for clerical and office works. Many companies across the world have made leather shoes part of their attire and a mandatory requirement for any staff. However, leather shoes are not only used as attire for office work but it also forms a very core part of casual wears. It is therefore imperative to the needs of the society that a little focus is given to this special kind of shoes. A pair of leather shoes is very popular in modern society as many people now use it. The most consumers of leather shoes currently are the world’s growing economies (Roberts, 32). This includes nations in the some parts of the Americas, Europe, Africa, Middle East and Far East. In the Americas, the use of leather shoes has been part of the existing population for hundreds of years. With the production of leather shoes having been in existence for such a long time, it is worth noting that the major source of raw materials for these products have mainly been Africa and Asia. These materials are gotten through numerous import agencies who gather the materials from their resources inlets. These inlets are always set up in rural areas where animals are kept in their large numbers. The materials are then used in the manufacturing of the leather shoes that are the sold to different parts of the world through exports thus earning the respective countries involved in the trade foreign exchange. This helps in enhancing the economic growth of the respective nations. The production of leather shoes has spread into many parts

Dr. Von Gronberg strategies Essay Example | Topics and Well Written Essays - 2250 words

Dr. Von Gronberg strategies - Essay Example As a move to step up the change process, he intensively used internal competition. Amongst corporate units of the company. Corporate headquarters were started which continued to define targets which served as a framework of expected pursuit. The new CEO should continue with this change process as one of his evolutionary strategies According to Porter 1980 a vertically integrated company can be at a competitive disadvantage because its component manufacturers this will make it lack flexibility because its capital investment in establishing methods forms a barrier in technological change. Kr. Van never ignored the idea of technology in his change process it has been said that to manage a business well is to manage its future, and to manage the future is to manage information. He realized that if your competitor has access to the same information as you, then the question becomes one of the speed and the skill with which you use the information. He knew that ht equality of information analysis and how to use technology to integrate the business around the customer was very critical to the future success of continental (Ohmae, 1982) In the early period of his chairmanship of the executive Board he called for the company to actively strive for the leading positions in technology which was to be on the basis of innovative capability of each individual employee in every department of the company. Though the tire areas innovative potential seemed exhausted he continues to count on further product and process innovations saying that the company was looking for access to fields of technology that were not occupied. Technology brings about competitive advantage a thing that favourably distinguishes a company or its products form those of a competition in the eyes of the customers. This can be enhanced with information technology such as reduced cost, better service through speed of response or information provision, or a feeling by customers that the manufacturer understands their needs and values them because of flexibility and responsiveness (schon, 1983) technology has helped the marketing manages in achieving the objective of getting close to customers and integrating the total marketing system. Hammer and Mangorian (1987) suggested an impact/value framework for understanding the way in which technology can create business opportunities. The potential impact of information technology is classified into three areas. Compression of time, overcoming the restrictions of geography and the restructuring relationships. Time compression takes place through clear communication links between organization units or between parts of the business process. IMPACT/VALUE FRAMEWORK Efficiency Effectiveness Innovation Time Accelerate business process Reduce information Float Create service excellence Geography Recapture scale Ensure global management control Penetrate new markets Relationships By pass intermediaries Replicate scarce knowledge Build umbilical cords. Marketing is concerned with satisfying customers needs by providing products and services which give benefits to the customers value

Saturday, July 27, 2019

From Victim to Vicious - Column by Charles Blow Essay

From Victim to Vicious - Column by Charles Blow - Essay Example It is quite possible that Romney is attempting to divert attention from the weak points of his campaign such as his unwillingness to make information about his tax returns public, among others. These claims by Romney may just work against his favor especially considering that he is accusing a relatively popular president of making vicious attacks against him. This might not go very well with the public because of the fact that Obama’s controversial issues have already been dealt with and accepted by the public during the previous elections and raising these issues further will only help the Obama campaign. Recent polls asking who had better personal character to assume the presidency showed that Obama would more likely be elected than Romney. Furthermore, Romney’s complete refusal to reveal his income tax returns may lead to the continued distrust of the electorate and ruin his chances of getting elected. Voter Suppression and Political Polls – Column by Charles Blow Polls are used to determine the trend, which voters are most likely to follow during an election but these polls are becoming insignificant due to the new voter registration laws, which are being put in place especially in vote swinging states such as Pennsylvania. Many likely voters in the swing states intend to vote for President Obama but it is these who are most likely to be excluded from the voting roles due to their ineligibility to vote under the new laws. Both presidential candidates have made numerous visits to swing states in an attempt to get a larger share of votes within these states than their opponents. Moreover, some governors, especially in Florida, have made it harder for former felons to vote and since most of these ex-felons are either of Latino or African American descent who tend to vote Democrat, it means that Obama will most likely lose crucial votes in these states. It is not known exactly how many voters are aware of these new electoral rules due to th e fact that not many people follow news about the upcoming elections and the changes which have been made to electoral laws. It is suspected that many people who are expected to vote for their preferred candidates (in this case President Obama) might be turned away due to the fact of their ineligibility. The new election laws have been pushed by Republicans in order to suppress the ability of Democratic voters to vote in large numbers, thus ensuring Republican victories in these states. Anglo-Saxon Heritage, Multicultural Future – Column by Charles Blow An article on The Daily Telegraph in July quoted and advisor to Mitt Romney as saying that the special relationship between Britain and the United States existed mainly because of a shared Anglo-Saxon heritage and that the current administration does not appreciate it. This remark can be taken by some to be extremely racist because only a minority of Americans identifies their ancestry to be English. Such comments from an advi sor to a presidential candidate may clearly display the real attitudes of that particular candidate and the negative influences that will be a part of his administration. The Romney campaign did not completely deny or retract that particular statement nor did they make an apology for

Friday, July 26, 2019

Project #2 Essay Example | Topics and Well Written Essays - 500 words

Project #2 - Essay Example Dr. B identifies three main challenge areas that need to be addressed by the company: talent acquisition, compensation, and training and development. The most important problem in HR appears to be market changes that increase manpower costs. The result is that compensation is not well balanced with talent, which causes delays in the recruitment process. The company then suffers losses in terms of time schedules and workload issues. Furthermore, a lack of sufficient talent and manpower places more stress upon existing employees, with the result that performance suffers. The first strategy to handle this problem can be to implement training and development for staff as they are recruited. The compensation package can then include bonuses and rewards as staff becomes better trained. For existing staff, a bonus and reward system can also be implemented. Staff who volunteer for certain levels of training and completing these successfully can for example be rewarded by various means. This could include raises, bonuses, or other forms of reward such as holidays. In terms of talent acquisition, appropriate members of staff can be identified to help with this. Staff can for example be asked to identify potential talent in their social circles.

