Saturday, August 31, 2019
Love is defined as an intense feeling of deep affection. In ShakespeareÃ¢â¬â¢s A Midsummer NightÃ¢â¬â¢s Dream love is tossed around significantly. For example, one day a young person may find themselves in love with one person and then wake up only to love someone else. It is supposedly done by magic. Magic and love inconstancy are the biggest themes expressed in the play. Love is toyed with by magic making it some supernatural power at the control of the mischievous fairies. The inconstancy of love shown through several sets of young lovers is the most powerful theme making the play a kindhearted comedy rather than a solid love story. The course of true love never did run smooth. Ã¢â¬ (Shakespeare 8) One of the young lovers, Lysander, sums up the whole theme of the play that love can never run its course without obstacles. Lysander falls in love with a young girl named Hermia who is loved by Demetrius. As if this love triangle isnÃ¢â¬â¢t enough, there is another girl named Helena who loves Demetrius and was previously engaged to him. Of course this couldnÃ¢â¬â¢t be it! HermiaÃ¢â¬â¢s father Egeus has sworn to make her a nun or even kill her if she doesnÃ¢â¬â¢t marry, in his eyes, the glorious Demetrius. This whole love pentagon is the epitome of the theme of love inconstancy. There is no option that would make everybody happy! Magic interferes making it an utterly baffling tale within the tale of loves inconstancy. Another problem involving love in the play is that of the soon to be wedded Theseus and Hippolyta. Ã¢â¬Å"Hippolyta, I wooed thee with my sword, and won thy love doing thee injuries; but I will wed thee in another key, with pomp, with triumph, and with reveling. Ã¢â¬ Hippolyta was a former Amazon and had her people conquered by Theseus. This reflects how Hippolyta truly feels about her engagement with Theseus, as she most likely opposes TheseusÃ¢â¬â¢s belief that love can be obtained by power. It is not truly known how Hippolyta feels toward the whole thing, as she has yet to come out and say anything; however, the reader gets the idea she isnÃ¢â¬â¢t nearly as thrilled as Theseus. The final set of lovers who find themselves in a typical husband and wife dispute. Oberon and Titania, king and queen of the fairies. They originally are in a meaningless quarrel over some little fairy, and Oberon is angered. Oberon calls for one of his fairies, Puck, to place a spell on Titania so that she falls in love with the first thing she sees. Quite the set up for the disaster! It ends up turning out better than Oberon could have ever hoped as Titania falls in love with a worthless peasant, Nick Bottom, who is funny enough dressed as an ass. Magic has once again turned love into something supernatural(for supernatural beings). Ã¢â¬Å"My Oberon what visions have I seen! Methought I was enamored of an ass. How came these things to pass? O, how mine eyes do loathe his visage now! Ã¢â¬ (Shakespeare 64) After Oberon eventually has the spell removed, Titania awakens only to realize that she has no idea what she was thinking and now is disgusted by him. These sets of lovers all had a role in the main theme of the inconstancy of love. The endings of all their problems are very much expected, as this aids the lightheartedness of the play rather than an unexpected moving love story. Magic ties it all together making love something controllable, and quite fun to mess with at that. Whether it be through the love pentagon of the five crazy Athenians, the powerful Theseus and his disconsolate, disapproving queen Hippolyta, or the problematic fairy rulers, Shakespeare does an excellent job using the theme of the inconstancy of love.
Butterflies r us is a child and parent support group based in Telford, U. K. It caters to under-five years old children with special needs and also supports their parents. It meets once a week. It also offers various toys and equipments suitable for such children, so that their parents can relax while their kids play. The group also organizes trips to places that offer educational and stimulating environment to the children with special needs. Target Audience.The target audience is the parents of the under-five children with special needs, schools for children with special needs, doctors and hospitals for children with special needs, special homes for children with special needs, various social service groups and charity organizations. A Change in Strategy Butterflies r us is a small business group with strong social inclinations. Thus, the business has an inherent appeal for parents with special needs of their children and various also towards child support organizations.With this s trength there is a need to find innovative ways to reach out to a much wider target audience. With a boundary-less approach to sales and marketing, e-commerce can prove to be the catalyst in the growth of the group. By using e-commerce they can convey their business plan to a larger national/international target audience, attract more charities and donors worldwide, can also improve their care strategies by interacting with similar groups and children specialists catering to special queries of parents.E Commerce can let the company have a vast change in all its aspects apart from higher visibility and approach. Further, we can see how actually it can happen. Marketing and Sales Strategy There are several innovative means through which the company can increase its reach with the use of Ecommerce. A few of these are listed below: Ã¢â¬ ¢ Making the website user-friendly and attractive. Ã¢â¬ ¢ Giving more pictures of children with special need and their parents with the children merri ly playing and parents looking happy and satisfied.Ã¢â¬ ¢ Creating a strong mission statement which serves as an appeal to various charity organizations and individual donors. Ã¢â¬ ¢ Publishing an online news-letter covering solutions to the problems of parents. Ã¢â¬ ¢ Opinions and suggestions of specialists for children with special needs. Regular articles by experts. Ã¢â¬ ¢ Organizing a question and answer forum, where parents can post in their questions, enabling them child care even when they are at their work places. Ã¢â¬ ¢ Offering free e-books, screen savers, games, smileys on care of children letting children feel special.
Friday, August 30, 2019
History and Theory Essay: Architecture and Memory: Memorial to the Murdered Jews of EuropeFirst Page QuoteÃ¢â¬Å" Abstract, unfastened and inclusive commemoration signifiers appear most frequently in cases where states attempt to memorialize their ain offenses. They seem to be capable of leting both the perpetrating state and its victims to show their histories in a individual incorporate memorial, and therefore to encapsulate a new incorporate post-conflict individuality Ã¢â¬ ( Elizabeth Strakosch )IntroductionThroughout history, states have sought to exhibit societal memory of their past accomplishments whilst conversely wipe outing the memory of evildoings committed during their development. These nostalgic contemplations of historic events have been both literally and figuratively portrayed in didactic memorials, which carefully edify the events into clear word pictures of province triumph and victory. However, displacements in the discourse of twentieth century political relations have given rise to the voice of the victim within these narratives. The traditional nation-state is now answerable to an international community instead than itself ; a community that acknowledges the importance of human rights and upholds moral conditions. These provinces continue to build an individuality both in the past and present, but are expected to admit their ain exclusions and accept blameworthiness for their old exploitations. In this new clime the traditional commemoration does non go disused, but alternatively evolves beyond a celebratory memorial, progressively citing the province Ã¢â¬Ës evildoings and function as culprit. This progressive switch in attitude has given birth to a new signifier of commemoration: the anti-monument. These modern-day commemorations abandon nonliteral signifiers in penchant of abstraction. This medium facilitates a dialogical relationship between spectator and capable whilst besides advancing ambivalency. Critically, this new typology allows the narration of the victim and culprit to entwine into a individual united signifier, a alleged move towards political damages. This essay analyses the tradition and features of historic memorials and the post-industrial development of the anti-monument. The essay surveies and inquiries abstraction as the chosen vehicle of the anti-monument, utilizing Peter Eisenman Ã¢â¬Ës Memorial to the Murdered Jews of Europe as a case-study. I argue that despite its success as a piece of public art, basically, it fails to execute its map of memorialization through its abstracted, equivocal signifier.Traditional MemorialsTraditional memorials use nonliteral imagination to organize an intuitive connexion to the spectator. They use linguistic communication and iconography to show the looker-on with the province Ã¢â¬Ës idealized perceptual experience of a important event in history. Throughout clip, these memorials have frequently outlasted the civilisations or political governments who constructed them and as a consequence their undisputed specific narrative becomes unequivocal ; all memory of an alternate narration is l ost with the passing of informants who could remember these existent events. This has the negative effect of relieving the contemporary visitant of duty for the past and fails to suit the invariably altering and varied position of the spectator. In this regard, the permanency of the traditional memorial nowadayss an unchallengeable narrative which becomes an active presence to the visitant, who is ever the receptive component.Reasons for the alteration Ã¢â¬â introduce anti-monumentHowever, events of the 20th century such as the atomic blast at Hiroshima and the atrociousness of the Holocaust altered commemorate pattern. Memorials were no longer militaristic and celebratory but alternatively acknowledged the offenses of the province against civilians. Interior designers were faced with the countless challenge of memorializing Ã¢â¬Ëthe most quintessential illustration of adult male Ã¢â¬Ës inhumaneness to adult male Ã¢â¬â the Holocaust. Ã¢â¬ËAn event so ruinous it prevents any effort to singularly enter the single victim. The new typology that emerged would subsequently be defined as the anti-monument.The anti-monumentThe anti-monument aimed to chase away old memorial convention by prefering a dialogical signifier over the traditional didactic memorial. This new memorial typology avoided actual representation through nonliteral look and written word in favour of abstraction. This move toward the abstract enabled the spectator to now go the active component and the memorial to go the receptive component ; a role-reversal that allowed the visitant to convey their ain reading to the commemoration. James E Young commented that the purpose of these commemorations: Ã¢â¬Å" Ã¢â¬ ¦ is non to comfort but to arouse ; non to stay fixed but to alter ; non to be everlasting but to vanish ; non to be ignored by passersby but to demand interaction ; non to stay pristine but to ask for its ain misdemeanor and desanctification ; non to accept gracefully the load of memory but to throw it back at the town Ã¢â¬Ës pess. Ã¢â¬ In this manner, James E Young suggests that the anti-monument Acts of the Apostless receptively to history, clip and memory. He besides states: Ã¢â¬Å" Given the inevitable assortment of viing memories, we may ne'er really portion a common memory at these