Monday, December 30, 2019

Perceived Balance - Free Essay Example

Sample details Pages: 2 Words: 716 Downloads: 7 Date added: 2019/07/31 Category Literature Essay Level High school Topics: Joy Luck Club Essay Did you like this example? In The Joy Luck Club, by Amy Tan, concepts of balance are highly influential in regards to the stories of An-Mei Hsu and Lena St. Clair. An-Mei Hsu uses faith to find balance in her life after the death of her son, Bing. Lena St. Clair balances all of her transactions with her husband, Harold, in order to stabilize an unequal relationship. Amy Tan, in the chapters Half and Half and Rice Husband, shows how An-Mei Hsu and Lena St. Clair attempt to achieve balance in certain aspects of an otherwise unbalanced life. An-Mei Hsu, in Half and Half, uses her faith in God as a vehicle to seek balance in her life after it became unbalanced. In the eyes of her daughter, Rose Hsu Jordan, An-Mei Hsu lost faith after her son, Bing died. However, she may have not given up in God after all: But later, after my mother lost her faith in God, that leatherette Bible wound up wedged under a too-short table leg (116). The table is a metaphor for life. Each leg represents an aspect of it, and if each aspect fits together, life will be balanced. However, even if one leg is slightly shorter or longer, the entire table will tip. Don’t waste time! Our writers will create an original "Perceived Balance" essay for you Create order The shortness of the leg represents the death of Bing; that event caused the entire table of An-Meis life to become unsteady. However, she used faith as a way to balance it after it had tipped. However, the Bible didnt fix the table in reality, as: Faith was just an illusion that somehow youre in control (121). The illusion that An-Meis faith painted was that the shorter table leg was the same length as the others if she put the Bible lifted it up. However, no matter how much that leatherette Bible balanced the table, it still wasnt a leg. Although An-Mei Hsus method of seeking balance in her life isnt entirely effective, her faith manages to prop up the too short table leg of her family. Lena St. Clair, in Half and Half, balances all her transactions and money with Harold in order to stabilize an unequal marriage. In the minds of Lena and Harold, their relationship is fair. This is because every penny that one person pays is accounted for, and eventually paid back. However in reality, they are unequal: So really, were equals, except that Harold makes about seven times more than what I make (159). The marriage, as a whole, is not balanced. Harold has the power and the income over Lena. The constant transactions with one enough somewhat evens out the relationship. That is why Lena always insists on paying Harold back: she wants to find balance in some aspect of the relationship; she doesnt always want to always be inferior. We started seeing each other for working lunches, to talk about the projects, and we would always split the tab right in half, even though I usually ordered only a salad because I have this tendency to gain weight easily. Later, when we started meeting secretly for dinner, we still divided the bill (155). Because they split the bill, Lena was never in debt to Harold. With this mindset, their marriage would never be tainted, and it would remain pure. However, because Lena usually ordered only a salad, the balance was actually a misconception: she still got the short end of the stick. She still had to pay for part of Harolds meal, and this trend continued into their marriage. Since Lena is inferior to Harold in terms of power, she makes sure to never have to owe him any money, to allow the relationship to be perceived as balanced, when in reality, it is not. Tan gives insight about An-Mei Hsu and Lena St. Clairs two different methods of finding a sense of balance in a confusing world: An-Mei resorts to faith in a higher being and Lena makes sure to never be in debt to her husband. However, neither of the methods are completely flawless; An-Mei faith is deceiving and Lena ends up paying for more than she takes. Do these characters now realize that their need for stability has put them in bad situations, and if so, are they ready to accept that life will always, no matter what they do, be slightly unbalanced?

Sunday, December 22, 2019

Mental Disorders Self Construction in Schizophrenia

Schizophrenia is a mental disorder that has been widely studied. Trudy Meehan and Malcolm MacLachlan, in the article â€Å"Self Construction in schizophrenia: A discourse analysis†, seek to shed light on the topic of self-construction in those with schizophrenia. The main issue they are addressing is whether or not using the discursive model of self-construction will provide a better and more accurate way of analyzing how people diagnosed with schizophrenia construct self as opposed to using only the dialogical model of self. In this study, Meehan and MacLachlan took five men and five women; totaling eight participants altogether (Meehan MacLachlan, 2008, p. 134). It should be noted that participants were not selected randomly, but instead, according to Meehan and MacLachlan (2008), â€Å"were recruited through liaison with the community mental health nurse† (p. 134). Additionally, Meehan and MacLachlan (2008) stated that all participants were currently unemployed, si ngle, living independently by themselves, and reliant on government assistance and benefits for their livelihood (p. 134-135). Once recruited, all participants were given a lengthy interview. According to Meehan and MacLachlan (2008) this interview was â€Å"semi-structured† in that the participants were allowed total freedom to control the interview and take it in any direction they wanted with the interviewer only asking questions to generate talk when things quieted down (p. 135). Once the interviewing process wasShow MoreRelatedSymptoms And Symptoms Of Schizophrenia1267 Words   |  6 Pagesmillion people were diagnosed with schizophrenia. Schizophrenia is a chronic, severe, and disabling brain disorder in which symptoms usually develop in men in their late teens or early twenties, and women in their early twenties and thirties (Anderson, 2014). 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Do you wonder why they act like they do? Their actions could be a result of a type of mood disorder. Mood disorders are part of the Axis One disorders that are found in the DSM IV. Axis One is all categories of disorders except for personality disorders. People who have mood disorders are diagnosed to have a pattern of severe depressive and manic episodes. One major mood disorder that will be discussedRead MoreSchizophreni Symptoms And Symptoms Of Schizophrenia3854 Words   |  16 PagesRunning head: Schizophrenia 1 Schizophrenia 12 Research paper: Schizophrenia in Children Sophia Henry American Public University Abstract Childhood onset schizophrenia is a chronic disabling brain disorder. Schizophrenia was once thought as, as a disorder that only affect teens and adults. It wasn?t unstill recently that doctors and researchers discovered that schizophrenia can affect children under the age of 13. Children have the same sign and symptoms of schizophrenia as adults. 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Fred Markowitz a sociologist who studied relationships of the mentally ill in Modeling Processes in Recovery From Mental Illness, he suggest that mental illness affects social relation- increases in socialRead MoreA New Form Of Punishment And Social Control823 Words   |  4 Pagesmeanings. Some say that rehabilitation has replaced punishment, but in many cases medical treatments have become a new form of punishment and social control† (1992, 1). Rhodes points out our attitude toward medicalization as â€Å"†¦the vulnerability of self, body, and society to illness engages us, to a greater or lesser extent depending on context and inclination, in the same problem faced by clinicians: the need to act, to provide useful understanding or in some other way to contribute to the alleviatingRead MoreNature Of Symptoms And Diagnosis1694 Words   |  7 Pagesspecifies what Teddy’s diagnosis was, Dissociative Identity Disorder is the primary disorder that he should be diagnosed with and Post Traumatic Stress Disorder should be secondary. Dissociative Identity Disorder is characterized by the presence of two or more distinct personality states. The multiple personalities differ in many areas including affect, behavior, memory, perception, cognition, and sensory and motor function. The disorder causes great distress and/or impairment in the individual whoRead MoreA Media Critique Dealing With Olfactory Senses1496 Words   |  6 PagesA Media Critique Dealing With Olfactory Senses in Autistic Children In July 2015, Carina Storrs of CNN reported on a research study that suggested that children who have been diagnosed with autism spectrum disorder (ASD) might not just have social and mental deficiencies, but they may also have olfactory deficiencies as well. The experiment was performed at the Weizmann institute of Science in Israel, and involved observing how long a child took to smell an object. For pleasant-smelling objectsRead MoreEssay about The Discrimination Against People with Schizoprenia in Japan2275 Words   |  10 PagesINTRODUCTION Mental illnesses and socio-cultural dynamics have a long association with each other from historical times to the present (Foucault 1988). The image of the mad person has evolved through the ages and across cultures, where he or she has been revered or treated as an outcast, or as an important accessory in contemporary mental health services (Jilek 1971). Whatever the image, the ‘mad’ person has been considered as being different from others in the population. As Foucault’s (1988)

Friday, December 13, 2019

Fewer and Fewer People Donate Organs Free Essays

Organ donation is an issue that needs to be addressed to all people in all nations. It is a rather controversial issue, but an issue that, if understood correctly, can save many lives. Some strongly claim that in the medical use, organ donation is a very important part. We will write a custom essay sample on Fewer and Fewer People Donate Organs or any similar topic only for you Order Now It can save lives for the people who are affected with disease or for those whom only need organ transplant due to the injury or some other causes. According to some statistics, because of there are not enough organs available, plenty of people around the world die everyday. On the other hand, careful consideration leads others to prevent from donating organs because of religious belief, lack of education, and medical illness. First of all, there are widespread of religious belief all over the world from China to United Kingdom and from Canada to Chile. Buddhism, Islam, and Taoism have some kind of belief in afterlife and natural process in birth. As the result, they came up with laws and rules for the deceased. Buddhism, for example, no one is allowed to touch the corpse of the body for several of hours. This may be too late to save the organs that can be used. Moreover, some believe that all things belong to the Earth. A paragraph indicates that every living grows on Earth. It is the Earth that naturalizes our livings. In order to thank the Earth of providing a variety of sources, we should all pay back ourselves in return â€Å"completely† which have no missing organs in the body. Since laws, rules, and religious belief are made for the dead, we should respect in who or what they believe. In additional, several countries, generally, such as Taiwan, Africa, or even well developed countries do not have the opportunity to receive correct information about organ donation and organ transplantation. There was a group of undergraduate students handing out questionnaires and doing interviews about the knowledge of organ donation and transplantation for their research paper in school. Surprisingly, they found out that the result showed approximately 89% of people the student chose are completely confused and misunderstood whether there are advantages or disadvantages of subsequences to themselves after donating organs. Furthermore, some mistakenly thought the only place in which people can buy and sell their organ is the black market. Government and hospitals, health care systems, and medical insurance companies should provide correct information about donating organs. After receiving positive information, people might have different thoughts about organ transplantation and would attempt to have their organs donated. Finally, people who have existing medical illness or condition are prohibited to donate their organs. Donating infected organs and tissues such as tumor and incurable disease such as cancer lead to deadly high risks to the ones who are receiving. Diseased virus will be transmitted from the donor people who accept the organs with donated organs to the body of the patients’ causing them serious illness or even worse- death. These particularly cells which might be bacterially infected are transplanted and it will be carried throughout patients’ body. Therefore, most of the patients in hospitals who have medical illness or incurable disease cannot donate organs to others. Not only do Doctors or researchers have the right to exam the organ initially but also do the patients need to tell professional what their problems are. In summary, organs are not donated because of the following reasons: cultural belief, lack of education, and medical illness. In the essay, I have given out some examples that support my thesis statement which are the belief of afterlife of Buddhism’s culture, questionnaire handed out by students for their research paper, and patients who suffer medical illness are not allowed to donate organs respectively. In my opinion, people should listen to one’s voice. They have rights not to donate their organs and we have to respect the religious and cultural belief of the minority group of people. On the other hand, others should encourage someone, who suffers no medical illness, to try to contribute their organs to the ones who need them. Moreover, there are no harms for donators to save lives by donating organ after dying. Government and several organizations could provide more information about organ donating to people. How to cite Fewer and Fewer People Donate Organs, Essays