Thursday, July 25, 2019

Theory final Assignment Example | Topics and Well Written Essays - 500 words

Theory final - Assignment Example pp.19-25). The three theories differ in complexity and the concepts they put forward. Grand theories are comprehensive, middle-range theories have a middle view reality, and practice theory is on a narrow view of reality. The prepositions in grand theories are not always explicit, middle-range theories are whereas in the propositions are well defined. Grand theories are more general in terms of the setting; middle-range theories are more particular to practice areas, and practice theories are to special populations or an identified field of practice. The similarities that exist between the three approaches is that they all view nursing as a profession that involves administration of care. Also, all the theories are aimed at improving service delivery for the general well being of human beings (Koshar, n.d. pp.35-42). An interactive-integrative framework involves viewing phenomena as having multiple, interrelated parts in relation to a particular context. Virginia Henderson concepts of the nature of nursing will be most helpful. It describes the role of a nurse as that of facilitating the activities of a sick or well person that contribute to general health or recovery. The theory states that a nurse should help patients recover and regain independence as soon as possible. The nurse to fit into the shoes of patients so as to identify and relate to their actual needs. This theory will suit the workplace as the hospital is a centre for the senior citizens who need special attention and follow up. The theory will be helpful, therefore, in addressing the needs of the elderly in a more personalised manner (Fawcett, 2005). Roy’s six-step nursing process would be most appropriate for development of Marys care plan . The model was established via the concept of an open system for human beings. The concept can respond to environmental stimuli through the development of survival

Wednesday, July 24, 2019

Ethical Issues in HRM Strategy Essay Example | Topics and Well Written Essays - 750 words - 1

Ethical Issues in HRM Strategy - Essay Example There are certain ethical issues that may accost the ratification of expert knowledge of other organizational HRM strategies with the new client. Particularly, the proposition that the client organization downsizes some of its staff to avoid redundancy and as part of closing the performance gap readily brings ethical concerns. This may mean that there are many who are going to forfeit their source of livelihood, their input in and experience with the client organization notwithstanding. Similarly, the signing of performance contracts may also underscore the ethical concern above since an employee’s security of tenure will be pegged on his performance. Conversely, persuading a part of the staff to embrace workshop and training programs may be an ethical challenge, given that some in this section may be older, both in terms of age and tenure in the client organization. At the same time, workshop drives and training programs may eat into employees’ private and family lives if study travels are involved (OHiggins & Kelleher, 2005). One of the best approaches to customizing HRM strategy to business strategies is the incorporation of HRM strategies into the business organization’s mission statement, objectives and strategy. By doing this, the business organization’s synergy will be extended and channeled towards the fulfillment of the client organization’s mission statement and long-term objectives. At the same time, the modus operandi that the business organization will be using is one that will be in tandem with HRM strategies. Some of these strategies that an organization may incorporate into its performance strategies may include the signing of performance contracts, introducing and observing workshop drives and training programs, and using behavioral techniques which portend the introduction of rewards (for diligent and committed employees) and

Tuesday, July 23, 2019

Existential themes in the movie - My life without me Review

Existential themes in the - My life without me - Movie Review Example Existentialism as a philosophical system is not very well defined and nor is the system currently in vogue. Existentialism loosely concerns with the purpose, nature and possibilities for human existence. It arose in the aftermath of the Second World War, as a reaction to the widespread death and destruction that the event accounted for. In this regard, it is fair to claim that death is as important a preoccupation in existentialism as is life and life-affirming actions. Or rather, it is about the inevitability of death and the possibilities such a terminal reality opens up. This is exactly the situation faced by Ann. Her impending death makes her think hard about what it is to live. She then makes it a goal to experience all the bounties of life during the dying of the light. Herein Ann takes ‘responsibility’ for her life and actions. A less resolute soul might have descended into self-sympathy and melancholy. But not Ann - a true existential hero, she doesn’t see the point in complaining about her situation. Instead, she proactively and constructively engages with it. Jean Paul Sartre attempts to understand why human beings do not have innate ‘essence’ or a programmed set of values, traits and aspirations. Ann’s words and actions were linked to the Absurd Universe, whereby her diagnosis created a journey for her towards understanding the meaning of human life. Ann’s decisions fit into the existential framework for she decides to give meaning to the reminder of her life the way she best sees fit.

Massimo Vignelli Essay Example for Free

Massimo Vignelli Essay In this modern day of computers and information technology, creating and designing an amazing object or place will be much easier due to the graphic design programs that are available to help modern day artist and designers. Nevertheless, it still involves the knowledge, skills, and experience of the designer. The talent of the designer to recreate a detailed yet beautiful design for a particular object is the one that are being paid for. One of the respected and successful designers in New York is Massimo Vignelli. He dedicated his life in designing and almost involved in various areas that requires his skills in creating and organizing beauty out of nothing. This well-known designer was born in Milan, Italy. He took up his bachelors’ degree in architecture at the Milan Polytechnic from 1950 to 1953 before completing it at the Universita di Architettura in Venice where he met his wife, Leila Vignelli. Massimo Vignelli’s first professional work was at Venini where he used to be a glassware designer. He taught at the Chicago Institute of Design from 1958 up to 1960 while his wife, Leila, worked as an architect for Skidmore, Owing and Merrill in New York. With their intention to still be connected to their homeland, they returned to Milan and open a practice institution for design which was named Leila and Massimo Vignelli Office for Design and Architecture. In 1965, Vignelli came to Chicago where he arranged a meeting with Ralph Eckerstrom, once a design director at Container Corporation of America (CCA) and a good friend. In this meeting came the idea of establishing a new design firm. Then, Unimark International was born with its co-founders Vignelli and Eckerstrom. With their similar viewpoints and principles in design, Vignelli and Eckerstrom took the challenge in the corporate design world. The firm’s vision: combining American marketing techniques with European modernist design within the same organization, creating an international firm that would get its strength through the best designs in the world, refinement of communications and educating the American design market. The beginning of Unimark International would not be successful without the people who believed in the concept of the two founders. Among those people who join the team of Vignelli and Eckerstrom were Bob Noorda, Larry Klein, James Fogelman, Robert Moldafsky, and at that time the respected design specialist Herbert Bayer. In 1971, Massimo Vignelli together with his wife, Leila Vignelli, founded the Vignelli Associates in New York. At the early years of the design firm, they have attained many corporate projects from Knoll, American Airlines, Bloomingdales, Xerox, Lancia, Cinzano, United Colors of Benetton, International Design Center New York and Ford Motors. Additional contracts from Venini, Steuben, and Sasaki for glassware design were also taken by the firm. Vignelli Associates was also responsible for the design of the showrooms of Artemide and Hauserman. Soon, Vignelli put his attention in designing furniture for Sunar, Posenthal, Morphos and Knoll. Among the well-known works of Vignelli are the Handkerchief Chair and Paper Clip table of Knoll. With the reputation of the Vignelli as a designer of versatility with illustrious design characteristic of clean work and the reputation of using bold lines and pure color in their design, they took the responsibility in designing the New York Subway signage. The Vignelli Associates first design the subway in 1968. Vignelli together with Bob Noorda planned to make a signage based on simple principle of delivering the necessary information to the people through the use of the Helvetica Medium which was then an exotic medium from Switzerland. The New York Standard Medium was used in the design due to the unavailability of the first proposed medium. After four years, Vignelli proposed a new design of the New York subway that replaced his previous work. This time, no more obscured angle of train routes instead all angles are set to 45 and 90 degree angle. Each stop was represented by a dot and each train line was represented by a color. The final work was a beauty of design art yet it still taken geographical correctness. Internationally, Massimo Vignelli’s works were published to various museums and art galleries. Among the notable museums and galleries that houses Vignelli’s work are the Museum of Modern Art, the Metropolitan Museum of Art, and Cooper Hewitt Museum in New York. His works can also be seen at the Musee des Arts Decoratifs in Montreal and at Die Neue Sammlung in Munich. He also became a lecturer in design at premier universities in the United States. Vignelli assumed many positions in various organizations in the US. These include the American Institute of Graphic Arts (AIGA) and the Alliance Graphique Internationale as president in both organizations. He was also the past vice president of the Architectural League in the US and a member of the Industrial Designers Society of America (IDSA). Vignelli’s work was also been aired worldwide through the two feature-length television programs. A Europe tour of his work between 1989 and 1993 allow some places to discover and see his magnificent art works. Vignelli received many awards and appreciation for his art works. Among Vignelli’s many awards are as follows: Gran Premio Triennale di Milano (1964), Compasso d’Oro (1964, 1998) from the Italian Association for Industrial Design, Industrial Arts Medal of the American Institute of Architects (1973), Visionary Award from the Museum of Art and Design (2004), and the most recent is the Architecture Award from the American Academy of Arts and Letters in 2005. His latest work was the e-book entitled â€Å"The Vignelli Canon† which was released in January 2009. The copy of this modern version of Vignelli’s work can be downloaded for free from his website. References Art Directors Club biography, portrait and images of work. Retrieved April 5, 2009 @ http://www.adcglobal.org/archive/hof/1982/?id=255 â€Å"Massimo Vignelli of vignelli associates†. Designboom (2000). Retrieved April 6, 2009 @ http://www.designboom.com/eng/interview/vignelli.html Unimark International. Retrieved April 6, 2009 @ http://www.unimark-international.com/beginnings1.html#beginnings1

