Catatech case study Example | Topics and Well Written Essays - 1500 words

Catatech - Case Study Example In order for Catatech to keep up with the competition, it will need to adapt to this new introduction while doing business or its insistence with sticking with the traditional methods may just prove to be its downfall. For the firm to do this, it has to first establish the objectives that the firm has set for themselves so as to identify how the introduction of E commerce would assist it in achieving these objectives (Kotler, 2009). The main objective of the firm is to maintain and enhance its position in the industry as one of the leading providers in Professional measurement tools for electricians across the globe. The other objectives include, the strengthening of their financial standing to avoid any economic burdens which can be done by the reduction of various costs without affecting the quality of the product, to increase its market size in the various regions where they are located including Madrid and to ensure the firm is in a position to maintain a successful path as a lea ding business in the future. The measures of outcome that can be used to indicate whether these objectives have been attained are not difficult to calculate. With regard to becoming the leading firm in the industry they are based in, one only has to look at the market share value taken by the firm in compared to others in the same business (Kotler, 2009). When Catatech has the largest market share value, it can be said that its main objective has been achieved. With regard to strengthening the company’s finances as well as increasing its market size, these objectives can use the company’s various records relating to these topics which in this case would be financial records and progress reports over the years on the growth of their market base. Accountability has to be considered as well to ensure that those responsible for achieving these objectives are putting an effort into it. Ensuring the company’s success as a leader in its industry will be up to everyone in the firm but the executive board that is in charge of the major decisions that will be made can be said to be held accountable for this task. The finance department and the marketing department will be held responsible for the objectives of cutting costs effectively and ensuring market growth (Tkacz & Kapczynski, 2009). There are also several external and internal factors that may affect the achievement of these objectives as well such as the developments that are being made in technology, the arrival of new firms in the industry and the attitude of the executive staff at the organization as well, which may prove to be a hurdle to the process of keeping the organization in stride with various new developments in the business world. There are a number of constraints as well that may limit the achievement of these objectives such as the availability of manpower with the technical know how to introduce these new technologies to the firm, the issue of underplaying the independence th at the various local acquisitions enjoy at the moment which also brings about the question of finances and who will handle those received via the E commerce project. There are various resources that can be said to be available to the organization at the moment, and that includes the organization has the financial resources to set up the new structure (E commerce) if they are willing to do so. The employees available in the United States can also lend a hand to solve the problem of technical know how

On Relation between a book and a topic Speech or Presentation

On Relation between a book and a topic - Speech or Presentation Example Los Angeles was the most popular getaway for immigrants during the 1980’s.The violence, killings by the death squads, financial turndown and worsening political situation of Guatemala forced its natives to immigrate to United States of America (Hong, n.d) Hector Tobar’s book â€Å"The Tattooed Soldier† is a heartfelt story of tragedy and revenge. It shows us the real picture of the poverty stricken and depressing lives of the immigrants to L.A.The main story of â€Å"The Tattooed Soldiers† revolves around a young man Antonio Bernal who is a citizen of Guatemala but forced to immigrate to L.A. He used to live in Guatemala along with his family when one day his wife and infant son were killed by the leader of the death squad, Guillermo Longoria (the tattooed soldier). Antonio immigrates to L.A in the hope to lead a better life but to this despair he finds only poverty and homelessness in such a big city. During the 1980’s, the immigrants believed that L.A was a place where one could live safely with his family and be financially well off but the reality was entirely different.

Changes to British Identity and Attitude Since the 1950s

Changes to British Identity and Attitude Since the 1950s How has British identity and attitude changed since the 1950s? Introduction Many people find it difficult to cope with changes in people’s attitudes and identity, particularly since the 1950s. They struggle with the direction in which society appears to be going. The expanding nature of contemporary society means that there are more opportunities for people, this coupled with an expansion in skills and a less authoritarian attitude in the workplace gives people greater individual freedom. However, the continuing changes that have taken place in society over the last fifty years requires that people develop a greater adaptability in regards to their personal identities their attitude towards self and society. They need to be ready to move along with the rate of change and this requires a corresponding change in how they understand themselves. Thus, for Giddens (1991), the self is an ongoing project whereby identity is made and remade to meet the conditions of modern life. This paper will look at how British identity and attitude have changed since the 1950s. There will be a brief look at what life was like in nineteen fifties and how identity was understood. This will then be compared to attitudes and identity today to highlight the changes. 1950s Britain Post-war Britain was quite different to today. In the early 1950s there was still a good deal of war damage which led the Government to introduce massive building programmes to ensure adequate housing for the population. Immediately after the war the welfare state was set up. The funding of this was based on the notion that the (predominantly male) workforce would continue to have full employment, which led the Government to claim that it would be able to look after its citizens from the cradle to the grave. They were overly idealistic in their views and in the last fifty years Britain has witnessed massive changes in both welfare and employment work and welfare. Attitudes have changed towards family structures and this, along with other cultural changes, has had corresponding implications for peoples’ identities. In the years following the Second World War people felt that they were secure in their employment. In industry working class men were conditioned to the view that if they worked hard then they would have a job for life, even though they may not have earned a lot of money (Giddens, 2001). This is no longer the case however, and is one of the many reasons that there are now so many women in the workforce (Abbott and Wallace, 1997). In 1950s Britain society was clearly class ridden and people did not often move from one class to another. The class into which a person was born therefore was very often the one in which they stayed and this had implications for their life chances in other areas. People did not have the choices that they have nowadays few women went out to work and it was the father’s responsibility to go out and earn money to support his family (Walby, 1986). In the years since the nineteen fifties the face of Britain has altered. There have been massive changes in employment patterns and this has, in many cases, led to changing roles in society which has had further implications for people’s sense of identity. Post-War immigration along with rapid social and technological change has brought with it n increasing focus on contemporary racialised and ethnicised identities. This mixing of new identities along with older ones, and the introduction of new cultural forms contributes to the sense of uncertainty that many people feel is a feature of modern life (Hall, 1992). British Identity The concept of identity is extremely important in sociological thinking, furthermore, constructions of identity are also closely linked to culture and people’s identities are reflected in the cultures and sub-cultures to which they belong (Willis, 1967).Smith (1991) claims that in Britain in the 1950s there was a fairly homogenous cultural, aristocratic sense of Britishness, which dated back to the sixteenth century. The British nation state, therefore was, essentially, seen as English with elements taken from Wales and Scotland. Langlands (1999) maintains that: As it is true of all national identities, the meanings and saliency attached to Englishness are fluid and have varied considerably; it has at some times drawn upon Celtic sources; and at other times it has been conflated with Britishness (the myth of our island race for instance) (Langlands, 1999:60). The Arts Council was established in 1947. This was an attempt to bring art to as many people as possible. Ballet, Opera and the theatre were publicity and held up as models of British cultural life. During the 1950s collectivist policies were pursued which resulted in cultural stability. Cultural heritage is of great importance. (the National Heritage site tells us) it is also crucial to the construction of identities and to social behaviour (Turnpenny, 2004). These policies which promoted what were seen as ‘high’ culture were stable until the late nineteen sixties and seventies. The growing number of immigrants was changing the way Britain looked and the way it had to find new understandings of itself By the 1970s things had changed and opinions on the far left held all cultural values as a reflection of the interests of white middle class males (Abbott and Wallace, 1997).. In the nineteen eighties the market principles of Margaret Thatcher’s Government meant that art had to justify its continued existence on the basis of its marketability. In 1986 the cultural policy advisors to the Greater London Council wrote: In an age when we know longer expect to find a single all- encompassing truth, the best strategies for survival often involve creating alternative, exclusive realms, which reject dominant modes (Mulgan and Worpole, 1986:32) When New Labour came to power in the 1990s it took over elements of the left and the right in an attempt to promote a more diverse and inclusive view of culture and cultural heritage (Pearce, 2000). Pearce contends that: Cultural heritage is something that can be inherited, which enables the inheritors to enter into their rightful states and be their true selves (Pearce, 2000:59). This cultural heritage consists of artefacts, practices, objects and cultural spaces which people recognise as part of their cultural heritage. Turnpenny (2004) maintains that this heritage relates to all aspects of a nation’s life. Current cultural policy concentrates on buildings or monument, making heritage very tightly defined and denying wider cultural interpretation (Turnpenny, ibid). Social practices which are a source of group identity have been omitted from Government legislation on cultural heritage yet they traditional, and cultural significance and should therefore be considered as part of our cultural heritage (Jones, 1996). Turnpenny (2004) argues that this is oppressive as it does not take into account community values and the communities’ perceptions of their cultural heritage and it thus contributes to social exclusion. Current cultural policy, in its neglect of the intangible, separates fact from value. In doing so it imposes a form of national identity that does not truly reflect the identity of community groups in Britain. Changes in society affect social structures which in turn affect people’s identities in myriad ways. Because identities are no longer fixed, but as Bradley (1996) has argued are fractured, they are a source of continuing uncertainty. This uncertainty leads to further changes in the social structure. Contemporary people’s identities are unsettled because the changes mentioned above tend to cross ethnic boundaries. For example the changing role of women and their greater inclusion in the labour market has affected not only women’s and men’s identities, it has also led to changes in family structures. Changing Attitudes and the Family Over the last fifty years, Britain has witnessed changes in marriage, household, and family forms that would not have been thought possible prior to the Second World War (Giddens, 2001). The rise in the divorce rate and the number of single parent families, has largely been blamed on the 1960s rise of the feminist movement. There has also been a growth in the rate of women who have children but have not married (Social Trends, 2000). Attitudes have changed considerably in this regard and it is rare to hear of the lonely old spinster. People do not think that women who don’t want to marry are in some way strange. Parsons (1955) argued that (what has been called)the traditional family serves two major purposes that are common to societies, the primary socialisation of children into the norms and values of society, and the stabilisation of adult personalities. For Parsons the institution of the family provided the mutual love and support needed by individuals in order for them to be fit enough to take their places in society (Giddens, 2001). In 1997 when Blair’s Government came to power the above ideology of the family that had existed in Britain for almost a century was breaking down and unemployment was continuing to rise. Death, divorce, and the rise in the number of single parent families meant that the traditional ideal of the male breadwinner and the female carer/homemaker were becoming less common (Giddens, 2001). Single mothers (although not a strong favorite) were no longer seen as shamed women, as they might have been in the nineteen fifties. The concerns of the Welfare State were with the traditional, nuclear family where the man was the breadwinner and the woman cared for the home and children. It was not therefore, set up to deal with single parent households. In this way changing family structures result in an increase in other social problems, particularly poverty (Giddens, 2001). Traditional family structures are no longer the norm in the UK and this has led to a change of attitudes towards those w ho do not live in the traditional nuclear family that Parsons described. However, this leads to other social problems because the state system is not equipped to deal with either the increased burden on the benefits system or in making the employment and childcare systems more equitable. Conclusion British identities and attitudes have changed considerably since the 1950s. This is largely as a result of changing employment patterns, cultural policy, mass immigration, and changes in family structures. Human behaviour is based on guidelines that are shared by a group and in order for that group/society to function effectively the guidelines must apply to all its members. Thus culture is learned and shared and without it members of a society would be unable to communicate effectively and chaos would result (Giddens, 2001). This is why attitudes have had to change in Britain and this has had corresponding effects on how people understand both their Britishness and their identities. Bibliography Abbott, P. and Wallace, C. 1997. An Introduction to Sociology: Feminist Perspectives. London, Routledge. Bradley, H. 1997. Fractured Identities: Changing Patterns of Inequality. Cambridge, Polity Press. Cohen, R. 1996 â€Å"The poverty trap† Community Care; 1 Aug 96, p.26-7 Crowe, G. and Hardey,M.1992. â€Å"Diversity and ambiguity among lone-parent households in modern Britain†. In Marsh, C. and Arber, S. (Eds.) 1992. Families and Households: Divisions and Change. London: Macmillan. Giddens, A. 2001. (4th ed). Sociology. Cambridge, Polity Press. Giddens, A. 1991 Modernity and Self Identity Cambridge, Polity Press Hall, S. and Gleben, B. eds. (1992) Formations of Modernity. Cambridge, Polity Press in association with the Open University Press. Pearce, S. M. 2000 ‘The Making of Cultural Heritage’, In Values and Heritage Conservation, edited by E. Avrami, R. Mason and M. de la Torre. Los Angeles: Getty Conservation Institute (2000) 59–64. Parsons, T. and Bales, R. 1955. Family, Socialisation, and Interaction Process. Glencoe, Illinois: Free Press Smith, A. 1991 National Identity Harmondsworth, Penguin Social Trends 30 2000. General Household Survey in Giddens, A. 2001. (4th ed). Sociology. Cambridge, Polity Press.p.181 Turnpenny, M 2004 â€Å"Cultural Heritage, an ill defined concept? A call for joined-up policy† International Journal of Heritage Studies 10 (3) July 2004 pp. 295-307 Walby, S. 1986. Patriarchy at Work. Cambridge: Polity.