Thursday, December 5, 2019

Leadership Michigan Organizational Assessment

Question: Describe about theLeadership. Answer: Leadership is the art of leading and getting things done by the employees in the organization. An effective leader should have the ability to set clear vision of the organization and share it in effective way among the employees. From the Michigan organizational assessment, it can be viewed that as an effective leader one should engage in three different behaviors. These three behaviors are related to personal support, goal emphasis and work facilitation (Parris Peachey, 2013). It has been found from that assessment that as a leader one personal banker should primarily do goal emphasis. In this behavior, the leader should communicate the clear goals of the organization so that the subordinates can set their own goal as per the overall goal of the organization. As leader, the personal banker should direct his subordinates on how they would communicate with the clients. One of the other important behaviors of an effective leader is work facilitation. One personal banker should keep all their subordinates be informed about the exact way of working. In this way, the subordinates will realize the potential problems faced by them and thus, will get facilitation from the leader to overcome from the problems (Men Stacks, 2013). Therefore, the leader becomes able to solve the complex problem before it becomes too disastrous. Apart from that, another behavior that assists a personal banker to be an effective leader is personal support. For being, an effective leader one personal banker should indentify the personal problems his subordinates that is hindering their production (Parris Peachey, 2013). In this way, the leader would be able to show personal concern for the subordinate that would encourage them in greater productivity. References Men, L. R., Stacks, D. W. (2013). The impact of leadership style and employee empowerment on perceived organizational reputation.Journal of Communication Management,17(2), 171-192. Parris, D. L., Peachey, J. W. (2013). A systematic literature review of servant leadership theory in organizational contexts.Journal of business ethics,113(3), 377-393.

Thursday, November 28, 2019

20 Research Essay Topics Ideas to Research and Write about Hellenistic Philosophies

20 Research Essay Topics Ideas to Research and Write about Hellenistic Philosophies If you are writing on Hellenistic philosophy and need a topic, consider the twenty below: Epicureans Beliefs about Knowledge and the Derived Sources for These Beliefs What Stoic Epistemology Really Is Defining Ancient Skepticism and the Influence Cicero Had On Its Growth Epicurean Cosmos: the Idea of Freedom Within; Concepts of Indeterminism and Anti-Teleology Stoic Ontology as a Criteria for Identity and How Chrysippus Contributed to the Understanding of Identity Stoic Cosmos and the Issue of Freedom Including Determinism and Teleology The Role Posidonius Played in Stoic Physics Epicureanism and the Idea of Moral End Stoic Ethics and How to Live in Accordance with Nature in Peace Different Hellenistic Theories for Affections: Stoics and Epicureans The Theory of Action Within Skepticism and Ethics How Marcus Aurelius Contributed to the Concept of Meditations Understanding Lucretius and His Contributions to â€Å"The Nature of All Things in the World† The Causes and Explanations for Philosophies of Ancient Greece The History of Ancient Medicine and Hellenistic Philosophy The Greek Philosophers of the Hellenistic Times: Contribution to the Philosophies The Epicurus’ Scientific Method and Its Relation to the Other The Transmission of Greek Wisdom Defined by Lucretius Philodemus Contribution to the Greek Understanding of Ethics Emotions, Duties, and the Fate of Those Leading a Stoic Life Aren’t those cool? Don’t forget to check our 10 facts on Hellenistic Philosophies for a research essay and a guide on how to tackle this task. Below is a sample essay on one of the above topics: Sample Research Essay on Greek Philosophers of the Hellenistic Times: Contribution to the Philosophies In the period directly following the influences of such names as Plato, Socrates, and Aristotle, there came the Hellenistic Philosophies and their many great leaders. Hellenistic philosophies arose out of a time period when Greeks had been encouraged to think of life and actions in relation to the greater political landscape, and yet the political landscape had severely changed with the Roman conquering of Greece. It was because of these changes that philosophical schools of thought transitioned their main points away from the contribution of individuals towards the changes politically. They focused instead on the role that people played in making themselves happy and accepting of the things in life as they came. Ethical thinkers transitioned away from grandiose thinking and moved toward the very small, focusing on what elements constitute the nature and the environment in which people live. This influenced the role that people played within this predetermined and microscopic world. The main school of thought during this time period revolved around the atomists. It was accepted by Epicurus, then the stoics and skeptics. Democritus and Leucippus were two famous atomists whose work included the creation of a systematic description in the world of nature. Their findings resulted in a conclusion that all things in the world were made up of small particles and that these particles were indestructible. This meant that no matter what people did, the particles would never be destroyed by them, anyone else or by their actions. According to this philosophy everything was made up of particles each of which had mechanical interactions with one another. This process accounted for everything happening in the world. Because of this theory people were paying significant attention to the consequences resulting from their actions. Another aspect to this thought was that these small particles would naturally collide and smash into one another, no matter what actions were taken; they were controlled by larger elements in the universe. The resulting teachings focused on how human life was passive, and how people could o nly experience the world around them and not control or change it. So rather than focusing efforts on attempts to modify their world or the politics guiding it, people were told that they should focus on living a good life. Living a good life was defined as enjoying more pleasant things in it rather than the unpleasant. Epicurus, the main leader of this philosophy, stated that people should attempt to live a life free from pain, need and sensual desires. It was perceived as natural and if they went not satiated it would result in a mild form of pain. This could be avoided by simply giving into these desires to achieve a pleasure in life. Another notion was that death was a natural removal of personality from the body and nothing to be feared. Instead, people should have accepted death as natural and in the meantime strive to live a life whereby they eat, drink, and remain happy. It was Zeno and Chrusippus who focused on the ideas of the Stoics to counter some of the philosophical elements found in the teachings of Epicurus. The stoics believed that people represented microcosms of the universe and that each person and their actions could be explained in a naturalistic fashion. Stoics believed most strongly, as the name would suggest, in remaining more stoic toward all things in life. Stoicism and stern attitudes were paramount to accepting the fate of life. It was argued by the Stoics that people should accept the things that happen to them and around them without complaint. It was Epicetus who heeded the call of Stoic leadership by promoting the concept that people have very little understanding of how things in the universe work and, what’s more, have very little control over any of it. It was stated that people should never become attached to things or other people in their lives, even friends or family, because all things in life were fleeting or passing and would perish with time. That said, people were encouraged to view all good things in life as a temporary blessing and all bad things as a temporary curse, both of which would naturally pass away. It was Pyrrho of Elis who formed the leading principles for the school of Skepticism. This school of thinking took the ideas of the other two even further by explaining that people should not dwell on things about which they have no knowledge. But the definition of true knowledge was an absolute comprehension, beyond any doubts. This idea was not something which many people could actually attain, and therefore, peace of mind came by not responding to the things about which people could not be absolutely sure. This also meant that people could not judge or act on situations without absolute knowledge, something that afforded a great deal of mental clarity and calmness according to the teaching. References Algra, Keimpe.  The Cambridge History Of Hellenistic Philosophy. Cambridge, U.K.: Cambridge University Press, 1999. Print. Annas, Julia.  Hellenistic Philosophy Of Mind. Berkeley, Calif.: University of California Press, 1992. Print. Brunschwig, Jacques.  Papers In Hellenistic Philosophy. Cambridge: Cambridge University Press, 1994. Print. Gill, Christopher. Hellenistic And Roman Philosophy.  Phronesis  60.2 (2015): 253-265. Web. Long, A. A.  Hellenistic Philosophy. New York: Scribner, 1974. Print. Sharples, R. W.  Stoics, Epicureans And Sceptics. London: Routledge, 1996. Print. VoudoureÌ„s, KoÌ„nstantinos IoÌ„annou.  Hellenistic Philosophy. Athens: International Center for Greek Philosophy and Culture, 1993. Print.