Monday, July 22, 2019

The Ghost Writer Is Correct Essay Essay Example for Free

The Ghost Writer Is Correct Essay Essay In the late 1950’s novel The Ghost Writer, written by Philip Roth brings the story of Anne Frank. The protagonist Zuckerman tries to find a new muse to find more meaning in his stories. Zuckerman meets Amy, a girl with a mysterious background who resembles Anne Frank in more way then one. She was the same age as Anne frank and they both are writers, she avoids speaking about her past, and lastly she tried to escape to savor her childhood. From this Zuckerman conjures this idea that Amy could possibly be Anne Frank. Zuckerman tries to recover her past and create this Anne Frank. Furthermore, from the holocaust memoir, The Diary of Anne Frank, The memoir portrays Anne has with her father and wouldn’t have the anger and resentment to stay away from him after the war. This powerful relationship would never cause her to keep this from her father the only survivor from the frank family let alone try to take revenge on him for not getting them out when he could. It would not be possible for Amy Ballet to be Anne frank because it is not possible for a person with a strong relationship with their father like them to possibly do that. Zuckerman assumes that the rumors and speculations that Anne Frank resented her father for his naive idea that hiding would be suitable to outlast the war would cause her to keep her life from him is an overpowering stretch.

Sunday, July 21, 2019

Portrayal Of Women In Womens Fashion Magazine Advertisements Media Essay

Portrayal Of Women In Womens Fashion Magazine Advertisements Media Essay Considerable numbers of research and commentary have shown that there are differences in female and male portrayals in print advertisements which are not exactly similar to the reality (Davis, 1970; Douglas, 1976). Generally, they include negative representations of women which effects mostly the younger generations (Matlin, 1987). According to Bardwick (1967), since the 1960s, there have been growing concerns about the womens portrayal in the media. Furthermore, Rakow (1985) stated that there was a renaissance of womens movement created awareness to the portrayal of women in the media in 1960s. In advertisements, there is a tendency to portray women as sex or fashion objects and homemakers (Wortzel et al, 1974). These stereotypes mostly do not acknowledge women in work or that they can be more than homemakers or sex objects. Furthermore, it may be concluded that stereotypes still exists since then and seems to reflect what behaviours are acceptable in the society. Media can play an important part in societies. Perse (2001) illustrated the effects of media illustrated as `cognitive, affective or behavioural`. Similarly, Lippmann (1922) discovered that mass communication can also be foundation of people`s perspective of the world. Therefore, people may also acquire values, norms and customs through media, in our case stereotypes. Baker (1996) one said When experiential knowledge does not exist, we often assume that images we see in film reflect reality. Moreover, Lippmann (1922) presented stereotypes in his book `Public Opinion` while describing them as pictures in our heads which help us to understand the world. Similarly, Bootzin (1991) described stereotypes as mental symbols which illustrate different kinds of people. These include all the knowledge that people have or believe to be largely true. One of the most perplexing and complex issues currently facing advertisers is how best to portray women in advertising. Feminist critiques were mostly focuses on the limited and unrealistic portrayals of women such as being dependent on men or under representation of women with their careers (Courtney et al, 1983; Wolf, 1991). Other critics, on the other hand, focus on the sexual representation of women in advertisement which objectifies women to sell the product (Reichert et al, 2004; Ford, 2004; Lambiase, 2003). Moreover, there are further accusations towards the advertisers about the womens dependency to men and promoting about something called ideal beauty and the increase in the sexual portrayals. Since advertising is a powerful tool for creating and spreading cultural ideals, and people are exposed to it constantly, it is not surprising that advertisements are targeted to such comments. The reason why I chose this topic is both by personal interest and desire to analyse the eff ects of stereotyping in women magazines. This study will investigate the stereotypes which exist in todays world connected with women in fashion magazine advertisements and measures to what extend female students in UK associates themselves with these portrayals. 1.1. Research Background Advertising may have developed over time and became a tool for endorsing the consumerist society; however it is also a tool for exchange of meanings by using products and services in todays world. According to Pawlowski (2007), in the world of branding, products are representation of certain meanings or beliefs and consumers are purchasing them in the belief that they are actually buying into a lifestyle or an image. Womens fashion magazines have become a common advertising tool because up to 95 per cent of the space in the womens magazines filled with advertisements (McCracken, 1993). The power of magazines may be coming from the variety of interest and needs that people have. As a result, we can conclude that this has created a demand for magazines with different focuses, such as general interest, automobile, fashion or women. In addition, Sanders (1985) suggested that there are different buying behaviours and motivations among men and women. According to Calder (2003), magazines c an be considered as brands and concluded that they have apparent individual character profiles that audiences appreciate as well as matching these characteristics to their own. It has been suggested that young women choose to read womens fashion magazines to learn about style and beauty (Levine et al, 1996). Calders (2003) research about magazine readers experiences ranked the most important motivations which make people read magazines. Table 1. Motivations for Reading a Magazine 1. I get value for my time and money 2. I like it (i.e. negative correlation with It disappoints me) 3. It makes me smarter/cleverer 4. Its my personal timeout 5. I often reflect on it 6. The stories absorb me 7. I learn things first here 8. Its part of my routine 9. I find the magazine high-quality and sophisticated 10. I trust it 11. I feel good when I read it 12. Its relevant and useful to me 13. Its brief and easy for me to read 14. I build relationships by talking about and sharing it 15. I find unique and surprising things 16. It improves me, and helps me try new things 17. I save and refer to it 18. I keep or share articles 19. I think others in the household would enjoy the magazine 20. Its for people like me Source: Calder et al. (2003: 13) Furthermore, the same study also investigated womens attitudes to womens fashion magazines and discovered that 69% of women sees advertisements in magazines as a source of information and trust the advertisements in the magazine (Calder et al, 2003). 