Among School Children :: miscellaneous

Among School Children It’s amazing how you can grow up and forget childhood-excitement, or the feeling of it. I was watching a whole lot of small children a while ago and was sad to realise that I’ve lost some of the wonder of being a child. I was near to a sweet stall and it was amazing to just see the looks on the children’s faces as their gaze fell upon the colourful treasure. Their eyes glowed and all of a sudden their hands transformed into magnets, attracted to the sweets. Some would just walk to the stall, grab a sweet and shove it in their mouth before anyone could stop them. I saw twins, a boy and a girl about two years old. They both had huge blue eyes and couldn’t resist reaching out to the sweets. Their mother tried desperately to stop them and the little girl looked at her with those irresistible eyes and smiled as if to say, â€Å"How can you resist me?† All the while the mother was probably worrying about them getting rotten teeth. We have forgotten the innocence of childhood and sometimes cannot see just the positive aspects of things. Another little girl, about five years old, brought a friend to choose some sweets. While choosing what they wanted, the little girl pointed to some and said, â€Å"Those are bubblegum. But you can’t have them.† Her friend asked her why and she answered, â€Å"Because I’m not allowed to.† We sometimes forget how to appreciate and enjoy a moment to the fullest. When children see their friends it’s as if just seeing them gives them an enormous amount of energy. They run up to them shouting in excitement and immediately they run off together to play. Children are able to show their true emotions in a way grownups can’t/won’t. They don’t worry about other peoples reactions, they act on impulse. Sometimes I think that we burden children with our worries and fears and in a way we steal their treasured childhood. Instead of forcing them to rely on their imagination, we just switch on the television and let actors entertain them. Children become desensitised because we expect them to handle things that are beyond their understanding. We trap their abundant energy by feeding them junk to keep them quiet and buying playstations to keep them occupied instead of letting them run around and play, and then fall asleep, exhausted, to their own dreams not simulated ones.

How far is it true that the play ‘The Duchess of Malfi’, presents a moral world of Webster’s that is different from the conventional mores? Essay