Monday, November 25, 2019

Early Greek Vases essays

Early Greek Vases essays Because of the 3D nature of the canvas, early Greek vase painters had to devise new and effective ways to portray their 2D work of arts onto the rounded vessels. The Greek vase painting styles of the era are divided into three main types (all of which describe their colouring after being fired): Black-figure, Red-Figure and White-Ground. Black-Figure painted vases fall into one of two groups: the miniature style and the grand style. The Franà §ois vase is an example of one of the most elaborate miniature style vases of the time. Its neck is divided into two bands; its belly has four, three of which portray figurines (the last being ornamental); one on the foot giving the vase a total of 6 decorated bands each portraying a different theme. The characters depicted have been painted using the typical black figure technique of the black fill and incision for detailed parts (added colour is used as well). The vase itself has two sides, therefore whether or not the story flows in a circular composition alternates between each band. Because of this and the nature of the vases shape (Volute Krater), it means the vase can be placed differently according to preference to show varied stories depending on which side is in view. The depiction of these multiple mythical stories by using bands to separate them, is an effective c ompositional technique by Kleitias. Another effective feature, and one used in a lot of other vases is the use of ornamental borders accentuate the curves of the handles and sometimes near the base of the vase or framing a frieze. An example of a grand style black figure vase is the Exekias Belly Amphora. The various parts of the vases is emphasised by the decoration in a variety of ways, both ornamentally and using the characters. A chain of ivy vines articulate the flanged curves of the handles with the rounded belly, which is also modelled with the ornamental pattern at the foot and the top bo ...

Thursday, November 21, 2019

Brown v. Board of Education Research Paper Example | Topics and Well Written Essays - 1750 words

Brown v. Board of Education - Research Paper Example The complainants were thirteen Topeka parents on behalf of their twenty children† (Patterson, 2001). They wanted the school segregation – separate schools for white and black pupils as it was recommended (but not required) by the 1879 Kansas law - to be abolished in Topeka. The named complainant was Oliver Brown, whose friend convinced him to join the suit. His third-grade daughter Linda had to attend the school for black children far away that situated far from her house, while the one for white children was close. The District Court ruled in favor of the Board of Education grounding its decision by the decision of U.S. Supreme Court set in Plessy v. Ferguson case (1896), according to which the schools had to be â€Å"separated but equal† (means equal in facilities). In 1954 the case was reargued in the Supreme Court. The question was not whether the educational establishments for children with different color of skin offered "equal" opportunities, but whether th e policy of separate schools for black and white children answered to the Constitution. The justices answered with a strong "no": â€Å"Segregation with the sanction of law, therefore, has a tendency to [retard] the educational and mental development of negro children and to deprive them of some of the benefits they would receive in a racial[ly] integrated school system... We conclude that, in the field of public education, the doctrine of "separate but equal" has no place† (Patterson, 2001). The decision publicized on May 17, 1954 appeared for be the victory for black people. The government stated that the white and black children will be able to attend the same schools by 1963. Ralph Ellison wrote: â€Å"What a wonderful world of possibilities is unfolded for the children† (cited in Rosenberg 1991). From the first sight it seems that Brown is one of the decisive moments in American history. However, the more one investigates the issue, the more doubts arise. The ques tion is has Brown case been really so important in achieving those wonderful things Ellison wrote about? I would like to focus on only two key legacies of the case: its influence on the struggle of black people for their rights and its influence on desegregation of educational establishments for black and white pupils and the quality of education in these establishments. From the first sight it seems that Brown case impact on the civil rights movement is very clear as it served as the stimulus for the well-known Montgomery school bus boycott. Another milestone was the Little Rock case happened in 1957. The Supreme Court decision made President Dwight Eisenhower involve the troops to enforce it, which was a token of desegregation. But even this token would never take place if not Brown case. At the seventh anniversary of Brown, on May 17, 1961 in New Orleans the Freedom Rides were scheduled to come. His timing is another evidence of symbolic value of Brown case decision. Unfortunatel y they did not reach New Orleans in time due to strong opposition. Well-known black students’ sit-ins in Greensboro were inspired by desegregation of the schools in the South between 1954 and 1960. So, as we can see there was a chain of causations. However, some historians and among them Gerald Rosenberg, think that Brown case has not made such a considerable impact on the escalation of the struggle for civil rights in late 1950s or 1960s. He indicates that the press gave too little attention to Brown case in general

Wednesday, November 20, 2019

Does the efficient market theory apply on the forex market Fundamental Literature review

Does the efficient market theory apply on the forex market Fundamental analysis Vs. Technical analysis - Literature review Example In the international trade, the buyer or seller of the products wants to have payment in his home currency. This needs an exchange of currencies from that of a seller to that of a buyer. Any international trade will involve in any two instantaneous transactions: Exchange of the products in a physical form Sale or purchase of foreign currency In any international trade, the sale or purchase of any product will affect only one the parties in the foreign exchange. Suppose, If a British importer buy ? 100,000 worth of products from an American manufacturer, and the invoice is billed in US$, the burden falls on the British importer to buy ? to complete that business transaction and vice-versa. Thus, the party assumes the risk that the exchange rate on that specific date of conversion is positive to that party. (James, Neelankavil & Rai 2009:246). The Forex market is operating on an international basis where currency of each nation is bought and sold freely. The forex system was introduced in the 1970s at the time of introduction of free exchange rates and the price of one currency, and the price of one currency against another that happens from demand and supply that are only decided by the market participants.(Dicks 2010: 5). Forex market can be termed as a perfect market as it cannot be either monopolised or controlled by any of its participants. Due to ever increasing number of transactions on a daily basis makes it as the biggest liquid financial market and as per an estimate, money transaction involves in the forex market form up to US$ 6 trillion per day. This figure is only a tentative figure as the exact amount cannot be quantified due to the transactions are not centralised on a forex single exchange. With the help of telecommunication, trading is carried over all over the globe and with electronic networks with five days in week and 24 hours a day and there are dealers quoting currencies in each time zone through the main central markets: New York, London, Frankfurt, Hong Kong, Tokyo, New Zealand and Australia. (Dicks 2010: 5). The forex market is being able to maintain its goal and avoid being manipulated or controlled by any few or one of its participants since the volume transacted is so high that if any of them would want to distort by changing price at their volition, they have to operate with hundreds of billions of dollars. That is why forex market cannot be swayed by any single participant and even though, there are scenarios where large transactions can appear to assume control of the forex market for a few minutes, the balance is restored again instantly due to the great liquidity associated. This also permits traders to derive revenues by closing and opening positions within a few seconds. (Dicks 2010: 5). The place or venue for the sale and purchase of foreign currency is called as the foreign exchange market. This research essay will make a complete literature review on an efficient market hypothesis of forex market, inc luding fundamental and technical analysis, also offers a brief history on the forex market and overview of the market in an exhaustive manner. Definition of Foreign Currency A foreign currency rate denotes to the price any person pays in one currency to buy another currency. It is to be observed that a currency is analogous to any other product namely food or gold; its price is decided by the supply or demand for the said product. For instance, if a forex dealer quotes US$ 1.35 per ?, then he is quoting US$1.35 for the sale or purchase of per ?. (James, Neelankavil & Rai 2009:247). Quotes for exchange rates are available either for instant release or for the future delivery. For the immediate delivery, the price of foreign currency is known as spot rate. Due to introduction of advanced IT in the forex transactions, now it is made possible for a spot transaction to be cleared or settled on the same day is possible. The largest consortium of the

Monday, November 18, 2019

Partnership between Department Manager and Human Resources Essay

Partnership between Department Manager and Human Resources - Essay Example Besides, they are best suited to give a critical assessment of each candidate. Departmental managers are essential in recruiting employees in many ways. Firstly, they understand existing knowledge or skill gap within the organization at a better level, besides those stipulated for recruitment. Secondly, they handle the staff at department levels and are best suited to identifying best specific criteria in selection stage among a pool of qualified candidates (Buller & McEvoy, 2012). Also, they are a linkage to the overall organizational management and its strategic plans. Besides, they are involved in drafting organizational goals at the departmental level. Because of their expansive knowledge on strategic planning within a department and the entire organization, they are therefore best suited for selecting prospective employees (Oyer & Schaefer, 2011). While HRM typical role of planning and coordinating workforce is driving force in hiring, the input from departmental heads is highly helpful (van Donk & Esser, 1992). Together with the HRM, departmental chairs are useful in matching employees skills to the job. Moreover, departmental heads understand dynamics and work-related issues. They are best suited for designing interviews guidelines and areas to assess knowledge and experience for a particular job in the department. To recruit best-suited staff, the input from departmental heads cannot be overemphasized. They are best acquainted with operational management and specific skills needed for particular jobs from their departments. Building partnership helps tap the best staff for existing opportunities. Van Donk, D.-P., & Esser, A. (1992). Strategic human resource management: A role of the human resource manager in the process of strategy formation. Human Resource Management Review.