sites but merely the common topographic point of memory, where each of us is invited to retrieve in our ain manner. Ã¢â¬ It is this point that basically determines the of import and necessary dialogical character of all Holocaust commemorations. ( point could be stronger here )The debut of The Memorial to the Murdered Jews of EuropeAnd so, in 1999 the Federal Republic of Germany passed a declaration to raise a commemoration to the murdered Jews of Europe. This commemoration intended to Ã¢â¬Ëhonour the murdered victims Ã¢â¬Ë and Ã¢â¬Ëkeep alive the memory of these impossible events in German history Ã¢â¬Ë . An unfastened competition selected American, Peter Eisenman as the winning designer, who proposed an expansive field of 2,711 stelae and Ã¢â¬Ëthe Ort Ã¢â¬Ë , a auxiliary information Centre. The commemoration is non merely important for its intents of recollection, but besides represents the first constructed national memorial to the Holocaust with fiscal and political support from the German Federal State.Location and relationship to immediate context.The location of the memorial itself is considered arbitrary by some, as the site has no old intension with the Holocaust or Nazism, but alternatively was a former no-mans land in the decease strip of the Berlin Wall. Whilst the commemorating power of this location may be questioned, the significance of its arrangement lies within its integrating into Berlin Ã¢â¬Ës urban kingdom. The edge status of the memorial nowadayss a natural passage between the stelae and the paving. The land plane and first stelae sit flower to each other be fore bit by bit lifting and recessing into two separate informations that create a zone of uncertainness between. The commemoration does non admit the specificity of the site and the deficiency of cardinal focal point intends to reflect the ambient nature of the victims and culprits in the metropolis of Berlin.Feeling created Ã¢â¬â bodily experience.Within the stelae each visitant senses the memory of the victims somatically by sing feelings of claustrophobia, uneasiness and freak out within the narrow paseos and graduated table of the memorial. It was non Peter Eisenman Ã¢â¬Ës purpose to emulate the restrictive status of a decease cantonment, but alternatively, to promote the personal contemplation of the person in their function of transporting memory in the present. Ã¢â¬Å" In this memorial there is no end, no terminal, no working one Ã¢â¬Ës manner in or out. The continuance of an person Ã¢â¬Ës experience of it grants no farther apprehension, since apprehension is impossible. The clip of the memorial, its continuance from top surface to land, is disjoined from the clip of experience. In this context, there is no nostalgia, no memory of the yesteryear, merely the living memory of the single experience. Here, we can merely cognize the past through its manifestation in the present. Ã¢â¬ In this sense, each visitant is invited to see the absence created by the Holocaust and in bend, each feels and fills such a nothingness. It can non be argued that this material battle with absence is non powerful ; nevertheless, in most cases the feeling becomes passing. Each visitant walks precariously around the commemoration, hesitating for idea and expecting the following corner. They are forced to alter gait and way unwillingly and face the changeless menace of hit at every bend and intersection of the looming stelae. It is this status, in my sentiment, that instills the feeling of menace and edginess into most visitants as opposed to the perceived connexion between themselves and the victims.Anti-commemorative: maps as art instead than a memorial.The commemoration does non give any infinite for assemblages of people and therefore inhibits any ceremonial usage in the act of memory. The aggregation of stelae is evocative of the graveyards of Judaic ghettos in Europe where due to infinite restraints ; gravestones are piled high and crowded together at different angles. Some visitants treat the commemoration as a graveyard, walking easy and mutely, before halting and layering flowers or tapers at the side of a stele. The presence of these drab grievers and their objects of recollection are one of the lone indexs that clearly place the stelae field as a commemoration. However, the objects discarded at the commemoration are ever removed by the staff, proposing the memorial be experienced in its intended signifier ; a relationship more kindred to public art instead than that of a commemoration.Rigid order Ã¢â¬â how the memorial suggests the victim and perpertratorIn Eisenman Ã¢â¬Ës sentiment, the commemoration is symbolic of a apparently stiff and apprehensible system of jurisprudence and order that mutates into something much more profane. The visitant experiences this first-hand when feeling lost and disorientated in the environment they one time perceiv ed as rational and negotiable from the exterior. Ã¢â¬Å" The undertaking manifests the instability inherent in what seems to be a system, here a rational grid, and its potency for disintegration in clip. It suggests that when a purportedly rational and ordered system grows excessively big and out of proportion to its intended intent, it in fact loses touch with human ground. It so begins to uncover the innate perturbations and potency for pandemonium in all systems of looking order, the thought that all closed systems of a closed order are bound to neglect. Ã¢â¬ Through abstraction, the memorial efforts to admit both the victims and culprits in a individual, incorporate signifier. The regular grid of the memorial and its delusory portraiture of reason acknowledge the culprits of the offense: the Nazi Third Reich. Whilst viewed from afar, the stelae resemble gravestones in a graveyard, allowing the victims a marker for their life, a marker antecedently denied to them by a Nazi government who aimed to wipe out all memory of their being.How the memorial evokes memory Ã¢â¬â contrasting experiencesEisenman Ã¢â¬Ës commemoration is concerned with how the yesteryear is manifested in the present. His involvement lies non with the murdered Jews the commemoration aims to mark, but alternatively, how the contemporary visitant can associate to those victims. In this regard, the memorial licenses recollection displaced from the memory of the holocaust itself. Eisenman wrote: Ã¢â¬Å" The memory of the Holocaust can ne'er be one of nostalgia. Ã¢â¬ ¦ The Holocaust can non be remembered in the nostalgic manner, as its horror everlastingly ruptured the nexus between nostalgia and memory. The memorial efforts to show a new thought of memory as distinguishable from nostalgia. Ã¢â¬ The field of stelae does non show a nostalgic remembrance of Judaic life before the holocaust ; neither do they try to encapsulate the events of the race murder. Alternatively, the memorial connects with the visitant through a material battle that facilitates an single response to memory.contrast between stelae and info Centre.The stelae have the consequence of making a ghostly atmosphere as the sounds of the environing streets and metropolis are deadened, overstating the visitant Ã¢â¬Ës uncomfortableness. However, the atmosphere is disturbed by the cheering, laughter and conversation of visitants lost in the stelae looking for one another. In pronounced contrast, the subterraneous information Centre has the consequence of hushing its dwellers. The exhibition provides a actual representation of the atrociousnesss of the holocaust, pedagogically exposing the letters, vesture and personal properties of a smattering of victims. Eisenman originally rejected the inclusion of a topograph ic point of information so that the stelae field would go the sole and unequivocal experience. However, his competition win was conditional upon its inclusion. It is my sentiment that Ã¢â¬ËThe Ort Ã¢â¬Ë or information Centre has become the important topographic point of memory and memorialization despite being at the same time downplayed by the designer and German province. The little edifice is located belowground and accessed via a narrow stairway amongst the stelae. As with the commemoration as a whole, there is no recognition of its being or map, and as a consequence must be discovered through roving. It performs memorialization far more successfully than the stelae field by bring forthing an emotional response from the visitant. It is the lone subdivision of the commemoration where the holocaust is explicitly present ; where visitants are non removed from the horrors but alternatively confronted with them. In the dark suites the hurt of the visitant is easy gauged as they walk about solemnly as the world of the holocaust becomes perceptible. The acoustic presence of shouting and sobbing are far removed from the laughter and shoutin g in the stelae above. The exhibition features infinites where the lifes of victims are made hearable longer sentence here will assist the flow. In these suites the smallest inside informations of the victim Ã¢â¬Ës disregarded lives are told in a heavy voice which instantly gives substance to the person and corporate loss. The visitant Ã¢â¬Ës injury is perceptible here as the impossible statistics are non portrayed as abstract representations, but alternatively are personified. The abstract nature of the stelae and site as a whole have the affect of doing the commemoration a relaxed and convenient topographic point to be. The memorial has transcended the theory that commemorations command regard by their mere being, with the site going a portion of mundane life for Berliners as a topographic point of leisure. Many stumble on the commemoration as an empty labyrinth, a kids Ã¢â¬Ës resort area where people walk across the stelae, leaping from one to another. They are faced with conflicting emotions between an inherent aptitude to demo regard and a desire to fulfill a self-generated demand to play. The commemoration Ã¢â¬Ës aspiration is to enable every visitant to make their ain decision and determine an single experience, which through abstraction it achieves. However, by the same means, it facilitates a withdrawal between the person and the commemoration Ã¢â¬Ës primary map of memorialization. The theoretical narration of the stelae field is an highly co mplex and powerful thought, nevertheless the equivocal, absent design fails to let the visitant to associate to the victims or derive an apprehension of the atrociousnesss of the holocaust. Therefore, whilst experienced in its uniqueness, the abstract stelae field fails to mark, alternatively being dependant on the didactic attack of the information Centre to let the visitant to associate to the holocaust and its victims.DecisionWhen measuring the entries for the original competition Stephen Greenblatt wrote: Ã¢â¬Å" It has become progressively evident that no design for a Berlin commemoration to retrieve the 1000000s of Jews killed by Nazis in the Holocaust will of all time turn out adequate to the huge symbolic weight it must transport, as legion designs have been considered and discarded. Possibly the best class at this point would be to go forth the site of the proposed commemoration at the bosom of Berlin and of Germany emptyÃ¢â¬ ¦ Ã¢â¬ Possibly this attack would hold finally become more pertinent. How does one design a memorial in memory of an event so impossible that in some manner does n't hold the inauspicious affect of doing it more toothsome? Possibly, as Archigram frequently insisted, the reply is non a edifice. Alternatively, the absence of a memorial delegates the duty of memorialization to the person who as carriers of memory, come to symbolize the memorial. Potentially inquiry / remark on the hereafter of the memorial.