1.2. Research Objective Based on the literature, this research will try to answer the question of how do female students relate themselves to the portrayal of women in womens fashion magazine advertisements. This question is designed to fill a gap in literature which exists among the analysis of portrayals women in advertisements and if advertisements reflects the female students in the UK. The study is focused on UK; however there are referrals to researches from other countries where they discovered proofs of a kind which may not be applied in the UK. Main objective for this thesis is to answer the research question by analysing the aim and the effectiveness of advertisements and gender stereotypes, and responses of the participants. Structure of the Dissertation Chapter 1 starts with providing an introduction to the subject, briefly explains the reasons behind magazine advertising and presenting the research objective as well as describing the structure of dissertation. Chapter 2 discusses the previous studies related with the subject and reviews the concepts of advertising, gender, gender stereotypes, gender portrayals in advertisement and feminist critique. Chapter 3 introduces the method this research will adopt and explains the reasoning behind the selection while providing information about research process and data analysis. Chapter 4 reports the findings of focus group research and links the concepts to the theory. Chapter 5 presents the conclusion of the research in accordance to the analysis of the findings and discuss the implications and limitations to provide a direction for future researchers. Chapter 2 Literature Review 2.1. Introduction to Literature Many studies about advertising and consumer research analysed variety of reactions toward an advertisement (Derbaix, 1995; Sengupta et al, 2008). Similar to this case, researchers such as Goffman (1979), have investigated the gender representation in advertising, especially sexual representation of women different than men, researchers has tried to explore the responses of women as well as the effect. However, can women associates themselves to these representations? Do they perceive these images negatively or positively? According to Sengupta (2008), responses of men and women to the use of stereotypical portrayals in advertising, mainly the magazines, have hardly been explored. A relative research of womens magazine emphasising on sexuality could introduce new results, specifically if it illustrated womens perceptions in positive or negative light. This study will attempt to fill the gap in the literature with investigating these questions. Goffman (1979) defined advertisements as `commercial realism`, which means the portrayals are hyper ritualized and edited,  and Hammer (2009) suggested that advertisements are portraying the world `in ways that could be real`. On the other hand, Schudson (1984) said that abstraction which is not dependent of characteristics, associations or managing something as a concept, is vital in advertising in terms of meanings and aesthetic. This could mean that advertising relies on these meanings. Furthermore, designing a world in advertisements does not have to be real or purely fantasy which he defined as `capitalist realism`. In contrast, realism defined as a fact which characterizes a person, an object or a circumstance that is true or accurate. These two concepts, abstraction and reality, can be combined in advertisements. Advertisements may create a balance between different concepts; gender and sexuality seems to be more effective in our culture. According to Hammer (2009), advertisements are promoting the questions of gender and sex in a cultural discourse. These concepts will be analysed further in this research. Relevant analyses have provided an insight for the context of this analysis. It has been suggested that in terms of reaching the consumers, especially the younger generation, there has been a shift toward modern and innovative forms of marketing (Schmitt, 1999) such as social networks. However, rationality may not always be the case in advertising (Fill, 2009). The review of literature in this study has focused on these subjects; advertising as a form of communication and its affects to the society, existing stereotypes of women, the way advertising portrays women according to this stereotypes and the feminist critique. 2.2. Advertisements Advertising images are a central part of the experienced visual world. Reality and advertising do not constitute two separate spheres acting upon one another; advertising and the mass media contribute to the visual landscape that constructs reality. Schroeder et al, 1998 Advertising is a tool to form gender identities as well as culture. Likewise, McCracken (1987) explained that advertising is reflecting cultural values and presents them through media, and Kernan (1993) suggested that advertising mainly shapes the gender identity. According to Berger (2004), advertising can be regarded as a type of communication that is influential and effective which can also use sexploitation of the female body as an instrument. According to Wilson (1995), the beauty stereotypes were promoted in a sexual way through advertising media which has the motivation (profit), the means (media exposure) and the instruments (language and photos). Although these stereotypes can be considered as unrealistic, it is accessible to every woman. Furthermore, Pawlowski (2007) argues that these stereotypes have been created to maintain `dominant ideologies` for preserving commercial interest. On the other hand, Holbrook (1982) suggested that tangible benefits which describes utilitar ian meanings of goods and services also been widely used in advertising same as experiential perspectives which presents symbolic indications of subjective attributions. Similarly, according to Schroeder (1998), the visual images could create meanings to consumers in different ways. To create a relation between the images and meanings, Berger (1989) presented four processes: cause and effect, signification, resemblance and convention. Moreover, to create resemblance in targeted consumers mind, advertisers probably use `typical` people in advertisements. Schwartz (1974) discussed the aim of designing an advertisement. According to him, it is the creation of `pleasurable emotions` which will be prompt by the product in the market. He also said that `I do not care what number of people remember or get the message. I am concerned with how people are affected by the stimuli` (Schwartz, 1974). Davidson (1992) argued that advertisements in many womens magazines, aims to promote the idea of material needs and anxiety to women within the construction of the good life. He defines the idea of good life as a mythic world which contains perfect people enjoying numerous of product. Jhally (2000), on the other hand, claimed that these ideas are unattainable and advertising is not supposed to show how people should act but reflects how people desire; which is a paradox, because these unattainable desires are the reason why women are attracted to womens fashion magazines (Pawlowski, 2007). On the other hand, Brierly (1995) argues that advertising is about a form of fantasy and escapism which means that it does not describe the reality. Some contemporary advertisements does not even state the product or service such as Levi`s commercial `Kevin the Hamster` from 1988. The ad considered as one of most surreal ads ever which introduces a hamster running in his wheel named Kevin. In the end, the wheel breaks and Kevin dies of boredom. Until the Levi`s logo shows up, nobody knows what product or which brand was being promoted. Williamson (1978) explained that abstract connections can be made among lifestyles and brands that consumers transfer meanings in the advertisements onto the product. Cultural perceptions also dictate a prominence on the `intertextual nature` of advertisements and their correlation to the wider cultural discussion on gender identities and femininity (Sandikci, 1998). While the concepts are intertextual, which they are based on prior texts; meanings of ads are also connected with other cultural texts (Goldman, 1992). According to Sandikci (1998), this occurrence was mostly disregarded by many empirical researches about portrayal of women in advertising. Then again, women are constantly subjected to different kinds of images and portrayals of femininity. These portrayals are also taking place in other media forms and the effect of such exposure influences how any specific representation will be interpreted (Sandikci, 1998), which could mean that audiences may transfer meanings from one media form to another through these interpretations. On the other hand, some researchers proposed that there many possible reactions and women can actually resist or alter the meanings of these meanings (Davis et al, 1993; Wilson, 1985). The effect of advertisements in the society was mentioned in this research and similarly, Moschis (1978) explained that gender role portrayals in the ads are influencing self-concept, achievement aspiration and self-images of the members` in a society. Since the 1960s, gender stereotypes in advertising are subjected to many debates (Odekerken-Schroder et al, 2002). Furthermore, these portrayals appeared to be increased in many ways recently (Ferguson et al, 1990). 