Friday, November 15, 2019

Financial Accounting Theories: Questions and Answers

Financial Accounting Theories: Questions and Answers In the nature of theory, a positive theory of accounting or Positive Accounting Theory is a descriptive theory, which describes particular aspects of financial accounting practice. It seeks to predict, observe, and explain which accounting methods accountants will or will not use in particular circumstances and why managers and/or accountants elect to adopt particular accounting methods in preference to others. While a normative theory of accounting is a prescriptive theory, which prescribes how accounting should be undertaken. It generates guidance about what accountants should do. It seeks to tell accountants which accounting method in practice is the most efficient or equitable process and hence, which accounting method accountants should use. In the concept of theory, a positive theory of accounting is developed through inductive reasoning that is, through observations. The theory developed is based on observing what accountants do. While a normative theory of accounting is developed through deductive reasoning that is, logical reasoning. The theory developed is based more on the use of logic that is, what accountants should do rather than observation. If a normative theory of financial accounting has been developed to prescribe how we should do financial accounting, is it possible that we can decide to reject the theory because we do not with agree with a central assumption of the theory (such as an assumption about the objective of financial reporting), but at the same time decide that the theory is nevertheless logical? Explain your answer. Yes, we can reject a theory even that the theory is logical. For instance, the capital markets that we use as an assumption are efficient. Besides that, individuals are motivated by self-interest bind together with the wealth maximization. It might lead us to make particular prescriptions about what information organizations should produce. Self-interest means a core belief about what motivates individual action. However, we might consider that the prescriptions provided by the theory are unsound and potentially even negative impact to particular groups within society if we reject these assumptions. In short, we might even to believe that the theory is logically developed. Is the study of financial accounting theory a waste of time for accounting students? Explain your answer. In my opinion, the study of financial accounting theory is not a waste of time for accounting students. In fact, it is important for accounting students to study and understand financial accounting theories. This is because; accounting theories aim to provide a coherent and systematic framework for investigating, understanding and/or developing various accounting practices. The evaluation of individual accounting practices is likely to be much more effective if the person evaluating these practices has a thorough grasp of accounting theory. Without a thorough theoretically informed understanding of accounting, it is difficult to evaluate the suitability of current accounting practices, to develop improved accounting practices where current practices are unsuitable for rapidly changing business situations, and to defend the reputation of accounting where accounting practices are wrongly blamed for causing companies to fail. Hence, the insights from a varied range of accounting theorie s are essential to the process of continual improvement in financial accounting practices. In addition, students of financial accounting will also be required to learn how to construct and read financial statements prepared in conformity with various accounting standards and other professional and statutory requirements. In their working life, whether or not they choose to specialize in accounting, they could be involved in such activities as analyzing financial statements for the purpose of making particular decisions, compiling financial statements for others to read, or generating accounting guidance or rules for others to follow. As such, the better they understand the accounting practices underlying these various activities, the more effective they are likely to be in performing these activities and therefore, the better equipped they are likely to be to succeed in their chosen career. Explain the meaning of the following paragraph and evaluate the logic of the perspective described: In generating theories of accounting that are based upon what accountants actually do, it is assumed (often implicitly) that what is done by the majority of accountants is the most appropriate practice. In adopting such a perspective there is, in a sense, a perspective of accounting Darwinism a view that accounting practice has evolved, and the fittest, or perhaps best, practices have survived. Prescriptions or advice are provided to others on the basis of what most accountants do, the logic being that the majority of accountants must be doing the most appropriate thing. From approximately the 1920s to the 1960s, theories of accounting were normally developed on the basis of observation of what accountants actually did in practice. They were developed by the process referred to as sense. This can be contrasted with a process wherein theories are developed by deductive reasoning which is based more upon the use of logic rather than observation. Besides, returning to the use of observation to develop generalisable theories is based on the common practices which were codified in the form of conventions of accounting after observing what accountants did in practice. These approaches of the theories were adopted by Notable theories, which careful observation of accounting practice revealed patterns of consistent behaviour. For example, it could be observed that accountants tended to be very prudent in measuring both revenues and expenses. Where judgement was necessary it was observed that accountants usually underestimated revenues and overstated expenses. The result was a conservative measure of profit. Similarly, it could be observed that accountants behaved as if the value of money, which was the unit of account, remained constant. These observations of accounting practice led to the formulation of a number of hypotheses such as that where judgement is needed, a conservative procedure is adopted and that it is assumed that the value of money remains constant. These hypotheses were confirmed by many observations of the behaviour of accountants. While there was a general shift towards prescriptive research in the 1960s, some research of an inductive nature still occurs. Research based on the inductive approach has been subject to many criticisms. For example, Gray, Owen and Maunders (1987, p. 66) state that studying extant practice is a study of what is and, by definition does not study what is not or what should be. It therefore concentrates on the status quo, is reactionary in attitude, and cannot provide a basis upon which current practice may be evaluated or from which future improvements may be deduced. What role do values judgments have in determining what particular accounting theory a researcher might elect to adopt to explain or predict particular accounting phenomena? Value judgements have a major power to make with what theory a researcher might elect to use to explain or predict particular phenomena. These indicate that, we must consider the particular accounting theory researchers might use to explain the companies elect to produce information about their social and environmental performance. In case, I believed that company managers are motivated by self-interest. At that time, I would embrace a Positive Accounting Theory. A Positive Accounting Theory has self-interest as one of the fundamental assumptions about what drives human behaviour. These people would have a trend towards believing that all human activity. The activities include the disclosure of social and environmental information. This means that, it is undertaken to the limits that the activity can be related back to positively impacting the managers wealth. Besides, it typically requires people of current generations to offer current consumption to extent it is in the interests of future generations if I was a researcher who holds a vision of sustainable development. In this way, I would reject Positive Accounting Theory as self-interest and sustainable development are to mutually exclusive. For example, researcher would embrace another theoretical perspective such as legitimacy theory. However, there are no researchers in the area of social and environmental accounting enfolds Positive Accounting Theory although it is interesting to note that. Marks and Spencer: Human Resource Management Marks and Spencer: Human Resource Management Company Profile MS made a humble beginning as a single market stall; and have grown to become one of the UKs leading retailers of clothing, food, home products and financial services. MS employs 68,000 employees over 30 countries, has more than 500 stores and cater tens of millions of customers each and every week. MS is committed to provide superior quality products and that too at attractive prices. MSs turnover is  £8 billion. Values Success story of MS has been built on a number of core company values that have remained almost unchanged. These values are: Quality   Delivering excellent standards consistently. Value   Delivering exceptional value to customers. Innovation   Need to continue to be at the forefront of innovation in both general merchandising and food. Trust   The most trusted retailer. MS have a proud heritage of staff welfare, customer care and involvement in the community. Service   They are committed to deliver the best services to customers. Valued   Employees contribution to the business is rewarded. Fairly treated   Employees are respected and valued, whoever they are. Proud   Employees take pride in everything they do. Committed   To delivering great customer service. Involved   Employees are informed of new developments and kept up-to-date with the progress of the company. Challenged   Employees challenge each other constructively every day and work at full potential. From the above mentioned points it is clear that quality of Human Capital at MS forms the basis of their values. Its all about creating a working environment that encourages people to add to their skills, and where theyre provided with everything they need to achieve their potential. (Belinda, HR Head, MS) HR Policies and Rules: Service Rules: Promotion Policy Rules: Any opportunities for promotion are open to all and depend on ability, skills and experience. Wage Structure: Each job is positioned within a reward level according to level of responsibility and market value. This enables MS to: Provide competitive salaries for each job taking into account market rates. Reward everyone according to their contribution. Payment is by BACS (Bankers Automated Clearing System) so it goes straight into employees account. How pay is calculated If a person is on an hourly rate of pay, monthly pay is calculated as follows: Store administered employees (Hourly rate x minimum agreed weekly committed hours x 52.25)/12 Head Office administered employees (Hourly rate x minimum agreed weekly committed hours x 52)/12 For those on an annual salary, the calculation is: Annual salary/12 * The Company reserves the right to suspend pay where an employee fails to notify about absence from work. Employee motivation welfare schemes: Reward Policies Marks Spencer believes in sharing its progress and profitability and reward accordingly. They offer a range of benefits which are service-related, so they build up as service of an employee increases. Each element of the benefits package is reviewed regularly to ensure it remains competitive and maintains Marks Spencer as a leading employer. Some of them are: Employee Discount Car Allowance Healthcare Offers MS offers following healthcare options to all monthly paid employees and their partners: Private health insurance Dental plan insurance Hospital Saving Association (HSA). Travel Expenses Travel is an integral part of work for many people. Marks Spencer offers travel options and expenses so employees can travel in a secure and comfortable manner. Social Activities The Company provides a grant each year for sports and social activities which are organised at business unit/store level. Freeshares Sharesave Schemes Sharesave allows to save tax-free for three to five years and at the end of that period employee can buy Marks Spencer shares at a specially discounted price. Season Ticket Loans Catering They provide a subsidised catering service for all employees. Lifestyle Options MS provides following options and benefits: Flexible working Including a range of options: part-time working, job sharing, term-time working Unpaid special leave up to nine months. If an employee have two years continuous service and the timing fits with the operation of the business , he can take up to nine months unpaid leave. Paid special leave In case of serious personal difficulties, e.g. where a child is hospitalized. Unpaid leave up to 48 hours. Political appointments If an employee has a minimum of five years service, a break of five years is available for all who are wishing to become candidates for any UK or European parliament or assembly. Public duties/involvement in local community In case of any other public duties to attend, an employee can speak to his line manager for adjustments. Justice of the Peace or school governor If an employee intends to become, a Justice of the Peace or school governor, adjustments are made in the working hours. Armed Forces Volunteer Services Offer a period of paid leave to volunteers and ex-service men and women who are required to go on annual training exercises. Confidential helpline A 24-hour confidential support service which help employees to manage stress, personal, traumatic or financial issues which are affecting their attendance or performance at work. Maternity, Adoption, Paternity and Parental Leave entitlements. IVF Provide support if an employee or his/her partner is having IVF treatment. Fostering Support is provided if an employee is considering to become a foster parent. Health safety rules: MS is committed to ensure the health, safety and well being of all its employees, customers and others who visit or work in their premises. MS Policy on Health and Safety includes: The Health Safety Committee It advises on health safety policy, monitors its effectiveness and reviews key performance measures on a quarterly basis. The information is provided by the Fire, Health Safety Officer Network Groups which also meet quarterly. Information from each location is exchanged with Fire, Health Safety Officers at Business Involvement Group Meetings (BIG). The Store/Site Manager The Store/Site Manager is responsible for ensuring with Fire, Health Safety Officer that Company Health Safety Policy is implemented. This includes: Suitable Induction and Legislative Update training for Fire, Health Safety. The prevention, investigation and the reporting of accidents. The completion of ongoing Risk Assessments and maintenance of known hazard information. The Fire, Health Safety Officer (FHSO) He assists the Managers and works closely with the Central Retail Operational Support Fire, Health Safety team. Business Involvement Groups (BIGs) It represents all employees in a two way communication. They discuss health safety policy, performance and implementation as an agenda item at each meeting and update the business through the FHSO Networks. Retail Operational Support Group This group is responsible for determining and monitoring the Fire, Health Safety Risk Assessments, work practices and enforcement measures. Property, Development and Facilities Management They are responsible for the provision of working areas, equipment and materials that are safe and dont pose any risk to health. Occupational Health Services Under this, they provide advice and support to line managers on managing the impact of work on health, and health on work. It creates to safe, secure and pleasant working environment for employees. Training and development:  Personal Development Learning career development MS is committed to develop its employees into skilled, customer-focused, enthusiastic and motivated employees. They do this through training, developing the necessary skills and knowledge to perform effectively and fulfill potential. An employee is equally responsible for learning and development. One should actively identify training and development needs by recognising strengths and weaknesses. Proper formal training consisting of coaching and practical on-the-job experience, supported by a wide range of learning resources is provided. Training is given as and when required e.g. the implementation of new systems. Employees with disabilities MS help disabled employees to realise their full potential and provide them with the same career prospects and promotional opportunities that are available to all employees. In addition, they are provided with the retraining, rehabilitation and reasonable adjustments for those who become disabled during the course of working life. Review of performance Line managers review performance continually in order to assess how a particular employee is doing. It helps employee in assessing themselves and look for further development. Managing Diversity: Marks Spencer have a diverse range of employees and are committed to an active Equal Opportunities Policy. This doesnt just cover recruitment and selection procedures, but runs right through training and development, appraisal, promotion opportunities and eventually to retirement. MS is highly dedicated and committed to promote an environment free from discrimination, harassment and victimisation and work hard to ensure everyone is offered equality of opportunity to achieve their full potential. All the decisions are objective, free from bias and based solely upon work criteria and individual merit.   Highlights of Equal Opportunities Policy are: Promote a working environment free from discrimination, harassment and victimisation on the basis of: gender, sexual orientation, marital or civil partnership status, gender reassignment race, colour, nationality, ethnic or national origin, hours of work religious or political beliefs disability age Adequate concern is shown towards individuals personal circumstances and the needs of the business in order to find solutions to such issues. Reasonable adjustments are made to ensure that disabled workers or applicants are not placed at a substantial disadvantage by a practice or policy that exists at MS. Proper help is provided to people with disability or who have learning difficulty to complete the application process online and also in telephone assessment.