Thursday, August 29, 2019
Dissertation - Essay Example This research paper provides with an overview of aims and objectives that basically drive the researcher to carry out this research with full devotion and sincere effort. After that it incorporates background of the study that highlights that why it was important for the researcher to carry out research on this particular topic. Important reasons behind studying the social impact of tourism on Manchester were highlighted in this chapter. The impacts of tourism have been reasonably well researched, particularly from the environmental and economic perspectives. More recently, attention has turned to exploring the social impacts of tourism and important research is emerging in this area. According to Mathieson and Wall, (1982, p.133) Ã¢â¬Å"the social and cultural impacts of tourism are the ways in which tourism is contributing to changes in value systems, individual behavior, family relationships, collective lifestyles, safety levels, moral conduct, creative expressions, traditional ceremonies and community organizations.Ã¢â¬ This report will focus on the research of attitudes and opinions of the residents of Manchester in terms of the social impacts of tourism on their lives and town. According to Butler (1974, p.103) Ã¢â¬Å"it is possible to breakdown the social impact into three generalized area, relating to the resources used by local residents, their economic wellbeing, and their life styles. Research into the social impacts of tourism on a community also suggests that Ã¢â¬Å"a number of factors influence the level of impact. For example, factors such as the state of the local economy, the maturity of the tourism destination, and the level of community attachment have been found to influence the level of impact of tourism activities.Ã¢â¬ (Gursoy, Jurowski and Uysal 2002) In Manchester, social contacts between tourists and local people results in mutual appreciation, understanding, tolerance, awareness, learning, family bonding respect, and liking. Residents
Wednesday, August 28, 2019
Analyse the political regime of Russia and its level of democracy by using the Varieties of democracy - Essay Example They have executed these principles through several formal institutional measures and informal procedures and practices. Based on the seven verities principles, this essay will intellectualize and empirically analyze this variety within the established democracy of Russia. Electoral Democracy is the foundation on which most of the other conceptions build; the electoral principle of democracy identified with the elite, competition and contestation. Minimal Schumpeterian or realist democracy is the idea that democracy is attained through tough competition among leader groups, which contest for approval from the electorates. Elections and parties form the core part of the procedural account of the process. In most cases, it involves an active media, civil liberties, an independent judiciary and a written constitution among others (Joshi, 2012). The populace within the country determine the individuals that govern them, or have the ability and right to vote. However, on numerous occasions, such democracies are only so by name; real political opposition may be lacking Currently, the electoral democracy of Russia is facing limited success. The judicial system is highly influenced by the elite and rich in society. The electoral process has lost potential and as a result, the elections have damaged party organizations, which is the biggest problem to attaining electoral democracy. Recent studies have proved that the ability of parties to engage the public on critical issues is faced with limited success. Recent evidence indicates that under the current structure, proximity to elections decelerates the party-building progress. Most coalitions amongst parties do not agree on economic, political and cultural issues salient to the electorate. In addition, with this election system as in the earlier systems, voters are confronted with an entirely revised political
Tuesday, August 27, 2019
Strategic management - Essay Example The company because of its innovative services has been able to maximize its revenue growth over the years. The company has been able to secure goo profit margins amongst tough competition but in the recent years the net profit margin has shown a decline because of its acquisitions. There exist different forms of strategies that a company undertakes when the competition is fierce in the market place or when the company finds that there is greater scope in a completely different market segment that would be helpful for the company for long run. Strategic management is an important course of action for any organization in todayÃ¢â¬â¢s dynamic and changing market conditions. Similarly maintaining market leadership is major concern area for Vodafone in the markets of UK. This has also resulted in provided digital convergence by delivering digital services and content through converged networks such as IP networks to devices such as laptops, PCs, smartphones, etc., with the help of vari ous converged applications. These applications are mainly in the form of music streaming on a handheld device or on PC. Bundling services are the major demand in the market place as the number of players in the telecommunication sector is increasing it is giving more chance to the customers to switch over to any other telecom service provider. The strategic development towards change is majorly because of many new forms of technologies in the market. The communication market segment is very dynamic in nature and there is a constant invention of brand new forms of technologies and applications. There has also been a growth in consumer mobility which has given rise to many new form of application such as cloud systems. As the competition is very strong in the markets of UK it has resulted into great opportunity for those players who want to enter into the communications world. This has resulted into more
Monday, August 26, 2019
Review of Strategies Undertaken by AIG - Essay Example American International group which is a financial services company constitutes of different business units. These are AIG Bank, AIG Direct, SunAmerica financial group, Chartis insurance, United Guaranty Corporation and International Lease Finance Corporation. The main revenue of the company is from the Chartis insurance which is major name in the global insurance sector. SunAmerica financial group is the other which generates maximum revenue for the AIG group. From this statistics, it can be said that the company is mainly focusing on the life insurance, general insurance, wealth management, asset management programs. It can also be said statistics that the major percentage of revenue comes from the casualty and specialty line of business. In any type of industry, the companies should design and offer the product or services according to the customer needs. Financial services industry is a volatile industry. During the economic downturn, the companies generally donÃ¢â¬â¢t profit mu ch from the financial services. The reputation of the companies plays a big role in that situation. If the financial services companies provide the products according to the needs of the customers and build customer loyalty then they will have a competitive edge than their competitors. For having a good percentage of market shares as well as retaining the customers in the time of financial downturn a loyal customer base is necessary for the financial services company (The Economist, 2008, p.5-7).... During the economic downturn the companies generally donÃ¢â¬â¢t profit much from the financial services. The reputation of the companies plays a big role in that situation. If the financial services companies provide the products according to the needs of the customers and build customer loyalty then they will have a competitive edge than their competitors. For having a good percentage of market shares as well as retaining the customers in time of financial downturn a loyal customer base is necessary for the financial services company (The Economist, 2008, p.5-7). The services those are providing by the company should be customized. American General Life and Accident Insurance Company (AGLA), the middle market life insurance and accidental insurance division of SunAmerican financial group provides personal customer service to the small business owners and middle market segment by an effective field force consisting of the full time employees. Chartis is gaining revenue from the per sonal lines; casualty and speciality sector of insurance which means the company is also focused on the personalized services to the customers (American International Group, 2011, p.8). So it can be said that the company is applying the right strategy i.e. they are providing customized and customer oriented services to their customers which in turn make a loyal base of customers for the company. It would be helpful for the company to retain the market share in time of financial downturn. Segmentation strategy is one of the important strategies that should be addressed by the company management properly. American International Group is a large group constitute of many companies. Every company is providing different type of services and their target market is
Sunday, August 25, 2019
Analyzing the Efficiency and Competiveness of Operational Structures & Information System in Argos - Essay Example The paper tells that Argos is one of the largest brands that Home Retail Group boasts of. Argos is a unique multi-channel retailer that has made a special place with the consumers because of their varied choice, strong values and convenience. Apart from having over 700 stores across the UK and the Republic of Ireland, they also sell products online, over the telephone, via a tele-partner Ã¢â¬â Vodafone, a special mobile website and so on. With their 33,000 employees, they are one of the biggest organizations and consumers seem to love them. Their website was the most visited high-street website in UK in 2008. What probably separates Argos from competitors is the commitment they show in their work. They indulge in what they call Ã¢â¬ËResponsible RetailingÃ¢â¬â¢, better known as Corporate Responsibility to the layman. By taking various measures, they do much more for the economy and the environment than many other organizations in their category. They play a great role in preser ving the environment by dealing with issues such as waste management and energy consumption. They take steps to ensure that the consumer also is being environmentally-friendly. To do this, they ensure that they provide the consumer with information about their sources of timber, and so on. They also play a very important role in supporting the ecology, by giving back to the community that they are a part of. They believe in recycling and ensure that it is a strictly-followed policy in all of their stores. Another important thing that they have done is: taken measures to ensure that people with disabilities can have an easy shopping experience in their stores. (argos.co.uk) From all this we can see how much Argos is a part of the community. They are not only taking from the community, but are doing the best they can to ensure that whatever they take, they return more to the community. By being supportive of the ecology, they are also showing that they are not a corporation that just cares about profit, they care about the planet and the people on it! Operations Management Operations Management is a function that basically is responsible for managing the operating core of an organization. This includes various activities such as Ã¢â¬Ëcreation, production, distribution and delivery of the organizationÃ¢â¬â¢s goods and servicesÃ¢â¬â¢ (iiml.ac.in).Ã This means that Operations Management revolves around all the activities that are involved in the daily functioning of an organization. Let us take a retail chain for instance. Here, Operations Management would revolve around the designing, production, distribution and delivery of the products to the different stores, or even directly to the consumers if need be. Operations Management is very essential for any organization, as it gives direction and a structured plan to follow. Without it, weÃ¢â¬â¢d probably be lost. (mitsloan.mit.edu). One can only imagine the amount if chaos an organization, especially a ret ail store, could be in, without a properly designed Operation Management system. Take for instance
Saturday, August 24, 2019