The Machiavellian qualities seen in the villain’s, along with the pragmatic of even existentialist attitude to life displayed by the good as well as bad characters may give a first impression that the world Webster presents in The Duchess of Malfi, is a chaotic world, but for a closer and deeper look at the play will show that the world is influenced by a moral order though this order cannot be universally enforced. Though the moral presence exists, this world remains mysterious, incomprehensible and the future of worldly creatures is unpredictable. The growing immortality and sensuousness, which the court displayed, made the citizens sympathise with the Puritans. People began to criticize the court and religion more vocally. This critical temper had its effect in literature of the time too. Times were running out and pessimism and satire arose out of the dissatisfaction among the people. The melancholy mood found in the literature of the late 16th and early 17th century was not affection, but a natural expression of the gloom and frustration that people of the time felt. The preoccupation of Webster with decay, disease sickness and death can be explained in the light of the social history. Webster excels in the sudden flash, in the intuitive but often unsustained perception. At times he startles us by what may be called the ‘Shakespearean’ use of the common word. In the dark night of ‘The Duchess of Malfi’ at the high point of tension when the Duchess is about to die her last words are: â€Å"Go tell my brother, when I am laid out They then may feed in quiet†- The bareness of ‘Feed’ increases the force of the line, for it suggests animal’s engrossment. It has too, that kind of authority peculiar to the common word unexpectedly introduced. Its impact is that of ‘bread’ in Hamlet’s skill. [â€Å"He took my father grossly, full of bread, With all his crimes broad blown, as flush as May:†] They too often remain isolated and detached from the main stream of thought. In his manner of writing such sentences come too often though they may not have a direct relation with the texture of the play. Such lines as: â€Å"O, this gloomy world: In what a shadow, or deep pit of darkness, Doth womanish and fearful mankind live! Let worthy minds never stagger and distrust To suffer death or shame for what is just; Mine is another voyage†, stand out as detached expression of Webster’s sententious wisdom. Many of Webster’s lines in The Duchess of Malfi have become almost proverbial and can be quoted like proverbs without consideration of the text in which they occur. Tragedy according to Aristotle should ‘arouse pity and fear leading to the catharsis of such emotions’. Webster, an Elizabethan and a Jacobean, possibly could not have written plays according to Aristotle’s cannons. However, there is plenty in the play that arouses pity. And surely there is fear too in abundance arising out of all pervading horror in the play. As it is generally understood, a tragedy deals with sufferings and misfortunes of the protagonists of the play. â€Å"That I might toss her palace ‘bout her ears Root up her goodly forests, blast her meads, And lay her general territory as waste As the hath done her honours.† The Duchess of Malfi, like any good tragedy teaches us to know the world and its ways better. There are plenty in the play that are sensational and horrifying making it melodramatic to some extent, and they appeal to the morbid instincts of the playgoer. However, the principal victim of this play is not merely the sufferer, the Duchess, but the unconquerable and unsubdued human spirit of hers. In this the Duchess comes close to Shakespearian heroes and heroines. She keeps up her dignified spirit of defiance towards the evildoers, but is remarkably humble before heaven. She displays her sensuality not only in her marriage but also in devouring the apricots with evident greed. She becomes blind in her passion for Antonio and is credulous in taking Bosola’s words at face value. Her shirking of her responsibility, as a ruler of Malfi is a glaring flaw. Still the resigned dignity with which she faces the spectacle showing her dear ones as dead and her own impending strangling make us respect her unbreakable spirit. That enduring spirit ennobles us and uplifts us. Our faith in the essential nobility of human beings is reinforced, despite the damaging effect on that faith caused by the evil and villainy of others. In the case of Bosola, it is an intellectual failure. He fails to understand his personal identity and his responsibility for his actions. The play suggestively tells that sin is inherent in man and that the corruption of the body will find its way into corrupt action. The drift towards an error is natural and it eventually arrives at the natural consequence: retribution. This appears to be the meaning of the play. â€Å"Right the fashion of the world: From decay’d fortunes every flatterer shrinks: Men cease to build where the foundation sinks:† The Duchess, Antonio and Bosola share the focus of tragic issues in the play. The tragic flaw (hamartia) in the Duchess is the ‘madness’ which Cariola identifies at the end of the first act. That of Antonio, mainly is ambition- â€Å"Ambition,madam,is a great man’s madness, That is not kept in chains and close-pent rooms, But in fair lightsome lodgings, and is girt With the wild noise of prattling visitants Which makes it lunatic beyond all cure.† Along with the realism may be mentioned the meditative energy and the capacity to realize the irony, the mysterious nature and the pathos of life. The meditative energy Webster displays is an essential part of his dramatic genius. Sometime he introduces fables or parables even when by doing so inconsistencies in character portrayal creep in. Duke Ferdinand’s parable or Reputation, Love and Death and the Duchess’s fable of the salmon and the dog-fish belong to this area. â€Å"Though we are eaten up of lice and worms, And though continually we bear about us A rotten and dead body, we delight To hide it in tissue:† Webster presents a moral world that is some mysterious ways that ultimately bring punishments for the crimes one commit. The devilish Arragonian brothers and their equally devilish instrument, Bosola, feel the pangs of conscience and meet ignoble death. Remorse touches Ferdinand the most, and makes him lycanthropic. His presenting a dead man’s hand to the Duchess is another indication. The sight of the dead Duchess indeed acts as a trigger in turning him fully mad. Finally he is killed by Bosola. Bosola is struck with remorse, when he finds that his much expected ‘preferment’ does not come to him. He declares that if he was to live once again he would not commit his crimes, â€Å"For all the wealth of Europe’ Further looking at the dead Duchess he says, â€Å"Here is a sight As direful to my soul as is the sword Unto a wretch hath slain his father.† Later he mortally stabs the Cardinal and the Duke and himself, is killed by the Lycanthropic Duke. Even the Cardinal, who is a cold and calculating Machiavellian, feels the pricking of conscience. He goes to the religious books for consolation but finding it futile, lay it aside. He expresses his mental agony clearly when he soliloquizes: â€Å"How tedious is a quality conscience: When I look into the fish –ponds in my garden, Methinks I see a thing arm’d with a rake, That seems to strike at me.† True, the Duchess and Antonio do have their flaws but the sufferings they face appear to be out of proportion to their sins. Really their mistakes are minor and the punishment too great. Webster illustrates that the moral order he visualizes does not mete out reward and punishment equitably. The intense suffering that is heaped upon Duchess and to a lesser extent on Antonio , is determined by the forces of evil that exist in her devilish brothers and their villainous tool Bosola. The three appear to be mentally diseased people, sadists who enjoy inflicting of pain on others. Bosola, despite his occasional moral meditations and occasional show of sympathy for the plight of the Duchess, inflicts subtle mental torture on the Duchess. â€Å"Who would be afraid on’t. Knowing to meet such excellent company In the other world?† The dramatist’s fondness for bloodshed, violence and horror can be seen from his preoccupation with the morbid and the macabre. The world he presents is one of corruption, immortality, cruelty, dishonesty, greed and Machiavellianism. â€Å"This is flesh and blood, sir; ‘T is not the figure cut in alabaster.† Altogether ten murders take place, on the stage, in The Duchess of Malfi. Tortures of the most repulsive and shocking kind are released on the Duchess. The presentation and the dead man’s hand, the spectacle of the waxen figures of Antonio and children, shown as dead, the letting loose of the lunatics on to coffin, the strangling of the Duchess, Cariola and the children, the lycanthropia of the Duke, the killing of Antonio and the servant and the final Carnage, all show the preoccupation of the author with the murky and the morbid. Further, he seems to show disappointment when he finds the Duchess unbroken in spirit, despite her effort to break it. In Webster, like in Shakespeare, the good people with minor flaws seem to suffer deeply. Revenge is not a sacred duty in ‘The Duchess of Malfi’. Thus the play defers from the traditional ones. Revenge in its most grotesque form is presented here. Both the brothers, who seek revenge, are beastly villainous beings. In their rage they lose their sense of judgment and behave as depraved human beings, which they really are. Their resentment at the Duchess’s marriage below rank is natural, but it makes them commit inexplicably monstrous atrocities. Their revenge is not even a wild justice but very unnatural and bestial cruelty born out of perversion. In presenting this changed kind of revenge Webster has moved away from the beaten path. â€Å"Would I could be one, That I might toss her palace ‘bout her ears, Root up her goodly forests, blast her meads And lay her general territory as waste As she hath done her honours.† Webster does not believe that human suffering is caused by a supernatural agency- God or Fate. The events in the play show that human suffering is caused partly by the flaw in the sufferers and partly by the devilish qualities that exist in other villainous people. The Duchess, who suffers most in the play, is not a blemishes person. She has her flaw, her hamartia which is her sensuousness that makes her marry beneath her. She does not care for the damage of reputation her marriage could bring to her illustrations brothers, a Cardinal and a Duke. â€Å"He and his brothers are like plum-trees that grow crooked over Standing-pools: they are rich and o’erladen with fruit, but none but crows, pies and caterpillars feed on them. Could I be one of their flattering ponders, I would hang on their ears like a horseleech, till I were full, and then drop off.† The Duchess of Malfi is one of the John Webstar’s finer plays. Several images are in the play which brings in tempests, thunder and earthquakes. Perhaps the best that belongs to this group is found in the Duke’s answer to the Cardinal’s question why the former behaves like a tempest. Very pungently he satirises the courtiers and courtly life of the time. The corruption of the court and the rewards the princes extended for devilish services is one of the major themes of the play. In the very first scene of the play we find Bosola making fun of the courtiers, and the evil patrons. Webster’s skill in stagecraft is displayed in several episodes of the play. The whole of Act IV is a theatrical tour de force. The Duchess wooing of Antonio leading to the secret marriage in Act I also shows equally great dramatic skill. The sudden appearance of Cariola from behind the arras gives a shock to Antonio. The meeting of Antonio and Bosola in the courtyard of Malfi palace, with its ‘sense of the theatre’ resembles the courtyard scene in Macbeth (Act II, Sc.I). Also dramatic is the Duke’s stormy appearance at the residence of the Cardinal with a letter in hand, fuming with rage. The Duke’s secret entry into the Duchess’s bed chamber gives a dramatically arresting episode. The Duchess s surprised at the continued silence of her husband, hears footsteps behind and turns expecting him coming back, but sees her brother the Duke advancing to her with his hand on his poniard. Another, theatrically very effective scene is where the Duke suffering from lycanthropic appears on the stage muttering ‘strangling is a very quiet death.’ The Duke, stealing across the stage in the dark, whispering to himself, with the devastating appearance of mad man is a figure one may not forget. Despite the existence of definite flaws in the nature of the Duchess and Antonio the sufferings and misfortunes they faced would not have arisen but for the evil present in the Cardinal, the Duke and Bosola. Webster appears to believe in the predominant existence of evil in this world. The various references to the devil and Machiavellianism stand testimony to it. Such references help to emphasize the evil nature of the Cardinal, the Duke and their tool-villain, Bosola. They are responsible for most of the sufferings and the ten deaths shown in the play. The tyrannous brothers become indignant at the news of their sister giving birth to a child, which they think to be illegitimate. The Duke is affected more and loses all self-control: He shouts in anger that he would become a storm: â€Å"That I might toss her palace ‘bout her ears Root up her goodly forests, blast her meads, And lay her general territory as waste As the hath done her honours.† In Elizabethan drama scenes of madness used to be shown on the stage, but they were episodic and did not contribute to the play at a psychological level. Webster too presents the chorus of madmen according to the revenge tradition. It creates, mostly a grotesque atmosphere with the antics and lunatic dance of the mad men. However there is some psychological interest too present in it. The Duke devises the scheme to torture the Duchess with the intention of turning her mad, but ironically he, not the Duchess, becomes mad. The lycanthropic madness of the Duke has still greater psychological significance. his madness is shown not only as an instrument to create horror, but to show that his crime has knocked him out of his sanity. Human beings inflict untold sufferings on his fellow beings prompted by ambition, envy, hatred, greed and lust for power. In Webster’s world it is the natural lot of man that he endures decay, disease and death. The Duchess and Antonio, the good characters of the play meet their death; one after a long suffering, the other by simple accident. Even the blameless Cariola, and the innocent children meet death by strangulation. Virtue, innocence and other good qualities appear to offer no assured safety against suffering and premature death. â€Å"If all my royal kindred Lay in my way unto this marriage, I’d make them my low footsteps.† Webster’s world is one where suffering embraces all, the good and the wicked. Suffering and death are inevitable. They result sometimes from deliberate contrivance as in the case of the Duchess, Cariola etc; sometimes from compulsive action as in the case of Antonio; and they can take place quite arbitrarily as in the case of the servant whom Bosola kills. Though he is a villainous person perpetrating some of the most heinous crimes, but he is also portrayed as a meditating malcontent who occasionally appears to act as a mouth-piece of the author’s view of life. Seeking happiness in the world, Webster seems to say is a futile effort for pleasure and is only momentary, but suffering is inevitable and profound. The dying Antonio makes it clear, â€Å"Pleasure of life, what is ‘t?only the good hours Of an ague: merely a preparative to rest, To endure vexation.† Webster could have been influenced by a few contemporary incidents to make the play what it is. One of them is the story of the fate of Torquato Tasso at the hands of Alfonso d’Este, an Italian Duke, because of his love for the Duke’s sister. Another was the imprisonment of Lady Arabella Stuart, as a punishment for het marrying Lord William Seymour against the wishes of King James I, her cousin. Lady Arabella became mentally deranged while in person. Though Webster followed Painter’s line, he made many noticeable additions. This can be found not only in the plot construction but also in characterization. In the play we find the Cardinal and the Duke warning the Duchess against a remarriage. There is nothing of the sort present in Painter. So also are the part played by Bosola, the secret entry of the Duke into the bed chamber of the Duchess and the sub plot of Julia’s adulterous relationship with the Cardinal. Further most of the incidents of Act IV especially the tormenting of the Duchess, by presenting the spectacle of the waxen images, the Duke’s presenting a dead man’s hand to the Duchess, the antics of the lunatics, Bosola’s entry as a tomb maker and a bellman etc., are all Webster’s inventions. Antonio’s visit to the Cardinal, the Echo-scà ¨ne, the lycanthropia of the Duke, Bosola’s decision to turn against his master and the final death of all the three, too are Webster’s additions. â€Å"I have ever thought Nature doth nothing so great for great men As when she’s pleas’d to make them lords of truth: Integrity of life is fame’s best friend, Which nobly, beyond death, shall crown the end.† The Duchess of Malfi has an admirable exposition in the first act. All the major characters are introduced sufficiently well. Antonio, knowledgeable in the fashion and manners of French Court, the Duke and the Cardinal who are like plum trees that grow crooked and right noble Duchess’ whose ‘discourse it is so full of rapture’ are painted with a few thick strokes . Later the Duchess shows her independence, vivacity and passionate nature by declaring her defiant attitude to the advice of the brothers and wooing Antonio abruptly and marrying him secretly. This may apply not only to the virtuous Duchess, but also to the wicked Bosola, who with determination kills the two characters. Bosola’s statement, â€Å"Let worth minds ne’er stagger in distrust To differ death or shame- for what is just:† makes this point amply clear. Whether virtuous or wicked, all should boldly decide not to compromise or surrender, but persist in being what they have it in themselves. Bosola by declaring: â€Å"I’ll be mine own example-â€Å" And the Duchess by asserting, â€Å"I am Duchess of Malfi still† He realizes that he has to ‘die like a leveret’. He does so and we feel as if he has faced the ultimate punishment for his crimes. Nemesis reaches all the three villains giving the impression that there is some moral -order that in some unknown way mete out punishments to the evil doers. The Duchess ridicules Cariola for her respect for religion and calls her ‘a superstitious fool’. However she displays her belief in God by kneeling before her death. We have to conclude that, Webster does not openly negate the existence of God in the play. However, the turn of events in the play makes one think that Webster’s moral world is an extentialist one. â€Å"Whether the spirit of greatness or of woman Reign most in her, I know not; but it shows A fearful madness: I owe her much of pity.† Bosola’s telling that â€Å"I will be mine own example† is a typical extentialist statement. The Duchess taking firm personal decision about her marriage, Duchess’s disregarding the opinion of her brothers and her accepting the consequences of that action with a resigned courage too is an existentialist attitude; so also is the detachment with Antonio faces his fate. One of the basic requirements of that philosophy, negation of God, however is not emphasized in the play. Antonio is an extentialist as far as his attitude to religion, but nothing is said to show that he does not believe in God. The fables, the Duchess and the Duke relate, too are significant for their moral worth. Bosola, though a dark and villainous tool in the hands of the equally dark brothers, during his meditative bouts brings out worthy moral; truths. About gold coins he says, â€Å"These cur’d gifts would make You a corrupter, me an impudent traitor:† He has other philosophic comments too. â€Å"Since place and riches oft are bribes opf shame: Sometimes the devil doth preach.† Musing over the ruins of the Abbey near the Cardinal’s palace he says: â€Å"But all things have their end: Churches and cities, which have diseases like to men, Must have like death that we have† To show the transcience of happiness he says, â€Å"Pleasure of life, what is ‘t? only the good hours Of an ague:† The moral message of the play comes out frequently through pithy statements. It is interesting that almost all characters utter some universal truth, some statement significant to human life, displaying the moral undertone of the play. Antonio moralizes from the beginning till his last moments. Even minor characters are often found to express moral ideas. Cariola comments on the Duchess’ marriage thus: â€Å"Whether the spirit of greatness or of woman Reign most in her, I know not; but it shows A fearful madness:† The first pilgrim has this to say about the fall of the great. â€Å"Fortune makes this conclusion general. All things do help the unhappy man to fall.† Julia, the trumpet too utters a pithy statement â€Å" ‘T is weakness, Too much to think what should have been done.† Delio has something moral to state very often â€Å"Though in our miseries Fortune have a part, Yet in our noble sufferings she hasth none:† He winds up the play with a statement pregnant with philosophic truth: â€Å"Integrity of life is fame’s best friend, Which nobly, beyond death shall crown he end.† All these moral statements may appear out of place in a tragedy to a modern reader, but an Elizabethan play goer would have taken it as a sign of the Author’s moral consciousness. â€Å"I am Duchess of Malfi still†, brings out Webster’s view of life. There is an amount of self-centered thinking in her. Further she is a credulous person and susceptible to flattery. We see her gloating over the praise Bosola showers on Antonio and reveals her secret of identity of her husband to Bosola. Then, pleased with his flattering comments on her marriage she takes him as a confidant decides to accept his advice and to go to Loretto on a feigned pilgrimage. Both the actions lead to disastrous consequences. Antonio too, faces his fate partly because of his flaws. Though he despises ambition as ‘a great man’s madness’, it is his ambition that makes him succumb to the desires of the Duchess and marry her. His passivity too led to his downfall. He does not show any inclination it out with the Arragonian brothers though he knows that justice is on his part. Many of the opinions expressed by the various characters of the play betray Webster’s extentialist leanings though, the word ‘extentialism’ as a philosophy evolved only in the nineteenth century after Kierkgoard. Extentialism rejects metaphysics and concentrates on the individual’s existence in the world. It is a pragmatic and psychologically realistic philosophy that negates the existence of a God. There is some inherent absurdity in man’s existence. For ‘all human activities are equivalent, all are destined by principles to defeat†, but a man is responsible for his effect on others, though only his existence is real to him, and he is ultimately his own judge. Among all these apparently chaotic happenings in this world one wonders what a man should aim at. Are there some values he should cherish? Webster answers, surely, through his unmistakable esteem for the virtuous characters in the play. He apparently advocates two qualities to be cultivated among humans: they should persist in being what they are and they should face calamities with fortitude. The closing speech of Delio may be Webster’s message to humans. â€Å"The weakest arm is strong enough that st rikes With the sword of justice† Webster presents in his plays, a view of the world where the destructive forces unleash their power on the individual. The inner reality one sees in Shakespearean characters is absent in Webster. He portrays only their outer nature, and even that is often absorbed into the general forces. This results in their losing even the exterior marks of individuality. After sketching their traits through narration, Webster shows them behaving in conformity with that narration. They become types, their characteristics being shared by many others in this world. The soliloquy of Webster does not give any deep insight into the character, which Shakespeare very well provides. Webster’s soliloquies only throw light into a plot and action. Further Webster removes the inner dimension of man from his tragic picture he presents. As a result development of character, as is seen in Shakespeare, is not possible in Webster. â€Å"I am puzzled in a question about hell; He says, in hell there’s one material fire.†Ã¢â‚¬ ¦ ************************************************************************************ EXCEPT IDEAS AND SETTINGS AND REFERENCES, WORDS AND SENTENCES FROM DR.S.SEN.