Wednesday, November 13, 2019

English Coursework: Macbeth Essay -- English Literature

English Coursework: Macbeth In this essay I will be discussing who is responsible for the death of King Duncan In Shakespeare’s play ‘Macbeth’. The main character in the play, Macbeth, murders King Duncan. However, I feel that he was not totally to blame. I believe that both Lady Macbeth and the three witches played a part in his death and this should not be overlooked. The three witches are all sisters. We first meet the witches in the very first scene of the play when they are on the heath casting a spell. Shakespeare sets the mood of the play by having them on the moor in the thunder and lightening. This creates a feeling of evil. This is where the witches first mention Macbeth. Where the place? Upon the heath. There to meet Macbeth. The witches first meet Macbeth in scene three of act one when he is riding home after being one of the heroes in the war. He is with Banquo when he bumps in to the three ugly sisters. Macbeth is amazed to hear the witches’ prophecy. They foretell that he will be the Thane of Cawdor and will go on to be King. All hail, Macbeth! Hail to thee, Thane of Cawdor! All hail, Macbeth! That shalt be King hereafter. This stuns Macbeth because he knows that the Thane of Cawdor is still alive. He doesn’t understand how he will become King of Scotland either. He wants to know more from the witches. Stay, you imperfect speakers, tell me more: By Sinel’s death I know I am Thane of Glamis; But how of Cawdor? the Thane of Cawdor still lives, A prosperous gentleman; and to be king, Stands not within the prospect of belief, The witches’ prophecy has put the idea of becoming king into Macbeths mind. He starts to think about it and how it can become true. By th... ... Act 1 Scene 7. But his wife forces him to do the deed by saying that she will leave him if he does not kill him. So that shows that he would not have done it unless his wife (Lady Macbeth) had threatened to leave him. He then kills the king but it is all thought out by his wife so that he will not get caught. Showing that it is that wife that wants it to happen more than Macbeth does. In conclusion I would like to say that I think that lady Macbeth is at most fault because Macbeth would not have done it if Lady Macbeth had not of forced him. But it is true that she would not have got the idea unless Macbeth had heard it from the witches. I don’t feel that Macbeth is at any blame because as I have said he would not have done it unless his wife had forced him. I also feel that the death of King Duncan was half Lady Macbeth’s fault and half the witches.

Monday, November 11, 2019

Analysis of the Unforgiven

Analysis of Unforgiven Brenda J. Thompson ENG 225: Introduction to Film Nathaniel Millard October 5, 2009 Summary While the movie Unforgiven (1992) directed and starring Clint Eastwood, as William Munny, is in the genre of a western in the late 1800’s. It has a basic theme that we are still making movies about today, justice and what is acceptable and what is not acceptable in our search for it. It is a story of a journey that one man has to make in order for him to care for his children but it ends up being so much more of a journey than he anticipates. This movie is the ultimate of good versus evil on a couple of different levels. It is good guy versus bad guy and it is the evil within fighting the good within and the constant battles that both of these different levels bring to the main character and the other characters of this film. Does justice prevail in this film? Level of Ambition This movie’s level of ambition was that of a typical Clint Eastwood film, straightforward, deep and controversial. Clint Eastwood is known through his characters as the hard, smart talking, no nonsense, afraid of nothing type casted actor and so his films that are directed by him bring a whole new level to that type of character. He brings the softer side to these characters that we do not expect to see. He reveals the inner dilemma within his character to show that just because someone has done some really horrible things in their lives that does not mean that they do not have internal struggles between what is right and what is wrong. The consciousness of the guilt, the validation, and the justification of what he is doing, eats at him and his inner struggles that come with knowing what he has done but seems to diminish over the length of the movie. It seems to get easier for him to accept what needs to be done and just does it even though he no longer wants to do it. Thematic Elements The central idea of this film is injustice and what can happen when an injustice is made right in the eye of the beholder. This movie had hit on several different perspectives regarding its focus and was dependent upon which character it was highlighting at the time. One of those perspectives being from that of the main character William and his constant battle within himself to stay true to his goodness and not to allow the old evil side out. Another perspective is that of the working women who just want to be respected and not feel as though they are personal property. The Sheriff, Little Bill, who was played by Gene Hackman had of course another perspective on the whole situation which was to play off the entire ordeal by fining the two culprits instead of arresting them. With that being said, this film covered several categories regarding a central idea and subordinate ideas. Although I found injustice to be the central idea, I also felt that there were other categories that were touched on. Truth of human nature (Boggs & Petrie, 2008, pg. 26) and how even though this took place in 1880 you could still feel the injustice today and feel those feelings that were portrayed by the characters wanting to make this right although not all the characters wanted to make it right for the same reasons. The social problems that were in this film, which were the crimes against women, social acceptance and the draw that money has always and forever will have on us as a society are still prevalent today therefore we can understand and appreciate what is happening. We know now as a society that we cannot take the law into our own hands but in 1880 it was prevalent and more acceptable therefore we can relate as maybe we wish he could sometimes take the law into our own hands and make an injustice right when one has been wronged. Setting and Set Design The filming took place in the wilderness of Alberta, Canada and one scene (the train scene) in California. The majority of the scenes were either out in the wilderness or within the small town of Big Whiskey’s saloon and the adjacent main street during the fall and winter season of 1880. The buildings were dark, small and gloomy on the inside and due to the fact that the majority of the movie took place in the nighttime hours and it was stormy more than not, the outside was just as gloomy as the inside. The lighting was minimal as it would have been back then bringing mood with it. The foreshadowing of the stormy weather worked in making this movie what it was, the rain seemed to let you know when something was coming. As much as the wilderness scenery was beautiful, I found it downplayed by the drab colors of the costumes and the non use of color throughout the entire film. It seemed as though the only time color was used was determined by what that particular scene was about. For instance, as English Bob came into town the only item of color was the drab red of the stagecoach, so we knew whoever was in that stagecoach was going to become an important character to a scene coming up, everything else was a muted earth tone of tan, brown, green and blue. As stated in our text a director may simply let their settings just be a backdrop and let the action of that scene take over. (Boggs & Petrie, 2008, pg. 74) This was exactly how this movie was told; it focused on the story instead of glamorizing it with colorful costumes and scenery. We needed to see the drabness of the subject in the muted colors of the movie. Another scene that showed a pop of color was that of William (Eastwood) and Ned (Freeman) were having a conversation where William was trying to make himself and his friend believe that he was no longer an evil person, he no longer drank and no long er killed and at that point their horses walked past some very bright yellow colored trees which just brought a sense of hopefulness to that section of the movie. As if by justifying his goodness it truly made him a good man, the validation from his friend was needed by him as a reminder that he really was a good man, that this couldn’t make him a bad man again because he had been good for so long. Sound and Score The first scene of the movie was that of William Munny in the distance tending to his farming as the sun set on the other side of him. The only sound at that time was that of a very soft playing guitar that had the feeling of a ballad, soft and gentle. For the remainder of the movie the sound and scores were very minimal. Natural outdoor sounds, animals, the breeze, rain were the sounds heard most of the time. Music was minimal and was used for dramatic pauses when no words were necessary and the message needed to sink in or to build up to an upcoming scene. The softness of the music was calming and not too overbearing especially in the action parts of the movie when some directors scream music. Clint Eastwood in this movie chose to use music to â€Å"reinforce the rhythms of the action† (Boggs & Petrie, 2008, pg. 375) instead of making it a priority. He used music the same way he used his colors. I found that during the soft reflective moments of the movie that the music was that of a sole guitar or very soft music and when it involved a little more action an orchestra was involved. The most profound sound of all was that of the rain. Depending upon the message coming through made the difference between how hard it was raining and how loud it was heard. Not only was the rain foreshadowing but also the sound of the thunder and lightning that was used. It was letting us know that something was coming, something was going to happen and it was an integral part of the film. Casting and Acting Performances As it is explained in (Boggs & Petrie, 2008, Introduction to Film) â€Å"In the choice of actors, one director may take the safe, sure way by casting established stars in roles very similar to roles they have played before. † Clint Eastwood is well known for his hardened characters and his experience in westerns. I could not imagine any other actor portraying William Munny. Clint Eastwood brings to the table a hardened character that transforms himself from an uncaring murderer to a loving husband and father back to his hardened man that has to make justice where there was none. Little Bill (Hackman) was a typical sheriff of the time where he laid that law with an iron fist and was going to lay that law any way that he could. In the film you want to believe that Little Bill is one of the good guys but in the end he is no better than the men he was trying to run off. In one scene Hackman was explaining that he did not like men of no character or assassins but in true life really was no better than them but justified it to himself with his badge. Morgan Freeman played Ned, William Munny’s old partner in crime. He had also retired from the killing fields and was now a farmer married to his Indian wife, Sally Two Trees. Ned truly believed he could help his old partner but by the end of the film had realized that he could no longer kill someone and chose to return to his wife but not before being captured by Little Bill’s crew and ultimately killed. Freeman brings a sense of calmness, stability and outright warmth to the film and breaks up the stark harshness of William Munny’s character and the haracter of Scolfield Kid, played by Jaimz Woolvett, a young man looking to make some money but has no experience with that of a paid assassin or of life experiences in general. He was a simple character but one that grew throughout the film to make a realization that his view point on a glorified act has sharply turned and took another route. As the characters seem to complement each other and all of the actors seemed to fit each character to a tee, there are not too many actors in my m ind that could have lived up to the actors that were chosen for these roles. I found one character flat but only because she was written that way, I do not blame the actress as I think she did a great job, it was the character as a whole. Screenplay and Narrative Structure Clint Eastwood, as the director, chose to tell this story very simply by filling the audience in with a written narrative in the first scene. It tells you about the main character prior to this time in his life without taking up more time than was needed. It was straightforward and simple. It was not told through any one character but you could feel the story through each of the characters it was focusing on in that scene. As there is no way of knowing how the screenplay was written it is hard to tell if Eastwood followed what the screenwriter had envisioned or what he envisioned but for what it is worth, Eastwood brought himself to this film in a way that shows not only the hard side of a prior life of killing but the softer side of a man that chose the good of a woman and wanting to please her. There is also a narrative at the end of the film that lets us know that William Munny chose in the end, his children and his wife’s goodness. He chose to leave and moved himself and children to Los Angeles and works productively in dry goods. We know that not only did he make it through that darkness but came full circle twice. He started out killing, bettered himself with the help of his late wife, killed again when his friend was killed because of the act that he committed and then went back to the goodness when he felt as though justice had been served. Once his friend was killed and he took a drink of the alcohol, he lost himself in his old ways as the anger and guilt came bubbling out. Once he felt as though he had righted a wrong, he took his children away from all of the bad and started anew. Objective Evaluation Overall this film was successful in bringing to an audience a western drama with compassion, with ignorance, with greed, with honesty. It showed the softer side of a killer, one side we don’t normally see in a film, we saw the journey of a man trying to find who he is without being defined as an assassin and the struggles within that journey. By suppressing the colors and tones of the film and leaving the lighting at a minimal it really focuses on the feelings and the story as a whole. It wasn’t about the actions but about how people react to certain situations (especially when information is misconstrued) for an example, this all started by a whore getting cut in the face but by the time the information was received by William Munny, the crime had more than doubled in severity. If the story of the cutting had stayed true would this story ever had happened? Would the characters have wanted to kill those men if they had known she still had her fingers and such? Maybe that was what William Munny’s inner struggle was about once he had met the cut woman. The story was easy to follow and William Munny’s character was easy to like, he had been trying to live right for 11 years but when he realized he couldn’t provide for his children because the pigs were getting sick, he had to resort to what he knew he was good at. Only problem was that he found that he was extremely rusty at it, from his shooting skills to his eyesight, he wasn’t the same at it and it didn’t feel good to do. The emotions in this film were portrayed wonderfully from Alice the fiery working girl to the laid back calm character of Ned. You could feel their emotions and understand them and connect with them as people. Final Analysis In closing, the movie Unforgiven was a great movie filled with emotion and heroism. Although this movie was about injustice and human nature, it was also about healing, renewing and hope. As gloomy as the subject matter was, it was also about hope and realizing that no matter what you have done in the past you can make a choice or choices and make a new life that doesn’t have to involve criminal behavior. People like to think that justice always prevails so this movie provides that. It provides justice for the girls but at the same time caused a ripple effect and they got more than what they had bargained for, not expecting as much bloodshed as this one incident had caused. Clint Eastwood and the other cast members made this story a believable one. Not only is Munny (Eastwood) a somewhat cold type of character you end up seeing sides to him that make you like him as a person. Not only are we willing to forgive his past, we want to see him succeed whereas Little Bill (Hackman) was in a position of superiority and used it to intimidate and manipulate his way of running things. I found this character to be arrogant which showed when in building his home, asked no one to help him. Clearly it was needed. The only character I found to be flat was that of Delilah (Anna Levine), victim of the cutting. I can understand that her character might be a little timid after the ordeal but found her to be flat throughout the rest of the film and wish she had more of an impact. Overall this movie was a nice movie to watch. Not only was it easy to follow it made you want to continue watching to see what happens. The characters are believable and the storyline tells an entire story. The use of muted colors and natural sounds lent to the mood and tone of the entire movie. The focus is of the story neither the scenery nor the costumes but was strong enough to stand on its own without going over the top. Not only was this film a western but a drama as well, great for men and women as it touches emotions and evokes emotions on both sides of the gender box. References Boggs, J. , & Petrie, D. (2008). The Art of Watching Films (7th Ed. ) with tutorial CD-ROM. Mountain View, CA: Mayfield. ISBN: 9780077282301   Peoples, D. W. & Eastwood, C. (Writer/Director). (1992). Unforgiven [Motion Picture]. Hollywood: Warner Bros. Pictures