Review of Research Methods - Essay Example Another important problem is that a number of methods used in modern researches are not appropriate to each certain case. In this case the very idea of empirical survey is deteriorated and the results leave much to be desired. In both instances the retrieved results are far from reality and need substantial clarification. At the same time, properly selected and carefully employed research methods can be dramatically important in each type of either a survey or analysis of existing quantitative data. Correctly (from methodological perspective) received and interpreted data would provide a researcher with a variety of information and findings concerning different aspects of problem researched. The abovementioned makes the question of methods effectiveness and appropriateness to each certain case extremely important. This project will examine appropriateness and effectiveness of research methods suggested in each of three suggested case studies below. The case studies provided for the analysis are dedicated to the same research problem, i.e.: examination of neighborhood effect on people's health behavior, particularly walking and smoking. All three case studies hypothesized that there is a significant influence of neighborhood on people's health behavior. However, each of them focused on identification of specific community factors that may influence this or that behavior. Each of these studies is based on representative samplings and includes the data from all-national (regional) surveys in the US or Canada. Alternative methods used were telephone surveys and observation of communities. Statistical methods in all three cases included different types of regressions that allows define the impact of one variable/variables (independent variable) on another one/ones (dependent variable). The project of C. Ross (2000) is dedicated to the general problem of health behavior. The author hypothesizes that neighborhood could affect health behaviors. Ross (2000) assumed that people from poor communities and with humble backgrounds (e.g.: poor education, low income, etc.) are more likely to smoke and reversely less likely to take exercises and walk. This assumption is based on two social-psychological models of influence in "community-person" system, i.e.: contagion theory and structural perspective. The first theory states that people are influenced by others surrounding them. The second approach believes that surrounding presents their neighbors with both constrains (fears, prejudices, etc.) and opportunities and resources (courts, playgrounds, pools, etc). The representative sampling (multilevel-data sampling) included the residents of Illinois (USA) selected according to the criteria of poverty and education of both the people and their neighborhoods. Other socio-demographic criteria included into the sampling were race, gender, age, household income, individual poverty, marital status, etc. The data for the sampling was taken from 1995 survey of Community, Health and Crime. The interviews were telephone-based and included both closed and open-ended questions. The
Friday, August 23, 2019
Home Network - Essay Example The visual technology with rich animated graphics helps the learners to understand better. Everyone can discuss the lectures and suggestions on forums making a virtual learning environment. Home users can participate online by uploading their suggestions on a particular topic and at the same time sharing the videos and suggestions with the peers. Evaluation of the students is also conducted by E learning, which is an added feature which is beneficial for the home users. Category 5 cables are used for the data transmission in a home network design. CAT-5 is in the form of twisted pairs. This cable consists of 4 copper wire pairs, connecting the network node with RJ 45 connectors.CAT-5 supports up to 100 to 1000 MHz speeds in a full duplex mode (Category 5 Cable. 2007). The length of the cable depends on the distance which needs measurement in the school premises. What are switches and why they are required for deploying a network? A good illustration is available on network dictionary states Ã¢â¬Å"A network switch is a device that joins multiple computers together at a low-level network protocol layer. Technically, network switches operate at layer two (Data Link Layer) of the OSI modelÃ¢â¬ A simple definition is available on eFast Ethernet Cisco switches supporting VLAN functionality are implemented. As compared to the old 10 base-t, the 100 base-t provides 10 times more speed supporting the MAC and MTU. Almost all network adapters supports 100 base-t technology making it a cost saving and efficient choice for local area networks ("Fast Ethernet" 190-190). We will install and configure a 12 port switch, keeping in mind the expansion of the network will not affect by purchasing new network equipment. On the ground floor of the home there is only one switch that is operational and one is installed on the second floor and will be considere d for future expansion of the
Summarize an approved scholarly article regarding a biblical book - Assignment Example The next aspect is divine filiation of the monarch. Indeed, both David and Jesus are called a Son of god. Then there is a clear messianic status of the monarch: while David is praised as the Messiah, Jesus is the Messiah. The fourth aspect is centrality of Jerusalem: all major events of both lives take place in Jerusalem. For example, David proclaimed this city as the capital of the new kingdom, while Jesus was crucified in this city. Another aspect is centrality of the Temple. Indeed, the life of David is firmly connected to the erection of the Temple. On the other hand, Jesus preaches to the people from the Temple. The sixth point of comparison is the emergence of the international empire. Thus, David is known as a ruler who was able to conquer different nations and bring them under the power of Jerusalem. The name was done by Jesus, but in terms of spiritual teaching. Finally, the people thought that both David and Jesus would have eternal rule. In other words, they were regarded as leaders until the end of days. The author points out that many times in Luke-Acts, the Evangelist shows that the kingdom of David should be considers in close connection to the earliest book of the Old Testament, namely Genesis. First of all, the Solomonic temple which is the central building in life of David should be seen as microcosm. Indeed, the Scriptures say that the Lord agrees to give strength to the house of David if the latter creates house for God. Furthermore, the Temple was deliberated designed to remind of the Eden which people left in the beginning of times. For example, it was set on a hill with a river flowing next to it. Secondly, there is a strong parallel that is drawn between Adam and David. They both are referred to as second only to God which implies their great importance for the world. Moreover, each of them is granted with the universal dominion over all the things in the world. Thus,
Thursday, August 22, 2019
How could the Holocaust have beet prevented Essay You have probably heard about a period of time, not so long ago, known as The Holocaust. A holocaust, according to Websters dictionary, is a complete destruction by fire (Stadtler, 1). In Europe, during this period, there was a complete destruction by fire of Jewish homes, Jewish businesses, Jewish neighborhoods, and Jewish people. This destruction was carried out under the direction of Adolf Hitler, during the years 1939-1945, but it actually began earlier, in 1933, when Hitler came to power in Germany. In my opinion, the Holocaust, which was caused by ignorance, could very well have been prevented. There were many powerful nations, such as the United Stated, the USSR, and Britain, whose leaders and militaries could have stepped in and helped the Jewish people who were facing extremely brutal persecution. Throughout most of the war, the American government clung to the delusion that the Nazis were persecuting the Jews because of their political or religious beliefs. The U.S. closed its gates to emigration from Europe in 1940-1941, when Jews were still allowed to emigrate. Anti-Semitism in America actually increased during the war and started to decline only at the end of it (Bauer, 297). A Soviet attitude toward the murder of the Jews simply did not exist. While fighting a desperate battle for its own survival, Britain saved the Jews of Palestine, North Africa, and much of the British Empire from the fate of European Jewry. The British fought only for themselves, but the defense of their own interests coincided with the defense of civilized humanity, including the Jews (Bauer, 296). The May 1939 White Paper on immigration to Palestine stated that immigration to Palestine would end after 75,000 had been admitted between 1939 and 1944. When war broke out, the British decreed that no enemy nationals could enter Palestine, which in effect, closed the doors to those who needing rescue most, specifically the European Jews trying to escape the Nazis. At first, the thought of such destruction in Europe was incomprehensible to other Nations. They heard of what was occurring, but did not believe it, and therefore did nothing. The suffering of hundreds of thousands, soon of millions, was evident for consciences to be aroused, for steps to be taken.Ã Nothing was done (Bauer, 297). I feel the ignorance of these Nations was the cause of the loss of 6 million lives. Had these Nations not turned their heads away and ignored what was happening, they could have saved many lives and prevented the Holocaust. By allowing emigration from Europe into their countries, by trying to negotiate with Hitler, or if worse came to worse, assassinating Hitler, things might have been different. By not recognizing the events leading to the Holocaust and of the Holocaust, they also caused the Holocaust along with Adolf Hitler. The Holocaust could only have been prevented by the World Powers, but they failed to do so because they were so ignorant. During the 19th century, European Jewry was being emancipated, and in most European countries, Jews were achieving some equality of status with non-Jews. Nonetheless, at times, Jews were vilified and harassed by anti-Semitic groups. Indeed, some anti-Semites believed that Jewry was an alien race not assimilable into a European culture, but they did not formulate any coherent anti-Semitic campaign until Hitler came to power. Germany was defeated in World War I after a four year struggle that left its people exhausted and divided. The harsh peace terms of the Versailles Treaty placed a heavy economic burden on them. Before the war Germany had thought of itself as Europes greatest nation. Now it was confused, bitter, and economically crippled, its wealth drained to pay the vast sums demanded by the Versailles Peace Treaty. Rising inflation left many Germans poor and others jobless. Political differences exploded in assassinations and street fighting. The new democratic government of Germany, the Weimar Republic, was unable to prevent disorder and caused people to lose faith in democracy. With Germans of all outlooks desperately seeking solutions for the nations problems, Adolf Hitler and the Nazi Party began their climb to power. Hitler was gifted with effective political talents. He offered an explanation for Germanys defeat, and a vision of Germanys future destiny, that played upon the fears, prejudices, and hopes of many Germans. He promised to rebuildÃ Germanys power and restore its prosperity (Isaacman, 16). This won the support of many Germans. Hitler was such an effective speaker that anything he said was believed even if it was not true. Hitler believed that the German people were part of an Aryan race, a superior group that should be kept pure to fulfill their mission of ruling the world. He felt that the Jewish people were sub-human, when in actuality they were virtually the same as his Aryan race. Not only did Hitler have a personal hatred toward the Jewish people, but he also blamed them for stabbing Germany in the back after Germanys defeat in World War I. Hitler used them as scapegoats because they were a minority and were easy to put the blame on. Historians agree that the Holocaust resulted from a confluence of various factors in a complex historical situation. That anti-Semitism festered throughout the centuries in European culture is centrally important; the Jews were (and are) a minority civilization in a majority environment. In periods of crisis, instead of searching for the solution of such crisis within the majority culture, the majority will tend to project blame for the crisis on a minority which is both familiar and weak. As the originators and bearers of an important part of civilization, the Jews are a father civilization against which pent up aggressions are easily unleashed (Bauer, 330). Anti-Semitism had always played a role in Nazi propaganda, for Hitler blamed most of Germanys problems on the Jews. Anti-Jewish laws of every kind were passed. Jews could no longer be judges, lawyers, teachers, government officials, army officers. Jewish doctors could not treat non-Jewish patients, Jews could not employ non-Jews, and Jews and non-Jews could not have social relationships. Jewish property was taken by the government, Jewish businesses were closed down, Jewish children could not attend public schools. All the media were utilized to spread anti-Jewish messages. On the street, Jews were mocked, tormented, and even beaten for no other reason but being Jewish. Jewish people were forced to wear Star of David armbands and were often attacked by storm troopers. On November 9-10, 1938, known as Kristallnacht (Night of the Broken Glass), hundreds of synagogues throughout Germany were burned by Nazi mobs, windows of Jewish shops were smashed, and thousands of Jews were arrested. Kristallnacht was a signal to Jews in Germany and Austria to leave as soon as possible. SeveralÃ hundred thousand people were able to find refuge in other countries, but a similar number, including many who were old or poor, stayed to face an uncertain fate (Stadtler, 12). The countries of Europe and the United States too, only admitted a small number of Jews. Had these countries made an exception for these people who were being treated poorly in their home countries there would have been a smaller amount of lives lost in the years to come. Throughout the 1930s, conditions for the Jews in Germany worsened. Some people in the United States refused to buy German products in an effort to put pressure on Hitler, but it did not