2.2.1. Sex in Advertisements Previous researches discovered that women are portrayed as `heterosexual masculine desire` in magazine ads (Reichert et al, 2004; Baker, 2005). Ford (2008) defined the gender portrayals and sexual practices as abnormal, pathologic, and deviant and associated them with the political economy and social culture. In the western cultures sex is a natural behaviour of a human biology but `normal gender roles, sexuality, and sexual practice` can be varied among cultures (Foucault, 1988). Furthermore, Rubin (1984) described sex as a natural force that exists prior to social life. On the other hand, Ford (2008) argued that gender and sexual norms shaped by ` material bodies` within the cultures which they exist. Similar to Foucault, Hofstede (1998) also suggested that the womens objectification and sexuality in magazines can be different based on cultural values and equality of the sexes. In advertising, the perception of sex sells is still widely popular (Reichert et al, 2004) and sex has been used extensively to sell more than just products. Ford (2008) explained that advertisers also promote trends, ideas and stereotypes which could mean that they can give sexual meanings, implicit or explicit, to every product as well as attracting consumers with the fantasy of sex. According to the study of Cosmopolitan Magazine, the idea of sexual freedom, lower political authoritarianism and using models from the western countries have caused more sexuality in magazine ads (Nelson et al, 2005). Based Lambiase`s (2003) research about erotic rhetoric in advertising in magazines, it can be concluded that these messages which are assembled visually are extremely persuasive. On the other hand, these researchers were only selected advertisements which include sexual contents that are not related to the products` attributes or usage; but it was found that these ads either implicitly o r explicitly offers the promise of sexual benefits (Liambiase et al, 2003). However, these analyses create more in depth understanding of the messages behind advertising visuals. Some researchers discovered that level of sexuality, in fact, increased over time (Pawlowski, 2007). Reichert (2004) measured the level of sexuality in magazine based on an extension of a research about advertisements in 1983 and 1993; analysed them from 2003 by using Goffmans coding analysis. This coding analysis includes five categories as relative size, function ranking, feminine touch, ritualization of subordination and licenced withdrawal (Goffman, 1976). Findings of the study revealed that women are still portrayed in the same stereotypes and being objectified; however the level of sexuality rose over time. According to Jacobsen (1995), sexual contents are being used more than before to reach consumers. Furthermore, it has been suggested that the degree of nakedness remained at the same level in the ads (Soley at al, 1986), number of models who are objectified sexually in the images increased over time. (Kilbourne (2005) argued that young and beautiful individuals are mostly po rtrayed as sexual objects and especially, young adolescents are exposed to these sexual images through the media. Furthermore, she concluded that it is not possible to measure the effects of these exposures. Particularly, products such as clothing or fragrance are advertised in more sexualised way due to their nature. (Reichert, 2004). 2.3. Research on Advertising and Gender Schroeder (1998) explained that in media images, social psychologists agree that there are differences in gender portrayals. According to Pollock (2001), visual images have a significant part in the creation of gender identities, which may not display the reality. Belkaoui (1976) suggested that previous empirical researches had been very limited with the purpose of portraying the role of women in advertisements and the changes in the view female roles. Similarly, Schroeder (1998) explained that the differences in male and female portrayals and their effects are being subjected to researches recently. In advertising, most of these differences can also affect the level of gender stereotyping of a given country. Although there are no such laws yet, EUs Womens Rights Committee and European Parliament suggested that any kind of gender stereotyping in the media should be banned (Rice, 2012). In addition, media researchers showed their concerns about stereotyping of women previously and som e of them approached to the subject empirically. 2.3.1 Advertisements, Arts and Gender In order to find out the presentation of women in advertisements, Schroeder (1998) analysed the relationship between arts, gender and advertising. He concluded that descriptions are the basic point of interpretation which both arts and advertising includes. It could mean that descriptive images such as a light, genre and subject are the basic point of interpretation. Advertising has also been described as ` aesthetic objects` (Schroeder, 2004). According to Lury (1996), consumption was `aestheticized` through fashion, style and incorporation of arts through the creativity inside the advertising campaigns. In addition, Schroeder (1998) suggested that advertising acquired some methods form art history, to portray the women and highlight the difference between genders. Schroeder (1998) suggested that representation of gender differences in arts involves the nudity, women in captivity, and portrayals of male leaders often with armours. According to Bohm-Duchen (1992), in terms of cultural standards about looks and attractiveness, female body is the main interest. Berger (1972) also highlighted the connection between art and advertisements. There is a similarity between women portrayal in arts and advertising; and Berger (1972) explained this theory by quoting from art history sources. He concluded that the way of seeing women and images which portrays them has not changed since then. Schroeder (1998) agrees Bohm-Duchen by suggesting that women are perceived ` voyeuristically` and being `fantasized`. In addition, women seem to be characterised in a passive way in both art and advertising. Berger (1972) concluded that women are portrayed different than men; the reason is not because of the difference between femininity and masculinity, but the main focus is to be appeal to male audience. It has been concluded that advertising uses many methods from art portray women and mostly, this supports the inequality between ge nders. 2.3.2. Gender Portrayals It has been suggested that gender role portrayals creates a problem when advertisers prefers to portray a woman (Whipple, 1985). According to Pawlowski (2007), advertising demonstrates a persons role in the society, especially when it comes to gender and sex; and depends onto the established representations of gender. In addition, advertising can also play an important role in shaping the perceptions of the society about gender. It was concluded in the study of Courtney and Lockeretzs (1971) about the portrayal of roles of women in women magazines that women have very limited roles in advertisements. Venkatesh (1994) investigated the perspectives of market researchers and customers about women. According to his research, women tend to be viewed as a wife, homemaker, hostess, mother, or a single girl preparatory to these roles (Davis, 1970). Similarly, Rajagopal (2002) explained that woman has one of three roles in their portrayal in advertisements which are not truly `represent women s diversity: sex or beauty symbol, mother and housewife. ` Furthermore, Scanzoni (1977) highlighted other roles of women outside the family; for instance, business woman or professional employee, which can be called social roles, were taken into little or no consideration. On the other hand, it was concluded that women are regularly be associated with two kinds of social representation; desirability and aggressiveness (Umiker-Sebeok 1981). Similar to Schroeder (1998), Linder (2004) have analysed the effects of gender roles in the media and concluded that stereotypes in gender portrayals are still applied in advertising even today. However, this is a startling outcome since there are social and cultural changes about womens status in the society since 1950s. On the other hand, especially womens