Baker v. Carr (1962)

In 1962, the US Supreme Court had decided over the Baker v. Carr case. The Baker v. Carr case was a landmark US Supreme Court case which at last withdrawn from its political question doctrine to come to a decision about the reapportionment concerns. The said case was brought up by the urban voters in opposition to the Tennessee Secretary of State and Attorney Gen. in the United States District Court of Middle Tennessee. Tennessee was unsuccessful to reallocate the state legislature for about 60 years in spite of the growth of the population and redeployment.Charles Baker was a voter who filed a case against the state-and Joe Carr was a state officer who was in command of elections- in federal district court. Moreover, before the US Supreme Court gives their decision about the case, majority of the legislative districts throughout Ohio and in several states didn’t have the same numbers in terms of their population rates (see â€Å"Baker v. Carr†. The Columbia Encyclopedi a, Sixth Ed. P. 3865, 2004). This would definitely signify that a representative may possibly represent about 100,000 populations in each district whereas the others may possibly represent 500,000.In Ohio, every country had its own right to have a legislator in the Ohio government prior to Baker v. Carr. During 1960, Franklin County had more than 300,000 inhabitants whereas Vinton County had merely 11,000 populaces. In the previous system, every country has a legislator but in Baker v. Carr case, each county did not longer have the right to receive a legislator (see â€Å"Baker v. Carr†. OhioHistoryCentral. org, 2006). The focal points of this study are to:(1) know the historical background on Baker v.Carr case;(2) discuss the facts of the case and its court’s ruling and;(3) be aware of the impact of Baker and Carr case on American government and society.Discussion A. Historical BackgroundThe complainant Charles Baker resided in Shelby County, Tennessee- the county whe re Memphis is situated- and was a Republican. Baker’s protest was that even though the Tennessee State Constitution necessitated that legislative districts be redrawn after 10 years as stated by the federal survey to give districts of substantively even inhabitants, , Tennessee was unable to redistrict since from the population count during 1900.During the court case of Baker, the district of Shelby County-where Baker resides- had more populations just like other rural districts have. Baker’s argument pointed out that this inconsistency caused him unable to have the â€Å"equal protection under the laws† as stated by the Fourteenth Amendment. On the other hand, Joe Carr was litigated in his status as the Secretary of States for Tennessee. Joe Carr did not set the district lines because it was done by the state parliament but then, a case was filed against him as the person who was the most liable and accountable for the district maps’ publication and for conducting elections in the state.The State of Tennessee claimed and disputed that legislative districts were fundamentally political and not judicial as had been engrossed by a number of Court’s opinion in Colegrove v. Green in 1946 which Justice Felix Frankfurter announced that: â€Å"Courts ought not to enter this political market† (see â€Å"U. S. Supreme Court: baker v. Carr, 369 U. U. 186 (1962). † Findlaw. com, 2006). B. The Facts of the Case Charles W. Baker and several Tennessee inhabitants suspected that a 1901 decree designed to allocate the seats for the General Assembly of the state was practically disregarded.The lawsuit of Baker comprehensively discussed on how the reapportionment efforts of Tennessee disregard substantial and important economic development and population modification within the state (see â€Å"Baker v. Carr 369 U. S. 186 (1962)†. Oyez. org). C. Court’s Ruling C. 1 The Laws Applied: *U. S. Const. amend. XIV; U. S. C onst. art. III *42 U. S. C. 1983; Tenn. Const. art.The most awaited result was finally given in March 1962, almost a year after it was originally disputed. The ruling of Baker v. Carr was considered as one of the major wrenching in the history of the Court.The Supreme Court stated that the federal courts have the authority to regulate and decide the constitutionality of the voting of a state’s districts as stated in a 6-2 ruling. Justice William J. Brennan, Jr. put in writing the common opinion, declaring that the constitutional right of the complainant or plaintiff to receive their votes count impartially provided them the essential and required lawful interest to carry out the court case. He disputed that the case did not include a â€Å"political question† which stopped and prohibited judicial review.A court may possibly regulate the constitutionality of the apportionment decisions’ of the State without intervening with the political judgments of the legislat ure. Moreover, Baker v. Carr case was sent back to the federal court (see â€Å"Baker v. Carr (1962). Infoplease, Pearson Education 2005). Justice William O. Douglas wrote down conforming judgment. He announced that: â€Å"If a voter does not anymore have the full constitutional value of his franchise (right to vote), and the legislative branch fails to take appropriate restorative action, the doors of the courts must be open† (see â€Å"Baker v. Carr (1962). Infoplease, Pearson Education 2005).However, in a conflicting view, Justice John Harlan II disputed and wrote that: â€Å"The federal equal protection clause does not prevent a State from choosing any electoral legislative structure it thinks best suited to the interests, temper, and customs of its people. If a state chose to distribute electoral strength among geographical units, rather than according to a census of population is†¦ a rational decision policy†¦ entitled to equal respect from this Court† (see â€Å"Baker v. Carr (1962).  Infoplease, Pearson Education 2005).ConclusionThe court declared that there were no questions that need to be answered in Baker v. Carr case and the parliamentary apportionment was a justified concern. Justice William Brennan had cited previous cases in which the Court interfered to amend constitutional infringements in issues which pertain to state government and the officials by whom state affairs are organized (see â€Å"Baker v. Carr 369 U. S. 186 (1962)†. Oyez. org). D. The impact of Baker and Carr case on American Government and SocietyThe impact of Baker and Carr case on American government and society was that the said landmark decision had made a way for many lawsuits on legislative apportionment. Because of the Baker v. Carr case, by the year of 1967, voters from Ohio altered and revised the state constitution. The revision made a ninety-nine seat state House and a thirty-three seat state Senate. The said revision set up and cr eated too that every representative and senator should receive about the similar number of populations as required by the US Supreme Court. The Baler and Carr case and the modified constitution of Ohio was an uninterrupted outcome of urbanization.In the middle of the 20th century, several individuals departed from rural areas and transferred to cities. The major cause for the said relocation was the deteriorating chances in the countryside. While in the cities, they ever more provided good high paying jobs and various employment opportunities. In Baker v. Carr case, the U. S. Supreme Court tried to make an effort to amend the subsequent dilemmas in political representation (see â€Å"Baker v. Carr†. OhioHistoryCentral. org, 2006).References:1. â€Å"Baker v. Carr†. OhioHistoryCentral. org, 2006. http://www. ohiohistorycentral. org/entry. php? rec=1399.2. â€Å"U. S. Supreme Court: baker v. Carr, 369 U. U. 186 (1962). † Findlaw. com, 2006. http://caselaw. lp. fin dlaw. com/scripts/getcase. pl? court=US&vol=369&invol=186.3. â€Å"Baker v. Carr 369 U. S. 186 (1962)†. Oyez. org. http://www. oyez. org/oyez/resource/case/25/.4. â€Å"Baker v. Carr (1962). Infoplease, Pearson Education 2005. http://www. infoplease. com/us/supreme-court/cases/ar02. html.5. â€Å"Baker v. Carr†. The Columbia Encyclopedia, Sixth Ed. P. 3865. Columbia University Press, New York, 2004).