help. This was not enough, the United States was a strong world power and could have done more to aid the Jewish people of Germany. What could a small amount of people not buying German products do? Absolutely nothing because Germany was much stronger than these few people; the aid of an entire nation was needed, not the aid of a few people. Since no one was stopping Hitler, he proceeded to enlarge Germanys territory. Threatening to use force if he did not get his way, he gained control of Austria in 1938 and of Czechoslovakia in 1939. Later in 1939, when Hitler invaded Poland, World War II broke out. During the early years of the war, Hitlers armies conquered most of Europe. Millions of Jews were now under German rule, and Hitler felt he was at last in a position to solve the Jewish Question. As Hitler saw it, the Jewish Question was simply the fact that the Jews existed. Therefore, the final solution emerged as a way to destroy them. Throughout Europe, in all the countries under their control- Poland, Western Russia, Hungary, Czechoslovakia, Lithuania, Latvia, Bulgaria, Yugoslavia, Greece, Italy, France, Holland, Denmark, Norway- the Jews were rounded up and confined in concentration camps or ghettos. Stripped of their property, brutalized, terrified, and disoriented, they were forced to work as slave laborers in abominable conditions. Many died of starvation and disease. Others were shot or beaten to death. Before long, rumors of this brutality reached capitals of the world, but nothing was done. As the war against the Jews progressed, however, the Nazis turned to large scale centralized killing operations. Jews from all over Europe were loaded into trains and shipped to death camps, among them, Auschwitz, Treblinka, Sobibor. LOCATION OF GERMAN CONCENTRATION CAMPS In the death camps, human life was destroyed quickly and efficiently (Isaacman, 19). Under the whips of cruel SS guards, the Jewish victims were herded off the trains and into gas chambers, where they were exterminated by a poisonous gas. Millions of non-Jews were also systematically killed- political opponents, Slavic peoples, and other minorities. In the case of the Jews, the Nazis were determined to annihilate an entire people. Some Jews fought back at every possible opportunity. Some Christians, too, tried to help. Taking great personal risks, they hid Jewish friends in their homes or cellars. Many of these people were caught and killed by the Nazis. People willing to take such risks were few and far between in Europe. Had other nations of the world been as righteous and as brave as these people, and combined their efforts, this attempted annihilation of the Jewish people could have been prevented. To some Nazis the final solution was more important than anything else. Though Germany was hemmed in by enemies and fighting for its life, they diverted valuable resources to the extermination machine (Isaacman, 20). Trains that could have carried ammunition to the front were used to transport Jews to death camps. Soldiers who could have been defending their country were instead sent to round up and guard Jewish civilians. After several years of war, Hitler knew he could not defeat America and the other Allies, but he was determined to win at least one victory by wiping out the Jews (Isaacman, 20). The United States and other world powers were too focused on the war to maintain their pride. While in Germany Hitler was trying to wipe an entire people off the face of the Earth. If these other nations of the world were not so ignorant, the lives of six million peopleÃ could have been saved. Hitler and his Nazi Party treated the Jewish people so inhumanely. He and his party felt that the Jews were biologically different, when in fact they were and are not. Every human being is equal and should be treated equally. No one is superior to anyone else, even though some may have an egocentric attitude. In 1945, Hitler committed suicide. Rather than correcting his errors, Hitler took the easy way out by committing suicide. The ultraorthodox Jewish theology justifies the Holocaust as an act of God, a punishment for sins committed by the Jewish people against their God. Others feel that the Holocaust was a result of mans betrayal to God. I feel that the Holocaust is not at all justified. During the Holocaust, six million Jewish people died, that is more than one-third (about 34 percent) of the Jewish population. From the liberated Nazi camps, weeping skeletons of men and women emerged. Among them were 200,000 Jews. These have to be added to the 210,000 that survived in France, about 37,000 in Belgium, 20,000 in the Netherlands, about 1,900,000 in the Polish-Soviet area, 350,000 in Rumania, 130,000 in Hungary, and smaller numbers elsewhere. Including Soviet Jewry, part of whom were never under Nazi rule, about 3 million Jews were left in Europe out of the original 9 million Jews before the war (Bauer, 334). As I stated before, there is only one thing and one thing only that caused this horrid event called the Holocaust, ignorance. Not just ignorance of the United States and the other world powers, but the ignorance of Hitler and his Nazi Party as well. Had the U.S. and other nations offered aid to the Jewish refugees, and opened their doors to these refugees, they would have saved many lives. Instead, they were just as guilty as the Nazis by helping in the destruction of an entire race. WORKS CITED PAGE Bauer, Yehuda. A History of the Holocaust. New York: Franklin Watts, 1983. Chartock, Roselle, Jack Spencer. The Holocaust Years: Society on Trial. New York: Bantam Books, 1978. Des Pres, Terrence. The Survivor: An Anatomy of Life in the Death Camps. New York: Oxford University Press, 1976. Holocaust. Microsoft Encarta (CD ROM). 1993. Stadtler, Bea. The Holocaust: A History of Courage and Resistance. New York: Behrman House, Inc., 1973. Isaacman, Clara. Pathways Through the Holocaust. New York: Ktav Publishing House, Inc., 1988.
Wednesday, August 21, 2019
The Perceived benefits of a Pupil Referral Unit In todays society it is widely accepted that every child has the right to an education. Therefore, even children who show signs of challenging behaviour in schools should be entitled to the same attention from staff and the same standard of education as other children in the school. However, there are some children who cannot be educated within the confines of a mainstream school for a variety of different reasons. Sodha and Margo (2010) have produced data that suggests ; 7.4% of children may have ADHD; 15% of 15 year olds have conduct problems; around 15% of children who start school at age five have troublesome behaviour that might make it difficult to learn; and research suggests that up to 5% of pupils display challenging behaviour at some stage in their school career. In response to these problems Pupil Referral Units (PRUs) were set up. They provided a service which operates outside of mainstream schools and is designed to support children with challenging behaviour and address their behaviour in a more nurturing environment so as to meet their often very complex needs. Get the Right School, (2000-2011) Challenging Behaviour Challenging behaviour can be thought of as being a conflict between a child and the environment according to Loreman (2005). Loreman explains that these conflicts can occur when a child responds to his or her educational environment in ways that differ significantly from age-appropriate expectations and interfere with his or her own learning. This definition appears to suggest, however, that these conflicts are due to an inherent fault within the child that necessitates the removal of that child from a mainstream school. A more reasonable explanation is that these conflicts occur not only because of the child, but also due to the reaction of the professional or service in response to their behaviour, and it is this reaction, therefore, that determines whether the behaviour is challenging of not. (Clark, and Griffiths 2008). This suggests that there is a fundamental need that the service or member of staff, should possess a particular level of ability to enable them to understand and recognise the needs of the child, and it is this ability, therefore, that would determine whether the behaviour of the child was actually challenging or not. There is a whole range of reasons why young people may be required to attend a PRU. Cohen and Hughes, (1994) for example, suggest that these children fall into two distinct categories. Firstly, children who have recognised learning disabilities and particular emotional and behavioural problems, and secondly, those whose behaviour is so disruptive that the mainstream schools decide they cannot offer the appropriate care and help. However in many cases both categories can apply to a child even though the causative and associative factors may differ. However there are a rising number of children who have none of these specific problems but are required to attend a PRU, children who just find it hard to adjust to mainstream schools and also pregnant girls. (DCSF 2008) It can be seen that there is a widely varying mix of children attending these centres. Importance of a Pupil Referral Unit The latest national statistics on permanent and fixed period exclusions from mainstream schools in England produced by the the Department for Education (2010), suggests that that there was an estimated 6,550 permanent exclusions from primary, mainstream secondary and all special schools in 2008/09. The DfE also stated that there were 12,800 young people attending Pupil Referral Units in 2010. Additionally, permanent exclusion from a school has been linked to wider exclusion from society and in order to overcome this, the education system needs to work towards achieving a school which is inclusive for all young people by adopting a culture, pedagogy and curriculum which will support all learners who attend schools which are in areas that have been characterised by social exclusion. (Hayton, 1999) It has also become apparent that there are increasingly mixed views within education as a whole, and even the professionals working within the Pupil Referral Units themselves, disagree on how to deal with young people that actually have more complex needs. Sonia Sodha (2010) makes the point that PRUs are being seen increasingly as sin bins or dumping grounds that schools use to remove problem children from their responsibility. Additionally, the resultant enforced association with anti-social peers, may be counterproductive and actually increase behavioural problems. However, the benefits of a PRU may be perceived very differently from different peoples perspectives. Management and employed staff working within PRUs have just as high a responsibility as any other teacher in mainstream schools, to enable the young people to achieve their full potential in their education and support them in preparing and furthering their personal understanding of what is expected of them within their working life after school. (Ofsted 2005) The Annual Report of Her Majestys Chief Inspector of Schools (2004) states that the number of PRUs has steadily increased. The report states that 25 out of 38 PRUs inspected in 2004/05, were `good` or `better`, providing effectively for the young people they serve. The report also stated that in almost all units, the pupils behaviour and attitudes to learning were judged to have improved since the pupils joined them after moving from their previous schools. It is therefore apparent that for the majority of its children, PRUs do provide an essential and relevant service that cannot be provided in a mainstream school. But is this service based on a `one size fits all` basis? For as we have seen many children have very different problems and needs and it is the sheer diversity of pupils for whom provision within a PRU must cater, that presents the main obstacle to the perceived success of this type of setting. (DCSF 2008). Indeed, according to Gray, (2002), a number of PRU staff would argue that many young people are wrongly placed within PRUs and in actual fact should be placed in more suitable settings for their particular needs e.g. in day or residential special schools. They also argue that reintegration rates would be higher if these pupils within the provision, had less complex needs, and those with much more complex needs should be placed elsewhere for a more appropriate provision in relation to those needs. However, budgetary limitations may well prevent this type of provision emerging. Gray, (2002), explains that the costs per place for these kind of special school provisions are typically more expensive then PRUs probably being for greater than existing financial provision within the LEA. Barriers to Learning Exclusion and truancy are a fundamental challenge in all areas of education and the numbers of truanting and excluded children every day is in the tens of thousands which will have far reaching and serious implications on their education. Rendall, and Stuart (2005). For this reason Local Authorities are actively working together with schools to enable the process between the transfer of a young person from a mainstream school to PRU to be as quick as possible, as well as ensuring they follow all the correct procedures. However the period between pupils being referred to a PRU and actually beginning their time there can often be quite a lengthy period and result in a significant amount of education time being lost. DCSF (2008) Ofsted,( 2007), identified particular challenges that a large variety of different PRUS were now facing, when