Behavioural Issues in Budgeting

To : The Chief Executive From : Management Accountant Date : 19th January, 2012 To : The Chief Executive From : Management Accountant Date : 19th January, 2012 | Behavioural issues which may limit the usefulness of budgeting:| | Management Accounting| | Behavioural issues which may limit the usefulness of budgeting:| | Management Accounting| The university of northampton By Matthew Matemba 10347139 The university of northampton By Matthew Matemba 10347139 Table of Contents 1Part A:2 1. 1Executive Summary:2 1. Background:2 1. 3Definition:2 2Purposes of Budget:2 3Budgetary Biasing Framework3 3. 1Budget Slack (Bias)4 3. 2Seat of Power:4 3. 3Budget Gaming:4 3. 4Gatekeepers:5 3. 5Beating the System:5 3. 6The Know-All:5 4Effects of Budgeting Slack (Bias):5 5Causes of Budget Slack:6 6Conclusion:6 7Part B:8 7. 1Cash Budget:8 7. 2Interpretaion of Cash Budget:9 8References:9 9Bibliography:11 10Appendices:12 Part A: Executive Summary: This report demonstrates behavioural issues which may limit the usefulness of budgeting in Langdale Ltd. Including in the report are origin, definition, purposes and types of budgeting. Prior to the above, the report shows different form of budgeting ‘padding’ causes of budgeting â€Å"slack† , researches and above all the control of aforementioned behaviours in organisations and three months cash budget for Duncan Distilleries plc. Background: According to Dugdale and Lyne, the emergence of ‘Scientific Management’ in the 1920s, standard costing and public sector budgeting was established by the development of business organisations (2010, P. xi). Quickly, this development became budgetary control with a budget designed to compare estimated planning with actual result of performance in aid to identify any variance either favourable or adverse. Keuning (1997) suggested that, budgeting is associated with higher managers assigning task to different departments. Definition: Chartered Institute of Management Accountants (CIMA) in the UK defines a budget as ‘A plan expressed in money. It is prepared and approved prior to the budget period and may show income, expenditure and capital to be employed. May be drawn up showing incremental effects on former budgeted or ctual figures or be compiled by Zero-based budgeting’ (Hannagan, 2008, p. 560). There are various types of budgets namely, Zero-Based, Incremental, Rolling and Activity Based budget. Purposes of Budget: The purposes of budget are planning of annual operations, co-ordinating the activities of various parts of the organisation, communicating plans to the various responsible centre managers, motivating managers to strive to achieve the organisation goals by meeting set targets. Finally, controlling activities and evaluating the performance of managers. Undoubtedly, budget plays major part in managing organisations because norms are set to compare budgeted and actual performances financially. However, research has showed that with new ‘realities’ of global competition, rapid change and modern technology the â€Å"Beyond Budgeting† movement has criticized the traditional budgeting that, it was not meeting the advance challenges in terms of technology. Therefore, Bunce and Fraser formed the â€Å"Beyond Budgeting Round Table† in the UK in 1998 and inspired by the Swedish bank, Svenska Handelsbanken (Michael, 2007). Contrary to main purpose of budgeting individual’s actions demonstrates some behavioural issue which may limit the usefulness of budgeting and this might not different from employees of Langdale Ltd. The diagram 1 below illustrates the relationship between objectives of budgeting contrary to behavioural issues of employees. Budgetary Biasing Framework Walker (2004) Budget Slack (Bias) As illustrated above, personal goals are a behaviour which may limit the usefulness of budgeting. It is a deliberate over-estimating of expenditure and/or under-estimate of revenues when setting budget in order to achieve easy targets. These actions from managers reduce the ability of management to control variances. Research has revealed that, the inclusion of budget Slack or ‘Padding’ is common in various companies. For example, Dugdale & Lyne (2010 cited in Onsi 1973 p. 26) found that 80% of managers interviewed were preparing to admit they bargained for Slack. Though, budget slack are seen as unfortunate and dysfunctional, there are some indications that some slack can be desirable providing some flexibility to operating managers Dugdale & Lyne (2010). This is known as manipulating of figures. However, reports show that due to complex inter-relationships between the various departments degree of manipulating of budgeting is difficult. Contemporary literature has reinforced the idea that slack can be desirable as well as dysfunctional. For example, â€Å"Nohria and Gulati (1996) noted that slack could act as a buffer that was necessary for organisation adaptation Tan, J. and Peng, M. W. (2003) See Appendix B. Dugdale & Lyne (2010 cited in Van der Stede 2002 p. 6) found that slack could facilitate strategy in business units pursuing differentiation† in such circumstance ends up with surplus assets such as plant, equipment and buildings. Seat of Power: Additionally, from diagram 1 shows a power factor which is another behavioural issue which is a limitation to budgeting. This affects budgeting process when individual managers have influence over the outcome of proposed capital expenditure. Consequently, this could divert the co mpany direction which is contrary to its corporate objectives. Performance measurement therefore, should establish to encourage the aim of the company and not individual or departmental goal. (Hannagan, 2008, p. 569) Budget Gaming: Moreover, another limitation of useful budgeting is budget gaming which is an attempt by managers to practice bias in advance. A study shows managers also tend to game the budget after it has been implemented by making accounting entries to portray their operation in a light that are driven by desire to report better result. Hopwood in his study showed that such behaviour is more likely if managers are evaluated Hopwood (1972) See Appendix C. For example, cost centre managers attempted to charge items of cost to other cost centres and tended to time the expenditure in light of their effects on the short-term variance but such manipulation was available to relatively few people. Gatekeepers: These are employees in high position who delay in passing on vital information’s to heads of departments. Such personnel have authority to regulate the flow of information also in a position to determine various levels of management decisions. Beating the System: Individuals or groups may be able to beat the system and they are even proud of behaving in such a manner. For example, a company set a budget of ? 15,000 for capital equipment. Above this limit additional authority is required before any extra costs are incurred. However, the managers beating the system simply acquire a machine at a cost of ? 18,000 by ordering the capital equipment separately for instance, ? 14,000 and ? 4,000 per machine respectively. Surprisingly this behaviour happens in the real world and efficient internal control system and audit controls are called for further investigation. The Know-All: There are certain managers who think they will take decisions without consulting their subordinates not realising that, the said capital equipment will only work with certain additional equipment. In one case, although the subordinates were not consulted, yet they knew the know-all manager was buying a fixed asset; they remained silent knowing this machine might need additional parts to operate. Eventually, there was a problem and the subordinates were very pleased when things went wrong. To conclude, this highlights the importance of participation and meeting to discuss on capital investment in non-current assets. Hannagan, 2008, p. 569). Effects of Budgeting Slack (Bias): Budgeting slack creates an environment where budgeting goals are not met or exceeded. Employees therefore fail to maximise sales and minimising costs and actually rather providing incentives to overspending as managers’ fear losing money in subsequent years and above all, budget slack encourage waste. Cause s of Budget Slack: The problem of budget slacks is inevitable when the previous year’s budgeting is used as a basis for preparing the current budget as shown on diagram 1. This approach is known as ‘Incremental Budgeting’ being used by Langdale Ltd. Though, provisions are made for inflation, increased activities and easily to use and understand by managers and above all less costly to operate, incremental budgets have some draw-backs such as not considering operation priorities, not objective orientated hence leading to manipulation of budget figures and encourages â€Å"Spend it or Lose† mentality. Consequently, BPP (2005, p. 303) has recommended that, to eliminate budget slack, the alternative budget to adopt is ‘Zero-Based’ budgeting. Nevertheless, zero-based budgeting is mostly use in services companies such as Governmental organisations and non-governmental organisations. Conclusion: Debatably, Langdale Ltd being a publishing company, an alternative budgeting to improve incremental budgeting is Activity-based budgeting (ABB). ABB is contemporary approach to financial planning. It establishes the relationship between cost and activities. Resources are allocated to each activity which provides in-depth details especially regarding overheads because; ABB permits the identification of adding a value to activities and the cost drivers of such operations. It minimising the utilisation of resources by focusing on how to increase productivity. Furthermore, ABB will provide the company opportunity of focusing on why you need to undertake certain activities, how often to perform them and their relative cost. Certainly, this approach of budgeting will enhance on processing information and products of wasteful activities that may reduce and re-deploy the company’s resources for potential alternatives. Finally, in manufacturing sector being the scope of Langdale Ltd; ABB can enable the company to quantify decisions as follows: * Reduction in Set-up and machine repairs. * Facilitates detailed analysis of cost consequently, lead to avoid certain cost. Part B: Cash Budget: | | | | | Duncan Distilleries Plc. Cash Budget for July to September 2011. | | | July| August| September| | | ? ’000| ? ’000| ? ’000| Sales (50% IN 30 Days)| Note 6| 180| 180| 375| (50% in 60 Days)| | 180| 345| 345| Bank Loan| Given| | 100| 100| Total inflows| | 360| 625| 820| | | | | | Outflows:| | | | | Fixed cost| Note 1. 1| 32| 32| 32| Material| | 194| 312| 349| Variable cost| Note 2. 1| 208| 233| 235| Fixed Selling and Distribution | Note 3. 3| 3| 3| 3| Variable Selling and distribution| Note 3. 1| 14| 15| 18| Administration| Given| 18| 18| 18| | | | | | Finance Costs:| | | | | Bank interest| Note 4| -| 1| 2| Financing Costs (repayment)| | 0| 0| 0| Total Outflows| | 469| 614| 657| | | | | | Net Cashflow| | -109| 11| 163| Opening Balance| | 25| -84| -73| Closing Balance| | -84| -73| 90| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Interpretaion of Cash Budget: The cash budget alerts Duncan’s management the company run into deficit in July and August. Although, the cash inflow in September will show surplus yet the financial position of the company is not strong since the first repayment of ? 50,000 loan will be due in 1st October. As a result, management has to negotiate with their bankers to extend the repayment to November. The company could also use different method of sales such as online in order to reduce variable selling and distribution cost. Finally, since the cost of material is quiet high, management could ask for more flexible terms of payment to their suppliers in percentage terms Scarlett (2009). References: BPP Learning Media, 2007. Advance Performance Management. 1st ed. London: BPP Learning Media Ltd. BPP, 2005. Management Accounting – Performance Evaluation. 2nd ed. London: BPP Professional Education. Dugdale,D. & Lyne, S. , 2010. Budgeting Practice and Organisation structure, Oxford: s. n. Hannagan, T. , 2008. Management Concept & Practices. In: 5, ed. Management Concept & Practices. Harlow. Essex: Pearson Education Limited, p. 560. Hopwood, A. , 1972. An Empirical Study of the Role of Accounting Data in Performance Evaluation. [Online], vol. 10, pp. 156-182. Available from: http:/www. jstor. org/stable/248970 [Accessed 10 December 2011]. Keuning, D. , 1997. Management A Contemporary Approach. London: Pitman Publishing. Michael, A. , 2007. Beyound Budgeting. [Online] . Available from: www. cimaglobal. com [Accessed 10 November 2011]. Tan, J. & Peng, M. , 2003. The Role of Organizational Slack: Theory and Evidence. [Online], vol. 24, pp. 1251-1252. Available from: http://www. utdallas. edu [Accessed 10 December 2011]. Walker, J. , 2004. Home. [Online] . Available from: http://maaw. info/ArticleSummaries/ArtSumWalkerJohnson99. htm [Accessed 27 November 2011]. Walther, L. , n. d. Home. [Online]. Available from: http://www. rinciplesofaccounting. com/chapter21/chapter21. html [Accessed 26 November 2011]. Bibliography: BPP Learning Media, 2007. Advance Performance Management. 1st ed. London: BPP Learning Media Ltd. BPP, 2005. Management Accounting – Performance Evaluation. 2nd ed. London: BPP Professional Education. Dugdale , D. & Lyne, S. , 2010. Budgeting Practice and Organisation structure, Oxford: s. n. Hannagan, T. , 2008. Managem ent Concept & Practices. In: 5, ed. Management Concept & Practices. Harlow. Essex: Pearson Education Limited, p. 560. Hopwood, A. , 1972. An Empirical Study of the Role of Accounting Data in Performance Evaluation. [Online] Available from: http:/www. jstor. org/stable/248970 [Accessed 10 December 2011]. Keuning, D. , 1997. Management A Contemporary Approach. London: Pitman Publishing. MAAW, 2004. Home. [Online] Available from: http://maaw. info/ArticleSummaries/ArtSumVanderStede2000. htm [Accessed 27 November 2011]. Michael, A. , 2007. Beyound Budgeting. [Online] Available from: www. cimaglobal. com [Accessed 10 November 2011]. Scarlett, R. , 2009. Performance Operations. Oxford: Cima Publishing. Tan, J. & Peng, M. , 2003. The Role of Organizational Slack: Theory and Evidence. [Online] Available from: http://www. utdallas. edu [Accessed 10 December 2011]. Walker, J. , 2004. Home. [Online] Available from: http://maaw. info/ArticleSummaries/ArtSumWalkerJohnson99. htm [Accessed 27 November 2011]. Walther, L. , n. d. Home. [Online] Available from: http://www. principlesofaccounting. com/chapter21/chapter21. html [Accessed 26 November 2011]. Appendices: A. Calculations – Cash Budget B. Journal – The Role of Organization Slack C. Journal – An Empirical Study of the Role of Accounting Data in Performance Evaluation