fashion magazines such as Vogue, these changes have not been affected; since there are significantly higher amount of stereotypical portrayals. Furthermore, Linder (2004) concluded that stereotypical or sexualized representations are the key method of portraying women. `This portrayal of women as inferior and flawed is a necessity for the existence of a womens fashion magazines such as Vogue, which is primarily a means for advertising and selling products that are suggested to be a cure for womens feelings of inferiority and inappropriateness (Linder, 2004). This could justify the enduring stereotypes in womens fashion magazines throughout time. These unrealistic promises may create insecurities and inferiority complex. Goffman (1979) defines the representation of female body in fashion advertisements as `puckish styling` and explaining it as `a sort of body clowning`. However, MacCracken (1993) argues that these advertisements are within a `dominant moral order`. Although an advertisement sells an image or an idea, women should be able to choose what message they would like to give or how they would like to present themselves to the world. One of the criticisms is about the difference in genders portrayal in advertisements. Schroeder (1998) explained that non-verbal behaviours and abilities vary among genders. Gender representation in advertisements has been subjected to several studies. Rajagopal (2002) also studied the effects of advertisements on portraying different gender images. It has been found that there is a significant bias in representation of both genders. According to Milburn, Carney and Ramirez (2001), males are mainly more knowledgeable, active (such as running) and authoritative; o n the other hand females are more likely to be young and dressed in more revealing clothes and not very active as males (such as sitting). Goffman, in his book Gender Advertisement (1979), argued that `women are treated as children` in advertising. He explained that, in order to identify the difference between men and women in advertisements, parent-child relationship should be examined. In advertisements, men tend to be portrayed as the parent whereas women behave as a child. For instance, Goffman (1979) figured that, in ads, a men`s hands portrayed as strongly holding an item and has the power to manipulate it, while women`s hand is just touching the item and not have the full power to control it. Another example is, in many advertisements, women are mentally wandering away under the protection of a male or women appears in finger to mouth position which reminds a children`s behaviour. Another argument is, in magazine advertisements, womens body was shown more frequently than the images of mens body (Hall et al, 1994). Jung (2009) argued that these objectifications of women are connected with the gender stereotypes wh ich come from the womens portrayal in the media. Similar to Courtney and Lockeretz (1971), Goffman (1979) proposed that standards of femininity and masculinity have been created by the help of advertisements and explained the signs of gender stereotypes in advertising: women have less prestigious profession; men are in control of the situations and making eye contact with audiences while women looking at a distance place or a male model whom can protect her or simply drifting mentally; women self-touching herself which shows the female body as gentle and fragile whereas men grasp, shape or product an item. As a result, women seem to be perceived as objects that are desired by men and these stereotypes are emphasized on sexuality. Furthermore, these images of women body exists predominantly in womens fashion magazines (Ferguson et al, 1990). Evidently, there is a difference between womens sexual representation in contrast to men. Nevertheless, the degree of sexuality in womens magazi nes and consumers reaction has barely been studied (Pawlowski, 2007). Richins (1991) analysed the responses of female undergraduate students to models in ads and discovered that women are constantly compare their bodies with models which results in dissatisfaction of their physical experiences. Although, the aim of advertising is to sell the product; products becomes less effective to the desired appearance or audiences are not convinced enough to buy them (Thomas, 2000). Curry (1998) suggested that the ideals of beauty portrayed in the magazines are not attainable and some people think that these portrayals are not realistic. According to Whipple (1985), advertisers tend to ask the question of `What model- product pairings will be most effective in creating favourable consumer attitudes? ` He concluded that the choices are based on the attitude towards the appropriateness of the combinations and previous information about the target segment. As a result, stereotypes become an issue. For instance, men are be portrayed with electronics or automobiles wh ile women are being portrayed with household products (Aireck, 1982). Current studies suggest that female models shown in the advertisements started to embrace male roles such as being powerful and authoritarian (Schroeder, 1998). On the other hand, Stern (1994) discussed that these reversed roles are the result of a strategy, which is showing products more attractive and appeal to men. Moreover, it was indicated that women are more aware of the stereotypes in advertising than men (Odekerken-Schroder et al, 2002). On the other hand, Wortzel and Frisbie (1974) discovered that gender preferences are affected by the functions of a product rather than societies opinion. However, Sciglimpaglia (1979) argues that when womens role in a society is less traditional, criticism towards the current portrayal in advertising is higher. Society members` `self-image, achievement aspiration and self-concept` are influenced by these portrayals in advertisements (Moschis et al, 1998). Myers (1992) associated the ideal body image with the good life image which could drive people to pursue such images whether it is achievable or not. However, Patterson (2002) explained that the reliability of these images as a symbol of femininity is being questioned, if it could be transformed and reconstructed in order to represent the roles. The beauty portrayals have been idealised and exists for al l age demographics. Possibly, teenagers are more easily influenced age demographic and teenagers are possibly the most influenced demographic and older women seem to be kept in the side-line. On the other hand, some campaigns are using more realistic representations and challenging the stereotypes by ` celebrating the diverse, the healthy, the real, and the truly beautiful such as the Dove Campaign for Real Beauty (Patterson, 2006). The Dove ad campaign rejects the conventional beauty stereotypes and instead, shows women in many ages, sizes and shapes. According to Neff (2004), the campaign undermines the basic proposition of decades of beauty-care advertising. The ad campaign portrays average women with variety of images and asking rhetorical questions as wrinkled or wonderful? which is regarded as unattractive in contemporary advertising world. Examples of the ad campaign are shown below. http://1.bp.blogspot.com/-Tuh1CXp_vRM/TzRUfToFpAI/AAAAAAAAAE4/2iLCJqa_bLA/s1600/realcurves1.pnghttp://www.wonderbranding.com/wp-content/uploads/2011/03/dove_wideweb__430x327.jpg Schroeder (2004) concluded that advertising has function of spreading gender roles and setting identities, while Patterson (2002) explains gender as a dominant concept in advertising. Moreover, Myers (1992) suggested that creation and reinforcement of gender identities has been supported by advertising as well as broadcasting them. Similarly to the recent changes in advertising (Dove campaign or advocates in the EU Parliament), it has been suggested that there has been a substantial improvement in emphasizing womans expanding role as a working member of society (Wagner, 1973); especially with the influence of womens movement in the American society (Venkatesh, 1980). Especially in demographically varied womens magazines, higher female employments resulted in changes in the portrayal of women such as more professional, independent and confident images (Chafetz et al, 1993). As a result, it can be concluded that increasing number of women