providing children and young people with a good education. They cited a number of factors, such as pupils with diverse needs and who are of differing age groups, and many pupils arrive with no planning or preparation for those special needs. Staffing issues were also highlighted regarding the limited number of specialist staff who could broaden the curriculum. They also state the difficulties PRUs faced regarding the reintegrating pupils back into mainstream schools. Poor accommodation is also a major factor which can seriously limit the scope of the curriculum available to be taught due to inadequate space. This is particularly relevant in relation to physical education, ICT design and technology, art and music. Therefore Local Authorities have to take this on board when managing education building assets by surveying buildings regularly and prioritising building work including Pupil Referral Units in their plans. DCSF (2008) Longman, and Agar, (1999), also make reference to similar barriers of learning within PRUs, and suggested that many PRUs were physically very small ,with limited staff and facilities. This they suggested, made the provision of expertise and the wide range of practical apparatus that was essential for the success of the PRU, very problematical. The success of PRUs is essentially down to the way they respond to challenges set and the help and support they receive from their Local Authorities (LAs). The LA`s therefore have a specific responsibility in relation to these problems and are required to intervene and take action particularly regarding resources and building issues. (Ofsted, 2007). The Governments policy which is set out under The Childrens Act 2004 aims to improve the outcomes for all children and young people. However many children and young people who attend PRU`s are vulnerable or disadvantaged, and therefore may face more barriers to learning compared to other young people and are at much higher risk of failure as a result. (Department for Education and Skills, 2007), PRU`s and Reintegration into Mainstream Education Hayward, (2006), also makes the point that in theory temporary or part time placements in pupil referral units are available. However, as they are rapidly filling up this is not actually the case, and many young people are continuing their stay into long term placements, which is a real cause for concern as there is no availability for the young people who need short term placements within them. Therefore, it would appear on this evidence that PRUs are in actual fact, not fulfilling their purpose of supporting young people, specifically within the process of reintegrating children and young people back into mainstream schools. Within the actual process of reintegration, there are a large number of different supporting roles designed to help support the pupils that attend, by enabling them receive a good education and help them to achieve their full potential with regard to their social and emotional development during their time in the setting. Kyriacou, (2003), discusses a number of studies that have taken place over the years which highlight the important role that needs to be played by inter agency cooperation both in supporting pupils and schools when a pupil is at risk of exclusion and in helping to support a pupil returning to school after a fixed period exclusion or moving to a new school after a permanent exclusion. One particular study carried out by Normington and Kyriacou (1999) emphasises the importance of communication between agencies. Within this study a number of professionals, such as education psychologists, education welfare officers and teachers to name but a few, were interviewed and asked to focus on the interdisciplinary work that follows permanent exclusions for a sample of pupils who were based at a pupil referral unit. The overall outcome from all professionals involved, suggested that the interagency cooperation is often hampered by heavy case loads and by difficulties in the different agencies keeping each other fully informed. Normington and Kyriacou (1999) cited in Kyriacou, (2003). The professionals taking part in the study also mentioned how improved resources were key, to becoming more successful in this area of interagency cooperation. Conclusion While the need for a PRU is becoming more essential, the findings of Ofsted (2007), reflect a very disappointing situation, with many Pupil Referral Units described as offering an uninspiring curriculum and with a lack of clear vision. The report stated these points as the reason for the failure to reduce days lost as a result of exclusion and failure to improve pupils attendance. It is therefore apparent that while many Pupil Referral Units are an essential struggling to fulfil their responsibilities, particularly in reintegrating young people back into mainstream education. It should be remembered that this was the purpose they were specifically set up to fulfil. All the PRUs made sure personal and social development was emphasised: it was integrated into all lessons and activities, as well as being taught well at discrete times. The PRUs generally monitored personal development well but academic progress less so. I am currently in the process of researching one particular Pupil Referral Unit, which I attended as part of my placement, and I am particularly interested to listen to the views of both the staff and students of this PRU and focus on what they perceive as the benefits, if any, of attending the PRU A number of the staff at this PRU have expressed their opinion that many of these children would benefit more from being referred to a separate provision such as a special school, which focuses on their particular needs in more depth. New Initiatives The DCSF report (2008) maintains that due to the challenges posed by these particular children it is important that PRU`s are constantly assessing their procedures and instigating new systems and initiatives to support the ever changing demands presented by the young people in their provision. For example the PRU where I have been on placement is currently rolling out the practice of Restorative Justice. Wright (1999 cited in Hopkins, 2004) states that restorative justice is not about stating who is to blame and what the punishment will be as a result of a persons harmful actions, but to explore deeper into what happened and being able to put more time into repairing harm done to relationships. The process involves asking questions such as: Who has been affected by what happened? How can we put right the harm? What have we learnt from what has happened and how to make different choices next time? In basic terms restorative justice is a new approach for dealing with situations in a more effective and positive light, enabling young people to move forward in their relationships and learn from what they have done. Wright, (1999), cited in Hopkins, B, (2004).
Tuesday, August 20, 2019
Spiritual Beliefs Vs Human Reason Philosophy Essay Philosophers and scientists have constantly attempted to explain concepts divine processes described initially. They always sought for a scientific or logical explanation for a phenomenon explained through religion, or not explained at all. Scientists believed natural laws govern universe. As a result, a quest for explanation of events, which seemed illogical, began. The first philosophers speculated that beneath the ever-changing natural world was an unchanging matter (Matthews Platt, 46). They also believed in rationality. Thus, any explanation of a natural concept seemingly unrealistic was questioned. This mindset progressed throughout Western history, and presently, there is the attempt to prove the role of God, and the existence of God through human reason. My opinion is human reason should not preclude the existence of God. Spiritual beliefs and logic should be separate spheres of human existence. Humans beings have two paths to knowledge During the time of the Greeks, there was a myth claiming Apollo drove his chariots across the sky, which was responsible for the rising and setting of the sun. This myth, though illogical, was held high and any opposition to this myth would have been called, in modern terms, blasphemy. The belief was held as firmly as the monotheistic religions believe in the existence of God through faith. Later science was able to prove false the reason for the rising and setting of the sun the Greeks believed in. Even in the case of Galileo Galilee, the churchs theory was that the sun revolved around the fixed Earth: Geocentrism. Galileos attempt to prove otherwise, scientifically, was vigorously fought-against. They forced him to recant his theory because it went against their theory. In their explanation for the cause of rain, Ancient Greeks believed Heras cries fell as rain whenever she found out Zeus, her husband, had gone after other women. These concepts, clearly unscientific, were assumed true. As history moved from the Greek civilization to the modern era, a number of myths were dogmatically believed. Later science and rational thought refuted most of these myths or concepts, while others,-especially those related to spiritual realm, such as the existence of God-are difficult to prove. The Greek civilization was perhaps the foremost place where the tension or dispute between faith, religious thought, spiritual belief; and science, natural philosophy and logical thought began. Philosophers such as Thales, Pythagoras and Heraclitus believed in rationality and the fact that the universe operated on natural laws. Such philosophers believed God or their religious deities had no effect on the natural order of things. The Greeks of the Archaic Age believed the muses were responsible for creative inspiration. Muses were the goddesses of artistic inspiration and claimed to stimulate every work. The monody, lyrical poetry, is based on the personal thoughts of the poet. Then how did the goddesses inspire a work that was based on the poets personal thoughts? In spite of the irrationality of the explanations, the Greeks believed in the explanation of concepts that involved the deities. Philosophers in later civilization asked questions, probing the credibility of the beliefs which resulted in several proofs that opposed myths and religious dogma. Philosophers, since the Hellenic Age have been inquisitive; they questioned divine or illogical explanations to concepts in the universe. Still in the Archaic Age, the idea of believing in concepts, despite the lack of logic behind them, was a key element in their religion. It carried over to later religions in the modern era where religious dogmas are still held. An example of such is the hypostatic union. It is the claim Jesus was both divine and human while in his physical form on earth. To me, the reason the search to understand the natural order of things started, was that everything in the Archaic Age was attributed to the deities. The deities determined the inspiration for works of art, the survival and prosperity of the Greeks, and their cultural accomplishments. Embedded in the Greeks was the belief that as long as they recognized the divinities power and did not challenge themÃ ¢Ã¢â ¬Ã ¦they would survive and often prosper. (Matthews Platt, 41). The initial philosophers were able to ignore the beliefs (or dogma), because they thought of a world that was controlled by natural causes and deities had no eff ect on the world. However, explaining concepts illogically, which actually are scientific, has been a part of religion, even from the Egyptians. This is not to say that religions knew the concepts were of natural causes, but scientific proofs that came later on would not cause the religions to waiver in their initial beliefs. An example is the tale of the beginning of the world. Scientists claim that the world was formed because of an explosion- The Big Bang. Scientists would then question the tale of Christianity: how did God create the whole world in seven days? Many have tried to answer this rationally or scientifically, but in my opinion, it is almost impossible to explain. Yet, Christians still hold on to this belief firmly. So many cultures, as well as science, have their own speculation about the beginning of the universe. The Hebrews belief of the beginning of the world then became the accepted Word of God thus making it seem as if other beliefs are wrong. This undermines the credibility of re ligious beliefs, but does not mean the Hebrews version is false. Take an instance where a murder is commited and three witnesses give entirely different accounts of the details. However, because the three of them gave separate accounts of the murder, does not mean that no version can be the correct one. In fact, the real version might be a combination of all three accounts. I disagree with the attempt to use reason or rational thought to predetermine if God has effect on the world or if He exists. A logical claim I could make is God creates the natural order philosophers try to understand. An example is the recent science discovery refuting the effects of God on the parting of the Red Sea. Scientists found out that the biblical account of the splitting of the Red Sea might have actually been due to natural causes. In the Bible (Exodus 14), God caused the Red Sea to split, allowing the Israelites to pass on dry ground and then the sea caved back in and drowned the Egyptians. However, according to science, the wind from the East (East Wind) could have been so strong as to push the water up several streams for a certain period (for the Israelites to cross) and then