Morality in “A Farewell to Arms”

The concept of morality refers to the dimension of human existence whereby man confronts or finds himself, an ideal vision of man, or an ideal state and goal of his existence which he finds himself oriented toward. The ideal vision thus constitutes for him an exigency, a demand to action in accord with the ideal vision and goal. By the same token, this ideal vision of man constitutes a fundamental norm in relation to which his life and actions are judged to be either right or wrong, good or bad. Right and wrong literally mean being straight or not, in line with, in conformity or not, with the norm. On the other hand, good and bad are often used as equivalents of right and wrong. However, in more precise language, right and wrong refer specifically to that which is morally binding or obligatory. Thus, the right action is that which we ought to do or ought to have done, whereas the wrong action is that which we ought to refrain from or ought to have refrained from doing. (Williams) In a shorter and briefer evaluation of the concept of morality, morality stands for what is established as standard for right and wrong. It goes for what the society has as norm or custom. An action can be permissible though it is not moral. However in this regard, rightness and wrongness are out of issue. Practicability is said to be the motivation force for such action which is primarily due to its character as necessary. Yet, necessity is strictly beyond the sphere of morality. Morality in â€Å"A Farewell to Arms† or  Ã¢â‚¬Å"Farewell to Manzanar† The story boldly exposed the transformation of the character of Lt. Fredric Henry while he engaged to different characters. First transformation occurs after he met Catherine. Before, he was initially described as immature and womanizer. The nature of his work asked him to leave his personal interests over his goal as soldier – that which is to obey the army and fight for his country. In this initial scene, Henry was not really aware of what he was doing. He hanged out with his comrades. He drank alcoholic beverages. He engaged himself to many women. But such seemed to be normal for a soldier like him. Being a soldier, he was ordered to risk his life in order to do his job. As compensation, he wanted to relax by having night-outs and drinking sessions with his co-soldiers. However, when he knew Catherine, he suddenly became serious in his life. He was now more considerate in all that he did. He stopped going to bars. He stopped hanging out with his comrades. He instead focused himself on his relationship with Catherine. For a while, he wanted to be free from his work as a soldier. Nevertheless no matter how he was serious with the girl, he just cannot put away his being a soldier. Catherine was pregnant. He wanted to be at her side. Yet he knew that he had to go back to the front and function as a soldier. He was in a dilemma. He knew that if he chose the former, he would neglect his duty as a soldier to his country. And if he chose the latter he would neglect his obligation to Catherine and to their baby as father. But like what was stated earlier, he knew that his work requires sacrifice of his personal interests – that which is more important is the interest of his country and countrymen. Later on, he virtuously considered the latter. Upon knowing that there was this conspiracy to bring down the army by some of his co-soldiers, he escaped from the army. In this scene, Henry can be seen as a soldier that upon knowing what was really happening, he had chosen to leave the army instead of reporting the incident to his superiors – maybe because he was somewhat worried of himself. But then as a servant of his country, his duty is to protect and fight for his country no matter what happen. In this aspect, he acted against his duty. When he fled from the army, he happened to meet again with Catherine. Realizing that he had a responsibility toward her and their baby, he convinced her to go to Switzerland and make new life. The girl agreed and together they ran away. It is to be noted that before the two met and became in love with each other, they had already duties to their countries. Henry was a soldier and Catherine was a nurse. When they escaped, they turned down these supposed jobs in pursuit of their own interests. Honestly, I cannot literally say that they had committed a moral crime of being selfish. Selfishness can be right in certain situations. But still, they left their posts as servants of their country hence somehow they can be criticized for doing such. To analyze Henry’s transformation, his character started at the end of the continuum, far from being moral. But after he met Catherine, he became aware of the rightness and wrongness of his actions. Conversely, in the end of the story his moral ascendancy was exposed to conflicting duties –duty to his country as a soldier and duty to Catherine and his baby as father. Personally, I think that Henry failed to exercise his practical reason for choosing his own interest over his country’s interest. And this can be supported by the ending when Catherine and his child died. It suggested that he had picked the wrong decision therefore he suffered its ill-consequences. Using Kantian Ethics, Utilitarianism and Virtue Ethics Moral Theories are important in the evaluation of human actions. They serve as the chief framework and criteria for moral judgment.(Timmons) Furthermore, morality is said to be one of the most contested concepts. Its truthfulness and applicability are always put into question. It is true that morality is more specific than the concept of ethics because ethics refers to the study of human actions whereas morality pertains to a particular set of standards in which moral judgment is being based.(Williams) Now, in evaluation of morality, there are different aspects that moral theories tend to look at.(Harris) Kantianism or the Kantianism, one of the Deontological theories, implies that human actions are judged with reference to duty or obligation.(Baron) On the contrary, Utilitarianism states that moral judgment can be done by appealing to the consequences of human actions.(Mill) Nevertheless, Virtue Ethics does not focus its evaluation neither on the duty or consequence of an action but rather on the character or the intention of the acting agent.(Hursthouse) It is noteworthy to use the abovementioned moral theories in analyzing the transformation of Lt. Henry’s character throughout the story. Kantian ethics would most likely criticize Henry for not fulfilling his duties to his country and to his baby. As mentioned earlier, Henry first left Catherine even if he was already aware of the latter’s pregnancy. When he escaped from the army, he reconciled with Catherine and planned to move to Switzerland. Obviously, as it was manifested in the novel, Henry neglected his duty as soldier. For Kantianism, such undertaking is morally wrong. In relation to the Utilitarian principle, greatest good for the greatest number, Henry also failed to act morally.(Mill) He undervalued his job as soldier and instead pursued his personal interest. Though his action would benefit him, Catherine and the baby; what was deserted was his task of fighting and protecting his country and his fellow countrymen. Obviously, the latter was greater in number as compared to the former and possessed the most intrinsic good. Utilitarianism would say that Henry failed to act morally. Finally, Virtue ethics suggests that the assessment of Henry’s decisions and actions should be based on his character and intention.(Hursthouse; Williams) Giving the fact that Henry had this intention of escaping and abandoning the army for he valued more his life (though there is nothing wrong for doing such), virtue ethics would say that Henry was not virtuous for not being courageous in facing the worse situation that he supposedly had. Moreover, he was not virtuous for he did not make a good judgment in making decisions or in solving the dilemma that he had. As a result, he acted against what is morally right in the light of the Virtue ethics. Conclusion To sum up, the novel: A Farewell to Arms can be described as a story of struggle.(Hemingway) This struggle was all about freeing oneself from the sphere of war, from the sphere of morality. Morality suggests what one ought to do and not to do.(Williams) It talks about standards and code of conducts. On the other hand, morality fades in the sphere of warfare and in the sphere of love. One has the privilege to either stick to what he think is right rather than do what society tells him to do so. At the end of the day, what gives person happiness is what really counts. References/ Works Cited: Baron, Marcia W. Kantian Ethics Almost without Apology New ed ed: Cornell University Press, 1999. Harris, C. E. Applying Moral Theories 5th ed: Wadsworth Publishing, 2006. Hemingway, Ernest. A Farewell to Arms. Reprint ed: Scribner, 1995. Hursthouse, Rosalind. On Virtue Ethics. New ed ed: Oxford University Press, 2002. Mill, John Stuart. Utilitarianism. IndyPublish, 2005. Timmons, Mark. Moral Theory Rowman & Littlefield Publishers, Inc. , 2002. Williams, Bernard. Morality: An Introduction to Ethics (Canto). Reissue ed: Cambridge University Press, 1993.      