Friday, November 8, 2019

The Syrian Protests and American Intervention

The Syrian Protests and American Intervention It is now over one year since the Syrian protests, which kicked off in Dara’a, a small agricultural town in the country, begun. The Syrian police met the small uprising, which brought together a handful of people, with ruthlessness and brutality beyond the expectations of many people, thereby inciting more people to join the course.Advertising We will write a custom research paper sample on The Syrian Protests and American Intervention specifically for you for only $16.05 $11/page Learn More Today, barely all towns in the country have experienced violent protests against the long reigning president Bashar Assad and his family. According to the United Nation’s estimates, approximately 9000 people, most of them soldiers, have died in the violence that has continued to rock most parts of the country[1]. However, human rights groups and journalist put the estimates much higher at 30, 000 people by October 2012. They claim that government’s e fforts at hiding the real happenings in the country have led to a serious clamp down on any forms of journalistic access, thereby denying the international community any chance of getting up-to-date information on deaths, property destruction, and atrocities against women and the minority. As a result, the international community has treated Syrian case slightly to the disadvantage of the country’s innocent citizens, especially women and children who are subjected to heinous acts such as rape, torture, and forced labor. Therefore, Mr. President, if your government is to make any decisions based on the recommendations provided in this letter, I will be glad if you considered the possibility of worse things happening in Syrian beyond the grainy streaming media footages who may have watched, as they do not capture even half of what is happening on the ground. As a nation founded on sound democratic principles and respect for human life and dignity, we have been drawn into this m ess by our desire to give to the people of Syria, a democratic government, and an environment free from abuse, violence, and intimidations. So far, our attempts to institute a democratic government in Syrian and to end the suffering of the people have been futile. Worst still, the rebels who have been fighting the government are ill-equipped to make any significant process towards toppling the government[2]. Their activities have remained limited to Damascus. This calls for drastic measures. Our ultimate goals in Syria are driven by both morals and concerns for the suffering civilians. We need to defend the civilians against military abuse.Advertising Looking for research paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More We need to assist in the creation of a democratically elected government that is representative of the people’s wishes. However, the process of instituting a democratic governm ent can never be easy. In most cases, it involves war and sanctions against doctorial regimes. Nevertheless, the Syrian people have spoken boldly of their desire for change, which makes any options available, regardless of the costs involved, worth pursuing. Additionally, we need to prevent Syria’s situation from dragging it into a failed and war-ridden state like Somalia. If this trend continues unchecked, then the nation could end up in a situation like that of Somalia. Finally yet importantly, we should strive to ensure that the country’s chemical weapons do not end up in the hands of extremist Islamic groups who are known for â€Å"terrorist activities† in the world today[3]. The United States of America suffered severely in the hands of terrorists and should not spare any efforts in fighting them.[4] The 9/11 attack has and will remain in the minds of many people who lost their loved ones for many years to come. In that single attack, the U.S lost millions of dollars and thousands of lives.[5] Given the circumstances surrounding the Syrian case, American intervention is in complete interest of the nation and its citizens. The U.S government’s principal interest is to protect its citizens. However, protecting Americans, does not only involve securing the country’s borders, but also toppling all governments that are sympathetic to terrorists and regimes that promote the use of chemicals and illegal atomic weapons. Bashar Assad’s government trades in these unfriendly territories and the U.S government should not sit back and watch from the sidelines as it furthers its monstrous activities. The people of Syria have a right to determine their own future since the country is a sovereign state[6]. However, its leadership has ignored the people’s plea for regime change, thereby necessitating external intervention. The U.S is perceived by many states as the international watchdog. Therefore, it should take a center stage in securing a solution for Syria’s problems. However, our intervention in Syria should be wise and well calculated. Considering Bashar Assad’s close association with the Iran and Russian regimes, any form of military intervention could worsen the bad situation[7]. The most viable option is the involvement of the UN Security Council to give a mandate on the issue. Our direct involvement should be through the provision of troops to secure civilian population from harm.Advertising We will write a custom research paper sample on The Syrian Protests and American Intervention specifically for you for only $16.05 $11/page Learn More Even though most Arab Nations are reluctant to join the Syrian debate, the U.S should try to reach out to them to seek their support in rescuing innocent civilians. The rebels fighting Bashar Assad’s government share many common interests with the United States. As such, the U.S should provide them with logis tics to enhance their chances of overthrowing the dictatorial regime. Currently, they are ill equipped and lack experience of fighting; hence, their chances of success are thin. The decisions we make today define us as a nation. The freedom our citizens enjoy today was earned by both sweet and blood. Therefore, by assisting the people of Syria, we are showing them away to a better life. By actively championing for a regime change in Syria, we will obviously be attracting more responsibilities to our great nation, but we cannot afford to sit back and watch innocent people die in the hands of merciless and selfish leaders. The minority and the weak always look up to us for help in such times, and we cannot afford to disappoint them. Our failure to intervene will be viewed as a sign of weakness, which might encourage other regimes to cling onto power against public will. After the invasion of Iraq in March 2003, the U.S. relationship with the Muslim world has not been good[8]. Therefor e, many of the Muslim states cannot welcome any form of intervention in Syria. Even though military intervention can absolutely spark wide opposition, many, especially civilians, could view humanitarian aid and provision of logistics as pure and sincere assistance. Our involvement in Syria should only end when the country has attained democratic leadership. Military personnel deployed to help civilians should however, stay behind for some time to assist in the transition process. Up to now, the atrocities committed against civilians in Syrian are intolerable, but the U.S must trade carefully. However, if death toll from the uprisings continue to rise and other nations, especially Muslim nations, keep their distance, then, the U.S may be left no other choice but to intervene with a fully-fledge military battalion. This could be more involving and costly, but worth the lives of innocent Syrians used as punching bags by government soldiers and rebels. Disregard for human lives by the S yrian government will leave us no options, but to pull together our resources, monetary, logistics, and personnel, to rescue the civilians. When it comes to such a level, the Security Council’s decisions will be of little effect to the U.S intervention in Syria. The cost of the war in Iraq has been expensive and we must avoid adding further expenses to our already burdened public. However, when it comes to saving lives, our options are limited.Advertising Looking for research paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More Bowen, Jeremy. BBC News Syria rebels gain foothold in Damascus. BBC Homepage. N.p., 28 Jan. 2012. Web. Breakingnews.com. Syrian Violence Kills 36; Arab Leaders Back Peace Plan. VOA Voice of America English News VOA News. N.p., 28 Mar. 2012. Web. Celmer, Marc A.. Terrorism, U.S. strategy, and Reagan policies. New York: Greenwood Press, 1987. Print. Davies, Nicolas J.S.. Blood on our hands: the American invasion and destruction of Iraq. Version 1.0. ed. Ann Arbor: Nimble Books, LLC, 2010. Print. Goodarzi, Jubin M.. Syria and Iran: diplomatic alliance and power politics in the Middle East. London: Tauris Academic Studies, 2006. Print. Madu, Ifeanyi V.. Islamic Extremism and the West: Expounding the Negative Implications of the Clash Between Islamic Extremists and Some Western Nations. London: ProQuest, 2008. Print. Quigley, John B.. The statehood of Palestine: international law in the Middle East conflict. Cambridge: Cambridge University Press, 2010. Print. Sidhu, Surinder Singh. 