Latin American Culture essays

Latin American Culture essays After all of my research on the Aztecs, Mayas, and the Incas I have found that they were all very similar but also very different. The Aztecs settled down in the Lake of Texcoco. That started the development of Tenochtitlan which we now know as Mexico City. The Aztecs were a warring and nomadic tribe of hunters and recolators. In their religion they believed in war. It allowed them to take prisoners and hold them for sacrifice. They believed that by giving blood to the Gods at the Serpents @ Templo Mayor not only would they be paying the Gods but be gaining power. Their Social and cultural life was the sense of a pyramid. At the top you had Noble Gentlemen and Priest. The middle was made up of warriors and merchants. At the base of the social pyramid were farmers, slaves, and people awaiting penalty. Their architecture involved religious beliefs. They used stone and adobe to make their Temples, Palaces, and houses thick walls. They used brilliant colors to adorn their Temples and Palaces. The Mayan culture was located in current Guatemala. They were divided into two Empires, the Old Empire and the New Empire. All the Mayan cultures shared the same religion and culture beliefs. Each city was Governed by itself and had its own ruler. The Mayas were known for their arithmetic and astronomy. They also had their own hieroglyphic writing which all came in handy while building a Giant Observatory dome with windows. Corn was their main economy but they also cultivated thing such as pumpkin, yucca, chili, cotton, tobacco and some fruits. At the same time they were animal tamers, like dogs, ducks, doves and bees that provided them with wax and honey. The Mayan architecture was decorate with bug stone ashlars and were big in the pyramid style. In the beginning they were made of stucco. Their sculptures have an ornamental character symbolic feature. They had an angular style about them. The Inca Empire was the most extraordinary,...

Tips to Write a Conclusion for Research paper

Tips to Write a Conclusion for Research paper Tips to Write a Strong Research Paper Conclusion The conclusion is the core point of any paper assignment. A research paper is not an exception. In this paragraph, writers are supposed, to sum up, the information in the general work as well as highlight the key points, evidence and argumentations. Most students think that concluding a paper is hardly a challenge if compared with writing the assignment from scratch. However, it appears that a few authors can actually come up with a solid conclusion paragraph. The rest underestimate the role of this point and often take it less seriously than they should. It results in poor marks and grades. We are here to put an ease on the writing process and provide tips to let you make the paper flawless from any point of view. How to write a conclusion for research paper? Many students mistakenly think that conclusion is actually a summary of the paper. This fact is the evidence of their immaturity as authors. Professional writers pay much attention to the last abstract, as it may have the greatest influence on the reader. Although the essay itself contains useful information and evidence, conclusion brings them all to one place concentrating readers’ attention on the core aspects of your work. In other words, concluding the paper is much more than simply writing a summary. Follow our tips to create a flawless paper assignment. Always make notes Once you are done with the general paper, read it carefully. Make sure your pen or pencil is with you. Note down all the core issues and major aspects. Highlight the most important facts and try to clarify them to have an understanding of what you are going to summarize. Research and analyze Simply reading your own paper is not enough. You need to do the research and analyze all the aspects you want to describe in your final word. Analyze the issues you have written down. Define the most and less important ones. Do not overload your conclusion turning it into another huge paper. Read the conclusion Once you are done with the paragraph, read your conclusion very carefully. Is it clear and persuasive enough? Does it highlight the key aspects? Does it feature necessary writing style? If the answer is â€Å"Yes†, your paper will certainly have an academic success.

Countable and Uncountable Nouns Explained for ESL

Countable and Uncountable Nouns Explained for ESL Nouns are words that represent things, places, ideas, or people. For example, computer, Tom, Seattle, history are all nouns. Nouns are parts of speech which  can be both countable and uncountable. Countable Nouns A countable noun is something you can count such as apples, books, cars, etc. Here are some sentences using countable nouns: How many apples are on the table?She has two cars and two bicycles.I dont have any books on this shelf. Uncountable Nouns An uncountable noun is something you cant count such as information, wine, or cheese. Here are some sentences using uncountable nouns: How much time does it take to go to the station?Sheila doesnt have a lot of money.The boys enjoy eating cake. Uncountable nouns are often liquids or items that are difficult to count such as rice and pasta. Uncountable nouns are also often concepts such as honesty, pride,  and  sadness.   How much rice do we have at home?She doesnt have much pride in her country.We bought some past for lunch. Nouns That Are Both Countable and Uncountable Some nouns can be both countable and uncountable such as fish because it can mean the meat of the fish or an individual fish. This is true with words like chicken and turkey as well. I bought some fish for dinner the other day. (meat of the fish, uncountable)My brother caught two fish last week at the lake. (individual fish, countable) Test Your Knowledge Check your understanding of common countable and uncountable nouns with this short quiz: Are the following words countable or uncountable? carwine  happiness  orange  sand  booksugar   Answers: countableuncountableuncountablecountableuncountablecountableuncountable When to Use A, An, or Some Use a with objects we can count that begin with a consonant like a book, a car, or a house.Use some with objects we cannot count like some milk, some time, or some pasta.Use an with objects we can count that begin with a vowel like an orange, an ocean, or an eternity. Test your knowledge with this exercise. Do we use a, an or some for these words? book  winerice  apple  music  tomato  rain  CDegg  food   Answers: asomesomeansomeasomeaansome When to Use Much and Many The use of much and many depends on whether a word is countable or uncountable. Much is used with a singular verb for uncountable objects. Use much in questions and negative sentences. Use some or a lot of in positive sentences. How much time do you have this afternoon?I dont have much fun at parties.  Jennifer has a lot of good sense. Many is used with countable objects with a plural verb conjugation. Man is used in questions and negative sentences. Many can be used in positive questions, but is more common to use some or a lot of. How many people are coming to the party?She doesnt have many answers.Jack has many friends in Chicago. Test your knowledge. Complete the questions and sentences some, a lot of, much, or many. How ____ money do you have?I dont have ____ friends in Los Angeles.How   ____ people live in your city?She wants _____ time off work this month.How____does that book cost?They dont have ______ time this afternoon.How ____ rice is there?I would like to have _____ wine, please.How ____ apples are there in the basket?Peter bought ______ glasses at the store.How ____ gas do we need?He doesnt have _____ rice on his plate.How ____ children are in the class?Jason has _____ friends in Miami.How ____ teachers do you have? Answers: muchmanymanysome  muchmuchsomemanysome, a lot ofmuchmuchmanymany, some, a lot ofmany Here are some final tips  to help you understand how to use how much and how many. Use how many for questions using countable or plural objects. How many books do you have? Use how much for questions using a non-countable or singular object. How much juice is left? Use how much for questions asking about one object. How much does the book cost? Test your knowledge of what you have learned on this page.  Take the Much or Many? quiz!