cease, to cause water to return to the sea (to drown the Egyptians). It could have been possible that God caused the East Wind to drive the Red Sea up the tributaries at the time the Israelites wanted it, and then caused the river to fall in when the Egyptians were passing through it. The desire to prove the role or existence of God has persisted through centuries. There is such a strong belief that human reasoning can prove the existence of God, if He exists. But if God cannot be proven, then He does not exist, and He is just a fiction of the imagination of monotheists. I disagree with this perspective because the existence of God has to do with the spiritual realm. The existence of God has for a long time, been questioned, and therefore has troubled philosophers and scientists who always seek to explain every concept, but these two theories (mention the name of the theories), in my opinion, should be completely separate spheres of human existence. To Ockham, faith and reason were both valid approaches to truth, but they should be kept apart so that each could achieve its respective end (Matthews Platt, 261). I agree with William of Ockham in this statement because the fact that the first philosophers believed there is regularity in the universe and that human reason can ultimately understand the natural order, does not imply the use of reason should preclude the existence of God. Just as Thales was wrong about the fundamental substance being water, so also could the Milesian school be wrong about using human reason to prove or try to verify the existence of God-that is if God falls under the natural order of things. William of Ockham lived from about 1300 to about 1349, during which many things in the physical world have been invented or discovered. Up until now, the spiritual realm remains a mystery. Apparently, there is a great disparity in achievement between the use of reason to explain things in the physical world and to explain things of the spiritual realm. William of Ockham accepts reason as a valid approach to truth, but he also includes faith as a valid approach to truth. He explicitly says reason alone cannot question the existence of God. Instead, he suggests the existence of God can only be accepted by faith and the divine mysteries can simply be understood by faith. John Duns Scotus concluded, The theologian and the philosopher have different intellectual tasks, [therefore] theology and science should be independent fields of inquiry (Matthews Platt, 261). To elaborate on John Duns Scotus conclusions, as a Christian, I tried to prove the concept of the Trinity to a Muslim, using only logic. No matter how logical my answers were, they still involved spiritual beliefs and faith. Scientists who have attempted to measure the efficacy of prayer have obtained rather conflicting results. How can one attempt to solve a physics problem by reading a literature book? How can scientists make an effort to verify the spiritual beliefs using human reason? According to Ockham, human reason cannot produce any meaningful knowledge about the spiritual realm (Matthews Platt, 261). Furthermore, there are several religious events recorded in the Bible or Quran that are unfounded; for instance, how Noah was able to get all types of animals into the ark and prevent them from eating one another. One cannot answer this question because it does not make sense logically, so humans have to use another form of inquiry, faith. Only faith can explain the divine mystery. William of Ockham asserted, Reason, senses and empirical evidence could enable human beings to discover and hence understand the natural world, stoicism-a philosophy in the Hellenistic Age-offered a seemingly contradictory point of view. The Stoics believed that reason and the senses could be used jointly to uncover the underlying moral law as well as Gods design [or effect] in the world. The Stoics accepted that a spiritual being had effect on the happenings of the universe. An issue is does God have any effect on the universe. The Stoics acknowledge the effect of a supernatural being, William of Ockham does not. The Greeks/Mesopotamians/Egyptians believed that the More importantly, the use of faith to explain spiritual beliefs or religious dogma caused tension between religious thought and rational thought. From the Hellenistic Age, philosophies and religion have offered conflicting answers to unpredictable events and those beyond human control. Concepts, which could not be explained initially, were attributed to God or religious deities like the myth of rain: Hera. The inclination to leave the happenings during their time to the hands of the deities had a strong impact began with the Mesopotamians, who believed they were created to serve the deities. They probably held an even stronger dogma than modern times, because they believed human destinies were in the hands of the gods, and there was nothing they could do about that. Whatever the gods did with their lives could not be questioned. Also, the Hellenistic world had a section of people who believed in Fate. Fate, in that era, meant there were non-physical beings that controlled the natural events. They felt human reason could not understand the natural order of things. The Greeks who began to put humans at the center of the universe fortunately altered this pessimistic approach to life. Their mindset led them to question divine explanations for natural events. The disagreement between materialists and idealists could represent the early dispute between rational thought and spiritual beliefs. Materialists in the Archaic Age believed that the world was made of some basic physical element whereas the idealists reasoned that the physical world was deceptive and that there was a spiritual force or metaphysical power being the physical world. Also in the Hellenistic Age, the clash between these two paths to knowledge has been so significant; they can be found in other works of art. Dramatists wrote plots that dealt with divine law versus human law. Evident in Age of Synthesis (1000 to1300 CE), the tension or dispute has been carried through civilizations. Thomas Aquinas in this Age, tried to resolve the dispute by stating that human beings have two divine paths to truth or knowledge: reason and faith. He refers to divine paths, which indirectly means that the paths are God-given-a spiritual being exists that determines the limit to what we know. However, perhaps the period when the gap between philosophy and theology became the widest was in the Baroque Age 2 (1600 to 1715CE). In this Age of Scientific Revolution, the scientists and philosophers questioned divine explanations; they countered faith with reason, dogma with skepticism, and divine intervention with natural law. Nonetheless, scientists and philosophers have the tendency to assume that if divine concepts or events cannot be explained scientifically or logically, then these concepts or events never happened, or do not exist. This supposed misconception probably came about as a result of the actions of ancient civilizations. These civilizations produced explanations for things beyond their comprehension, which led led religions in later civilizations to explain other concepts divinely. Science has proven some of these concepts false and as a result, this has fuelled the constant dispute between religious beliefs and logical thought. Nevertheless, because some accounts were wrong does not mean all other explanations are. For the reason that Thales was wrong about water being the fundamental substance, did not mean that his belief-there is regularity in the universe-was wrong. Consequently, the use of reason cannot and should not preclude the existence of God. Religious dogma started on earth in Egypt and has manifested in different religions in history. Religious dogma is a belief without proof. Starting from the Egyptians, they believed that the king as god on earth embodied the state. Likewise, there have been several civilizations, which have provided different explanations about the beginning of the universe or life after death. Religious people believe in one holy book or another. The Christian version of the history of the universe is the biblical account. However, just like every tribe has a different story of the creation, the Hebrews had their own, and their version then became the accepted version by Christians-the word of God. Another concept for which several civilizations provided different explanations is life after death. The Egyptians, according to their religion, believed that if they remained faithful to their gods, they would be rewarded with a new life after death. About a thousand years later, the Hellenistic world held similar beliefs. Mithraism followers believed immortality awaited them after death. This concept of immortality is similar to the Egyptians new life after death. Philosophies in the Hellenistic Age attempted to explain life after death. According to Epicureanism, the atoms that made up the soul simply separated from the bodys atoms and united with other particles to create new forms. This way of life made its followers believe that there was a happy life after death. Couples of centuries later, Christians are made to believe the same underlying perception of life after death as did the Egyptians and the Epicureans: if they remain faithful, there would be paradise awaiting them. All through Western history until this date, science has never been able to refute any of these beliefs. Rational thought, or human reason, has not been able to come up with a description of life after death, which would refute these beliefs. Only spiritual belief has helped in understanding life after death. This suggests human reasoning or science is has a limit to which it can understand certain concepts in the universe. Restating Ockams concept, no useful knowledge can be gained through reason or the senses about the spiritual realm. To further the achievement of the Greek genius, human reason, as well as spiritual beliefs can understand concepts of the universe CONCLUSION
Monday, August 19, 2019
To Kill a Mockingbird is set in Maycomb County, an imaginary district in southern Alabama. The time is the years of the Great Depression in the United States. The mood of the novel is mostly light and humorous, especially when talking about the childrenÃ¢â¬â¢s antics. However, another mood throughout the novel is somber and calm, because come important issues are being valued and dealt with. AtticusÃ¢â¬â¢ dealings with the blacks, the negative attitudes of some other members of the community, the trial of Tom Robinson and his gruesome end, depicts a seriousness and a grave reconsideration of accepted beliefs, which is expected of the readers by the author. Atticus Finch, the father of Scout and Jem, is a highly respected and responsible citizen of Maycomb County. An attorney by profession, he has always tried to instill good values and a sense of moral in his children. Jem is a true brother to Scout, helping her out of scrapes, escorting her to school and back, guiding her at times and comforting her in general. When he is given money to buy something for himself, he buys a gift for Scout too. When he finds out that Scout has eaten the gum found in the knothole of the oak tree, he insists that she gargle her throat. When she muddles up her role in the pageant and is mortified, Jem is the one to console her. He displays much genuine concern and consideration in dealing with his unruly sister. Scout, because of her age, and being the youngest in the family, is impulsive by nature and extremely emotional too. She unthinkingly rushes into fights and scrapes, cries when her ego is hurt and is generally is rash in her actions. Conflict- The protagonist of the novel is Atticus Finch, who is the prime initiator and coordinator of various events in the novel. In his involvement with the poor whites of the community, like Walter Cunningham, as well as the deprived blacks, like Tom Robinson, he is portrayed as a just, sincere and a greatly considerate human being. He has clear-cut values and beliefs, and it is his sincere wish that his children too grow up with a broad outlook and an unprejudiced way of thinking. He is indifferent to what others have to say or think about his actions, and he is steadfast in his beliefs of equality and liberty. Bob Ewell serves as the antagonist villain in the novel, with his laid-back way of living and the utter disregard he has for other human beings.
Sunday, August 18, 2019
Ã Ã Ã Ralph Ellison's interest in effective black leadership is directly reflected in Invisible Man. The characterization of Bledsoe in the beginning of the story is that of a ruthlessly self-serving black leader (McSweeny). In chapter five, a "mythic model" for black leadership is outlined in the eulogy of the founder of the college, which is given by Homer A. Barbee (McSweeny). While Invisible Man is residing in the apartment of Mary Rambo, she drills into his head the importance of leadership and responsibility. In chapter thirteen the anger of the crowd watching the eviction begins to rise, and as one onlooker observes that "All they need is a leader" (Ellison 274). These events lead to Invisible Man's first act of leadership when he delivers a spontaneous speech to the crowd. Invisible Man comes to realize that the fundamental problem confronting a potential black leader is the lack of an infrastructure (McSweeny). He states, "...we had no money, no intelligence apparatus, either in government, business or in labor unions; and no communications with our own people excep...