9/11: The Inside Story. Washington, DC: Strategic Book Publishing, 2012. Print. Footnotes Breakingnews.com. Syrian Violence Kills 36; Arab Leaders Back Peace Plan.  VOA Voice of America English News VOA News. N.p., 28 Mar. 2012. Web. Bowen, Jeremy. BBC News Syria rebels gain foothold in Damascus.BBC Homepage. N.p., 28 Jan. 2012. Web. Ifeanyi Madu,  Islamic Extremism and the West: Expounding the Negative Implications of the Clash Between Islamic Extremists and Some Western Nations (London: ProQuest, 2008) 105. Celmer, Marc, Terrorism, U.S. strategy, and Reagan policies. New York: Greenwood Press, 1987. P. 47 Print. Surinder Singh Sidhu,   9/11: The Inside Story (Washington, DC: Strategic Book Publishing, 2012) 29. John B. Quigley,  The statehood of Palestine: international law in the Middle East conflict (Cambridge: Cambridge University Press, 2010) 45. Jubin M. Goodarzi,  Syria and Iran: diplomatic alliance and power politics in the Middle East, (London: Tauris Academ ic Studies, 2006) 11. Nicolas J.S. Davies,  Blood on our hands: the American invasion and destruction of Iraq (Version 1.0. ed. Ann Arbor: Nimble Books, LLC, 2010) 32.

Wednesday, November 6, 2019

The International Court Of Jus essays

The International Court Of Jus essays The International Court of Justice (ICJ), located in the Netherlands, is the primary judicial organ of the United Nations. The ICJ serves as a court of international law, with Judges hearing various disputes between states and delivering a judgement. It also serves to offer advisory opinions to groups such as the UN General Assembly and the Security Council. Since its founding in 1946, the ICJ has dealt with more than 50 cases between states and has also delivered over 20 advisory opinions. It has a mixed record of successes and failures, with a surprisingly high degree of compliance with the verdict. This paper surveys the history, structure, and criticisms of the International Court of Justice. The ICJ was founded in 1946 after World War Two. However, the Hague, where the ICJ resides, has been a host to international courts since 1899. The Hague Peace Conference of 1899 established the Permanent Court of Arbitration. The Permanent Court of Arbitration was not just used to settle matters through Arbitration, but used occasionally used other pacific methods, like good office and mediation. The court officially began operating in 1902, but went through some revisions after a second Hague Peace Conference in 1907. A few years latter the court would move into the Peace Palace, that was built as a gift from steel tycoon Andrew Carnegie. The Permanent Court of Arbitration made many strides in international law. It still functions to this day, independent of other international organizations (History, 3). After the First World War, the Permanent Court of International Justice (PCIJ) was formed within the frame work of the League of Nations in 1920. It shared residency of the peace palace with the Permanent Court of Arbitration. The PCIJ operated smoothly, for about twenty years. The court fled Norway at the start of World War Two. The judges vowed to return and make another court again. After World War Two, with the establishme...

Monday, November 4, 2019

Second Language Acquisition Thesis Example | Topics and Well Written Essays - 4500 words

Second Language Acquisition - Thesis Example English is regarded as lingua franca and so notwithstanding your educational and cultural background, you have to obtain a minimum level skill in spoken and written English, if you want to be a global person. â€Å"For better or worse, by choice or force, English has ‘traveled’ to many parts of the world.† (Sharifian 2009) It is the circumstances which led me to become a multi lingual person. Learning English thoroughly and being a language teacher had never been my choice of career. English was not a completely new language for me as my parents knew English very well. I acquired the language in a quite easy and unconscious manner, as I had been learning English from the age of 6. I was born in Malaysia and later on my family transferred to Hong Kong, when I was just one year old. My kindergarten education was in Chinese medium. When we shifted to Hong Kong, my parents sent me to an International school. English then became my first language. The entire atmosphere in my school was utterly cosmopolitan. The students in our international school had come from different parts of the world. The teachers were from UK and they spoke to us in pure English. So we had an exposure to what we call a â€Å"Queen’s English.† I did not have to take much effort while learning English. It was a traditional method of teaching which the teachers used. Apart from that, it would not be difficult for me to grasp English. It was because the entire culture in my school was English. The books prescribed in our curriculum were typical language books, which consisted of innumerable pictures. It was really wonderful to read them and to watch the pictures. We would be having different tables, quizzes, games as our exercises. I was learning English very comfortably and naturally like I learnt my mother tongue. The medium of instruction was English, hence every subject was taught in English itself. Though I have never been a language person, I could speak En glish fluently. I could read English very comfortably. My listening skill developed automatically, as I was hearing English constantly in my school, and later, in the places where I travelled. As long as writing is concerned I was a little bit behind. For me, English had been the source of communication with my peers. I had absolutely no problem in speaking English. The atmosphere in the school was global and multicultural. We had no choice but to communicate in English with each other. I was accompanied by the children from different parts of the world. Among them, some children were from India, Philippines, Korea, and Japan. Some of them were also from United States and England. When we were in school, we used to learn lots of nursery rhymes and Christian rhymes as it was a Christian school. When the teachers would sing the rhymes, we would repeat them. We would follow the same accents. Thus we got acquainted with the accents and pronunciation without any effort. Acquisition of En glish as a foreign language was really not a matter of concern for me. In our school, French was another language for study. To be frank, I used to get bored. I was not good in French. Consequently, I know French very little. English and French actually are the language of same family. But like English I could not be fluent in French. It might be firstly because I was not a language person and secondly because we taught French as other language and it was not our medium of instruc

Friday, November 1, 2019

Harlequin Case Study Example | Topics and Well Written Essays - 250 words

Harlequin - Case Study Example he product since each novel is a prominent segment of a superior product line, whose quality is delivered consistently in a manner that provides immense satisfaction and exhilaration to the consumers (Mark 3). Harlequin should re-enter the single-title business since the business presents the organization with substantive growth opportunities, particularly in terms of enhancing sales volumes. Since trends in the publishing industry show that demand for single-title fictional books continues to increase despite the stable demand of series romance, harlequin should re-enter the business so as to maximize opportunities presented by increasing demand. While single-title publishing presents relatively immense risks, the company’s previous venture into the business will prove beneficial since the company is aware of the mistakes it made during its last attempt at the single-title business. Furthermore, harlequin’s successfulness in the publishing industry is a significant advantage since a vast majority of the risks vary depending on the author’s reputation (Mark 2). Furthermore, harlequin needs to redefine its brand by entering the single-title business. This is primarily because research indicates substantive declines in the growth of the romance series business, which could, in turn, result in massive

Wednesday, October 30, 2019

Foreign Enterprise Manage the JV Company with State Owned Background Dissertation