Do abuse children become criminals Essay Example | Topics and Well Written Essays - 1000 words

Do abuse children become criminals - Essay Example He wanted to help those children to live normal lives. Also the author changed his negative perspective toward those abused victims. Difficulties were also inevitable in the process of research as proving and defending a side involve discrimination towards the other side. It is also challenging not to be judgmental as sometimes personal biases become involved with the objective analysis and explanations of the topic. The author then enjoyed the difficulties and challenges that came with the research as he learned much from the experience and was able to deepen his understanding regarding abuse. The author also enjoyed writing in the Rogerian way as it was not common for him to write in that style. In addition, he was able to train his mind by performing some critical analysis for that matter. The author decided then to write about the topic of abused children as he saw those cases on the news presented in different forms of media such as television and internet. One of the main issues is how the victims of abuse suffer from the shock and gruesome experiences. Their experiences may have stolen the spirit of youth within them as they become mature earlier as compared to other children of the same ager due to the view that they are existing in a dangerous world. It is not only the concern of the author but the society as a whole as all citizens are prone to abuse. Lastly, it would be life-changing to read and understand the paper as it presents the reality in textual from. The author hopes that more people would be aware of the experiences and status of abused children as they are also subjected to neglect. Abuses are common since the history of man as people dare to make ways to obtain power. It is not always true that power can cause abuses, but some people who want to gain that make use of harsh methods. Their minds are set to

Role of Auditor in Public Sector Essay Example | Topics and Well Written Essays - 2000 words

Role of Auditor in Public Sector - Essay Example It can exist in the form of direct administration through tax systems; it can also be represented by publicly owned enterprises, which have more commercial freedom. Nowadays the role of audit and audit committees in public sector plays greater and greater role. Audit is the check of accountant documentation to prove its authenticity. But in more general sense audit is just a check of any phenomenon or activity by an independent expert, who is called auditor. Speaking about the statutory role of auditor in the public sector it should be said that there is an ethic codex for the auditors in public sector. And here we will refer to this codex as the brightest statutory document which singles out the main features of auditors in public sector. An ethic codex is a detailed official list of values and principles which auditors should use as ruling in their activity. There are high demands towards auditors in public sector. The behavior of an auditor must always remain above any suspicion. The wrong behavior presents all auditors in the disadvantageous light. Honesty is the basic demand of the ethic codex. Auditors must keep to the high and worthy standards of behavior in the process of work and their relations with the checking organizations. Auditors are also to support the public trust. There are recommendations as for using auditors in checking any enterprises of public sector. And any government body should choose an audit organization to maintain and fulfill the financial oversight. The system of financial control and reporting can be increased and strengthened through using an effective audit. This can also make the audit process more integral. According to Mayhew, 'auditor is an integral part of public accountability and governance. He plays a crucial role in making all financial processes and documentation integral, and also directing the system of internal control and the control of employee management.' (Mayhew, 2001) The role of an auditor depends on the size, sphere and kind of activity of the specific establishment. The main functions of the auditor in the public sector are: approving the general audit scope, financial planning, performing audit in a cost-effective manner. Risk management is also another function of the auditor. There are the three main features which should be peculiar of the auditor in order to fulfill the necessary functions in the public sector. The first of them is independence. In the public sector, the structure of entities does not separate the governing authority and oversight responsibility from the day-to-day management. For example, a public university president may be both the chief executive officer and a board member. (Hollingsworth, 1999) The auditor must be independent, and he must provide the necessary processes for supporting this independence. He is an independent expert, first of all. Communication is another trait of auditor. He must be capable

You guys have to refer my file Essay Example | Topics and Well Written Essays - 250 words - 1

You guys have to refer my file - Essay Example Additionally, the four encourage the reconciliation of both obedience and conscience (Milgram and Philip 189). As such, they encourage ethical and moral practice. The police officers did not obey the standards procedure in their desire to restore law and order in the streets. Furthermore, the officers brutalized their suspects thus disregarding all the ethical and moral dictates of the practice. I believe the local Oakland resident made the statement out of rage. Apparently, drug was a major cause of disharmony in the society. The rogue officers stamped their authority albeit illegally thereby reducing the prevalence of drug-related crime. The resident thus believed that such officers would help restore law and order in the society and that they were acting for the greater good of the society. The resident later reconsiders the lawless nature of the actions of the police. He understands that the actions disregarded basic human rights. Additionally, such actions would possibly begin affecting innocent residents. The resident, therefore, concludes by expressing his confusion. I imagine the rough riders came into existence because of inefficiencies in the management of the police department. The management of the police department relented in their supervision of the officers thus permitting a few officers to break the

Reflection paper Assignment Example | Topics and Well Written Essays - 250 words - 1

Reflection paper - Assignment Example Since it is against the Gods will, gay marriage should be highly discouraged and should not be accorded same rights as the heterosexual type of a marriage. Marriage is biblical and it means that it is Godly and in this case, God created marriage to be between different sexes unlike homosexuality, which is demonic, and contrast to the word of God. It’s impossible to get children through people of the same sex since reproduction takes place only if opposite sexes are involved. In this case, individuals involved in homosexuality can only get children through adoption or paying someone else to assist in getting a child and therefore, denies a child either a mother or a father.Basically,this kid will be raised by either mother or father who they do not have same blood relationship. Gay marriage also encourages immorality and homosexuality in the society (Spilsbury 36) Homosexuality does not help in procreation or the create families since its an unproductive union if a child is needed one is supposed to go to an extent of employing someone to help in getting a

Introduction to case study research Essay Example | Topics and Well Written Essays - 1750 words - 1

Introduction to case study research - Essay Example In this regard, the research may involve exploring the reasons for existence of such issues in certain places. In addition, the research may involve description of certain environmental aspects, business aspects as well as economic aspects of the environments where such a research is conducted (Green, 57). The results to those researches are well documented in the case studies. In this regard, the case studies will therefore act as the best secondary sources to use when one intends to carry out a research concerning specific aspects. This will be made easier if such a research topic had already been covered in one of the case studies that had been conducted with reference to such topic in question, or anything in close relationship to the topic that is to be researched on. In relation to the above case, the case study researches would be critical in the sense that they will act as references (Saunders, 27). In this manner, they will give additional information relevant to the research in question. In this perspective, it is of crucial significance to understand the meaning of a case study as well as a case study research. It is of critical significance to note that the term case study may have very many meanings. However, the difference in those meanings is not quite large. Every meaning tied to the term case study always has several similarities with each other. However, there are slight differences in such meanings with regards to what is being referred to (Thomas, 41). These meanings may vary with regards to the topic being researched on. Again, the difference in meanings of the term â€Å"case study† may be evident in reference to the specific environment where the case study research is conducted. On the same note, it is of critical significance to note that the difference in meanings of the term case studies may depend upon the different views of different individual personalities. This may be in relation to

The Prospectus Essay Example | Topics and Well Written Essays - 1250 words

The Prospectus - Essay Example Using this prospectus in this study, will make it easy for the designed objectives to be achieved as the research problems will be easily achieved. The prospectus also ends up giving ways through which this study can be helpful to the stakeholders. The wedding day is the greatest day that the brides have been waiting for all their lives. They, for this reason, raise expectations high on this day, assuming and wishing that everything will go as planned. However, the brides get consumed thinking about the positive expectations from their wedding day until they forget about the unexpected negative events that can also accompany the day (Laurie, 2014). There are very many stressful issues that the brides are normally concerned about during this day that can make one wonder whether this day should be meant to be a big one for the brides or a stressful one for the. In their endeavors to making sure that everything goes well beginning from making themselves look fabulous to ensuring that there arises no mess in the program and arrangement of activities, the brides end up being stressed during their wedding day. This research is for this reason aimed at finding out those reasons that make the brides go crazy during when it is expected to be their biggest day in life. The research will be based on certain assumptions including the fact that the brides need to oversee the planning of activities during their wedding day. Another assumption is that, the brides are the ones in-charge of their looks during this day. We can also assume that all the weddings have some stressful events in them. Weddings are expected to be the best events that bring a lot of happiness in the lives of the brides. It is this day, the wedding day, which should mark the begging of endless happiness in the lives of brides when they begin living together with the grooms. Wedding is perceived as a bridge that brides use to pass through life full of loneliness to a life of companionship.

Introduction to case study research Essay Example | Topics and Well Written Essays - 1750 words - 1

Introduction to case study research - Essay Example In this regard, the research may involve exploring the reasons for existence of such issues in certain places. In addition, the research may involve description of certain environmental aspects, business aspects as well as economic aspects of the environments where such a research is conducted (Green, 57). The results to those researches are well documented in the case studies. In this regard, the case studies will therefore act as the best secondary sources to use when one intends to carry out a research concerning specific aspects. This will be made easier if such a research topic had already been covered in one of the case studies that had been conducted with reference to such topic in question, or anything in close relationship to the topic that is to be researched on. In relation to the above case, the case study researches would be critical in the sense that they will act as references (Saunders, 27). In this manner, they will give additional information relevant to the research in question. In this perspective, it is of crucial significance to understand the meaning of a case study as well as a case study research. It is of critical significance to note that the term case study may have very many meanings. However, the difference in those meanings is not quite large. Every meaning tied to the term case study always has several similarities with each other. However, there are slight differences in such meanings with regards to what is being referred to (Thomas, 41). These meanings may vary with regards to the topic being researched on. Again, the difference in meanings of the term â€Å"case study† may be evident in reference to the specific environment where the case study research is conducted. On the same note, it is of critical significance to note that the difference in meanings of the term case studies may depend upon the different views of different individual personalities. This may be in relation to