Saturday, August 17, 2019
Question 2.2 Ã¢â¬â Accounting and Cash Flows: Why is it that the revenue and cost figures shown on a standard income statement may not be representative of the actual cash inflows and outflows that occurred during a period?Ã Financial Statements are prepared according to accrual rule of , according to which cost and revenue are recorded as they occur and not when they are actually received or paid. This is why cash flows during the year may be different from revenue and costs in income statements. Different companies use different policies to pay the costs and collect revenues in current and subsequent years. In other words, the income statement assumes that once a good is sold, it is also paid for at that exact same time. Typically collection of revenue does not happen at the same time of delivery. See more: Examples of satire in adventures of huckfinn essay As I reflect on managerial accounting, I recall that some companies only collect twenty-five percent the same month of the sale. Then, they collect the other fifty percent the month after and the final twenty-five percent two months after the sale. Question 2. 3 Ã¢â¬â Book Values versus Market Values: In preparing a balance sheet, why do you think standard accounting practice focuses on historical cost rather than market value? When comparing book value to market value it is simply what the firm paid for the item versus what the firm could sell the items on the market. Book values are used because they have a historical perspective associated with them. I understand from my readings that the book values are the Ã¢â¬Å"minimumÃ¢â¬ or worst case scenarios of what these items are worth. Question 2. 4 Ã¢â¬â Operating Cash Flow: In comparing accounting net income and operation cash flow, what two items do you find in net income that are not in operating cash flow? Explain what each is and why it is excluded in operating cash flow. Operating cash flow is revenues minus the costs, except for depreciation and financing interest, because neither of these is paid in cash. Cash flows are important because the cash flow reflects, basically, whether a companyÃ¢â¬â¢s outflows of cash can meet their inflows of cash. Net income does include financing interest and depreciation, because all liabilities need to be accounted for. Question 3. 4 Ã¢â¬â Financial Ratios: Fully explain the kind of information the following financial ratios provide about the firm. Many companies use financial ratios to avoid problems with comparing companies of different sizes. A Ã¢â¬Å"quick ratioÃ¢â¬ is also known as Ã¢â¬Å"acid-testÃ¢â¬ and is an indicator of a companyÃ¢â¬â¢s short-term liquidity. Furthermore, the quick ratio measures a companyÃ¢â¬â¢s ability to meet its short-term obligations with its most liquid assets. The higher the quick ratioÃ¢â¬â¢s the better the position of the company. A quick ratio is calculated as follows: Quick Ratio = Current Assets Ã¢â¬â Inventory Ã¢â¬â Inventories / Current Liabilities As notes in our text, the using cash to buy inventory does not affect the current ratio, but it reduces the quick ratio. The idea is that inventory is relatively illiquid compared to cash. (Ross, Westerfield, Jordan, p. 57) A Ã¢â¬Å"cash ratioÃ¢â¬ equals cash divided by current liabilities. The ratio of a companyÃ¢â¬â¢s total cash and cash equals itÃ¢â¬â¢s current liabilities. The cash ratio is most commonly used as a measure of company liquidity. It can determine if, and/or how quickly the company can repay its short-term debt. A strong cash ratio is useful to creditors when deciding how much debt, if any, they would be willing to extend to the asking party. (Investopedia. om) Furthermore, the cash ratio is generally a more conservative look at a companyÃ¢â¬â¢s ability to cover its liabilities than many other liquidity ratios. Mainly, due to the fact that inventory and accounts receivable are left out of the equation. Since these two accounts are a large part of many companies, this ratio should not be used in determining company value, but simply as one factor in determining liquidity. Final ly, the Ã¢â¬Å"capital intensity ratioÃ¢â¬ is a ratio measures the ability of a company to effectively use its assets. Simply put, capital intensity shows how much of an investment in fixed assets was required during a given period to produce $1 of sales revenue. The actual ratio formula to measure capital intensity is total assets divided by sales revenue for a specified period. One of the major problems with ratios is that different organizations and different sources often donÃ¢â¬â¢t compute them exactly the same way, which lead to confusion and false results. The definitions are vague and when comparing to otherÃ¢â¬â¢s equations, you may find significant results depending on the way they are computed. Accounting: Cash Flows Essay John Stacey, a sales engineer for Aldhus Corporation, was worried. A flight delay had caused him to miss last weekÃ¢â¬â¢s accounting class in the evening MBA program in which he had enrolled at the suggestion of the personnel director at Aldhus, a growing manufacturer of computer peripherals. The class he had missed had been devoted to a lecture and discussion of the statement of cash flows, and he was sure the material he had missed would be covered in the weekly quiz that was part of each class session. A classmate had faxed Stacey some notes distributed by their instructor, but they were too cryptic to be understood by anyone who had missed the class. In desperation, John called Lucille Barnes, the assistant controller at Aldhus, to ask if she could take a few minutes to point him in the right direction toward understanding the statement of cash flows. She seemed delighted by the request, and they agreed to meet that afternoon. op The Meeting At 2:00 P. M. John Stacey went to the office of Lucille Barnes with his notes and questions. After they had exchanged greetings, Lucille handed John three cash flow statements from the annual reports of other high-technology companies (Exhibits 1, 2, and 3). John was worried that Lucille would ask him to explain them, and that she would see how confused he still was about some aspects of accounting; instead, Lucille began explaining. Lucille Barnes (Assistant Controller): The statement of cash flows is really a very useful part of the set of three statements companies are required to prepare. In some cases, it tells more about what is actually happening in a business than either the balance sheet or income statement. The statements of cash flows that I have given you are very revealing. Let me give you a brief overview of the structure and content of cash flow statements, and then you take some time to study these statements. I have prepared some questions to guide your study. Then, we can meet again tomorrow to discuss what you have learned and to answer any questions that remain. I do not think you have to worry about your next quiz because if you understand how balance sheets and income statements are prepared, much about the statement of cash flows will seem pretty obvious. John Stacey: I hope you are right. I really like the accounting course, and I want to do well in it and to really learn the material. ThatÃ¢â¬â¢s why I panicked when I could not understand the notes our instructor passed out last week. Professors Julie H. Hertenstein and William J. Bruns prepared this case as the basis for class discussion rather than to illustrate either effective or ineffective handling of an administrative situation. Copyright Ã © 1993 by the President and Fellows of Harvard College. To order copies or request permission to reproduce materials, call 1-800-545-7685, write Harvard Business School Publishing, Boston, MA 02163, or go to http://www. hbsp. harvard. edu. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any meansÃ¢â¬âelectronic, mechanical, photocopying, recording, or otherwiseÃ¢â¬âwithout the permission of Harvard Business School. Copying or posting is an infringement of copyright. Permissions@hbsp. harvard. edu or 617-783-7860. Statements of Cash Flows: Three Examples Lucille Barnes: Forget those notes for a while and just concentrate on studying the statements I have given you. Notice that the statement of cash flows is divided into three sections: operating activities, investing activities, and financing activities. Each section shows the cash inflows and the cash outflows associated with that type of activity. Operating activities shows the inflows and outflows related to the fundamental operations of the basic line or lines of business that the company is in. For example, it would include cash receipts from the sale of goods or services and the cash outflows for purchasing inventory, and paying wages, taxes and rent. Investing activities shows cash flows for the purchase and sale of assets not generally held for resale and for the making and collecting of loans. (Maybe it should more appropriately be called the investing and disinvesting activities section. ) Here is where you would see if the company sold a building, purchased equipment, made a loan to a subsidiary, or purchased a piece of equity in its supplier. Finally, financing activities shows the cash flows associated with increasing or decreasing the firmÃ¢â¬â¢s financing, for example, issuing or repurchasing stock and borrowing or repaying loans. It also includes dividends, which are cash flows associated with equity. However, ironically, it does not include interest payments; these are included in operating activities. John Stacey: That seems strange to me. Since loans are the reason interest payments are made, why are they not included in the financing activities section? You know, interest is to loans as dividends are to equity? Lucille Barnes: Actually in some other countries such as the United Kingdom interest is included in the financing activities section! But in the United States the Financial Accounting Standards Board voted that interest payments should be in the operating activities section instead. This is one of these situations where you might have to do some adjusting if you were trying to compare a U. K. company like British Petroleum to a U. S. company like Exxon. John Stacey: That is interesting! How can I use each section of the statement? Lucille Barnes: The operating activity section is the cash-flow engine of the company. When this engine is working effectively, it provides the cash flows to cover the cash needs of operations. In a healthy, growing company, we would expect growth in operating working capital accounts such as inventory and accounts receivable (uses of cash) as well as in accounts payable and other operating payables (sources of cash). Obviously there can be quite a bit of variability in working capital accounts from period to period, but on average inventories, receivables, and accounts payable usually grow in growing companies. In addition, this operating cash-flow engine provides cash for needed investments, to repay debt, and to pay dividends. There are exceptions, of course. Start-up companies, for example, usually have negative cash flows from operations because they have not gotten their cash-flow engines up to speed. Companies in cyclical industries may have negative operating cash flow in a Ã¢â¬Å"downÃ¢â¬ year; a company that has experienced an extensive strike could also be expected to have negative cash flow from operations. Although an occasional year of negative operating cash flow does not spell disaster, nonetheless, we should expect operating cash flow, on average, to be positive. Investing activities are a different story. Whereas we expect positive operating cash flow, we also expect a healthy company to continually invest in more plant, equipment, land, and other fixed assets to replace the assets that have been used up or have become technologically obsolete, as well as to expand and grow. Although companies often sell assets that are no longer of use to them, we would normally expect them to purchase more capital assets than they sell. As a result, in general, we expect negative cash flows from investing activities. Like operating activities, exceptions occur, especially if the firm divests a business or subsidiary. Copying or posting is an infringement of copyright. Permissions@hbsp. harvard. edu or 617-783-7860. Statements of Cash Flows: Three Examples Cash flows from financing activities could as easily be positive as negative in a healthy company, and they are likely to change back and forth. If the companyÃ¢â¬â¢s need for cash to invest exceeds the cash flow generated by operating activities, this will require extra financing by debt or equity, therefore a positive financing cash flow. On the other hand, if cash flow from operating activities exceeds the investing needs, the firm will have excess cash to repay debt or pay more dividends, producing negative cash flows from financing.