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Fictional children's story about homelessness + critical component Assignment

Fictional children's story about homelessness + critical component - Assignment Example Therefore, he could not ask her to get him a new pair. One day he decided, it was time to get new shoes at his own. He’d been saving money for a month now. And today he could finally paint the fence outside Robinson’s house and get the remaining money that he needed for buying the shoes. While passing a shop on his way, Sam noticed his reflection in the glass window. Except for the fresh wound from last evening, he thought he looked presentable. A day earlier, Sam was on his way to the basketball court when a random car stopped near him for merely a second. The window rolled down and a stone came out and landed on his forehead. So, seeing his reflection, Sam adjusted his hair to hide the wound and continued heading towards Mr. Robinson’s house. The Robinson’s place was a huge white house with a beautiful front garden. The fence Sam was to paint surrounded the lush green garden, and added to the homely feeling of the house. Ringing the bell, he was invited in by Mrs. Robinson. The house felt warm, cozy and welcoming from inside as well. She led Sam to Mr. Robinson’s study where she offered him some homemade cake as well. Sam instantly developed a liking for the Robinsons family. Sam was 14 years old. So he got the work on basis of a class assignment in which he had to share a thrilling experience. He told Mr. Robinson that he had decided to paint for the assignment but his house neither had a fence nor anything else that could be painted. Mr. Robinson agreed to help and provided him with the paint brush, a bucket of paint and a pair of his son’s old clothes which seemed newer to Sam than the ones he was wearing. So, Sam kept them and decided to work in his own. Sam found the painting job easy. Being near the Robinsons family was a pleasant experience for him. From time to time, Mrs. Robinson would come out to check how he was doing, and gave him something homemade to eat on every visit. Robinson’s family comprised of the parents, a 4 year old daughter and a son of Sam’s age. After a while the family came out in the lawn to enjoy the sun. The boy started playing with Jack, his dog. The little girl sat near her mother scribbling on a drawing pad. Mr. Robinson sat on the lawn chair and got busy reading the newspaper. Sam smiled watching them. In nearly two hours, Sam’s work was complete. Stepping back and looking at his work, Sam felt thrilled, noticing that he had done a decent job. The Robinsons liked it too. So he took the money and headed towards the shoes’ shop. On his way, he kept nibbling on the brownie Mrs. Robinson had given him for the way. He did not remember the last time he had something so tasty to eat. Sam crossed a pet shop on the way. His glance rested on a kitten sleeping in a white cage. With a creased forehead, he watched the kitten for a minute. He went inside and bought it with the money he had saved for the shoes. He kissed the cat and whispered in it s ear, ‘I will give you something that I don’t have’. A few minutes later, he knocked at the door of the town’s shelter that he lived in. References Capdevila, G. (2005). More Than 100 Million Homeless Worldwide. Retrieved from http://ipsnews.net/news.asp?idnews=28086 This article highlights how homelessness has become a worldwide problem in the developed as well as developing countries. The government policies and inadequate housing plans suppress the poor and force them to live without proper housing altogether. The story is themed on this

European Trade Policy Essay Example | Topics and Well Written Essays - 2250 words

European Trade Policy - Essay Example Art. 113 lists a number of measures included in the CCP: tariff rates, conclusion of tariff and trade agreements, uniformity in measures of liberation, export policy and measures to protect trade. Art. 113 is not exclusive, just a list of examples. The EU has interpreted that the CCP "includes the same elements as the external trade policy of a state", meaning that the CCP may include trade regulation, as well as trade liberalization measures and defensive measures against unfair commercial practices. As examples of defensive measures we can mention Anti-dumping Regulation, Illicit Practices Regulation and Counterfeit Regulation. EU's Common Commercial Policy covers all the main measures affecting trade in goods and services and almost all trade-related issues, Trade-related areas partially covered by the common trade policy include: company law, indirect taxation, standards and other technical regulations, and enforcement of intellectual property rights. The Community policy on imports is determined in the following way: "imports into the Community are free from quantitative restrictions but only where more restrictive rules are not applicable". Restrictive rules apply for textiles and agricultural products. (Aarkog, 2005) B. In December 2005, the EU Commission announced that it would be phasing-out all export subsidies currentyl granted to exporters in the European Union. Critically discuss the likely implications for EU exports of the phasing-out of export subsidies. 60% World Trade Organization (WTO) members, which includes the European Union, are engaged in trade negotiations referred to as the Doha Development Agenda (DDA). The main aim of the negotiations is to minimize barriers to internal trade in agriculture, manufactured... On the basis of Article 133 of the European Community (EC) Treaty, the European Commission negotiates on behalf of the Member States in consultation with a special committee- the so-called "133 Committee". The 133 Committee is composed of representatives from the 25 Member States and the European Commission. Its main function is to coordinate the trade policy of the EU. The 133 Committee discusses the full range of trade policy issues affecting the EU, from the strategic issues surrounding the launch of rounds of trade negotiations at the WTO to specific difficulties with the export of individual products, such as textiles, and considers the trade aspects of wider EU policies in order to ensure consistency of policy. In this Committee, the European Commission secures endorsement of the Member States on all trade policy issues. The major formal decisions (for example agreement to launch or conclude negotiations) are then confirmed by the Council of the European Union. World Trade Organization (WTO) members, which includes the European Union, are engaged in trade negotiations referred to as the Doha Development Agenda (DDA). The main aim of the negotiations is to minimize barriers to internal trade in agriculture, manufactured products and services. One of the significant calls by the 2001 Doha declaration was the â€Å"reduction, in view to phase out, all forms of export subsidies†. This call was renewed again in 2004 during the negotiation for the â€Å"Framework for Establishing Modalities in Agriculture†.