Saturday, July 20, 2019

Thingyan: A Celebration of the Burmese New Year :: Burma, Myanmar

Everywhere I went, there was water. People on the road were all soaked from head to toe. They seemed to like the fact that they are wet. But why would they want to get wet? Because it's Thingyan. Thingyan is a traditional Burmese celebration which is the water festival. It is a celebration of the Burmese New Year. People celebrate Thingyan in April, the hottest month of the year. The Burmese people threw water at each other to cool themselves down, and as Burmese people believe it, to clean away the bad deeds of the previous year. Many flowers bloom in this time of the year and Padauk is the most special among them. Padauk is a spray of small yellow flowers that bloom on little stems. Among the dark green leaves, this yellow flower looks very pretty. Padauk is the typical flower in Thingyan. In some villages, boys would pick those flowers for girls to wear. Most girls wear them even if boys wouldn’t pick flowers for them. In the olden days, people would splash water at each other with buckets of water. They would tease each other and eat special food like, Montloneyaybaw (means–round snack floating on water). Montloneyaybaw is a floating rice dough ball, which had been boiled. In the center, it has a piece of jaggery. It is served with coconut shreds. Just to have fun, the Burmese people who made this dough would put chili instead of jaggery. People would never get angry at each other for it is Burmese New Year and getting wet is a normal thing at Thingyan. Now a days, as the culture developed, people use water guns and water hoses to make others wet. Young people would dye their hair to make themselves look cool. They would go around the town in cars to get wet. People who use water hoses would be on stages, throwing water from a high place. There would also be bands playing or dancers dancing on the stages at the back. Even though the culture developed, the traditional practices are still the same. People still throw water to wash away the bad deeds they did in the previous year. But most of the young people threw water for fun. They think this is the time of year to gather all your friends and go around getting wet. But some young people still follows the real tradition of Thingyan.

Comparing Edna of Kate Chopins The Awakening and Nora of Henrik Ibsen

Comparing Edna of Kate Chopin's The Awakening and Nora of Henrik Ibsen's A Doll's House Kate Chopin's work, The Awakening, and Henrik Ibsen's play, A Doll's House, were written at a time when men dominated women in every aspect of life.   Edna Pontellier, the protagonist in The Awakening, and Nora, the protagonist in A Doll's House, are trapped in a world dominated by men.   The assumed superiority of their husbands traps them in their households.   Edna and Nora share many similarities, yet differ from each other in many ways.   Two main similarities of Edna and Nora are that they both have an awakening and are like caged birds without freedom; one main difference is that Edna lives in reality and Nora lives in a fantasy world.   Other similarities are: each protagonist seems happy about her marriage in the beginning, is controlled by her husband, and has a secret.   Despite all the similarities, the two protagonists differ in several ways: Edna does what she wants while Nora dreams about what she wants; Edna has a mind of her own while Nora seems to be a scattered brain wife; and Edna stops taking care of her children all together while Nora cares for the children on and off.   Ã‚  Ã‚   An image of a green and yellow parrot in a cage occurs throughout The Awakening; the parrot represents how Edna Pontellier is trapped in her marriage to Leonce Pontellier.   During that time period women were expected to stay at home and perform household duties, take care of their husbands, and take care of their children; women were not supposed to be educated and did not hold a career.   Edna realizes she does not want to perform the expected duties of a woman because she is not happy just being a wife and mother.   In the beginning of ... ...n reality.   Ibsen and Chopin both wrote stories that represent the oppression of women in the late eighteenth century and early nineteenth century; The Awakening and "A Doll's House' are realistic writings that show society's treatment of women. Works Cited and Consulted: Chopin, Kate. The Awakening. The Norton Anthology of American Literature. Ed. Nina Baym et al. 2nd ed. Vol. 2. New York: W. W. Norton & Co., 1985. Durbach, Errol. A Doll's House: Ibsen's Myth of Transformation. Boston: Twayne, 1991. Ibsen, Henrik. A Doll's House.   Literature and Ourselves. 2nd Ed. Ed. by Gloria Henderson, Bill Day, and Sandra Waller.   New York: Longman, 1997 Martin, Wendy, ed. "Introduction." New Essays on The (Awakening. New York, NY: Cambridge UP, 1988. Templeton, Joan. "The Doll House Backlash: Criticism, Feminism, and Ibsen." PMLA (January 1989): 28-40.

Friday, July 19, 2019

Two Empires In Japan :: English Literature Essays

Two Empires In Japan Two Empires In Japan by John M.L. Young and The Christian Confrontation with Shinto Nationalism by Kun Sam Lee were the two books I used for this topic. The former, an intimate 100 year chronicle of the persecution by the Asian government with their demands that all people bow in Kyujo-yohai, ( worshipping the Imperial House from afar); and the struggle of the Japanese Christians in times of compromise and triumph under such totalitarian pressure. The latter a more detailed historical account of old Shinto and the earliest Christian missionaries. The following essay will focus on the conflicting ideologies within Japan between the Shinto militarists and the Protestant mission effort from it ¹s germination in 1859 until 1957. Dr. Young cites the entrance of Christianity into Japan at 1542 when a ferocious storm found two Portuguese sailors shipwrecked on the southern island of Tanegashima. The Japanese accepted the Romish syncretism of the gospel, but were more interested in the goods and technology that came with later Roman Catholic missionaries who arrived in 1549. The priests ¹ attempts at proselytization were not very difficult; the spirit in which their efforts were received is aptly demonstrated :  ³The images of Buddha, with slight application of the chisel, served as images for Christ. Each Buddhist saint found his counterpart in Roman Christianity; and the road- side shrines of Kannon, the Goddess of Mercy, were rededi- cated to Mary. Temples, altars, bells, holy water vessels, censers, and rosaries were all ready and could be easily adapted to the needs of the new religion. ( Young, pp. 12 ) Oda Noyabunga welcomed the Roman missionaries, for he needed their advanced weaponry to successfully defeat the Ashikaga Shogunate. Shortly after his victory, Noyabunga was assassinated and all priests were driven out of Japan in 1587 vis a vie a decree from Hideyoshi the Great. Sadly, Japan went more than 400 years without the influence of true religion in the entire land. Until the arrival of two Presbyterian missionaries, Dr. and Mrs. J.C. Hepburn in 1859. As the new missionaries became established they began starting mission schools for the children in which could become trained in the way of the gospel. However, after the Meiji Restoration of 1868 ( which consisted of the demotion of 270 Daimyo and over 2 million samurai giving up thier sword and status ), the indigenous religion of Japan, Shintoism, took a revitalized grip on the masses.