Sports Exercise Science Paper Essay Example for Free

Sports Exercise Science Paper Essay AussieFit offers two inexpensive membership options starting at basic Fit which is $4.95 a week. Includes Full-club access includes strength, cardio and free weights. Each is designed to fit your schedule and budget. BasicFit plus Includes all â€Å"BasicFit privileges† â€Å"PLUS Aussie-style world-class Group Fitness† including: BodyPump, Cycling, Zumba, and more! From $6.89 a week and for just $5 extra per week, you can add on your choice of the â€Å"Little Nippers Kids’ Club† or â€Å"Unlimited Touch less Tanning.† There are several weights that are available mostly all the basic equipment, the site does not reveal too much information regarding weights. There are also several programs like: â€Å"Zumba Fitness† a Latin-inspired dance-fitness that blends international music, created by Grammy Award-winning producers. â€Å"Body Attack† which is a sports inspired cardio workout that builds strength and stamina. Its a high-intensity program is designed to a wide range of fitness levels and ages. The possibility of using low-impact and low-intensity options throughout the class allows new participants to enjoy the class alongside very fit individual. Also â€Å"Body Combat† which is a unique, Martial Arts-based workout that’s designed for people looking to boost cardio fitness and benefit from total body conditioning. Primarily for fun, this workout is particularly for youthful, sociable individuals who are likely to attend classes with friends. â€Å"Body flow† a workout which combines Yoga, Tai Chi and Pilates and is designed for those looking to improve general fitness, relax and reduce stress, increase mental clearness and to get a sense of well-being. It requires low-level coordination and is particularly popular with the more mature market. There is also â€Å"Body Jam† which puts together the latest dance moves and the hottest new sounds and is designed for the young and young at heart it’s perfect for confident, social people who like to listen to the latest music and try out all the latest trends. Another one is â€Å"Body pump† which is the original barbell class that is for of all ages and fitness levels, and is perfect for anyone looking to get the best possible results in the shortest time. It is favored by those who are bored by an individual weights program and by group fitness people who recognize the need to add some weight training to their workout. Another one is â€Å"Body Step† an energizing step-based cardio workout that uses a height-adjustable step and simple movements on, over and around the step. Including cardio blocks that push fat burning into high gear followed by muscle-conditioning tracks that shape and tone the body, it’s perfect for anyone looking for a fun way to increase fitness. The Website however does not reveal the following; color schemes, music, atmosphere and uniforms. Also absent recreational leagues, clinics, types of sport instruction offered, due to the fact the gym does not have any gymnasiums. The number of employees capacity, number of administrators capacity, is also confidential information. In conclusion, I felt the gym website did a fairly below average job with their website. I felt the website was not well rounded and focused too much on one specific key area being their programs and did not cover all the areas equally. The club website also lacked a lot of information and was really too basic and general to the point of boredom, so I do not think I would attend AusssieFit due to the fact the website lacked creativity, in depth information and diversity with what they have to offer.

E Commerce Advantages and Disadvantages

E Commerce Advantages and Disadvantages Electronic commerce comprises of the selling and buying of the items, products and services through internet or intranet medium. Internet is most helpful and reliable medium to generate revenue and to attract potential customers. E-Commerce is a greatest invention in the field of trade as it has made the trade easy and customer friendly. E-Commerce is mostly depends upon virtual items to access websites. A huge proportion of E-commerce is carry out totally automatically for virtual items such as admission to finest satisfied on a website, but the majority electronic commerce involves the carrying of substantial items in some means. Almost all large retailers have E-commerce occurrence on the website. Electronic business that is carried out among selling is referred to as business-to-business or B2B. B2B can be unlocked to all concerned parties (e.g. commodity exchange) or incomplete to exact, pre-determined contributors. Electronic trade that is conducted among trade and customers, on the other hand, is referred to as business-to-consumer or B2C. This kind of E-Commerce is carried out through internet and other electronic medium. Online shopping is a shape of electronic trade where the purchaser is straight online to the sellers computer usually via the internet. E-Commerce is providing the business and the owners more benefits because it is the easiest and cheaper way to promote and boost up the products. ADVANTAGES AND DISADVANTAGES OF ELECTRONIC COMMERCE: ADVANTAGES OF E- COMMERCE: E-Commerce is the easiest and the quickest way to boost up the business. E-commerce is gratifying the just alternative and electronic mail is a computer application which transmits the messages to the email boxes of other people using data communication which is called as email. There are a lot of internet sites which provide free email services related to the E-Commerce and business to the internet users and the customers. Computer softwares are used to promote the Electronic business. The computer softwares refer to the collective set of instructions called programs that can be interpreted by the business computers and cannot be touched by the humanà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s The program causes the computer to perform desired functions such as flight simulation, the generation of business graphics or word processing. Following re the basic types of business software: System Software Application Software Utility Programs Whereas an operating system is an integrated set of programs that is used to manage the various resources and overall operations of a business. T s designed to support the activities of a computer installation. Its primary objective is to improve the performance and efficiency of a computer system and increase facility and ease with a system can be used. It also makes computer system user friendly. Business operating systems are used by many of business computers at this era. Operating systems include the disk operating system, windows, macintosh system from apple computer and Warp of IBM, and UNIX and Linux are using in the Electronic Business now a days. Business computer can only understand the machine or hardware language. It is necessary to convert the instructions of a program written in high level language to machine instructions before the program can be executed by the computer. A complier carries out this business job. Thus a complier is a translating program that translate s the instructions of a high level language into machine language. A complier is called as business complier because the complier a set of business activities for every program instruction of a high level instruction. Complier can translate only those sources program which have been written in the language for which the computer is meant. For example, FORTAN complier is only capable of translating source programs which have been written in FORTAN, and therefore each requires a separate complier for each high level language. While interpreter is another type of business high level languages into machine codes. It takes one statement of a high level language and translates it into a machine instruction which is a useful technique for the business. DISADVANTAGES: E-Business is only dependent to the internet based advertisement and business which is a big drawback for the specific company in those cities where the people are not too much educated and then those people cannot access the internet and computer media. This factor can be a big loss for the company and its business. Some of the internet sites are charging too much from the customers and therefore customers and clients feel hesitation to go and view for those sites and this creates a major hindrance to enhance and boost up the business and the trade of the company. E-Business s not too much useful for the illiterate people and thus those people remain unaware by the policies and strategies of the big and well named companies. No doubt, E-Business has many advantages for the company and the trade for the company but we cannot neglect the disadvantages of the E-Business. MEANING OF SOME E-BUSINESS TERMS AUTHENTICATION: Authentication is a phenomenon to declare the surety and validity of the things to be occurred. Authentication is occurred due to the logon of the password. While that Knowledge of the code word or password describes the validity and authentication of the user. Every user has its own and unique password. It is essential that the user must know the previous password to create the new password. The flaw in this system for transactions that are important (such as the swap of cash) is so as to passwords can often be stolen, by chance exposed, or elapsed. ACCESS CONTROL: It I the scheme or system through which one can control and access the specific and desired task. Admittance systematize system, inside the pasture of the code word, is more often than not seen as the subsequently coat in the sanctuary of a bodily arrangement. Access control is a real and daily process and phenomenon. A bolt on a car access is really a form of access control. A PIN on an ATM scheme at a bank is another means of access control. Bouncers standing in front of a night club is perhaps a more primitive mode of access control (given the evident lack of information technology involved). The control of access manage is of major significance when persons seek to secure significant, confidential, or responsive in sequence and gear. Item manage or electronic key management is an area inside (and possibly integrated with) an access manage system which concerns the managing of control and position of small assets or bodily (mechanical) keys. (Sometimes known as Conditional Access System) A safety system assuring that only those who have paid for the services will get those services. The scheme is often made up of 3 parts: (1) signal scrambling, (2) encryption of electronic keys which the viewer will need, and (3) the Subscriber Management System. DATA INTEGRITY: Integrity, in terms of data and network security, is the assurance that information can only be accessed or modified by those authorized to do so. Measures taken to ensure integrity include controlling the physical environment of networked terminals and servers, restricting access to data, and maintaining rigorous authentication practices. Data integrity can also be threatened by environmental hazards, such as heat, dust, and electrical surges. Practices followed to protect data integrity in the physical environment include: making servers accessible only to network administrators, keeping transmission media (such as cables and connectors) covered and protected to ensure that they cannot be tapped, and protecting hardware and storage media from power surges, electrostatic discharges, and magnetism. Network administration measures to ensure data integrity include: maintaining current authorization levels for all users, documenting system administration procedures, parameters, and main tenance activities, and creating disaster recovery plans for occurrences such as power outages, server failure, and virus attacks.

Charles Dickens Exposes the Dangers and Horrors of Victorian London in

Charles Dickens Exposes the Dangers and Horrors of Victorian London in Oliver Twist All of Charles Dickens novels are set in the period he wrote them in and contain certain points of social and political beliefs that he highlighted with the desire to change his audience's views, on mainly the poor, but also all those that were treated unjustly because of laws and stereotypes. 'Oliver Twist' is the story of a young orphan who is the illegitimate son of two good people. It shows the attempts of a collection of villainous characters to break his hereditary kind-heartedness and innocence. This is to benefit them through his considerable, unknown inheritance that they have found out about. However, behind the story Dickens hides messages raising the issues of the terrible conditions of the workhouses and the Poor Law Amendment Act of 1834, the abuse and exploitation of children, poverty, crime, inequality, prejudice towards different religions and nationalities and ignorance to the existence of some physical disabilities and mental illnesses. The poor law act was a typical example of a whig-benthamite reformation legislation of the Victorian period. That is to say it follows Bentham's theory of segregation. It gained general parliamentary support and was passed with considerably less consideration and discussions as was normal when new laws are proposed. It ensured that conditions in the workhouses were as vile and uncomfortable as possible so that only the truly destitute would even consider submitting. It also implied that the poor were only in that state because they were lethargic and were therefore named the 'undeserving poor' w... ...angry as he is enraged by his crime. As his terror leads him to his rage he strikes out on the disfigured body. That description tells us that his emotions are out of his control. His temper is unrestrained and he is liable to act in a way that relieves his anxiety. With people like Sykes in London it is worrying to think what may happen. After studying 'Oliver Twist' the reader gains understanding of the true horrors that exist in Victorian London. They discover key facts about the behaviour of the underworld inhabitants through Dickens techniques such as similes, pathos, adjectives, and choice of words. These techniques helped in showing the reader why life was so horrific in that time by building up images so the reader can almost see and smell and use other sense to understand the world that Dickens lived in.