Political science Research Paper Example | Topics and Well Written Essays - 500 words

Political science - Research Paper Example an Glover persuasively argues that the propensity of people in the West to attempt to explain the genocide in Rwanda by harking back to tribal divisions and historic tribal animosities is an oversimplification which does not do justice to the conflict. Accordingly, by focusing on the inevitability of such tribal animosity Western scholars have ignored important preconditions to the outbreak of genocide in Rwanda in 1994. As the poorest country in data set #9, the world-wide movement to atone for the historical injustices faced by the Tutsi people is alive and well in post-genocide Rwanda (CIA, 2009). Genocide in Rwanda did not â€Å"just happen†. The Belgian colonial experience shaped the artificial â€Å"ethnic† divisions in Rwanda which shaped politics for years to come, culminating in the genocide of 1994. Accordingly, the conflict in Rwanda was more than a civil war or short-term conflict. While estimates vary, up to one million people – largely Tutsis and moderate Hutus were killed in an incredibly short period of time. The Rwandan genocide was not a standard civil war and was an orchestrated full-scale genocide perpetuated against the Tutsi minority but extremists within the Hutu camp. A hate campaign against Tutsis and moderate Hutus was conducted through a variety of means by gà ©nocidaires intent on eradicating the Tutsi presence in Rwanda. Fearing a Tutsi-led invasion in the aftermath of Habyrimana’s death, the genocide planned by â€Å"people wanting to keep power† (Glover, 121) and a variety of means were used to coerce the Rwandan population to engage in the genocide. Instead of a mere tribal hostility, Glover argues for individual agency in attempting to account for the emergence of the genocide and argues that key players within the Hutu extremist establishment were responsible for the events that transpired after Habyrimana’s plane crashed. Instrumentalism is a theoretical paradigm which argues that things â€Å"don’t just happen†, events

The Four Causes of Aristotle Essay Example for Free

The Four Causes of Aristotle Essay Aristotle, being the first historian of philosophy, categorized his predecessors according to how they’ve answered the central questions of the human mind – the question of the first principle of all things. It is otherwise known as the Four Causes. He defined science as knowledge through causes. This doctrine of causes is scattered in different Aristotelian treatises but have its highlight in his book Metaphysics. This principle of causality is an essential part of Aristotelian thought. In his mind, Aristotle argued that events happen for a cause which will explain its origin, end and the way it came to be. For him, â€Å"everything that comes to be is due to causes.† He criticized his predecessors for their not having clearly explained the why of this, that, and so on. Chance, mythology or fortuitous events are not sufficient enough to solve the problem of cosmology. These causes are divided into four distinct types. He developed this principle from the standpoint of being. For this reason, the basic Aristotelian division is between actual and potential causes, contrary to the traditional division made by the scholastics between intrinsic and extrinsic. As for the actual cause, there is the formal, efficient and final causes and for the potency only the material cause; in the traditional scholastic division, material and formal causes made up the intrinsic cause while the remaining two makes the extrinsic cause. Each of these causes can be shortly defined as follows: 1.Material Cause is the constitutive element from which something is made from. 2.Formal Cause means the form of something, â€Å"it is what determines its essence to be what it is† 3.Efficient Cause is the being who made that something. 4.Final Cause is that for what sake something exists, â€Å"it is what constitutes the perfection of the being† . In other words, it is the purpose of that being. The final cause is the summation of all other causes; it is where every other cause can be founded. â€Å"‘Cause means (1) that from which, as immanent material, a thing comes into being, e.g., the bronze is the cause of the statue and the silver of the saucer, and so are the genera to which these things belong. (2) The form or pattern, i.e., the definition of the essence, and the genera which include this (e.g., the ratio 2:1 and number in general are causes of the octave), and the parts included in the definition. (3) That from which the change or the resting from change first begins; e.g., the adviser is a cause of action, and the father a cause of the child, and in general the maker of a cause of the thing made and the change-producing of the changing. (4) The end, i.e., that for the sake of which a thing is; e.g., health is the cause of walking† As mentioned earlier, Aristotle classified earlier philosophers by what kind of cause is their philosophy. We can classify Thales, Anaximander, Anaximenes, Heraclitus, Anaxagoras and Empedocles in the material cause. These philosophers, though differing in opinion of the primary principle of all things, emphasized the constitutive element of everything. Thus, they are rightly to be numbered in the material cause. The water of Thales, the air of Anaximenes, fire of Heraclitus, the atoms of Leucippus and Democritus, the Homeomeries of Anaxagoras, the four elements of Empedocles and the apeiron of Anaximander (â€Å"†¦ he [Anaximander] said that the principleand the constitutive element of the things that exist is the apeiron. He was the one who first designated the material principle of all things by this name† ) are all primary element of everything for these philosophers, may it be by some other cause or not. For the formal cause, we can only classify only three pre-Socratic thinkers, Pythagoras, Parmenides and Anaxagoras. By formal cause, we mean that it pertains to the form of everything. Let us try to briefly examine each of these philosophers: The Pythagoreans have thought that the first principle is Numbers; their idea of Numbers is different from ours. For them, numbers have resemblances from everything. â€Å"Musical harmony for example, could be reduced to a set of numerical relations. Natural phenomena followed an order e\which could also be measured numerically – the duration of the year, the seasons, the length of the day, etc.† Parmenides, on the other hand, thought of the â€Å"being† as the principle of everything. â€Å"One statement alone expresses the road to follow: being is† . His being is univocal; it can only be apprehended by the intellect. He denied the existence of change, therefore, making his being as something permanent, unchangeable, immovable. It cannot cause something for it will mean to cause a change, thus, we cannot classify being as an efficient cause. Rather we classify it to the formal cause for his being underlies everything, it is actually in everything. Lastly, Anaxagoras, though numbered earlier among the material philosophers, can also be classified in the formal cause. Because of the multiplicity of substances, he concluded that the first principle (in his case his Homeomeries) must, in a way, embody all things in itself. We can also enumerate Anaxagoras and Empedocles in the efficient cause. Let us examine how this had happened. Alongside his Homeomeries, Anaxagoras added another principle, the Nous (Intelligence). It is important to bear in mind, that the Nous is separated from matter. It merely starts the cosmic movement from where everything starts to differentiate from one another. Its movement determines the diverse proportion of Homeomeries in each thing. Thus making reason â€Å"deus ex machina† â€Å"’The Intelligence ordains everything that is brought into being – those things that existed in the past and exist in the present and exist no longer, those that exist in the present and those that will exist in the future.† Empedocles is another philosopher with an efficient cause. Because of the influence of Eleatic philosophy, he is forced to search for another cause besides the material principle in order to salvage the world of phenomena. He put Love and Hate as the efficient cause that unites and separates the four elements. While love brings forth together, hate separates. There is a perpetual alteration of dominance between those two; this cycle dictates corruption and generation. â€Å"Things never cease to change, sometimes uniting with one another through Love; and at other times, separating themselves from one another through the divisiveness of Discord† The final cause: the most important of all the causes. In this category we can classify the sophists and Socrates. They have put man as the measure and end of all things. The final cause is for man. Sophism ushered a new era in philosophy as a whole, this age turned to man for the first time. Everything belonged to man. Though sophism had been degenerated into â€Å"apparent wisdom† , with it still came the time where man has been the focus of philosophy. His end and his goodness is the final cause of everything. Protagoras, most famous of the sophists argued that man is the one who determines everything, even truth. This relativism of Protagoras is because he based his knowledge exclusively on senses which are constantly subjected to change. This can be summarized on his words in the introduction of On Truth: â€Å"Man is the measure of all things – things which exist insofar as they exist, things which do not exist insofar as they do not exist.† Socrates, the one who â€Å"called philosophy from heaven†; is the foremost philosopher of the final cause. For him the most important thing is for the benefit of the human soul, ergo, knowing the good. For him the soul is the center of moral life. He identified virtue as knowledge, the mainspring of all other virtues. For him, only in ignorance does one commit sins. In Socratic thought, human dignity has been raised that all things are for the good of his soul. These four causes of Aristotle gave a very clear view of the improvement of ancient Greek Philosophy, from its coldest principle for all things to the warmest humanistic approach. I am in a position with Aristotle concerning these causes. As for me, the causes clearly demonstrate the history of Greek Philosophy from the pre-Socratics up to Socrates.