Foreign Enterprise Manage the JV Company with State Owned Background -Veolia Water's Business Model in China for its Long Term - Dissertation Example The measures thus adopted by the joint venture entity of Veolia Water for the better performance of the company so as to fulfil the demand for water in China. The business model of Veolia water over the span of five years starting from 2002 to 2007 especially has been a remarkable one. This has led to the success of the parent organisations with respect to the operations carried out by Veolia Water in China. The performance of the company is a matter of great concern for it. This has resulted in the company adaption to the Competence Based Training of the employees, where the requirement of the employees will be first assessed and thereafter training will be provided in the area concerned. In order to detect more parameters in water the company has invested in the high-end technologies which in the long-run will benefit the company in providing adequate water supply in the country of China. The economic situation of China has attracted a lot of joint ventures and foreign investments to take place in the country. Through joint venture with the foreign enterprise the country has benefitted by financial capital being invested in the country. The job opportunities over the year have also increased to a great extent. Through this case study we can observe that Veolia Water has been successful enough in creating value by setting up of joint ventures in emerging economy like China. The company takes initiative in controlling the cost and the capital expenditure of the company along with the adoption of the sustainable value appropriation policies. This has helped Veolia to effectively design and implement the international joint venture strategies in emerging economy like China. The management of Veolia Water developed against the international joint venture in China led to the emphasis on the cross cultural management whereby the company had to respect the values of the local authority and the culture of its place of operation. So as to keep pace with the cross cultu re the company has implemented effective human resource management for the company which helps the company keep pace with the changing external requirements for the company. The joint venture has also benefitted Veolia Water in terms of availing cheap labour and the already available natural resources. With Veolia Water entering the market of China, the country gained in terms of diversified capital investment with the unprecedented opportunity to observe the nature of the competitive strategies in the form of joint venture. Thus studying the advantages and the disadvantages of Veolia Water in the economy of China we can make a comparative analysis of its effects on the strategies of joint venture thus adopted by the company. Table of Contents Abstract 2 1. Introduction 6 1.1 Background of the Study 6 1.2 Aim and Objective of the Study 7 1.3 Research Questions 9 1.4 Significance of the Study 9 1.5 Research Structure 10 2. Literature Review 15 2.1 International Joint Ventures 15 2.2 Chinese-Foreign Joint Ventures 16 2.2.1 Legal and Operational Issues in context of Chinese-Foreign Joint Ventures 19 2.3 Influence of Chinese culture on Chinese-Foreign Joint Ventures 23 2.4 Evaluation of Joint Venture Performance 25 2.5 Measures of Performance 28 2.6 Synopsis of Measures in Prior Joint Venture Performance Studies 30 2.7 Summary 32 3. Research Methodology 33 3.2 Introduction 33 3.2 Research Methods 34 3.3 Data Analysis Strategy 37 3.4 Research

Monday, October 28, 2019

Non-cash expenditure Essay Example for Free

Non-cash expenditure Essay CASE 1 The effectiveness of the conceptual framework for the Financial Accounting Standards Board is high. Unfortunately, its effect to outsiders is limited. As already stated, the conceptual framework will aid in the setting of accounting standards. However, only internal persons of the Financial Accounting Standards Board are involved in the standard setting process. Therefore such yardstick will only beneficial to them, because outsiders like accountants will have to abide with the standard issues. Indeed it is a normal trend that standards issued are adjusted in the future due to industrial factors that they omitted to consider or did not tackle properly. An argument in favor of the conceptual framework with respect to outsiders is that it enhanced the credibility of financial statements through the issue of objectives and concepts in such framework (Foster M. J. et al 2001, p 2). CASE 2 a) The cash basis of accounting is based on the premise that a transaction is recorded once cash inflow or cash outflows arises on cash and cash equivalents (Randall H 1999, p 247). On the contrary the accrual basis of accounting is based on the concept that revenue and expenditure are recorded once incurred and not when the cash receipt or payment arises (Randall H. 1999, p 191). For example, if license of a motor vehicle of $1,200 is paid in the beginning of November and the financial year-end is 31st December. Under the cash basis $1,200 is deducted. However, under the accruals basis only expenditure of $200 is recorded representing the expense incurred in November and December. b) The bank should always lend money in good faith. That is the money ought to be lend to persons who are financially capable to repay it in a given time frame. We should bear in mind that the money lent by the bank is coming from the depositors’ funds, which have in turn trusted the bank with their money. A fundamental principle of the code of ethical conduct of professionals states that the decisions taken by such parties should deter from providing harm to other parties and ought respect the rights of others (Association of Accounting Technicians 2007, p 7). Therefore if the bank manager of Ernest Banks knows that if the financial reports of the firm at hand are prepared on an accruals basis, which will eventually lead to lower profits. There is the risk that the financial ability of the company to pay the interest and capital commitments concerning the loan diminish. They should therefore take remedial action in order to mitigate such risk and thus safeguard the resources entrusted by depositors. c) The problem at hand identified in the previous question necessitates that the owner is informed of this issue as soon as possible. They ought to explain that the cash balance reported in the monthly bank statements does not represent the actual profit made by the business enterprise. Such illustration should be made in light of the weaker financial ability of the company to pay interest and capital commitments on the present loan that the firm will face in the nearby future. Since the business is experiencing growth there is still potential for the firm to mitigate the problem at hand. This stems the importance of informing the owner of such issue, who will take remedial action to solve it. However, the bank should refrain from providing specific solutions, since liabilities may arise if such solutions do not solve or possible even worsen the present financial performance of the company. CASE 3 1) The net increase in cash and cash equivalents originating in the cash flow statement is different from the net income portrayed in the income statement due to the different principles followed that where contrasted in the previous question of the former case. The reason for such disparity stem from a number of factors. For example, in the cash flow statement only the cash received from cash sales and debtors is recorded. In the income statement, all the sales incurred are taken into account. Similarly the cash payments for purchases, expenditure and to creditors are shown in the cash flow statement. However, in the income state all expenditure and purchases incurred in that time frame are taken into account (Lewis R. et al 1996, p 317). Non-cash expenditure like provision for depreciation and provision for slow moving stock are deducted from the profit figure. These are omitted from the cash flow statement since they do not represent cash outflows. Further more, capital expenditure incurred and paid during the period is recorded under the investing activities of the cash flow statement. This even though incurred is not portrayed in the income statement, but is recorded in the balance sheet due to its materiality and long-term effect. Hence it will affect cash flow but not net income. This thus clarifies the reason why the net income of $100,000 significantly differs from the actual cash flow balance depicted in the cash flow statement. 2) The operating cash flow, which eventually portrays the cash inflow or outflow from operating activities is very important for the organization, since it should the net cash generated/lost from the firm’s operations. From the differences noted previously it is important that a company not only makes profit but also generates sufficient cash from its operations to be able to meet its financial obligations (Weetman P. 2003, p 185-186). The operating cash flow should be considered as the lifeblood of the firm. Without cash from the operating activities the firm cannot operate for long. It is therefore important that a consistent net cash inflow from operating activities is shown in the financial statements. 3) The sources of cash flow that can be replaceable by new growth are long-term debts that mature and are taken back to finance new growth prospects. Fixed assets classified under investing activities can also be renewed once they finish their possible economic benefits by purchasing similar or better ones. Redeemable share capital, both ordinary and preference can also be renewed by another issue of such finance instruments (Lewis R. et al 1996, p 321). 4) The first basic solution of improving cash flow in view of the cash issue outlined is by focusing on sales and inventory management. By increasing the inventory turnover and diminishing the money tied up in stock by reducing stock levels can be useful remedies in order to free up some cash and enhance the liquidity of the James Spencer Corporation. Cash sales can also be boosted through the introduction of cash discounts. It is also pertinent that present debtors are properly chased by the credit control department to ensure that cash is collected on time (Bernabucci B.2005). Financial managers can also alleviate cash by reducing the debtors collection period through effective credit control policies and procedures put in practice and increase the creditors collection period from the present and potential suppliers. The factoring services provided by factor companies can be another viable solution to enhance cash flow from debtors. Factoring basically comprises the forwarding of a debt to a factor company at a reduced rate than the face value of such debt in exchange of a cash receipt of that account receivable (Ccassociates). For example a debtor of $10,000 of Company A is transferred to a factor company at 85%. Company A will receive $8,500 from such account receivable and then it is the responsibility of the factor company to collect the $10,000 from the trade debtor. James Spencer Corporation can also cushion its cash by either opting for an overdraft facility or increasing the present overdraft. This will act as a buffer against any unforeseen events that may weaken the cash flow of the firm. Even though bank overdraft is payable on demand by the bank, such debt medium is extremely flexible. This is due to the fact that the company can utilize how much of the debt it seems fit (Washington State University). For example if the overdraft facility is of $50,000, the company may take only $20,000 of such overdraft. References: Association of Accounting Technician (2007). Professional Ethics. Berkshire: Kaplan Publishing. Bernabucci B. (2005). Improving you Cash Flow Problems, Entrepreneur. com (on line). Available from: http://www. entrepreneur. com/money/moneymanagement/financialanalysis/article79084. html (Accessed 15th November 2007). Ccassociates. The Factoring Solution (on line). Available from: http://www. ccassociates. com/factoring_solution_accounts_receivable_factoring_explained. html (Accessed 15th November 2007). Foster M. J. ; Johnson L. T. (2001). Why does the FASB have a Conceptual Framework? Financial Accounting Standards Board (on line). Available from: http://www. fasb. org/articlesreports/conceptual_framework_uti_aug_2001. pdf (Accessed 16th November 2007) IAS 17 (2000). Leases. London: International Accounting Standards Committee. International Accounting Standards (2000). Framework for the Preparation and Presentation of Financial Statements. London: International Accounting Standards Committee. Lewis R. ; Pendrill D. (1996). Advanced Financial Accounting. Fifth Edition. London: Pitman Publishing. Washington State University. Short Term Sources of Finance (on line). Available from: http://cbdd. wsu. edu/kewlcontent/cdoutput/TOM505/page36. htm (Accessed 15th November 2007). Weetman P. (2003). Financial and Management Accounting. Third Edition. Essex: Pearson Education Limited.