Essay --

Linsay Mae Peralta Period 7 February 14,2014 Mexican Independence Have you ever thought of something you're so curious about? Something that your curiosity runs completely insane because you need the full information or a full story about what really happened or how did it happen? Well I did, when a research paper was assigned about Spanish Culture I was only Interested into one topic and that’s the History or background oh how the Mexican People receive their Independence. Like how America had it’s own story of its independence. Independence is about Freedom, the freedom to do what you want or to be who you are. Well like any other culture independence was very important to the Spanish people, I believe its a celebration way bigger than an event like Cinco De Mayo. I believe it’s one of the most important events for the Spanish people, and here’s why! In the course of the nineteenth century, the country Mexico was somewhat impacted or influence by the United States and the European country of France as they also took a rebellion for there freedom. They began to organize and planned a rebellion in contact with Spain. There were many people who took a big impact in this rebellion. One of the well-known person who took a big impact in this rebellion was a priest in a catholic church name father Miguel Hidalgo, he was from Dolores, Mexico. Father Hidalgo was the center of this rebellion for he was one of the top leaders of the rebellion in contact with Spain. As days and time passed by father Hidalgo and his followers of this rebellion in the year of 1810 were on the move of planning a rebellion against the country of Spain. Rumors were spread out throughout the people about this revolt. Which then led to the Spanish gov... ...ple all over Mexico say the exact same thing all over Mexico. The crowd is filled with confetti and many whistles and horns everywhere on this day Mexico is filled with joy and laughter. The people are very happy as they shout and scream as they are very also thankful for their Independence to this day. The Independence for every country is one of the remarkable days of all countries and its people. For Mexico it is also one of the most important dates there is to hold for the country something to cherish and be thankful about. It is a day full of happiness for all people in Mexico have the freedom to themselves around others and in the environment they live in. I’m glad I did a research on the Mexican Independence I learn many things from the good to the bad and more good! I’ve learned a lot from writing a research a paper on it I hope you did too!

Budgeting and Performance Evaluation at the Berkshire Toy Company Essay

Executive Summary In 1974, Berkshire Toy Company (BTC) was founded by Franklin Berkshire, Janet McKinley’s farther. Janet was soon became the CEO of the company when her father retires on 1993. After two years, BTC was acquired by Quality Products Corporation, a manufacturer of different products, for a common stock of $23.2 million. The preliminary statement of divisional operating income for the year ended June 30, 1998 presented the actual values generated together with the master (static) budget and master budget variances for the period. The company obtained higher Total Revenue than their budget but it turned out to an Operating Loss near a million dollars. This paper aims to study the budgets from actual results, and to compute the budget variances and to analyze its causes. After that, the company performance will be evaluated to recommend alternative solutions for improvement. Introduction As a division of Quality Products Corporation, Berkshire Toy Company produces the Berkshire Bear, a fifteen-inch teddy bear which are fully jointed, washable, and dressed in various accessories. It is sold to customers like children and adult collectors with unconditional lifetime guarantee. The company is organized into three departments: purchasing (managed by David Hall), production (managed by Bill Willford) and marketing (managed by Rita Smith). An incentive compensation plan was implemented in 1997, intended to enhance the participation and teamwork of the managers. It provides bonuses for each  department heads in the following conditions: Purchasing: 20% of net materials price variance, assuming favourable Marketing: 10% of excess variance of net revenue, assuming favourable Production: 3% of net variance in material, labour, variable overhead, labour rate variance, and the variable and fixed overhead spending, assuming favourable variances. Statement of the Problem Obtaining a loss approaching a million dollars despite the increase in sales. Substantial unfavourable variances resulting from production department Effects of the incentive compensation plan to the performance of each departments Discussion Actual Master Budget Variance Units sold 325,556.00 280,000.00 45,556.00 Total revenue 14,446,487.00 13,006,000.00 1,440,487.00 (U) Total variable expenses 8,484,404 5,968,508 2515,896 (U) Contribution margin 5,962,083 7,037,492 1,075,409 (U) Total fixed costs 6,805,828 6,248,920 556,908 (U) Operating income -843,745 788,572 1632,317 (U) Table 1. Preliminary Statement of Divisional Operating Income for the Year Ended June 30, 1998 The following can be derived from the table: Revenue were 11% higher than the master budget Variable expenses were $2,515,896 higher than the master budget Fixed costs were $556,908 higher than the master budget Actual (1) Master (Static) Budget (2) Flexible Master Budget (3) Sales Mix variance (1-3) Sales quantity variance (3-2) Units sold 325,556.00 280,000 325,556.00 0 45,556.00 (F) Retail & catalog 8,573,285.00 11, 662,000.00 13, 559,407.40 4,986,122.40 (U) 1,897,407.40 (F) Internet 4,428,018.00 0 0 4,428,018.00 (F) 0 Wholesale 1,445,184.00 1,344,000.00 1,562,668.80 117,484.80 (U) 218,668.80 (F) Total revenue 14,446,487.00 13,006,000.00 15,122,076.20 675,589.20 (U) 2,116, 067.20 (F) Table 2. Sales Analysis Schedule Sales volume quantity variance indicates an increase in profit by $2,116,067.20 if the budgeted sales mix is maintained for the actual sales volume of 325,556. However, there is an unfavourable variance of $675,589.20 because the actual sales mix was not in accordance with the budgeted sales mix. If we would check the sales volume variance, sales volume quantity variance plus sales mix variance is equal to favourable $1,440,487.00, which is the variance in table 1. Production costs Actual Master Static Budget Flexible Budget Master Budget Variance Flexible variance Total Direct Materials 1,230,840.00 1,015,924.00 1,181,214.83 214,916.00 (U) 49,625.17 (U) Direct Labour 3,668,305.00 2,688,000.00 3,125,337.60 980,305.00 (U) 542,967.40 (U) Variable Production overhead 1,725,665.00 1,046,304.00 1,216,537.66 679,361.00 (U) 509,127.34 (U) Fixed Manufacturing overhead 658,897 661,920 769,614.38 3023 (F) -110,717.38 (F) Table 3. Schedule of Production Variances Direct Material variance The budgeted price is higher than the actual resulting to a favourable material price variance. This is due to the price discounts of 7 to 10 percent of the three main inputs of the product namely acrylic pile fabric, plastic joints, and polyester fiber filling which contributed to some savings. However, the actual quantity used in production is greater than the standard quantity allowed per unit that results to unfavourable material usage variance. This maybe because of substandard quality of materials used that more materials are needed to produce one unit of product. In addition, there was an incident of thunderstorm that ruined the uninsured materials wherein the company doesn’t able to recover large amount of fiber filling. Another factor that would affect the direct material usage variance is the lifetime guarantee that the company offers which include the bear hospital since repairs or replacements of teddy bear are free. Also, defects may be a factor for the material variances which are only traced after the production process. Direct Labour variance The actual number of hours used and the actual wage rate of BTC are higher than the standard rate allowed for the actual production. Since most part of the production of bear is labor-intensive, the company may have set a low standard for the number of hours required to produce a unit. Additional sewing steps and inspection of the fabric color may have contributed to the actual labor hours used. Moreover, shortages of length in the cutting stage may require additional cutting set-ups which increase production time. Considering the production of the company, they have operated near to maximum capacity that the people are tired and some of them quit and had to be replaced at higher-than-standard wage rates that may lead to higher cost when unskilled workers are employed. Variable Overhead Due to the effect of the increased in labor requirements, the company also incurred increased payroll taxes and fringes. Employees need to have overtime to meet the actual demanded product volume which is higher than the budgeted that consequently increase the overtime premiums paid by BTC. Since the company has been using the same machine since it was established, frequent breakdowns occurred that maintenance work have contributed to the increase in the variable expenses. This includes the maintenance labor and supplies needed. Fixed Overhead The increase in utilities expense was related to the overtime of employees in the production as the demand of teddy bear boost. Incentive Plan David Hall With the favourable net materials price variance of $295,144.00, David Hall the Purchasing Manager will have a bonus of $59,028.72. Rita Smith, Marketing Manager Since the Actual Net Revenue is a loss, the marketing manager will not have bonus even if she manage to increase the company sales. Bill Wilford, Production Manager Direct Labour Variable Overhead Fixed Overhead Direct Material Efficiency Variance $ 122,790 (U) Direct Labor Efficiency Variance 466,638.40 (U) Direct Labor rate Variance 76,329.00 (U) Variable Overhead spending variance 327,488.34 (U) Variable Overhead Efficiency Variance 181,639.00 (U) Fixed Overhead spending variance (3,023.00) (F) Total Variance 1,171,862 (U) Bonus Zero Advantages and Disadvantages of Incentive Compensation Plan Advantages Disadvantages The incentive plan will motivate department heads Marketing Department focuses on less profitable distribution mix. Increase the morale of employees as their efforts will be rewarded Production Department: uses low quality materials forced to work overtime Performance of the company will attract positive results Purchasing Department bought discounted materials which may sacrifice the quality of production. Conclusion Though the company may have increased their number of sales for the current period, they still have incurred losses due to the unfavourable variances that have resulted from their production.   Substantial increase in the number of bears sold is noted for the year’s performance. It can be assumed of a good performance of the marketing department. However, loss still occurred. The figures of sales may post a good performance conversely the current sales might give the lowest possible sales due to wrong sales mix. The marketing department has focused too much on the Internet Sales whereas it gives a lower contribution than the Retail Sales. Variances in the production of the product are due to the wrong focused of the department head because of the new incentive compensation program. Favourable direct material price variance occurred due to lower prices and discounts on the materials purchased. However, unfavourable material usage variance have occurred probably due to substandard materials were used to the production. Direct labour on the hand, have resulted to unfavourable variances on both efficiency and rate. Focused of the manager may be on the efficiency of labour due to the incentive program which gives the need to hire more skilled workers. This resulted to unfavourable labour rate variance. However, due to substandard materials were used the workers may have needed additional time to work on the teddy bears which still resulted to unfavourable variance. The incentive program may have good intentions but this lead the department heads on the wrong direction and have resulted to unfavourable variances. Other factors that may have affected the variances are the spoilage due to the thunderstorms that have occurred. Machine maintenance is another factor especially in the overhead variances where frequent breakdowns happened. Alternative solutions obtain First solution that we recommend is the revision of the incentive compensation plan. The objective of the plan is good and should be maintained however some computation for the said bonus should be changed. Computation of Bonus for the Marketing Manager could be retained as net revenue is a good measure not only in the performance of the marketing department but as well as the performance of the company. Computation for the Purchasing Manager should have also considered the Material Usage Variance as quality of the materials purchased in also a key factor in their production. Bonus for the production manager may have been a good computation as it may have covered different factors to assess the performance of the department. On the other hand, some overhead expenses should be observed by the company  as it continuously increase overtime. They may need to consider purchasing new machine as maintenance cost has been a big part of their cost. A new machine may also address the issue of frequent overtime of employees and the increasing maintenance supplies expenses.