Comparison and Criticism

Comparison and Criticism OUR MISSION: * Comparison and Criticism Hofstedes aim was to evaluate work values, while Trompenaars Hampden-Turners questionnaires inquired into respondents preferred behaviour in a number of both work and leisure situations. What both studies have in common is that in both questionnaires the focus is on the ultimate goal state, and that the underlying values, the underwater part of the culture iceberg, are derived from a series of questions about more outer layers of the culture onion, closer to the top of iceberg. Trompenaarss system appears focus-oriented; it speaks a lot about what is on peoples minds and what is in their sight, it speaks about the logical organization and framework of their behaviour (specific vs. diffuse, internal vs. external control, universalism vs. particularism) and relationships (individualism vs. collectivism; achievement vs. ascription; neutral vs. affective). Hofstede, on the other hand describes some of values present in people and finally affecting their behavior. The difference therefore is that Trompenaarss investigation lies on the surface of the investigation of the persons culture, showing exactly the choice and manner in which the actions are planned and handled, while Hofstede tries to go in the very deep of culture layers and lets us make our own forecasts of peoples behavior based on the knowledge of the hidden part of iceberg. . Taking a closer look into the comparison between the dimensions themselves, we can notice similarities between the two theories. One of these is the closeness between the notions of collectivism vs. individualism of Hofstede and communitarianism vs. individualism of Trompenaars. For a marketer, from our point of view, there is close no difference which index to use. There is some degree of similarity in Hofstedes power distance index and achievement vs. ascription. One values the accepted degree of high class/low class lifestyle and secondary characteristics difference, while the other measures the motivation of the low class to move higher. A marketer can infer that customers are better evaluated with the high power distance index in relation of selling status-emphasizing products (like luxury brands), while Trompenaarss index is better used when selling low cost practical business tools (like cheap PDAs). We would advise to use the two indices together as they complement each other. Long-term vs. short-term orientation index of Hofstede has got something in common with the past/present/future orientation of Trompenaars. That is in the way, how i.e. short-term oriented cultures will show the same tendency to be populist, tradition-oriented as the past- and present-oriented cultures. After taking a look into evaluations of different cultures one can find that the results, obtained by the two theories are often counter logical. German corporate culture is hierarchical, as is claimed by Trompenaars in his studies. Whereas Hofstede identifies Germany as relatively low in terms of Power Distance. These differences in the approach attracted some serious criticism over the years. One of the most prominent points often criticized is Hofstede perception of culture as a static characteristic of societies and their representatives. This approach does not take into the account the cultural drift that can easily be observed as the time passes by. As a vivid example, one can take the comparison between, say, the UK of the Victorian age and the Post Second World War UK and just try to assess the Power Distance Indices. Apparently, over this period of time peoples behavior has altered enough to allow a society with a lot lower power distance, the expressions of which found their way in the art of the time as well as in the politics (Rise of the Labor Party in 1945-1951) people of lower class were have become conscious to demand equality in these dimensions with the former unapproachable higher class, the expression of wealth and power and respect to it have decreased, as well as PDI. S imilar drift patterns can now be observed today in some of the underdeveloped countries, like Mexico, where former strong collectivist communities are dissolving, as their member become more individualistic, pushed by their desire to be successful in the new highly commercialized society. The same can be said about political influence on the culture (transition from Communist to Capitalist values). In other words it is easily observable that through time cultures evolve. Therefore the estimations for indices are slowly becoming outdated. Hofstede was later pushed by this evidence to regularly update his Index database, still retorting that cultural evolution is a very slow process. However the problem that may be hard to identify is actually not the quantitative, but rather the qualitative obsolescence of the framework itself, that will sooner or later present itself. I.e. what was reasonable and precise description in the 1970s can be an incomplete, flawed and vague characterizatio n for 2010, and even more so for future. That is however just one of the many debatable things. Among the others are: 1. Question interpretation of the surveyed, i.e. will the question really be a precise way to determine the culture, as the culture and personality may directly affect the way the question is translated and thus produce errors in the resulting evaluation. 2. Researchers background diminishes the completeness of cultural description and offers one-sided look at the problem. This way it would be preferable for marketers to have a marketer, not a manager, to make the proper evaluations framework, which would be more suited for marketing decision making. 3. Ignoring the ethnic group and communities presence, national culture fragmentation. Just saying that Germany has low UAC index may totally confuse the policymaker, as this does not differ between East, West and especially Turkish communities. Moreover, a study carried out only in only one company (Hofstede) cannot give an outlook on the entire cultural system of a country. Conclusion As described in this paper, there are several approaches to the classification of the cultures of different nations. The ones that were observed closely here are Geert Hofstedes and Fons Trompenaarss classifications, so-called cultural dimensions. These, as shown have a number of things in common and many differences as well. Thus, a marketer has to make a decision, which part of which study is to be used to develop a successful strategy. However there is little doubt that some way of adapting the strategy to the local culture is to be used. We may live in a globalized enviroment, however, so far there is no mundial culture and different clusters of people, whether they are separated geographically, historically or socially; some may choose one product instead of the other because of their culture and values. All of that is to be taken into consideration. And there are so far not many standartised approaches to the culture evaluations, other than Hofstedes and Trompenaarss, which eco nomise time and enable the creation of a consolidated strategy in approach to culture. It is not surprising that some of the companies nowadays are already fully involved in applying these methods in their decision making, and the amount of them will inevitably grow as the studies of the theories are being held in many Universities and Business Schools, from wich the future excecutives will come. However one has to rememember, that both these method are quite controversial and obviously imperfect, therefore we should learn learn to use the questionnaires and the databases responsibly. Only in this way can they provide precise, trustworhy and calculated assistance to people learning to work effectively in other countries. Our Purpose: We help business expand the value of compensation through employee benefits. * Our Vision : To integrate personal lives committed to God into a business devoted to serving our clients. * Our Values : With Gods grace, we will: * Strive to lead balanced lives. * Keep quality our first priority. * Always improve ourselves and our methods. * Connect our daily tasks to the overall purpose of our Company. * Never compromise our integrity or honesty. The Fringe Benefit Company Phoenix Arizona www.FBCServ.com FBC is one of Arizonas oldest and largest locally owned Benefit Consulting Firms. Established in 1983, and licensed in over 19 states, we have grown to serve the needs of over 250 major employers both in Arizona and across the country. We have earned our reputation as the preeminent service company by creating the highest standards for performance and ethics in the industry. We are a full service firm practiced in the design and administration of all areas of employee benefits programs. Our people are our most valuable resource, each a licensed agent, cross trained in all aspects of our operation. We are committed to helping our clients successfully manage the evolution of health care and the ongoing challenge of enhancing the value of compensation through employee benefits. Our well earned relationships and market shares with local and national carriers afford our clients the strongest possible negotiating leverage for their benefit plans. We are committed to quality work above sales volume and while we recognize service promotes good will, we sincerely believe it to be its own reward. * The Fringe Benefit Company Community * Chris Durkin gets a Masai warriors blanket from Ataulwah and Simon, Young Life leaders and friends in Tanzania and Unganda. * Orphans at the Koomba school in Dar Es Salaam, Tanzania August 2005 * Ryan Durkin, young life leader, with children from the Muslim orphanage in Dar Es Salaam, Tanzania, August 2005 * Chris Durkin gets acquainted with some village children in the outskirts of Dar Es Salaam, Tanzania, August 2005 * After lunch potty party for the 1-2 year olds at Mother Theresas orphanage in Dar Es Salaam, Tanzania, August, 2005 * Dedication plaque for the basketball courts in Dar Es Salaam, Tanzania, August 2005 * Shawn Durkin carries an orphan at the Muslim orphanage in Dar Es Salaam, Tanzania, August 2005 * Brett Durkin with an orphan, Dar Es Salaam, Tanzania August, 2005 * Aaron, Brett, Garrett, Ryan and Chris Durkin, building the Young Life basketball courts in Dar Es Salaam, Tanzania August 2005 * Julie, Young Life leader, with children in Dar Es Salaam, Tanzania during the building of the basketball courts, August 2005

Free Cornell Admissions Essay :: College Admissions Essays

Cornell Admissions Essay By unlocking the door to (name) past, one sees his thoughts and actions when they first took hold of his persona. This essay serves as a key to that door and to my current personality. The first beloved books in my life were the Sesame Street Encyclopedia volumes. At three, I wasn't old enough to read them, but I always wanted to have them read to me. In fact, I memorized the ten volume set so when my parents would skip some pages I would ask them to read what they skipped. After learning to read on my own, my favorite book became the anatomy volume in the Charlie Brown Encyclopedia. Courtesy of a supermarket book offer, I was the only kindergartner who knew about fertilized egg cells. As I grew older, I continued to read largely because reading taught me so much outside of what we learned in school. Since kindergarten, my extensive reading also originated my various interests, especially in science. Living within walking distance of the library, I went there every day, enabling me to dabble in a different subject during each visit. By the fourth grade, I had read all the chemistry books containing fewer than 200 pages, by the fifth grade I was reading about Einstein's Theory of Relativity. During that time period, I became so interested in astronomy through Odyssey Magazine that I sold holiday cards door-to-door in order to buy a telescope. Reading also helped me in school. A little ingenuity didn't hurt, either. For example, as part of my third grade reading grade, I needed to do some independent reading. Every sixty pages in a book counted for one star of credit and in order to get an "A, " I needed fifteen stars. I was greedy and saw this as an opportunity to shine far above the rest of my classmates. Instead of reading many short books, I devoured 300-page sagas by Laura Ingalls Wilder. When everyone else got eighteen stars, the little banana with my name on it had 45. This inner drive and competition still motivates my work today, but unfortunately, no one gives out stars anymore. Despite this desire to do my best, I was quite normal, except for a slight perfectionist's twist to everything. I too owned a cabbage patch doll, but it was taken away because I cared for it excessively.

Joshua Gaugler Essay -- essays research papers

The Concert of a Lifetime   Ã‚  Ã‚  Ã‚  Ã‚  The concert has begun after a fifteen minute delay caused from the powder snow that started early on in the day and continued through the evening. There I stood up in front of the small crowd on this snowy Sunday evening. I glanced out upon the crowd as the piano picked up speed and intensity. I knew that I was about to strike that F chord in a few measures. I quickly removed the moisture from my fingers with the cloth I brought with me.   Ã‚  Ã‚  Ã‚  Ã‚  The band had a special meeting planned after we played the music for our church’s Thanksgiving Supper. We showed up to the church on a cold Saturday morning, making our way to the auditorium. We began to discuss the plans, ideas, or even the thoughts that we had for what we should do next. Dan, the first to talk whatever the occasion, said, â€Å"I think we should work on writing our own songs.† That idea was quickly reviewed and considered to be an option. I thought a little bit harder about what to do and suddenly it came to me. â€Å"We should have a Christmas concert. We can all pick out our favorite Christmas songs and perform them.† Now this was a first class idea.   Ã‚  Ã‚  Ã‚  Ã‚  Now the band had an idea, we had the backbone for our future, but we were still missing our guitar player; whose absence haunted us for the fourth week straight. We had to begin regardless of the scenario, and we began picking out songs, one by one. The most obvious ch...