Thursday, July 18, 2019

Accounting Standards Boards Essay

Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the US’s generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASB’S GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of â€Å"the IFRS in the US financial system† (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASB’s IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASB’s IFRS takes a principle based approach to accounting standard setting as compared to FASB’s pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASB’s equivalents to FASB’s pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASB’s original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASB’s IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASB’s GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as â€Å"desirable† but require three year comparisons; IFRS permits but does not require reporting of â€Å"comprehensive income† unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASB’s original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organization’s cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statement’s net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability transaction that doesn’t affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of â€Å"initial recognition exemption† as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is â€Å"substantially enacted† to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASB’s enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process R&D as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards.

Wednesday, July 17, 2019

Ljb Company Essay

IntroductionLJB c every(prenominal)er-up has asked the invoice quick to evaluate their system of versed views because of the plan to go common in the near future(a). The president wants to be alert of any new regulations required of his troupe if they go creation. The current system of ingrained controls was explained to the accounting firm. Under SOX Sarbanes-Oxley Act of 2002, all(prenominal) public traded U.S. corporations be required to reserve a sufficient system of upcountry controls. In fix for this to be use all Corporate Executives and board of directors watch to promise that the controls ar reliable and effective. With LJB caller-out incorporating the information from SOX act this go away will them cast down corporate pseudo by making sure that all of the procedures for monetary reporting is following in ossification to all guidelines. Internal Control RequirementsIn order for LJB alliance to become a public trade, under the Sarbanes-Oxley Act of 2002 requires a registered U.S. in public traded alliance to bring in an autarkical visit committee as a single out of its Board of Directors. My accounting firm recommends that since LJB is a small sized troupe in terms of its employees should reevaluate their be versus the benefits of creation a public traded family. If LJB decides to go public in the near future thither will be virtually new internal control requirements. integrity of the computes of the internal control system is to ensure that the management is in control of its environment. backsheesh management needs to make it get and concise onwhat can and wont be tolerated especially when it comes to the organizations values, delegating statement and unethical behavior. The second factor of the internal control system is the club leading its control activities. The control activities ar considered as the post that holds the gilds effort to spoken language all jeopardizes that they may possibly lay out going public. whizz thing that the company may face is fraud and in order to reduce fraud, management has to create and build policies to address those specific risks.Strengths and RecommendationsSince LJB Company is relatively small, they have an advantage over their competitors who are oversize companies. Being a small company due to its size of employees, one of the things they are doing right is world able to condition expectations and implement those within the organization. As a smaller company, the accountants last to switch to pre-numbered invoices and the grease ones palms of an indelible sign machine was a good belief and investment. The pre-numbered invoices will prevent transactions from being recorded multiple eras. With the internal control system this will require that the employees frontward their source documents for the accounting entries. The indelible ink machine will help gussy up all of the accounting duties.We recommended that LJB Company purchase an indelible ink machine to strike all employees and cut checks. With the indelible ink machine this will make it awkward for unauthorized users to endorse checks and be honord. This will cut down on fraud and theft within the company. ViolationsLJB Company is real susceptible to fraud due the weaknesses and threats presented in the day to day operations. The type of threats entangle no human resource control, insufficiency of specie control, and no duties defined for to distributively(prenominal) one individual.LJB Company is lacking in the separation of duties because the Treasurer and Controller functions is being through with(p) by the same psyche. Although these twain duties are being performed by one person and stream lining the process this causes LJB to be susceptible to fraud and out of abidance with the SOX act requirements. Each of these duties should be performed two different individuals.LJB Company has lack of cash controls. The lack of cash control has to be watched because within LJB each employee has access to little(a) cash and that shouldnt be the case. glide slope to piddling cash should be circumscribe to authorized personnel only. Any time there is a disbursement from the petty cash there should be an reliable receipt and signature that received the reimbursement.LJB Company human resource controls are very limited. Within this company both the controller and President have to review and approve all of the new hires which is the process. If LJB had a priggish human resource control there would be a function tick in place for new hires by hiring someone with HR experience that has risk training. Having a more defined HR control resource this would allow the company to clearly define the different roles and responsibilities for each employee. Also with the HR resource all employees would go through background check, each employee be given their own username and password and be tracked with the activity report. infe renceWe believe that this assessment of the current controls of LJB Company and the recommendations provided will meet your expectations and allow your company to be a fully traded public company. To reinstate this problem in order for LJB Company to become a public trade, under the Sarbanes-Oxley Act of 2002 requires a registered U.S. publicly traded company to have an independent audit committee as a part of its Board of Directors. My accounting firm recommends that since LJB is a small sized company in terms of its employees should reevaluate their costs versus the benefits of being a public traded company.Works CitedKimmel, capital of Minnesota D.. Financial Accounting Tools for Business closing Making, 7th Edition. John Wiley & Sons, 02/2013. .

Dupont Analysis Essay

Dupont Analysis Essay

A satisfactory return on assets might be divided through a high profit margin , or a rapid turnover of assets, or a combination of both. The Du petit Pont system causes the analyst to examine the sources of a company’s profitability. Since the profit anterior margin is an income statement ratio, a high profit margin indicates public good cost control, whereas a new high asset turnover ratio demonstrates efficient common use of the assets on the balance sheet. Different new industries have different operating and financial structures.Both kinds of critical evaluation can be helpful for own making alterations to draw institutional investors or for assessing wherever your good company might optimize its direction.Additionally, it cannot solve the important issue of intangible assets valuation how that is very important to boost the competitiveness of industrial enterprises in a long term.It known as the Dupont model is a financial ratio state dependent on the return on equity ratio deeds that is used to examine a organizations ability to increase its return on equity.

Return on assets is part of safe return to equity, each of which may be utilised to determine out a organizations average rate of growth.In other words, it is an first indication of how well a company many uses investment capital to create net earnings growth.It is a company that is going many places in the community.Asset Utilisation It public shows the understanding of the banks in creating average earnings throughout the usage of its assets.

Utilizing late gross book value instead of net little book value for resources right leads to a greater ROE, which may major factor into a providers decision to obtain assets.Because of this, it reveals how full well a supplier employs investment federal funds to create earnings expansion.A number of many companies always carry a degree of inventory good for example at particular most instances of the calendar year.Increase and it old has has been attempting to expand their production.