GRENDEL & FRANKENSTEIN Essay -- essays research papers

GRENDEL & FRANKENSTEIN AN ANALYSIS OF THE TWO "MONSTERS" AND THEIR SUPERIORITY TO MANKIND GRENDEL & FRANKENSTEIN AN ANALYSIS OF THE TWO "MONSTERS" AND THEIR SUPERIORITY TO MANKIND In the desert I saw a creature, naked, bestial, Who, squatting upon the ground, Held his heart in his hands, And ate of it. I said, "Is it good friend?" "It is bitter-bitter," he answered; "But I like it Because it is bitter And because it is my heart." -Stephen Crane This reflects how both Grendel and Frankenstein must have felt during their lonely lives. "Seeking friends, the fiends found enemies; seeking hope, they found hate"(Neilson back page). The monsters simply want to live as the rest of us live. But, in our prejudice of their kind, we banish them from our elite society. Who gave society the right to judge who is acceptable and who is not? A better question might be, who is going to stop them? The answer, no one. Therefore, society continues to alienate the undesirables of our community. Some of the greatest minds of all time have been socially unacceptable. Albert Einstein lived alone and rarely wore the same color socks. Van Gogh found comfort only in his art, and the woman who consistently denied his passion. Edgar Allen Poe was "different" to say the least. Just like these great men, Grendel and Frankenstein do not conform to the societal model. Also like these men, Grendel and Frankenstein are uniquely superior to the rest of mankind. Their superiority is seen through their guile to live in a society that ostracizes their kind, their true heroism in place of society's romantic view, and the ignorance on which society's opinion of them is formed. Grendel, though he needs to kill to do so, functions very well in his own sphere. Grendel survives in a hostile climate where he is hated and feared by all. He lives in a cave protected by firesnakes so as to physically, as well as spiritually, separate himself from the society that detests, yet admires, him. Grendel is "the brute existent by which [humankind] learns to define itself"(Gardner 73). Hrothgar's thanes continually try to extinguish Grendel's infernal rage, while he simply wishes to live in harmony with them. Like Grendel, Frankenstein also learns to live in a society that despises his kind. Frankenstein also must kill... ...evil, he was forced into his way of life by the society that rejected him. After this rejection, Frankenstein "like the arch-fiend, bore a hell within him"(Shelley 136). To each man his own god, and to each man his own devil as well. Frankenstein, "like Coleridge's wedding guest, leaves 'a sadder and wiser man'"(Scott 201). He now better understands his existence and how society wrongfully rejects it. Frankenstein simply wants society to have the "knowledge that might enable [him] to make them overlook the deformity of [his] figure"(Shelley 114). "Man†¦ how ignorant art thou in thy pride of wisdom!"(Shelley 201). Grendel's and Frankenstein's superiority to humankind is made obvious by their ability to live in a society that has ostracized them, the monsters' true heroism in place of humankind's romantic view, and the ignorance on which society's opinion of the monsters is based. "The monsters not only embody our fears of the way certain entities can artificially pervert nature in ourselves and our society, they also speak to us knowledgeably of nature and in a human voice, to tell us we need not be afraid [of them]"(Scott 201).

Environment Factors of Nascar Essay

Q1: What micro environmental factors affected the introduction and re-launch of the Toyota Prius? How well has Toyota dealt with these factors? Firstly, the company has spent a lot of money on the re-launch of the new and improved Prius model which is over 40 million dollars. On the same note it was also able to generate a profit represented by a 120% rise in the sales after some time of the re-launch. Starting off with the main objectives of the company to provide a new and technology product to the target market it was able to cover its operating and marketing costs and also make build a profitable customer relationship. Secondly, the agents helped promote the new brand hybrid. Since the company did not want to take any chance for interpretation of the features of Prius, they did not offer online purchase facility to customers. Thus, Toyota hired agents and provided professional training to them to provide maximum customer satisfaction. Thirdly, the company’s main target was those customer who were ‘techies’ and were ready to buy the product at its launch. The company made sure that their focused customers were well informed before the products launch i. e. 2 years before. Then, the company’s marketing strategies also included taglines with emotions which were very effective in its promotion. In summer 2004, the gasoline prices rose so the demand for Prius increases and so did the waiting lists. Toyota tried its best to cover the entire demand but still left some customers unsatisfied. Later on, it overcame this problem by a 33% and then a 100% rise in the monthly production. But the extensive and large scale advertising campaign and strong, overall marketing strategies helped Toyota to gain the competitive edge over them as well as the rest of the smaller rivals. Then, the incentive provided by the government of tax deduction also helped but the increase in the speed limit was a hindrance for Toyota which was also covered by the heavy marketing strategies. Q2: outline the major macro-environment factors demographic, economic, natural, technological, political and cultural that affected the introduction and re-launch of the Toyota Prius. How well has Toyota dealt with each of these factors? The main customer focus of the company was those people who were youngster i. e. belonging to generation Y. so the main focus of the entire promotional activities were the ‘techies’ due to which a major portion of their profits was contributed by them. With respect to the economic factors, the case shows that the customer had enough income to spend on this luxury. This is shown by the fact that the company was able to sell 1800 cars in immediately and also had to raise the monthly production level by 33% and then even by 100% to meet the demand. Toyota is an â€Å"environmentally concerned† company since it had greater fuel efficiency and lower emissions. It also took advantage from the environmental appeal by spending out green seed cars shaped like Toyota’s logo to prospective buyers on Earth Days. The technological factor is explained by the many factors including adding cruise control by some wiring, dashboard display screen, playing video games, installing sniffer, 7-inch energy monitor, a CD player holding 6 discuses at a time and many more. Since the customers favored technological products and had enough knowledge Toyota was able to maintain customer loyalty. Politically, the company received support from the government in the form of tax deductions which helped efficient production but on the same note the speed limit factor acted as a hindrance but was covered by extensive marketing campaigns.

Jose Rizal Epic Poem Essay

A natural hero was born on 1861 His name was Jose Rizal A gifted child who studied foreign languages This great hero was the founder of La Liga Filipina. During his lifetime there was a war The Philippines was shattered to the ground.. Many uprisings were fought against the Spaniards! All of it failed until the Noble Jose Rizal came. His divine weapon was not a sword nor a gun But a small pen. A pen so great it united the Filipinos. His words inspired the hearts of all It spread all over the country like a wild fire The Spaniards heard it just like a wind whispering to them They locked Jose Rizal in a dark tiny chamber in a basement They tortured him.. Oh poor sir Jose Rizal.. Yet his hated grows and burns within his soul The Filipinos planned to free him They had worked so hard.. and it succeeded! Jose sighed.. â€Å"What a beautiful sight† But he said â€Å" I’ll stay here to represent our nation† Andres Bonifacio another great hero said.. â€Å"Are you sure Jose?† And Jose replied â€Å"with all my heart yes I am..† The Spaniards came with an army so great They have to leave Jose Rizal to the hands of the Evil Spaniards They confine him with a great heavy chains Tormented his life for trying to escape And one day the government ordered his death His death day was on December 30, 1896 There he was standing alone under the heavy rain Behind him a hundred gunman to shoot him dead. The leader shouted Fire! and then a gun echoed in the area, the Heroic Jose Rizal was shot in the back.. his eye sight blurred for the last time He felt the pain starts to erupt up to his spine he breathe for the very last time He looked up into the misty sky collapsing facing the gunman There he was lying dead on the bloody ground The Clouds weeps for his death All the Filipinos who watched him get shot screamed No! His death inflamed the hearts of the Filipinos

Mesothelioma

Mesothelioma is a malignant neoplasm that develops from the mesothelium tissue (a membrane that covers the internal organs present in the body).   It occurs very rarely and is more frequently caused by inhaling asbestos dust.   The incidence of the disease is slowly on the rise.   In the US, about 2000 new cases are reported every year.   About 70 to 80% of all cases with mesothelioma report exposure to asbestos (NCI, 2002).   Mesothelioma can develop in various sites of the body including the pleura (membranes that covers the lungs), peritoneum (membrane that covers the abdominal cavity), tunica vaginalis testis (membrane that covers the male internal reproductive organs) and tunica serosa uteri (membrane that covers the female internal reproductive organs) (NCI, 2002). It is made up of one layer of flat or cuboidal cells that surround a particular organ or an organ set belonging to a particular group (Weitz & Luxenberg, 2006).   In between these membranes a fluid is present that permits some amount of movement during physiologic functioning.   When the asbestos is inhaled, it gets deposited into parenchyma of the lungs from where it enters the immediate membrane that covers the lungs.   It may be carried soon to the other membrane of the lung.   The tumor usually begins as discrete plaques known as ‘malignant mesothelial plaques’ (Weitz & Luxenberg, 2006). These discrete masses soon combine to form a large sheet like lesion that spreads.   The exact process by which mesothelioma occurs is not understood clearly, however, it seems that chronic irritation of the membrane plays a very important role (Weitz & Luxenberg, 2006).   The chromosomes present in the cell are distorted (Tan, 2007).   One of the most frequent changes in the malignant cell was the loss of a copy of Chromosome 22. The chromosomal picture of the cell seems to be very complex (complex karyotype) and is rearranged (Tan, 2007).   Sometimes, the chromosome arms of 1p, 3p, 9p and 6q may also get structurally rearranged.   This may be brought about by close contact between the chromosomes or the structural proteins with the asbestos particles (Weitz & Luxenberg, 2006). The asbestos may get deposited in the peritoneum either through the lymphatic system or the due ingestion of the sputum from the lungs (Weitz & Luxenberg, 2006).   The long thin fibers of asbestos are more dangerous than the feathery fibers as they more easily cause cancer.   Once the fibers get deposited in the pleura, the cancer development process actually begins.   In experimental rats, it has been observed that when the pleura or the peritoneum are invaded by the asbestos particles, macrophages and the other cells of the body’s defense mechanism accumulate (Weitz & Luxenberg, 2006). As the disease progresses, the macrophages and immune cells continue to invade the lesion.   Slowly the cells get transformed into malignancy.   Studies have demonstrated that the asbestos particles may directly (through physical interaction) and indirectly (through accumulation of macrophages) bring about malignant transformation of the epithelium cells.   Indirectly, the macrophages begin to function abnormally.   They phagocyte the asbestos particles and release higher amounts of hydroxyl radicals. They may stimulate the cancer process by affecting the DNA present in the cell.   Several other substances are released from the macrophages such as mitogens, growth factors, etc, which may bring about chronic irritation.   They also alter entry of certain substances into the cell (by affecting the membrane) and reducing the effect of antioxidant action within the cells.   Asbestos is also known to suppress the action of the body’s defense mechanism by overcoming the action of the lymphocytes (Weitz & Luxenberg, 2006). Several structural and functional features have been observed in the cells affected with mesothelioma (which have asbestos particles within the cells): – 1.the suppressor genes against cancers present in the cells may get inactivated when the asbestos fibers enters the cells 2.other cancer-stimulating agents may get activated and affect the cell 3. the DNA of the cell gets altered due to the incorporation of a foreign DNA which encourages cancer formation 4. the DNA repair enzymes may get stimulated and frequently result in a faulty method of repair 5.the cell terminal processes may become abnormal resulting in immortality 6.the DNA sequence may be added at the ends of the cell which makes the cells immortal and results in abnormal functioning (Weitz & Luxenberg, 2006) References: NCI. Mesothelioma: Questions and Answers. 2002. NCI. 5 Apr. 2007 http://www.cancer.gov/cancertopics/factsheet/Sites-Types/mesothelioma Tan W.W. â€Å"Mesothelioma.† 2007. E-Medicine. 5 Apr. 2007 http://www.emedicine.com/med/topic1457.htm Weitz & Luxenberg. â€Å"The Pathophysiology of Mesothelioma.† 2006. Weitz & Luxenberg Inc. 5 Apr. 2007 http://www.weitzlux.com/mesothelioma/Pathophysiology_403723.html

Creon and Aristotle Essay

This paper will primarily concern itself with the comparison of the two approaches to politics from Creon in Sophocles’ play Antigone and Aristotle in his Politics. The basic argument here is that Creon and Aristotle have very little in common in terms of basic political ideas, especially in terms of the role and power of the state in the moral lives of the population. In terms of political ideas, the Antigone concerns itself primarily with the distinction between the state and the unwritten law of custom. The argument of the play itself is that Antigone has every right to bury her slain brother in that it is an ancient custom to please the gods by burying the dead and showing them respect. The central concept here is the rule of tradition and religion, represented by Antigone herself. On the other hand, Creon, who has just emerged victorious in a civil war where Polynices, the true heir, and Eteocles killed each other, leaving Creon as sole ruler of Thebes. Hence, without a real claim to power, Creon stresses the power and interests of the state over all. The written law is central. For Aristotle, the nature of politics is far more complex than the simple state-centered ideas of Creon. For Aristotle, property, classes and the relations between the sexes all have a law and custom of their own, which, when followed, lead to virtue and the good life. Ultimately for Aristotle, to flourish in the intellectual arts is the key to happiness, while for Creon, obedience to a well-ordered state, based solely on written codes, is the key to order and hence, to social peace. In Antigone, there are two ways of looking at the dead Polynices. The first is Creon’s view, that of a dead traitor that deserves nothing but humiliation in order to justify Creon’s own claim to power as well as prevent any further warfare (Sophocles, 585). Second, which is Antigone’s view, that Polynices is a dead Thebian, regardless of the politics involved. Ultimately, the chorus at (Sophocles, 673) holds that Creon is making a major mistake since he is basing his policy on a passing political struggle, while Zeus is immortal and hence, transcends all this politics. Creon, in other words, is letting the specifics of political power interfere with his duty as monarch of Thebes. The smaller picture of the civil war has blurred the more general vision of the nature of political power, that is, the reverence of custom as the ultimate in democracy: Thebians have â€Å"voted† for generations to maintain the old traditions, not to worship the state (Sophocles, 745-750). On the other hand Aristotle writes: â€Å"When several villages are united in a single complete community, large enough to be nearly or quite self-sufficing, the state comes into existence, originating in the bare needs of life, and continuing in existence for the sake of a good life† (Aristotle, bk I, pt 1) Several things are important here. First, that the smaller villages predate the state, and as a consequence, have a certain precedence over the state itself. Putting this differently, the state is the product of already existing villages and other communal organizations, and hence, is dependent upon them. Therefore, Aristotle, early on in the Politics, is arguing for a decentralized political regime where the building blocks of the polity, the villages (or a group of â€Å"households†), maintain their autonomy under the general guidance of the state. Second, Aristotle is clear that the state exists not for itself, but for a further end, that of the good life, the life devoted to the intellectual virtues. The state, in other words, exists in order to maintain the customs of the villages–the traditions of the people–so long as they lead to virtue, the good life itself, the end of all political activity, the end that exists in and for itself. The state is merely an instrument, contra Creon, that sees it as an end in itself, ore more accurately, that his own power exists as an end in and for itself. The very act of deliberation in Greek thought is itself an end, in that it assists in the mental development and contemplative abilities of the individuals involved. The good life, it can be argued, is manifest in political life in that it is essentially an intellectual form of work, the highest that a man can consider. Hence, deliberation is central to the good life and therefore, is beyond the purview of the state. If Aristotle is going to argue that the state is â€Å"according to nature,† then he must also hold that the villages, the ancient customs of the people that go into creating the state, also exist by nature. While Aristotle holds in Part II that the state is â€Å"prior to† the family and individual on the logical basis of self-sufficiency, this is hardly holding to a monolithic state in the sense that Creon holds. The state has no control over such customs, represented by Antigone and the blind prophet in the play. The basic argument then, is that the state comes into existence in order to create a certain level of self-sufficiency, not to destroy the customs of the more ancient forms of village life. Aristotle, in short, would have sided with Antigone. Even more, the question of precedence of the villages vis-a-vis the state shows that the state, though logically prior, must take into consideration the ideas and history of its component parts. Hence, Aristotle has deliberation at the center of his state’s idea. It should be noted that the main source of friction here is the concept of political deliberation. The Antigone sees a number of intelligent and well meaning people, such as Creon’s son, Haemon and his wife, all seeking to reason with Creon over the question of the fate of Antigone and the nature of the civil war in general. But since Creon holds that the monarch is the state, and the state is the monarch, deliberation would be a sign of weakness. Aristotle holds clearly that the citizens of the Greek state, regardless of its location, must be engaged in deliberation and discussion. This is the more practical sense of his state, in that it is an aggregate of pre-existing parts. These pre-existing parts, such as families or individuals, do not disappear when the state is formed, but take their rightful place as parts of the state, and hence, need to be involved in political discussion. The blind prophet Tiresias is, like Antigone, the voice of the â€Å"villages,† the ancient tradition of a people upon which the authority of the state rests. Among other things, Tiresias holds that Creon is â€Å"living in a tomb. † What he means is that Creon has become so obsessed with political power that he has forgotten the purpose of this power. Even more, this power has become radically personalized, centering on Creon himself, rejecting the testimony of his own son, and now, the prophet, the voice of the gods, who has never been wrong. He holds that Creon has placed himself in grave danger in his behavior. Worst of all, none of this will assist Creon in holding on to power or convincing the population that he deserves this power. His approach to politics is contradictory and self defeating (Sophocles, 1185-1205). It is contradictory because he refuses to see the state, as Aristotle did, as a series of component parts united for the good life under the ruler. Creon sees the state in purely personal, and hence, non-deliberative, terms. By the time the blind prophet has left Creon’s presence, politics has ceased to be institutional and now has become personal and autocratic in the literal sense of the word. Creon is the state, and is the power of Thebes, Creon says â€Å"What? The city is the king’s–that’s the law† (Sophocles, 825). This is precisely what Tiresias warned him of. For Creon to listen to the prophet, a man who he clearly respects, would be a sign of weakness. In his confusion, Creon decides to set Antigone free, yet, by the time this is done, she is already dead, as well as his own son Haemon. Creon has listened to nothing but his own insecurity, and now he is paying the price. When Creon says â€Å"the city is the king’s,† he is rejecting the concept of deliberation and democratic discussion. He is placing his interests and possible illegitimacy at the center of law, revealing its weaknesses. What are the major issues, therefore, of contrast? This is a struggle precisely with the question of precedence as Aristotle has stated it: tradition and custom over the â€Å"prior nature† of the state. Aristotle leaves the exact nature of this precedence vague. The state is the first by nature, but this is not a chronological movement, but a logical one. The whole must be prior to its parts, but Aristotle is not thereby claiming that the state existed prior to the family or individual. He is just holding that the only way families can reach true happiness is in a well-ordered state aiming at self-sufficiency. Therefore, Aristotle leaves the exact power of the state rather vague. For Aristotle, the scientist, he is not going to impose a blueprint for happiness for every society, but will show the bare outlines of the nature of the good life. The key passage can be found here: For man, when perfected, is the best of animals, but, when separated from law and justice, he is the worst of all; since armed injustice is the more dangerous, and he is equipped at birth with arms, meant to be used by intelligence and virtue, which he may use for the worst ends. Wherefore, if he have not virtue, he is the most unholy and the most savage of animals, and the most full of lust and gluttony. But justice is the bond of men in states, for the administration of justice, which is the determination of what is just, is the principle of order in political society (Aristotle, bk 1, pt 2). The fact is that the state exists to promote virtue and hence, must give way to it. Virtue is not abstract, but can be found in the customs of the Hellenes, as Antigone herself holds. Justice comes into existence when the various parts of the society come together in harmonious relations, not when the state stamps its demands upon all. What Sophocles might be holding is that the polis only has its legitimacy insofar as it protects the customs and moral foundation of the Greek people. Without this, there can be no virtue and hence, no good life. But where Sophocles and Aristotle differ is in the nature of the state in terms of security. It seems that Sophocles holds that the traditional life of the Greek family is true and right. It brings security in the ancient customs of an elite people. It is the state that provides insecurity, especially when severed from its moral foundations. There is not a moment where Antigone doubts the correctness of her actions, yet Creon exists in a storm of confusion. State power is parasitic on the traditions of a people according to Sophocles. Aristotle might agree with this with strong reservations, but still concede that the state must have a moral foundation on the one hand, and a purpose beyond itself, on the other (Davis, 1996, 27-28, an excellent discussion on the relation between the household and the state). Creon cannot see either. Even more, Sophocles is making the more general point between the two different kinds of order, the cosmic and the human. He holds that it is the former where truth and happiness are to be found. The human order is insecure and based on chance, the outcomes of wars, political factions, etc. (this is the whole thesis of Book 5 in The Politics, cf. Davis, 1996, 102). The cosmic order is permanent, even superior to the gods, the gods themselves are subject to it. The human order is what Creon demands, namely, his order over and above the divine one. Sophocles is holding to an early version of natural law. The customs of the Greeks are not arbitrary, but they are part of a cosmic order. Creon is arbitrary in his decisions, and even the very basis of his power is based on chance. The human order can never be the basis of society, and certainly the state as the supreme (but not only) power in society. The law, to conclude, as it is promulgated by human beings at any time, is a highly limited instrument. It does not change the order of nature, or even the traditions of the Greek mind, which are based on nature, the law of the cosmos, held by all Greek peoples. The citizens must be engaged in deliberating not what the natural law is, but how it can be best manifested under present conditions. Antigone holds to the eternal, while Creon holds to the temporary. Politics is an inferior state of mind than that of the eternal law of the cosmos. Death and the order of the gods will always trump the merely human law, and hence, the human law must partake of the divine order or it is an arbitrary decree, the very essence of Creon’s world. Bibliography: Aristotle (250 BC). The Politics. Trans. Benjamin Jowett. Internet Classics Archive (http://classics. mit. edu/Aristotle/politics. html) Davis, Michael. (1996) The Politics of Philosophy. Rowman and Littlefield Sophocles (442 BC). Antigone. Trans. Robert Fagles. Penguin Classics

The Manager as a Critical Thinker Case Study Example | Topics and Well Written Essays - 1750 words

The Manager as a Critical Thinker - Case Study Example By doing so, author aims to broaden the level of critical thinking as well as communication skills. There is one basic issue which is being discussed in this memo which is basically the outsourcing of the information systems of the State's department of transport. Apart from the main issue, other issues which are discussed include lowering wages, jobs lost by the workers, giving access of information systems to third parties, as well as supporting in next elections if the idea of outsourcing the existing systems is opposed at the appropriate level. While concluding, Glenn, Barbara, outlined that the proposal for outsourcing is not only against the interests of the current employees, but it is also against the State and shall be abandoned in order to save the jobs of many who may be rendered jobless due to relocation of their jobs as well as of their job skills may become obsolete. There are different reasons which are being cited as potential harms of the process of privatizing the information systems. While discussing such impacts, memo discusses following reasons for opposing the move by Governor to outsource the Information systems: 3. By dispersing employees to new locations for jobs, not only their skills will become inferior, but they may find it difficult to cope with the change. Such employees who are nearing their superannuation may find it extremely difficult to learn new skills therefore may be shown the door due to lack of skills and competencies. 4. The proposed outsourcing of the job therefore would result into the job losses for many of the employees as it has historically been witnessed that management hardly keep its promises. What words or phrases are ambiguous The memo contains following ambiguous words and phrases: 1. To outsource and privatize: Outsourcing is not privatization. It seems that the author of the memo failed to clearly distinguish between the two concepts. 2. Executive branch of government: It is ambiguous as to how those employees who are working in a purely technical job can work at an executive branch of the government. From this perspective, it may be inferred that the government may finally lay them off. 3. Proposed privatization is an assault on our union: Again this seems to be a misconception as unions successfully exist into private organizations also. 4. Anti-American: The assumption that outsourcing or privatization is anti-American may be ambiguous because America is probably the only country in the world which strongly advocates free market economies. 5. Foreign agents will bid for this privatization contract: It is not necessary that outsourcing process can only be given to foreign contractors. Local contractors can too offer such services. 6. According to the online website Wikipedia: Wikipedia may not be considered as a reliable source of information. 7. You rebut the governor's proposal: The phrase may be indicating a partial and biased opinion of author towards Governor. What are the value conflicts and

Reflection Paper Essay Example | Topics and Well Written Essays - 500 words - 20

Reflection Paper - Essay Example Art is not something which stays stable but it evolves through time by being influence by everything. Technology is changing drastically over the years due to which art has successfully evolved into a whole new different vision. Now paintings are not just considered to be some creative and modernized images but are also created by the painters by taking the help of modern equipment and material. Though art has been there from the beginning as evidenced by the vestiges of the past but still the technology has made the use of new equipment possible and has provided it a whole new medium. The option of digital art allows people to work with images and colors and create masterpieces, without even having professional training. Other technological changes that have occurred in art during the last few decades include invention of colors spectrum, photography, computer manipulated photography, digital media, etc. (Souppouris, 2014). Graphic designing has become easier for the artists and can be carried out through Photoshop and illustrators, which has opened up a whole new realm for them for concentrating i.e. Web Design. It has also developed a great opportunity for the amateur designers as they do not have to learn much about manual typography and screen printing. Digital art such as ArtRage, Painter and Photoshop allows people to paint without even using an actual brush. In a way this technology improves the painting skills of the individual, as it is faster than working with oil, the painting can be easily discarded and this is much easier than using canvas (Pitt, 2012). American culture has always been the supporter of art even during the depression decade; the Washington State was seen as the home of the national art history, hosting some of the most creative and innovative musical, theatre and performing art (Zimmermann, 2013). For example it was during the darkest days of the great depression when

Tesla Motors Annual Analysis Essay Example | Topics and Well Written Essays - 1750 words

Tesla Motors Annual Analysis - Essay Example Extraordinary events are able to affect the financial standing of any given company because they are unforeseen and unplanned expenses. Natural disasters or things outside the company’s control can cost the company without it being able to plan or cater for the expenses. In the 2013 annual report, Tesla Motors did not report any extraordinary events that affected their financial standing. However, in the notes to financial statements, the company indicated that it has subsequent events, law suits as a result of environmental liabilities and assertion of intellectual property infringement claims by third parties against them in the form of letters. This may have adverse material effects and impacts on their brand, operations, cash flows, prospects and financial standing or position.The two years presented indicates a continued growth and expansion for Tesla Motors over the period. These expansions are both globally as well as nationally as shown by the trends in the companyâ₠¬â„¢s assets and liabilities. Despite the economic hardships experienced in the past ten years, the company increase has been steady. Due to the company’s global expansion and acquisition of new-retail locations, there has been a steady increase in its assets. As the assets increases, liabilities also increase, however, the company’s assets are larger that its liabilities are hence making it to be in good financial standing. The company is therefore capable of meeting their bills and to continue in this trend.